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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE

SATTUR- 626 203 (An Autonomous institution affiliated to the Madurai Kamaraj University, Madurai)

(Re-Accredited with Grade ‘A’ by NAAC)

M.Com

SYLLABUS AND REGULATIONS

UNDER

CHOICE BASED CREDIT SYSTEM (CBCS)

(Those who joined in 2016-2017 and after)


OBJECTIVES:

The syllabus for P.G Commerce has been designed in such a way that the students,

when they go out will be employable in Banks and Financial Institutions or capable of

becoming entrepreneurs. The focus is also on making them eligible for higher studies

in master of Philosophy and Doctorate.

ELIGIBILITY:

A pass in B.Com /Other related U.G degree of any recognized university.

DURATION OF THE COURSE:

The duration of the course shall be two academic years comprising four semesters

with two semesters in each academic year.

COURSES OF STUDY

1. Core subjects

2. Major electives

3. Project

4. Extra Credits Paper

CREDITS

The term „credit‟ refers to the weightage given to the course, usually in relation to the

instructional hours assigned to it. The total credits required for completing Master of

Commerce is 90. The particulars of the credits for individual components and the courses are

placed on Table-1.

Extra Credits Paper:

1. This paper is optional. Students may or may not select this paper. If he/she selects

this paper and if he/she passes the paper, then 3 extra credits will be added in his/her

total credit to the degree, even otherwise, it won‟t affect the completion of degree.

2. Though this paper is common to all PG programmes, the syllabus varies according to

the subject selected by the department.

3. The title of this paper is “Model Paper for NET Examinations”

4. Examination for this paper will be held at the end of the 4th

semester examinations.

5. There is no internal examination and only external examination for this paper.

6. Maximum marks for this paper is 100.


M.COM

Table -1: Course Pattern

(with effect from the academic year 2016-17)

S.NO SEMESTER I II III IV V TOTAL

HOURS

TOTAL

CREDITS

NO OF

COURSES

1 I Core

6(5)

Core

6(4)

Core

6(5)

Core

6(5)

Elective

6(4) 30 23 5

2 II Core

6(5)

Core

6(4)

Core

6(4)

Core

6(5)

Elective

6(5) 30 23 5

3 III Core

6(5)

Core

6(4)

Core

6(4)

Core

6(4)

Elective

6(5) 30 22 5

4 IV Core

6(5)

Core

6(5)

Core

6(4)

Elective

6(4)

Project

6(4) 30 22 5

TOTAL 120 90 20

Extra Credits Papers 3

Grand Total 93


Section Types of Question No. of

Questions

No. of

Questions to

be answered

Marks for

each question Total Marks

A

Q.No.(1-10)

Multiple choice

(Two from each unit) 10 10 1 10

B

Q.No.(11-15)

Either or type

(One from each unit) 5 5 7 35

C

Q.No.(16-20)

Open choice

(One from each unit) 5 3 10 30

A candidate passes the P.G programme by scoring a minimum of 50% (internal +

external) in each paper of the course. No minimum mark for internal assessment. The

minimum mark for external assessment is 45%.

EVALUATION

The performance of the student is evaluated in terms of percentage of marks with a

provision for conversion to grade points. Evaluation for each course shall be done by a

continuous internal assessment by the concerned course teacher as well as by an end semester

examination which will be a written type examination of 3 hours duration and will be

consolidated at the end of the course. The ratio of marks to be allotted to continuous internal

assessment and to end semester examination is:

Theory

Project

Internal Marks

25

40

External Marks

75

60

(Project Evaluation 40 +Viva Voce

20)

Total Marks 100 100


The components for continuous internal assessment are:

Two tests - Each 15 Marks

Average - 15 Marks

Seminar/Group Discussion - 5 Marks

Assignment - 5 Marks

Total - 25 Marks

PASSING MINIMUM

A) Theory:

1. 50% of the aggregate (external + internal)

2. No separate pass minimum for internal

3. 34 marks out of 75 is the pass minimum for the external.

B) Project:

1. 50% of the aggregate (Project Evaluation + Viva Voce)

2. No separate pass minimum for Viva Voce

3. 27 marks out of 60 is the pass minimum for the external.


M.Com

Table – 2: Course details and scheme of examinations

(With effect from the academic year 2016 – 17)

FIRST SEMESTER

S.No Title of the Paper

Subject

Code Hrs/

Week Credit

Exam

/Hrs

Marks Total

Int Ext

1. Advanced

Accounting

P16COC11 6 5 3 25 75 100

2. Business

Environment

P16COC12 6 4 3 25 75 100

3. Financial Markets

and Services

P16COC13 6 5 3 25 75 100

4. Advanced Business

Statistics

P16COC14 6 5 3 25 75 100

5.

Elective

a. Managerial

Economics

b. Management

Concepts

P16COE11

P16COE12

6 4 3 25 75 100


SECOND SEMESTER

S.N

o

Title of the

Paper

Subject

Code

Hrs per

Week Credit

Exam

Hrs

Marks Total

Int Ext

1. Operations

Research

P16COC21 6 5 3 25 75 100

2. Cost Accounting P16COC22 6 4 3 25 75 100

3. Company Law P16COC23 6 5 3 25 75 100

4.

Research

Methods in

Commerce

P16COC24

6 5 3 25 75 100

5.

Major Elective

a. Computer and

Office

Automation

b. Modern

Banking

P16COE21

P16COE22

6 4 3 25 75 100


THIRD SEMESTER

S.No Title of the Paper

Subject

Code Hrs per

Week Credit

Exam

Hrs

Marks

Total Int Ext

1. Advanced Corporate

Accounting

P16COC31 6 5 3 25 75 100

2. Direct Taxes P16COC32 6 4 3 25 75 100

3. Security Analysis and

Portfolio Management

P16COC33 6 5 3 25 75 100

4. International Marketing P16COC34 6 4 3 25 75 100

5.

Major Elective

a. Retail Marketing

Management

b. Human Resource

Management

P16COE31

P16COE32

6 4 3 25 75 100


FOURSE SEMESTER

S.

No Title of the Paper

Subject

Code

Hrs

per

Week

Credit Exam

Hrs

Marks

Total Int Ext

1. Accounting for

Management Decisions

P16COC41 6 5 3 25 75 100

2. Indirect Taxes P16COC42 6 4 3 25 75 100

3. Financial Management P16COC43 6 5 3 25 75 100

4.

Major Elective (Any one)

a.Computerized

Accounting

Packages - Tally 9.0

Lab

b. Entrepreneurship

Development

P16COE41

P16COE42

6 4 3 40 60 100

5. Project

P16COPT41

6 4 3 40 60 100

Extra Credit Paper

Model Paper for NET/ SET

Examination

P16COX41 3 3 100


SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)

SATTUR - 626 203.

Department of Commerce (For those who are joining in 2016-2017and after)

SYLLABUS

Programme : M.Com Subject Code : P16COC11

Semester : I No. of Hours allotted : 6/Week

Subject : Core paper I No. of Credits : 5

Title of the Paper: ADVANCED ACCOUNTING

Objectives:

To educate the learners about accounting concepts, standards and principles

To make the learners conversant with accounting for non-trading concerns and

insurance claims

To enlighten the learners on branch and departmental accounts

Unit I

Accounting–financial information system–Accounting Concepts and Conventions-

Accounting Standards– Indian and International-Critical review of accounting principles and

concepts.

Unit II

Accounting problems related to Non-trading concerns–Insurance claims–Loss of

stock policy–Consequential loss Policy.

Unit III

Branch Accounts–Meaning–Accounting in respect of dependent branches-Debtors

system, stock and debtors system, final accounts system (Excluding foreign branches)

Departmental Accounting–Meaning–Interdepartmental transfers–Stock reserve.

Unit IV

Insolvency accounting–Meaning–Statement of affairs–Deficiency account–

Distinction between insolvency of an individual and a partnership firm.


Unit V:

Accounting problems related to Admission, Retirement and death of a partner-

Dissolution and Piecemeal distribution

Text Book:

Title of the Book : ADVANCED ACCOUNTANCY

Names of the Author : JAIN S.P., NARANG K.L

Publisher : KALYANI PUBLISHERS, DELHI

Edition/Year : SECOND REVISED EDITION 2011

Reference Books:

Reference Book-1:

Title of the Book : ADVANCED ACCOUNTING

Names of the Author : ARULANANDAM & RAMAN

Publisher : HIMALAYA PUBLISHING

Edition/Year :

Reference Book-2:


Names of the Author : R.L.GUPTA

Publisher : S.CHAND-PUBLICATIONS, DELHI

Edition/Year :

Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory

Prepared by:

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core paper II No. of Credits : 4

Title of the Paper: BUSINESS ENVIRONMENT

Objectives:

To make the learners to understand the nature and scope of Business Environment

To give an exposure on Consumer Protection Act

To give an idea on the SEBI functions and the guidelines relating to new issues

Unit I

Business Environment - Meaning - Importance – Factors affecting business –

Economic, political, legal, social, competitive, ecological and technological factors - WTO

and GATT

Unit II

Social Responsibility of Business – Dimensions of Social Responsibilities –

Arguments for and against social responsibility of business – Social Audit.

Privatization – Privatization of public sector undertakings – Forms of

privatization – Arguments for and against privatization.

Globalisation: Meaning and dimensions – Features – Strategy – Stages – Essential

Conditions.

Unit III

Consumer Protection Act, 1986 – Consumer rights – Consumer protection

councils – Three-tier structure of grievances redressal machinery – Their composition –

Jurisdiction – Procedure for admission of complaint

Unit IV

Industrial Sickness – Definition – Causes of Sickness – Preventive and Curative

Measures – Sick Industrial Companies Act.


Unit V

Foreign Direct Investment (FDI) - Foreign Private Investment – Forms – Merits and

Demerits – Government Policy on Foreign Capital – Multinational Corporations in India

Text Book:

Title of the Book : BUSINESS ENVIRONMENT

Names of the Author : FRANCIS CHERUNILAM

Publisher : HIMALAYA PUBLISHING HOUSE.

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : BUSINESS POLICY STRATEGIC MANAGEMENT

Names of the Author : W.F. GLUCK

Publisher : TATA MC GRAW HILL

Edition/Year :

Reference Book-2:

Title of the Book : BUSINESS ENVIRONMENT

Names of the Author : K. CHIDAMBARAM AND V.ALAGAPPAN

Publisher : S VIKAS PUBLISHERS

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core Paper III No. of Credits : 5

Title of the Paper: FINANCIAL MARKETS AND SERVICES

Objectives:

To enable the learners to become familiar with the Indian financial system and

structure

To educate the learners on the functioning of financial markets and develop awareness

of recent financial services

Unit I

Financial system – Meaning, Structure, Components and Services – Its Importance in

the development of economy

Unit II

Financial markets – Money market – Call money market – Treasury bills market –

Discount market – Government securities market – Market for commercial paper and

certificate of deposits – Global depository receipts

Unit III

Mutual Funds – Meaning, Scope of Mutual Fund – Origin of Mutual Fund – Types of

Mutual Funds – Importance of Mutual Funds – Organization of the Fund – Net Asset Value –

Performance Evaluation of Mutual funds – Mutual Funds in India – Features of Mutual Funds

Industry.

Unit IV

Factoring and Forfaiting – Meaning and importance – Factoring Vs Discounting –

Factoring in India – Factoring Vs Forfaiting – Advantages and limitations – Forfaiting in

India


Unit V

Venture Capital – Meaning – Features – Activities of Venture Capital Funds – Scope

of Venture Capital – Importance – Venture Capital Guidelines – Method of Venture

Financing – Indian Scenario – Suggestions for the Growth of Venture Capital.

Text Book:

Title of the Book : FINANCIAL MARKETS AND SERVICES

Names of the Author : GORDEN E. & NATARAJAN K

Publisher : HIMALAYA PUBLISHING HOUSE

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : FINANCIAL INSITITUTION AND MARKETING

Names of the Author : BHOLEY L.M.

Publisher : TATA MC GRAW HILL, NEW DELHI

Edition/Year :

Reference Book-2:

Title of the Book : MANAGEMENT OF BANKING AND FINANCIAL SERVICES

Names of the Author : PAUL

Publisher : PEARSON EDUCATION,DELHI

Edition/Year :

Reference Book-3:

Title of the Book : FINANCIAL MARKETS AND INSTITUTUIONS

Names of the Author : MISHKIN

Publisher : PEARSON EDUCATION, DELHI

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core Paper IV No. of Credits : 5

Title of the Paper: ADVANCED BUSINESS STATISTICS

Objectives:

To make the learners to understand the advanced statistical concepts and techniques.

To impart knowledge about the various statistical tools.

To develop the skill in application of statistical tools in the field of business and

economics.

Unit I

Correlation analysis: Utility of Correlation Analysis – Partial Correlation – Partial

Correlation Coefficient – Zero order and First order Coefficients - Multiple Correlation –

Coefficient of Multiple Correlation. Regression Analysis-Uses and Significance of

Regression Analysis – Difference Between Correlation and Regression Analysis - Regression

lines - Regression equations (Excluding Multiple regression)

Unit II

Time Series Analysis: Utility of Time Series Analysis – Components of Time Series

- Methods of Measuring trend analysis.

Unit III

Test of Hypothesis: Null and Alternative hypothesis – Procedure for testing

hypothesis - Two types of errors in testing of hypothesis – Two tailed and one tailed test of

hypothesis (Excluding test of significance of Attributes) - test of significance for large

samples – test of significance for small samples – „t” test.

Unit IV

F - test Analysis of variance: F test - Application of F test – Analysis of Variance –

Assumptions in Analysis of Variance – Technique of Analysis of Variance – One Way

Classification and Two Way Classification (ANOVA).


Unit V

Sign test – Mann - Whitney – Wilcoxon signed rank test - Kruskal Wallis test -

Fredman‟s test - Chi –square test as a test of independence – x² test as a test of goodness of

fitness - x2

test as a test of homogeneity .

Text Book:

Title of the Book : STATISTICAL METHODS

Names of the Author : GUPTA S.P

Publisher : SULTAN CHAND PUBLISHERS, NEW DELHI

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : BUSINESS STATISTICS

Names of the Author : KAZMIER

Publisher : SCHMAN SERIES – MC GRAW HILL

Edition/Year :

Reference Book-2:

Title of the Book : ADVANCED STATISTICAL METHODS

Names of the Author : SANCHETTI AND KAPOOR

Publisher : SULTAN CHAND PUBLISHERS, NEW DELHI

Edition/Year :

Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory Prepared by:

Signature :



SATTUR - 626 203.


SYLLABUS

Programme : M.Com Subject Code : P16COE11


Subject : Paper V Elective I (a) No. of Credits : 4

Title of the Paper: MANAGERIAL ECONOMICS

Objectives:

To make the students to understand the concepts of economics and principles to be

applied in business.

To enrich the students in the field of business and management.

To enable the students to familiar with business cycle and inflation.

Unit I

Managerial Economics – Meaning, Nature and Scope – Economic Theory and

Managerial Economics – Managerial Economics and Business Decision Making – Role

of Managerial Economist.

Unit II

Demand Analysis - Demand Determinants - Demand Distinctions - Elasticity of

Demand -Types, Methods of Measurement – Applications - Demand Forecasting for

Industrial Goods - Consumer Goods - Factor Influencing Elasticity of Demand.

Unit III

Cost Analysis - Cost Concepts - Cost and Output Relationship - Cost Control under

Short Run and Long Run-Cost Functions.

Unit IV

Pricing and Output Decisions in Different Market Situations Perfect

Competition – Monopoly, Monopolistic Competition and Oligopoly – Pricing Methods.

Unit V

Business Cycle – Characteristics – Phases – Causes - Effects and Their Control.

Inflation – Causes – Inflationary Gap – Effects and Control of Inflation.


Text Book:

Title of the Book : MANAGERIAL ECONOMICS

Names of the Author : R.L.VARSHNEY AND R.L.MAHESWARI

Publisher : SULTAN CHAND AND SONS, NEW DELHI

Edition/Year :

Reference Books:

Reference Book-1:


Names of the Author : D.M.MITHANI AND S.SHANTHI


Edition/Year :

Reference Book-2:


Names of the Author : G.S.GUPTA

Publisher : TATA MC GRAW HILL PUBLISHING LTD

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Paper V Elective I(b) No. of Credits : 4

Title of the Paper: MANAGEMENT CONCEPTS

Objectives:

To make the learners to understand the Management concepts.

To introduce trends in Management to the learners

To acquire knowledge of Management Functions

Unit I

Nature and Process of Management – Importance – Management as Science, Art and

Profession – Management Thought – System Approach to Management

Unit II

Planning: Principles of Planning, Types of planning, Steps in planning, Importance –

Advantages and limitations of planning. Strategic planning process: Major kinds of strategies,

Implementation of strategies, SWOT Analysis. Decision Making: Characteristics – Process of

Decision Making and types of Decision – making.

Unit III

Organizing Nature – Importance – Functions – Organization Structure and Design –

Span of Management: Factors affecting the span of management – Delegation and

Decentralization. Line and Staff Organization: Effective organization and Organizational

Culture

Unit IV

Staffing – Elements – Functions – Advantages – Recruitment – Sources of

Recruitments, Selection Importance – Selection process – Test – Kinds of test – Interview –

Kinds of interview, Promotion – Qualities of good promotion policy


Unit V

Directing – Importance of Directing, Leadership: Managing the human factor;

Motivation techniques, Leadership styles, Communication process. Controlling: Process of

control, Prerequisites of controlling systems and methods of control

Text Book:

Title of the Book : PRINCIPLES AND PRACTICE OF MANAGEMENT

Names of the Author : L.M. PRASAD

Publisher : SULTAN CHAND & SONS, DELHI

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : PRINCIPLES OF MANAGEMENT

Names of the Author : STONIES & WANKEL

Publisher : HIMALAYA PUBLISHING HOUSE, NEW DELHI

Edition/Year :

Reference Book-2:

Title of the Book : PRINCIPLES OF MANAGEMENT

Names of the Author : RAMASAMY T

Publisher : HIMALAYA PUBLISHING HOUSE, NEW DELHI

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS

Programme : M.Com (Commerce) Subject Code : P16COC21

Semester : II No. of Hours allotted : 6/Week

Subject : Core paper VI No. of Credits : 5

Title of the Paper: OPERATIONS RESEARCH

Objectives:

To impart knowledge about the decision making in linear programming,

Transportation and Assignment problems.

To make the learners familiar with game theory and queuing theory.

To enable the learners to solve PERT/CPM problems

Unit I

Operations Research: meaning- Scope- Characteristics- Models-Linear programming

(LPP) - Mathematical formulation, Graphical methods, simplex method (Excluding non

standard optimal solutions) - limitations of LPP techniques.

Unit II

Transportation problem- methods for finding initial basic feasible solution-

Transportation algorithm- test for optimal solution- degeneracy- unbalanced Transportation

Problem- maximization.

Assignment problems – Assignment algorithm - Difference between Transportation

problem and Assignment problem – Unbalanced Assignment models - Maximization case-

Restrictions in assignment.

Unit III

Theory of games: Characteristics- two persons zero sum game- pure strategies –

Saddle point – Value of game – Mixed Strategies – Rules for Dominance – Limitations.

Unit IV

Queuing theory: Meaning - Elements of the queuing system – Single channel model

only.


Unit V:

Network analysis: PERT/CPM – Objectives, Advantages and Limitations –

Similarities and Dissimilarities (Excluding crash cost method)

Text Book:

Title of the Book : OPERATIONS RESEARCH (QUANTITATIVE

TECHNIQUES FOR MANAGEMENT)

Names of the Author : V.K.KAPOOR

Publisher : SULTAN CHAND & SONS

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : RESOURCE MANAGEMENT TECHNIQUES

(OPERATION RESEARCH)

Names of the Author : PROF.V.SUNDARESAN, K.S.GANABATHY

SUBRAMANIAN AND K.GANESAN

Publisher : A.R PUBLICATIONS, ARAPAKKAM, TAMIL NADU

Edition/Year :

Reference Book-2:

Title of the Book : QUANTITATIVE TECHNIQUES

Names of the Author : KOTHARI C.R.,

Publisher : VIKAS PUBLISHING HOUSE PVT LTD., NEW DELHI

Edition/Year :


Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core paper VII No. of Credits : 4

Title of the Paper: COST ACCOUNTING

Objectives:

To enable the students to understand the concepts of costing

To acquire the knowledge about elements of cost

To make the students aware of various methods of costing

Unit I

Cost Accounting – Meaning – Objectives – Importance – Advantages – Cost

Accounting Vs Financial Accounting – Cost Accounting Vs Management Accounting –

Classification and elements of cost – Preparation of Cost Sheet

Unit II

Material – Purchase of materials – Purchase procedure – Store Keeping – Different

levels of Stock - Material issue procedure – Pricing of materials - Labour – Control of Labour

cost – Methods of remunerating labour – Incentive wage plans – Chargeable expenses

Unit III

Overhead – Meaning – Classification – Allocation – Apportionment – Absorption

Unit IV

Methods of costing – Job costing – Contract costing – Process costing – Normal and

Abnormal loss - Equivalent production

Unit V

Reconciliation of Cost and Financial Accounting – Reasons – Procedures for

reconciliation


Text Book:

Title of the Book : COST ACCOUNTING

Names of the Author : T.S.REDDY, Y.HARI PRASAD REDDY

Publisher : MARGHAM PUBLICATIONS, CHENNAI.

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : PRACTICAL COSTING

Names of the Author : B.S.KHANNA, I.M.PANDEY

Publisher : S.CHAND CO LTD, NEW DELHI

Edition/Year :

Reference Book-2:

Title of the Book : COST ACCOUNTING

Names of the Author : R.S.N.PILLAI, V.BAGAVATHI

Publisher : S.CHAND& COMPANY LTD., NEW DELHI

Edition/Year :

Note: Questions should be asked in the ratio of 70 per cent for problems and 30 per cent for

theory.

Prepared by :

Signature :



(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)

SATTUR - 626 203.


SYLLABUS



Subject : Core Paper VIII No. of Credits : 5

Title of the Paper: COMPANY LAW

Objectives:

To familiarize the students with the nature of legal regulatory environment of

Corporate Enterprises in India.

Unit I

Company – Meaning – Definition – Features – Kinds – Lifting the Corporate Veil –

Private Company – Privileges - Company Formation – Incorporation – Commencement of

Business .

Unit II

Memorandum of Association – Clauses – Alteration of Memorandum – Articles of

Association – Contents – Alteration – Difference between Memorandum of Association and

Articles of Association - Prospectus - Contents – Statement in Lieu of Prospectus -

Liabilities for Mis-Statement in the Prospectus.

Unit III

Company Administration – Directors – Appointment – Qualification – Powers, Duties

and Liabilities – Managing Director – Appointment – Difference between Managing Director

and Manager, Whole Time Director - Secretary – Appointment – Qualification – Rights and

Duties – Auditor – Appointment – Powers, Rights and Duties – Liabilities.

Unit IV

Company Meetings – Types of Meetings – Agenda – Quorum – Proxies – Motion –

Amendments - Resolutions – Minutes (Excluding Secretary Duty).


Unit V

Winding up of Companies – Modes of Winding Up: Winding Up by the Court –

Grounds for Compulsory Winding Up – Petition – Official Liquidator – Duties, Powers and

Liabilities – Voluntary Winding Up – Creditors – Members – Liquidators – Provisions –

Winding Up Subject to supervision of Court – Winding Up of Unregistered Companies –

Consequences of Winding Up.

Text Book:

Title of the Book : COMPANY LAW AND SECRETARIAL PRACTICE

Names of the Author : APPANNAIAH, REDDY AND PRABHUDEV


Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : ELEMENTS OF COMPANY LAW

Names of the Author : N.D. KAPOOR

Publisher : SULTAN CHAND & SONS

Edition/Year :

Reference Book-2:

Title of the Book : COMPANY LAW

Names of the Author : Dr. M.R.SREENIVASAN

Publisher : MARGHAM PUBLICATIONS, CHENNAI-17.

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core Paper IX No. of Credits : 5

Title of the Paper: RESEARCH METHODS IN COMMERCE

Objectives:

To enable the learners to know about the research methods

To make the learners to be familiar with data collection process

To prepare the learners for the effective presentation of the project report

Unit I

Introduction and Planning of Research: Classifications – Importance – Steps –

Selection and Formulation of a Research problem – Research Design

Unit II

Data collection: Primary and Secondary Sources – Tools – Schedule – Questionnaire

– Pilot study – Pre-testing – Sampling – Methods – Sample size – Sampling design –

Sampling and Non sampling errors

Unit III

Hypothesis: Meaning – Types – Sources – Characteristics of a good hypothesis –

Procedure for hypothesis testing (Theory Only)

Unit IV

Scaling techniques: Types – Rating – Likert Five Point Scale – Ranking – Weighted

Ranking Scales

Unit V

Analysis and Interpretation of data: Editing - Classification and Coding – Tabulation

– Report – Types of Report – Contents of Report – Drafting of Report – Bibliography:

Methods of MLA Model - APA Model – DOI No.of Articles.


Text Book:

Title of the Book :RESEARCH METHODOLOGY

Names of the Author :THANULINGAM.N

Publisher :HIMALAYA PUBLISHING HOUSE

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book :METHODOLOGY OF RESEARCH IN SOCIAL SCIENCES

Names of the Author :KRISHNASWAMI

Publisher :O.R., & HIMALAYA PUBLISHING HOUSE, NEW DELHI

Edition/Year :

Reference Book-2:

Title of the Book :METHODS AND TECHNIQUES

Names of the Author :KOTHARI C.R. RESEARCH METHODOLOGY

Publisher :NEW AGE INTERNATIONAL PUBLISHERS, NEW DELHI

Edition/Year :

Prepared by :

Signature :




SATTUR - 626 203.


SYLLABUS

Programme : M.Com (Commerce) Subject Code : P16COE21


Subject : Paper X Elective II (a) No. of Credits : 4

Title of the Paper: COMPUTER AND OFFICE AUTOMATION

Objectives:

To impart knowledge about the characteristics and Architecture of Computer.

To enable the students to create document using MS – Word.

To educate the Learners about the Creation of worksheet using MS-Excel and

Designing a Power Point Presentation.

Unit I

Introduction to computer – Characteristics of a computer – History of computer –

Generations of computers – Classifications of computers – Computer Architecture and

Organisation.

Unit II

Introduction to word – Word processing – Starting word – Editing a document –

Move and copy text – Formatting text and paragraph – Finding and Replacing text and

checking spelling - Enhancing a Document – Creating table – Using word Art – Inserting

Graphics – Mail merge.

Unit III

Excel: Starting Excel – Editing cells –Using Commands and Functions – Statistical

Functions - Moving and Copying - Inserting and Deleting Rows and Columns – Printing the

Workbook – Creating charts – Naming Ranges.

Unit IV

Overview of PowerPoint – Creating a Presentation– PowerPoint Views – Running a

Slideshow – Printing a Presentation.

Unit V

Ms-Access – Creation of Database – Tables – Queries – Forms - Reports


Text Books:

Text Book:1

Title of the Book : PC SOFTWARE FOR WINDOWS

Names of the Author : R.K. TAXALI

Publisher : TATA MC GRAW HILL PUBLISHING COMPANY

LIMITED

Edition/Year :

Text Book:2

Title of the Book : MS – OFFICE

Names of the Author : C. NELLAI KANNAN

Publisher : NELS PUBLICATIONS

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : LEARNING COMPUTER FUNDAMENTALS, MS

OFFICE AND INTERNET & WEB TECHNOLOGY

Names of the Author : DINESH MAIDASANI,

Publisher : DINESH MAIDASANI, FIRE WALL MEDIA

Edition/Year :

Reference Book-2:

Title of the Book : MS OFFICE

Names of the Author : VIJAYALAKSHMI SUNDARAM

Publisher : SREE MEENAKSHI PUBLICATION, KARAIKUDI

Edition/Year :

Note: Two hours per week should be allotted for Demo Lab

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Paper X Elective II(b) No. of Credits : 4

Title of the Paper: MODERN BANKING

Objectives:

To make the learners acquire knowledge about Banking System in India

To make the learners understand the E-banking technologies of banking sector

Unit I

The Banking System in India - Indigenous Bankers – Commercial Banks – Regional

Rural Banks – Foreign Banks – Development Banks - IDBI, IFCI, ICICI and NABARD)

Unit II

Commercial Banks and Economic Development - Economic Development – Role of

Banks, Economic Growth and Indian Banks – Innovative Schemes – The lead bank scheme –

Priority Sector – Micro Finance

Unit III

RBI - Constitution – Functions – Methods of Credit Control – Quantitative Measures

– Bank rate policy – Open market operations – Variable reserve ratio – Qualitative measures

– Rationing of credit – Direct action – Margin requirements – Regulations of consumer credit

– Moral suasion – Publicity

Unit IV

E–Banking - Meaning, Traditional Banking Vs E-banking, Facets of E-Banking –

E-Banking transactions – Electronic Delivery channels – Truncated Cheques and electronic

Cheque – Advantages of E-Banking, Constraints in E-Banking – Security Measures

Unit V

Innovative Services in Banking - Electronic payment system – Debit Card – Credit

Card – ATM, Electronic Funds Transfer – Mobile Banking – Core Banking - Smart Card –

Electronic Cash


Text Book:

Title of the Book : BANKING THEORY, LAW & PRACTICE

Names of the Author : GARDON & NATARAJAN

Publisher : HIMALAYA PUBLICATIONS

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : BANKING THEORY, LAW & PRACTICE

Names of the Author : P.N.VARSHNEY

Publisher :

Edition/Year :

Reference Book-2:

Title of the Book : BANKING THEORY & PRACTICE

Names of the Author : P.K. SRIVASTAVA

Publisher :

Edition/Year :

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS


Semester : III No. of Hours allotted : 6/Week

Subject : Core Paper XI No. of Credits : 5

Title of the Paper: ADVANCED CORPORATE ACCOUNTING

Objectives:

To enable the learners to know about the mobilization of corporate capital and its

procedures.

To make the learners to understand about the Amalgamation, Absorption and

Reconstruction of companies.

To enrich the learners on banking companies and Insurance Companies accounts.

Unit I

Mobilization of Corporate Capital through Issue of Equity Shares, Preference Shares

and Debentures.

Unit II

Underwriting of shares and Debentures, Marked and Unmarked Applications, Firm

underwriting, Acquisition of Business

Unit III

Profit or loss prior to Incorporation, Final Accounts of Companies, Valuation of

goodwill and valuation of shares.

Unit IV

Amalgamation, Absorption and Reconstruction of Companies. (Internal and

External), Holding Companies.

Unit V:

Banking and Insurance Companies - Regulation on Banking Companies - Final

Accounts of LIC - General Insurance Accounts - Revenue Account and Profit & Loss

Account – Balance Sheet.


Text Book:

Title of the Book : CORPORATE ACCOUNTING

Names of the Author : JAIN S.P., NARANG K.L

Publisher : KALYANI PUBLISHERS, DELHI

Edition/Year : SIXTH REVISED EDITION 2007, REPRINT 2012

Reference Books:

Reference Book-1:


Names of the Author : ARULANANDAM & RAMAN

Publisher : HIMALAYA PUBLISHING

Edition/Year :

Reference Book-2:


Names of the Author : SHUKLA & GREWAL

Publisher : S.CHAND PUBLICATIONS, DELHI

Edition/Year :

Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent

for Theory.

Prepared by :

Signature :




SATTUR - 626 203.


SYLLABUS



Subject : Core Paper XII No. of Credits : 4

Title of the Paper: DIRECT TAXES

Objectives:

To know the Income Tax provisions of all heads of income and calculation of tax.

To know the importance of Exempted incomes.

To understand the Wealth Tax provisions.

Unit I

Direct Tax – Meaning – Important Definition and Concepts – Assessee – Person –

Income -Assessment year - Previous year - Total income - Residential status - Exempted

income.

Unit II

Income from Salary – Meaning & Definition – Allowances – Types - Perquisites -

Valuation of perquisites - Computation of Salary.

Income from House Property - Determining Annual Value of House Property -

Computation of Income from House Property [let-out and self- occupied]

Unit III

Income from Business/Profession - Allowable and Disallowable items - Computation

of Business income and Professional income. Income from Capital Gains - Capital Assets –

Types - Computation of Capital Gain. Income from Other Sources - Computation of Income

from Other Sources.

Unit IV

Set-off and Carry Forward of Losses - Meaning – Steps - Deductions from Gross

Total Income - Assessment of individual, HUF, Firm and Company.


Unit V

Wealth Tax Act, 1957 - Meaning – Assessee – Assets - Net wealth - Valuation date -

Asset subject to charge of Wealth Tax - Deemed Assets - Exemption of assets from Wealth

Tax- Valuation of Assets for Wealth Tax.

Text Book:

Title of the Book : DIRECT TAX PLANNING WITH WEALTH TAX

Names of the Author : DR. H.C. MEHROTRA.AND DR.S.P.GOYAL

Publisher : SAHITYA BHAWAN PUBLICATIONS, AGRA

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : INCOME TAX THEORY LAW & PRACTICE

Names of the Author : T.S.REDDY, AND HARI PRASAD REDDY

Publisher : MARGHAM PUBLICATIONS, CHENNAI

Edition/Year :

Reference Book-2:

Title of the Book : INCOME TAX AND LAW PRACTICE

Names of the Author : HARIHARAN.N

Publisher : TATA MC GRAW-HILL,NEW DELHI.

Edition/Year :


for theory.

Prepared by:

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core Paper XIII No. of Credits : 5

Title of the Paper: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Objectives:

To expose the students to various securities for their investments in financial markets.

To make the students aware of the various risks and returns and their rights associated

with such investments.

Unit I

Organization - Structure of the security market in India - Primary market - Secondary

market - Derivatives market - Securities and Exchange Board of India (SEBI) - Investors

Protection in the Primary and Secondary Market.

Unit II

Fundamental Analysis - Economic analysis, Industry analysis and Company analysis,

Technical analysis - Market indicators, forecasting individual stock performance - Valuation

models of equity and bonds.

Unit III

Efficient Market Theory - Random walk, Efficient market hypothesis, Strong,

semistrong and weak forms - Capital market theory

Unit IV

Portfolio Management - Portfolio risk and return - Portfolio Construction models -

Markowitz model - Sharpe Index Model - Capital Asset Pricing Theory and Arbitrage Pricing

Theory.


Unit V

Portfolio Evaluation - Need - Process of evaluation - Portfolio Revision - The

Formula Plans Rupee cost averaging - Constant rupee value - Constant ratio and variable

ratio plans.

Text Book:

Title of the Book : INVESTMENT MANAGEMENT

Names of the Author : DR.L.NATARAJAN,

Publisher : MARGHAM PUBLICATIONS, CHENNAI

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : SECURITY ANALYSIS AND PORTFOLIO

MANAGEMENT

Names of the Author : PUNITHAVATHY PANDIAN

Publisher : VIKAS PUBLISHERS

Edition/Year :

Reference Book-2:

Title of the Book : SECURITY ANALYSIS AND PORTFOLIO

MANAGEMENT

Names of the Author : V.K.BHALLA

Publisher : S.CHAND AND CO, LTD.

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS

Programme : M.Com (Commerce) Subject Code : P16COC34


Subject : Core Paper VIII No. of Credits : 5

Title of the Paper: INTERNATIONAL MARKETING

Objectives:

To make the learners to understand the nature and scope of International Marketing.

To give an exposure on Online Marketing.

To enable the learners to become familiar with Global Marketing.

Unit I

International Marketing - Meaning, Definition - Difference between Domestic and

International Marketing - Features of International Marketing - Barriers in International

Marketing -Future of Global Marketing - International Marketing Environment.

Unit II

Export Procedures and Documents – Preliminaries – Documents Related to

Payment – Documents Related to Inspection – Documents Related to Excisable Goods

– Documents Related to Foreign Exchange Regulation.

Unit III

International Marketing Decisions - Product Strategies and Product Planning -

Branding and Packaging Decision.

Unit IV

Pricing Strategies in International Marketing - Pricing Objectives - Factors Affecting

Pricing - Methods of Pricing - Steps in Pricing.

Unit V

International Marketing Information - Sources of Foreign Marketing Intelligence -

Methods of Identifying Foreign Market.


Text Book:

Title of the Book : INTERNATIONAL TRADE AND EXPORT MANAGEMENT

Names of the Author : FRANCIS CHERNILUM


Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : INTERNATIONAL MARKETING MANAGEMENT

Names of the Author : VARMA AND AGARWAL

Publisher : NEW AGE INTERNATIONAL PUBLICATIONS,

NEW DELHI

Edition/Year :

Reference Book-2:

Title of the Book : INTERNATIONAL MARKETING

Names of the Author : VARSHNEY AND BHATLACHARYA

Publisher : NEW AGE INTERNATIONAL PUBLICATIONS,

NEW DELHI.

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS

Programme : M.Com (Commerce) Subject Code : P16COE31


Subject : Paper XV Elective III(a) No. of Credits : 4

Title of the Paper: RETAIL MARKETING MANAGEMENT

Objectives:

To enable the students to become familiar with Retail Marketing Management

To educate the students on the functioning of Retail Marketing Management

To impart knowledge about trends prevailing in Retail Marketing Management

Unit I

Introduction to Retailing: Meaning-Definition-Characteristics-Evolution-Functions-

Principles-Retailing in India-Global retailing trends-Reasons for retail growth

Unit II

Retailing Formats: Store based retail-retail sales by ownership-On the basis of

merchandise offered. Non-store based retail: Traditional retailing-Non Traditional retailing.

Consumer Behaviour: Meaning-factors-Consumer buying process

Unit III

Retailing Strategy: Store location: importance-Target market and store location-

Selection of Locality-Site analysis-Trading area analysis-Recent trends in store location.

Retail marketing segmentation: Concept-significance-Identification of target market-

Understanding target market.

Unit IV

Merchandise Buying Systems: Introduction-Buying system for Staple Merchandise-

Buying system for Fashion Merchandise-Merchandise Budget Plan-Open to-Buy system-

Allocation of Merchandise to Stores-Analyzing Merchandise Performance.


Unit V

Future of Retailing: Internet Retailing-Opportunities in organized retail market in

India-Emerging Retail Destinations-Government policy for retailing in India-Policy and

regulatory Environment.

Text Book:

Title of the Book : RETAIL MANAGEMENT A GLOBAL PERSPECTIVE

TEXT AND CASES

Names of the Author : DR.HARJIT SINGH

Publisher :

Edition/Year :

Reference Books:

Reference Book-1:

Title of the Book : RETAIL MANAGEMENT

Names of the Author : ARIF SHEIKH, KANEEZ FATHIMA


Edition/Year :

Reference Book-2:

Title of the Book : RETAIL MANAGEMENT

Names of the Author : MICHAEL LEVY, BARTON AWELTZ AJAY PANDIT


Edition/Year :

Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for Theory Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Paper XV Elective III(b) No. of Credits : 4

Title of the Paper: HUMAN RESOURCE MANAGEMENT

Objectives:

To enable the students to become familiar with the Human Resource Management.

To educate the students on the functioning of the Management in an Oragnisation

To impart knowledge about trends prevailing in Human Resource Management

Unit I

Human Resource Management – Objectives – Scope – Functions – difference

between Personnel Management and Human resource Management – evolution and

development–Personnel policies and principles – Environment of HRM – Strategic HRM.

Unit II

HRM planning – Objectives – Need and Importance – Human Resource Planning

process – Job Analysis – Concepts – Techniques – Recruitment process – Selection –

Induction – Socialization.

Unit III

Career Planning and Development – Process - Career Management – Employee

Training – Need and Importance – Steps in Training - Executive Development – Methods –

Evaluation – Organization Development – Promotion – transfer – Demotion – Separation.


Unit IV

Job Evaluation - Objectives – Procedures – Methods – Performance Appraisal – Wage

and Salary Administration – Motivation – Workers participation in Management - Employee

Displine – Employee Grievance – Employee Welfare.

Unit V

Industrial Relations – Concepts – Scope, Objectives and Importance – Industrial

relations in India - Industrial Disputes - Causes – Prevention - Trade Unions –Collective

Bargaining – Personnel Research and Audit – Human Resource Accounting – Human

Resource Information System.

Text Book:

Title of the Book : HUMAN RESOURCE MANAGEMENT

Names of the Author : S .S. KHANKA

Publisher : S.CHAND AND COMPANY LTD, NEW DELHI

Edition/Year : 2008

Reference Books:

Reference Book-1:

Title of the Book : HUMAN RESOURCE MANAGEMENT

Names of the Author : L.M.PRASAD

Publisher : SULTAN CHAND AND SONS NEW DELHI

Edition/Year : 3RD

/ 2010

Reference Book-2:

Title of the Book : HUMAN RESOURCE DEVELOPMENT

Names of the Author : DR.K.SUNDAR AND DR.J.SRINIVASAN

Publisher : MARAGHAM PUBLICATIONS

Edition/Year : 2011

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS


Semester : IV No. of Hours allotted : 6/Week

Subject : Core Paper XVI No. of Credits : 5

Title of the Paper: ACCOUNTING FOR MANAGEMENT DECISIONS

Objectives:

To enable the learners to acquire knowledge about the management accounting.

To enable the learners to understand various cost concept and its applications.

To enable the learners to know about the budgeting and cost control techniques.

Unit I

Management Accounting – Definition, Nature and Scope – Functions – Role of

Management Accounting – Tools of financial analysis – Comparative Statement, Common

size statement, Trend analysis and Ratio analysis.

Unit II

Cash Flow Statement – Cash from Operation (As Per AS3) - Meaning – Advantages –

Limitations – Difference between Funds Flow Statement and Cash Flow Statements –

Computation of Cash from Operations –Cash Flow Statements – Cash Flow Statement Vs

Cash Budget.

Unit III

Cost concept – Absorption Vs Marginal costing – Cost center – Profit center –

Marginal costing– Break Even and CVP Analysis– Application of marginal cost for business

decision making.

Unit IV

Budget and Budgetary Control – Meaning – Characteristics of good Budgeting -

Budgetary Control – Classification and Types of Budgets – Sales Budget- Production Budget,

Cost Production Budget, Material Budget – Flexible Budget – Cash Budget –Zero Base

Budgeting.


Unit V:

Standard costing – Setting standards – Variance analysis and reporting - Material,

Overhead – Sales and profit variance – Reporting and investigation of variances

Text Book:1

Title of the Book : COST AND MANAGEMENT ACCOUNTING

Names of the Author : T.S. REDDY & Y.HARIPRASAD REDDY

Publisher : MARGHAM PUBLICATIONS

Edition/Year :

Text Book:2

Title of the Book : MANAGEMENT ACCOUNTING

Names of the Author : R.S.N.PILLAI AND BHAGAVATHI

Publisher : SULTAN CHAND PUBLICATIONS

Edition/Year :

Reference Book-1:


Names of the Author : MANMOHAN & GOYAL

Publisher : S.CHAND, NEW DELHI

Edition/Year :

Reference Book-2:


Names of the Author : DR.S.N. MAHESWARI

Publisher : SULTAN CHAND, NEW DELHI.

Edition/Year :


for Theory.

Prepared by :

Signature :




SATTUR - 626 203.


SYLLABUS



Subject : Core Paper XVII No. of Credits : 4

Title of the Paper: INDIRECT TAXES

Objectives:

To impart knowledge about Indirect taxes.

To make the students familiar with Central Excise Act, Customs Act, Central Sales

Tax and Service Tax.

To know the recent trends in Indirect Taxes.

Unit I

Direct and Indirect Taxes - Meaning – Features of taxation – Objectives of taxation –

Differences between Direct taxes and Indirect taxes.

Unit II

Central Excise Act, 1944 – Features – Important definitions, Objectives – Difference

between Sales Tax and Excise Duty – Administrative setup – Registration – Types of excise

duties – Levy and Collection of excise duty – Exemption from Excise Duty – Clearance of

goods: Physical Control, Compounded Levy Scheme and Self-Assessment Procedure.

Valuation of excisable goods: MRP, Transaction value – Powers and Duties of

officers – Differences Between Excise duty and Customs duty.

Unit III

Customs Act, 1962 - Features of customs duty – Objectives – Types of Customs duty

–Important definitions – Power to Prohibit Importation and exportation of goods –

Assessment of duty – Valuation of goods – Exemption from customs duty.

Warehousing: Meaning and Types - Clearance of goods – Baggage: Meaning,

Regulation.


Unit IV

Central Sales Tax Act, 1956 – Features – Objectives – Important definitions –

Declared goods – Determining a sale as an inter-state sale – Inter-state Sale Vs Intrastate

Sale – Sale or Purchase in the course of Export or Import – Procedure for Registration –

Determining taxable turnover – Levy and Collection of Sales tax.

Unit V

Service Tax and Value Added Tax - Definitions – Taxable Services – procedure for

registration – Exemption – Payment of Service tax.

VAT – Meaning – Features – Sales tax - VAT system – Importance of VAT –

Meaning of important terms – Methods for Computation of VAT.

Text Book:

Title of the Book : INDIRECT TAXATION

Names of the Author : V. BALACHANDRAN

Publisher : SULTAN CHAND & SONS, NEW DELHI

Edition/Year :

Reference Book-1:

Title of the Book : INDIRECT TAXATION

Names of the Author : P. RADHAKRISHNAN

Publisher : KALYANI PUBLISHERS

Edition/Year :

Reference Book-2:

Title of the Book : INDIRECT TAXES

Names of the Author : DR.S.MUTHIAH.

Publisher : LAKSHMI PUBLICATIONS

Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Core Paper XVIII No. of Credits : 5

Title of the Paper: FINANCIAL MANAGEMENT Objectives:

To equip the students with management of finance in business organizations.

To impart to the students the various financial functions of business organizations.

To be familiar with dividend policies.

Unit I

Financial Management – Meaning – Definition - Functions – Scope – Objectives –

Key activities – Organisation of Finance Department.

Unit II

Capital Budgeting – Principles and Techniques – Pay Back method - Discounted Cash

Flow Method (DCF) – Net Present Value (NPV) method – Internal Rate of Return (IRR)

method – Average Rate of Return. Analysis of Risk and Uncertainty – Definition of Risk –

Sensitivity Analysis – Risk Evaluation approaches – Risk Adjusted Discount approach –

Probability Distribution approach – Decision Tree Approach.

Unit III

Working Capital Management – Permanent and Temporary Working Capital –

Changes in Working Capital – Determinants of Working Capital – Computation of Working

Capital – Cash Management – Receivable Management .

Unit IV

Cost of Capital – Definition – Importance – Assumptions – Explicit and Implicit costs

Measurement of specific cost – Cost of Equity – Cost of Debt – Cost of Retained Earnings –

Cost of Preference Shares – Computation of overall cost of capital - Capital Structure –

Factors influencing financial decisions- Methods of financing – Financial Leverage,

Operating Leverage and Combined Leverage.


Unit V

Dividend and Dividend policy – Meaning - Classification and sources of dividend –

Factors influencing dividend policies – Theories of dividend decisions - Relevance and

irrelevance theory – Generally accepted dividend policies.

Text Book:

Title of the Book : FINANCIAL MANAGEMENT

Names of the Author : DR.S.N.MAHESWARI


Edition/Year :

Reference Book-1:


Names of the Author : KHAN & JAIN


Edition/Year :

Reference Book-2:


Names of the Author : PANDEY

Publisher : I.M., VIKAS PUBLISHERS

Edition/Year :


Prepared by:

Signature :




SATTUR - 626 203.


SYLLABUS



Subject : Paper XIX Elective IV (a) No. of Credits : 4

Title of the Paper: COMPUTERIZED ACCOUNTING PACKAGES – TALLY 9.0 LAB

1. Starting tally – Gateway of tally and exit from tally

2. Creation of Company - Functional keys used in tally – F11 features - F12configuration –

alteration / deletion of company and selection of company.

3. Accounts groups – primary groups, sub groups – creation of groups, alteration /

deletion of groups –assets and liabilities of balance sheet and direct income, direct

expenses, indirect income and indirect expenses of P & L Account.

4. Account ledger creation, alteration/ deletion

5. Types of voucher in tally - contra, payment, receipts, journal voucher, sales,

purchases, debit note and credit note voucher.

6. Entering account voucher – modification / deletion of voucher.

7. Displaying voucher list, day book, ledger and printing.

8. Accounting features – common features.

9. List of inventory voucher – delivery note, receipt note, rejection in, rejection out,

stock journal physical stock.

10. Creation of delivery note, Receipt note, rejection in, rejection out, stock group – stock

item, stock journal physical stock.

11. Display stock summary and printing.

12. Bank Reconciliation Statement.

13. Preparing Trial balance, Balance Sheet.

14. Preparing Trial balance, Balance Sheet with features of inventory


15. Display trial balance, P &L a/c balance sheet.

16. Printing configuration.

17. Printing – Quick report – Print format.

18. Printing of registers – Outstanding statements –Inventory book.

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS



Subject : Paper XIX Elective IV (b) No. of Credits : 4

Title of the Paper: ENTREPRENEURSHIP DEVELOPMENT

Objectives:

To enable the students to become familiar with the entrepreneurship development

To enlighten the students about the financial assistance of Government Financial

Institutions for Entrepreneurial Development.

To educate the students about the scope of women entrepreneur.

Unit I

Entrepreneurship: Meaning, definition and importance – Role of Entrepreneurship in

the process of economic development – Entrepreneur Vs Manager - Factors affecting

Entrepreneurship growth: Economic, Social, Cultural, Personality, Psychological and

sociological factors. Maslow‟s Need Hierarchy Theory, Herzberg‟s Theory, Mc Clelland‟s

Achievement Motivation Theory – Motivational Factors of Entrepreneurship.

Unit II

Entrepreneurship Competencies: Competence – Meaning, Components: Knowledge,

Skill, traits and motives – Qualities of Entrepreneurs – Types of Entrepreneurs – Functions of

Entrepreneurs – Entrepreneurship culture.

Unit III

Enterprise Building: (Starting of a new enterprise) Agencies that help beginners in

enterprise building – Steps in enterprise building: Finding out new business ideas –

Identifying a suitable business opportunity – Preliminary evaluation – Project formulation –

Preparation of project report – Project appraisal – Financial analysis – Profitability analysis –

Social Cost Benefit analysis – Implementation of enterprise building - MSME Board.


Unit IV

Entrepreneurship development institutions in India: EDII, NAYE, ITCOT,

SIPCO,TIDCO, SISI, NPC, DIC – Procedure for setting up of SSI units: Determination of the

Project – Form of ownership of SSI units - Govt. Assistance - Concessions and subsidies –

Seed capital – Interest free loans - Concessional financial assistance by commercial banks.

Unit V

Women Entrepreneurs - Concept – Functions and role of women entrepreneurs –

Growth of women entrepreneurship in India – Recent trends in development of women

entrepreneurs – Trade Related Entrepreneurship Assistance and Development for Women

(TREAD): produce groups and states identified for the programme – Financial Assistance

and grant assistance available under the programme.

Text Book:

Title of the Book : ENTREPRENEURSHIP DEVELOPMENT

Names of the Author : GORDON E. & NATARAJAN.K

Publisher : HIMALAYA PUBLICATIONS

Edition/Year :

Reference Book-1:

Title of the Book : ENTREPRENEURIAL DEVELOPMENT

Names of the Author : DR.L.RENGARAJAN

Publisher : RENGA PUBLICATIONS

Edition/Year :

Reference Book-2:

Title of the Book : ENTREPRENEURSHIP DEVELOPMENT IN INDIA

Names of the Author : DR.C.B.GUPTA, DR.N.P.SRINIVASAN


Edition/Year :

Prepared by :

Signature :



SATTUR - 626 203.


SYLLABUS

Programme : M.Com Subject Code : P16COPT41


Subject : Core Paper XX No. of Credits : 4

Title of the Paper: PROJECT

Objectives:

To develop the ability of the students to prepare a project.

To give the practical exposure in the field of commerce and business

Regulations for the Project Report

The topic of the project may be based on research articles from commerce journals or

any Innovative topics.

Evaluation method for project:

Max. Marks Credits

Internal External

Project Evaluation 40 40

Viva Voce 20

Total 100 4

Internal examiners are the respective supervisors.

Viva Voce examination to be evaluated by the external examiner.

The report of the project must be in the prescribed form. It should be typed neatly in

MS word. The font size of the letter should be 12 point with double space.

The format of the project report should have the following components.

First page should contain:

Title of the project report.

Name of the candidate.

Register number.

Name of the supervisor.

Address of the institution

Month& year of submission.


Other Components:

Contents.

Declaration by candidate

Certificate by supervisor.

Acknowledgement.

List of tables

List of figures

Chapters (not exceeding five.)

The number of pages in the project may be 50 to 80

Two copies of the project report with binding should be submitted

Prepared by :

Signature :


SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE

(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

Sattur – 626 203

Department of Commerce

(Those who are joining in 2016 -2017 and after)

SYLLABUS

Programme : M.Com Subject Code :P16COX41

Extra Credit paper No. of Credits : 3

Title of the Paper : Model Paper for NET/SET Examination

Objectives:

To create an awareness of the NET/SET Examination

To make the students prepared for NET / SET Examinations

Unit I:

Business Environment: Meaning and Elements of Business Environment -

Economic environment, Economic Policies, Competition policy, Consumer protection, and

Environment protection - Policy Environment: Liberalization, Privatisation, globalization

and Industrial policy.

Unit II:

Financial & Management Accounting: Basic Accounting concepts, Capital and

Revenue, Financial statements - Cost and Management Accounting: Ratio Analysis, Funds

Flow Analysis, Cash Flow Analysis, Marginal costing and Break-even analysis.

Unit III:

Banking and Financial Institution: Importance of Banking to Business, Types of

Banks and Their Functions, Reserve Bank of India - Banking Sector Reform in India, NPA -

E-banking - Development Banking : IDBI, IFCI, SFCs, UTI, SIDBI.

Unit IV:

International Business: Theoretical foundations of international business - Balance

of Payments - International Economic Institutions: IMF, World Bank IFC, IDA, ADB -

World Trade Organisation - its functions and policies.


Unit V:

Human Resources Management: Concepts – Role and Function of Human

Resources Management - Human Resources Planning – Recruitment and Selection – Training

and Development – Performance Appraisal

Reference Books :

1. UGC NET / JRF /SET / Commerce –Paper II- Dr. L.N.KOLI

UPKAR‟S Publications

2. UGC NET / SLET

Commerce –Paper II & III – Mrs. Sanchita singh

Book HIVE(India)

Prepared by:

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CHAIRMAN DEAN

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