ERODE ARTS AND SCIENCE COLLEGE … · Core – 1 Financial Accounting – I * 5 3 4 25 75 100...

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE – 638 009CHOICE BASED CREDIT SYSTEM

B.COM – SCHEME OF EXAMINATIONS(For those who admitted from the academic year 2016 –17 and onwards)

PartSubject Code

Lang1/Lang2/Core/Practical / IDC: Allied/ Skill Based/ Elective/ FC

TITLEInst.Hrs/Week

Exam Duration

Credit CIA ESE

Total Marks

SEMESTER I

I 16ULT-1 Language –1 Tamil – I 6 3 3 25 75 100

II 16ULE-1 Language – 2 English – I 6 3 3 25 75 100

IIICUCO–1 / COCA– 1

Core – 1 Financial Accounting – I * 5 3 4 25 75 100

CUCO– 2 Core – 2Business Organization and Office Management

5 3 4 25 75 100

AUCO– 1 IDC: Allied – 1 Indian Economy 6 3 5 25 75 100

IV UES–1 FC 1 UGC Core Module Course in – Environmental Studies

2 3 2 - 50 50

SEMESTER II

I 16ULT-2 Language –1 Tamil – II 6 3 3 25 75 100

II 16ULE-2 Language – 2 English – II 6 3 3 25 75 100

IIICUCO–3 / COCA–3

Core – 3 Financial Accounting – II* 5 3 4 25 75 100

CUCO–4 Core – 4 Indian Banking 5 3 4 25 75 100

AUCO–2 IDC : Allied 2 Business Economics 6 3 5 25 75 100

IV VBE–1 FC 2 Yoga for Human Excellence 2 3 2 - 50 50

SEMESTER III

CUCO–5/ COCA–4

Core – 5 Financial Accounting – III * 5 3 4 25 75 100

IIICUCO–6/ SBSCC–1

Core – 6 Commercial Law * 4 3 4 25 75 100

CUCO–7/ COCA–6

Core – 7 Business Communication * 4 3 4 25 75 100

CUCO–8 / COCA–7

Core – 8 Principles of Marketing * 4 3 4 25 75 100

AUCO–3 IDC: Allied – 3 Business Mathematics 6 3 5 25 75 100

SBSCO–1 Skill Based –1 Computer Application in Business 5 3 3 25 75 100

NME–1 FC 3 Human Rights 2 3 2 – 50 50

1

SEMESTER IV

IIICUCO–9 / COCA–9

Core – 9 Corporate Accounting – I * 6 3 5 25 75 100

CUCO–10/COCA–10

Core – 10 Principles of Management * 5 3 4 25 75 100

CUCO–11/SBSCC–2

Core – 11 Company Law * 5 3 4 25 75 100

AUCO–4 IDC: Allied – 4 Business Statistics 6 3 5 25 75 100

SBSCO–2 Skill Based – 2 Advertising 6 3 3 25 75 100

NME–2 FC -4 General Awareness 2 3 2 – 50 50

SEMESTER V

IIICUCO–12/COCA–12

Core – 12 Cost Accounting * 6 3 4 25 75 100

CUCO–13/SBSCC–3

Core – 13 Banking Law & Practice * 4 3 4 25 75 100

CUCO–14/COCA–14

Core – 14 Income Tax Law & Practice * 5 3 4 25 75 100

CUCO–15 Core – 15 Corporate Accounting – II 6 3 4 25 75 100

EUCO–1/ EOCA –1

Elective – I Auditing * 4 3 4 25 75 100

IV SBSCO–3 Skill Based –3 Working Capital Management

5 3 3 25 75 100

SEMESTER VI

IIICUCO–16/COCA–16

Core – 16 Management Accounting * 5 3 5 25 75 100

CUCO–17/COCA–17

Core – 17 Investment Management * 5 3 4 25 75 100

CUCO–18/COCA–18

Core – 18 Financial Management * 5 3 5 25 75 100

EUCO–2 Elective –2 Retail Marketing 5 3 4 25 75 100

EUCO–3 Elective – 3 Financial Services 5 3 4 25 75 100

IV SBSCO–4 Skill Based– 4 Service Marketing 5 3 3 25 75 100

V EXTACExtension Activities: NCC/NSS/ Physical Education

- - 1 100– -

925 2675

Total 140 3600

* – Common to B.Com and B.Com (CA) Degree

Subject wise – Break up

2

Sl.

No.

Particulars No. of

Papers

Marks Credit

1. Languages (Tamil – 2 + English – 2) 4 400 122. Core 18 1800 753. Allied 4 400 204. Skill Based Subjects 4 400 125. Elective 3 300 126. Non – Major Elective 2 100 47. Core Module Course 1 50 28. Value Based Education 1 50 29. Extension Activity – 100 1

Total 37 3,600 140

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B.Com – 2016–17 onwards – Semester I – Language – 2 English - I Code: 16ULE-1

5

SYLLABUS FOR B.A., B.SC., B.COM.., B.B.M., DEGREE STUDENTS(For The Candidates Admitted During the Year 2016 Onwards)

SEMESTER IENGLISH – PAPER -I

SUBJECT DESCRIPTIONThis paper presents pieces which prepare the students to the field of

communication.OBJECTIVE

On completion of the paper the students should have been introduced tocommunicative skills.

CONTENTS:UNIT – I: PROSE

1. On Habits - A.G.Gardiner

2. Men and Women - Virginia Woolf

3. Sweets For Angels - R.K.Narayan

UNIT – II: POETRY 1. The Tyger - William Blake

2. O Captain! My Captain! - Walt Witman

3. My Grandmother’s House - Kamala Das

UNIT – III: SHORT STORIES1. The Ant and The Grasshopper - Somerset Maugham

2. A Day’s Wait - Ernest Hemingway

3. The Doll’s House - Katherine Mansfield

UNIT – IV: ONE - ACT PLAYS 1. The Bishop’s Candlesticks – Norman McKinnel

2. A Kind Of Justice – Margaret Wood

UNIT –V: GRAMMAR, VOCABULARY, COMPOSITION &COMMUNICATION SKILLSGRAMMAR

1. Parts Of Speech -Text Book

2. Sentence Pattern -Text Book

3. Tenses - Present Tense -Text Book

VOCABULARY5. Synonyms/Antonyms -Text Book 6. True or False -Text Book

6

COMPOSITION 7. Reading Comprehension – (Objective Type) - Grammar Book 8. Story – writing (Using Hints) -Text Book 9. Letter Writing (Informal) - Grammar Book

COMMUNICATION SKILLS 10. Asking For Advice 11. Expressing Gratitude 12. Congratulating

BOOKS PRESCRIBED1. FOCUS

(A Course Book on Language and Communication Skills) Dr.P.C.James Daniel, Harrows Publications H.O Jains Ashraya, Phase 1, 1st Block, Vembuli Amman Kovil Street, Virugambakkam, Chennai -600 092. Phone: 099650 90940. E – Mail: [email protected]

2. EMERALD ENGLISH GRAMMAR & COMPOSITION G.Radhakrishna Pillai Emerald Publishers, 15A, 1st Floor, Casa Major Road, Egmore, Chennai – 600 008. Ph: 044 – 2819 3206. E – Mail: [email protected]

QUESTION PAPER PATTERN PART II ENGLISH

7

mailto:[email protected]


SEMESTER -IENGLISH – PAPER -I

Time: 3 hours Max.Marks: 75 SECTION – A (10 MARKS)

I) Choose the Correct Alternative, Selecting Two Questions from all the Five Units. Choose the Correct answer from the Alternatives given: (10 x

1=10) 1 & 2 From Unit I Prose 3 & 4 From Unit II Poetry 5 & 6 From Unit III Short Stories 7 & 8 From Unit IV One act plays 9 &10 From Unit V Grammar only

SECTION – B (15 MARKS)

II) Short Answer (Either.. or type) Selecting Questions from all the Five Units SelectingAtleast ONE Question from Each Unit. Answer Any Five Questions in about 100 Words (5x3=15)

11. a. Prose or b. Poetry 12. a. Short Stories or b. One act plays 13. a. Parts Of Speech or b. Present Tense 14. a. True or False or b. Synonyms/Antonyms 15. a. Story – writing (Using Hints) or b. Communication Skills

SECTION – C (40 MARKS)III ) Essays – (Open choice) Selecting At least one question from all the Five Units.

Answer any FIVE in about 200 Words (5x10=50)

16. Prose 17. Poetry 18. Short Stories 19. One act plays 20. Letter Writing 21. Comprehension 22. Communicative Skills 23. Sentence Pattern

B.Com – 2016–17 onwards – Semester I – Core –1 – CUCO–1/COCA–1

FINANCIAL ACCOUNTING – I

8

(Common to B.Com and B.Com(CA) Degree)

UNIT – I

Fundamentals of Book Keeping – Accounting – Meaning and Definition –Objectives of accounting – Accounting concepts and conventions – Preparation ofTrading, Profit and Loss Account and Balance Sheet of a sole trading concern.UNIT – II

Errors and their rectifications – Bank Reconciliation Statement.UNIT – III

Bills of Exchange including accommodation bills – Account Current. UNIT – IV

Accounts of Non–Trading Concerns– Receipts and Payments Account – Incomeand Expenditure Account and Balance Sheet – Average Due DateUNIT – V

Consignment – Accounting treatment in the books of consignor and consignee –valuation of stock – Invoicing goods above cost – Treatment of normal and abnormallosses.

Joint Venture – Meaning – Features – Methods of recording Joint Venturetransactions (excluding Memorandum Joint Venture)Books Recommended:

1. Advanced Accountancy – S.P.Jain & Narang (Kalyani Publishers)2. Advanced Accountancy – R.L.Gupta & M. Radhaswamy

(Sultan Chand & Sons)3. Principles of Accountancy –N.Vinayagam K.L.Nagarajan and P.L.Mani

(S.Chand & Sons)4. Financial Accounting – T.S.Reddy & A.Moorthy

(Margham Publications)5. Introduction to Accountancy – T.S.Grewal ( S.Chand & Sons)

Question Paper Pattern

Section – A – 10 x 1 = 10 Marks (Multiple choice with 4 options – 2 question fromeach unit)

Section – B – 5 x 4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6problems) not exceeding 2 questions from each unit.

Section – C – 3 x 15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 problems) one question from each unit.

75 Marks

9

B.Com – 2016–17 onwards – Semester I – Core –2 – CUCO–2

BUSINESS ORGANIZATION AND OFFICE MANAGEMENT

UNIT – I Meaning and Definition of Business – Nature and Scope of Business –Objectives of Business – Forms of business – Sole Trading Concern, Partnership Firm,Joint Stock Companies and Public Utilities – Meaning, Definition, Features, Merits andDemerits UNIT – II Location of business – Factors influencing location – Size of businessfirm – Economies of large scale business – Survival of small scale units.UNIT – III Office : Introduction – Meaning and Definition – Functions –Importance. Office Layout and Accommodation: Importance – Objectives –Principles – Types – Open Office and Private Office.UNIT – IV Filing : Meaning and Definition – Merits and Demerits – Classification– Modern Methods – Filing Equipment. Indexing: Meaning and Definition – Types.UNIT – V Modern Office Machines and Equipments – Advantages of usingmachines – Types of Machines – Copying and Duplication, Adding and ListingMachines, Calculating Machines, Accounting Machines and Electronic Computers –Uses. Books Recommended:

1. Business Organization – Y.K. Bhushan

2. Business Organization – Vinayakam, Radhasamy

3. Office Management – R.K.Chopra

4. Office Management – T.Ramasamy


Section – A – 10 x 1 = 10 Marks (Multiple Choice with 4 Options– 2 Question Fromeach Unit)

Section – B – 5 x 4 = 20 Marks (5 Questions (Either Or type) 1 question from eachunit)

Section – C – 3 x 15 = 45 Marks (Answer any 3 out of 5 Questions) One Questionfrom each Unit)

75 Marks

10

B.Com – 2016–17 onwards – Semester I – IDC Allied -1 Code: AUCO - 1

INDIAN ECONOMY

Unit I:Meaning of Economic Development and Growth – Determination of Economic

Factors – Economic and Non-economic Factors – Main Features of Indian Economy. Unit II:

Place of Agriculture in the Economy of India – Contribution of Agriculture toIndia’s Economic Development – Agricultural Problems - Agricultural Holdings – Sub-division and Fragmentation of Holdings in India – Remedy – Causes for LowProductivity in Agriculture – Green Revolution in India. Unit III: Agricultural Marketing in India – Features of Markets for AgriculturalCommodities – Main Defects of Agricultural Marketing in India – Progress of RegulatedMarkets – Warehousing in India. Unit IV:

Industrialization – The Role of Small Scale and Cottage Industries in IndianEconomy – Problems of Small Scale Industries in India – Role of Public Sector –Performance and Drawbacks of public Sector – Role and Importance of Private Sector inIndian Economy – New Industrial Policy 1991 – Economic Liberalization.

Unit V: Population in India – Causes for Rapid Growth of Population – Problems and

Remedial Measures for population Problem – Unemployment – Types – Causes –Employment Generation Programmes under Five year Plans – National IncomeEstimation – Difficulties in the Estimation of National Income – Poverty – Anti-PovertyProgrammes under Five year Plans. Text Book:

1. S. Sankaran : Indian Economy Reference Books:

1. A.S. Agarwal : Indian Economy2. Misra and Puri :Indian Economy3. Dutt and Sundaram : Indian Economy 4. I.G. Dingra : Indian Economy


Section A (10x1 = 10 Marks) Section B (5x3 = 15 Marks) Section C (5x10 = 50

Marks)

Multiple Choices Either OR Answer any FIVE outof Eight

11

B.Com– 2016–17 onwards – Semester I –FC1 UGC Core Module Course inEnvironmental Studies – Code: UES –1

ENVIRONMENTAL STUDIES

UNIT–I The Multidisciplinary nature of environmental studiesDefinition, Scope and Importance, Need for public awareness.

Natural Resources, Renewable and non–renewable resourcesNatural resources and associated problemsa. Forest resources: Use and over–exploitation, deforestation, case studies. Timber extraction, mining , dams and their effects of forests and Tribal people.b. Water resources: Use and over–utilization of surface and ground water, floats, drought, conflicts over water, dams benefits and problems.c. Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources, case studies.d. Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer– pesticide problems, water Logging, salinity, case studies.e. Energy resources: Growing energy needs, renewable and non renewable energy sources, use of alternate energy sources, Case studies.f. Land resources: Land as a resource, land degradation, man induced landslides,soil erosion and desertification.

Role of individual in conservation on natural resources Equitable use of resources for sustainable lifestyles

UNIT–II Ecosystems Concept of an ecosystem Structure and function of an ecosystem Producers, consumers and decomposers Energy flow in the ecosystem Ecological succession Food chains, food webs and ecological Pyramids

Introduction, types, characteristic features, structure and function of the following ecosystem

a. Forest ecosystemb. Grassland ecosystemc. Desert ecosysteme. Aquatic ecosystem (Ponds, streams, lakes, rivers, oceans, estuaries)

12

UNIT–III Biodiversity and its conservation Introduction– Definition: genetic, species and ecosystem diversity. Biogeographical classification of India Value of Biodiversity : consumptive use, productive use, Social, ethical,

aesthetic and option values. Biodiversity at global, National and local levels. India as a mega – diversity nation. Hot – spots of biodiversity. Threats to biodiversity: habitat loss, poaching of wildlife, man wildlife

conflicts. Endangered and endemic species of India. Conservation of biodiversity: In–situ and Ex–situ conservation of

biodiversity.Environmental Pollution

Definition Causes effects and control measures of :

a. Air Pollutionb. Water Pollutionc. Soil Pollutiond. Marine Pollutione. Noise Pollutionf. Thermal Pollutiong. Nuclear hazards

Solid waste Management: Causes, effects and control measures of urban and industrial wastes.

Role of an individual in prevention of pollution. Pollution case studies. Disaster management: Floods, Earthquake, Cyclone and landslides.

UNIT–IV Social Issues and Environment From Unsustainable to Sustainable development. Urban problems related to energy. Water conservation, Rain water harvesting, watershed management. Resettlement and Rehabilitation of people; its problems and concerns

,case studies. Environmental ethics: Issues and possible solutions. Climate change, global warming, acid raining, ozone layer

depletion, nuclear accidents and holocaust, case studies. Wasteland reclamation Consumerism and waste products Environment Protection Act

13

Water ( Prevention and Control of Pollution) Act Wildlife Protection Act Forest Conservation Act Issues involved in enforcement of environmental legislation. Public awareness.

UNIT–V Human Population and the Environment Population growth, variation among nations. Population explosion– Family Welfare Programme Environment and Human Health. Human Rights Vale Education HIV/ AIDS Women and Child Welfare Role of Information Technology in Environment and Human Health Case Studies


14

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16

B.Com – 2016–17 onwards – Semester II – Language – 2 English – II Code: 16ULE-2

SYLLABUS FOR B.A., B.SC., B.COM.., B.B.M., DEGREE STUDENTS(For The Candidates Admitted During the Year 2016 Onwards)

SEMESTER II ENGLISH – PAPER -II

SUBJECT DESCRIPTION This paper aims at developing the Communicative skills of students.

OBJECTIVEOn completion of the paper the students should have understood the methods of

communication.CONTENTSUNIT - I: PROSE 1. Princess September - Somerset Maugham 2. Our Urgent need for self – esteem - Nathaniel Branden 3. On Forgetting - Robert W. Lynd

UNIT - II: POETRY 1. Money Madness - D.H. Lawrence 2. Laugh and be Merry - John Masefield 3. I Fear Not God But Mosquito -Aruna

UNIT - III: LIFE SKETCHES 1. Mother Teresa 2. A.P.J. Abdul Kalam 3. Sachin TendulkarUNIT - IV: DRAMA 1. Funeral Oration Julius Caesar, Act –III, Scene- II - Shakespeare 2. Trail for a Pound Of Flesh The Merchant of Venice, Act –IV, Scene- I - Shakespeare UNIT - V: GRAMMAR, VOCABULARY, COMPOSITION& COMMUNICATION SKILLS

GRAMMAR1. Simple Past Tense -Text Book2. Active Voice & Passive Voice - Text Book3. Punctuation -Text BookVOCABULARY4. Match the Following - Text Books5. Filling Up The Blanks with Correct Words (Homophones) - Text Books

COMPOSITION 1. Writing Cover Letter and Resume - Grammar Book2. Dialogue Writing (Facing Interviews/ Telephone Conversation) - Grammar Book

3. Précis Writing - Grammar Book 4. COMMUNICATION SKILLS - Text Book i) Seeking Permission

17

ii)Expressing Gratitude iii) Asking for Information Prescribed PRESCRIBED BOOKS

1. IMPACT Board Of Editors

Orient BlackSwan private limited, 160 anna salai, Chennai - 600 002 Phone: E-Mail: [email protected] Web: www. orientblackswan.com

2. SELECTED SCENES FROM SHAKESPEARE’S PLAYS BOOK-IEmerald Publishers15A, First Floor, Casa Major Road, Egmore, Chennai – 600 008Phone: +91 – 44 -28193206, 42146994E-Mail: [email protected]: www. emeraldpublishers.com

3. EMERALD ENGLISH GRAMMAR AND COMPOSITION Emerald Publishers15A, First Floor, Casa Major Road, Egmore, Chennai – 600 008Phone: +91 – 44 -28193206, 42146994E-Mail: [email protected]: www. emeraldpublishers.com

18



QUESTION PAPER PATTERNPART II ENGLISH

SEMESTER II ENGLISH – PAPER -II

ENGLISH IITime: 3 Hours Max. Marks: 75

SECTION A (10 MARKS)

I. Choose the Correct Alternative, Selecting Two Questions from all the Five Units. Choose The Correct answer from the Alternatives given:(10x1=10) 1 & 2 From Unit I Prose

3 & 4 From Unit II Poetry 5 & 6 From Unit III Life Sketches 7 & 8 From Unit IV Drama 9 &10 From Unit V Grammar only

SECTION B (15 MARKS)

II. Short Answer (Either.. or type) Selecting Questions from all the Five Units Selecting Atleast ONE Question from Each Unit. Answer Any Five Questions in about 100 Words (5x3 = 15)

11. a. Prose or b. Poetry 12. a Life Sketches b. Drama 13. a. Simple Past Tense or b. Active Voice 14. a. Match the Following or b. Filling Up The Blanks with Correct Words

(Homophones) 15. a. Telephone Conversation b. Seeking Permission

SECTION C (50 MARKS)

III. Essays – (Open Choice) Selecting At least one question From all the Five Units.

Answer any FIVE in about 200 Words (5X10=50) 16. Prose 17. Poetry18. Life Sketches 19. Drama20. Punctuation21. Facing Interviews 22. Writing Cover Letter and Resume 23. Précis Writing

B.Com – 2016–17 onwards – Semester II – Core –3 – Code: CUCO–3 / COCA – 3

19

FINANCIAL ACCOUNTING – II(Common to B.Com and B.Com(CA) Degree)

UNIT – I

Depreciation: Meaning – Causes – Need for providing depreciation – Methods ofproviding depreciation – Fixed Installment method – Diminishing Balance method –Depreciation Fund method – Annuity method – Reserves and Provisions.UNIT – II

Royalty (excluding sub–lease): Meaning – Minimum Rent, Short–workings, andRecoupment of short –workings – Short–workings irrecoverable – Accounting treatment– Treatment of Strikes and Lock–outs. UNIT – III

Single Entry System: Meaning – Features – Distinction between single entryand double entry – Defects of single entry – Distinction between statement of affairs andbalance sheet – Methods of ascertaining profit – Statement of affairs method andConversion method (Simple problems only).UNIT – IV

Branch Accounting : Objects – Cash basis – Cash and Debtors system – Invoiceprice method – Stock and Debtors system – Independent Branch (excluding ForeignBranch).

Departmental accounts : Objects – Basis of allocation of expenses –Preparation of Trading and Profit and Loss A/c – Inter–departmental transfer (withsimple adjustments).UNIT – V

Hire Purchase system: Meaning – Rights of Hire vendor – Accounting treatment in the

books of Buyer and Vendor – Default and Repossession – Complete and Partial – Stock

and Debtors system– Instalment System.

Books Recommended:

1. Advanced Accountancy – M.C.Shukla & Others 2. Financial Accounting – T.S.Reddy & A.Moorthy 3. Financial Accounting – R.L.Gupta & M. Radhaswamy4. Advanced Accountancy – S.P.Jain&Narang5. Financial Accounting – B.K. Goyal & H.N. Tiwari Question Paper Pattern

Section – A – 10 x 1 = 10 Marks (Multiple choice with 4 Options – 2 question fromeach unit)

Section – B – 5 x 4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6problems) not exceeding 2 questions from each unit.

Section – C – 3 x 15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 problems) one question from each unit)

75 MarksB.Com – 2016–17 onwards – Semester II – Core –4 – Code: CUCO–4

20

INDIAN BANKING

UNIT – I

Banking – Meaning – Definition – History of Banking – Banking System – UnitBanking – Branch Banking – Mixed Banking – Commercial Banking – Functions –Credit Creation.UNIT –II RBI – Functions – Credit Control Devices – Non– Performing Assets –Measures to reduce NPA.UNIT – III SBI – SBI Groups – Functions – SBI and Industrial Finance – SBI and RuralFinance – RRBs – Functions – Co–operative Banks – Co–operative Credit Structure –achievements of Co–operative Banking – Challenges.UNIT –IV E – Banking – Meaning – Benefits – Drawbacks. Mobile Banking – Features –Drawbacks. Call Centre Banking – Features – Challenges.

ATM, Credit Cards, Debit Card, Smart Card, Biometric Cards – Features andBenefits.UNIT – V Electronic Fund Transfer (EFT): Benefits of Electronic Clearing Systems. E–Cheques – E– Money – Real Time Gross Settlement (RTGS) – Benefits to Banker andCustomer – cheque Transaction – Core Banking Solutions (CBS) – Benefits – SingleWindow Concepts – Features.Books Recommended:

1. Indian Banking – R.Parameswaran and S.Natarajan(S. Chand )

2. Banking Theory, Law and Practice – Dr. N. Premavathy (Sri Vishnu Pubications)

3. Modern Banking – K.P.M. Sundaram and E.N. Sundaram(S. Chand )

4. Banking and Financial system – B. Santhanam (Margam )5. Banking theory Law & Practice – S.Gurusamy (Vijay Nicole imprint)





75 Marks

21

B.Com – 2016–17 onwards – Semester II – IDC Allied 2 – Code: AUCO - 2

BUSINESS ECONOMICS

Unit I:

Definition – Business Economics – Scope and Limitations – Relationship of Business Economics

with other Disciplines –Objectives of Business Firm – Sales Maximization – Profit Maximization –

Social Responsibilities of Business.

Unit II:

Demand Analysis – Law of Demand – Change in Demand – Determinants of Demand – Elasticity

of Demand – Types – Measurement – Demand Forecasting – Types – Methods of Forecasting – Demand

for new Products and Recent Trends in Demand Forecasting.

Unit III:

Supply Analysis – Law of Supply – Elasticity of Supply – Cost Concept – Classifications – Long

Run and Short Run Cost Curves – Break Even Analysis – Production Function – Factors of Production –

Inflation – Types – Control of Inflation – Trade Cycle – Phases of Trade Cycle.

Unit IV:

Market Structure – Pricing under Perfect Competition – Monopoly – Discriminating Monopoly –

Price Determinants under Monopolistic Competition – Pricing under Oligopoly.

Unit V:

Internal and International Trade – Comparative Cost Theory – Modern Theory – Terms of Trade

– Balance of Payments – Measures to Correct Disequilibrium.

Text Book:

1. S. Sankaran : Business Economics

Reference Books:

1. K.P.M. Sundaram and E.N. Sundaram : Business Economics

2. Dewett K.K. : Price Theory

3. R.L. Varshney and K.L. Maheswari : Managerial Economics Question Paper Pattern

Section A (10x1 = 10 Marks) Section B (5x3 = 15 Marks) Section C (5x10 = 50 Marks)

Multiple Choices Either OR Answer any FIVE out of Eight

22

B.Com -2016–17 onwards – Semester II – FC2 Yoga for Human ExcellenceCode: VBE– 1

YOGA FOR HUMAN EXCELLENCE

UNIT–I BASIC CONCEPT OF YOGA

The art of Yoga Patanjali Yoga, Hada Yoga – and Physical exercises, Differencebetween Physical exercises and Hada Yoga, Basic Necessities of Yoga Asanas,importance of body–care, The right food and Healthy physique.

UNIT–II ASANAS – METHODS AND BENEFITS

Patangasana – Salabasana, Thanrasana, Uthathana Padasana, Paschimosthasana,Vibaretha – Karani, Saravangasana, Nindra – Padasana, Thirigonasana, Pathasthasana,Vajarasana, Santhi Yasana.

UNIT–III THE PURPOSE OF LIFE

What is mind? What is Meditation? Psychic extension of Soul is Mind mechanismof mind, Tenstager of functioning of consciousness. Need for infrospection, Fulliment oflife through meditation. Need for Peace.

UNIT–IV ANALYSIS OF THOUGHT

Totally and Fraction, Evaluation of Bakthi Marg, Enrichment through Awareness,six root causes from which thoughts emerge, success and defeat.

MORALISATION OF THOUGHTDesire arising due to Natural sensations, Desires hindering the purpose of Life.

Awareness in relationship means detachement, Practical methods of Moralisation ofdesire.

UNIT–V NEUTRALISATION OF ANGER

Anger – the most harmful of all unwanted habits, Practice to overcome anger,Success through awareness, Results of suppressing anger, Practical method ofneutralization of anger.

BOOKS FOR STUDY

1. Yoga for Modern Age – Vethathri Maharishi

23

B.Com – 2016–17 onwards – Semester III – Core –5 – Code: CUCO–5 / COCA – 4

FINANCIAL ACCOUNTING – III(Common to B.Com and B.Com(CA) Degree)

UNIT – I Partnership Accounts – Division of profit – Fixed and Fluctuating capital –Past

adjustment and Guarantee – Admission of partner – Treatment of goodwill –Adjustment of capitals.UNIT – II

Retirement – Treatment of goodwill – Adjustment of capital – Death – Joint LifePolicy – Accounting treatment of Joint Life Policy.UNIT – III

Amalgamation – Forms of amalgamation of firms – Accounting treatment in thebooks of amalgamating firms – Sale of Firms to a Company – Computation of purchaseconsideration – Closure of firm’s book – Closing the capital accounts of partners. UNIT – IV

Dissolution – Settlement of accounts – Insolvency of a partner – Rule in GarnerVs Murray – Insolvency of all partners – Piecemeal distribution – Proportionate capitalmethod – Maximum loss method.UNIT – V

Insolvency accounts (Individual only) – Statement of Affairs and Deficiencyaccount – Difference between statement of Affairs and Balance Sheet – Fire claims –Loss of stock and Loss of profit policies – Average Clause – Computation of claims.Books Recommended:

1. Advanced Accountancy – M.C.Shukla & Others ( S.Chand & Sons)2. Financial Accounting – T.S.Reddy & A.Moorthy (Margham Publications)3. Financial Accounting – R.L.Gupta&M.Radhaswa (Sultan Chand & Sons)4. Advanced Accountancy – S.P.Jain & Narang (Kalyani Publishers)

Question Paper PatternSection – A 10 x 1 = 10 marks (Multiple Choice with 4 Options – 2 Questions from

each unit)Section – B 5 x 4 = 20 marks (Answer any 5 out of 8 Questions, 2 Theory & 6 Problems) Not exceeding 2 Questions from each unit.Section – C 3 x15 = 45 marks (Answer any 3 out of 5 Questions, 1 Theory & 4 ________ Problems One Question from each unit) 75 marks ________

24

B.Com – 2016–17 onwards – Semester III – Core –6 – Code: CUCO–6 / SBSCC – 1

COMMERCIAL LAW(Common to B.Com and B.Com (CA) Degree)

UNIT – IDefinition of Contract – Essential Elements of a Valid Contract –Classification of

Contract – Offer – Legal Rules for a Valid Offer – Acceptance – Legal Rules for a ValidAcceptance – Revocation of Offer and Acceptance– Consideration – Legal Rules for aValid Consideration – “No Consideration., No Contract” – Exceptions. UNIT – II

Contractual Capacity – Minor’s Agreement – Persons of Unsound Mind– PersonsDisqualified by Law – Free Consent – Coercion – Undue Influence – Fraud –Misrepresentation – Mistake – Legality of Object and Consideration – ContingentContract – Rules Regarding Performance of contingent contracts – Quasi–Contract –Types of Quasi–Contracts. UNIT – III

Discharge of Contract – Modes – Remedies for Breach of Contract – Recession –Damages – Kinds – Quantum–meruit – Claim for Quantum–meruit – SpecificPerformance – Injunction.UNIT – IV

Contract of Bailment – Kinds – Duties and Rights of Bailor and Bailee – Rightsand Duties of Finder of lost goods

Contract of Agency – Essentials – Kinds – Rights and Liabilities of Principal andAgent. UNIT – V

Sale of Goods Act 1930 – Contract of Sales – Essentials – Sale and Agreement toSell – Distinction – Conditions and Warranty – Meaning – Distinction – Impliedconditions and warranties – Caveat Emptor – Exceptions – Rights of Unpaid Vendor.

Books Recommended:

1. Commercial law – Kapoor. N.D2. Mercantile Law – Maheshwari S.N.3. Hand book of Mercantile Law – Venkatesan. E4. Business Law – R.S.N. Pillai and Bagavathi5. Business Law – Dr. M.R. Sreenivasan





75 Marks

25

B.Com – 2016–17 onwards – Semester III – Core –7 Code: CUCO–7 / COCA – 6

BUSINESS COMMUNICATION(Common to B.Com and B.Com (CA) Degree)

UNIT – IMeaning of Communication – Objectives – Media – Barriers – Need and

functions of business letter – Effective business letter – Language and layout of businessletters Enquiries and Replies – Orders and Execution. UNIT – II

Credit and Status enquiries – Claims and Adjustments – Collection letters – Salesletters – Circular Letters.UNIT – III

Banking correspondence – Insurance correspondence – Agency correspondence –Application for appointment – Correspondence of a company secretary – Letter ofallotment and Letter of regret.

UNIT – IVMeaning of Report – Principles governing the preparation of reports – Qualities of

good report – Functions of report – Business report – Types – Reports by individual’s,reports by committees and directors reports – Minutes Vs. Reports. UNIT – V

Drafting of Company meeting notices – Statutory Meeting, Annual GeneralMeeting, Extra – Ordinary Meeting – Drafting of Resolutions, Minutes of the abovemeetings.

Books Recommended:1. Essentials of Business Communication – Rajendrapal & Korlahalli J.S

(S.Chand & Sons)2. Effective Business English & Correspondence – Pattan Shetti C.S. & Ramesh M.S 3. Modern Business Correspondence – Bala Nagamaiah4. Business Communication – N.S.Raghunathan & B.Santhanam

(Margham Publications)5. Business Communication – Dr.V. K. Jain & Dr. Ompraksah

Biyani ( S.Chand & Sons)





75 Marks

26

B.Com – 2016–17 onwards – Semester III – Core –8 Code: –CUCO–8 / COCA – 7

PRINCIPLES OF MARKETING

(Common to B.Com and B.Com (CA) Degree)

UNIT – I

Marketing – Meaning – Definition – Importance – Objectives of marketing –Modern concept of marketing – Distinction between market, selling and marketing –Factors influencing marketing concept.UNIT – II

Functions of marketing – Exchange Functions: Buying, Assembling and Selling –Physical Functions: Transport and Storage – Facilitating Functions: Financial, Risk bearing, Standardization.UNIT – III

Marketing mix – 4P’s of marketing – Product – Meaning – Classification –Product Life Cycle – New product planning – Product diversification – Productmodification – Reasons for product failure

Pricing – Meaning – Importance – Objectives –Factors influencing pricingdecisions – Kinds of pricing – Pricing methods.UNIT – IV

Advertising – Meaning – Types – Merits and Demerits – Sales Promotion –Definition – Importance – Objectives – Advantages – Kinds of sales promotion –Limitations.

Personal selling – Meaning – Objectives – Qualities of successful salesman –Process of personal selling. Distribution channel – Role – Classification – Factorsgoverning choice of channel.UNIT – V

Modern Marketing Methods – Global marketing – E – Marketing – Tele –Marketing – Green Marketing – Features – Marketing Ethics.Books Recommended:

1. Marketing – Dr. N. Rajan Nair & Sanjith R.Sair (S.Chand )2. Modern Marketing – R.S.N.Pillai & Bagavathi (S.Chabd & Sons)3. Marketing Management – S.A.Sherlekar ( Himalaya Publication)4. Principles of Marketing – Sontakki ( Kalyani Publishers)5. Marketing Management – Rajan Saxena (Tata Mc Graw – Hill Education)





75 Marks

27

B.Com - 2016–17 Onwards – Semester III –IDC : Allied -3 Code: AUCO -3

B.Com ALLIED: BUSINESS MATHEMATICS

Unit I:Simple interest- Recurring Deposit – Saving bank – Hire purchase – Compound

interest – Depreciation Present value, discounting- True and banker’s Discount, Bankersgain.Unit II:

Series: Arithmetic, Geometric and Harmonic series, AM, GM, HM only (ExpectConvergency and Divergence tests)- Applications to business problems.Unit III:

Matrix: Addition, Subtraction, Multiplication of matrices, Miner, cofactor, adjointsingular matrix, inverse of a matrix (up to order 3). Linear equations in matrix form –Cramer’s rule (Expect augmented matrix), Input – Output analysis.Unit IV:

Limits and continuity of a function: Linear, notations, general theorems(Statement only ) different methods: Lt f(x) if (a) is not in determinant, if (a) is in

determinant. If f(x) is if the form rules for differentiation (Standard

functions)- Their applications in business: A rate measure, marginal cost, Elasticity ofdemand, Elasticity of supply total cost, Average cost profit, Total marginal cost andmarginal revenue.Unit V:

Mathematical formulation of L.P.P – Graphical method solving L.P.P –Transportation Problem: Introduction – Methods for obtaining an for initial BasicFeasible Solution- The North West Corner rule, Lowest cost entry method, Vogel’sapproximation method – MODI method for finding optimum solution – AssignmentProblem.Treatment as in:

1. Business mathematics – P. Narayanan2. Operation research – KantiSwarup and Others


Section - A 10 x 1 =10 Marks (Multiple Choice with 4 Options - 2 Question from each Unit)Section - B 5 x 3 = 15 Marks (5 Questions (Either or type) 1 question from each unit)Section - C 5 x 10 = 50 Marks (Answer any 5 out of 8 Questions) (One Question from each Unit)

Total 75 Marks

B.Com2016–17 onwards – Semester III – Skill Based Subject – 1 Code: SBSCO –1

28

COMPUTER APPLICATION IN BUSINESS

UNIT – I

Microsoft Word – Features – Elements of Word Window – Creating and editingof documents – Formatting of documents – Creating table – Mail merging.

UNIT – II

Microsoft Excel – Introduction – Elements of Excel Window – ManagingWorkbook – Manipulating data in a work sheet – Functions in Excel – Creating charts.

UNIT – III

Microsoft Power point – Features – Creating and Opening of a presentation –Presentation type and style – Different views of power point – Formatting a slide –Animation – Presentation template.

UNIT – IV

The Internet – Uses of Internet – Role of Internet in the trade – Threats andchallenges on Internet.

E – mail – E–mail addressing – Sending E–mail – Receiving E–Mail – Workingwith attached files.

UNIT – V

Electronic Commerce – Definition – Scope of E–commerce – Opportunities –Benefits – Impact – Cyber Crime and Cyber Security.

Meaning of Wireless and Mobile computing – Mobile computing frame work –advantages and disadvantages of mobile computing.

Books Recommended:

1. Computer Application in Business Management – Ananthi Sheshasaayee &Sheshasaayee (Margham Publications)

2. E–Commerce Strategy, Technologies and applications – David Whitleley( Tata Mc Graw Hill Education Pvt Ltd)

3. E–Commerce – Puja Walia Mann, Nidhi ( MJP Publishers)

4. E – Commerce – Dr. M. Mahmoudi Maymand (Deep & Deep Publicationspvt. Ltd)

5. Office 2010 in Simple steps – Kogent Learning Solutions Inc. (DreamtechPress)





75 Marks

B.Com ( BF) – 2016–17 onwards – Semester III–FC 3– I Human Rights

29

Code: NME –1

HUMAN RIGHTSUNIT–I Concept of Human Values and Value Education Aim of education and value education; Evolution of value oriented education; Concept of Human values; Types of values; Components of value education.

UNIT – II Personal Development and character formation towards Positive Personality Self analysis and introspection; sensitization towards Gender Equality, Physicallychallenged, Intellectually challenged. Respect to Age, Experience, Maturity, Familymembers, Neighbours, Co–workers.

Truthfulness, Constructivity, Sacrifice, Sincerity, Self Control, Altruism, Tolerance. UNIT–III Value Education towards National and Global Development National and International Values Constitutional or National values – Democracy, Socialism, Secularism, Equality, Justice, Liberty, Freedom and Fraternity. Social Values– Pity and Probity, Self Control, Universal Brotherhood. Professional Values– Knowledge thirst, Sincerity in profession, Regularity, Punctuality and Faith. Religious Values– Tolerance, Wisdom, Character. Aesthetic Values– Love and appreciation of literature and fine arts and respect for the same. National Integration and International understanding.

UNIT–IV Concepts of Human Rights and its Classificationa. Evolution of Human Rightsb. Definitions under Indian and International Documents

Broad classification of Human Rights and Relevant Constitutional Provisions.c. Right to Life, Liberty and Dignityd. Right of Equalitye. Right against Exploitation f. Cultural and Educational Rightsg. Economic Rightsh. Political Rightsi. Social Rights

UNIT – V Human Rights of Women and Children Social Practice and Constitutional Safeguards

(i) Female Foeticide and Infanticide(ii) Physical Assault and Harassment(iii) Domestic Violence(iv) Conditions of Working Women

30

Institutions for Implementation a. Human Rights Commission b. Judiciary Violations and Redressel a. Violation by State b. Violation by Individuals c. Nuclear Weapons and Terrorism d. Safeguards.

MODEL QUESTION PAPER Answer any 5 questions out of 10 Questions Total Marks: 50 Each question carries 10 marks

Questions will be drawn from the questions given at the end of units of learning material.

31

B.Sc (COMPUTER SCIENCE) AND BCA –2016–17 Onwards – Semester III – Allied BUSINESS ACCOUNTING

UNIT – IAccounting Definition – Concepts – System of Accounting Rules for the Double

Entry System of Book keeping – Preparation of Journal, Ledgers and Advantages ofDouble Entry System.UNIT –II

Preparation of Trial balance – Final accounts – Trading, Profit and Loss accountand Balance Sheet with simple adjustments.UNIT – III

Cost accounting – Elements of cost – Types of costing – Objectives, Advantagesand Limitations – Preparation of simple cost sheet. UNIT – IV

Pricing of material issues – FIFO, LIFO, Simple and Weighted average methods(excluding returns and loss).

Labour cost accounting – Calculation of wages and overtime wages payable toworkers – Individual bonus plans – Halsey system and Rowan system.

UNIT – V

Management Accounting – Meaning – Scope – Advantages – Tools ofManagement Accounting – Preparation of Budget: Production, Flexible and Cash Budget.

Books Recommended:1. Principles of Accounting – Vinayakam, Nagarajan and Others2. Cost Accounting – R.S.N. Pillai & Bagavathi3. Management Accounting – T.S. Reddy & Y. Hari Prasad Reddy.4. Financial Accounting – T.S. Reddy & A.Murthy ( Margham Publications)5. Advanced Cost Accounting – Dr. K. Senthil kumar, Dr. K. Maruthamuthu,

Dr. Destikannaish ( Vikas Publishing House)

Question Paper PatternSection – A – 10 x 1 = 10 Marks Multiple choice with 4 Options – 2 question from

each unitSection – B – 5 x 4 = 20 Marks Answer any 5 out of 8 questions (3 theory & 5

problems) not exceeding 2 questions from each unit.Section – C – 3 x 15 = 45 Marks Answer any 3 out of 5 questions (2 theory &

3 problems) one question from each unit. 75 Marks

B.Com ( BF) – 2016–17 onwards –Semester IV – Core –9 Code: CUCO–9 / COCA–9

32

CORPORATE ACCOUNTING – I(Common to B.Com and B.Com (CA) Degree)

UNIT – IIssue of Shares – Issue at Par, Premium and Discount – Calls in arrear –

Forfeiture and re–issue of shares – Pro–rata Allotment.

UNIT – IIRedemption of Preference Shares – Provisions of section 80 – Capital profit and

Revenue profits – Minimum Fresh issue of Shares – Accounting treatment.Issue of Debentures – Methods – Redemption of Debentures – out of Profit, out of

Capital, Fund method and own Debentures (simple problems only)

UNIT – IIIPreparation of Final Accounts – Dividends –Transfer to Reserves. Acquisition of

Business –Accounting treatment – When new set of books are opened – Accountingentries in the books of purchasing company – Profits prior to Incorporation – Basis ofapportionment of Expenses.

UNIT – IV Absorption of Companies (excluding inter–company holdings) – Computation of

Purchase Consideration – Internal Re–construction – Reduction of Share Capital –Procedure for reducing share capital.

UNIT – VValuation of Shares and Goodwill – Methods of Valuation of Shares and

Goodwill – Factors affecting valuation. Liquidation of Companies – Preparation ofStatement of Affairs and Deficiency Account.Books recommended:

1. Advanced Accountancy – M. C. Shukla 2. Advanced Accounting – T.S. Grewal 3. Advanced Accounting – R.L. Gupta & Radhaswamy 4. Advanced Accounting – S.N. Maheshwari5. Advanced Accounting – Chakraborty

Question Paper PatternSection – A 10 X 1 =10 (Multiple Choice with 4 Options– 2 Question from each

unit) Section – B 5 x 4 = 20 (Answer any 5 out of 8 Questions, 2 Theory & 6

Problems) Not exceeding 2 Questions from eachunitSection – C 3 X 15 =45 (Answer any 3 out of 5 Question, 1Theory & 4 Problems)

One Question from each unit 75 Marks

B.Com ( BF) - 2016–17 onwards – Semester IV – Core –10 – Code: CUCO–10 / COCA – 10

33

PRINCIPLES OF MANAGEMENT(Common to B.Com and B.Com(CA) Degree)

UNIT – I Management – Definition – Nature and Scope of Management – Functions of

Management – Contribution of FW Taylor, Henry Fayol, Elton Mayo and Peter F.Drucker – Levels of Management. UNIT – II

Planning – Meaning, Nature and Characteristics – Benefits and Limitations –Steps in Planning – Elements of Planning. Decision Making – Steps in Decision Making– Techniques UNIT –III

Organization – Meaning, Nature and Importance – Process of organization –Organization structure – Organization Chart – Pattern of Departmentation – Delegationof Authority. Staffing – Staffing Function – Steps in selection – Methods of Training. UNIT – IV

Motivation – Meaning and importance – Theories of Motivation – Maslow, X andY Theory. Leadership – Nature, Characteristics and Functions – Leadership styles. UNIT –V

Communication in Management – Types of Communication – Barriers toCommunication – Co–ordination – Need and Techniques.

Control – Nature and Process of Control – Techniques of Control.Books Recommended:

1. Principles of Business Management – Koontz & O’ Donnel2. Business Management – Dinkar Pagare 3. Principles of Management – L.M. Prasad4. Business Organisation & Management – Y.K. Bhushan5. Business Management – C.B. Gupta





75 Marks

B.Com - 2016–17 onwards – Semester IV – Core –11 – Code: CUCO–11 / SBSCC – 2

COMPANY LAW

34

(Common to B.Com and B.Com(CA) Degree)

UNIT – I

Company – Definition and Features – Kinds of companies – Formation of acompany – Documents to be filed – Memorandum of Association – Contents –Alternation of Memorandum of Association.UNIT – II

Articles of Association – Contents – Alteration of Articles – Prospectus –Contents – Statement in lieu of Prospectus – Mis–statements in Prospects – Certificatesof Incorporation and Commencement of Business. UNIT – III

Shares – Stocks and Shares – Types of shares – Issue of shares – Allotment –Forfeiture – Share Certificate and Share Warrant – Transfer and Transmission of shares. UNIT – IV

Company Management – Directors – Appointment, Qualifications, Powers,Duties and Liabilities and Position of Directors –DIN – Woman Directors – CompanySecretary – Appointment – Qualifications, Powers, Duties and Position. UNIT – V

Company Meetings – Statutory Meeting – Annual General Meeting – ExtraOrdinary General Meetings and Board Meetings – Secretary duties regarding variousmeetings – Resolutions, Minutes, Quorum and e–Voting – Winding up of companies –Types and Consequences.Books Recommended:

1. Company Law and Secretarial Practice – N. D. Kapoor 2. Secretarial Practice – Sherlekar 3. Company Law and Secretarial practice – Patan Shelti 4. Company Secretarial Practice – P.K. Ghosh5. Principles of company Law – M.C Shukla and Gulson





75 Marks

B.Com – 2016–17 onwards – Semester IV – IDC Allied -4 Code: AUCO-4

ALLIED: BUSINESS STATISTICSUnit I:

35

Probability: Classical definition: Axiomatic approach- Development of probability Finite sample-Equally likely outcomes-conditional event –Conditional probability-Multiplicative law of probability-Baye’stheorem(simple problems only)Unit II:

Measures of Central tendency- A.M Median (Empirical formula also) – Measures of Dispersion: Q.D., S.D., - Skewness: Karl pearson’s Coefficients of skewness (Both mode well defined and illdeined) – Bowley’s Coefficients of skewness.Unit III:

Corlation: Karl pearson’s method, Spearman’s Rank method, Concurrent deviation method Regression: Equation of X on Y and Y on X, correlation coefficients based on regression coefficient- Interpolation: Binomial, Newton’s Lagrange’s methods.Unit IV:

Time Series: Fitting of straight line Trends by method of Least Square. Calculation of weight indices- Index numbers (Price index only). Laspeyre’s methods, Paasche’s. Bowleys Fisher’s methods, Aggregate Expenditure in Family Budget method.Unit V:

Statistical Quality Control: Introduction- Control Charts – X chart – R Chart – Control Chart for C (Number of defects Per unit)- Control chart for P ( Fraction defectives)References:

1. Statistics- Sivathanu Pillai2. Elements of Statistics – Aroara3. Statistical Methods – S.P. Gupta


Section - A 10 x 1 =10 Marks (Multiple Choice with 4 Options - 2 Question from each Unit)Section - B 5 x 3 = 15 Marks (5 Questions (Either or type) 1 question from each unit)Section - C 5 x 10 = 50 Marks (Answer any 5 out of 8 Questions) (One Question from each Unit)

Total 75 Marks

B.Com – 2016–17 onwards – Semester IV – Skill Based Subject- 2 – Code: SBSCO – 2

ADVERTISINGUNIT – I

36

Advertising – Attributes of advertising – Role and Limitations – AdvertisingPlanning – Steps in advertising planning – Advertising goals and objectives – Economicand Social aspects of advertising – Role of advertising in modern business world. UNIT – II

Advertising Programme – Media Research – Meaning and Role – Media ofAdvertising – Indoor Media, Outdoor Media, Direct Advertising – Display Advertising –Types – Merits and Demerits – Choice of Advertising Media – Factors governing choice– e–advertising.UNIT – III

Advertising Copy – Meaning – Objectives – Attributes – Types of AdvertisingCopy – Structure of Advertising Copy – Advertising Layout – Meaning, Functions andDesign – Types of Layout – Principles of Layout.UNIT – IV

Advertising Response – Methods of gaining attention and beliefs – AdvertisingAppeal – Meaning – Essentials – Classification of Advertising Appeals – AdvertisingDepartment – Organization and Functions – Advertising Agencies – Functions andOrganizations – Selection of Advertising Agency.UNIT – V

Relationship between public relations and advertising. Advertising budget –Items of expenses – Budget procedure – Factors influencing size of advertising budget –Methods of advertising appropriations – Testing of advertising effectiveness – Methodsof testing – Regulation of advertising – Advertising Ethics. Books Recommended:

1. Advertising – C.N. Sonatakki (Kalyani Publishers)

2. Salesmanship and Advertising – P. Saravanavel





75 Marks

B.Com – 2016–17 onwards – Semester IV FC 4– General Awareness Code: NME– 2

GENERAL AWARENESS

37

CONTENTS1. Verbal Aptitude

2. Numerical Aptitude

3. Abstract Reasoning

4. Tamil and other literature

5. General Science and Technology

6. Computer Science

7. Economics and Commerce

8. History and Freedom Struggle

9. Sports

10. Current Affairs

The question paper is prepared with the set of 100 questions from the abovecontents for the Examination.

B.Com ( BF) – 2016–17 onwards – Semester V – Core –12 – Code: CUCO–12 / COCA –12

COST ACCOUNTING

38

(Common to B.Com and B.Com (CA) Degree)

UNIT – ICost accounting – Meaning, Definition and Scope – Relationship of Cost

Accounting Financial Accounting and Management accounting – Methods of costing –Classification of cost– Elements of cost – Preparation of cost sheet and tender– Merits ofcost accounting – Limitations and objections against cost accounting – Reconciliation ofCost and Financial accounts.UNIT –II

Materials – Meaning, Objectives and Advantages of material control – Purchaseprocedure – Stock levels – EOQ, Re–Order, Minimum, Maximum and Average StockLevel – Pricing of material issues – FIFO, LIFO, Simple Average and Weighted AveragePricing Methods – Treatment of Wastages, Scrap and Spoilages.UNIT – III

Labour – Meaning and control of labour – Labour Turnover – Treatment of Idletime and Overtime – Computation of Labour Cost – Remuneration and Incentives – Timerate system, Piece rate system (Straight piece rate, Taylor system and Merrick Multiplesystem) – Premium and Bonus plan (Halsey and Rowan).UNIT – IV

Overhead – Meaning and Importance of overhead cost – Classification ofoverheads – Allocation of overhead – Primary and Secondary distribution – Absorptionof overheads – Methods of absorption of overheads. UNIT – V

Applications of costing – Process Costing (excluding inter–process profit) –Accounting for Joint Products and By–Products – Contract costing – Operating costing(transport only).

Books Recommended:1. Cost Accounting – Jain & Narang(Kalyani Publishers)2. Cost Accounting – S.P. Iyengar(Sultan Chand & Sons)3. Cost Accounting – T.S.Reddy & Y.H.P.Reddy(Margham Publications)4. Cost Accounting – RSN Pillai and Bagavathi(S.Chand& Company)5. Cost Accounting – S.N.Maheshwari(Sultan Chand & Sons)

Question Paper PatternSection – A 10 x 1 = 10 Marks (Multiple choice with 4 Options – 2 question from

each unit)Section – B 5 x 4 = 20 Marks (Answer any 5 out of 8 questions, 3 theory & 5

problems) not exceeding 2 questions fromeach unit.Section – C 3 x 15= 45 Marks (Answer any 3 out of 5 questions, (2 theory & 3

problems) one question from each unit)Total 75 Marks

B.Com ( BF) – 2016–17 onwards – Semester V – Core –13 – Code: CUCO–13 / SBSCC –3

39

BANKING LAW AND PRACTICE(Common to B.Com and B.Com(CA) Degree)

UNIT – IDefinition of Banker and Customer – Legal relationship – General and Special

relationship – Rights and Obligations – Right of lien, Set–off, Appropriation ofpayments – Right to charge interest – Bankers obligation to honour cheques –Consequences of wrongful dishonour – Bankers duty to maintain secrecy –Consequences of unwarranted disclosure UNIT – II

Opening of new accounts – Types of accounts – Precautions to be taken beforeopening a new account – Special types of customers – Minor Married Women,Partnership Firm, Joint–Stock Companies and Joint Accounts. Fixed Deposit Receipt –Legal position Cheques : Essential features – Material alteration crossing of cheques – significance –Types of Crossing – Endorsements – Types of Endorsement.UNIT – III

Paying Banker – Statutory protection – Forgery of customer’s signature –Payment in Due Course – closure of accounts – Countermanding of payments –Collecting Banker – Legal Position – Duties and Liabilities – Statutory protection –Holder in Due Course – Good Faith and Without Negligence.UNIT – IV

Loans and Advances – Cash Credit, Overdraft, Secured and Unsecured Loans –Lending policies of commercial banks – Advances against Fixed Deposit Receipt, Lifepolicy, Shares and Debentures. UNIT V

Forms of Securities – Pledge, Hypothecation and Mortgage – Meaning and Legalimplications.Books Recommended:1. Banking Law Practice – P.N. Varshney – Sultan Chand & Sons 2. Banking Law Practice – S.S. Gulshan & Gulshan K. Kapoor, S.Chand 3. Practical Banking – M.Radhaswamy, S. Chand & Co. Ltd., 4. Banking Theory, Law and practice – N.D.Kapoor, S.Chand & Co Ltd.,5. Banking Theory, Law and Practice – E.Gordon & Natarajan K.





75 Marks

40

B.Com ( BF) – 2016–17 onwards – Semester V – Core –14 – Code: CUCO–14 / COCA –14

INCOME TAX LAW AND PRACTICE(Common to B.Com and B.Com(CA) Degree)

UNIT – IDefinitions : Assessee, Deemed Assessee, Person, Income – Gross Income and

Total Income – Assessment year, Previous year, Residential Status of an Individual –Types of Incomes, Exempted Incomes u/s 10 – Applications to Individuals.UNIT – II

Salaries: Definition – Characteristics––Provident Fund – Allowances –Perquisites – Profits in lieu of salary – Deductions out of gross salary(u/s80C to 80G) –Computation of Salary Income.UNIT – III

Income from House Property: Definition – Explanations of the terms used –Exempted incomes from house property – Annual Value – Determination of AnnualValue – Let out and Self occupied – Deduction out of Annual Value.UNIT – IV

Profits and Gains of Business or Profession – Definition – Business –Computation of Income – Allowable Expenses u/s 30 to 37 – Expenses expresslydisallowed – Expenses disallowed in certain cases (U/S40).

Capital Gains: Capital Asset – Types of Capital assets – Transfer of Capital asset– Deemed transfer – Transfer not regarded as transfer – Computation of Capital gains(new method) and Cost of acquisition – Exempted Capital gains.UNIT – V

Income from other sources : Income from other sources – General incomes u/s56(1) – Specific incomes u/s 56(2) – Dividends U/S 2(22) – Interest on Securities –Deduction u/s 57 – Expenses Expressly Disallowed U/S 58 – Problems – Assessment ofIndividual Income.Books Recommended:1. Income Tax Law & Practice – Gaur & Narang2. Income Tax Law & Practice – Malhotra H.C.3. Tax Laws – Dingar Pagare4. Income Tax – Bhagavathi Prasad5. Income Tax Law & Practice – T.S. Reddy & Hariprasad Reddy

Question Paper PatternSection – A – 10 x 1 = 10 Marks (Multiple choice with 4 Options – 2 question from

each unit)Section – B – 5 x 4 = 20 Marks (Answer any 5 out of 8 questions, 3 theory &

5 problems) not exceeding 2 questions from eachunit.

Section – C – 3 x 15 = 45 Marks (Answer any 3 out of 5 questions, (2 theory & 3 problems) one question from each unit)

75 Marks

41

B.Com– 2016–17 onwards – Semester V – Core –15 – Code: CUCO–15

CORPORATE ACCOUNTING – IIUNIT – I

Banking Company Account – Preparation of Profit and Loss account and BalanceSheet – Treatment of Rebate on Bills Discounted – Treatment of Interest on DoubtfulDebts.

UNIT – IIInsurance company accounts – Life Insurance – Valuation Balance Sheet –

General Insurance – Fire and Marine.

UNIT – IIIAccounts of Holding companies (excluding chain holding and cross holding).

UNIT – IVDouble Accounts – Accounts of Electricity Companies – Disposal of Surplus –

Treatment of Repairs and Renewals.

UNIT – V (Theory only) Human Resource Accounting – Meaning and Definition – Objectives – Methodsof valuation of human resources – Merits and Limitations.

Accounting for Price level Changes – Meaning – methods of InflationAccounting.

Indian Accounting Standards – AS2, AS3, AS6 and AS14.

Books Recommended:1. Advanced Accountancy – M.C. Shukla(S.Chand)2. Advanced Accountancy – R.L. Gupta (Sulthan chand & sons)3. Advanced Accountancy – Jain & Narang(kalian publishers) 4. Corporate Accounting – T. S. Reddy and A. Murthy(Margham publications)

Question Paper PatternSection – A – 10 x 1 = 10 Marks (Multiple choice with 4 Options– 2 question from




75 Marks

42

B.Com ( BF) – 2016–17 onwards – Semester V – Elective-1 Code: EUC0 – 1/EOCA –1

AUDITING(Common to B.Com and B.Com(CA) Degree)

UNIT – IAuditing – Meaning and Definition – Objectives – Advantages and Limitation –

Qualifications of an auditor.

UNIT – IITypes of Audit–Continuous Audit – Final Audit – Interim Audit – Balance Sheet

Audit – Statutory Audit – Advantages – Audit procedures – Planning of Audit – AuditNote Book – Audit Working Papers – Internal Control – Internal Check – Internal Checkas regards Cash, Wages and Sales.

UNIT – IIIVouching – Meaning and Definition – Objects – Importance – Vouching of cash

transactions – Trading transactions.

UNIT – IVVerification and valuation of assets – Certification and valuation of fixed assets,

current assets (cash, bank, stock, debtors and bills receivable) and investments – Auditorsduties and liabilities thereof – Auditors duty regarding depreciation, verification ofliabilities – Share capital and Debenture.

UNIT VCompany audit – Appointment and removal of auditors – Rights and Duties of

company auditors – Share capital and share transfer audit – Investigation – Differencebetween audit and investigation – Preparation of audit report.

Books Recommended:1. Practical Auditing – Tandon2. Auditing – Rajan Nair3. Principles and Practice of Auditing – Dinakar Pagere





75 Marks

43

B.Com – 2016–17 onwards – Semester V – Skill Based Subject –3 Code: SBSCO – 3

WORKING CAPITAL MANAGEMENTUNIT – I

Working capital management – Meaning – Concept and important factorsaffecting Working capital – Working capital policy – Operating cycle – Working capitalforecasting UNIT – II

Sources of working capital – Securities–Trade credit – Advances by Commercialbanks – Public deposits – Inter corporate deposits – Rights – Debentures – Commercialpaper – Factoring.UNIT – III

Cash management – Meaning – Motives for holding cash – Importance –Preparation of cash budget – Long term cash forecasting – Monitoring, Collection andDisbursements.UNIT – IV

Receivables management – Meaning – Factors determining size of receivables –Credit terms and collection policy – Control of receivables – Payables management. UNIT – V

Inventory management – Meaning – Need for inventories – Cost of HoldingInventory – Objects of Inventory management – Tools and Techniques of InventoryManagement – Order Quantity, EOQ, ABC Analysis and Inventory Turnover ratio.

Books Recommended:1. Financial Management – R.K. Sharma, Shashi K. Gupta 2. Financial Management – S.N. Maheswari 3. Financial Management – M.Y. Khan and Jain 4. Financial Management – I.M. Pandey 5. Financial Management – Prasana Chandra





75 Marks

44

B.Com– 2016–17 onwards – Semester VI – Core –16 – Code: CUCO–16 / COCA –16

MANAGEMENT ACCOUNTING(Common to B.Com and B.Com (CA) Degree)

UNIT – IManagement accounting – Meaning, Objectives and Scope – Relationship

between Management Accounting, Cost Accounting and Financial Accounting –Limitations of Management Accounting – Financial statements – Analysis financialstatements and their importance – Tools for analysis and interpretation.UNIT – II Ratio Analysis – Significance of ratios – Analysis of Profitability Solvency,Liquidity and Turnover – Preparation of financial statements using ratios – Uses andLimitations of ratios.UNIT – III

Funds Flow and Cash Flow Analysis – Meaning, Uses and Limitations –Distinction between Fund Flow and Cash Flow – Preparation of Funds Flow and CashFlow Statement.UNIT – IV Marginal Costing – Meaning and Definition – Significance and Limitations –Cost–Volume – Profit analysis – Break–Even Analysis – Limitations – Managerialapplications of marginal costing – Key factor, Exploring of foreign market – Sales mixdecisions – Maintaining present profit – Make or Buying decisions.UNIT – V

Budgeting and Budgetary Control – Definition, Importance, Essentials,Classification of budgets – Steps in budgetary control – Preparation of different budgets– Material Budget, Material Cost Budget, Production Budget, Production Cost Budget,Cash Budget and Flexible Budget.

Books Recommended:1. Management Accounting – Reddy & Hariprasad Reddy2. Cost and Management Accounting – Jain and Narang3. Management Accounting – Sharma & Gupta4. Management Accounting – S.N.Maheswari5. Management Accounting – Jain and Narang





75 Marks

45

B.Com – 2016–17 onwards – Semester VI – Core –17 – Code: CUCO–17 / COCA –17

INVESTMENT MANAGEMENT(Common to B.Com and B.Com (CA) Degree)

UNIT – INature and Scope of Investment Management – Definition – Elements – Nature –

Factors influencing investment – Need – Investment environment – Investment media –Investment principles – Sources of investment information – Avenues of Investment.

UNIT – IIOrganization and Structure of Securities Markets in India – Components of

capital market, organization and management of Stock Exchanges – Types of members –Sensex – Services of Stock Exchange – Financial instruments in capital market –Dematerialization of Securities.

UNIT – IIISecurities Analysis – Fundamental Analysis – Economic Analysis – Industry

Analysis – Company Analysis – Factors affecting market price – Technical Analysis –Dow Theory – Random Walk Theory.

UNIT – IVRisk – Types of risk – Analysis of risk in investment returns(Theory only).

UNIT – VPortfolio Management – Portfolio Investment Process – Traditional Theory of

Portfolio Management – Modern Portfolio Theory – Markowitz Theory – Sharp Index –Trainer Index.

Books Recommended:1. Investment Management – V. A. Avadhani2. Investment Management – V.K. Bhalla3. Investment Management – Preeti Singh4. Investment Management – Dr. L. Natrajan5. Investment Management – Prasana Chandra.





75 Marks

46

B.Com – 2016–17 onwards – Semester VI – Core –18– Code: CUCO–18 / COCA –18

FINANCIAL MANAGEMENT(Common to B.Com and B.Com (CA) Degree)

UNIT – IIntroduction – Nature – Objective – Functions – Sources of Financial

Management. UNIT – II

Cost of capital – Meaning – Importance – Measurement of cost of Equity Capital,Preference Capital, Debt, Retained earnings and Overall of Cost of Capital. UNIT – III

Capital structure – Meaning – Factors affecting Capital structure – Capitalstructure theories – Net Income, Net Operating Income, Traditional and MM approach –Determination of optimum capital structure.UNIT – IV

Capital budgeting – Meaning and Definition – Importance – Techniques ofappraisal of investment proposal – Pay–back period, Present Value Method and AverageRate Return methods.UNIT – V

Dividend policy – Meaning – Factors affecting dividend – Walter and Gordenapproach – Types of dividend policy – Forms of Dividend.Books Recommended:

1. Financial Management – R.K. Sharma, Shashi K. Gupta

2. Financial Management – S.N. Maheswari

3. Financial Management – M.Y. Khan and Jain

4. Financial Management – I.M. Pandey





75 Marks

47

B.Com – 2016–17 onwards – Semester VI – Elective –2 Code: EUCO – 2.

RETAIL MARKETINGUnit – I

Retail marketing – Meaning and Definition – Characteristics – Importance –Functions – Factors influencing retailing marketing – Retailing and marketing – Retailenvironment – Retailing and economic significance.Unit – II

Retailing organization– Types of retailers – Departmental stores, Chain stores(or) Multiple stores, Mail order shops, Super market, Hyper markets, Mega markets,Malls – characteristics – Advantages and Disadvantages.Unit – III

Retail Location – Factors influencing location of stores – Geographical locationof a retail stores – Regions, Market Area and Trading zones – Location sites and Types –Types of decision on retail location.Unit – IV

Consumer behaviour in the retail context – Buying decision process. Branding inretailing – Role of Brand in retail trade – Advantages of brand building to retailers andconsumers – Brand Name – Brand Loyalty and its types – Retail pricing – Meaning –Factors influencing pricing – Pricing policies.Unit – V

Emergence of organized retailing – FDI retailing – Consumerism and Ethics inRetailing – e–retailing – Reasons and challenges to the growth of e–tailing.Books Recommended:

1. Retail Marketing – Dr. L. Natarajan2. Retail Management – S. Praveenkumar, Dr. V. Mahalakshmi3. Retail Environment – R. Rajesh, T. Sivagnanasithi4. Retail Marketing – A. Sivakumar5. Retail Marketing – David Gilbert6. Retail Management – Dr. Harjit Singh





75 Marks

48

B.Com – 2016–17 onwards – Semester VI – Elective –3 Code: EUCO – 3

FINANCIAL SERVICESUNIT – I

Financial Services – Concept – Meaning – Characteristics – Objectives –Functions – Components of Financial Services – Growth of financial services in India –Problems of financial services sector.UNIT – II

Merchant Banking – Meaning and Definitions – Functions – Merchant bankers’code of conduct by SEBI. UNIT – III

Mutual Funds – Meaning and Definitions – Need – Benefits – Types of MutualFunds – Mechanics of Mutual Funds Operations – Net Asset Value – Regulations ofSEBI on Mutual funds.UNIT – IV

Leasing – Definition – Characteristics – Types – Participants – Advantages andLimitations – Leasing process.

Hire Purchase – Definition – Rights of hirer – Leasing Vs Hire Purchase –Accounting for hire purchase – Methods of interest calculation.UNIT – V

Credit Rating – Meaning – Benefits – Features – Credit Rating Agencies in India– Credit Rating Process by ICRA and CRISIL.

Venture Capital – Meaning – Features – Methods of Venture Capital financing –Merits and Demerits.

Books Recommended:

1. Financial Services – B. Santhanam

2. Financial Services – S. Gurusamy

3. Banking and Financial System – B.Santhanam

4. Financial Markets and Services – Gorden and Natarajan

5. Financial Services – Nalini Prava Tripathy





75 Marks

49

B.Com – 2016–17 onwards – Semester VI – Skill Based Subject – 4 Code: SBSCO – 4

SERVICE MARKETINGUNIT – I

Introduction – Reasons for growth in service sector – Types of services – Natureand Characteristics of services – Difference between goods and services – Need forService Marketing – Challenges of Service Marketing.

UNIT – II Classification of Services – Services marketing management – Marketing

Planning for Services – Benefits and Problems in Marketing Planning – ServicesMarketing Mix – Elements – Consumers in service industry – Buyer characteristics –Buyer decision making process.

UNIT – IIIService product – Concepts – Analysis of the service offer – Development of new

service – Stages in new service development – Service life cycle concept – Branding inservices. Pricing in services – Role of pricing – Steps involved in pricing decision –Objectives of pricing – Factors affecting pricing – Methods of pricing in services –Pricing strategies.

UNIT – IVService Promotion – Promotion mix for services – Advertising – Steps in

Advertising Process – Advertising media for promoting services – Sales promotion –Growth of sales promotion in services – Major decision in sales promotion – SalesPromotion tools.

UNIT – VMarketing strategy in services – Types of Marketing in service firms – Steps and

Components. Managing Service Quality – Measurement, Benefit and Problems –Globalization of Services – Challenges – Successful global service marketing.

Books Recommended:1. Service Marketing – Vasanthi Venugopal & Raghu V.N2. Service Marketing and Management – B. Balaji3. Service Marketing – S. Shajahan





75 Marks

51

ERODE ARTS AND SCIENCE COLLEGE … · Core – 1 Financial Accounting – I * 5 3 4 25 75 100...

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