SRI S. RAMASAMY NAIDU MEMORIAL COLLEGEsrnmcollege.ac.in/event_img/B.COM(CA).pdf · SRI S. RAMASAMY...
Transcript of SRI S. RAMASAMY NAIDU MEMORIAL COLLEGEsrnmcollege.ac.in/event_img/B.COM(CA).pdf · SRI S. RAMASAMY...
SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR- 626203
B.Com. (CA)
DEGREE COURSE
Syllabus and Regulations
Under
Choice Based Credit System (CBCS)
(Those who are joining in 2013 – 2014 and after)
REGULATIONS - 2013
SRNMC Regulation - 2013 Syllabus
Objectives
To equip the students with specific knowledge and skills for junior and middle
positions of responsibilities in industrial and commercial organizations.
To organize instructions on the lines of professional courses by adopting
participative methods of learning.
To assist the graduates in finding employment opportunities in business and
industry.
Eligibility for Admission
Candidates seeking admission to the B.Com Degree Course must have passed the
Higher Secondary Examination (should have studied Commerce and Accountancy in HSC)
of the Government of Tamil Nadu.
Duration of the Course
The duration of the course shall be three academic years comprising six semesters
with two semesters in each academic year.
Courses of Study
The Subjects of study for Commerce Degree Course shall consist of the following:
Part I: Alternative Subjects
Part II: English
Part III:
1. Core Subjects
2. Electives with three courses
3. Allied Subjects
SRNMC Regulation - 2013 Syllabus
Part IV:
1. Non Major Electives
2. Skill Based Subjects
3. Environmental Studies
4. Value Education
Part V:
Extension Activities.
Part I and II
Alternative Subjects and English Language Courses are 2 each in number.
Part III
The number of Core Courses shall be 17 and Elective Subjects shall be 3. Allied
Subjects cover 4 courses.
Part IV
The number of Non-major elective Courses shall be 2. A student shall have to choose
any two of the Non-Major Elective courses offered by other departments The number of Skill
based subjects shall be 6. Environmental Studies and Value Education Courses are 1 each in
number.
Part V
These should be carried out outside the class hours. All the students shall have to enroll
for NSS/NCC/Sports & Games or any other service organization in the College and shall
have to earn minimum hours of attendance to be prescribed by the college. A candidate shall
be awarded a maximum of 1 credit for Compulsory Extension Service.
SRNMC Regulation - 2013 Syllabus
Credits
The term ‘credit’ refers to the weightage given to a course, usually in relation to the
instructional hours assigned to it. The total credits, required for completing a B.Com Degree
Course is 140. The particulars of credits for individual components and courses are placed on
Table – 1.
Scheme of Examination
It is presented on Table 2.
Evaluation
The performance of a 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 the marks to be allotted to continuous
internal assessment and to end semester examination is 25:75 (i.e. Internal 25 marks and
External 75 marks). For practicals the ratio is 40:60. (i.e. Internal 40 marks and External 60
marks).
The components for continuous internal assessment are:
Two tests and their average ---15 marks
Seminar/Group Discussion --- 5 marks
Assignment --- 5 marks
Total ---25 marks
SRNMC Regulation - 2013 Syllabus
Pattern of Question Paper
The question paper may have 3 parts.
Duration of the external examination is 3hours.
Part A
Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks
(Two questions from each unit)
Part B
Five questions (either or type) 5 x 7 = 35 marks
(One question from each unit)
(Answers not exceeding two pages)
Part C
Three questions out of five 3 x 10 = 30 marks
(One question from each unit)
(Answers not exceeding four pages) ---------------
Total 75 marks
----------------
Part – IV
Contact Hours/ week : 2 hours
Duration of semester examination : 2 hours
Number of units in the syllabus : 3
Internal Marks : 25
External Marks : 75
Total Marks : 100
SRNMC Regulation - 2013 Syllabus
Question Paper Pattern (External)
Section-A
THREE Questions (either or type) 3 X 10 = 30 marks
(One Question from each unit)
Section-B
THREE questions out of FIVE
(Atleast one question from each unit) 3 X 15 = 45 marks
Total: 75 marks
Question Paper Pattern (Internal)
Same as in External
Passing Minimum
1. 40% of the aggregate (Internal + External)
2. No separate pass minimum for the Internal.
3. 27 marks out of 75 is the pass minimum for the External (Theory).
4. 21 marks out of 60 is the pass minimum for the External (Practical).
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table -1: Course Pattern
(Those who are joining in 2013 – 2014 and after)
Study Components Sem
I
Sem
II
Sem
III
Sem
IV
Sem
V
Sem
VI
Total
Hours
Total
Credits
Total
Papers
Total
Marks
Part-I Alternative
Subjects 6 (3) 6(3) - - - - 12 6 2 200
Part-II English 6 (3) 6(3) - - - - 12 6 2 200
Part-III
Core
Subjects
5(4)
5(4)
5(5)
5(5)
6(4)
6(4)
5(3)
6(4)
6(4)
5(3)
6(5)
6(4)
6(5)
6(5)
6(5)
6(4)
6(4)
96 72 17 1700
Elective Subjects - - 5(5) 5(5) 6(5) - 16 15 3 300
Allied Subjects-I 6(5) 6(5) - - - - 12 10 2 200
Allied Subjects-II - - 6(5) 6(5) - - 12 10 2 200
Part – IV
NME Courses - - 2(2) 2(2) - - 4 4 2 200
Skill based
Subjects 2(2) 2(2) - -
2(2)
2(2)
2(2)
2(2) 12 12 6 600
Environmental
Studies - - - - 2(2) - 2 2 1 100
Value Education - - - - - 2(2) 2 2 1 100
Part – V
Extension
activities - - - 0(1) - - - 1 - -
Total 30
(21)
30
(23)
30
(23)
30
(24)
30
(25)
30
(24)
180 140 38 3800
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table – 2: Course Details and Scheme of Examination
(Those who are joining in 2013 – 2014 and after)
SEMESTER - I
Course
Components Subjects Hrs/Week Credits
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part I nrayh; gzpKiw 6 3 3 25 75 100
Part II English I 6 3 3 25 75 100
Part III
Core Subjects
Paper I
Business
Application
Programming
5 4 3 25 75 100
Paper II
Financial
Accounting I
5 4 3 25 75 100
Allied Subject I
Paper I
Business
Application
Programming
Lab I
6 5 3 40 60 100
Part IV
Skill Based
Subject
Paper I
Salesmanship 2 2 2 25 75 100
Total 30 21 600
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table – 2: Course Details and Scheme of Examination
(Those who are joining in 2013 – 2014 and after)
SEMESTER - II
Course
Components Subjects Hrs/Week Credits
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part I mYtyf
Kiwfs ; 6 3 3 25 75 100
Part II English II 6 3 3 25 75 100
Part III
Core Subjects
Paper III
MS Office 5 5 3 25 75 100
Paper IV
Financial
Accounting II
5 5 3 25 75 100
Allied Subject I
Paper II
Business
Application
Programming
Lab II
6 5 3 40 60 100
Part IV
Skill Based
Subject
Practical I
MS Office –
Lab
2 2 2 40 60 100
Total 30 23 600
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table – 2: Course Details and Scheme of Examination
(Those who are joining in 2013 – 2014 and after)
SEMESTER - III
Course
Components Subjects Hrs/Week Credits
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core Subjects
Paper V
Financial
Accounting III
6 4 3 25 75 100
Paper VI
Cost
Accounting
6 4 3 25 75 100
Paper VII
Visual
Programming
5 3 3 25 75 100
Elective Subject
Paper I
Visual
Programming –
Lab
5 5 3 40 60 100
Allied
Subject II
Paper I
Business
Statistics
6 5 3 25 75 100
Part IV
Non Major
Elective
Paper I
Business
Accounting
2 2 2 40 60 100
Total 30 23 600
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table – 2: Course Details and Scheme of Examination
(Those who are joining in 2013 – 2014 and after)
SEMESTER - IV
Course
Components Subjects Hrs/Week Credits
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core Subjects
Paper VIII
Financial
Accounting IV
6 4 3 25 75 100
Paper IX
Modern
Banking
6 4 3 25 75 100
Paper X
Database
Management
Systems
5 3 3 25 75 100
Elective Subject Paper II
DBMS - Lab 5 5 3 40 60 100
Allied
Subject II
Paper II
Business
Mathematics
6 5 3 25 75 100
Part IV
Non Major
Elective
Paper II
Business
Communication
2 2 2 40 60 100
Total 30 23 600
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table – 2: Course Details and Scheme of Examination
(Those who are joining in 2013 – 2014 and after)
SEMESTER - V
Course
Components Subjects Hrs/Week Credits
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core Subjects
Paper XI
Financial
Accounting V
6 5 3 25 75 100
Paper XII
Income Tax – I 6 4 3 25 75 100
Paper XIII
Internet and
Web
Technology
6 5 3 25 75 100
Elective Subject
Paper III
Web
Technology –
Lab
6 5 3 40 60 100
Part IV
Skill Based
Subject
Paper II
Information
Technology
2 2 2 25 75 100
Practical II
Tally–Practical 2 2 2 40 60 100
Environmental
Studies 2 2 2 25 75 100
Total 30 25 700
SRNMC Regulation - 2013 Syllabus
B.Com(CA)
Table – 2: Course Details and Scheme of Examination
(Those who are joining in 2013 – 2014 and after)
SEMESTER - VI
Course
Components Subjects Hrs/Week Credits
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core Subjects
Paper XIV
Financial
Management
6 5 3 25 75 100
Paper XV
Income Tax – II 6 5 3 25 75 100
Paper XVI
E-Commerce 6 4 3 25 75 100
Paper XVII
Project - Lab 6 4 3 - 100 100
Part IV
Skill Based
Subject
Practical III
Commerce
Practical
2 2 2 40 60 100
Paper III
Personality
Development
2 2 2 25 75 100
Value
Education 2 2 2 25 75 100
Total 30 24 700
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : I No. of Hours allotted : 5 / Week
Part III : Core Subject- Paper I No. of Credits : 4
Title of the Paper : BUSINESS APPLICATION PROGRAMMING
Objectives:
To enrich the skill and knowledge in C programming and its features.
To implement business application problems using C.
Unit I
Overview of C – History of C - Importance of C - Basic Structure of C
program- Executing a C program – The Character set – C Tokens - Keywords and
Identifiers – Constants – Variables – Data types – Declarations – Operators and
Expressions.
Unit II
Managing Input and Output Operations – Reading a character - Writing a
character-Formatted Input-Formatted Output - Decision Making and branching
statements (Simple if- The if…else- Nested if - Else if ladder – Switch – Goto) –
Decision Making and Looping Statements (While - Do…while and for ) – Jumps in
loops.
Unit III
Arrays – Introduction – One dimensional arrays – Two-dimensional arrays –
Multi dimensional arrays – Dynamic Arrays- Character Arrays and Strings - Declaring
and Initializing string Variables -Reading Strings from Terminal - Writing Strings to
Screen - String Handling Functions.
SRNMC Regulation - 2013 Syllabus
Unit IV
Function – Introduction – Definition of functions – Return Values to their
types- Function Calls - Function Declaration – Category of functions - Recursion.
Unit V
Structures and Unions – Introduction - Defining a structure – Declaring
Structure variables - Accessing Structure members - Structure Initialization - Copying
and Comparing structure variable - Operations on individual members - Arrays of
structures - Arrays with in structures - Structures within Structures – Unions - Size of
structures - Pointers.
Text Book:
Title of the Book : Programming in ANSI C
Name of the author : E. Balagurusamy
Publisher : Tata Mc.Graw Hill Publishing Company Limited
Edition / Year : Third /2004
Unit-I
Chapter 1 (Sections 1.1 ,1.2,1.8 and 1.10)
Chapter 2 (Sections 2.1 to 2.13)
Chapter 3 (Sections 3.1 to 3.11)
Unit – II
Chapter 4 (Sections 4.1 to 4.5)
Chapter 5 (Sections 5.1 to 5.9)
Chapter 6 (Sections 6.1 to 6.5)
SRNMC Regulation - 2013 Syllabus
Unit – III
Chapter 7 (Sections 7.1 to 7.8)
Chapter 8 (Sections 8.1 to 8.4 and 8.8)
Unit – IV
Chapter 9 (Sections 9.5 to 9.16)
Unit – V :
Chapter 10 (Sections 10.1 to 10.13)
Reference Book–1:
Title of the Book : Programming in C
Name of the author : D. Ravichandran
Publisher : New age International
Edition / Year : 1996
Reference Book–2:
Title of the Book : Let us C
Name of the author : Yashwant Kanetkar
Publisher : BPB Publications
Edition / Year : 1999
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with “A” grade by NAAC)
SATTUR - 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : I No. of Hours allotted : 5/week
Part III : Core Subject Paper - II No. of Credits : 4
Title of the paper : FINANCIAL ACCOUNTING- I
Objectives
To educate the learners about fundamentals of accounting
To make the learners become familiar with preparation of Bank reconciliation
statement and Final Accounts.
Unit–I: Fundamental Principles of Accounting
Definition – Accounting Principles – Double Entry System of Accounting –
Journal – Ledger – Trial Balance – Subsidiary Books – Errors and Rectification.
Unit –II: Final Accounts
Trading and Profit and Loss Accounting – Closing Entries – Balance Sheet –
Adjustment Entries – Loss of Stock by Fire - Goods Distributed as Free Samples -
Manager’s Commission – Manufacturing Account.
Unit – III: Bank Reconciliation Statement
Causes for Difference in Balance in the Bank Pass Book and Bank Column in
Cash Book – Preparation of Bank Reconciliation Statement Problems.
Unit – IV: Depreciation
Meaning – Purpose – Factors Involved – Methods – Straight Line Method,
Written Down Value Method, Annuity Method and Sinking Fund Method - Sale of
Assets – Change in the Method of Depreciation – Provision and Reserve.
SRNMC Regulation - 2013 Syllabus
Unit –V: Fire Insurance Claims
Meaning – Need – Loss of Stock Policy – Gross Profit Ratio – Average
Clause.
Text Book :
Title of the Book : Advanced Accountancy
Names of the author : T.S.Reddy & A.Murthy
Publisher : Margham Publications
Edition /Year : Second Revised Edition, 2011
Unit – I:
Page Number: 1.1 to 5.40
Unit – II:
Page Number: 12.2 to 12.95
Unit – III:
Page Number: 7.1 to 7.38
Unit – IV:
Page Number: 8.38 to 9.68
Unit – V:
Page Number: 18.1 to 18.47
SRNMC Regulation - 2013 Syllabus
Reference Book -1:
Title of the Book : Advanced Accounting
Name of the author : R.L.Gupta
Publisher : S.Chand.Delhi
Edition /Year : 2007
Reference Book -2:
Title of the Book : Advanced Accounting
Names of the author : Arulandam & Raman
Publisher : Himalaya Publishing House
Edition /Year : 2007
Note:
The questions should be asked in the ratio of 80% for problems and 20% for
theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : I No. of Hours allotted : 6 / Week
Part : Allied Subject - Paper I No. of Credits : 5
Title of the Paper : BUSINESS APPLICATION PROGRAMMING LAB I
Write a C program
1. To find the Sum of Digits of a given number
2. To find Simple interest
3. To find Compound interest
4. To Sort an Array
5. To find Factorial value using Recursion
6. To find NCR and NPR values using Function
7. To calculate mean, variance and standard deviation using function
8. To prepare a Pay Bill using Structure
9. To prepare a Mark Sheet using Structure
10. To perform inventory calculations using Structure
11. To Find EOQ
12. To Find Different Stock Levels
13. To Find Labour Turn Over Ratio
14. To Calculate Commission for a Sales person using IF and Switch statements
15. To Calculate Gross Profit Ratio, and Net Profit Ratio
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR-626 203
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : I No of Hours Allotted : 2 / week
Part IV : Skill Based Subject – Paper I No of Credits : 2
Title of the Paper : SALESMANSHIP
Objectives:
To educate the learners about salesmanship.
To make the learners to become familiarize with functioning of salesmanship.
Unit I:
Personal Selling: definition – Objectives – Salesmanship – Meaning –
Definition – Is Salesmanship a science or an Art? - Is Salesmanship a Profession? –
Importance of Salesmanship – Difference between the Salesmanship and Advertising
Unit II
Salesman – Duties of Salesman – Qualities of a Good Salesman: Physical
Qualities – Mental Qualities – Social Qualities – Moral Qualities – Process of
Personal Selling
Unit III
Sales Organisation – Need for a Sales Organisation – Importance – Functions
of Sales Organisation – Sales Management – Functions of Sales Management – Sales
Manager – Qualities of Sales Manager – Duties and Responsibilities of Sales Manager
– Types of Sales Manager.
Text Book:
Title of the Book : Modern Marketing Principles and Practice
Names of the author : R.S.N. Pillai, Bagavathi
Publisher : Sultan Chand & Sons
Edition / Year :
SRNMC Regulation - 2013 Syllabus
Unit I
Page Number: 373 – 378, 330 - 331
Unit II
Page Number: 378 – 383, 391 - 392
Unit III
Page Number: 395 - 401
Reference Book - 1:
Title of the Book : Advertising and Salesmanship
Names of the author : P. Saravanavel, S. Sumathi
Publisher : Margham Publishers
Edition / Year :
Reference Book - 2:
Title of the Book : Marketing Management
Names of the author : Memoria and Joshi
Publisher :
Edition / Year :
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : II No. of Hours allotted : 5 / Week
Part III : Core Subject- Paper III No. of Credits : 5
Title of the Paper : MS OFFICE
Objectives:
On successful completion of the course the students will be able
To understand the Basics of Computers and the Operating Systems.
To provide an in-depth training in use of office automation packages,
internet etc., essential for a modern office for day to day office management
Unit I
Fundamentals of Computers:- Introduction to Computers - Characteristics of
Computers - History of Computers - Computer Generations - Types of Computers -
Basic Computer Organization - Components of Computer System- Input & Output
Devices.
Unit II
Windows Operating System:-What is an Operating System? - Objectives of
Operating System - History of Operating Systems - Operating System Examples -
Microsoft Windows - Basic Concepts of Windows Operating System - The Start
Menu - Power Control - Opening and Closing an Application - Manipulating
Windows - Storing, Removing, Printing Files - The Help Option.
Unit III
Microsoft Word:- Introduction - History - Getting Started - Features of
Microsoft Word 2007 - Basic File Manipulation - Editing a Document - Formatting
the Text - Formatting a Paragraph - Bulleting and Numbering List - Checking
Spelling and Grammatical Errors – Table - Mail Merge - The Help Option.
SRNMC Regulation - 2013 Syllabus
Unit IV
Microsoft Excel:-Introduction - History - Getting Started - The Microsoft Excel
Window - Formulas and Data Formatting - Creating Excel Functions, Filling Cells
and Printing – Charts.
Unit V
Microsoft PowerPoint:- Introduction - History - Getting Started - The
PowerPoint Window - Creating your first PowerPoint Presentation - Object and Slide
Animations - Spell Check - Using Outline, Slides Tabs, Sorter View - Print.
Text Book:
Study Material will be prepared by the Department of Commerce with
Computer Application.
Reference Book–1:
Title of the Book : PC Software for Windows 98 made Simple
Name of the author : R.K. Taxali
Publisher : Tata Mc Graw Hill Publishing Company Limited
Edition / Year : 2008
Reference Book–2:
Title of the Book : Computer Course Kit
Name of the author : Vikas Gupta Comdex
Publisher : Dream Tech Press New Delhi, 2001.
Edition / Year : 2001
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR-626 203
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : II No. of Hours Allotted : 5/Week
Part III : Core Subject – Paper - IV No. of Credits : 5
Title of the Paper : FINANCIAL ACCOUNTING-II
Objectives
To make the learners to be through with accounting for non-trading
concerns.
To enable the learners to be familiar with Bill of Exchange, Account
current, Self-balancing system and single entry.
Unit I
Bill of exchange – Meaning – Advantages - Difference between Bill of
Exchange and Promissory Note - Trading and Accommodation Bills – Renewals –
Dishonor - Due to Insolvency - Retiring of Bills.
Unit II
Account Current – Meaning - Methods of Calculation of Interest – Forward
Method - Red Ink Interest - Époque Method - Periodical Balance Method.
Average Due Date – Meaning - Calculation of Due Date Based on Holidays
Intervention - Interest Calculation.
Unit III
Self Balancing System – Meaning – Advantages – Procedure - Journal Entries -
Self Balancing Ledger - Transfer from one Ledger to Another
.
SRNMC Regulation - 2013 Syllabus
Unit IV
Accounting of Non-Trading Concerns - Difference Between Receipts and
Payments Account and Income and Expenditure Account - Revenue and Capital
Receipts and Payments - Treatments of Various Special Items in Income and
Expenditure Account – Preparation of Income and Expenditure Account and Balance
Sheet.
Unit V
Single Entry System - Accounts from Incomplete Records – Meaning -
Advantages and Limitations of Single Entry System - Difference between Single
Entry and Double Entry System - Methods of Ascertainment of Profit - Net worth
Method - Conversion Method(Simple Problems Only).
Text Book
Title of the Book : Advanced Accountancy
Names of the Author : T.S Reddy & A.Murthy
Publisher : MARGHAM Publication-Chennai
Edition /Year : Second Edition-2011
SRNMC Regulation - 2013 Syllabus
Unit – I:
Page Number: 6.1-6.6 & 6.8-6.52
Unit – II:
Page Number: 14.1-14.14 & 15.1-15.11
Unit – III:
Page Number: 17.1-17.11 & 17.14-17.30, 16.1-16.10
Unit – IV:
Page Number: 28.1-28.59
Unit – V:
Page Number: 13.1-13.46
Reference Book-1:
Title of the Book : Advanced Accountancy
Names of the Author : M.A.Arulandam & R.S.Raman
Publisher : Himalaya Publishing House-Mumbai
Edition /Year : Sixteenth Edition-2006
Reference Book-2:
Title of the Book : Advanced Accountancy-Volume I
Names of the Author : S.P.Jain & K.L Narang
Publisher : Kalyani Publishers-New Delhi
Edition / Year : 2001
Note:
The questions should be asked in the ratio of 80% for problems and 20% for
theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : II No. of Hours allotted : 6 / Week
Part III : Allied Subject - Paper II No. of Credits : 5
Title of the Paper : BUSINESS APPLICATION PROGRAMMING LAB II
MS-Word
1. Preparing a business letter.
2. Preparing a document with different font styles, font sizes, paragraph
formatting, header & footer.
3. Compound Interest Table creation.
4. Using Mail Merger.
5. Inserting pictures and clipart in a word document.
MS-Excel
6. Usage of Statistical functions.
7. Preparation of depreciation table.
8. Inventory worksheet.
9. Manipulating ranges.
10. Creating a sales chart.
11. Usage of Multiple worksheets.
MS-PowerPoint
12. Preparation of a slides and hand outs.
13. Preparation of various slide layouts with different templates.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : II No. of Hours allotted : 2 / Week
Part IV : Skill Based Subject -Practical I No. of Credits : 2
Title of the Paper : MS- OFFICE LAB
List of Practicals:
Ms-Word
1. Create a document and formatting a text
2. Create a table using word. It should have minimum five columns and ten
rows. There should be at least two sub columns and two sub rows. Type in
suitable data.
Ms-Excel
1. Create a suitable worksheet with necessary information using students mark
list.(Total, Average, Result, Grade)
2. Prepare a Salary bill in a worksheet showing Basic Pay, DA, HRA, Gross
salary, PF, IT, Net Salary using suitable Excel features.
Ms-PowerPoint
1. Create a power point presentation for promoting sales of your company’s
product. It should contain slides covering profile of the company, product
features, different offers, payment modes and contact address.
2. Create a Power point presentation to explain the sales performance of your
company over a period of five years. Insert pictures from Clip arts.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR-626 203
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : III No. Of Hours Allotted: 6 / Week
Part III : Core Subject Paper - V No. Of Credits : 4
Title of Paper : FINANCIAL ACCOUNTING-III
Objectives
To educate the learners about various accounting systems
To enrich the learners to be familiar with accounting for Royalty and
Consignment
Unit-I
Royalty Accounts – Meaning - Accounting Treatment in the Book of Lessor
and Lessee (Excluding Sub-lease)
Unit-II
Hire Purchase System Meaning - Features - Distinction Between Hire Purchase
and Installment Purchase System - Calculation of Interest - Cash Price-Accounting
Treatment in the Books of Hire Purchaser and Hire Vendor - Default and
Repossession - Debtors Method (Excluding Stock Debtor System) - Installment
Purchase System - Accounting Treatment in the Books of Buyer and Seller.
Unit-III
Branch Accounts-Meaning-Objectives-Accounting for Dependent Branches
(Debtor system only)-Goods Sent to Branch at Cost Price and Invoice Price.
Departmental Accounts- Meaning-Advantages-Distinction between Branches
and Departments-Allocation of Expenses-Inter-departmental Transfer.
SRNMC Regulation - 2013 Syllabus
Unit-IV
Consignment Accounts – Meaning – Features - Distinction between Sale and
Consignment - Invoice of Goods at Cost Price - Proforma Invoice Price - Valuation of
Unsold Stock - Loss of Stock - Accounting Treatment - Normal Loss - Abnormal
Loss.
Unit-V
Insolvency Accounts – Meaning - Difference between Balance Sheet and
Statement of Affairs - Preferential Creditors - Individual and Firm - Statement of
Affairs and Deficiency Account (List H).
Text Book
Title of the Book : Advanced Accountancy
Names of the Author : T.S Reddy & A.Murthy
Publisher : MARGHAM Publication-Chennai
Edition/Year : Second Edition-2011
Unit-I
Page Number: 21.1 to 21.28
Unit-II
Page Number: 20.1 to 20.39
Unit-III
Page Number: 23.1 to 23.18
Page Number: 25.1 to 25.12 and 25.17 to 25.41
Unit-IV
Page Number: 26.1 to 26.74
Unit-V
Page Number: 22.1 to 22.38
SRNMC Regulation - 2013 Syllabus
Reference Book-1:
Title of the Book : Advanced Accountancy
Names of the Author : M.A.Arulandam & R.S.Raman
Publisher : Himalaya Publishing House-Mumbai
Edition /Year : Sixteenth Edition-2006
Reference Book-2:
Title of the Book : Advanced Accountancy-Volume I
Names of the Author : S.P.Jain & K.L Narang
Publisher : Kalyani Publishers-New Delhi
Edition /Year : 2001
Note:
The questions should be asked in the ratio of 80% for problems and 20% for
theory.
SRNMC Regulation - 2013 Syllabus
SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are join in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : III No. of Hours Allotted: 6 / Week
Part III : Core Subject - Paper VI No. of Credits : 4
Title of the Paper : COST ACCOUNTING
OBJECTIVES:
To enable the students to understand the concepts of costing
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 – Cost Concepts – Classification and Elements of Cost – Preparation of
Cost Sheet.
UNIT II:
Material – Purchase Procedures - Purchase of Materials – Store Keeping –
Different Level of Stock – EOQ (Economic Order Quantity) - Material Issue
Procedure – Pricing of Materials – FIFO – LIFO – Simple Average Method and
Weighted Average Method.
UNIT III:
Labour – Control of Labour Cost – Labour Turnover - Methods of
Remunerating Labour – Incentive – Time Rate – Halsey - Rowan wage Plans – Piece
Rate – Taylor’s Differential Piece Rate System – Mervick’s Multiple Piece Rate
System - Chargeable Expenses.
SRNMC Regulation - 2013 Syllabus
UNIT IV:
Overhead – Meaning – Classification – Allocation Apportionment –
Absorption – Redistribution of overheads – Methods – Primary Distribution of
overheads – Secondary Distribution of Overheads – Machine hour rate.
UNIT V:
Methods of Costing – Job Costing – Contract Costing – Process Costing –
Normal Loss – Abnormal Loss and Gain.
Text Book-1:
Title of the Book : Cost Accounting
Names of the author : T.S.Reedy and Y.Hariprasad Reddy
Publisher : Margham Publications, Chennai.
Edition / Year : Fourth, 2011
SRNMC Regulation - 2013 Syllabus
Unit-I :
Page Number -1.2 – 1.9 ; 1.15 – 1.18 ; 2.1 – 2.42
Unit-II :
Page Number -3.1 – 3.128
Unit-III :
Page Number -4.1 – 4.107
Unit-IV :
Page Number -5.1 – 5.121
Unit-V :
Page Number -6.1 – 6.106 ; 9.1 – 9.109
Reference Book-1:
Title of the Book : Cost Accounting
Names of the author : R.S.N.Pillai and Bhagawathi
Publisher : S. Chand & Company Ltd
Edition/Year :
Reference Book-2:
Title of the Book : Cost Accounting
Name of the author : S.N.Maheswari
Publisher : Sultan Chand Publications
Edition/Year :
Note:
The questions should be asked in the ratio of 60% for Problems and 40% for Theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : III No. of Hours allotted : 5 / Week
Part III : Core Subject- Paper VII No. of Credits : 3
Title of the Paper : VISUAL PROGRAMMING
Objectives:
To understand the application development environment.
To gain programming skills in GUI programming tool and Database creation in
RDBMS.
Unit-I
Introduction- Starting VB - VB Screen- IDE Environment - Tool Bars - Tool
box and Custom Controls and Components - Project Explorer.
Starting New Project – Forms - Common Form Properties - Code Window -
Writing a Simple Event Procedure - Printing a Form, Saving your work.
Unit-II
Tool Box and Creating Controls:- Tool box - Creating Controls - Working with
Multiple Controls - Name Property - Properties of Command Buttons - Image
Controls - Text Boxes – Labels - Picture Boxes - Rich Text Boxes - Printer Object -
Message Box - Input Box.
Unit-III
VB Variables – Statements - Data Types - Declaration of Variables - Control
Statements - Looping Statements.
SRNMC Regulation - 2013 Syllabus
Unit-IV
Built-in-functions - Functions and procedures – Arrays - One dimensional array
- Static and dynamic arrays - Array functions – Multidimensional arrays.
Unit-V
Control Array - List and Combo Boxes - Flex Grid Control - Directory List
Box - OLE Control - ADO Control - DAO Control - Examples.
Text Book:
Study Material will be prepared by the Department of Commerce with
computer application.
Reference Book–1:
Title of the Book : Visual Basic 6 from the Ground up
Name of the author : Gray Cornell
Publisher : Tata MCGraw Hill
Edition / Year : 1999
Reference Book–2:
Title of the Book : Visual Basic 6(The Complete Reference)
Name of the author : Noel Jerke
Publisher : Tata MCGraw Hill
Edition / Year : 1999
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : III No. of Hours allotted : 5 / Week
Part : Elective Subject–Paper I No. of Credits : 5
Title of the Paper : VISUAL PROGRAMMING – LAB
1. Generate an Arithmetic Calculator
2. Design a clock
3. Menu creation- with simple File and Edit options
4. Designing a color mixer using basic colors
5. Picture Animation
6. Create a file open dialogue box to load a picture.
7. Font control dialogue box
8. Implementing string function
9. Preparations of interest table using flex grid control.
10. Prepare a pay slip using data control
11. Prepare an Electricity bill using data control
12. Prepare a Mark sheet using data control
13. Student Admission process using DAO control
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : III No of Hours Allotted : 2 / week
Part IV : Non Major Elective Paper - I No of Credits : 2
Title of the Paper : BUSINESS ACCOUNTING
Objectives
To educate the learners about fundamentals of Accounting
Enable the learners to acquire knowledge about the practical usage of
Accounts
Unit I
Introduction – Book keeping – Accountancy – Double entry system –
Classification of Accounts – Rules, Scope, Advantages and limitations of Double
Entry System Books of original entry – Journal – advantages of Journal.
Unit II
Subsidiary books – Purpose – Types - Advantages - Purchase book, Sales book,
Purchase returns book, Sales returns books and Cash book (single column only).
Unit III
Book of final entry – Ledgers – Preparation of Trial Balance-Advantages -
Final Accounts of Sole Trading concerns Preparation of Trading, Profit& Loss
Account and Balance sheet with adjustments (Closing Stock, Prepaid Expenses,
Outstanding Expenses and Depreciation Only).
SRNMC Regulation - 2013 Syllabus
Text Book:
Title of the Book : Principles of Accounting
Names of the author : Nagarajan and Vinayagam
Publisher : S.Chand & Company Ltd.
Edition / Year : 2010
Unit I
Page Number - 1 – 32
Unit II
Page Number - 52 – 67
Unit III
Page Number - 33 – 50, 107 -134 & 144 – 215
Reference Book -1:
Title of the Book : Principles of Accounting
Names of the author : T.S. Reddy and A. Murthy
Publisher : Margham publications Chennai.
Edition / Year : 2011
Reference Book – 2:
Title of the Book : Advanced Accountancy
Names of the author : Dr. M.A. Arulandam & Dr.K.S. Raman
Publisher : Himalaya publishing House
Edition / Year : 2011
Note:
The questions should be asked in the ratio of 60% for Theory and 40% for Problems.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013 – 2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code : Semester : IV No of Hours allotted : 6/week
Part III : Core Subject Paper - VIII No of Credits : 4
Title of the paper : FINANCIAL ACCOUNTING IV
OBJECTIVES:
To acquire knowledge of Partnership Concepts
To educate the learners about various accounting systems in Partnership
Unit I:
Partnership Accounts: General Principles of partnership Accounts – Profit and
Loss Appropriations Accounts – Capital Accounts – Fixed and fluctuating – Past
adjustments and guarantees.
Unit II:
Admission of a Partner – Profit Sharing Ratio - Goodwill Treatment –
Revaluation of Assets & Liabilities – Accumulated Profit & Losses and Reserves.
Retirement of Partner – Profit Sharing Ratio – Revaluation of Assets and
Liabilities – Payment to the Retiring Partner.
Death of a Partner – Settlement of Amount due to Legal Representative – Life
Insurance Policy – Surrender Value – Premium paid as an Expense – as an Asset – as
an Asset and Reserve.
Unit III:
Dissolution of a Firm – Accounting Treatment for Dissolution – Treatment of
Unrecorded Assets and Liabilities.
SRNMC Regulation - 2013 Syllabus
Unit IV:
Insolvency of a Partner – Garner Vs Murray Case – Insolvency of all Partners.
Unit V:
Piecemeal Distribution – Methods – Proportionate Capital Method – Maximum
Loss Method.
Text Book(s):
Title of the Book : Advanced Accountancy
Names of the author : T.S. Reddy & A. Murthy
Publisher : Margam Publications
Edition / Year : 2011
Unit I:
Page Number - 32.1 to 33.15
Unit II:
Page Number - 34.1 to 35.67
Unit III:
Page Number - 36.1 to 36.22
Unit IV:
Page Number - 36.22 to 36.36
Unit V:
Page Number - 36.36 to 36.49
SRNMC Regulation - 2013 Syllabus
Reference Book-1:
Title of the Book : Advanced Accounting
Names of the author : M.A. Arulanantham & Raman
Publisher : Himalaya Publication
Edition / Year :
Reference Book - 2 :
Title of the Book : Advanced Accountancy
Names of the author : S.P. Jain & K.L. Narang
Publisher : Kalyani Publisher – New Delhi
Edition / Year :
Note:
The questions should be asked in the ratio of 80% for problems and 20% for
theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : IV No of Hours allotted : 6/Week
Part-III : Core Subject – Paper IX No of Credits : 4
Title of the Paper : MODERN BANKING
OBJECTIVES:
To Impart knowledge about the RBI functions
To Enrich the learners to be familiar with Banking Theory
Unit-I
Introduction - Origin of Banking – Definition – Banker and Customer
Relationship – General and Special – Special Types of Customers – Types of Deposits
– Origin and Growth of Commercial Banks of India.
Unit-II
Cheque – Definition – Salient Features of a Cheque – Drawing of a Cheque –
Crossing – Endorsement – Meaning – Definition – Types- Rules.
Unit-III
Paying Banker – Precautions Before Honouring a Cheque – Circumstances
Under which a Cheque can be Dishonoured – Statutory Protection to a Paying Banker
– Payment in Due Course – Recovery of Money Paid by Mistake – Money cannot be
Recovered.
Collecting Banker - Statutory Protection – Basis of Negligence – Duties of a
Collecting Bankers.
SRNMC Regulation - 2013 Syllabus
Unit –IV
RBI - Structure – Functions – Methods of Credit Control – Quantitative and
Qualitative Credit Control.
Unit- V
E- Banking – Meaning – Benefits – Internet Banking – Home Banking - Tele
Banking – Mobile Banking – Virtual Banking –ATM Card, Debit Card, Credit Card
Smart Card, EFT and ECS(Credit/Debit) - Advantages of E-Banking – Constraints in
E-Banking.
Text Book-1:
Title of the Book : Banking Theory Law and Practice
Names of the author : Gordon, Natarajan
Publisher : Himalaya Publishing House
Edition /Year : 2011
SRNMC Regulation - 2013 Syllabus
Unit-I:
Page Number - 1 -25, 55 – 72, 358 - 369
Unit-II:
Page Number - 84 – 97, 108 – 115, 118 - 128
Unit-III:
Page Number - 136 – 151, 154 - 162
Unit-IV:
Page Number – 413 - 426
Unit-V:
Page Number – 499 -504, 510 - 513
Reference Book-1
Title of the Book : Banking Theory Law and Practice
Names of the author : Sundaram and Varshney
Publisher :
Edition/Year :
Reference Book-2
Title of the Book : Banking Theory Law and Practice
Name of the Author : P.N.Varshney
Publisher :
Edition/Year :
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : IV No. of Hours allotted : 5 / Week
Part III : Core Subject- Paper X No. of Credits : 3
Title of the Paper : DATABASE MANAGEMENT SYSTEMS
Objectives:
To inculcate knowledge on the basic concepts of Database systems
To inculcate knowledge on SQL commands and PL/SQL Programming.
Unit I
Introduction to DBMS:- Characteristics of Data in Database - Database
Management system - Types of Database management system
Introduction to RDBMS:-Introduction - RDBMS Terminology - The
Relational Data structure – Relational Data Integrity - Relational Data Manipulation -
Codd’s Rules.
Unit II
Entity-Relationship Modeling: - Introduction- E-R model-Components of an E-
R model- Entities - Attributes-E-R Diagram conventions –Relationships - E-R
modeling symbols.
Relational Algebra:- Relational Algebraic operations – Union – Intersection –
Difference- Cartesian product – Select – Project – Rename – Join – Division.
Unit III
Introduction to SQL:- Introduction – Characteristics of SQL – Advantages of
SQL - SQL data types and Literals – Types of SQL Commands – SQL operators –
Tables, Views and Indexes:– Tables - Views – Indexes.
SRNMC Regulation - 2013 Syllabus
Unit IV
Queries and Sub queries:– Queries – Subqueries - Aggregate Functions –
Insert, Update and Delete Operations .
Unit-V
Cursors:– Introduction- Cursor Operations – Cursor Positions. Introduction to
PL/SQL:– Introduction - PL/SQL Architecture - PL/SQL Variables - PL/SQL Data
Types - Control Structures-Cursors - PL/SQL Exceptions-PL/SQL Triggers.
Text Book-1:
Title of the Book : Database Management Systems
Names of the author : Alexis Leon & Mathews Leon
Publisher : Vikas Publishing Pvt Ltd
Edition / Year : 1999.
Unit-I
Chapter 5 (Page Number: 99 to 117)
Chapter 7 (Page Number: 159 to 168 )
Unit – II
Chapter 9 (Page Number: 195 to 212)
Chapter 12(Page Number 263 to 272)
Unit – III
Chapter14 (Page Number: 291 to 311)
Chapter 15 (Page Number: 319 to 334)
Unit – IV
Chapter 17 (Page Number: 355 to 378)
Chapter 18 (Page Number: 385 to 392)
SRNMC Regulation - 2013 Syllabus
Chapter 19 (Page Number: 395 to 399)
Unit – V:
Chapter 20 (Page Number: 401 to 408)
Chapter 46 - D (Page Number: 933 to 967)
Reference Book–1:
Title of the Book : Database Management Systems
Names of the author : Raghu Ramakrishnan & Johannes Gehrke
Publisher : MCGraw Hill International Edition
Edition / Year : 1996
Reference Book–2:
Title of the Book : Database System Concepts
Names of the author : Abraham Silberschatz, Henry F. Korth, S. Sudarshan
Publisher : McGraw Hill Publications
Edition / Year : 2006
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : IV No. of Hours allotted : 5 / Week
Part : Elective Subject – Paper II No. of Credits : 5
Title of the Paper : DBMS LAB
1. Create a table “Book” with the following fields:
ID, TITLE, AUTHOR, PUBLISHER, YEAR, PRICE
a) Display all the records in the book table
b) Display the distinct publisher’s name
c) Display the fields title, author and publisher whose publishing year is 1999
and the rate of book is not less than 300.
d) Display the fields of the publishing year is 1999 and 2000
e) Display all the fields in the book table whose price is not less than 400 and
greater than 600.
f) Display the fields title, author and price/50 as price_D
g) Find the author whose name contains ‘s’
h) Display the publisher, avg(price) as avgp, max(price)as maxp, min(price) as
minp from book table by using publisher having count is greater than or
equal to 2.
i) Display the records in book table where publisher is dell books and order
the price in descending order.
2. Create a table “Employee” with the following fields:
EMPNO, NAME, DOJ, DOB, DESIGNATION, DEPTNAME, BASICPAY,
SEX
a) Display all the details of the employee
b) Display the details of the longest service employee
c) Display the details of youngest service employee
d) Display the name of the employee in the alphabetical order.
e) Display the employee details whose basic pay is greater than 10000
SRNMC Regulation - 2013 Syllabus
f) Decode f as female
g) Decode m as male
h) Display the name in upper case and pad the designation with * symbol.
3. Create a table “Customer” with the following fields
ID,NAME,AGE,ADDRESS,SALARY
a) Display id, name and salary of the customer
b) Display id, name, and salary from customer whose salary >20000.
c) Display id, name, and salary from the customer table whose salary is
greater than 20000 and age is less than 26 years.
d) Display the name of the customer in the alphabetical order.
e) Display id, name, and salary from the customer table for the customer
whose name is karthick.
f) Alter the table to include the column total and allowance.
g) Calculate the allowance.
h) Display the total amount of salary on each customer
i) Display all the records from customer table whose salary starts with 200.
j) Update address for a customer whose id is 6
k) Fetch top 3 records from customer table.
l) Delete a customer whose id is 6
4. Create a “Store” table with the following fields (STORENAME, SALES IN
DOLLAR,SALESDATE)
a) Display all the details of the store
b) Display all the stores information with sales dollar amount in descending
Order.
c) Display all stores name with sales above $1000.
d) Select all stores with sales greater than $1000 or all stores with sales less
than $100 and greater than $275.
e) Select all sales information between January 6,1999 and January 10,1999
f) Select all records for the losangeles and the san diego stores
g) Find the store whose name contains ‘AN’
h) Find the number of records
SRNMC Regulation - 2013 Syllabus
i) Find the number of distinct store names
j) Get the highest sales from the table
k) Find the total sales of each store
5. Create a “Customer” table with the following fields
(ID, NAME, AGE, ADDRESS, SALARY)
a) Description of the customer table.
b) Inserting values into the customer table.
c) Create a view table for customers.
d) Display all the details of customer in view table.
e) To update the age of particular record.
f) Deleting a particular rows into a view table.
g) Dropping views.
6. Create an “Employee” table with the following fields
(EMPNO, NAME, DEPTID, BASIC, HRA, DEDUCTION TAX)
a) Display the details of all employees
b) Get the number of employees in dept d1 whose basicpay is less than 6000
c) Find the total pay for all the employees in the dept d1 and whose basic pay
is greater than 6000.
d) Find the name of all employees whose basic pay is greater than the average
basic pay.
e) Get deptid, average, maximum and minimum pay of all the departments.
f) Get deptid, average, maximum and minimum pay of all the departments
having more than two employees.
g) Get deptid, average, maximum and minimum pay of all the departments
(except dept d1) having more than two employees.
7. Create student table with following fields.
(REGNO, NAME, MARK1, MARK2, MARK3,)
Write a program to prepare student mark list using cursor.
SRNMC Regulation - 2013 Syllabus
8. Create sms table with following fields.
(REGNO, NAME, MARK1, MARK2, MARK3,)
Create sms1 table with the following fields
(SNO, SNAME, TOTAL, AVERAGE, RESULT)
To prepare student mark list using trigger.
9. Create an employee table with following fields.
(ENO, EMPNAME, SALARY, DEDUCTION)
Create a salary table with the following fields
(ENAME, NETSALARY)
Write a code to calculate the salary of each employee and update the salary
table using cursor.
10. Write a Pl/Sql program to raise an user defined exception.
11. Write a pl/sql program to raise system defined exception.
12. Write a pl/sql program for bonus calculation using if – then – else statement.
13. Write a pl/sql program for prime number checking using goto statement.
14. Write a pl/sql program using Exit – When statement
15. Write a pl/sql program to find the square root, power and sum of squares of n
numbers using FOR loop.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR - 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : IV No. of Hours Allotted: 2/Week
Part IV : Non Major Elective Paper – II No. of Credits : 2
Title of the paper: BUSINESS COMMUNICATION
Objectives:
To acquire knowledge about the writing of Business letters and letter for
appointment
To enrich knowledge about the banking correspondence in Business
communication
Unit I
Business communication – Meaning – Essential – Importance –
Methods – Types – Communication through Letters – Layout of Letter
Application for Appointment – Interview letter – Appointment order
Unit II
Business Enquiries – Solicited & Unsolicited Enquiries – Offers and
Quotations - Orders – Execution of Orders
Unit III
Banking Correspondence – Opening a New Account – Stop Payment –
Closing of an Account
SRNMC Regulation - 2013 Syllabus
Text Book:
Title of the Book : Modern Commercial Correspondence
Name of the author : R.S.N.Pillai
Publisher : S.Chand & Company Ltd
Edition / Year : Reprint 2011
Unit-I:
Chapter 1: Page Number - 3-19
Chapter 8: Page Number - 69-80
Unit-II:
Chapter 12 to 16: Page Number - 109-156.
Unit-III:
Chapter 25: Page Number - 249-258.
Reference Book – 1:
Title of the Book : Business Communication
Names of the author : Dr. P. Sundara Pandian, Dr. B. Ravichandran
Publisher : M.M Publishers, Virudhunagar
Edition / Year :
Reference Book - 2:
Title of the Book : Business Communication
Names of the author : N.S. Raghunathan & Dr.B. Ravichandran
Publisher :
Edition / Year :
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR-626 203
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : V No of Hours Allotted : 6 / week
Part III : Core Subject – Paper XI No of Credits : 5
Title of the Paper : FINANCIAL ACCOUNTING-V
OBJECTIVES
To acquire knowledge about formation of a company,
To get trained in valuation of shares and goodwill.
Unit-I
Company Accounts – Introduction – Formation of a Company – Types of
Share Capital – Raising of Share Capital – Issue of Shares – Equity and Preference
Shares – Forfeiture and Reissue of Shares – Redemption of Preference Shares.
Unit-II
Debentures – Different Types of Issues – Debentures as a Collateral Security –
Redemption of Debentures – Sinking Fund Method Only.
Unit-III
Valuation of Goodwill – Methods – Simple Profit – Super Profit –
Capitalisation Method - Valuation of Shares – Methods – Intrinsic – Yield Value –
Fair Value – Profit Prior to Incorporation.
Unit-IV:
Amalgamation – Absorption – Reconstruction – Meaning – Legal Aspects –
Realisation Accounts – Purchase Consideration – Internal Reconstruction.
Unit-V:
Final Accounts of a Company – Preparation of Profit and Loss account and
Balance Sheet – Liquidation of Company – Liquidators Final Statement of Accounts.
SRNMC Regulation - 2013 Syllabus
Text Book:
Title of the Book : Corporate Accounting
Names of the author : T.S. Reddy and Murthy
Publisher : Margham Publication, Chennai
Edition / Year : Sixth Revised Edition-2007
Unit-I:
Section 1.16 to1.100
Section 3.2 to3.54.
Unit- II:
Section 4.2 to 4.70
Unit-III:
Section 8.1 to 8.80
Section 6.1 to 6.27
Unit-IV:
Section 10.1 to 10.114
Section 9.1 to 9.48
Unit-V:
Section 7.1 to 7.75
Section 11.1 to 11.53
SRNMC Regulation - 2013 Syllabus
Reference Book-1:
Title of the Book : Advanced Accountancy-Part II(Corporate Accounting)
Names of the author : M.A. Arulanandam and K.S.Raman
Publisher : Himalaya Publishing house, Mumbai
Edition / Year : 2005, Reprint 2008.
Reference Book-2:
Title of the Book : Advanced Accountancy-PartII (Corporate Accounting)
Names of the author : S.P. Jain & K.L. Narang
Publisher : Kalyani Publishers, Ludhiana
Edition / Year : 18th
2009.
Note:
The questions should be asked in the ratio of 80% for Problems and 20% for
Theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those Who are Joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : V No. of Hours allotted : 6 / Week
Part III : Core Subject – Paper XII No. of Credits : 4
Title of the paper : INCOME TAX - I
OBJECTIVES:
To make student familiar with the income tax provisions.
To give a deep understanding of computation of income under various heads.
Unit-I : Introduction :
Introduction – Income Tax Act, 1961 – Definitions – Income – Assessee –
Assessment Year – Previous Year - Person ,Deemed Income- Residential
status(Individual Assessee Only) – Capital Receipt and Revenue Receipt, Capital
Expenditure and Revenue Expenditure.
Unit-II : Income From Salary:
Salary – Different Forms of Salary and Allowances – Perquisites – Types –
Computation of Salary Income .
Unit-III : Income From House Property:
Annual Value – Deductions From Annual Value – Unrealised Rent - Let out
House – Self Occupied House – Deemed to be Let out – Computation of Income From
House Property.
Unit-IV : Income From Business or Profession and Capital Gain:
Business - Deductions – Allowable and Disallowable Expenses – Computation
of Income From Business or Profession – Income From Capital Gains – Introduction -
Capital Assets – Capital Gains – Types – Computation of Income From Capital Gain.
SRNMC Regulation - 2013 Syllabus
Unit – V : Income From Other Sources and Exempted Income:
Meaning – Securities – Types – Computation of Income From Other Sources –
Clubbing of Income – Income of Other Persons included in the Assessee’s total
income – Exempted Income.
Text Book :
Title of Book : Income Tax Law and Accounts
Name of the author : H.C. Mehrotra
Publisher : Sahitya Bhavan Publications, Agra.
Edition/Year :
Reference Book:
Title of Book : Income Tax Law & Practices
Names of the author : T.S.Reddy & Hari Prasad Reddy
Publisher : Margam Publications, Chennai.
Edition / Year :
Note:
The questions should be asked in the ratio of 70% for Problems and 30% for Theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : V No. of Hours allotted: 6 / Week
Part III : Core Subject – Paper XIII No. of Credits : 5
Title of the Paper : INTERNET AND WEB TECHNOLOGY
Objectives:
To understand the concept of Internet.
To enrich the knowledge about HTML, Java Script and VB Script.
Unit –I
Introduction to the Internet: Computer in Business – Networking- Internet -
Email- Resource sharing – Gopher-WWW-Usenet-Telnet. Internet Technologies:
Modem-Internet Addressing-Physical Connections-Telephone lines. Internet
Browsers: Internet Explorer- Netscape navigator.
Unit-II
Introduction to HTML: History of HTML- HTML Generations- HTML
Documents-Anchor Tag - Hyper Links – Head and Body Sections: Header Section-
Title – Links - Colorful Web Page - Comment Lines - Designing the body section:
Heading Printing - Aligning the headings - Horizontal Rule – Paragraph - Tab setting-
Images and pictures. Ordered and Unordered Lists: Lists - Unordered lists - Headings
in a List- Ordered lists - Nested lists.
Unit-III
Table Handling:- Tables - Table Creation in HTML -Width of the Table and
Cells- Cells Spanning Multiple Rows/Columns - Coloring Cells - Column
Specification. Frames:-Frameset Definition-Frame definition-Nested Framesets.
Forms:-Action Attribute- Method Attribute - Enctype Attribute-Drop Down List-
Sample Forms.
SRNMC Regulation - 2013 Syllabus
Unit-IV
Introduction to JavaScript:- What is Java Script –JavaScript and the ECMA
script Specification – Relationship between JavaScript versions and ECMA Script
editions –Where to in Head and Body Sections – Using and external JavaScript –
JavaScript statements –Blocks –Multi line Comments – Using comments to prevent
execution –variables – Assigning values to Undeclared JavaScript variables –
Redeclaring JavaScript Variables –operators –Arithmetic operators –Assignment
Operators – The + operator used on strings – Adding strings and numbers –
Comparison operators – Logical operators – Conditional operator –if….. else
statement – if else if else statement- Switch statement- pop up boxes –Functions – The
lifetime of JavaScript Variables –loops –For….. in Statement.
JavaScript Objects:- Introduction – Methods –String Object – Complete String
Object Reference –Date Object – Date Object Properties – Create a Date Object – Set
Dates – Comparing Two Dates – Complete Date Object Reference – Date object
Properties – Date object Methods –Array Object – Creating an Array – Accessing an
Array – Modify Values in an Array – Complete Array Object Reference – Array
Object Methods –Boolean Object.
Unit-V
Introduction to VB Script:- Meaning-VB Script Editors-Adding VB Script to
HTML – Using an External VB Script- VB Script Basics- Data Types- Variant Sub
Types - Variables- Constants- Operators –Control Statements –Select Case –Looping
Statements –Arrays –Procedures – Function Procedures –Coding Conventions –
Constant Naming Conventions- Variable Scope Code Commenting Conventions –
Conversion Functions- Format Functions- Math Functions- Array Functions - String
Functions- Keywords – Err Objects.
SRNMC Regulation - 2013 Syllabus
Text Book-1:
Title of the Book : World Wide Web Design With HTML
Name of the author : C.Xavier
Publisher : Tata McGraw Hill Education Pvt.Ltd
Edition / Year : 2000.
Unit-I (From Text Book 1)
Chapter 1 (Sections: 1.1 to 1.9)
Chapter 2 (Sections: 2.1 to 2.4)
Chapter 3 (Sections: 3.1 to 3.2)
Unit – II (From Text Book 1)
Chapter 4 (Sections: 4.1 to 4.6)
Chapter 5 (Sections: 5.1 to 5.6)
Chapter 6 (Sections: 6.1 to 6.6)
Chapter 7 (Sections: 7.1 to 7.5)
Unit – III (From Text Book 1)
Chapter 8 (Sections: 8.1 to 8.6)
Chapter 10 (Sections: 10.1 to 10.3)
Chapter 12 (Sections: 12.1 to 12.4)
SRNMC Regulation - 2013 Syllabus
Text Book-2:
Title of the Book : Web Technology
Name of the author : L.Mathu Krithigha Venkatesh
Publisher : Margham Publications
Edition / Year : 2010.
Unit – IV (From Text Book 2)
Chapter 10(Page Number : 159 - 189)
Chapter 11(Page Number : 190 – 214)
Unit – V : (From Text Book 2)
Chapters 19(Page Number : 372 – 411)
Reference Book–1:
Title of the Book : Web Technology
Name of the author : Ramesh bangia
Publisher : Fire Wall Media
Edition / Year : 2008
Reference Book–2:
Title of the Book : Web Technology & Design
Name of the author : Xavier
Publisher : New Age International Publications
Edition / Year : First Edition / 2003
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : V No. of Hours allotted: 6 / Week
Part : Elective Subject – Paper III No. of Credits : 5
Title of the Paper : WEB TECHNOLOGY - LAB
HTML:
1. To design a simple page with images
2. To design a simple page with all text features and fonts
3. To design a time table page using Table
4. To design bio-data using Table
5. To design department information using lists
6. To design a page using Frame
7. To design Image Gallery
8. Design a simple web page using hyper links
9. To design an application form
10. Design a page for E-Book
Java Script & VB Script:
1. List the numbers.
2. Find the factorial of a given number.
3. Find odd or even & prime or not.
4. Sort the given array.
5. Arithmetic operations using buttons.
6. Slide show using buttons.
7. String manipulations.
8. Create own exception by using java script.
9. Bank Transaction.
10. Login and display the personal details.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : V No. of Hours allotted: 2 / Week
Part IV : Skill Based Subject – Paper II No. of Credits : 2
Title of the Paper : INFORMATION TECHNOLOGY
Objectives:
To enrich the learners to be familiar with basics of computer networks.
To enable commerce and enhance business intelligence using IT.
Unit I:
Computer Networks:- What is a computer Network? - Types of Networks –
Categories of Network - The OSI Model - Network Cables - Network Topologies:
Star-Ring- Bus.
Unit-II:
Internet Concepts:– Internet Services: E-Mail – Face Book – Video Chatting –
How to Search on Internet? - Internet Applications: Online Railway Ticket
Reservation- Online Banking
Unit-III:
Enabling Commerce Using the Internet – Enhancing Business Intelligence
Using Information Systems.
Text Book:
Study Material will be prepared by the Department of Commerce with
computer application.
SRNMC Regulation - 2013 Syllabus
Reference Book 1 :
Title of the Book : Information Systems Today : Managing in the Digital World
Names of the author : VALACICH,JOSEPH S., JESSUP,LEONARD.
Publisher : PHI
Edition / Year : Third Edition/2011
Reference Book 2:
Title of the Book : Fundamentals of Computer and Information Technology.
Names of the author : Dr.Peer Mohamed, Dr.Shazuli Ibrahim and Er.Thasleema.
Publisher : Pass Publications.
Edition / Year : First Edition 2011.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com Subject Code :
Semester : V No. of Hours allotted : 2 / Week
Part IV : Skill Based Subject - Practical II No. of Credits : 2
Title of the Paper : ELEMENTS OF TALLY - PRACTICAL
Objectives:
To enrich the learners to be familiar with Fundamentals of Tally
To acquire the knowledge about the application of Accounting Concepts
through computer.
Tally Practical
1. Company Creation and Alteration
2. Creating and Displaying Ledger
3. Voucher Creation
4. Voucher Alteration and Deletion
5. Inventory Information – Stock Summary
6. Inventory Information – Godown Creation and alteration
7. Final Accounts
8. Bank Reconciliation Statement
9. Accounting and Inventory Information’s
10. Bill wise Statements.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : VI No of Hours allotted: 6 / Week
Part III : Core Subject – Paper - XIV No of Credits : 5
Title of the subject : FINANCIAL MANAGEMENT
OBJECTIVES
To install confidence to become a finance manager.
To understand various elements of financial management
Unit I:
Financial Management – Nature – Scope – Objectives – Finance Functions –
Profit Maximization Vs Wealth Maximization – Role and Responsibilities of a
Finance Manager.
Unit II:
Financing Decisions – Capital Structure (Excluding Capital Structure
Theories) – Determinants of Capital Structure – Optimum Capital – Leverages –
Capitalization – Over and Under Capitalization.
Unit III:
Investment Decisions – Planning and Control of Capital Expenditure – Capital
Budgeting – Appraisal – Methods – Traditional –Pay Back Period – Average Rate of
Return – Discounted Cash Flow Methods – Net Present Value – Internal Rate of
Return – Profitability Index.
Unit IV:
Working Capital – Meaning – Types – Concept – Need and Influencing Factors
– Estimation of Working Capital Requirements.
SRNMC Regulation - 2013 Syllabus
Unit V:
Dividend Policy - Dividend Policy Decisions – Dividend Theories –
Modigliani and Miller’s Approach – Walter’s Approach – Determinants of Dividend
Policy – Stability of Dividend – Forms of Dividend.
Text Book-1:
Title of the Book : Financial Management
Name of the author : S.N.Maheswari
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2008
Text Book-2:
Title of the Book : Financial Management
Name of the author : Dr.A.Murthy
Publisher : Margham Publication, Chennai
Edition /Year : 2011
Unit-I:
(From Text Book-1) : Page Number - A.3 to A.14
(From Text Book-2) : Page Number - 1.2 to 1.4
Unit-II:
(From Text Book-1) : Page Number - D.36 to D.40, D.56 to D.79
(From Text Book-2) : Page Number - 5.9 to 5.16
Unit-III:
(From Text Book-1) : Page Number - D.218 to D.272
SRNMC Regulation - 2013 Syllabus
Unit-IV
(From Text Book-1) : Page Number - D.322 to D.329
(From Text Book -2) : Page Number - 9.9 to 9.12
Unit-V
(From Text Book-1) : Page Number - D.470 to D.486
Reference Book-1
Title of the Book : Financial Management
Names of the author : M.Y.Khan & S.P.Jain
Publisher : Tata McGraw Hill, New Delhi
Edition/Year :
Reference Book-2:
Title of the Book : Financial Management
Names of the author : R.S.N.Pillai and Bagavathi
Publisher : S.Chand & Company Ltd, New Delhi.
Edition/Year :
Note:
The questions should be asked in the ratio of 60% for Problems and 40% for
Theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : VI No. of Hours Allotted : 6/week
Part III : Core Subject – Paper XV No. of Credits : 5
Title of the Paper : INCOME TAX-II
OBJECTIVES:
To enable the learners to become familiar with computation of tax liability
To impart knowledge about assessment procedure.
UNIT I:
Set – Off and Carry Forward of Losses – Deduction from Gross Total Income.
UNIT II: Assessment of Individual and HUF
Individual - Procedure for Computing Total Income – Computation of Income
from Individual
HUF Karta – Two Schools of HUF – Difference between HUF and a Firm –
Computation of Income from HUF.
UNIT III:
Assessment of Partnership Firms - Association of Persons – Assessment of
Companies –Types of Companies.
UNIT IV:
Assessment – Return of Income – Procedure for Assessment – Types of
Assessment - Self Assessment - Reassessment - Best Judgement Assessment – Ex-
party Assessment – Rectification of Mistakes.
SRNMC Regulation - 2013 Syllabus
UNIT V:
Deduction and Collection of Tax at Source – Deduction of Tax from Salary
and Advance Payment - Tax Refunds – Penalties – Tax Credit Certificate – Tax
Clearance Certificates.
Text Book:
Title of the Book : Income Tax Law & Accounts
Name of the author : Dr. H.C.Mehrotra
Publisher : Sahitya Bhawan Publications, Agra.
Edition/Year :
Reference Book:
Title of the Book : Income tax Law & practices
Names of the author : T.S. Reddy & Hari Prasad Reddy
Publisher : Margham publications Chennai.
Note:
The questions should be asked in the ratio of 60% for Problems and 40% for
Theory.
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :
Semester : VI No. of Hours allotted : 6 / Week
Part III : Core Subject – Paper XVI No. of Credits : 4
Title of the Paper : E-COMMERCE
Objectives:
To inculcate knowledge on E-Commerce concepts in the present IT world.
To make a student familiar with the mechanism of conducting business
transactions through electronic media.
Unit I
Welcome to Electronic Commerce:-Electronic commerce frame Work-
Electronic Commerce and Media Convergence – The Anatomy of E-Commerce
Applications–Electronic Commerce Consumer Applications –Electronic Commerce
Organization Applications. The Network infrastructure for Electronic Commerce:-
Market Forces Influencing the I-Way – Components of I-Way – Network Access
Equipment – Global Information Distribution Networks.
Unit II
Electronic Commerce and World Wide Web:-Architectural Frame work for
Electronic Commerce – World Wide Web(WWW)as the Architecture – Web
Background: -Hypertext Publishing – Technology Behind the Web – Security and the
Web. Consumer – Oriented Electronic Commerce:-Consumer-Oriented Applications –
Mercantile Process Models – Mercantile from the Consumer’s Perspective –
Mercantile Model from the Merchant’s Perspective.
Unit III
Electronic Payment Systems:-Types of Electronic Payment System- Digital
Token-based Electronic Payment systems – Smart cards and Electronic Payment
SRNMC Regulation - 2013 Syllabus
Systems – Credit Card-Based Electronic Payment Systems- Risk and Electronic
Payment Systems – Designing Electronic Payments Systems. Interorganizational
Commerce and EDI:-Electronic Data Interchange – EDI Applications in Business –
EDI: Legal, Security, and Privacy Issues – EDI and Electronic Commerce.
Unit IV
Intraorganizational Electronic Commerce:-Internal Information Systems –
Macro forces and Internal Commerce - Work-Flow Automation and Coordination –
Customization and Internal Commerce – Supply Chain Management.
Unit V
Advertising and Marketing on the Internet:-The New Age of Information-
Based Marketing – Advertising on the Internet – Charting the On-Line Marketing
Process – Market Research.
Text Book–1:
Title of the Book : Frontiers of Electronic Commerce
Name of the author : Kalakota&Whinston
Publisher :
Edition / Year : 1996
Unit-I
Chapter 1 (Sections: 1.1 to 1.5)
Chapter 2 (Sections: 2.1 to 2.3 , 2.5)
Unit – II
Chapter 6 (Sections: 6.1 to 6.5)
Chapter 7 (Sections: 7.1 to 7.4)
Unit – III
Chapter 8 (Sections: 8.1 to 8.6)
SRNMC Regulation - 2013 Syllabus
Chapter 9 (Sections: 9.1 to 9.4)
Unit – IV
Chapter 11 (Sections: 11.1 to 11.5)
Chapter 9 (Sections: 9.1 to 9.4)
Unit – V
Chapter 13 (Sections: 13.1 to 13.4)
Reference Book–1:
Title of the Book : E-Commerce
Name of the author : P.T.Joseph
Publisher : Prentice Hall of India Pvt.Lt, NewDelhi
Edition / Year : Third Edition / 2008
Reference Book–2:
Title of the Book : Electronic Commerce
Names of the author : Pete Loshin/Jhon Vacca
Publisher : An Imprint of Laxmi Publications Pvt Ltd,New Delhi
Edition / Year : 4th
Edition
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : VI No. of Hours allotted : 6/ Week
Part III : Core Subject – Paper XVII No. of Credits : 4
Title of the Paper : PROJECT - LAB
1. Implementation of Optimization Techniques.
2. Trading, Profit & loss Account and Balance sheet preparation for a Company.
3. Income Tax Preparation.
4. Bank Reconciliation Statement
5. Preparation of Trial Balance
6. Preparation of Material Issue Register(LIFO,FIFO, Simple, and Weighted
Average)
7. Preparation of Flexible Budget
8. Preparation of Machine Hour Rate
SRNMC Regulation - 2013 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : VI No. of Hours allotted : 2/week
Part IV : Skill Based Subject – Practical III No. of Credits : 2
Title of the Paper : COMMERCE PRACTICAL
OBJECTIVE
To Educate the learners about various forms used in business
To Enable the learners to acquire knowledge about various practical usage of
forms in commerce.
List of Practicals:
Filling up of Money Order Form- Telegram Form- Layout of a Business Letter-
Use of common office machine- preparation of vouchers- Invoice and cash
receipts-Telephone etiquette-Handling of visitors.
Format of joint stock company Balance sheet, Model of a partnership deed,
Format of profit and loss appropriate account, Debit note and Credit note,
Statement of affairs of insolvent.
Cost sheet specimen stock sheet/Register, Payroll/wage sheet, Form of Bin and
Time card, Filling of material order and material requisition, Issue register.
Chart of an organization Structure.
Filling up of an account opening form, Knowledge of various forms used in
day-to-day banking-Cheque-pay-in-slip-withdrawal form-transfer form-Draft,
Form of Bill of Exchange and Promissory note, Fixed Deposit Receipt, Safe
Custody Receipt, Form of letter of credit, Currencies of different Countries,
ATM, Debit and credit card.
SRNMC Regulation - 2013 Syllabus
Collection of different types of advertisement, Preparation of advertisement
copy, analyzing brand names-Publishing the products in the market.
Filling up of Equity share application and mutual fund form, Share, Mutual
fund and Bond certificates.
Procedure of sending share certificate along with Transfer deed for name
transfer, Dividend warrant, filling up of proxy form.
Filling up of Income tax returns, Sales tax form, Applying for income tax
refund.
Note:
Students have to submit a practical note book consisting of the specimen
format of all the above document mentioned in the syllabus.
SRNMC Regulation - 2013 Syllabus
SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce(CA)
(Those who are joining in 2013-2014 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code :
Semester : VI No. Of Hours Allotted: 2/Week
Part IV : Skill Based Subject – Paper III No. Of Credits : 2
Title of the Paper : PERSONALITY DEVELOPMENT
OBJECTIVES:
To enrich the learners to the basic concept of Personality Development.
To educate the student to study the minds of the Human.
Unit-I:
Personality Development - Understanding individual behavior - Factors
Influencing Individual Behavior – Models of Man.
Unit-II:
Meaning and Definition of Personality - Determination of personality -
Development of Personality.
Unit-III:
Personality Traits - Definition Nature and Importance of Perception - The
Perception Process - Factors Influencing the Perceptual Set - Barrier to Perceptual
Accuracy - Perceptual Errors and Distortion.
SRNMC Regulation - 2013 Syllabus
Text Book:
Title of the Book : Organizational behaviour
Name of the author : S.S.Khanka
Publisher : S.Chand & Company ltd
Edition/Year : 2000
Unit-I:
Page Number - 31 to 38
Unit-II:
Page Number - 41 to 50
Unit-III
Page Number - 58 to 64
Reference book-1:
Title of the Book : Organizational behaviour
Name of the author : L.M. Prasad
Publisher : Sultan chand & sons.
Edition/Year :
Reference book-2:
Title of the Book : Personality Development
Names of the author : Dr.T.Bharathi& E.G.Parameswaran
Publisher :
Edition/Year :