#833, E.V.R. Periyar High Road, Arumbakkam, Chennai - 600106

B Com Honours

Year of Establishment : 2011

The Department of Commerce (Honours), D G Vaishnav College (Autonomous), started in the year 2011 and it is the first college to be affiliated by the University of Madras for this prestigious course. Since its inception, the department has been steadily growing and catering to the intellectual pursuits of the commerce students. Students with and above 75% score in the Higher secondary examinations, are alone admitted to the Course. This course curriculum has been designed exclusively as an “Academic – Industry” Interface. This course offers

  • 38 Academic papers over six semesters
  • 14 weeks of internship spread over all the semesters
  • 1 Project in the Final Semester

comprising of 165 credits. The minimum passing requirements for the end semester examinations is benchmarked at 60%, to maintain the high standards in the curriculum.

Mission & Goals:

Department of B.Com (Honours) will be a Centre of Excellence in developing global competencies through knowledge creation and dissemination, character building and social commitment.

Department of B.Com (Honours)is committed to offer academic programmes in conventional and in emerging fields incorporating technology, research and an interdisciplinary approach.

 

This academic endeavor will be supported by relevant co- curricular and extra-curricular activities inculcating life-skills, values and social accountability enabling learners make meaningful contribution globally.

 

Contact Details of the Department

Department of B.Com (Honours)

Dwaraka Doss Goverdhan Doss Vaishnav College(Autonomous),

Gokul Bagh, Arumbakkam,

Chennai – 600 106.

Faculty Details

 

Shri. S. Seshadrinathan M.Com., M.Phil.

Advisor & Head of the Department

Smt. S. Mallika M.Com., M.Phil.

Assistant Professor

Smt. M.Renuka M.B.A SET(Commerce & Management)

Assistant Professor

 

Ms. R. Sindhu,M.Com, M.Phil, M.B.A, SET,

Assistant Professor

 

Smt. T. R. Ramya BEMS, M.B.A. SET

Assistant Professor (Part – Time)

 

CMA Rakesh Shankar R 

M.Com., M.B.A., M.A.(Economics), M.A (Tamil Literature) FCMA CPFA(London)

Assistant Professor (Part – Time)

 

Dr. P. Jayakumar M.Com.M.Phil. M.B.A. Ph.D

Assistant Professor (Part – Time)

 

Memorandum of understanding (MOU’s)

  1. Voltas Limited
  2. SBI life Insurance
  3. Chololungma Consultancy Services Pvt. Ltd.
  4. Saint Gobain India Pvt. Ltd
  5. Magnum Clothing Pvt. Ltd.
  6. AMK Solutions Pvt. Ltd.
  7. FLYJAC Logistics Pvt. Ltd.
  8. India Impex Logistics Pvt. Ltd.
  9. Hariharan Associates, Chartered Accountants
  10. Muthukumar Associates, Chartered Accountants
  11. Hillstone Granites Private Limited

Achievements by Staff:

 

  • M. Renuka & Smt. R. Sindhu participated in “Round Table Conference on “Redefining Commerce Education” Organised by Loyola College (August 2017)
  • T. R. Ramya & Smt. M. Renuka attended the FDP on Research Methodology & Statistical Tools for Research organized by IQAC, D G Vaishnav College, Chennai (October 2017)
  • Cost Accounting Test Book Co-Authored by Sri. Rakesh Shankar FCMA Printed by Dipti Press India (OPC) Pvt. Ltd. (Recommended for UG & PG, Professional Courses)
  • Guest Lecture delivered by Sri. Rakesh Shankar FCMA at SIET College for Women for B.Com (Honours) in Oct 2017
  • Rakesh Shankar participated in Regional Cost Convention 2017 organized by the Institute of Cost Accountants of India at Madurai (November 2017)

 

No.of Passed out batches & Pass %          :

2011- 2014                      –         90.91%

2012 – 2015          –         100.00%

2013 – 2016          –         97.22%

2014 – 2017          –         100.00%

Industrial Visits:

  • Chennai Port Trust – August 2017
  • RANE TRW India Private Limited, Singaperumal Koil Post, Chennai – Feb 2018
  • Ashok Leyland, Manali, Chennai, – March 2018
Sl.No
1 Name of the Department Department of B.Com (Honours)
2 Year of Establishment 2011
3 Courses Offered B.Com (Honours) – UG
4 Sanctioned Strength 40
5 Number of Applications received for different courses Academic Year 2015 – 16    – 165 Applications

Academic Year 2016 – 17    – 156 Applications

6 Number of students admitted 2015 Batch – 34

2016 Batch – 40

7 Is curriculum based on the needs of the industry?

If Yes, Furnish details whether curriculum designed is Job Oriented? If So mention

Yes.

Subjects Taught (Job Oriented)

  1. E-Commerce
  2. Corporate Communication
  3. Accounting Standards
  4. Security Analysis & Portfolio Management

Industrial Exposure

  1. Internship in all 5 Semesters.
  2. Case Study Analysis.
  3. Industrial Visits
8 Certificate / Diploma Courses Offered No
9 Student Teacher Ratio 30 : 1
10 Pass Percentage 2011 Batch –   90.91%

2012 Batch – 100.00%

2013 Batch – 97.22%

11 Student Counseling Yes.  Parent Teacher

1)     Interaction held every semester after the declaration of results.

2)     Career Guidance offered to Final Year Students through Placement Cell

3)     Higher Education counseling offered through Faculty members

12 Records pertaining to students attendance Maintained Electronically and Manually
13 CIA Records
  1. Original CIA Records submitted to COE Office
  2. Back Up Records available in the department
14 Records pertaining to Students performance Consolidated results available

(Results GALLEY)

15 Number of M.Phil and Ph.D students working at present No
16 Number of Teachers 1 (Advisor & Head)

3 (Full Time)

3 (Part – Time)

17 Number of M.Phil. and Phd’s awarded Not Applicable
18 Number of Non-Teaching Staff No
19 Number of Seminars / Workshops/ Conferences organized No
20 Number of Seminars / Workshops/ Conferences attended by faculty No
21 Research Projects Not Applicable
22 Awards/ Recognition/patents Not Applicable
23 Number of Publications No
24 Number of books in the department library No Departmental Library

(Central Library Facility is available)

25 Infrastructure Facilities (Labs, Instruments, Seminar Halls, etc.,) Department Desktop – 1

Departmental Printer – 1

26 Records pertaining to students feedback Available
27 Records pertaining to departmental activities & Records
  1. NAAC Reports
  2. Autonomy Extension Committee Reports
  3. Inspection Commission Review
  4.  Affiliation Commission Reports
  5. Board of Studies Records
  6. Internship Profiles / Records
  7. Student’s Personal Profile
  8. Previous Year Question Papers
  9. Parent Teacher Meeting Records
28 MOU’s & Consultancy Services MOU’s entered by the department with             (11)

1)     Voltas Limited

2)     SBI life Insurance

3)     Chololungma Consultancy Services Pvt. Ltd.

4)     Saint Gobain India Pvt. Ltd

5)     Magnum Clothing Pvt. Ltd.

6)     AMK Solutions Pvt. Ltd.

7)     FLYJAC Logistics Pvt. Ltd.

8)     India Impex Logistics Pvt. Ltd.

9)     Hariharan Associates, Chartered Accountants

10) Muthukumar Associates, Chartered Accountants

11) Hillstone Granites Private Limited

29 Extension Activities Carried out by students through NCC, NSS, YRC, Consumer Club, etc.,
30 Healthy Practices 1)     Question Banks prepared by faculty members and circulated to students

2)     Guest Lectures from Industry to bridge the gap between the theory and practice

3)     Parent – Teacher Interaction

31 Annual Budget Rs.2,12,000/-
32 Remarks by External Audit Members Annexure – 1

External Audit Members                                                        Head of the Department

Semester I
Subject FINANCIAL ACCOUNTING- I
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks           ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 90 Hours
Exam Duration 3 Hours

Unit-I

Meaning and scope of accounting – *Basic Accounting Concepts and ConventionsObjectives of AccountingAccounting Transactions – Double Entry Book Keeping – Journal, Ledger, Trial Balance  – Rectification of errors – Preparation of Suspense Account – Effect of Rectification on Profits.                    Bank Reconciliation Statement.

 

Unit-II             (# – Unit for Compulsory Question)

Preparations of Final Accounts of a Sole Trading Concern – Adjustments – Closing Stock, Outstanding and Prepaid items, Depreciation, Provision for Bad Debts, Provision for Discount on Debtors, Interest on Capital and Drawings, Loss of Stock by Fire.

Preparations of Receipt and Payments Accounts – Distinction between Revenue and Capital items –  Income and Expenditure Account and Balance Sheet of Non Trading Organizations.

 

Unit-III

Depreciation – Meaning, Causes, Types – Straight-Line Method (SLM) – Written down Value method (WDV) – Sinking Fund Method – Change of depreciation from SLM to WDV / WDV to SLM with/without retrospective effect. (Simple problems only). (Reference to AS6)

 

Unit-IV             (# – Unit for Compulsory Question)

Accounting from Incomplete Records– Meaning, Features, Defects, Differences between Single Entry and Double Entry System – Statement of Affairs Method – Conversion Method.

 

Unit-V            

Hire Purchase System – Introduction – Accounting Procedure for high value goods – Default and Repossession – Accounting treatment for goods of small value – Hire Purchase Trading Account – Installment Purchase System – Meaning – Accounting Treatment.

 

* Self Study Portion

 

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note:    First Question in Section – C is a Practical Question (Compulsory Question)

            (# – Unit for Compulsory Question)

 

Reference Books:                                                                                                                                                                                                                                                                                                                        

  1. R.L.Gupta & V.K.Gupta – Financial Accounting – Sultan Chand Publishers, New Delhi
  2. Jain & Narang – Financial Accounting – Kalyani Publishers
  3. P.C. Tulsian – Financial Accounting – TATA Mc Graw Hill Publishers
  4. Shukla & Grewal – Advanced Accountancy -Vol .I – S. Chand & Co.
  5. Manikandan S, Rakesh Shankar R, Financial Accounting, Scitech Publications
  6. T. S. Reddy &  A. Murthy  – Financial Accounting – Margham Publications

Note: Latest Editions of the books to be referred.

Semester I
Subject BANKING THEORY, LAW AND PRACTICE
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks                              ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 60 Hours
Exam Duration 3 Hours

Unit-I:

Commercial banking – definition – classification of  banking system–  universal banking – functions – *role of commercial banks in economic development – central banking – definition – need – principles – *central banking Vs commercial banking – functions and role – RBI- functions and working – objectives – legal frame work.

 

Unit-II:            (# – Unit for Compulsory Question)

Opening bank accounts – type of bank accounts – KYC Norms – *FDR- Pay-in-slip book, Withdrawal forms – special type of customers – bank lending – sources and factors of lending – Application procedure – Assessment and evaluation of customer profile and credit worthiness of the applicant for loan – CIBIL Records and Reference. Basel III norms – prudential norms (An Overview) – Introduction to debt recovery tribunals.

 

Unit-III:

Negotiable instruments – meaning – definition – types – distinction between cheque, promissory note and bills of exchange – *CTS Cheques – meaning – advantages.

Endorsement – meaning – types – Crossing – definition – need – types – consequences – opening of crossing – marking of cheques – dishonouring of a cheque – payment in a crossed cheque – material alteration – statutory protection.

 

Unit-IV:                       (# – Unit for Compulsory Question)

Paying Banker – meaning  duties and liabilities of paying banker – Collecting banker – meaning – collecting banker’s role – collecting banker’s duty – collection of bills of exchange – Agent for collection – paying banker Vs collecting banker.

Customer grievances – grievances redressal mechanism structure in banks – Banking Ombudsman.

 

Unit-V:

E-banking – meaning – services – Internet banking – Internet banking Vs. traditional banking – Limitations of internet banking – Mobile banking – ATM- CDM – Electronic Funds Transfer (NEFT –  RTGS – IMPS- SWIFT ) – Indian Financial Network (INFINET) – IFSC – MICR – MMID.

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    First Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. S.Gurusamy, Tata McGraw Hill, New Delhi
  2. P.M.Sundharam, P.N.Varshney, Banking Theory Law & Practice – Sultan Chand &Sons
  3. Khan, M.Y. Indian Financial System – Theory and Practice. Vikas Publishing House
  4. Santhanam – Banking – Theory , Law & Practice, Margham Publications
  5. C. Shekhar & Lekshmy Shekhar, Banking Theory and Practice, Kindle Store

Note: Latest Editions of the books to be referred.

Semester I
Subject MARKETING
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks                              ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 60 Hours
Exam Duration 3 Hours

Unit-I:

Introduction – *Nature, scope and importance of marketing – Evolution of marketing concepts – Core Concepts of Marketing, Functions of Marketing, Importance of Marketing, Marketing Orientations- Marketing environment – Environmental Scanning – Differences between Micro and Macro Environment – Marketing Mix-The Traditional 4P’s – the modern 7P’s.

 

Unit-II:            (# – Unit for Compulsory Question)

Market Selection – Market segmentation – concept, importance and bases; Target market selection – Positioning concept, importance and bases – Product differentiation Vs. Market Segmentation.

Product – Meaning and importance – Product classifications – Concept of product mix – Branding, packaging and labelling – Post-sales services – Product life-cycle – New Product Development.

 

Unit-III:

Pricing – Significance –   Factors affecting price of a product – Pricing policies and strategies.

Promotion: Nature and importance of promotion – Communication process – Types of promotion – *advertising, personal selling, public relations & sales promotion, and their distinctive characteristics – Promotion Mix.

 

Unit-IV:

Distribution – Channels of distribution – meaning and importance; Types of distribution channels; *Wholesaling and retailing – Factors affecting choice of distribution channel.

Retailing – Types of retailing – store based and non-store based retailing, chain stores, specialty stores, supermarkets, retail vending machines – Management of retailing operations – An overview. Introduction to Franchising – Direct Marketing.

 

Unit-V:            (# – Unit for Compulsory Question)

Consumer Behaviour – Introduction, Characteristics, Types of Buying Decision Behaviour: Henry Assael Model-  Consumer Buying Decision Process – Buying Motives, Buyer Behaviour Models- Recent issues and developments in marketing – Social Marketing – online marketing, green marketing, sustainable marketing and relationship marketing.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    First Question in Section – C is a Case Study Based Question (Compulsory Question)

            (# – Unit for Compulsory Question)

 

Reference Books:

  1. C B Gupta & Dr. Rajan Nair –Marketing Management, Sultan Chand Publishers, New Delhi
  2. William J Stanton – Marketing, Prentice- Hall of India ,Economy Edition
  3. PhilipKotler – Principles of Marketing, Prentice- Hall of India ,Eastern Economy Edition
  4. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.
  5. L. Natarajan, Marketing , Margham Publications, Chennai

Note: Latest edition of the books to be referred.

Semester I
Subject BUSINESS ECONOMICS
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks                              ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 60 Hours
Exam Duration 3 Hours

Unit- I:

Introduction to Economics – Wealth, Welfare, Scarcity and Growth Views on Economics – *Positive and Normative Economics – Scope and Importance of Business Economics.

Concepts: Production possibility frontiers – Opportunity Cost – Accounting Profit and Economic Profit – Incremental and Marginal Concepts.

 

Unit-II:                        (# – Unit for Compulsory Question)

Demand Function – Meaning of Demand – Determinants and Distinctions of demand – Law of Demand – Slope & Elasticity of Demand –Shifts in the demand curve vs. movement along the demand curve – *Demand Forecasting.

Supply Function – Meaning of Supply – Determinants of Supply – Law of Supply – Slope & Elasticity of Supply – shifts in the supply curve Vs. movement along the supply curve – Concept of Equilibrium.

 

Unit-III:                                                                                      

Consumer Behaviour – Indifference Curve – Definition, Properties and equilibrium – Law of Diminishing Marginal utility – Equi-marginal utility – Consumer surplus and producer surplus

 

Unit-IV:                       (# – Unit for Compulsory Question)

Production Function – Factors of Production: Law of Variable proportion – Laws of Returns to Scale –Costs of production -total cost, fixed cost, variable cost, average cost, marginal cost, short run and long run costs- Producer’s equilibrium – Economies of scale – Break Even Analysis.

 

Unit-V:

Product pricing:  price and output determination under perfect competition – profit maximization, monopoly- price discrimination, monopolistic competition, oligopoly-  collusion and cartels- *pricing objectives and methods.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    First Question in Section – C is a Case Study Based Question (Compulsory Question)

            (# – Unit for Compulsory Question)

 

Reference books:

  1. L. Mehta, Managerial Economics- analysis, problems and cases – Sultan Chand Publishers, New Delhi.
  2. M Chaundhary, business economics- RBSA Publishers, Jaipur
  3. L. AHUJA, business economics, Sultan Chand Publishers, New Delhi
  4. Maddala, G.S., and E. Miller. Microeconomics: Theory and Applications. McGraw- Hill International Ed.
  5. Sankaran, Business economics- Margham Publications, Chennai

Note: Latest edition of the books to be referred.

 

 

 

Semester I
Subject CORPORATE COMMUNICATION
Core / Allied / Elective Non Major Elective
Maximum Marks CIA- 40 Marks                              ESE-100 Marks
Credits/ Instruction Hours 2 Credits / 30 Hours
Exam Duration 3 Hours

 

Unit-I :

Introduction to Communication- Meaning and Definition – Process – Functions – *Objectives – Importance – Essentials of effective communication – Communication barriers –  Overcoming communication barriers.

 

Unit-II:            (# – Unit for Compulsory Question)      

* Types of Communication -Written – Oral – Face-to-face – Silence – Merits and limitations – modern methods of communication- E-Mail- , Video Conferencing – *Social Corporate Networking.

 

Unit-III:          

Business Letters – Need and functions of business letters – Planning & layout of business letter – Kinds of business letters.

 

Unit-IV:           (# – Unit for Compulsory Question)

Drafting of business letters – Enquiries and replies –  Sales letters –  Circular letters.

Internal Communication – Preparation of Memos & Notes

 

Unit-V:

Application of Communication Skills – Group Decision-Making – Presentation – Speeches – Customer Care/Customers Relations – Public Relations.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:

  1. First Question in Section – C is a Case Study Based Question (Compulsory Question)
  2. Case Study to be based on drafting letters/ E-mail.

 

Reference books:

 

  1. Rajendra Pal, Essentials of Business Communication,  Sultan Chand Publishers, New Delhi
  2. N. S . Raghunathan & B. Santhanam, Business Communication, Margham Publications, Chennai
  3. R. C. Bhatia, Business Communication, Ane Books Pvt Ltd, New Delhi

 

Note: Latest edition of the books to be referred.

Semester II
Subject FINANCIAL ACCOUNTING- II
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks           ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 90 Hours
Exam Duration 3 Hours

 

Unit-I:

Average Due Date – Account Current – Accounting for Insurance Claims – Loss of Stock- Loss of Profit (Simple Problems Only).

 

Unit-II:                        (# – Unit for Compulsory Question)

Branch Accounting – Debtors system, Stock and debtors system, Independent branch (Foreign Branches excluded) – Branch final accounts system and whole sale basis system – Departmental accounts – inter-departmental transfers.

 

Unit-III:

Partnership Accounts – I – Admission, Retirement and Death of Partner(s) – Computation of Revised profit sharing ratios – Accounting for Goodwill – Treatment of Reserves – Revaluation of Assets and Liabilities – Preparation of Balance Sheet of Reconstituted firm.

 

Unit-IV:           (# – Unit for Compulsory Question)

Dissolution of Partnership – Insolvency of a partner – Garner Vs Murray – Insolvency of one or more partners – Insolvency of all partners – piecemeal Distribution – Proportionate Capital Method and Maximum Loss method.

 

Unit-V:                       

Introduction to computerized Accounting System – Use of ERP, SAP in real time business transactions An overview of computerized accounting system–Salient features and significance, Concept of grouping of accounts, Accounting packages and consideration for their selection (Theoretical concepts only).

 

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 6 4 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 1 3 4 2 20 40

Note: First Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:                                                                                                                                                                                                                                                                                                                        

  1. R.L.Gupta & V.K.Gupta – Financial Accounting – Sultan Chand Publishers, New Delhi
  2. Jain & Narang – Financial Accounting – Kalyani Publishers
  3. P.C. Tulsian – Financial Accounting – TATA Mc Graw Hill Publishers
  4. Shukla & Grewal – Advanced Accountancy -Vol .I – S. Chand & Co.
  5. Manikandan S, Rakesh Shankar R, Financial Accounting, Scitech Publications
  6. T. S. Reddy &  A. Murthy  – Financial Accounting – Margham Publications

Note: Latest Editions of the books to be referred.

 

 

 

Semester II
Subject PRINCIPLES OF MANAGEMENT
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks           ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 60 Hours
Exam Duration 3 Hours

UNIT I:

Management – definition, importance, functions; *Nature-as profession, science and art, universality of management; *Levels of management – managerial tasks and skills Classical School-contributions of Taylor, Henry Fayol and Elton Mayo, Different schools of management thought – Approaches in Management – Behavioural,  Scientific, Systems, and Contingency,  Management thoughts in Indian Philosophy – An Overview.

 

UNIT II:                      (# – Unit for Compulsory Question)

Planning – concept, importance, types, steps, premises, *Barriers to effective planning and remedial measures. MBO – Strategic Planning-concept.

Forecasting-concept – techniques.

Decision making – Meaning, Advantages and Disadvantages, process, problems in Decision making.

 

UNIT III:

Organising – concept, importance, principles, different organization models – Line & Staff, Functional,  Product, Matrix, Geographical, Virtual, Organizations, Networks – Types of Network Organizations/Clusters   Organizational  Designs  for  Change  and Innovation

*Departmentation – need, basis, principles – Delegation of Authority –  elements – steps – barriers- Centralisation and Decentralization of Authority – Span of  Management –concept – types and factors.

 

UNIT IV:                     (# – Unit for Compulsory Question)

Motivation: concept, importance, contributions of McGregor, Maslow, and Herzberg.

Leadership: concept, importance, types, leadership traits.

Co-ordination: concept, significance, principles, and techniques

Control: concept and steps, Control Techniques.

 

UNIT V:

Latest trends in Management- Concept   of   Knowledge   management, technology      management, Employee energy management, Process & change   management- project quality standards – six sigma, CMM, CMMI,  PCMM,  Impact  of  IT  quality  management  systems, learning organizations

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: First Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

Reference Books:

  1. Gupta.C.B, Business Management, Sultan Chand Publishers, New Delhi
  2. Koontz Harold and Heinz Weihrich ,  Essentials of Management , TATA Mc Graw Hill
  3. Prasad L.M., Principles & Practice of management, Sultan Chand Publishers
  4. Stoner.A.F and freeman.R.E., Management, Prentice Hall of India
  5. Chhabra, T.N. Principles and Practice of Management. Dhanpat Rai & Co.,

Note: Latest Editions of the books to be referred.

Semester II
Subject SERVICES MARKETING
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks           ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 60 Hours
Exam Duration 3 Hours

 

UNIT I:

Introduction – evolution and growth of service sector – characteristics of services – *Distinction between goods and services – classification of services.

 

UNIT II:

Service Marketing Mix— Elements: Service Products, Pricing in Services, Service Promotion. Place in Services, and People in Services, Managing Service Quality, Relationship Marketing — Concept, -Application – Marketing Strategy.

 

UNIT III:         (# – Unit for Compulsory Question)

Cost of services, Pricing – objectives of pricing – cost based pricing – monetary and non monetary costs – value based pricing – pricing tactics – applications of pricing.

Promotion – designing the promotional mix – *personal selling – advertising – sales promotion – publicity and public relations – Service location – factors affecting choice of service location – Distribution – methods of distributing services – challenges in distribution of services.

 

UNIT IV:

Place-Service distribution – components of service delivery system – potential management –  problems associated with services delivery.

Physical Evidence-  concept of Physical Evidence, importance, types of Physical Evidence in various services – designing physical evidences for services.

 

Unit – V:          (# – Unit for Compulsory Question)

Marketing of Services – Banking Services – Financial Services – Insurance Service Marketing  – Application of Service Marketing to Hospitals & Health care industry – Tourism and telecommunication services – Educational Institutions.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: First Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books

  1. A. Zeithaml, Service Marketing, Tata Mc Graw Hill, 2000.
  2. Christopher Lovelock, Service Marketing, Pearson Education Asia, 2000
  3. Helen Woodruff, Services Marketing, Macmilan India Limited
  4. Govind Apte, Services Marketing, Oxford University Press India
  5. L . Natarajan, Services Marketing, Margham Publications, Chennai

Note: Latest Editions of the books to be referred.

 

Semester II
Subject BUSINESS POLICY & ENVIRONMENT
Core / Allied / Elective CORE
Maximum Marks CIA- 40 Marks           ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 60 Hours
Exam Duration 3 Hours

 

UNIT I:

Business Policy – Meaning, Scope Relationship between Business, Government and Law- B

 

UNIT II:         

Business Environment – Meaning, Dimensions of Business Environment – Overview of Business Environment- *Natural Environment – Environmental Analysis – Need – Importance – Approaches  and Forecasting techniques.

           

UNIT III:                     (# – Unit for Compulsory Question)

 

Internal Business Environment Organizational Analysis – Need – Approaches – ETOP Analysis – SWOT Analysis – TOWS – BCG Matrix – McKinsey’s 7S Framework, PORTER’s Model.

 

 

UNIT IV:                     (# – Unit for Compulsory Question)

External Environment Political – Cultural – Legal – Demographic – Governmental – Technological – Global Environment – Globalization – significance, strategies for globalization,

Economic Environment, Social Environment – *Business and society – Ethical issues in Business – Corporate Code of Ethics: Accountability and Responsibility – Corporate Social Responsibility – Social Audit.

 

UNIT V:

International Business Environment

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

 

Note: First Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books :

  1. Francis Cherunilam, Business Environment, Himalaya Publishing House, Mumbai
  2. K, Essentials of Business Management, Himalaya Publishing House, Mumbai
  3. P.M.Michael, Business Policy and Environment, S.Chand & co., New Delhi
  4. Joseph R, Business Policy and Environment, Anmol Publications Private Limited
  5. Paul, Business Environment , TATA McGraw Hill Publishing

 

Note: Latest Editions of the books to be referred.

 

 

Semester II
Subject E-Commerce
Core / Allied / Elective Non Major Elective
Maximum Marks CIA- 40 Marks                              ESE-100 Marks
Credits/ Instruction Hours 2 Credits / 30 Hours
Exam Duration 3 Hours

 

UNIT I:

E-Commerce – Introduction – meaning and concept – *Needs and advantages of e-commerce – Electronic commerce Vs Traditional commerce – Challenges of e-commerce.

 

UNIT II:                      (# – Unit for Compulsory Question)

Internet – Concept & evaluation – Features of Internet – email –WWW – ftp – telnet – newsgroup & video conferencing – Intranet & Extranet – ISDN – TCP/IP – *Limitation of internet – Hardware & software requirement of Internet.

 

UNIT III:

Electronic Payment Systems – Virtual Payment systems – e-Cash – e-cheque – e-wallet –  *credit cards, debit cards, smart cards –  E-Banking. E-commerce applications in manufacturing, wholesale, retail and service sector.

 

UNIT IV:                     (# – Unit for Compulsory Question)

E-Marketing: Business to Business (B2B) – Business to customer (B2C)  – Customer to Customer(C2C) – Government to Citizens (G2C) –  Online Sales force – On line Service and Support. EDI – Functions & components.

 

UNIT V:                     

Legal Aspects of e-commerce, Security issues of e-commerce – *Firewall, E-locking, Encryption –  Cyber laws – Aims and salient provisions – Information Technology Act, 2000 (An Overview).

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: First Question in Section – C is a Case Study Based Question (Compulsory Question)

            (# – Unit for Compulsory Question)

 

Reference Books:

  1. Agarwala , K.N. and D. Agarwala Business on the Net : What’s and How’s of E-Commerce , McMillan
  2. Frontiers of E-Commerce Ravi Kalkota , TMH
  3. Elias M Awad, Electronic Commerce : From Vision to Fulfillment. PHI Learning India

 

Note: Latest Editions of the books to be referred.

SEMESTER III
SUBJECT BUSINESS MATHEMATICS
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

Unit – I:

Theory of Sets – Set Theory – Definition – Elements and Types of Sets – Operations on Sets- Relations and Functions of Sets.

 

Unit – II:

Ratio, Proportion and Variations – Permutation and Combinations.

 

Unit – III:

Binominal Theorem, Exponential and Logarithmic Series – Arithmetic, Geometric and Harmonic Progressions.

 

Unit – IV:                    (# – Unit for Compulsory Question)

Differential Calculus – Differentiation – Meaning – Rules – Maxima and Minima of Univariate Functions- Application of Maxima and Minima in Business.

 

Unit – V:                      (# – Unit for Compulsory Question)

Simple Interest, Compound Interest and Annuity – Matrices –  Meaning and Operations – Matrix inversion – Solutions to Linear Equations.

 

Note:    No Theory Questions to be asked

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

 

Note: Question in Section – C is a Practical Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:                                                                                                                                                                                                                                                                                                                        

  1. P.R.Vittal , Business Mathematics, Margham Publications, Chennai
  2. D.C. Sancheti and V.K. Kapoor Business Mathematics , Sultan Chand Publishers, New Delhi
  3. B.M. Agarwal , Business Mathematics, Kalyani Publishers
  4. R.S. Soni , Business Mathematics, Pitambar Publishing House
  5. Singh J. K. Business Mathematics. Himalaya Publishing House.

 

Note: Latest edition of the books to be referred.

 

SEMESTER III
SUBJECT COMPANY LAW
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit – I:           (# – Unit for Compulsory Question)

Introduction- Definition of Company – Characteristics –  Types of Company – One Person Company (OPC) – Dormant Company – Small Company – Lifting of the Corporate Veil – Formation of Company –  Incorporation Procedures – * Documents/E-forms to be filed with Registrar for registration of Companies– Certificate of Incorporation – Certificate of Commencement of Business – Preliminary Contracts.

 

Unit – II:

Incorporation Documents – Memorandum of Association – Articles of Association – Contents – Alterations – Promoters – Preliminary or Pre-incorporation contracts.

Prospectus – Contents – Mis-statement in prospectus and their consequences – Statement in lieu of prospectus – Abridged Prospectus – Shelf Prospectus – Red herring Prospectus – Issue of Securities by the companies (An Overview)

 

Unit – III:

Share Capital – Issue Procedures – Rights Issue – Private Placement – Bonus Shares –  alteration of share capital – Transfer of shares –  *Dematerialization of shares – transmission of shares – Registration of Charge

 

Unit – IV:       

Members and shareholders – Mode of acquiring membership – Rights and privileges of Members, Register of Members- Voting Rights.

Company Meetings – Annual General Meeting – Extraordinary General Meeting – Class Meeting – Special and Ordinary business – convening and conduct of meetings.

Corporate Social Responsibility – related provisions.

 

Unit – V:          (# – Unit for Compulsory Question)

Administration – Key Managerial Personnel – Women Directors – Independent Directors – Roles and Responsibilities.

Winding up of companies – *Types of winding up – Appointment, duties and remuneration of liquidators – Shareholder’s Democracy – special provisions with regard to small shareholders – Board of Company Law Administration – National company Law Tribunal and appellate Tribunal.

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. N.D.Kapoor – Company Law, Sultan Chand Publishers
  2. P.P.S.Gogna – A Text Book of Company Law, S. Chand & Co.
  3. A.K.Majumdar and G.K.Kapoor Company Law & Practice, Taxman Publications
  4. Dr. M R Sreenivasan, Company Law, Margham Publications, Chennai
  5. R S N Pillai & Bagavathi, Company Law, S.Chand & Co.

 

Note: Latest edition of the books to be referred.

SEMESTER III
SUBJECT COST ACCOUNTING
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

Unit I:

Introduction to Cost Accounting – Meaning –  *Objectives and advantages of cost accounting, Relationship between cost accounting and financial accounting.

Cost concepts and classifications –  Cost centres and Cost units – Role of a cost accountant in an organization.

Elements of cost – Preparation of cost sheets – Tenders and quotations – Reconciliation of Cost & Financial Accounts. (Reference to Cost Accounting Standard (CAS)– 1)

 

Unit II:                       

Materials – Procurement procedures— Store procedures and documentation in respect of receipts and issue of stock, – Material/inventory control- concept and techniques- Techniques of fixing of minimum, maximum and reorder levels, EOQ, ABC classification; Stock taking and perpetual inventory.

Accounting and control of purchases, storage and issue of materials. Methods of pricing of materials issues – FIFO, Weighted Average, Standard, Treatment of Material Losses. (Reference to CAS – 6)

 

Unit III:

Labour cost – Attendance and payroll procedures, Overview of statutory requirements, Overtime, Idle time and – Labour turnover – Remuneration systems and incentive schemes. (Reference to CAS – 7)

Overhead – Classification – allocation, apportionment and absorption of overhead. Under and over-absorption – Machine Hour rate.

 

Unit IV:           (# – Unit for Compulsory Question)

Costing Systems – Process costing – Treatment of Normal, Abnormal losses and Gains – Valuation of Work- in Progress – Statement of Equivalent Production.

 

Unit V:            (# – Unit for Compulsory Question)

Contract Costing– Progress payments, Retention money, Escalation clause, Contract accounts, Accounting for material, Accounting for plant used in a contract, Contract profit and Balance sheet entries.

Service costing (only transport).

 

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. P.Jain and K.L.Narang, Cost Accounting, Kalyani Publishers.
  2. S.N.Maheswari, Principles of Cost Acounting, Sultan Chand Publications
  3. K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand Publications
  4. S.N.Pillai and V.Bagavathi, Cost Accounting, S.Chand & C
  5. S.Reddy and Y.Hari Prasad Reddy, Cost Accounting, Margham Publications

Note: Latest edition of the books to be referred.

 

 

SEMESTER III
SUBJECT INSURANCE AND RISK MANAGEMENT
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit I:  (# – Unit for Compulsory Question)

Risk – meaning – types – risk management process – risk identification – evaluation – risk management techniques – significance of risk management function within business organizations – Role of Actuaries in risk management.

 

Unit II:

Insurance– Definition – Purpose & need of Insurance – Insurance as risk transfer & risk sharing mechanism – Benefits & Cost of insurance to society  – Insurance as contract- Essential elements, Fundamental principles of insurance- Utmost good faith – Insurable Interest  – Indemnity – Proximate cause – Subrogation – Mitigation of loss.

 

Unit III:

Life and General Insurance (Fire, Marine and Health) – Meaning, Characteristics, Principles – Types of Policies in Life and General Insurance. Premium – Meaning – Types of premium – Factors for determination of premium – Mortality table – Nomination and assignments, Claims Management – types of documents needed in various types of claims.

 

UNIT IV:

Insurance Underwriting – need for insurance underwriting, factors that affect the activities performed by the underwriter, steps involved in the process of insurance underwriting.

Insurance Companies in India – Government and Private Companies – IRDA – Salient Features- Powers & Functions – Rural Insurance & Re-insurance in India.

 

UNIT V:                      (# – Unit for Compulsory Question)

Insurance Marketing – Concept Selling – Prospecting – Insurance market – Intermediaries – Marketing Program – Insurance product – principles of insurance pricing and marketing, tools and techniques used in pricing individual life and health insurance.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books

  1. Dorfman, “Introduction to Risk Management and Insurance, Prentice Hall
  2. Williams, Heins, “Risk Management and Insurance”, TATA Mc Graw Hill Publishers
  3. N. Mishra, Insurance – Principles and Practices – S. Chand & Co.
  4. Sengupta Mrinal Chandra, Insurance Finance, Progressive Publishers, New Delhi
  5. Murthy, Principles and Practice of Insurance, Margham Publications

 

Note: Latest edition of the books to be referred.

 

SEMESTER III
SUBJECT CORPORATE ACCOUNTING
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 90 Hours
Exam Duration 3 Hours

Unit I:

Accounting for Issue of Shares & Debentures –Accounting for employee stock option plan.

 

Unit II:                       

Redemption of preference shares and Debentures – Underwriting of shares and Debentures.

 

Unit III:           (# – Unit for Compulsory Question)

Corporate Financial Reporting – Concepts – Final Accounts as per new guidelines – divisible profits, managerial remuneration, profits prior to incorporation.

 

Unit IV:

Internal reconstruction: Concepts and accounting treatment (excluding scheme of reconstruction) –

Corporate Restructuring – Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) Advanced problems for Mergers and Amalgamations, (excluding inter-company holdings)

 

Unit V:            (# – Unit for Compulsory Question)

Valuation – Concepts – Valuation of Intangible Assets – Goodwill –  Characteristics – Types – Valuation Valuation of Shares – Concepts – Scope, Importance – Methods of Valuation of Shares.

 

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books

  1. Jain and K.L.Narang, Corporate Accounting, Kalyani Publishers, New Delhi
  2. L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New Delhi
  3. N.Maheswarm Advanced Accounting, Sultan Chand & Sons, New Delhi
  4. C.shukla & T.S.Grewal, Advanced Accounting, S.Chand & Co.Ltd. New Delhi
  5. Hanif & Mukherjee, Advanced Accounting, TATA Mc Graw Hill Publications

 

Note: Latest edition of the books to be referred.

SEMESTER III
SUBJECT PRACTICAL AUDITING
CORE/ALLIED/ELETIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

Unit I:

Auditing Concepts – Nature and limitations of Auditing, Basic Principles governing an audit, Ethical principles and concept of Auditor’s Independence, *Relationship of auditing with other disciplines.

 

Unit II:

Planning and conduct of Audit –  Audit Planning – Audit Programme

Audit Documentation – Audit Note Book – Audit Working Papers – Audit Files

Audit evidence – Audit procedures for obtaining evidence, Sources of evidence, Reliability of audit evidence, Methods of obtaining audit evidence, Physical verification, Direct confirmation, Re-computation, Analytical review techniques, Representation by management. (SA 500 – 599)

 

Unit III:                   

Internal Control – Elements of internal control, Review and documentation, Evaluation of internal control system, *internal control questionnaire, Internal control check list, Tests of control, Application of concept of materiality and audit risk, Concept of internal audit.

 

Unit IV:                     (# – Unit for Compulsory Question)

Audit sampling. – Types of sampling, Test checking, Techniques of test checks.

Vouching – Audit of Payments, Audit of receipts, Audit of Purchases, Audit of Sales, Audit of suppliers’ ledger and the debtors’ ledger, Audit of impersonal ledger, Audit of assets and liabilities.

 

Unit V:                      (# – Unit for Compulsory Question)

Company Auditor – Qualification, Disqualification, Appointment, Rights, Duties, Ceiling Limit and Liabilities of an auditor.

Audit Report – Characteristics – types of opinion – preparation of reports and certificates, disclosures,  *Latest Trends in Auditing – Information System Audit. (SA 700 – 709)

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

SA  – Standards on Auditing issued by the Institute of Chartered Accountants of India

Reference Books:

  1. Dinkar Pagare, Principles and Practices of Auditing, Sultan Chand and Sons, New Delhi
  2. Vengadamani, Practical Auditing, Margham Publications.
  3. Sharma T.R.,Auditing Principles & Problems, Sahitya Bhawan, Agra
  4. Kamal Gupta and Ashok Arora, Fundamentals of Auditing, Tata McGraw Hill Publishing Company
  5. L.Tandon, Auditing.

Note: Latest edition of the books to be referred.

SEMESTER IV
SUBJECT BUSINESS STATISTICS AND

OPERATIONS RESEARCH

CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

Unit – I:

Correlation – Meaning – Types – Karl Pearson’s  co-efficient of Correlation – Rank Correlation – Concurrent Deviation – Regression analysis (Simple Problems).

 

Unit – II:

Testing of Hypothesis – Large Samples Test – test for specified mean, equality of means, test for specified proportion and equality of proportions – Small samples – t – test for specified mean, equality of means, paired t-test.

 

Unit – III:        (# – Unit for Compulsory Question)

Test for equality of Variances – F Test, Chi-square test – Test of attributes, Test for Goodness of Fit – Analysis of Variances – One Way, Two Way Classification.

 

Unit – IV:       

Introduction to Operations Research (OR)- Meaning & scope –  *characteristics – models in OR – Linear Programming Problem – formulation – graphical method – Simplex method (Simple Problems).

 

Unit – V:          (# – Unit for Compulsory Question)

Transportation model –Balanced and unbalanced transportation problem- minimization and maximization –  basic feasible solution – formulation, Solving Transportation using North West Corner Rule, Least Cost Method – Vogel’s Approximation method – MODI Method – Assignment models- Balanced and Unbalanced – Maximization and Minimization – Hungarian Method.

 

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 7 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 2 2 20 40

Note:    Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. R.Vittal, Business Mathematics & Statistics, Margham Publications
  2. C.Gupta and V.K.Kapoor, Business Statistics, S.Chand & Co.
  3. Hamdy A Taha, Operation Reasearch – An introduction Prentice Hall of India – New Delhi
  4. K.Gupta & Man Mohan, Problems in Operations Reasearch – Sultan Chand & Sons – New Delhi
  5. S P Gupta, Statistical Methods, Sultan Chand Publishers.

 

Note: Latest edition of the books to be referred.

SEMESTER IV
SUBJECT BUSINESS LAWS
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit I:              (# – Unit for Compulsory Question)

The Indian Contract Act, 1872 – IntroductionEssential elements of a valid contract – classification of contract Offer and Acceptance – meaning – Rules relating to valid offer and acceptance – communication of offer and acceptance – Revocation of offer and acceptance – Consideration – definition – essential elements – types of consideration – “No consideration No contract”.

 

Unit II:            (# – Unit for Compulsory Question)

Capacity of PartiesCompetency to contract – minor – persons of unsound mind – persons disqualified by other laws- Consent – definition of consent and free consent – coercion – undue influence. *Fraud; misrepresentation – mistakeVoid and Voidable Agreements – definitions – distinction between void and illegal agreement – wagering agreement.

 

Unit III:

Performance of contract – Joint Performance – Rights and Liability of Joint Promisor & Promisee –  Impossibility of Performance – Discharge of contract – Breach of Contract –  Remedies for Breach of contract – Damages  –  Contingent Contracts – Quasi contracts.

 

Unit IV:

Contract of Agency – Creation – classification of Agents – Principal Agent relationships – Delegation of authority – Personal liability of agent – Termination of agency

Information Technology Act 2008 – Scope, Objectives,  Electronic Contracting, electronic records and digital signatures, cyber  offences.

 

Unit V:           

The Sale of Goods Act, 1930 –Introduction – definition – goods and their classification; sale and a agreement to sell – essential elements of contract of sale – *sale distinguished from hire purchase and instalment saleConditions and Warranties – distinction between condition and warranty – implied conditions and warranties- Doctrine of Caveat Emptor and its exceptions – Transfer of Ownership – passing of property from the seller to the buyer – unpaid seller and his rights.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. D.KAPOOR, Elements of mercantile law, Sultan Chand & co
  2. D.KAPOOR, Business Laws, Sulthan Chand & co
  3. M.R.Sreenivasan, Business Law 2nd Ed Margham Publication, Chennai
  4. C.Tulsian Business Laws, 2nd ed, Tata Mcgraw Hill, New Delhi
  5. S.N.Pillai and Bhagavathi, 2004,Business Law, 3rd Ed., S.Chand & Co., New Delhi

 

Note: Latest edition of the books to be referred.

SEMESTER IV
SUBJECT HUMAN RESOURCE MANAGEMENT
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

Unit – I:

Human Resource Management-*Nature and Scope of the HRM– Managerial and Operating Functions- Difference between Personal management and HRM – *Emerging Horizons in Human Resource Management; Human Resource Information System.

 

Unit – II:

Acquisition of Human Resource – Human Resource Planning- Quantitative and Qualitative dimensions – job analysis – job description and job specification – Job Evaluation

Recruitment – Concept and sources; selection – Concept and process – test and interview – placement – induction.

 

Unit – III:                    (# – Unit for Compulsory Question)

Training and development  – concept and importance – identifying training and development needs – designing training programmes – role specific and competency based training – evaluating training effectiveness – career development.

 

Unit – IV:

Performance appraisal system – *nature and objectives – techniques of performance appraisal – potential appraisal -360degree appraisal – transfers and promotions.

Compensation – concept – policies and administration – methods of wage payments and incentive plans –  Fixed Pay and Variable Pay – fringe benefits- Pension Schemes- Competitive rate of Scales – ESOP.

 

Unit – V:          (# – Unit for Compulsory Question)

Maintenance – employee health and safety – employee welfare – social security – *grievance handling and redressal – worker’s participation in management – collective bargaining.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. V.S.P.Rao – Human Resource Management, Excel Books
  2. Ashwathappa – Human Resource Management, TATA Mc Graw Hill Publications
  3. C B Gupta – Human Resource Management, Sultan Chand Publishers
  4. L.M.Prasad – Human Resource Management, Sultan Chand Publishers
  5. P C Tripathi – Human Resource Management, Jain Book Publications

 

Note: Latest edition of the books to be referred.

 

 

 

 


SEMESTER
IV
SUBJECT FINANCIAL SERVICES
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

Unit I:

Financial Services – An Overview – functions – financial services market – credit cards – concept – features, facilities and services – benefits and drawbacks – Credit card frauds – Credit Information Bureau (CIB) – *Debit Cards: Concept and mechanismdangers and precautions in the use of debit cards.

 

Unit II:                        (# – Unit for Compulsory Question)

Credit rating – features and advantages – major issues – *credit rating agencies – regulatory framework – major factors in credit rating – equity rating –

Commercial Bill Financing –  meaning of commercial bills – features and advantages of commercial bill financing – precautions by a banker – steps in discounting and purchasing of bill.

Consumer finance – meaning – types – mode – factors – pricing of consumer finance – marketing of consumer finance – consumer credit scoring.

 

Unit III:                       (# – Unit for Compulsory Question)

Factoring – definition – mechanism – characteristics – types – advantages and disadvantages – players in factoring services – functions of a factor – factoring costs – factoring Vs bills discounting – cost – benefit analysis of factoring – Forfaiting (An Overview)

Leasing  – Concept – characteristics – types – financial lease Vs Operating lease – tests for financial lease – leasing process – services of a lessor –advantages – limitations – Sale and Lease back – concepts – tax implications.

 

Unit-IV:          

Merchant banking – definition – functions – code of conduct – regulatory framework.

Mutual funds – definition – products and schemes – working mechanism of mutual funds –regulatory structure of mutual funds in India –  Asset Management Company (AMC) – SEBI requirements on AMC – functions of AMC –– Association of Mutual Funds of India (AMFI).

 

Unit – V:

Securitisation – definition – pass through certificates – features – need – mechanism – purposes – asset characteristics – application – benefits – economic functions – limitations – Securitization as a risk management tool.

Stock invest –  meaning – features – mechanism – benefits and drawbacks.

Book – building – concept – characteristics – process – allocation procedure .

* Self Study Portion

End Semester                                  Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:    Question in Section – C is a Case Study Based Question (Compulsory Question)

            (# – Unit for Compulsory Question)

Reference Books:

  1. S Financial services, Tata McGraw Hill
  2. S Merchant Banking and Financial Services, Tata McGraw Hill
  3. Khan M Y Financial Services, Tata McGraw Hill
  4. Kothari, Vinod Lease financing & Hire Purchase including consumer credit, Wadhwa and company
  5. Santhanam, Financial Services, Margham Publications, Chennai

Note: Latest edition of the books to be referred.

SEMESTER IV
SUBJECT SPECIAL ACCOUNTS
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

 

Unit – I:                       (# – Unit for Compulsory Question)

Accounting for Banking Companies – Non Performing Assets – prudential norms – Rebate on Bills discounted – profit and Loss account and Balance Sheet – (Revised Format).

 

Unit – II:

Accounting for Insurance Companies – Life Assurance Fund – Valuation Balance Sheet & Treatment of Surplus – Revenue Account for Life & General insurance Companies – Balance Sheet (Simple Problems Only).

 

Unit – III:                    (# – Unit for Compulsory Question)

Accounting for Holding Companies – consolidation of Balance Sheet – treatment of mutual Owings, contingent liabilities – unrealized profit – revaluation of assets – bonus issue and payment of dividend (intercompany holdings excluded) as per AS 21.

 

Unit – IV:                   

Accounting for Hotel and Restaurants– Hotel Cost Sheet – Ingredient Costing – Food Cost percentage- Guest Ledgers – Accounting for food coupons.

Accounting for Co-operative Societies – Meaning, Definition, Special Features of Co-operative Accounting,

Sources  of  Funds-  Owned  and  Borrowed,  State  aid  to Co-operatives,  Preparation  of  Trial Balance, Profit and Loss Account and Balance Sheet.

 

Unit – V:

Accounting for Agricultural farms – Objectives, types of books and accounts, physical and financial records – Double entry system and its application in agriculture – Farm planning and Budgeting.

Accounting for Price Level Changes – Concepts, Scope – Methods of Accounting.

Human Resource Accounting (An Overview)

 

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. R.L.Gupta and M.Radhaswamy – Advanced Accounting, Sultan Chand Publishers
  2. S.P.Jain and K.L.Narang – Corporate Accounting, Kalyani Publishers
  3. M.C.Shukla and T.S.Grewal Adavanced Accounting, S.Chand & Co.
  4. S.N.Maheswari – Advanced Accounting, Sultan Chand Publishers
  5. P.C. Tulsian, Corporate Accounting, TATA Mc Graw Hill Publishers.

Note: Latest edition of the books to be referred.


SEMESTER
IV
SUBJECT INTERNATIONAL TRADE
CORE/ALLIED/ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit I:

International Trade – *Importance of International Trade, Theories of Foreign Trade: – Theories of Adam Smith, Ricardo, Haberler’s Hechsher –Ohlin.

 

Unit II:                        (# – Unit for Compulsory Question)

Balance of Trade, Balance of Payment – Concepts – Causes of Disequilibrium, Methods to Correct Disequilibrium – Fixed and Floating Exchange Rates – Euro – Dollar Marketing (An Over View).

 

Unit III:

Export Management  – *Export Procedure and Documents – Export Finance – Export Promotion – Export Credit Guarantee Corporation (ECGC).

 

Unit IV:

International Economic Organizations and its Functions -IMF, IDA, IFC, IBRD, ADB, JICA

 

Unit V:                        (# – Unit for Compulsory Question)

WTO and Trade Liberalization – Liberalization of Trade in Manufacturing and in Agricultural Trade – TRIPS, TRIMS – Indian Patent Law.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

Reference Books:

  1. Francis Cherunilam, International Trade and Export Management – Himalaya Publishing House
  2. Paul.R.Krugman, International Economics (Theory and Policy) – Pearson Education
  3. Robert J.Carbaugh, International Economics – Thomson Information Publishing Group
  4. H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd
  5. Sankaran, International Trade & Economics, Margham Publications, Chennai

 

Note: Latest edition of the books to be referred.

SEMESTER V
SUBJECT ACCOUNTING FOR DECISION MAKING
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 90 Hours
Exam Duration 3 Hours

Unit – I:

Management accounting – meaning, nature scope and functions, need, importance and limitations- *management accounting vs cost accounting. Management  accounting vs financial accounting.

Analysis and interpretation of financial statements – nature, objectives, essentials and tools.

Methods- comparative statements , common size statement and trend analysis.

 

Unit – II:

Ratio analysis- interpretation, *benefits and limitations – classification of ratios- liquidity, profitability, turnover ratios – construction of statement of proprietary funds and balance sheet.

 

Unit – III:                    (# – Unit for Compulsory Question)

Funds flow Statement – Schedule of changes in Working Capital – Sources and applications of Funds

Cash flow analysis as per AS – 3 (Operating, Investing and Financing Activities).

 

Unit – IV:

Budgeting and budgetary control: Concept of budget and budgetary control – *objectives, merits, and limitations, Functional budgets, Fixed and flexible budgets, Cash Budget – Zero base budget, – Variance Analysis – Material Variance only.

 

Unit – V:                      (# – Unit for Compulsory Question)

Marginal costing- Break even analysis- Marginal Costing Vs Absorption costing- CVP Analysis- Decision making Areas – sales mix, Product mix, key factor, Merging of plant, make or Buy Decisions, acceptance of foreign orders, discontinuance of a product line.

 

 

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

            (# – Unit for Compulsory Question)

 

Reference Books:

  1. S N Maheswari, Management Accounting – Sultan Chand Publications
  2. Dr A Murthy and Dr S Gurusamy,Cost Accounting, Tata McGraw Hill
  3. RSN Pillai & Bagavati, Management accounting- S Chand & Co Ltd – New Delhi.
  4. Horngren sunder Stratton, introduction to management accounting – Pearson education.
  5. S.Reddy and Hari Prasad Reddy, Management Accounting, Margham Publication

 

Note: Latest edition of the books to be referred.

SEMESTER V
SUBJECT CORPORATE ETHICS AND GOVERNANCE
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit I:             

Concept of ethics – sources – ethics and morals – justice – fairness – values – relevance of business ethics – arguments for and against – business values for 21st century – ethics in Indian business – *Ethics in Indian Epics (Mahabharatham, Arthasasthram) – an Overview.

 

Unit II:                        (# – Unit for Compulsory Question)

Ethical management – strengthening of personal and organizational integrity – complexity and group dynamic – spiritual core of leadership – leaders and the value reference – corporate scams and its effects – law as an instrument of ethics.

 

Unit III:          

Corporate social responsibility – meaning – promoting – stakeholders’ satisfaction – corporate responsiveness – managing socially responsible business – environment responsibility – ethics and ecology – advertisement  and information disclosure- ethics at work place and professionalism.

 

Unit IV:

Corporate Governance – meaning,  scope – transparency – disclosures share holders’ welfare vs. stakeholders approach – Board of Directors – Role, duties, responsibilities – Independent Directors – Executive and compensation – Disclosure requirements – Director’s Responsibility Statement.

 

Unit V:            (# – Unit for Compulsory Question)

SEBI and corporate governance – Clause 49 A of SEBI listing agreement –Committees under Listing agreement – Governance committees – Audit committees – Shareholders grievances committee – Investor protection – shareholders information – Disclosure requirements – Role of Accountants and Auditors – accountability – professional Code & values.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference books:

  1. Corporate Goverance and business Ethics by All India Management Association – Excell Books
  2. William H. Shaw, Business Ethics – Thomson Publications
  3. Balasubramanyan, Corporate boards and Governance – Sterling publishers
  4. Reference on corporate governance and directors duties and responsibilities – publication of Institute of Company secretaries of India
  5. Neville Bain & David Band “winning ways through corporate governance” – Macmillan publishers

 

Note: Latest edition of the books to be referred.

 

SEMESTER V
SUBJECT LOGISTICS AND SUPPLY CHAIN MANAGEMENT
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit I:

Concepts of Logistics – Evolution – *Nature and Importance – Components of Logistics Management – Competitive advantages of Logistics – *Functions of logistics management – Principles – Logistics Network – Integrated Logistics system. Supply chain management – Nature and Concepts – Value chain – Functions – Supply chain effectiveness – Outsourcing – 3PLs and 4PLs – supply chain relationships – Customer services – Issues and challenges for developing countries in Logistics and Supply Chain Management.

 

Unit II:                        (# – Unit for Compulsory Question)

Elements of Logistics and Supply chain management – Inventory carrying – Warehousing – Material handling – order processing – *Transportation – Demand Forecasting – Impact of Forecasts on Logistics and Supply chain management – Performance measurements.

 

Unit III:

Transportation – Position of Transportation in Logistics and Supply chain management – *Road, Rail, Ocean, Air, Transport multi model transport – Components of a logistic system – Ocean transport – ships – types – measurement of capacity of ships – shipping information.

 

Unit IV:

Containerization – CFS – ICDS – Selection of transportation mode – Transportation Network and Decision – Insurance Aspects of logistics.

Logistical Information System (LIS) – Operations – Integrated IT solution for Logistics and Supply chain management – Emerging technologies in Logistics and Supply Chain management.

 

Unit V:            (# – Unit for Compulsory Question)

Export Procedures – Exporting General Merchandise – Documents for exporting –  Containerized cargo for export through Inland container Depots – Infrastructure development – Comparative evaluation of transport system – Decision Criteria.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. Krishnaveni Muthjiah, ‘Logistics Management and Seaborne Trade’ Himalaya Publishing House.
  2. K.Aarwal, ‘Textbook of Logistics and Supply chain management’ , Macmillan India Ltd.
  3. Martin Christoper, ‘Logistics and Supply chain management’ Pearson Education, 2003
  4. Ronald H.Ballou, ‘Business Logistics and Supply Chain management’ Pearson Education
  5. Coyle, Managing Supply Chain Management – A Logistics Approach, CINGAGE Learning

 

Note: Latest edition of the books to be referred.

 

SEMESTER V
SUBJECT ENTREPRENEURIAL DEVELOPMENT
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

 

Unit I:

Concept of entrepreneurship – definition – traits – types – *classification of entrepreneurs – factors influencing entrepreneurship – Entrepreneurs in India.

 

Unit II:

Women entrepreneurs – definition – problems – *Development of women entrepreneurship –  Women Entrpreneurs and Self Helf Group (SHG’s) – Micro Finance – rural entrepreneurship – problems – relationship between rural and urban markets. Strategic Approaches: Niche strategy – Networking – Geographic Concentration.

 

Unit III:           (# – Unit for Compulsory Question)

Search for business idea – Project Proposal – sources of project identification – formalities of setting up a unit – project selection –project evaluation –  project formulation – feasibility analysis – projects report – types.

 

Unit IV:

Institutional finance to entrepreneurs – *commercial banks, Development banks and autonomous organizations – IDBI – IFCI – IIBI – SIDBI – LIC – SIC.

 

UNIT V:          (# – Unit for Compulsory Question)

Entrepreneurial development programme – Role and Relevance – role government and  Non Governmental Organisations (NGO) – SIPCOT, DIC, SIDC,  MSME – TCO –SIDO.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. B.GUPTA and S.P.SRINIVASAN, Entrepreneurial Development, Sultan Chand Publishers
  2. S.KHANKA, Entrepreneurial Development, S. Chand & Co.
  3. Ramachandran K, Entrepreneurial Development, TATA Mc Graw Hill Publishers
  4. Jayashree Suresh, Entrepreneurial Development , Margham Publications, Chennai
  5. Chalam KS, Women Entrepreneurs and Socio Economic Development, Serials Publications

 

Note: Latest edition of the books to be referred.

SEMESTER V
SUBJECT RESEARCH METHODOLOGY
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 60 Hours
Exam Duration 3 Hours

Unit I:

Introduction to research methodology – meaning and purpose – *Types of Research ; Research design – steps in selection & formulation of a research problem – steps in research.

 

Unit II:

Hypothesis – Types – concept and procedures of testing of Hypothesis – *sampling techniques – sampling error and sample size.

 

Unit III:

Measurement & scaling techniques – Data – Meaning – Information & Data  – Data collection – methods – testing validity and reliability.

 

Unit IV:

*Processing of data – Editing, coding, classification & tabulation, analysis of data – outline of statistical analysis – elements of processing through computers (Application of SPSS – Theoretical concepts).

 

Unit V:

Interpretation and Report Writing – meaning & precautions in interpretation, types of reports – style & conventions in reporting – steps in drafting of report.

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note:

  1. Question in Section – C is a Case Study Based Question (Compulsory Question)
  2. Case Study question be based on Structuring of questionnaire / Drafting of model Reports.

 

Reference Books:

  1. M.Ranganatham, Business Research Methods, Himalayas Publishing
  2. William C Emory, Business Research Methods, R.D. Irwin Incorp.
  3. Robert G Murdick, Business Research – Concepts & Practice, International text book company
  4. Kothari C.R.,Research Methodology, Vikas Publishing Ltd
  5. Ravilochanan, Research Methodology, Margham Publications.

 

Note: Latest edition of the books to be referred.

SEMESTER V
SUBJECT INCOME TAX THEORY, LAW AND PRACTICE
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 90 Hours
Exam Duration 3 Hours

 

Unit I:

Meaning of Income – Important definitions under the Income Tax Act – scope of total income – Residential Status and Incidence of tax of an individual – Incomes Exempt from tax.

 

Unit II:                                    (# – Unit for Compulsory Question)

Income from Salaries – scope of salary income – Allowances, Perquisites and its valuation – Deduction from salary income.

Income from House Property – Computation of Annual value – Deductions from annual Value.

 

Unit III:                       (# – Unit for Compulsory Question)

Income from Business or Profession – Basic Principles of arriving at business income – Losses incidental to trade – specific deductions in computing income from business – General deductions – Deemed business profits chargeable to tax – compulsory maintenance of account – Audit of accounts of certain persons – specific provisions for computing incomes on estimated basis under sec 44AD, AE, AF (An Overview).

 

Unit IV:

Capital Gains – Short term and Long Term gains – Transfer of Capital asset – Certain transactions that do not constitute transfer – Computation of capital gains – exempted capital gains.

Income from other sources – Deductions in computation of Income from Other Sources.

 

Unit V:

Clubbing of income –  Set off and carry forward of losses –Permissible deductions from Gross Total Income with reference to an individual – Assessment of individual’s total income – Filing of Returns – Types – Due Dates.

 

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books :

  1. Vinod K.Singhania, Students Guide to Income Tax. Taxmann publications Pvt.Ltd, New Delhi
  2. Gaur, D.B.Narang, Income Tax Law and Practice, Kalyani Publications.
  3. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.
  4. S.Reddy, Y.HariPrasad Reddy, Income Tax Theory Law and Pracitce, Margham Publication, Chennai.

 

Note: Latest edition of the books to be referred.

SEMESTER VI
SUBJECT FINANCIAL MANAGEMENT
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 90 Hours
Exam Duration 3 Hours

 

Unit I:

Financial management – introduction – Scope and objective – *Financé and other related disciplines – Financial Functions. Financial Goals – Profit Maximization Vs Wealth Maximization – Concept of time value of money – Risk and return  – *Sources of financingshort term and long term. Capitalization – over and under capitalization.

 

Unit II:                                    (# – Unit for Compulsory Question)

Cost of Capital and Financing Decision – Sources of long-term financing Estimation of components of cost of capital. Methods for Calculating cost of equity capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital, Weighted Average cost of capital (WACC) and Marginal cost of capital. Capital structure Optimum capital structure – Determinants of Capital Structure – Operating and financial leverage.

 

Unit III:                       (# – Unit for Compulsory Question)

The Capital Budgeting Process – Cash flow Estimation – Payback Period Method – Accounting Rate Of Return – Net Present Value (NPV) – Net Terminal Value – Internal Rate of Return (IRR) – Profitability Index – Capital budgeting under Risk – Certainty Equivalent Approach and Risk- Adjusted Discount Rate – Decision Tree Analysis and Capital Rationing (Theoretical Concepts).

 

Unit IV:

Dividend Decision – Meaning – Types – Determinants – Cash and stock dividends – Capitalisation of dividend – Bonus and Rights Issue.

 

UNIT V

Working Capital Decisions – *Concepts of working capital, the risk-return trade off, *sources of short-term finance, working capital estimation, cash management, receivables management, inventory management.

 

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 2 5 7 4 5 20
Section – C 1 1 1 20 20
Section – D 2 2 4 2 20 40

Note: Question in Section – C is a Practical Problem  (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books :

  1. Y.Khan and P.K.Jain – Basic Financial Management , TATA Mc Graw Hill Publications
  2. M.Pandey financial management, Vikas Publications
  3. M.Maheswari financial Management, Sultan Chand Publications
  4. K. Sharma & Shashi. K. Gupta, Financial Management , Kalyani Publishers.
  5. Prasanna Chandra, Financial Management, TATA Mc Graw Hill Publishing

 

Note: Latest edition of the books to be referred.

SEMESTER VI
SUBJECT SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

Unit I:

Nature and scope of investment management – *investment objectives, constraints – factors – investment process – Investment Vs. Gambling Vs. Speculation – investment management Vs. portfolio management –

Understanding the Investment environment – *sources of investment information.

 

Unit II:

Fundamental analysis – Economic Analysis – economic indicators – industry analysis – Industry Life Cycle –

factors for investment analysis – impact of economic analysis – impact of industrial analysis role of capital markets – Security Analysis – approaches of security analysis  – market indicators – security price movements –– common stock analysis.

 

Unit III:          

Company analysis – components –Financial and non financial aspects – *financial analysis – financial statements  – analysis of prospectus – ratio analysis – Profitability, Turnover, Balance Sheet Ratios.

Technical-analysis- Dow theory – Random walk theory – efficient market hypothesis – various forms of market efficiency and their implications to security analysis.

 

Unit IV:           (# – Unit for Compulsory Question)      

Risk – Meaning – Types – market risk – interest rate risk – purchasing power risk – business risk – financial risk Systematic and Unsystematic Risk – measurement of risk – Risk and Return Analysis – estimating Betas – significance of betas in portfolio theory.

Portfolio – portfolio management – portfolio theory – meaning and objectives, traditional and modern portfolio theory.

 

Unit V:            (# – Unit for Compulsory Question)

Portfolio management process – portfolio analysis – portfolio selection – portfolio evaluation – portfolio revision – Diversification – Markowiz’s approach.

Capital market theory – assumptions – investor’s preference – capital asset pricing model (CAPM) –– securities market line arbitrage pricing.

Note: Practical Problems from Unit IV & V Only

 

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 10 2 20
Section – B 7 7 4 5 20
Section – C 1 1 1 20 20
Section – D 4 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

Reference Books

  1. Punitavathy Pandian, Security Analysis and Portfolio Management, Vikas Publishing House
  2. Prasanna Chandra, “Managing Investments”, Tata McGraw Hill, New Delhi, 1999.
  3. Sidney Cottle, Grahaan & Dadd’s Security Analysis, Tata Mcgrtaw Hill
  4. DC Fisher & RJ Jordan, Security Analysis & Portfolio Management, Prentice Hall of India
  5. L. Natarajan, Investment Analysis & Portfolio Management , Margham Publications
  6. Shashi K Gupta, Security Analysis and Portfolio Management, Kalyani Publishers

Note: Latest edition of the books to be referred.

SEMESTER VI
SUBJECT ACCOUNTING STANDARDS
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

Unit I:

Accounting Standard – Meaning – Advantages of  Accounting Standards – *Role and structure of the International Accounting Standards Board (IASB) – International Financial Reporting Standards (IFRS) – an Overview – Accounting Standards in India – *Role of The Institute of Chartered Accountants of India in formulation and implementation – Convergence of IFRS in Indian Accounting Standards – Phases of Convergence.

AS – 1- Disclosure and Presentation of Financial Statements – Materiality and Non Materiality Classifications.

 

Unit II:                        (# – Unit for Compulsory Question)

AS – 2 – Accounting for Inventories – Basis of Valuation of inventories – Methods prescribed for valuation of inventories – Simple Problems and cases in valuation of inventories.

AS – 6 – Accounting Standard for Depreciation – Meaning – Definitions – Methods of computing depreciation – Items to be included in the Cost of the Assets – Disclosures requirements.

 

 

Unit III:                      

AS – 15 – Employee Costs – Overview – Items classified as employees cost. (Theoretical Only).

AS – 17 – Segmental Reporting – Bases for Segmentation of business activities and disclosures. (Theoretical Only).

 

Unit IV:          

AS – 18 Related party disclosure – meaning – definitions – disclosure mechanism in the financial statements

AS – 19 Leases – Types of Leases – Simple cases in deciding the nature of lease.

(Theoretical Only).

 

Unit V:            (# – Unit for Compulsory Question)

AS – 20 – Earnings Per Share – computation of EPS (Simple Problems Only).

AS – 26 – Intangible Assets – Meaning – Definitions – Classifications – Disclosure requirements (Theoretical).

Notes: Practical Problems from AS – 2, AS- 6, AS- 20 Only

* Self Study Portion

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 5 5 10 10 2 20
Section – B 4 3 7 4 5 20
Section – C 1 1 1 20 20
Section – D 3 1 4 2 20 40

Note: Question in Section – C is a Practical Problem (Compulsory Question)

(# – Unit for Compulsory Question)

Reference Books:

  1. S Rawat, Taxmann Students guide to Accounting standards, Taxmann
  2. Bhattacharya Indian Accounting Standards: Practices, Comparisons, and Interpretations Tata McGraw Hill
  3. Dalal Gaggar Kshirsagar, Accounting Standards & Corporate Accounting Practices, Wadhwa and Company Nagpur
  4. Compendium of Accounting Standards issued by the Institute of Chartered Accountants of India

Note: Latest edition of the books to be referred.

SEMESTER VI
SUBJECT CUSTOMER RELATIONSHIP MANAGEMENT
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

 

Unit I:              (# – Unit for Compulsory Question)

Introduction to CRM and  – Meaning – Definition –  CRM technology – components, customer life style Customer Loyalty – customer interaction- Customer Satisfaction Analysis – e – CRM – Meaning- *features of e CRM – Transformation from CRM to e-CRM – transformation process and benefits.

 

Unit II:

Communication in CRM – Communication Process – Customer Relationship Marketing – meaning, structure, process – Success Chain in CRM – Target Formulation – Customer Segmentation.

 

Unit III:

Customer Loyalty – Meaning – building customer loyalty in CRM – marketing campaign, campaign planning and management, business analytic tools.

 

Unit IV:

Implementing CRM – Pre implementation, kick off meeting, requirements gathering, detailed proposal generation, development, training, roll out, ongoing support, system, follow up – Relationship marketing reward systems (An Overview).

 

Unit – V:                      (# – Unit for Compulsory Question)

Technology for CRM – Components – Creating value for customers – Customization of technology – critical areas – customer care – call centre – Technological solutions – Integration of ERP .

 

* Self Study Portion

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 7 4 5 20
Section – C 1 1 20 20
Section – D 4 2 20 40

Note: Question in Section – C is a Case Study Based Question (Compulsory Question)

(# – Unit for Compulsory Question)

 

Reference Books:

  1. John Egan, “Relationship Marketing, Exploring Relational Strategies In Marketing”, Prentice Hall.
  2. John Anton, “Customer Relationship Management”, Prentice Hall.
  3. Jagdish N Sheth and Atul Parvatiyar, “Handbook of Relationship Marketing”, Response Books,
  4. Anderson, “Customer Relationship management”, Tata McGraw Hill,
  5. David Strutton; Lou E. Pelton; James R. Lumpkin, “Marketing Channels: A Relationship Management Approach”, McGraw-Hill Higher Education.

 

Note: Latest edition of the books to be referred.

SEMESTER V
SUBJECT BUSINESS TAXATION
CORE / ALLIED / ELECTIVE CORE
Maximum Marks CIA – 40 Marks             ESE – 100 Marks
Credits / Instruction Hours 4  Credits / 75 Hours
Exam Duration 3 Hours

 

Unit I:

Tax- features – *canons of Taxation – *objectives of taxation – tax vs Duty – Direct Tax vs Indirect Tax – Powers of Union / states – varieties of indirect taxes – movement towards GST.

 

Unit II:                        (# – Unit for Compulsory Question)

Central Excise Law in brief – concept and definitions –  Goods, Excisable goods, Manufacture and Manufacturer, Valuation, CENVAT – Basic procedures, -– Excise Tax – Basis of levy – Types of Excise Duty – Classification & Valuation of Goods – Clearance of Goods – Procedure for assessment and payment of excise duty – Registration & Filing of Returns – Simple Problems in computation of Excise Duty with MRP and Abatement.

 

Unit III:

Customs Act – objectives – Basic concepts of customs law, Territorial waters, high seas –  levy and collection – classification of goods – procedure for assessment & payment of customs duty – types of customs duty – valuation of goods – clearance of goods – Customs Procedures, Import and Export Procedures, Baggage, Exemptions – Simple problems in computation of assessable value and Customs Duty.

(FOB, CIF Values, Insurance Charges, Landing Charges etc.,)

 

Unit IV:

Service tax – concepts and general principles, Charge of service tax and taxable services, – Registration – Valuation of taxable services, Payment of service tax and filing of returns, Penalties.

 

Unit V:            (# – Unit for Compulsory Question)

VAT – concepts and general principles, Calculation of VAT Liability including input Tax Credits, Small Dealers and Composition Scheme, VAT Procedures  – Simple Problems in Computation of VAT and Input Tax Credit.

* Self Study Portion

 

End Semester Questions Pattern Theory Practical Problems Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 10 2 20
Section – B 5 2 7 4 5 20
Section – C 1 1 1 20 20
Section – D 3 1 4 2 20 40

Note:    Question in Section – C is a Case Study based question (Compulsory Question)

(# – Unit for Compulsory Question)

Reference Books

  1. Sanjeev kumar, systematic approach to Indirect Taxes with practical problems and solutions, Bharat

Law House Pvt Ltd., New Delhi.

  1. N. S . Govindan, Indirect Taxes Made Easy, Sitaraman & Company Pvt. Ltd.
  2. V S Datey , Indirect Taxes , Taxmann Publishers
  3. Vaiteshwaran, Indirect Taxes, Snowwhite Publishers.
  4. S.Reddy and Y.Hari Prasad Reddy, Indirect Taxes, Margham Publications

 

Note: Latest edition of the books to be referred.