ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – …

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – 638 009

CHOICE BASED CREDIT SYSTEM

B.COM (Banking and Finance) – SCHEME OF EXAMINATIONS

(For those who admitted from the academic year 2016 –17 and onwards)

Sem

Part

SubjectCode

Course Title

InstHrs

Exam

Credit

ESE

CIA

SEMESTER I

1 I16ULT-1

Lang – I Tamil – I 675

25

3

1II

16ULE-1

Lang – II English – I 675

25

3

1III

CUBF -1

Core – 1 Financial Accounting – I * 575

25

4

1III

CUBF-2

Core – 2 Indian Banking 575

25

4

1III

ACBF -1

IDC: Allied - I Business Mathematics 6

75

25

5

1IV

UES–1 FC 1 Environmental Studies 250

- 2

SEMESTER II

2 I16ULT-2

Lang – I Tamil – II 675

25

3

2II

16ULE-2

Lang – II English – II 675

25

3

2III

CUCO-3/COCA-3/CUBF-3

Core – 3 Financial Accounting – II* 575

25

4

2III

CUBF-4

Core – 4 Financial Markets and Institutions

575

25

4

2III

ACBF-2

IDC :Allied II

Business Statistics 675

25

5

2IV

VBE-1 FN 2 Yoga for Human Excellence 250

- 2

SEMESTER III

3 I CUCO Core – 5 Financial Accounting – III * 5 7 2 4

1

II

-5/COCA-4/CUBF-5

5 5

3III

CUCO- 6 /

SBSCC-1/

CUBF-6

Core – 6 Commercial Law* 475

25

4

3III

CUBF-7

Core – 7 Personal Finance and Investment 475

25

4

3III


Core – 8 Principles of Marketing * 475

25

4

3III

ACBF-3

IDC:Allied III

Business Economics 675

25

5

3III

SBSCO-1/SBSBF-1

Skill Based–1

Computer Applications in Business*

575

25

3

3IV

NME-1 FC 3 Human Rights 250

- 2

SEMESTER IV

4III


Core – 9 Corporate Accounting – I * 675

25

5

4III


Core – 10 Principles of Management * 575

25

4

4III

CUCO-11/

SBSCC-2/CUBF-11

Core – 11 Company Law * 575

25

4

4III

CUBF-12

Core – 12 Bank Financial Management 675

25

5

4 II

SBSBF-2

Skill Based- II

Customer Relationship Management

6 75

25

3

2

I

4IV

NME-2 FC 4 General Awareness 250

- 2

SEMESTER V

5III

CUCO-12/COCA

-12/CUBF-13

Core – 13 Cost Accounting * 675

25

4

5III

CUCO-13/

SBSCC-3/CUBF-14

Core – 14 Banking Law & Practice * 475

25

4

5III

CUCO-14/

COCA-14/

CUBF-15

Core – 15 Income Tax Law & Practice * 575

25

4

5III

COCA-15/

CUBF-16

Core – 16 Corporate Accounting – II * 675

25

4

5III

EUCO-1/EOCA-1/EUBF-1

Elective – I

Auditing * 475

25

4

5IV

SBSBF- 3

Skill Based III

Rural Banking 575

25

3

SEMESTER VI

6III

CUCO-16/

COCA-16/

CUBF-17

Core – 17 Management Accounting * 575

25

5

6III

CUBF-18

Core – 18 International Banking and Finance

575

25

4

6III

CUBF-19

Core – 19 Principles of Insurance 575

25

5

6III

EUBF-2

Elective – II

Indirect Taxation 575

25

4

6 III

EUCO-3/EUBF-

Elective – III

Financial Services * 5 75

25

4

3

3

6III

SBSBF-4

Skill Based II

Bank Management 575

25

3

6IV

EXTAC

Extension Activities : NCC / NSS /Physical Education -

100

1

2675

925

Total180

3600140

* – Common to B.Com, B.Com (CA) B.com (Banking and Finance)

SUBJECT WISE – BREAK UP

Sl.No.

Particulars No. of PapersMark

sCredit

1. Languages (Tamil – 2 + English – 2) 4 400 122. Core 19 1900 803. Allied 3 300 154. Skill Based Subjects 4 400 125. Elective 3 300 126. Non – Major Elective 2 100 47. Core Module Course 1 50 28. Value Based Education 1 50 29. Extension Activity – 100 1

Total 37 3,600 140

4

<NuhL fiy kw;Wk; mwptpay; fy;Y}hp (jd;dhl;rp)> <NuhL - 638 009

jkpo;j;Jiw

gFjp 1 jkpo;- ghlj;jpl;lk;

2016-2017 Kjy; NrUk; midj;J ,sepiy(U.G) khzth;fSf;Fk; chpaJ

(gp.V.> gp.v];.rp.> gp.fhk;.> gp.gp.V.>)

Kjy;gUtk;

myF 1 nra;As; -jkpo;j;Jiw ntspaPL

t.vz; tpOkpak; jiyg;G Mrphpah;

1. khdplk; ghuj rKjhak; -ghujpahh;

2. ,aw;if fhL -ghujpjhrd;

3. nghJik ez;L nra;j njhz;L -gl;Lf;Nfhl;il fy;ahzRe;judhh;

4. nkhop jkpoh eP NgRtJ jkpoh? -ftpQh; fhrp Mde;jd;

5. cs;sk; %ba,ik> rlq;Ffspd; ifjpfs; -ftpQh; mg;Jy; uFkhd;

6. r%fmurpay; ml ntl;ff;NfNl -ftpQh; GtpauR

7. tpopg;Gzh;T ,uj;jj;jpd;epwk; gr;ir>gpsh];bf; ftpijfs; -goepghujp

8. th;f;fKuz; ,g;gTk; vd; fpuhkj;Jy -ftpQh; ,sk;gpiw

9. jd;dk;gpf;if xt;nthU G+f;fSNk... -ftpQh; gh. tp[a;

10. ngz;zpak; njhiye;J NghNdd; -ftpQh; jhkiu

11. KJik ,d;DnkhU epyTg;ghly;> ehd; -ngUkhs;KUfd;

12. gy;Rit Jspg;gh (i`f;$) ftpijfs; -ftpQh; mwpTkjp

myF 2 ,yf;fzk; -jkpo;j;Jiw ntspaPL

1.vOj;jpay; - caph;>nka;>Ma;jk;>caph;nka;>Rl;L>tpdh ,d vOj;Jfspd; tif njhiffs;. khj;jpiu

2.msngilapd; tif njhif> Fw;wpaYfuk;> Fw;wpaypfuk;> Kw;wpaYfuk;> Nghyp

3.tOcr;nrhy; jpUj;jk;> kuGg;gpio jpUj;jk;> gpwnkhopr; nrhw;fis ePf;fp vOJjy;

myF 3 jkpo; ,yf;fpa tuyhW -Kidth; K.mUzhryk;> mUz;gjpg;gfk;> jpUr;rp

5

1. rq;f ,yf;fpak;> 2. ftpij ,yf;fpak;> 3. rpWfij ,yf;fpak;

myF 4 rpWfij - cjak; (rpWfijj; njhFg;G) - gphprhl; gg;spNf\d;];> nrd;id

myF 5 tpz;zg;gq;fs;> kly;fs; vOJjy;/ gbtq;fs; epug;Gjy;

gapw;rpf;Fhpad : Ngr;Rf;fiy tsh;j;jy; (tuNtw;Giu> jiyikAiu> tho;j;Jiu> ed;wpAiu)

Nfhl;ghl;L Kof;fkikj;jy; (Rw;Wr;R+oy; khR> va;l;];> nefpop> kuk;tsh;g;GNghd;wit Fwpj;J tpopg;Gzh;T Vw;gLj;Jk; thrfq;fs;> Kof;fq;fs; cUthf;fp mikj;jy; )


jkpo;j;Jiw



Kjy;gUtk;

gFjp 1 jkpo; tpdhj;jhs; mikg;G Kiw

gFjp-m

I rhpahd tpiliaj; Njh;e;njLj;J vOJf (10 x 1 = 10)

nra;As; - 4 tpdh

,yf;fzk; - 2 tpdh

jkpo; ,yf;fpa tuyhW - 2 tpdh

rpWfij - 2 tpdh

gFjp-M

II xU gf;f mstpy; tpil jUf (5 x 3 = 15)

nra;As; - 1 tpdh

,yf;fzk; - 2 tpdh

kly; vOJjy; - 1 tpdh

Nfhl;ghl;L Kof;fkikj;jy; - 1 tpdh

gFjp-,

III VNjDk; Ie;jDf;F kl;Lk; fl;Liu mstpy; tpil jUf (5 x 10 = 50)

nra;As; - 3 tpdh


rpWfij - 2 tpdh

tpz;zg;gk; vOJjy; - 1 tpdh

6

Ngr;Rf;fiy - 1 tpdh

Fwpg;G : gFjp ‘m” tpy; xt;nthU tpdhtpw;Fk; nfhs;Fwptifapy; ehd;F gjpy;fs; nfhLf;fg;gl

Ntz;Lk;. ,J my;yJ mJ vd;w Kiwapy; gFjp ‘M” mikjy;Ntz;Lk ; gFjp ‘,’apy; 8 tpdhf;fs;

nfhLf;fg;gl;L mtw;wpy; VNjDk; Ie;jDf;F kl;Lk; tpiljUf vd;w Kiwapy; mikjy; Ntz;Lk;

gFjp m 1-10 vdTk;> gFjp M 11 - 15 vdTk;> gFjp , 16 - 23 vdTk; tpdh vz;fs; mikjy;Ntz;Lk;

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I – 16ULE-1

SYLLABUS FOR B.A., B.SC., B.COM.., B.B.M., DEGREE STUDENTS(For The Candidates Admitted During the Year 2016 Onwards)

SEMESTER IENGLISH – PAPER -I

SUBJECT DESCRIPTIONThis paper presents pieces which prepare the students to the field of communication.

OBJECTIVE

On completion of the paper the students should have been introduced tocommunicative skills.

CONTENTS:

UNIT – I: PROSE

1. On Habits - A.G.Gardiner

2. Men and Women - Virginia Woolf

3. Sweets For Angels - R.K.Narayan

UNIT – II: POETRY

1. The Tyger - William Blake

2. O Captain! My Captain! - Walt Witman

3. My Grandmother’s House - Kamala Das

UNIT – III: SHORT STORIES

1. The Ant and The Grasshopper - Somerset Maugham

2. A Day’s Wait - Ernest Hemingway

7

3. The Doll’s House - Katherine Mansfield

UNIT – IV: ONE - ACT PLAYS

1. The Bishop’s Candlesticks – Norman McKinnel

2. A Kind Of Justice – Margaret Wood

UNIT –V: GRAMMAR, VOCABULARY, COMPOSITION & COMMUNICATIONSKILLS

GRAMMAR

1. Parts Of Speech -Text Book

2. Sentence Pattern -Text Book

3. Tenses - Present Tense -Text Book

VOCABULARY

5. Synonyms/Antonyms -Text Book

6. True or False -Text Book

COMPOSITION

7. Reading Comprehension – (Objective Type) - Grammar Book 8. Story – writing (Using Hints) -Text Book 9. Letter Writing (Informal) - Grammar Book

COMMUNICATION SKILLS

10. Asking For Advice 11. Expressing Gratitude 12. Congratulating

BOOKS PRESCRIBED

1. FOCUS (A Course Book on Language and Communication Skills)

Dr.P.C.James Daniel, Harrows Publications H.O Jains Ashraya, Phase 1, 1st Block, Vembuli Amman Kovil Street, Virugambakkam, Chennai -600 092. Phone: 099650 90940. E – Mail: [email protected]

8

mailto:[email protected]

2. EMERALD ENGLISH GRAMMAR & COMPOSITION G.Radhakrishna Pillai Emerald Publishers, 15A, 1st Floor, Casa Major Road, Egmore, Chennai – 600 008. Ph: 044 – 2819 3206. E – Mail: [email protected]

QUESTION PAPER PATTERN PART II ENGLISH

SEMESTER -IENGLISH – PAPER -I

Time: 3 hours Max.Marks: 75 SECTION – A (10 MARKS)

I) Choose the Correct Alternative, Selecting Two Questions from all the Five Units. Choose the Correct answer from the Alternatives given: (10 x 1=10)

1 & 2 From Unit I Prose 3 & 4 From Unit II Poetry 5 & 6 From Unit III Short Stories 7 & 8 From Unit IV One act plays 9 &10 From Unit V Grammar only

SECTION – B (15 MARKS)

II) Short Answer (Either.. or type) Selecting Questions from all the Five Units Selecting Atleast ONE Question from Each Unit. Answer Any Five Questions in about 100 Words (5x3=15)

11. a. Prose or b. Poetry 12. a. Short Stories or b. One act plays 13. a. Parts Of Speech or b. Present Tense 14. a. True or False or b. Synonyms/Antonyms 15. a. Story – writing (Using Hints) or b. Communication Skills

SECTION – C (40 MARKS)

9


III ) Essays – (Open choice) Selecting At least one question from all the Five Units. Answer any FIVE in about 200 Words (5x10=50)

16. Prose 17. Poetry 18. Short Stories 19. One act plays 20. Letter Writing 21. Comprehension 22. Communicative Skills 23. Sentence Pattern

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I – CORE –1

– CUCO–1/COCA–1/CUBF- 1

FINANCIAL ACCOUNTING – I

(COMMON TO B.COM, B.COM (CA) AND B.COM (B&F) DEGREE)

UNIT – I

Fundamentals of Book Keeping – Accounting – Meaning and Definition – Objectives ofaccounting – Accounting concepts and conventions – Preparation of Trading, Profit and Loss Accountand Balance Sheet of a sole trading concern.

UNIT – IIErrors and their rectifications – Bank Reconciliation Statement

UNIT – IIIBills of Exchange including accommodation bills – Account Current

UNIT – IV Accounts of Non–Trading Concerns– Receipts and Payments Account – Income and

Expenditure Account and Balance Sheet – Average Due Date

UNIT – VConsignment – Accounting treatment in the books of consignor and consignee – valuation of

stock – Invoicing goods above cost – Treatment of normal and abnormal losses. Joint Venture – Meaning – Features – Methods of recording Joint Venture transactions

(excluding Memorandum Joint Venture)

Books Recommended

10

1. Advanced Accountancy – S.P.Jain & Narang (Kalyani Publishers)2. Advanced Accountancy – R.L.Gupta & M. Radhaswamy(Sultan Chand & Sons)3. Principles of Accountancy –N.Vinayagam K.L.Nagarajan and P.L.Mani S.Chand & Sons) 4. Financial Accounting – T.S.Reddy & A.Moorthy (Margham Publications)5. Introduction to Accountancy – T.S.Grewal ( S.Chand & Sons)

Question Paper Pattern

Section

- A

10 x 1 =10

Marks(Multiple Choice with 4 Options - 2 Question from each Unit)

Section

- B

5 x 4 = 20

Marks(5 Questions (Either or type) 1 question from each unit)

Section

- C

3 x 15 = 45

Marks(Answer any 3 out of 5 Questions) One Question from each Unit)

Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I –

CORE –2 – CUBF-2

INDIAN BANKING

UNIT – I

Banking – Meaning – Definition – History of Banking – Banking System – Unit Banking –Branch Banking – Mixed Banking – Commercial Banking – Functions – Credit Creation.

UNIT –II

RBI – Functions – Credit Control Devices – Non– Performing Assets – Measures to reduceNPA

UNIT – III

SBI – SBI Groups – Functions – SBI and Industrial Finance – SBI and Rural Finance –RRBs – Functions – Co–operative Banks – Co–operative Credit Structure – achievements of Co–operative Banking – Challenges.

UNIT –IV

E – Banking – Meaning – Benefits – Drawbacks. Mobile Banking – Features – DrawbacksCall Centre Banking – Features – Challenges

ATM, Credit Cards, Debit Card, Smart Card, Biometric Cards – Features and Benefits.

UNIT – V

Electronic Fund Transfer (EFT): Benefits of Electronic Clearing Systems. E–Cheques – E–Money – Real Time Gross Settlement (RTGS) – Benefits to Banker and Customer – chequeTransaction – Core Banking Solutions (CBS) – Benefits – Single Window Concepts – Features.

11

Books Recommended

1. Indian Banking – R.Parameswaran and S.Natarajan (S.Chand)2. Banking Theory, Law and Practice – Dr. N. Premavathy (Sri Vishnu Pubications)3. Modern Banking – K.P.M.Sundaram and E.N.Sundaram(S. Chand)4. Banking and Financial system – B. Santhanam (Margam)5. Banking theory Law & Practice – S.Gurusamy (Vijay Nicole imprint)


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I –ACBF 1

B.Com (B&F)

ALLIED: BUSINESS MATHEMATICS

Unit I:Simple interest- Recurring Deposit – Saving bank – Hire purchase – Compound interest –

Depreciation Present value, discounting- True and banker’s Discount, Bankers gain.Unit II:

Series: Arithmetic, Geometric and Harmonic series, AM, GM, HM only (ExpectConvergency and Divergence tests)- Applications to business problems.Unit III:

Matrix: Addition, Subtraction, Multiplication of matrices, Miner, cofactor, adjoint singularmatrix, inverse of a matrix (up to order 3). Linear equations in matrix form – Cramer’s rule (Expectaugmented matrix), Input – Output analysis.Unit IV:

Limits and continuity of a function: Linear, notations, general theorems (Statement only )different methods: Lt f(x) if (a) is not in determinant, if (a) is in determinant. If f(x) is if the form

f 1(x)/ f 2( x) rules for differentiation (Standard functions)- Their application in business: A rate

measure, marginal cost, Elasticity of demand, Elasticity of supply total cost, Average cost profit, Totalmarginal cost and marginal revenue.Unit V:

Mathematical formulation of L.P.P – Graphical method solving L.P.P – TransportationProblem: Introduction – Methods for obtaining an for initial Basic Feasible Solution- The North West

12

Corner rule, Lowest cost entry method, Vogel’s approximation method – MODI method for findingoptimum solution – Assignment Problem.Treatment as in:

1. Business mathematics – P. Narayanan

2. Operation research – KantiSwarup and Others


Section

- A

10 x 1 =10


Section

- B

5 x 3 = 15


Section

- C

5 x 10 = 50

Marks(Answer any 5 out of 8 Questions) (One Question from each Unit)

Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I –

CORE MODULE COURSE– UES –1

ENVIRONMENTAL STUDIES

UNIT–I The Multidisciplinary nature of environmental studiesDefinition, Scope and Importance, Need for public awareness

Natural Resources, Renewable and non–renewable resourcesNatural resources and associated problemsa. Forest resources: Use and over–exploitation, deforestation, case studies. Timber Extraction, mining, dams and their effects of forests and Tribal peopleb. Water resources: Use and over–utilization of surface and ground water, floats, Drought, conflicts over water, dams benefits and problems.c. Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources, case studies.d. Food resources: World food problems, changes caused by agriculture and Overgrazing, effects of modern agriculture, fertilizer– pesticide problems, water Logging, salinity, case studiese. Energy resources: Growing energy needs, renewable and non renewable energy Sources, use of alternate energy sources, Case studiesf. Land resources: Land as a resource, land degradation, man induced landslides, soil

13

erosion and desertification. Role of individual in conservation on natural resources Equitable use of resources for sustainable lifestyles

UNIT–II Ecosystems Concept of an ecosystem Structure and function of an ecosystem Producers, consumers and decomposers Energy flow in the ecosystem Ecological succession Food chains, food webs and ecological PyramidsIntroduction, types, characteristic features, structure and function of the followingecosystem

a. Forest ecosystemb. Grassland ecosystemc. Desert ecosysteme. Aquatic ecosystem (Ponds, streams, lakes, rivers, oceans, estuaries)

UNIT–III Biodiversity and its conservation Introduction– Definition: genetic, species and ecosystem diversity. Biogeographically 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. Threats to biodiversity: habitat loss, poaching of wildlife, man wildlife conflicts. Endangered and endemic species of India. Conservation of biodiversity: In–situ and Ex–situ conservation of biodiversity.

Environmental Pollution Definition

Causes effects and control measures of :a. Air Pollutionb. Water Pollutionc. Soil Pollutiond. Marine Pollutione. Noise Pollutionf. Thermal Pollutiong. Nuclear hazards

Solid waste Management: Causes, effects and control measures of urban andindustrial wastes.

Role of an individual in prevention of pollution. Pollution case studies. Disaster management: Floods, Earthquake, Cyclone and landslides.

UNIT–IV Social Issues and Environment From Unsustainable to Sustainable development. Urban problems related to energy. Water conservation, Rain water harvesting, and watershed management.

14

Resettlement and Rehabilitation of people; its problems and concerns, case studies. Environmental ethics: Issues and possible solutions. Climate change, global warming, acid raining, ozone layer depletion, nuclear

accidents and holocaust, case studies. Wasteland reclamation Consumerism and waste products Environment Protection Act Water ( Prevention and Control of Pollution) Act Wildlife Protection Act Forest Conservation Act Issues involved in enforcement of environmental legislation. Public awareness.

UNIT–V Human Population and the Environment Population growth, variation among nations. Population explosion– Family Welfare Programme Environment and Human Health. Human Rights Vale Education HIV/ AIDS Women and Child Welfare Role of Information Technology in Environment and Human Health Case Studies


jkpo;j;Jiw

gFjp 1 jkpo;- ghlj;jpl;lk;

2016-2017 Kjy; NrUk; midj;J ,sepiy(U.G) khzth;fSf;Fk; chpaJ (gp.V.> gp.v];.rp.>gp.fhk;.> gp.gp.V.>)

,uz;lhk; gUtk;

myF 1 nra;As; -jkpo;j;Jiw ntspaPL

t.vz; E}y; jiyg;G Mrphpah;

1.jpUf;Fws; tha;ik> fy;tp> Fwpg;Gmwpjy; -jpUts;Sth;

2.rpyg;gjpfhuk; kidawk; gLj;j fhij -,sq;Nfhtbfs;

3.fypq;fj;Jg; guzp Nghh; ghbaJ (Kjy;11ghly;fs;) -nraq;nfhz;lhh;

4.Fw;whyf; FwtQ;rp tre;jty;yp ge;jhLjy; -jphp$luhrg;g ftpuhah;

5.jdpg;ghly; jpul;L 1.Fuq;F mdypy; (66)> 2.jhjpJ} NjhjPJ (110) 3.Mbf; Flj;J(133)>4.krfk; ,ir(203) -fhsNkfg;Gyth;

5ehuha; ehuha; -rj;jpKj;jg; Gyth;

6. rpj;jh; ghly;fs; mwpTepiy g.vz; 33-44Kba -rptthf;fpah;

15

7.ehl;Lg;Gwg; ghly; jhyhl;L> njhopy;

myF 2 ,yf;fzk; -jkpo;j;Jiw ntspaPL

1.mfg;nghUs; (Kjy;>fU>chpg;nghUs;fs;) 2.ahg;G-cWg;gpay;-njhil> 3.typ kpFjYk;> kpfhikAk;

myF 3 jkpo; ,yf;fpa tuyhW -Kidth; K.mUzhryk;> mUz;gjpg;gfk;> jpUr;rp

1. rpw;wpyf;fpaq;fs;> 2. ehl;Lg;Gw ,yf;fpak;> 3. Clfj; jkpo;

myF 4 ciueil -jkpo;j;Jiw ntspaPL

1.jd;dk;gpf;if ,Ue;jhy; Kd;Ndwyhk; -gRikf;Fkhh;

2.gFj;jwpT nghpahh; -mwpQh; mz;zh

3.thrpg;ig Nerpg;Nghk; -r.Rg;ghuht;

4.jkpo;nkhop fy;tp -,yf;Ftdhh; jpUts;Std;

5.,d;iwa ehisa Njitf;Nfw;g vOj;Jr; rPuikg;G -t.nr.Foe;ijrhkp

6mwptpay; jkpOf;Fr; nra;a Ntz;Ltd -ney;iy R.Kj;J

7.fzpg;nghwpAk; jkpOk; -R[hjh

8.tiygjpTyfpy; jpul;bfspd; gq;fspg;G -Kidth; K.,sq;Nfhtd;

myF 5 nkhopngah;g;G (fl;Liufs;> mYty;fbjq;fs;)

gapw;rpf;Fhpad : jpiu tpkh;rdk; (rpWgj;jphpf;if juj;jpy;) rpWfij vOJjy;


jkpo;j;Jiw



,uz;lhk; gUtk;

gFjp 1 jkpo; tpdhj;jhs; mikg;G Kiw

gFjp-m

I rhpahd tpiliaj; Njh;e;njLj;J vOJf (10 x 1 = 10)

nra;As; - 4 tpdh

,yf;fzk; - 2 tpdh


ciueil - 2 tpdh

gFjp-M

II xU gf;f mstpy; tpil jUf (5 x 3 = 15)

nra;As; - 2 tpdh

16

,yf;fzk; - 1 tpdh

ciueil - 1 tpdh

jpiu tpkh;rdk; & jkpo; ,yf;fpa tuyhW - 1 tpdh

gFjp-,

III VNjDk; Ie;jDf;F kl;Lk; fl;Liu mstpy; tpil jUf (5 x 10 = 50)

nra;As; - 2 tpdh

,yf;fzk; - 1 tpdh


ciueil - 2 tpdh

rpWfij vOJjy; - 1 tpdh

nkhopngah;g;G - 1 tpdh

Fwpg;G : gFjp ‘m” tpy; xt;nthU tpdhtpw;Fk; nfhs;Fwptifapy; ehd;F gjpy;fs; nfhLf;fg;gl

Ntz;Lk;. ,J my;yJ mJ vd;w Kiwapy; gFjp ‘M” mikjy;Ntz;Lk ; .gFjp ‘,’apy; 8 tpdhf;fs;

nfhLf;fg;gl;L mtw;wpy; VNjDk; Ie;jDf;F kl;Lk; tpiljUf vd;w Kiwapy; mikjy; Ntz;Lk;

gFjp m 1-10 vdTk;> gFjp M 11 - 15 vdTk;> gFjp , 16 - 23 vdTk; tpdh vz;fs; mikjy;Ntz;Lk;

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I – 16ULE- 2

SYLLABUS FOR B.A., B.SC., B.COM.., B.B.M., DEGREE STUDENTS(For The Candidates Admitted During the Year 2016 Onwards)

SEMESTER II ENGLISH – PAPER -II

SUBJECT DESCRIPTION

This paper aims at developing the Communicative skills of students.

OBJECTIVE

On completion of the paper the students should have understood the methods of communication.

CONTENTS

UNIT - I: PROSE

1. Princess September - Somerset Maugham 2. Our Urgent need for self – esteem - Nathaniel Branden 3. On Forgetting - Robert W. Lynd

UNIT - II: POETRY

17

1. Money Madness - D.H. Lawrence

2. Laugh and be Merry - John Masefield

3. I Fear Not God But Mosquito -Aruna

UNIT - III: LIFE SKETCHES

1. Mother Teresa 2. A.P.J. Abdul Kalam 3. Sachin TendulkarUNIT - IV: DRAMA

1. Funeral Oration Julius Caesar, Act –III, Scene- II - Shakespeare

2. Trail for a Pound Of Flesh The Merchant of Venice, Act –IV, Scene- I - Shakespeare

UNIT - V: GRAMMAR, VOCABULARY, COMPOSITION& COMMUNICATION SKILLS

GRAMMAR

1. Simple Past Tense -Text Book

2. Active Voice & Passive Voice - Text Book

3. Punctuation -Text Book

VOCABULARY

4. Match the Following - Text Books

5. Filling Up The Blanks with Correct Words (Homophones) - Text Books

COMPOSITION

1. Writing Cover Letter and Resume - Grammar Book

2. Dialogue Writing

(Facing Interviews/ Telephone Conversation) - Grammar Book

3. Précis Writing - Grammar Book

4. COMMUNICATION SKILLS - Text Book

i) Seeking Permission

ii)Expressing Gratitude

iii) Asking for Information Prescribed

18

PRESCRIBED BOOKS

1. IMPACT Board Of Editors

Orient BlackSwan private limited, 160 anna salai, Chennai - 600 002 Phone: E-Mail: [email protected] Web: www. orientblackswan.com

2. SELECTED SCENES FROM SHAKESPEARE’S PLAYS BOOK-IEmerald Publishers15A, First Floor, Casa Major Road, Egmore, Chennai – 600 008Phone: +91 – 44 -28193206, 42146994E-Mail: [email protected]: www. emeraldpublishers.com

3. EMERALD ENGLISH GRAMMAR AND COMPOSITION Emerald Publishers15A, First Floor, Casa Major Road, Egmore, Chennai – 600 008Phone: +91 – 44 -28193206, 42146994E-Mail: [email protected]: www. emeraldpublishers.com

QUESTION PAPER PATTERNPART II ENGLISH

SEMESTER II ENGLISH – PAPER -II

ENGLISH IITime: 3 Hours Max. Marks: 75

SECTION A (10 MARKS)

I. Choose the Correct Alternative, Selecting Two Questions from all the Five Units. Choose The Correct answer from the Alternatives given: (10x1=10) 1 & 2 From Unit I Prose

3 & 4 From Unit II Poetry 5 & 6 From Unit III Life Sketches 7 & 8 From Unit IV Drama 9 &10 From Unit V Grammar only

SECTION B (15 MARKS)

19



II. Short Answer (Either.. or type) Selecting Questions from all the Five Units Selecting Atleast ONE Question from Each Unit.

Answer Any Five Questions in about 100 Words (5x3 = 15) 11. a. Prose or b. Poetry 12. a Life Sketches b. Drama 13. a. Simple Past Tense or b. Active Voice 14. a. Match the Following or b. Filling Up The Blanks with Correct Words

(Homophones) 15. a. Telephone Conversation b. Seeking Permission

SECTION C (50 MARKS)

III. Essays – (Open Choice) Selecting At least one question From all the Five Units.

Answer any FIVE in about 200 Words (5x10=50)

16. Prose 17. Poetry18. Life Sketches 19. Drama20. Punctuation21. Facing Interviews 22. Writing Cover Letter and Resume 23. Précis Writing

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER II – CORE –3 – CUCO -3 / CUCA -3 / CUBF- 3

FINANCIAL ACCOUNTING – II(COMMON TO B.COM, B.COM (CA) AND B.COM (B&F) DEGREE)

UNIT – I

Depreciation: Meaning – Causes – Need for providing depreciation – Methods of providingdepreciation – Fixed Installment method – Diminishing Balance method – Depreciation Fund method– Annuity method – Reserves and Provisions.UNIT – II

Royalty (excluding sub–lease): Meaning – Minimum Rent, Short–workings, andRecoupment of short –workings – Short–workings irrecoverable – Accounting treatment – Treatmentof Strikes and Lock–outs. UNIT – III

Single Entry System: Meaning – Features – Distinction between single entry and doubleentry – Defects of single entry – Distinction between statement of affairs and balance sheet – Methodsof ascertaining profit – Statement of affairs method and Conversion method (Simple problems only).UNIT – IV

20

Branch Accounting: Objects – Cash basis – Cash and Debtors system – Invoice pricemethod – Stock and Debtors system – Independent Branch (excluding Foreign Branch).

Departmental accounts: Objects – Basis of allocation of expenses – Preparation of Tradingand Profit and Loss A/c – Inter–departmental transfer (with simple adjustments).UNIT – V

Hire Purchase system: Meaning – Rights of Hire vendor – Accounting treatment in thebooks of Buyer and Vendor – Default and Repossession – Complete and Partial – Stock and Debtorssystem– Installment System.

Books Recommended

1. Advanced Accountancy – M.C.Shukla & Others 2. Financial Accounting – T.S.Reddy & A.Moorthy 3. Financial Accounting – R.L.Gupta & M. Radhaswamy4. Advanced Accountancy – S.P.Jain&Narang5. Financial Accounting – B.K. Goyal & H.N. Tiwari6.

Question Paper PatternSection

- A

10 x 1 =10


Section

- B

5 x 4 = 20

Marks

(Answer any 5 out of 8 Questions, 2 Theory & 6 Problems) Not exceeding 2 Questions from unit.

Section

- C

3 x 15 = 45

Marks

(Answer any 3 out of 5 Questions, 1 Theory & 4 Problems One Question from each unit)

Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER II – CORE –4 – CUBF - 4

FINANCIAL MARKETS AND INSTITUTIONS

Unit – I

Financial Markets – Meaning – Definition – Role – Functions – Financial Functions. MoneyMarket – Meaning – Definition – General Characteristics – Objectives-Importance-Functions-Constitution of Indian Money Market – Money Market Instruments

Unit – II

Capital Market – Meaning – Characteristics – Functions – Issues of Indian capital market –New Issue Market [NIM] Meaning – NIM Vs Secondary market – Various methods of marketingsecurities.

Unit – III

Secondary Market – Meaning – Characteristics – Functions – Capital Market Instruments –Equity, preference Shares and Debentures – Methods of Floating issues and Regulations of StockExchange – SEBI Guidelines – New Financial Instruments – Options, Futures, Forward and Swaps.

21

Unit – IV

Clearing Corporation of India Limited (CCIL) – Settlement risks – Settlements Method –Risk Management System– Managing specific risk – Modern technology. Credit Rating andinformation Services of India Limited (CRISIL) – Range of Services– CRISIL’s strengths. IndianCredit Rating Agency (ICRA) –Range of Services – grading services- rating Services – AdvisoryServices. National Securities Depository Limited (NSDL) – Promoters/Shareholders – Objectives –Basic Services – Special Services – Depository System – Benefits of depository system.

Unit – V

National Housing Bank (NHB) – Constitution – Board of Management – Business of NHB –Financial resource – Foreign Currency loans – Power of NHB. Export Import Bank of India (EXIM) –Business profile – project and services export – operating procedures – export capacity creationsprogrammes – National Bank for Agricultural and Rural Development (NABARD) – Functions –Refinance assistance – Major actives of NABARD

Books Recommended

1. Financial Market and Institutions- S.Gurusamy. Vijay Nicole Imprints (p) Ltd.

2. Financial Institutions & Markets - L.M.Bhole Tata Mc.Graw Hill Publishing Company Ltd

3. Financial Services- M.Y. Khan,Tata Mc.Graw – Hill Publishing Company Ltd.


Section - A

10 x 1 =10 Marks

(Multiple Choice with 4 Options - 2 Question from each Unit)

Section - B

5 x 4 = 20 Marks

(5 Questions (Either or type) 1 question from each unit)

Section - C

3 x 15 = 45 Marks

(Answer any 3 out of 5 Questions) One Question from each Unit)

Total 75 MarksB.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I –ACBF 2

B.Com (B&F)

ALLIED: BUSINESS STATISTICS

Unit I:Probability: Classical definition: Axiomatic approach- Development of probability Finite

sample-Equally likely outcomes-conditional event –Conditional probability-Multiplicative law ofprobability-Baye’stheorem(simple problems only)Unit II:

Measures of Central tendency- A.M Median (Empirical formula also) – Measures ofDispersion: Q.D., S.D., - Skewness: Karl pearson’s Coefficients of skewness (Both mode well definedand illdeined) – Bowley’s Coefficients of skewness.Unit III:

Corlation: Karl pearson’s method, Spearman’s Rank method, Concurrent deviation methodRegression: Equation of X on Y and Y on X, correlation coefficients based on regression coefficient-Interpolation: Binomial, Newton’s Lagrange’s methods.

22

Unit IV:Time Series: Fitting of straight line Trends by method of Least Square. Calculation of weight

indices- Index numbers (Price index only). Laspeyre’s methods, Paasche’s, Fisher’s methods,Aggregate Expenditure in Family Budget method.Unit V:

Statistical Quality Control: Introduction- Control Charts – X chart – R Chart – Control Chartfor C (Number of defects Per unit)- Control chart for P ( Fraction defectives)References:

1. Statistics- Sivathanu Pillai

2. Elements of Statistics – Aroara

3. Statistical Methods – S.P. Gupta


Section

- A

10 x 1 =10


Section

- B

5 x 3 = 15


Section

- C

5 x 10 = 50


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER II –

VBE– 1

YOGA FOR HUMAN EXCELLENCE

UNIT–IBASIC CONCEPT OF YOGAThe art of Yoga Patanjali Yoga, Hada Yoga – and Physical exercises, Difference between

Physical exercises and Hada Yoga, Basic Necessities of Yoga Asanas, importance of body–care, Theright food and Healthy physique.

UNIT–II ASANAS – METHODS AND BENEFITS

23

Patangasana – Salabasana, Thanrasana, Uthathana Padasana, Paschimosthasana, Vibaretha –Karani, Saravangasana, Nindra – Padasana, Thirigonasana, Pathasthasana, Vajarasana, Santhi Yasana.

UNIT–III THE PURPOSE OF LIFEWhat is mind? What is Meditation? Psychic extension of Soul is Mind mechanism of mind,

Tenstager of functioning of consciousness. Need for infrospection, Fulliment of life throughmeditation. Need for Peace

UNIT–IV ANALYSIS OF THOUGHTTotally and Fraction, Evaluation of Bakthi Marg, Enrichment through Awareness, six root

causes from which thoughts emerge, success and defeat.MORALISATION OF THOUGHTDesire arising due to Natural sensations, Desires hindering the purpose of Life. Awareness in

relationship means detachement, Practical methods of Moralisation of desire.

UNIT–V NEUTRALISATION OF ANGERAnger – the most harmful of all unwanted habits, Practice to overcome anger, Success

through awareness, Results of suppressing anger, Practical method of neutralization of anger.

BOOKS FOR STUDY

1. Yoga for Modern Age – Vethathri Maharishi

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER III – CORE –5 –

CUCO – 5 / COCA- 4 / CUBF - 5

FINANCIAL ACCOUNTING – III


UNIT – I

Partnership Accounts – Division of profit – Fixed and Fluctuating capital –Past adjustmentand Guarantee – Admission of partner – Treatment of goodwill – Adjustment of capitals.

UNIT – II

24

Retirement – Treatment of goodwill – Adjustment of capital – Death – Joint Life Policy –Accounting treatment of Joint Life Policy.

UNIT – III

Amalgamation – Forms of amalgamation of firms – Accounting treatment in the books ofamalgamating firms – Sale of Firms to a Company – Computation of purchase consideration –Closure of firm’s book – Closing the capital accounts of partners.

UNIT – IV

Dissolution – Settlement of accounts – Insolvency of a partner – Rule in Garner Vs Murray –Insolvency of all partners – Piecemeal distribution – Proportionate capital method – Maximum lossmethod.

UNIT – V

Insolvency accounts (Individual only) – Statement of Affairs and Deficiency account –Difference between statement of Affairs and Balance Sheet – Fire claims – Loss of stock and Loss ofprofit policies – Average Clause – Computation of claims.

Books Recommended

1. Advanced Accountancy – M.C.Shukla & Others ( S.Chand & Sons)2. Financial Accounting – T.S.Reddy & A.Moorthy (Margham Publications)3. Financial Accounting – R.L.Gupta&M.Radhaswa (Sultan Chand & Sons)4. Advanced Accountancy – S.P.Jain & Narang (Kalyani Publishers)


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20

Marks


Section

- C

3 x 15 = 45

Marks


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER –III – CORE -6

CUCO – 6/ SBSCC – 1-CUBF-6

COMMERCIAL LAW(COMMON TO B.COM, B.COM (CA) AND B.COM (B&F) DEGREE)

UNIT - IDefinition of Contract – Essential Elements of a Valid Contract –Classification of Contract –

Offer – Legal Rules for a valid offer – Acceptance – Legal Rules for a Valid Acceptance –Revocation of offer and Acceptance- Consideration- Legal Rules for a Valid Consideration – “NoConsideration., No Contract”- Exceptions.

25

UNIT - IIContractual Capacity – Minor’s Agreement – Persons of Unsound Mind- Persons Disqualified

by Law – Free Consent – Coercion – Undue Influence – Fraud – Misrepresentation – Mistake –Legality of object and Consideration – Contingent Contract – Rules Regarding Performance ofcontingent contracts – Quasi-Contract – Types of Quasi-Contracts.

UNIT - IIIDischarge of Contract – Modes – Remedies for Breach of Contract – Recession – Damages –

Kinds – Quantum- merit – Claim for Quantum- Merit – Specific Performance – Injunction.

UNIT - IVContract of Bailment – Kinds – Duties and Rights of Bailor and Bailee – Rights and Duties of

Finder of lost goods Contract of Agency – Essentials – Kinds – Rights and Liabilities of Principal and Agent.

UNIT - V

Sale of Goods Act 1930 – Contract of Sales – Essentials – Sale and Agreement to Sell –Distinction – Conditions and Warranty – Meaning – Distinction – Implied conditions and warranties –Caveat Emptor – Exceptions – Rights of Unpaid Vendor.Books Recommended

1. Commercial law – Kapoor. N.D2. Mercantile Law – Maheshwari S.N.3. Hand book of Mercantile Law – Venkatesan. E4. Business Law - R.S.N. Pillai and Bagavathi5. Business Law - Dr. M.R. Sreenivasan


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20

Marks


Section

- C

3 x 15 = 45

Marks


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER III –CORE –7 – CUBF -7

PERSONAL FINANCE AND INVESTMENT

UNIT-IPersonal Finance Basics: Financial Planning Process - Influences on Personal Financial

Planning - Developing Personal Financial Goals-Opportunity Costs and the Time Value of Money-Achieving Financial Goals.

26

Financial Aspects of Career Planning: Career Choice Factors-Career Opportunities-Employment Search Strategies-Financial and Legal Aspects of Employment-Long-term CareerDevelopment.

UNIT-II Money Measurement Strategies: Successful Money Management-Personal FinancialStatements-Budgeting for Skilled Money Management-Money Management and Achieving FinancialGoals.

Planning Tax Strategies: Taxes and Financial Planning –Income Tax Fundamentals-FilingFederal Income Tax Return-Tax Assistance and the Audit Process-Tax Planning Strategies.

UNIT-IIIManaging Personal Finance: Financial Services for Financial Planning –Financial

Institutions-Savings Plan-Evaluating Savings Plan-Tax Considerations-Payment Methods.Consumer Credit: Types of credit-Measuring Credit Capacity-Applying for Credit-Avoiding

and Correcting Credit Mistakes-Complaining about Consumer Credit—Cost of Credit Alternatives-Sources of Consumer Credit-Cost of Credit.

UNIT-IVPurchase Decisions: Consumer Purchasing Strategies and Legal Protection-Major Consumer

Purchases-Resolving Consumer Complaints-Legal Options for Consumers.Housing Decisions: Housing Alternatives-Housing Information Sources- Renting Residence-

The Home-Buying Process- The Finances of Home Buying- Selling Home.

UNIT-VInvesting alternatives for personal Finance- Stocks, Bonds, Mutual Fund, Real Estate,

Insurance (Life, General, and Health)- Features, Merits & Demerits.

Book Recommended Personal Finance - Jack R.Kapoor (Mcgraw Hill Publications)


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 MarksB.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER III

– CORE –8 – CUCO–8 / COCA – 7 / CUBF- 8

PRINCIPLES OF MARKETING

(COMMON TO B.COM, B.COM (CA) ANDB.COM (B&F) DEGREE)

UNIT – I

27

Marketing – Meaning – Definition – Importance – Objectives of marketing – Modern conceptof marketing – Distinction between market, selling and marketing – Factors influencing marketingconcept.

UNIT – IIFunctions of marketing – Exchange Functions: Buying, Assembling and Selling – Physical

Functions: Transport and Storage – Facilitating Functions: Financial, Risk bearing, Standardization.

UNIT – IIIMarketing mix – 4P’s of marketing – Product – Meaning – Classification – Product Life

Cycle – New product planning – Product diversification – Product modification – Reasons for productfailure

Pricing – Meaning – Importance – Objectives –Factors influencing pricing decisions – Kindsof pricing – Pricing methods.

UNIT – IVAdvertising – Meaning – Types – Merits and Demerits – Sales Promotion – Definition –

Importance – Objectives – Advantages – Kinds of sales promotion – Limitations.Personal selling – Meaning – Objectives – Qualities of successful salesman – Process of

personal selling. Distribution channel – Role – Classification – Factors governing choice of channel.

UNIT – VModern Marketing Methods – Global marketing – E – Marketing – Tele – Marketing –

Green Marketing – Features – Marketing Ethics.

Books Recommended

1. Marketing – Dr. N. Rajan Nair & Sanjith R.Sair (S.Chand )2. Modern Marketing – R.S.N.Pillai & Bagavathi (S.Chabd & Sons)3. Marketing Management – S.A.Sherlekar ( Himalaya Publication)4. Principles of Marketing – Sontakki ( Kalyani Publishers)5. Marketing Management – Rajan Saxena (Tata Mc Graw – Hill Education)


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER III - IDCACBF – 3

BUSINESS ECONOMICS

28

Unit I:Definition – Business Economics – Scope and Limitations – Relationship of Business

Economics with other Disciplines –Objectives of Business Firm – Sales Maximization –

Profit Maximization – Social Responsibilities of Business.

Unit II: Demand Analysis – Law of Demand – Change in Demand – Determinants of

Demand – Elasticity of Demand – Types – Measurement – Demand Forecasting – Types –

Methods of Forecasting – Demand for new Products and Recent Trends in Demand

Forecasting.

Unit III:Supply Analysis – Law of Supply – Elasticity of Supply – Cost Concept –

Classifications – Long Run and Short Run Cost Curves – Break Even Analysis – Production

Function – Factors of Production – Inflation – Types – Control of Inflation – Trade Cycle –

Phases of Trade Cycle.

Unit IV: Market Structure – Pricing under Perfect Competition – Monopoly – Discriminating

Monopoly – Price Determinants under Monopolistic Competition – Pricing under Oligopoly.

Unit V:Internal and International Trade – Comparative Cost Theory – Modern Theory –

Terms of Trade – Balance of Payments – Measures to Correct Disequilibrium.

Text Book :

1.S.Sankaran Business Economics

Reference Books:

1.K.P.M. Sundaram and E.N.Sundaram Business Economics

2.Dewett K.K Price Theory

3.Varshnav and Maheswari Managerial Economics


Section

- A

10 x 1 =10


Section

- B

5 x 3 = 15


Section

- C

5 x 10 = 50


Total 75 Marks

B.COM (BANKING AND FINANCE) DEGREE – 2016–17 ONWARDS – SEMESTER III –SKILL BASED SUBJECT – I – SBSCO – 1/ SBSBF – 1

29

COMPUTER APPLICATIONS IN BUSINESS

(COMMON TO B.COM AND B.COM (B&F) DEGREE)

UNIT – IMicrosoft Word – Features – Elements of Word Window – Creating and editing of documents

– Formatting of documents – Creating table – Mail merging.

UNIT – IIMicrosoft Excel – Introduction – Elements of Excel Window – Managing Workbook –

Manipulating data in a work sheet – Functions in Excel – Creating charts.

UNIT – IIIMicrosoft Power point – Features – Creating and Opening of presentation – Presentation type

and style – Different views of power point – Formatting a slide – Animation – Presentation template

UNIT – IVThe Internet – Uses of Internet – Role of Internet in the trade – Threats and challenges on

Internet.E – mail – E–mail addressing – Sending E–mail – Receiving E–Mail – Working with attached

files.

UNIT – VElectronic Commerce – Definition – Scope of E–commerce – Opportunities – Benefits –

Impact – Cyber Crime and Cyber Security

Meaning of Wireless and Mobile computing – Mobile computing frame work – advantagesand disadvantages of mobile computing

Books Recommended:

1. Computer Applications in Business Management – Ananthi Sheshasaayee & Sheshasaayee (Margham Publications)2. E–Commerce Strategy, Technologies and Applications – David Whitleley ( Tata Mc Graw Hill Education Pvt Ltd)3. E–Commerce – Puja Walia Mann, Nidhi ( MJP Publishers)4. E – Commerce – Dr. M. Mahmoudi Maymand (Deep & Deep Publications Pvt. Ltd)5. Office 2010 in Simple steps – Kogent Learning Solutions Inc. (Dreamtech Press)


Section - A

10 x 1 =10 Marks


Section - B

5 x 4 = 20 Marks


Section - C

3 x 15 = 45 Marks


Total 75 Marks

30

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER III– NON –

MAJOR ELECTIVE – I– NME–1

HUMAN RIGHTS

UNIT–I Concept of Human Values and Value Education

Aim of education and value education; Evolution of value oriented education; Concept of Human values; Types of values; Components of value education.

UNIT – II Personal Development and character formation towards Positive Personality

Self analysis and introspection; sensitization towards Gender Equality, Physically challenged,Intellectually challenged. Respect to Age, Experience, Maturity, Family members, Neighbors, Co–workers.

Truthfulness, Constructivity, Sacrifice, Sincerity, Self Control, Altruism, Tolerance.

UNIT–III 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–IV Concepts of Human Rights and its Classification

a. Evolution of Human Rightsb. Definitions under Indian and International Documents

Broad classification of Human Rights and Relevant Constitutional Provisions.

c. Right to Life, Liberty and Dignityd. Right of Equalitye. Right against Exploitation f. Cultural and Educational Rightsg. Economic Rightsh. Political Rightsi. Social Rights

UNIT – V Human Rights of Women and Children

Social Practice and Constitutional Safeguards

(i)Female Foeticide and Infanticide

31

(ii)Physical Assault and Harassment

(iii)Domestic Violence

(iv)Conditions of Working Women

Institutions for Implementation

a. Human Rights Commission

b. Judiciary

Violations and Redressel

a. Violation by State

b. Violation by Individuals

c. Nuclear Weapons and Terrorism

d. Safeguards.

MODEL QUESTION PAPER

Answer any 5 questions out of 10 Questions

Total Marks: 50

Each question carries 10 marks

Questions will be drawn from the questions given at the end of units of learning material.

32

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER IV – CORE –9 –CUCO–9 / COCA – 9 / CUBF – 9

CORPORATE ACCOUNTING – I(COMMON TO B.COM, B.COM (CA) ANDB.COM (B&F) DEGREE

UNIT – IIssue of Shares – Issue at Par, Premium and Discount – Calls in arrear –Forfeiture and re–

issue of shares – Pro–rata Allotment.

UNIT – II

Redemption of Preference Shares – Provisions of section 80 – Capital profit and Revenueprofits – Minimum Fresh issue of Shares – Accounting treatment.

Issue of Debentures – Methods – Redemption of Debentures – out of Profit, out of Capital,Fund method and own Debentures (simple problems only)

UNIT – III

Preparation of Final Accounts – Dividends –Transfer to Reserves. Acquisition of Business –Accounting treatment – When new set of books are opened – Accounting entries in the books ofpurchasing company – Profits prior to Incorporation – Basis of apportionment of Expenses.

UNIT – IV

Absorption of Companies (excluding inter–company holdings) – Computation of PurchaseConsideration – Internal Re–construction – Reduction of Share Capital – Procedure for reducing sharecapital.

UNIT – V

Valuation of Shares and Goodwill – Methods of Valuation of Shares and Goodwill – Factorsaffecting valuation. Liquidation of Companies – Preparation of Statement of Affairs and DeficiencyAccount.

Books recommended1. Advanced Accountancy – M. C. Shukla 2. Advanced Accounting – T.S. Grewal 3. Advanced Accounting – R.L. Gupta & Radhaswamy 4. Advanced Accounting – S.N. Maheshwari5. Advanced Accounting – Chakraborty


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20

Marks


Section

- C

3 x 15 = 45

Marks


33

Total 75 MarksB.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER IV – CORE –10 –

CUCO–10 / COCA – 10/ CUBF - 10

PRINCIPLES OF MANAGEMENT


UNIT – I

Management – Definition – Nature and Scope of Management – Functions of Management –Contribution of FW Taylor, Henry Fayol, Elton Mayo and Peter F. Drucker – Levels of Management.

UNIT – II

Planning – Meaning, Nature and Characteristics – Benefits and Limitations – Steps inPlanning – Elements of Planning. Decision Making – Steps in Decision Making – Techniques

UNIT –III

Organization – Meaning, Nature and Importance – Process of organization – Organizationstructure – Organization Chart – Pattern of Departmentation – Delegation of Authority. Staffing –Staffing Function – Steps in selection – Methods of Training.

UNIT – IV

Motivation – Meaning and importance – Theories of Motivation – Maslow, X and Y Theory.Leadership – Nature, Characteristics and Functions – Leadership styles.

UNIT –V

Communication in Management – Types of Communication – Barriers to Communication –Co–ordination – Need and Techniques.

Control – Nature and Process of Control – Techniques of Control.

Books Recommended

1. Principles of Business Management – Koontz & O’ Donnel

2. Business Management – Dinkar Pagare

3. Principles of Management – L.M. Prasad

4. Business Organisation & Management – Y.K. Bhushan

5. Business Management – C.B. Gupta


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

34

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER IV – CORE –11 –

CUCO–11 / SBSCC – 2/ CUBF-11

COMPANY LAW

(COMMON TO B.COM, B.COM (CA) B.COM (B&F) DEGREE)

UNIT – ICompany – Definition and Features – Kinds of companies – Formation of a company –

Documents to be filed – Memorandum of Association – Contents – Alternation of Memorandum ofAssociation.

UNIT – II

Articles of Association – Contents – Alteration of Articles – Prospectus – Contents –Statement in lieu of Prospectus – Mis–statements in Prospects – Certificates of Incorporation andCommencement of Business.

UNIT – III

Shares – Stocks and Shares – Types of shares – Issue of shares – Allotment – Forfeiture –Share Certificate and Share Warrant – Transfer and Transmission of shares.

UNIT – IV

Company Management – Directors – Appointment, Qualifications, Powers, Duties andLiabilities and Position of Directors –DIN – Woman Directors – Company Secretary – Appointment– Qualifications, Powers, Duties and Position.

UNIT – V

Company Meetings – Statutory Meeting – Annual General Meeting – Extra OrdinaryGeneral Meetings and Board Meetings – Secretary duties regarding various meetings – Resolutions,Minutes, Quorum and e–Voting – Winding up of companies – Types and Consequences.

Books Recommended:

1. Company Law and Secretarial Practice – N. D. Kapoor

2. Secretarial Practice – Sherlekar

3. Company Law and Secretarial practice – Patan Shelti

4. Company Secretarial Practice – P.K. Ghosh

5. Principles of company Law – M.C Shukla and Gulson


Section

- A

10 x 1 =10


Section 5 x 4 = 20 (5 Questions (Either or type) 1 question from each unit)

35

- B MarksSection

- C

3 x 15 = 45


Total 75 MarksB.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER IV – CORE –12 –

CUBF - 12

BANK FINANCIAL MANAGEMENT

UNIT – I Financial Management: – Meaning – Definition – Scope – Objectives – Significance –

Liquidity VS Profitability – Changing Scenario of Financial Management in India – FinancialManagement in Banks.

Risk Management: Risk Identification in Banking Business – Banking Risks – Definition –Types of Banking Risks – Credit Risks – Meaning – Credit Risk Management Framework -Organization Structure – Credit Risk Control and monitoring – Credit Risk Policies and Guidelines attransaction level – Controlling Credit Risk through Loan Review Mechanism

UNIT – II

Treasury Management: Concept – Function of Integrated Treasury – Process ofGlobalization - Evolving Role of Treasury as Profit Centre – Organization of Treasury – Products ofForeign Exchange Market – Money Market Products – Securities Market Products – Domestic andGlobal Market –

UNIT - III

Reserve Assets CRR and SLR – Liquidity Adjustment Facility (LAF) - Payment andSettlement System-Supervision and Control of Treasury - Risk Measures: Value at Risk (VaR) andDuration – Derivatives and the Treasury - Assets Liability Management (ALM) – Meaning – Role ofTreasury in ALM – Use of Derivatives in ALM - Treasury and Credit Risk – Transfer Pricing –Components of Policy Environment.

UNIT – IV

Balance Sheet Management: Introduction – Components of Bank Balance Sheet –Components of Assets – Components of Liabilities – Components of Bank Profit and Loss Account –Capital and Banking Regulation – Capital and Its Components – Elements of Tier I and Tier II Capital- Deduction from Tier – I and Tier II Capital Basel II – Revised Frame Work – Three Pillars of Basel– II – Pillar 2 Supervisory Review Process.

UNIT – V

Market Discipline – Meaning – Scope and Frequency – Disclosures – Assets Classification–Non Performing Assets – Definition – Accounts with Temporary Deficiencies – LiquidityManagement – Meaning – Role of Liquidity Risk Management – Types of Liquidity Risk –Developing a Structure for Managing Liquidity Risk – Measuring and Managing Liquidity Risk –Interest Rate Risk –Essential of Interest Rate Risk - Sources of Interest Rate Risk – Strategies forControlling Interest Rate Risk.

36

Text Books:Bank Financial Management – MacmillanBank Financial Management – K.B. SingBank Financial Management – N.S. Toor & Arundeep Sing


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

37

B.COM (BANKING AND FINANCE) DEGREE – 2016–17 ONWARDS – SEMESTER IV –

SKILL BASED SUBJECT – II – SBSBF -2

CUSTOMER RELATIONSHIP MANAGEMENT

Unit – I

Introduction: CRM – Meaning- Introduction – Definition – Characteristics of CRM-Elements - Objectives - Types - Need -Benefits and Limitations of CRM- CRM and RelationshipMarketing – Differences between Relationship Marketing and CRM- Need of Building Relationships-Levels of Relationship Building- Guidelines for Relationship Building.Unit – II

Understanding Customers: Meaning of Customer in CRM- Types of Customers and theirRelationship Styles – Customer Divisibility and CRM – Importance of Customer Divisibility inCRM- Process of CRM- Customer Acquisition – Factors influencing Acquisition - Requisites forEffective Acquisition – Process of Acquisition – Customer Interaction Management (CIM) – Factors– Customer Retention – Strategies – Process – Stages in Customer Retention-Customer LifecycleMeaning-Customer Lifecycle Management.(CLM).Unit-III

CRM Strategy and Customer Value :Introduction - Meaning – Features –Types of CRMStrategy – Building CRM Strategies –Essentials of CRM Strategy- Customer Value- Concept –Characteristics- Classification – Measurement - Value Chain – Concept –Value Chain and CRM –Stages – Benchmarks in CRM. Unit –IV CRM Planning and Implementation: Building Customer Centricity-Setting CRMObjectives- Defining Data Requirements – Planning the Desired Outputs - –Elements in CRM Plan-Relevant Issues in CRM Plan - Preparing for CRM Implementation – Steps in CRM Implementation -Benefits – Technology issues in CRM Implementation- Role of CRM Managers.Unit –V CRM in Banking – Features of CRM in Banking – Applications – CRM For CommercialBanking- Banking Benefits – Role of CRM in Banking- Future of Relationship Banking. E-CRM: – Concepts of e-CRM—Features -Benefits of e-CRM—Steps in e-CRM- Factors in e-CRM.Books for Reference1. Customer Relationship Management - Dr.S.Sheela Rani 2. Customer Relationship Management -H.Peeru Mohamed, A. Sagadevan3. Customer Relationship Management -Kaushik Mukerjee4. Customer Relationship Management -S.Shanmuga Sundaram. 5. Customer Relationship Management - V.Kumar, Werner J.Reinartz-6. Customer Relationship Management -Bhanu Prakash Verma, Tripti Singh.


Section 10 x 1 =10 (Multiple Choice with 4 Options - 2 Question from each Unit)

38

- A MarksSection

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER IV NON –MAJOR ELECTIVE – II –NME–2

GENERAL AWARENESS

CONTENTS

1. Verbal Aptitude

2. Numerical Aptitude

3. Abstract Reasoning

4. Tamil and other literature

5. General Science and Technology

6. Computer Science

7. Economics and Commerce

8. History and Freedom Struggle

9. Sports

10. Current Affairs

The question paper is prepared with the set of 100 questions from the above contents for theExamination.

39

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER V – CORE –13 –CUCO–12 / COCA –12/CUBF- 13

COST ACCOUNTING(COMMON TO B.COM, B.COM (CA) AND B.COM (B&F) DEGREE)

UNIT – ICost accounting – Meaning, Definition and Scope – Relationship of Cost Accounting

Financial Accounting and Management accounting – Methods of costing – Classification of cost–Elements of cost – Preparation of cost sheet and tender – Merits of cost accounting – Limitations andobjections against cost accounting – Reconciliation of Cost and Financial accounts.

UNIT –IIMaterials – Meaning, Objectives and Advantages of material control – Purchase procedure –

Stock levels – EOQ, Re–Order, Minimum, Maximum and Average Stock Level – Pricing of materialissues – FIFO, LIFO, Simple Average and Weighted Average Pricing Methods – Treatment ofWastages, Scrap and Spoilages.

UNIT – IIILabour – Meaning and control of labour – Labour Turnover – Treatment of Idle time and

Overtime – Computation of Labour Cost – Remuneration and Incentives – Time rate system, Piecerate system (Straight piece rate, Taylor system and Merrick Multiple system) – Premium and Bonusplan (Halsey and Rowan).

UNIT – IVOverhead – Meaning and Importance of overhead cost – Classification of overheads –

Allocation of overhead – Primary and Secondary distribution – Absorption of overheads – Methods ofabsorption of overheads.

UNIT – VApplications of costing – Process Costing (excluding inter–process profit) – Accounting for

Joint Products and By–Products – Contract costing – Operating costing (transport only).

Books Recommended:

40

1. Cost Accounting – Jain & Narang(Kalyani Publishers)2. Cost Accounting – S.P. Iyengar(Sultan Chand & Sons)3. Cost Accounting – T.S.Reddy&Y.H.P.Reddy(Margham Publications)4. Cost Accounting – RSN Pillai and Bagavathi(S.Chand& Company)5. Cost Accounting – S.N.Maheshwari(Sultan Chand & Sons)

Question Paper PatternSection

- A

10 x 1 =10


Section

- B

5 x 4 = 20

Marks


Section

- C

3 x 15 = 45

Marks


Total 75 MarksB.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER V – CORE –14 –

CUCO–13 / SBSCC –3 / CUBF -14

BANKING LAW AND PRACTICE

(COMMON TO B.COM, B.COM (CA) B.COM (B&F) DEGREE)

UNIT – IDefinition of Banker and Customer – Legal relationship – General and Special relationship –

Rights and Obligations – Right of lien, Set–off, Appropriation of payments – Right to charge interest– Bankers obligation to honour cheques – Consequences of wrongful dishonor – Bankers duty tomaintain secrecy – Consequences of unwarranted disclosure UNIT – II

Opening of new accounts – Types of accounts – Precautions to be taken before opening a newaccount – Special types of customers – Minor Married Women, Partnership Firm, Joint–StockCompanies and Joint Accounts. Fixed Deposit Receipt – Legal position Cheques: Essential features – Material alteration crossing of cheques – significance –Types ofCrossing – Endorsements – Types of Endorsement.UNIT – III

Paying Banker – Statutory protection – Forgery of customer’s signature – Payment in DueCourse – closure of accounts – Countermanding of payments – Collecting Banker – Legal Position –Duties and Liabilities – Statutory protection – Holder in Due Course – Good Faith and WithoutNegligence.UNIT – IV

Loans and Advances – Cash Credit, Overdraft, Secured and Unsecured Loans – Lendingpolicies of commercial banks – Advances against Fixed Deposit Receipt, Life policy, Shares andDebentures. UNIT V

Forms of Securities – Pledge, Hypothecation and Mortgage – Meaning and Legalimplications.

Books Recommended1. Banking Law Practice – P.N. Varshney – Sultan Chand & Sons 2. Banking Law Practice – S.S. Gulshan & Gulshan K. Kapoor, S.Chand

41

3. Practical Banking – M.Radhaswamy, S. Chand & Co. Ltd., 4. Banking Theory, Law and practice – N.D.Kapoor, S.Chand & Co Ltd.,5. Banking Theory, Law and Practice – E.Gordon & Natarajan K.


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

42

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER V – CORE –15 –CUCO -14 / COCA – 14 / CUBF – 15

INCOME TAX LAW AND PRACTICE(COMMON TO B.COM, B.COM (CA) B.COM (B&F) DEGREE)

UNIT – IDefinitions : Assessee, Deemed Assessee, Person, Income – Gross Income and Total Income

– Assessment year, Previous year, Residential Status of an Individual – Types of Incomes, ExemptedIncomes u/s 10 – Applications to Individuals.

UNIT – IISalaries: Definition – Characteristics––Provident Fund – Allowances – Perquisites – Profits in

lieu of salary – Deductions out of gross salary(u/s80C to 80G) – Computation of Salary Income.

UNIT – IIIIncome from House Property: Definition – Explanations of the terms used –Exempted

incomes from house property – Annual Value – Determination of Annual Value – Let out and selfoccupied – Deduction out of Annual Value.

UNIT – IVProfits and Gains of Business or Profession – Definition – Business – Computation of Income

– Allowable Expenses u/s 30 to 37 – Expenses expressly disallowed – Expenses disallowed in certaincases (U/S40).

Capital Gains: Capital Asset – Types of Capital assets – Transfer of Capital asset – Deemedtransfer – Transfer not regarded as transfer – Computation of Capital gains (new method) and Cost ofacquisition – Exempted Capital gains.

UNIT – VIncome from other sources: Income from other sources – General incomes u/s 56(1) –

Specific incomes u/s 56(2) – Dividends U/S 2(22) – Interest on Securities – Deduction u/s 57 –Expenses Expressly Disallowed U/S 58 – Problems – Assessment of Individual Income.Books Recommended

1. Income Tax Law & Practice – Gaur & Narang2. Income Tax Law & Practice – Malhotra H.C.3. Tax Laws – Dingar Pagare4. Income Tax – Bhagavathi Prasad5. Income Tax Law & Practice – T.S. Reddy & Hariprasad Reddy6.


Section - A

10 x 1 =10 Marks


Section - B

5 x 4 = 20 Marks


Section - C

3 x 15 = 45 Marks


Total 75 Marks

43

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER V – CORE –16 – CUCO -15 / CUBF -16

CORPORATE ACCOUNTING – II(COMMON TO B.COM AND B.COM (B&F) DEGREE)

UNIT – IBanking Company Account – Preparation of Profit and Loss account and Balance Sheet –

Treatment of Rebate on Bills Discounted – Treatment of Interest on Doubtful Debts.

UNIT – II

Insurance company accounts – Life Insurance – Valuation Balance Sheet – GeneralInsurance – Fire and Marine.

UNIT – III

Accounts of Holding companies (excluding chain holding and cross holding)

UNIT – IV

Double Accounts – Accounts of Electricity Companies – Disposal of Surplus – Treatment ofRepairs and Renewals

UNIT – V (Theory only)

Human Resource Accounting – Meaning and Definition – Objectives – Methods of valuationof human resources – Merits and Limitations

Accounting for Price level Changes – Meaning – methods of Inflation Accounting

Indian Accounting Standards – AS2, AS3, AS6 and AS14

Books Recommended1. Advanced Accountancy – M.C. Shukla(S.Chand)2. Advanced Accountancy – R.L. Gupta (Sulthan chand & sons)3. Advanced Accountancy – Jain & Narang(kalian publishers) 4. Corporate Accounting – T. S. Reddy and A. Murthy (Margham publications)


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20

Marks


Section

- C

3 x 15 = 45

Marks


Total 75 Marks

44

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER V – ELECTIVE –

I – EUCO – 1 / EOCA -1 / EUBF – 1

AUDITING


UNIT – I

Auditing – Meaning and Definition – Objectives – Advantages and Limitation –Qualifications of an auditor.

UNIT – II

Types of Audit–Continuous Audit – Final Audit – Interim Audit – Balance Sheet Audit –Statutory Audit – Advantages – Audit procedures – Planning of Audit – Audit Note Book – AuditWorking Papers – Internal Control – Internal Check – Internal Check as regards Cash, Wages andSales.

UNIT – III

Vouching – Meaning and Definition – Objects – Importance – Vouching of cash transactions– Trading transactions.

UNIT – IV

Verification and valuation of assets – Certification and valuation of fixed assets, currentassets (cash, bank, stock, debtors and bills receivable) and investments – Auditors duties andliabilities thereof – Auditors duty regarding depreciation, verification of liabilities – Share capital andDebenture.

UNIT V

Company audit – Appointment and removal of auditors – Rights and Duties of companyauditors – Share capital and share transfer audit – Investigation – Difference between audit andinvestigation – Preparation of audit report.

Books Recommended

1. Practical Auditing – Tandon2. Auditing – Rajan Nair3. Principles and Practice of Auditing – Dinakar Pagere


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section 3 x 15 = 45 (Answer any 3 out of 5 Questions) One Question from each Unit)

45

- C MarksTotal 75 Marks

B.COM (BANKING AND FINANCE) DEGREE – 2016–17 ONWARDS – SEMESTER -V –

SKILL BASED SUBJECT – III – SBSBF -3

RURAL BANKING

UNIT-I

Rural India: Introduction- Demographic-Demographic feature-population-Socio-EconomicDevelopment Indicators-Objectives-Characteristics of Rural society-Infrastructure.

UNIT-II

Agriculture economy: Structure and Characteristics of Indian Agriculture-Role of AIED(Agriculture in Economic development)-Industry Linkage-Rural Development Policies-Rural Issue.

UNIT-III

Financing Rural Development: Regulation of Rural Financial Services-Rural CreditInstitutions-Financing Agriculture RNFS (Financing Rural Non-Farm Sector)-SME (Small andMedium Enterprises) Finance.

UNIT-IV

Priority Sector Financing and Govt Initiatives: Introduction Evolution of Priority Sector-Categories of Priority Sector-Special Agricultural credit plans (SACP) -Poverty AlleviationProgrammes- Rural housing and Education Loans.

UNIT –V

Problems and Prospects in Rural Banking: Role of Rural Banking-Emerging Trends in RuralBanking -Transaction and Risk cost-Financing Poor as Bankable opportunities - Micro Credit andSelf-help Groups.

Books Recommended:1. Rural Banking -MAC Millan ( MAC MILLAN PUBLISHERS)2. Rural Banking And Poverty Alleviation -Bhaktapada Sinha Roy(Abhijeet Publications)3. Rural Banking Marketing -R.D.Sharma(National Publications Housing)4. Rural Development And Information Technology - G.S.Gupta(Maheveer & Sons Publishers &

Distributors)5. Rural Banking In India - S.M.Desai(Himalaya Publishing House)6. Rural Marketing - Balram Dagra &Karminder Ghuman(Tata/McGraw

Hill Education Pvt.Ltd, New Delhi)


Section

- A

10 x 1 =10


46

Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER VI – CORE –17 –

CUCO -16 / COCA – 16 / CUBF -17

MANAGEMENT ACCOUNTING

(COMMON TO B.COM, B.COM (CA) B.COM (B&F) DEGREE)UNIT – I

Management accounting – Meaning, Objectives and Scope – Relationship betweenManagement Accounting, Cost Accounting and Financial Accounting – Limitations of ManagementAccounting – Financial statements – Analysis financial statements and their importance – Tools foranalysis and interpretation.

UNIT – II

Ratio Analysis – Significance of ratios – Analysis of Profitability Solvency, Liquidity andTurnover – Preparation of financial statements using ratios – Uses and Limitations of ratios

UNIT – III

Funds Flow and Cash Flow Analysis – Meaning, Uses and Limitations –Distinction betweenFund Flow and Cash Flow – Preparation of Funds Flow and Cash Flow Statement

UNIT – IV

Marginal Costing – Meaning and Definition – Significance and Limitations – Cost–Volume –Profit analysis – Break–Even Analysis – Limitations – Managerial applications of marginal costing –Key factor, Exploring of foreign market – Sales mix decisions – Maintaining present profit – Make orBuying decisions.

UNIT – V

Budgeting and Budgetary Control – Definition, Importance, Essentials, Classification ofbudgets – Steps in budgetary control – Preparation of different budgets – Material Budget, MaterialCost Budget, Production Budget, Production Cost Budget, Cash Budget and Flexible Budget.

Books Recommended

1. Management Accounting – Reddy & Hariprasad Reddy2. Cost and Management Accounting – Jain and Narang3. Management Accounting – Sharma & Gupta4. Management Accounting – S.N.Maheswari5. Management Accounting – Jain and Narang


Section 10 x 1 =10 (Multiple Choice with 4 Options - 2 Question from each Unit)

47

- A MarksSection

- B

5 x 4 = 20

Marks


Section

- C

3 x 15 = 45

Marks


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER VI – CORE –18 –CUBF -18

INTERNATIONAL BANKING & FINANCE

UNIT – IGlobal Trends and Developments in International Banking: Introduction – History of

International Banking – Characteristics and Dimensions – Reasons for Growth of InternationalBanking- Global Trends and Development – Domestic Banking Vs International Banking-International Banking in India-Need for regulation of International Banking- Legal Issues inInternational Banking.UNIT – II

Forms of International Banking: Correspondent Banking and Inter-bank banking –Investment banking – Wholesale banking – Retail Banking – Merchant banking-Features, Merits andDemerits.UNIT – III

International Financial Institutions: International Bank for Reconstruction andDevelopment (IBRD) – International Development Association (IDA) – International FinanceCorporation (IFC) – Multilateral Investment Guarantee Agency (MIGA) – International MonitoryFund (IMF) – Asian Development bank (ADB) – Objectives, Functions and Operations.UNIT- IV

International Finance: General Principles of Lending - Assessment of Risk – Monitoring ofLending – International Credit Rating – Rating Agencies – Rating Criteria.

Sources Of International Finance: American Depository Receipts (ADRS) - GlobalDepository Receipts (GDRS) – External Commercial Borrowing (ECBS) – Management Buy Out(MBO) – Leveraged Buy Outs (LBOS).UNIT – V

International Liquidity: Introduction – Criteria for adequacy of International Liquidity -International Liquidity Problem – IMF and International Liquidity – A Review of Suggested Reforms.

Special Drawing Rights: Salient features of SDRs – Critical appraisal – Operations –Current Status of SDRs and International Liquidity.

International Gold Standard: Introduction – Advantages – Mechanism – Functions, Rulesof the Gold Standard Game – Drawbacks.

Books for Reference1. International Banking - Macmillan (Indian Institute of Banking & finance)2. International Economics - D.M.Mithani (Himalaya Publishing House)


48

Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER VI – CORE –19 – CUBF – 19

PRINCIPLES OF INSURANCEUNIT I Concept and Nature of Insurance: Characteristics – Role – Factors - Nature – Principles –Terms – Insurance and Guarantee – Wager – Classification of Insurance - Reform in the InsuranceSectors – Insurance Regulations and Development Authority [IRDA] – Privatizations andLiberalizations in Indian Insurance Market UNIT II

Life Insurance: Meaning – Identification of Life Insurance - Need – Advantages anddisadvantages

Life Insurance Policy Conditions: Age proof – Medical Examinations – Documents –Assignment – Nomination – Surrender value – Revival

Life insurance Products: Types – Terms - Endowment Policy – Whole life Policy – Mode ofPayment Premium – Number of person Insured – Methods of Payment of Amount of Policy -Annuities – National Pension Scheme

UNIT IIINon – Life Insurance and Products – Meaning – Structure of Industry Fire Insurance –

Scope of fire Insurance – Contract of fire Insurance – Kinds of Policies General insurance: Fire Insurance: Nature and uses- Kinds of Policies- Policy Conditions-

Rate Fixation Payment of claim- Motor Insurance - Personal Accident - Health and Medical InsuranceMarine Insurance: Meaning – Marine Insurance Contract – Principles – Scope – Control of

Shipping and Navigations – Double Insurance – Carriage of goods by sea – definition and Nature ofwarranties – Marine Insurance Policies

Unit IVGroup Insurance: Meaning – Features – Advantages – Disadvantages – Scheme Social Insurance: Meaning – Social Insurance in India Health Insurance: Meaning – Health Insurance in India - Rules – Advantages – Reinsurance

- Meaning – Objective – Methods – Reinsurance in India.Unit V

Insurance Documents: Insurance documents including proposal forms and other relevantforms - First premium receipt/renewal premium receipt - Policy contract- Endorsements - Renewalnotice/bonus notices - other insurance documents related to receipt. Insurance in Economic Development: Insurance and Mobilization of savings -InsuranceInstitutions as Investment Institutions and their role in capital market - contribution of insurancesector in the economic development.

49

Recommended Books1. Principles of Insurance and Risk Management - Dr.P.K. Gupta Himalaya Publishing House2. Principles & Practice of Insurance - Dr.A. Murthy – Maragham Publications


Section - A

10 x 1 =10 Marks


Section - B

5 x 4 = 20 Marks


Section - C

3 x 15 = 45 Marks


Total 75 MarksB.COM (BANKING AND FINANCE) –2016–17 ONWARDS –SEMESTER VI– ELECTIVE- II

– EUBF -2

INDIRECT TAXATION

UNIT – I

Taxation – Meaning – Objectives – Need for Taxation – Federal Finance System – Indian TaxSystem – Features – Direct Taxes – Indirect Taxes – Meaning and Scope of Indirect Taxes.

UNIT – II

Excise Duties – Meaning – Significance – Types – Central Excise and SALT Act 1944 –Important Definition – Powers and Duties of Officers – Levy – Collection Methods

UNIT – III

Value Added Tax(VAT) – Meaning – Merits and Demerits – Distinction between VAT andSales Tax – Levy of VAT – Types of VAT – Methods of Computation – Rates of VAT.

Service Taxes (ST) – Meaning – Elements of service Tax – Different taxable services –Exempted services – Service Tax valuation rules – Rate of service Tax.

UNIT – IV

Central Sales Tax Act 1956 – Important Definition – Sale or Purchase of Goods in the Courseof Inter – State Trade or Commerce – Sale or Purchase of Goods Outside a State – Sale or Purchase inthe course of Import and Export – Procedure for Levy and Collection.

UNIT – V

Custom Duties: Meaning – Objects – Import Duties – Export Duties – Pattern of CustomsDuties in India – Customs Act 1962 – Important Definitions – Power to Prohibit Importation andExportation of Goods – Levy and Exemption of Customs Duties.

Books Recommended1. Business Taxation – Dingar Pagare2. Principles of business taxation – Srinivasan & Periyasamy3. Indirect Taxation – V. Balachandran

50


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) –2016–17 ONWARDS–SEMESTER VI –ELECTIVE- III

– EUCO – 3/ EUBF -3

FINANCIAL SERVICES

COMMON TO B.COM AND B.COM (B&F) DEGREEUNIT – I

Financial Services – Concept – Meaning – Characteristics – Objectives – Functions –Components of Financial Services – Growth of financial services in India – Problems of financialservices sector.

UNIT – II

Merchant Banking – Meaning and Definitions – Functions – Merchant bankers’ code ofconduct by SEBI.

UNIT – III

Mutual Funds – Meaning and Definitions – Need – Benefits – Types of Mutual Funds –Mechanics of Mutual Funds Operations – Net Asset Value – Regulations of SEBI on Mutual funds.

UNIT – IV

Leasing – Definition – Characteristics – Types – Participants – Advantages and Limitations –Leasing process.

Hire Purchase – Definition – Rights of hirer – Leasing Vs Hire Purchase – Accounting forhire purchase – Methods of interest calculation.

UNIT – V

Credit Rating – Meaning – Benefits – Features – Credit Rating Agencies in India – CreditRating Process by ICRA and CRISIL.

Venture Capital – Meaning – Features – Methods of Venture Capital financing – Merits andDemerits.

Books Recommended

51

1. Financial Services – B. Santhanam 2. Financial Services – S. Gurusam 3. Banking and Financial System – B.Santhanam 4. Financial Markets and Services – Gorden and Natarajan 5. Financial Services – Nalini Prava Tripathy


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER VI –

SKILL BASED SUBJECT-II – SBSBF - 4

BANK MANAGEMENT

Unit – I

Meaning and Definition of Bank Management-Role of a bank manager – Nature and purposeof planning in banks – Steps in planning – Types of plans in bank - Strategic planning – Steps in theprocess of strategic planning – Kinds of strategies – Organizational planning – Profit planning –Decision making – Decision making process in banks.

Unit – II

Organization – Principle of organizational structure – Designing an organization structure -Departmentation Matrix Organization : Advantages – Disadvantages – Span of management –Delegation of Authority and Responsibility – Centralization – Decentralization - Line and StaffRelationships – Need for changes in Bank Organization.

Unit – III

Directing - Principles of Direction – Conflict management in Banks – Leadership styles-motivation – Theories– Communication – Communication model – Essential of effectivecommunication

Unit – IV

Controlling: characteristics for effective control system-Types-control techniques-Management information system in banks- Design of management information system in banks –Productivity in banks

Unit – V

52

Human resources management in banks- Recruitment – Selection: meaning and definition –Steps in scientific selection process – Training in banks – Objectives and Need - the methods oftraining bank personal – Discipline- Grievance redressal- Steps in Grievance redressal procedure

Books Recommended:

1. Principles and practice of Bank management – P.Subba Rao - Himalaya publishing house

2. Essential of management - Harold Koontz et al


Section

- A

10 x 1 =10


Section

- B

5 x 4 = 20


Section

- C

3 x 15 = 45


Total 75 Marks

53

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – …

Documents

Transcript of ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – …