semester - i - karpagam academy of higher...

PREAMBLE OF THE COURSE

The Department of Commerce is one of the fast growing, single-site department with

a proud history of achievement and an ambitious agenda for the future. The department will

strive to become the center of Excellence in Research and Consultancy in Financial Studies

and other related discipline. A globally respected department that shapes commerce

practices in India and abroad by creating new frontiers of knowledge and developing ethical,

dependable, entrepreneurial and socially sensitive leaders- managers committed to

excellence.

One of the most obvious career options available to commerce students is the

Accountants. Educational background in commerce also gives an edge to the students

interested in a career in Insurance and stock market. The more ambitious and brighter ones

can opt to become Chartered Accountants, Cost and Work Accountants and Company

Secretary. The Department imparts knowledge and training to the students on Accounts,

Management and allied subjects with computer orientation whenever needed, to prepare

them as successful executives and businessmen. The curriculum is suitably designed to train

the students to face social and economic challenges, to lead the society and bring perfection

in entirety.

Bachelor of Commerce (2011 Batch) Karpagam University, Coimbatore – 21 1

DEPARTMENT OF COMMERCE

B.Com

Objectives:

1. To impart the theoretical knowledge on various aspects relating to commerce.

2. To train the students on the basic and advanced accounting principles and procedures

those are applied to modern commercial aspects.

3. To provide the information required for planning and control of business operations.

4. To provide knowledge to apply accounting techniques to analyze and interpret

financial Statements.

5. To impart the accounting systems followed by department, branch and manufacturing

business firms.


REGULATIONS FOR B.COM DEGREE COURSE(2011-2014)

1. Eligibility for Admission to the Course

Candidate for admission to the first year of the UG Degree Course shall be required to have passed the Higher Secondary Course Examination [Academic or Vocational] conducted by the Govt. of Tamilnadu / any other Examination considered equivalent thereto.

2. Duration of the Course

The Course shall extend over a period of three Academic Years that consists of six Semesters with two Semesters in each Academic Year. There shall not be less than 90 instructional days or 450 hours for each semester. The first, the third and the fifth semesters shall be from July to November and the second, the fourth and the sixth semesters shall be from December to April in an Academic Year. Examinations shall be conducted at the end of every Semester for the respective papers. The practical examination shall be conducted at the end of each semester.

3. Medium of Instruction

The medium of instruction and examinations for the paper under Part I and II shall be in the language concerned. For part III, the medium of instruction and examination shall be English.

4. Course of Study and Examination

The Course of study for the UG Degree Course shall consist of the following:

Part I Language, Part II English, Part III Core and Allied IV and Part V (Appendix I).

Part – I Tamil

Tamil or any one of the Foreign / Indian languages, viz, Malayalam, Hindi, French.

The subject shall be offered during the first two semesters with examination at the end of each semester.

Part – II English

The subject shall be offered during the first four semesters with examination at the end of each semester.


Part – III

Core / Allied / Industrial Training /Major Project.a. Core

Core consists of theory and practical and the examinations shall be conducted at the end of each semester. All the core papers consist of Practical in fifth Unit and Theories in remaining four units.b. Allied Courses

There are four Allied papers. The Allied I is MS & Office in the FIRST semester , Allied II is Business Mathematics in the SECOND Semesters. The Allied III is Business Statistics in THIRD and Allied IV is Business Economics in FOURTH Semesters. All the allied papers consist of Practical in fifth Unit and Theories in remaining four units .The examination shall be conducted at the end of each semester. c. Non Major Elective

Non Major Elective is provided to other department students. It is offered in Third and fourth semester.d. Industrial Training

The Industrial Training shall be carried out during summer vacation after FOURTH semester and before the commencement of FIFTH semester. The report shall be valued in the end of FIFTH semester.e. Project Work (Major)

The Major Project Work shall start at the end of III Year i.e., during the 6 th semesters. The Project Report shall be submitted at the end, of the 6 th Semester. The project can be individual.

Part – IV

a . Value EducationThe students shall study the paper: Value Education – General Awareness in the FIRST

Semester. The examination shall be conducted at the end of FIRST Semester.b.Environmental Studies

The students shall study the paper: Environmental Studies in the SECOND Semester. The examination shall be conducted at the end of SECOND Semester.

Part – V

Extension Activities – NSS / NCC / Sports - every student is encouraged to participate in any one of the programmes, viz. NSS / NCC /Physical Education.

The above activities shall be conducted inside and outside the regular working hours of the University.

NSS students shall visit at least one of the following in every year, old age home orphanage home and shall submit the report for valuation during the VI Semester.

5. Requirements to appear for the University Examinations.

a. A candidate will be permitted to take the University Examination of any semester, if


i) The Candidate secures not less than 75% of attendance during the semester and

ii) The conduct of the candidate has been satisfactory.

b. A candidate who has secured attendance between 74% and 65% (both included), due to medical reasons (Hospitalization / Accident / Specific Illness), shall be permitted to take the examination on the recommendation of the Head of the Department to condone the lack of attendance as well as on the payment of the prescribed condonation fees to the University. The Head of the Department has to verify and certify the genuineness of the case before recommending for condonation.

c. However, a candidate who has secured attendance between 50% and 64% (both included) in the current semester is not eligible to write the examination in current semester subjects but is permitted to continue his / her studies in the next semester provided that this is the first time that the candidate earned attendance between 50% and 64%. Else the candidate has to discontinue the course and re-join in the same semester in the next year with proper approval of the Registrar. However, the candidate is eligible to write arrear subjects if any.

c. A candidate who has secured less then 50% of attendance in any semester will not be permitted to take the regular examination and to continue the study in the subsequent semester. The Candidate has to redo the course by rejoining the semester in which attendance is less than 50% with proper approval of the Registrar.

6. Restriction to the number of attempts to take the Examinations

a. Any candidate having arrear paper[s] shall have the option to take the Examinations in any arrear paper along with the subsequent regular semester papers

b. Candidates who fail in any of the papers under Part I and II shall complete the paper[s] concerned within five attempts inclusive of the first Examination conducted in the paper concerned for that batch of candidates. If they fail to do so they shall take the Examination in the revised Text / Syllabus, if any, prescribed for the immediate next batch of candidates.

c. Candidates who fail in any of the papers shall pass the paper[s] concerned within 5 years from the date of admission to the said course. If they fail to do so they shall take the examination in the revised Text / Syllabus, if any, prescribed for the immediate next batch of candidates. If there is no change in the Text / Syllabus they shall take the Examination in that paper with the syllabus in vogue until there is a change in the Text or Syllabus.

d. In the event of removal of any paper consequent to the change of Regulations and / or Curriculum after a 5 year period, the candidates shall have to fulfill the requirements as per the changed Regulations / Curriculum for the award of the Degree.


7. Continuous Internal Assessment (CIA) The Internal Assessment for each paper (Theory / Practical / Project Work) shall be 40%. The distribution of marks shall be as stated below.

Theory Marks Test : 10

Models : 15 Seminar : 05

Assignment : 05 Attendance : 05

Total : 40Practical Marks

Model Test : 20 Observation : 15 Attendance : 05

Total : 40 Marks for Attendance

Percentage Marks

96% and above - 5.091 – 95 - 4.086 – 90 - 3.081 - 95 - 2.076 - 80 - 1.075 and less - 0

8. End Semester Examination (ESE) - Evaluation

a. TheoryThere shall be single valuation for all papers.

b. Practicals There shall be combined valuation. The pattern of distribution of marks shall be as given below.

Experiments : 40 Marks Record : 10 Marks Viva-voce : 10 Marks Total : 60 Marks


Record Notebooks for Practical Examinations

Candidates taking the practical Examinations should submit Bonafide Record Note Books prescribed for the practical Examinations. Otherwise the candidates will not be permitted to take the Practical Examinations.

In case, a candidate fails in the Practical Examination, the marks awarded for the record at the time of first appearance for the Practical Examination should be made available by the University to the Examiners at the subsequent appearance by the candidate.

c. Project Work (Major) The marks / credit awarded to the project is as follows:

Project : 200 Marks (Internal 80 + External 120)

The external evaluation of the project shall be done by both the External Examiner and the Internal Examiner [Guide / Supervisor] and award marks jointly. In case the guide / supervisor is not available, the Head of the Department shall act as the Internal Examiner. The total credits for the project is 8 credits.

d. Internship / Industrial Training / Field Work / Minor Project

The Report of Industrial Training / Field visit / Internship / Summer Training / Minor Project, shall be a combined evaluation by the HOD and the External Examiner.

9. Passing Minimum

A candidate who secures not less than 40% of the total marks in any subject at the University Examination shall be declared to have passed the Examination in the subject.

A candidate who passes the Examinations in all the subjects under Part I, II III, IV and V shall be declared to have passed the whole Examination.

The passing minimum in CIA shall be 16 out of 40 and in ESE shall be 24 out of 60.

10. Improvement of marks in the subjects already passed

Candidates desirous of improving the marks secured in a passed subject in their first attempt shall reappear once within a period of subsequent two Semesters. The improved marks shall be considered for classification but not for ranking. If there is no improvement there shall not be any change in the original marks already awarded.


11. Classification of successful candidates

A candidate who passes the Part I, Part II and the Part III Examinations in the first attempt within a period of the three years securing 75% and above in the aggregate under Part III, shall be declared to have passed the UG Degree Examinations in the First Class with Distinction.

A candidate who passes all the Examinations in Part I or Part II or Part III securing not less than 60% of the total marks in respect of that part shall be declared to have passed that part in the First Class.

A candidate who passes all the Examinations in Part I or Part II or Part III securing not less than 50% but below 60% of total marks in the Part III concerned shall be declared to have passed in the Second Class.

All other successful candidates shall be declared to have passed the Part III Examinations in the Third Class.

12. Honors Degree:

The candidate who have secured 75% and more marks in each I, II, III and IV semesters in Part III and have passed in single attempt shall be eligible to register for Honours degree. During the final year , they shall write two theory papers (self study) of 5 credits each.

The degree shall be awarded as B.Com (honours) provided he / she secures 75% and above in the Part III.

In case he/ she secures less than 75% marks, he / she shall be awarded the concerned UG degree without honors.

13. Conferment of the Degree

No candidate shall be eligible for conferment of the Degree unless he/she has undergone the prescribed Course of study for a period of not less than six semesters in the University or has been exempted there from in the manner prescribed and has passed the Examinations as have been prescribed.

14. Ranking

A candidate who qualifies for the UG Degree Course passing all the Examinations in the first attempt, within the minimum period prescribed for the course of study from the date of admission to the Course shall be eligible for ranking and such ranking will be confined to 10% of the total number of candidates qualified in that particular Course of Study subject to a maximum of 10 ranks.


The improved marks will not be taken into consideration for ranking.15. Supplementary Examination Supplementary Examination will be conducted only for the final semester students within ten days from the date of publication of results (if the student has failed in any one paper). Students have to apply to the Controller of Examinations within the date prescribed.16. Additional Degree

Any candidate who wishes to obtain any additional UG Degree shall be permitted to do so and such candidate shall join in III year of the Course and he/ she will be permitted to take the Examinations only in Part III by granting exemption from taking part I, Part II Examinations and the common allied subjects if any, already passed. Such candidates should obtain exemption from the University by paying the prescribed fee.17. Transparency and Grievance Committee Revaluation and Re-totaling is allowed on representation by paying prescribed fee.

The students may get the xerox copy of the answer script on payment of prescribed fee, if they wish. The student may represent the Grievance, if any, to the Grievance Committee, which consists of Dean of the Faculty, (if Dean is HOD, the Dean of another Faculty nominated by the University), HOD of the Department concerned, the course teacher and Dean / Director from other discipline nominated by the University and the COE. If the Committee feels that the grievance is genuine, the script may be sent for external valuation; the marks awarded by the examiner will be final. The student has to pay the prescribed fees.18. Question Paper Pattern

Time: 3 Hours Maximum Marks 60 PART – A (20 x 0.5 = 10 Marks) ONLINE

PART – B ( 5 x 4 = 20 marks )Answer ALL questions

All questions carry equal marks.

Short answer not exceeding 100 words.21.a or b Unit I22. a or b Unit II23. a or b Unit III24. a or b Unit IV25. a or b Unit V

PART – C ( 3 x 10 = 30 marks )Answer any THREE questionsAll questions carry equal marks

Essay type not exceeding 200 words.26 Unit I27 Unit II28 Unit III29 Unit IV

30 Unit V


19. Revision of the Regulations and the Curriculum

The University may revise, amend or change the Regulations and the Scheme of Examinations, if found necessary.

The above guidelines shall be effective from the academic year 2011 and onwards for the batch admitted in the academic year 2011 – 2014.


DEPARTMENT OF COMMERCEB.COM

(Scheme of Examination for 2011-2014 onwards)

Code Subjects Ins Marks ExamHrs Credits

CIA ESE TotalSEMESTER –I11LAU101 Language – I 06 40 60 100 3 0611ENU101 English - I 04 40 60 100 3 0411CMU101 Core-Principles of Accountancy 06 40 60 100 3 0611CMU102 Core-Indian Financial System 06 40 60 100 3 0611CMU111 Allied- MS office and Tally 06 40 60 100 3 03

11VAE101 Value Education –General Awareness 02 40 60 100 3 01

Total 30 240 360 600 - 26SEMESTER –II11LAU201 Language – II 06 40 60 100 3 0611ENU201 English – II 04 40 60 100 3 0411CMU201 Core-Financial Accounting 06 40 60 100 3 0611CMU202 Core- Principles of Marketing 06 40 60 100 3 0611CMU211 Allied - Business Mathematics 06 40 60 100 3 031VAE201 Environmental Studies 02 40 60 100 3 01

Total 30 240 360 600 - 26SEMESTER –III11ENU301 English – III 04 40 60 100 3 04

11CMU301 Core-Higher Financial Accounting 06 40 60 100 3 06

11CMU302 Core-Commercial Law 06 40 60 100 3 06

11CMU303 Core- Entrepreneurial Development 06 40 60 100 3 06

11CMU311 Allied – Business Statistics 06 40 60 100 3 0311NMU301 Introduction to Accounting* 02 40 60 100 3 01

Total 30 240 360 600 - 26SEMESTER –IV11ENU401 English – IV 04 40 60 100 3 0411CMU401 Core-Corporate Accounting 06 40 60 100 3 06

11CMU402 Core-Company Law & Secretarial Practice 06 40 60 100 3 06

11CMU403 Core - Principles of Auditing 06 40 60 100 3 06

11CMU411 Allied- Business Economics 06 40 60 100 3 03

11NMU401 Introduction to Entrepreneurial Development* 02 40 60 100 3 01


Total 30 240 360 600 - 26SEMESTER –V

11CMU501 Core-Advanced Corporate Accounting 06 40 60 100 3 06

11CMU502 Core-Cost Accounting 06 40 60 100 3 0611CMU503 Core- Financial Management 06 40 60 100 3 0611CMU504 Core- Research Methodology 06 40 60 100 3 0611CMU505 Core -Taxation – I 06 40 60 100 3 06

Total 30 200 300 500 - 30SEMESTER –VI11CMU601 Core-Management Accounting 06 40 60 100 3 0611CMU602 Core-Taxation – II 06 40 60 100 3 06

11CMU603 Core- Institutional Infrastructure for Exports 06 40 60 100 3 06

11CMU691 Project 12 80 120 200 - 08

NSS/NCC/Sports - - - - - -Total 30 200 300 500 - 26

Grand Total 180 1360 2040 3400 - 160

*Non-major elective subjects are offered to other department students.

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Semester - I

11ENU101 ENGLISH-I 4H-4C


Objectives: To enable the learners to acquire English language skills at a faster pace. To train the learners to reflect on the literary works and communicate flexibly.

UNIT I: ProseThe Refugee – K.A.AbbasThe Lion and the Lamb – Leonard ClarkThe Lady or the Tiger? – Frank R. Stockton

UNIT II: Poetry

The Solitary Reaper – William Wordsworth Gift – Alice Walker O What is that Sound – W.H.Auden

UNIT III: Short stories

The Fortune Teller – Karel CapekThe Postmaster – Rabindranath TagoreThe Model Millionaire – Oscar Wilde

UNIT IV: One-act Plays

The Death Trap – Saki (H.H.Munro)The Dear Departed: A Comedy in ONE-ACT – Stanley Houghton

UNIT V: Functional Grammar

Seeking and Giving information - Statements and Questions Being Formal and Informal - Phrasal Verbs

Expressing ability, possibility etc - Modals and other devices

Prescribed Texts:

Panorama – English for Communication, Board of Editors, Emerald Publishers: Chennai

Reference

Syamala, V. English for Communication.2006. Emerald Publishers : Chennai.

Semester I

11CMU101 CORE – PRINCIPLES OF ACCOUNTANCY 6H-6C

OBJECTIVES


To make the students learn the basic Concepts and Conventions of Accounting and Basic Accounting Framework

To know about the Final Accounts of the company It helps in promoting students to know the various accounts systems.

UNIT I Fundamentals of Accounting: Book-Keeping – Meaning – Objectives - Nature of accounts - Accounting Concepts and Conventions – Journal – Ledger – Subsidiary Books – Errors and Rectifications.

UNIT II Final A/C: Introduction – Definition – Ruling - Trial Balance – Trading a/c – Opening stock – purchases – direct expenses – Sales – Closing Stock , Profit and loss A/c, Balance Sheet Accounts of a Sole Trader with adjustments.

UNIT III Bills of Exchange: Introduction – meaning – definition – Time Bills of Exchange- Accommodation Bills – Average Due Date – Meaning – Calculation of due date - Account Current meaning – Proforma- Calculation of Interest.

UNIT IV Consignment A/C: Consignment – entries of consignor and consignee – valuation of stock – entry for stock on consignment - Joint Ventures Memorandum Joint Venture account. BRS A/c: Errors and omissions – preparation of Bank Reconciliation Statement

UNIT V Preparation of reports for the following using accounting Package

Ledgers

Profit & loss a/c

Balance sheet

Bank reconciliation statement

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

TEXT BOOK 1. N.Vinayakam, P.L.Maniam and K.L.Nagarajan , (2010) Principles of Accountancy

New Delhi .S.Chand & Company Ltd

REFERENCE BOOKS1. T.S.Grewal,(2010) Introduction to Accountancy, New Delhi S.Chand & Company

Ltd.


2. R.L.Gupta, V.K.Gupta and M.C.Shukla,(2010) New Delhi Financial Accounting,Sultan Chand .

3. T.S.Grewal, S.C.Gupta and S.P.Jain, (2010) New Delhi Advanced Accountancy, Sultan Chand .

4. K.L.Narang and S.N.Maheswari ,(2010) New Delhi Advanced Accountancy-Kalyani Publishers.

5. S.K.Maheswari and T.S.Reddy,(2010) New Delhi Advanced Accountancy-Vikas Publishers.

Semester I

11CMU102 CORE –INDIAN FINANCIAL SYSTEM 6H-6C

OBJETIVES


To obtain knowledge in Indian financial system To acquaint the students about the various aspects of banking.

UNIT IFinancial System: Institutions, Markets – primary, secondary, money and Capital markets, Instruments of Money Market, Functions and their Economic Significance.

UNIT IICommercial Banks: Functions – Structure of Commercial banks in India – sources of funds, Investment norms – factors determining liquidity of banks – Asset structure of commercial banks – profitability of banks.

UNIT IIIFinancial Institutions: IDBI, SFCS, SIDCS, LIC, Mutual Funds, EXIM Bank – Constitution, objectives and functions- New technology in Banking – E-services.

UNIT IVRegulatory Institutions: RBI – Organisation, Objectives, Role and Functions, Monetary policy of the RBI, NABARD. Securities and Exchange Board of India, Organisation and Objectives.

UNIT V Prepare a chart showing the organizational structure of a commercial bank. Collect loan application forms for short, medium and long term loans of commercial

banks and paste them in the record. Draft the application forms for opening a Fixed, Current and Savings Bank A/cs. Collection and recording of Foreign Exchange rates of different currencies Vis-à-vis

Rupee.

TEXT BOOK1. M Y Khan: Indian Financial System, Tata McGrah Hill, 2010.

REFERENCE BOOKS1. Meir Kohn: (2006) Financial Institutions and Markets, Tata McGrah Hill.2. L M Bhole: (2010) Financial Institutions and Markets, Tata Mcgrah Hill. 3. Vasantha desai : (2010) The Indian Financial System, Himalaya Publishing House. 4. Nayak, (2009)Indian Financial System, Himalaya Publishing House. 2009.5. Pathak, (2009)Indian Financial System ,Himalaya Publishing House.

Semester I

11CMU111 ALLIED MS-OFFICE AND TALLY 6H-3C

OBJECTIVE


To gain the practical knowledge about the computer package Tally to provide basic training in computer and financial accounting

MS WORD

1. Type chairman’s speech/Auditor’s report/Minutes/Agenda and perform the following operations:

Bold, Underline, Font size, Style, Background color, Text color, Line spacing, Spell check, Alignment, Header & Footer, Inserting pages and page numbers, Find and Replace.

2. Prepare a class Time Table and perform the following operations:Inserting the table, Data Entry, Alignment of Rows and Columns, Inserting and Deleting the Rows and Columns and Change of Table Format.

3. Prepare shareholders meeting letter for 10 members’ using mail merge operation.4. Prepare Bio-Data by using Wizard/Template.

MS EXCEL

1. Prepare a mark list of your class (minimum of 5 subjects) and perform the following operation:Data entry, Total, Average, Result and Ranking by using arithmetic and logical functions and sorting.

2. Draw the different type of charts (line, Pie, Bar) to illustrate year wise performance of sales, purchase, profit etc. of a company by using chart wizard.

3. Prepare a statement of Bank customer’s account showing simple and compound interest calculations for 10 different customers’ using mathematical and logical functions.

MS POWERPOINT

1. Design presentation slides for a product of your choice. The slide must include name, brand name, type of product, characteristics, special features, price, special offer etc. Add voice if possible to explain the features of the product. The presentation should work in manual mode.

2. Design presentation slides for organization details for 5 levels of hierarchy of a company by using organization chart.

3. Design presentation slides about an organization and perform frame movement by inserting clip art to illustrate running of an image automatically.

MS ACCESS

1. Prepare a payroll for employee database of an organization with the following details:Employee ID, Employee name, Date of Birth, Department and Designation, Date of appointment, Basic pay, Dearness Allowance, House rent Allowance and other deduction if any. Perform queries for different categories.


2. Create mailings labels for student database which should include atleast three tables and each table must have atleast two fields with the following details:Roll Number, Name, Course, Year, College Name, University, Address and Phone number.

3. Create report for the PRODUCT database.

TALLY

1. Create a primary and sub groups using single or multiple ledger mode2. Create minimum 10 ledgers using single or multiple ledger, and alter and delete any 2

ledger3. Create a new company, ledger and record minimum 10 transactions without

adjustment4. Enter the following voucher

Payment vouchers Receipt Purchase Sales Journals

5. Prepare trail balance for the company 6. Prepare profit & loss a/c and balance sheet (with minimum of any 5 adjustments)

TEXT BOOK

1. .R.K.Taxali. 1999 P.C.Software Made Simple. New Delhi Tata McGraw-Hill Publishing Company Ltd

REFERENCE BOOK

1. R.K.Taxali 1999 P.C.Software for Windows. New Delhi Tata McGraw-Hill Publishing Company Ltd

2. Nellai Kannan. 2004. “Tally”. New Delhi: Nels Publishing Company.

3. Nadhani. 2001. “Tally6.3”. New Delhi: PBP Publication.

4. Rita Bhargava. 2005. “Tally 9.3.2”. New Delhi. Cyber The Publication.

Semester I

11VAE101 VALUE EDUCATION – GENERAL AWARENESS 2H-1C


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Semester II

11ENU201 ENGLISH –II 4H-4C

Objectives: To train the students in acquiring proficiency in English by reading different kinds of genres in literature. To provide aesthetic pleasure through literature.


UNIT I: Prose

I have a Dream- Martin Luther KingA Village Cricket Match - A.G.MacdonellDimensions of Creativity – Dr.A.P.J.Abdul Kalam

UNIT II: PoetryOde on a Grecian Urn – John KeatsMy Last Duchess – Robert BrowningVery Indian Poem in Indian English – Nissim Ezekiel

UNIT III: Short Stories

Sparrows – K.Ahmad AbbasA Day’s Wait – Ernest HemingwayEngine Trouble – R.K.Narayan

UNIT IV: One-act Plays

The Proposal – Anton ChekovThe Monkey’s Paw – W.W.Jacobs

UNIT V: Functional Grammar

ArticlesConditionalsConnectivesVoiceInfinitive & GerundTransformation of SentencesDirect & Indirect

Prescribed Texts

Vibrant: English for Enhancement. Board of Directors. Chennai:Emerald Publishers

ReferenceSyamala, V. English for Communication.2006. Emerald Publishers :Chennai.

Semester II

11CMU201 FINANCIAL ACCOUNTING 6H-6C

OBJECTIVES Knowledge in the practical applications of accounting


In this subject students can gain better knowledge in Single Entry System A/c, Depreciation A/c, Investment A/c, Departments A/c, Branch A/c, Hire Purchase A/c and Installment System.

It helps in promotion towards a better concern.

UNIT IDepreciation Accounting: Meaning – Types – Definition – Causes of Depreciation - Need for and significance of depreciation, methods of providing depreciation- Reserves and Provisions

UNIT IIInvestment Accounts: Meaning – types – Transactions – Treatment – Preparation of Investment accounts – Meaning – Min Rent – Short Working – Accounting Treatment - Royalty excluding Sublease – need for royalties.

UNIT IIISingle Entry System: Single Entry system - meaning and features – Step for calculating Profit /Loss – Sole trader – Calculation of missing figure - Statement of affairs method and Conversion method

UNIT IVDepartmental Accounts and Branch Accounts: Meaning – Types – Dependent branches – Departmental accounts – transfers at cost or selling price –Branch excluding foreign branches- Hire Purchase and Installment Systems including Hire Purchasing Trading account.

UNIT V

Prepare depreciation account using written down value method. Accounting treatment for royalty excluding sublease Prepare profit and loss account of sole trader. Preparation departmental accounts

Note: - Distribution of Marks: Theory- 20% and Problems -80% respectively.

TEXT BOOK 1. Vinayagam N, Mani.P.L. and Natarajan.K.L, Financial Accounting, Sultan Chand

and sons, New Delhi(2010)

REFERENCE BOOKS1. S. P. Jain & K. L. Narang, 2010, Advanced Accountancy, Sultan Chand & Sons. New

Delhi2. M.C. Shukla, 2010, Advanced Accounting, Sultan Chand & Sons. New Delhi3. S.N. Maheshwari, 2009, Advanced Accounting, Kalyani Publishers.


4. M.A. Arulanandam and K.S. Raman, 2010, Advanced Accounting, Vikas Publishers.5. R.L. Gupta and Rathaswamy, 2009, Advanced Accounting , Sultan Chand & Sons.

New Delhi

Semester II11CMU202 CORE- PRINCIPLES OF MARKETING 6H-6C

OBJECTIVES


To provide basic knowledge about the concepts, principles, tools and techniques of marketing.

To enable the students to understand the importance of ethics in marketing

To impart necessary knowledge which help the student to choose a career in the field of marketing.

To expose the students to the latest trends in marketing. UNIT IMarketing : Definition of market and marketing-Importance of marketing –Modern Marketing concept-Global Marketing –E-marketing –Tele marketing- Marketing Ethics - Career Opportunities in Marketing

UNIT IIMarketing functions: Buying –Selling –Transportation –Storage – Financing –Risk Bearing –Standardisation – Market Information

UNIT IIIConsumer Behaviour : meaning –Need for studying consumer behaviour-Factors influencing consumer behaviour-Market segmentation – Customer Relations Marketing

UNIT IVMarketing Mix: Product mix –Meaning of Product –Product life cycle –Brandinglabelling- Price Mix-Importance-Pricing objectives - Pricing strategies –Personal selling and Sales Promotion -Place mix-Importance of channels of distribution –Functions of middlemen – Importance of retailing in today’s context

UNIT V Develop a framework for market-led thinking. Demonstrate an understanding of basic marketing concepts and theories and how

they may be applied to business environments. Product: new product development process construct a ‘sustainable marketing’ plan that could be applied to your professional

practice

TEXT BOOK1. Marketing - R.S.N.Pillai &Bagavathi

REFERENCE BOOKS 1. Rajan Nair. (2009).Marketing.Sultan Chand & Sons, New Delhi.2. Mamoria C.B and Sathish Mamoria. (2009). Marketing Management. , New Delhi

Kitab Mahal Publications.


3. Mamoria C.B & Joshi R.L.( 2010). Principles and Practice of Marketing in India, New Delhi, Kitab Mahal, Publications

4. William J Stanton (2009) Fundamentals of Marketing, New York, Mc Graw Hill Publishing Co,

5. Philip Kotler (2010),Principles of Marketing, ,Armstrong, Pearson Education.

Semester II

11CMU211 ALLIED – BUSINESS MATHEMATICS 6H-3C

Objective : To enable the students to apply mathematical knowledge to


solve business problems. On successful completion of this course, the student should have understood the basic concepts and how to use Mathematical Techniques to solve the modern business problems.

UNIT IMatrix: Basic Concepts –Addition and Multiplication of matrices – Inverse of a

Matrix – Rank of a matrix – Solution of Simultaneous Linear equations by matrix method.

UNIT II Basic concept – Simple and Compound Interest – Effective Rate of Interest, Depreciation. Annuities – Present value of an immediate annuity , present value of an annuity due, Amount of an immediate annuity, Amount of an annuity due.

UNIT IIILimits of Algebraic Functions – Simple Differentiation of Algebraic Functions –

Meaning of Derivatives – Evaluation of First and Second order derivatives – Maxima and Minima – Application to Business problems.

UNIT IVElementary Integral Calculus – Determining Indefinite and definite Integrals of

simple functions – Integration by parts-Applications to business problems.

UNIT VLinear Programming Problem Formulation – Solution by Graphical Method -

Solution by Simplex Method(problems using slack variables only)

TEXT BOOK:1. Navanitham.Pa., 2004. Business Mathematics and Statistics, Jai Publishers, Trichy.

2. Prof. Sundaresan.V., Prof. K.S. Ganapathy Subramanian., Prof. K. Ganesan.,Operations Research(Resource Management Techniques), 2005, A.R.Publications, Nagapattinam.

REFERENCES:


1. Vital.P.R.,2000.Business Mathematics and Statistics, Margham Publications, Chennai.

2. Sundaresan.V., & S.D. Jeyaseelan .,1999, An Introduction to Business Mathematics,S.Chand & Company Ltd, New Delhi.

3. Eugene Don.,& Joel lerner., 2004. Basic Business Mathematics, Tata Mc Graw-Hill, New Delhi.

LESSON PLAN

UNIT I

Navanitham.Pa., 2009, Business Mathematics and Statistics, Jai Publishers, Trichy.

Pages: Part-I : Page No 147-167, 175-190.

UNIT II


Pages: Part-I : Page No 43-74.

UNIT III


Pages: Part-I : Page No 222-284, 288-296.

UNIT IV


Pages: Part-I : Page No 303-320.

UNIT VSundaresan.V., K.S. Ganapathy Subramanian., K. Ganesan., Operations Research(Resource Management Techniques), Third Edition, 2005, A.R.Publications, Nagapattinam. Sec. No 2.1-2.8, 3.1.1-3.1.4.

Semester II

11VAE201 ENVIRONMENTAL STUDIES 2H-1C


UNIT IEnvironment-Definition-Components – segments-types-Natural and Man Made. Environmental education – classification-public awareness-natural resource: Forest, water, mineral, food, Energy and land.

UNIT II Ecosystem- Definition, Concept, Scope, importance, structure and functions of ecosystem. Energy flow, Ecological Succession, Food chains and Foods webs. Classification of ecosystem. Environmental pollution-Causes, effects and preventive measures of air, water soil, noise and thermal pollution.

UNIT IIIBiodiversity and its Conservation: Introduction –Definition, genetic, species and ecosystem diversity. Biogeographically classification of India: Value of biodiversity Consumptive, productive uses, social, ethical, aesthetic and option values. threats to biodiversity: habitat loss, poaching of wildlife and man-wildlife conflicts

UNIT IV Social issues and the environment: Urban problems related to energy-water: Conservation and management- Rain water harvesting –water shed management resettlement and Rehabitilisation. Natural resources and associated problems and sustainable utilization.

UNIT VEnvironment and human health: Physical fitness, human rights,value of education, Environmental ethics. Global warming, EP Act, RIO-summit. Solid waste Management: Causes, effects and Control measures. Disaster and rehabilitation Management Floods, Earthquake, Cyclone and Landslides

TEXT BOOK

1. Agarwal,K.M Sikdar, P.K and S.C.Deb (2002) A text Book of Environment, Kolkatta, Mac Millan India Ltd

REFERENCES BOOK

1. A. Ravikrishnan,(2008) Environmental Science, Chennai, Sri Krishna Publication

2. M.P.Singh B.S.Singh and S.S.Dey (2004) Conservation of Biodiversity and Natural Resource, New Delhi Daya Publishing House

3. N.K.Uberoi, (2005) Environmental Studies. New Delhi, Excel Books Publications.

Semester III


11ENU301 ENGLISH -III 4H-4C

Objectives: To train the students in the basics of the English language. To enhance the communication skills of the students

UNIT I – Sounds of English – Word Structure – Vocabulary Extension – Spotting the correct spelling (excursion/excurtion)

UNIT II – Synonyms – Antonyms (100), Prefix and Suffix (100) – Forming Antonyms by using prefixes – Homonyms (50) – British and American spellings and substitute words.

UNIT III –Word Order –Parts of Speech – Punctuation.

UNIT IV – Structure of Sentences – Sequences of Tenses – Use of Articles – Modes of Reporting

UNIT V – Reading: Skimming – Scanning, Listening Ability, capitalizing on thought speed – Writing: Summarizing, Structurization – Conversion of Graphics (pie, bar, chart) to written language

Prescribed Texts

Ajit, Anuradha. Soft Skills for aspiring Leaders. 2009, Emerald Publishers: Chennai Badi, R.V.and K.Aruna. 2008, Business Communication, Vrinda Publications: New Delhi.Mohan, Krishna and Meenakshi Raman. 2008, Effective English Communication, Tata McGraw Hill: New Delhi. Rao, Mortha Prabhakar. Anyday English for Effective Communication (Homonyms).Saraswati,V. and Maya K Mudbhatkal. English for Competitive Examinations. 2006. Emerald Publishers:Chennai

Semester III


11CMU301 HIGHER FINANCIAL ACCOUNTING 6H-6C

OBJECTIVES Analyze Partnership accounts, admission, retirement and death. Discuss the dissolution, insolvency of partner (Garner Vs Murray) Analyze fire insurance claims, loss of stock and loss of profit

UNIT IPartnership Accounts –Meaning, Past adjustments- Fixed Capital and Fluctuating Capital- Admission, Retirement, and Death of a partner – Treatment of Goodwill.

UNIT IIDissolution –Mode of Dissolution- Insolvency of partner – Rule in Garner Vs Murray- Piecemeal Distribution.

UNIT IIIFire Insurance Claims – Claim for loss of stock and loss of profits- Royalties excluding sub lease

UNIT IVVoyage and Insolvency Accounts – Voyage accounts - Insolvency Statement of Affairs and deficiency account- Insolvency of an individual.

UNIT V Prepare the partnership accounts for admission of a partner. Prepare the fire insurance claims Prepare the royalty accounts Calculate deficiency when the company is insolvent

Note: Distribution of marks for theory and problems shall be 20% and 80% respectively.

TEXT BOOK

1. S.P.Jain, K.L.Narang (2008),Advanced Accounting. Ludhiana, Kalyani Publishers.

REFERENCE BOOKS

1. M.C.Shukla, T.S.Grewal, S.C.Gupta. (2007). Advanced Accounts. New Delhi: Sultan Chand and sons.

2. R.L.Gupta M.Radhaswamy. (2006),Advanced Accountancy. New Delhi: Sultan Chand and Sons.

3. S.N.Maheswari S.K.Maheswari.(2008).Advanced Accounting . New Delhi: Vikas Publishing House Pvt. Ltd.

4. A.Mukherjee M. Hanid. Modern Accountancy. New Delhi: Tata McGraw-Hill.5. Vinayaham Charumathi. 2008. Financial Accounting New Delhi: Sultan Chand

and Sons.


Semester III

11CMU302 CORE - COMMERCIAL LAW 6H- 6C

OBJECTIVES To be well versed in basic provisions To know legal frame work governing the business world To understand the fundamentals of law relating to commercial activities

UNIT IIndian Contract Act 1872 – contract – definition – obligation and agreement – nature of contract and classification – components of valid contract – offer and acceptance – consideration . Capacity – Free consent – Unlawful agreements – Quasi contracts.

UNIT IIDifferent modes of discharge of contract – Remedies for breach –Contract of indemnity and guarantee – rights of surety – discharge of surety. Pawn or pledge – rights of payee – rights and liabilities of finder of lost goods. Law of agency – kinds of agency – ex post facto agency requirements – rights and liabilities of principles and agents.

UNIT IIIIndian Partnership Act 1932 – definition and tests of partnership – implied authority of partners – limitations – firms debts and private debts – priority in discharge – rights and liabilities of partners – dissolution of partnership firm.

UNIT IVSale of Goods Act 1930 – definition of sale and distinction between “sale and related transaction resembling sale” – sale and agreement to sell – rules regarding passing of property in goods – condition and warranties – actual and implied. Principle of “caveat emptor” and its limitations. Rights of unpaid vendor.

UNIT V Preparation of specimen for valid contract of a business. List out the rights and liabilities of principles and agent. Illustrate a partnership deed. Sate the rules regarding passing of property in goods.

TEXT BOOK

1. Kapoor N.D.(2006)Elements of Mercantile Law, New Delhi, S.Chand & Co.

REFERENCE BOOKS1.. Shukla M.C. (2006) . Mercantile Law. S.Chand & Co New Delhi.2 R.S.N. Pillai and Bagavathy,(2006),Business Laws, New Delhi S.Chand & Co.3. M.C. Kuchhal. (1999) Mercantile Law. New Delhi,Vikas Publishing House Pvt Ltd 4. S.S.Gulshan and G.K. Kapoor (1997) Business Law. New Delhi, New Age

International Pvt Ltd


Semester-III

11CMU303 CORE – ENTERPRENEURIAL DEVELOPMENT 6H-6C

OBJECTIVES To know the concepts of Entrepreneurship. To enlighten the students to learn the steps to start a small business To create awareness about the financial Institutions, which supports the entrepreneurs

to start SSI

UNIT ISmall Business Enterprise: Small Business framework – Concept and definition – Nature and Characteristics - relationship between small and large business – types of small business- Important steps for starting a business.

UNIT IIEntrepreneurship: Entrepreneur and Entrepreneurship Concept – Functions of entrepreneur – Types of entrepreneurs – Distinction between entrepreneur and Manager - Development of Women Entrepreneurs and Rural entrepreneurs.

UNIT IIIFinancial Institutions: Institutional setup – DICs – SIDO – NSIC – SISI - IIC - Incentives and subsidies –subsidized services – subsidy for market – transport subsidy – seed capital assistance – taxation benefits to SSI.

UNIT IVProject formulation – steps - project identification – Importance – project evaluation – project feasibility analysis - project report.

UNIT V Prepare a blueprint to startup a business Method for Identify the Project and Project design State the role of women Entrepreneur for economy development State the role of financial institutions for ED

TEXT BOOK1. Vasant Desai. (2002). Dynamics of Entrepreneurial Development and Management,

Mumbai Himalaya Publishing House.

REFERENCE BOOK1. S.S.Khanka. (2000). Entrepreneurial Development. New Delhi: Sultan Chand Sons.2. C.B.Gupta & N.P.Srinivasan. (2000). Entrepreneurial Development, New Delhi:

Sultan Chand & Sons.3. P.Saravanavel. (2003). Entrepreneurial Development, Madras: Ess Pee Kay

Publishing House. 4. M.Gangadhara Rao. (2008). Entrepreneurship and Entrepreneurial Development,

New Delhi: S.Chand & Co.


Semester-III

11CMU311 ALLIED – BUSINESS STATISTICS 6H-3C

Objective : To enable the students to learn the Statistical methods and their applications in Commerce. On successful completion of this course the students shall enrich to solve the Statistical problems in commerce.

UNIT IMeaning and definition of statistics – Classification of data - Frequency distribution - Diagrammatic Presentation – Bar diagram and Pie diagram – Graphic Presentation – Histogram, Frequency Polygon, Frequency curve and Ogives.

UNIT II Measures of central tendency : Arithmetic Mean , Median , Mode . Measures of dispersion – Range, Quartile deviation, Standard deviation and Coefficient of variation.

UNIT IIICorrelation : Definition , Type of correlation , Method of correlation - scatter diagram – Karl Pearson’s coefficient of correlation – Spearman’s Rank correlation.Regression: Definition, Regression equations – Methods of forming the regression equations - Problems.

UNIT IVIndex numbers – meaning and definition – uses – methods of construction – Unweighted and weighted index number – Laspeyre’s, Paasche’s and Fischer’s method – Tests for an ideal index number – Wholesale and Cost of living index .

UNIT V

Time Series: Meaning – Components – Models – Business forecasting – methods of estimating trend – graphic, semi average, moving average and least square method – Seasonal variation – Methods of Simple Average.

TEXT BOOK:1. Navnitham.Pa., 2009,Business mathematics And Statistics, Jai Publications, Trichy.

REFERENCES:1. Gupta.S.P., 2001. Statistical methods, Sultan Chand & Sons, New Delhi.

2. Pillai.R.S.N., & V.Bagavathi., 2002.Statistics, S. Chand & Company Ltd, New Delhi.

3. Richard .I.Levin.,&David.s.Rubin., 1998. Statistics for management,Seventh edition, Prentice hall of India, New Delhi.


LESSON PLAN

UNIT I


Pages: Part-II : Page No 1-20, 28-41, 60-110, 114-118, 124-147.

UNIT II


Pages: Part-II : Page No 159-227, 301-311, 325-368.

UNIT III


Pages: Part-II : Page No 503-522, 532-533,540-569.

UNIT IV

Navanitham.Pa., 2009, Business Mathematics and Statistics, Jai Publishers, Trichy .

Pages: Part-II : Page No 444-471.

UNIT VNavanitham.Pa.,2009,Business Mathematics and Statistics, Jai Publishers, Trichy . Pages: Part-II : Page No 579-602.


Semester III

11NMU301 INTRODUCTION TO ACCOUNTING 2H-1C OBJECTIVES

To make the students learn the basic Concepts and Conventions of Accounting and Basic Accounting Framework

To know about the Final Accounts of the company It helps in promoting students to know the various accounts systems.

UNIT –IIntroduction to Accounting: Definition- Fundamentals of Book Keeping – Accounting Concepts and Conventions

UNIT – IIJournal and Ledger: Journal – Ledger – Subsidiary books - purchases book- sales book- returns book- cash book- petty cash book

UNIT – IIIFinal accounts: Preparation of Trial balance- Trading account, Profit and Loss account and Balance sheet .

UNIT – IVDepreciation: Definition- Methods of depreciation- straight line method- written down value method - provisions and reserves

UNIT – VBalance sheet of a sole trader with adjustments.

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

TEXT BOOK 1. Vinayagam N, Mani.P.L. and Natarajan.K.L, Financial Accounting, Sultan Chand

and sons, New Delhi(2010)

REFERENCE BOOKS1. S. P. Jain & K. L. Narang, 2010, Advanced Accountancy, Sultan Chand & Sons. New

Delhi2. M.C. Shukla, 2010, Advanced Accounting, Sultan Chand & Sons. New Delhi3. S.N. Maheshwari, 2009, Advanced Accounting, Kalyani Publishers.4. M.A. Arulanandam and K.S. Raman, 2010, Advanced Accounting, Vikas Publishers.5. R.L. Gupta and Rathaswamy, 2009, Advanced Accounting , Sultan Chand & Sons.

New Delhi


Semester IV

11ENU401 ENGLISH-IV 4H-4C

Objectives: To train the students in understanding the concepts of communication. To train the students in developing their written communication and presentation skills.

UNIT I – Concept of Communication – Barrier to Communication –Body language – personality development – etiquette and manners- Soft Skills – Emotional Intelligence

UNIT II – Listening Comprehension – Reading Comprehension – Paragraph writing – Precis Writing – Writing Resume and covering letter -Speaking – Welcome Address, Vote of Thanks, compering, debates, role play, dialogues – Vocal Communication techniques. Voice, Quality, Volume, Pitch

UNIT III – Dicto Composition – Letter Writing (Informal, Letters to the Editor etc) – Term paper – Book reviews

UNIT IV – Business Correspondence – Layout of Business Letter – Formal styles of Business letters – letters of acceptance -, appointment, resignation, complaint, sending e-mails.

UNIT V – Effective Presentation – Planning – Audience Analysis –logical sequencing – timing the presentation – conclusion – answering queries – group discussion – interview.

Prescribed Texts

Ajit, Anuradha. Soft Skills for Aspiring Leaders. 2009, Emerald Publishers: Chennai

Reference:

Badi, R.V.and K.Aruna. Business Communication, 2008, Vrinda Publications: New Delhi.Balasubramanian M and G Anbalagan. Performance in English. 2007.Anuradha Publications:KumbakonamMohan, Krishna and Meenakshi Raman.2008, Effective English Communication, Tata McGraw Hill: New Delhi.Selley,John. Oxford Guide to effective Writing and Speaking. 2005.OUP: New Delhi.


Semester IV

11CMU401 CORE - CORPORATE ACCOUNTING 6H-6COBJECTIVES

To have a through knowledge on the accounting To practice prevailing in the corporate. To develop awareness about Corporate Accounting

UNIT-IShares & Debentures: Books of accounts and statutory books – Issue of shares and debentures- Forfeiture and re- issue of shares - Underwriting.

UNIT IIRedemption & Acquisition: Redemption of Preference shares and debentures – Acquisition of business- Profits prior to incorporation.

UNIT III Final Accounts of Joint Stock Companies: Preparation and presentation of final accounts of joint stock companies as per company law requirements – Determination of Managerial Remuneration.

UNIT IVReconstruction: Reduction and Reorganization of share capital – Amalgamation, Absorption and Reconstruction (excluding inter-company holdings and Owings)

UNIT V Draw the specimen of share and debenture. Illustrate rules and regulation of redemption of shares in companies. Prepare a report of joint stock company as per company law. Calculate the profit and loss for an amalgamated company.

Note: Distribution of marks for theory and problems shall be 20% and 80 % respectively.

TEXT BOOK

1. Shukla M.C, Grewal T.S (2010) Advanced Accounts. New Delhi, S.Chand & Co Ltd.

REFERENCE BOOKS1. Maheswari S.N.,.Maheswari,(2006) S.K, Advanced Accounting New Delhi. Vikas Publishing

House Pvt Ltd,. 2. 2.Gupta R.L and Radha swamy (2010)Advanced Accountancy, New Delhi S.Chand &

Co.New Delhi3. Jain S.P.,.Narang K.L, (2010), Advanced Accountancy. Ludhiana Kalyani ublishers,. 4. Dr. M.A. Arulanandam, Dr. K.S. Raman, (2003) ,Advanced Accountancy, Part-I, New

Delhi..Himalaya Publications, 5. Reddy & Murthy, (2004) ,Financial Accounting, Chennai Margham Publicatuions.


Semester IV

11CMU402 CORE - COMPANY LAW AND SECRETARIAL PRACTISE 6H-6COBJECTIVES

To enlighten the provisions of the Companies Act, on Formation of Company,

To Strengthen the knowledge of the Documents required. To enhance the knowledge of the students regarding Secretarial Practice.

UNIT ICompany – definition – characteristics – kinds of companies - Promotion of a company- Company secretary – appointment , legal position –qualification – duties and liabilities of a secretary.

UNIT IIMemorandum Of Association- forms – contents – procedures for alteration secretarial duties – articles of association – forms and contents- procedures for alteration the Doctrine of Indoor management- distinguish between memorandum and articles.

UNIT IIIShare Capital and Prospectus –Share Capital – kinds of capital –issue and allotment of shares- share certificate – transfer and transmission of shares –secretarial duties- statement in lieu of prospectus – legal formalities .

UNIT IVDirectors And Secretary - Secretary appointment – Qualification – removal – casual vacancy – Powers, Duties and Liabilities – managing director – Appointment – Remuneration - Powers, Duties and Liabilities

UNIT V Preparation of Minutes and Agenda of Board of directors meeting. Preparation of Annual Report of a company Illustrate share certificate State the powers and duties of Managing director.

TEXT BOOK1. Kapoor. N.D,(2005), Company Law, New Delhi, Sultan Chand & Sons.

REFERENCES BOOK1. Avtar Singh,(2008), Company Law, Lucknow, Eastern Book Co.2. Bagrial A.K,(2007),Company Law , New Delhi,Vikas Publishing House3. Kapoor. N.D,(2006),Company Law and Secretarial Practice, New Delhi, Sultan

Chand & Sons.4. Mathew. M.S,(2007), Company Law and Secretarial Practice, New Delhi , RBSA

Publishers.5. Kuchhal. MC,(2008), Secretarial Practice New Delhi , Vikas Publications.

Semester IV


11CMU403 CORE – PRINCIPLES OF AUDITING 6H-6C

OBJECTIVES To imparting knowledge about the principles. To know a methods of Auditing. To have a knowledge about auditing principles and practice.

UNIT IIntroduction to auditing: Definition – General objectives of auditing – Advantages and limitations of auditing – Auditing and investigation – Qualification of an auditor.

UNIT IITypes of Audit: Continuous audit – final audit - Interim audit – Balance sheet audit – Merits and demerits – Audit procedure – Planning of audit – Audit programme – Audit note book – Audit working papers – Internal control – Internal check – Internal checks as regards cash, wages, sales etc – Position of external auditors to internal audit

UNIT IIIVouching: Vouching of cash transactions – Trading transactions – Impersonal ledger –definition, nature and scope of internal auditing- Auditor position – Auditors duty regarding depreciation, reserves and provisions

UNIT IVCompany Audit: Appointment and removal of auditor– Rights and duties of company auditors - Liabilities – Audit of share capital and share transfer.

UNIT V State the Qualification of an auditor Prepare the audit programme for a company. Auditors decision regarding the purchase and sale of asset. Rights and duties of company auditors

TEXT BOOK1. B.N.Tandon, (2009) Practical Auditing, New Delhi S.Chand & Company.

REFERENCES BOOKS

1. Saxena, R.G. Kuriakose, K.K. Venugopal. S, (2010)Auditing Theory and Practicals. Mumbai Himalaya Publishing House.

2. Saxena. (2009) Principles and practices of Auditing. Mumbai Himalaya Publishing House.

3. Kamal Gupta, (2010) Contemporary Auditing. New Delhi Tata McGraw-Hill Publishing Company Ltd

4. M.S Ramasawamy, (2009)Principles and Practices of Auditing , New Delhi. Vikas Publishing House Pvt Ltd,

Semester-IV

11CMU411 ALLIED – BUSINESS ECONOMICS 6H-3C


OBJECTIVES• Equip the students with the knowledge of pricing under different market conditions• Develop the skills in managing capital and profit• Impart skills in national income analysis

UNIT I Business Economics and Economic Theory: Scope of business Economics –profit Maximization- Economic cost of using resources-social responsibilities of business -Maximizing the value of a firm – Basic Techniques Of A Firm.

UNIT IIDemand, Supply and Market equilibrium: Demand-Law of demand- Determinants, Elasticity, Demand Function, Forecasting. Theories of Demand and their Applications- Analysis- The generalized supply functions- Market equilibrium- Changes in market equilibrium.

UNIT III Production and Cost Analysis: Production Function- Isoquant curves Production in the short run and long run-. Law of diminishing Marginal Product. Short run and long run cost of production –Short run Total Costs- cost curves. Cost Analysis- Concept of Cost and its Types, Cost Output Relationship in Short and Long Period-.

UNIT IVMarket Structure And Pricing Decisions : Price Determination and Discrimination under various marketing condition . National Income Analysis – Theories of Income, Output and Employment: Classical, Keynesian theory. Theory of Trade Cycles- Macro Economic Policy-Monetary and Fiscal- Theories of Inflation.

UNIT V Case Study in Inflation Computation of national income Explain indifference curve analysis with the help of diagram How the demographic shift changes the demand &supply explain with diagram.

TEXT BOOK1. S.Sankaran. 2004.”Business Economics ”Margham publications Ltd . Chennai

REFERENCES BOOKS1. K.P.Sundaram and E.Sundaram (1997). Business Economics. New Delhi: Sultan Chand & Sons2. H.L.Ahuja. (2002)Business Economics. New Delhi. S.Chand & Company Ltd.3. P.N.Reddy & H.R.Appanaiah. (1995) Principles of Business Economics, New Delhi.

S.Chand & Company Ltd. 4. Paul R. Ferguson & Glenys J. Ferguson & R.Rothschild. (1993),Business Economics

Hong Kong. Macmillan Press Ltd.Semester IV

11NMU401 INTRODUCTION TO ENTREPRENEURIAL DEVELOPMENT 2H-1C


OBJECTIVES To know the concepts of Entrepreneurship. To enlighten the students to learn the steps to start a small business To create awareness about the financial Institutions, which supports the entrepreneurs

to start SSI

UNIT IEntrepreneurship – Definition, Characteristics and functions of entrepreneur – types of entrepreneurs – sickness and survival – need for training and development – phases of EDP – special agencies – development of women entrepreneurs and rural entrepreneurs - Role of self help group.

UNIT IIInstitutional finance to entrepreneurs – SFCs – SIDCs – SIPCOT – TIIC – Commercial Banks – Small Industries Development Bank of India.

UNIT IIIInstitutional setup – DICs, SIDO, NSIC, SISIs, Indian Investment Centre(IIC)

UNIT IVIncentives and subsidies – subsidized services – subsidy for market – transport subsidy – seed capital assistance – taxation benefits to SSI .

UNIT VEntrepreneurial motivation: – Motivation theories – Motives for starting enterprises – Testing entrepreneurial motivation – Entrepreneurial behaviour.

TEXT BOOK1. Vasant Desai. (2002). Dynamics of Entrepreneurial Development and Management,

Mumbai Himalaya Publishing House.

REFERENCE BOOK1. S.S.Khanka. (2000). Entrepreneurial Development. New Delhi: Sultan Chand Sons.2. C.B.Gupta & N.P.Srinivasan. (2000). Entrepreneurial Development, New Delhi:

Sultan Chand & Sons.3. P.Saravanavel. (2003). Entrepreneurial Development, Madras: Ess Pee Kay

Publishing House. 4. M.Gangadhara Rao. (2008). Entrepreneurship and Entrepreneurial Development,

New Delhi: S.Chand & Co.

Semester V


11CMU501 CORE - ADVANCED CORPORATE ACCOUNTING 6H-6COBJECTIVES

To enable the students to understand the importance of the subject through various concepts.

The student should have a through knowledge on the Advanced Accounting Practice It helps the knowledge of various organization in the corporate sector.

UNIT IBanking: Banking Company Accounts – introduction – General Information-Principal Accounting policies –Final Accounts – profit and loss account and balance sheets

UNIT IIInsurance: Insurance Company Accounts – Types of Insurance – Accounting principles for preparation of Financial Statements Form A-Revenue account Form A- Profit and loss Account Form A – Balance Sheets (LIC, Fire and Marine)

UNIT IIIHolding Company: Definition-Holding companies and subsidiary-treatment of fictitious assets-unrealized profit-contingent liabilities-revaluation assets –Bonus shares-treatment dividend-debentures of the subsidiary company-number of subsidiaries companies.

UNIT IVHuman Resources Accounting: Introduction to Government Accounts – Human Resources Accounting – Accounting Standards – Basic Knowledge of financial reporting practice – Accounting for price level changes (theoretical aspects only).

UNIT V Prepare banking company accounts Prepare insurance company accounts Illustrate the holding company accounts Prepare the profit and loss account of electricity company.

Note: Distribution of marks for theory and problems shall be 20 % and 80 % respectively.

TEXT BOOK1. Shukla M.C, Grewal T.S, Gupta S.C (2009) Advanced Accounts, New Delhi. Sultan

Chand & Sons,

REFERENCE BOOKS

1. Maheswari S.N (2010) Advanced Accounting, New Delhi,Vikas Publishings House

2. Jain S.P. & Narang, (2010) Advanced Accountancy, Ludhiana, Kalyani Publishers,

3. Agarwal B.D (2009) Financial Accounting Advanced, New Delhi: Pitambar

Publishing Company

Semester V


11CMU502 CORE - COST ACCOUNTING 6H-6C

OBJECTIVE

To familiarise students with the various concepts and element of cost. To create cost consciousness among the students. To provide the student knowledge about use of costing data for planning, control and

decision making.

UNIT IIntroduction to Cost Accounting: Definition, meaning and scope – Relationship of Cost accounting with financial accounting – Methods of costing – cost analysis – concepts and classifications – Elements of cost – preparation of cost sheet – tender and Quotation – Costing is an aid to management – limitations and objections against cost accounting.

UNIT IIMaterials and Labour : Purchasing of materials, procedure and documentation involved in purchasing – requisitioning for stores. Methods of valuing material issues – Stock levels – EOQ- Methods of pricing - Perpetual inventory – control over wastage, scrap and spoilage. labour – systems of wage payment, idle time, control over idle time – labour turnover.

UNIT IIIOverhead: Definition – Classification of overheads – Procedure for accounting and control of overheads –Allocation of overheads – Appointment of overheads –Simultaneous equation method – absorption of OH’s – Methods of Absorption – Percentage of direct material cost – Direct Labour Cost – Prime Cost, Direct Labour hour rate and Machine Hour Rate

UNIT IVProcess Costing: Meaning – Definition – Principles- Features of process costing – distinction between Process and Job - Operation costing, contract costing, costing of joint products and by products.

UNIT V

Prepare the Cost sheet Preparation of job Quotation. Illustrate with suitable example the various levels of stock Prepare process costing

Note Distribution of marks for theory and problems shall be 20% and 80% respectively.

TEXT BOOK


1. Jain and Narang. (2006). Cost Accounting. Kalyani Publishers. Ludhiana

REFERENCE BOOKS

1. Iyengar S.P, Cost Accounting. (2009), New Delhi. S.Chand & Co.

2. Shukla .M.C. and T.S.Grewal, Gupta, Cost Accounting. (2010), New Delhi. Sultan

Chand & Sons.

3. Thukaram Rao M.E, Cost Accounting (2009)New Delhi.New Age international Pvt

4. Das Gupta M.E, Studies in Cost Accounting, (2010), New Delhi Premier Book

Company

5. Pillai and Bagavathi R.S.N, Cost Accounting, (2010) New Delhi S.Chand & Co.

6. Jawaharlal, Cost Accounting, (2009) New Delhi Tata McGraw-Hill Publishing

Company


Semester V

10CMU503 CORE –FINANCIAL MANAGEMENT 6H-6C

OBJECTIVES

To familiarize the students about financial planning and management. To acquaint the students about the various aspects of capital structure To improve the knowledge of the students about the Dividend policies followed by

various organizations.

UNIT I Introduction: Meaning, Definition, scope of financial management- Financial decisions Financial planning – Objectives and principles of sound financial planning –Long term – Short term – Financial plan- Relationship between risk and return-Role and functions of a finance manager.

UNIT IICost of capital and Capital Budgeting: Meaning, Definition, Importance of cost of capital. Cost of debt – preference, equity and retained earnings – weighted average cost of capital. Capital budgeting – significance – techniques of evaluation and investment proposals. Payback method – Accounting Rate of Return – Discounted cash flow method

UNIT IIILeverages& Capital structure: Meaning, Definition, Importance of leverage-EBIT – EPS and DPS Analysis –financial business and operating risk – Operating leverage – Financial Leverage- Combined leverage. Capital structure theories – Net income approach -Net operating income approach MM approach and Traditional approach– determinants of Capital structure.

UNIT IVWorking Capital Management:Kinds-Concept- Advantages and Limitations of excessive or inadequate Working capital – determinants of working capital – Meaning of dividend –Importance– Classifications of Dividend- Dividend policy-Factors determinations of dividend policy – types of dividend policy

UNIT V Calculation Cost of preference share capital Calculation Cost of break even point. Calculation Cost of financial leverage and Degree of financial leverage. Analyze a dividend policy of a company using various dividend theories.

TEXT BOOK

1. M.PANDEY.,2009, Financial Management, New Delhi Vikas Publications.,

REFERENCE BOOKS


1. S.Prassanna Chandra (2006), Financial management,New Delhi Tata McGraw Hill Publications.

2. R.Khan and Jain, (2005) Financial Management, New delhi.Mc Graw hill eden Ltd.,3. R.Tandon., (2009), Financial Management ., New Delhi Authors press.. 4. P.Periasamy., (2009), Financial Management New Delhi Mc. Graw hill Eden Ltd.


Semester V

10CMU504 CORE - RESEARCH METHODOLOGY 6H-6CObjectives: On successful completion of the course the students should have:

Research Methods is emphasizing on the methodology of research and its application in managerial decision making,

Understood the scope and significance of research in business decisions. Studied and understood sampling techniques along with hypothesis testing.

UNIT – IBusiness Research : Meaning – Scope and Significance – Utility of Business research –Qualities of good researcher – Types of research – Research process – Identification, Selection and formulation of research problems – Hypothesis – Research design.

UNIT – IISampling : Methods and techniques – Sample size – Sampling error – Field work anddata collection. Tools of data collection – Interview schedule- Questionnaire – Observation, interview and mailed questionnaire – pilot study and final collection of data.

UNIT – IIIMeasurement and scaling techniques: Processing and analysis of data – Editing andcoding – Transcription and Tabulation – Statistical tools used in research – Interpretations and report writing – Types and contents and style of reports – Steps in drafting reports.

UNIT – IVTest of significance: ‘t’ Test - large sample and ‘f’ Test, test of significance for attributes, analysis of variants – Business forecasting – Exponential smoothing – Chi-square test.

UNIT – V Data analysis and Interpretation using SPSS:

Measures of Central tendency Standard deviation Correlation ( simple, partial and multiple correlation) Prepare chi square test to test the significance of hypothesis

Note: The question paper shall cover 60% theory and 40% problem.

TEXT BOOK1. Kothari : Research Methodology.

REFERENCE BOOKS1. Dr. P. Ravilochanan, (2009) Research Methodlogy, Margham Publications.2. Saravanavel . P ,(2008) Research methodology. Margham Publishers, Chennai.2. K.V Roa, (2009), Research Methodology, Bombay, Himalaya publication.3. D.Amarchand (2009), Research Methods in commerce , Madras, Emerald Publications4. T.W Anderson, (2009) Introduction to Multivariate statistical analysis , New York, Wiley Estern

PublicationsSemester V


11CMU505 CORE - TAXATION-I 6H-6C

OBJECTIVES To provide working knowledge of framework of taxation system in India. To provide thorough knowledge of various concepts and their application relating to

direct tax laws with a view to integrating the relevance of these laws with financial planning and management decisions.

To provide thorough knowledge of laws and practices of indirect taxes viz. central excise, services tax, customs and central sales tax in all aspects including tax planning and management.

UNIT I Income Tax Act 1961: Definition of Income – Assessment Year – Previous Year – Assessee – Assessee in default – Scope of income – Charge of tax – Residential status – Exempted income. Computation of Income from Salaries

UNIT IIHouse Property and Business Income: Income from House Property. Profits and gains of Business or Profession – Meaning of Business or Profession – Computation of Profits and gains of Business or Profession of an Individual

UNIT IIICapital Gain & Income from other sources: Computation of Capital gain – Computation of Income from other sources

UNIT IVComputation of total income: - Set off and Carry forward of losses. Rates of tax for individuals – Computation of Tax liability.

UNIT V Calculate IT for residential person for the current year. Prepare the IT returns to be filed by the business man in India. Calculation of Capital Gain of a corporate industry. Prepare E filing of income tax returns.

Note: Distribution of marks for theory and problems shall be 20 % and 80 % respectively. TEXT BOOK

1. Gaur and Narang, (2013) Income Tax Law and Practice. Kalyani Publishers.Ludhiana

REFERENCES BOOKS2. Mehrothra, (2013) Income Tax Law and Practice. Snow White publications. New

Delhi

3. Jayaprakash Reddy, (2010) Taxation. APH Publishing Corporation. New Delhi

4. Dinkare Pagarae, (2009) Direct Tax. Sultan Chand and Sons. New Delhi

Semester VI


11CMU601 CORE - MANAGEMENT ACCOUNTING 6H-6COBJECTIVES

To enable the students to understand the importance of the subject through various analysis.

Helps the student to prepare management reports by using funds flow and cash flow statement.

To support management in planning decision-making in a variety of business contexts.

UNIT IIntroduction to Management Accounting: Meaning, nature and Scope and functions of management accounting – relationship between management accounting, cost accounting and financial accounting - role of management in decision making- installation of management accounting system.

UNIT IIFund flow and Cash flow : Meaning – Definition- Uses and Limitation – Procedure for preparing Fund flow Statement. Cash flow Analysis : Meaning – objectives - Uses and uses and significance of CFS – comparison between Funds Flow and Cash Flow statements - preparation of Cash Flow Statement as per Accounting Standards. Ratio Analysis, meaning, objective, classifications.

UNIT IIIMarginal Costing : Introduction – meaning of marginal cost and marginal costing – marginal costing Vs absorption costing – Cost Volume Profit analysis –contribution – Marginal Contribution Sales Ratio (P/v ratio) –Break even point – margin o safety – break even chart (graphic method) – problems excluding decision making. Costs (Revenue Cost method).

UNIT IVBudgeting: Budget, Budgeting and budgetary control – definition, importance, essentials, classification of budgets, master budgets, preparation of different budgets – steps in budgetary control, standard costing – material and labour variances only.

UNIT V Prepare Cash flow statement and Fund flow statement Prepare the ratio analysis using Financial ratio, Operating ratio and Investment ratio Preparation of Functional Budgets [Production budget, Purchase budget, Sales

budget, Sales overhead budget, Cash budget and Flexible budget]

Note: Distribution of marks for theory and problems shall be 20 % and 80 %

TEXTBOOK


1. Jain and Narang,. (2007)Cost and Management Accounting. Ludhiana Kalyani Publishers.

REFERENCE BOOKS

1. Man Mohan & Goyal. Management Accounting. New Delhi. Sahitya bhavan..2. Battacharya, S.K. John Dearden. (2005).Accounting for management. New Delhi.

Vikas Publishing House Pvt. Ltd. 3. Srinivasan. N.P. (2008). Management and Financial Accounting. New Delhi. Sterling

Publishers Pvt Ltd.4. Khan M.Y. and Jain. P.K. (2008). Management and Cost Accounting. New Delhi

Tata McGraw-Hill Publishing Company Ltd.


Semester VI

11CMU602 CORE - TAXATION-II 6H-6C

Objectives To provide working knowledge of framework of taxation system in India. To provide thorough knowledge of various concepts and their application relating

to direct tax laws with a view to integrating the relevance of these laws with financial planning and management decisions.

To provide thorough knowledge of laws and practices of indirect taxes viz. central excise, services tax, customs and central sales tax in all aspects including tax planning and management.

UNIT ITax Administration and Assessment of Individuals: Authorities under the Income Tax Act and Assessment procedure under Income Tax Act - Assessment of Individuals.

UNIT IIHUF and Partnership firms: Assessment of HUF - Assessment of Partnership firms– Deductions allowable from Gross Total Income in respect of certain payment and receipts (Sec 80).

UNIT IIIWealth Tax: Wealth tax – charge of wealth tax – incidence of wealth tax – deemed assets – assets Transferred to spouse, minor child, recoverable transfers etc., exempted assets – Assets wholly exempted - partially exempted (including problem). Computation of Net Wealth – Computation of Wealth tax – liability in special cases.

UNIT IVIndirect Taxes: Introduction - Contribution to government revenues - Advantages and Disadvantages of Indirect Taxes. Excise Duty - Customs Duty - Different Types of Customs -Import Duties - VAT System in Tamilnadu – Registration of Dealers – Input and Output Tax – Exempted Sales and Zero Rated Sales – Penalties – Filing of Return – Service Tax – main features.

UNIT V Assessment of Individuals. Assessment of HUF and Partnership. Computation of wealth tax. Procedure for registration of dealers under VAT.

Notes: Theory - 40% Problem – 60%

TEXT BOOK


1. Gaur and Narang, (2009) Income Tax Law and Practice. Kalyani Publishers.Ludhiana

REFERENCE BOOKS

1. Mehrothra, (2013) Income Tax Law and Practice. Snow White publications. New

Delhi

2. Jayaprakash Reddy, (2010) Taxation. APH Publishing Corporation. New Delhi

3. Dinkare Pagarae, (2009) Direct Tax. Sultan Chand and Sons. New Delhi

Semester VI


10CMU603 CORE - INSTITUTIONAL INFRASTRUCTURE FOR EXPORTS 6H-6C

OBJECTIVES To enable the students to understand the importance of the subject through various

concept. To help students to understand the concept of international marketing and its

applications. Helps to expose the students to the latest trends in International marketing.

UNIT I

Ministry of Commerce – direct Export marketing orate general of foreign trade- board of

trade.

UNIT II

Commodity board- export promotion councils- export development authority- marine

products - export development authority- agricultural and processed for export development

authority.

UNIT III

Indian institute of foreign trade- Indian trade promotion organisation – Indian institute of

packaging.

UNITIV

Export credit guarantee corporation- EXIM Bank. Federation of Indian export organization-

department of commercial intelligence and statistics

UNIT V

Procedure for applying letter of credit

State the EXIM policy in India

Pre and Post Export formalities

State the procedure to register under customs.

TEXT BOOK

1. P K Kurana , Export Management

REFERENCE BOOKS

1. S Shivaraman, Export Marketing

2. Balagopa ,Export marketing..

Semester VI


11CMU691 PROJECT 12H-8C

KARPAGAM UNIVERSITY,Coimbatore - 641 021

Department of Commerce


B.COM (Hons)

For the Students Admitted During the Year 2011 Batch Scheme of Examination

Code Subjects Ins* Marks Exam/Hrs Credit

CIA ESE Total

SEMESTER –V11CMU506 Human Resource Management - 40 60 100 3 5SEMESTER –VI11CMU604 Insurance Management - 40 60 100 3 5

Total - 80 120 200 - 10

Semester-V11CMU506 HUMAN RESOURCE MANAGEMENT 0H - 5C

OBJECTIVES


To enable the students to understand the importance of the subject through various concept.

To help students to understand the concept of human resource management and its applications.

Helps to expose the students to the latest trends in HRM.UNIT-IIntroduction of HRM: Definition-Objectives – Functions - Evaluation and Growth of HRM - Qualities of Good HR Manager - Changing Roles of a HR Manager - Problems and Challenges of a HR Manager.

UNIT-IIHuman Resource Planning: Definition of Human Resources Planning - Objectives- Steps in Human Resource Planning - Dealing with Surplus and Deficient Man Power - Job Analysis - Job Description - Job Specification.

UNIT-IIIRecruitment and Selection: Objectives of Recruitment – Sources – Internal and External Recruitment – Application Blank – Testing – Interviews.

UNIT-IVTraining and Development: Principles of Training – Assessment of Training Needs – On the Job training methods – Off the job training methods – Evaluation of Effectiveness of Training Programmes.

UNIT-VPerformance appraisal: Process – methods of performance appraisal – appraisal counseling – Motivation process – Theories of Motivation – Managing grievances and Discipline.

TEXT BOOK

1. Tripathi P.C,(2009) Personnel Management, Sultan Chand & Sons, New Delhi

REFERENCE BOOKS

1. Prasad L.M, (2010) Human Resource Management, Sultan Chand & Sons, New Delhi

2. Memoria C.P, (2010) Personnel Management, Sultan chand & Sons, New Delhi

Semester VI11CMU604 INSURANCE MANAGEMENT 0H - 5C

OBJECTIVES


To enable the students to understand the importance of the subject through various concept.

To help students to understand the concept of insurance and its applications. Helps to expose the students to the latest trends in insurance.

Unit IDefining Risk and Uncertainty – Classification of risk – Sources of risk – External

and Internal Risk, insurance – Meaning – Nature and significance – Essential requirements and the principles of risk insurance- reinsurance- privatization of insurance business in India; Insurance Regulatory Development Authority – Recent Developments in the Insurance sector.

Unit IILife Insurance – Law relating to life insurance- General principles of Life Insurance

Contract - Proposal and Policy - assignment and nomination - title and claims - concept of trusts in life policy - LIC – Role and Functions.

Unit IIIGeneral Insurance – law relating to general insurance - different types of general

insurance - general insurance Vs. Life insurance - nature of fire insurance - various types of fire policy - Subrogation - double insurance- contribution - proximate clause - claims of recovery. Accident and Motor Insurance – Nature, disclosure, terms and conditions, claims and recovery - third party insurance - Compulsory motor vehicle insurance - accident insurance.

Unit IVRisk management environment-insurance industry function & organization of insurer-

government regulation of insurance sector-IRDA- Privatization of insurance business in India –foreign insurer in India

Unit VMarine Insurance – Law relating to marine insurance- scope and nature - types of

policy - insurable interest - disclosure and representation- insured perils - proximity cause – voyage - warranties - measurement- subrogation-contribution under insurance.

TEXT BOOK

1. M.N.Mishra. (2009). Insurance Principles and Practices. New Delhi: S.Chand & Co.

REFERENCE BOOKS

1. G.S.Panda. (2008).Principles and Practices of Insurance ,Ludhiana: Kalyani Publishers.


2. M.N.Mishra. (2007)Modern Concepts of Insurance. New Delhi.Sultan Chand & Sons.

3. Tripathi P.C,(2009) Personnel Management, Sultan Chand & Sons, New Delhi
