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

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

III

Core -V Core -VI Core- VII Core- VIII Allied - III

Corporate Accounting Business Laws Banking Theory Law & Practice Marketing (1) Business Statistics & O.R- I OR (2) Rural Economics (Examination will be held in Semester IV)

4 4 4 4 4 3

6 5 5 5 6 2 1

25 25 25 25 25 25 40

75 75 75 75 75 75 60

100 100 100 100 100 100

IV 2 IV 3

Soft skill Environmental Studies

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

III

Core IX Core X Core XI Core XII Allied IV

Advanced Corporate Accounting Company Law Financial Services Business Taxation (1) Business Statistics & O.R - II OR (2) International Economics

4 4 4 4 4 3 2

6 5 5 5 6 2 1

25 25 25 25 25 25 40 25

75 75 75 75 75 75 60 75

100 100 100 100 100 100 100

IV2 IV3

Soft Skill Environmental Studies

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

III

SEMESTER V Core XIII Core XIV Core XV Core XVI Elective I :

Cost Accounting Practical Auditing Entrepreneurial Development Financial Management (1) Income Tax Law & Practices I OR (2)Visual Basic Programming

4 4 4 4 5

6 5 6 6 6

25 25 25 25 25 25 1

75 75 75 75 75 75

100 100 100 100 100 100

IV 4

Value Education

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

II

Core XVII Core XVIII Core - XIX Elective II

Elective III

Advanced Cost Accounting Management Accounting Business Environment (1) Income Tax Law & Practice II Or (2) Visual Basic Practical (1) Human Resources Management OR (2) Portfolio Management

4 4 4 5

6 6 5 6

25 25 25 25

75 75 75 75

100 100 100 100

40 25

60 75

100 100

25

75

100

Extension activities

2. B.COM. (ACCOUNTING AND FINANCE)

THIRD SEMESTER PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week CIA Marks Ext. Total Exa m 75 75 75 75 75 100 100 100 100 100

III

SEMESTER III Core V Core VI Core-VII Core VIII Allied III

Corporate Accounting Legal Systems in Business Banking Theory, Law & Practice Entrepreneurial Development (1) Business Mathematics - I OR (2) Indian Economy I (Examination will be held in Semester IV)

4 4 4 4

6 5 5 5 6

25 25 25 25 25

IV 2 IV 3

Soft Skill Environmental Studies

4 3

2 1

40

60

100

FOURTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 75 Total

III

Core IX Core X Core XI Core XII Allied IV

Advanced Corporate Accounting Financial Services Principles of Mgt. Business Communication (1) Business Mathematics -II OR (2) Indian Economy - II

4 4 4 4 4

6 5 5 5 6

25 25 25 25 25

100 100 100 100 100

IV 2 IV 3

Soft Skill Environmental Studies

3 2

2 1

40 25

60 75

100 100

FIFTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week CIA Marks Ext. Total Exa m 75 75 75 75 75 75 100 100 100 100 100 100

II

SEMESTER V Core XIII Core -XIV Core-XV Core XVI Elective I :

Practical Auditing Cost Accounting Income Tax Law & Practice I Financial Mgt (1) Investment Mgt OR (2) Visual Basic Programming

4 4 4 4 5

6 5 6 6 6

25 25 25 25 25 25

IV 4

Value Education

SIXTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 60 75 75 Total

II

Core XVII Core XVIII Core -XIX Elective II : Elective III :

Management Accounting Advanced Cost Accounting Income Tax Law & Practice II (1) Working Capital Mgt OR (2) Visual Basic Practical (1)Human Resource Mgt OR (2) Corporate finance

4 4 4 5

6 6 5 6

25 25 25 25 40 25 25

100 100 100 100 100 100 100

5 1

Extension activities

3. B.COM. (BANK MANAGEMENT)

THIRD SEMESTER
COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 75 75 60

PART

Total

III

SEMESTER - III Core V Core VI Core -VII Core VIII Allied III

Corporate Accounting Legal Systems in Business Banking, Theory Law & Practice Entrepreneurial Development (1) Indian Economy - I OR (2) Business Mathematics - I (Examination will be held in Semester IV)

4 4 4 4

6 5 5 5 6

25 25 25 25 25 25 40

100 100 100 100 100 100 100

IV 2 IV 3

Soft Skill Environmental Studies

4 3

2 1

FOURTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 75 75 60 75 Total

III

Core IX Core X Core XI Core XII Allied IV

Advanced Corporate Accounting Financial Services Business Taxation Company Law (1) Indian Economy - II OR (2) Business Mathematics - II

4 4 4 4 4

6 5 5 5 6

25 25 25 25 25 25 40 25

100 100 100 100 100 100 100 100

IV 2 IV 3

Soft Skill Environmental Studies

3 2

2 1

FIFTH SEMESTER
STUDY COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks Ext. Total Exam

PART

CIA

SEMESTER V Core XIII Core XIV Core XV Core XVI Elective I :

II

Practical Auditing Banking Theory Regulatory Mechanism Investment Mgt. International Banking (1) Credit and Risk Mgt. in Banking OR (2) Visual Basic Programming

4 4 4 4 5

5 6 6 6 6

25 25 25 25 25 25

75 75 75 75 75 75

100 100 100 100 100 100

IV 4

Value Education

SIXTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 60 75 Total

II

Core XVII Core XVIII Core XIX Elective II : Elective III :

Marketing of Banking Services Technology in Banking Management Accounting (1) Customer Relationship Mgt. OR (2) Visual Basic Practical (1) Security Analysis & Portfolio Management. OR (2) Treasury Management

4 4 4 5

6 6 5 6

25 25 25 25 40 25

100 100 100 100 100 100

Extension Activities

4. B.COM. (MARKETING MANAGEMENT)

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

III

SEMESTER III Core V Core VI Core VII Core VIII Allied III

Corporate Accounting Legal Systems in Business Principles of Marketing Entrepreneurial Development (1) Indian Economy - I OR (2) Business Mathematics - I (Examination will be held in Semester IV)

4 4 4 4

6 5 5 5 6

25 25 25 25 25 25 40

75 75 75 75 75 75 60

100 100 100 100 100 100 100

IV 2 IV 3

Soft Skill Environmental Studies

4 3

2 1

FOURTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 75 75 60 75 Total

III

Core IX Core X Core XI Core XII Allied IV

Principles of Mgt. Financial Services Product Mgt. Company Law (1) Indian Economy - II OR (2) Business Mathematics - II

4 4 4 4 4

6 5 5 5 6

25 25 25 25 25 25

100 100 100 100 100 100 100 100

IV 2 IV 3

Soft Skill Environmental Studies

3 2

2 1

40 25

FIFTH SEMESTER

PART

STUDY COMPONENTS

COURSE TITLE

Credit

Ins. Hrs/ Week

CIA

Marks Ext. Total Exam

II

SEMESTER V Core XIII Core XIV Core XV Core XVI Elective I :

Practical Auditing Cost Accounting International Marketing Marketing Research (1) Advertising Mgt and Sales Promotion OR (2) Supply Chain Mgt.

4 4 4 4 5

5 6 6 6 6

25 25 25 25 25 25

75 75 75 75 75 75

100 100 100 100 100 100

IV 4

Value Education

SIXTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exa m 75 75 75 75 Total

II

Core XVII Core XVIII Core XIX Elective II :

Elective III :

Management Accounting Retail Marketing Services Marketing (1) Sales and Distribution Management OR (2) Consumer Behaviour Project work (Group) OR Industrial Marketing

4 4 4 5

6 6 5 6

25 25 25 25

100 100 100 100

5 1

20

80

100

Extension Activities

5. BACHELOR OF BUSINESS ADMINISTRATION

(B.B.A.) THIRD SEMESTER
COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks Ext. Exam Total

PART

CIA

III

SEMESTER - III Core V Core VI Core VII Core VIII Allied III Soft Skill Environmental Studies

Financial Mgt. Organisational Behaviour Computer Application in Business Marketing Management Business Statistics (Examination will be held in Semester IV)

4 4 4 4 4 3

5 5 6 5 6 2 1

25 25 25 25 25 40

75 75 75 75 75 60

100 100 100 100 100 100

IV 2 IV 3

FOURTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week CIA Marks Ext. Exa Total m 75 75 75 75 75 60 75 100 100 100 100 100 100 100

III

IV 2 IV 3

Core IX Core X Core XI Core XII Allied IV Soft Skill Environmental Studies

Business Taxation Business Regulatory Frame Work Financial Services Management Information System Operations Research

4 4 4 4 4 3 2

5 5 6 5 6 2 1

25 25 25 25 25 40 25

10

FIFTH SEMESTER
STUDY COMPONENTS SEMESTER V Core XIII Core XIV Core XV Core XVI Elective I : COURSE TITLE Credit Ins. Hrs/ Week 5 6 6 6 6 25 75 100 Marks Ext. Total Exam 75 75 75 75 75 100 100 100 100 100

PART

CIA

II

Business Ethics and Values Marketing Research Production Mgt. Material Management (1) Entrepreneurial Development OR (2) Visual Basic Programming

4 4 4 4 5

25 25 25 25 25

IV 4

Value Education

SIXTH SEMESTER
PART STUDY COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exam 75 75 75 75 Total

II

Core XVII Core XVIII Core XIX Elective II :

Elective III : Extension Activities

Business Environment Services Marketing Human Resource Mgt. (1) Customer Relationship Mgt. OR (2) Visual Basic - Practical Project Work (Group)

4 4 4 5

5 6 6 6

25 25 25 25

100 100 100 100

5 1

40 20

60 80

100 100

11

6. B.Sc. INFORMATION SYSTEMS MANAGEMENT

B.Sc (I.S.M)
THIRD SEMESTER PART STUDY COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week 5 6 5 5 6 2 1 CIA Marks Ext. Exam 75 75 60 75 75 60 Total

III

Core V Core VI Core VII Core VIII Allied III Skill based subject Environmental Studies

Financial Mgt. Programming in C C Practical Marketing Mgt. Business Statistics

4 4 4 4 4 3

25 25 40 25 25 40

100 100 100 100 100 100

IV 2 IV 3

(Examination will be held in Semester IV)

FOURTH SEMESTER
PART STUDY COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week 5 5 5 6 6 Marks CIA Ext. Exam 75 75 60 75 75 Total

III

Core IX Core X Core XI Core XII Allied IV

Management Information System OOP with C++ C++ Practical Business Environment Operations Research

4 4 4 4 4

25 25 40 25 25

100 100 100 100 100

IV 2 IV 3

Skill based subject Environmental Studies

3 2

2 1

40 25

60 75

100 100

12

FIFTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week 6 6 6 5 6 CIA Marks Ext. Total Exam 75 60 75 75 75 75 100 100 100 100 100 100

II

Core XIII Core XIV Core XV Core XVI Elective I :

Visual Basic Programming Visual Basic Practical Production Mgt. Marketing Research (1) Programming in Java OR (2) Entrepreneurial Development

4 4 4 4 5

25 40 25 25 25 25

IV 4

Value Education

SIXTH SEMESTER
COURSE COMPONENTS COURSE TITLE Credit Ins. Hrs/ Week Marks CIA Ext. Exam 75 75 75 60 60 80 Total

PART

II

Core XVII Core XVIII Core XIX Elective II :

Elective III : Extension Activities

Human Resource Mgt. E-Business Software Project Mgt. (1) Web Technology OR (2) SPSS and Tally Accounting Package Project Work (Group)

4 4 4 5

6 5 6 6

25 25 25 40 40 20

100 100 100 100 100 100

5 1

13

ACADEMIC YEAR 2008-2009 CHOICE BASED CREDIT SYSTEM (CBCS)

B.Com (Account ing & Finance ) B.Com (Marketi ng Mgt.) B.COM B.Com (Bank Mgt) Subjects B.B.A IV IV V III B.SC I.S.M V III IV VI V III IV V III II IV

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35.

. Corporate Accounting Banking Theory law & Practice Adv. Corporate Accounting Company Law Financial Services Business Taxation Cost Accounting Practical Auditing Entrepreneurial Development Financial Management Adv. Cost Accounting Management Accounting Business Environment Income Tax Law & Practice I Income Tax Law & Practice II Visual Basic Prog. Visual Basic Practical Legal systems in Business Business Mathematics I Business Mathematics II Indian Economy I Indian Economy II Principles of Management Human Resources Management Customer Relationship Mgt. Marketing Research Business Statistics Operations Research Services Marketing Production Management Investment Management Marketing Management Business Communication Business Communication Management Information system

III III IV IV IV IV V V V V VI VI VI V VI V VI I II

III III IV IV V V III V VI VI V VI V VI III III IV III IV IV VI

III III IV IV IV IV V III

III

IV IV V V III

VI

VI VI

V VI III III IV III IV

V VI III III IV III IV IV VI VI V III IV VI V III

II VI

VI I II V I II VI V I IV II

V I

II IV

14

7. B.Com. (CORPORATE SECRETARYSHIP)

THIRD SEMESTER
PART COURSE COMPONENTS

COURSE TITLE

Credit

I II III

Language Paper - III English Paper III Core - V

3 3 5

Ins. Marks Hrs / CIA Ext. Total wee Exam k 6 25 75 100 6 5 5 5 25 25 25 25 75 75 75 75 100 100 100 100

Corporate Accounting - I
Core - VI Allied III Company Law and Secretarial Practice - II Any one of the following: a. Statistics - I b. Auditing c. Fair Trade Principles and Practices 5 5

Soft Skill III IV 2 IV 3

Environmental Studies

3 (Examination will be held in Semester IV)

40

60

100

15

FOURTH SEMESTER
PART COURSE COMPONENTS

Marks

COURSE TITLE

Credit

I II III

Language Paper - IV English Paper - IV Core VII Core VIII Allied IV

3 3

Ins. Hrs / wee k 6 6 5 5 5

CIA

Ext. Total Exam

25 25 25 25 25

75 75 75 75 75

100 100 100 100 100

Corporate Accounting II Business Management

Any one of the following: a. Statistics II b. Banking Theory Law and Practice c. Elements of Insurance

5 5 5

IV 2 IV 3

Soft Skill IV

3 2

2 1

40 25

60 75

100 100

Environmen tal Studies

16

FIFTH SEMESTER
PART COURSE COMPONENTS

COURSE TITLE

Credit

Ins. Marks Hrs / CIA Ext. Total wee @ Exam k 6 6 6 5 5 2 25 25 25 25 25 25 75 75 75 75 75 75 100 100 100 100 100 100

Core IX III Core X Core XI Core XII Core XIII (Elective) Value Education

Cost Accounting Securities Laws & Market Operations

Income Tax Law and Practice - I

4 5 4 4 4 2

Commercial Law Entrepreneurial Development

IV 4

17

SIXTH SEMESTER
PART COURSE COMPONENTS COURSE TITLE

Credit

Core XIV

4
Management Accounting

Ins. Marks Hrs / CIA Ext. wee @ Exam k 6 25 75 6 6 25 25 75 75

Total

100 100 100

III
Core XV Core XVI

Industrial Laws Income Tax Law and PracticeII Indirect Taxes Institutional Training
Core XVIII (Project)

4 4

4 5

6 6

25 25

75 75

100 100

Core XVII

1 IV
Extension Activities

18

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

THIRD SEMESTER

Credits

Subjects

Exam Hours

Course components

Inst. Hrs

Max. Marks Ext. Marks 75 Int. Marks 25 Total

Part I

Language Paper III

100

Part II Part III Core Course

English Paper III Paper V Producers Cooperatives Paper VI Management Accounting for Co-operatives Paper III Elements of Statistics and Research Methods

75

25

100

5 5

4 4

3 3

75 75

25 25

100 100

Allied Subject Part IV 2. Soft skill III 3. Environmental Studies

75

25

100

60

40

100

Examination will be held in IV Semester

19

FOURTH SEMESTER

Inst. Hrs

Subjects

Exam Hours

Course components

Credits

Max. Marks Ext. Marks 75 Int. Marks 25 Total

Part I

Language Paper IV

100

Part II Part III Core Course

English Paper IV Paper VII Trading and Services Cooperatives Paper VIII Principles of Management

75

25

100

75

25

100

75

25

100

Allied Subject Part IV 2. Soft skill IV 3. Environmental Studies

Paper IV Computer Applications to Cooperatives

75

25

100

60

40

100

75

25

100

20

FIFTH SEMESTER

Inst. Hrs

Subjects

Exam Hours

Course components Part III Core courses

Credits

Max. Marks Ext. Marks 75 Int. Marks 25 Total

Paper IX General and Co-operative Audit Paper X Co-operative Law Paper XI Banking Theory, Law and Practice Paper XII Cooperative Management and Administration Paper XIII Practical Training Phase I (Institutional visit)

100

75

25

100

75

25

100

75

25

100

Project / Electives* Part IV 4. Value Education

* Details of training and examination explained in the syllabus

21

SIXTH SEMESTER

Inst. Hrs

Subjects

Exam Hours

Course components Part III Core courses

Credits

Max. Marks Ext. Marks 75 Int. Marks 25 Total

Paper XIV Business Laws for Co-operatives Paper XV Principles of Marketing Paper XVI Co-operative Entrepreneurship Development Paper XVII Co-operative Business Communication and Management Information system Paper XVIII Practical Training Phase II (Internship Training)

100

75

25

100

75

25

100

75

25

100

Project / Electives* Part V Extension Activities

100

* Details of training and examination explained in the syllabus

A.C.F.2009

22

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 UNIT I : 15 Problems : 60

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.
23

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 UNIT I

BUSINESS LAWS

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 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.

24

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: 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

25

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 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

26

Allied: III UNIT I

(1) BUSINESS STATISTICS AND O.R.-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 Pearsons Coefficient of Correlation Spearmans 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 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.

27

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

28

IV SEMESTER
Core Subject : IX - ADVANCED CORPORATE ACCOUNTING Theory Problems UNIT I Accounting for Price Level Changes Social responsibility Accounting Human Resources Accounting Mechanised Accounting. : 15 : 60

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 Liquidators 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.

29

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

30

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

31

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

32

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 Bayers 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

33

(2) INTERNATIONAL ECONOMICS UNIT I International Trade Importance of International Trade , Theories of Foreign Trade Theories of Adam Smith, Ricardo, Haberlers 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.

34

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

35

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, meaningInternal 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 Auditors 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 Reappointment 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.

36

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.

37

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 (Walters Gordons 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. 2. 3. 4. Financial Management - I.M. Pandey Financial Management Prasanna Chandra Financial Management S.N. Maheswari Financial Management Y. Khan and Jain

38

Elective I (1) INCOME TAX LAW AND PRACTICE I

Theory Problems : 15 : 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.

39

(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.

40

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

41

Core Subject : XVIII UNIT I

- MANAGEMENT ACCOUNTING

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.

42

Core Subject : XIX UNIT I

BUSINESS ENVIRONMENT

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.

43

Elective II Theory : 15 Problems : 60 UNIT I

(1) INCOME TAX LAW AND PRACTICES II

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 gainscomputation 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.

44

(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

45

Elective IIIUNIT I

(1) HUMAN RESOURCES MANAGEMENT

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 bargainingWorkers participation in management Types and effectiveness Industrial Disputes and Settlements (laws excluded) UNIT V Human Resource Audit Nature Benefits Scope Approaches. REFERENCE BOOKS : 1. 2. 3. 4. 5. Human Resource Management V S P Rao Human Resource Management Ashwathappa Human Resource Management Garry Deseler Human Resource Management L M Prasad Human Resource Management Tripathi.

46

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

47

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

48

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.

49

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

50

Core Subject : VIII UNIT I

ENTREPRENEURIAL DEVELOPMENT

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

51

8. Dr. C.B. Gupta & Dr. S.S. Khanka Entrepreneurship and Small Business. (1) BUSINESS MATHEMATICS I

Allied : III 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 Bankers Discount Binary Number System REFERENCE BOOKS: 1. 2. 3. 4. Business Mathematics P.R.Vittal Business Mathematics D.C. Sancheti and V.K. Kapoor Business Mathematics B.M. Agarwal Business Mathematics R.S. Soni

Note: No Theory Questions to be asked

52

(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 Indias 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.

53

IV SEMESTER
Core Subject : IX - ADVANCED CORPORATE ACCOUNTING Theory Problems UNIT I Accounting for Price Level Changes Social responsibility Accounting Human Resources Accounting Mechanised Accounting. : 15 : 60

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 Liquidators 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.

54

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

55

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-ordinationControlling 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 .

56

Core Subject : XII UNIT I

- BUSINESS COMMUNICATION

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.

57

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 Lagranges Method Unit V Matrices Meaning and Operations Matrix inversion Solutions to Linear Equations Payroll, Wages and Commission REFERENCE BOOK: 1. 2. 3. 4. 5. Business Mathematics P.R. Vittal Business Mathematics D.C. Sancheti and V.K. Kapoor Business Mathematics B.M. Agarwal Business Mathematics A.P. Varma Business Mathematics R.S. Soni

Note: No Theory Questions to be asked

58

(2) 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 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 - IV Foreign Trade: Composition, direction, and EXIM policy UNIT V Public Finance: Fiscal policy Components, fiscal policy in the liberated era.

REFERENCE BOOKS: 1. 2. 3. 4. 5. Indian Economy I.C.Dingra Indian Economy S.Shankaran Indian Economy Ruddar Datt and K.P.M.Sundharam Indian Economy Problem of Development and Planning A.N.Agarwal Indian Economy Its Development Experience S.K.Misra and V.K.Puri.

59

V SEMESTER
Core Subject : XIII - 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, meaningInternal 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 Auditors 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 Reappointment 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 Auditing, Kamal Gupta Tata MC Graw Hill.

60

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

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Core Subject : XV - INCOME TAX,LAW & PRACTICE - I Theory Problems : 15 : 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.

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Core Subject : XVI Theory : 15 Problems : 60 UNIT I

FINANCIAL MANAGEMENT

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 (Walters Gordons 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. 2. 3. 4. Financial Management - I.M. Pandey Financial Management Prasanna Chandra Financial Management S.N. Maheswari Financial Management Y. Khan and Jain

63

Elective I
Theory Only UNIT I

(1) INVESTMENT MANAGEMENT

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

64

(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.

65

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.

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Core Subject : XVIII UNIT I

- ADVANCED COST ACCOUNTING

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

67

Core Subject : XIX - INCOME TAX, LAW & PRACTICE - 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 gainscomputation 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.

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Elective II (1) WORKING CAPITAL MANAGEMENT

Theory : 15 Problems : 60 UNIT I Working capital meaning Importance of working capital managementcomponents 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. 3. K.M. Chitnis, Working capital Management of large Industrial units, Dastane Ramachandra and company Poona.
69

(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

70

Elective III

(1)

HUMAN RESOURCE 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 bargainingWorkers participation in management Types and effectiveness Industrial Disputes and Settlements (laws excluded) UNIT V Human Resource Audit Nature Benefits Scope Approaches.

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

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

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3. B.Com. (BANK MANAGEMENT )

III SEMESTER
Core Subject : V - CORPORATE ACCOUNTING Theory UNIT I Issue of Shares and Debentures Various Kinds Forfeiture Re issue Underwritting of Shares and Debentures. : 15 Problems : 60

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

73

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.

74

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 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 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.

75

Core Subject : VIII - 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.

76

Allied - III UNIT-I

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

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(2) Unit I Theory of Sets

Business Mathematics - I

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 Bankers Discount Binary Number System REFERENCE BOOKS: 1. 2. 3. 4. Business Mathematics P.R.Vittal Business Mathematics D.C. Sancheti and V.K. Kapoor Business Mathematics B.M. Agarwal Business Mathematics R.S. Soni

Note: No Theory Questions to be asked

78

IV SEMESTER
Core Subject : IX - ADVANCED CORPORATE ACCOUNTING Theory Problems UNIT I Accounting for Price Level Changes Social responsibility Accounting Human Resources Accounting Mechanised Accounting. : 15 : 60

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 Liquidators 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.

79

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

80

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

81

Core Subject : XII UNIT I

COMPANY LAW

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

82

Allied - IV UNIT I

(1) INDIAN ECONOMY-II

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 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 - IV Foreign Trade: Composition, direction, and EXIM policy UNIT V Public Finance: Fiscal policy Components, fiscal policy in the liberated era. REFERENCE BOOKS: 1. 2. 3. 4. 5. Indian Economy I.C.Dingra Indian Economy S.Shankaran Indian Economy Ruddar Datt and K.P.M.Sundharam Indian Economy Problem of Development and Planning A.N.Agarwal Indian Economy Its Development Experience S.K.Misra and V.K.Puri.

83

(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 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 Lagranges Method Unit V Matrices Meaning and Operations Matrix inversion Solutions to Linear Equations Payroll, Wages and Commission REFERENCE BOOK: 1. 2. 3. 4. 5. Business Mathematics P.R. Vittal Business Mathematics D.C. Sancheti and V.K. Kapoor Business Mathematics B.M. Agarwal Business Mathematics A.P. Varma Business Mathematics R.S. Soni

Note: No Theory Questions to be asked

84

V SEMESTER
Core Subject : XIII - 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, meaningInternal 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 Auditors 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 Reappointment 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.

85

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 RBIs 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.

86

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

87

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

88

Elective I:
(1) CREDIT & RISK MANAGEMENT IN BANKING UNIT-I Bank credit Basic Principles and Approach Three Cs 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 NPAs 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

89

(2) 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 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.

90

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

91

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.

92

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.

93

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 .

94

(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

95

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

96

(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)

97

4. B.Com. (MARKETING MANAGEMENT)

III SEMESTER
Core Subject : V - CORPORATE ACCOUNTING Theory Problems : 15 : 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 1. 2. 3. 4. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, Sultan Chand. S.P. Jain and N.L. Narang Advanced Accounting Kalyani Publication. T.S. Reddy A. Murthy Corporate Acconting, Margham Publication, Chennai. Shukla, Grewal and Gupta Advanced Accounts, S.Chand New Delhi.
98

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.

99

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

100

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

101

Allied : III
UNIT I

(1) INDIAN ECONOMY 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 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 - IV Foreign Trade: Composition, direction, and EXIM policy UNIT V Public Finance: Fiscal policy Components, fiscal policy in the liberated era. 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.

102

(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 Bankers Discount Binary Number System REFERENCE BOOKS: 1. 2. 3. 4. Business Mathematics P.R.Vittal Business Mathematics D.C. Sancheti and V.K. Kapoor Business Mathematics B.M. Agarwal Business Mathematics R.S. Soni

Note: No Theory Questions to be asked

103

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 .

104

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

105

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

106

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

107

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 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 - IV Foreign Trade: Composition, direction, and EXIM policy UNIT V Public Finance: Fiscal policy Components, fiscal policy in the liberated era. 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.

108

- (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 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 Lagranges Method Unit V Matrices Meaning and Operations Matrix inversion Solutions to Linear Equations Payroll, Wages and Commission REFERENCE BOOK: 1. 2. 3. 4. 5. Business Mathematics P.R. Vittal Business Mathematics D.C. Sancheti and V.K. Kapoor Business Mathematics B.M. Agarwal Business Mathematics A.P. Varma Business Mathematics R.S. Soni

Note: No Theory Questions to be asked

109

V SEMESTER
Core Subject : XIII - 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, meaningInternal 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 Auditors 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 Reappointment 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, Eastern economy edition. 3. Practical Auditing B.N. Tandon Sultan Chand and Co., 4. Contemporary Auditing, Kamal Gupta Tata MC Graw Hill.

110

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

111

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

112

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 EditionWishwa Prakasham Publications-New Delhi 4. G. C. Beri-1993-Marketing Research-Second Edition- Tata Mc-Graw Hill PublicationNew Delhi 5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , kalyanni Publishers, Ludhianna .

113

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.

114

(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.

115

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.

116

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

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Core Subject : XIX - 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 - 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 .

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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 Salesmans 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.

119

(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

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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

121

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.

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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 (Walters Gordons 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. 2. 3. 4. Financial Management - I.M. Pandey Financial Management Prasanna Chandra Financial Management S.N. Maheswari Financial Management Y. Khan and Jain

123

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.

124

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.

125

Core Subject :VIII UNIT I

MARKETING MANAGEMENT

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.

126

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 pearsons correlation Rank correlations regressions. UNIT III Analysis of Time series methods of measuring trend and seasonal variations. UNIT IV Index number s- consumers 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.

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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 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. 2. 3. 4. 5. Central Excise Act. Customs Act Central Sales Act Practical Approach to Income Tax Ahuja Girish and Gupta Ravi 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 .

128

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,

129

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

130

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 .

131

Allied :IV - OPERATIONS RESEARCH UNIT I Introduction to OR Meaning and scope Characteristics models in OR.LPPFormulation 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 Bayes 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.

132

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.

133

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 EditionWishwa Prakasham Publications-New Delhi 4. G. C. Beri-1993-Marketing Research-Second Edition- Tata Mc-Graw Hill PublicationNew Delhi 5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , kalyanni Publishers, Ludhianna .

134

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 XChart 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 Arpakkam, T.N. Publications,

135

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 analysisInventory 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

136

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

137

(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.

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VI SEMESTER
Core Subject :XVII 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 11th Revised Edition, India. 2. Dr.S.Sankaran , Business Environment, Margham Publications. 3. K Aswathappa , 1997, Essentials of Business Environment, House, 6th Edition, India. 4. Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers, Ludhiana Himalaya Publishing Publishing House, BUSINESS ENVIRONMENT

139

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 .

140

Core Subject : XIX - HUMAN RESOURCE 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.

141

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 . .

142

(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

143

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.

144

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 (Walters Gordons 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. 2. 3. 4. Financial Management - I.M. Pandey Financial Management Prasanna Chandra Financial Management S.N. Maheswari Financial Management Y. Khan and Jain

145

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

146

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.

147

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.

148

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 pearsons correlation Rank correlations regressions. UNIT III Analysis of Time series methods of measuring trend and seasonal variations. UNIT IV Index number s- consumers 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.

149

IV SEMESTER
Core Subject : IX - 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 .

150

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.

151

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.

152

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 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, House, 6th Edition, India. 4. Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers, Ludhiana Himalaya Publishing

153

Allied : IV - OPERATIONS RESEARCH UNIT I Introduction to OR Meaning and scope Characteristics models in OR.LPPFormulation 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 Bayes 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.

154

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

155

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

156

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

157

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 EditionWishwa Prakasham Publications-New Delhi 4. G. C. Beri-1993-Marketing Research-Second Edition- Tata Mc-Graw Hill PublicationNew Delhi 5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , Kalyani Publishers, Ludhianna

158

ELECTIVE I
(1) PROGRAMMING IN JAVA

UNIT I Internet Basic-introduction to html -list -creating table -linking document -framesgraphics 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 typevariable -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.

159

(2) 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.

160

VI SEMESTER
Core Subject : XVII - HUMAN RESOURCE 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. 1. REFERENCE BOOKS : 2. Human Resource Management V S P Rao 3. Human Resource Management Ashwathappa 4. Human Resource Management Garry Deseler 5. Human Resource Management L M Prasad 6. Human Resource Management Tripathi.

161

Core Subject : XVIII UNIT I

E- BUSINESS

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

162

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

163

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.

164

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

165

(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 Pearsons Correlation Coefficient (b) Spearmans 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, Ftest) (a) Test of Mean (b) Test of Variances 9. Non-Parametric Test (a) One Way Chi-square test (test for Homogeneity) (b) TwoWay Chi-square test (test for Attributes) 10. Test of Homogeneity of Means for more than 2 samples (a) One Way ANOVA (b) TwoWay ANOVA\ Recommended Text Books: 1. SPSS for Beginners, 1999 Vijay Gupta ,Published by VJBooks Inc. 2. Levines Guide to SPSS for Analysis of Variance.2nd Edition, Melanie C. Page, Sanford L. Braver and David P. MacKinnon, LAWRENCE ERLBAUM ASSOCIATES, PUBLISHERS2003 Mahwah, New Jersey, London.

166

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.

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

167

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177

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 RachanayenNirgun 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

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PART I : PAPER III OLD POETRY, HISTORY OF HINDI LITERATURE (UP TO REETHI KAAL)

QUESTION PAPER PATTERN Time : 3 Hours : 75

CREDITS : 3 Maximum Marks

SECTION A (5x3= 15) I Answer any 5 out of 8 Questions . Give Answer in 50 Words i) ii) 1 to 4 from Poetry Selection 5 to 8 from Hindi Sahithya ka Itihas SECTION B (4x5= 20) a) Four Annotations out of Six (Q. No 9 to 15 annotations from Poetry Selection)

II.

SECTION C - (4X 10 = 40) III. Answer in 500 Words 1)Literary Evaluation of Poems 2 out of 3 (Q. No. 16 to 18) 2) Essays from History of Hindi Literature 1 out of 2 (Q. No. 19 to 20) 3) Brief note on Poets and writings (Any 2 out of 4)(Q. No. 21) (2X10 = 20)

(1X10 = 10)

(1X10 = 10)

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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
180

PART I : PAPER IV MODERN POETRY, HISTORY OF HINDI LITERATURE (AADHUNIK KAAL) QUESTION PAPER PATTERN Time : 3 Hours : 75 SECTION A (5x3= 15) I Answer any 5 out of 8 Questions . Give Answer in 50 Words iii) iv) 1 to 4 from Poetry Selection 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) CREDITS : 3 Maximum Marks

SECTION C - (4X 10 = 40) III. Answer in 500 Words 1)Literary Evaluation of Poems 2 out of 3 (Q. No. 16 to 18) 2) Essays from History of Hindi Literature 1 out of 2 (Q. No. 19 to 20) 3) Brief note on Poets and writings (Any 2 out of 4)(Q. No. 21) (2X10 = 20)

(1X10 = 10)

(1X10 = 10)

181

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 Syllabus : Paper III: Language and Cultural - I : Selected tales from De Bouche Oreille : contes favoris Ed : C Krishnan, R Richelot, M Gousset, Saraswathi Publications, New Delhi, 2009 Selected tales from De Bouche Oreille : contes favoris Livret de fiches dactivits Ed : C Krishnan et al, Saraswathi Publications, New Delhi, 2009

SEMESTER IV Title of Paper Syllabus : Paper IV: Language and Cultural - II : Selected tales from De Bouche Oreille : contes favoris Ed : C Krishnan, R Richelot, M Gousset, Saraswathi Publications, New Delhi, 2009 Selected tales from De Bouche Oreille : contes favoris Livret de fiches dactivits Ed : C Krishnan et al, Saraswathi Publications, New Delhi, 2009

182

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 Oreille : Contes favoris and the corresponding pages from the De Bouche Oreille : Contes favoris Fiches dactivits 1. Marie Annick Montout 2. Raymond Richelot 3. Achmy Halley 4. Edith Furtado 5. Michel Gousset 6. Philip Barbeau 7. Eric Auzoux 8. C Radhika 9. Kausalya Jagan Mohan 10. Sudha Ranganathan Peau dAne La Lgende de Chirapa Djeha et lhomme chang en ne Le violoniste Le beuyot La Loire et ses rives Hans et la digue Grand poussin Les questions denfance Kli Yuga

Semester IV

The following passages from De Bouche Oreille : Contes favoris and the corresponding pages from the De Bouche Oreille :Contes favoris Fiches dactivits 1. Philip Whyte 2. Raymond Richelot 3. Christine Raguet 4. Michel Gousset 5. Renaud Fabri 6. Simon Lambert 7. Chitra Krishnan 8. Vidya Vencatesan 9. Ranjini Christopher 10. K Madavane Le chasseur de phoque et lhomme sirne La fontaine aux fes Le pave sonnant Jean des Vignes La Dent au chat La Chasse galrie Ganesa, le scribe La chouette et Mahalakshmi La Tour de Babel La lgende de la jeune femme brle

183

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 Oreille : Contes favoris
& De Bouche Oreille : Contes favoris Livret de fiches dactivits

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 dactivits - 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 dactivits: - 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 dactivits: - 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 Oreille: Contes favoris (5 X1 = 5) III Put the sentences in the right order to make a meaningful text (10 sentences) marks) (5

184

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 Oreille : Contes favoris
& De Bouche Oreille : Contes favoris Livret de fiches dactivits

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 dactivits - 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 dactivits: - 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 dactivits: - 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 Oreille: Contes favoris (5 X1 = 5) III Put the sentences in the right order to make a meaningful text (10 sentences) marks) (5

185

UNIVERSITY OF MADRAS

PART-I KANNADA
(CBSC) (Common to all U.G. courses and Five Year Integrated P.G. courses 20082009) SYLLABUS SECOND YEAR - SEMESTER III Paper-III-Kannada Drama, Short Stories and Translation 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.

Credits: 4

SEMESTER IV
Paper IV-Ancient and Medieval Poetry 1 to 13 Poems Credits: 4

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. SECTION A (50 WORDS) I Answer any 5 out of 7 (Short Answer Questions) SECTION B (150 WORDS) II Answer any 5 out of 7 (Poetry, Drama : Annotations/ Prose : Questions) SECTION C (500 WORDS) III Answer any 2 out of 4 (Either Essay Questions) 2x15 = 30 5x3 = 15 Max. Marks : 75

5x6 = 30

186

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. 2. 3. 4. 5. 6. 7. 8. Kavya Kala - N.Kumaran Asan Oru Veeramathavu Ulloor Bharatha Sthreekalthan bhavasudhi Vallathol. Perumthachan G.Sankarakurup Yugaparivarthanam G.Sankarakurup Aramathile chinthakal Changampuzha He Gagarin Ayyappa Panicker 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. 2. 3. 4. 5. 6. Devanarthaki Paradesi Aaandal Swairam Deivathinte Kutty Gramapanchakam

187

IV SEMESTER 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.

188

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)
189

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) Banas Kadambari & Harsacarita. MAHAKAVYAS: (a) Definition and Characteristics of Mahakavyas. (b) Date of Kalidasa. (c) Pancamahakavyas Lyrics (a) Love Lyrics : (1) Kalidasa's Meghasadesa 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. (c) Didactic Lyrics: Nitisatakam of Bhartrhari. Fables and Tales : Brhatkatha and its recensions (1) Kshemendra (2) Somadeva (3) Buddhaswamin. Pancatantra Hitopadesa.

190

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 5.Teluguvari samskruti sampradayalu by Prof.T.Subba Rao by Prof.T.Giriprakash

6.Prachina Telugu Sahityamlo manavataritulu by Prof.G.Appa Rao (Prose Selections, Published by the University of Madras, 2003-2004)

191

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. 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. Max.Marks:75

192

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 UnitII (1) Dil-e-nadaan Tuje (2) Ghar Se Door UnitIII (1) Khaathir Se
193

(2) Dilli Ki Shaeri UnitIV (1) Sitaaron Se Aage (2) Nazeer Akbarabadi UnitV (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) UnitII (1) Aadmi Naama (Second Half) (2) Qaathil (Second Half) UnitIII (1) Nisar Main Teri Galiyonke (2) Jamun Ka Ped UnitIV (1) Nisar Main Teri Galiyonke (2) Bhola UnitV (1) Taj Mahal (2) Dard Ka Ehsaas
194

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

195

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

196

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 Sadi (First Chapter only) Unit 1 to 5

197

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.

198

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. 2. 3. 4. 5. R.L.Gupta Corporate Accounting T.S.Reddy & A.Murthy Corporate Accounting Shukla & Grewal Advanced Accounting Jain & Narang Company Accounts Chakraborthy Advanced Accountancy

199

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks 5 * 5 = 25 marks 3 * 10 = 30 marks 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

200

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks 5 * 5 = 25 marks 3 * 10 = 30 marks 75

201

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 Pearsons coefficient of Skewness and Bowleys 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

202

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL

Awards of Marks 10 * 2 = 20 marks 5 * 5 = 25 marks 3 * 10 = 30 marks 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for

theory and problems.

203

(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. 2. 3. 4. 5. 6. Tandon B.N. Practical Auditing Spicer and Peglar Auditing Dinakar Pagare Principles and Practice of Auditing V.H.Krishnadwala Auditing R.G.Saxena Auditing Dr.Prema Practical Auditing

204

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks 75

(c) FAIR TRADE PRINCIPLES AND PRACTICES

UNIT - I
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

205

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) 10 out of 12 PART B (200 Words) 5 out of 7 Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

206

PART C (500 Words) 3 out of 5 TOTAL

3 * 10 = 30 marks 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 Liquidators final statement of receipts and payments.

REFERENCE BOOKS:
1. 2. 3. 4. 5. R.L.Gupta Corporate Accounting T.S.Reddy & A.Murthy Corporate Accounting Shukla & Grewal Advanced Accounting Jain & Narang Company Accounts Chakraborthy Advanced Accountancy

207

QUESTION PAPER PATTERN

PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL

Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks 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 Decisionmaking Process of Decision-making Types.
UNIT III

Organizing
208

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. 2. 3. 4. 5. 6. 7. Weihrich and Koontz Essentials of Management Dinakar Pagare Principles of Management C.B.Gupta Business Management L.M.Prasad Principles of Management P.C.Tripathi & P.N.Reddy Principles of Management N.Premavathy Business Management J.Jayasankar Principles of Management

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks

TOTAL

75

209

ALLIED IV
(a) STATISTICS II

UNIT I

Correlation and Regression Analysis Meaning, Definition, Significance and Types of Correlation, Scatter Diagram, Karl Pearsons Coefficient of Correlation Spearmans 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, Paasches Bowleys and Fishers 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
210

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks 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, EBanking - 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.

211

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks

TOTAL

75

(c) ELEMENTS OF INSURANCE

UNIT I
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.

212

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

213

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks

TOTAL

75

SEMESTER - V CORE PAPER IX COST ACCOUNTING

UNIT - I COST ACCOUNTING
Definition, meaning and objectives- Advantages and ImportanceDistinction 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 cardStores 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)

214

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks 5 * 5 = 25 marks 3 * 10 = 30 marks 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for

theory and problems.

215

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.

216

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

217

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks 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

218

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.

219

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL

Awards of Marks 10 * 2 = 20 marks 5 * 5 = 25 marks 3 * 10 = 30 marks 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.

220

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 Suretys 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

221

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL 3 * 10 = 30 marks 75 5 * 5 = 25 marks Awards of Marks 10 * 2 = 20 marks

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.

222

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. 2. 3. 4. 5. 6. 7. 8. Srinivasn N.P. Entrepreneurial Development Saravanavel Entrepreneurial Development Vasant Desai- Project Management Jayashree Suresh- Entrepreneurial Development Holt- Entrepreneurship- New venture creation J.S. Saini & S.K. Dhameja- Entrepreneurship & Small business P.C. Jain- Handbook for New entrepreneurs Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business
Awards of Marks 10 * 2 = 20 marks

QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL

5 * 5 = 25 marks 3 * 10 = 30 marks 75

223

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
224

5. Reddy & Murthy- Management accounting 6. Hansen/ Mowen- Cost management accounting and control.
QUESTION PAPER PATTERN PART A (50 Words) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks

3 * 10 = 30 marks 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

225

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 Employers 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) 10 out of 12 Awards of Marks 10 * 2 = 20 marks

226

PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL

5 * 5 = 25 marks

3 * 10 = 30 marks 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

227

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks 5 * 5 = 25 marks 3 * 10 = 30 marks 75

Note: The distribution pattern of question shall be in the ratio of 20:80 for

theory and problems.

228

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.

229

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) 10 out of 12 PART B (200 Words) 5 out of 7 PART C (500 Words) 3 out of 5 TOTAL Awards of Marks 10 * 2 = 20 marks

5 * 5 = 25 marks 3 * 10 = 30 marks 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

230

(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.

231

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.

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

232

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. 2. 3. 4. Bedi R.D. Theory, History and Practice of Co-operation Mathur. B.S. Co-operation in India Hajela T.N. Principles, problems and Practice of co-operation Kulandaisamy. V Co-operative Dairying in India

233

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 2. Khan. M.Y. & Jain. P.K 3. Maheshwari. S.N. 4. Jawahar Lal : Students in Cost Accounting : Management Accounting : Principles of Management Accounting : Cost Accounting

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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, spearmans 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

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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

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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.

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Books Recommended Sherleher Modern Business Organisation and Management Bushan. Y.K. Fundamentals of Business Organisation and Management Peter F Drucker Management Tasks and responsibilities Heinz Welhrich & Harold Koontz Management A global perspective

1. 2. 3. 4.

ALLIED IV COMPUTER APPLICATIONS TO CO-OPERATIVES Unit 1 Understanding the Computers Importance of Computers History of ComputersTypes 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 expressionshierarchy 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

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3. 4. 5. 6.

Preparation of ACL Preparation of Drawal application Finding Arithmetic Mean, Standard Deviation and co-efficient co-relation 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.

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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. 2. 3. 4. Co-operative Audit Manual, Dept. of Coop. Govt of TN Coop. Audit: Dr. O.R. Krishnawam Principles & Practice of Auditing: Tandon, Schand & Company Principles & Practice of Auditing : Dinker Pigare, S. Chand & Company

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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. 2. 3. 4. 5. 6. Govt,. of Tamil Nadu Tamil Coop societies Act 1983 Govt of Tamil Nadu Tamil Nadu coop societies Rules 1988 Calvert. H The law and principes of cooperation Aruselvam Tamil Nadu coop manual Weernman P. E A model coop societies law Dwivedi R.C. Indian coop laws vis.a.vis coop principles

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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 customers 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

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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--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. 2. 3. 4. 5. Dr. Nakkiran. S. Treatise on Coop. Management Dr. Kulandaiswami. K A text book of coop Management Govt. of Tamil Nadu Coop Dept. Manual Stephenson Management in coop societies ILO Coop management and administration

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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.

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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 2. Knowledge of the problems and solutions 3. Clarity and Expression 10 marks 10 marks 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

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(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.

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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.

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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.

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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. b. c. d. e. f. g. h. i. j. k. l. m. Primary Agricultural Co-operative Bank District Central Co-operative and its Branches Primary Coop. Agriculture and Rural Development Bank Employees Credit Society Urban Cooperative Bank Housing Finance Society Co-operative Consumer Wholesale Stores with a Supermarket Co-operative Marketing Society Weavers Society Milk Producers Union Circle Deputy Registrars Office D.C.A.O;s office B.D.O Extend Officer for Co-operation.

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C. Procedure for Internship Training: During the two weeks internship programme the students should know the following aspects of the institutions/ offices. i) ii) Detailed Study of general working of the Selected unit. 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. Various sections and details of the office work Registration of Societies Statutory matters like amendment of Bye-laws, audit, inspection inquiry, arbitration and liquidation of societies. Departmental stock taking in sonsumers 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.

iii) iv) v) vi)

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 b. Record c. Viva- voce Total 25 50 25 100

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.

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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, diagrams 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. ii. iii. Factual information about the co-operative Knowledge of the problems and Solutions Clarity and Expression Total 10 marks 10 marks 5 marks 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.

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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
Saluer Se presenter Demander et dire le prenom et le nom Identifier une personne Presenter quelqu un Formes de politesse Parler de ses gouts Demander lage, laddresse, le numero de telephone Demander et dire les professios et nationalites Nommez et situez des objets Exprimer la possession Indiquer la couleur Demander et indiquer le prix

Objectifs Linguistiques
Verbes sappeler, etre Masculine et feminin Interrogation avec <<qui>> Masculin et feminin des noms et des objets <<en>> / <<au>> + pays, a+ville Articles definis et indefinis Adjectif interrogatif <<quel..>> Verbes aller, avoir Adjectifs possessifs Interrogation avec <<quest-ce que>> Il y a, prepositions de lieu Accents toniques, moi... Accord des adjectifs demonstratifs La negation et adjectifs demonstratifs Interrogation <<combien>>

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.

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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

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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, Ones 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

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