Dr. SNS RAJALAKSHMI COLLEGE OF ARTS AND SCIENCE...

Dr. SNS RAJALAKSHMI COLLEGE OF ARTS AND SCIENCE

(AUTONOMOUS)

DEPARTMENT OF COMMERCE

B.COM CURRICULAM AFTER REVISION

ACADEMIC YEAR 2016-2017

PAR

T

Course Code Course Name

PAR

T I

Langua

ge

Tamil /

Hindi /

Malayalam /

French:

Paper I

16UOT101/16U

OH101/

16UOM101/16

UOF101

Language:ModernLiterature,ShortStories

,Grammar&History of Literature I/ Hindi

I/Malayalam I/French I

Tamil /

Hindi /

Malayalam/

French :

Paper II

16UOT102/16U

OH102/

16UOM102/16

UOF102

Language:SangamLiterature,Epics,Prose,

Grammer& History of Literature II/

Hindi II/Malayalam II/French I

PAR

T II English

English I 16UOE201 English: Language Through Literature

English II 16UOE202 English: Language for Empowerment

PA

RT

III

Suppor

tive

(allied)

Economics 16UCY301

Supportive/Allied:Economics-1: Indian

Economy

16UCY302 Supportive/Allied::Economics-

2:Managerial Economics

Mathematics 3A1 Allied - 3: Mathematics for Business

4A1 Allied - 4:Statistics for Business

Core

Generic

(Cluster):

Theory

16UCR401 Generic (Cluster) Core-1: Principles of

Accounting

4C3 Core -11:Principles of Marketing

5C2 Core-14:Business Communication

Discipline -

Centric:

Theory

16UCM501 Discipline Centric Core-1: Business

Organization & Office Management

16UCM502 Discipline Centric Core-2: Advanced

Accountancy

16UCM503 Discipline Centric Core-3: Principles of

Management

3C1 Core -5:Advanced Accountancy – II

3C2 Core-6:Mercantile Law

3C3 Core-7:Internet & E-Commerce

3C4 Core-8:Banking Theory Law and

Practice

4C1 Core-9:Corporate Accounting

4C2 Core-10:Company Law & Secretarial

Practice

5C1 Core-13:Higher Corporate Accounting

5C3 Core-15:Cost Accounting

5C4 Core-16:Contemporary Auditing

5C5 Core-17:Income Tax Law & Practice

6C1 Core-18:Management Accounting

6C2 Core -19:Financial Management

6C3 Core-20:Indirect Taxation

Discipline -

Centric:

Laboratory

4CP Core-12:Computer Applications

Practical: Tally and Internet

16UCM551 Core Laboratory-1:Ms Office

16UCM552 Core Laboratory-2:Tally

Electiv

e

Discipline

Centric:

Theory

5O1/5O2 Elective-1:Investment

Management/Financial Markets

601/602 Elective-2:Working Capital Management

/Financial Services

603/604 Elective-3:Entrepreneurial

Development/Futures and Options

Par

t IV

Skill

based

Skill Based

Subject 3SP

Skill Based Subject 1:Quantitative

Aptitude, Verbal Reasoning and Soft

Skills – I

4SP

Skill Based Subject-2:Quantitative


Skills – II

5SP

Skill Based Subject-3:Quantitative


Skills – III

6SP Skill Based Elective - 4: Commercial

Practice and E-Payments – Practical

Founda

tion

Compulsory 16UFC901

Compulsory Foundation-

1:Environmental Studies

16UFC902 Compulsory Foundation-2:Value

Education - Human Rights

Elective

3N1/3N2/3N3/3

N4/3N5

Non-Major Elective-I:Basic Tamil-I /

Advanced Tamil-I (or) Yoga for Human

Excellence / Women Rights/

Constitution of India

4N1/4N2/

(or)4N3/4N4

Non-Major Elective-II:Basic Tamil-II /

Advanced Tamil- II (or) General

Awareness / Consumer Rights

PAR

T V

Extensi

on

Extension 6G1/6G2

Extension Activity:NSS/Sports

PART – I TAMIL

Modern Literature, Short Stories, Grammar & History of Literature

Programme Name: B.Com Course code: 16UOT101 Credits: 4

Unit-1Poetry

1. Bharathanadu –VandheaMadharam- MagakaviBharathiyar

2. Sanjeviparvadhathinsaral –PuratchikaviBharathidasan

3. Paarukulleeinallanaadu- Kaviko. Abdul Raguman

Unit-2Poetry

1. Puviththotti - KavingarThilagabhama

2. Vellapadathadhu - Kavingar Salma

3. Neerilaalayummugam - KavingarVennila

4. Amma – Kavingar Xavier

5. Velichamveliyeillai – KavingarMu.Metha

6. Nizhalthedathae – Kavingar Pa. Vijay

7. Mounabhugambham - KaviperarasuVairamuthu

8. Illapu -Kavingar .Surya Prakash

Unit-3 Short Stories

1. KakkaiParliment - Bharathiyar

2. KaedhariyinThaiyar -Kalki

3. Thirppaliyungal -Aringar Anna

4. ThirandhaJannal -PhudumaiPithan

5. Vidiyuma? - Ku.Pa. Rajagopalan

6. NaanIrukiren -Jayagandhan

7. UyirinNiram -Thilagavathi

8. DhrogiyinThaai -Sundhari

9. Kazhivu -AandalPriyadharshini

10. Appatha - Bharathikrishnakumar

unit-4 Grammar

PeyarVinaiIdai UriSorkalinPothuIlakanam

Padimam ,Kuriyeedu, Thonmam

UNIT-5

1. Pudhukavidhayinthotramumvalarchiyum

2. Sirukataiyinthotramumvaralchiyum

Activity :Mozhipeyarpu

Hindi Paper I

(Prose, Non-detailedText, Grammar& Translation Books Prescribed)

Programme Name: B.Com Course code: 16UOH101 Credits: 4

1. PROSE : NUTHAN GADYA SANGRAH

Editor:Jayaprakash

(PrescribedLessons – only 6)

Lesson 1 –

BharthiyaSanskurthiLesson 3 - Razia

Lesson 4 – Makreal

Lesson 5- BahthaPaniNirmala

Lesson 6 – RashtrapithaMahathma Gandhi

Lesson 9 – Ninda Ras.

Publisher:

SumitraPrakashanSumitravas, 16/4

Hastings Road, Allahabad – 211

001.

2. NON DETAILED TEXT: KAHANIKUNJ.

Editor:Dr.V.P.Amithab.

(Stories 1 -6 only)

Publisher : GovindPrakashan

SadharBagaar,Mathura, UttarPradesh – 281001.

3. GRAMMAR : SHABDHA VICHARONLY

(NOUN, PRONOUN, ADJECTIVE, VERB, TENSE,CASE ENDINGS)

Theoretical&Applied.

Book for reference : VyakaranPradeepbyRamdev.

Publisher : HindiBhavan,

36,TagoreTown

Allahabad – 211 002.

4. TRANSLATION: English- Hindionly.

ANUVADH ABHYAS – III

(1-15 lessonsOnly)

Publisher: DAKSHIN BHARATH HINDI PRACHAR SABHA

CHENNAI -17.

5. COMPREHENSION : 1 Passage from ANUVADH ABHYAS – III (16-30)

DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI- 17.

Malayalam

Paper I. Prose, Composition & Translation

Programme Name: B.Com Course code: 16UOM101 Credits: 4

This paperwill have the following

five units: Unit I & II

Novel

Unit III &IV

Short story

Unit V

Composition & Translation

Text books

prescribed:

Unit I & II

Naalukettu – M.T. Vasudevan Nair

(D. C. Books, Kottayam, Kerala)

Unit III & IV

ManikkianumMattuPrathanaKathakalum -

LalithampikaAntharjanam (D. C. Books,

Kottayam, Kerala)

Unit

V

Expansion of ideas, General Essay and Translation of a simple passage from

English about 100 words) to Malayalam

Referencebooks:

1. KavithaSahithyaCharitram –Dr. M. Leelavathi (Kerala

SahithyaAcademy,Trichur)

2. Malayala Novel SahithyaCharitram – K. M.Tharakan (N.B.S. Kottayam)

3. MalayalaNatakaSahithyaCharitram – G. Sankarapillai (D.C. Books,Kottayam)

4. CherukathaInnale Innu – M. Achuyuthan (D.C. Books,Kottayam)

5. SahithyaCharitramPrasthanangalilude - Dr. K .M. George, (Chief

Editor) (D.C. Books,Kottayam

FRENCHPAPER I

Programme Name: B.Com Course code: 16UOF101 Credits: 4

Prescribedtext : ALORS I

Units : 1 –5

Authors : Marcella Di

Giura Jean-

ClaudeBeacco

Availableat : Goyal

PublishersPvt Ltd

86,

UniversityBlock

JawaharNagar

(KamlaNagar) New Delhi

– 110007.

Tel : 011 – 23852986 /9650597000

Question Paper Pattern: Semester I

(ALL QUESTIONS TO BE SET ONLY FROM THE PRESCRIBED TEXT)

MaximumMarks:75 Time: 3 hrs.

SECTION A (10)

1. CHOISISSEZ LA MEILLEURE RÉPONSE:(10X1=10)

SECTION B (20)

2. TRADUISEZ LES TEXTES SUIVANTS EN

ANGLAIS:(4/5) (4X5=20) (PgNos : 26 ex-6,44 ex-3,56ex-4,74ex-4,80.)

SECTION C (45)

3. COMPRÉHENSION(8x1=8)

4. EXERCICES DE GRAMMAIRE:(5X5=25)(EITHER/OR)

5. FAITES DES PHRASES:(6/8)(6X1=6)

6. TRADUISEZ LES EXPRESSIONS EN ANGLAIS :(6/8)(6X1=6)

PART – I TAMIL

Programme Name: B.Com Course code: 16UOT102 CREDITS: 4

Sangam literature, Epics, prose, Grammar & History of Literature.

UNIT-1Poetry

1) Silapadhigaram- VazhakuraiKadhai

2) Kambaramayanam - MantharaiSulchiPadalam

UNIT-2Poetry

Ettuthogai

1) Kurunthogai Poem No : 57, 167

2) Aingurunooru Poem No : 203, 309

3) Kalithogai Poem No : 51

Puram

4) Purananooru Poem No : 86, 93

PathuPaatu

5) Perumpaanatruppadai Lines : 465 - 493

PathinenkilkanakuNoolgal

6) Thirukural – Natpu

7) Naaladiyar – SelvamNilaiyamai

Sitrilakiyam

1. NandhiKalampagamPoem No : 12, 14

2. KallingathuparaniPoem No : 488, 503

Unit - 3

1 .Sanganerigal -Munaivar. V.S.Maanikam

2. Kalaigal – MunaivarU.V.SaaminadhaIyer

3. MaamannanRajanAatriyaSamudhayathondu- K.V.Balasubramaniyan

4. IllachiyathilThelivu – Delhi.R.vaithiyanathan

Unit - 4 Grammar

1. Thogainilai

2. Vetrumaithogai

Unit - 5History of Literature

1. UrainadaiyinThotramumValarchiyum

2. PadinenkeelkanakuNoolgal

Activity :

Pudhukavithai, Sriukadhai

HINDI PAPER II

(Modern Poetry, Novel, Translation &LetterWriting)

Programme Name: B.Com Course code: 16UOH102 CREDITS: 4

1. MODERN POETRY; SHABARI – by NARESH MEHTHA

PUBLISHERS: LokbharathiPrakashan

I Floor,Duebari Building

Mahathma Gandhi Marg,

Allahabad -1.

2. NOVEL TAMAS BY : BHISHMA SAHNI

PUBLISHER: RAJKAMAL PRAKASHAN

I – B.NETAJI SUBASH MARG,

NEW DELHI – 110 002.

3. TRANSLATION: HINDI – ENGLISHONLY,

(ANUVADH ABYAS – III)

Lessons.1 – 15 only

PUBLISHER: DAKSHIN BHARATH HINDI PRACHAR SABHA

CHENNAI – 600017.

4. LETTER WRITING: (Leave letter, Job Application, Ordering books,

Letter to Publisher, Personal letter)

MALAYALAM Paper II

Prose: Nonfiction

Programme Name: B.Com Course code: 16UOM102 CREDITS: 4

This paperwill have the following five units:

Unit I & II

Biography

Unit III, IV & V

Travelogue

Text books

prescribed:

Unit I & II

Changampuzha Krishna Pillai : NakshatrangaludeSnehabhajanam -

M.K. Sanu (D.C. Books, Kottayam)

Unit III, IV & V

KappirikaludeNattil - S.K.Pottakkadu

(D.C. Books, Kottayam)

Reference books:

1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S.Kottayam)

2. JeevacharitrasahithyamMalayalathil – Dr. NaduvattomGopalakrishnan (Kerala

BhashaInstitute,Trivandrum)

3. AthmakathasahithyamMalayalathil – Dr. VijayalamJayakumar

(N.B.S.Kottayam)

4. SancharasahithyamMalayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha

Institute, Trivandrum)

FRENCH PAPER II

Programme Name: B.Com Course code: 16UOF102 CREDITS: 4

Prescribedtext : ALORSI

Units : 6 –10

Authors : Marcella Di

Giura Jean-

ClaudeBeacc

o

Availableat : Goyal

PublishersPvt

Ltd 86,

UniversityBlock

JawaharNagar

(KamlaNagar) New Delhi

– 110007.

Tel : 011 – 23852986 /9650597000

Question Paper Pattern: Semester II

(ALL QUESTIONS TO BE SET ONLY FROM THE PRESCRIBED TEXT)

MaximumMarks:75 Time: 3 hrs.

SECTION A (10)

1. CHOISISSEZ LA MEILLEURE RÉPONSE:(10X1=10)

SECTION B (20) 2. TRADUISEZ LES TEXTES SUIVANTS EN ANGLAIS:(4/5)(4X5=20) (Pg Nos :86 ex-4,104 ex-3,116 ex-3a,b,134 ex-4,146 ex-2,162,163,164,165,166,167)

SECTION C (45)

3. COMPRÉHENSION(8x1=8)

4. EXERCICES DE GRAMMAIRE:(5X5=25)(EITHER/OR)

5. FAITES DES PHRASES:(6/8)(6X1=6)

6. TRADUISEZ LES EXPRESSIONS EN ANGLAIS :(6/8)(6X1=6)

LANGUAGE THROUGH LITERATURE

Programme Name: B.Com Course Code: Credits: 4

Objectives:

To enhance the LSRW Skills of students through Literature

Unit I

Prose

1. My Lost Dollar - Stephen Leacock

2. Examinations - Winston S. Churchill

3. Socrates and The School Master - F.L. Brayne

Unit -II Poetry

1. The Road Not Taken - Robert Frost

2. Laugh and Be Merry - John Masefield

3. Snake - D.H.Lawrence

Unit-III Short Stories

1. A Work Of Art - Anton Chekhov

2. The Nightingale and The Rose - Oscar Wilde

Unit -IV One Act Plays

1. The Best Laid Plans - Farrell Mitchelle

2. Progress -St.John Ervine

Unit- V Functional Grammar

1. Parts Of Speech

2. Noun: Gender

3. Noun: Number

4. Possessive Form

5.

6. s Of Nouns

Activities:

Every student is encouraged to enact certain characters and narrate the important

events in short stories.

Every student is encouraged to play language games.

Student has to work out the given exercises.

LANGUAGE FOR EMPOWERMENT

Programme Name: B.Com Course Code: Credits: 4

Objectives:

To enhance the LSRW Skills of students through Language

Unit I

Prose

1. My London Days - M.K. Gandhi

2. Travel By Train - J.B. Priestly

3. The Ganga - Nehru

Unit –II Poetry

1. La Belle Dame Sans Merci - John Keats

2. The Village Schoolmaster - Oliver Goldsmith

3. Ulysses - A.L. Tennyson

Unit-III Short Stories

1. Two Gentlemen of Verona - A.J. Cronin

2. The Ransom of Red Chief - O.Henry

Unit -II One Act Plays

1. Grandmother’s Gold - Elle Adkins

2. Prologue to Androcles and The Lion - Bernard Shaw

Unit- V Functional Grammar

1. Building Sentences

2. Framing Questions

3. Dialogue Writing

4. Common Errors in English

5. Idioms and Phrases

Activities:

Every student is encouraged to enact certain characters and narrate the important

events in short stories.

Every student is encouraged to play language games.

Student has to work out the given exercises.

INDIAN ECONOMY

PROGRAMME NAME: B.COM COURSE CODE: 16UCY301 CREDITS : 4

Objectives: To import the fundamental knowledge about Indian Economy.

Prerequisite:

The Students ought to have understanding about the economic system of India.

Unit I: Introduction

Indian Economy – Characteristics of Indian Economy – Economic and non-Economic

factors – Determinants of Economic Development.

Unit II: Population Policy & National Income

Human resource - population policy - National Income – Concept - measurement –

limitations - Recent trends in National income - India foreign trade and balance of payment

- Role of GATT, WTO in Indian economy.

Unit III: Agricultural credit

Source of Agricultural credit – Co-operative Banks and Commercial Banks –

NABARD – Land Development Banks - Regional & Rural Banks - Agricultural Refinance.

Unit IV: Industrialization

Role of Industrialization in Indian Economy - Industrial Policies –Small scale and

cottage Industries – Industrial Sickness - Public sector – Private sector – Joint sector.

Unit V: Poverty and Unemployment

Poverty – Causes - Effects – Estimates of unemployment in India - Measure to reduce

unemployment – Financial inclusion.

Text Book

Indian Economy - S.Sankaran, Margham Publications, Chennai, 2013.

Reference Books:

1. Indian Economy - RuddarDutt and Sundaram – Sultan Chand Publications, New

Delhi - 2014

2. Insight into the Indian Economy – Sanjay Kataria and Dhingra, Priority Publishers,

2014

3. Indian Economy, S.K. Mishra, Himalaya Publishing House - 2015

MANAGERIAL ECONOMICS

PROGRAMME NAME: B.COM COURSE CODE: 16UCY302 CREDITS : 4

Objectives: To understand the basic concepts and principles economics.

Pre-Requisite:

The students to be aware on the managerial economics

Unit I: Introduction to Managerial Economics

Managerial Economics - meaning, nature and scope - Managerial Economics and

business decision making - Role of Managerial Economist - Fundamental concepts of

Managerial Economics- Demand Analysis - meaning, determinants and types of demand -

Elasticity of demand.

Unit II: Supply and Cost Functions

Supply meaning and determinants - production decisions - production functions – Iso

quants, Expansion path - Cobb-Douglas function. Cost concepts - cost - output relationship -

Economies and diseconomies of scale – cost functions.

Unit III: Market Structure

Market structure - characteristics - Pricing and output decisions - methods of pricing -

differential pricing - Government intervention and pricing.

Unit IV: Profit planning and Investment analysis

Profit - Meaning and nature - Profit policies - Profit planning and forecasting - Cost

volume profit analysis - Investment analysis.

Unit V: National Income

National Income - Business cycle - inflation and deflation – Monetary and Fiscal

Policies.

Text Book:

Managerial Economics- R. L. Varshney, K. L. Maheshwari, Sultan Chand & Sons,

New Delhi, 2010

REFERENCE BOOK:

1. Managerial economics, Dr.S.Sankaran, Margham publications, Chennai, 2015

2. Managerial economics, G.S. Gupta, Tata McGraw Hill, Delhi,2012

3. Economic Environment of Business - S. K. Misra, V. K. Puri, , Himalaya Publishing

House, New Delhi.2011

4. Macroeconomics- Thomas F. Dernburg, McGraw-Hill Book Co, Delhi,2007.

Activities:

Drawing a market demand for consumer goods

Deriving a pricing strategies for electronic commodity

Group discussion – Market Structure

Group graphic – Investment analysis

Subject quiz – National income

Daily journal – Monetary policy

Expected Outcome:

The students can apply the concept of the economics in successful business.

The students can make demand and supply analysis for a product to be introduced.

MATHEMATICS FOR BUSINESS

PROGRAMME NAME: B.COM COURSE CODE:3A1 CREDITS : 4

UNIT – I

Set Theory – Arithmetic and Geometric Series – Simple and Compound Interest –

Effective rate of Interest –Sinking Fund – Annuity - Present Value – Discounting of Bills–

True Discount – Banker’s Gain.

UNIT – II

Matrix: Basic Concepts – Addition and Multiplication of Matrices – Inverse of a

Matrix –Rank of Matrix - Solution of Simultaneous Linear Equations – Input-Output

Analysis.

UNIT – III

Variables, Constants and Functions – Limits of Algebraic Functions – Simple

Differentiation of Algebraic Functions – Meaning of Derivations – Evaluation of First and

Second Order Derivatives – Maxima and Minima – Application to Business Problems.

UNIT – IV

Elementary Integral Calculus – Determining Indefinite and Definite Integrals of

simple Functions – Integration by Parts.

UNIT – V

Linear Programming Problem – Formulation – Solution by Graphical Method

Solution by Simplex Method.

Note: Theory questions shall be restricted to Section A of the Question Paper

Books Recommended for study

1. Navanitham, P.A,”Business Mathematics & Statistics” Jai Publishers,Trichy-21

Books Recommended for Reference:

1. Sundaresan and Jayaseelan,”Introduction to Business Mathematics”, Sultan

Chand Co& Ltd, Newdelhi

2. Sanchetti, D.C and Kapoor, V.K,”Business Mathematics” , Sultan chand Co &Ltd,Newdelhi

3. G.K.Ranganath, C.S.Sampamgiram and Y.Rajan-A Text book Business

Mathematics-Himalaya Publishing House.

STATISTICS FOR BUSINESS

PPROGRAMME NAME: B.COM COURSE CODE: 4A1 CREDITS : 4

UNIT- I

Meaning and Definition of Statistics – Collection of data –– Primary and

Secondary - Classification and Tabulation – Diagrammatic and Graphical presentation

Measures of Central tendency – Mean, Median, Mode, Geometric Mean and Harmonic Mean

– simple problems

UNIT -II

Measures of Dispersion – Range, Quartile Deviation, Mean Deviation, Standard

Deviation and Co-efficient of Variation.Skewness – Meaning – Measures of Skewness -

Pearson’s and Bowley’s co-efficient of Skewness.

UNIT - III

Correlation –Meaning and Definition –Scatter diagram, Karl Pearson’s co-efficient

of Correlation, Spearman’s Rank Correlation,. Regression Analysis – Meaning of regression

and linear prediction – Regression in two variables – Uses of Regression

UNIT – IV

Time Series – Meaning, Components and Models – Business forecasting – Methods of

estimating trend – Graphic, Semi-average, Moving average and Method of Least squares –

Seasonal Variation – Method of Simple average.

Index Numbers – Meaning, Uses and Methods of construction – Un-weighted and Weighted

index numbers – Tests of an Index number – Cost of living index number

.

UNIT - V

Interpolation: Binomial, Newton’s and Lagrange methods. Probability – Concept and

Definition – Addition and Multiplication theorems of Probability (statement only) – simple

problems based on Addition and Multiplication theorems only.

Books Recommended for Study

1. Navanitham, P.A,” Business Statistics” Jai Publishers,Trichy-21.

Books Recommended for Reference:

1. Statistical Methods by S.P. Gupta,

2. Statistics-Theory, Methods & Application by D.C. Sancheti and V.K. Kapoor

3. Statistics by R.S.N Pillai and V.Bagavathi

PRINCIPLES OF ACCOUNTING

PROGRAMME NAME: B.COM COURSE CODE: 16UCR401 CREDITS : 4

Objectives: To enable the students to learn the Accounting Process.

Prerequisites:

The student should have basic knowledge about the Principles and Concepts of

Accounting.

Unit I: Accounting Process

Introduction – Meaning – Objectives – GAAP – Concepts and Conventions – Capital

and Revenue Transactions – Income Recognition ( Cash and Accrual basis) – Classification

of Assets and Liabilities – Contingent liabilities – Basis of profits – Types of accounts –

Recording of transactions (Journal) – Classification of accounts ( Ledger) – Verification

(Trial balance).

Unit II: Accounting of Bill of Exchange

Bill of Exchange: Meaning – Credit sales – Debtors – Creditors – Drawer – Drawee –

features of Bill of Exchange – Accounting for Honour and Dishonour of Bill of Exchange –

Accommodation Bills.

Unit III: Bank and Interest Transactions

Average Due Date – Account Current: Interest Method, Product Method, and Table

Method – Red Ink Interest. Bank reconciliation statement: Meaning – Preparation of

customer account in the Bank Book and bank account in Customer Book (with common 10

entries covering two financial periods) – Identifying the reasons for disagreement of balances

– Reconciliation for normal and overdraft closing and opening balances.

Unit IV: Final accounts

Rectification of Errors – Final Accounts – Adjustments: Provision for bad and

doubtful debts, Depreciation, Tax, Expenses and Income – Calculation of Profit under Cash

basis – Preparation of Trading Account, Profit and Loss account and Balance Sheet.

Unit V: Accounting for Non-Profit Organization

Non-Profit Organization – Meaning – Types: Social Clubs, Sports Clubs, Educational

Institutions – Major Receipts and Payments – Preparation of Receipts and Payment account –

Preparation of Balance Sheet at the beginning - Preparation of Income and Expenditure

account – Preparation of Balance Sheet at the end.

Note: Distribution of Marks between problems and theory shall be 80% and 20%.

Text Book:

1. Financial Accounting – T. S. Reddy & A. Murthy – Margham Publication ,Chennai

Reprint 2014

Reference Books:

2. Principles of Accountancy – N.Vinayakam.P.LMani,K.LNagarajan –S.Chand& Co.

Ltd, New Delhi, Reprint 2010

3. Financial Accounting -,R.L.Gupta, V.K. Gupta, M.C Shukla – Sultanchand& Sons.

New Delhi, Reprint 2008

4. Advanced Accountancy – T.S Grewel, S.C Gupta, S.P. Jain – Sultanchand& Sons

New Delhi, Reprint 2009

5. Advanced Accountancy – K.L Narang, S.N Maheswari –Kalyani Publishers, New

Delhi, Reprint 2000

Core – 10: PRINCIPLES OF MARKETING

PROGRAMME NAME: B.COM COURSE CODE: 4C2 CREDITS : 4

Goal: To enable the students to acquire the of marketing principles.

Objective: On successful completion of this course, the student should have understood

principles of marketing, market segmentation, product life cycle, pricing, branding.

UNIT - I

Definition of Marketing – Marketing Concepts – Importance of Marketing

in Developing Countries – Functions of Marketing – Marketing

Environment: Various Environmental Factors Affecting the Marketing

Function – Global Marketing – Telemarketing.

UNIT – II

Consumer Behavior – Factors Affecting Consumer Behavior, Buying

Motives – Explanation of Motivation – Market Segmentation of Different

Bases – Marketing Strategies, Market Structure and Consumer

Relationship.

UNIT - III

The Product – Marketing Characteristics – Consumer Goods - Industrial

Goods – Product Policy – Product Life Cycle (PLC) – Marketing Mix -

Modification and Elimination – Packing – Developing New Product –

Strategy, Product Mix.

UNIT – IV

Pricing – Meaning – Pricing Policy – Objective – Factors influencing

Pricing Decision – Competitors action to Price Changes - Multiproduct

Pricing – Marketing Risk – Branding – Meaning – Brand Image – Brand

Equity.

UNIT - V

Marketing and Government - History, Importance & Role of Bureau of

Indian Standards – AGMARK – Consumerism – Consumer Protection –

Rights of Consumers – Green Marketing – Forward Trading in

Commodities.

Text book:

Rajan Nair &C.B.Gupta, “Marketing Management”: Sultan Chand & Sons, New

Delhi, 2008

Reference Books:

V.S.Ramasamy and Namakumari, “Marketing Management” Macmillan India

Ltd. New Delhi, 2nd

Edition 2001

RajanSexna, Tata Mcgrawhill, “Marketing Management” New Delhi, 3rd

Edition.

2008.

Sherlekrsa, “Marketing Management” Himalaya Publication – 1998 – Mumbai.

Kathiresan - “Marketing Management” Bhavani – 2000.

B.Com- 2011-12 &Onwards Common syllabus for B.Com /B.Com CA

Core – 14: BUSINESS COMMUNICATION


Goals : To develop the written and oral Business Communication Skills.

Objectives : After the successful completion of the course the student must be able to

communicate clearly in the day-to-day business world.

UNIT - I

Business Communication: Meaning – Importance of Effective Business

Communication- Modern Communication Methods – Business Letters: Need – Functions -

Kinds – Essentials of Effective Business Letters - Layout.

UNIT - II

Trade Enquiries - Orders and their Execution - Credit and Status Enquiries –

Complaints and Adjustments – Types of Collection Letters – Sales Letters – Circular Letters.

UNIT – III

Banking Correspondence - Insurance Correspondence - Agency Correspondence.

UNIT – IV

Secretarial practice: Meeting and its kind - Agenda, Minutes and Report Writing.

UNIT - V

Letter to the editor of a newspaper – Application for appointment – Interview letter –

Public Speech – Characteristics of a good speech – Business Report Presentations.

Text Book:

1. Rajendra Pal Korahill, “Essentials of Business Communication”, Sultan Chand &

Sons, New Delhi, 2006.

BOOKS FOR REFERENCE:

1. Ramesh, MS, & C. C Pattanshetti, “Business Communication”, R.Chand& Co,

New Delhi, 2003.

2. Rodriquez M V, “Effective Business Communication Concept”, Vikas Publishing

Company, New Delhi, 2003.

3. Madhukar .R.K , “Business Communication”Vikas Publishing House Pvt ltd, New

Delhi, 4th

Edition 2008

4. Kumar, “Business Communication”, Kalyani Publications – 2011.

5. AshaKavl, “Business Communication”Prentice Hall of India, New Delhi – 2001.

BUSINESS ORGANISATION AND OFFICE MANAGEMENT

PROGRAMME NAME: B.COM COURSE CODE: 16UCM501 CREDITS : 4

Objectives:To make the students to Understand the Concept of Business Organizationand the

functions and equipments of Office management

Prerequisites:

The student should have basic knowledge about Business and Office management

Unit – I: Introduction to Business

Introduction –Meaning of Business – Nature – Scope –Characteristics –Essentials of a

Successful Business-Functions of Business- Objectives - Forms of Business Organization –

Sole Trader – Partnership firms, Companies and Co-operative Societies - Public Enterprise –

Limited Liability Partnership (LLP) – One person Company (OPC).

Unit – II: Location of Business

Introduction - Location of Business - Importance – Factors influencing location,

localization of industries – Size of firms - Measuring the size of a unit - Factors determining

the size of a unit - Sources of Finance – Factors Determining capital Requirements - Shares,

Debentures, Public Deposit, Bank Credit, Trade Credit - Relative Merits and Demerits.

Unit – III: Stock Exchange

Stock Exchange – Characteristics of Stock Exchange - Listing of Securities -

Procedure for dealing at stock exchanges - Types of Speculators - Factors influencing prices

on stock exchange - Functions – Procedure of Trading – Functions of SEBI – DEMAT of

shares - Trade Association - Chamber of Commerce.

Unit – IV: Office functions

Office – Its functions and significance – Importance of office Location of office -

Factors in choosing Location – Office layout – Objects - Need for office layout - Factors in

layout - Types of layout – Advantages - Office Accommodation – Filing - Importance of

filing –Organization of filing department – Indexing – Objects - Importance – Features of a

good index -Methods of Indexing or Types of Indexes.

Unit – V: Office machines and equipments

Office machines and equipments – Types of office machines – Data Processing

Systems – EDP – Uses and Limitations – Office Furniture - Factors in selecting furniture -

Principles of use of furniture - Types of furniture.

Text Book:

1 .Business Organization & Office Management - R.K.Sharma and S.K. Gupta ,Kalyani

Publishers,

New Delhi 2011

Reference Books:

1. Business Organization and Management-M K Shukla,S.Chand& Company Ltd., New

Delhi, 2012.

2 Office Management- R.K .Chopra , Himalaya Publishing House 2010

3. Business Organization and Office Management - Y.K. Bhusan Sultan Chand & Sons.

New Delhi,

2013

ADVANCED ACCOUNTANCY PROGRAMME NAME: B.COM COURSE CODE: 16UCM502 CREDITS : 4

Objectives: To understand and apply depreciation accounts, single entry system, hire

purchase and royalty accounts at an advanced level.

Prerequisites:

The student should have basic knowledge about Accounting.

Unit I: Depreciation

Accounting for Depreciation – Meaning – Characteristics – Causes – Objectives –

Basic factors affecting the amount of depreciation - Methods of providing Depreciation –

Reserves and Provisions.

Unit II: Single Entry System and Departmental Accounting

Single Entry System – Meaning and features – Limitations – Difference between

Double entry and Single entry – Difference between Balance sheet and Statement of affairs -

Statement of affairs method and Conversion method. Departmental Accounting: Meaning –

Need – Advantages – Distinction between Departments and Branches – Methods and

Techniques of Departmental Accounting.

Unit III: Hire Purchase & Royalty

Hire Purchase System: Definition – Important Terms – Features. Installment Purchase

System: Features – Distinction between Hire Purchase and Installment System - Accounting

treatment for Hire Purchase System. Royalty accounts: Meaning – Treatment in final

accounts – Accounting treatment (Excluding sub lease).

Unit IV: Admission of a Partner

Partnership: Definition – Partnership Deed. Admission of a Partner: Introduction –

Adjustment in Profit Sharing Ratio - Treatment of Goodwill – Revaluation of Assets and

Liabilities - Division of Profit - Fixed and Fluctuating Capital.

Unit V: Retirement and Death of Partner

Retirement and Death of Partner – Introduction – Accounting Problems - Calculation

of Gaining Ratio – Distinction between Sacrificing Ratio and Gaining Ratio - Revaluation of

Assets and Liabilities - Treatment of Goodwill. Insolvency of a Partner – Rule in Garner Vs

Murray - Piecemeal Distribution.


Text Book

1. Financial Accounting - T.S.Reddy&A.Murthy, Margham publications, Chennai,

Reprint 2012

REFERENCE BOOK

1. Advanced Accountancy - R.L.Gupta&M.Radhasamy, Sultan Chand & Sons, New

Delhi, 2008

2. Advanced Accountancy - S.P.Jain&K.L.Narang,Kalyan Publishers, New Delhi, 2012

3. Advanced Accountancy – M.A. Arulanandham, Himalaya Publishing House, New

Delhi, 2008

4. Advanced Accountancy – S.N.Maheswari& S.K. Maheswari, Vikas – New Delhi,

2009

PRINCIPLES OF MANAGEMENT


Objective: To enable the student to study the evolution of management and the functions and

principles of management and to learn the application of the principles in the organization

Pre-Requisite

The student should have basic knowledge about Management

Unit – I: Introdution to Management

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

Principles of Management –Importance of management –Levels of management-Roles of a

manager- Contributions of F.W.Taylor, Henri Fayol, and Peter F. Drucker.

Unit – II: Planning

Meaning of Planning-Nature and Importance of Planning – Types of Plans –

Considerations and Steps in Planning – Limitations of Planning – Characteristics of Decision

making – Types of Decisions-Decision Making Steps-Factors involved in decision -making

Unit –III: Organization

Meaning and Importance of organization -Process of Organization –Nature or

Characteristics of an Organization– Steps - Principles of Sound Organization - Organization

Chart - Span of Control - Types of Organization-Key elements of Organization

Unit – IV: Decision making & Motivation

Meaning of decision - Characteristics of a Decision - Types of Business Decisions -

Steps in sound Decision making – Meaning and Nature of Motivation - Process and elements

of Motivation - Importance of Motivation - Maslow’s Need Theory - Employee Morale.

Unit – V: Co ordination& Control

Meaning and Features of Coordination - Need and Techniques - Principles of Co

ordination – Techniques of Co ordination-Types of Co ordination-Nature of Control - Process

– Requirements of Effective Control System.-Need for control-Essentials of Effective control

Systems-Types of control methods

Text Book

1. Principles of Management - P.C. Tripathi& P.N. Reddy, Tata McGraw - Hill, New

Delhi, 4th Edition 2013.

Reference Books

1. Principles of Management- DinkarPagare, Sultan Chand & Sons, New Delhi, 5th

Edition 2013

2. Principles of Management- C.N. Sontakki, Kalyani Publishers, New Delhi, 2014

3. Essential of Management- Joseph L Massie, Prentice Hall of India, 4th

Edition, 2014

Activities

Decision making - Decision Making Steps

Group discussion - Process of Organization

Seminar- Nature of Motivation

Quick thinks - Types of Business Decisions

360 degrees- Coordination Need and Techniques

Expected Outcome

Students have the qualities of successful Businessman and Manager.

Students will familiar about various Functions of Management.

Students will gain the knowledge of Practical application of managerial skill

Core – 5: ADVANCED ACCOUNTANCY – II


Goal: To enable the students to learn the basic concepts of Partnership Accounting and allied

aspects of accounting

Objective: After the successful completion of the course the student should have a thorough

knowledge on the accounting practices prevailing in partnership firms and other allied

aspects.

UNIT – I

Introduction – Admission of a Partner – Treatment of Goodwill – Revaluation of

Assets and Liabilities – Division of Profit - Fixed and Fluctuating Capital – Calculation of

Ratios for Distribution of Profits – Capital Adjustments.

UNIT – II

Retirement and Death of Partner – Calculation of Gaining Ratio – Revaluation of

Assets and Liabilities – Treatment of Goodwill – Adjustment of Goodwill through Capital

A/c only – Settlement of Accounts – Retiring Partners Loan A/c with Equal Instalments only.

UNIT – III

Dissolution – Insolvency of a Partner - Rule in Garner Vs Murray – Insolvency of All

Partners - Piecemeal Distribution.

UNIT – IV

Insolvency Accounts – Statement of Affairs and Deficiency Accounts – Insolvency of

Individual and Firms.

UNIT – V

Fire Claims – Normal Loss & Abnormal Loss – Voyage Accounts.

Note :Distribution of Marks between problems and theory shall be 80% and 20%.

TEXT BOOK

1. T.S.Reddy&A.Murthy, “Financial Accounting” – Margham Publications, Chennai, 2008.

BOOKS FOR REFERENCE

1. R.L.Gupta&M.Radhasamy – “Advanced Accountancy” - Sultan Chand & Sons, New

Delhi, 2007

2. S.P.Jain&K.L.Narang – “Advanced Accountancy” - Kalyani Publishers, Delhi, 2005

3. M.C.Shukla, T.S.Grewal& S. C. Gupta - “Advanced Accounts” - Sultan Chand & Sons

, New Delhi,2012.

4. S.P.Jain&K.L.Narang – “Higher Financial Accounting” - Kalyani Publishers, Delhi,

5. S. N Maheshwari – “Financial Accounting” - Sultan Chand &Sons , New Delhi.

Core – 6: MERCANTILE LAW


Goal: To enable the students to understand the fundamentals of law relating to commercial

activities.

Objective: On successful completion of this course, the student should be well versed in basic

provisions regarding legal frame work governing the business world

UNIT - I

The Indian Contract Act , 1872 – Law – Meaning & Objects – Mercantile Law,

Meaning – Sources of Contracts – Classification of Contracts – Essentials of a Valid Contract

- Offers, Acceptance, Legality of Object and Consideration – Void Agreement.

UNIT – II

Capacity of Contracts - Free Consent - Quasi Contracts – Contingent Contracts –

Performance of Contract – Discharge of Contract – Breach of Contract – Remedies for

Breach of Contract.

UNIT – III

Special Contract : Contract of Agency – Kinds of Agency – Rights & Liabilities of

Principal & Agent – Termination of Agency - Contract of Indemnity & Guarantee – Rights &

Liabilities of Surety – Discharge of Surety – Bailment – Rights & Duties of Bailer &Bailee –

Pledge by Non – Owner’s Pawn (or) Pledge – Rights of Pawnee – Rights & Liabilities of

finder of lost goods.

UNIT – IV

The Sale of Goods Act, 1930: Formation of The Contractof Sale – Law of sale of

goods – Distinction between Sale and Agreement to sell – Conditions & Warranties to sell –

Conditions & Warranties – Transfer of Ownership – Transfer of title by non- owners –

Performance of contract of sale – Rights & Duties of Buyer – Rights of Unpaid Seller.

UNIT – V

Carrier Goods Act – Negotiable Instrument Act – Partnership Act.

TEXT BOOK

N.D KAPOOR - Mercantile Law

BOOKS FOR REFERENCE

1. Dr. V.M. Selvaraj“ Business Law” Bavani Publishers

2. D.Radha, Kathiresan - Commercial Law

3. O.P. Gupta “Mercantile Law” SahityaBhavan – Agra – 1998.

4. M.C. Shukla“ Mercantile Law” S. Chand – New Delhi – 1999.

5. M.C. Kuchhal“ Mercantile Law” Vikas – New Delhi – 2000.

http://www.futureaccountant.com/almanac/ca-cpt-common-proficiency-test/mercantile-law-syllabus-books.php

Core – 7: INTERNET AND E-COMMERCE


Goals: To enable the students to understand the technology of Internet & E-Commerce for

Business Application.

Objectives: After the successful completion of the course the student must be aware of

Techniques in the Application of E-Commerce & Internet.

UNIT - I

Introduction to Internet - Internet and Intranet – Meaning – Advantages - Internet and

www - Internet Protocols- E-mail and Social Networks - Advantages and Disadvantages of

Internet usages.

UNIT – II

Introduction to E-Commerce – Meaning – Definition - Benefits and Limitations of

E-Commerce - Frame work of E-Commerce - Anatomy of E-commerce Applications -

Components of the I-Way - Ethical Issues of E-commerce.

UNIT - III

E-Banking - E-Delivery Channels – ATM - Tele Banking - Electronic Money

Transfer - E-Cheque - E-Banking Components - Advantages & Limitations of Online

Banking - Online Trading - Online Marketing - Online Advertising.

UNIT - IV

Consumer Oriented Electronic Commerce: Consumer Oriented Applications-

Mercantile Process models-Mercantile Models from the Consumer Perspective-Mercantile

Models from the Merchant perspective.

UNIT - V

Electronic Payment System – Meaning – Definition - Types of EPS - Security Issues

in E-Commerce - E-Commerce Security Tools.

TEXT BOOK

1. KalakotaWhinston, “Frontiers of E-Commerce” - Pearson publisher, Delhi, 2008.

BOOKS FOR REFERENCE

1. EfraimTurban,JaeLee,David King, H.Michael Chung, “Electronic commerce 2010 A

Managerial perspective” – Pearson publisher, Delhi

2. Alexis leon&Mathewsleon -“Introduction to computers”- Vikas Publishing Pvt ltd, New

Delhi, 1999.

3. N.R.MadhavaMenon, “Computers Internet and E-Commerce”- Universal law publishing

Co.,Delhi 2009.

4. Elias M.Awad“ Electronic Commerce” PHI Learning Pvt. Ltd.

5. Dr.Varindet Bhatia “e-Commerce” Khanna Book Publication CO. Ltd.

Core – 8: BANKING THEORY LAW & PRACTICE


Goals: To enlighten the students knowledge on banking regulations acts.

Objectives: After the Successful Completion of the course the students should have a through

knowledge on Indian Banking systems & Acts pertaining to it.

UNIT –I

Definition of Banker and Customer – Relationship between Banker and Customer –

Special Feature of RBI, Banking Regulation Act 1949. RBI Credit control measure – Secrecy

of Customer Account.

UNIT –II

Opening of Account – Special types of customer – Types of Deposit – Bank Pass

book – Collection of Banker – Banker lien.(KYC norms).

UNIT –III

Cheque – Features - Essential of Valid Cheque – Crossing – Marking and

Endorsement – Payment of Cheques - Statutory Protection - Duties to paying Banker and

Collective Banker - Refusal of Payment Cheques - Duties of Holder - Holder in due course.

.

UNIT IV

Loan and Advances by Commercial Bank - Lending policies of Commercial Bank –

Forms of Securities – Lien, Pledge, Hypothecation and Advance against the documents of

title to goods – Mortgage.

UNIT – V

Position of Surety – Letter of Credit – Bills and Supply Bill - Purchase and

Discounting bill – Recent Trends in Banking Practice – CBS, ATM, Debit Card, Credit Card,

Smart Card, RTGS, NEFT, Mobile Banking, Net Banking and Cheque truncation etc.

TEXT BOOK:

1. Natarajan& Gordon ,“Banking theory and Practice” - Himalaya Publishing House,

Mumbai 2010

Books for Reference

1. Banking Regulation Act 1949

2. Reserve Bank of India, Report on Currency and Finance 2003 – 2004

3. R. Rajesh & T. Sivagnanashithi, “Banking theory and Practice” –Tata McGraw-Hill

Publishing Company, New Delhi, 2009

1. Dr. S. Gurusamy, “Banking theory and Practice” –Vijay Nicole Imprints Private

Limited, Chennai, 2006.

2. K.P.M. Sundharam E.N. Sundharam, “ Banking Theory and Practice” – Sultan Chand

2000.

Core – 9: CORPORATE ACCOUNTING


Goal: To enable the students to be aware on the Corporate Accounting in conformity with the

provision of the Companies Act

Objective: On Successful completion of this Course, the student should have knowledge on

the Practice prevailing in the corporate world

UNIT – I

Books of Accounts and Statutory Books – Issue of Shares and Debentures –

Forfeiture and Re-issue of Share – Surrender of Share – Rights Issue – Book Building

Process – Underwriting.

UNIT – II

Redemption of Preference Shares and Debentures – Debenture Trust Deed – Meaning

and Function.

UNIT – III

Preparation and Presentation of Final Accounts: Legal Requirements – Revised

Schedule VI - Part I & Part II - Dividend Provision – Fixed Asset Schedule.

UNIT – IV

Valuation of Shares and Goodwill- Methods.

UNIT – V

Liquidation of Companies – Statement of Affairs – Deficiency Account.


TEXT BOOK

1. R.L.Gupta&M.Radhasamy, “Advanced Accountancy” Volume-II- Sultan Chand

&Sons, New Delhi, 2008.

BOOKS FOR REFERENCE

1. T.S.Reddy&A.Murthy, “Corporate Accounting”, MarghamPublications,Chennai, 2011.

2. S.P.Jain&K.L.Narang, “Advanced Accountancy” Kalyani Publishers, Delhi, 2005.

3. M.C.Shukla&T.S.Grewal,S.C.Gupta ,“Advanced Accounts” S. Chand & Co. New Delhi,

2008.

4. S.P.Jain&K.L.Narang, “Corporate Accounting”, Kalyani Publishers, Delhi,

5. Dr.V.M. Selvaraj, “Corporate Accounting”, Bhavani Publication.

Core – 10: COMPANY LAW AND SECRETARIAL PRACTICE


Goal: To enlighten the students knowledge on Companies Act

Objectives: On successful completion of this course, the student should have thorough

knowledge on formation of company, documents required and Acts pertaining to it.

UNIT – I

The Companies Act 2013: Definition – Formation of the company – Types of the

company - Memorandum of Association - Meaning – Purpose – Content- Alteration of

Memorandum – Doctrine of ultra vires - Articles of Association- meaning – Content –

Alteration of Articles – Difference between Article and memorandum – Doctrine of Indoor

Management.

UNIT – II

Prospectus – Content - Public Offer – Private Placement – Share & Debentures -

Acceptance of deposits

UNIT – III

Management & Administration – Register of Members - Annual report - Annual

general meeting –Notice - Resolution – Minutes – Inspection of documents - Report - Law to

one Person Company.

UNIT – IV

Accounts & Audit: books of accounts – Winding up of a company – Types of winding

up – Consequences of winding up.

UNIT – V

Company Secretary – Appointment – Qualifications – Duties – Rights – Liabilities –

Meeting – Types – Agenda – Minutes.

TEXT BOOK:

Indian Companies Act 2013

N.D Kapoor - Company Law & Secretarial Practice, Sultan Chand and Sons

REFERENCE

1. Avatar Singh - Company Law

2. P.Saravanavel - Company Law, Himalaya Publishing

3. N.C.Shukla and S.S.Gulshan - Principles of Company law, S.Chand& Co. Ltd

4. D.Radha, Kathiresan - Company law and Secretarial Practice, BhavaniPublications

5. M.C.Rauchhal - Secretarial Practice, Vikas Publication

Core – 13: HIGHER CORPORATE ACCOUNTING PROGRAMME NAME: B.COM COURSE CODE: 5C1 CREDITS : 4

Goal: To enable the students to be aware on the advanced corporate accounting in conformity

with the provision of the companies act.

Objective: After the successful completion of the course the students should have a thorough

knowledge on the advanced accounting practice prevailing in the corporate.

UNIT I

Accounting for Mergers and Amalgamation – Absorption and External

Reconstruction.

UNIT II

Holding Company Accounts: Consolidation of Balance Sheet with treatments of

Mutual Owings, Contingent liability, Unrealized profit, Revaluation of assets, Bonus issue

and Payment of dividend (Excluding Inter Company Holdings).

UNIT III

Banking Company Accounts: Preparation of various schedules – Preparation of Profit

and Loss account and Balance Sheet (New Format only) - Rebate on bills discounted – NPA

(theoretical aspect only).

UNIT IV

Insurance Company Accounts – IRDA - Life Insurance Revenue Account – Valuation

of Balance Sheet - General Insurance – (Fire and Marine) New Format – Revenue Account –

Profit and Loss Account – Balance Sheet.

UNIT V

Statement of Account for Electricity Companies – Treatment of Repairs and

Renewals - Financial Reporting Practice


TEXT BOOK

1. T.S. Reddy and A.Murthy, “Corporate Accounting”, MarghamPublication,Chennai, 2011.

BOOKS FOR REFERENCE

1. R.L.Gupta and M.Radhaswamy, “Advanced Accountancy-II”, Sultan Chand & Sons

Publishers, New Delhi, 2008.

2. S.P.Jain and K.L.Narang, “Advanced Accountancy-II”,KalyaniPublishers,Delhi, 2007.

3. M.C.Shukla, T.S.Grewal and S.C.Gupta, “Advanced Accountancy-II”,

Sultan Chand & Sons Publishers, New Delhi, 2002.

4. S.P.Jain and K.L.Narang, “Higher Corporate Accounting” KalyaniPublishers,Delhi,

Core – 15: COST ACCOUNTING


Goal: To keep the students conversant with the ever-enlarging frontiers of cost accounting

knowledge.


knowledge on the cost accounting principles and the methods of accounting cost.

UNIT – I

Cost Accounting – Definition – Meaning – Scope – Objectives , Advantages and

Limitations – Difference between Cost accounting and Financial Accounting – Elements of

Cost – Preparation of Cost Sheet and Tender.

UNIT – II

Material Control: Purchasing Procedure - Need for Material Control – Essential

Features of Material Control – Materials Control Techniques – Stock Levels – Economic

Order Quantity - ABC analysis.

Stores Control: Stores Ledger Vs Bin Card - Pricing Materials Issues: FIFO, LIFO,

Simple and Weighted Average Method – Perpetual Inventory System Vs Continuous Stock

Taking.

UNIT – III

Labour Control: Productive and Idle Labour – Methods of Wage Payment: Time Rate

and Piece Rate System – Incentives Schemes: Halsey, Rowan, Taylor and Merrick –

Calculation of Wages - Labour Turnover: Causes – Methods of Labour Turnover.

UNIT –IV

Overhead: Meaning – Classification: Elements, Functions, Behaviour – Sources of

Overhead - Allocation, Apportionment – Primary Distribution Method – Secondary

Distribution Method - Absorption of Overheads – Methods – Under Absorption and Over

Absorption.

UNIT – V

Process Costing – Features – Process Losses, Wastage, Scrap, Normal Loss –

Abnormal Loss, Abnormal Gain (Excluding Inter Process Profits and Equivalent Production,

Joint and By-Product).

Job Costing – Contract Costing - Operating Costing: Transport – Reconciliation of

Cost and Financial Accounts.


TEXT BOOK

1. A.Murthy and Dr.S.Gurusamy, “Cost Accounting”, Vijay Nicole Imprints Private

Limited, Chennai. 2006.

BOOKS FOR REFERENCE

1. S.P. Jain and KL.Narang, “Cost Accounting”, Kalyani Publishers, New Delhi.2005

2. R.S.N. Pillai and V. Bagavathi, “Cost Accounting”, S. Chand and Company Ltd., New

Delhi.2005

3.Dr.R.Ramachandran&Dr.R.Srinivasan,“Cost Accounting”, SriramPublications,Madurai,

2006.

4. B.S. Raman, “Cost Accounting”, United Publishers, London, 2012.

5. Saxena V.K, C.D.Vashist “ Cost Accounting “, Sultan Chand & Sons, New Delhi, 1999.

Core – 16: CONTEMPORARY AUDITING


Goals : To familiarize the students with the Principles of Auditing.

Objectives: On successful completion of this course, the student should be well versed in the

fundamental concepts of Auditing.

UNIT - I

Auditing – Origin – Definition – Objectives – Types –Advantages and Limitations -

Qualities of an Auditor - Audit Programme.

UNIT - II

Internal Control: Meaning, Importance, Internal check: Internal check for Various

Transactions. Internal Audit: Meaning – Internal Audit & Statutory Audit , Audit Note Book

-Working Papers. Vouching: It’s meaning - Voucher - Vouching of Cash Book –Vouching of

Trading Transactions.

UNIT - III

Verification and Valuation of Assets (Cash in hand, Cash at Bank, Loans, Bills

Receivable, Investment, Stock in Hand) and Liabilities (Capital, Reserve Accounts and Funds

, Debentures & Mortgages, Trade Creditors, Bills Payable, Outstanding Expenses, Loans,

Contingent Liabilities) - Auditor’s Position Regarding the Valuation and Verifications of

Assets and Liabilities - Depreciation : Meaning , Objectives, Measure of Depreciation .

UNIT - IV

Audit of Joint Stock Companies – Qualifications – Disqualifications – Various Modes

of Appointment of Company Auditor – Removal of an auditor - Rights and Duties -

Liabilities of a Company Auditor Investigation: Objectives of Investigation –Investigation

under the provisions of Companies Act – Duties of an Investigator.

UNIT - V

Electronic Data Processing Audit – Meaning - Division of Auditing in EDP

Environment - Approach to Auditing under Computerized Environment – Characteristics of

an EDP Environment Audit - Special Technique and Challenges - Audit Software.

TEXT BOOK

1. B.N.Tandon, S.Sudharsanam, S.Sundharabahu “A handbook of Practical Auditing,”

S. Chand Company Ltd, New Delhi, 2001.

BOOKS FOR REFERENCE

1. R.G.Saxena, “Principles and Practice of Auditing” - Himalaya Publishing House,

Mumbai, reprint 2007

2. Kamal Gupta, “Contemporary Auditing” Tata McGraw - Hill Publishing Company

Limited- New Delhi, 1999.

3. DinkarPagare, “Principles and Practice of Auditing” -Sultan Chand & Sons, New

Delhi, 8th

Reprint 1999.

4. Pradeep Kumar, BaldevSachdeva, Sagwant Singh “Principles and Practice of

Auditing”, Kalyani Publishers – New Delhi, 1999.

5. Kamal Gupta “Contemporary Auditing” Kamal Gupta – Tata McGraw Hill, New

Delhi 1999.

Core – 17: INCOME TAX LAW & PRACTICE


Goals :To familiarize the students with recent amendments in Income-tax.

Objectives: On successful completion of this course, the student should be well versed in the

prevailing act.

UNIT I

Income Tax Act – Definition of Income – Assessment year – Previous Year – Assessee –

Scope of Income – Charge of Tax – Residential Status – Exempted Income.

UNIT II

Heads of Income: Income from Salaries – Income from House Property.

UNIT III

Profit and Gains of Business or Profession – Income from Other Sources.

UNIT IV

Capital Gains – Deductions from Gross Total Income – Main Sections of Deductions 80C,

80D, 80DD, 80E, 80G, 80U.

UNIT V

Set off and Carry forward of losses – Aggregation of Income- Computation of Tax liability –

Assessment of Individuals.

Note: Distribution of Marks between theory and problem shall be 40% and 60% respectively.

TEXT BOOK:

V.P. Gaur &D.B.Narang, Puja Ghai, Rajeev Puri, Kalyani, “Income Tax Law and Practice” –

Kalyani publishers Delhi, (Latest Edition).

REFERENCE BOOKS

1. Rajavelu. K, Venkateswara ,“Income Tax Theory, Law & Practice” –Educational

Publications ,New Delhi (Latest Edition)

2. N. Hariharan, “Income Tax Theory, Law & Practice” –Vijay Micoleinprints P Ltd

,Chennai, (Latest Edition).

3. DinkarPagare - “Business Taxation (Direct Taxes)” –Sultan chand& Sons, New

Delhi, (Latest Edition).

Core – 18: MANAGEMENT ACCOUNTING


Goal: To acquaint the students, the management accounting techniques that facilitates

management decision-making.


knowledge on the management Accounting Techniques in business decision making.

UNIT - I

Management Accounting- Meaning - Objectives and Scope- Relationship Between

Management Accounting, Cost Accounting and Financial Accounting – Financial Statement

Analysis - Common Size Statements, Comparative Statements and Trend Analysis.

UNIT - II

Analysis of Financial Strength: Ratio Analysis – Uses and Limitations - Analysis of

Liquidity, Solvency and Profitability - Construction of Balance Sheet.

UNIT - III

Analysis of Financial Behavior: Fund flow Statement - Balance Sheet Vs Fund Flow

Statement – Assessment of Increase or Decrease in Working Capital – Components of Funds

From Operation – Preparation of Fund Flow Statement.

Cash Flow Statement: Cash Flow in Operating, Financing and Investment Activities. Fund

flow Statement Vs Cash Flow Statement.

UNIT – IV

Marginal Costing and Break Even Analysis - Managerial Applications of Marginal Costing -

Significance and Limitations of Marginal Costing.

UNIT - V

Budgeting and Budgetary Control: Definition – Importance - Budget Manual – Budget

Committee - Essential, Classification of Budgets - Master Budget – Preparation of Cash

Budget, Sales Budget, Purchase Budgets, Material Budget, Flexible Budgets.

Standard Costing - Meaning – Importance – Variance Analysis (Material &Labour

Variance only)


TEXT BOOK

1. A.Murthy and Dr.S.Gurusamy, “Management Accounting”, Vijay Nicole Imprints

Private Limited, Chennai. 2006.

BOOKS FOR REFERENCE

1. Dr. S.N. Maheswari, “Management Accounting”, Sultan Chand & Sons, New Delhi, 2006.

2. Sharma and S.K.Gupta, “Management Accounting”, Kalyani Publishers, New Delhi, 2007.

3. S.P. Jain and KL.Narang, “Cost and Management Accounting”, Kalyani Publishers, New

Delhi, 2004.

4. Dr.R.Ramachandran and Dr.R.Srinivasan, “Management Accounting”, Sriram publication,

Madurai, 2004.

Core-19: FINANCIAL MANAGEMENT


Goal: To enable the students to know the Intricacies of Financial Management.

Objective: To develop an understanding of finance function and relevant technique of

Financial Management.

UNIT - I

Financial Management – Meaning – Nature – Scope of Finance – Objectives of

Financial Management – Profit and Wealth Maximization – Finance Function – Role of

Finance Manager.

UNIT - II

Financial Decisions: Cost of Capital – Meaning and Significance of Cost of Capital –

Calculation of Cost of Debt, Equity Share, Preference Share and Retained Earning –

Computation of Weight Average Cost of Capital - Leverage Concept and Importance –

Financial Leverage – Operating Leverage – Composite Leverage.

UNIT - III

Capital structure: Meaning and Features - Theories of Capital Structure – Net Income

Approach, Net Operating Income Approach, MM Approach, Traditional Approach - Factors

Determining Capital Structure – Capitalization : Meaning – Concept -Over and Under

Capitalization - Merits and Demerits.

UNIT - IV

Investment Decisions: Capital Budgeting – Meaning and Nature - Importance -

Capital Budgeting Process - Kinds of Capital Budgeting Decisions - Evaluation Methods :

Pay Back Method, DCF Method, NPV, IRR, ARR – Capital Rationing.

UNIT - V

Dividend Decision and Valuation of Firms: Dividend Policy - Factors determining

Dividend Policy - Theories of Dividend Policy - Theory of Irrelevance- Residual approach,

MM Model - Theory of Relevance - Walter approach, Gordon approach.


TEXT BOOK

1. ShashiK.GuptaR.K.Sharma, “Financial Management”, Kalyani Publishers, New Delhi,

2011

BOOKS FOR REFERENCE

1. Dr.S.NMaheshwari, “Financial Management”, Sultan Chand & Sons New Delhi,

2008.

2. I.M.Pandey, “Financial Management”, Vikas publishing house, New Delhi, 2011.

3. Prasanna Chandra, “Financial Management”, TataMcGraw Hill publishingCompany

Ltd, New Delhi, 2008.

4. Khan M.Y, Jain P.K. “Financial Management”, Tata McGraw Hill, New Delhi 1997.

Core – 20: INDIRECT TAXATION


Goal: To gain the knowledge about the different types of Indirect Taxes which are exist in

India.

Objective: To provide basic knowledge and equip students with application of principles and

provisions of Service Tax, VAT, Central Excise and Customs Laws.

UNIT - I

Tax- Features – Canons – Objectives of Taxation – Tax Vs Duty - Direct Tax Vs

Indirect Tax - Powers of Union / States - Various types of Indirect taxes.

UNIT – II

Central Excise Duty – Concepts and Definitions – Bases of Levy – Types of Excise

Duty – CENVAT - Classification and Valuation of Goods – Clearance of Excisable Goods –

Procedure for Assessment and Payment of Excise Duty – Registration and Filing of Returns.

UNIT – III

Customs Duty – Objectives – Levy and Collection – Classification of Goods – Types

of Customs Duty – Valuation of Goods – Clearance of Goods - Warehousing Provisions –

Duty Drawback provisions.

UNIT – IV

Central Sales Tax Act – Levy and Collection of CST – Important Definitions – Sales /

Purchase in the course of Export or Import – Liability of Tax – Registration of Dealers –

Goods of Special Importance – Offences and Penalties.

UNIT – V

Value Added Tax – Objectives – Levy of VAT – VAT - Concepts and General Principles,

Calculation of VAT Liability – VAT Procedures – Service Tax- Features – Registration –

Levy and Collection – Payment of Service Tax – Negative list of service tax.

Note:100% theory only

TEXT BOOK

1. V.Balachandran, “Indirect Taxation”, Sultan Chand & Sons, New Delhi, 15th Edition 2007

REFERENCE BOOKS

1. Dr.Radha, Dr.Parameswaran, “Business Taxation”, Prasanna Publishers ,Chennai,

2009

2. DinkarPagare, “Business Taxation (Indirect Taxes)”, Sultan Chand & Sons, New

Delhi, 2000.

3. Prof. N.S.Govindan, “Indirect Tax Made Easy” – C.Sitaraman& Co P Ltd., Chennai,

2009.

4. Sethurajan – Indiarect Taxation – Speed Publisher – Coimbatore – 2004.

Core -12: COMPUTER APPLICATION PRACTICAL (TALLY AND INTERNET)

PROGRAMME NAME: B.COM COURSE CODE: 4CP CREDITS : 3

Goal: To enable the students to Work with Tally and Internet.

Objectives: On successful completion of this course, the student should be able to work

efficiently in Tally and Internet.

TALLY

I. Create a company with VAT options.

II. Create ledger under appropriate predefined groups.

III. Create and displaying ledger.

IV. Voucher Creation

V. Inventory information – Stock summary.

VI. Inventory information – Godown creation and alteration.

VII. Final accounts with adjustments.

VIII. Bank Reconciliation statement

IX. Bill Wise Statement

X. Cost categories and cost center.

INTERNET

I. Create an E-mail id and check the mail inbox.

II. Convert PDF file into word file.

III. Submit resume to the company through mail.

IV. Learn how to use search engines and visit yahoo com, rediff.com, hotmail.com

and google.com

V. Visit your University and college websites and collect the relevant data.

Note: The Syllabus will have 100 % Practical.

MS OFFICE


Objectives: The student should be able to work efficiently in Ms – Word

Prerequisite:

The students must have knowledge on basic computer applications.

I. MS – Word:

1. Type a document and make alignments.

2. Prepare a class time table.3. Prepare a mail merge for an interview call letter.

4. Create a resume wizard.

II. MS – Excel:

1. Develop the students mark list, worksheet and calculate total, average, pass (Or) Fail &

rank.

2. Prepare a payroll of an concern

3. BRS

4. Preparation of final accounts.

II. MS – Power Point:

1. Prepare a presentation through templates.

2. Draw a organisation chart.

III. MS -Access:

1. Prepare a student data base.

2. Prepare an inventory database.

Expected Outcome

The students will be able to work in MS – Office

TALLY


Objectives: To make the students able to work efficiency in Tally & Internet

Pre-requisite:

The students must have knowledge on computerised accounting practices.

TALLY

1. Create a company with VAT options.

2. Create ledger under appropriate pre defined groups.

3. Create & displaying Ledger.

4. Voucher creation

5. Inventory information – Stock summary.

6. Inventory information – Godown creation & alteration

7. Final accounts with adjustments

8. Bank Reconciliation statement

9. Bill wise statement

10. Cost categories & Cost centre

11. Pay-Roll

EXPECTED OUTCOME

The students should be able to work in Tally & Internet

ELECTIVE – I: INVESTMENT MANAGEMENT

PROGRAMME NAME: B.COM COURSE CODE: 5O1 CREDITS : 4

Goal: This course aim to enlighten the conceptual frame work of investment management.


knowledge on the investment management in business.

UNIT – I

Nature, Meaning and Scope of Investment - Importance of Investment - Factors

Influencing Investment – Investment Media – Features of Investment Programme –

Investment Process- Development of Financial System in India.

UNIT – II

Capital Market – New Issue Market and Stock Exchange in India - BSE – NSE –

OTCEI – Kinds of Trading Activity- Listing of Securities – SEBI and its role and guidelines.

UNIT-III

Fundamental & Technical Analysis – Security Evaluation- Economic Analysis –

Industry Analysis – Company Analysis – Technical Analysis – Portfolio Analysis.

UNIT – IV

Investment Alternatives – Investment in Bonds, Equity Shares, Preference Shares,

Government Securities – Mutual Funds – Real Estate – Gold – Silver – Provident Fund –

Unit–Trust – National Savings Scheme – LIC – Risk-Return – Computation of Index Value.

UNIT – V

Port folio Management – Nature, Scope- SEBI Guidelines of Portfolio Management –

Portfolio Investment Process – Elements of Portfolio Management – Portfolio Revision –

Needs and Problems.

TEXT BOOKS:

1. Preeti Singh, “Investment Management Security Analysis and Portfolio

Management”, Fifth Edition, Himalaya Publication House, Mumbai, 2006.

REFERENCE BOOK

1. Bhalla V.K. S. “Investment Management”, Chand & Co Publication, New Delhi, 18th

Edition (2012).

2. Dr.V.AAvadhani, “Security Analysis and Portfolio Management”, Fifth Edition, Himalaya

Publication House, Mumbai, 2004.

3. Dr.V.Radha& R. Parameshwaran, “Investment Management”, Prasanna Publications,

Chennai, 2002.

4.A.K.Mittal,S.N.Agarwal“Investment Management”,SanjeevaPrakashan , Meerut, 1999.

5. Radha “Investment Management”, Prasanna Publishers, New Delhi, 2009.

ELECTIVE – I: FINANCIAL MARKETS


Goal: To enable the students to know the functioning of Indian Financial Markets.

Objectives: On successful completion of this course, the student should know about the

methods of financing by this agencies and the key role played by them in Corporate

Financing.

UNIT - I

Financial System – Concepts – Indian Financial System – Structure – Functions –

Primary Market – Meaning – Features – Players of Primary Market – Instruments In Primary

Market.

UNIT - II

Money Market – Definition – Money Market Vs Capital Market – Objectives –

Features of a Developed Money Market – Importance of Money Market – Composition of

Money Market – Money Market Instruments.

UNIT - III

Capital Market -Function -Stock Market System – Trading, Listing, Regulation of

Stock Market – BSE - NSE – OTC – Online Trading System – SEBI – Its role as Regulator

of Capital Market – Pricing.

UNIT - IV

Secondary Market Operation – Meaning – Structure – Functions – Trading and

Settlement System of Stock Exchange Transaction, Players in the Stock Market – Reforms in

Stock Market.

UNIT - V

Role of Development Banks in Financial Services: RBI – IDBI – ICICI – IFCI;

Investment Institution – LIC – UTI – Mutual Funds – EXIM Bank.

TEXT BOOK

1. Gordon &Natarajan, “Financial Markets &Services” - Himalaya Publishing house

Mumbai, (2012)

BOOKS FOR REFERENCE

1. M.Y.Khan “Indian Financial System” - McGrawHill Publishing New Delhi, (2012)

2. Anthony Saunders & Marcia MillonCornett,“Financial Markets and Institutions” - Tata

McGrawHill Publishing, New Delhi, 2007.

3. P.N.Varshney&D.K.Mittal, “Indian Financial System” - Sultan chand&Sons New Delhi,

(2000)

4. L.M.Bhole, “Financial Institutions and Markets” –Tata McGraw-Hill Publishing, New

Delhi, (2010).

ELECTIVE – II: WORKING CAPITAL MANAGEMENT


Goal: To enable the students to know the intricacies working capital management.

Objective: On successful completion of this course the student should be well versed in the

concept of working capital management.

UNIT -I

Working Capital: Nature, Need, Components, Types, Functions, Determinants and

Significance – Working Capital Cycle.

UNIT II

Management of Cash: Motives of Holding Cash-Significance of Cash Planning and

Budgeting, Management of Cash Collection, Disbursement of Cash, Cash Management

Models.

UNIT III

Management of Marketable Securities- Purpose of Holding Securities- Determinants;

Receivables Management: Nature- Significance of Credit Standards, Evaluating the Credit

Worthiness of a Customer – Monitoring Receivables – Factoring and Forfeiting.

UNIT IV

Management of Inventory Components – Purpose of Holding Inventory Cost-

Benefits Analysis, Inventory Management Techniques-Management of Payables – Sundry

Creditors, Bills Payables Contingencies.

UNIT V

Financing of Working Capital- Short-Term Sources- Long-Term Sources, Cost of

Financing of Working Capital.

TEXT BOOK

1. ShashiK.Gupta, R.K.Sharma – “Financial Management Theory & Practice” –Kalyani

Publishers, Delhi, 2009.

BOOKS FOR REFERENCE

1. Hrishikas Bhattacharya -“Working Capital Management Strategies & Techniques”-

Publishers-Prentice Hall India, New Delhi, 2001.

2. Dr.S.NMaheshwari ,“Financial Management”, Sultan Chand & Sons, New Delhi, 2008.

3. I.M.Pandey, “Financial Management”, Vikas publishing house, New Delhi, 2011.

4. M.Y.Khan&P.K.Jain -“Financial Management” –Tata Mc Grew Hill Publishing ltd, New

Delhi, 2009.

ELECTIVE – II: FINANCIAL SERVICES


Goal: The course aim to enlighten the conceptual framework of Financial Services.

Objective: To make the students to acquire in depth knowledge in the field of Finance.

UNIT - I

Meaning and Importance of Financial Services – Types of Financial Services –

Financial Services and Economic Environment – Players in Financial Services - Securities

Contracts (Regulations) Act, 1956.

UNIT - II

Merchant Banking: Origin and Development of Merchant Banking in India – Scope

and Importance of Merchant Banking Services including Venture Capital - Mutual Fund:

Meaning –Mechanism of Mutual Fund Operation – Evolution - Types of Mutual Fund

Schemes –Advantages.

UNIT - III

Lease Financing and Hire Purchase: Meaning – Types – Hire Purchase Vs Lease –

Leasing Agreement - Lessor – Lessee Relationship - Fixation of Lease Payment - Income Tax

Provision on Lease. Hire Purchase – Meaning - Hire Purchase Vs Installment / Credit sale -

Hire purchase Agreement - Fixation of Installment Amount - Benefits of Hire Purchase to

Hire Vendor and Hire Purchaser.

UNIT - IV

Securitization: Meaning – Structural Securities Vs Conventional Securities - Structure

for Securitization – Benefits - Securitization in India - New Guidelines on Securitization.

UNIT - V

Factoring and Forfeiting: Meaning, Types and Importance, Procedural aspects in

Factoring and Forfeiting – Difference between Factoring and Forfeiting – Financial Aspects

of Factoring - Operational Aspects.

TEXT BOOK

1) D.JosephAnbarasu. V.K. Boominathan, P.Manoharan, G.Gnanaraj, “Financial

Services” - Sulthan Chand & Sons, New Delhi, 2007

BOOKS FOR REFERENCE

1) Gordan, Natarajan, “Financial Markets and Services” - Himalaya Publishing

House.Mumbai, 2005

2) M.Y.Khan, “Financial Services”– Fourth Edition Tata Mcgraw–Hill Publishing

Company Limited-New Delhi.2010

3) Dr. S. Gurusamy ,“Financial Service” Vijay Nicole in Prints PVT LTD Chennai, 2009

4) Dr. S. Gurusamy ,“Financial Service & Markets” Thompson, Delhi,2008.

ELECTIVE – III: ENTREPRENEURIAL DEVELOPMENT


Goal: To enable the students to learn the concept of Entrepreneurship

Objectives: On successful completion of this course, the student should be well versed in

Concept relating to entrepreneur, Knowledge in the finance institution, project report

incentives and subsidies.

UNIT-I

Entrepreneurship: Meaning - Definition – Concepts - Nature and Characteristics of

Entrepreneurship - Difference between Entrepreneur and Intrapreneur – Entrepreneur and

Manager – Function and Types of Entrepreneur – Phases of EDP - Qualities of Entrepreneur

– Development of Women Entrepreneur and Rural Entrepreneur.

UNIT – II

Project Preparation and Management: The Start-up Process, Concept and Meaning of

Project – Classification - Project Identification – Selection of a Product – Project Formulation

– Project Report – Project Evaluation.

UNIT – III

Institutional Service and its Functions for Promoting Entrepreneur: DIC, SIDO,

NSIC, SISI, SIDCO, ITCOT, IIC, KVIC, TIIC and SIPCOT.

UNIT –IV

Institutional Finance to Entrepreneurs: IFCI, SFC, IDBI, ICICI, LIC AND GIC, UTI, SIDBI

and Commercial Bank - Venture capital.

UNIT –V

Incentives and Subsidies – Meaning of Incentives and Subsidies – Need and Problems

– Incentives for development of backward area – Incentives for SSI Units in backward area –

Taxation benefit to SSI – Seed Capital Assistance.

TEXT BOOK

1. Dr. C. B. Gupta, Dr. N. P. Srinivasan, Entrepreneurship Development in India -

Sultan Chand & sons, New Delhi,2002

BOOKS FOR REFERENCE

1. Dr.Radha, “Entrepreneurial Development” - Prasanna Publication, Chennai, 2010.

2. S.S.Khanka, “Entrepreneurial Development” - S.Chand& Co, New Delhi, 2011.

3. E.Gordon&K.Natarajan, “Entrepreneurial Development” - Himalaya Publishing House,

Mumbai, 2008.

4. S.Suthurajan“ Principles of Entrepreneurial Development” , Vimaloff set Printing-

Coimbatore.

5. VasantPesai“ Pynamics of Entrepreneurial Development”, Himalaya Publishing,2000.

ELECTIVE – III: FUTURES AND OPTIONS


Goal: To Enable the Students to know the functioning of derivatives market and commodity

market

Objective: The successful completion of this course the students should know about the

overview of future and option contract.

UNIT I

Derivative – meaning – definition - characteristics of derivatives – types – origin and

evolution of derivatives – functions performed by derivative market.

UNIT II

Derivatives in India – Regulation for Derivative Trading – factors contributing for the

growth of derivatives – L.G Gupta committee on derivative.Future and options in India –

Badla system – badla versus option and futures.

UNIT III

Future contract –meaning – nature – characteristics – standardization – types –

evolution of future market- mechanics of future contract – terminology in future contract –

difference between forward and future contract.

UNIT IV

Options – meaning – types – participant in option market- option terminology -

factors affecting option prices – characteristics of option values.

UNIT V

Options on stock indices and future options: stock index option - valuation of stock

index options - future option – valuation of future options – speculation & hedging with

options.

TEXT BOOK:

1. Bishnupriya Mishra suth&SwaroopDebasish, “Financial Derivatives” Excel book,

New Delhi, 2007.

Books for Reference:

1.Dr.V.AAvadhani, Security Analysis and Portfolio Management”, Fifth Edition,

Himalaya Publication House, Mumbai, 2004.

2. V.Gopalakrishnan ,“Investment Management”,–S. Chand &Sons,New Delhi, 2005

3. B.R Bagri , “Futures & Options”: N.Dvohra, second edition Tata McGraw-Hill

Education Private Limited ,New Delhi ,2011.,

4. Gopalakrishnana“ Derivative Markets”, Himalaya Publications – 2012.

SKILL BASED SUBJECT 1: Quantitative Aptitude verbal reasoning & soft skill – I

Programme Name: B.Com Course Code: 3SP Credits : 3

UNIT I

QUANITITATIVE APTITUDE I

BASICS OF Number systems, Time and Distance,Time and Work,Percentages,Problems on

Ages and Averages,Problems on boats,trains

UNIT II

QUANITITATIVE APTITUDE II

BASICS OF Simple

Interest,Compoundinterest,Mensuration,Ratios,proportions,Alligations,Algebra

UNIT III

DATA INTERPRETATION

BASICS OF Bar chart,Piechart,Linechart,Venndiagram,Data sufficiency

UNIT IV

Behaviourial skills

Grooming- Body Language- Time Management - Team work-

Dressing etiquettes,Hygiene/Cleanliness, Forming a team, Assertive behaviour

UNIT V

TECHNICAL – BASICS OF C

Data Types-Arrays-Functions-Pointers-Structures-Company based objective questions on C

SKILL BASED SUBJECT 2: Quantitative Aptitude verbal reasoning & soft skill – II

Programme Name: B.Com Course Code: 4SP Credits : 3

UNIT I

REASONING

Level of Difficulty – Basic Blood relations,Coding- Decoding,Alphabettest,Odd Man out

Figure series,Completing the series,Problems on cubes

UNIT II

Verbal English

Synonyms,antonyms,Idioms,Phrases,Readingcomprehension,ErrorCorrection,Clozee test

UNIT III

COMMUNICATION SKILLS

Public speking, speaking on spot, presentation skills

UNIT IV

TECHNICAL SKILLS – OOPS CONCEPTS

C++ Programming Basics-Objects and Classes-Operator Overloading-Inheritance-Virtual

Function-Company Based Questions on C++

UNIT V

TECHNICAL SKILLS- JAVA

JAVA Fundamentals-JAVA Classes-Execption Handling-IO Package-MultiThreading-GUI-

Company based questions on JAVA

SKILL BASED SUBJECT 3: Quantitative Aptitude verbal reasoning & soft skill – III

Programme Name: B.Com Course Code:5SP Credit: 3

UNIT I

QUANTITATIVE APTITUDE

ADVANCE PROBLEMS ON Number systems, Time and Distance,Time and

Work,Percentages,Problems on Ages and Averages,Problems on boats,trains- Simple

Interest,Compoundinterest,Mensuration,Ratios,proportions,Alligations,Algebra

UNIIT II

REASONING ABILITY

ADVANCE PROBLEMS ON Blood relations,Coding- Decoding,Alphabettest,Odd Man out-

Figure series,Completing the series,Problems on cubes

UNIT III

VERBAL ABILITY

Synonyms,antonyms,Idioms,Phrases,Readingcomprehension,ErrorCorrection,Clozee test

BASED ON COMPANY PATTERN

UNIT IV

DATA INTERPRETATION

ADVANCE PROBLEMS ON Bar chart,Piechart,Linechart,Venndiagram,Data sufficiency

UNIT V

GROUP DISCUSSION AND INTERVIEW SKILLS

Do's and Don'ts in Group Discussion and Interview, Mock GD, Mock Interview

SKILL BASED SUBJECT- 4: COMMERCIAL PRACTICE & E-PAYMENTS

(PRACTICAL) PROGRAMME NAME: B.COM COURSE CODE: 6SP CREDITS : 3

Goal :This course aims to expose the students on the Commercial Practice and E-Payments

Objectives : On successful completion of this course, the student should be able to work

efficiently in Commercial Practice and E-Payments.

01. Preparation of Accounting Vouchers.

02. Preparation and filing of Sales Tax Returns.

03. Preparation and filing of Income Tax Returns.

04. Submission of Various Forms to ESI/PF Office.

05. Preparation of Forms for Various Deposits and Accounts for Banks.

06. Net Banking Operation.

07. Submission of Long Term/Short Term Loan Applications.

08. E- Booking.

09. E- payments (Electricity Bill, Telephone Bill and Corporation Tax).

10. E- Purchase.

FOUNDATION COURSE-1: ENVIRONMENTAL STUDIES (1T13Z)

PROGRAMME NAME: B.COM Course Code :16UFC901 Credits : 2

Objective: To enable the students to have a thorough knowledge ofEnvironmental studies and the

impact of Environmental pollution on the Earth.

UNIT – I

MULTIDISCIPLINARY NATURE OF ENVIRONMENTAL STUDIES

Natural Resources - Definition, scope and importance, need for public awareness and

their associated problems of;

A- Forest resources- use and over exploitation, deforestations, tribal extraction and mining.

B- Water resources use and utilization of surface and ground water, floods drought,

conflicts, overwater, dams- benefits and problems.

C- Mineral resources use and exploitation, environmental effects of extracting and

using mineral resources.

D- Food resources- world food problems, changes caused by agriculture and

overgrazing, effects of modern agriculture, fertilizer, pesticide problems, water logging

and salinity.

E- Energy resource- growing energy needs, renewable and non-renewable energy- uses

of alterable sources.

F- Land resources- land degradations, man induced landslides, soil erosion and

desertification ,role of an individual in conservation of natural resources, equitable use

of resources for sustainable life styles.

UNIT – II

ECOSYSTEM

Concepts of an ecosystem- structure and functions of an ecosystem - producers, consumers

and decomposers.Energy flow in an ecosystem- ecological suggestion, food chain.food web

and ecological pyramids. characteristics features, structures and functions of the forest

ecosystem, grassland ecosystem, desert ecosystem and aquatic ecosystem (ponds, streams,

lakes, rivers, oceans and estuaries).

UNIT – III

BIODIVERSITY

Introduction- definition- genetic, species and ecosystem diversity – biogeographical

classification of India - value of biodiversity, consumptive use, productive use, social, ethical,

aesthetic and option values- biodiversity at global, national and local levels- India as a mega

diversity nation, hot spots of biodiversity, threads to biodiversity, habitat loss, poaching of

wildlife, man-wildlife conflicts, endangered and endemic species of India- conservation of

biodiversity through in situ and ex situ methods.

UNIT –IV

ENVIRONMENTAL POLLUTION

Definition, causes, effects and control measures of air, water, soil, noise, thermal pollution-

solid waste management: causes, effects and control measures of urban and industrial waste-

role of an individual in prevention of pollution- pollution case studies- disaster management:

floods, earthquakes, cyclone and landslides.

UNIT– V

SOCIAL ISSUES AND THE ENVIRONMENT

Sustainable development- urban problems related to energy- water conservation, rain water

harvesting, watershed management- resettlement and rehabilitation of people, its problems

and concerns, case studies. Environmental ethics; issues and possible solution climate

change, global warming, ozone layer depletion, acid rain, nuclear accident and holocaust,

case studies- consumerism and waste products- environmental protection Act- Air(prevention

and control of pollution) Act- Wildlife production Act- Forest conservation Act- Issue

involved in enforcement of environmental legislation- public awareness- human population

and the environment- population growth and distribution- population explosion- family

welfare programme- environment and human health- human rights- value education-

HIV/AIDS- women and child welfare role of information technology on human health- Role

of computer in environment and human health.

Text book:

1.”Environmental Studies for Under Graduate Courses”, Bharathiar University,

Coimbatore.

References:

1.Dr.RajanMisra,”A Text Book on Environmental studies”, First edition 2009, Laxmi

Publications Pvt.Ltd, New Delhi.

2. Anjali bagad,” Environmental Science and Engineering”, first edition 2009 by Technical

Publication Pune.

FOUNDATION COURSE-II : VALUE EDUCATION- HUMAN RIGHTS (2T26Z)

PREVIOUSLY (2T13Z)

PROGRAMME NAME: B.COM COURSE CODE: 16UFC902 CREDITS : 2

OBJECTIVE: After successful completion of the course, students should have a thorough knowledge

about Value Education and Human Rights.

UNIT – I

CONCEPT OF HUMAN VALUES, VALUE EDUCATION TOWARDS

PERSONALDEVELOPMENT

Aim of education and value education; Evolution of value oriented education; Concept of

Human values; types of values; Components of value education.

PERSONAL DEVELOPMENT

Self-analysis and introspection; sensitization towards gender equality, physically challenged,

intellectually challenged. Respect to - age, experience, maturity, members of thefamily,

neighbours, co-workers.

CHARACTER FORMATION TOWARDS POSITIVE PERSONALITY

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

Scientific Vision.

UNIT – II

VALUE EDUCATION TOWARDS NATIONAL AND GLOBAL DEVELOPMENT

NATIONAL AND INTERNATIONAL VALUES

Constitutional or national values - Democracy, socialism, secularism, equality, justice,

liberty, freedom and fraternity.

Social Values - Pity and probity, self-control, universal brotherhood.

Professional Values - Knowledge thirst, sincerity in profession, regularity, punctuality and

faith. Religious Values - Tolerance, wisdom, character.

Aesthetic values - Love and appreciation of literature and fine arts and respect for the same.

National Integration and international understanding.

UNIT – III

IMPACT OF GLOBAL DEVELOPMENT ON ETHICS AND VALUES

Conflict of cross-cultural influences, mass media, cross-border education, materialistic

values, professional challenges and compromise. Modern Challenges of Adolescent Emotions

and behaviour; Sex and spirituality: Comparison and competition; positive and negative

thoughts.

Adolescent Emotions, arrogance, anger, sexual instability, selfishness,defiance.

UNIT IV

HUMAN RIGHTS

1. Concept of Human Rights – Indian and International Perspectives

A. Evolution of Human Rights

B. Definitions under Indian and International documents

2. Broad classification of Human Rights and Relevant Constitutional Provisions.

A. Right to Life, Liberty and Dignity

B. Right to Equality

C. Right against Exploitation

D. Cultural and Educational Rights

E. Economic Rights

F. Political Rights

G. Social Rights

3. Human Rights of Women and Children

A. Social Practice and Constitutional Safeguards

B. Female Feticide and Infanticide

C. Physical assault and harassment

D. Domestic violence

E. Conditions of Working Women

4. Institutions for Implementation

A. Human Rights Commission

B. Judiciary

5. Violations and Redresses

A. Violation by State

B. Violation by Individuals

C. Nuclear Weapons and terrorism

D. Safeguards.

UNIT V

THE INDIAN PENAL CODE

Introduction -General Principles- Specific Offences, Punishments, Classes of Offences,

Violence against women in India, New Trends in Judiciary

References:

1 Value education /Human Rights for Under Graduate Courses”, Bharathiar University,

Coimbatore.

2 Indian Penal Code ,1860,Padala Rama Reddi, Asia law house,2014 (16th edition).

Part- IV Tamil

Basic Tamil –I

Programme Name: B.Com Course Code : 3N1

Basic letters of Tamil language

Ezhuthukal:

Muthalezhuthukal: (uyirezhuthukal-meiezhuthukal-

uriyrmeiezhuthukal)

Sorkal: Vagaigal (paeyarsoll, vinaisoll, edaisoll, urisoll)

Thodar : Thodaramaippu(ezhuvai, seyappaduporul, payanilai)

KuripuEzhudhudhal : PathuPadhinaindhuThodargalil

KuripuVaraidhal

pizhaiNeekiEzhudhudal : Otruppizhai, Ezhuthuppizhai.

Part- IV Tamil

ADVANCED TAMIL – I


Unit 1:

i. Bharathiyarkavidhaigal –Kannan en seavagan

ii. Bharathidhasankavidhaigal –Aazhaginsiripu [muthal 5 Heading]

Unit 2: Mozhithiran

Pilaineekiezhudhudhal –raa,ravaetrumaiaridhal

lla,zha,lavaerupaduaridhal

na,naa,nhavaerupaduaridhal

kurilnaedilvaerupaduaridhal

Unit 3: Kadhidhangalezhudhudhal

i. Paaratukadhidham

ii. Naandrikaadhidham

iii. Aalaipukadhidham

iv. Azhuvalagakadhidham

Unit 4: Grammar - Ezhthiyel

Uyirezhuthu – Meiyezhuthu – UyirMeiyezhuthu – Kutriyalugaram –

Kutriyaligaram – Mutriyalugaram -

Unit 5: Paadanthaluviyavaralaaru

PuthukavithainThotramumvazharchium

YOGA FOR HUMAN EXCELLENCE (3T16C)

PROGRAMME NAME: B.COM COURSE CODE: 3N3 CREDITS : 2

Unit I

Yoga and Physical Health: 1.1 Physical Structure - Three bodies - Five limitations 1.2

Simplified physical Exercises- Hand Exercises- Leg Exercises- Breathing Exercises- Eye

Exercises- Kapalapathi 1.3 MatrarasanasL -2 -Massages- Acu-puncture- Rela:ration 1.4

Yogasanas-@ - Padmasana-V ajrasanas- Chakrasanas (Side)- Viruchasanas- Yoga muthra-

Patchimothasana-s U strasanas-Vakkarasanas-iSalabasanas.

Unit II

Art of Nurturing the life force and Mind: 2.1 maintaining the youthfulness-

Postponing the ageing process 2.2 Sex and Spirituality - Significance of sexual vital fluid -

Married life -Chastity 2.3 Teen ages f Mind 2.4 Mental frequency - Methods for

concentration.

Unit III

Sublimation 3.1 PurposeandPhilosoPhYo f life 3.2 Intospection - Analysis of Thought

3.3 Moralization of Desires 3.4 Neutralization of Anger

Unit IV

Human Resources I)evelopment :4.1 Eradication of worries 4.2 Benefits of Blessings

4.3. Greatnesso f FriendshiP 4.4 Individual Peace and World Peace.

Unit V

Law of Nature :5.t Unified force - Cause and Effect system 5'2 Purity of Thought and

Deed and Genetic centre 5:3 Love and Compassion 5.4 Culhral Education - Fivefold Culture

BOOKP PRESCRIBED:

"manavalakalai yoga"

Year of Publication First Edition: 2008

VEDHATHRI PUBLICATIONS

Women’s Rights


UNIT I

Laws, Legal Systems and Change

Definition - Constitutional law, CEDAW and International Human Rights – Laws and

Norms – Laws and Social Context – Constitutional and Legal Framework.

UNIT II

Politics of land and gender in India

Introduction – Faces of Poverty – Land as Productive Resources – Locating Identities –

Women’s Claims to Land – Right to Property - Case Studies.

UNIT III

Women’s Rights: Access to Justice

Introduction – Criminal Law – Crime Against Women – Domestic Violence –Dowry

Related Harassment and Dowry Deaths – Molestation – Sexual Abuse and Rape –

Loopholes in Practice – Law Enforcement Agency.

UNIT IV

Women’s Rights

Violence Against Women – Domestic Violence - The Protection of Women from

Domestic Violence Act, 2005 - The Marriage Validation Act, 1982 - The Hindu Widow

Re-marriage Act, 1856 - The Dowry Prohibition Act, 1961

UNIT V

Special Women Welfare Laws

Sexual Harassment at Work Places – Rape and Indecent Representation – The Indecedent

Representation (Prohibition) Act, 1986 - Immoral Trafficking – The Immoral Traffic

(Prevention) Act, 1956 - Acts Enacted for Women Development and Empowerment -

Role of Rape Crisis Centers.

References

1. NityaRao “Good Women do not Inherit Land” Social Science Press and Orient

Blackswan 2008

2. International Solidarity Network “Knowing Our Rights” An imprint of Kali for

Women 2006

3. P.D.Kaushik “Women Rights” Bookwell Publication 2007

4. Aruna Goal “Violence Protective Measures for Women Development and

Empowerment” Deep and Deep Publications Pvt 2004

5. Monica Chawla “Gender Justice” Deep and Deep Publications Pvt Ltd.2006

6. Preeti Mishra “Domestic Violence Against Women” Deep and Deep

Publications Pvt 2007

7. ClairM.Renzetti, Jeffrey L.Edleson, Raquel Kennedy Bergen, Source Book on

“Violence Against Women” Sage Publications 2001

Part-IV Non major Elective - CBCS Pattern 2010-11

CONSTITUTION OF INDIA


UNIT I

Making of Constitution - Constituent Assembly - Dr.RajendraPrasath - Dr.B.R.Ambedkar - Salient features - Fundamental Rights.

UNIT II

Union Executive - President of India - Vice-President - Prime Minister - Cabinet - Functions

UNIT III

Union Legislature - RajiyaSabha - LokSabha - Functions and Powers

UNIT IV

Union Judiciary - Supreme Court - Functions - Rule of law

UNIT V

State - Executive - Legislature - Judiciary

Books for Reference:

1. Agharwal.R.C. - National Moment and Constitutional Development - New Delhi, 1977

2. Chapra B.R., Constitution of India, New Delhi, 1970

3. Rao B.V., Modern Indian Constitution, Hyderabad, 1975.

4. NaniPalkhivala - Constitution of India, New Delhi, 1970

5. Krishna Iyer, V.R., Law and Justice, New Delhi, 2009

Part- IV Tamil

Basic Tamil –II


Needhinoolgal

Aathichoodi “aramseiyavirumbhu” mudhal “ovviyampaesael” varai

Kondraivaendhan –“annaiyumpidhavummunnaridheivam”

mudhalovviyampaesuudhalaakkathirkuaazhivuvarai

Thirukural:

i. Agaramudhalaa-1

ii. Saeyarkkariya-26

iii. Manathukkann-34

iv. Karka kasadara-391

v. Epporulyaryar -423

Ealiyaneedhikadhaigal

Thaenaliramankadhaigal, Birbalkadhaigal, Gramiyakkadhaigal, Eesaapkadaigal

Tamilagiyam- Oonavumuraigal, vizhakkal, kalaigalpattriyakooripugal.

Part- IV Tamil

ADVANCED TAMIL –II

Programme Name: B.Com Course Code :4N2

UNIT –I: ThiruKural: oolipiyalmudhal 5 adhigarangalmattum

UNIT – II: Meera–kookku [pudhukavidhai]

UNIT –III: Mozhithiran

Ezhuthupilaineekavaligal –

pilaiyumthiruthamumsorkalaisariyagapayanpaduthumpaangu - thunaivinaigal

[eduthukaatudanvilakuga]

UNIT –IV :Grammar

Peyarsol – Vinaisol – Edaisol – vurisol – Elakiyavagaieyarsol –

Thirisol – vadasol – Thisaisol

UNIT –V :Padaippatralpayirchi : PothuKaturaigalEzhudhudhal

GENERAL AWARENESS (4T16C)


1 Verbal Aptitude

2 Numerical Aptitude

3 Abstract Reasoning

4 Tamil and Other Literature

5 General Science and Technology and Education

6 Computer Science

7 Economics and Commerce

8 History and Freedom Struggle

9 Sports

10 Current Affairs

REFERENCE BOOK:

Foundation Course A-General Awareness

Prescribed by Bharathiar University, Coimbatore-641 046

CONSUMERRIGHTS


Unit- I

ConsumerandConsumerMovement:1.1Consumer – Meaning&Concept- Definition-Features.

1.2 Consumerism-Meaning,objectives,Benefits–

ConsumerisminIndia1.3Threedimensionalconceptofconsumer.a)Consumer

asaKingb)ConsumerasaKing-ofdemocracyc)ConsumerasaCapital1.4Rights and

Responsibilities of Consumers1.5ConsumerMovement– Meaning-

Definition-Importance,Scope– Features – Need – Objectives1.6RoleofConsumerMovement

–GovernmentandConsumer Movement-

BarriersindevelopmentofConsumerMovementinIndia1.7ConsumerEducation – Meaning–

Definition– Objectives– Methods&TechniquesofConsumer Education.1.8 Future of

Consumer Movement in India.18 Unit-II:

VoluntaryConsumerOrganisation:2.1 Origin–Importance2.2Functionsof

VCO's2.3LimitationsofVoluntaryConsumerOrganisation.2.4 Roleof

VoluntaryConsumerOrganisationincontrollingObjectionableAdvertisement2.5Studyofpromi

nentVoluntaryConsumerOrganisations'2.6ChallengesbeforeVCO's Unit-III:

Problems of Consumer:3.1 Problems of Consumers- Causes and Nature3.2Problems

ofRuralandUrbanConsumers.3.3Individualandcollective problems. 3.4 Problems related to

goods and deficiencies in services.3.5ProblemsolvingthroughVCO'sand legalprocedure. Unit-IV:

Consumer Protection Act,1986:4.1 Background – Need-Scope and Features4.2 Definitions

– Consumer – Goods– Services-Complaints,Complainant – DefectinGoods-

DeficiencyinServices4.3ConsumerProtectionCouncils-Composition- Working

andRoleofa.DistrictConsumerProtectionCouncilb.StateConsumer

ProtectionCouncilc.NationalConsumerProtectionCouncil4.4Methodsoffiling

complaints.4.5Machineryforredressal – Compositionandworkingof-a)District

ConsumerRedressalForumb)StateConsumerRedressalForum c)National

ConsumerRedressalForum

Unit-V:

Right ToInformationAct, 2005: 5.1 Introduction, Scope &Features

5.2Definition:a.Informationb. AppropriateGovt.c. CompetantAuthority d. PublicAuthority-

PublicInformationOfficere.Recordf.RightofInformationg.ThirdParty5.3RTI

andObligationsofPublicAuthority5.4Appointment& Duties of

PublicInformationOfficer.5.5Typeofinformationtobedisclosed&exemption

fromdisclosureofinformation.5.6Groundsfor

rejectiontoaccessinformationincertaincases.5.7CentralInformationCommission-

Composition5.8FunctionofInformationCommission.5.9Powers&functionsofInformationCo

mmission.5.10ApplicationForms-a)Informationobtainingformb)FirstAppealForm c)Second

Appeal Form

Reference Books:

1.ConsumerGrievanceRedressalunderCPA-DeepaSharma.

2.ConsumerProtectionActinIndia-NirajKumar.

3.AstudyinBusinessEthics-RituparrnaRaj.

4.ConsumerProtectionActinIndia–V.K.Agarwal.

5.RightstoInformationAct-005.

Extension Activities

Programme Name: B.Com

Course Code & Subject: 6G1 & National Service Scheme

6G2 & Sports

Duration: 4 Semesters Marks: 50

Every student shall participate compulsorily either in NSS or Sports for a period of

two years during first and second year (4 semesters)

The students’ performance shall be examined by the staff- in-charge of Extension

Activities along with the Head of the respective Department and a Senior Member of

the Faculty on the following parameters.

Students Performance in NSS

Sl.No. Content Percentage In Marks

(50)

1 Regular of Attendance 20% 10

2

Active Participation in Classes / Camps / Games /

Special Camps / Programmes in the college /District /

State / University Activities

60% 30

3 Award of Exemplary Awards / Certificate / Prizes 10% 05

4 Social Components (10%) - Blood Donation 10% 05

Total 50

Students Performance in Sports

Sl.No. Content Percentage In Marks

(50)

1 Regular of Attendance 20% 10

2

Active Participation in Tournaments:

Classes / Sports / Games /Inter- collegiate /District /

State / South – Zone / National / International / Inter –

University/ Activities

Intramural Sports Activities / Regular Practice

60% 30

3 Award of Exemplary Awards / Certificate / Prizes 10% 05

4 Social Components (10%) - Blood Donation 10% 05

Total 50

Grading System

Limitation (In Percentage)

Grade Description

80 and Above A Exemplary

70-79 B Very Good

60-69 C Good

50-59 D Fair

40-49 E Satisfactory

Marks shall be submitted to COE through the Principal before the commencement of the

Fourth Semester Examinations.

Physically challenged students who are unable to participate in any of the above

theoretical aspects of the above mentioned activities.

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