BACHELOR OF COMMERCE – HONOURS
Curriculum and Syllabus (For Students admitted from academic year 2015 – 2016 onwards)
UNDER CHOICE BASED CREDIT SYSTEM
DEPARTMENT OF COMMERCE
FACULTY OF SCIENCE AND HUMANITIES
SRM UNIVERSITY
SRM NAGAR, KATTANKULATHUR – 603 203
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BACHELOR OF COMMERCE – (HONS.) (For Students admitted from academic year 2015 – 2016 onwards)
CURRICULUM
SEMESTER I
Career Stream Title Subject Code Subject Title L T P
Total of
LTP C
Language
ULT15101 Tamil - I
4 1 0 5 4 ULH15101 Hindi – I
ULF15101 French – I
ULE15101 English –I 4 1 0 5 4
Compulsory Core
UHC15101 Fundamentals of Accounting 4 1 0 5 4
UHC15102 Commercial Law – I 4 1 0 5 4
UHC15103 Business Mathematics and Statistics 4 0 0 4 4
Allied UHC15104 Basics of Economics 4 0 0 4 4
Supportive Course
(Internal Evaluation)
CDC15101 Verbal Ability 2 0 0 2 2
Total 26 4 0 30 26
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SEMESTER II
Career Stream Title
Subject Code Subject Title L T P
Total of
LTP C
Language
ULT15201 Tamil - II
4 1 0 5 4 ULH15201 Hindi – II
ULF15201 French –II
ULE15201 English –II 4 1 0 5 4
Compulsory Core
UHC15201 Principles of Management 4 1 0 5 4
UHC15202 Fundamentals of Cost and Management Accounting 4 1 0 5 4
UHC15203 Principles of Marketing 4 0 0 4 4
Allied UHC15204 Industrial Law 4 0 0 4 4
Supportive Course
(Internal Evaluation)
CDC15201 Quantitative Aptitude and Reasoning – I 2 0 0 2 2
Extension Activity
UNS15201 NSS
0 0 0 0 1 UNC15201 NCC
UNO15201 NSO
UYG15201 Yoga
Total 26 4 0 30 27
SEMESTER III
4
Career Stream Title
Subject Code Subject Title L T P Total
of LTP C
Compulsory Core
UHC15301 Financial Accounting – I 4 1 0 5 4
UHC15302 Direct Taxation – I 4 1 0 5 4
UHC15303 Commercial Law – II 4 1 0 5 4
Allied UHC15304 Advance Financial Management 4 1 0 5 4
Skill Based Electives-I
UHC15E51 Sales Management
0 2 4 6 3
UHC15E52 Financial Markets and Services
Non-major Elective Open Elective-I 2 0 0 2 2
Supportive Course
(Internal Evaluation)
CDC15301 Quantitative Aptitude and Reasoning – II 2 0 0 2 2
Total 20 6 4 30 23
SEMESTER IV
5
Career Stream Title
Subject Code Subject Title L T P
Total of
LTP C
Compulsory Core
UHC 15401 Financial Accounting – II 4 1 0 5 4
UHC 15402 Direct Taxation – II 4 1 0 5 4
UHC 15403 Advanced Cost Accounting 4 1 0 5 4
Allied UHC 15404 Business Ethics 4 1 0 5 4
Skill Based Electives-II
UHC 15E53 Organizational Behaviour
0 2 4 6 3
UHC 15E54 Retail Management
Non-major Elective Open Elective-II 2 0 0 2 2
Supportive Course
(Internal Evaluation)
CDC15401 Communication Skills 2 0 0 2 2
Total 20 6 4 30 23
SEMESTER V
6
Career Stream Title
Subject Code Subject Title L T P Total
of LTP C
Compulsory Core
UHC15501 Costing Methods and Techniques 4 1 0 5 4
UHC15502 Corporate Accounting – I 4 1 0 5 4
UHC15503 Indirect Taxation – I 4 1 0 5 4
UHC15504 Operations Management 4 0 0 4 4
Core Elective - I
UHC15E01 Research Methodology
3 1 0 4 3
UHC15E02 Customer Relationship Management
Core Elective - II
UHC15E03 Security Analysis and Portfolio Management
3 1 0 4 3
UHC15E04 Project Management
Supportive Course UES15501 Environmental Studies 3 0 0 3 3
Total 25 5 0 30 25
SEMESTER VI
7
Career Stream Title Subject Code Subject Title L T P
Total of
LTP C
Compulsory Core
UHC15601 Management Accounting Methods and Techniques 4 1 0 5 4
UHC15602 Corporate Accounting –II 4 1 0 5 4
UHC15603 Indirect Taxation –II 4 1 0 5 4
Project UHC15604 Project Work 4 1 0 5 4
Core Elective – III
UHC15E05 Management Information System
3 1 0 4 3 UHC15E06 Human Resource
Management
Core Elective – IV
UHC15E07 Principles of Auditing 3 1 0 4 3
UHC15E08 Entrepreneurial Development
Supportive Course
(Internal Evaluation)
CDC15601 Personality Development 2 0 0 2 2
Total 24 6 0 30 24
Total Credits to be earned for the degree: 148
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தல் ப வம்
குறியீட் எண் பாடம் L T P Total LTP C
ULT15101 தமிழ் - I 4 1 0 5 4
பகுதி 1. தமிழ் இலக்கிய வரலா ( ல் – தமிழ் இலக்கிய வரலா - ைனவர் சு.ஆனந்தன், கண்மணி பதிப்பகம், தி ச்சி, 2010.)
1. சிற்றிலக்கியம் - ேதாற்ற ம் வளர்ச்சி ம்
2. க்கவிைத - ேதாற்ற ம் வளர்ச்சி ம்
3. சி கைத - ேதாற்ற ம் வளர்ச்சி ம்
4. தினம் - ேதாற்ற ம் வளர்ச்சி ம்
5. உைரநைட - ேதாற்ற ம் வளர்ச்சி ம்
பகுதி 2. இலக்கியம் அ. இக்காலக்கவிைதகள்
1. பாரதியார் ெநஞ்சு ெபா க்கு திைலேய …என் ெதாடங்கும் கவிைத 2. பாரதிதாசன் உலக ஒற் ைம - தன்ெபண் தன்பிள்ைள …என் ெதாடங்கும்
கவிைத 3. ந.பிச்ச ர்த்தி - கிளிக்கூண் 4. இன்குலாப் - மரங்களின் சுற்றம் சந்திக்கச் ெசல்வதில்ைல…என் ெதாடங்கும் கவிைத 5. நா. காமராசன் - க ப் மலர்கள் காகிதப் க்கள் - கால மைழத் ற ேல… என் ெதாடங்கும் கவிைத 6. சு.வில்வெரத்தினம் --ேவற்றாகி நின்ற ெவளி நிலவின் எதிெரா – பறம் மைல …என் ெதாடங்கும் கவிைத
7. பாரதி த்திரன் - மாாிக்கால இர கள்
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சிவகாசிச் சிசுக்கள் – மகேன அன்ெறா நாள் …என் ெதாடங்கும் கவிைத
8. .நரசிம்மன் - வானம் பிறந்த
ஒ பிஞ்சின் ேவண் ேகாள்…என் ெதாடங்கும் கவிைத
9. ப.கல்பனா- வானம் பிறந்த
கீறல் வி ந்த மாைலக்காலங்கள்- இன் வர… என் ெதாடங்கும் கவிைத
ஆ. சிற்றிலக்கியம் க ங்கத் ப்பரணி- ேபார் பா ய : 404 -- 408 பாடல்கள் குற்றாலக்குறவஞ்சி – மைலவளம்
1. வானரங்கள் கனிெகா த் …. என் ெதாடங்கும் பாடல் 2. ழங்கு திைரப் னல வி கழங்ெகன த்தா ம் …. என்
ெதாடங்கும் பாடல்
இ. காப்பியங்கள்
சிலப்பதிகாரம் – வழக்குைர காைத - ‘ேதரா மன்னா! ெசப் வ உைடேயன்;-- இைண அ ெதா ழ்ந்தனேள, மடெமாழி. (30 – வாிகள்)
பகுதி 3 உைரநைடப் பகுதி
“எண்ணங்கள்” டாக்டர் எம்.எஸ்.உதய ர்த்தி, கங்ைக த்தக
நிைலயம், 2005.
பாட ல்கள் :
1. ைனவர் சு.ஆனந்தன் (2010), தமிழ் இலக்கிய வரலா ,
கண்மணி பதிப்பகம், தி ச்சி, 2010.
2. எம்.எஸ்.உதய ர்த்தி, “எண்ணங்கள்”, கங்ைக த்தக நிைலயம், 2005.
3. ெசய் ள் த்தகம், தமிழ்த் ைற, அறிவியல் மற் ம் மா டவியல்
லம் , எஸ். ஆர். எம். ெவளியடீு, 2014.
SEMESTER – I
Subject Code Title of the Subject L T P Total LTP c ULH 15101 HINDI -I 4 1 0 5 4
INSTRUCTIONAL OBJECTIVES • To express and communicate literature which is part of life • To incorporate day to day personal & professional life’s need to
communicate in the language. • To help the students to imagine & express their mind through Literature . UNIT – I -Prose (35 Hours) 1. USNE KAHA THA (STORY) - CHANDRADHAR SHARMA GULERI 2. CHIEF KI DAWAAT (STORY) - BHISHAM SAHNI 3. PREMCHAND (NIBANDH) - DR. RAMVILAS SHARMA 4. BHOLARAM KA JEEV (SATIRE STORY) - HARISHANKAR PARSAI 5. BHAGWAN NE KAHA THA (SATIRE STORY) - SURYA BALA 6. CHAMAR KI BETI (STORY) - DR.N. CHANDRSHEKHARAN NAIR UNIT – II- OneActPlay (15 Hours) 1. LAXMI KA SAWAGAT UPENDRANATH ASHK - 2. JAB MAA RO PADI SETH GOVIND DAS - UNIT – III – CORRESPONDENCE (10 Hours) 1. OFFICIAL LETTER 2. DEMI- OFFICIAL LETTER UNIT – IV - COMPUTER (10Hours) UNIT – V - TECHNICAL TERMINOLOGY (5 Hours)
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Texts Books 1. Hindi I Edited by Dr.S.Preethi, Dr.MD.Islam, Dr. S. Razia Begum Published
by Department of Hindi, FS&H,SRM University
Reference 1. Prayajon Mulak Hindi (Author - Madhav Sontakke)
Subject Code Title of the Subject L T P Total of LTP C
ULF15101 FRENCH-I 4 1 0 5 4
Instructional Objectives: • To encourage greater written skills through comprehension writing and
composition writing. • Improve their oral and written skills through a combination of theory and
practice. • Extend and expand their savoir-faire through the acquisition of latest
skills and techniques by practical training.
Unité-I (15 Heures) Vous comprenez? – Conjugaison des verbes – Masculin/Féminin – Singulier/Pluriel – Interrogation – Négation simple- L’identité- Les lieux de la ville- Les mots du savoir-vivre.
Unité-II (15 Heures) Au travail ! Conjugaison – Les verbes en –ER – Accord des noms et des adjectifs - Articles indéfinis et définis- Interrogation- Est-ce-que, Qu’est-ce, Qu’est-ce que c’est, Où- L’état civil- Personnes et objets caractéristiques d’un pays.
Unité-III (15 Heures) On se détend ?- Conjugaison- faire, aller, venir, vouloir, pouvoir, devoir- Futur proche - Pronoms moi, toi, lui, elle, etc.., après une préposition – On = Nous- Les loisirs, Sports, Spectacles, Activités.
Unité-IV (15 Heures) Racontez-moi- Passé composé - Présentation d’un événement passé- La date et l’heure- Les moments de la journée, de l’année- Événements liés au temps - Bon voyage !- Comparaison simple- Adjectifs démonstratifs- Adjectifs possessifs- Les Voyages – Les transports.
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Unité-V (15 Heures) Bon appétit- Articles partitif- Emploi des articles- Interrogation, forme avec inversion- Réponses : Oui, Si, Non- Forme possessive : à+pronom- La nourriture, Les repas, La fête.
Référence Book 1. ‘‘Echo-A1’’, Méthode de français, J.GIRARDET, J.PECHEUR, CLE
International, Janvier-2011.
Subject Code
Title of the Subject L T P Total of LTP
C
ULE15101 ENGLISH - I 4 1 0 5 4
Instructional Objectives: • To enhance students’ proficiency in English language. • To enable the students to think in English . • To be abreast with the world literature. • To equip students with the awareness and strategies needed to enable
the study of English as a lifelong process. • To engage in ongoing professional development with respect to both
teaching and research.
UNIT- I Poetry: (15 Hours) 1. If by Rudyard Kipling 2. Where the Mind is Without Fear by Rabindranath Tagore 3. The Road Not Taken by Robert Frost 4. Snake by D. H. Lawrence
UNIT- II Prose: (15 Hours) 1. Of Truth by Francis Bacon 2. Spirit of India by A.P.J.Abdul Kalam
UNIT - III Short Stories: (15 Hours) 1. The Bet by Anton Chekhov 2. The Postmaster by Rabindranath Tagore
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UNIT - IV Movie Review: (15 Hours) 1. Whose Life is it Anyway? 2. The Accused- Feature Film 3. Water
UNIT- V Language Component : (15 Hours) 1. Tenses 2. Focus on Articles, Prepositions, Subject Verb Agreement 3. Comprehension Passage
TEXT BOOKS 1. Cambridge University Press,. Raymond Murphy, Essential Grammar in
Use 3rd Edition 2010 2. Edited by Dr.Shanthichitra, Glean to ACME English Tex Book Published
by Department of English, FSH, SRM University
Subject Code I YEAR - SEMESTER I - CORE 1 L T P Total of LTP C
UHC15101 FUNDAMENTALS OF ACCOUNTING 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50 marks) OBJECTIVES 1. To understand fundamental accounting principles. 2. To understand basic concepts of financial accounting.
UNIT - I Accounting Process - Theoretical Framework - Meaning - Scope and usefulness of Accounting - Generally Accepted Accounting Principles - Concepts and Conventions - Capital and Revenue transactions - Capital and revenue expenditures - Capital and revenue receipts – Measurement - Valuation and Accounting estimates - Double entry system - Books of prime entry - Subsidiary Books - Recording of Cash and Bank transactions - Preparation of Ledger Accounts - Preparation of Trial Balance -Interpretation and usefulness - Rectification of Errors - Opening entries - Transfer entries - Adjustment entries - Closing entries.
UNIT - II Reconciliation Statements - Bank Reconciliation Statement - Receivables/Payables Reconciliation Statement - Stock Reconciliation Statement
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-Accounting for Depreciation- Depreciation Policy - Methods -Computation and Accounting treatment.
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UNIT - III Preparation of Final Accounts of a Profit making concern (for sole proprietorship concern and partnership firm only) - Preparation of Trading Account - Profit & Loss Account and Balance Sheet - Accounting treatment of bad debts - Reserve for bad and doubtful debts - Provision for discount on debtors and Provision for discount on creditors.
UNIT - IV Final Accounts of a Not for Profit making concern - Preparation of Receipts and Payments Account - Preparation of Income and Expenditure Account - Preparation of Balance Sheet.
UNIT - V Single Entry System including conversion of Single entry into Double entry system (basic level) - Concept of Single Entry System and preparation of Statement showing Profit and Loss - Statement of Affairs - Conversion of Single Entry System into Double Entry System of Accounting.
TEXT BOOKS 1. GuptaR.L.&.GuptaV.K (2009), Advanced Accounting, Sultan Chand & Sons,
New Delhi. 2. Shukla&Grewal (2009), Advanced Accounting, Sultan Chand & Sons, New
Delhi.
REFERENCES 1. Tulsian P.C. (2009), Financial Accounting, Tata Mcgraw-Hill. 2. ArulanandamM.A and RamanK.S (2011), Advanced Accountancy, Himalaya
Publishing House. 3. Jain &Narang (2009), Financial Accounting, Kalyani Publishers, New Delhi.
Subject Code I YEAR - SEMESTER I - CORE II L T P Total of LTP C
UHC15102 COMMERCIAL LAW I 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50 marks)
OBJECTIVES 1. To gain knowledge of some of important commercial laws related to business 2. To know the basic knowledge of ethics including allied regulatory compliance
and requirements.
UNIT - I
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Law of Contract-The Indian Contract Act 1872 - Concepts and Definitions - Offer and Acceptance -Communication of Acceptance - Revocation of Proposals -Voidable Contracts and Void Agreements - Capacity of Parties - Free Consent - Consideration -Agreements expressly declared to be void.
UNIT - II Indian Partnership Act, 1932 - Nature of Partnership - Rights and liabilities of Partners - Implied Authority of a Partner - Dissolution of firms.
UNIT - III Quasi-contracts -Contingent Contracts - Discharge of Contract - Termination - Performance of Contracts - Tender - Remedies for breach of contract.
UNIT - IV Negotiable Instruments Act 1881 - Definition - Acceptance and negotiation - Rights and liabilities of Parties - Dishonour of a Negotiable Instrument -Hundis - Bankers and Customers - International Law relating to Foreign Negotiable Instruments.
UNIT - V Laws relating to Sale of Goods - Definition - Condition and Warranty Transfer of ownership - Performance of the Contract of Sale - Breach of Contract -Auction Sale - Transfer of ownership - Performance of the contract of sale.
TEXT BOOKS 1. Kapoor N.D (2004), Commercial Law, Sultan Chand and Sons, New Delhi. 2. Gogna, Mercantile Law, S.Chand& Sons, New Delhi.
REFERENCES 1. ShuklaM.C. (2000), Mercantile Law, S Chand, New Delhi. 2. Dr..Balachandran.V&ThothadriS. (2010), Business Law, Tata McGraw-Hill,
New Delhi
Subject Code I YEAR-SEMESTER I - CORE III L T P Total of LTP C
UHC15103 BUSINESS MATHEMATICS AND STATISTICS 4 0 0 4 4
Maximum: 100 marks (Internal: 50 marks; External: 50 marks)
OBJECTIVES 1. To understand the fundamental concepts of mathematics and statistics and
its application in business decision making.
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2. To know how to apply the concepts of mathematics and statistics in business decision making.
UNIT- I Algebra - Real and imaginary number - Rational and irrational number - Set theory and simple application of Venn diagram - Truth table and its applications - Linear simultaneous equations (3 variables only) - Quadratic equations.Determinants and Matrices (simple problems only).
UNIT- II Calculus - Constant &Variables – Functions - Successive & partial differentiation - Maxima & Minima - Maxima -Indefinite Integrals: Integration by substitution - Integration by part - Definite Integrals . UNIT- III Statistical Methods - Data tabulation and presentation - Frequency distribution - Graphical representation of Frequency Distribution - Histogram - Frequency - Polygon - Ogive - Pie-chart-Measures of Central Tendency (Mean, Median, mode) - Measurement of Dispersion (Range, mean deviation, standard deviation, variance) - Measures of Skewness - Quartiles and Quartile Deviation - Co-efficient of Variation - Coefficient of Quartile Deviation. UNIT -IV Correlation and Regression-Scatter diagram - Karl Pearson’s Coefficient of Correlation - Rank Correlation - Regression lines - Regression equations - Regression coefficients-Index Numbers - Uses of Index Numbers - Problems involved in construction of Index Numbers - Methods of construction of Index Numbers. UNIT- V Time Series Analysis - Basic application: Moving Average Method - Method of Least Squares- Probability - Independent and dependent events - Mutually exclusive events - Total and Compound Probability - Baye’s theorem; Mathematical Expectation - Theoretical Distribution - Binomial Distribution - Poisson Distribution - Basic application -Normal Distribution - Basic application. TEXT BOOKS 1. SanchetiD C (2010), KapoorV K, Business Mathematics, Sultan Chand &
Sons.
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2. Srinivasa G &GeorgeD (2010), Business Mathematics and Statistics, New Age International.
REFERENCES 1. Vittal P R (2010), Business Mathematics, Margham Publications. 2. GuptaS.P. (2008), Statistical Methods, Sultan Chand & Sons.
Subject Code I YEAR - SEMESTER I - ALLIED - I L T P Total of LTP C
UHC15104 BASICS OF ECONOMICS 4 0 0 4 4 Maximum: 100 marks (Internal:50 marks;External:50)
OBJECTIVES 1. To gain basic knowledge of economics. 2. To know the impact of the IT and ITES in India.
UNIT - I Basic Concepts of economics - The Fundamentals of Economics & Economic Organizations - Utility, Wealth, Production, Capital -Central Problems of an Economy - Production Possibility Curve or Transformation Curve - Basic elements of supply and Demand - Elasticity - Equilibrium - Theory of Production - Meaning - Factors - Laws of production - Laws of variable proportion - Laws of returns to scale - Cost of production - Concept of costs - Short run and Long run costs - Average and marginal costs - Total cost - Fixed and variable cost - National income - Gross national income - Net national income - Measurement of national income - Economic growth and fluctuations - Consumption - Savings and investment.
UNIT - II Money - Definition and functions of money - Quantity theory of money - Inflation and effect of inflation on production and distribution of wealth - Control of inflation - Money supply - Liquidity preference and marginal efficiency - Rate of interest and investment. Banking - Definition - Functions and utility of Banking - Principles of commercial banking - Essentials of sound banking system - Multiple credit creation - Functions of Central Bank - Weapons of credit control and money market - National & International Financial Institutions.
UNIT - III Indian Economy - An overview – Nature - Key sectors and their contribution to the economy - Underdeveloped Economy - Basic Characteristics of the Indian Economy - Major Issues of Development.
Economic Development - Natural resources in the process of Economic Development Resources - land, forest, water, fisheries, minerals - Economic development and Environmental Degradation - Global Climate Change and India.
UNIT - IV Infrastructure and Economic Development - Private Investment in Infrastructure - Public Private Partnership (PPP) Model in Infrastructure Energy - Power Sector - Transport System in India’s Economic Development - Railways - Roads - Water - Civil - Aviation Information Technology (IT) and ITES (Information Technology Enabled Services) including the Communication System in India - Urban Infrastructure - Science and Technology.
UNIT - V Industrialization - The role of Industrialization - Pattern of Ownership of Industries - Role and Contribution of Industries in Economic development (with special reference to the following industries) - Iron and Steel, Cotton and Synthetic, Textile, Jute, Sugar, Cement, Paper, Petrochemical, Automobile, IT & ITES, Banking and Insurance - Forms of Market - Perfect competition and Imperfect competition - Pricing in perfect and imperfect competition.
TEXT BOOKS 1. DewettK. K. (2011), Modern Economic Theory, S. Chand & Co, New
Delhi. 2. Mithani D. M. (2010), Money Banking, Public Finance And
International Trade, Himalaya Publishing House.
REFERENCES 1. MithaniD. M. (2010), Macro Economics, Himalaya Publishing House. 2. AhujaH.L. (2010), Economic Theory, S. Chand & Co, New Delhi. 3. GordonK.Natrajan (2013), Financial Markets and Financial Services,
Himalaya Publishing Company.
Subject Code I YEAR - SEMESTER I L T P Total of LTP C
CDC15101 VERBAL ABILITY 2 0 0 2 2
OBJECTIVES: At the end of this course, the students will be able to answer objective questions for any verbal ability exam.
COURSE REQUIREMENT: At the end of every unit, the students will be expected to answer a model verbal ability exam.
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UNIT –I Vocabulary- Synonyms, Antonyms, Idioms and phrases, ordering of words/sentences.
UNIT –II Grammar- Sentence improvement, Change of speech,sentence correction.
UNIT-III Vocabulary-One word Substitute, Verbal Analogies, Cloze test. UNIT-IV Grammar- Spotting errors, selecting words, sentence completion UNIT-V Vocabulary- Word Quest, Puzzles,Crossword TEXT BOOKS
• Raymond Murphy, Essential English Grammar, Cambridge University Press, 2007
• Raymond Murphy, Intermediate English Grammar, Cambridge University Press, 2007
• Raymond Murphy, Advanced English GrammarCambridge University Press, 2007
REFERENCES
• Prabhu.C, Vivekanandan.P “The Essentials of Quantitative Aptitude and Verbal Aptitude”, Enrich & Excell, BEACON, Chennai, 2012.
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இரண்டாம் ப வம்
குறியீட் எண் பாடம் L T P Total LTP C
ULT15201 தமிழ் - II 4 1 0 5 4
பகுதி -1 தமிழ் இலக்கிய வரலா ( ல் – தமிழ் இலக்கிய வரலா - ைனவர் சு.ஆனந்தன், கண்மணி
பதிப்பகம், திருச்சி, 2010.)
1. சங்க இலக்கியங்கள்
2. நீதி இலக்கியங்கள்
3. பக்தி இலக்கியங்கள்
4. காப்பியங்கள் பகுதி - 2 அ. சங்க இலக்கியம் 1. ளி தயிர் பிைசந்த... என் ெதாடங்கும் கு ந்ெதாைக (167)
பாடல் ல்ைல, ெசவி த்தாய் கூற் ). 2. மைன ந வயைல ேவழம் சுற் ம்… என் ெதாடங்கும்
ஐங்கு (11) பாடல் (மருதம், ஐங்கு - ேவழப்பத் . ) 3. எம் ெவங் காமம் இையவ ஆயின் ….என் ெதாடங்கும்
அகநா (15 ) பாடல் ( பாைல , மகட் ேபாக்கிய தாய் ெசால் ய )
4. சுடர் ெதாடீஇ ேகளாய்..... என் ெதாடங்கும் க த்ெதாைக (51) பாடல் (குறிஞ்சி, தைலவி கூற் )
5. மண் அமர் அட்ட ... என் ெதாடங்கும் றநானூ (213 ) பாடல், பா யவர் : ல்லாற் ர் எயிற்றியனார், பாடப்பட்ேடான் : ேகாப்ெபருஞ்ேசாழன்; திைண : வஞ்சி; ைற -
ைணவஞ்சி. 6. நறவுவாய் உைறக்கும் நாகுமுதிர் … என் ெதாடங்கும்
பத் ப்பாட் – சிறுபாணற்றுப்பைட (51-67) பாடல்
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7. கலந்ேதார் உவப்ப எயில் பல கைடயி… என் ெதாடங்கும் பத் ப்பாட் -- ம ைரக் காஞ்சி (220-237) பாடல்.
ஆ. நீதி இலக்கியம் 1. தி க்குறள் - நட்பாராய்தல்
புலவி நுணுக்கம் (2 அதிகாரம்)
2. நால யார்- ெபா ட்பால்- ேமன்மக்கள் – 5 பாடல்
இ. பக்தி இலக்கியம் ைசவம் – பன்னி தி ைறகள்
1. தி ஞானசம்பந்தர் ேதவாரம் – தலாம் தி ைற காதல் ஆகி, கசிந் … என் ெதாடங்கும் பாடல் 2. தி நா க்கரசர் ேதவாரம் - ஐந்தாம் தி ைற
மாசில் ைண ம் மாைல … என் ெதாடங்கும் பாடல் 3. சுந்தரர் ேதவாரம் – ஏழாம் தி ைற ெபான்னார் ேமனியேன … என் ெதாடங்கும் பாடல் 4. மாணிக்கவாசகர் – தி வாசகம் – பி த்த பத் பால் நிைனந் ஊட் ம் தாயி ம் சால … என் ெதாடங்கும்
பாடல் 5. தி லர் – தி மந்திரம் மரத்ைத மைறத்த மாமத யாைன … என் ெதாடங்கும் பாடல் ைவணவம் – நாலாயிரத் திவ்யப் பிரபந்தம் 1. தத்தாழ்வார்
ெப கு மத ேவழம் மாப்பி க்கு…என் ெதாடங்கும் பாடல் 2. குலேசகராழ்வார்
ஆனாத ெசல்வத் அரம்ைபயர்கள் தற்சூழ ...என் ெதாடங்கும் பாடல்
3. ெபாியாழ்வார் எந்நாள் எம்ெப மான் ...என் ெதாடங்கும் பாடல்
4. ஆண்டாள் ஓங்கி உலகளந்த உத்தமன் … என் ெதாடங்கும் பாடல்
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5. தி ப்பாணாழ்வார்
ச ர மாமதில் சூழ் இலங்ைகக்கு … என் ெதாடங்கும் பாடல் இஸ்லாம்
குணங்கு மஸ்தான் சாகி பாடல்கள் – தவேம ெபற ேவண் ெமனல் - 3 பாடல்கள் கிறித் வம்
ஆதிநந்தாவனப் பிரளயம் – ஏேதன் ேதாட்டம் - 3 பாடல்கள் பகுதி 3: சி கைத
“ஒற்ைறச் சிறகு”, இலக்கியச் சிந்தைன 2012 ஆம் ஆண் ன் சிறந்த சி கைதகள் ெதாகுப் .
பாட நூல்கள் :
1. முைனவர் சு.ஆனந்தன் (2010), தமிழ் இலக்கிய
வரலாறு, கண்மணி பதிப்பகம், திருச்சி, 2010.
2. ஒற்ைறச் சிறகு, இலக்கியச் சிந்தைன 2012 ஆம் ஆண் ன் சிறந்த சி கைதகள் ெதாகுப் , 2012.
3. ெசய்யுள் புத்தகம், தமிழ்த்துைற, அறிவியல் மற்றும்
மானுடவியல் புலம் , எஸ். ஆர். எம். ெவளியடீு, 2014.
SEMESTER – II
Subject Code Title of the Subject L T P Total LTP
c
ULH 15201 HINDI - II 4 1 0 5 4
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INSTRUCTIONAL OBJECTIVES • To express and communicate literature which is part of life • To incorporate day to day personal & professional life’s need to
communicate in the language. • To help the students to imagine & express their mind through Literature .
Unit - I: Poetry (30 Hours) 1. Suprashid Dohey Kabir, Rahim, Bihari, Surdas - 2. Nar Ho Na Nirash Karo Mann Ko Maithlisharan gupt - 3. Jo Tum Aaa Jaate Mahadevi Varma - 4. Hum Panchi Unmukt Gagan Ke Shiv mangal singh suman- 5. Chalawa Santosh shreeyansh - 6. Yahan Thi Vaha Nadi Manglesh Dabral -
Unit-II: Story (25Hours) 1. Eidgaha Premchand - 2. Vapsi Priyamvada Usha - 3. Ek Muthi Aakash Santosh Srivastav 4. Ek Plate Sailab Mannu Bhandari - Unit- III (10 Hours) 1. Anuvad : Anuvad Ki Paribhasha Evam Bhed Unit- IV (5 Hours) 1. Anuvad : English to Hindi Unit -V (5 Hours) 1. Administrative words RECOMMENDED TEXTS 1. Hindi I Edited by Dr.S.Preethi, Dr. MD.Islam, Dr.S.Razia Begum.Published
by Department of Hindi, FS&H,SRM.University
REFERENCES 1. Prayajon Mulak Hindi (Author - Madhav Sontakke) 2. Practcal Guide to is Translation & Composition ( Author- K. P. Thakur)
Subject Code Title of the Subject L T P Total of LTP C
ULF15201 FRENCH-II 4 1 0 5 4
Instructional Objectives: • Consolidate the knowledge of theoretical aspects of French grammar
with examples provided from different angles: from present day literature, day to day conversation.
• Improve their oral and written skills through a combination of theory and practice.
Unité-I (15 Heures) Quelle journée !- La conjugaison pronominale- L’impératif- L’expression de la quantité : peu, un peu de, quelque, etc..,- Les activités quotidiennes- Les achats, L’argent - Qu’on est bien ici ! Prépositions et adverbes de lieu- Verbes exprimant un déplacement : emploi des prépositions- Le logement, La localisation, L’orientation, L’état physique, Le temps qu’il fait.
Unité-II (15 Heures) Souvenez-vous- L’imparfait- Emploi du passé composé et de l’imparfait- Expression de la durée- L’enchainement des idées : alors, donc, mais- Les sens réciproque- Les moments de la vie- La famille- Les relations amicales, amoureuses, familiales.
Unité-III (15 Heures) On s’appelle ? – Les pronoms compléments directs- les pronoms compléments indirects de personne- L’expression de la fréquence et de la répétition – Les moyens de communication : courrier, téléphone, internet.
Unité-IV (15 Heures) Un bon conseil ! – Expression du déroulement de l’action – Passé récent- Présent progressif – Futur proche – Action achevée/ inachevée – Les phrases rapportés – Les Corps – La santé et la maladie.
Unité-V (15 Heures) Parlez-moi de vous – La place de l’adjectif – La proposition relative finale avec « qui » - C’est/il est – Impératif des verbes avec pronoms – La formation des
18
19
mots – La description physique et psychologique des personnes – Les vêtements – Les Couleurs.
Référence Book 1. ‘‘Echo-A1’’, Méthode de français, J.GIRARDET, J.PECHEUR, CLE
International, Janvier-2011.
Subject Code Title of the Subject L T P Total of LTP
C
ULE15201 ENGLISH - II 4 1 0 5 4
Instructional Objectives:
• To enhance students’ proficiency in English language.
• To enable the students to think in English.
• To become aware of the world literature and the writers.
• To equip students with the awareness and strategies needed to enable the study of English as a lifelong process.
• To engage in ongoing professional development with respect to both teaching and research.
UNIT- I Poetry: (15 Hours) 1. The Hawk in the Rain by Ted Hughes 2. Crutches by Bertolt Brecht 3. Obituary- A. K. Ramanujan 4. Dream Deferred- Langston Hughes
UNIT- II Prose: (15 Hours) 1. The Story of my Experiments with Truth by M.K. Gandhi (Excerpts) 2. I have a Dream by Martin Luther King 3. Farewell Speech by Mark Antony
UNIT - III Play and Short Story: (15 Hours) 1. Monkey’s Paw by W.W.Jacobs 2. Bear by Anton Chekhov
UNIT - IV Book Review: (15 Hours)
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1. To kill a Mocking Bird (Excerpts) 2. Merchant of Venice (Excerpts)
UNIT V Language Component: (15 Hours) 1. Transformation of Sentences 2. Jumbled Sentences 3. Précis Writing
TEXT BOOKS 1. Cambridge University Press,. Raymond Murphy, Essential Grammar in Use
3rd Edition 2010 2. Edited by Dr.Shanthichitra, Glean to ACME English Tex Book Published by
Department of English, FSH, SRM University
Subject Code I YEAR - SEMESTER II - CORE IV L T P Total of LTP C
UHC15201 PRINCIPLES OF MANAGEMENT 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50 marks)
OBJECTIVES 1. To introduce the student to the various management concepts. 2. To explain the various functions of management.
UNIT - I Management meaning and definition - Importance - Nature and Scope of Management process- Levels of Management - Evolution of Management thoughts - Fredrick Taylor (1856 - 1915) - Principles of Scientific Management - Henry Fayol (1841-1925) - Principles and Techniques of Management - Bureaucratic Management (Max Weber) - Organisation Theory - Classical - Neo-classical.
UNIT - II Planning - Purpose of planning - Steps in planning - Types - Methods of Planning -Forecasting - Decision making - Process of decision making - Types of decisions - Problems involved in decision making. UNIT - III Organization - Types of organization structure - Span of control - Committees -Staffing - Directing.
UNIT - IV
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Modern Concept of Power - Authority - Responsibility - Accountability - Delegation of Authority - Centralization & Decentralization - Control communication - Coordination.
UNIT -V Leadership & Motivation - Concept & Theories - Group Dynamics - Concept of group and team - Group formation - Group cohesiveness - Management of organizational conflicts - Reasons - Strategies. TEXT BOOKS 1. Jayasankar J, (2010) Principles of Management, Margham Publications,
Chennai. 2. Gupta .C.B, (2005) Principles of Management, Sulthanchand publications.
REFERENCES 1. Charles W L Hill, Steven McShane, (2004) Principles of Management,
McGraw-Hill. 2. Harold Koontz and Cyril O’Donnell, (2004) Principles of Management, An
Analysis of managerial Functions, McGraw Hill Book Company, New Delhi.
Subject Code I YEAR - SEMESTER II - CORE V L T P Total
of LTP C
UHC15202 FUNDAMENTALS OF COST AND MANAGEMENT ACCOUNTING 4 1 0 5 4
Maximum: 100 marks (Internal: 50 marks; External: 50 marks) OBJECTIVES 1. To know the basics concepts of cost and management accounting. 2. To obtain the knowledge and application of accounting.
UNIT -I Fundamentals of Cost Accounting - Management accounting - Meaning - Definition - Importance - scope - Generally Accepted Cost Accounting Principles - Management accounting Vs Cost accounting.
UNIT- II Preparation of Cost Statements - Cost Data collection - Cost Sheet formats - Preparation of Cost Sheets (historical cost sheets and estimated cost sheets).
UNIT -III
22
Accounting for Material cost - Need and essentials of material control - EOQ - Accounting of Inventory - LIFO, FIFO, Weighted Average Cost.
UNIT- IV Accounting for Labour costs - Methods of wage payment - Time rate and piece rate system - labour turnover - Direct Expenses and Overheads - Classification of overheads - Primary and secondary distribution of overheads.
UNIT- V Marginal Costing and Break-even analysis -Concept of Contribution - P/V Ratio and Breakeven Point - Concept of Margin of Safety (MOS) - Cost Volume Profit Relationship (CVP Analysis) TEXT BOOKS 1. Dr. Maheswari S.N (2005), Principles of Management Accounting, Sultan
Chand & Sons, New Delhi.
REFERENCES 1. ReddyT.S. & Hari Prasad Reddy (2013),Cost Accounting and Management
Accounting, Margham Publications, Chennai. 2. Jain S.P. and Narang K.L.,(2004) Cost Accounting, Kalyani Publishers, New
Delhi.
Subject Code I YEAR - SEMESTER II – CORE VI L T P Total
of LTP C
UHC15203 PRINCIPLES OF MARKETING 4 0 0 4 4 Maximum: 100 marks (Internal: 50 marks; External: 50 marks) OBJECTIVES 1. To introduce the key elements in developing a marketing strategy and
planning a marketing program. 2. To enhance problem-solving skills in marketing by offering a set of analytical
tools (i.e., frameworks, concepts, models, and techniques).
UNIT - I Marketing - Meaning - Definition - Importance - Approaches to Marketing - Study Approaches and Functional Approaches - Marketing Process - Functions of Marketing
UNIT - II Marketing Planning - Nature, Process and Contents of Marketing Plan - The changing marketing environment - Analyzing needs and trends in Macro
23
Environment - Economic Environment - Technical Environment - Political Environment and Socio-cultural Environment
UNIT - III Sales Forecasting - Methods - Market Research - Importance - Scope - Obstacles in acceptance.
UNIT - IV Market segmentation - Bases for market segmentation of consumer goods - Industrial goods and services - Market Targeting and positioning strategies.
UNIT - V Market Evaluation and Controls - Types - process - obstacles to marketing control - Marketing Audit - Marketing Ethics TEXT BOOKS 1. Philip Kotler, (2008) Marketing Management. 2. Stanton, (2004) Fundamentals of Marketing. REFERENCES 1. RamaswamyV.S. and NamakumariS., (2010) Marketing Management. 2. Philip Kotler and Gary Armstrong, (2005) Principles of Marketing. 3. Bovee and John Thill, (latest edition) Marketing. 4. Lilien, Kotler&Moorthy, Marketing Models.
Subject Code I YEAR
SEMESTER II ALLIED - II
L T P Total of LTP C
UHC15204 INDUSTRIAL LAW 4 0 0 4 4 Maximum: 100 marks (Internal: 50 marks; External: 50 marks) OBJECTIVES 1. To know the regulations and amendments of industrial law. 2. To gain the knowledge of ethics in business.
UNIT - I Factories Act, 1948 - Objective - Scope - Applicability of Factories Act, 1948.
UNIT - II Payment of Wages Act, 1936 - Importance - Objective - Scope - Applicability.
24
UNIT - III The Employees’ State Insurance Act, 1948 - Objective - Scope - Applicability of ESI Act, 1948
UNIT - IV The Child Labour (Prohibition and Regulation) Act, 1986 -Objective - Scope - Applicability of The Child Labour (Prohibition and Regulation) Act.
UNIT - V Minimum Wages Act, 1948 -Importance - Objective - Scope - Applicability.
TEXT BOOKS 1. Dr. M.R. Sreenivasan (2005), Business Law, Margham Publication. 2. P.C. Tulsian (2005), Business Laws, Tata Mcgraw Hill, New Delhi. 3. R.S.N Pillai&Bhagavathi (2004), Business Law, S. Chand.
REFERENCES 1. MalikK. L. (2009), Industrial Laws and Labour Laws, Eastern Book Company. 2. SrivastavaS. C. (2009), Industrial Relations & Labour Laws, Vikas Publishing
House. 3. Kapoor N.D (2009), Elements of Mercantile Law, Sulthan Chand &Co. 4. Kapoor N.D. (2003), Business Laws, Sulthan Chand &Co. 5. Krishnan Nair (2004), Law of Contracts, Orient Longman Publishers.
Subject Code I YEAR SEMESTER II L T P Total
of LTP C
CDC15201 Quantitative Aptitude and
Reasoning – I
2 0 0 2 2
COURSE OBJECTIVES : At the end of this course, the students will be able to, • Critically evaluate various real life situations by resorting to Analysis of key
issues and factors • Demonstrate various principles involved in solving mathematical problems
and thereby reducing the time taken for performing job functions. COURSE REQUIREMENT: At the end of every unit, the students will be expected to answer a model quantitative aptitude test for internal assessment.
UNIT - I: • Simple equations • Ratio & Proportion • Variation
25
UNIT - II: • Percentages • Profit and loss • Partnership • Simple interest and Compound interest
UNIT - III: • Deductions • Connectives
UNIT - IV: • Analytical Reasoning puzzles • Problems on Linear arrangement • Problems on Circular arrangement
UNIT - V:
• Clocks • Calendars • Blood relations
TEXT BOOKS • R S Agarwal, ‘Quantitative Aptitude’ S.Chand Publishers,2013 • R S Agarwal,‘A modern approach to Logical reasoning’ S.Chand Publishers
REFERENCES • Abhijit Guha, Quantitative Aptitude - Mc Graw Hills Publishers • R S Agarwal, , ‘A modern approach to Logical reasoning’ S.Chand
Publishers
26
SEMESTER III
Subject Code II YEAR - SEMESTER – III- CORE 8 L T P Total of LTP C
UHC15301 FINANCIAL ACCOUNTING I 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) Objectives 1. To facilitate the understanding of Accounting in specific areas. 2. To develop skill, related to critical thinking and problem solving. 3. To Understand the framework of accounting systems and the Generally
Accepted ccounting Principles.
UNIT - I Branch accounting-debtors system, stock and debtors system, foreign branch
UNIT - II Departmental accounts - trading account, profit and loss account (c) Calculation of net profit of various departments and allocation of expenses on the basis of suitable base, treatment of shortages - treatment of unrealized profit (d) Preparation of general profit and loss account and balance sheet
UNIT - III Partnership -Past adjustments and guarantee -profit and loss appropriation account - Admission - Retirement - Death - Treatment of joint life policy
UNIT - IV Dissolution of partnership firms- Including piece meal distribution - Amalgamation of partnership firms – UNIT - V Conversion of partnership firm into a company - Sale of partnershipfirm to a company. TEXT BOOKS 1. Jain &Narang, (2009) Financial Accounting, Kalyani Publishers, New
Delhi.
27
2. S.P.Jain and K.LNarang, (2009) Advanced Accountancy, Kalyani Publishers, New Delhi.
3. R.L.Gupta&M.Radhaswamy, (2009) Corporate Accounting, Sultan Chand & Sons, New Delhi.
REFERENCES 1. GuptaR.L. &.GuptaV.K, (2009) Advanced Accounting, Sultan Chand & Sons,
New Delhi. 2. Shukla&Grewal, (2009) Advanced Accounting, S Chand, New Delhi. 3. .TulsianP.C, (2009) Financial Accounting, Tata Mcgraw-Hill.
Subject Code II YEAR SEMESTER - III CORE VIII L T P Total
of LTP C
UHC15302 DIRECT TAXATION I 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) Objectives 1. To understand the provisions of direct tax laws. 2. To gain knowledge on procedural aspects for filing tax returns for various
assesses and other statutory compliances.
UNIT – I Meaning of Income - Important definitions under the Income Tax Act- Scope of total income - Case laws governing capital and revenue expenditure - Deemed Income - Residential Status and Incidence of tax of an Individual - Incomes which do not form part of Total Income [Sec.10, 10A, 10B and 11 to 13A] - Agricultural Income and Tax Liability.
UNIT - II Heads of Income - Salaries - Provisions relating to Gratuity - Commutation of pension - Provident fund - Allowances - Perquisites and their Valuations - Deductions from salary-Computation of Salary Income. Profits in lieu of salary [Section 17(3)] - Tax on Salary of Non-Resident Technicians [Section 10(5B)] - Relief under section 89.
UNIT - III Income from house property - Definition of annual value - Deductions from annual Value Computation under different circumstances.
UNIT - IV Income from business or profession - Allowable and not allowable expenses-General deductions- Its principles - Provisions relating to depreciation - Deemed
28
business profits chargeable to profits to tax- Compulsory maintenance of books of Account- Audit of accounts of certain persons- Special provision for computing incomes on estimated basis under sections 44AD and 45AE - Computation of income from business or profession.
UNIT - V Assessment - Reassessment - Appeals - Revisions - Review Rectifications - Settlement of cases - Special procedure for assessment of Search cases - E-commerce transactions - Liability in Special cases, Penalties, Fines and Prosecution -Tax Deduction at Source - Tax Collection at Source - Recovery and Refund of Tax - Advance Tax - Refunds.
TEXT BOOKS 1. Bhagavathi Prasad, (2009) Income Tax Law and Practice, VishwaPrakasan,
New Delhi 2. Vinod K. Singhania, (2010) Students Guide to Income Tax, U.K.Bharghava
Taxman, Latest Edition.
REFERENCES 1. Gaur and Narang, (latest edition) Income Tax Law and Practice, Kalyani
Publishers. 2. Mehrotra,H.C (2010) Income Tax Law and Accounts, SahityaBhavan
Publications, Agra.
Subject Code II YEAR SEMESTER - III CORE IX L T P Total
of LTP C
UHC15303 COMMERCIAL LAW II 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES 1. To facilitate the understanding of business regulation. 2. To Understand the framework of business law.
29
UNIT-I Laws of Contracts - Essential elements of a contract, offer and acceptance - Void and voidable agreements - Consideration- Legality of object- Multinational agreement - E-contracts - Strategies and constraints to enforce contractual obligations UNIT - II Quasi-contracts, contingent contracts, termination or discharge of contracts - Special contracts: Indemnity and Guarantee; Bailment and Pledge - Laws of Agency.
UNIT - III Essentials of Corporate Laws - Company -Types, formation and related procedures - Director- roles, responsibilities, qualification, disqualification, appointment/re-appointment, retirement, resignation, removal, remuneration, powers, duties - Director’s Identification Number (DIN), Loans to Directors - Office or Place of Profit - Cost Accountant - Appointment, Role and Responsibilities - With special reference to Certification - Compliance Report and Performance Evaluation of the Organization.
UNIT- IV Right to Information Act, 2005 - Salient features, objective - Public authorities and their obligations - Designations of Public Information Officers (PIO) and their duties - Request for obtaining information Prevention of Money Laundering Act,2011 - Historical background - Prevention of Money Laundering Act, 2011.
UNIT - V Basic understanding of corporate governance – practices in India – Internal audit - Nature – Scope – Functions – Planning process – Investigation of fraud – Internal audit report
TEXT BOOKS 1. N.D.Kapoor, (2004) Commercial Law, Sultan Chand and Sons, New Delhi. 2. R.S.N.Pillai, (1999) Business Laws, S.Chand& Sons, New Delhi.
REFERENCES 1. Gogna, Mercantile Law, S.Chand& Sons, New Delhi. 2. Sreenivasan,M.R. (2002) Commercial and Industrial Law, Margam
Publications, Chennai. 3. Shukla.M.C,(2000) Mercantile Law, S.Chand, New Delhi. 4. Dr..Balachandran.VandThothadri,S (2010) Business Law, Tata McGraw- Hill,
New Delhi. 5. Balasubramanyan.N, (2010) Corporate boards and Governance, Sterling
publishers.
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Subject Code II YEAR SEMESTER - III ALLIED III L T P Total
of LTP C
UHC15304 ADVANCED FINANCIAL MANAGEMENT 4 1 0 5 4
Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES 1. To understand the various finance sources. 2. To understand how to take capital budgeting and investment decisions.
UNIT- I Meaning and Definition – Functions of Finance Manager – Methods and sources of raising finance – Sources of short term and long term finance – Critical appraisal of different securities and bonds as source of finance –Equity shares – Convertible and non-Convertible debentures – preferred stock. Finance department and its function. Objectives / goals of finance function – Financing decisions – Investment decision – Importance of finance planning - Problems in financial forecasting.
UNIT- II Time value of money – Valuation– Capital structure decisions – Traditional and MM approaches – Current views – Determine of capital structure – Over trading – Over and under capitalization – Leverage analysis EBIT – EPS analysis.
UNIT- III Cost of capital measurement WACC – MCC and value of the firm – Factors in dividend policy of firm – Kinds of dividend – Walter’s Model – MM Approach.
UNIT- IV Investment decisions – Risk – Required rate of return – Estimating cash flows – Present value of cash flows – Evaluation of alternative investment proposals – Sensitivity analysis – Simulation – Decision making under conditions of risk and uncertainty – Inflation and investment decision.
UNIT- V Working Capital Management – Working capital cycle – Forecasting of working capital requirement – factors influencing working capital – Different components – Inventory – Cash – Receivables – Credit policies – Collection policies.
TEXT BOOKS 1. Pandey I.M,(2009) Financial Management, Vikas Publication, New Delhi.
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2. Babatosh Banerjee, (2010) Financial Policy and Management Accounting, The World Press, Calcutta.
REFERENCES 1. Prasanna Chandra, (2008)Financial Management Theory and Practice, TMH,
New Delhi. 2. Vanhorne J, (2006) Financial Management & Policy, Pearson Education,
Delhi. 3. Brealey and Myers, (latest edition) Principles of Corporate Finance,
McGraw Hill, India.
Subject Code II YEAR
SEMESTER - III SKILL BASED / ELECTIVE I
L T P Total of LTP C
UHC15E51 SALES MANAGEMENT 0 2 4 6 3 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES 1. To introduce the students to the nuances of the promotional aspects of
Marketing and the strategies of Advertising and Copy-writing, for successful sales management.
UNIT - I Sales Management - Scope and Objectives - Fundamentals of Successful Selling - Sales Personnel Management - Motivation and Compensation - Evaluation and Control.
UNIT - II Sales Promotion - Scope - Functions and Importance - Sales promotion methods - Personal Selling - Definition - Meaning - Objectives - Importance.
UNIT- III Introduction to advertising - Its nature and function - Setting advertising objectives - Economic and Social implications of advertising - Advertising in marketing mix - Advertising process.
UNIT- IV Advertising Strategy - Setting Goals and Objectives - DAGMAR - Media Research - Advertising Planning and Organization- Media Selection - Advertisement Budget.
UNIT - V
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Message Strategy - Advertisement copy - Sub-divisions of copy - Types of copy - Layout of advertisements - Creative styles and Advertising appeals - Copy testing - Criteria used in copy testing - Selecting copy tests. • Case Studies are to be handled for each unit during class Hours. • Case studies are used only for class discussion and nor for University
Examinations.
TEXT BOOKS 1. Kotler Philip, (2008) Marketing Management, Prentice Hall of India Pvt.Ltd.,
New Delhi.
REFERENCES 1. Chunawalla S.A, Advertising, (latest edition) Sales and Promotion
Management ,Himalaya Publishing House, New Delhi. 2. Aaker, David, (2010) Advertising Management, Prentice Hall,New Delhi.
Subject Code II YEAR
SEMESTER - III SKILL BASED / ELECTIVE I
L T P Total of LTP C
UHC15E52 FINANCIAL MARKETS AND SERVICES 0 2 4 6 3
Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To provide an understanding of the Indian financial system and various
financial services available in the financial markets.
UNIT - I Financial System - Definition - Significance - Money Market and Capital Market - Characteristics of Indian Money Market - Bill Market - Certificate of Deposits - Commercial Papers - Treasury Bills.
UNIT - II Merchant Banking - Definition - Objectives - Functions- Authorization of Merchant Bankers - Regulation of merchant banking by SEBI-New issue management and SEBI Guidelines - Depositary System - Definition - Process - Benefits - Depositary System in India.
UNIT - III
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Factoring: Concept - Definition - Types - Advantages - Role of banks in factoring - Limitations. Forfeiting: Definition - Factoring Vs forfeiting - Leasing - Definition- Advantages - Types.
UNIT - IV Securitisation - Process - Securitisation Vs. Factoring - Venture Capital - Meaning - Advantages - Venture Capital Funds in India - Mutual Funds - Concept - Types - Benefits - Mutual funds in India - Reasons for slow growth.
UNIT - V Stock Exchanges - Functions - Listing of securities - Credit Rating - Benefits - Rating symbols of CRISIL, ICRA - Rating Agencies in India. • Case Studies are to be handled for each unit during class Hours. • Case studies are used only for class discussion and nor for University
Examinations.
TEXT BOOKS 1. Machiraju H.R, (2012) Indian Financial System, Vikas, Delhi. 2. Khan M.Y,(2008) Indian Financial System, Tata McGraw Hill, New Delhi. 3. Khan M.Y,(2009) Financial Service, Tata MeGraw Hill, New Delhi. REFERENCES 1. Chandler M.V. and Goldfeld.S.M, (latest edition) Economics of Money and
Banking,Harper and Row, New York. 2. Gupta Suraj B, (2006) Monetary Economics, S. Chand and Co., New Delhi. 3. Gupta Suraj B, Monetary Planning in India, Oxford, Delhi. 4. Bhole L.M,(2009) Financial markets and Institutions, Tata McGraw-Hill, New
Delhi. 5. Hooda R.P, (2008) Indian Securities Market- Invetors view point, Exell Books,
New Delhi.
Subject Code II YEAR
SEMESTER - III
L T P Total of LTP C
CDC15301 Quantitative Aptitude and Reasoning - II 2 0 0 2 2
COURSE OBJECTIVES : At the end of this course, the students will be able to,
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• Critically evaluate various real life situations by resorting to Analysis of key issues and factors
• Demonstrate various principles involved in solving mathematical problems and thereby reducing the time taken for performing job functions.
COURSE REQUIREMENT: At the end of every unit, the students will be expected to answer a model quantitative aptitude test for internal assessment. UNIT - I
• Numbers • Time and Distance • Time and Work • Averages, Mixtures and Allegations
UNIT - II • Data Interpretation • Data Sufficiency • Mensuration • Permutation and Combinations • Probability
UNIT- III • Cubes • Venn diagrams • Binary Logic
UNIT- IV • Number and letter series • Number and Letter Analogies • Odd man out
UNIT- V • Coding and decoding • Direction sense test • Critical Reasoning • Lateral reasoning puzzle
TEXT BOOKS
• R S Agarwal, ‘Quantitative Aptitude’ S.Chand Publishers,2013
35
• R S Agarwal,‘A modern approach to Logical reasoning’ S.Chand Publishers
REFERENCES
• Abhijit Guha, Quantitative Aptitude - Mc Graw Hills Publishers • R S Agarwal, , ‘A modern approach to Logical reasoning’ S.Chand
Publishers
36
SEMESTER IV
Subject Code II YEAR SEMESTER IV CORE X L T P Total
of LTP C
UHC15401 FINANCIAL ACCOUNTING II 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To facilitate the understanding of Accounting in specific areas. • To prepare necessary financial statements related to different business
entities in the service sector.
UNIT - I Accounting services in organizations -Construction companies - Project Accounting - Service sector such as Software, ITES, Telecommunication, Entertainment, Hospital, Educational institutions, Banking, Electricity and Insurance companies
UNIT - II Accounting for Special transactions - Investment Accounts - Insurance Claims (Loss of Stock and loss of Profit).
UNIT - III Accounting for special transactions -Bills of Exchange - Consignment - Joint venture – Account current
UNIT - IV Accounts of a Banking company (as per Banking Companies Regulation Act) - Accounts of an Electricity Company (as per Electricity Act) and Accounts of Insurance Companies (as per Insurance Act including stock valuation).
UNIT - V Royalty and Hire purchase - Accounting from the point of view of various parties -Possession and repossession in case of default in payments.
TEXT BOOKS 1. Jain &Narang, (2009) Financial Accounting, Kalyani Publishers, New
Delhi. 2. S.P.Jain and K.LNarang, (2009) Advanced Accountancy, Kalyani Publishers,
New Delhi.
REFERENCES
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1. Gupta R.L &.Radhaswamy. M (2009) Corporate Accounting, Sultan Chand & Sons, New Delhi.
2. GuptaR.L&GuptaV.K., (2009) Advanced Accounting, Sultan Chand & Sons, New Delhi.
3. Shukla&Grewal, (2009) Advanced Accounting, S Chand, New Delhi. 4. Tulsian,P.C. (2009) Financial Accounting, Tata Mcgraw-Hill
Subject Code II YEAR SEMESTER IV CORE XI L T P Total
of LTP C
UHC15402 DIRECT TAXATION II 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To get knowledge of various tax incentives and benefits under direct taxes. • To know applications of tax provisions in various cases.
UNIT - I Capitalgains - Income under capital gains - Short term, Long-term capital gains - Transfer of capital assets - Certain transactions not included as transfer - Cost of acquisition - Cost of improvement - Indexation of cost - Capital gains under different circumstances - Exempted capital gains - Computation of capital gains.
UNIT - II Income from other sources - As a residuary head of income - Their computation -Grossing up - Deductions in computing income under this head and other related provisions -Income of other persons included in Assessee’s Total Income - Aggregation of Income and Set off or Carry Forward of Losses - Deductions in computing Total Income - Rebates & Reliefs - Applicable Rates of Tax and Tax Liability - Incomes not included in Total Income [Sec.10] - Special Provisions - Expenditure incurred in relation to income not included in Total Income [ Sec.14A]
UNIT - III Taxation of Individuals including Non-residents, Hindu Undivided Family, Firms, LLP, Association of Persons, Co-operative Societies, Trusts, Charitable and Religious Institutions, Corporate Taxation - Classification - Tax incidence - Computation of taxable income and assessment of tax liability - Dividend Distribution Tax (DDT) - Minimum Alternate Tax and other special provisions relating to companies. Wealth Tax Act, 1957- Background, concept and charge of wealth tax -Assets - Deemed assets - Exempted assets -Valuation of assets -Computation of net wealth - Return of Wealth Tax and assessment procedure.
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UNIT - IV Tax Planning and Tax Management- Tax Planning - Concept and application -For setting up new business units - Study of location - Nature of business - Tax holiday offered [with special reference to provisions in Chapter VIA of the Act] - Tax incentives and Export Promotion Schemes - Other applicable tax benefits and exemptions. Tax Management- Computation of income and Return of Income Tax - Filing procedure - E-filing Assessment - Reassessment, Appeals - Revisions - Review rectifications - Settlement of cases - Special procedure for assessment of Search cases - E-commerce transactions - Liability in Special cases - Penalties - Fines and Prosecution
UNIT - V International Taxation and Transfer Pricing- Basic concepts of International Taxation and Transfer Pricing -Residency issues - Source of income - Tax heavens, withholding tax, unilateral relief, double taxation avoidance agreements -Transfer Pricing - Concepts, meaning of International transactions -Costing Issues in Transfer Pricing -Computation of Arm’s length Price - Methods - Governance through application of generally accepted cost accounting principles and techniques for assessment of arm’s length price a measure to curb revenue leakages/tax evasion - Reference to Cost Accounting Records and Cost Audit Reports in assessment of arm’s length price. General Anti-Avoidance Rules (GAAR) - Concept and application - Advance Pricing Agreement (APA) - Concept and application.
TEXT BOOKS 1. Gaur and Narang, (latest edition) Income Tax Law and Practice, Kalyani
Publishers. 2. MehrotraH.C., (latest edition) Income Tax Law and Accounts, SahityaBhavan
Publications, Agra.
REFERENCES 1. Bhagavathi Prasad, (latest edition) Income Tax Law and Practice,
VishwaPrakasan, New Delhi 2. Vinod K. Singhania, (latest edition) Students Guide to Income Tax,
U.K.Bharghava Taxman, Latest Edition.
Subject Code II YEAR SEMESTER IV CORE XII L T P Total
of LTP C
UHC15403 ADVANCED COST ACCOUNTING 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50)
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OBJECTIVES • To understand the methods of cost accounting. • To familiarize the methods of application of costing techniques. UNIT - I General Purpose Cost Statement: Cost Accounting Standards (CASs) (issued by the Institute of Cost Accountants ofIndia from time to time), Generally Accepted Cost Accounting Principles (GACAP) - Purpose, Objective and Applicability
UNIT - II Business Process Analysis - Cost Centre and Cost Allocation(a) Materials (CAS 6): (i) Procurement of materials- classification and coding, inventory management and control, JIT (just in time), Returnto suppliers, Pricing of receipts, Physical verification and related issues(ii) Scrap, Wastage, Pilferage, Obsolescence, Normal loss, Abnormal loss (CASs related to above items) - Framework
UNIT - III Employee Costs (CAS 7):(i) Employee routines, Classification of Employee, Time keeping, Time booking, Payroll preparation, Disbursement of wages - Principles and methods of remuneration, Productivity Linked Incentive (PLI) Schemes(ii) Accounting control and reporting, Accounting for Employee Cost, Computation of Employee Cost rates, Idle time, Overtime, Employee turnover, Employee cost reporting
UNIT - IV Direct expenses and problems connected therewith (CAS 10)
UNIT - V Overhead (with reference to all Cost Accounting Standards related to Overhead): (i) Classification of overheads; Overhead Cost Accounting (ii) Accounting and control of overheads, computation of pre-determined overhead recovery rates, treatment of over and under absorption of overhead costs. Reports of control of overhead costs (iii) Miscellaneous items of expenses – capacity costs, treatment of depreciation in costs
TEXT BOOKS 1. Bhar B K, (latest edition) Cost Accounting – Methods & Problems, Academic
Publications, New Delhi. 2. Maheswari S N, (2005) Problems and Solutions in Cost Accounting, Sultan
Chand Sons, New Delhi.
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REFERENCES 1. Jain S P &NarangK L, (2004) Cost Accounting, Kalyani Publishers, New Delhi. 2. Nigam R S., Narang, S P, Sehgal, B C, (latest edition) Principles and Practice
of Cost Acounting, S Chand and Co, India 3. Iyengar S P, (2005) Cost Accounting Principles and Practice, Sultan Chand &
Sons, New Delhi.
Subject Code II YEAR SEMESTER IV ALLIED IV L T P Total
of LTP C
UHC15404 BUSINESS ETHICS 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES 1. To identify and understand ethics that are relevant and operative in a
sustainable business enterprise. 2. To get knowledge about management of ethics.
UNIT - I Evolution of Business Ethics (with reference to IFAC on Ethics – IEG-8) - Ethics -Meaning- importance - Nature and relevance to business - Values and attitudes of professional accountants - Characteristics - Ethical theories - Causes of unethical behavior - Ethical abuses - Work ethics - Code of conduct - The “Seven Principles of Public Life”
UNIT - II Relevance of Business Ethics - Arguments for and against - Ethics and Value in 21st century - Ethics in Indian business.
UNIT - III Political - legal environment - Provisions of the Indian constitution pertaining to Business - Political setup - major characteristics and their implications for business - Prominent features of MRTP & FERA - Social -Cultural environment and their impact on business operations - Salient features of Indian culture and values.
UNIT - IV Management of Ethics - Ethics analysis [Hosmer model] - Ethical dilemma - Ethics in practice - Ethics for managers - Role and function of ethical managers - Comparative ethical behavior of managers - Code of ethics - Competitiveness -Organizational size -Profitability and ethics - Corporate ethics evaluation Business and ecological / environmental issues in the Indian context and case studies.
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UNIT-V Ethical Conflict - The relationship between ethics and law -Difference between ethical codes and contracts - Unethical behavior -Consequences - Conflicts of interest - Causes and remedies - Ethics of Management Accountant Professionals.
TEXT BOOKS 1. Colin M. Fisher and Alan Lovell, (2010) Business Ethics and Values, F.T.
Prentice Hall. 2. Glenn Martin, (2009) Human Values and Ethics in the work place, G.P.
Martin.
REFERENCES 1. SekharR.C., (2011) Ethical Choice in Business, Response books. 2. William H Shaw, (2005) Business Ethics, Thomson Publications. 3. Corporate Governance and Business Ethics, All India Management
Association, Excell Book
Subject Code II YEAR
SEMESTER IV SKILL BASED ELECTIVE II
L T P Total of LTP C
UHC15E53 ORGANIZATIONAL BEHAVIOUR 0 2 4 6 3 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To focus student attention on what happens in the organization. • To understand the various human potential.
UNIT - I Introduction to Organizational Behaviour - Elements - Need - Challenges and oppurtunities - Models of organisationalbehaviour - Individual Behavior - Personality - Attitudes - Perception - Group Behaviour - Group dynamics - Emotional intelligence
UNIT - II Leadership Styles - Qualities - Motivation - Human Needs - Theory - Tools & Techniques -Supervision - Counseling - Functions - Communication - Importance - Barriers.
UNIT - III
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Organizational Dynamics - Work design & stress management - Organisational Design - Effectiveness - Climate - Culture - Meaning - Approaches - Powers, Authority and Politics - Types - Sources.
UNIT - IV Organisational change - Nature - Causes of change - Management of change - Resistance to change - Organisational Development - Meaning - Nature.
UNIT - V Development of Worker’s Participation - Advantages - Idea of Participation - Limitations of Workers Participation - Labour Union Role in India and at international level Changing face of labours with the advent of information technology. • Case Studies are to be handled for each unit during class Hours. • Case studies are used only for class discussion and nor for University
Examinations.
TEXT BOOKS 1. Prasad L.M,(2005) Organisational Theory & Behaviour, S.Chand Company,
New Delhi. 2. Fred Luthans, Organisational Behaviour, Tata McGraw Hill Publishing
Company.
REFERENCES 1. Stephen, Robins.P,Organisational Behaviour, Vikas Publication, New Delhi. 2. Sharma R.A, Organisational Theory & Behaviour, Tata McGraw –Hill. 3. Khanka S.S, (latest edition) Organisational Behaviour, S.Chand& Company
Limited.
Subject Code II YEAR
SEMESTER IV SKILL BASED ELECTIVE II
L T P Total of LTP C
UHC15E54 RETAIL MANAGEMENT 0 2 4 6 3 Maximum: 100 marks (Internal: 50 marks; External: 50 OBJECTIVES 1. To enable the students to understand the various concepts and theories in
Retailing.
UNIT - I
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Definition - Functions of a retailer -Retail Equation- Global retail market: Issues& Challenges - Scope of retailing- Drives of retail Change in India - Wheel of retailing-Factors affecting retailing in India - Life cycle in retail.
UNIT - II Retail Formats - Departmental Stores - Convenience stores, Supermarkets - Chain stores Specialty stores - Door to door selling - Direct marketing - Retail Vending machines - Electronic mail order houses - Retail co-operatives - Features - Advantages - Disadvantages.
UNIT - III Retail strategy-steps in strategic planning process-specifics for gaining sustainable competitive advantage - Steps - Retail consumer - Store loyalty- factors essential for building store loyalty - Retail franchising - Concept - Evolution - Types - Advantages - Disadvantages.
UNIT - IV Factors affecting merchandise - Merchandise planning process - Merchandise sourcing - Assortment planning Concept of retail price - Pricing policies - Visual Merchandise - Retail location strategies -Factors affecting the location of retail outlet- Store design- Retail promotion.
UNIT - V Needs of technology in retail - Importance - Factors affecting the use of technology - Internet retailing - Concept of customer service - Importance of service in retail - Customer service &Retail strategy - Shopping malls in India.
• Case Studies are to be handled for each unit during class Hours. • Case studies are used only for class discussion and nor for University
Examinations.
TEXT BOOKS 1. SwapnaPradhan, (2007) Retailing Management Text and Cases Tata
McGraw Hill. 2. Suja Nair,(2006) Retail Management, Himalaya Publishing House.
REFERENCES 1. Barry Berman, Joel R. Evans, Retail Management - A Strategic Approach,
Prentice Hall of India. 2. BaralS.K., S.C. Bihari, (latest edition) Retail Management Text and cases,
A.I.T.B.S Publishers. 3. Arif Sheikh, Kaneez Fatima, Retail Management, Himalaya Publishing House.
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Subject Code II YEAR SEMESTER IV L T P Total
of LTP C
CDC15401 COMMUNICATION SKILLS 2 0 0 2 2
OBJECTIVES: At the end of this course, the students will be able to communicate fluently and develop all the four skills in communication namely listening, speaking, reading and writing.
COURSE REQUIREMENT: At the end of every unit, the students will be expected to submit an assignment or make a presentation as a part of internal assessment.
UNIT -I LISTENING SKILL: Listening comprehension and response through various modes- face-to-face conversations, telephone conversations, reading out written material, audio-video recorded material, mimes. UNIT –II SPEAKING SKILL: Group communication- Features of an effective, fluent speech through regular practice- role-play, extempore-situational conversations-Greetings, requests, demands, instructions and enquiries. Informal speech- Facing audience-Body language- Conversion of mother tongue to English language, Formal speech-Paper presentation and essential aspects of Business communication. UNIT-III READING SKILL: Reading Comprehension-Poems, passages- conversations, short messages, e-mails, formal/informal letters, Phonics, Speed Reading, Reading comprehension strategies. UNIT-IV WRITING SKILL: Letter Writing- Formats and language- Types-Personal, Business, Applications, Thanks, Invitation, Condolence, Requests, Complaints-E-mail etiquette. Reports, Essay Writing. UNIT-V
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Interpersonal and intrapersonal communication- Ways to communicate in different scenarios- job interview, business meeting, project submission/proposal, informal gathering, speech for a large audience, a debate etc.- dress code, Eye contacts, body language and handshakes. TEXT BOOKS
• Soft Skills- Know Youand Know the World, Author-Dr.K.Alex. REFERENCE BOOKS
• Communication Skills-Language in Use-Cambridge Edition.
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V SEMESTER
Subject Code III YEAR V SEMESTER CORE XII L T P Total
of LTP C
UHC15501 COSTING METHODS AND TECHNIQUES 4 1 0 5 4
Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To understand the methods of cost accounting. • To familiarize the methods of application of costing techniques.
UNIT - 1 Cost Accounting Methods and Systems- Necessity and importance of cost accounting - What management expects of cost accounting - Cost department organization and relationship with other departments - Installation of a costing system and modification there of - Planning and progressing of accounting - Design of forms and records.
UNIT - II Accounting entries for an integrated accounting system - Cost ledgers - Reconciliation between cost and financial profit and loss account - Integrated and non-integrated accounting and reporting.
UNIT - III Job – Batch - Contract costing - process costing (including establishment of equivalent units in stock - Work-in-progress and abnormal loss accounts and use of various methods like first-in-first out) - Operation costing - Operating costing - Unit costing - Multiple costing -By-product and joint products.
UNIT - IV Cost reduction - Cost control vs. Cost reduction- Long term and Short term objectives of cost reduction campaign- Organization for cost reduction - Cost reduction programme - Problems - Stages- Areas for cost reduction based on modern approach - Technology- Quality [TQM] - Management style & corporate culture - Areas of cost reduction based on traditional approach - Techniques of cost reduction - ABC - Meaning - Reasons - Basics- Implementation & benefits- Practical problems in ABC method.
UNIT - V
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Cost Accounting Records and Cost Audit - Cost Accounting Records and Cost Audit under Companies Act, 1956 - Nature and scope of Cost Audit - Cost Compliance Reports - By Cost Accountants - Companies (Cost Accounting Record) Rules, 2011 and Companies (Cost Audit Report) Rules,2011.
TEXT BOOKS 1. Bhar B K, (latest edition) Cost Accounting – Methods & Problems, Academic
Publications, New Delhi. 2. Maheswari S N, (2005) Problems and Solutions in Cost Accounting, Sultan
Chand Sons, New Delhi.
REFERENCES 1. Jain S P & K L Narang, (2004) Cost Accounting, Kalyani Publishers, New
Delhi. 2. Nigam R S., Narang, S P, Sehgal, B C, (latest edition) Principles and Practice
of Cost Acounting, S Chand and Co, India 3. Iyengar S P, (2005) Cost Accounting Principles and Practice, Sultan Chand &
Sons, New Delhi.
Subject Code III Year V Semester CORE XIV L T P Total
of LTP C
UHC15502 CORPORATE ACCOUNTING I 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To understand the preparation of accounting for Companies • To understand the accounting for amalgamations and absorption of
companies.
UNIT - I Issue of share and debentures - Various Kinds - Forfeiture - Re-issue - Underwriting of shares and debentures.
UNIT - II Redemption of preference shares and debentures - Purchase of business - Profits prior to incorporation.
UNIT - III Preparation of Company final accounts - Computation of Managerial Remuneration.
UNIT - IV Valuation of goodwill and shares.
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UNIT - V Amalgamation - Absorption and External Reconstruction of a Company - (Inter company investment excluded) Alteration of shares capital- Internal reconstruction and reduction of capital (simple Problem). TEXT BOOKS 1. Jain &Narang, (2004) Company Accounts, Kalyani Publications, New Delhi 2. Gupta R L, (2009) Corporate Accounting, Sultan Chand , New Delhi
REFERENCES 1. Arulanandam& Raman, (latest edition) Corporate Accounting, Himalayan
Publishing House, New Delhi. 2. Reddy & Murthy, (2014) Corporate Accounting, Margham Publication,
Chennai. 3. Shukla&Grewal, (2009)Advanced Accounts, S Chand, New Delhi
Subject Code III Year- V Semester CORE XV L T P Total
of LTP C
UHC15503 INDIRECT TAXATION I 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To provide an in depth study of the various provisions of indirect taxation law. • To study about the impact of taxation on business decision making.
UNIT - I Canon of Taxation - Indirect tax - Features of Indirect Tax - Constitutional Validity - Indirect Tax Laws - Administration and relevant procedures.
UNIT - II Central Excise - The Central Excise Law -Goods, Excisable Goods - Manufacture and manufacturer - Classification - Valuation - Related - Person - Captive Consumption, CAS 4 CENVAT - Basic Procedure - Export - SSI - Job Work - Assessments - Demands - Refund - Exemptions - Power of Officers - Adjudication, Appeals, Settlement Commission, Penalties.
UNIT - III Central Excise Audit and Special Audit under 14A and 14AA of Central Excise Act - Impact of tax on GATT 94 - WTO - Anti Dumping processing - Tariff Commission and other Tariff authorities.
UNIT - IV
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Customs Laws - Basic concepts of Customs Law - Types of customs duties - Anti-Dumping Duty - Safeguard Duty.
UNIT - V Valuation - Customs Procedures - Import and Export Procedures - Baggage - Exemptions -Warehousing - Demurrage - Project Import and Re-imports - Penalties and Offences. TEXT BOOKS 1. Bhagavathi Prasad (latest edition) , Income Tax Law and Account
,VishwaPrakasan, New Delhi. 2. Reddy T S &Hariprasad Reddy Y, Income Tax Theory, Law and Practice,
Margham Publication, Chennai.
REFERENCES 1. AhujaGirish and Gupta Ravi (latest edition), Practical approach to Income
Tax, Sitaram& Co, Chennai. 2. Dr.Vinad K Singhania and Monica Singhania (latest edition), Students Guide
to Income Tax, Sitaram& Co, Chennai. 3. Mehrotra H.C, (latest edition)Income Tax Law and Accounts, SahityaBhavan
Publications, Agra. 4. Vinod K. Singhania, Students Guide to Income Tax, Taxman. Publication, New
Delhi.
Subject Code III Year V Semester CORE XVI L T P Total
of LTP C
UHC15504 OPERATIONS MANAGEMENT 4 0 0 4 4 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To know the various applications in operations management. • To provide an in depth study of the various business process and analyse
operations and production planning.
UNIT - I Operations Management - Introduction - Scope - Need - Challenges - Role in decision-making -Operational strategies for competitive advantage - Designing and managing operations - Designing of goods and services - Selection -Product life cycle - Generation of new products - Product development - Process strategy - Process analysis and design -Production process flow - Cost flow - Costing system
50
with special reference to - Regulated Industries - Non-regulated Industries and Service Sectors.
UNIT - II Production planning -Introduction -Control measures - Economics and optimization- basics - Pareto Optimality condition -Price mechanism and optimum resource allocation - Economic batch production - Studies at work place - Time study - Work study - Method study - Activity sampling - Work simplification - Job Evaluation - Forecasting- introduction - Features - Elements -Steps -Approaches -Techniques ( including time series, regression and correlation analysis).
UNIT - III Capacity Management - Planning and Utilization for products and services- Process selection - Facility layout - Designing work systems - Location Planning and Analysis- Project Planning -Introduction -Aspects - Project Life Cycle - Scheduling with Gantt Charts - PERT and CPM - Project Risk measurement- Waiting Lines and Simulation - characteristics and measures of waiting lines - Performance -Queuing models -Dispatching - scheduling technique - Simulation and line balancing problem - Human Resource Planning and optimization -Introduction - Job allocation/assignment- Optimum allocation of resources through application of linear programming techniques - For Goods -Inputs - processing - outputs JIT and Lean Operations - For Services.
UNIT - IV Productivity Management and Total Quality Management - Introduction -Features - Measurement techniques of factors of production, Productivity index - Productivity of Employee - Productivity of materials - Productivity of management resources - Productivity of other factors Economics of Research and Development for improving productivity - Technological Innovation – Emerging techniques and its applications for economic decision-making relating to productivity- Methods of improving productivity including quality circles- Total Quality Management (TQM) -Basics tools and certification.
UNIT - V Economics of Maintenance and Spares Management - Breakdown maintenance, preventive maintenance & routine maintenance - Obsolescence, Replacement of machinery - Maintenance - Techniques, Organization, problems - Spare parts - Planning, policy and control - Application of Queuing theory in maintenance and spares management
TEXT BOOKS
51
1. Martand T Telsang, (latest edition) Production Management, S.Chand& Co, New Delhi.
2. Sharma GaganDeep,Gursharnjit , Harpreet Singh, (2008) Production and Operations Management, Kalyani Publishers.
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REFERENCES 1. Mahadevan, (2007) Operations Management Theory and Practice, Pearson
Eductation. 2. Byron J Finch (2008) Operations Now, Tata Mcgrew Hill. 3. Khanna.P., (2005) Industrial Engineering & Management, DanpatRai
Publishing House. 4. Senapati.R, (2005) Production and Materials Management, ARS
Publications.
Subject Code III Year
V Semester ELECTIVE – I
L T P Total of LTP C
UHC15E01 RESEARCH METHODOLOGY 3 1 0 4 3 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To gain insights into how scientific research is conducted. • To help in critical review of literature and assessing the research trends,
quality and extension potential of research and equip students to undertake research.
• To help in documentation of research results.
UNIT - I Research - Definition - Scope - Nature of social sciences research - Research design - Components and significance - Types of research design for various methods of research - Exploratory, Descriptive, Experimental - Case study - Marketing Research.
UNIT - II Formulation of research problem - Literature Review - Hypotheses - Significance - Qualities of good hypothesis - Sources - Data Collection - Tools and Techniques - Questionnaire, Interview Schedule - Observation - Interviews - Qualitative Research.
UNIT - III Sampling methods - Random Sampling and Non-random sampling - Choice of sample - Sample size - Sample error - Analysis and interpretation of data - Checking, Coding, Editing, Transcription and Tabulation.
UNIT - IV
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Types of data - Tools of data collection - Difference between Questionnaire and Interview schedule - Processing of data - Meaning of editing -Coding - Classification and tabulation - Types of tables.
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UNIT - V Report Writing - Scheme of Presentation - Contents, List of Tables and Preface - Certificate - Footnotes and Bibliography - Indices - Diagrammatic Presentation of Data - Various Kinds of Figures and Diagrams.
TEXT BOOKS 1. Kothari C.B and Gopal M.H, (2010) An Introduction Research Procedure in
Social Science. 2. Ravilichanan,(2012) Research Methodology, Margham Publications,
Chennai.
REFERENCES 1. Amarchand, Research Methods. 2. Sadhu and Singh, Research Methodology in Social Science.
Subject Code
III YEAR V SEMESTER ELECTIVE – I L T P Total
of LTP C
UHC15E02 CUSTOMER RELATIONSHIP MANAGEMENT 3 1 0 4 3
Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To enable the student to understand the basics of customer relation
management. • To understand how CRM helps to bridge the production and consumption
gaps.
UNIT - I Customer Relationship Management - Management requires Measurement - Qualitative Measurement Methods - Quantitative Measurement Methods - Calculating Relationship Indices.
UNIT - II Customer Relationship Survey - Research Design - Statistical Analysis of Customer Survey - Using Customer Relationship Survey Results.
UNIT - III Relationship Marketing - Relationship Concepts - Relationship Drivers - Lasting Relationships.
UNIT - IV
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Partnerships - Customer Partnerships - Internal Partnerships - Supplier Partnerships - External partnerships.
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UNIT - V The Technological Revolution - Relationship Management - Changing Corporate Cultures.
TEXT BOOKS 1. Kincaid, J.,(2005) Customer Relationship Management: Getting it right,
Pearson. 2. Kumar, V. and Reinartz, W.J., (2006) Customer Relationship Management: A
Databased Approach, Wiley India Pvt. Ltd.
REFERENCES 1. Makkar, U. and Makkar, H.K.,(2011) Customer Relationship Management,
Tata McGraw-Hill Education. 2. Peelen, E., (2008) Customer Relationship Management, Pearson. 3. Peppers, D. and Rogers, M., (2011)Managing Customer Relationships, John
Wiley and Sons.
Subject Code III YEAR
V SEMESTER ELECTIVE – II
L T P Total of LTP C
UHC15E03 SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT 3 1 0 4 3
Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To understand and analyze the securities. • To provide insights to students about port folio management.
UNIT - I The Investment Environment - Real Vs. Financial Assets, Financial Markets and the economy - Clients of the financial system -Environment responds to clientele demands - Markets and market structure - ongoing trends - Over view of financial Instruments.
UNIT - II Risk & Return: Historical arithmetic and geometric means - Expected return. Risk vs. return -Risk Aversion and Utility Measurement of Volatility of returns - Variance - Standard Deviation and beta.
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Valuation of Bonds - Bond Characteristics - Bond Prices and Yields - Prices and Coupon Rates - Yield to Maturity - Realized Yield versus YTM - Holding- Period Return - Single Period - Multi period.
Valuation of Shares - Models of Equity Valuation - Intrinsic Value and Market Price - Dividend Discount Models - General Model - No Growth, Constant Growth and Multiple growth model - Price Earnings Ratios - No expected Growth, With Constant Growth.
UNIT - III The Components of Fundamental Analysis - Macro Economic Analysis, Industry Analysis and Company analysis - Financial statement analysis -Technical Analysis: The Dow Theory, Elliot Waves theory, Major trends - Tides Intermediate trends - Waves - Short-run trends - Ripples - Stock Price and Volume - Techniques - Importance of Volume, Support and Resistance Levels, Moving-Average Lines, Relative Strength, Bar Charting, Multiple Indicator Charts, Point-and-Figure Charts -Technical vs. fundamental analysis.
UNIT - IV Portfolio Management -Top-down management and investment committees - Risk free asset and capital allocation line (CAL) - Combining two risk assets - Co variances and correlation coefficients - Multiple security portfolios - Diversification - Efficient frontier - Regression and single- Index models - Markowitz Portfolio Theory.
Asset Pricing Models -Capital Asset Pricing Model (CAPM) - Assumptions and equilibrium conditions - Market portfolio and beta - Security market line (SML) and security characteristic line (SCL) - Arbitrage Pricing Theory (APT).
UNIT - V Efficient Market Hypothesis - Random walks with positive trends - Weak, semi-strong, and strong forms - Portfolio Performance Evaluation - Sharpe, Treynor, and Jensen ratios - Market timing - Concepts of Behavioral Finance - Framing, Overconfidence, Illusion of control, Disposition effect, Endowment effect, Mental accounting, Representativeness - Behavioral finance vs. Traditional finance.
TEXT BOOKS 1. Avadhani .V.A., Securities Analysis And Portfolio Management, Himalaya
Publishing House. 2. Chandra, P., (2012) Investment Analysis and Portfolio Management, Tata
McGraw-Hill Education. 3. Ranganathan, M. and Madhumathi,R.,(2012) Security Analysis and Portfolio
Management, Pearson.
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REFERENCES 1. Reilly, F. and Brown, K. C.,(2012) Analysis of Investments and Portfolio
Management, Cengage Learning. 2. Damodaran, A.,(2008) Damodaran on Valuation - Security Analysis for
Investment and Corporate Finance, Wiley India. 3. Fischer, D.E. and Jordan, R., (1995) Security Analysis and Portfolio
Management, Pearson Education. 4. Graham, B., and Dodd, D.L., (2008) Security Analysis, Tata McGraw-Hill
Education.
Subject Code III YEAR V SEMESTER ELECTIVE – II L T P Total
of LTP C
UHC15E04 PROJECT MANAGEMENT 3 1 0 4 3 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To enable the students to become effective project managers by
understanding the skills of project planning, execution and control.
UNIT - I Project - The concept, Definition - Project classification - Project life cycle - Project Management - Project Management Process; Project Approach - Tools and Techniques for Project Management - The role and responsibilities of a project manager - Team work and Motivation in Project Management.
UNIT - II Project identification - Project Feasibility Report- Feasibility Analysis - Preparation of Cost estimates - Project Profitability - planning commission guidelines - Finalization of Project Implementation Schedule - Fixing the Zero Date - Planning Commission’s Guidelines in Project Formulation.
UNIT - III Resource analysis - Time, Cost - Project justification and evaluation -Various appraisal methods - Cash flow analysis -Capital budgeting techniques - Costing proposals - project pricing - Risk analysis - Critical source of risk - Measuring of risk - Cash flow consideration.
UNIT - IV Control systems - Major project control techniques - Programme Evaluation and Review Techniques - Critical Path Method -Control of major constraints – Cost and time - Environmental constraints - Project management Software and Management Information System; Combating Project Overruns and Under runs.
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UNIT - V Preparation of Model Project Proposals - Components - Structure and Contents -Feasibility Reports in connection with Bank Loans for Industrial Units - Feasibility Analysis - Project Report Presentation.
TEXT BOOKS 1. Choudhury .S, (2010) Project Management, TataMcGraw Hill Publishing
Company Ltd. 2. Harvey Maylor, (2009) Project Management,Macmillan India Ltd., New Delhi.
REFERENCES 1. Prasanna Chandra, (2012) Projects Planning AnalysisSelection
Implementation & Review, Tata McGraw Hill Publishing Company Ltd, New Delhi.
2. Vasanth Desai, Project Management, 3. Joy .P.K, Total Project Management.
SUBJECT CODE COURSE TITLE L T P C
UES15501 ENVIRONMENTAL STUDIES 3 0 0 3 45 HRS OF TEACHING + 5 HRS OF FIELD WORK INSTRUCTIONAL OBJECTIVES To enable the students
To gain knowledge on the importance of natural resources and energy. To understand the structure and function of an ecosystem. To imbibe an aesthetic value with respect to biodiversity, understand the threats and its conservation and appreciate the concept of interdependence To understand the causes of types of pollution and disaster management. To observe and discover the surrounding environment through field work.
UNIT I: INTRODUCTION TO NATURAL RESOURCES/ENERGY Environmental Studies: Definition, scope, objectives and awareness- Introduction to natural resources: food, forest, water and energy – Renewable and non renewable resources-coal, oil, tidal, wind, geothermal, solar, biomass(over view) – nuclear fission and fusion-nuclear energy.
UNIT II: ECOSYSTEMS
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Concept of an ecosystem-structure and function of an ecosystem-producers, consumers and decomposers- ecological succession- food chains(any 2 eg)- food webs(any 2 eg)-ecological pyramids.
UNIT III: BIODIVERSITY AND ITS CONSERVATION Introduction, definition: genetic, species and ecosystem diversity-Values of biodiversity: consumptive, productive, social, ethical, aesthetic and option values-hot spots of biodiversity-Threats to biodiversity: habitat loss, poaching of wildlife - endangered species and endemic species of India -conservation of biodiversity: in –situ and ex-situ conservation of biodiversity.
UNIT IV: ENVIRONMENTAL POLLUTION /DISASTER MANAGEMENT Definition-causes, effects and control measures of : Air, Water and Soil pollution- e-waste management- Disaster management: Natural and man made- food/earthquake/cyclone, tsunami and landslides.
UNITV: SOCIAL ISSUES AND THE ENVIRONMENT Sustainable development- Climate change: global warming, acid rain, ozone layer depletion and nuclear radiation- Environment Protection Act (any imp 2) air, water, wildlife and forest.
FIELD WORK: Students will visit any one of the following place of interest and submit a written report by the end of the semester:
1. Visit to a hospital/industry/canteen for solid waste management 2. Visit to a chemical industry to study about the practices followed there
for waste disposal 3. Visit to Vandalur zoo for study of animal conservation/plants- flora and
fauna 4. Study of simple ecosystems-lake/hill slopes 5. Naming the trees in the campus at SRM 6. Study of common plants, insects, birds in the neighbourhood 7. Study of common diseases and their prevention 8. Optional: Street plays and rally for awareness of obesity/diabetes/
vitamin D deficiency/health issues/ waste management/ solid waste management/ no plastics/ energy consumption/wild life protection.
TEXT BOOK 1. Sharma B.K., 2001. Environmental Chemistry. Goel Publ. House, Meerut
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2. Dr.R.Jeyalakshmi.2014.,Text book of Environmental Studies, Devi publications, Chennai.
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REFERENCE a) Agarwal, K.C. 2001 Environmental Biology, Nidi Publ. Ltd. Bikaner. b) De A.K., Environmental Chemistry, Wiley Eastern Ltd. e-BOOK BharuchaErach, The Biodiversity of India, Mapin Publishing Pvt. Ltd., Ahmedabad – 380013, India, Email:[email protected] (R)
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SEMESTER VI
Subject Code III YEAR VI SEMESTER L T P Total
of LTP C
UHC15601 MANAGEMENT ACCOUNTING METHODS AND TECHNIQUES 4 1 0 5 4
Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To understand the methods of management accounting. • To familiarize the methods of application of management techniques.
UNIT - I Budgeting and Budgetary Control - Budget Concepts and Budget Preparation - Fixed and Flexible Budgets - Fixed - Variable - Semi-variable and activity-based categorizations of cost and their application in projecting - Financial results - Zero Base Budgeting (ZBB)- Budgetary Control
UNIT - II Standard Costing - Concept and uses - Accounting methods and reconciliation -Stock valuation - Variance Analysis - Cost, Profit and Sales Variances - Presentation of variances, investigation of variances, Revision of standards - Reporting -Requisites of reports - Interpretation and uses for Managerial decision-making activities - Uniform Costing and Inter- Firm comparison
UNIT - III Decision Making Tools (Advanced level) - Marginal Costing - Basic concepts - Break even analysis and cost-volume-profit analysis - Break-even charts and profit charts - Differential cost analysis -Stock valuation under marginal costing techniques versus absorption costing techniques - Applications of marginal costing in decision making - Throughput Accounting (TA) as a system of profit reporting and stock valuation - Activity Based Costing (ABC) for profit reporting and stock valuation.
UNIT - IV Integration of Standard Costing with Marginal Cost Accounting - Absorption Cost Accounting and throughput Accounting - Transfer Pricing - Determination of inter-departmental or inter-company transfer price - Treatment of special expenses in costs such as -Research and development expenses, Preliminary expenses, Rectification expenses, Costs of obsolescence - Accounting and control of waste, Scrap, Spoilage, Defective.
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UNIT - V Economics for Managerial Decision-Making - Concepts of Markets - Analysis of market demand and empirical estimation of demand - Government Intervention and effect - Business and economic forecasting - Empirical production function and cost analysis - Factor demand and input decisions - Pricing Policies.
TEXT BOOKS 1. Agrawal, (2009) Principles of Management Accounting, Asian Books, India. 2. Kothari, (2005) Management Accounting: Concepts & Applications,
Macmillan Publishers India.
REFERENCES 1. Murthy &Guruswamy, (2014) Management Accounting, Vijainicol publisher,
India 2. Reddy and Hariprasad Reddy, (2014) Management Accounting, margham
publication, Chennai. 3. Viji, Management Accounting, Macmillan Publishers, India. 4. Khan M Y, & Jain P K, (2005) Management Accounting, Tata McGraw Hill,
India.
Subject Code III YEAR
VI SEMESTER CORE XVIII
L T P Total of LTP C
UHC15602 CORPORATE ACCOUNTING II 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To understand the preparation of accounting for Banking and Insurance
Companies. • To understand the human resource accounting for of companies.
UNIT - I Liquidation-Statement of affairs and Deficiency accounts - Liquidator’s final statements of receipts and payments.
UNIT - II Final Accounts of Insurance Companies including Balance sheet.
UNIT - III Final Accounts of Banking Companies including Balance sheet.
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UNIT - IV Holding company and subsidiary company
UNIT - V Human Resource Accounting - Accounting Standards - Financial Reporting practices-Accounting for price level changes.
TEXT BOOKS 1. Jain &Narang, (2004) Company Accounts, Kalyani Publications, New Delhi 2. Gupta R L, (2009) Corporate Accounting, Sultan Chand , New Delhi
REFERENCES 1. Arulanandam& Raman, (latest edition) Corporate Accounting, Himalayan
Publishing House, New Delhi. 2. Reddy & Murthy, (2014) Corporate Accounting, Margham Publication,
Chennai. 3. Shukla&Grewal, (2009)Advanced Accounts, S Chand, New Delhi
Subject Code III YEAR VI SEMESTER CORE XIX L T P Total
of LTP C
UHC15603 INDIRECT TAXATION II 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50) OBJECTIVES • To provide an in depth study of the various provisions of indirect taxation law. • To study about the impact of taxation on business decision making.
UNIT- I EXIM Policy - Export Promotion Schemes, EOU - Duty Drawback - Special Economic Zone.
UNIT - II Service Tax - Introduction, Nature of Service Tax, Service Provider and Service Receiver- Registration procedure, Records to be maintained - Negative List of Services, Exemptions and Abatements.
UNIT - III Valuation of Taxable Services - Payment of service Tax, Returns of Service Tax - CENVAT Credit Rules, 2004 - Place of Provision of Service Rules, 2012 - Other aspects of Service Tax - Special Audit u/s 72A of the Finance Act, 1994 for Valuation of Taxable Services.
UNIT - IV
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Central Sales Tax - Introduction, Definitions, Salient features of CST Act - Stock Transfer, Branch transfer, Inter State Sale - Various forms for filing of returns under CST- Procedures under Central Sales Tax (CST) - Value Added Tax (VAT) -Introduction, Definition -Salient features of state VAT Act -Treatment of stock and branch transfer -Filing of return - Accounting and auditing.
UNIT - V International Taxation and transfer pricing issues in the context of Indirect Taxation - Indirect taxation issues in cross border services - General Anti Avoidance Rule (GAAR) - Concept and application - Advance Pricing Agreement (APA) - Concept and application.
TEXT BOOKS 1. Bhagavathi Prasad (2010) , Income Tax Law and Account ,VishwaPrakasan,
New Delhi. 2. Reddy T S &Hariprasad Reddy Y, Income Tax Theory, Law and Practice,
Margham Publication, Chennai.
REFERENCES 1. AhujaGirish and Gupta Ravi (2010), Practical approach to Income Tax,
Sitaram& Co, Chennai. 2. Dr.Vinad K Singhania and Monica Singhania (2009), Students Guide to
Income Tax, Sitaram& Co, Chennai. 3. Mehrotra H.C, Income Tax Law and Accounts, SahityaBhavan Publications,
Agra. 4. Vinod K. Singhania, Students Guide to Income Tax, Taxman. Publication, New
Delhi
Subject Code III YEAR VI SEMESTER- PROJECT L T P Total
of LTP C
UHC15604 PROJECT WORK 4 1 0 5 4 Maximum: 100 marks (Internal: 50 marks; External: 50)
Project Description
Guidelines • Project report is the compulsory component of the syllabus to bridge the gap
between theory and practice. • The field of specialization is Human Resources, Marketing, Finance and
related Commerce and Management based topics. • The project work should be neatly presented in not less than 60 pages and not
more than 100 pages
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• Paper Size should be A4 • 1.5 spacing should be used for typing the general text. The general text shall
be justified and typed in the Font style - Font: Arial / Font Size: 12 for text) • Subheading shall be typed in the Font style (Font: Arial / Font Size: 14 for
headings). The report should be professionally prepared.
• The candidate should submit periodical report of the project to the supervisor. • Two reviews will be conducted before the Viva Voce • Each candidate should submit hardcopy (3 copies) and a soft copy in CD to
the Department. After the Evaluation of the project report one hard copy will be returned to the candidate
Evaluation Scheme 1. Project Evaluation and viva voce – Internal Examiner 50Marks 2. Project Evaluation and viva voce – External Examiner 50 Marks
Total Marks 100 Marks
If a candidate fails to submit the Project Work or fails to appear for the Viva Voce Examination then the Candidate should submit or appear only in the next Viva Voce Examination
Subject Code III YEAR VI SEMESTERELECTIVE –III L T P Total
of LTP C
UHC15E05 MANAGEMENT INFORMATION SYSTEM 3 1 0 4 3
Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES • To understand the concepts of information system. • To understand the procedure of application information system along with
various modules.
UNIT - I Information System Analysis and Design - Information System - Systems development life cycle - Structured Systems Analysis and Design - Physical and Logical Data Inflow Diagrams - Requirements Analysis - Design of New Systems - Data Modeling - Data dictionary -Entity relationship diagram - Structure charts - Transform and Transaction Analysis.
UNIT - II Database management Systems - File & Data Base Concept - Overview of DBMS - Data Models - Database Administrator - Database User - Schema - Data
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Independence - Relational Database Management System (RDBMS) - Some application of RDBMS using Oracle & SQL Server.
UNIT - III Management Information System (MIS) and Information Economics - Management Information Systems - Definition, scope, planned and unplanned MIS - MIS information time scale, transaction processing - MIS and Levels of Management - operational level, tactical level, strategic level - Business Intelligence - Architecture Analysis - Processing Management Accounting Information - Quality of Information and Value of Information - Desirable properties of Management Accounting Information - Uncertainty and Management Accounting Information.
UNIT - IV Impact of Information Technology on Management Accounting MIS in functional areas - Finance & Cost Management - Inventory - Marketing - HRM - Financial modeling. Enterprise Resource Planning (ERP) - FICO Module - Basics of other modules of ERP - Production Planning - Plant Maintenance - Quality Management - Materials Management - Sales and Distribution - HR Logistics. UNIT - V Cyber Law, e-commerce - Cyber laws - E-commerce and electronic financial transactions.
TEXT BOOK AND REFERENCES 1. A.K.Gupta,Management Information System, S.Chands Co. Ltd. 2. S.Sadagopan (2014), Management Information System, PHI Learning Pvt
Limited
Subject Code
III YEAR VI SEMESTER ELECTIVE – III
L T P Total of LTP C
UHC15E06 HUMAN RESOURCE MANAGEMENT 3 1 0 4 3 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES 1. To understand the basic concepts or Human Resource Management and its
relevance incorporate world. 2. The course explores the present national and International scenario. 3. Students are expected to have a thorough knowledge on the first three
modules and reasonably good awareness in the remaining modules.
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UNIT - I Human resource management -Meaning - Definition - Scope - Importance -Objectives - qualities of HR managers - Functions of HRM - HR policies - Evolution of HRM.
UNIT - II Human Resource requirements - Job Analysis - Job Description - Human Resource Planning - Recruitment - Sources of Recruitment - selection Process - Methods - Interview.
UNIT - III Training and development - Objectives- Importance -Training process - Methods of training - Development - Performance appraisal - Various types of performance appraisal - Career development.
UNIT - IV Motivation - Meaning - Importance- Theories of motivation - Leadership - Meaning -functions of a leader- Qualities of a leader -Leadership styles - Theories of Leadership - promotion - Demotion - Transfer. UNIT - V Labour relations - Overview of Industrial Relation - Industrial disputes - Negotiation - Discipline-Dispute settlement - Recent Challenges in HR - Recent developments in HR-Strategic Human resource Management - Global trend &their influence on Practices. TEXT BOOKS & REFERENCES 1. Edwin Flippo,(2010) Personal management. 2. Dr. Gupta C.B, (2008)Human Resource Management. 3. Rao V.S.P,(2007) Human Resource Management.
Subject Code III YEAR VI SEMESTER ELECTIVE – IV L T P Total
of LTP C
UHC15E07 PRINCIPLE OF AUDITING 3 1 0 4 3 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES 1. To understand the practicalities of auditing. 2. To enable the practical application of acquired theoretical knowledge. 3. To have an overview of Auditing Standard.
UNIT- I
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Auditing Basics -Evolution of Auditing - Definitions- Nature of Auditing - Scope of Auditing - Comparison Between Book Keeping - Accounting and Auditing - Relationship and Distinction Between Auditing and Accounting - Auditor - Audit and Investigation -Aspects to be Covered in Audit - Objectives of Auditing - Basic Principles Governing an Audit, Significance of Audit - Advantages of Audit, Inherent Limitations of an Audit, Auditor’s Engagement - Functional Classification of Audit - External Audit and Internal Audit - Types of Audit - Audit Evidence - Concept of True and Fair concept of materiality in auditing-Auditing and Assurance Standards.
UNIT- II Companies Act Provisions relating to Audits - Auditors' appointment - Remuneration, removal - Rights of statutory auditors, Audit of Shares - Audit of Debentures - Audit of Divisible Profit - Loans to Directors [Section 295], Inter corporate Loans and Investment [Section 372A] - Remuneration of Directorsduties of statutory auditors - Joint auditors, branch audits - Special Audi - Cost Audit - Secretarial Audit - Report versus certificate - Contents of the reports qualifications in the report - Relevant provisions of the Companies Act, 1956 and the Income-tax Act, 1961-Disclosure of Accounting Policies.
UNIT- III Review and Audit of Internal Control Systems -Nature and scope of internal auditing - Industry specific - Regulated and non-regulated industries - Pre and post audits - CARO - Audit Report - Internal auditing function - Planning and process of internal audit - Internal control - Nature and scope - Internal auditor and internal controls - Field work - Collecting evidences - Interviews - Memoranda - Audit notes and working papers - Audit reports - techniques of effective reporting - Follow up of audit report - Summary reports of top management - Communications in internal auditing - Improving auditor relationship, Audit Sampling- Audit Risk - Scope of Audit Committee - Internal audit and investigation of fraud-Standards on Internal Audits (SIA).
UNIT- IV Voucher - Meaning and Object - Types of Vouchers - Disqualification of a Voucher -Vouching - Importance of Vouching - Special Considerations during Vouching- Internal check - Meaning -Definition -Scope - Features - Audit of shares and debentures - Audit of divisible profits and dividends -Standards on auditing.
UNIT- V Audit of an Educational Institution - Audit of Hospital - Government Expenditure Audit - Audit of a Non-Governmental Organisation (NGO) -Audit of Charitable Institution - Audit of a Hotel - Audit of a Cinema Hall - Audit of a Recreation Club -
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Audit of a partnership firm - Audit of Small Companies - Audit of a Sole Trader - Audit from Incomplete Records - Propriety audit in the context of Government Audit - Audit of Commercial Accounts - Interface between Statutory Auditors and Internal Auditors - Contemporary issues in Auditor’s independence - Issues, Tools and institutions.
TEXT BOOKS 1. DinkarPagare,(2012) Principles and Practice of Auditing, S. Chand Sons,
New Delhi. 2. B.N.Tandon, (2009) Practical Auditing, S. Chand & Sons, New Delhi. 3. Dr. Premavathy,(2012) Practical Auditing, Sri Vishnu Publishing Co.,
Chennai.
REFERENCES 1. Sharma T.R., (2009) Auditing Principles & Problems, SahityaBhawan, Agra. 2. Kamal Gupta and Ashok Arora, Fundamentals of Auditing, Tata McGraw Hill
Publishing Company Ltd., New Delhi.
Subject Code III YEAR
VI SEMESTER ELECTIVE – IV
L T P Total of LTP C
UHC15E08 ENTREPRENEURIAL DEVELOPMENT 3 1 0 4 3 Maximum: 100 marks (Internal: 50 marks; External: 50)
OBJECTIVES 1. To understand the skills required for an entrepreneur. 2. To understand the sources of finance for an entrepreneur.
UNIT - I Entrepreneurship - Definition - Theories on entrepreneurship - Types of entrepreneur - Characteristics of successful entrepreneurs - Identification of potential entrepreneurs - Factors influencing entrepreneurship - Women entrepreneurs - Problems of women entrepreneur.
UNIT - II Institutional finance to small industries - Incentives - KVIC - NIESBUD - SISI - SIDCs -SIPCOT - DIC - SIETI - NISIET - NSIC - SIDO-IIC.
UNIT - III Role of entrepreneurs in the present global scenario - Identification of opportunities - Location problems - Entrepreneurial development programmers - Small scale industries - Role of small scale business - Policies governing small scale industries - Rural industries - Ancillary industries.
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UNIT - IV Problems and prospects - Organization and structure - Industrial estates - Problems in marketing - Export potential - Functions of small scale industries.
UNIT - V Capital structure and seed capital - Financial appraisal of new project - Project life cycle - Project report - Franchising.
TEXT BOOKS 1. Vasant Desai,(2012) Small Scale industries and entrepreneurship,
Himalayan Publication, New Delhi. 2. KavilRamachandran, (2012)Entrepreneurship Development, McGraw Hill,
India.
REFERENCES 1. Kaushik U,(2008)Entrpreneurship, Pointer Publishers, Jaipur. 2. Vasant Desai, Problems and Prospects of small scale industries in India,
Himalayan Publishing, New Delhi. 3. Khan,(2009) Management of Small Scale industries, Sultan Chand, New
Delhi.
Subject Code III YEAR
VI SEMESTER ELECTIVE – IV
L T P Total of LTP C
CDC15601 PERSONALITY DEVELOPMENT 2 0 0 2 2
COURSE OBJECTIVES: At the end of this course, the students will be able to,
• Understand the concept of Personality Development • Summarize the principles of proper courtesy as practiced in the
workplace
COURSE REQUIREMENT:At the end of every unit, the students will be expected to submit an assignment or make a presentation as a part of internal assessment.
UNIT – I Introduction-Personality –Definition, Determinants of Personality-Personality Characteristics and Behaviour at work-Big Five dimensions of Personality
UNIT –II
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Personality Types- Sensation –Intuitive- Feelers & Thinkers category - Filling the GAP- Grooming, Attitude and Personality- Time management-Projective Personality Tests.
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UNIT –III Introduction - Meaning and Definition of Ethics - Nature and objective of Ethics- Ethics and Morality – Ethics and Religion - Morals, Values and Ethics - Integrity - Work Ethic- Honesty - Courage - Empathy - Self-Confidence - Character .
UNIT –IV Ethical Theories - Classification- Basic Moral theories –Peace – Justice Ethical Decision Making- Structure-competence in professional ethics- How to use ethical reasoning-approaches and methods of resolving ethical dilemmas
UNIT –V Development of Ethical corporate Behavior – Factors affecting managerial work-codes of ethics- Importance of attitudes in personal and professional lives.
TEXT BOOKS
• John R Boatright, “Ethics and the Conduct of Business”, Pearson Education, New Delhi, 2003.
• Elizbeth Hurlock, Personality Development, McGraw Hill, 4th Edition, 2007.
REFERENCE BOOKS
1. Stephen P. Robins, Organisational Behavior, PHI Learning / Pearson Education, 15th edition, 2012.
2. Subramaniam.R , Professional Ethics, Oxford Publication, 2013
