syllabus b.com (accounting & finance) · 2018-10-11 · dividend policy - factors affecting...

PSGR KRISHNAMMAL COLLEGE FOR WOMEN College for Excellence

An Autonomous Institution, Affiliated to Bharathiar University

Reaccredited with ‘A’ Grade by NAAC

An ISO 9001:2008 Certified Institution

Peelamedu, Coimbatore – 641004

SYLLABUS

B.COM (ACCOUNTING & FINANCE)

2016 – 2017 and Onwards

PSGR KRISHNAMMAL COLLEGE FOR WOMEN

PROGRAMME EDUCATIONAL OBJECTIVE

Graduates of the B.Com (Accounting & Finance) Program, within a few years after graduation,

will be expected to

1. Work effectively as individuals or in professional teams to accomplish tasks and solve

organizational problems in the area of accounting and finance;

2. Pursue a successful career in all the relevant fields and have enhanced their professional

skills by means of continuous education and professional development;

3. Demonstrate professional and ethical responsibilities towards their profession, society

and the environment as well as the respect for diversity.

B.COM (Accounting & Finance)

PROGRAMME OBJECTIVE

1. To provide a strong foundation level understanding of the functioning of business

organizations, commercial transactions and of various specialized operations such as accounting,

finance, marketing and taxation by offering a comprehensive curriculum.

2. To develop necessary professional knowledge and competency by adopting increased

analytical and problem solving skills required for managing corporate confronts.

3. To disseminate the techniques of accounting and financial system by giving more insight to

the latest development for the purpose of business functions and decision making to pursue

career with an innovative professional potential.

4. To cultivate corporate level decision making capabilities by familiarizing corporate

proceedings, accounting tools to analyze and interpret their financial statements with the ability

to apply the knowledge of the provisions of laws in the areas of accounting and finance in

practical situations.

5. To nurture the contextual knowledge with intellectual, personal, interpersonal and societal

competence to pursue a professional career and challenging job assignments in the glooming

business gamut.

SYLLABUS FOR B.COM (ACCOUNTING AND FINANCE)

Applicable to Students admitted during the Academic Year 2016 – 17 Batch and Onwards

Scheme of Examination

Se

m

Par

t

Subject

Code

Title of the Paper Instr.

Hrs/

Week

Contac

t Hours

Tutori

al

Hours

Dur

atio

n

CI

A

ES

E

Total Cre

dits

I I TAM1601/

HIN1601/

FRE1601

Language I –

Tamil I/

Hindi I/

French I

6 86 4 3 40 60 100 3

I II ENG1601/

ENG16F1

English I/

Functional English I

6 86 4 3 40 60 100 3

I III AF16C01 Core - 1 – Financial

Accounting I

5 71 4 3 40 60 100 4

I III AF16C02 Core-2 -Business

Economics

5 71 4 3 40 60 100 4

I III

TH16A20B

TH16A20A

Allied I-

Fundamentals of

Mathematics-Level/

Level II

6 86 4 3 40 60 100 5

I IV NME16B1/

NME16A1/

NME16WS/

NME16AS/

NME16GS

Basic Tamil I/

Advanced Tamil I/

Women Studies /

Ambedkar Studies /

Gandhian Studies

2 28

28

26

26

26

2

2

4

4

4

2

2

-

-

-

50

50

100

100

100

50

50

-

-

-

100

100

100

100

100

2

II I TAM1602/

HIN1602/

FRE1602

Language II –

Tamil II/

Hindi II/

French II

6 86 4 3 40 60 100 3

II II ENG1602/

ENG16F2

English II/

Functional English II

6 86 4 3 40 60 100 3

II III AF16C03 Core- 3 – Financial

Accounting II

5 71 4 3 40 60 100 4

II III AF16C04 Core – 4-

Fundamentals of

Law and Ethics

5 71 4 3 40 60 100 4

II III

TH16A21B/

TH16A21A

Allied II-

Fundamentals of

Statistics - Level I/

Level II

6 86 4 3 40 60 100 5

II IV **Open Course

(Self- Study Online

course)

-- -- -- -- -- -- -- 2*

II IV NME16A2

NME16B2

**Advance

Tamil/Basic Tamil

-- -- -- -- -- -- -- Gr

II VI Personality

Development

Programme

2 -- -- -- -- -- 100 2

II IV NM16GAW General Awareness – Self

Study

-- -- Onli

ne

Test

100 -- -- Gr.

III III AF16C05 Core-5- Advanced

Accounting

6 86 4 3 40 60 100 4

III III AF16C06 Core-6- Direct Tax 7 101 4 3 40 60 100 5

III III AF16C07 Core-7- Corporate

Law & Compliance I

6 86 4 3 40 60 100 4

III III

AF16A01/

AF16A02

Allied –

Operation

Management/

Business

Environment

6 86 4 3 40 60 100 5

III IV

SB16FM01

SB16FMP1

Skill Based Subject

Financial

Applications &

Modelling

Theory

Practical

2

1

29

15

1

-

2

--

--

--

--

III IV NM14VHR Value Education and

Human Rights

2 26 4 2 -- -- 100 2

III IV NM10EVS Environmental

Studies– self study

-- -- -- -- -- -- -- --

III V JOB1540 Job Oriented Course -- 60 -- -- 40 60 -- Gr

IV III AF16C08 Core 8 - Company

Accounts

7 101 4 3 40 60 100 5

IV III AF16C09 Core-9 – Auditing 6 86 4 3 40 60 100 4

IV III AF16C10 Core-10 - Corporate

Law & Compliance

II

6 86 4 3 40 60 100 4

IV III

AF16A03/

AF16A04

Allied –

Indirect Taxation/

Principles of

Marketing

6 86 4 3 40 60 100 5

IV IV

SB16FM01

SB16FMP1

Skill Based Subject

Financial

Applications &

Modelling

Theory

Practical

2

1

29

15

1

-

2

2

25

40

75

60

100

100

4

2

IV IV NM10EVS Environmental

Studies

2 26 4 2 - - 100 2

IV IV INSTI Field Training

(2 weeks) –

submission of

certificate

-- -- -- -- 100 -- 100 2

IV V COCOACT NSS, NCC, YRC and

Sports & Games, Eco

Watch,YI Net,

Rotaract

-- -- -- -- 100 -- 100 1

IV V COM15SER Community Oriented

Service

-- -- -- -- -- -- -- Gr.

V III CM16C11

Core 11–

Management

Accounting

5 71 4 3 40 60 100 4

V III AF16C12 Core-12- Principles

of Financial

Management

5 71 4 3 40 60 100 4

V III AF16C13 Core-13 - Business

Management and

Ethics

4 56 4 3 40 60 100 4

V III

AF16E01/

AF16E02

Elective -

Financial Markets &

Institutions /

Business Models

6 86 4 3 40 60 100 5

V IV NM13IS1 Information Security

(Level I)

2 26 4 - 100 - -- Gr.

V III AF16PROJ Project 5 -- -- -- 20 80 100 5

V III

AF12AC1

AF12AC2

Advanced Learners

Course – Self Study

Paper

1. Human Resource

Management

2. Logistics and

Supply Chain

Management

-- -- -- 3 25 75 100 5*

V IV

SB16FM02

SB16FMP2

Skill Based Subject

Financial

Applications &

Modelling

Theory/

Practical

2

1

29

15

1

-

--

--

--

--

--

V III CE Online

Comprehensive

Examination

-- -- -- -- -- 100 -- Gr.

VI III CM16C14 Core – 14 - Cost

Accounting

6 86 4 3 40 60 100 4

VI III AF16C15 Core-15 – Security

Analysis and

Portfolio

Management

5 71 4 3 40 60 100 4

VI III AF16C16 Core-16- Corporate

Governance

5 71 4 3 40 60 100 4

VI III AF16C17 Core-17- Strategic

Management

5 71 4 3 40 60 100 4

VI III

AF16E03/

Elective -

Total Quality

6 86 4 3 40 60 100 5

** Outside Regular Class Hours

AF16E04

Management /

Banking Theory,

Law and Practice

VI IV

SB16FM02

SB16FMP2

Skill Based Subject

Financial

Applications &

Modelling

Theory/

Practical

2

1

29

13

1

2

2

2

25

40

75

60

100

100

4

2

VI III

AF16AC3

DA15AC4

Advanced Learners

Course – Self Study

Paper

1.Information

Systems for Business

2.Knowledge

Management System

-- -- -- 3 25 75 100 5*

Total 3800 140

CM16C11 MANAGEMENT ACCOUNTING Category L T P Credit

Core 71 4 - 4

Preamble

To provide the fundamental knowledge and techniques in Management Accounting

To apply the tools and techniques used to plan, control and make decisions

To learn the Budgetary control procedures, reporting of organizational performance and

calculation of variances

Prerequisite

Basic Knowledge in Financial Statements

Course Outcomes

On the successful completion of the course, students will be able to prepare and

present information for management decision making and control process

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5

CO1 S S S S S

CO2 S S S S S

CO3 S S S S S

S- Strong; M-Medium; L-Low

Syllabus

UNIT I (14 Hrs)

Management Accounting- Meaning, Objectives & Scope - Need and Significance -Relationship

between Management Accounting, Cost Accounting & Financial Accounting. Financial

Statement and their importance- Tools for Analysis and Interpretation- Common Size

Statements, Comparative statement and Trend Analysis

UNIT II (14 Hrs)

Ratio Analysis - Significance of Ratios - Ratios for Long term and Short term - Financial

Position – Profitability, Liquidity - Uses and Limitations of Ratios

UNIT III (14 Hrs)

Fund Flow & Cash Flow Analysis – AS 3

UNIT IV (14 Hrs)

Budgeting and Budgetary Control - Definition, Importance, Essentials and Classification of

Budgets, Master Budget, Preparation of Different Budgets - Budgetary control-Steps in

Budgetary Control – Zero Base Budgeting.

UNIT V (15 Hrs)

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

Marginal Costing including transfer pricing - Significance and limitations of Marginal Costing.

Standard Costing - Meaning- suitability as a management tool- limitation- Variance Analysis -

Material and Labour Variances only

Distribution of Marks Theory 20% and Problems 80%

Text Book:

Sl.No. Author Name Title of the book Publishers Year and

Edition

1 Sharma R.K

Sashi K.Gupta

Neeti Gupta

Management

Accounting

Kalyani

Publishers

Reprinted

2016, IV

edition

Books for Reference:

CO

Number

CO Statement Knowledge

Level

CO1 Find and Apply tools and techniques used to plan, control and make

decision K1, K3

CO2 Prepare budgets and demonstrate budget control techniques K2, K3

CO3 Illustrate and Build the knowledge of break-even analysis and profit

maximization K2,K3

Sl.No. Author Name Title of the book Publishers Year and

Edition

1 Jain and Narang Cost and Management

Accounting

Kalyani

Publishers

2013, 21st

Edition

2 Maheswari S.N Management

Accounting

Sultan Chand and

Sons

2013,

Reprint

3 Reddy T.S and

Reddy H.P

Management

Accounting

Margham

Publications

2013, VIII

Edition

Pedagogy

Lecture, PPT, Quiz, Assignment, Group Discussion, Seminar

Course Designers

1. Dr.G.Kavitha – Department of Commerce

2. Dr.S.Sujatha - Department of Commerce

Preamble

To interface with accounting and finance departments, help them to understand how firms

meet their financial objectives utilizing financial decision-making

Prerequisite

No prerequisite Knowledge required

Course Outcomes

On the successful completion of the course, students will be able to


Cos PO1 PO2 PO3 PO4 PO5

CO1 S S S M S

CO2 S S M S S

CO3 S S S S S


Syllabus.

UNIT I (14 Hrs)

Business Finance - Meaning, Definition, Scope, Importance, Finance Functions, Fixed and

variable objectives of Financial Management - Factors influencing Financial Decisions - Source

of Capital - Financial Planning - Capitalization-Time Value of Money.

UNIT II (14 Hrs)

AF16C12 PRINCIPLES OF FINANCIAL

MANAGEMENT

Category L T P Credit

Core 71 4 - 4

CO

Number CO Statement

Knowledge

Level

CO1 Define and identify the concepts of Financial Management K1

CO2 Understand Capital Structure, Cost of Capital for strategic Financial

Decision Making K2

CO3 Apply and practice the Theories for financial planning K3

Capital Structure - Introduction - Importance-Financial Break Even Point - Point of

Indifference - Optimal Capital Structure - Risk Return Trade off - Theories of Capital Structure,

NI, NOI, MM, Arbitrage process - Factors Determining Capital Structure - Capital Gearing.

Leverage - Meaning, Types, Impacts, Significance and Limitation.

UNIT III (14 Hrs) Cost of Capital – Meaning – Significance - Classification of cost - Computation of cost of

capital - Cost of debt, Preference, Equity and Weighted average Cost of Capital. Capital

Budgeting – Meaning – Need - Importance-Kinds and process of Capital Budgeting Techniques

of Appraisal of Investment Proposal.

UNIT IV (15 Hrs) Working Capital Management - Meaning, Concepts, Classification, Importance, Objects of

working Capital - Factors determining the Working Capital Requirements - Management of

working capital - Methods of Estimating Working Capital Requirements. Cash Management -

Determining optimum cash balance.

UNIT V (14 Hrs)

*Receivables Management - Forming of credit policy. Inventory Management - Tools and

Techniques of Inventory Management.*

Dividend Policy - Factors Affecting Dividend - Types of Dividend - Advantages and

disadvantages of stable dividend policy - Theory of Relevance and Irrelevance - Bonus Issue -

Rights Issue.

*Theory Only

Distribution of Marks Theory 40% Problems 60%.

Text Book

Sl.No. Author name Title of the

book

Publisher Year &Edition

1 Shashi .K.Gupta

Sharma R.K

Financial

Management

Kalyani

Publishers

2014, 7th

Edition

Reference Books

Sl.No. Author name Title of the book Publisher Year &Edition

1 Khan&Jain Financial Management Tata McGraw

Hill

2017,6th

Edition

2 Maheshwari S.N Financial Management Sultan Chand &

Sons

2013,14th

Edition

3 Pandey I.M Financial Management Vikaspublishing

House Ltd

2013, Reprint

4 Prasanna Chandra Financial Management TataMcGrawHill 2017, 4th

Edition

Pedagogy


Course Designers

1. Dr.(Mrs). S.Suma Devi

2. Dr. (Mrs). M.Nagamani

Preamble

To gain basic knowledge in the principles of management.

AF16C13 BUSINESS MANAGEMENT AND

ETHICS


CORE 56 4 - 4

Prerequisite

No prerequisite required

Course Outcomes




CO1 S S L M M

CO2 S S S L L

CO3 S S S S S


UNIT I (DL 12 Hrs)

Management – Definition - Nature and Scope - Functions-Contributions by Henry Fayol, FW

Taylor, Peter F Drucker, McGregor - Management as a Science, Art, Profession - Management

and Administration - Principles of Management – Planning - Meaning – Nature – Importance -

purpose of planning - planning process - Methods and Types of Plans - Advantages and

Limitations

UNIT II (DL 11 Hrs)

Decision Making - Steps in Decision Making. Organization – Meaning - Nature and Importance

- Process of Organization – Structure - Departmentation – Delegation – Centralization –

Decentralization – Authority - Responsibility Relationship - Line, Line & Staff – Functional -

Span of Control - Charts and Manuals - MBO & MBE – Group Dynamics and Organizational

Climate

UNIT III (DL 11 Hrs)

Leadership – Meaning – Importance - Functions Of Leadership - Leadership Styles - Qualities

Of A Good Leader – Motivation – Meaning - Need For Motivation - Theories Of Motivation -

Maslow, X, Y,Z Theory, Hygiene Theory.

UNIT IV (DL 11 Hrs)

Coordination – Meaning – Definition – Principles - Advantages And Disadvantages – Control –

Meaning – Importance - Process & Techniques Of Control.

UNIT V (DL 11 Hrs)

Business Ethics: Ethics – Meaning, Importance, Nature and Relevance – Values And Attitudes

of Professional Accountants - Seven Principles of Public – Ethics In Business

Text Books:

Sl.No. Author Name Title of the book Publisher Year and

edition

CO

Number


Level

CO1 Relate the basic concepts of management and ethics K1

CO2 Demonstrate the principles of management and ethics K2

CO3 Apply management principles and ethics in managerial environment K3

1 DinkarPagre Principles of

Management(Unit I – III)

Sultan Chand &

Sons, New Delhi

2009,5th

edition

2 Rajendra Pal

&Korlahalli J.S

Essentials of Business

Communication(Unit IV ,V)

Sultan Chand &

Sons, New Delhi

2008,11th

edition



edition

1 Bhushan Y.K Business Organization and

Management

Sultan Chand &

Sons

2009,5th

edition

2 JainV.K

Omprakash

Biyani

Business Communication Sultan Chand &

Company Ltd, New

Delhi

2009,1st

edition

3 Koontz and

O’Donnel

Principles of Management TataMcGraw Hill 2009,6th

edition

4 Pillai R.S.N

&Bagavathi

Modern Commercial

Correspondence

Sultan Chand & Co

Ltd, New Delhi

2008, 3rd

edition

Course Designers

1. Mrs. M. RajaRajeswari

2. Mrs. D. Sujini

Preamble

To enable the students to know the functioning of Indian financial markets and

institutions

Prerequisite

No prerequisite knowledge required.

Course Outcomes


CO

Number


Level

CO1 Relate the concepts of instruments and role of agents in financial

markets K1

CO2 Interpret and Analyze the degree of risk for its effective management K2

CO3 Organize the investment opportunities based on the relevance of

financial institutions K2,K3



AF16E01 FINANCIAL MARKETS &

INSTITUTIONS Category L T P Credit

Elective 86 4 - 5

CO1 S S M L S

CO2 S M L L S

CO3 S S S S S


Syllabus

UNIT I (17 Hrs)

Indian Financial System: Financial Market - Meaning - Need and Objectives. Functions -

Classifications of Financial Market. Capital Market: Role of Capital Markets - Functions -

Capital market instruments - Recent Trends in capital market in India – Money Market: Money

market instruments.

UNIT II (17 Hrs)

New issue market - Secondary market. Stock Exchange - Objectives - Functions. SEBI: Role

and Powers of SEBI. Recent Trends and developments in Security Market - OTCEI - NSE - BSE

-Achievements - Guidelines - DEMAT - Objectives – Importance

UNIT III (18 Hrs) Investment Institutions in India: UTI - ICICI - IDBI - IFCI - SFC. Commercial Banks - Role

and functions - Central Bank - Objectives and Functions - Insurance Companies –History and

Development of Insurance Companies - kinds of Insurance - IRDA - Powers and Functions –

Debt Market - Types of Bonds.

UNIT IV (17 Hrs) Mutual Fund - Meaning, Definition – Advantages – Types - Mutual Fund Products -

Performance of Mutual Fund - Role of Mutual Fund Sector - SEBI Regulations on Issue of

Mutual Fund - Recent Developments in Mutual Fund. Credit Rating - Features – Advantages -

CRISIL & ICRA - Domestic and Global Credit Rating Agencies.

UNIT V (17 Hrs)

Derivatives – Meaning – Definition – Importance - Kinds of Financial Derivatives – Forwards –

Features - financial forward - Futures - Types of Futures – Options – Types – Benefits – Swap –

Kinds - Derivatives in India – Securitization – Definition - Mechanism of Securitization –

Securitization in India

Text Books


edition

1 Varshney P.N. &

Mittal D. K.

Indian Financial System Sultan Chand &

Sons

2014 edition

Reference Books


edition

1 Avadhani V.A Marketing of

Financial Services

Himalaya Publishing

House

3rd

edition 2017

2 Gordan E,

Natarajan K

Financial markets

and services

Himalaya Publishing

House

10th

edition2018

3 Dr. Gurusamy S Financial markets and Tata McGraw Hill 2015 Edition

Institutions Publishing co.Ltd

Pedagogy


Course Designers

1. Mrs. M. Uma

2. Mrs. D. Sujaritha

Preamble

To provide a theoretical knowledge about the process of decision making with models of

business.

Prerequisite


Course Outcomes




CO1 S S M L L

CO2 S S S S M

CO3 S S S S M


Syllabus

UNIT I (17 Hrs)

Meaning of Business – Entrepreneur (Meaning, Characteristics of an Entrepreneur) – Enterprise

- a Business Venture - Business Idea and Opportunity - Examining Some Business Ideas in

Agriculture, Agro - Based Enterprises, General Trade (including shops), Manufacturing Products

and Services (including Hotels) and Their Unique Features by Incorporating Outsourcing.

UNIT II (17 Hrs)

Preparing a Business Plan – Retail Selling Grocery Shop - A Textiles Selling Shop - Any Other

Consumer Goods Selling Business - A Small Scale Manufacturing Unit - Printing Press -

Electrical and Electronic Goods Dealership. Contract Works as Business - Estimating the

Returns or Profits - Preparing A Conceptual and Graphic Model.

UNIT III (18 Hrs)

Financing model for a business: Sources for A Small Business - Owned Capital, Friends And

Relatives - Banks - Government Sources - Suppliers and Customers - Interest and Other Costs

AF16E02 BUSINESS MODELS Category L T P Credit

Core 86 4 - 5

CO

Number CO Statement

Knowledge

Level

CO1 Recall the basic ideas of Business K1

CO2 Interpret the Preparation method of business models.

K2

CO3 Develop procedural aspects in the various models of business K3

and The Terms and Conditions Attached to Such Sources and Investing the Finance in Assets -

The Working Capital Cycle.

UNIT IV (17 Hrs)

Marketing and Selling Models - Advertising and Soliciting Customers - Customer Relationship -

Quality Assurance - Pricing Methods - Competition and Strategies in Facing the Competition.

UNIT V (17 Hrs)

Models for Managing the Human Resources in the Business – Recruitment – Training -

Employee Productivity and Compensation - Building Up Organizational Procedures and

Commitment - Loyalty.

Text Books

Sl.No Author Name Title of the Book Publisher Year and

edition

1 Rashmi Bansal Take Me Home: The

Inspiring Stories of 20

Entrepreneurs

Westlands. 2014 edition

2 Peter F.Drucker Innovative

Entrepreneurship

Harper Business 2006 Reprint

3 Peter Theil Zero to One: Note on

Start- ups or How to

build the future

Crown Business 2014 edition

Reference Books

Sl.

No Author Name Title of the Book Publisher Year and edition

1 Sangram Keshari

Mohanty

Fundamentals of

Entrepreneurship

PHI 2005 edition

2 Alexander

Osterwandler

Business Model

Generation

Crown

Business

2014 edition

Pedagogy


Course Designers

1. Mrs. M. Uma

2. Mrs. S. Manasha

Semester : V of UG programme / III of PG programme

Title : Information Security (Level I)* NM13IS1

Objective Lecture Hours: 26

This course aims on introducing the theory and practice of designing and building secure

computer systems that protect information and resist attacks. It covers all aspects of cyber

security including network security, computer security and information security.

UNIT I (5 HRS)

Information security: History of IS-What is security?-characteristic of IS-components of I

system –security system life cycle model.

UNIT II (6 HRS)

Cryptography: Concepts and techniques-Plain text and cipher text- Encryption principles-

Cryptanalysis. Authentication methods-passwords-keys versus passwords-Attacking Systems via

passwords-Password verification

UNIT III (5 HRS)

Fire walls: Viruses and worms- Digital rights management-What is firewalls- Types of Fire wall-

Design Principles of Firewall

UNIT IV (5 HRS)

Hacking: Hacker hierarchy-password cracking-Phishing- Network Hacking- Wireless hacking.

UNIT V (5 HRS)

Case studies: DNS, IP SEC- Social media

Applicable to

* BA( all Branches), B. Sc Advanced Zoology & Biotechnology, B. Sc Plant Biology & Plant

Biotechnology, B. Sc Chemistry, B. Com Aided & SF , BBA Aided & SF.

MA & M. Sc all branches except Mathematics & Physics

TEXT BOOK:

S.no Author Title of book Publisher Year of

publication

1 Dr.Michael E.

Whitman,

Herbert J. Mattord

Principles and

Practices of

Information Security

Course

Technology

Cengage

Learning

4th

edition, 2012

2 Atul Kahato Cryptography and

Network Security

McGraw Hill

Education

3rd

Edition 2012

3 William Stallings Network Security

Essential Applications

and standard

Prentice Hall Current Edition

4 Devan N. Shah Information Security

Principles and Practice

Wiley India Current Edition

Course material will be supplied

SEMESTER V – PART – III

ADVANCED LEARNERS COURSE – SELF STUDY PAPER

HUMAN RESOURCE MANAGEMENT

SUBJECT CODE: AF12AC1

Credits : 5

Objective

To enable the students to acquire knowledge on Human Resource Management

UNIT I

Human Resource Management – Nature and Scope of the HRM – Managerial and Operating

Functions – Difference between Personnel management and HRM – Human Resource Planning

– Recruitment – Selection – Methods of Selection – Use of various Tests – interview techniques

in Selections.

UNIT II

Placement and Induction – Training – Methods – Techniques – Identification of Training Needs

–Development – Methods – Performance Appraisal – Methods – Promotions and Transfers

UNIT III

Remuneration – Factors determining remuneration – Components of Remuneration – Incentives

– Benefits – Motivation – Welfare and Social Security Measures

UNIT IV

Collective Bargaining – Workers participation in Management – Types – Quality Circles –

Management by Objectives – Environment of HRM – HRM as a Profession.

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches

Text Book:


edition

1 Shashi K.Gupta

and Rosy Joshi

Human Resource

Management

Kalyani Publishers Fourth

Edition

2010



edition

1 Dwivedi R.S Human Resource

Management

Vikas Pub House -

Noida

2010

Revised

Edition

2 Gary Dessler

Human Resource

Management

Prentice Hall Of India 2010 13th

edition

3 Gupta C.B Human Resource

Management

Sultan Chand & Sons 12th

edition

2010

Course Designers

1. Dr. (Mrs). M. Raja Rajeswari

2. Mrs. S. Dharchana


LOGISTICS AND SUPPLY CHAIN MANAGEMENT


Credits : 5

Objectives:

To know the concepts of logistics and Supply Chain management

UNIT I

Concepts of Logistics – Evolution – Nature and Importance – Components of Logistics

Management – Competitive advantages of Logistics – Functions of logistics management –

Principles . Supply chain management – Nature and Concepts – Value chain – Functions –

Supply chain effectiveness

UNIT II

Elements of Logistics and Supply chain management – Inventory carrying – Ware housing –

Material handling – Order Processing –Transportation – Demand Forecasting – Impact of

Forecasts on Logistics and Supply chain management – Performance measurements.

UNIT III

Transportation - Position of Transportation in Logistics and Supply chain management – Road,

Rail, Ocean, Air, Transport Multi model transport – containerization – CFS – ICDS - Selection

of transportation mode – Transportation Network and Decision – Insurance Aspects of logistics.

UNIT IV

Logistical Information system (LIS) – Operations – Integrated IT solution for Logistics and

Supply chain management – Emerging technologies in Logistics and Supply Chain management.

Components of a Logistic system – transportation – Inventory carrying – warehousing – order

processing – Ocean transport – ships – types – measurement of capacity of ships –shipping

information.

UNIT V

Multi Model transportation – Role of containerization –Problems – Characterizing practices –

Port Procedures – Exporting General Merchandise – Containerized cargo for export through

Inland container Depots – Bill of lading - Infrastructure development – Air Transport –

Comparative evaluation of transport system – Decision Criteria – Advantages of Air transport –

Importance – Insurance aspects of logistics.

Text Books

Sl.No. Author Name Title of the book Publisher Year and edition

1 Agrawal D.K Text book of

Logistics and Supply

Chain Management

Macmillan India Ltd Current Edition

2 Sunil Chopra &

Peter Meindl

Supply chain

management

Pearson Education

(Singapore) Pvt.ltd

Fourth edition

2010

Reference Books


1 Donald.J.Bowe

rsox, David

J.Closs

Logistics

Management The

Integrated Supply

Chain Process

Tata McGraw-Hill

1996 Edition

2 Reji Ismail Logistics

Management

Excel Books 2010, III Edition

3 Sahay B.S Supply chain

management

Macmillan India ltd 2010, IV Edition

Course Designers


2. Mrs. S. Dharchana

Preamble

To provide an in depth study of the Cost Accounting Principles and Techniques for

identification, analysis and classification of cost components

To Explain the basic concepts and processes in determination of cost of products and

services

To facilitate managerial decision making process

Prerequisite

Knowledge on Classification of Material, Labour and Overheads

Course Outcomes


CO CO Statement Knowledge

CM16C14 COST ACCOUNTING Category L T P Credit

CORE 86 4 - 4

Number Level

CO1 Understand and explain the conceptual framework of Cost Accounting K1 & K2

CO2 Familiarize concept and role of cost accounting in the business

management of manufacturing and non-manufacturing companies K2

CO3 Provide an in depth knowledge on cost ascertainment.

And to identify the areas of application of costing techniques. K3



CO1 S S S S S

CO2 S S S S S

CO3 S S S S S

Syllabus

Unit I (18 Hrs)

Cost Accounting – Definition, Meaning & Scope – Relationship of Cost Accounting with

Financial Accounting and Management Accounting – Methods of Costing – Cost Analysis,

Concepts and Classifications – Elements of Cost, Preparation of Cost Sheet and Tender –

Costing as an Aid to Management – Limitations and Objections Against Cost Accounting -

Reconciliation of Costs and Financial Accounts.

Unit II (17 Hrs)

Materials – Purchasing of Materials, Procedure and Documentation Involved in Purchasing –

Requisitioning for Stores – Methods of Valuing Material Issues – Maximum, Minimum & Re-

ordering Levels – EOQ – Perpetual Inventory.

Unit III (17 Hrs)

Labour – Systems of Wage Payment, Idle Time, Control Over Idle Time – Labour Turnover

Unit IV (17 Hrs)

Overhead – Classification of Overhead – Allocation and Absorption of Overheads. Activity

Based Costing.

Unit V (17 Hrs)

Process Costing – Features – Process Losses, Waste, Scrap, Normal Process Loss, Abnormal

Process Loss, Abnormal Gain and Inter-process Profit (Excluding Equivalent Production) –

Accounting for Joint and By-products.

Distribution of Marks Theory 20% and Problems 80%.

Text book:

S.

No

Authors Title Publishers Year of

Publication

1. Jain and Narang Cost Accounting Kalyani Publishers Reprint2015


S.

No

Authors Title Publishers Year of

Publication

1. Pillai R.S.N and

Bagawathi

Cost Accounting S Chand & co 2015ed

2 Maheswari. S N Principles of Cost

Accounting

Sultan Chand & sons Reprint 2016

Course Designers

1. Dr. G.Kavitha – Department of Commerce

2. Dr. C. Gomathy – Department of Commerce

Preamble

To familiarize the fundamental concept of Securities and Portfolio Management

To provide knowledge of risk and return involved in the different types of Securities

Prerequisite


Course Outcomes


CO

Number


Level

CO1 Define the concept of security market and Portfolio management K1

CO2 Classify the various types of security market K2

CO3 Build security value and application of portfolio techniques K3



CO1 S L L S S

CO2 S M M M S

CO3 S M L S S


Syllabus

UNIT I (14Hrs)

Nature and scope of Investment management: Investment Speculation and Gambling - Factors

Favorable for Investment – Investment Media – Features of an Investment Programme – The

Investment Process – Stages in Investment – Structure of Financial Markets - DEMAT-Ing –

Functions.

UNIT II (14 Hrs)

Security Valuation: Elements of Investment - Approaches to Investment - Historical

Developments of Investment Management - Basic Valuation Models - Bonds, Preference Shares,

Common Stock. Returns: Measurement - Traditional Technique - Holding Period – Yield -

Probability Distributions - Statistical Methods. Risk: Risk Classification - Systematic,

Unsystematic Risk Measurement - Standard Deviation and Variance - Regression Equation -

Correlation Coefficient - Co-variance - Investor’s Attitude towards Return and Risk.

UNIT III (15 Hrs)

Fundamental Analysis: Economic Analysis - Industrial Analysis - Company Analysis.

Technical Analysis: Assumptions - Dow Theory Charts and Signals - Technical Indicators.

Efficient Market Theory: Weak Form – Semi - Strong Form - Strong Form of Market -

Experiments and Analysis of Theory.Comparisons with Fundamental and Technical Analysis.

UNIT IV (14 Hrs)

AF16C15 SECURITY ANALYSIS AND

PORTFOLIO MANAGEMENT


Core 71 4 - 4

Portfolio Analysis: Traditional Vs. Portfolio Analysis - Markowitz Theory - Efficient Frontier -

Sharp ideal Index - Foreign Security Investment - Affecting the India Investor - Opportunities.

Portfolio Selection and International Diversification: Types of Investors - Finding Cut off Rate

- Internal Diversification.

UNIT V (14 Hrs)

Techniques of Portfolio Revision: Formula Plans - Constant Rupee Value - Constant Ratio -

Variable Ratio - Rupee Cost Averaging. Classification of Investment Companies - Management

Performance evaluation - Sharp’s Index - Treynor’s Index - Jensen’s Index - Empirical Tests.

Distribution of Marks: Theory 75% Problems 25%

Text Book

S.No Author Name Title of the Book Publisher Year and

edition

1 Preeti Singh Investment Management Himalaya

Publishing house

20th

edition

2018

Reference Books

S.No Author Name Title of the Book Publisher Year and edition

1 Punithavathy

Pandian

Security Analysis and

Portfolio Management

Vikas

Publishing

House Pvt. Ltd.

2012, 2nd

Edition

2 Jack Clark

Francis

Managements of

Investments

McGraw-Hill II Edition

3 Bhalla.V.K Investment Management S Chand & Co 17th

Edition

Pedagogy


Course Designer

1. Mrs. M. Uma

2. Mrs. D. Sujini

AF16C16 CORPORATE GOVERNANCE Category L T P Credit

Core 71 4 - 4

Preamble

To analyse corporate governance mechanism and principles

To understand the code and guidelines of corporate governance

Course Outcomes




CO1 S S S S M

CO2 S S S S M

CO3 S S S S M


Syllabus

UNIT I (15 Hrs)

Corporate Governance – Introduction – People Orientation of Public Governance- Different

Systems in Public Governance- Structure of Public and Corporate Governance- Comparison

between Corporate Governance and Public Governance- History of Corporate Governance –

Concept of Corporate Governance & Stakeholder.

UNIT II (14 Hrs)

Corporate Governance Mechanism and Overview – 4 P’s of Corporate Governance- Wealth

Creation, Management and Distribution – Disclosure in Offer Documents- Clause 49. Principles

of Corporate Governance – Introduction – OECD Principles of Corporate Governance –

Annotations to the OECD Principles of Corporate Governance. – Issues Related to Corporate

Governance- Introduction – Need for Good Corporate Governance- Role and Responsibilities of

Investors- Competency and Training.

UNIT III (14 Hrs)

Decision System- Role of the Directors and Management – The Board Performs its Oversight

Function- Relationships with Stockholders and other Constituencies-Corporate capital and its

property rights- Mechanism and control -Systemic Problem of Corporate Governance-

Introduction and History- Code of Business Conduct- Code of Business Ethics. – Corporate

Social Responsibility- Introduction – Implementation Generate Business Benefits.

UNIT IV (14 Hrs)

Codes and Guidelines- Guidelines for Person in charge – Duties and Responsibilities of Person

in charge- General Code of Corporate Governance- Guidelines- Rules and Regulations –

Enforcement of Regulations- e-Governance.

UNIT V (14 Hrs)

International Corporate Governance –Germany – France- United Kingdom- USA- Corporate

Governance in leading Indian Companies.

Text Book

S.No Author Name Book Name Publisher Year and

edition

1. Swami Parthasarathy Corporate

Governance

New Delhi :

Biztantra

Fifth edition

reprint 2008

CO

Number CO Statement

Knowledge

Level

CO1 Find and Summarize mechanism, principles, and issues related to

corporate governance. K1, K2

CO2 Illustrate the corporate governance code and guidelines K2

CO3 Develop the role of corporate governance in national and international

companies K3

Reference Books

S.No Author Name Book Name Publisher Year and

edition

1. Kesho, Prasad Corporate

Governance

New Delhi :

Prentice Hall

India

Fourth edition

2006

2. Singh.S Corporate

Governance

New Delhi :

Excel Books

Third edition

2010

Course Designers

1. Dr. M. Raja Rajeswari

2. Mrs.D.Sujini

Preamble

To acquire an executive level perspective and strategy formulation and implementation.

To provide conceptual components of the entire strategy management process.

Prerequisite


Course Outcomes




CO1. S S M S S

CO2. S M S S L

CO3. S S S S S


Syllabus

UNIT I (14 Hrs)

Environmental of International Business - Political, Cultural, Technological, Social and

Financial Context of Corporate Strategy - The 7’s Framework.

UNIT II (14 Hrs)

Corporate Strategic Plans – Mission & Vision of the Firm, Hierarchical Levels of Planning –

Strategic Planning, Process – Merits and Limitations – Organizational Structure and Strategy.

UNIT III (15 Hrs)

AF16C17 STRATEGIC MANAGEMENT Category L T P Credit

CORE 71 4 - 4

CO

Number CO Statement

Knowled

ge Level

CO1. Find out the environmental factors of the business K1

CO2. Relate and interpret the corporate strategic plans K2

CO3. Utilize and Make use of the essence of strategies for globalization K3

Competitive Cost Dynamic – Expertise Curve – BCG Approach – Porters Approach –

Importance of Scanning Environment SWOT Analysis – Strategy and Technology – Technology

Management - In House Development of Technology – Acquisition and Absorption of

Technology.

UNIT IV (14 Hrs)

Diversification – Mergers and Acquisition – Turnaround Management – Implementation of

Strategy – Evaluation and Control of Strategy – Strategies for Globalization.

UNIT V (14 Hrs)

Compulsion For Indian Companies To Go Global – Indian Competitive Advantage As A

Nation - Trust Products For Export – Concern For Quality.

Text Book:


1 Rao V.P & Hari

Krishnan

Strategic

Management

Excel Books 2004 edition



1 Srinivasan Strategic

Management

Prentice Hall 2014, V edition

2 Subba Rao P Business Policy and

Strategic

Management

Himalaya

Publishing

House

2010, IV edition

Course Designers

1. Mrs. S. Manasha

2. Mrs. D. Sujaritha

Preamble

To enhance the knowledge of total quality management and ISO standards

Prerequisite


Course Outcomes


AF16E03 TOTAL QUALITY

MANAGEMENT


Elective 86 4 - 5

CO

Number CO Statement

Knowledge

Level

CO1 Show the definition and essential elements of Total Quality

Management K1

CO2 Explain about the performance of Personnel’s at every level of

organization K2

CO3 Apply the various tools that can be employed to enhance Quality K3



CO1 S S S S M

CO2 S S S S M

CO3 S S S S M


Syllabus

Unit I (17 Hrs)

Introduction - Need for quality - Evolution of quality - Definition of quality - Dimensions of

manufacturing and service quality - Basic concepts of TQM - Definition of TQM – TQM

Framework - Contributions of Deming, Juran and Crosby – Barriers to TQM.

Unit II (18 Hrs)

Leadership – Strategic quality planning, Quality statements - Customer focus –Customer

orientation, Customer satisfaction, Customer complaints, Customer retention -Employee

involvement– Motivation, Empowerment, Team and Teamwork, Recognition and Reward,

Performance appraisal - Continuous process improvement – PDSA cycle,5s, Kaizen - Supplier

partnership – Partnering, Supplier selection, Supplier Rating.

Unit III (17 Hrs)

The seven traditional tools of quality – New management tools – Six-sigma: Concepts,

methodology, applications to manufacturing, service sector including IT – Bench marking–

Reason to bench mark, Bench marking process – FMEA – Stages, Types.

UNIT IV (17 Hrs)

Quality circles – Quality Function Deployment (QFD) – Taguchi quality loss function –TPM

Concepts, improvement needs – Cost of Quality – Performance measures.

UNIT V (17 Hrs) Need for ISO 9000- ISO 9000-2000 Quality System – Elements, Documentation, Quality

auditing- QS 9000 – ISO 14000 – Concepts, Requirements and Benefits – Case studies of TQM

implementation in manufacturing and service sectors including IT.

Text Book


1 Total Quality

Management

Dale

H.Besterfiled,

Pearson Fourth Edition,2016

Reference Book


1 James R. Evans

and William M.

Lindsay

The Management

and Control of

Quality

Pearson Education

Asia,

6th Edition, South-

Western (Thomson

Learning), 2005.

2 Oakland, J.S TQM – Text with

Cases

Butterworth –

Heinemann Ltd

3Oxford, 3rd

Edition, 2003.

3 Suganthi,L and

Anand Samuel

Total Quality

Management

Prentice Hall (India)

Pvt. Ltd

Reprint 2004

4 Janakiraman,B

and Gopal, R.K

Total Quality

Management –

Text and Cases

Prentice Hall (India)

Pvt. Ltd

Reprint 2006

Pedagogy


Course Designers


2. Mrs. S. Manasha

Preamble

To instill understanding of the legal procedures formulated under Banking Regulation

Act, Negotiable Instruments Act and other legal issues.

Prerequisite


Course Outcomes




CO1 S S S S M

CO2 S S S S M

CO3 S S S S M


UNIT I (17 Hrs)

Banking Regulation Act 1949 - Definition of Banker and Customer – Relationships Between

Banker and Customer – Obligations of a Banker – Banker’s Right.

UNIT II (17 Hrs) Central Bank – Functions – Opening of Account – Types of Deposit – Bank Pass Book – Special

Types of Customer - E- Banking – Mobile Banking – ATM – EFT – Types Of Plastic Money.

UNIT III (18 Hrs) Negotiable Instruments - Cheques – Material Alteration - Crossing of Cheques – Types of

Crossing - Collection of Cheques – Statutory Protection - Payment of Cheques - Statutory

Protections to Paying Banker - Refusal of Payment Cheques - Holder & Holder in Due Course –

Duties – RTG’s.

UNIT IV (17 Hrs) Loan and Advances – Classification – Factors Limiting the Level of Bank’s Advances -–

Secured Advances - Non Fund Based Advances – Unsecured Loan- Modes of Creating Charge -

Lien - Pledge - Hypothecation – Mortgage – Guarantees – Indemnity – Letter of Credit.

AF16E04 BANKING THEORY, LAW AND

PRACTICE


Elective 86 4 - 5

CO

Number CO Statement

Knowledge

Level

CO1 To show specialized knowledge of law and practice relating to

Banking K1

CO2 Explain about the banking instruments and the new advancements in

the banking sector K3

CO3 Relating the banking forms of securities that will be useful for the

business K2,K3

UNIT V (17 Hrs) Forms of Securities – Advances Against Documents of Title to Goods – Stock Exchange

Securities – Mutual Fund Units – Life Insurance Policies – Real Estate – FDR – Book Debts –

Gold Ornaments.

Text Book


1 Sundharam

Varshney

Banking Theory,

Law and Practice

Sultan chand& sons 17th

Revised edition

2012


Sl.

No.

Author Name Title of the book Publisher Year and edition

1 Gordon

Natarajan

Banking Theory,

Law and Practice

Himalaya Publishing

House

Nineth edition 2012

2 Kandasami K.P

Natarajan S

Parameswaran R

Banking

Law and Practice

S. Chand & Co. Ltd. Fourth Revised

Edition

3 Tannanm.

Lrt.Honourable ,

Tayakar MR

Banking Law

And Practice In

India

Thacker And Co Ltd

- Bombay

27th

Edition 2017

Course Designers


2. Mrs. S. Manasha

SKILL BASED SUBJECT - FINANCIAL ANALYTICS AND INFORMATION

SYSTEMS

Sem Sub code Title of paper Hrs/

week

Dura

tion

CI

A

ES

E

Total Cre

dits

V &

VI

SB16FM02 THEORY -

FINANCIAL

APPLICATIONS &

MODELLING

2 2 25 75 100 4

V &

VI

SB16FMP2 PRACTICALS -

FINANCIAL

ANALYTICS

1 2 40 60 100 2

SKILL BASED SUBJECT

SEMESTER V&VI - FINANCIAL APPLICATIONS & MODELLING

SUBJECT CODE- SB16FM01

Credits: 5 Hours: 58

Syllabus

Unit I(11 Hrs)

Research Methodology – Introduction - Defining the research problem - Research Design -

Sampling design.

Unit II(12 Hrs)

Measurement and scaling techniques - Methods of data collection - Processing and analysis of

data.

Unit III(12 Hrs)

Sampling fundamentals - Testing of Hypothesis I (Parametric or standard tests of hypothesis)

Unit IV(12 Hrs)

Chi- square test - Analysis of variance and covariance - Testing of Hypothesis II

(nonparametric or distribution)- free tests.

Unit V(11 Hrs)

Multivariate Analysis Techniques - Interpretation and report writing.

Text Book S.No Author Name Title of the Book Publisher Year and Edition

1. Kothari. C.R. 1. Research

Methodology

New Age

International (P)

Limited

2015 Revised Edition

Reference Books

S.No Author Name Title of the Book Publisher Year and Edition

1. Kurien, C.T. A Guide to Research in

Economics

2.

Sangam Publishers

for Madras Institute

of Development

Studies

2015 Revised Edition

SKILL BASED SUBJECT

SEMESTER V&VI - FINANCIAL APPLICATIONS & MODELLING

SUBJECT CODE- SB16FMP2

Load the data from MSN Money at http://money.msn.com/investing. Choose your own company

and repeat the analysis from Problem 2. To retrieve the data for your company, enter the ticker

symbol. Now choose Financials and then Income Statement from the menu. Display the annual

income statement and copy the sales and net income data. Now enter the data into your template.

EXCEL

1. Suppose that at the beginning of May 2012 you purchased shares in Apple, Inc. (Nasdaq:

AAPL). It is now five years later and you decide to evaluate your holdings to see if you have

done well with this investment. The table below shows the market prices of AAPL.

a) Enter the data, as shown, into a worksheet and

format the table as shown.

b) Create a formula to calculate rate of return for each

year. Format the results as percentages with two

decimal places.

c) Calculate the total return for the entire holding

period. What is the compound average annual rate of

return?

d) Create a Line chart showing the stock price from May 2006 to May2011. Make sure to title

the chart and label the axes. Now, create an XY Scatter chart of the same data. What are the

differences between

these types of charts? Which type of chart is more appropriate for this data?

e) Experiment with the formatting possibilities of the chart. For example, you might try changing

it to a 3-D Line chart and fill the plot area with a marble background. Is there any reason to use

this type of chart to display this data? Do the “enhancements” help you to understand the data?

DATE PRICE

2012 59.77

2013 121.19

2014 188.75

2015 135.81

2016 256.88

2017 337.41

2. In your position as research assistant to a portfolio manager, you need to analyze the

profitability of the companies in the portfolio. Using the data for Chevron Corporation

below:

a) Calculate the net profit margin for each year.

b) Calculate the average annual growth rates for revenue and net income using the GEOMEAN

function. Is net income growing more slowly or faster than total revenue? Is this a positive for

your investment in the company?

c) Calculate the average annual growth rate of total revenue using the AVERAGE function. Is

this result more or less accurate than your result in the previous question? Why?

d) Create a Column chart of total revenue and net income. Be sure to change the chart so that the

x-axis labels contain the year numbers, and format the axis so that 2017 is on the far right side of

the axis.

3. Repeat Problem 2 using the data below for Qualcomm Inc. However, this time you should

create a copy of your worksheet to use as a template. Replace the data for Chevron with that

of Qualcomm.

a) Do you think that Qualcomm can maintain the current growth rates of sales and net income

over the long run? Why or why not?

b) Which company was more profitable in 2010? Which was more profitable if you take a longer

view? Would this affect your desire to invest in one company over the other?

FISCAL

YEAR

2017 2016 2015 2014 2013

TOTAL

REVENUE

1,98,198 1,71,636 2,64,958 2,20,904 2,04,892

NET

INCOME

19,024 10,483 23,931 18,688 17,138

FISCAL

YEAR

2017 2016 2015 2014 2013

TOTAL

REVENUE

10,991 10,416 11,142 8,871 7,526

NET

INCOME

3,247 1,592 3,160 3,303 2,470

4. Using the data for Paychex, Inc. (Nasdaq: PAYX), presented below:

a) Calculate the ratio of each years’ data to the previous year for each of the above items for

Paychex, Inc. For example, for the year 2010, the ratio for sales is $2,000.82/$2,082.76 = 0.9607.

b) From your calculations in part a, calculate each year’s rate of growth. Using the example in

part a, the ratio is 0.9607, so the percentage growth in sales for 2010 is 0.9607 – 1 or –3.93%.

c) Calculate the average growth rate (using the AVERAGE function) of each of the above items

using the results you calculated in part b. These averages are arithmetic averages.

d) Use the GEOMEAN function to estimate the compound annual average growth rate (CAGR)

for each of the above items using the results that you calculated in part a. Be sure to subtract 1

from the result of the

GEOMEAN function to arrive at a percent change. These averages are geometric averages.

e) Compare the results from part c (arithmetic averages using the AVERAGE function) to those

for part d (geometric averages using the GEOMEAN function) for each item. Is it true that the

arithmetic average growth rate is always greater than or equal to the geometric average (CAGR)?

f) Contrast the results for the geometric averages to those for the arithmetic average for the

variables listed below. What do you observe about the differences in the two growth estimates

for Sales

and Accounts Payable? What do you observe about the differences in the two estimates for Total

Assets and Retained Earnings? Hint: Look at the results from part b (the individual yearly

growth rates) for each

variable to draw some conclusions about the variation between the arithmetic and geometric

averages.

1. Sales

2. EBIT

3. Total Assets

4. Accounts Payable

5. Retained Earnings

FISCAL

YEAR

2017 2016 2015 2014 2013

SALES $ 2000.82 $ 2082.76 $ 2066.32 $ 1886.96 $ 1674.60

EBIT 729.31 812.08 854.82 743.27 674.77

TOTAL NET

INCOME

477.00 533.54 576.14 515.45 464.91

DIVIDENDS

PER SHARE

1.24 1.24 1.22 1.02 0.69

BASIC EPS

FROM

TOTAL

OPERATIONS

1.32 1.48 1.56 1.35 1.23

TOTAL

ASSETS

5,226.30 5,127.42 5,309.79 6,246.52 5,549.30

ACCOUNTS

PAYABLE

37.3 37.33 40.25 46.96 46.67

TOTAL

LIABILITIES

3,824.32 3,785.94 4,113.15 4,294.27 3,894.46

RETAINED

EARNINGS

856.29 829.50 745.35 1,595.10 1,380.97

NET CASH

FROM

OPERATING

ACTIVITIES

610.92 688.77 724.67 631.23 569.23

5. Financial condition analysis of a company – using application of formula in excel and using

readyratios.com

a) Financial Position Analysis using ReadyRatios.Com with interpretation

b) Financial performance analysis using ReadyRatios.com with interpretation

SPSS

6) Draft a questionnaire and collect 50 samples for the same and enter it in SPSS

7) Create an SPSS Dataset and Determine the number of 18-22 year old population in 2000,

2004 and 2005

8) Open the Employee_data.sav file!

Transform / Select Data

a) What is the proportion of custodials?

b) What is the proportion of women within managers?

Graphs

Create a column diagram about the proportion of employees grouped by gender!

Embellish the graph! Put the value of proportions into the chart!

b) Transform this column diagram into a pie chart!

c) Create a scatter plot about month since hire and beginning salary if you set markers by

gender! Embellish the graph!

d) Create a scatter plot about month since hire and previous experience if you set markers

by employment category! Embellish the graph!

e) Define simple box plot about previous experience! Embellish the graph!

f) Define simple box plot about the month since hire categorized by the employment

category! Embellish the graph!

g) Define box plot about the previous experience categorized by the employment

category clustered by gender! Embellish the graph!

h) Create a graph to test the normal distribution of beginning salary!

Central Tendencies, Measures of Distribution, Measures of Asymmetry

a) Define the central tendencies of month since hire!

b) Define the characteristics of distribution of previous experience!

c) What is the average salary of employees belonging to the minority?

Correlation and Linear Regression

Is there any relation between previous experience and month since hire?

b) Determine a linear relation between the month since hire and previous experience of

PARTICULARS 2000 2004 2005

UNIVERSITY

STUDENT

47498 66309 70153

NUMBER OF

TEACHERS

17302 19103 18098

NUMBER OF

INSTITUTIONS

77 91 90

NUMBER OF

STUDENTS IN THE

% OF THE 18-22

YEAR-OLD

POPULATION

10.4 13.9 15

employees!

c) Define a 90% confidence interval for its b0 and b1 parameters!

d) Define a 90% confidence interval for the y variable!

e)Open the Cars.sav file!

Transform / Select Data a)How old are the cars? Create a new variable as age!

b) What is the ratio of American, European and Japanese cars within cars with higher

consumption than 20 miles per gallon?

c) What is the ratio of those American cars which have 4-6-8 cylinders?

Estimation and Hypothesis Testing

a)Define a 95% confidence interval for the vehicle weight!

b) Define a 90% confidence interval for the horsepower!

c) Define a 98% confidence interval for the time to accelerate!

d) Test the hypothesis that the average consumption of cars is 20 miles per gallon! (α =

5%)

e) Use One Sample T Test to determine whether or not the average miles per gallon

significantly differ from 24 at 10% significance level!

f) Test the hypothesis that the average horsepower of cars is 100! (α = 5%)

g) Test the hypothesis that the average consumption of Japanese and American cars is the

same! (α = 5%)

h) Test the hypothesis that the average consumption of European and American cars is

the same! (α = 10%)

i) Check if the horsepower follows a normal distribution or not!

Statistical Dependence

a) Create a crosstabs from the model year and the country of origin!

b) Create a crosstabs from the number of cylinders and the country of origin!

c) Is there any relationship between the country of origin and engine displacement?

d) Is there any relationship between the country of origin and horsepower?

e) Is there any relationship between the country of origin and vehicle weight?

SEMESTER VI – PART III


INFORMATION SYSTEMS FOR BUSINESS


Credits : 5

Objectives:

To gain knowledge of ERP, MIS, SAD, Database and Knowledge management.

To develop understanding of Information Technology and its use in Decision Making

areas of business environment.

UNIT I

Management Information systems in a Digital Firm: Concept - Definition – Role of MIS –

Impact – MIS and User – Management as a Control System – MIS: support to

Management – Management effectiveness and MIS-Organization as a System –

Organization effectiveness – MIS for a Digital Firm. Decision Making: Concepts –

Process – Decision analysis by Analytical Modelling – Behavioural Concepts in Decision

Making – Organizational Decision-Making – MIS and Decision Making.

UNIT II

Systems Engineering Analysis and Design: System Concepts – System Control –

System Types – Handling System Complexity – Classes of Systems – General Model of

MIS – Need for System Analysis – System Analysis of Existing system- New

Requirement – System development Model – SSAD-OOA-OOT-OOSAD. Development

Process of MIS: Long Range plans – Ascertaining class of Information – Determining –

Development and Implementation of MIS – Management of Information Quality in MIS –

Organization for Development of MIS-Development Process Model.

UNIT III

Decision support system and Knowledge Management: Concept - GDSS – DSS

application in e-Enterprise - Knowledge Management - Knowledge Management

Systems – KBES - MIS and the benefits of DSS. Enterprise Management Systems:

EMS-ERP System – ERP Models and Modules – Benefits - ERP Product Evaluation-

ERP Implementation – SCM - Information Management in SCM – CRM - EMS and MIS.

Applications in Manufacturing and Service Sector: Personnel management – Financial

management – Production management – Materials management – Marketing

management – Introduction to service sector – Applications in service industry.

UNIT IV

Information, Knowledge, Business Intelligence: Concepts – Classification – Methods -

Value of Information - Business Intelligence - MIS and Information and knowledge.

Database and Client Server Architecture: Concepts-Models-Data Models-Database

Design-Conceptual Model and Physical Model – RDBMS-Client - Server Architecture –

Client - Server Implementation Strategies - MIS and RDBMS.

UNIT V

Information Security Challenges in e-Enterprises: Introduction-Security Threats and

Vulnerability-Controlling Security Threat and Vulnerability-Managing Security Threat in

e-Business-Disaster Management-Information Security. Information Technology Impact

on Society: Introduction – Impact of IT on Privacy – Ethics – Technical Solutions for

Privacy Protection – Intellectual Property, Copyright and Patents – Impact of IT on

Workplace – Information System Quality and Impact – Impact on Quality of Life.

Text Book:

Sl.

No.


1 Jawadekar W.S Management

Information Systems

TMGH, New Delhi Reprint 2009


Sl.

No.


1 Gordon B Davis and

Margethe H Olson

Management

Information Systems

TMGH, New Delhi 2010, 2nd

Edition

2 Sadagopan Management

Information Systems

Prentice hall of

India

2012, 1st Edition

Course Designers

1. Mrs. D. Sujini

2. Mrs. R.Shiji

SEMESTER VI – PART – III


KNOWLEDGE MANAGEMENT SYSTEM

SUBJECT CODE: DA15AC4

Credits: 5

UNIT I

Knowledge Management: KM Myths – KM Life Cycle – Understanding Knowledge –

Knowledge, intelligence – Experience – Common Sense – Cognition and KM – Types of

Knowledge – Expert Knowledge – Human Thinking and Learning.

UNIT II

Knowledge Management System Life Cycle :Challenges in Building KM Systems –

Conventional Vrs KM System Life Cycle (KMSLS) – Knowledge Creation and Knowledge

Architecture – Nonaka’s Model of Knowledge Creation and Transformation. Knowledge

Architecture.

UNIT III Capturing Knowledge :Evaluating the Expert – Developing a Relationship with Experts –

Fuzzy Reasoning and the Quality of Knowledge – Knowledge Capturing Techniques, Brain

Storming – Protocol Analysis – Consensus Decision Making – Repertory Grid- Concept

Mapping – Black boarding.

UNIT IV

Knowledge Codification :Modes of Knowledge Conversion – Codification Tools and

Procedures – Knowledge Developer’s Skill Sets – System Testing and Deployment – Knowledge

Testing – Approaches to Logical Testing, User Acceptance Testing – KM System Deployment

Issues – User Training – Post implementation.

UNIT V

Knowledge Transfer And Sharing :Transfer Methods – Role of the Internet – Knowledge

Transfer in e-world – KM System Tools – Neural Network – Association Rules – Classification

Trees – Data Mining and Business Intelligence – Decision Making Architecture – Data

Management – Knowledge Management Protocols – Managing Knowledge Workers.

Text Book:

S. No Author Title of Book Publisher Year of

Publication

1 Elias.M. Award &

Hassan M. Ghaziri

Knowledge

Management

Pearson

Education

2003 Edition


S. No Author Title of Book Publisher Year of

Publication

1 Guus Schreiber,

Hans Akkermans,

Anjo Anjewierden,

Robert de Hoog,

Nigel Shadbolt,

Walter Van de Velde

and Bob Wielinga

Knowledge

Engineering and

Management

Universities

Press

2001 Edition

2 C.W. Holsapple Handbooks on

Knowledge

Management

International

Handbooks

on Information

Systems

Vol 1 and 2,

2003 edition

Course Designers

1. Mrs. D. Sujini

2. Mrs. R.Shiji

SEMESTER III - JOB ORIENTED COURSE

SECURITIES MARKET CERTIFICATION PROGRAM - THEORY

Hours: 60

Objective:

To understand the concepts in the field of finance and capital market

To enable the students to recognize the NCFM, NISM and BCSM certification courses

To provide hands on training in trading, clearing and settlement activities in the field of

finance and capital market

UNIT I (DL = 6 Hrs)

Introduction – Market Segments – Products and Participants – Reforms in Indian Security

Market – Brief discussion about Equity and Derivative Markets. Government of India – SEBI –

RBI – SAT – Stock Exchange – Testing and Certifications. Securities Contract regulation Act

1956 – Securities Contract(Regulation) Rules 1957 – Securities and Exchange Board of India

Act 1992 – SEBI (Stock Brokers and Sub Brokers) Regulations 1992 – SEBI (Prohibition of

Insider Trading) regulations 1992.

UNIT II (DL = 6 Hrs)

MARKET INTERMEDIARIES: Market intermediacies – Registration- Renewal – Testing &

certification-files – FII’S – FI’S – QIB – NRI –OCB – PIO.Corporate benefits – Bonus –Split –

Merger and acquisition – Demerger – Face value – Market lot – Reduction of Share

capital demat.

UNIT III (DL = 6 Hrs)

TRADING, CLEARING & SETTLEMENT: Broker- Sub Broker – Investment

Consultant, PMS Investor Service – Office setup.Client enrollment – KYC norms –UCC,Upload

NSE / BSE / Depository BO account – Broker Client Relations – Legal Implication – Disputes –

ArbitrationsMechanism.Stock Exchange – Clearing Corporation Trading –Clearing and

Settlement Mechanism Margins Capital adequacy norm – volume – Turn over Corporate

Manager – Broker /Sub-broker terminal management – Risk Management.

UNIT IV (DL = 6 Hrs)

LEGAL FRAME WORK: Securities Contract regulation Act 1956 – Securities

Contract (Regulation) Rules 1957 – Securities and Exchange board of India Act 1992 – SEBI

(Stock Brokers and Sub Brokers) Regulations 1992 – SEBI (Prohibition of Insider Trading )

regulations 1992 – The Depositories Act 1996 – The Companies Act 1956 – Indian Contract Act

1956 – Income Tax Act 1961 –Money Laundering Act 2002.

UNIT V (DL = 6 Hrs)

TECHNICAL AND FUNDAMENTAL ANALYSIS: Technical analysis – Charting –

Fundamental analysis – Study of annual report ratios – Investment ideas, Recommendations,

Exam point of view Discussion and Business franchising.Accounting and Taxation., Sales

practices and Investor protection practices. Mutual Fund, Forex, MCX

Text Book:

Sl.No. Author Name Title of the book

1 Finance/Capital Market Certification

Program

Annamalai Capital Services

Books for Reference :

S.No Author Name Title of the Book Publisher Year and

Edition

1 V.A. Avadhani Marketing of Financial

Services

Himalaya

Publishing House

House

2013,

3rd

Edition

2 E.Gordan,

K.Natarajan

Financial markets and

services

Himalaya Publishing

House

2013,

8th

Edition

4 Dr.S Gurusamy Financial markets

and Institutions

Tata McGraw Hill

Publishing co.Ltd

2011,

3rd

Edition,

5 Varshney P.N.

& Mittal D. K.

Indian Financial System Sultan Chand &

Sons

2010,

12th

Edition,

SEMESTER III - JOB ORIENTED COURSE

SECURITIES MARKET CERTIFICATION PROGRAM - PRACTICAL / HANDS ON

TRAINING

1. Broker – Sub Broker – Investment Consultant, PMS Investor Service – Office setup. Client

enrollment – KYC norms – UCC, Upload NSE / BSE / Depository BO account – Broker

Client Relations – Legal implication – Disputes – Arbitrations Mechanism.

2. Stock Exchange – Clearing Corporation Trading – Clearing and Settlement Mechanism.

Margins Capital adequacy norm – volume – Turnover Corporate Manager – Broker / Sub

broker terminal management – Risk management.

3. Front end, back end software – Trading terminal setup – Back Office Management

4. Market type - Market Phase – Log in NEAT / BOLT Screen – Order /Management – trade

Management – Delivery In / Out – Pay In / Out – Auction Market – Risk Management –

Reports – File Transfer Protocol.

5. Technical analysis – Charting – Fundamental analysis – Study of annual report ratios –

Investment ideas, Recommendations.