Kindly Refer the Official Communication of the University in The

VERY IMPORTANT INSTRUCTIONS: Kindly refer the official communication of the University in the B.A. R&S (from III semester onwards) file .

APPENDIX – 15 (R)

UNIVERSITY OF MADRAS

BACHELOR DEGREE COURSES - UNDER THE FACULTY OF COMMERCE AND MANAGEMENT SCIENCES (B.COM)

CHOICE BASED CREDIT SYSTEM ( w.e.f. 2008-2009)

SECOND AND THIRD YEAR (i.e. III,IV,V & VI Semester)

UG DEGREE COURSES UNDER VARUOUS FACULTIES (APPENDIX-A) Sl.No. Degree Name of the Course Name of the Faculty 1. B.Com. Bachelor of Commerce Commerce 2. B.Com. (AF) Bachelor of Commerce (Accounting & Commerce Finance) 3. B.Com. (BM) Bachelor of Commerce (Bank Commerce Management) 4. B.Com. (MM) Bachelor of Commerce (Marketing Commerce Management) 5. B.B.A Bachelor of Business Administration Management Sciences 6. B.Sc. (ISM) Bachelor of Science (Information Management System Management) Sciences 7. B.Com.(CS) Bachelor of Commerce (Corporate Commerce Secretaryship) 8. B.Com. Bachelor of Commerce (Co-operation) Commerce (Co-operation)

The Scheme of Examinations for different semesters shall be as follows:-

Vide APPENDIX - B

1 APPENDIX- B

6. SCHEME OF EXAMINATIONS : SECOND AND THIRD YEAR (i.e. III,IV,V & VI Semester)

1. BACHALOR OF COMMERCE (B.COM.)

THIRD SEMESTER

STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam

III Core -V Corporate Accounting 4 6 25 75 100 Core -VI Business Laws 4 5 25 75 100 Core- VII Banking Theory Law & Practice 4 5 25 75 100 Core- VIII Marketing 4 5 25 75 100 Allied - III (1) Business Statistics & O.R- I 25 75 OR 4 6 100 (2) Rural Economics 25 75 IV 2 Soft skill 3 2 40 60 100 IV 3 Environmental (Examination will be held in 1 Studies Semester IV)

FOURTH SEMESTER

STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam

III Core –IX Advanced Corporate Accounting 4 6 25 75 100 Core –X Company Law 4 5 25 75 100 Core –XI Financial Services 4 5 25 75 100 Core –XII Business Taxation 4 5 25 75 100 Allied –IV (1) Business Statistics & O.R - II 25 75 OR 4 6 100 (2) International Economics 25 75 IV2 Soft Skill 3 2 40 60 100 IV3 Environmental 2 1 25 75 100 Studies

2 FIFTH SEMESTER

COURSE COURSE TITLE Cre Ins. MARKS PART COMPONENTS dit Hrs/ CIA Ext. Week Exam Total SEMESTER – V I Core – XIII Cost Accounting 4 6 25 75 100 Core –XIV Practical Auditing 4 5 25 75 100 Core – XV Entrepreneurial Development 4 6 25 75 100 Core – XVI Financial Management 4 6 25 75 100 III Elective – I : (1) Income Tax Law & Practices – I 5 6 25 75 100 OR (2)Visual Basic Programming 25 75 100

IV 4 Value Education 1

SIXTH SEMESTER COURSE COURSE TITLE Cre Ins. Marks PART COMPONENTS dit Hrs/ Week CIA Ext. Total Exam

I Core – XVII Advanced Cost Accounting 4 6 25 75 100 Core –XVIII Management Accounting 4 6 25 75 100 Core - XIX Business Environment 4 5 25 75 100 II Elective – II (1) Income Tax Law & 5 6 25 75 100 Practice – II Or (2) Visual Basic Practical 40 60 100 Elective – III (1) Human 5 6 25 75 100 Resources Management OR (2) Portfolio 25 75 100 Management

V Extension activities 1

3 2. B.COM. (ACCOUNTING AND FINANCE)

THIRD SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exa m SEMESTER – III III Core – V Corporate Accounting 4 6 25 75 100 Core –VI Legal Systems in Business 4 5 25 75 100 Core-VII Banking Theory, Law & Practice 4 5 25 75 100 Core –VIII Entrepreneurial Development 4 5 25 75 100 Allied –III (1) Business Mathematics - I 25 75 100 OR 6 (2) Indian Economy – I 4 IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental (Examination will be held in 1 Studies Semester IV)

FOURTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ Ext. Week CIA Exa Total m

III Core –IX Advanced Corporate Accounting 4 6 25 75 100 Core –X Financial Services 4 5 25 75 100 Core –XI Principles of Mgt. 4 5 25 75 100 Core –XII Business Communication 4 5 25 75 100 Allied –IV (1) Business Mathematics -II 4 6 25 75 100 OR (2) Indian Economy - II IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental 2 1 25 75 100 Studies

4 FIFTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exa m SEMESTER – V I Core –XIII Practical Auditing 4 6 25 75 100 Core -XIV Cost Accounting 4 5 25 75 100 Core-XV Income Tax Law & Practice – I 4 6 25 75 100 Core –XVI Financial Mgt 4 6 25 75 100 II Elective – I : (1) Investment Mgt 25 75 100 OR 5 6 (2) Visual Basic Programming 25 75 100

IV 4 Value Education 1

SIXTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ Week CIA Ext. Total Exa m

I Core – XVII Management Accounting 4 6 25 75 100 Core –XVIII Advanced Cost Accounting 4 6 25 75 100 Core -XIX Income Tax Law & Practice – II 4 5 25 75 100 II Elective – II : (1) Working Capital Mgt OR 5 6 25 75 100 (2) Visual Basic Practical 40 60 100 Elective – III : (1)Human Resource Mgt 25 75 100 OR 5 6 (2) Corporate finance 25 75 100 V Extension activities 1

5 3. B.COM. (BANK MANAGEMENT)

THIRD SEMESTER

COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ Week CIA Ext. Exa Total m SEMESTER - III III Core – V Corporate Accounting 4 6 25 75 100 Core –VI Legal Systems in Business 4 5 25 75 100 Core -VII Banking, Theory Law & Practice 4 5 25 75 100 Core –VIII Entrepreneurial Development 4 5 25 75 100 Allied –III (1) Indian Economy - I 25 75 100 OR 6 (2) Business Mathematics - I 4 25 75 100 IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental (Examination will be held in 1 Studies Semester IV)

FOURTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exa m

III Core – IX Advanced Corporate Accounting 4 6 25 75 100 Core –X Financial Services 4 5 25 75 100 Core –XI Business Taxation 4 5 25 75 100 Core –XII Company Law 4 5 25 75 100 Allied –IV (1) Indian Economy - II 4 6 25 75 100 OR (2) Business Mathematics - II 25 75 100 IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental 2 1 25 75 100 Studies

6 FIFTH SEMESTER

STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam SEMESTER – V I Core – XIII Practical Auditing 4 5 25 75 100 Core – XIV Banking Theory Regulatory 4 6 25 75 100 Mechanism Core –XV Investment Mgt. 4 6 25 75 100 Core –XVI International Banking 4 6 25 75 100 II Elective – I : (1) Credit and Risk Mgt. in 25 75 100 Banking 5 6 OR 25 75 100 (2) Visual Basic Programming

IV 4 Value Education 1

SIXTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ Week CIA Ext. Total Exa m

I Core –XVII Marketing of Banking Services 4 6 25 75 100 Core –XVIII Technology in Banking 4 6 25 75 100 Core –XIX Management Accounting 4 5 25 75 100 II Elective – II : (1) Customer Relationship Mgt. 25 75 100 OR 5 6 (2) Visual Basic Practical 40 60 100 Elective – III : (1) Security Analysis & Portfolio 25 75 100 Management. 5 6 OR (2) Treasury Management V Extension Activities 1

4. B.COM. (MARKETING MANAGEMENT)

THIRD SEMESTER

STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam SEMESTER – III III Core –V Corporate Accounting 4 6 25 75 100 Core –VI Legal Systems in Business 4 5 25 75 100 Core –VII Principles of Marketing 4 5 25 75 100 Core –VIII Entrepreneurial Development 4 5 25 75 100 Allied –III (1) Indian Economy - I 25 75 100 OR 6 (2) Business Mathematics - I 4 25 75 100 IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental (Examination will be held in 1 Studies Semester IV)

FOURTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exa m

III Core –IX Principles of Mgt. 4 6 25 75 100 Core –X Financial Services 4 5 25 75 100 Core –XI Product Mgt. 4 5 25 75 100 Core –XII Company Law 4 5 25 75 100 Allied –IV (1) Indian Economy - II 25 75 100 OR 4 6 (2) Business Mathematics - II 25 75 100

IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental 2 1 25 75 100 Studies

8 FIFTH SEMESTER

STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam SEMESTER – V I Core –XIII Practical Auditing 4 5 25 75 100 Core –XIV Cost Accounting 4 6 25 75 100 Core –XV International Marketing 4 6 25 75 100 Core –XVI Marketing Research 4 6 25 75 100 II Elective – I : (1) Advertising Mgt and Sales 25 75 100 Promotion 5 6 OR 25 75 100 (2) Supply Chain Mgt.

IV 4 Value Education 1

SIXTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exa m

I Core –XVII Management Accounting 4 6 25 75 100 Core –XVIII Retail Marketing 4 6 25 75 100 Core –XIX Services Marketing 4 5 25 75 100 II Elective – II : (1) Sales and Distribution Management 5 6 25 75 100 OR (2) Consumer Behaviour Elective – III : Project work (Group) OR 5 6 20 80 100 Industrial Marketing V Extension Activities 1

9 5. BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)

THIRD SEMESTER

COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Week Exam Total SEMESTER - III III Core –V Financial Mgt. 4 5 25 75 100 Core –VI Organisational Behaviour 4 5 25 75 100 Core –VII Computer Application in 4 6 25 75 100 Business Core –VIII Marketing Management 4 5 25 75 100 Allied –III Business Statistics 4 6 25 75 100 IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental (Examination will be held in 1 Studies Semester IV)

FOURTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Week Exa Total m

III Core –IX Business Taxation 4 5 25 75 100 Core –X Business Regulatory Frame Work 4 5 25 75 100 Core –XI Financial Services 4 6 25 75 100 Core –XII Management Information System 4 5 25 75 100 Allied –IV Operations Research 4 6 25 75 100 IV 2 Soft Skill 3 2 40 60 100 IV 3 Environmental 2 1 25 75 100 Studies

10 FIFTH SEMESTER

STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam SEMESTER – V I Core –XIII Business Ethics and Values 4 5 25 75 100 Core –XIV Marketing Research 4 6 25 75 100 Core –XV Production Mgt. 4 6 25 75 100 Core –XVI Material Management 4 6 25 75 100 II Elective – I : (1) Entrepreneurial 25 75 100 Development 5 6 OR (2) Visual Basic 25 75 100 Programming

IV 4 Value Education 1

SIXTH SEMESTER STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ Week CIA Ext. Total Exam

I Core –XVII Business Environment 4 5 25 75 100 Core –XVIII Services Marketing 4 6 25 75 100 Core –XIX Human Resource Mgt. 4 6 25 75 100 II Elective – II : (1) Customer Relationship 25 75 100 Mgt. 5 6 OR (2) Visual Basic - Practical 40 60 100 Elective – III : Project Work (Group) 5 6 20 80 100 V Extension Activities 1

11 6. B.Sc. INFORMATION SYSTEMS MANAGEMENT B.Sc (I.S.M)

THIRD SEMESTER STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam

III Core –V Financial Mgt. 4 5 25 75 100 Core –VI Programming in ‘C’ 4 6 25 75 100 Core –VII ‘C’ Practical 4 5 40 60 100 Core –VIII Marketing Mgt. 4 5 25 75 100 Allied –III Business Statistics 4 6 25 75 100

IV 2 Skill based subject 3 2 40 60 100 IV 3 Environmental (Examination will be held in 1 Studies Semester IV)

FOURTH SEMESTER STUDY COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam

III Core –IX Management Information System 4 5 25 75 100 Core –X OOP with C++ 4 5 25 75 100 Core –XI C++ Practical 4 5 40 60 100 Core –XII Business Environment 4 6 25 75 100 Allied –IV Operations Research 4 6 25 75 100

IV 2 Skill based subject 3 2 40 60 100 IV 3 Environmental 2 1 25 75 100 Studies

12 FIFTH SEMESTER COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ CIA Ext. Total Week Exam

I Core –XIII Visual Basic Programming 4 6 25 75 100 Core –XIV Visual Basic Practical 4 6 40 60 100 Core –XV Production Mgt. 4 6 25 75 100 Core –XVI Marketing Research 4 5 25 75 100 II Elective – I : (1) Programming in Java OR 5 6 25 75 100 (2) Entrepreneurial Development 25 75 100

IV 4 Value Education 1

SIXTH SEMESTER

COURSE COURSE TITLE Credit Ins. Marks PART COMPONENTS Hrs/ Week CIA Ext. Total Exam

I Core –XVII Human Resource Mgt. 4 6 25 75 100 Core –XVIII E-Business 4 5 25 75 100 Core –XIX Software Project Mgt. 4 6 25 75 100 II Elective – II : (1) Web Technology OR 5 6 40 60 100 (2) SPSS and Tally Accounting Package 40 60 100 Elective – III : Project Work (Group) 5 6 20 80 100 V Extension Activities 1

13 ACADEMIC YEAR 2008-2009 CHOICE BASED CREDIT SYSTEM (CBCS) A m m m M M Subjects . . o o o B O S . . C C C . . . I C B

. B B B

) ) B C . t t S & g .

g ) g B

M e M n

i c k t g n n n n a i a u t n o B i e ( c F k c r A a ( M ( 1. Corporate Accounting III III III III . 2. Banking Theory law & Practice III III III

3. Adv. Corporate Accounting IV IV IV

4. Company Law IV IV IV

5. Financial Services IV IV IV IV IV

6. Business Taxation IV IV IV

7. Cost Accounting V V V

8. Practical Auditing V V V V

9. Entrepreneurial Development V III III III V V

1 Financial Management V V III III 0.

1 Adv. Cost Accounting VI VI 1.

1 Management Accounting VI VI VI VI 2.

1 Business Environment VI VI IV 3.

1 Income Tax Law & Practice – I V V 4.

1 Income Tax Law & Practice – II VI VI 5.

1 Visual Basic Prog. V V V V 6.

14 1 Visual Basic Practical VI VI VI VI 7.

1 Legal systems in Business III III III 8.

1 Business Mathematics – I I III III III 9.

2 Business Mathematics – II II IV IV IV 0.

2 Indian Economy – I III III III 1.

2 Indian Economy – II IV IV IV 2.

2 Principles of Management II IV IV 3.

2 Human Resources Management VI VI VI VI 4.

2 Customer Relationship Mgt. VI VI 5.

2 Marketing Research V V V 6.

2 Business Statistics I I III III 7.

2 Operations Research II II IV IV 8.

2 Services Marketing VI VI 9.

3 Production Management V V 0.

3 Investment Management V V 1.

3 Marketing Management III III 2.

3 Business Communication I I 3.

15 3 Business Communication IV II II II 4.

3 Management Information system IV IV 5.

7. B.Com. (CORPORATE SECRETARYSHIP)

THIRD SEMESTER PART COURSE COMPONENTS COURSE TITLE Credit Ins. Marks CIA Ext. Total Exam Language – 3 6 25 75 100 I Paper - III English – 3 6 25 75 100 II Paper III Core - V 5 5 25 75 100 III Corporate Accounting - I Core - VI Company Law and 5 5 25 75 100 Secretarial Practice - II Allied III Any one of the following: 5 5 25 75 100 a. Statistics - I b. Auditing c. Fair Trade Principles and Practices Soft Skill –III 3 2 40 60 100 IV 2 Environmental (Examination will be held in IV 3 Studies Semester IV)

16 FOURTH SEMESTER PART COURSE Marks COMPONENTS COURSE TITLE Credit Ins. CIA Ext. Total Exam 3 6 25 75 100 I Language – Paper - IV English – 3 6 25 75 100 II Paper - IV Corporate 5 5 25 75 100 III Core VII Accounting – II 5 5 25 75 100 Core VIII Business Management Any one of the following: 5 5 25 75 100 Allied IV a. Statistics – II b. Banking Theory Law and Practice c. Elements of Insurance 3 2 40 60 100 IV 2 Soft Skill – IV 2 1 25 75 100 IV 3 Environmen tal Studi es

17 FIFTH SEMESTER

PART COURSE COMPONENTS COURSE TITLE Credit Ins. Marks CIA Ext. @ Total Exam

Core IX Cost Accounting 4 6 25 75 100 III Core X Securities Laws & Market 5 6 25 75 100 Operations Core XI Income Tax Law 4 6 25 75 100 and Practice - I Core XII Commercial Law 4 5 25 75 100

Core XIII Entrepreneurial Development 4 5 25 75 100 (Elective) Value 2 2 25 75 100 IV 4 Education

18 SIXTH SEMESTER PART COURSE COMPONENTS COURSE TITLE Credit Ins. Marks CIA Ext. Total @ Exam Core XIV 4 6 25 75 100 III Management Accounting Industrial Laws 4 6 25 75 100 Core XV Income Tax Law 4 6 25 75 100 Core XVI and Practice–II Indirect Taxes 4 6 25 75 100 Core XVII Institutional Training 5 6 25 75 100 Core XVIII

(Project) 1 IV Extension Activit ies

19 8. B.COM. DEGREE COURSE IN CO-OPERATION

THIRD SEMESTER

s s s t r r i u H d

o Max. Marks e . r t

Course H s

Subjects C n I components m Ext. Int. Total a

x Marks Marks E

Part – I Language Paper III 4 3 3 75 25 100

Part – II English Paper – III 4 3 3 75 25 100

Paper – V – Producers’ Co- Part – III operatives 5 4 3 75 25 100 Core Course Paper – VI – Management 5 4 3 75 25 100 Accounting for Co-operatives Paper III – Elements of Allied Subject Statistics and Research 6 4 3 75 25 100 Methods Part – IV 2 3 3 60 40 100 2. Soft skill III 3. Environmental Examination will be held in IV Semester Studies

20 FOURTH SEMESTER

s s s t r r i u H d

o Max. Marks e . r t

Course H s

Subjects C n I components m Ext. Int. Total a

x Marks Marks E

Part – I Language Paper IV 4 3 3 75 25 100

Part – II English Paper – IV 4 3 3 75 25 100

Paper – VII – Trading Part – III and Services Co- 5 4 3 75 25 100 Core Course operatives Paper VIII – Principles 5 4 3 75 25 100 of Management Paper – IV – Computer Allied Subject Applications to Co- 6 4 3 75 25 100 operatives Part – IV 2 3 3 60 40 100 2. Soft skill IV 3. Environmental 2 3 3 75 25 100 Studies

21 FIFTH SEMESTER s s s t r r i u H d

o Max. Marks e . r t

Course H s

Subjects C n I components m Ext. Int. Total a

x Marks Marks E Part – III Paper IX – General and 6 4 3 75 25 100 Core courses Co-operative Audit

Paper X – Co-operative 6 4 3 75 25 100 Law

Paper – XI – Banking 6 4 3 75 25 100 Theory, Law and Practice Paper – XII – Co- operative Management 6 4 3 75 25 100 and Administration Paper – XIII – Practical Project / Training – Phase I 6 4 3 Electives* (Institutional visit) Part – IV 4. Value Education

* Details of training and examination explained in the syllabus

22 SIXTH SEMESTER s s s t r r i u H d

o Max. Marks e . t r

Course H s

Subjects C n I components m Ext. Int. Total a

x Marks Marks E Part – III Paper – XIV – Business 6 4 3 75 25 100 Core courses Laws for Co-operatives

Paper XV – Principles of 6 4 3 75 25 100 Marketing Paper XVI – Co-operative Entrepreneurship 6 4 3 75 25 100 Development Paper XVII – Co-operative Business Communication 6 4 3 75 25 100 and Management Information system Paper XVIII – Practical Project / Training – Phase – II 6 4 100 Electives* (Internship Training) Part – V Extension Activities

23 * Details of training and examination explained in the syllabus

A.C.F.2009

APPENDIX – 15 (S)

UNIVERSITY OF MADRAS CHOICE BASED CREDIT SYSTEM (CBCS)

SYLLABUS (w.e.f. 2008-2009)

1. BACHALOR OF COMMERCE (B.COM.)

III SEMESTER Core subject : V - CORPORATE ACCOUNTING

Theory : 15 Problems : 60 UNIT I

Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue – Underwritting of Shares and Debentures.

UNIT II

Redemption of Preference Shares and Debentures – Purchase of business – Profits Prior to Incorporation.

UNIT III

Preparation of company final accounts – Company balance sheet – Computation of Managerial Remuneration.

24 UNIT IV

Valuation of Shares and Goodwill

UNIT V

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Reference Books

1) R.L. Gupta and M. Radhaswamy -Advanced Accounts -New Delhi, Sultan Chand. 2) S.P. Jain and N.L. Narang - Advanced Accounting - Kalyani Publication. 3) T.S. Reddy A. Murthy - Corporate Acconting,- Margham Publication, Chennai. 4) Shukla, Grewal and Gupta - Advanced Accounts - S.Chand New Delhi.

Core subject : VI - BUSINESS LAWS

UNIT I

Indian Contract Act – Formation – Terms of contract – Forms of contract – Offer and acceptance - consideration.

UNIT II

Capacity – Flaw in consent, Void agreements – Illegal agreements.

UNIT III

Performance – Tender – Quasi contract – Discharge – Remedies for breach of contract.

UNIT IV

Sale of Goods Act – Sale and agreement to sell – Formation – Caveat emptor

UNIT V

Conditions and warranty – Rights of unpaid seller.

REFERENCE BOOKS :

 Business Laws- N.D. Kapoor , Sultan Chand and Sons

25  Business Laws – M.R. Sreenivasan , Margam Publications  Business Laws – M.V. Dhandapani, Sultan Chand ad Sons  Mercantile Law – S. Badre Alam and P. Saravanavel  Business Law – R.S.N. Pillai – S. Chand  Mercantile Law – Gogna, S. Chand.  Business Law – Gogna , S. Chand  Business Law – KN. Ramaswamy  Business Law – M.C. Shukla , S. Chand & Co.

Core subject : VII - BANKING THEORY, LAW AND PRACTICE

UNIT I

Banking Regulation Act, 1949(Definition of Banking, Licensing, Opening of branches, Functions of Banks, Inspection) – Role of RBI and their functions.

UNIT II

Commercial Banks – Functions – Accepting Deposits – Lending of Funds, E-Banking – ATM Cards, Debit cards, Personal Identification Number – Online enquiry and update facility – Electronic Fund Transfer – Electronic Clearing System.

UNIT III

Opening of an Account- Types of Deposit Account – Types of customers(Individuals, firms, Trusts, and Companies) – Importance of customer relations – Customer grievances and redressal – Ombudsman.

UNIT IV

Principles of lending – Types of Borrowings – Precautions to be taken by a banker.

UNIT V

Negotiable instruments: Promissory Note – Bills of Exchange, Cheque, Draft – Definitions, Features – Crossing – Endorsement – Material Alteration – Paying Banker – Rights and Duties – Statutory Protection – Dishonour of Cheques – Role of collecting banker.

REFERENCE BOOKS:

26 1. Banking Law Theory and Practice – Sundaram and Varshney – Sultan Chand Co. 2. Banking and Financial Systems – B. Santhanam(Margham Publishers) 3. Banking Law Theory and Practice – S.N. Maheswari – Kalyani Publications 4. Indian Banking – Parameswaran – S. Chand and Co. 5. Banking Law Theory and Practice – Tanon 6. Banking Law Theory and Practice – Sherlaker & Sherlaker

Core subject : VIII - MARKETING

UNIT I

Introduction to Marketing –Meaning – Definition and Functions of Marketing – Marketing Orientation – Role and Importance of Marketing – Classification of Markets

UNIT II

Market Segmentation – Concept – Benefits – Basis and Levels. Introduction to Consumer Behaviour – Need for study – Consumer buying decision process – Buying motives.

UNIT III

Marketing mix. Product – Meaning – Introduction to Stages of New Product Development – Types – Introduction to PLC – Product Mix – Price – Pricing Policies and Methods.

UNIT IV Channels of Distribution (Levels) – Channel Members – Promotion – Communication Mix – Basics of Advertising, Sales promotion and personal selling.

UNIT V

Recent Trends in Marketing. A Basic understanding of E – Marketing, Consumerism, Market Research, MIS and Marketing Regulations.

REFERENCES

1. Marketing Management by Rajan Saxena

27 2. Marketing by William J Stanton 3. Principles of Marketing by Philip Kotler 4. Marketing Management by Still and Cundiff 5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker

Allied: III (1) BUSINESS STATISTICS AND O.R.-I

UNIT –I

Introduction – Classification and tabulation of statistical data - Diagrammatic and graphical representation of data.

UNIT – II

Measures of Central tendency – Mean, median and mode – Dispersion , Range, Quartile Deviation, Mean Deviation , Standard Deviation – Measures of Skewness.

UNIT – III

Correlation – Karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation – Regression Lines and Coefficients.

UNIT – IV

Introduction to OR – Linear Programming – Graphical and Algebraic Solution (Simple Problems only)

UNIT - V

Network Analysis - PERT and CPM (no crashing)

REFERENCE BOOKS

28 1. Statistical Methods – S.P. Gupta, Sultan 2000.

2. Introduction to Operations Research – Dr. P.R. Vittal, Margham Publications

3. Statistics - Elhance

4. Operations Research – Hira a nd Gupta, S. Chand.

5. Operations Research – Handy and A. Taha, Macmillan Publishers.

(2) RURAL ECONOMICS

UNIT-I

Structure of the Rural Economy of India – Predominance of the Rural sector in the Indian Economy – Features of the Indian Rural Economy.

UNIT – II

Role of Agriculture in Rural Development – Pattern of Agricultural holding – Strategy of Agricultural development and Green Revolution – Problems of Agricultural Labourers and Artisans in the Rural Economy – Measures to solve their problems.

UNIT-III

Non-farm sector in the Rural Economy – Role of Small Scale Industries, Cottage industries, Khadi and village Industries in the Rural Economy.

UNIT-IV

Rural Indebtedness – Causes and magnitude – Role of RBI, Commercial Banks, RRBs and NABARD in rural Economy.

UNIT-V

Poverty and unemployment Problem in the rural Economy – Steps taken to solve the problems – Rural Development – Strategy for Rural Development with special reference to PURA.

Study Material:

29 1. Rural Economics – T.N.Chhabra and P.L.Taneja 2. Rural Economics - I.C.Dhingra 3. Fundamentals of Rural Economics – S.S.M.Desai. 4. Rural Economy of India – A.N.Agrawal and Kundan Lal

IV SEMESTER

Core Subject : IX - ADVANCED CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Accounting for Price Level Changes – Social responsibility Accounting – Human Resources Accounting –Mechanised Accounting.

UNIT II

Amalgamation, Absorption and External reconstruction.

UNIT III

Consolidated final statement of Holding companies and subsidiary companies (Inter company owing excluded) – treatment of dividend.

UNIT IV

Final statements of Banking companies and Insurance companies (As per New provisions).

UNIT V

30 Liquidation - Statement of affairs and Liquidator’s Final statement of Account.

Reference Books

1. R.L. Gupta and M. Radhaswamy -Advanced Accounts- New Delhi, sultan Chand. 2. S.P. Jain and K.L. Narang - Advanced Accounts - Ludhi No Space ana Kalyani Publishers. 3. T.S. Reddy and A. Murthy - Corporate Accounting - margham publication Chennai. 4. M.C. Shukla and J.S. Grewal - Advanced Accounts - New Delhi, S. Chand and Company.

Core Subject : X - COMPANY LAW

UNIT I

Definition of Joint Stock Company – Kinds – Formation – Incorporation

UNIT II

Memorandum of Association – Contents - Doctrine of Ultra Vires – Articles of Association – Contents – Prospectus – Contents – Statement in lieu of Prospectus . UNIT III

Share Capital – Kinds of Shares – Voting Rights – Borrowing powers of companies.

UNIT IV

Meetings and Resolutions – Statutory Meeting – Annual general meeting – Extra – Ordinary general Meeting - Resolutions – Ordinary & Special.

UNIT V

Winding up of a company – Modes of winding up – winding up by the court – Voluntary winding up – Members’ voluntary winding up – Creditors’ voluntary winding up.

31 REFERENCE BOOKS

1. Business Laws – N.D. Kapoor, Sultan Chand and Sons 2. Business Laws – M.R. Sreenivasan, Margam Publications 3. Business Laws – M.V. Dhandapani, Sultan Chand and Sons 4. Company Law – Avtar Singh 5. Company Law N.D. Kapoor 6. M.C.Shukla and S.S. Gulshan – Principles of Company Law 7. S.M.Shah – Lectures on Company Law 8. S.Badri Alam and Saravanavel - Company Law- Himalaya Publications 9. P.P.S. Gogna – Text Book of Company Law – S.Chand

Core Subject : XI - FINANCIAL SERVICES

UNIT I

Meaning and importance of financial services – Types of financial services – Financial services and economic environment – Players in Financial Services Sector.

UNIT II

Merchant Banking – Functions – Issue management – Managing of new issues – Underwriting – Capital market – Stock Exchange – Role of SEBI

UNIT III

Leasing and Hire purchase – Concepts and features – Types of lease Accounts. Factoring – Functions of Factor

UNIT IV

Venture Capital – Credit Rating – Consumer Finance

UNIT V

Mutual Funds : Meaning – Types – Functions – Advantages – Institutions Involved – UTI

32 REFERENCE BOOKS

1. Financial Services – M.Y.Khan 2. Financial Services – B.Santhanam 3. Law of Insurance – Dr.M.N. Mishra 4. Indian Financial System – H.r. Machiraju 5. A Review of current Banking Theory and Practice – S.K. Basu.

Core Subject : XII - BUSINESS TAXATION

UNIT – I

Objectives of Taxation – Canons of Taxation – Tax system in India – Direct and Indirect Taxes – Meaning and Types.

UNIT – II

Central Excise Duty – Classification – Levy and Collection of Excise duty – Clearance of excisable goods- Exemption from excise duty – Excise and Small Scale Industries – Excise and Exports – Demand, Refund, Rebate of Central Excise duty – Offences and Penalties – Settlement – Appellate provisions.

UNIT – III

The Customs duty – Levy and Collection of customs duty – Organisation of the customs department – Officers of the customs – Powers – Appellate machinery – Infringement of the law – offences and penalties – Exemption from duty – customs duty drawback – duties free zones.

UNIT - IV

Central Sales Tax Act – Levy and Collection of CST -Important Definitions - Sales Purchase in the course of export or import- Liability of Tax – Registration of dealers – Goods of Special Importance – Offences and penalties.

UNIT- V

Value added tax – objectives – Levy of VAT – Arguments in favour of VAT – Difficulties in administering VAT – Set off / Input Tax credit – Carrying over of Tax credit – Registration – TIN – Returns – Assessment of VAT Liability – Declaration form – Service Tax – Tax on different services – Rate of Service Tax.

REFERENCE BOOKS

1. Central Excise Act. 2. Customs Act 3. Central Sales Act 4. Practical Approach to Income Tax – Ahuja Girish and Gupta Ravi 5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania. 6. Indirect Taxes - Datty 7. Business Taxation - T.S. Reddy & Dr. Y. Hariprasad Reddy

Allied - IV (1) BUSINESS STATISTICS & O.R. - II

UNIT –I

Time Series Analysis – Trend – Seasonal Variation.

UNIT – II

Index Numbers – Aggregative and Relative Index – Chain and Fixed Index – Wholesale Index – Cost of Living Index.

UNIT -III

Probability – Addition and Multiplication Theorem – Conditional probability – Bayer’s Theorem ( without proof) – Simple problems.

UNIT – IV

Sampling Techniques – Types of Sample and Sampling procedures – Tests of Significance – Normal , t, F, Chi –square – Simple problems.

UNIT -V

Assignment and Transportation Problems.

REFERENCE BOOKS

1. Statistical Methods – S.P. Gupta, Sultan 2000.

2. Introduction to Operations Research – Dr. P.R. Vittal, Margham Publications

3. Statistics - Elhance

4. Operations Research – Hira and Gupta, S. Chand.

5. Operations Research – Handy and A. Taha, Macmillan Publishers

(2) INTERNATIONAL ECONOMICS

UNIT –I

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

UNIT – II

Balance of Trade, Balance of Payment – Concepts – Causes of Disequilibrium – Fixed and Floating Exchange Rates – Euro-Dollar Marketing (An overview)

UNIT-III

Export Management – Export procedure and Documents – Export Finance – Export Promotion – Export pricing.

UNIT-IV

International Economic Organizations and its Functions, IMF, IDA , IFA, IBRD , ADB , UNCTAD , UNIDO

UNIT – V

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

REFERENCE BOOKS

1. International Trade and Export Management - Francis Cherunilam. 2. International Economics – K.R. Gupta. 3. International Economics (Theory and Policy) – Paul R. .Krugam and Maurice Obstfeld. 4. International Economics – Robert J. Carbaugh 5. International Economics – H.G. Mannur.

36 V SEMESTER

Core Subject : XIII - COST ACCOUNTING

UNIT I

Nature and scope of Cost Accounting, Cost analysis, concepts and Classifications. Installation of costing systems, cost centres and profit centers.

UNIT II

Cost sheets, tenders and quotations. Reconciliation of cost and financial accounts.

UNIT III

Material purchase control, Level, aspects, need and essentials of material control. Stores control – Stores Department , EOQ , Stores records, ABC analysis, VED analysis. Material costing – Issue of materials – FIFO, LIFO, HIFO, SAM, WAM, Market price, Base stock method and standard price method.

UNIT IV

Labour cost – Computation and control. Time keeping, Methods of wage payment – Time rate and piece rate system. Payroll procedures. Idle time and over time. Labour turnover.

UNIT V

Overheads – Classification, Allocation, Apportionment and Absorption. Accounting and control of overheads – Manufacturing, Administration, Selling and Distribution (Primary and Secondary Distribution) Machine Hour Rate.

REFERENCE BOOKS

1. Jain S.P. and Narang K.L. – Cost Accounting. 2. Khanna B.S., Pandey I.M. Ahuja G.K. and Arora M.N. – Practical costing. 3. T.S. Reddy and Y. Hariprasad Reddy – Cost Accounting 4. N.K. Prasad and V.K. Prasad – Cost Accounting. 5. Saxena and Vashist – Cost Accounting. 6. Hansen / Mowen – Cost Management Accounting and Control.

37 Core Subject : XIV - PRACTICAL AUDITING

UNIT I Meaning and definition of auditing – Distinction between auditing and accounting – objectives – Advantages and limitations of audit – scope of audit – classifications of audits – Audit planning, meaning – Audit programme, meaning, objectives and contents – audit note book, contents, usefulness of audit note book – Audit working papers, meaning. Ownership and custody – Test checking and Routine checking, meaning- Internal control, meaning , definition, objectives, Technique for evaluation of internal control system – Internal check, meaning, objectives, difference between internal control, Internal check and internal audit.

UNIT II Vouching, meaning and definitions, objectives – Trading transactions – audit of ledger- Scrutinizing of ledgers - vouching of cash receipts and payments. Vouching of outstanding assets and liability – verification, meaning objectives and process – valuation of assets and liabilities- Distinction between verification and valuation.

UNIT III Depreciation and reserves – meaning – Auditor’s duty with regard to depreciation – Reserves and provisions- Distinguish reserves and provision – Depreciation of wasting Assets.

UNIT IV Appointment of auditors – appointment of first auditor – appointment by central government – filling of casual vacancy – Appointment by special resolution – Re- appointment and compulsory re-appointment – ceiling on the number of Auditorship - Removal of auditor – Remuneration - auditors lien – qualification and disqualification – Duties of the company auditor – Rights and powers of auditors – different classes of auditors – Audit Report – Preparation and Presentation.

UNIT V EDP audit – meaning -Division of auditing in EDP environment – Impact of computerization on audit approach – online computer system audit – Types of online computer systems – audit around with the computers – procedure of audit under EDP system.

Reference Books :

1. Auditing – D.P. Jain Konark PublishersPvt. Ltd. 2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma, East ern economy edition. 3. Practical Auditing – B.N. Tandon Sultan Chand and Co., 4. Contemporary Audinting, Kamal Gupta Tata MC Graw Hill.

Core Subject : XV - ENTREPRENEURIAL DEVELOPMENT UNIT I

Concept of Entrepreneurship Entrepreneurship – Meaning – Types – Qualities of an Entrepreneur – Classification of Entrepreneurs – Factors influencing Entrepreneurship – Functions of Entrepreneurs.

UNIT II

Entrepreneurial Development Agencies. Commercial Banks – District Industries Centre – National Small Industries Corporation – Small Industries Development Organisation – Small Industries Service Institute. All India Financial Institutions – IDBI – IFCI – ICICI – IRDBI

UNIT III

Project Management Business idea generation techniques – Identification of Business opportunities – Feasibility study – Marketing, Finance, Technology & Legal Formalities -Preparation of Project Report – Tools of Appraisal.

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation.

UNIT V

Economic development and entrepreneurial growth Role of entrepreneur in economic growth – Strategic approaches in the changing Economic scenario for small scale Entrepreneurs – Networking, Niche play , Geographic Concentration, Franchising / Dealership – Development of Women Entrepreneurship.

REFERENCE BOOKS : 1. Srinivasan N.P. – Entrepreneurial Development 2. Saravanavel – Entrepreneurial Development 3. Vasant Desai – Project management 4. Jayashree Suresh – Entrepeneurial development 5. Holt – Entrepreneurship – New Venture Creation 6. J.S. Saini & S.I. Dhameja – Entrepreneurship and small business. 7. P.C. Jain – Handbook for New Entrepreneurs 8. Dr. C.B. Gupta & Dr. S.S. Khanka – Entrepreneurship and Small Business.

Core Subject : XVI - FINANCIAL MANAGEMENT

Theory : 15 Problems : 60

UNIT I

Meaning, objectives and Importance of Finance – Sources of finance – Functions of financial management – Role of financial manager in Financial Management.

UNIT II

Capital structures planning - Factors affecting capital structures – Determining Debt and equity proportion – Theories of capital structures – Leverage concept.

UNIT III

Cost of capital – Cost of equity – cost of preference capital – Cost of debt – Cost of retained earnings – weighted Average (or) composite cost of capital (WACC)

UNIT IV

Dividend policies – Factors affecting dividend payment - Company Law provision on dividend payment –Various Dividend Models (Walter’s Gordon’s – M.M. Hypothesis)

UNIT V

Working capital – components of working capital – working capital operating cycle – Factors influencing working capital – Determining (or) Forecasting of working capital requirements.

Reference Books :

1. Financial Management - I.M. Pandey 2. Financial Management – Prasanna Chandra 3. Financial Management – S.N. Maheswari 4. Financial Management – Y. Khan and Jain

Elective –I (1) INCOME TAX LAW AND PRACTICE –I

Theory : 15 Problems : 60

UNIT I Meaning and features of income –Important definitions under the Income Tax Act – Tax Rates of Individual Assessee – Residential status - Scope of total income – Capital and revenue –Incomes exempt from tax.

UNIT II Heads of income - Salaries – Allowances – Perquisites and their valuations - Deductions from salary – Gratuity – Pension – Commutation of pension – Leave Salary – Profits-in-lieu of salary - Provident funds – Deductions under section 80C.

UNIT III Income from House property – Definition of annual value – Deductions from annual value – Computation of income under different circumstances.

UNIT IV

Income from Business or Profession -Allowable and not allowable expenses – General deductions – Provisions relating to depreciation – deemed business profits – Undisclosed Income / Investments - compulsory maintenance of books of accounts – audit of accounts of certain persons - special provision for computing incomes on estimated basis – Computation of income from business or profession.

UNIT V

Assessment of Individuals (Covering incomes under Salary, House Property, Business or Profession including sec. 80C – Computation of Tax) - Filing of Return – Various Return Forms – Permanent Account Number (PAN) and its usage.

Reference Books 1. Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications Pvt. Ltd. 2. Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan Publications. 3. Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers. 4. Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy Margham Publications.

(2) VISUAL BASIC PROGRAMMING - THEORY

UNIT I

Data Types – String - Numbers – Variables – Text Boxes – Labels – Creating Controls – Tool Box – Name Property Command button – Access keys – Image controls message Boxes Grid Editing tools.

UNIT II

Displaying Information - Determinate Loops – Indeterminate Loops – Conditional Built in Functions – Customizing a Form – Writing Simple Programs.

UNIT III

Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes – Grid control – Do Events and Sub Main.

UNIT IV

Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes – Common controls – Menus.

UNIT V

MDI Forms – Database connectivity using Data control and DAO.

Note : Theory only

Reference Books

1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw Hill 1999.

2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.

42 VI SEMESTER

Core Subject : XVII - ADVANCED COST ACCOUNTING

UNIT I

Methods of Costing : Unit Costing – Tenders or Quotations – Job Costing – Batch Costing EBQ.

UNIT II

Contract Costing – Preparation of Contract Account – Contractee Account – Preparation of Balance Sheet.

UNIT III

Process Costing – Features of Process Costing – Process Accounts – Process Losses and Gains.

UNIT IV

Operating Costing – Transport , Power Supply, Cinema Theater.

UNIT V

Marginal Costing as a Technique – Marginal Costing – BEP Analysis – Profit Planning - Contribution – Key Factor – Margin of Safety.

Marginal Costing – Decision – making - Sales – Mix Exploring New Markets – Make or Buy Decisions – Shut down or Continue.

REFERENCE BOOKS

1. S.P. Jain and K.L. Narang Cost Accounting 2. P.T. Pattanshetty and Dr. Palekar Cost Accounting 3. S.P. Iyengar Cost Accounting 4. Khanna, Pandey, Ahuja and Arora Practical Costing 5. T.S. Reddy and Y. Hariprasad Reddy Cost Accounting 6. Saxena and Vashist Cost Accounting 7. Hansen/Mowen Cost management Accounting and Control

Core Subject : XVIII - MANAGEMENT ACCOUNTING

UNIT I

Management Accounting – Meaning, scope, importance and limitations Management Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.

UNIT II

Analysis and Interpretation of Financial Statements – Nature, objectives, tools – Methods – Comparative Statements, Common Size statement and trend analysis.

UNIT III

Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios – Liquidity, Profitability, turnover, capital structure and leverage.

UNIT IV

Funds flow and Cash flow statements.

Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of Budgets – Production, Cash and Flexible Budgets.

UNIT V

Capital Expenditure Control – Capital Budgeting Techniques – Pay Back Period – Accounting Rate of Return – Net Present Value Method.

REFERENCE BOOKS

1. Dr.Maheswari S.N. – Management Accounting. 2. Chadwick – The Essence of Management Accounting 3. Charles T.Horngren and Gary N.Sundem – Introduction to Management Accounting. 4. Sharma and Shashi K.Gupta – management Accounting 5. T.S. Reddy & Dr. Y.Hariprasad Reddy – Management Accounting. 6. Hansen-Mowen – Cost management Accounting and Control.

Core Subject : XIX - BUSINESS ENVIRONMENT

UNIT – I

The concept of Business Environment - its nature and significance – Brief overview of political – Cultural – legal – economic and social environments and their impact on business and strategic decisions.

UNIT-II

Political Environment – Government and Business relationship in India – Provisions of Indian constitution pertaining to business.

UNIT –III

Social Environment – Cultural heritage – Social attitudes – impact of foreign culture – castes and communities – joint family systems – linguistic and religious groups – Types of social organization – social responsibilities of business.

UNIT –IV

Economic Environment – Economic systems and their impact of business – Macro Economic parameters like GDP -growth rate population – Urbanisation - Fiscal deficit – Plan investment – per capita income and their impact on business decisions – Five Year Planning.

UNIT –V

Financial Environment – Financial system – Commercial Banks – Financial Institutions – RBI Stock Exchange – IDBI – Non-Banking Financial Companies (NBFCs).

REFERENCE BOOKS 1. Sankaran.S. – Business Environment 2. Francis Cherunilam – Business Environment 3. Aswathappa – Business Environment 4. Daasgupta & Sengupta – Government and Business in India. 5. Srinivasan.K. – Productivity and social Environment.

Elective –II - (1) INCOME TAX LAW AND PRACTICES –II

Theory : 15 Problems : 60

UNIT I

Income under capital gains – Short term, long term capital gains – certain transactions not included as transfer – cost of acquisition – cost of improvement – Indexation of cost- Capital gains under different circumstances- Exempted capital gains- computation of capital gains.

UNIT II

Income from other sources – their computation – grossing up – deductions in computing income under the head and other related provisions.

UNIT III

Clubbing of Income – Deemed incomes – Provisions of the Act relating to clubbing of income – Set off - Carry forward and set off of losses.

UNIT IV

Permissible deductions from gross total income – Sec. 80C, 80CCC, 80CCCD, 80DD, 80DDB, 80E, 80G,80GG,80GGA, 80QQB, 80RRB, 80U - Assessment of Individual (Covering Capital gains, Income from other sources including the above mentioned deductions – Computation of Tax).

UNIT V

Income Tax Authorities – Powers of the central Board of Direct Taxes (CBDT), Commissioners of Income Tax and Income Tax officers – Assessment Procedures – Self Assessment – Best Judgement Assessment – Income Escaping Assessment (Re assessment) - Advance payment of Tax – Meaning and Due dates – Deduction of Tax at source - Meaning.

References Books 1. Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications Pvt. Ltd. 2. Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan Publications. 3. Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers. 4. Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy Margham Publications.

(2) VISUAL BASIC – PRACTICAL

VB Practicals

1. Develop simple calculator

2. Event handling using wring timer control

3. Performing cascading windows operation (horizontal & Vertical & tiles)

4. Changing the color, font and size of text.

5. Implementation of Drag and Drop events using images.

6. Payroll Processing

7. Inventory Management

8. E-Banking

9. Work Flow Applications

10. Electricity Bill

Elective –III - (1) HUMAN RESOURCES MANAGEMENT

UNIT I

Nature and scope of Human Resources Management – Differences between personnel management and HRM – Environment of HRM – Human resource planning – Recruitment – Selection – Methods of Selection – Uses of various tests – interview techniques in selection and placement.

UNIT II

Induction – Training – Methods – Techniques – Identification of the training needs – Training and Development – Performance appraisal – Transfer – Promotion and termination of services – Career development.

UNIT III

Remuneration – Components of remuneration – Incentives – Benefits – Motivation – Welfare and social security measures.

UNIT IV

Labour Relation – Functions of Trade Unions – Forms of collective bargaining- Workers’ participation in management – Types and effectiveness – Industrial Disputes and Settlements (laws excluded)

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches.

REFERENCE BOOKS :

1. Human Resource Management – V S P Rao 2. Human Resource Management – Ashwathappa 3. Human Resource Management – Garry Deseler 4. Human Resource Management – L M Prasad 5. Human Resource Management – Tripathi.

(2) PORTFOLIO MANAGEMENT

UNIT I

Port Folio – Meaning - Objectives – Terms relating to Portfolio – Securities – Risk - Return – Introduction to Portfolio Management - Role of a Portfolio Managers.

UNIT II

Time value of money – Computation of Present Value Interest Factor (PVIF), Future Value Interest Factor (FVIF), Present Value Interest Factor at an Annuity (PVIFA) – Future Value Interest Factor at an Annuity (FVIFA) Simple Problems relating to it.

UNIT III

Portfolio Analysis - Planning - Selection – Evaluation – Revision – Various Steps involved in Protfolio Development - Theories relating to Portfolio Analysis.

UNIT IV

Interpretation of Risk & Return – Mean – Variance Analysis – B (Beta) Measures – Portfolio Diversification – Bond Valuation.

UNIT V

Portfolio Management Vs Wealth Management – Introduction to Derivatives – Futures Options – Swaps - SEBI Regulations relating to Portfolio Operations.

Reference Books :

1. Management of Investments by Francis 2. Investment Management by V.K. Bhalla 3. Security Analysis & Portfolio Management by Fisher & Jordan. 4. Security Analysis & Portfolio Management by Punithaathi Pandian.

49 2. B.Com. (ACCOUNTING & FINANCE)

III SEMESTER

Core Subject : V - CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue – Underwritting of Shares and Debentures.

UNIT II

Redemption of Preference Shares and Debentures – Purchase of business – Profits Prior to Incorporation.

UNIT III

Preparation of company final accounts – Company balance sheet – Computation of Managerial Remuneration.

UNIT IV

Valuation of Shares and Goodwill

UNIT V

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Reference Books

1. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, Sultan Chand. 2. S.P. Jain and N.L. Narang Advanced Accounting Kalyani Publication. 3. T.S. Reddy A. Murthy Corporate Acconting, Margham Publication, Chennai. 4. Shukla, Grewal and Gupta Advanced Accounts, S.Chand New Delhi.

Core Subject : VI - LEGAL SYSTEMS IN BUSINESS

UNIT I

Law of contract – Nature of contract- Classification - Offer and acceptance – capacity of parties to contract – Free consent – Consideration – Legality of object – Agreement Declared Void. - Performance of contract – Discharge of contract – Remedies for breach of contract.(General Contract – Sections 1 to 75)

UNIT II

Sale of goods Act – Definition – Sale - Agreement to Sell – Distinction between sale and Agreement of Sell – Condition and Warranties – Distinction between conditions and Warranties.

UNIT III

Company – Types of companies - Memorandum of Association – Articles of Association – Prospectus – Shares – Debentures – Classification of Shares – Distinction between Shares and Debentures – Company Meetings.

UNIT IV

Securities Exchange Board of India (SEBI) – Functions – Powers - Guidelines to Capital markets.

UNIT V

Foreign Exchange Management Act 1999 (FEMA) – Information Technology Act – Intellectual Property Rights Act (IPRA).

Reference Books:

1. Business Laws – N.D. Kapoor. 2. Legal Systems in Business – P. Saravanavel , S. Sumathi 3. Students guide to Mercantile Law – Kapoor Taxman Publications Pvt. Ltd.

Core Subject : VII - BANKING THEORY, LAW AND PRACTICE

UNIT -I

Banking Regulation Act, 1949 (Definition of Banking, Licensing, opening of branches, Functions of Banks, Inspection ) – Role of RBI and their functions.

UNIT -II

Commercial Banks – Functions – Accepting Deposits – Lending of Funds, E-Banking, ATM Cards , Debit Cards, Personal Identification Number – Online Enquiry and update facility- Electronic Fund Transfer- Electronic Clearing System.

UNIT –III

Opening of an Account – Types of Deposit Account – Types of Customers (individuals, firms, Trusts, and Companies) – Importance of customer relations – Customer grievances and redressal – Ombudsman.

UNIT-IV

Principles of Lending – Types of Borrowings – Precautions to be taken by a banker.

UNIT-V

Negotiable Instruments: Promissory Notes – Bills of Exchange, Cheque, Draft – Definitions, Features – Crossing – Endorsement – Material Alteration – Paying Banker – Rights and Duties – Statutory Protection – Dishonour of Cheques - Role of Collecting Banker.

REFERENCE BOOKS

1. Banking Law, Theory and Practice – Sundaram & Varshney –Sultan Chand Co., 2. Banking and Financial Systems – B. Santhanam (Margham Publishers) 3. Banking Law, Theory and Practice- S.N. Maheswari, Kalyani Publications. 4. Indian Banking – Parameswaran – S.Chand and Co, 5. Banking Law Theory and Practice – Tanon 6. Banking Law Theory and Paractice – Sherlaker & Sherlaker.

Core Subject : VIII - ENTREPRENEURIAL DEVELOPMENT

UNIT I

UNIT II

Entrepreneurial Development – Agencies Commercial Banks – District Industries Centre – National Small Industries Corporation – Small Industries Development Organisation – Small Industries Service Institute. All India Financial Institutions – IDBI – IFCI – ICICI – IRDBI

UNIT III

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation. UNIT V

REFERENCE BOOKS :

1. Srinivasan N.P. – Entrepreneurial Development 2. Saravanavel – Entrepreneurial Development 3. Vasant Desai – Project management 4. Jayashree Suresh – Entrepeneurial development 5. Holt – Entrepreneurship – New Venture Creation 6. J.S. Saini & S.I. Dhameja – Entrepreneurship and small business. 7. P.C. Jain – Handbook for New Entrepreneurs

53 8. Dr. C.B. Gupta & Dr. S.S. Khanka – Entrepreneurship and Small Business.

Allied : III (1) BUSINESS MATHEMATICS –I

Unit – I

Theory of Sets

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

Unit – II

Algebra

Ratio, Proportion and Variations

Unit – III

Permutation and Combination, Binominal Theorem, Exponential and Logarithmic Series

Unit – IV

Differential Calculus

Differentiation – Meaning -, Rules: Maxima and Minima of Univariate Functions: Application of Maxima and Minima in Business

Unit – V

Interest and Annuity – Banker’s Discount – Binary Number System

REFERENCE BOOKS:

1. Business Mathematics – P.R.Vittal 2. Business Mathematics – D.C. Sancheti and V.K. Kapoor 3. Business Mathematics – B.M. Agarwal 4. Business Mathematics – R.S. Soni

Note: No Theory Questions to be asked

(2) INDIAN ECONOMY –I

UNIT-I

Economic growth and Economic Development , Features of a developing Economy – Indicators of Economic Development.

UNIT-II

National Income – Trends – Structural changes – Regional Development Disparities.

UNIT-III

Major problems of Indian Economy – Poverty and Inequality – Unemployment – Population.

UNIT-IV

India’s planned economy – Objectives strategies – Financing , Achievements and failures.

UNIT-V

Infrastructure for Development – Transport, Communication, Power, Irrigation. Social infrastructure – Education , Primary health.

REFERENCE BOOKS

1. Indian Economy – I..C. Dingra 2. Indian Economy – S.Shankaran 3. Indian Economy – Ruddar Datt and K.P.M. Sundharam 4. Indian Economy – Problem of Development and Planning, A.N. Agarwal.

55 IV SEMESTER

Core Subject : IX - ADVANCED CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Accounting for Price Level Changes – Social responsibility Accounting – Human Resources Accounting –Mechanised Accounting.

UNIT II

Amalgamation, Absorption and External reconstruction.

UNIT III

Consolidated final statement of Holding companies and subsidiary companies (Inter company owing excluded) – treatment of dividend.

UNIT IV

Final statements of Banking companies and Insurance companies (As per New provisions).

UNIT V

Liquidation - Statement of affairs and Liquidator’s Final statement of Account.

Reference Books

1. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, sultan Chand. 2. S.P. Jain and K.L. Narang Advanced Accounts Ludhi No Space ana Kalyani Publishers. 3. T.S. Reddy and A. Murthy Corporate Accounting margham publication Chennai 4. M.C. Shukla and J.S. Grewal, Advanced Accounts, New Delhi, S. Chand and Company.

Core Subject : X - FINANCIAL SERVICES

UNIT I

Meaning and importance of financial services – Types of financial services – Financial services and economic environment – Players in Financial Services Sector.

UNIT II

Merchant Banking – Functions – Issue management – Managing of new issues – Underwriting – Capital market – Stock Exchange – Role of SEBI

UNIT III

Leasing and Hire purchase – Concepts and features – Types of lease Accounts. Factoring – Functions of Factor

UNIT IV

Venture Capital – Credit Rating – Consumer Finance

UNIT V

Mutual Funds: Meaning – Types – Functions – Advantages – Institutions Involved – UTI

REFERENCE BOOKS

Core Subject : XI - PRINCIPLES OF MANAGEMENT

UNIT I

Management: Importance – Definition – Nature and Scope of Management Process – Role and Functions of a Manager – Levels of Management – Development of Scientific Management and other Schools of thought and approaches.

UNIT II

Planning - Nature - Importance - Forms - Types - Steps in planning - Objectives - Policies - Procedures and Methods - Nature and Types of policies - Decision Making - Process of decision making - Types of decisions.

UNIT III

Organizing - Types of Organizations - Organizational structure - Span of Control and Committees - Departmentalization - Informal Organization.

UNIT IV

Authority - Delegation - Decentralization - Difference between authority and power - Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature and Purpose.

UNIT V

Co-ordination – Need, Type Techniques and requisites for excellent Co-ordination- Controlling – Meaning and importance - Control Process.

Recommended Books: 1. C.B. Gupta, Management Theory & Practice – Sultan Chand & Sons, New Delhi 2. L.M. Prasad , Principles and Practice of Management , Sultan Chand , New Delhi . 3. P.C. Tripathi & P.N. Reddy, Principles of Management – Tata Mc.Graw Hill – New Delhi 4. Weihrich and Koontz , Management – A Global Perspective 5. N. Premavathy, Principles of Management – Sri Vishnu Publication - Chennai 6 J. Jayasankar , Business Management , Margham Publications , Chennai .

Core Subject : XII - BUSINESS COMMUNICATION UNIT I

Definition – Methods – Types – Principles of effective Communication – Barriers to Communication – Business Letter – Layout.

UNIT II

Kinds of Business Letters: Interview – Appointment – Acknowledgement – Promotion – Enquiries – Replies – Orders – Sales – Circular – Complaints.

UNIT III

Bank Correspondence – Insurance Correspondence – Agency Correspondence – Correspondence with Shareholders, Directors.

UNIT IV

Reports Writing – Agenda, Minutes of Meeting – Memorandum – Office Order – Circular – Notes.

UNIT V

Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet – Websites and their use in Business.

Recommended Texts

1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication - Sultan Chand & Sons - New Delhi. 2. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi. 3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private Ltd - New Delhi. 4. Penrose, Rasbery, Myers, Advanced Business Communication - Bangalore. 5. Simon Collin, Doing Business on the Internet - Kogan Page Ltd. - London. 6. Mary Ellen Guffey, Business Communication – Process and Product -International Thomson Publishing - Ohio.

Allied: IV - (1) BUSINESS MATHEMATICS - II

Unit – I

Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line Segment – Section Formulae (Ratio) – Graduate of a Straight Line – Equations of a Straight Line

Unit – II

Arithmetic, Geometric and Harmonic Progressions

Unit – III

Integral Calculus: Integration, Meaning and Rules of Integration – Integration by Substitution and by Parts – Indefinite and Definite Integration – Application in Business (Trigonometric Functions to be excluded)

Unit – IV

Interpolation: Binomial, Newton and Lagrange’s Method

Unit – V

Matrices – Meaning and Operations – Matrix inversion – Solutions to Linear Equations – Payroll, Wages and Commission

REFERENCE BOOK:

1. Business Mathematics – P.R. Vittal 2. Business Mathematics – D.C. Sancheti and V.K. Kapoor 3. Business Mathematics – B.M. Agarwal 4. Business Mathematics – A.P. Varma 5. Business Mathematics – R.S. Soni

Note: No Theory Questions to be asked

60 (2) INDIAN ECONOMY – II (Updated)

REVISED SYLLABUS

B.Com. (Accounting and Finance) B.Com. (Bank Management) and B.Com. (Marketing Management)

(Effective from 2008-09)

UNIT – I

Agriculture – Contribution to economic development, green revolution, agriculture productivity; land reforms; sources of farm credit;- Food subsidy and public Corrected syllabus

Title of the Paper ALLIED PAPER IV Indian Economy - II

II year Fourth Semester distribution system.

UNIT – II

Industry – Role of industries in economic development; - Industrial development under the planning regime. New economic policy 1991. Role of public sector and restructuring the public sector. Role of small scale industries in economic development.

UNIT - III

Foreign Trade: Composition, direction, and EXIM policy

UNIT – IV

Public Finance: Fiscal policy – Components, fiscal policy in the liberated era.

UNIT – V Information technology (IT) Industry- Information technology and knowledge Economy – Growth and present state of IT industry in India – Future prospects of IT industry.

61 REFERENCE BOOKS:

1. Indian Economy – I.C.Dingra 2. Indian Economy – S.Shankaran 3. Indian Economy – Ruddar Datt and K.P.M.Sundharam 4. Indian Economy – Problem of Development and Planning – A.N.Agarwal 5. Indian Economy – Its Development Experience – S.K.Misra and V.K.Puri. 6. Indian Economy - 2008 58th Editions By Rudder Datt and KPM. Sundram P.xiv-Part –IV Indian Industries 37th Chapter pp 643-655.”

***********

62 V SEMESTER

Core Subject : XIII - PRACTICAL AUDITING

UNIT III Depreciation and reserves – meaning – Auditor’s duty with regard to depreciation – Reserves and provisions- Distinguish reserves and provision – Depreciation of wasting Assets.

Reference Books :

Core Subject : XIV - COST ACCOUNTING

UNIT I

Nature and scope of Cost Accounting, Cost analysis, concepts and Classifications. Installation of costing systems, cost centres and profit centers.

UNIT II

Cost sheets, tenders and quotations. Reconciliation of cost and financial accounts.

UNIT III

UNIT IV

Labour cost – Computation and control. Time keeping Methods of wage payment – Time rate and piece rate system. Payroll procedures. Idle time and over time. Labour turnover.

UNIT V

REFERENCE BOOKS

Core Subject : XV - INCOME TAX,LAW & PRACTICE - I

Theory : 15 Problems : 60

UNIT III Income from House property – Definition of annual value – Deductions from annual value – Computation of income under different circumstances.

UNIT IV

UNIT V

Reference Books

1. Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications Pvt. Ltd. 2. Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan Publications. 3. Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers. 4. Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy Margham Publications.

Core Subject : XVI - FINANCIAL MANAGEMENT

Theory : 15 Problems : 60

UNIT I

Meaning, objectives and Importance of Finance – Sources of finance – Functions of financial management – Role of financial manager in Financial Management.

UNIT II

Capital structures planning - Factors affecting capital structures – Determining Debt and equity proportion – Theories of capital structures – Leverage concept.

UNIT III

Cost of capital – Cost of equity – cost of preference capital – Cost of debt – Cost of retained earnings – weighted Average (or) composite cost of capital (WACC)

UNIT IV

Dividend policies – Factors affecting dividend payment - Company Law provision on dividend payment –Various Dividend Models (Walter’s Gordon’s – M.M. Hypothesis)

UNIT V

Working capital – components of working capital – working capital operating cycle – Factors influencing working capital – Determining (or) Forecasting of working capital requirements.

Reference Books :

1. Financial Management - I.M. Pandey 2. Financial Management – Prasanna Chandra 3. Financial Management – S.N. Maheswari 4. Financial Management – Y. Khan and Jain

Elective – I (1) INVESTMENT MANAGEMENT Theory Only

UNIT I

Various Investment Avenues – Equity, Fixed Income Securities, Deposits, Mutual funds, Equity oriented mutual funds, Real estates, Insurance Investments.

UNIT II

Investment attributes for evaluating Investment – Risk and Return, Marketability, Convenience, Tax Shelter – Comparison of various Investment Avenues.

UNIT III

Capital Market – Primary Market – Stock Market – Procedures for Buying and Selling Shares – Tax consideration in Investment Management – SEBI guidelines on primary and secondary market – Recent Trends in Security market.

UNIT IV

Investment Analysis - Financial Statement Analysis – Ratios – Fixed Income Avenues Analysis – Time value of money – Credit Rating – Economic – Company – Industry analysis.

UNIT V

Investment Information – EPS, DPS, Price earning ratios – Other financial Measures – Technical Analysis – Fundamental Analysis – Dow Theory - Random Walk Theory – Efficient market theory – Capital Asset Pricing Theory – Portfolio management – Process –Planning - Evaluation Analysis.

Reference Books

1. V. A. Avadhani “Studies in Indian Financial System” 2. M. Gorden “The Investment financing and valuation of corporation” 3. V.K. Bhalla “Investment Management” 4. Preeti Singh “Investment Management”

(2) VISUAL BASIC PROGRAMMING

Theory

UNIT I

UNIT II

Displaying Information - Determinate Loops – Indeterminate Loops – Conditional Built in Functions – Customizing a Form – Writing Simple Programs.

UNIT III

Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes – Grid control – Do Events and Sub Main.

UNIT IV

Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes – Common controls – Menus.

UNIT V

MDI Forms – Database connectivity using Data control and DAO.

Note : Theory only

Reference Books

1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw Hill 1999.

2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.

68 VI SEMESTER

Core Subject : XVII - MANAGEMENT ACCOUNTING

UNIT I

Management Accounting – Meaning, scope, importance and limitations – Management Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.

UNIT II

Analysis and Interpretation of Financial Statements – Nature, objectives, tools – Methods – Comparative Statements, Common Size statement and trend analysis.

UNIT III

Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios – Liquidity, Profitability, turnover, capital structure and leverage.

UNIT IV

Funds flow and Cash flow statements.

Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of Budgets – Production, Cash and Flexible Budgets.

UNIT V

Capital Expenditure Control – Capital Budgeting Techniques – Pay Back Period – Accounting Rate of Return – Net Present Value Method.

REFERENCE BOOKS

1. Dr.Maheswari S.N. – Management Accounting. 2. Chadwick – The Essence of Management Accounting 3. Charles T.Horngren and Gary N.Sundem – Introduction to Management Accounting. 4. Sharma and Shashi K.Gupta – management Accounting 5. T.S. Reddy & Dr. Y. Hariprasad Reddy – Management Accounting. 6. Hansen-Mowen – Cost management Accounting and Control.

69 Core Subject : XVIII - ADVANCED COST ACCOUNTING

UNIT I

Methods of Costing : Unit Costing – Tenders or Quotations – Job Costing – Batch Costing EBQ.

UNIT II

Contract Costing – Preparation of Contract Account – Contractee Account – Preparation of Balance Sheet.

UNIT III

Process Costing – Features of Process Costing – Process Accounts – Process Losses and Gains.

UNIT IV

Operating Costing – Transport , Power Supply, Cinema Theater.

UNIT V

Marginal Costing as a Technique – Marginal Costing – BEP Analysis – Profit Planning - Contribution – Key Factor – Margin of Safety.

Marginal Costing – Decision – making - Sales – Mix Exploring New Markets – Make or Buy Decisions – Shut down or Continue.

REFERENCE BOOKS

Core Subject : XIX - INCOME TAX, LAW & PRACTICE - II

Theory : 15 Problems : 60

UNIT I

UNIT II

Income from other sources – their computation – grossing up – deductions in computing income under the head and other related provisions.

UNIT III

Clubbing of Income – Deemed incomes – Provisions of the Act relating to clubbing of income – Set off - Carry forward and set off of losses.

UNIT IV

UNIT V

Elective – II – (1) WORKING CAPITAL MANAGEMENT

Theory : 15 Problems : 60

UNIT I

Working capital meaning – Importance of working capital management- components of working capital – Factors Influencing working capital requirements – Estimating working capital management – working capital life cycle – Roles of finance manager in working capital.

UNIT II

Financing current Assets : Different approach to financing current Assets – Conservative, aggressive and matching approach - Sources of finance committees on working capital finance.

UNIT III

Cash management : Importance – Factors influencing cash balance – Determining optimum cash balance – cash budgeting - controlling and monitoring collection and disbursements.

UNIT IV

Receivables Management : Credit policy variables credit standards- credit period – cash discount and collection efforts – credit evaluation – control of receivables.

UNIT V

Inventory management : Need for Inventories and Importance of its management – Techniques for managing Inventory – Economic order quantity (EOQ) – Stock levels – Analysis of Investment in inventory – Selective inventory control – ABC, VED, FSN Analysis.

Reference Books :

1. Hrishikes Battacharya Working capital Management strategies and Techniques prentice hall of India 2001. 2. Joshi R.N. Cash Management, New Age International Publishers 1999.

72 3. K.M. Chitnis, Working capital Management of large Industrial units, Dastane Ramachandra and company Poona.

(2) VISUAL BASIC – PRACTICAL

VB Practicals

1. Develop simple calculator

2. Event handling using wring timer control

3. Performing cascading windows operation (horizontal & Vertical & tiles)

4. Changing the color, font and size of text.

5. Implementation of Drag and Dropevents using images.

6. Payroll Processing

7. Inventory Management

8. E-Banking

9. Work Flow Applications

10. Electricity Bill

Elective – III (1) HUMAN RESOURCE MANAGEMENT

UNIT I

UNIT II

UNIT III

Remuneration – Components of remuneration – Incentives – Benefits – Motivation – Welfare and social security measures.

UNIT IV

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches.

REFERENCE BOOKS :

(2) CORPORATE FINANCE

UNIT I

Corporate Finance - Nature and Importance – Objectives – Functions of Finance Manager – Sources of raising finance - Long term – short term.

UNIT II

Corporate Financial Planning – Importance - need – Problems in Corporate Financial Planning - Overtrading – Undertrading – Over and Under Capitalisation.

UNIT III

Capital Markets - Primary Markets – Secondary Market – Functions - SEBI Guidelines relating to Capital markets – Recent trend in Capital market.

UNIT IV

Industrial Financial Institutions – IFCI – SFC – IDBI – ICICI – IRCI – Credit Guarantee Corporation – Challenges of financing Corporate growth – Public corporations – Private Corporation – Government Policies on Industrial Finance.

UNIT V

Corporate Governance – Meaning – Objectives – Shareholding Structure – Management Structure and Processes – Stakeholders relationship - Transparency and disclosures – Financial Disciplines. .

Reference Books

1.S.C. Kucghal - Corporate Finance 2. P.V. Kulkarni - Corporation Finance Principles 3. M.Y. Khan and P.J. Jain - Financial Mangement 4. Dr. S. Gurusamy - Financial Services

75 3. B.Com. (BANK MANAGEMENT )

III SEMESTER

Core Subject : V - CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue – Underwritting of Shares and Debentures.

UNIT II

Redemption of Preference Shares and Debentures – Purchase of business – Profits Prior to Incorporation.

UNIT III

Preparation of company final accounts – Company balance sheet – Computation of Managerial Remuneration.

UNIT IV

Valuation of Shares and Goodwill

UNIT V

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Reference Books

76 Core Subject : VI - LEGAL SYSTEMS IN BUSINESS

UNIT I

UNIT II

Sale of goods Act – Definition – Sale - Agreement to Sell – Distinction between sale and Agreement of Sell – Condition and Warranties – Distinction between conditions and Warranties.

UNIT III

UNIT IV

Securities Exchange Board of India (SEBI) – Functions – Powers - Guidelines to Capital markets.

UNIT V

Foreign Exchange Management Act 1999 (FEMA) – Information Technology Act – Intellectual Property Rights Act (IPRA).

Reference Books

1. Business Laws – N.D. Kapoor. 2. Legal Systems in Business – P. Saravanavel , S. Sumathi 3. Students guide to Mercantile Law – Kapoor Taxman Publications Pvt. Ltd.

Core Subject : VII - BANKING THEORY LAW & PRACTICE

UNIT -I

Banking Regulation Act, 1949 (Definition of Banking, Licensing, opening of branches, Functions of Banks, Inspection ) – Role of RBI and their functions.

UNIT -II

UNIT –III

UNIT-IV

Principles of Lending – Types of Borrowings – Precautions to be taken by a banker.

UNIT-V

REFERENCE BOOKS

1. Banking Law, Theory and Practice – Sundaram and Varshney – Sultan Chand Co., 2. Banking and Financial Systems – B. Santhanam (Margham Publishers) 3. Banking Law, Theory and Practice- S.N. Maheswari, Kalyani Publications. 4. Indian Banking – Parameswaran – S.Chand and Co, 5. Banking Law Theory and Practice – Tanon 6. Banking Law Theory and Paractice – Sherlaker & Sherlaker.

Core Subject : VIII - ENTREPRENEURIAL DEVELOPMENT UNIT I

UNIT II

UNIT III

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation.

UNIT V

Allied - III (1) Indian Economy – I

UNIT-I

Economic growth and Economic Development , Features of a developing Economy – Indicators of Economic Development.

UNIT-II

National Income – Trends – Structural changes – Regional Development Disparities.

UNIT-III

Major problems of Indian Economy – Poverty and Inequality – Unemployment – Population.

UNIT-IV

India’s planned economy – Objectives strategies – Financing , Achievements and failures.

UNIT-V

Infrastructure for Development – Transport, Communication, Power, Irrigation. Social infrastructure – Education , Primary health.

REFERENCE BOOKS

1. Indian Economy – I..C. Dingra 2. Indian Economy – S.Shankaran 3. Indian Economy – Ruddar Datt and K.P.M. Sundharam 4. Indian Economy – Problem of Development and Planning, A.N. Agarwal

(2) Business Mathematics - I

Unit – I

Theory of Sets

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

Unit – II

Algebra

Ratio, Proportion and Variations

Unit – III

Permutation and Combination, Binominal Theorem, Exponential and Logarithmic Series

Unit – IV

Differential Calculus

Differentiation – Meaning -, Rules: Maxima and Minima of Univariate Functions: Application of Maxima and Minima in Business

Unit – V

Interest and Annuity – Banker’s Discount – Binary Number System

REFERENCE BOOKS:

1. Business Mathematics – P.R.Vittal 2. Business Mathematics – D.C. Sancheti and V.K. Kapoor 3. Business Mathematics – B.M. Agarwal 4. Business Mathematics – R.S. Soni

Note: No Theory Questions to be asked

81 IV SEMESTER Core Subject : IX - ADVANCED CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Accounting for Price Level Changes – Social responsibility Accounting – Human Resources Accounting –Mechanised Accounting.

UNIT II

Amalgamation, Absorption and External reconstruction.

UNIT III

Consolidated final statement of Holding companies and subsidiary companies – (Inter company owing excluded) – treatment of dividend.

UNIT IV

Final statements of Banking companies and Insurance companies (As per New provisions).

UNIT V

Liquidation - Statement of affairs and Liquidator’s Final statement of

Account.

Reference Books

1. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, sultan Chand. 2. S.P. Jain and K.L. Narang Advanced Accounts Ludhi No Space ana Kalyani Publishers. 3. T.S. Reddy and A. Murthy Corporate Accounting margham publication Chennai. 4. M.C. Shukla and J.S. Grewal, Advanced Accounts, New Delhi, S. Chand and Company.

Core Subject : X - FINANCIAL SERVICES

UNIT I

Meaning and importance of financial services – Types of financial services – Financial services and economic environment – Players in Financial Services Sector.

UNIT II

Merchant Banking – Functions – Issue management – Managing of new issues – Underwriting – Capital market – Stock Exchange – Role of SEBI

UNIT III

Leasing and Hire purchase – Concepts and features – Types of lease Accounts. Factoring – Functions of Factor

UNIT IV

Venture Capital – Credit Rating – Consumer Finance

UNIT V

Mutual Funds : Meaning – Types – Functions – Advantages – Institutions Involved – UTI

REFERENCE BOOKS

Core Subject : XI - BUSINESS TAXATION

UNIT – I

Objectives of Taxation – Canons of Taxation – Tax system in India – Direct and Indirect Taxes – Meaning and Types.

UNIT – II

UNIT – III

UNIT - IV

UNIT- V

REFERENCE BOOKS

Core Subject : XII - COMPANY LAW

UNIT I

Definition of Joint Stock Company – Kinds – Formation – Incorproation

UNIT II

Memorandum of Association – Contents - Doctrine of Ultra Vires – Articles of Association – Contents – Prospectus – Contents – Statement in lieu of Prospectus .

UNIT III

Share Capial – Kinds of Shares – Voting Rights – Borrowing powers of companies.

UNIT IV

Meetings and Resolutions – Statutory Meeting – Annual general meeting – Extra ordinary general Meeting - Resolutions – Ordinary & Special.

UNIT V

Winding up of a company – Modes of winding up – winding up by the court – Voluntary winding up – Members’ voluntary winding up – Creditors’ voluntary winding up.

REFERENCE BOOKS

1. Business Laws – N.D. Kapoor, Sultan Chand and Sons 2. Business Laws – M.R. Sreenivasan, Margam Publications 3. Business Laws – M.V. Dhandapani, Sultan Chand and Sons 4. Company Law – Avtar Singh 5. Company Law N.D. Kapoor 6. M.C.Shukla and S.S. Gulshan – Principles of Company Law 7. S.M.Shah – Lectures on Company Law 8. S.Badri Alam and Saravanavel, Company Law, Himalaya Publications 9. P.P.S. Gogna – Text Book of Company Law – S.Chand

Allied - IV (1) INDIAN ECONOMY-II

UNIT – I

Infrastructure for development – Transport, Communication, power, irrigation, Social infrastructure – Education, Primary health.

UNIT – II

Agriculture – Contribution to economic development, green revolution, agriculture productivity; land reforms; sources of farm credit;- Food subsidy and public distribution system.

UNIT – III

UNIT - IV

Foreign Trade: Composition, direction, and EXIM policy

UNIT – V

Public Finance: Fiscal policy – Components, fiscal policy in the liberated era.

REFERENCE BOOKS:

(2) BUSINESS MATHEMATICS – II

Unit – I

Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line Segment – Section Formulae (Ratio) – Graduate of a Straight Line – Equations of a Straight Line

Unit – II

Arithmetic, Geometric and Harmonic Progressions

Unit – III

Unit – IV

Interpolation: Binomial, Newton and Lagrange’s Method

Unit – V

Matrices – Meaning and Operations – Matrix inversion – Solutions to Linear Equations – Payroll, Wages and Commission

REFERENCE BOOK:

Note: No Theory Questions to be asked

87 V SEMESTER

Core Subject : XIII - PRACTICAL AUDITING

UNIT III Depreciation and reserves – meaning – Auditor’s duty with regard to depreciation – Reserves and provisions- Distinguish reserves and provision – Depreciation of wasting Assets.

Reference Books : 1. Auditing – D.P. Jain Konark PublishersPvt. Ltd. 2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma, East ern economy edition. 3. Practical Auditing – B.N. Tandon Sultan Chand and Co., 4. Contemporary Audinting, Kamal Gupta Tata MC Graw Hill.

Core Subject : XIV - BANKING THEORY REGULATORY MECHANISM

UNIT I

Banking Regulation Act 1949 – Title and Scope of The Act – RBI Act 1934 – Role of RBI as a Regulatory Mechanism.

UNIT II

Financial Sector Reforms – Sakhmoy Chakravarthy Committee 1985 – Narasimman Committee Report I and ll – Prudential norms: Capital Adequacy norms – Classification of Assets and Provisioning.

UNIT III

Rationalization of Interest Rates – Structures of Interest Rates(Short – Term and Long – Term) – Impact on Savings and Borrowings.

UNIT IV

Monetary Policy – Regulatory Measures – Concept of Money Supply – Regulation of Money Supply Through Bank Rate – Open Market Operation and CRR and their Effectiveness.

UNIT V

Growth – Role – Failures of NBFC – Current RBI’s Regulations on NBFC.

REFERENCE BOOKS:

1. Laws And Practices Relating to Banking – IIB 2. Digest of Banking Law and Practice, volume 1 and 2, May 1983 – Prajan Bhasin, Lalit. 3. Law and Practice of Prudential Accounting Norms – Naganathan and S. Jayaraman, Sridhar. 4. Banking Law Digest 1988 – Bhatnagar J.P. 5. Bank Documentation – A Practical Approach – Desai K.C.

Core Subject : XV - INVESTMENT MANAGEMENT

UNIT I

Various Investment Avenues – Equity, Fixed Income Securities, Deposits, Mutual funds, Equity oriented mutual funds, Real estates, Insurance Investments.

UNIT II

Investment attributes for evaluating Investment – Risk and Return, Marketability, Convenience, Tax Shelter – Comparison of various Investment Avenues.

UNIT III

UNIT IV

Investment Analysis - Financial Statement Analysis – Ratios – Fixed Income Avenues Analysis – Time value of money – Credit Rating – Economic – Company – Industry analysis.

UNIT V

Reference Books

Core Subject :XVI - INTERNATIONAL BANKING

UNIT I

International Banking vis – a – vis Domestic Banking – Foreign Trade Financing – International Financial Transactions: Lending and Borrowing across borders.

UNIT II

Foreign Exchange: Market; rate and Currency – Exchange rate determination under Fixed exchange rate and Floating exchange rate regimes – Determination of exchange rates :Spot and Forward – Basic exchange arithmetic – Forward Cover and Hedging.

UNIT III

International Financial Institutions and Functions: World Bank :IMF: Asian Development Bank – International Financial Corporation: International Development Association.

UNIT IV

Sources of Foreign Exchange – Export Earnings – Invisible Export Earnings – Role of NRI Remittances – Foreign Direct Investment – Foreign Institutional Investment – External Commercial Borrowings – Global Depositors Receipts – Offshore Borrowings.

UNIT V

Foreign Exchange Management – Composition of Foreign Exchange Reserves : Foreign Currencies – Gold and SDR – Current Account Convertibility – Capital Account Convertibility and Precautions.

REFERENCE BOOKS: 1. International Banking – IIB 2. International Corporate Finance – IIB 3. Frederic S. Mishkin, “Understanding Financial Crisis : A Developing Country 4. Perspective”, In, Michael Bruno, ed. Annual World Bank Conference on Development Economics”, 1996. 5. Introduction to Foreign Trade, Foreign Exchange Risk Management – IIB

91 Elective I : (1) CREDIT & RISK MANAGEMENT IN BANKING UNIT-I Bank credit – Basic Principles and Approach – Three C’s – Purpose of lending – Security aspects – business experience/Management – Market – Purpose Trading – Manufacturing Service, Agriculture, Personal – Security : Primary – Collateral – Stock, Machinery, Land and Building – Guarantee – Different types of Mortgages – Management/Experience : Business Experience – Technical Qualification – Professional Management – Market : Local – National – Global – Types of Credit – Demand Loan – Cash Credit – Overdraft – Term Loan – Basic Characteristics and difference between the four – Legal and Regulatory Aspect – Legal Documents – Loan Documents – RBI Directives – Various Committees – Tandon – Chore, Nayak and such other committees – Brief details. UNIT -II Lending to Different Customers – Individuals – Partnership – Limited companies – Trust – Association – Legal aspects – Documents to be called for. UNIT -III Loan Processing – Sanctioning – Monitoring – Recovering Commercial Loans(Activity Based) – Government Sponsored Loans (mostly agricultural, Rural and Weaver section) – Trading : small – Retail – Wholesale – Chain/Supermarket – Manufacturing : Industrial Advances – Service Transport – Telecommunication – Hospital – Hotel. Infrastructure : Power – Petrol – Port – Agriculture: Crop – Plantation – Well – Motor Pump set – Tractor etc. Miscellaneous : Self – Employed.Business loan(Borrower Based) – Small Business :Self Employed – Transport – Trade – Hotel – Others – Approach – Assessment – Supervision – Recovery Medium and Large Scale: Small Scale Industries – Corporate – Approach – Assessment – Sanction –Disbursement – Follow Up – Recovery Agriculture : Small, Medium and Big Farmers – Short term and Medium term Loans – Corporate Borrowers.Government sponsored : Priority sector lending – Lead Bank Scheme – Government sponsored loan to Weaver section – Subsidy. UNIT- IV Corporate Finance – Project Finance – Appraisal – Assessment – Documentation – Disbursement – Monitoring – Follow Up – Review – Creation of Charge – Analysis of Balance sheet – Profit and Loss account – Cash flow and Fund flow working – Project approach UNIT V NPA – Causes and Remedial Measures – Management of NPA’s – Debt Recovery Tribunals – Asset Reconstruction Fund REFERENCE BOOKS: 1. Indian Financial System and Commercial Banking – IIB Special and preferred sector Finance – IIB Management and Accounting and Financial Management – IIB 2. Prudential Accounting Norms and Audit of Banks – Naganatham M. and Jayaraman . 3. Annual Reports of RBI

(2) VISUAL BASIC PROGRAMMING

UNIT I

UNIT II

Displaying Information - Determinate Loops – Indeterminate Loops – Conditional Built in Functions – Customizing a Form – Writing Simple Programs.

UNIT III

Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes – Grid control – Do Events and Sub Main.

UNIT IV

Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes – Common controls – Menus.

UNIT V

MDI Forms – Database connectivity using Data control and DAO.

Note : Theory only

Reference Books

1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw Hill 1999.

2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.

93 VI SEMESTER Core Subject : XVII - MARKETING OF BANKING SERVICES

UNIT I Marketing concepts and their Application to Banking Industry – Marketing concepts and elements – Why Marketing? – Special features of Bank Marketing – Product and Service Marketing.

UNIT II Environmental Scanning – Assessment and Management of Competition – Macro and Micro factors influencing the market goods and services – applicability to Banking – Banking regulation and its impact on Bank marketing strategies – Understanding competition, Identification of competition and their focus – Strategic benefits of good competition – What makes a good competitor.

UNIT III Customer need analysis and customer care : customer focus – Understanding customer need – customer care – Consumer motivation and buying behaviour – perception / behaviour – other factors affecting buying behaviour – decision making process – individual and organizational – selective exposure, selective distortion, and effect on consumer behaviour.

UNIT IV Market Segmentation(banking) – Product Designing – Marketing – feedback and review – purpose and content of product / Market expansion – Mass Marketing and Marketing segmentation – Definition of Market segmentation – Characteristics of a viable Market segment – Benefits from Market segmentation – Disadvantages – Market segmentation techniques for personal and corporate customers.

UNIT V Market information Research – Definition of marketing research and market research – Differences – Contributions of Marketing Research to a bank – Types of data – primary and secondary – Management Information System and Marketing Research – Need for situation analysis – steps involved in the development of a situation analysis – objective, strategies and tactics – sources of information for situation analysis.

REFERENCE BOOKS: 1. Marketing of Banking Service – IIB

2. Marketing of Banking Service – Rajeev

3. The formula for successful Marketing, Galotia Publication, 1991 – Morz, Rarph

4. Dynamics of Bank Marketing, VBS publishers, 1990 – Madhukar R.K.

5. Principles of Bank Management, Himalaya Publication, 1993 – Desai, Vasant

Core Subject : XVIII - TECHNOLOGY IN BANKING

UNIT I

Different approaches to Banking computerization, WAN, LAN, VSAT, Networking system – Single Window concept – usage of ATM – Advantages, Limitation – Anywhere Banking – Anytime Banking – Home Banking – Internet Banking – Online enquiry and update facilities – PIN – ATM card – Debit card – Smart card – Credit card.

UNIT II

Signature storage and display by electronic means – Document Handling System and Document Storage and Retrieval System.

UNIT III

Electronic fund transfer – SWIFT – Electronic clearing system – Debit and Credit Clearing – RBI – Net data – Net bank wire.

UNIT IV

Impact of Technology – on its employees – Customer service – Management control.

UNIT V

Protecting – Confidentiality and secrecy of data – Cyber laws and its implications.

REFERENCE BOOKS:

1. Electronic Banking and Information Technology – IIB

2. Information Technology in Indian Commercial Banks NIBM Pune – Naidu C.A.S

3. Technology and Banks NIBM Pune – Revell J.R.S.

4. Computers Today, McGraw – Hill – Sanden, Donald H

5. Computer Networks, Prentice – Hall Publication – Tanenbaum, Andrew S.

Core Subject : XIX - MANAGEMENT ACCOUNTING

UNIT I

Management Accounting – Meaning, scope, importance and limitations – Management Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.

UNIT II

Analysis and Interpretation of Financial Statements – Nature, objectives, tools – Methods – Comparative Statements, Common Size statement and trend analysis.

UNIT III

Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios – Liquidity, Profitability, turnover, capital structure and leverage.

UNIT IV

Funds flow and Cash flow statements.

Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of Budgets – Production, Cash and Flexible Budgets.

UNIT V

Capital Expenditure Control – Capital Budgeting Techniques – Pay Back Period – Accounting Rate of Return – Net Present Value Method.

REFERENCE BOOKS

1. Dr.Maheswari S.N. – Management Accounting. 2. Chadwick – The Essence of Management Accounting 3. Charles T.Horngren and Gary N.Sundem – Introduction to Management Accounting. 4. Sharma and Shashi K.Gupta – management Accounting 5. T.S. Reddy & Dr. Y. Hariprasad Reddy – Management Accounting. 6. Hansen-Mowen – Cost management Accounting and Control.

Elective – II :

(1) CUSTOMER RELATIONSHIP MANAGEMENT

UNIT I

Communication - need/ Mode of communication – barriers, channels of communication - oral - written -listening skill – Verbal skill- interpersonal communication and intra personal communication , Essentials of business letter.

UNIT II

CRM - concept and approach - CR in competitive environment public relation and image building

UNIT III

Banker - customer relationship -retaining and enlarging customer base - customer services - quality circle. .

UNIT IV

Nature and types of customer - complaint redressal methods Talwar and Goiporia committee report, customer service committee, customer day - Copra Forum - ombudsman.

UNIT V

Market Segment - Customer Data Base - Market Research. Review and Evaluation of Customer Satisfaction.

Recommended Books:

1.H.Peeru Mohamed & A. Sangadevan , Customers Relationship Management - A Step –by – step approach , Vikas Publishing House Private Limited , Noida .

2. Mukesh Chaturvedi Abhinav , Chaturvedi , Customers Relationship Management – An Indian Perspective , Excel Books , New Delhi .

(2) VISUAL BASIC -Practical

VB Practicals

1. Develop simple calculator

2. Event handling using wring timer control

3. Performing cascading windows operation (horizontal & Vertical & tiles)

4. Changing the color, font and size of text.

5. Implementation of Drag and Dropevents using images.

6. Payroll Processing

7. Inventory Management

8. E-Banking

9. Work Flow Applications

10. Electricity Bill

Elective – III

(1) SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Theory Only

UNIT I

Nature and Scope of Investment Management – Objectives, Constraints – Investment factors – Gambling – nature and Scope – Distinguish between Investment and Gambling – Role of capital markets.

UNIT II

Investment environment – Sources of Investment Information – Approaches of Security analysis - Market Indicators – Security price movements – Fundamental analysis – technical analysis – Dow theory Random walk theory – efficient market hypothesis.

UNIT III

Company analysis – Components of company analysis - Financial analysis – Financial Statement – Ratio analysis - EPS, DPS – dividend yield ratio – ROI, ROCE, Risk – return – measurement of risk.

UNIT IV

Portfolio management – portfolio theory – objectives – Traditional and modern portfolio theory – portfolio management process – portfolio planning – portfolio selection - Evaluation – Portfolio reversion - Portfolio analysis – Morkowitz’s Approach.

UNIT V

Capital Market Theory – Assumptions – Capital Asset Pricing Model (CAPM) – Estimating Betas Securities market line arbitrage pricing theory – Derivatives options – Futures – Swaps.

Reference Books

1. Fisher and Jordon – Security analysis and Portfolio management 2. V.K. Bhalla - Investment management 3. Punithavathy Pandian - Security analysis and portfolio management 4. Preeti Singh - Investment management 5. Natarajan - Investment management

(2) TREASURY MANAGEMENT

UNIT I

Asset Liability Management – Objective – Concept – Risk Management – Interest Risk.

UNIT II

Concept of Treasury Management – Employment of Statutory/Surplus funds – Need for Specialized approach in the bank – Role and Function of Treasury Department.

UNIT III

Domestic Money Market – Source of funds – capital – reserves – SLR – CRR – Surplus cash – Market Players.

UNIT IV

Money Market Instruments and Players – Government Securities – Treasury bill – CP – CD – Call Money Banks and Specified Institutions

UNIT V

Foreign Currency Market – Combined Treasury Management – RBI and Regulatory Functions.

REFERENCE BOOKS:

1. Treasury Investment and risk Management – IIB

2. Management of Investments – By Jack Clank Francis McGraw Hill International series

3. Investments – Analysis and Management – By Jack Clank Francis McGraw Hill International series

4. Indian capital Market by V.A. Avadhani, Himalayan Publishing House(1997).

5. Capital Markets by Frank fabozzi and Franco Modigliani, Prentice Hall(1996)

100 4. B.Com. (MARKETING MANAGEMENT)

III SEMESTER

Core Subject : V - CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue – Underwritting of Shares and Debentures.

UNIT II

Redemption of Preference Shares and Debenture – Purchase of business – Profits Prior to Incorporation.

UNIT III

Preparation of company final accounts – Company balance sheet – Computation of Managerial Remuneration.

UNIT IV

Valuation of Shares and Goodwill

UNIT V

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Reference Books

101

Core Subject : VI - LEGAL SYSTEMS IN BUSINESS

UNIT I

UNIT II

Sale of goods Act – Definition – Sale - Agreement to Sell – Distinction between sale and Agreement of Sell – Condition and Warranties – Distinction between conditions and Warranties.

UNIT III

UNIT IV

Securities Exchange Board of India (SEBI) – Functions – Powers - Guidelines to Capital markets.

UNIT V

Foreign Exchange Management Act 1999 (FEMA) – Information Technology Act – Intellectual Property Rights Act (IPRA).

Reference Books

1. Business Laws – N.D. Kapoor. 2. Legal Systems in Business – P. Saravanavel , S. Sumathi 3. Students guide to Mercantile Law – Kapoor Taxman Publications Pvt. Ltd.

102

Core Subject : VII - PRINCIPLES OF MARKETING

UNIT I

Introduction to Marketing –Meaning – Definition and Functions of Marketing – Marketing Orientation – Role and Importance of Marketing – Classification of Markets

UNIT II Marketing Environment – Micro and Macro Environment (Factors affecting internal environment and external environments)

UNIT III Market Segmentation – Concept – Benefits – Basis and Levels. Introduction to Consumer Behaviour – Need for study – Consumer buying decision process – Buying motives.

UNIT IV Marketing mix. Product – Meaning – Introduction to Stages of New Product Development – Types – Introduction to PLC – Product Mix – Price – Pricing Policies and Methods. Place – Channels of Distribution (Levels) – Channel Members – Promotion – Communication Mix – Basics of Advertising, Sales promotion and personal selling.

UNIT V Recent Trends in Marketing. A Basic understanding of E – Marketing, Consumerism, Market Research, MIS and Marketing Regulations.

REFERENCE:

1. Marketing Management by Rajan Saxena 2. Marketing by William J Stanton 3. Principles of Marketing by Philip Kotler 4. Marketing Management by Still and Cundiff 5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker 6. Marketing by J C Gandhi 7. Principles of Marketing by Ramasamy Namakumari 8. Marketing – J. Jayasankar 9. Marketing Management by DR. C.B. Gupta and Dr. N. Rajan Nair

103

Core Subject : VIII - ENTREPRENEURIAL DEVELOPMENT

UNIT I

UNIT II

UNIT III

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation.

UNIT V

REFERENCE BOOKS :

104

Allied : III (1) INDIAN ECONOMY – I

UNIT – I

Infrastructure for development – Transport, Communication, power, irrigation, Social infrastructure – Education, Primary health.

UNIT – II

Agriculture – Contribution to economic development, green revolution, agriculture productivity; land reforms; sources of farm credit;- Food subsidy and public distribution system.

UNIT – III

UNIT - IV

Foreign Trade: Composition, direction, and EXIM policy

UNIT – V

Public Finance: Fiscal policy – Components, fiscal policy in the liberated era.

REFERENCE BOOKS:

105

(2) BUSINESS MATHEMATICS - I

Unit – I

Theory of Sets

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

Unit – II

Algebra

Ratio, Proportion and Variations

Unit – III

Permutation and Combination, Binominal Theorem, Exponential and Logarithmic Series

Unit – IV

Differential Calculus

Differentiation – Meaning -, Rules: Maxima and Minima of Univariate Functions: Application of Maxima and Minima in Business

Unit – V

Interest and Annuity – Banker’s Discount – Binary Number System

REFERENCE BOOKS:

1. Business Mathematics – P.R.Vittal 2. Business Mathematics – D.C. Sancheti and V.K. Kapoor 3. Business Mathematics – B.M. Agarwal 4. Business Mathematics – R.S. Soni

Note: No Theory Questions to be asked

106 IV SEMESTER

Core Subject: IX - PRINCIPLES OF MANAGEMENT

UNIT I Introduction: Concept, nature, process and significance of management; Managerial roles and Skills; Development of-management thought; Classical and neo - classical systems; Contingency approaches: - Robert Owen, Taylor Fayol, and Elton Mayo.

UNIT II Planning - Nature - Importance - Forms - Types - Steps in planning - Objectives - Policies - Procedures and Methods - Nature and Types of policies - Decision Making - Process of decision making - Types of decisions - Problems involved in decision - making

UNIT III Organizing - Types of Organization (Line and Staff, Committees, Projects, Matrix) - Organizational structure - Span of Control - Departmentalization - Informal Organization.

UNIT IV Authority - Delegation - Decentralization - Difference between authority and power - Uses of authority - Distinction between Centralization Decentralisation - Responsibility. Meaning and functions of Staffing - Nature, Purpose and Scope of Directing.

UNIT V Co-ordination - Need for Co-ordination - Types. Techniques - Distinction between co-ordination and co-operation - Requisites for excellent. Co-ordination - Controlling - Meaning, importance and Types of controls - Control Process.

Reference Books:

1. Weihrich and Koontz , Essentials of Management; Tata McGraw Hill , New Delhi 2. L.M. Prasad , Principles of Management , Sultan Chand , New Delhi . 3. Lallan Prasad , Principles of Management , S.Chand & Co , New Delhi . 4. J. Jayasankar , Principles of Management , Margham Publications , Chennai .

107

Core Subject: X - FINANCIAL SERVICES

UNIT I

Meaning and importance of financial services – Types of financial services – Financial services and economic environment – Players in Financial Services Sector.

UNIT II

Merchant Banking – Functions – Issue management – Managing of new issues – Underwriting – Capital market – Stock Exchange – Role of SEBI

UNIT III

Leasing and Hire purchase – Concepts and features – Types of lease Accounts. Factoring – Functions of Factor

UNIT IV

Venture Capital – Credit Rating – Consumer Finance

UNIT V

Mutual Funds : Meaning – Types – Functions – Advantages – Institutions Involved – UTI

REFERENCE BOOKS

108

Core Subject: XI - PRODUCT MANAGEMENT

UNIT I

What is product ? – Classification of product – Relationship of Product and Market – Product decisions – product – product mix – approaches BCG, GE etc. for product decisions

UNIT II

Management of existing products – Product life cycle – positioning – product modification – product development

UNIT III

New Product Management – Innovation – Creating Value opportunity identification – New product introduction process

UNIT IV

Differentiation – Branding – Packaging – Pricing – Advertising – Distribution – Marketing Research

UNIT V

Product Market Analysis of different products – FMCG – Consumer durables – Credit cards – New challenges for marketers in India

REFERENCE BOOKS:

1. S. Ramachander – Ascending the Value spiral

2. William L. Moore and Edgar A. Pessemier – Product Planning and Management

3. Karl T. Ulrich and Steven D. Eppinger – Product Design and Development

4. Geoffry Randall – Branding

5. C. Merle Crawford and C Anthony Di Benedetto – New Product Management

6. Sengupta – Brand Positioning

7. Harsh V Verma – Brand Map

109

Core Subject: XII - COMPANY LAW

UNIT I

Definition of Joint Stock Company – Kinds – Formation – Incorproation

UNIT II

Memorandum of Association – Contents - Doctrine of Ultra Vires – Articles of Association – Contents – Prospectus – Contents – Statement in lieu of Prospectus .

UNIT III

Share Capital – Kinds of Shares – Voting Rights – Borrowing powers of companies.

UNIT IV

Meetings and Resolutions – Statutory Meeting – Annual general meeting – Extra – Ordinary general Meeting - Resolutions – Ordinary & Special.

UNIT V

Winding up of a company – Modes of winding up – winding up by the court – Voluntary winding up – Members’ voluntary winding up – Creditors’ voluntary winding up.

REFERENCE BOOKS

1. Business Laws – N.D. Kapoor, Sultan Chand and Sons 2. Business Laws – M.R. Sreenivasan, Margam Publications 3. Business Laws – M.V. Dhandapani, Sultan Chand and Sons 4. Company Law – Avtar Singh 5. Company Law N.D. Kapoor 6. M.C.Shukla and S.S. Gulshan – Principles of Company Law 7. S.M.Shah – Lectures on Company Law 8. S.Badri Alam and Saravanavel, Company Law, Himalaya Publications 9. P.P.S. Gogna – Text Book of Company Law – S.Chand

110

Allied : IV - (1) INDIAN ECONOMY - II

UNIT – I

Infrastructure for development – Transport, Communication, power, irrigation, Social infrastructure – Education, Primary health.

UNIT – II

Agriculture – Contribution to economic development, green revolution, agriculture productivity; land reforms; sources of farm credit;- Food subsidy and public distribution system.

UNIT – III

UNIT - IV

Foreign Trade: Composition, direction, and EXIM policy

UNIT – V

Public Finance: Fiscal policy – Components, fiscal policy in the liberated era.

REFERENCE BOOKS:

111

- (2) BUSINESS MATHEMATICS- II

Unit – I

Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line Segment – Section Formulae (Ratio) – Graduate of a Straight Line – Equations of a Straight Line

Unit – II

Arithmetic, Geometric and Harmonic Progressions

Unit – III

Unit – IV

Interpolation: Binomial, Newton and Lagrange’s Method

Unit – V

Matrices – Meaning and Operations – Matrix inversion – Solutions to Linear Equations – Payroll, Wages and Commission

REFERENCE BOOK:

Note: No Theory Questions to be asked

112 V SEMESTER Core Subject : XIII - PRACTICAL AUDITING

UNIT III Depreciation and reserves – meaning – Auditor’s duty with regard to depreciation – Reserves and provisions- Distinguish reserves and provision – Depreciation of wasting Assets.

Reference Books : 1. Auditing – D.P. Jain Konark PublishersPvt. Ltd. 2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma, Eastern economy edition. 3. Practical Auditing – B.N. Tandon Sultan Chand and Co., 4. Contemporary Auditing, Kamal Gupta Tata MC Graw Hill.

113

Core Subject : XIV - COST ACCOUNTING

UNIT I

Nature and scope of Cost Accounting, Cost analysis, concepts and Classifications. Installation of costing systems, cost centres and profit centers.

UNIT II

Cost sheets, tenders and quotations. Reconciliation of cost and financial accounts.

UNIT III

UNIT IV

Labour cost – Computation and control. Time keeping Methods of wage payment – Time rate and piece rate system. Payroll procedures. Idle time and over time. Labour turnover.

UNIT V

REFERENCE BOOKS

1. Jain S.P. and Narang K.L. – Cost Accounting. 2. Khanna B.S., Pandey I.M. Ahuja G.K. and Arora M.N. – Practical costing. 3. T.S. Reddy and Y. Hari Prasad Reddy – Cost Accounting 4. N.K. Prasad and V.K. Prasad – Cost Accounting. 5. Saxena and Vashist – Cost Accounting. 6. Hansen / Mowen – Cost Management Accounting and Control.

114

Core Subject : XV - INTERNATIONAL MARKETING

UNIT I Need and importance of international marketing – entry strategy – international trade theories – BOT, BOP

UNIT II International markets – consumer behaviour – market research – product market strategies

UNIT III Pricing – terms – fob – cif – foreign exchange fluctuations – channels of distributors

UNIT IV Advertising and sales promotion – insurance and Risk coverages – institutions for promotion of international marketing – marketing assistance – documentation procedures in export & import trading

UNIT V WTO – Trade Blocks – EU – Globalisation – Global Markets

REFERENCE BOOKS:

1. Varshney RL and Bhattacharya – International Marketing Management

2. Jain – International Marketing

3. Srinivasan : International Marketing – Prentice Hall of India

4. Fayerweather – International Marketing – Prentice Hall of India

5. Keith Lewis and Mathew Housden – Introduction to International Marketing

6. Alan Branch – International Purchasing and Management – Thomson

115

Core Subject : XVI - MARKETING RESEARCH

UNIT I Introduction - Definition of Marketing Research - Nature and Scope - Marketing Research as aid to rational decision-making. Marketing Research Methodology

UNIT II Sampling techniques - Random - Stratified - Area - Quota – Questionnaire - Interview techniques - Interviewing skills on the part of' Investigator.

UNIT III Motivation Research - Product Research

UNIT IV Consumer Survey - Sales Control Research

UNIT V Media Research - Various Techniques - Measuring advertising effectiveness - Analysis and reporting research findings to the management.

Recommended Texts

1. D D Sharma , Marketing Research -Principles, Application and Cases , Sultan Chand Publications ,New Delhi 2. Suja R Nair ,Marketing Research , Himalaya Publications ,New Delhi

3 . C R Kothari-1990-Reasearch Methodology Methods and Techniques- Second Edition- Wishwa Prakasham Publications-New Delhi

4. G. C. Beri-1993-Marketing Research-Second Edition- Tata Mc-Graw Hill Publication- New Delhi

5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , kalyanni Publishers, Ludhianna .

116

Elective – I : (1) ADVERTISING MANAGEMENT & SALES PROMOTION

UNIT I Advertising : Advertising, objectives, task and process, market segmentation and target audience – Message and copy development.

UNIT II Mass Media : Selection, planning and scheduling – web advertising – integrated programme and budget planning – implementing the programme co – ordination and control

UNIT III Advertising agencies – organization and operation.

UNIT IV Sales Promotion : Why and when sales promotion activities, consumer and sales channel oriented – planning, budgeting and implementing and controlling campaigns.

UNIT V Control : Measurement of effectiveness – ethics, economics and social relevance.

REFERENCE BOOKS: 1. Batra, Myers and Baker, Advertising Management, Prentice Hall of India, 2002.

2. Belch, Advertising and Promotion, Tata McGraw Hill, Roderick White, Advertising McGraw Hill.

3. Frank Jefkins, Advertising, Macmillan India Ltd., 2000.

4. Kueglar Jr., Wed Advertising and Marketing, Prentice Hall Of India.

5. O. Guinn, Advertising, Thomas Learning.

6. Semenik, Promotion and Integrated marketing communication, Thomas Learning, 2001.

7. Wells, Bunett and Moriatry, Advertising – Principles and Practice, Prentice Hall Of India, 2002.

117

(2) : SUPPLY CHAIN MANAGEMENT

UNIT I

Supply chain Management – Meaning, Definition, Functions, need – Marketing forces affecting supply chain activities – supply chain activities in India.

UNIT II

Supply Chain Intermediaries – Meaning, importance, objectives, functions – Types of intermediaries – Selection of channel members – Motivation, training and evaluation of channel members.

UNIT III

Transportation – Meaning, importance, Functions – Types of transportation – Methods of Selection of transportation – factors considering fixation of freight charges – Role of containers in modern Transportation.

UNIT IV

Warehousing – meaning, characteristics, importance, functions – Types of warehousing – Selection of transportation – warehouse locations – Packaging and material handling – Documents relating to warehousing – Warehousing in India.

UNIT-V

Inventory Management – Meaning, Importance, Functions – Inventory Control – Inventory control under uncertainties – ABC Analysis – JIT – Cost of inventories – order processing – Customer Services.

Reference Books 1. Satish K. Kapoor and Purva Kamal, Basis of Distribution Management, Printice Hall of India, New Delhi , 2003. 2. Sunil Chopra, Supply Chain Management – Strategic planning and operations, 2004. 3. Taylor, supply chain – A managers guide – Pearson Education – New Delhi – 2004. 4. David J. Bloomberg, Stephen Lemay, Joe E. Hanna, Logistics, Printice Hall of India, New Delhi – 2002. 5. Dr. C.B. Gupta and Dr. N. Rajan Nair, Marketing management, Sultan Chand, New Delhi, 2007. 6. Bowersox closs, Logistical Managemevil – The Intergrated supply chain Management, Printice Hall of India, New Delhi – 2004.

118 VI SEMESTER

Core Subject : XVII - MANAGEMENT ACCOUNTING

UNIT I Management Accounting – Meaning, scope, importance and limitations – Management Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.

UNIT II Analysis and Interpretation of Financial Statements – Nature, objectives, tools – Methods – Comparative Statements, Common Size statement and trend analysis.

UNIT III Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios – Liquidity, Profitability, turnover, capital structure and leverage.

UNIT IV Funds flow and Cash flow statements. Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of Budgets – Production, Cash and Flexible Budgets.

UNIT V Capital Expenditure Control – Capital Budgeting Techniques – Pay Back Period – Accounting Rate of Return – Net Present Value Method.

REFERENCE BOOKS

1. Dr.Maheswari S.N. – Management Accounting. 2. Chadwick – The Essence of Management Accounting 3. Charles T.Horngren and Gary N.Sundem – Introduction to Management Accounting. 4. Sharma and Shashi K.Gupta – management Accounting 5. T.S. Reddy & Dr.Y. Hari Prasad Reddy – Management Accounting. 6. Hansen-Mowen – Cost management Accounting and Control.

119

Core Subject : XVIII - RETAIL MARKETING

UNIT I Introduction of Retail Marketing – retail environment – the growing importance of retail industry.

UNIT II Consumer behavior in the retail context – buying decision process – its implication for retail management

UNIT III Store lay out – design – Merchandising – private brands – national brands – merchandising buying and handling

UNIT IV Retail Marketing Mix – 4 Ps – Merchandise Management – Negotiating Purchase

UNIT V Consumerism and ethics in Retailing – international retail structures – future of retailing

REFERENCE BOOKS:

1. Andrew J. Navman and Peter Cullon – Retailing Environment – Thomson & Organisation

2. Berman : Retail management , 8th Edn. – Prentice Hall of India

3. Patrick M. Nunne, Robert F. Lusch and David A. Griffith – Retailing

4. Retail Marketing Management – David Gilbrath

5. Marketing Strategy – A. Nag

6. Principles of Marketing – Sherlekhar, Dr. K. Nirmala Prasad and S.A. Salvardine Victor

120

Core Subject : XIX - SERVICES MARKETING

UNIT II Marketing Mix In Service Marketing: The seven Ps: product decision, pricing strategies and tactics, promotion of service and distribution methods for services. Additional dimension in services marketing- people, physical evidence and process.

UNIT III Effective Management of Service Marketing: Marketing demand and supply through capacity planning and segmentation - interna1 marketing of services - external versus internal Orientation of service strategy.

UNIT IV Delivering Quality Service: Causes of service - quality gaps. The customer expectations versus perceived service gap. Factors and techniques to resolve this gap. Customer relationship management. Gaps in services - quality standards, factors and solutions - the service performance gap - key factors and strategies for closing the gap. External communication to the customers- the promise versus delivery gap - developing appropriate and effective communication about service quality.

UNIT V Marketing of Service With Special Reference To:1.Financial services, 2.Health services, 3.Hospitality services including travel, hotels and tourism, 4.Professional service, 5.Public utility service, 6.Educational services.

Recommended Texts

1. S.M. Jha, Services marketing, Himalaya Publishers, India 2.Sinha.P.K and Sahoo.S.C., 1994,Services Marketing Text and Reading, Himalaya Publishers House,lndia

3 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai. 4. Thakur .G.S. Sandhu supreet & Dogra Babzan , Services marketing , kalyanni Publishers, Ludhianna . 5.Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi .

121

Elective – II

(1) SALES & DISTRIBUTION MANAGEMENT

UNIT I Sales objectives – Functions of Sales Management – Duties and responsibilities of Sales Manager – Types of Salesmanship – Advantages and Limitations of Salesmanship

UNIT II Sales Planning, Sales policy – Sales organization, Structurising and managing sales force, designing sales territories – fixing sales, quota, controlling and motivating sales force.

UNIT III Recruitment and selection of sales force – training of salesman Supervising Salesman – Appraising Salesman’s performance – methods of appraisal – Compensation of sales force – methods of compensation

UNIT IV The Channel of distribution – Its importance – types of channels. Wholesalers & Retailers – Brokers, Commission agents - dealers sole selling agents.

UNIT V Potential in the distribution in India – Logistics – Physical Distribution – Supply Chain Management

REFERENCE BOOKS:

1. Albert New Guard – The Field Sales Manager – Taraporewala

2. Bestrand Canfield & Englan Cliff, Sales Administration, Prentice Hall.

3. Richard R Still and Edward W. Cundiff, Sales Management, Prentice Hall.

4. V.S. Ramasamy, Marketing Management, MacMillan.

122

(2) CONSUMER BEHAVIOUR

UNIT I

Consumer behaviour – Determinants of Consumer behaviour – Consumer buying process- Economic model – Psychological model – Psychographics.

UNIT II

Models of Consumer behaviour, market segmentation for understanding consumers.

UNIT III

Environmental influences on Consumers Culture, social class : Family : Personal influence and opinion leadership.

UNIT IV

Individual Determinants of Consumer Behaviour – Motivation and Involvement – Information Processing – learning personality and self – concept; Attitude theories and change.

UNIT V

Consumer Decision Processes : Problem recognition, search and evaluation – purchasing; post purchase behaviour

REFERENCE BOOKS:

1. David Luck and Ronald Rubin – Marketing Research – Prentice and Hall of India

2. Donald Tulle and Del Hawkins – Marketing Research : Management and Method

3. David J. Loudon and Albert J Della Bitta – Consumer Behavior, Tata McGraw Hill,2002

4. Frank Karees – Consumer Behavior and Managerial Decision Making, Prentice Hall of India, 2002

5. Marketing Management – S.A. Sherlekar

123

Elective – III PROJECT WORK (GROUP)

A group of 3 students will be assigned a project in the beginning of the final year. The project work shall be submitted to the college 20 days before the end of the final year and the college has to certify the same and submit to the University 15 days prior to the commencement of the University Examinations. The project shall be evaluated externally. The external examiner shall be from the panel of examiners suggested by the board of studies from time to time. Those who fail in the project work will have to redo the project work and submit to the college for external examination by the University

124 Elective – III

INDUSTRIAL MARKETING

UNIT I Introduction to Industrial Marketing –Difference between consumer and industrial marketing –Nature of industrial marketing-understanding industrial markets and environment.

UNIT II Industrial market segmentation - positioning - Buyer, seller relationship – Industrial market research- marketing intelligence.

UNIT III Organizational buying process The industrial consumer – Buyer motives – Buyer temperament – The special case of purchasing by public institutions - Buyer characteristics – Customer types – Buyer population, size, distribution – Types of purchasing organization – Business and institutional buyers – Government buyer.

UNIT IV Formulating industrial marketing strategy Marketing strategy – Formulating strategy – Product development – Determinants of product mix – Industrial marketing channels - Industrial pricing decisions – The promotional component – Advertising – personal selling and sales promotion.

UNIT V Controlling industrial marketing strategy Strategic goals – identifying marketing opportunities – goals based on market share and on sales forecast – the marketing budget – the process of control - comparing standards and performance – corrective action – problems in industrial selling and marketing.

REFERENCE BOOKS 1. Industrial Marketing – Prentice Hall of India 2. Industrial Marketing - Krishna K Havaldar 3. Industrial Marketing – Richard M. Hill, Ralph S. Alexander, James S. Cross – A.I.T.B.S Publishers, New Delhi 4. Industrial Marketing Management – Michael D. Hutt and T. V. Spech, The Dryden Press, New York 5. Industrial Marketing Languages and concepts by R.G.A. Boland and R.M.Oxtoby.

125 5. BACHELOR OF BUSINESS ADMINISTRATION (B.B.A.)

III SEMESTER

Core Subject : V - FINANCIAL MANAGEMENT Theory : 15 Problems : 60

UNIT I

Meaning, objectives and Importance of Finance – Sources of finance – Functions of financial management – Role of financial manager in Financial Management.

UNIT II

Capital structures planning - Factors affecting capital structures – Determining Debt and equity proportion – Theories of capital structures – Leverage concept.

UNIT III

Cost of capital – Cost of equity – cost of preference capital – Cost of debt – Cost of retained earnings – weighted Average (or) composite cost of capital (WACC)

UNIT IV

Dividend policies – Factors affecting dividend payment - Company Law provision on dividend payment –Various Dividend Models (Walter’s Gordon’s – M.M. Hypothesis)

UNIT V

Working capital – components of working capital – working capital operating cycle – Factors influencing working capital – Determining (or) Forecasting of working capital requirements.

Reference Books :

1. Financial Management - I.M. Pandey 2. Financial Management – Prasanna Chandra 3. Financial Management – S.N. Maheswari 4. Financial Management – Y. Khan and Jain

126

Core Subject : VI - ORGANISATIONAL BEHAVIOUR UNIT I

Need and scope of organizational behavior - Theories of organization - Individual difference Vs Group intelligence tests -Measurement of intelligence - Personality Tests - Nature - Types and uses of perception. UNIT II

Motivation - Financial and non -Financial motivational techniques - Job satisfaction - meaning - Factors - Theories -Measurement -Morale - Importance - Employee attitudes and behavior and their significance to employee productivity. UNIT III Work environment -Good house keeping practices - Design of work place - Fatigue - Causes and prevention and their importance - Leadership -Types and theories of leadership UNIT IV Group dynamics -Cohesiveness - Co-operation - Competition - Resolution - Sociometry - Group norms - Role position status UNIT V Organizational culture and climate - Organizational Development Recommended Books 1. Uma Sekaran, Organisational Behaviour Text & cases, 2nd edition,Tata McGraw Hill Publishing CO.Ltd

2. Gangadhar Rao,Narayana ,V.S.P Rao, Organisational Behaviour 1987, Reprint 2000, Konark Publishers Pvt.Ltd , 1 st edition 3. S.S. Khanka , Organisational Behaviour , S.Chand & Co , New Delhi . 4. J.Jayasankar , Organisational Behaviour , Margham Publications , Chennai . 3.

127 Core Subject :VII - COMPUTER APPLICATION IN BUSINESS

UNIT – I Word Processing: Meaning and role of work processing in creating of documents, Editing, formatting and printing documents using tools such as spell check, thesaurus, etc., in work processors (MS Word), Electronic Spreadsheet, Structure of Spread sheet and its applications to accounting , finance, and marketing functions of business; Creating a dynamic/ sensitive worksheet; Concept of absolute and relative cell – reference; Using built – in functions; Goal seeking and solver tools; Using graphics and formatting to worksheet; Sharing data with other desktop applications ; Strategies of creating error – free worksheet (MS Excel)

UNIT – II Programming under a DBMS environment : The concept of data base management system; Data field, records, and files, Sorting and Indexing data; Searching records. Designing queries, and reports; Linking of data files; Understanding programming environment in DBMS; Developing menu driven applications in query language (MS – Access).

UNIT – III Electronic Data Interchange (EDI) : Introduction of EDI - Basics of EDI; edi standards; Financial EDI (FEDI) FEDI for international trade transaction; Applications of EDI, Advantages of EDI; Future of EDI.

UNIT – IV The internet and its basic concepts: Internet concept, History, Development in India: Technological foundation of internet; Distributed computing; Client – server computing ;internet protocol suite; Application of distributed computing ; Client server computing; Internet protocol suite in the internet environment ; Domain Name System (DNS); Generic Top – Level Domain (gTLD); Country code Top Level Domain (ccTLD) – India; Allocation of second level domains; IP addresses, Internet protocol; Applications of Internet in business, Education, Governance , etc.

UNIT – V Information System Audit : Basic idea of information audit; - Difference with the traditional concepts of audit; Conduct and applications of IS audit in internet environment.

Reference Books: 1. Agarwala Kamlesh N and Agarwala Deeksha – Business on the Net – Introduction to E-Commerce 2. Goyal – Management Information System. 3. Minoli Daniel, Minoli Emma – e Commerce Technology Handbook. 4. Kanter – Managing with informations.

128

Core Subject :VIII - MARKETING MANAGEMENT

UNIT I

Fundamentals of marketing - Role of Marketing - Relationship of Marketing with other functional areas - concept of marketing mix-Marketing approaches - Various Environmental factors affecting the marketing functions. UNIT II Buyer Behavior - Consumer goods and Industrial goods - Buying motives - Factors influencing buyer Behaviour Market segmentation - Need and basis of Segmentation -Targeting - positioning. UNIT III

The Product - Characteristics - benefits - classifications - consumer goods - industrial goods - New Product Development process - Product Life Cycle - Branding -Packaging. UNIT IV Physical Distribution: Importance - Various kinds of marketing channels - distribution problems. Sales management: Motivation, Compensation and Control of salesmen. UNIT V A brief overview of: Advertising - Publicity - Public Relations - personal Selling - Direct selling and Sales promotion. Recommended Texts 1. Philip Kotler, 2003, Marketing Management, 11th edition, Pearson Education (Singapore) Pte Ltd, New Delhi. 2. V.S. Ramaswamy & S.Namakumari, 1994, Principles of Marketing, first edition, S.G. Wasani / Macmillan India Ltd, New Delhi. 3. Crrainfield, Marketing Management, Palgrave Macmillan 4. Sontakki . C.N , Marketing Management, Kalyanni Publishers, Ludhiana 5. Gary Armstrong & Philip Kotler, 2003, Marketing -An Introduction, sixth edition, Pearson Education (Singapore) Pvt Ltd, New Delhi 6. R.S.N. Pillai and Bagavathi ,Modern Marketing , S.Chand & Co , New Delhi. 7. Jayasankar, Marketing, Margham publications, Chennai.

129

Allied :III - BUSINESS STATISTICS

UNIT – I

Introduction – meaning and definition of statistics – collection and tabulation of statistical data – presentation of statistical data – graphs and diagram – measures of central tendency – Arithmetic mean, median, mode, harmonic mean and geometric mean.

UNIT – II

Measures of variation – standard deviation, mean deviation – Quartile deviation – skewness and kurtosis – Lorenz curve. Simple correlation – scatter diagram – Karl pearson’s correlation – Rank correlations – regressions.

UNIT – III

Analysis of Time series – methods of measuring trend and seasonal variations.

UNIT – IV

Index number s- consumer’s price index and cost of living indices – statistical quality control.

UNIT – V

Sampling procedures – simple, stratified and systematic.

Hypothesis testing – Fundamental ideas – Large sample Test – small sample test –t, F, Chi – square (without proof) – simple applications.

REFERENCE BOOKS

1. P.R Vittal, Business mathematics & statistics 2. S.C.Gupta & V.K.Kapoor.

130 IV SEMESTER

Core Subject : IX - BUSINESS TAXATION UNIT – I

Objectives of Taxation – Canons of Taxation – Tax system in India – Direct and Indirect Taxes – Meaning and Types.

UNIT – II

UNIT – III

UNIT - IV

UNIT- V

REFERENCE BOOKS

1. Central Excise Act. 2. Customs Act 3. Central Sales Act 4. Practical Approach to Income Tax – Ahuja Girish and Gupta Ravi 5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania. 6. Indirect Taxes – Datty 7. Business Taxation – T.S. Reddy & Dr. Y. Hariprasad Reddy .

131

Core Subject : X - BUSINESS REGULATORY FRAME WORK

UNIT I Brief outline of Indian Contracts Act - Special contracts Act - Sale of goods Act - Contract of Agency UNIT II Brief outline of Indian Companies Act 1956. UNIT III Brief outline of FEMA - Consumer Protection Act

UNIT IV The laws of Trade Marks - Copyright - Patents - Designs - Trade related Intellectual Property Rights. (TRIPS) RTP -IDRA -an overview

UNIT V Brief outline of Cyber Laws Recommended Text books 1. N.D.Kapoor, 1993, Business Laws, Sultan Chand, New Delhi 2. K.S.Anantharaman, 2003 Business and Corporate Laws ,Sitaraman&co. Pvt.Ltd. 3. Chandrasekaran ,2004 Sitaraman&co Pvt Ld , Intellectual Property Law 4. Bare Acts- FEMA , Consumer Protection Act 5. Acharya -2004, Intellectual Property Rights Asia Law House Publication,

132

Core Subject : XI - FINANCIAL SERVICES

UNIT I

Meaning and importance of financial services – Types of financial services – Financial services and economic environment – Players in Financial Services Sector.

UNIT II

Merchant Banking – Functions – Issue management – Managing of new issues – Underwriting – Capital market – Stock Exchange – Role of SEBI

UNIT III

Leasing and Hire purchase – Concepts and features – Types of lease Accounts. Factoring – Functions of Factor

UNIT IV

Venture Capital – Credit Rating – Consumer Finance

UNIT V

Mutual Funds : Meaning – Types – Functions – Advantages – Institutions Involved – UTI

REFERENCE BOOKS

133

Core Subject : XII - MANAGEMENT INFORMATION SYSTEM

UNIT I Definition of Management Information System - MIS support for planning, Organizing and controlling - Structure of MIS - Information for decision - making. UNIT II Concept of System - Characteristics of System - Systems classification - Categories of Information Systems - Strategic information system and competitive advantage UNIT III Computers and Information Processing - Classification of computer - Input Devices - Output devices - Storage devices, - Batch and online processing. Hardware - Software. Database management Systems. UNIT IV System Analysis and design - SDLC - Role of System Analyst - Functional Information system - Personnel, production, material, marketing. UNIT V Decision Support Systems - Definition. Group Decision Support Systems - Business Process Outsourcing - Definition and function Recommended Books: 1. Mudrick & Ross , "Management Information Systems", Prentice - Hall of India .

2. Sadagopan , "Management Information Systems" - Prentice- Hall of India 3. CSV Murthy -"Management Information Systems" Himalaya publishing House .

4. Dr. S.P. Rajagopalan ,"Management Information Systems and EDP " , Margham Publications , chennai .

134

Allied :IV - OPERATIONS RESEARCH

UNIT – I

Introduction to OR – Meaning and scope – Characteristics – models in OR.LPP- Formulation graphical method – Simplex method- Big M Method application in Business – merits and Demerits.

UNIT – II

Transportation model – basic feasible solution – formulation, solving a TP. Assignment models – formulation – solution.

UNIT – III

Network analysis – work break down analysis – construction – numbering of event.

Time Calculation – critical path, slack, float – application.

UNIT – IV

Queuing models- elements of queuing system – characteristics of queuing model.

UNIT – V

Decision theory – statement of Baye’s theorem application. Probability – decision trees.

Game theory meaning and characteristics – saddle point – Dominance property.

RECOMMENDED TEXTS / REFERANCE BOOKS

1. P.R. Vittal & V.Malini, Operative Research – Margham Publications – Chennai – 17.

2. P.K.Gupta & Man mohan, Problems in Operations Research – Sultan Chand & sons – New Delhi

3. V.K.Kapoor, Introduction to operational Research – Sultan chand & sons – New Delhi

4. Hamdy A Taha, Operation Research – An Introduction prentice Hall of India- New Delhi.

135 V SEMESTER

Core Subject :XIII - BUSINESS ETHICS AND VALUES

UNIT I

Role and importance of Business Ethics and Values in Business - Definition of Business ethics - impact on business policy and Business strategy - Role of CEO - Impact on the Business culture.

UNIT II

Types of Ethical issues - Bribes - Coercion - Deception - Theft - Unfair Discrimination

UNIT III

Ethics internal - Hiring - Employees - Promotions -Discipline -Wages - Job Description -Exploitation of employees

UNIT IV

Ethics External - Environment Protection - Natural - Physical -Society - Relationship of values and Ethics - Indian Ethos - Impact on the performance.

UNIT V

Social Responsibilities of Business

Recommended Texts 1.Dr.S.Sankaran, Business Ethics and Values, Margham Publication, Chennai . 2. Mamoria & Mamoria, Business Planning & Policy, Himalaya Publication House, Mumbai . 3. D.Senthil Kumar & Dr. A.Senthil Rajan, Business Ethics and Values, Himalaya Publication House, Mumbai - 4.

136

Core Subject : XIV - MARKETING RESEARCH

UNIT I

Introduction - Definition of Marketing Research - Nature and Scope - Marketing Research as aid to rational decision-making. Marketing Research Methodology UNIT II

Sampling techniques - Random - Stratified - Area - Quota

Questionnaire - Interview techniques - Interviewing skills on the part of' Investigator. UNIT III Motivation Research - Product Research UNIT IV Consumer Survey - Sales Control Research UNIT V Media Research - Various Techniques - Measuring advertising effectiveness - Analysis and reporting research findings to the management. Recommended Texts

1. D D Sharma , Marketing Research -Principles, Application and Cases , Sultan Chand Publications ,New Delhi

2. Suja R Nair ,Marketing Research , Himalaya Publications ,New Delhi

3 . C R Kothari-1990-Reasearch Methodology Methods and Techniques- Second Edition- Wishwa Prakasham Publications-New Delhi 4. G. C. Beri-1993-Marketing Research-Second Edition- Tata Mc-Graw Hill Publication- New Delhi

5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , kalyanni Publishers, Ludhianna .

137

Core Subject : XV - PRODUCTION MANAGEMENT UNIT I Production system – Introduction – Production –Productivity -Production management – Objectives – Functions – Scope Relationship with other functional areas. UNIT II Production planning and control – Routing and scheduling –Dispatching – Maintenance management – Types of maintenance-Breakdown – Preventive – Routine – Maintenance scheduling. UNIT III Plant location – Introduction need for selecting a suitable location – Plant location problems – Advantages of urban, semi – urban and rural locations – Systems view of locations – Factors influencing plant location.-Plant layout – Plant layout problems – Objectives – Principles of plant layout – Factors influencing layout – Types of layout. UNIT IV

Work and method study – Importance of work study –work study procedures –Time study –Human considerations in work study –Introduction to method study – Objectives of method study – Steps involved in method study.-Work measurement – Objectives of work, measurement – Techniques of work measurement – Computation standard time- Allowance – Comparison of various techniques. UNIT V Quality control – Types of inspection – Centralized and decentralized – P chart – X- Chart –Construction – Control – TQM.

Recommended Texts

1. P Khanna, Industrial Engineering & Management, Danpat Rai Publishing House 2. Martand T Telsang, , “Production Management”, S.Chand & Co, New Delhi. 3. Sharma Gagan Deep ,Gursharnjit , Harpreet Singh, Production and Operations Management”, Kalyani Publishers , Ludhiana 4. R.Senapati, 2002,”Production and Materials Management”,ARS Publications, Arpakkam, T.N.

138

Core Subject : XVI - MATERIAL MANAGEMENT UNIT I Materials management -Definition and function - Importance of materials management UNIT II Integrated materials management - The concept - Service function advantages - inventory control - Function of inventory -Importance - Replenishment stock -Material demand forecasting -MRP - Basis tolls - Inventory control- ABC - VED - FSN analysis- Inventory control of spares and slow moving items - EGO -ESQ -Stores planning UNIT III Purchase management - Purchasing - Procedure – Dynamic Purchasing - Principles - import substitution -International purchase- Import purchase procedure UNIT IV Stock keeping and materials handling - Objectives - Function stare keeping - Stores responsibilities -Location of store house -centralized store room - Equipment - security measures - Protection and prevention of stores UNIT V Vendor rating - Vendor management - Purchase department -Responsibility - Buyer - seller relationship - Value analysis - ISO -Types. Recommended Texts: 1. Sumathi & Saravanavel, Production & Materials management, Margham Publications,Chennai. 2. M.M. Varma, 1999, Materials Management,4th Edition, Sultan Chand & Sons, New Delhi 3. Hill, Operations management ,Palgrave Macmillan

139 ELECTIVE – I

(1) ENTREPRENEURIAL DEVELOPMENT UNIT I

UNIT II

UNIT III

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation.

UNIT V

REFERENCE BOOKS :

140

(2) VISUAL BASIC PROGRAMMING

Theory

UNIT I

UNIT II

Displaying Information - Determinate Loops – Indeterminate Loops – Conditional Built in Functions – Customizing a Form – Writing Simple Programs.

UNIT III

Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes – Grid control – Do Events and Sub Main.

UNIT IV

Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes – Common controls – Menus.

UNIT V

MDI Forms – Database connectivity using Data control and DAO.

Note : Theory only

Reference Books

1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw Hill 1999.

2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.

141 VI SEMESTER

Core Subject :XVII - BUSINESS ENVIRONMENT UNIT I The concept of Business Environment - Its nature and significance - Brief overview of political - Cultural - Legal - Economic and social environments and their impact on business and strategic decisions. UNIT II Political Environment - Government and Business relationship in India UNIT III

Social environment - Cultural heritage - Social attitudes - Castes and communities - Joint family systems -linguistic and religious groups - Types of social organization UNIT IV Economic Environment - Economic systems and their impact of business - Fiscal deficit - Plan investment -Five Year Planning. UNIT V

Financial Environment - Financial system - Commercial bank Financial Institutions - RBI Stock Exchange - lDBI - Non Banking Financial Companies NBFCs Recommended Texts

1. Francis Cherunilam, 2000, Business environment, Himalaya Publishing House, 11th Revised Edition, India. 2. Dr.S.Sankaran , Business Environment, Margham Publications. 3. K Aswathappa , 1997, Essentials of Business Environment, Himalaya Publishing House, 6th Edition, India.

4. Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers, Ludhiana

142

Core Subject : XVIII - SERVICES MARKETING

UNIT I Marketing Services: Introduction growth of the service sector. The concept of service. Characteristics of service - classification of service designing of the service, blueprinting using technology, developing human resources, building service aspirations. UNIT II Marketing Mix in Service Marketing: The seven Ps: product decision, pricing strategies and tactics, promotion of service and distribution methods for services. Additional dimension in services marketing- people, physical evidence and process. UNIT III Effective Management of Service Marketing: Marketing demand and supply through capacity planning and segmentation - internal marketing of services - external versus internal Orientation of service strategy. UNIT IV

Delivering Quality Service: Causes of service - quality gaps. The customer expectations versus perceived service gap. Factors and techniques to resolve this gap. Customer relationship management. Gaps in services - quality standards, factors and solutions - the service performance gap - key factors and strategies for closing the gap. External communication to the customers- the promise versus delivery gap - developing appropriate and effective communication about service quality. UNIT V

Marketing of Service With Special Reference To:1.Financial services, 2.Health services, 3.Hospitality services including travel, hotels and tourism, 4.Professional service, 5.Public utility service, 6.Educational services. Recommended Texts

1. S.M. Jha, Services marketing, Himalaya Publishers, India 2. Baron, Services Marketing , Second Edition. Palgrave Macmillan 3 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai. 4. Thakur .G.S. Sandhu supreet & Dogra Babzan , Services marketing , kalyanni Publishers, Ludhianna . 5.Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi .

143

Core Subject : XIX - HUMAN RESOURCE MANAGEMENT

UNIT I

UNIT II

UNIT III

Remuneration – Components of remuneration – Incentives – Benefits – Motivation – Welfare and social security measures.

UNIT IV

Labour Relation – Functions of Trade Unions – Forms of collective bargaining-Workers’ participation in management – Types and effectiveness – Industrial Disputes and Settlements (laws excluded)

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches.

REFERENCE BOOKS : 1. Human Resource Management – V S P Rao 2. Human Resource Management – Ashwathappa 3. Human Resource Management – Garry Deseler 4. Human Resource Management – L M Prasad 5. Human Resource Management – Tripathi.

144 ELECTIVE - II

(1) CUSTOMER RELATIONSHIP MANAGEMENT

UNIT-I Communication - need/ Mode of communication – barriers, channels of communication - oral - written -listening skill – Verbal skill- interpersonal communication and intra personal communication , Essentials of business letter. UNIT -II

CRM - concept and approach - CR in competitive environment public relation and image building UNIT -III

Banker - customer relationship -retaining and enlarging customer base - customer services - quality circle. . UNIT -IV

Nature and types of customer - complaint redressal methods Talwar and Goiporia committee report, customer service committee, customer day - Copra Forum - ombudsman. UNIT - V

Market Segment - Customer Data Base - Market Research. Review and Evaluation of Customer Satisfaction. Recommended Books

1.H.Peeru Mohamed & A. Sangadevan , Customers Relationship Management - A Step –by – step approach , Vikas Publishing House Private Limited , Noida . 2. Mukesh Chaturvedi Abhinav , Chaturvedi , Customers Relationship Management – An Indian Perspective , Excel Books , New Delhi .

145

(2) VISUAL BASIC – PRACTICAL

VB Practicals

1. Develop simple calculator

2. Event handling using wring timer control

3. Performing cascading windows operation (horizontal & Vertical & tiles)

4. Changing the color, font and size of text.

5. Implementation of Drag and Dropevents using images.

6. Payroll Processing

7. Inventory Management

8. E-Banking

9. Work Flow Applications

10. Electricity Bill

146

Elective - III : PROJECT WORK (GROUP)

147 6. B.Sc. INFORMATION SYSTEM MANAGEMENT B.Sc.(I.S.M)

III SEMESTER

Core Subject : V - FINANCIAL MANAGEMENT

Theory : 15 Problems : 60

UNIT I

Meaning, objectives and Importance of Finance – Sources of finance – Functions of financial management – Role of financial manager in Financial Management.

UNIT II

Capital structures planning - Factors affecting capital structures – Determining Debt and equity proportion – Theories of capital structures – Leverage concept.

UNIT III

Cost of capital – Cost of equity – cost of preference capital – Cost of debt – Cost of retained earnings – weighted Average (or) composite cost of capital (WACC)

UNIT IV

Dividend policies – Factors affecting dividend payment - Company Law provision on dividend payment –Various Dividend Models (Walter’s Gordon’s – M.M. Hypothesis)

UNIT V

Working capital – components of working capital – working capital operating cycle – Factors influencing working capital – Determining (or) Forecasting of working capital requirements.

Reference Books :

1. Financial Management - I.M. Pandey 2. Financial Management – Prasanna Chandra 3. Financial Management – S.N. Maheswari 4. Financial Management – Y. Khan and Jain

148

Core Subject : VI - PROGRAMMING IN ‘C’

UNIT I

C fundamentals - Character set - Identifier and keywords - Data types - Constants - variables - Declaration - Expressions - Statements - Operators - Arithmetic, Unary, relations, Logical, Assignment and conditional Library functions. UNIT II

Input/Output functions - Simple C programs - Flow of control - Control structures - Switch, break, continue, go to statements - Comma operator UNIT III

Functions - Defining, accessing functions - Function prototypes - Passing arguments - recursion - Storage classes

UNIT IV

Arrays - Definition and processing - Passing arrays to function - Multidimensional arrays - Arrays and string Structures - Pointers - Declaration, Operations on pointers, passing pointers to functions, Pointers and arrays UNIT V

Introduction to files - Basic concepts' of Object Oriented Programming - Classes and Objects

REFERENCE BOOKS:

1.Gottfried B.S - Programming with C - second edition TMH Pub. Co. Lt., - New Delhi - 1996 2.Kanctkar Y - : Let us C - BPB Pub. - New Delhi – 1999

3.E. Balagurusamy - Programming in ANSI C

149

Core Subject : VII - ‘C’ PRACTICAL

1. To find max and min of numbers 2. To generate Fibonacci series 3. npr and ncr 4. Matrix addition and subtraction 5. Transpose of a Matrix Sorting - Bubble Sort 6. Sorting – bubble sort 7. Reverse a string and check for palindrome 8. Counting the number of vowels, consonants, words and white spaces in a line of text 9. Linear Search 10. Binary Search 11. Illustration of Classes and Object Concept.

150

Core Subject : VIII - MARKETING MANAGEMENT UNIT I

151

Allied : III - BUSINESS STATISTICS

UNIT – I

UNIT – II

UNIT – III

Analysis of Time series – methods of measuring trend and seasonal variations.

UNIT – IV

Index number s- consumer’s price index and cost of living indices – statistical quality control.

UNIT – V

Sampling procedures – simple, stratified and systematic.

Hypothesis testing – Fundamental ideas – Large sample Test – small sample test –t, F, Chi – square (without proof) – simple applications.

REFERNCE BOOKS

1. P.R Vittal, Business mathematics & statistics 2. S.C.Gupta & V.K.Kapoor.

152 IV SEMESTER

Core Subject : IX - MANAGEMENT INFORMATION SYSTEM

2. Sadagopan , "Management Information Systems" - Prentice- Hall of India .

3. CSV Murthy -"Management Information Systems" Himalaya publishing House .

4. Dr. S.P. Rajagopalan ,"Management Information Systems and EDP " , Margham Publications , chennai .

153

Core Subject : X - Object Oriented Programming with C++

Unit - I

Principles of Object Oriented Programming (OOP) - Software Evaluation - OOP Paradigm - Basic Concepts of OOP - Benefits of OOP - Application of OOP.

Unit - II

Introduction to C++ - Tokens - Keywords - Identifiers - Variables - Operators - Manipulators - Expressions and Control Structures - Pointers - Functions - Function Prototyping Parameters Passing in Functions - Values Return by Functions - Inline Functions - Friend and Virtual Functions.

Unit - III

Classes and Objects - Constructors and Destructors - Operator overloading - Type Conversions - Type of Constructors - Function Overloading.

Unit - IV

Inheritance - Types of Inheritance - Virtual Functions and Polymorphism Constructors in inheritance - Mapping Console I/O operations.

Unit - V

Files - File Streams - File operations - File pointer - Error Handling during file operations - Command line arguments.

Recommended Books:

1. E. Balagurusamy - Object Oriented Programming with C++ - TMH.

2. Robert Lafore - Object Oriented Programming in Microsoft C++ - Galgotia.

154

Core Subject : XI - C++ PRACTICAL

1. Practical on simple C++ programs.

2. Practicals based on concept of object oriented programming. Function overloading, operator overloading, use of friend function.

3. Practical on use of classes, objects in C++

4. Practical based on the concept of inheritance.

155

Core Subject : XII - BUSINESS ENVIRONMENT UNIT I The concept of Business Environment - Its nature and significance - Brief overview of political - Cultural - Legal - Economic and social environments and their impact on business and strategic decisions. UNIT II Political Environment - Government and Business relationship in India UNIT III

Financial Environment - Financial system - Commercial bank Financial Institutions - RBI Stock Exchange - lDBI - Non Banking Financial Companies NBFCs Recommended Texts 1. Francis Cherunilam, 2000, Business environment, Himalaya Publishing House, 11th Revised Edition, India. 2. Dr.S.Sankaran , Business Environment, Margham Publications. 3. K Aswathappa , 1997, Essentials of Business Environment, Himalaya Publishing House, 6th Edition, India.

4. Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers, Ludhiana

156

Allied : IV - OPERATIONS RESEARCH

UNIT – I

Introduction to OR – Meaning and scope – Characteristics – models in OR.LPP- Formulation graphical method – Simplex method- Big M Method application in Business – merits and Demerits.

UNIT – II

Transportation model – basic feasible solution – formulation, solving a TP. Assignment models – formulation – solution.

UNIT – III

Network analysis – work break down analysis – construction – numbering of event. Time Calculation – critical path, slack, float – application.

UNIT – IV

Queuing models- elements of queuing system – characteristics of queuing model.

UNIT – V

Decision theory – statement of Baye’s theorem application. Probability – decision trees. Game theory meaning and characteristics – saddle point – Dominance property.

Recommended Books

1. P.R. Vittal & V.Malini, Operative Research – Margham Publications – Chennai – 17. 2. P.K.Gupta & Man mohan, Problems in Operations Research – Sultan Chand & sons – New Delhi 3. V.K.Kapoor, Introduction to operational Research – Sultan chand & sons – New Delhi 4. Hamdy A Taha, Operation Research – An Introduction prentice Hall of India- New Delhi.

157 V SEMESTER

Core Subject : XIII - VISUAL BASIC PROGRAMMING

UNIT I

Data Types - String - Numbers - Variables - Text boxes - Labels - Creating controls - Tool box Name property\

Command button - Access Keys - Image Controls \message Boxes Grid Editing tools.

UNIT II

Displaying Information - Determinate Loops - Indeterminate Loops - Conditional Built in Functions - Customizing a Form - Writing Simple programs.

UNIT III

Functions and procedures - Lists - Arrays - Control Arrays Combo Boxes - Grid Control - Do Events and Sub Main

UNIT IV

Error Trapping - Event Handling - Module - Monitoring Mouse Activity - Dialog Boxes - Common Controls - Menus

UNIT V

Error Trapping - MDI Forms - Database Connectivity using Data Control and DAO.

REFERENCE BOOKS:

1. Visual Basic 6 - The Complete Reference - Noel Jerke - Tata McGraw Hill 1999.

2. Visual Basic from the Ground up - Gary Cornell - Tata Mc Graw Hill 1999

158

Core Subject : XIV - VISUAL BASIC -PRACTICAL

1) Develop simple calculator

2) Event handling using wring timer control

3) Performing cascading windows operation (horizontal & Vertical & tiles)

4) Changing the color, font and size of text.

5) Implementation of Drag and Dropevents using images.

6) Payroll Processing

7) Inventory Management

8) E-Banking

9) Work Flow Applications

10) Electricity Bill

159

Core Subject : XV - PRODUCTION MANAGEMENT UNIT I Production system – Introduction – Production –Productivity Production management – Objectives – Functions – Scope Relationship with other functional areas. UNIT II Production planning and control – Routing and scheduling –Dispatching – Maintenance management – Types of maintenance-Breakdown – Preventive – Routine – Maintenance scheduling. UNIT III Plant location – Introduction need for selecting a suitable location – Plant location problems – Advantages of urban, semi – urban and rural locations – Systems view of locations – Factors influencing plant location.-Plant layout – Plant layout problems – Objectives – Principles of plant layout – Factors influencing layout – Types of layout. UNIT IV

3. R.Senapati, 2002,”Production and Materials Management”, ARS Publications, Arpakkam, T.N.

160

Core Subject : XVI - MARKETING RESEARCH

UNIT I

Introduction - Definition of Marketing Research - Nature and Scope - Marketing Research as aid to rational decision-making. Marketing Research Methodology UNIT II

Sampling techniques - Random - Stratified - Area - Quota -

1. D D Sharma , Marketing Research -Principles, Application and Cases , Sultan Chand Publications ,New Delhi

2. Suja R Nair ,Marketing Research , Himalaya Publications ,New Delhi

161

ELECTIVE – I

(1) PROGRAMMING IN JAVA

UNIT I Internet Basic-introduction to html -list -creating table -linking document -frames- graphics to html doc-style sheet-sty lie sheet basic-add style to document-creating style sheet rules-style sheet properties - font -text-li~tcolor and background color-box-display properties.

UNIT II Introduction to java script-advantage of java script-java script syntax data type- variable -array-operator and expression-looping constructor, function-dialog box.

UNIT III JavaScript document object model - Introduction - Object in HTML - Event Handling - Window Object - Document object - Form Object Navigator object - Screen object - Build in Object - User defined object Cookies.

UNIT IV ASP.NET Language Structure - Page Structure - Page event. Properties & Complier Directives. HTML server controls - anchor, Tables Forms, Files. Basic Web server Controls - Label, Textbox, Button, Image Links, Check & Radio Button, Hyperlink. Data List Web Server Control - Check box list, Radio button list, Drop down list, List box, Data and Repeater.

UNIT V Request and Response Objects, Cookies, Working with Data OLEDB connecting class, command class, transaction class, data adaptor class, data set class. Advanced Issues - E-mail, Application Issues, Working with IIS and page Directives, Error handling. Security - Authentication, I P Address, Secure by SSL & Client Certificates.

Reference Books: 1. L Bayross, Web Enable Commercial Application Development Using HTML, DHTML, Javascript, Perl CGL, BPB, Publication , 2000. 2. J Jaworski, Mastering Javascript, BPB Publications, 1999. 3. T.A. Powell, Complete Reference HTML (Third Edition),2002. 4. G. Buczek, ASP.NET Developers Guide, TMH, 2002.

162

(2) ENTREPRENEURIAL DEVELOPMENT

UNIT I

UNIT II

UNIT III

UNIT IV

Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of Government in organizing EDPs – Critical evaluation.

UNIT V

163 VI SEMESTER

Core Subject : XVII - HUMAN RESOURCE MANAGEMENT

UNIT I

UNIT II

UNIT III

Remuneration – Components of remuneration – Incentives – Benefits – Motivation – Welfare and social security measures.

UNIT IV

Labour Relation – Functions of Trade Unions – Forms of collective bargaining-Workers’ participation in management – Types and effectiveness – Industrial Disputes and Settlements (laws excluded)

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches.

1. REFERENCE BOOKS :

2. Human Resource Management – V S P Rao

3. Human Resource Management – Ashwathappa

4. Human Resource Management – Garry Deseler

164 5. Human Resource Management – L M Prasad

6. Human Resource Management – Tripathi.

Core Subject : XVIII - E- BUSINESS

UNIT I

Introduction to electronic business - meaning - value chains - the Internet and the web - infrastructure for e-business

UNIT II

Web based tools for e - business - e - business software - overview of packages

UNIT III

Security threats to e - business - implementing security for e - commerce and electronic payment systems.

UNIT IV

Strategies for marketing, sales and promotion - B2C and strategies for purchasing and support activities - B2B - web auction virtual - web portals

UNIT V

The environment of e-business - international - legal ethical - tax issues - business plan for implementing e-business

REFERENCE BOOKS:

1. Garry P Schneider and James T Perry - Electronic Commerce, Course technology, Thomson Learning, 2000 2. Diwan, Prag and Sunil Sharma - E-Commerce - Managers guide to E-Business 3. Kosivr, David - Understanding E-Commerce

165

Core Subject : XIX - SOFTWARE PROJECT MANAGEMENT

UNIT I

Introduction - Defining a software development process - Identify the software model - Activities - Relationship among activities - document information on each activity Tailoring - improving the process - Discipline - Need for Implementing discipline - Personality Traits - Management Tools.

UNIT II

Project Planning - Top down and bottom up planning Types of activity - Duration - Critical path

UNIT III

Project Tracking: Overview of project process - tracking meetings - Recovery plans

UNIT IV

Product requirements and specifications - Product requirements - Objectives - Customer problem solving Specification - Final product – Testing

UNIT V

Software Quality Assurance: Software quality and software quality assurance - Software reviews - Formal technical reviews - Software quality - Formal approaches to SQA - Software reliability - A software quality assurance approach

REFERENCE BOOKS:

1. Neil Whitten - Managing software development projects for success, John Wiley and sons

166 2. Roger S Pressman - Software engineering - McGraw Hill 3. Watts Humphrey - managing software Process, Addison Wealey

ELECTIVE – II

(1) WEB TECHNOLOGY

1. Create a simple page introducing you, how old you are, what you do, what you like and dislike. Modify the introduction to include a bullet list of what you do and put list the 5 things you like most and dislike as numbered list Create another page about your favourite hobby, and link to (and from) your main page. Center something and put a quote on one of your pages.

2. Put an existing image on a web page. Create a table, use a heading an; at least one use of row span/col span.colour a page and some text with a page. link to another site.

3. Create a new file called index, html.  Put the normal HTML document structure tags in the file. Give it a title.  At the bottom of page (i.e the last thing between the tags) put the following  A horizontal rule.  A link to your email address (with your name between the tags); remember to put the link to your email address within address tags..  A line break.  The date (1 have this same structure of the bottom of this page. Above this block (which is called the footer), put a title in heading tags. Add some text describing yourself (you can split this into multiple headings and paragraphs as you wish).

4. Write a script to create an array of 10 elements and display its contents.

5. Write a function in JavaScript that takes a string and looks at it character by character.

6. Create a simple calculator using fields. Have two fields for number entry & one field for the result. Allow the user to be able to use to use plus, minus, multiply & divide.

7. Create a document and add a link to it. When the user moves the mouse over the link, it should load the linked document on its own. (User is not required to click the link).

8. Create a document, which opens a window without a toolbar, address bar or a status bar that unloads itself after one minute.

167

Elective – II : (2) SPSS & TALLY ACCOUNTING PACKAGE

(i) STATISTICAL & ACCOUNTING APPLICATION PACKAGE (Lab Based Practical Paper)

Computerized Accounting - Tally Accounting Software

UNIT I

Tally-origin- General Features- Accounting features-Inventory feature-Starting TALLY Start up screen component-Processing icons –Multilingual feature of TALLY- Quit TALLY

UNIT II

Company creation –creating, selecting, deleting, shutting a company –altering company details- changing data directory –auto selection of company

UNIT III

Pre defined groups in TALLY- Primary groups-sub groups- creation of user defined primary groups – display- alteration of groups-Ledger Accounts-creations, display, alteration, deletion

UNIT IV

Tally vouchers-Meaning-Payment vouchers-Receipt vouchers-entering, deleting, Canceling, printing a voucher- Post dated vouchers

UNIT V

Security Control- Meaning, need- creation, Display, alteration of security –TALLY Audit- features-conduct

Recommended Text Books:

1. Tally Bible by V. Sundaramoorthy

2. Tally – V. Palanivel , Margham Publications, Chennai

168 (ii) SPSS - STATISTICAL PACKAGE FOR SOCIAL SCIENCES

1. Construction of Frequency tables (a) Univariate Frequency tables (b) Cross- Tabulation 2. Graphical representation of Data (a) Bar diagram – Simple Bar diagram, Multiple Bar Diagram, Sub divided Bar Diagram, (b) Histogram (c) Pie Diagram 3. Calculation of Measures of Central Tendencies (a) Mean, Median and Mode (b) Geometric mean 4. Calculation of Methods of Dispersion (a) Standard Deviation (b) Quartiles (c) skewness (d) Kurtosis 5. Calculation of Correlation Coefficient (a) Karl Pearson’s Correlation Coefficient (b) Spearman’s Rank Correlation Coefficient 6. Calculation of Regression Trend (a) Trend Line 7. Test of Significance for Single and two Samples – Large Sample Test (Z-Test) (a) Test for Mean (b) Test for Proportion (c) Test for Standard Deviation 8. Test of Significance for Single and two Samples – Small Sample Test (t-Test, F- test) (a) Test of Mean (b) Test of Variances 9. Non-Parametric Test (a) One –Way Chi-square test (test for Homogeneity) (b) Two–Way Chi-square test (test for Attributes) 10. Test of Homogeneity of Means for more than 2 samples (a) One –Way ANOVA (b) Two–Way ANOVA\

Recommended Text Books: 1. SPSS for Beginners, 1999 Vijay Gupta ,Published by VJBooks Inc.

2. Levine’s Guide to SPSS for Analysis of Variance.2nd Edition, Melanie C. Page,

169 Sanford L. Braver and David P. MacKinnon, LAWRENCE ERLBAUM ASSOCIATES, PUBLISHERS2003 Mahwah, New Jersey, London.

ELECTIVE – III : PROJECT WORK (GROUP)

**********************

170 ùNuû]l TpLûXd LZLm PART- I RÁr SYLLABUS (CBCS)

Aû]jçl ThPl T¼lél ÀÃîLðdám IkRôiå Jìeá êû\lThP úUtT¼lél ÀÃîLðdám ùTôçYô]ç. (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)

Øu\ôm TìYm (Third Semester)

1. ùNnës ¾ìdá\s - AuéûPûU - A¾LôWm 8 LpÅ - A¾LôWm 40 úLsÅ - A¾LôWm 42 AÈîûPûU - A¾LôWm 43

ºXlT¾LôWm – YZdáûW LôûR U½úULûX – 17. EXL A\Å édL LôûR £YLºkRôU½ – ÅUûXVôo CXmTLm (42 TôPpLs) LmTWôUôVQm – áLlTPXm (46 TôPpLs) ùTÃV éWôQm – LôûWdLôp AmûUVôo éWôQm

2. CXdLQm: ùNnës Tá¾ÂÄìkç A½ CXdLQm Uhåm.

3. ºñLûR:

171 AÈOo AiQôÅu ºñLûRLs: 1. ùLôdLWdúLô 2. NúWô_ô B\Qô 3. úTn K¼l úTôfã 4. 1938-40 Jì Y£LW YWXôñ 5. Nôç 6. ùNqYôûZ 7. ùTôeLp TÃã 8. úYûX úTôfã 9. ÅïléWm Nk¾lé 10. LôÄZkRôs

AÈOo AiQôÅu Öt\ôiå ÅZôÅû] Jh¼ úUúX áÈlÀhP ºñLûRLs Tj¾û]f ùNuû]l TpLûXd LZLm Rm ùNôkRl T¾lTôL ùYÇÂP úYiåùUuñ ClTôPj ¾hPd áï úYi¼d ùLôs¸u\ç.

ApXç

“Sôtñ” – CXd¸Vf ºkRû] 2000 Bm Bi¼u TuÉWiå º\kR ºñLûRLs. Yô]¾ T¾lTLm, 13, §]RVôð ùRì, ¾.SLo, ùNuû] – 17. Øu\ôm T¾lé – 2004.

4. TôPm RïÅV CXd¸VYWXôñ: ¨¾ CXd¸VeLs, ImùTìeLôlÀVeLs, úNôZo LôX CXd¸VeLs.

5. TVuTôhåj RÁr: TôoûY (2005-06 ùNuû]l TpLûXdLZLl TôPj¾hPj¾p Es[T¼) 1. ALW YÃûNl TåjRp 2. Jì ùTôìs áÈjR TX ùNôtLs 3. TX ùTôìs áÈjR Jì ùNôp 4. Gïjçl ÀûZ ¨dLm 5. Jtñl ÀûZLû[ ¨d¸ GïçRp 6. ùRôPol ÀûZ ¨dLm 7. À\ùUôÆf ùNôtLû[ ¨d¸ GïçRp.

172

SôuLôm TìYm (Fourth Semester)

1. ùNnës:

é\Sôàñ : 212, 213, 214, 215, 216

A. 212 Tô¼VYo – ÀºWôkûRVôo, úLôlùTìgúNôZÉu UôiûTl Tô¼Vç. ¾ûQ – CVuùUôÆ “èeúLô VôùW] Å]Åu GeúLôd....” (10 A¼Ls)

B. 213 Tô¼VYo – épXôtßo GÂt\Â]ôo. úLôlùTìgúNôZu Ru UdLsúUp úTôìdá GïkR úTôç Tô¼Vç. Ygºj ¾ûQ, çûQ Ygºjçû\ “UiPUo AhP URòûP úSôu\ôs”. (24 A¼Ls)

C. 214 úLôlùTìgúNôZu YPd¸ìkR úTôç Tô¼Vç. ùTôçÅVp ¾ûQ, ùTôìiùUôÆdLôgºjçû\ “ùNnáYm ùLôpúXô SpÅû] G]úY” (13 A¼Ls)

D. 215 úLôlùTìgúNôZu ÀºWôkûRVôo YìYôo G]l Tô¼Vç. TôPôi ¾ûQ; CVuùUôÆjçû\

173 “LûYd L¾o YW¸u AûYléñ YôdLp...” (9 A¼Ls)

E. 216 úLôlùTìgúNôZu TôPp. TôPôi¾ûQ; CVuùUôÆj çû\.

“úLhPp Uôj¾ûW ApXç VôYçm....” (12 A¼Ls)

áñkùRôûL : TôPp Gi. 2, 3, 16, 20, 31, 40, 49, 69, 124, 167

Tô. Gi. 2 - áÈgºj¾ûQ - RûXYu Ïtñ Cû\V]ôo - “ùLôeáúRo YôrdûL ....” 5 Tô. Gi.3 - áÈgºj¾ûQ - RûXÅ Ïtñ úRYáXjRôo - “¿Xj¾òm ùTÃúR....” 4 Tô. Gi.16 - TôûXj¾ûQ - úRôÆ Ïtñ TôûX Tô¼V - “Es[ôo ùLôpúXô úRôÆ!.... 5 ùTìeLåeúLô Tô. Gi.20 - TôûXj¾ûQ - RûXÅ Ïtñ úLôlùTìgúNôZu - “Aìðm Auém ¨d¸j...” 4 Tô. Gi.31 - UìRj¾ûQ - RûXÅ Ïtñ B¾Uk¾Vôo - “Us[o á¯¸V ÅZÅ]ôím 6 Tô. Gi.40 - áÈgºj¾ûQ - RûXYu Ïtñ ùNméXlùTVp ¨Wôo - “Vôëm Oôëm...” 5 Tô. Gi.49 - ùSnRp ¾ûQ - RûXÅ Ïtñ AmØY]ôo - “A½t TpXu]..... 5 Tô. Gi.69 - áÈgºj¾ûQ - úRôÆ Ïtñ LåkúRôh LW®W]ôo - “LìeLi RôdLûX... 6 Tô. Gi. 124 - TôûXj¾ûQ - úRôÆ Ïtñ

174 TôûX Tô¼V ùTìeLåeúLô - “EUQo úNokç 4 Tô. Gi. 167 - êpûXj¾ûQ - ùNÅÄjRôn Ïtñ ÏPÛo¸Zôo - “êÇRÂo ÀûNkR.... 6

175 LÄjùRôûL : ùSnRtLÄ 133 – “UôUXo êiP ..... TôûXdLÄ 9 – “GÈjRìL¾oj....

Th¼]lTôûX – êïYçm

CXdLQm :¾ûQ, çû\, Å[dLm SôPLm :“Tôi¼Vu TÃã” – TôW¾RôNu CXd¸V YWXôñ :TôPm RïÅV CXd¸V YWXôñ NeL CXd¸VeLs : Tôhåm ùRôûLëm ùUôÆùTVolé :AíYXLd L¼Rm (Be¸Xj¾Äìkç RÁÆp ùUôÆùTVojRp)

CPm ãh¼l ùTôìs Å[dLm ùNnëh Tá¾Âp AûURp úYiåm.

Rôs – 3 TìYêû\ (Semester Pattern) Øu\ôm TìYm

Å]ôjRôs AûUlé êû\ : Å]ôdLs T¸oî

Third Semester

TôPm Tá¾ -A Tá¾ - B Tá¾ - C ùNnës 4 4 2 CXdLQm 1 - - ºñLûR - - 1 CXd¸V YWXôñ 3 2 2 TVuTôhåj RÁr 4 1 0 ùUôjRm 12 7 5 U¾lùTiLs 10x2=20 5x5=25 3x10=30

Uô¾Ã Å]ôjRôs – Rôs III

176 Øu\ôm TìYm TìYêû\ (Semester Pattern) LôXm : 3 U½ U¾lùTiLs : 75

Tá¾ - A GûYúVòm Tjç Å]ôdLðdá 30 ùNôtLÇp ÅûP RìL 10x2=20 1. AuÀXôo, AuéûPúVôo B¸úVôo GjRûLVYo G] YsðYo ùUôÆ¸\ôo? 2. YôÂt LôlúTôu Tôi¼VÉPjç LiQ¸Âu úRôt\jûRl TtÈd ÏñY] VôûY? 3. “Auû]! úLs ¨ BìÂo UìjçÅ çuÉV GuúSôn çûPlTôn!” – CPm ãh¼l ùTôìs Å[dáL. 4. áLÉu CVpéLû[d LmTu EûWjR YÆ EûWdL. 5. EYûU A½ûVf NôuñPu Å[dáL. 6. C[eúLôY¼Ls TtÈf ºñáÈlé YûWL. 7. LmTu Gï¾V À\ ÖpLs VôûY? 8. ¨¾ CXd¸VeLs Sôuá áÈlÀåL.

9. ÀuYìm ÖpLû[ ALWYÃûNl TåjçL. StÈûQ, ALSôàñ, áñkùRôûL, TÃTôPp, LÄjùRôûL, é\Sôàñ, IeáñÖñ, T¾tñlTjç

10. ¿Xî, OôÂñ B¸VYtû\d áÈdám ùNôtLs CWi¼û] êû\úV GåjùRïçL.

11. ÀûZ ¨d¸ GïçL. A. UdLp ÏhPm Å[ôÅp Aû[ úUô¾] B. ×dLp Gs[ôm úNôû[Âp ×jçd áíe¸Vç.

12. úRûYVô] CPeLÇp YpùXôtñ CåL. A. LiûQ LôlT¾ím A¾L LYûX AkR Uô®Wodá Ru RônSôhå UiûQ LôlT¾úX Eiå. B. U]éïdLm, EQofº ùTìdá B¸VYtÈtá º\kR Y¼LôXôL Åû[Vôhå AûU¸\ç.

177 Tá¾ - B

GûYúVòm Ikç Å]ôdLðdá 200 ùNôtLÇp ÅûP RìL. 5x5=25

13. úLôlùTìkúRÅ LiP §dL]ôûYl TtÈd ÏñL. 14. áLu CWôUÀWôû] ÅìkúRômÀV TôeûL EûWdL. 15. Ru ULu £YLòdá ÅNûV, EûWjR AÈîûWLs VôûY? 16. U½úULûXÂPm EQî ùTt\ LôVNi¼ûL Ru YWXôtû\ EûWjR Tôe¸û] GïçL. 17. ¾ìjRdL úRYo TtÈd áÈlé YûWL. 18. ùTÃVéWôQm TtÈd áÈlé RìL. 19. YpùXôtñ Áám Å¾Ls Ik¾û]f NôuñPu Å[dáL.

Tá¾ - C GûYúVòm Øu\òdá 500 ùNôtLÇp ÅûP RìL 3x10=30 20. AÈîûPûU TtÈ YsðYo Ïñm LìjçdLû[j ùRôájç YûWL. 21. LiQ¸ YZdáûWjR Tôeá, Tôi¼Vu Ïtñ B¸VYtû\ Å[d¸ GïçL. 22. CWhûPd LôlÀVeLs G] YZeáYRtáÃV LôWQeLû[ Å[dáL. 23. ºñLûRÂu úRôt\êm Y[ofºëm TtÈd LhåûW YûWL. 24. ºñLûRLÇp – Juñ

178 Rôs – 4 SôuLômTìYm (Fourth Semester)

TôPm Tá¾ -A Tá¾ - B Tá¾ - C ùNnës 5 4 2 CXdLQm 3 - - SôPLm - 2 1 CXd¸V YWXôñ 4 1 1 ùUôÆ ùTVolé - - 1 ùUôjRm 12 7 5 U¾lùTiLs 10x2=20 5x5=25 3x10=30

CXd¸V YWXôñ TôPm RïÅV Tá¾

179 RÁr – Rôs 4 TìYêû\ (Semester Pattern) Uô¾Ã Å]ôjRôs – SôuLôm TìYm LôXm : 3 U½ U¾lùTiLs : 75

Tá¾ - A GûYúVòm Tjç Å]ôdLðdá 20 ùNôtLÇp ÅûP RìL 10x2=20

1. EQofº JjR ShÀtá GåjçdLôhPôn YôrkRYo Vôo? 2. Cû\V]ôo TôPp áÈjç YZeám éWôQf ùNn¾ Vôç? 3. áñkùRôûLl TôPp éû]kR AWN áXjRYo CìYo ùTVûW èm TôPlTá¾ÂÄìkç EûWdL. 4. èm TôPlTá¾Âp Es[ LÄjùRôûLl TôPpLs CWiåm GqùYq ¾ûQ NôokRûY? Tô¼V éXYo Vôo? 5. “ùLôå úUÆ SûN EZYo ùSåèLjç TLp úTôX Såî¸u\ Suù]gºú]ôo” – CPm ãh¼l ùTôìs Å[dáL. 6. TôPôi ¾ûQ TtÈ Å[dáL. 7. ùTôçÅVp Gu\ôp Gu]? 8. áÈgºj¾ûQ TtÈ Å[dáL. 9. GhåjùRôûLÂp Es[ ALlùTôìs ÖpLs Sôuá EûWdL. 10. TjçlTôh¼p CWiå ÖpLs JìYúW CVtÈVûUdá CWiå NôuñLs RìL. 11. RÁrSôPL EX¸u RkûR G]l úTôt\lThPYo Vôo? 12. TjçlTôh¼p A¼ A[Åp ÁLl ùTÃV Öp Gç? ÁLf ºÈV Öp Gç?

Tá¾ - B

GûYúVòm Ikç Å]ôdLðdá 200 ùNôtLÇp ÅûP RìL. 5x5=25

13. úLôlùTìgúNôZu YPdá úSôd¸ EiQô úSôuÀìkR úTôç ÀºWôkûRVôo Ruû]d LôQ YìYôo GuTç áÈjçl Tô¼V TôPûX Å[dáL.

14. èm TôPlTá¾Âís[ áÈgºj ¾ûQ TtÈV áñkùRôûLl TôPpLÇp CWi¼û]j ¾ûQ, çû\ Å[dLeLðPu GïçL.

180 15. TôûXd LÄÂp úRôÆ RûXYÉPm ÏÈV EX¸Vp Tié SXuLðdáÃV Å[dLjûRd ÏñL.

16. Tôi¼Vu TÃºp Au]j¾tá BjRôs ¸ZÅ ERÅV TôeûL EûWdL.

17. ®WlTu LPûU EQoîPu ùNVXôtÈVûRd ÏñL.

18. ALSôàñ TtÈd áÈlé YûWL.

19. BtñlTûP ÖpLÇp GûYúVòm CWiPû]l TtÈ GïçL.

Tá¾ - C GûYúVòm Øu\òdá 500 ùNôtLÇp ÅûP RìL 3x10=30

20. ùSnRt LÄlTôPûXj ¾ûQ, çû\LðPu Å[dáL.

21. LÃLôt ùTìY[jRôÉu º\lûTl Th¼]lTôûX YÆ EûWdL.

22. TôW¾RôNu Tôi¼Vu TÃºp éWhºd LìjçdLû[ ùYÇlTåjçm

Tôe¸û] GïçL.

23. RÁr SôPLeLÇu úRôt\êm Y[ofºëm TtÈ Jì LhåûW YûWL.

24. ùUôÆ ùTVolé – AWã BûQd L¼ReLs.

181

UNIVERSITY OF MADRAS

PART-I HINDI (CBCS) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)

SYLLABUS II YEAR – III SEMESTER

PART – I: PAPER – III OLD POETRY, HISTORY OF HINDI LITERATURE (UP TO REETHI KAAL) SYLLABUS 1. OLD POETRY

PRESCRIBED TEXT BOOK : POETRY SELECTION (2007) University Publications, University of Madras LESSONS PRESCRIBED: 1. Kabir ( Dohe only) 2.Surdas (First 5 Pad only) 3. Tulasidas (Kevat Prasang only) 4. Raheem (First 12 Dohe only) 5. Tirukkural (First 12 Kural only)

2. HISTORY OF HINDI LITERATURE :

LESSIONS PRESCRIBED : 1. Kaal Vibhajan 2. Veergatha Kaal Athava Aadi Kaal – Pramukh Kavi aur Rachanayen, - Raaso ki Pramanikatha 3. Bhakthi Kaal – Pramukh Kavi aur Rachanayen- Nirgun aur sagun Bhakthi Sahithya ki Viseshatayen 4. Reethi Kaal – Pramukh Kavi – aur Rachanayen – Reethi Kaal ki Viseshatayen

REFERENCE BOOKS : 1. Hindi Sahithya Yug aur Pravrithiya By Dr. Shiva Kumar Varma Ashok Prakashan Nayi Sarak, New Delhi - 6 2. Hindi Sahithya ka Vivechanatmak Itihas By Raj Nath Sharma Vinod Pustak Mandir, Agra

182

PART – I : PAPER – III OLD POETRY, HISTORY OF HINDI LITERATURE (UP TO REETHI KAAL)

QUESTION PAPER PATTERN CREDITS : 3

Time : 3 Hours Maximum Marks : 75

SECTION – A (5x3= 15) I Answer any 5 out of 8 Questions . Give Answer in 50 Words

i) 1 to 4 from Poetry Selection ii) 5 to 8 from Hindi Sahithya ka Itihas

SECTION – B (4x5= 20) II. a) Four Annotations out of Six (Q. No 9 to 15 annotations from Poetry Selection)

SECTION C - (4X 10 = 40) III. Answer in 500 Words

1)Literary Evaluation of Poems 2 out of 3 (2X10 = 20) (Q. No. 16 to 18)

2) Essays from History of Hindi Literature 1 out of 2 (1X10 = 10) (Q. No. 19 to 20)

3) Brief note on Poets and writings (1X10 = 10) (Any 2 out of 4)(Q. No. 21)

183

IV SEMESTER

PART – I: PAPER – IV MODERN POETRY, HISTORY OF HINDI LITERATURE (AADHUNIK KAAL) SYLLABUS 1. MODERN POETRY

PRESCRIBED TEXT BOOK : POETRY SELECTION (2007) University Publications, University of Madras

LESSONS PRESCRIBED: 1. Apana sansar (Maithili Saran Gupth) 2.Chinta (Only) (Jayasahankar Prasad) 3. Murjhaya Hua Phool ( Mahadevi Varm) 4. Tum Logon se Door ( Nagarjun) 5. Sneha Path (Bhavani Prasad Mishra) 6. Nimna Madhya Varg (Prabhakar Machve) 7. Aanevalon se Ek Sawaal (Bharat Bhooshan Agarwal) 8. Bharat Ki Aarathi (Shamsher Bahadur singh)

2. HISTORY OF HINDI LITERATURE : LESSIONS PRESCRIBED : 1. Chayavaad ki Pramukh Pravrithiya 2. Pragathivaad ki Viseshatayen 3. Nayee Kavitha Ki Visheshatayen 4. Hindi Kahaniyon ka Vikas 5. Hindi naatak aur Ekankiyon ka vikaas 6. Brief Note on the writers and their works - Bharatendu, Dwivedi, Jayasankar Prasad, Maithilisharan Guptha, Nirala, Mahadevi Varma, Dinakar, Naresh Mehata, Premchand, Yashpaal, Jainendra Kumar, Mohan Rakesh, Phaniswarnaath Renu REFERENCE BOOKS : 1. Hindi Sahithya Yug aur Pravrithiya By Dr. Shiva Kumar Varma Ashok Prakashan Nayi Sarak, New Delhi - 6 3. Hindi Sahithya ka Vivechanatmak Itihas By Raj Nath Sharma Vinod Pustak Mandir, Agra

184

PART – I : PAPER – IV MODERN POETRY, HISTORY OF HINDI LITERATURE (AADHUNIK KAAL)

QUESTION PAPER PATTERN CREDITS : 3

Time : 3 Hours Maximum Marks : 75

SECTION – A (5x3= 15)

I Answer any 5 out of 8 Questions . Give Answer in 50 Words

iii) 1 to 4 from Poetry Selection iv) 5 to 8 from Hindi Sahithya ka Itihas

SECTION – B (4x5= 20)

II. a) Four Annotations out of Six (Q. No 9 to 15 annotations from Poetry Selection)

SECTION C - (4X 10 = 40)

III. Answer in 500 Words

1)Literary Evaluation of Poems 2 out of 3 (2X10 = 20) (Q. No. 16 to 18)

2) Essays from History of Hindi Literature 1 out of 2 (1X10 = 10) (Q. No. 19 to 20)

3) Brief note on Poets and writings (1X10 = 10) (Any 2 out of 4)(Q. No. 21)

185 Appendix – 28(S)

UNIVERSITY OF MADRAS CHOICE BASED CREDIT SYSTEM

SECOND YEAR (i.e. III & IV semester)

SYLLABUS (w.e.f. 2008-2009)

(Common to all U.G. Courses and Five Year Integrated P.G. Courses)

PART – I FRENCH

SEMESTER III

Title of Paper : Paper III: Language and Cultural - I

Syllabus : Selected tales from De Bouche à Oreille : contes favoris Ed : C Krishnan, R Richelot, M Gousset, Saraswathi Publications, New Delhi, 2009 Selected tales from De Bouche à Oreille : contes favoris Livret de fiches d’activités Ed : C Krishnan et al, Saraswathi Publications, New Delhi, 2009

SEMESTER IV

Title of Paper : Paper IV: Language and Cultural - II

186 University of Madras Department of French

Detailed Syllabus for Foundation French

UG programme and 5 year integrated post graduate programme Applicable for students from the academic year 2009-2010 onwards

Semester III

The following passages from «De Bouche à Oreille : Contes favoris » and the corresponding pages from the « De Bouche à Oreille : Contes favoris –Fiches d’activités»

1. Marie Annick Montout - Peau d’Ane 2. Raymond Richelot - La Légende de Chirapa 3. Achmy Halley - Djeha et l’homme changé en âne 4. Edith Furtado - Le violoniste 5. Michel Gousset - Le beuyot 6. Philip Barbeau - La Loire et ses rives 7. Eric Auzoux - Hans et la digue 8. C Radhika - Grand poussin 9. Kausalya Jagan Mohan - Les questions d’enfance 10. Sudha Ranganathan - Kâli Yuga

Semester IV

The following passages from «De Bouche à Oreille : Contes favoris » and the corresponding pages from the « De Bouche à Oreille :Contes favoris –Fiches d’activités»

1. Philip Whyte - Le chasseur de phoque et l’homme sirène 2. Raymond Richelot - La fontaine aux fées 3. Christine Raguet - Le pave sonnant 4. Michel Gousset - Jean des Vignes 5. Renaud Fabri - La Dent au chat 6. Simon Lambert - La Chasse galérie 7. Chitra Krishnan - Ganesa, le scribe 8. Vidya Vencatesan - La chouette et Mahalakshmi 9. Ranjini Christopher - La Tour de Babel 10. K Madavane - La légende de la jeune femme brûlée

187 University of Madras Department of French

Question Paper Pattern for Foundation course in French II Year of UG Courses in Colleges affiliated to the University of Madras

Books: De Bouche à Oreille : Contes favoris & De Bouche à’Oreille : Contes favoris Livret de fiches d’activités

UG Semester III

PAPER III: Language and Culture I All exercises and question to be based on selected extracts from the prescribed books

Section - A (30 marks)

6 Vocabulary and Grammar exercises (5 marks) with 5 questions each from the Livret de fiches d’activités - objective type questions (5 X 1 = 5)

Section - B (30 marks) I 10 questions from the comprehension section from the prescribed extract in the Livret de fiches d’activités: - maximum of 2 sentences (10 x 2 = 20)

II Question answers based on the civilisation explained at the end of each extract prescribed in the Livret de fiches d’activités: - maximum of 2 sentences (10 x 1 = 10)

Section C: (15 marks)

I Writing a carte postale based on a simple situation: (favourite film, book, monument, conte, etc.) (1X 5 = 5)

II Comprehension based on unseen passage of around ten lines taken from De Bouche à Oreille: Contes favoris (5 X1 = 5)

III Put the sentences in the right order to make a meaningful text (10 sentences) (5 marks)

188 University of Madras Department of French

Question Paper Pattern for Foundation course in French II Year of UG Courses in Colleges affiliated to the University of Madras

Books: De Bouche à Oreille : Contes favoris & De Bouche à Oreille : Contes favoris Livret de fiches d’activités

UG Semester IV

PAPER IV: Language and Culture II All exercises and questions to be based on selected extracts from the prescribed books

Section - A (30 marks)

6 Vocabulary and Grammar exercises (5 marks) with 5 questions each from the Livret de fiches d’activités - objective type questions (5 X 1 = 5)

Section - B (30 marks) I 10 questions from the comprehension section from the prescribed extract in the Livret de fiches d’activités: - maximum of 2 sentences (10 x 2 = 20)

II Question answers based on the civilisation explained at the end of each extract prescribed in the Livret de fiches d’activités: - maximum of 2 sentences (10 x 1 = 10)

Section C: (15 marks)

I Writing a carte postale based on a simple situation: (favourite film, book, monument, conte, etc.) (1X 5 = 5)

II Comprehension based on unseen passage of around ten lines taken from De Bouche à Oreille: Contes favoris (5 X1 = 5)

III Put the sentences in the right order to make a meaningful text (10 sentences) (5 marks)

189

UNIVERSITY OF MADRAS PART-I KANNADA (CBSC) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008- 2009) SYLLABUS

SECOND YEAR - SEMESTER III Paper-III-Kannada Drama, Short Stories and Translation Credits: 4

Kannada Drama Beralge Koral, Kuvempu, Udayaravi Prakashana, Mysore.

Kannada Short Story Kiragurina Gayyaligalu by K.P.Poornachandra Tejasvi

Translation A passage of about 100 words from English to be given for translation into Kannada.

SEMESTER IV Paper IV-Ancient and Medieval Poetry Credits: 4 1 to 13 Poems

Prescribed Text: Pracheena Kavya Marga-Vol 2, 3rd Edition, Edited by G.S.Siddhalingaiah & A.R.Mitra,1999, Prasaranga, Bangalore University, Bangalore-56.

Question Paper Pattern Time 3 hrs. Max. Marks : 75 SECTION – A (50 WORDS) I Answer any 5 out of 7 5x3 = 15 (Short Answer Questions)

SECTION – B (150 WORDS) II Answer any 5 out of 7 5x6 = 30 (Poetry, Drama : Annotations/ Prose : Questions)

SECTION – C (500 WORDS) III Answer any 2 out of 4 2x15 = 30 (Either Essay Questions)

190 UNIVERSITY OF MADRAS

PART-I MALAYALAM ( CBCS ) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009) II Year-III SEMESTER Paper-III- Poetry - Credits-3

Prescribed Texts.

1.Kavya Malika ( Collection of poems) (Published by University of Madras)

The following poems from the above Text.

1. Kavya Kala - N.Kumaran Asan 2. Oru Veeramathavu – Ulloor 3. Bharatha Sthreekalthan bhavasudhi – Vallathol. 4. Perumthachan – G.Sankarakurup 5. Yugaparivarthanam – G.Sankarakurup 6. Aramathile chinthakal – Changampuzha 7. He Gagarin – Ayyappa Panicker 8. Nalumanippokkal – ONV

II. Dhyanamanikal (Collection of poems ) by Meloor Damodaran ( Dakshina, 8(15)GAA Khan, 4th Street, Model School Road, Thousand Lights, Chennai-600006)

The following poems from the above Text. 1. Devanarthaki 2. Paradesi 3. Aaandal 4. Swairam 5. Deivathinte Kutty 6. Gramapanchakam

IV SEMESTER

191 Paper-IV- Drama- Credits-3

Prescribed Texts

1. Puthiya Aakasam Puthiya Bhoomi ( Drama ) by Thoppil Bhasi ( Parabath Book House, Thiruvananthapuram , Kerala ) 2. Sneehadoothan ( Drama ) by G.Sankarapillai ( DC.Books, Kottayam-1, Kerala )

PATTERN OF QUESTION PAPER

Paper-II, Paper-III and Paper- IV – Maximum Marks-75

Section-A. ( 5*3 = 15 marks) Answer of 100 words each. 8 Questions to be asked from the prescribed Texts out of which 5 to be answered.

Section – B ( 5*6 = 30) Answer of 200 words each. 8 Questions to be asked from the prescribed Texts out of which 5 to be answered.

Section – C ( 2*15 = 30 Marks) Answer of 400 words each. 2 Questions from each text with internal choice to be given.

192 UNIVERSITY OF MADRAS

PART-I SANSKRIT (CBCS) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)

Second Year – III SEMESTER

Part I Language Paper III -- 6 hours 3 Credits Title of the paper -- Kumarasambhava V Canto Unit I – 1-20 Unit II – 21-40 Unit III – 41-60 Unit IV – 61-86

IV SEMESTER

Part I Language Paper IV -- 6 Hours 4 credits Title of the paper --Alankara & History of Sanskrit Literature Unit I – 1-8 Alamkara Unit II – 9-16 Alamkara Unit III – Epics Unit IV – Mahakavya Unit V - Prose, Lyrics Fables of Tales

Alamkara (1) Upama (Verse 4) (2) Rupakam (Verse 14) (3) Ullekha (Verse 20) (4) Utpreksha (Verse 30) (5) Ananvaya (Verse 8) (6) Apahnuti (Verse 24) (7) Arthantaranyasa (Verse 98) (8) Kavyalingan (Verse 97) (9) Drstanta (Verse 50) (10) Nidarsana (Verse 51) (11) Dipaka (Verse 46) (12) Tulya Yogita (Verse 42, 43) (13) Vyatireka (Verse 53) (14) Vyajastuiti (Verse 68) (15) Slesa (Verse 62) (a) Khanda (b) Bhanga (16) Svabhavokti (Verse 102)

193 Prescribed Text : Kuvalayananda of Appayya Diksita (Karikas only) R. S. Vadhyar & Sons, Palghat

History of Literature : EPICS Ramayana as the first kavya and the influence of Ramayana on Classical Sanskrit Literature. Significance of Ramayana. Date of Ramayana. Relative Priority of Ramayana and Mahabharata. Stages of Development in Mahabharata. Date of Mahabharata. Encyclopedic nature of Mahabharata. Influence of Mahabharata on Classical Literature. Bhagavadgita and Harivamsa, Prose Literature (i) Subandhu's Vasavadatta. (ii) Dandin's Dasakumaracarita & Avantisundarikatha (iii) Bana’s Kadambari & Harsacarita.

MAHAKAVYAS:

(a) Definition and Characteristics of Mahakavyas. (b) Date of Kalidasa. (c) Pancamahakavyas Lyrics (a) Love Lyrics : (1) Kalidasa's Meghasa´desa and Rtusamhara. (2) Jayadeva's Gitagovinda (3) Amarasimha's Amarusataka

(b) Devotional Lyrics: (1) Sankara's Bhajagovind (2) Narayana Bhattatri's Narayaniyam (3) Vedanta Desika's Paduka Sahasra.

Fables and Tales : Brhatkatha and its recensions (1) Kshemendra (2) Somadeva (3) Buddhaswamin.

Pancatantra Hitopadesa.

194 UNIVERSITY OF MADRAS

PART-I TELUGU (CBCS) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009) SYLLABUS

II YEAR SEMESTER-III PAPER-III, Credits-3 PROSE

1.Telugu Bhasha-Avirbhava vikasalu by Prof.G.V.S.R.Krishnamurty 2.Andhra vangmayam-Avirbhava vikasalu by Prof.V.Ramachandra Choudary 3.Adhunika Telugu Sahitya Prakriyalu, Dhoranulu by Dr.M.Sampath Kumar 4.Telugu Janapada Vijnanam by Prof.T.Subba Rao 5.Teluguvari samskruti sampradayalu by Prof.T.Giriprakash 6.Prachina Telugu Sahityamlo manavataritulu by Prof.G.Appa Rao (Prose Selections, Published by the University of Madras, 2003-2004)

195 SEMESTER-IV PAPER-IV, Credits-3 DRAMA, COMPOSITIN AND TRANSLATION 1.Drama, Varavikrayam by Kallakuri Narayana Rao 2.One General Essay out of Three 3.Translation about ten lines from English to Telugu

QUESTION PAPER PATTERN PART-I TELUGU Time: 3hrs. Max.Marks:75 SECTION-A (50 Words) I.Answer any 5 out of 7 5x3=15 (Short Answer Questions) 1. 2. 3. 4. 5. 6. 7. SECTION-B (150 Words) II. Answer any 5 out of 7 5x6=30 (Prose: Questions, Drama: Annotations) 8. 9. 10. 11. 12. 12. 14. SECTION-C (500 Words) III. Answer any 2 out of 4 2x15=30 (Essay Type Questions) (For Paper-IV, in Section-C, only two questions will be asked. In Question No.1 three general essays (a,b,c) will be asked in which one should be answered for 15 Marks and in Question No.2 a Translation passage will be given for 15 Marks.) 15. 16. 17. 18.

196 UNIVERSITY OF MADRAS

PART – I- URDU (CBCS) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)

THIRD SEMESTER

PAPER III POETRY AND HISTORY OF URDU LITERATURE

Time : 3 hours Max.Marks: 75

(A) POETRY (Following Ghazals only)

1. Faqeerana Aaye Sadaa Kar Chale - Mir Taqi Mir 2. Dil-e-nadaan Thuje Hua Kya Hai - Mirza Ghalib 3. Khaathir Se Ya Lihaaz se maan tho gaza 0 Daag Dehlavi 4. Sitaaton se aagae Jahan aur bhi hain - Allama Iqbal 5. Na Ab Musjujrane Ko Ji Chaahta Hai – Jigar Muradabadi

Books Prescribed

Urdu Saheri –Inthikhaab - (Published by National Council for Promotion of Urdu Language – New Delhi)

(B) HISTORY OF URDU LITERATURE (Following topics only)

1. Urdu Zaban Ki Ibtada 2. Ghar Se Door Dakhani Hindustan Mein 3. Dilli Ki Shaeri 4. Nazeer Akbarabadi 5. Dabistan-e-Lucknow

Books Prescribed Urdu Ki Kahani – Ehtisham Hussain (Published by National Council for Promotion of Urdu Language – New Delhi)

Unit wise Distribution

Unit –I (1) Faqeerana Aaye (2) Urdu Zaban Ki Ibtada Unit–II (1) Dil-e-nadaan Tuje (2) Ghar Se Door Unit–III (1) Khaathir Se

197 (2) Dilli Ki Shaeri Unit–IV (1) Sitaaron Se Aage (2) Nazeer Akbarabadi Unit–V (1) Na Ab Muskurane Ko Ji (2) Dabistan-e-Lucknow

FOURTH SEMESTER

PAPER - IV - POETRY AND NON-DETAILED

Time : 3 hours Max.Marks: 75

(A)POETRY (Following Poems only)

1.Aadmi Nama – Nazeer Akbarabadi 2. Nisar Main Teri Galiyonke – Faiz Ahmed Faiz 3. Taj Mahal – Sahir Ludhianvi 4. Rubaiyaath – Mir Anees, Hali, Akbar Allahabadi, Amjad Hyderabadi.

(B) NON-DETAILED (Following short stories only)

1. Qaathil - Premchand 2. Jaamun Ka Ped – Krishan Chander 3. Bhola – Rajender Singh Bedi 4. Dard Ka Ehsaas – ameerunissa

Book Prescribed

Soghath-e-Adab –Edited by Dr.Syed Sajjad Husain (Published by University of Madras)

Unit wise Distribution

Unit –I (1) Aadmi Naama (First Half) (2) Qaathil (First Half) Unit–II (1) Aadmi Naama (Second Half) (2) Qaathil (Second Half) Unit–III (1) Nisar Main Teri Galiyonke (2) Jamun Ka Ped Unit–IV (1) Nisar Main Teri Galiyonke (2) Bhola Unit–V (1) Taj Mahal (2) Dard Ka Ehsaas

198 UNIVERSITY OF MADRAS

PART-I ARABIC (CBCS) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)

SECOND YEAR

SEMSETER III

PAPER III –QURAN & HADITH Max .Marks:100 Credit:4 Time : 3 Hrs I.A: 25 + External : 75

BOOKS PRESCRIBED :

1. Tafseer “Soorathul Yaseen” By Dr. P. Nisar Ahmed

Unit 1 – Verse 1 to 32

Unit 2 – Verse 33 to50

Unit 3 - Verse 51 to 83

2. Ahadeeth Sahlah By.Dr.V.Abdur Rahim

Unit 4 – Hadeeth 1 to 10

Unit 5 – Hadeeth 11 to 20

199 SEMSETER IV PAPER IV- POETRY AND TRANSLATION

Max .Marks:100 Credit:4 Time : 3 Hrs I.A: 25 + External : 75 BOOKS PRESCRIBED:

1. Al-Qasa-id-sahlah Compiled By : Dr.Mohammed Sulaiman Umari

Unit 1 – Poem 1to 3

Unit 2 – Poem 4 to 6

2. Al-Arabiya-Tu-Almaasiratu By Dr.I.Nizar uddin and Dr.I.Badurrin (Lesson No.1 to 11)

Unit 3- Lesson 1 to 4

Unit 4 – Lesson 5 to 8

Unit 5 – Lesson 9 to 11

Question Paper Pattern Arabic Language Part -I Part –A (10 * 1 = 10 )

Answer the following questions

Part – B ( 5 * 5 = 25)

Answer any five out of following

Part – C (4 * 10= 40)

Explain in detail any four of the following

200 UNIVERSITY OF MADRAS

PART-I PERSIAN (CBCS) (Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)

SECOND YEAR

SEMSETER III

PAPER III – POETRY

Max .Marks:100 Credit:4 Time : 3 Hrs I.A: 25 + External : 75

BOOKS PRESCRIBED :

1.Kareema

Unit 1 to 5

SEMSETER IV

PAPER IV- TEXTUAL TRANSLATION (PERSIAN TO ENGLISH ONLY)

Max.Marks:100 Credit:4 Time : 3 Hrs I.A: 25 + External : 75

BOOKS PRESCRIBED:

1.Gulistaan By Shaikh Sa’di (First Chapter only)

Unit 1 to 5

201

Question Paper Pattern

Persian Language Part 1:

Part –A (10 * 1 = 10 )

Answer the following questions

Part – B ( 5 * 5 = 25)

Answer any five out of following

Part – C (4 * 10= 40)

Explain in detail any four of the following

For Part II English Paper III & IV

for SECOND YEAR (i.e. for III & IV Semesters)

Syllabus will be communicated in due course.

202

7. B.Com. (CORPORATE SECRETARYSHIP) B.Com. (CS) (w.e.f. 2008-2009)

SYLLABUS

SEMESTER III CORE PAPER V – CORPORATE ACCOUNTING – I

UNIT - I Issue of Shares and Debentures – various kinds – Forfeiture – Re-issue – Underwriting of Shares and Debentures.

UNIT – II Redemption of Preference Shares and Debentures – Purchase of Business – Profits prior to Incorporation.

UNIT – III Preparation of Company Final Accounts – Company Balance Sheet preparation – Computation of Managerial Remuneration

UNIT – IV Valuation of Goodwill and Shares.

UNIT – V Alteration of Share Capital – Internal Reconstruction and Reduction of Capital

REFERENCE BOOKS :

1. R.L.Gupta – Corporate Accounting 2. T.S.Reddy & A.Murthy – Corporate Accounting 3. Shukla & Grewal – Advanced Accounting 4. Jain & Narang – Company Accounts 5. Chakraborthy – Advanced Accountancy

203 QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems. CORE PAPER VI – COMPANY LAW & SECRETARIAL PRACTICE - II UNIT – I BORROWING POWERS

Meaning – Ultra-Vires Borrowing - Mortgage and Charges - Fixed and Floating Charges - Registration of Charges - Legal Provisions - Effects and Consequences of Non registration of Charge.

Debentures – Definition – Kinds - Guidelines for the issue of Debentures - duties of Secretary - Comparison between a Shareholder and a Debenture-holder UNIT – II COMPANY MANAGEMENT

Introduction – Directors – Qualifications – Disqualifications – Appointment – Vacation – Removal - Specific powers of Directors – Duties of Director - Liabilities of Directors.

Managing Director – Appointment – Disqualification – Managers - Comparison between Managing Director and a Manager.

UNIT - III MEETINGS and PROCEDURES

204 Introduction - Kinds of Meeting - Meeting of Shareholders - Statutory Meeting- Annual General Meeting - Extra-ordinary General Meeting - Class Meeting - Board Meeting- Secretarial Work relating to Meetings.

Motions and Resolutions - Types of Resolutions – Agenda – Minutes - Voting and Poll – Proxy – Quorum - Chairman of Meeting - duties of Secretary. UNIT – IV DIVIDENDS, ACCOUNTS and AUDIT

Dividend – Definition - Rules regarding Dividends - Secretarial procedures regarding payment of Dividends.

Accounts - Statutory Books - Books of Accounts – Annual Accounts and Balance Sheet - Secretarial duties.

Auditor – Qualifications – Appointment - Rights, Duties and Powers. UNIT – V WINDING UP

Meaning - Modes of Winding-up - Compulsory Winding-up - Voluntary Winding-up – Winding-up subject to supervision of Court - Duties of Secretary in respect of Winding-up – Liquidators - Duties and powers of Liquidators.

REFERENCE BOOKS :

1. N.D.Kapoor – Company Law and Secretarial Practice 2. P.P.S.Gogna – A Text Book of Company Law 3. P.K.Ghosh & Dr.V.Balachandran – Outline of Company Secretary Practice 4. B.N.Tandon – Manual of Secretarial Practice 5. Dr.M.R.Sreenivasan – Company Law and Secretarial Practice

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

205 ALLIED III (a.) STATISTICS – I UNIT – I Origin Meaning, Definition and Characteristics of Statistics – Uses and Limitations - Sources of Statistical data – Primary and Secondary – Collection of Primary Data – Direct Personal, Indirect Oral, Mailed Questionnaire and Schedule Methods – Collection of Secondary Data.

UNIT – II Classification and Tabulation of Data – Types and Importance – Presentation of Data including Diagrammatic and Graphical methods – Bar Diagram, Pie Diagram, Histogram and Ogive. Frequency Distribution – Frequency Table – Structure and Formation – Discrete and Continuous Series.

UNIT – III Measures of Central Tendency / Averages – Arithmetic Mean, Median, Quartiles, Mode, Geometric, Harmonic Mean, Combined Mean and Weighted Mean.

UNIT – IV Measures of Dispersion – Range, Quartile Deviation, Mean Deviation and Standard Deviation

UNIT – V Measures of Skewness – Meaning, Definition and Types – Karl Pearson’s coefficient of Skewness and Bowley’s Coefficient of Skewness.

REFERENCE BOOKS:

1. S.P.Gupta – Statistical Methods 2. D.N.Gupta – Business Statistics 3. Elements of Statistics – B.N.Asthana 4. R.S.N.Pillai & B.Bhagavathi – Statistics

206 QUESTION PAPER PATTERN PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75 Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems.

207 (b) AUDITING

UNIT – I

Auditing – Meaning – Definition – Objects – Types of Audit – Audit Programme – Meaning – Objects – Advantages – Disadvantages.

UNIT – II

Vouching – Cash Transactions – Credit Sales – Credit Purchases – Payment of Wages – Objects of Internal Check – Difference between Internal Control and Internal Audit.

UNIT – III

Verification and Valuation of Assets and liabilities – Verification of Inventories and Investments.

UNIT – IV

Appointment – Qualification – Removal – Powers and Liabilities of an Auditor under the Companies Act 1956.

UNIT – V

Specialized Audits – Points to be considered while Auditing Educational Institution, Hotels, Banking and Insurance companies.

REFERENCE BOOKS:

1. Tandon B.N. – Practical Auditing 2. Spicer and Peglar – Auditing 3. Dinakar Pagare – Principles and Practice of Auditing 4. V.H.Krishnadwala – Auditing 5. R.G.Saxena – Auditing 6. Dr.Prema – Practical Auditing

208 QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

Introduction to fair trade World – History – Meaning of Fair Trade – Definition of Value Chain – Roles, Rights & Responsibilities of Stake-holders – Advantages & Limitations of Fair Trade.

UNIT - II Standards of Fair Trade – Principles & Code of Practices – Creating Opportunities for Economically disadvantages Producers – Capacity Building – Transparency & Accountability – Participation & Democracy – Freedom of Association – Trading Practices and Payment of Fair Price – Non-discrimination and Gender Equity – Child & Forced (Bonded) Labour – Working Conditions – Fair Wages & Benefits – Promotion of Fair Trade – Environment.

UNIT - III

Organisation in Fair Trade – International – Regional – National Bodies – Functions – Structure

209 UNIT - IV Monitoring Process – Self-Assessment – Mutual Review – External Verifications- Process & Procedures – Fair Trade Mark & Labelling

UNIT - V Corporate Social Responsibility – Consumerism & Consumer Protection Act – Patent Act for protection of Producers – Right to information Act & Relevance.

TEXT BOOK:

1. Fair Trade: A Beginners Guide by Jacqueline Decarlo

REFERENCE BOOKS:

1. Changing the Rules of Trade with Global Partnerships: The Fair Trade Movement – by Kimberly Grimes 2. Guide to Fair Trade, 2007 – by Coop America 3. Consumer Behaviour & Consumer Protection in India/edited by Meenu Agarwal, New Delhi 4. Handbook on Right to Information Act – National Institute of Social Defence, Delhi 5. Fair Trade: The Challenges of Transforming Globalization – by L.Raynolds/D.Murray/J.Wilkinson 6. Social Responsibility in the Global Market: Fair Trade of Cultural Products – by Mary Ann Littrell 7. Corporate Social Responsibility in India – by Sanjay K.Agarwal

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

210 PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

SEMESTER - IV CORE PAPER VII – CORPORATE ACCOUNTING - II

UNIT – I

Human Resource Accounting – Accounting Standards - Financial Reporting practice – Accounting for price level changes

UNIT – II

Final Accounts of insurance companies including balance sheet

UNIT – III

Final accounts of banking companies including balance sheet

UNIT – IV

Amalgamation – Absorption and external reconstruction of a company – (inter company investments excluded)

UNIT –V

Liquidation – Statement of affairs and deficiency accounts – Liquidator’s final statement of receipts and payments.

REFERENCE BOOKS:

211 QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems.

CORE PAPER VIII – BUSINESS MANAGEMENT

UNIT – I

Management

Importance - Definition – Nature and Scope of Management process - Role and Functions of a Manager – Levels of Management – Development of Scientific Management and other Schools of Thought and approaches.

UNIT – II

Planning

Nature – Importance – Forms – Types – Steps in Planning – Objectives – Policies – Procedures and Methods – Nature and Types of Policies – Decision- making – Process of Decision-making –Types.

UNIT – III

Organizing

212 Types of Organizations – Organization Structure – Span of Control and Committees - Departmentalization – Informal Organization.

UNIT – IV

Authority – Delegation – Decentralization – Difference between Authority and Power – Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature and Purpose.

UNIT – V

Co-ordination – Need, Type and Techniques and Requisites for excellent Co-ordination – Controlling – Meaning and Importance – Control Process.

REFERENCE BOOKS

1. Weihrich and Koontz – Essentials of Management 2. Dinakar Pagare – Principles of Management 3. C.B.Gupta – Business Management 4. L.M.Prasad – Principles of Management 5. P.C.Tripathi & P.N.Reddy – Principles of Management 6. N.Premavathy – Business Management 7. J.Jayasankar – Principles of Management

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

213 ALLIED IV (a) STATISTICS – II

UNIT – I

Correlation and Regression Analysis – Meaning, Definition, Significance and Types of Correlation, Scatter Diagram, Karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation.

Regression Analysis – Meaning and Importance – Regression Equations.

UNIT – II

Time Series Analysis – Meaning, Need and Components of Time Series – Different Methods – Simple Average Method – Free hand, Semi Average, Moving Average and Least Square Method – Seasonal Indices.

UNIT – III

Index Numbers – Definition, Usage, Methods of construction of Index Numbers – Types – Unweighted and Weighted Index Numbers. Simple, Aggregate, Price Relatives Methods – Lasperyres, Paasche’s Bowley’s and Fisher’s Index Numbers – Time and Factor Reversal Tests – Cost of Living Index.

UNIT – IV

Interpolation and Extrapolation – Definition and Uses - Newtons, Lagrange and Binomial Expansion methods.

UNIT – V

Statistical Quality Control and Quality Control Charts

REFERENCE BOOKS:

1. S.P.Gupta – Statistical Methods 2. D.N.Gupta – Business Statistics 3. Elements of Statistics – B.N.Asthana 4. R.S.N.Pillai & B.Bhagavathi – Statistics

214 QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems. (b) BANKING THEORY, LAW AND PRACTICE UNIT - I

Origin of Banks - Banking Regulation Act 1949 (Definition of Banking, Licensing, opening of Branches, functions of Banks, Inspection) - Role of Banks and Economic Development - Central Banking and role of RBI and their functions.

UNIT - II

Commercial Banks - Functions- accepting Deposits - lending of Funds, E- Banking - ATM cards - Debit Cards - Personal Identification Number - Online Enquiry and update facility – Electronic Fund Transfer – Electronic Clearing System.

UNIT - III

Opening of an Account, Types of Deposit Account - Types of Customers (Individuals, Firms, Trust and Companies) - Importance of Customer Relations - Customer Grievances, Customer Redressal - Ombudsman.

UNIT - IV

Principles of Lending - Types of Borrowings - Pre-cautions to be taken by a Banker.

215 UNIT - V

Negotiable Instruments (Promissory Note, Bill of Exchange, Cheque, Draft) Definitions – Features – Crossings – Endorsement - Material Alteration - Paying Banker - Rights and Duties, Statutory Protection – Dis-honour of Cheques - Role of Collecting Banker.

REFERENCE BOOKS

1. Sundaram & Varshney- Banking, law, theory and practice (SULTAN CHAND Co.) 2. B.Santhanam- Banking & Financial systems(MARGHAM PUBLISHERS) 3. S.N.Maheshwari Banking theory, law and practice (KALYANI PUBLICATIONS) 4. Parameswaran- Indian Banking (S. CHAND &Co.) 5. Tandon-Banking law theory & practice 6. Sherlaker & Sherlaker - Banking law theory and practice.

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

Introduction to Insurance – Origin, History, and Nature of Insurance, Insurance in India, Market potential – Emerging scenario, Principles of Insurance, Utmost good faith, Insurable interest, Material Faith, Indemnity, and proximate cause.

216 UNIT – II

Insurance laws and Regulations. Contract Act, Insurance Act, LIC Act, GIC Act, IRDA Act, Consumer Protection Act. Ombudsman. Life Insurance – Selection of Risk and Policy Conditions. Risk Management and Reinsurance. Selection of Risks – Computation of premium.

UNIT – III

Life Insurance Products Team Insurance, Whole Life, Endowment Annuities. Insurance Documents – Proposal Forms, Agents Confidential Report, Declaration of good health, Medical Report, Policy Form etc., policy conditions and privileges – Age admission, Revival, Loans Claims etc.,

UNIT – IV

Introduction to General Insurance. Fire, Motor, Marine, Health, Miscellaneous.

Group Insurance Schemes – Group Gratuity Superannuation and Pension Plan. Rural Insurance and insurance of weaker sections of society.

UNIT – V

Marketing of Insurance Products – Selling Processes.

REFERENCE BOOKS

1 Life Insurance – Institute of Insurance, Mumbai 2 General Insurance – Institute of Insurance, Mumbai 3 Sharma R.S. – Insurance: Principles & Practice, 1960 Vora Bombay 4 Arifkhan.M. – Theory and Practice of Insurance (1976) Educational Book House, Aligarh 5 Srinivasan – Principles of Insurance law (1977) Ramanuja Publisher, Banglore 6.Dr.B.Varadharajan – Insurance: Volume 1 and 2 (1979) Tamilnadu Text Book Society

217 QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

SEMESTER - V CORE PAPER IX – COST ACCOUNTING UNIT - I COST ACCOUNTING

Definition, meaning and objectives- Advantages and Importance- Distinction between Cost and Financial Accounting - Elements of Cost and Preparation of Cost Sheets and Tenders.

UNIT - II MATERIALS

Stores record- purchase records- purchase order- Goods received note- Bin card- Stores Ledger - Inventory Control- ABC Analysis – Economic Ordering Quantity – Maximum, Minimum and Reordering levels – Methods of Pricing Issues - Perpetual Inventory System.

UNIT - III LABOUR

Importance of Labour Cost Control- Various Methods of Wage Payments - Calculation of Wages - Methods of Incentives (Bonus) Schemes - Recording Labour time- Treatment of “OVER TIME” and “IDLE TIME”- Labour Turn Over (L.T.O)

218 UNIT – IV OVERHEADS: (Factory, Administration, Selling and Distribution)

Definition and Meaning of Overheads – Classification – Apportionment of Overheads – Redistribution (Secondary Distribution) – Absorption of Overheads including “Machine Hour Rate”.

UNIT - V Methods of Cost Accounting

Unit Costing – Job Costing – Process Costing – Verification – Inter Process Profit – Operation and Operating Costing

REFERENCE BOOKS

1 B.K.Bhar – Cost Accounts 2 Jain & Narang – Cost and Management Accounts 3 S.N.Maheshwari – Cost & Management Accounts 4 S.P.Iyengar – Cost and Management Accounting 5 Murthy and Reddy – Cost Accounting

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems.

219 CORE PAPER X – SECURITIES LAWS AND MARKET OPERATIONS

UNIT-I Introduction

Salient features of SEBI Act 1992 & Securities Contract Regulation Act - SEBI Guidelines relating to the functioning of the New Issue Market - SEBI Guidelines for Disclosure and Investor Protection

UNIT-II Stock Market

Primary and Secondary Markets; Role and Functions of New Issue Market; Methods of Floatation, Pricing of Issues, Promoters Contribution, Offer Documents, Underwriting of Issues and Allotment of Shares, Appointment and Role of Merchant Bankers, Underwriters, Brokers, Registrars, Lead Managers and Bankers.

UNIT-III Stock Exchanges

Meaning, Functions, Importance and Limitations; Mechanics of Stock Market Trading-Different Types of Orders, Screen Based Trading and Internet Based Trading; Settlement Procedure; Types of Brokers; Listing of Securities in Indian Stock Exchanges - classification and listing of securities.

UNIT-IV Trading Pattern in OTCEI and NSE

Meaning, Significance and Functions, Procedure of Listing and Trading on OTC; NSE-Functioning and Trading Pattern in NSE-Capital Market Segment; Security Market Indicators - Need and Importance; BSE Sensex, NSE, NIFTY and other Index Numbers.

UNIT-V Demat Trading & Mutual Funds

Meaning and Significance; SEBI Guidelines and other Regulations Relating to Demat Trading; Procedure of Demat Trading; Role of Depositories and Custodial Services.

220 Introduction, definitions, types, risks involved, performance evaluation and SEBI regulations for mutual funds.

Reference Books:

1. Gupta, L.C. : Stock Exchange Trading in India; Society for Capital Market Research and Development, Delhi. 2. Machi Raju, H.R. : Working of Stock Exchanges in India; Wiley Eastern Ltd.; New Delhi. Web site of bseindia.com. nse-india.com. 3. Chandratre K.R:, et al : Capital Issue, SEBI & Listing; Bharat Publishing_House, New Delhi. 4. Raghunathan V: Stock Exchanges and Investments; Tata McGraw Hill, New Delhi. 5. ICSI - Study Material - Securities Law & Regulations of Financial Markets

Readings

 Himalaya publishing House - Capital Market in India  E. Gordon & H. Natarajan  Vikas publishing House Pvt, Ltd - Indian Financial system  H.R. Machiirmu  Bharat Law House - Guide to Indian Capital Market  Sanjeev Agarwal  Taxman Allied Service (P) Ltd - SEBI practice Manual  V.L. Iyer  Tata McGraw Hill - Indian Financial Systems  M.Y. Khan  Taxman 1. SEBI Manual

 Reference

 Sultan Chand & Co. Ltd 1. Investment Management – security Analysis and Portfolio Management V.K. Bhalia

221 2. Financial Derivatives – Risk Management - V.K. Bhalia  Skylark 1. Money Market Operations in India, A.K Senguma & A.K Agarwal 2. The working of Stock Exchange in India, H.R. Machirmu 3. Inside Capital Market. N. Gopalaswamy 4. SEBI Annual Reports, SEBI, Mumbai  NSE Yearly Publication 1. Indian Securities Market – A review  Journals

 Taxman - SEBI and Corporate Laws  Corporate Law Adviser,  SEBI Monthly Bulletin

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

CORE PAPER XI - INCOME TAX LAW AND PRACTICE – I

UNIT I BASIC CONCEPTS

Income Tax Act 1961 & relevance of Finance Act – Definition of important terms – Income, Person, Assessee, Assessment Year and Previous Year – Broad features of Income

222 RESIDENTIAL STATUS, INCIDENCE OF TAX & BASIS OF CHARGE:

Taxable entities – Classification of Residential Status of taxable entities - Residential Status – Individual, firm, AOP, HUF and Companies – Incidence of Tax.

EXEMPTED INCOMES:

Classification of exempted incomes – Incomes excluded from total income – Income forming part of total income but exempted from Tax.

UNIT II INCOME FROM SALARIES

Different forms of salary – Provident Funds – Allowances – Perquisites – Other items included in Salary – Qualifying amount for deduction u/s 80(c).

UNIT III INCOME FROM HOUSE PROPERTY

Computation of Income from House Property – Let-out house – Self occupied house – Deduction allowed from house property – Unrealized rent – Loss under the head house property.

UNIT IV PROFITS AND GAINS OF BUSINESS AND PROFESSION

Introduction – Computation of profits and gains of business and profession – Admissible deductions – Specific Disallowances – Depreciation – Loss under the head business and profession.

UNIT V ADMINISTRATION OF INCOME TAX ACT

Income tax authorities – procedure for assessment – PAN (Permanent Account Number) – Types of assessment.

223 REFERENCE BOOKS:

1. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax. 2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice. 3. V.P.Gaur & D.B.Narang - Income Tax law and practice.

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75 Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems.

CORE PAPER XII – COMMERCIAL LAW

UNIT I

Meaning of Law – Sources of Law – Classification of Contract – Express & Implied – Valid, Void & Voidable Contracts – Executed & Executory Contracts – Unilateral & Bilateral Contracts.

224 UNIT II

Structure and Formation of Contract – Essential Elements of Contracts – Consensus-ad –idem – Offer – Acceptance – Lawful Consideration- Capacity of parties – Free Consent – Mistake – Misrepresentation – Fraud – Coercion – Undue influence – Lawful Objects – Discharge of Contracts – Remedies for Breach of Contracts.

UNIT III

Contract of Indemnity & Guarantee – Essential Difference between Contract of Indemnity & Contract of Guarantee – Revocations of Continuing Guarantee – Surety’s Liability – Rights of Surety – Discharge of Surety from Liability – Bailment – Pledge.

UNIT IV

Contract of Agency – Essentials – creation of agency – Kinds of Agents – Agent Authority – Duties and Rights of Principal – Agent when personally liable – Delegations of Authority – Sub-Agent – Substituted Agent – Termination of Agency – Irrevocable Agency

UNIT V

Law of Sale of Goods – Definition – Sale and Agreement to Sell – Sale and Hire-Purchase – Conditions & Warranties – Duties & Rights of Buyer & Seller – Right of Unpaid Seller – Auction Sale

REFERENCE BOOKS:

1. N.D.Kapoor – Mercantile Law 2.Avatar Singh - Mercantile Law 3.M.C.Shukla – Mercantile Law

225 QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks

10 out of 12 10 * 2 = 20 marks

PART B (200 Words)

5 out of 7 5 * 5 = 25 marks

PART C (500 Words)

3 out of 5 3 * 10 = 30 marks

TOTAL 75

CORE XIII – ELECTIVE - ENTREPRENEURIAL DEVELOPMENT

UNIT I

Concept of Entrepreneurship – Entrepreneurship – Meaning – Types - Qualities of an Entrepreneur - Classification of Entrepreneurs - Factors influencing Entrepreneurship - Functions of Entrepreneur.

UNIT II

Entrepreneurial Development – Agencies - Commercial Banks - District Industries Centre - National Small Industries Corporation - Small Industries Development Organisation - Small Industries Service Institute - All India Financial Institutions (IDBI, IFCI, ICICI, IRDBI.) UNIT III

PROJECT MANAGEMENT

Business Idea Generation Techniques - Identification of Business Opportunities - Feasibility Study - Marketing, Finance, Technology & Legal Formalities - Preparation of Project Report Tools of Appraisal.

226 UNIT IV

Entrepreneurial Development Programmes (EDP) - their role, relevance and achievements - Role of Government in organizing EDPs - critical evaluation.

UNIT V

ECONOMIC DEVELOPMENT & ENTREPRENEURIAL GROWTH

Role of Entrepreneur in economic growth - strategic approaches in the changing economic scenario for Small-Scale Entrepreneurs – Networking - Niche play, Geographic Concentration, Franchising / Dealership - Development of Women Entrepreneurship.

REFERENCE BOOKS:

1. Srinivasn N.P. – Entrepreneurial Development 2. Saravanavel – Entrepreneurial Development 3. Vasant Desai- Project Management 4. Jayashree Suresh- Entrepreneurial Development 5. Holt- Entrepreneurship- New venture creation 6. J.S. Saini & S.K. Dhameja- Entrepreneurship & Small business 7. P.C. Jain- Handbook for New entrepreneurs 8. Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business

QUESTION PAPER PATTERN PART A (50 Words) Awards of Marks

10 out of 12 10 * 2 = 20 marks PART B (200 Words)

5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks

TOTAL 75

227 SEMESTER - VI CORE PAPER XIV - MANAGEMENT ACCOUNTING

UNIT I

Management Accounting – Meaning, Scope, Importance and Limitations - Management Accounting vs. Cost Accounting - Management Accounting vs. Financial Accounting.

UNIT II

Analysis and interpretation of Financial Statements, nature, objectives, and tools – methods - Comparative Statements, Common Size Statement and Trend Analysis.

UNIT III

Ratio analysis - interpretation, benefits and limitations. Classifications of ratios - liquidity, profitability, turnover, capital structure and leverage.

UNIT IV

Fund Flow & Cash Flow Statements - Budget and budgetary control- meaning, objectives, merits and demerits- types of budgets- production, cash and flexible budgets.

UNIT V

Marginal Costing (excluding Decision-Making) - Absorption Costing and Marginal Costing - CVP Analysis - Break-Even Analysis - Break Even Chart.

REFERENCE BOOKS

1. Dr. Maheswari S.N.- Management Accounting 2. Chadwick- The Essence of Management Accounting 3. Charles T. Horngen and Gary N. Sundem- Introduction to management accounting 4. Sharma and Shashi K.Gupta- Management accounting

228 5. Reddy & Murthy- Management accounting 6. Hansen/ Mowen- Cost management accounting and control.

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

CORE PAPER XV – INDUSTRIAL LAWS UNIT I FACTORIES ACT 1948 Definitions – Health – Safety – Welfare – Working Hours of Adults – Employment of Women – Employment of Young Persons – Leave with Wages.

UNIT II PAYMENT OF WAGES ACT 1936

Definitions – Responsibilities for Payment – wages Periods – Time of Payment – Deductions – Claim for wrongful deductions.

MINIMUM WAGES ACT 1948

Interpretation – Fixing Minimum rates of wages – Procedures for fixing – Committee and Advisory Boards – Payment of Minimum wages – Register and Records – Inspectors – Claims – Penalties & Procedures – The Schedule.

UNIT III INDUSTRIAL DISPUTES ACT 1947

229 Definitions – Authorities under the Act – Reference of Disputes – Procedures and Powers of Authorities – Strikes and Lock-outs – Lay-off & Retrenchment – Special Provisions relating to Lay-off, Retrenchment & Lock-outs

UNIT IV TRADE UNION ACT 1926

Growth & Functions of Trade Unions - Definitions – Agreements not affected by the Act – Registration – Rights & Privileges, Duties & Liabilities of a Registered Trade Union – General & Special Fund - Amalgamation & Dissolution of Trade Union

THE CONTRACT LABOUR (REGULATION & ABOLITION) ACT 1970

Scope & Application of the Act – Act not to apply to certain establishments – Definitions – Registration of Establishments employing Contract Labour – Licensing of Contractors – Welfare & Health of Contract Labour – Penalties & Procedure

UNIT V THE WORKMEN COMPENSATION ACT 1923

Need for the Act – Scope & Coverage of the Act – Definitions – Employer’s liability for Compensation (Section 3) including Theory of Notional Extension & Occupational Diseases – Defences available to Employer – Amount & Distribution of Compensation – Notice & Claim – Medical Examination - Obligations & Rights of Employers & Employees - Schedules to the Act

REFERENCE BOOKS:

1. N.D.Kapoor – Industrial Law. 2. P.C.Tripathi - Industrial Law. 3. Dr.M.R.Sreenivasan - Industrial Law.

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

230 PART B (200 Words) 5 out of 7 5 * 5 = 25 marks

PART C (500 Words) 3 out of 5 3 * 10 = 30 marks TOTAL 75

CORE PAPER XVI – INCOME TAX LAW AND PRACTICE – II UNIT I CAPITAL GAINS

Capital Assets – Meaning and Kinds – Procedure for computing Capital Gains – Cost of Acquisition – Exemption of Capital Gains – Loss under head Capital Gains.

UNIT II INCOME FROM OTHER SOURCES

Income chargeable to tax under the head Income from Other Sources – Dividends – Interest on Securities – Casual Income – Other Incomes – Deduction from Income from Other Sources – Loss under the head Other Sources.

UNIT III AGGREATION OF INCOME

Provisions relating to income of other persons to be clubbed in Assessees Total Income – Income of minor Child – Deemed Incomes.

SET-OFF AND CARRY FORWARD OF LOSSES:

Provisions relating to Set-off & Carry forward and Set-off of Losses.

UNIT IV AGRICULTURAL INCOME

231 Agricultural Income – Definition and kinds – Tax treatment of Agricultural Income – Integration of Agricultural Income.

DEDUCTIONS FROM GROSS TOTAL INCOME:

Deductions in respect of certain payments – Deduction in respect of income (Deductions applicable to Individuals only)

UNIT V ASSESMENT OF INDIVIDUALS

Assessment of Individuals – Tax rates – Computation of Tax liability of Individuals.

REFERENCE BOOKS:

4. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax. 5. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice. 6. V.P.Gaur & D.B.Narang - Income Tax law and practice.

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks

10 out of 12 10 * 2 = 20 marks PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks

TOTAL 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for theory and problems.

232 CORE PAPER XVII – INDIRECT TAXES

UNIT I TAXATION AND TAX SYSTEM IN INDIA

History of Taxation – Elements of Tax – Objectives of Taxation – Canons of Taxation – Tax System in India – Classification of Taxes.

UNIT II CENTRAL EXCISE

Basic Concepts – Types of Excise Duties – Definition of some terms – Classification of Goods – Levy and Collection of Tax – Sec 4 & 4A Valuation of Goods – Administrative setup of Central Excise – Registration – Excise and Exports – Excise and Small Scale Industries – CENVAT.

UNIT III CUSTOMS ACT 1962

Customs Act – Definition, Concepts and Scopes – Levy and Collection of Customs Duty – Classification of Goods – Assessment of Duty – Valuation of Goods under Customs Act – Prohibition on Importation & Exportation of Goods – Demand and Recovery of Customs Duty – Clearance of Goods – Baggage.

UNIT IV CENTRAL SALES TAX (CST) & TAMILNADU VAT

Historical background of CST Act – Definition of terms – Inter-State Sales – Exemptions from CST – Registration of Dealers – Levy and Collection of CST –

Provisions of Tamil Nadu VAT – Dealers – Registration – Input Tax Credit – Levy of Tax.

UNIT V SERVICE TAX Growth of Service Sector – Elements of Service Tax – Different Services on which tax is payable - Service Tax payment.

233 REFERENCE BOOKS:

1. V.S. Datey - Indirect Tax law and practice. 2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Business Taxation. 3. N.S.Govindan – Indirect Taxes made Easy

QUESTION PAPER PATTERN

PART A (50 Words) Awards of Marks 10 out of 12 10 * 2 = 20 marks

PART B (200 Words) 5 out of 7 5 * 5 = 25 marks PART C (500 Words) 3 out of 5 3 * 10 = 30 marks

TOTAL 75

CORE PAPER XVIII – INSTITUTIONAL TRAINING

Supervised Institutional Training shall be an integral part of B.Com (Corporate Secretaryship) Degree Course. It is a sort of job testing programme designed to bridge the gap between theory & practice and create a natural interest in the practical aspects of the Company Secretaryship so as to stimulate trainee's desire to face its challenges and problems.

The training should be given under the joint supervision and guidance of the Training Officer of the Institution and Faculty member of Corporate Secretaryship of the college. The details of the training given and the assessment of each student in that regard should be fully documented.

The duration of the training shall be for a period of 30 days during the third year. The training shall broadly relate to

234 (a) Office Management (b) Secretarial Practice.

The training relating to Office Management may be designed to acquaint the trainees with:

1. Company's activities, organization structure, departments and authority relationship. 2. Study of layout, working conditions, office maintenance, safety and sanitary conditions. 3. Study of the Secretarial service, communication, equipments, postal and mailing services and equipments. 4. Acquaintance with office machines and equipments and accounting, machines. 5. Acquaintance with filing department, sales, purchases, sales accounts, salary, administration and personnel departments.

The training pertaining to Secretarial Practice shall be on all aspects of the, functions of a corporate secretary.

The following types of organizations may be selected for the training:

1. Public Limited Companies (Both Industrial and Commercial). 2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C., Electricity Board, Housing Board and Chambers of Commerce, Cooperative Societies and banks. 3. Office Equipment Marketing Organizations.

235 NOTE:

The paper on Institutional Training shall carry hundred marks and Internal and External Viva - Voce based on a report submitted by the candidate, under the guidance of the faculty member of the respective colleges assisted by the training officers of the Institutions providing training.

The report shall be around 50 typed pages, excluding tables, figures, bibliographies and appendices. The department of the respective college shall value the report. The marks shall be sent to the University before 31st March of the Third year. A candidate failing to secure the minimum for a pass (40%) shall be required to resubmit this report to the department and the marks after valuation shall be forwarded to the University before the commencement of the examination.

The external examiner in consultation with internal, examiner should conduct Viva-Voce and evaluate the report.

*************

236 8. B.COM. DEGREE COURSE IN CO-OPERATION SYLLABUS ( w.e.f.2008-2009)

THIRD SEMESTER

CORE PAPER – V: PRODUCERS’ CO-OPERATIVES

Unit – I

Producers’ Co-operatives – significance – Constitution and working of sugar cooperatives, co-operative spinning mills – tea factories – problems and suggestions.

Unit – 2

Co-operative processing societies – Need and importance – Factors needed to organize them – Working of various types of processing societies, fruit processing societies – role of NCDC – Role of warehousing

Unit – 3

Industrial Co-operatives – Origin importance and development and types of industrial cooperatives – assistance from Govt. & other bodies – Problems – Handloom Weavers Cooperatives – constitution and working of Primary and apex societies.

Unit – 4

Dairy Co-operatives – Place of dairying in the Indian National economy – Origin and growth of dairy co-operatives – structure constitution and working of dairy cooperatives in India – Amul pattern – pattern – operation Flood schemes – National Dairy Development Boards.

Unit – 5

Other co-operatives – Co-operative Farming societies – Fisheries Co-operatives – Poultry and sheep Breeding societies.

Books Recommended:

1. Bedi R.D. – Theory, History and Practice of Co-operation 2. Mathur. B.S. – Co-operation in India 3. Hajela – T.N. Principles, problems and Practice of co-operation 4. Kulandaisamy. V – Co-operative Dairying in India

237

CORE PAPER VI : MANAGEMENT ACCOUNTING FOR CO-OPERATIVES

Unit – I

Principles of Management Accounting : Origin, Definition, objectives, functions, scope and limitations – Principles of Management Accounting – Management Accounting Vs Financial Accounting – Management Accounting Vs. Cost Accounting – The Management Accountant – Functions of Management Accountant.

Unit – 2

Analysis and interpretation of financial Statements – Meaning and types of financial statement – format of income statement and Balance Sheet – Financial statement Analysis – tools of financial statement analysis.

Unit – 3

Accounting Ratio: Meaning, Advantage and limitations of ratio analysis – computations of different categories of ratio – concepts of fund flow, cash flow and their uses.

Unit – 4

Budgetary control : Meaning of budget, budgeting and budgetary control – objectives advantages and limitations of budgetary control – types of budgets – preparation of budgets: Sales, Production, Purchase, Cash Master Budget, Fixed and Flexible Budget.

Unit – 5

Management Accounting practices to different types of Co-operatives – Marginal Costing and Break Even Analysis.

BOOKS RECOMMENDED

1. Dasgupta. P : Students in Cost Accounting 2. Khan. M.Y. & Jain. P.K : Management Accounting 3. Maheshwari. S.N. : Principles of Management Accounting 4. Jawahar Lal : Cost Accounting

238

ALLIED III : ELEMENTS OF STATISTICS AND RESEARCH METHODS

Unit – I

Definition of Statistics – Characteristics – uses – Limitations – collection of data – Primary, Secondary data – classification and tabulation of data frequency distribution – Diagrams and graphs.

Unit – 2

Measures of central Tendency: Meaning, Objectives, requests of a good average – Types of averages: Arithmetic Mean, Median, Mode, relationship among averages – Limitations Dispersion : Meaning, Characteristics, absolute and Relative measures – Range, Quartile deviation, Mean deviation, Standard deviation, Co-efficient of variation.

Unit – 3

Correlation : Meaning, Types, Methods : Karl Pearsons Co-efficient method, spearman’s Rank method, Regression : Meaning, Regression Line Regression Equations.

Index Number Meaning, use, Types, Methods of Index number, Tests of Consistency – Fixed Base and Chain Base – Cost of Living Index and Family Budget.

Unit – 4

Analysis of time series: Meaning, Components of time series – Measurement of secular trend : moving average method, method of least secure : Seasonal variation. Chi square Test: Meaning, Degrees of Freedom, x2 Test.

Unit – 5

Research : Meaning and Definition – Census method and Sample method ; Random Sampling method and non-random sampling – Survey research and case study – Processing and analysis of data – tabulation – Report writing.

REFERENCE BOOKS

1. S.P. Gupta, Statistical Methods, Sultan Chand and Sons. 2. R.S.N. Pillai and Mrs. Bagavathi, Statistics, S. Chand and Company 3. Pauline U. Young, Scientific Social Survey and research, Prentics Hall of India

239 FOURTH SEMESTER

CORE PAPER – VII – TRADING AND SERVICE CO-OPERATIVES

Unit – 1

Co-operative Marketing – features agricultural commodities – Defects in the Marketing practices of agricultural commodities in India – Origin and growth of co-operative marketing in India – Primary Co-operative marketing societies – organizational structure, constitutional and working – methods of marketing practices – Regulated markets – advantages, functions – Differences between primary cooperative marketing societies and regulated markets.

Unit – 2

District / State Cooperative Marketing societies – NAFED – their constitution and working Finance for cooperative marketing – need and importance- sources of finance for cooperative marketing societies – storage and ware housing – need and importance – State and central warehousing corporations NCDC – problems of cooperative marketing and suggestions- Dantwala Committee on Cooperative Marketing.

Unit – 3

Consumer Cooperatives in India – Importance origin and growth – structure of consumer cooperatives – Working of primary, District and State consumer cooperatives – Supermarkets – purchase policy, price policy & personal policy – Double compartmental system – Role o consumers cooperatives in PDS – working of NCCF.

Unit – 4

Housing cooperatives – importance, origin constitution – types of housing cooperatives – working of primary and state Housing cooperatives.

Unit – 5

Cooperatives in the service sector – cooperatives Hospitals – medical practioners, cooperatives societies – Educational services – labour contract societies Lift irrigation societies – Rural Electrification societies.

BOOKS RECOMMENDED 1. Mathur B.S. – Cooperation Marketing in India 2. Redy T.S. & Hampanna. M – Essays on Consumer co-operatives 3. Kamat G.S. – Managing Cooperatives Marketing 4. Kulkarni K.R. – Agricultural Marketing in India 5. Bedy R.D. – History, Theory and Practice of Co-operation 6. Hajela T.N. – Principles, Problems and Practices of Co-operation

240 CORE PAPER – VIII – PRINCIPLES OF MANAGEMENT

Unit – 1

Meaning and definition of Management – Nature of Management – Importance of Management – Differences between Management and Administration – Management a science or an art, management as a profession – Evolution of Management thought – Different approaches to the study of Management – Contributions to management Thought – Henry Fayol, Taylor, Elton Mayo, Marry Parke Follet, Peter Drucket, Functions of Management.

Unit – 2

Planning – Nature and characteristics of Planning – Advantages and elements of planning – steps in planning – Types of planning – obstacles to planning – requirements of an effective planning – Forecasting – importance and elements of forecasting – Techniques of forecasting – Decision making – importance process of decision making – Mel Tools of decision making.

Unit – 3

Organising – Importance – Process of organization – principles of organization – Formal and informal organization chart – Committee organization – Types of committees – Merits and Demerits of committee organization – span of Management – Departmentation – Authority – Delegation – Centralisatiion and decentralization – Line and staff authority.

Unit – 4

Staffing – principles – process of staffing assessment of managerial manpower – manpower planning – recruitment and selection training – performance appraisal management development Directing – principles – methods – motivation – morale – leadership – Types of leadership – functions and qualities of leadership – leadership style – communication methods and types of communication – Barriers to communication – Achieving effective communication – communication media.

Unit – 5

Co-ordination – Nature and need – Types of co-ordination – problems of co-ordination – Achieving effective co-ordination – control: Importance of control – process of control – performance of standards – Evaluation of performance Remedial action – Budgetary and Non-budgetary control techniques.

241 Books Recommended

1. Sherleher – Modern Business Organisation and Management 2. Bushan. Y.K. – Fundamentals of Business Organisation and Management 3. Peter F Drucker – Management Tasks and responsibilities 4. Heinz Welhrich & Harold Koontz – Management – A global perspective

ALLIED – IV – COMPUTER APPLICATIONS TO CO-OPERATIVES

Unit – 1

Understanding the Computers – Importance of Computers – History of Computers- Types of Computers – History of Computers – Types of Computers – Computing concepts – Input devices – processing unit – outputs devices External storage devices – Driving the computer; the soft W – Programming Languages – Common high level language – program Execution Modes – Interactive – Using the Computers.

Unit – 2

Problem solving – algorithm – flow charts – branching – looping – the connector – hints for low charting – writing algorithm and drawing flow charts for the following : (a) Membership Admission (b) Net Profit distribution (c) Preparation of Act (d) Preparation of Drawal Application (e) Finding Arithmetic Mean, Standard Deviation and Co-efficient of Co-relation.

Unit – 3

BASIC character act – constant and variable – naming and variables – LET, INPUT, READ, DATA and RESTORE statement – arithmetic operators – arithmetic expressions- hierarchy of operations relational expression – logical operators – print control – PRINT with comma semicolon, TAB and PRINT USING.

Unit – 4

Branching – IF – THEN – Looping for – NEXT summing the first natural numbers – summing the squares and cubes – preparing the multiplication table using the idea of branching and looping.

Unit – 5

Sequential files in BASIC – Application of the BASIC Programming concepts – files for the following problems of co-operative studies.

1. Membership Admission particulars 2. Net Profit Distribution

242 3. Preparation of ACL 4. Preparation of Drawal application 5. Finding Arithmetic Mean, Standard Deviation and co-efficient co-relation 6. Co-operative Accounting by using computers at Primary, Central and Apex Level co-operative Institutions

BOOKS RECOMMENDED

Programming in BASIC : Balagurusamy, E. Tata McGrew Hill Publishing Company Ltd., New Delhi (1991), Chapte4rs: 1,2,4,5,6,7

Programming with BASIC: Gottfored, Schaum s Outline Series. Tata McGraw Hill Publishing Company Singapore (1990)

FIFTH SEMESTER

CORE PAPER – IX : GENERAL AND CO-OPERATIVE AUDIT

Unit – 1

General Principles – Audit – its origin – definition – objects – advantages Nature and scope of audit – various kinds of audit – audit programes rights, duties and responsibilities of auditor.

Commencement of Audit: Audit programme – routine checking of vouching and its meaning – vouching of each transactions – importance of routine checking

Unit – 2

Verification and valuation of assets and liabilities: meaning of verification – mode of valuation various assets and liabilities – depreciation – definition – objects method, auditors duty – reserve: Meaning – definition- various reserves – audit of final accounts : Profits and loss account – balance sheet – relationship between them.

Unit – 3

Company audit – appointment and removal of Auditors – Rights and duties of company auditors – Liabilities – Audit of Share capital and share transfer.

243 Unit – 4

Nature and scope of cooperative audit: Definition – objectives and advantages of audit : nature and scope of audit various kinds of audit – difference between commercial and cooperative audit – internal check and internal audit, their differences – rights, duties and responsibilities of auditor – Registrar; responsibility. Distinguishing features of audit from inspection and supervision – commencement of audit: audit programe – mechanical and administrative audit – methods of conducting administrative audit along with routine checking of different books.

Unit – 5

Audit programme for selected societies: Various stages of audit in cooperative credit Institutors (credit society and Central Bank) Marketing society, consumer stores, Housing society, Milk supply society, Industrial cooperatives, Classification on the Reserve Bank of India Standard – Preparation of final audit memorandum and its enclosures. Embezzlements and fraud – various methods – methods of their detection.

Books Recommended:

1. Co-operative Audit Manual, Dept. of Coop. Govt of TN 2. Coop. Audit: Dr. O.R. Krishnawam 3. Principles & Practice of Auditing: Tandon, Schand & Company 4. Principles & Practice of Auditing : Dinker Pigare, S. Chand & Company

244

CORE PAPER – X – CO-OPERATIVE LAW

Unit – 1

Need for legal framework for co-operatives – History of Coop. Credit societies Act of 1904 – Cooperative Societies Act of 1912 – Multi unit coop. Societies Act 1942 – Committee on Coop Law 1956 Model coop societies Bill 1957 – model coop Societies Act 1991.

Unit – 2

Detailed study of the Tamil Nadu coop societies Act 1983 & Rules 1988 – provisions relating to Registration, amendment of byelaws and management of cooperatives.

Unit – 3

Regulatory provisions relating to audit, inquiry, inspection and investigation surcharge, suppression of board – winding up of registered societies – settlement of disputes.

Unit – 4

Legal provisions relating to employees – common cadre – recruitment – selection – placement – rewarding – offences and penalties – provision relating to appeal, review and revision – coop Tribunal.

Unit – 5

Duties and privileges of registered societies – State Aid to cooperatives provisions relating to coop. Agriculture and Rural Development Banks.

Books Recommended:

1. Govt,. of Tamil Nadu – Tamil Coop societies Act 1983 2. Govt of Tamil Nadu – Tamil Nadu coop societies Rules 1988 3. Calvert. H – The law and principes of cooperation 4. Aruselvam – Tamil Nadu coop manual 5. Weernman P. E – A model coop societies law 6. Dwivedi R.C. – Indian coop laws vis.a.vis coop principles

245 CORE PAPER – XI – BANKING THEORY, LAW AND PRACTICE

Unit – 1

Origin and definitions of banks – Role of banks in economic development – classification of banks – central banking functions – Role of RBI and its functions – Banking Regulation Act 1966 – important provisions.

Unit – 2

Commercial Banks – Functions – Primary functions – Secondary functions – Modern functions – Teller system, ATM system – Home banking, factoring e-banking, innovative banking, ECS, mutual funds, credit / debit cards, online banking.

Unit – 3

Banker – customer relationship – Special types of customers – minors, illiterates, Lunatics, married woman, pardhanishin woman, Joint Hindu Family, partnership firm, Joint Stock company, Non-trading associations Different types of deposit account – Savings bank account, Current account, fixed deposits account and other novel deposit accounts – customer grievance redressal – ombudsman.

Unit – 4

Principles of lending and investment – RBI guidelines – policies of commercial banks – Types of loans – securities – for the loan and precautions to be taken by the banker for each loan.

Paying Banker – Duties and responsibilities of paying banker conditions for dishonour of cheque – Grounds for dishonour of a customer’s cheque – statutory protection to the paying banker – collecting banker – Duties and responsibilities – statutory protection.

Unit – 5

Negotiable Instruments – Promissory note, Bill of exchange, cheque, Draft, definition and features – crossing of a cheque – kinds of crossing – Endorsement – Rules pertaining to Endorsement – kinds of endorsement.

Books Recommended: 1. Sundaram – Banking Theory, Law and Practice 2. Sherlekhar – Banking Theory and Practice 3. Vasudevan.S.V. Theory and Practice of Banking 4. Santhanam. B – Banking Theory, Law and Practice

246 CORE PAPER – XII – CO-OPERATIVE MANAGEMENT AND ADMINISTRATION

Unit – 1

Co-operative management – cncept – need for modern management to co-operative – unique features of co-operative management – objectives of co-operative management – principles of cooperation vis-à-vis principles of management.

Unit – 2

Democratic control: Democratic structure – General Body – Board – Chief Executive division of functions and authority – cooperative leadership – types – functions – qualities – professional management

Unit – 3

Functional areas of management in co-operatives – production – marketing financial , personnel and materials management.

Unit – 4

Evaluation of performance of cooperatives : Key result areas, performance evaluation, operational efficiency measurement criteria for cooperatives.

Unit – 5

Cooperative Administration: Govt role in coop. administration – cooperative departmental set up at different levels – functional registrars – Delegation of powers and functions of Registrar – Cooperative Audit Dept. set up.

Books Recommended:

1. Dr. Nakkiran. S. Treatise on Coop. Management 2. Dr. Kulandaiswami. K A text book of coop Management 3. Govt. of Tamil Nadu – Coop Dept. Manual 4. Stephenson – Management in coop societies 5. ILO – Coop management and administration

247 PROJECT / ELECTIVE CORE PAPER – XIII – PRACTICAL TRAINING – PHASE – I (Institutional Visits)

1. Objectives of the practical training a. To give practical knowledge on the general working of various types of cooperative societies. b. To train in day-today administrations, account maintenance and auditing of various cooperatives. c. To develop a capacity to appreciate and understand the working of cooperative societies and the influence of various economic and social forces on societies and etc.

2. Methods of Training:

The training will be study visits to various categories of co-operatives from primary to apex levels and to various offices of the Government department of cooperation and the Block Development Office.

This has to be done under the guidance and supervision of Lecturer who will accompany the students. The students are expected to maintain a record of this study visits in which they shall record all the information they have gathered during the visits. Suitable proforma may be devised by the Department.

3. Assessment of the Training and Record

Training and Record will be assessed by a committee consisting of the Head of the Department of cooperation, one internal examiner and external examiner. The assessment will be made on the basis of the following a. Record – 50 marks b. Test – 25 marks c. Viva-voce – 25 marks

a. Record

The record will contain all the information, the student has gathered during the study visits. The record will be assessed on the basis of the following criteria.

(i). Whether practical working is recorded well (ii). Whether the data have been presented well (sequence of ideas, clarity, use of tables and diagrams etc) (iii) Whether the student activity participated in the study (keen observation, interview, discussion, meeting etc) (iv) Whether key problems have been identified and analysed (v) Whether conclusion and recommendation are sound and useful.

248 b. Test

Two hours written test will be conducted to test the knowledge of the student where they have visited various types of co-operatives from primary level various offices of the Government department of co-operation. The staff in charge will frame question paper and will value answer scripts.

c. Viva-voce

The viva-voce examination will be conducted by a committee consisting of the internal examiner and the external examiner. The University will appoint the external examiner from the panel suggested by the Board of studies.

1. Factual information about the co-operatives 10 marks 2. Knowledge of the problems and solutions 10 marks 3. Clarity and Expression 5 marks

SIXTH SEMESTER

CORE PAPER – XIV – BUSINESS LAWS FOR CO-OPERATIVES

Unit – 1

Indian contract Act, 1872 – Definitions of contract – Essential elements of a valid contract – Kinds of contracts offer and acceptance – consideration – capacity of parties – Free consent – legality of object and consideration.

Unit – 2

Indian Contract Ac t 1872, Void agreement – Quasi contracts, performance of contracts – Discharge of contracts – contracts – Remedies for breach of contracts – contracts of Indemnity, Bailment, Pledge and Agency.

Unit – 3

Sale of Goods Act, 1930 – Definition of Contract of sale – essentials of contract of sale – Distinction between sale and agreement to sell – sale and Hire purchase agreement – conditions and warrantees – unpaid seller – Auction sale.

Unit – 4

(a) Indian Arbitration Act 1940 – Definition of Arbitration – Matters which can be referred to Arbitration – kinds of Arbitration – powers and duties of Arbitrator. (b) Features of consumer protection Act 1986

249 (c) Indian Penal code – 1860 – Misappropriation (Sec403) – Criminal Breach of Trust (sec:405).

Transfer of properties Act – Definitions of immovable property, mortgage, sale lease kinds of mortgages – termination of lease.

Unit – 5

Other related Acts – General principles of Regulated market Act, Money lenders Act, payment of wages Act, payment of Bonus Act (applicable to payment of wages, bonus and working conditions of employees), Sales Tax Act

Books Recommended: 1. Shukla, M.C. Manual of Mercantile Law 2. Kapoor, N.D. – Elements of Industrial law 3. Mitra, D.R. – Transfer of properties Act 4. Maheswari & Maheshwari – Business Laws 5. Saranavel – Labou laws 6. Manmohan Prasad – Principles of business law and Management.

CORE PAPER – XV – PRINCIPLES OF MARKETING

Unit – 1

Marketing – Meaning , Definition and importance of marketing – Marketing Processes – concentration, equalization and Dispersion – Approaches to Marketing – concepts of Modern Marketing.

Unit – 2

Marketing functions – various classifications of Marketing functions – functions of Exchange: Buying and Selling and assembling – functions of Physical distribution – Transportation, storage and Warehousing.

Unit – 3

Marketing of Manufactured goods, consumer goods and industrial gods – channels of distribution - Marketing of agricultural products – co-operative marketing.

Unit – 4

Standardization and Grading – market financing and risk bearing – Market Mix, Market segmentation, Market Research – Market information and qualities of goods salesman – Advertisement – Meaning and significance – Advertisement media.

250 Unit – 5

Marketing structure – Wholesalers and Retailers – Retail distribution – Basic retail structure – large, medium and small scale retail institutions – super market – Departmental stores – Price policies

Books Recommended

1. Tousel, Clerk and Clerk : Principles of Marketing 2. Coverse, Hugy, Nitehel : Elements of Marketing 3. William J. Stantion: Fundamentals of Marketing 4. Pillai R.S.N. & Bagavathi: Marketing 5. Sexena & Nigam : A study of Marketing in India 6. Memoria & Hoshi: Principles and practice of Marketing in India 7. Sinha. J.C. : Principles of marketing and Salesmanship 8. Govil : Marketing in India 9. Marketing : Rajan Nayar 10. Marketing R.S. Pillai

CORE PAPER – XVI – COOPERATIVE ENTREPRENEURSHIP DEVELOPMENT

Unit – 1

Entrepreneurship – Definition – Characteristics – Factors that influence Entrepreneurship development – Entrepreneurship in small scale and rural industries – Role of cooperatives in EDP

Unit – 2

Entrepreneurship development programmes – Agencies for EDP – Schemes and incentives for women and educated unemployment youth.

Unit – 3

Project Formation and Planning its significance – Financing agencies and Government elements of project formulation – feasibility analysis – Techno – economic analysis – market analysis and financial and cost benefit analysis.

Unit – 4

Procedure and steps involved in establishing small scale villages industries, licensing project formulation – finance, marketing labour.

251 Unit – 5

Prominent village and small scale industries in the region / district – operational features and problems – field visits – Entrepreneurial profiles of such industries.

References:

1. Director of Industries, A guide to Small Scale Entrepreneurs, Government of Tamil Nadu, Chennai, 1985. 2. Baumback .M. and R. Manusco, Entrepreneurship and Venture Management, DBT Araporevale & Sons, Bombay, 1981. 3. Holt. Entrepreneurship, Prentice Hall, New Delhi, 1992 4. Saravanavel P. Entrepreneurship Development, Principles, policies and programmes, Author, 1987. 5. Srinivasan, S.B.A. Practical Guide to Industrial Entrepreneurs, Sultan Chand & Sons, New Delhi 1981. 6. Rao. T.V. and Udai Pareek, Developing Entrepreneurship – A Handbook, Learning systems, Greeter kailash, New Delhi, 1978.

CORE PAPER – XVII – CO-OPERATIVE BUSINESS COMMUNICATION AND MANAGEMENT INFORMATION SYSTEM

Unit – 1

Meaning of communication – Objectives – Media – Needs and Functions of a Business letter – Effective Business letter – Language and layout of Business letter – Enquiries and replies – Orders and execution – Credit and status enquiries – Claims and adjustments – Collection letters – Sales letters – Circulars.

Unit – 2

Banking Correspondence – Insurance Correspondence – Agency Correspondence – Application for appointment – Correspondence of a company secretary – Letter of allotment – Letter of regret

Unit – 3

Meaning of report – principles governing the preparation of report – Qualities of Good report – Functions of a Report – Business report – Types of report – Reports by individuals – Reports by committees or sub-committees – Directors reports – Minutes Vs Report – Drafting of Resolutions and Minutes of company meetings.

Unit – 4

Precise writing – passages of economic and commercial importance – letters to editor of news papers.

252 Unit – 5

Drafting of company meeting Notices – Letters to the Edition of Newspapers – Management Information System – Introduction, Need Definition, Objectives, Components, Differing information for different management levels, areas, stages of MIS design guidelines for effective design.

Books Recommended:

1. Essentials of Business Communication – Rajendra Pal & Korlahalli J.S. 2. Effective Business English and Correspondence – Patten Shetty C.S. & Ramesh M.S 3. Modern Business Correspondence – Nagamaiah and Bahi 4. A Text Book of Business – Gartside. L 5. Manual of commercial correspondence – Eume Bayley.

PROJECT / ELECTIVE CORE PAPER XVIII – PRACTICAL TRAINING – PHASE – II (INTERNSHIP TRAINING)

A. Method of Organisation

Students divided into batches of two or three are to be assigned for intership for the period two weeks in different types of institutions / office. The lecturer in-charge of the Training will test-check their work by making surprise visit to the allotted coop. societies and offices of the coop Department.

B. List of Cooperative / Departments to be selected for Internship Training.

a. Primary Agricultural Co-operative Bank b. District Central Co-operative and its Branches c. Primary Coop. Agriculture and Rural Development Bank d. Employees Credit Society e. Urban Cooperative Bank f. Housing Finance Society g. Co-operative Consumer Wholesale Stores with a Supermarket h. Co-operative Marketing Society i. Weavers Society j. Milk Producers Union k. Circle Deputy Registrars Office l. D.C.A.O;s office m. B.D.O – Extend Officer for Co-operation.

253 C. Procedure for Internship Training:

During the two weeks internship programme the students should know the following aspects of the institutions/ offices.

i) Detailed Study of general working of the Selected unit. ii) Gaining practical knowledge with reference to sectional works, staff duties, account maintenance, books and forms maintained and used practical problem and suggestions for improvement. In the office of Government department of co-operation knowledge in the following area is to be gained. iii) Various sections and details of the office work iv) Registration of Societies v) Statutory matters like amendment of Bye-laws, audit, inspection inquiry, arbitration and liquidation of societies. vi) Departmental stock taking in sonsumer’s stores, visit to central bank, PCARDB, Urban Bank Employees Societies, Stores, Marketing Societies and a selected societies, along with departmental staff and learn the working, students should maintain a separate Record and this Record is to be submitted within in ten days after the completion of the internship programmes. For the information of these students who have not obtained internship students in other types of societies organized a common seminar may organized so that students will share the practical knowledge gained by them.

D. Assessment of Internship Training

The training will be assessed by Lecturer in-charge of Internship Training / Head of the Department Internal Examiner and an External Examiner appointed by the University. The Assessment will be made on the basis of the following:

a. Internship underwent / Seminar – 25 b. Record – 50 c. Viva- voce – 25 Total – 100

N.B. Strictly Co-operative Faculty along be considered for External Examinership.

METHOD OF VALUATION

A. Internship underwent:

The time spent the work turned out, the behaviour and the attitude to work will be assessed. A proforma will be evolved by the college which will be filled up by the president, Secretary or Officer of the institution / Office, where the students underwent internship training. The internal Examiner will evaluate the work done on the basis of information contained in the proforma and assign marks.

254 B. The Internship Record will contain all the information that the student has gathered about the society and the next work he did there. The Record will be assessed by the internal and external examiners on the basis of the following criteria.

a. Whether the records reflect active participation of the students in the programme. b. Whether the sectional works books or accounts maintained and procedure recorded. c. Whether the data have presented well (Sequence of ideas, Clarify, used of tables, diagram’s etc) d. Whether practical working knowledge in recorded well e. Whether key problem have been identified and analysed. f. Whether conclusions and recommendations are sound and useful.

C. The Viva-voce examination will be conducted by the internal and external examiners on the basis of the Internship Record. The Criteria for Viva-voce test will be

i. Factual information about the co-operative – 10 marks ii. Knowledge of the problems and Solutions – 10 marks iii. Clarity and Expression – 5 marks Total – 25 marks

Both the internal and External examiners will evaluate each of the above items independently and the average of the marks awarded by them will be taken as final marks.

The assessment may be done for a period of two days, one day for the valuation of Internship. Records and another day for the conduct of Viva-voce examinations, strictly from the panel of Examiners of Co-operation, approved by the BOS will be entrusted the aforesaid evaluation work. This will also be followed for Regular / ICE candidates.

***********

255

APPENDIX – 6 (S)

UNIVERSITY OF MADRAS

SYLLABUS FOR SOFT SKILL COURSE IN FRENCH – UG COURSE For student in Colleges affiliated to the University of Madras 2008 – 09

Aims and objectives:

1. To create an interest for the French language in the student 2. To enable the student to have the competence to initiate a conversion and interact in French 3. To communicate and make observations in French

Syllabus

Objects communicatifs Objectifs Linguistiques Saluer Verbes s’appeler, etre Se presenter Masculine et feminin Demander et dire le prenom et le nom Interrogation avec <> Identifier une personne Masculin et feminin des noms et des objets Presenter quelqu ‘un <> / <> + pays, a+ville Formes de politesse Articles definis et indefinis Parler de ses gouts Adjectif interrogatif <> Demander l’age, l’addresse, le numero de telephone Verbes aller, avoir Demander et dire les professios et nationalites Adjectifs possessifs Nommez et situez des objets Interrogation avec <> Exprimer la possession Il y a, prepositions de lieu Indiquer la couleur Accents toniques, moi... Demander et indiquer le prix Accord des adjectifs demonstratifs La negation et adjectifs demonstratifs Interrogation <>

Books for reference :

1. Apprenons le francais – Book I 2. Frequence jeunes – Book I

Exam paper pattern: 20 marks Sessional Test I – Oral (20) or grammar written (10) and Oral (10) 20 marks Sessional Test II – Cultural questions (10) and Grammar written (10) 60 marks End Semester – Written Grammar (only the exercises done on the board or from text) (30) – Cultural questions (10), Correspondence (10) and Oral (10)

Model papers enclosed.

256 APPENDIX – 6 (S) UNIVERSITY OF MADRAS SYLLABUS FOR SOFT SKILL COURSE IN GERMAN – UG COURSE For Students in colleges affiliated to the University of Madras 2008-09

PREREQUISITES: Complete beginners with no prior knowledge of the language.

OBJECTIVES: The course in German will give an opportunity for students of other disciplines to acquire basic linguistic skills and a working knowledge of a widely used foreign language. The course is based on a minim vocabulary necessary and sufficient to develop elementary language skills in German. COURSE CONTENT:

UNIT I

 Alphabets and numbers (1-20)  Simples Grammar: Articles (Define, In define, Negative), Nouns, gender: Singular, and plural. Conjugation of the auxiliary verb “To be”  Contextual vocabulary and Dialogue: Greeting, Self Introduction, Simple questions.  Hard Facts of Germany: (i) Fall of Berlin Wall (ii) Unification of Germany

UNIT II

 Numbers (20 – 100)  Simple Grammar: Conjugation of verbs, pronouns (personal and interrogative), Present tense, imperative tense, auxiliary verb “To have”, Nominative and accusative cases.  Contextual Vocabulary and Dialogue: At the Railway Station, Airport  Hard Facts of Germany: Education System

UNIT III

 Prepositions with Dative and with Accusative  Simple Grammar: Modal verbs, Past and perfect tenses, Dative case.  Contextual vocabulary and Dialogue: Reading the time, days, months and year  Hard Facts of Germany: Universities in Germany

257 UNIT IV

 Simple Grammar: Irregular verbs, Reflexive pronouns, Possessive pronouns  Contextual vocabulary and Dialogue: Daily life, Meals, How to place an order in a restaurant.  Hard Facts of Germany: Germany and the European Union.

UNIT V

Prepositions with Dative and Accusative Simple Grammar: Separable and inseparable verbs, Revision of Grammar learnt so far Contextual vocabulary and Dialogue: Idiomatic expressions, One’s family and background. Hard Facts of Germany: Presentation of topics on German Civilization discussed earlier.

TEXT BOOK: “Komm Mit” – Level I – Holt, Rinehart & Winston “Moment Mal!” – Level I “Themen” – Level I “Facts about Germany” “Deutsch Fur Auslander” – Schulz-Griesbach

WEBSITES: www.german.about.com www.bbc.co.uk/languages/german www.germanculture.com

A.C.F.2009

258 259