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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE

SATTUR- 626 203

(An Autonomous institution affiliated to the Madurai Kamaraj University, Madurai)

(Re-Accredited with Grade ‘A’ by NAAC)

B. Com

DEGREE COURSE

SYLLABUS AND REGULATIONS

UNDER

CHOICE BASED CREDIT SYSTEM (CBCS)

(Those who joined in 2016-2017 and after)


Objectives

To equip the students with specific knowledge and skills for junior and middle Positions of

responsibilities in industrial and commercial organizations.

To organize instructions on the lines of professional courses by adopting Participative

methods of learning.

To assist the graduates in finding employment opportunities in business and Industry.

Eligibility for Admission

Candidates seeking admission to the B.Com Degree Course must have passed the Higher

Secondary Examination (should have studied Commerce and Accountancy in HSC) Of the

Government of Tamil Nadu.

Duration of the Course

The duration of the course shall be three academic years comprising six semesters. With

two semesters in each academic year.

Courses of Study

The Subjects of study for Commerce Degree Course shall consist of the following:

Part I: Alternative Subjects

Part II: English

Part III:

1. Core Subjects

2. Electives with three courses

3. Allied Subjects

Part IV:

1. Non Major Electives

2. Skill Based Subjects

3. Environmental Studies

4. Value Education

Part V:

Extension Activities


Part I and II

Alternative Subjects and English Language Courses are 2 each in number.

Part III

The number of Core Courses shall be 17 and Elective Subjects shall be 3. Allied

Subjects cover 4 courses.

Part IV

The number of Non-major elective Courses shall be 2. A student shall have to choose any

two of the Non-Major Elective courses offered by other departments The number of Skill based

subjects shall be 6. Environmental Studies and Value Education Courses are 1 each in number.

Part V

These should be carried out outside the class hours. All the students shall have to enroll for

NSS/NCC/Sports & Games or any other service organization in the College and shall have to

earn minimum hours of attendance to be prescribed by the college. A candidate shall be awarded a

maximum of 1 credit for Compulsory Extension Service.

Credits

The term „credit‟ refers to the weightage given to a course, usually in relation to the

instructional hours assigned to it. The total credits, required for completing a B.Com Degree

Course is 142. The particulars of credits for individual components and courses are placed on

Table – 1.

Extra Credits Paper:

1. This paper is optional. Students may or may not select this paper. If he/she selects this

paper and if he/she passes the paper, then 2 extra credits will be added in his/her total credit to

the degree, even otherwise, it won‟t affect the completion of degree.

2. The paper is common to all UG Programmes.

3. The title of this paper is “Model Paper for Competitive Examinations”

4. Examination for this paper will be held at the end of the 6th

semester examinations.

5. There is no internal examination and only external examination for this paper.

6. Maximum marks for this paper is 100.

Scheme of Examination

It is presented on Table 2.


Evaluation

The performance of a student is evaluated in terms of percentage of marks with

aprovision for conversion to grade points. Evaluation for each course shall be done by a

continuous internal assessment by the concerned course teacher as well as by an end semester

examination which will be a written type examination of 3 hours duration and will be

consolidated at the end of the course. The ratio of the marks to be allotted to continuous

internal assessment and to end semester examination is 25 : 75 (i.e. Internal 25 marks and

External 75 marks). For practicals the ratio is 40:60. (i.e. Internal 40 marks and External 60

marks). The components for continuous internal assessment are:

Two tests and their average - 15 marks

Seminar/Group Discussion - 5 marks

Assignment - 5 marks

Total - 25 marks

Pattern of Question Paper

The question paper may have 3 parts.

Duration of the external examination is 3hours.

Part A

Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks

(Two questions from each unit)

Part B

Five questions (either or type ) 5 x 7 = 35 marks

(One question from each unit)

(Answers not exceeding two pages)

Part C

Three questions out of five 3 x 10 =30 marks

(One question from each unit)

(Answers not exceeding four pages)

Total : 75 marks


Part – IV

Contact Hours/ week : 2 hours

Duration of semester examination : 2 hours

Number of units in the syllabus : 3

Internal Marks : 25

External Marks : 75

Total Marks : 100

Question Paper Pattern (External)

Section-A

THREE Questions (either or type) 3 X 10 = 30

(One Question from each unit)

Section-B

THREE questions out of FIVE 3 X 15 = 75

(Atleast one question from each unit)

Total: 75 marks

Question Paper Pattern (Internal) Same as in External

Passing Minimum

1. 40% of the aggregate (Internal + External)

2. No separate pass minimum for the Internal.

3. 27 marks out of 75 is the pass minimum for the External (Theory).

4. 21 marks out of 60 is the pass minimum for the External (Practical).


B.Com.

Table -1: Course Pattern (Those who are joining in 2016 – 2017 and after)

Study

Components

Sem

I

Sem

II

Sem

III

Sem

IV

Sem

V

Sem

VI

Total

Hours

Total

Credits

Total

Papers

Total

Marks

Part-I

Alternative

Objects

6(3) 6(3) - - - - 12 6 2 200

Part-II English

6(3) 6(3) - - - - 12 6 2 200

Part-III

Core

Objects

5(4)

5(4)

5(5)

5(5)

6(4)

6(4)

5(3)

6(4)

6(4)

5(3)

6(5)

6(4)

6(5)

6(5)

6(5)

6(4)

6(4)

96 72 17 1700

Elective

Subjects

- - 5(5) 5(5) 6(5) - 16 15 3 300

Allied

Subjects-I

6(5) 6(5) - - - - 12 10 2 200

Allied

Subjects-II

- - 6(5) 6(5) - - 12 10 2 200

Part-IV

NME

Courses

- - 2(2) 2(2) - - 4 4 2 200

Skill based

subjects 2(2) 2(2) - - 2(2)

2(2)

2(2)

2(2)

12 12 6 600

Environmen

tal Studies - - - - 2(2) - 2 2 1 100

Value

Education - - - - - 2(2) 2 2 1 100

Part-V

Extension

Activities

- - - 0(1) - - - 1 1 -

Total 30

(21)

30

(23)

30

(23)

30

(24)

30

(25)

30

(24)

180 140 38 3800

Extra

Credits

Papers

2

Grand Total 142


B.Com

Table-2: Course Details and Scheme of Examination

(Those who are joining in 2016 – 2017 and after)

SEMESTER-I

Course

Components

Subjects Subject

Code

Hrs/

Weeks

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part I Vaniga

kadithangal

U16LAC11 6 3 3 25 75 100

Part II English I U16LAE11 6 3 3 25 75 100

Part III

Core

Subjects

Paper I

Retail

Marketing

U16COC11 5 4 3 25 75 100

Paper II

Financial

Accounting I

U16COC12 5 4 3 25 75 100

Allied

Subject I

Paper I

Managerial

Economics

U16ECA11 6 5 3 25 75 100

Part IV

Skill Based

Subject

Paper I

Advertising

U16COS11 2 2 2 25 75 100

Total 30 21 600


B.Com



SEMESTER-II

Course

Components

Subjects Subject

Code Hrs/

Weeks

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part I Kaappidu U16LAC21 6 3 3 25 75 100

Part II English I U16LAE21 6 3 3 25 75 100

Part III

Core Subjects

Paper III

MS Office U16COC21 5 4 3 25 75 100

Paper IV

Financial

Accounting II

U16COC22 5 4 3 25 75 100

Allied

Subject II

Paper II

Economic

Development

of India

U16ECA21 6 5 3 25 75 100

Part IV

Skill Based

Subject

Practical I

MS Office

Lab

U16COS2P1 2 2 2 40 60 100

Total 30 21 600


B. Com



SEMESTER-III

Course

Components

Subjects Subject

Code

Hrs/

Weeks

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core

Subjects

Paper V

Financial

Accounting III

U16COC31 6 5 3 25 75 100

Paper VI

Entrepreneurship U16COC32 5 4 3 25 75 100

Paper VII

H R M U16COC33 5 4 3 25 75 100

Elective

Subject

(a)Cost

Accounting

(b)Principles of

Management

U16COE31

U16COE32

6

4

3

25

75

100

Allied

Subject III

Part IV

Paper III

Business

Statistics

U16ECA31 6 4 3 25 75 100

Non

Major

Elective

Business

Accounting

U16CON31 2 2 2 25 75 100

Total 30 23 600


B. Com



SEMESTER-IV

Course

Components

Subjects Subject

Code Hrs/Weeks Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core

Subjects

Paper VIII

Partnership

Accounting IV

U16COC41 6 3 3 25 75 100

Paper IX

Banking Theory

Law & Practice

U16COC42 5 4 3 25 75 100

Paper X

Auditing U16COC43 5 4 3 25 75 100

Elective

Subject

Paper II

(a)Management

Accounts

(b) Marketing

Management

U16COE41

U16COE42

6

5

3

25

75

100

Allied

Subject IV

Paper I Business

Statistics

U16ECA41 6 4 3 25 75 100

Part-IV

Non

Major

Elective

Paper II

Business

Communication

U16CON41 2 2 2 25 75 100

Extension

Activities

U16CNA41

Total 30 22 600


B. Com



SEMESTER-V

Course

Components

Subjects Subject

Code

Hrs/

Weeks

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core Subjects

Paper XI

Corporate

Accounting

U16COC51 6 3 3 25 75 100

Paper XII

Resource

Management

Techniques

U16COC52 6 4 3 25 75 100

Paper XIII

Business Law-I U16COC53 6 4 3 25 75 100

Elective

Subject

Paper III

(a)Income

Tax – I

(b) Financial

Management

U16COE51

U16COE52

6

5

3

25

75

100

Part IV

Skill

Based

Paper II

Information

Technology

Practical II

Tally–Practical

U16COS51

2

2

2

2

2

2

25

40

75

60

100

100

Environmental

Studies

U16COS5P1

2 2 2 25 75 100

Extension

Activities

U16CNE51

Total 30 22


B. Com



SEMESTER-VI

Course

Components

Subjects Subject

Code

Hrs/

Weeks

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core

Subjects

Elective Subject

Paper XIV

Advanced

Special

Accounts

U16COC61 6 5 3 25 75 100

Paper XV

E. Commerce

U16COC62 6 5 3 25 75 100

Paper XVI

Industrial

Law

U16COC63 6 4 3 25 75 100

Paper XVII

(a)Company

Organisation

(b)Income

Tax II

U16COE61

U16COE62

6

4

3

25

75

100

Part IV

Skill

Based

Commerce

Practical

U16COS6P1

2 2 2 40 60 100

Paper III

Personality

Development

U16COS61

2 2 2 25 75 100

Value

Education

U16CNV61 2 2 2 25 75 100

Extra Credits Papers

Model Paper for Competitive

Examination

U16CNX61 2 3 100

Total 26


Sri S. Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)

Sattur – 626 203

Department of Commerce

(Those who are joining in 2016 -2017 and after)

SYLLABUS

Programme : B.Com Subject Code : U16LAC11

Semester : I No. of Hours Allotted: 6/week

Part III : Core Subject No. of Credits : 3

Title of the Paper : tzpff; fbjq;fs;

gFjp 1: tzpff; fbjq;fspd; mbg;gilf; $Wfs;: tzpff; fbjq;fspd; nghJ mikg;G kw;Wk; gbtq;fs; - fbj tiffs;

- rpwg;Gf; $Wfs; - Nehf;fk; - fbjk; vOJgth; vOJk; Kd; kdjpy; nfhs;s Ntz;ba nra;jpfs;.

gFjp 2: tpz;zg;gf; fbjq;fs; : Ntiy Ntz;b tpz;zg;gf; fbjk; - fUj;Jiu fhl;Lk; fbjq;fs; - flDf;fhf fbjq;fSk;

rpghhpRfSk; - tpahghuj;jpy; ehzakhf elg;gJ Fwpj;J fbjq;fs; - tpsk;gug;gb – mij jahhpf;Fk; Kiw.

gFjp 3: tpahghuf; fbjq;fs;: KidT fbjq;fs; - tprhuizfs; - tpiyg;Gs;spfs; - MizAWf;fs; - Gfhh;fSk;

rhpf;fl;lYk; - ruf;Fg; nghw;Wf; nfhz;lij cWjpnra;jy; - epYitj;njhif epidTWj;jy; - t#y; nra;jy; - fzf;if

Neh; nra;jy;.

gFjp 4: Vw;Wkjp ,wf;Fkjp njhlh;ghd fbjq;fs; - Kfthp njhlh;ghd fbjq;fs; - tq;fpf; fbjq;fs;-

fhg;gPl;Lf; fbjq;fs;

gFjp 5 - epWkr; nrayhpd; fbjq;fs;: gq;FjhuUld; ,af;Feh;fSld; nrayhpd; fbjj; njhlh;Gfs; -

epWkf; $l;lk; - jPh;khdq;fs; - epfo;r;rpf; Fwpg;Gj; jahhpj;jy;. - mwpf;if jahhpj;jpy; : jdp egh;

mwpf;if – FO mwpf;if – mq;fhb mwpf;if – gs;sp tpguf; Fwpg;gpypUe;J mwpf;if jahhpf;Fk;

Kiwfs;.

Fwpg;G: tzpftpay; Mrphpah;fs; ,e;jg; ghlj;ij elj;jTk; tpilj;jhs; jpUj;jTk; ghpe;Jiuf;fg; gLfpwJ.

Text Book:


lhf;lh; eh. KUNfrd; tzpff; fbjq;fs; tp. kNdhfh; (M.M. Publishers) 2009)

Reference Book:

lhf;lh; v];. uhNIe;jpud; (Pavai Publication 2008)

Prepared by:

Signature :



(An Autonomous Institution Re-accredited with “A” grade by NAAC)

SATTUR -626 203.


(Those who are joining in 2016-2017 and after)

SYLLABUS

Programme : B.Com Subject Code :U16COC11

Semester : I No.of Hours Allotted : 6/week

Part III : Core Subject No.of Credits : 4

Title of the paper : RETAIL MARKETING

UNIT I

Definition and scope of retailing, evolution of retailing, features of retailing, trends in

retailing in India, importance of retailing, types of retailers, retail organization.

UNIT II

Nature and scope of retail marketing, characteristics of retailing, retail marketing strategies,

functions of retailing, types of retail marketing – store retailing, non-store retailing

UNIT III

Retail location factors – location site and types of retail development, types of decision on retail

location, location techniques, retail property development, branding in retailing – role of branding,

brand updating.

UNIT IV

Retail promotion, objectives, sales promotion, Supply chain management- Supply channel and

channel flows, functions of manufacturers and intermediatary in supply chain, services of

wholesalers, channel partners and retail logistics.

UNIT V

Role of information technology in retailing, Ethical and legal issues in Retailing, consumerism –

legislation for consumer protection, dealing with ethical issues, business ethics and social

responsibility.


Text Book

Title of Book : Retail Marketing

Names of the Author : Dr. L. Natarajan,

Publisher : Margham Publication. 2015

Reference Books

1. Title of Book : Retail Management

Names of the Author : Vadamani, Gibson

Publisher : Jaici Publising House, Delhi

2. Title of Book : Modern retail management

Names of the Author : J. N. Jain & P. P. Singh

Publisher : Regal Publication, New Delhi

3. Title of Book : Retail management

Names of the Author : Suja Nair

Publisher : Himalaya Publishing House

Prepared by :

Signature :



(An Autonomous Institution Re-accredited with “A” grade by NAAC)

SATTUR -626 203.



SYLLABUS


Semester : I No.of Hours Allotted : 5/week

Part III : Core Subject Paper - II No.of Credits : 4

Title of the paper : FINANCIAL ACCOUNTING -I

Objectives:

To educate the learners about fundamentals of accounting.

To make the learners become familiar with preparation of Bank reconciliation statement and Final

Accounts.

UNIT I : Fundamental Principles of Accounting

Definition – Accounting Principles – Double Entry System of Accounting – Journal – Ledger –

Trial Balance – Subsidiary Books – Errors and Rectification.

UNIT II: Final Accounts

Trading and Profit and Loss Account – Closing Entries – Balance Sheet – Adjustment Entries –

Loss of Stock by Fire – Goods Distributed as Free Samples – Manager‟s Commission –

Manufacturing Account.

UNIT III : Bank Reconciliation Statement

Need – Importance - Causes for Difference in Balance in the Bank Pass Book and Bank

Column in Cash Book – Preparation of Bank Reconciliation Statement.

UNIT IV : Depreciation

Meaning – Purpose – Factors Involved – Methods – Straight Line Method, Written Down Value

Method, Annuity Method, Sinking Fund Method – Sale of Assets – Change in the Method of

Depreciation – Provision and Reserve.

UNIT V : Insurance claims

Meaning – Need – Loss of Stock Policy – Gross Profit Ratio – Average Clause - Loss of

profit policy (simple problems only).


Text Book

Title of Book : Advanced Accounting

Names of the Author : Arulandam & Raman


Edition / Year : 2007.

Reference Book 1:

Title of Book : Advanced Accountancy

Names of the Author : Jain S.P., Narang K.L.,

Publisher : Kalyani Publishers, Delhi.

Edition / Year : Second Revised Edition 2011

Reference Book 2:

Title of Book : Advanced Accounting

Names of the Author : R.L.Gupta

Publisher : S.Chand Delhi

Edition / Year : 2007.

Note : The questions should be asked in the ratio of 80% for problems and 20% for theory.

Prepared by :

Signature :



(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)

SATTUR – 626 203.


(For those who are joining in 2016-2017 and after)

SYLLABUS

Programme : B.Com Subject Code :U16COS11

Semester : I No. of Hours allotted : 2 /Week

Part IV : Skill Based Subject – Paper I No. of Credits : 2

Title of the Paper: ADVERTISING

Objectives :

To educate the learners about Advertising.

To make the learners to become familiarize in the functioning of Advertising

Unit I Advertising & Publicity

Meaning - Definition – Objectives and Functions of Advertising – Importance of Advertising in

Modern Marketing.

Unit II

Types of Advertising – Advertising Media – Print Media - Electronic Media - Advantages and its

Limitations

Unit III

Advertisement Copy – Meaning – Characteristics - Preparation of Advertisement Copy – Advertising

agency and its role.

Text Book :

1. Marketing Management Principles and practices – RSN Pillai and Bhagavathi, S.Chand and Company

Ltd, New Delhi, 2011.

References :

1. Advertising Theory and Practice, S.A .Chunawalla, K.J.Kumar, K.C.Sethla Himalaya Publishing House,

New Delhi, 2011.

2. Advertising and Sales Promotion Management S.L.Gupta, V. V.Ratna, Sultan chand Dropadi Devi

Education Function, New Delhi, 2011.

Prepared by :

Signature :




SATTUR – 626 203.



SYLLABUS

Programme : B.Com Subject Code :U16LAC21

Semester : II No.of Hours : 5 weeks

Part III : Core Subject- Paper II No.of Credits : 3

Title of the Paper : fhg;gPL– Nfhl;ghLfSk; eilKiwfSk;

myF 1: fhg;gPL - ,yf;fzk; - ,lh;ghL - ,d;dy;fs; - ,ilA+W – fhg;gPl;bd; Kf;fpaj;Jtk; -

fhg;gPl;bd; $Wfs; - fhg;gPl;L xg;ge;jk; - fhg;gPL xg;ge;j;jpd; tiffs; - fhg;gPl;bd;

mbg;gilf; nfhs;iffs; - ,ul;ilf; fhg;gPL – kW fhg;gPL - fhg;gPl;bd; gzpfSk;

,d;wpaikhaikAk;.

myF 2: MAs; fhg;gPL – nghUs; - MAs; fhg;gPl;L xg;ge;jj;jpd; mbg;gilf; $Wfs; -;

gj;jpuq;fspd tiffs; - KO MAs; kw;Wk; Fwpj;j fhyf;fhg;gPL – gzk; kPl;Lg; gj;jpuk; -

fhg;GWjpf; njhif kPl;rpapd; mbg;gilapy; gj;jpuk; - xUtUf;F Nkw;gl;l egh;fSf;Ff;

fhg;gPl;Lg; gj;jpuk; - ,yhgk; ,ize;j gj;jpuk; - ,yhgk; ,izah gj;jpuk; - fhg;gPl;bd; gpw

tiffs; - Mz;Lj; njhif nghUs; - Mz;Lj; njhif xg;ge;jk;.

myF 3: Kidkk; fzf;fpLjy; - tiffs; - ,wg;G tPjk; - kjpg;gPL – epjp KjyPL – Kf;fpaj;Jtk; -

KjyPl;bd; Nfhl;ghLfs; - gzk; kw;Wk; mjidg; gphpj;Jf; nfhLj;jy; - MAs; fhg;gPL

nra;Ak; Kiw – epge;jidfs; - taJf;fhd mj;jhl;rp – Kidkk; nrYj;Jjy; - rYif ehl;fs; -

gj;jpuk; chpik ,oj;jy; - gj;jpuk; chpik kPl;G – ruz; kjpg;G.

myF 4: MAs; gj;jpuk; vLg;gjw;Fhpa nray;Kiw – Kd; nkhopg; gj;jpuk; - eilKiw mwpT

– Kfthpd; ,ufrpa mwpf;if – kUj;Jtg; ghpNrhjid - ,e;jpa MAs; fhg;gPl;Lf; fofk; -

Fwpf;Nfhs;fs; - ,e;jpa MAs; fhg;gPl;Lf; fofj;jpd; gq;F – jdpahh; kakhf;fy; - MjuTk;>

vjph;g;Gk; - jw;Nghija epiy.

myF 5:


fly; fhg;gPL - ,yf;fzk; - xg;ge;jj;jpd; jd;ik – fly;rhu fhg;gPL - epge;jidfs; -

fly;rhh; ,lh;ghLfs; - fly;.rhh;e;j fhg;gPl;bd; tiffs;.

jP fhg;gPL - ,yf;fzk; - jP fhg;gPl;bd; ,ay;Gfs; - gy;tifahd fhg;gPl;Lg;

gj;jpuq;fs; - fhg;gPl;L xg;ge;jj;jpd; epge;jidfs;.

Text Book:

Dr. L. nuq;fuhId;> =nuq;fhgjpg;gfk;> ,uhIghisak;. 2006)

Reference Book:

1. Kidth; v];.gPh;KfkJ> v];.v.vd;. \hRyp ,g;uh`pk; gh]; gg;spNfr\d;];>kJiu> 2014. 2. Dr. G .Njd;nkhop>T. jkpo;r;nry;tp>Merit India Publication kJiu> 2014.. 3. Dr. v];.uhNIe;jpud;>ghitgg;spNf\d;];> nrd;id-2008

Prepared by :

Signature :


Sri S.Ramasamy Naidu Memorial College

(An Autonomous Institution Re-accredited with „A‟ grade by NAAC)

SATTUR – 626203

Department of Commerce (For those who are joining in 2016-2017 and after)

SYLLABUS Programme : B.Com Subject Code :U16COC21

Semester : II No of Hours Allotted : 5

Part III : Core Subject – Paper III No of Credits : 4

Title of the Paper: MS OFFICE

Objectives :

On successful completion of the course the students will be able

To understand the Basics of Computers and Operating Systems

To provide an in-depth training in use of office automation packages, internet etc., essential for a

modern office for day to day office management.

Unit – I Fundamentals of Computers

Introduction to Computers – Characteristics of Computers – History of Computers – Generation of

Computers – Types of Computers – Basic Computer organization –Components of Computer System –

Input and Output Devices.

Unit – II Windows Operating System

Meaning– Objectives – History – Operating System Examples – Microsoft Windows – Basic Concepts

of Windows Operating System – Start Menu – Power Control – Opening and Closing an Application –

Manipulating Windows – Storing, Removing and Printing Files.

Unit – III Microsoft Word

Introduction – History – Getting Started – Features of Microsoft Word 2007 – Basic File Manipulation –

Editing a Document – Formatting the Text – Formatting a Paragraph – Bulleting and Numbering List –

Checking spelling and Grammar – Table – Mail Merge.

Unit – IV Microsoft Excel

Introduction – History – Getting Started – Microsoft Excel Window – Formulas and Data Formatting –

Creating Excel Function, Filling cells and Printing – Charts.


Unit – V Microsoft PowerPoint

Introduction – History – Getting Started – The PowerPoint Window – Creating first PowerPoint

Presentation – Object and Slide Animations – Using Outline, Slides Tabs, Sorter view – Print.

Text Book

Title of the Book : Learning Computers and Microsoft Office Suite

Name of the author : S. Pradeep Kumar Kenny

Publisher : KK Publications

Edition / Year : First Edition, 2012.

Reference Book - 1

Title of the Book : PC Software for Windows 98 made simple

Name of the author : R.K.Taxali

Publisher : Tata MC Graw Hill Publishing Company Limited

Edition / Year : 2008

Reference Book - 2

Title of the Book : Computer Course Kit

Name of the author : Vikas Gupta Complex

Publisher : Dream Tech Press, New Delhi

Edition / Year : 2001

Prepared by :

Signature :


SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE


Sattur – 626 203



SYLLABUS

Programme : B.Com Subject Code : U16COC22

Semester : II No. of Hours Allotted: 5/week

Part III : Core Subject – Paper – IV No. of Credits : 4

Title of the Paper : FINANCIAL ACCOUNTING - II

Objectives

To make the learners to be through with accounting for non – trading concerns.

To enable the learners to be familiar with Bill of Exchange, Account Current, Self-balancing

system and single entry.

Unit 1

Single Entry System – Accounts from Incomplete Records – Meaning – Advantages and Limitations

of Single Entry System – Difference between Single Entry and Double Entry System – Methods of

Ascertainment of Profit – Net worth Method – Conversion Method ( Simple Problems Only)

Unit II

Accounting of Non - Trading Concerns – Difference between Receipts and Payments Account and

Income and Expenditure Account – Revenue and Capital Receipts and Payments – Treatments of Various

Special Items in Income and Expenditure Account – Preparation of Income and Expenditure Account and

Balance Sheet.

Unit III

Self Balancing System- Meaning – Advantages – Procedure -- Journal Entries – Self Balancing

Ledger – Transfer from one Ledger to Another – Sectional Balancing System-Sale or Return

Unit IV

Bill of Exchange – Meaning – Advantages- Difference between Bill of Exchange and Promissory

Note – Trading and Accomodation Bills- Renewals, Dishonour – Due to Insolvency, Retiring of Bills.


Unit V

Average Due date – Meaning – Calculation of Due Date Based on Holidays Intervention – Interest

calculation.

Account Current – Meaning – Methods of calculation of Interest – Forward Method – Red Ink

Interest – Epoque Method – Periodical Balance Method.

Text Book

Title of Book : Advanced Accountancy

Names of the Author : Jain S.P., Narang K.L.,


Edition/Year : Second Edition – 2011

Reference Books:

1. Title of Book : Advanced Accountancy,

Names of the Author : M.A. Arulananthm.,

Publisher : Himalaya Publishing House. 2008

2. Title of Book :Advanced Accounting

Names of the Author : Shukla & Grewal,

Publisher : S Chand New Delhi 2000

Note: The questions should be asked in the ratio of 80% for Problems and 20% for Theory

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Programme : B.Com Subject Code : U16COS2P1

Semester : II No of Hours Allotted : 2/week

Part IV : Skill Based Subject -Practical I No of Credits : 2

Title of the Paper : MS Office Lab

MS-Word

Preparing a business letter.

Preparing a document with different font styles, font sizes, paragraph

Formatting, header & footer.

Using Mail Merger.

MS-Excel

Usage of statistical function

Inventory worksheet.

Manipulating ranges.

Creating a sales chart

Power point

Preparation of a slides and hand outs.

Preparation of various slide layouts with different templates

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Semester : III No. of Hours Allotted: 6/week

Part IV : Core Subject Paper –V No. of Credits : 5

Title of the Paper : Financial Accounting III

Objectives:

To educate the learners about various accounting systems

To enrich the learners to be familiar with accounting for Royalty and Consignment

UNIT I:

Royalty Accounts – Meaning – Short Working and Minimum Rent , Recoupment of Short Working –

Fixed and Floating Right - Accounting Treatment in the Book of Lessor and Lessee ( Excluding Sub –lease)

UNIT II

Hire Purchase System - Meaning – Features – Distinction Between Hire Purchase and Installment

Purchase System – Calculation of Interest – Cash Price – Accounting Treatment in the Books of Hire

Purchaser and Hire Vendor – Default and Repossession – (Excluding Stock Debtor System and Hire

Purchase Trading Account) – Installment Purchase System – Accounting Treatment in the Books of Buyer

and Seller.

UNIT III

Branch Accounts – Meaning – Objectives – Accounting for Dependent Branches (Debtor system

only) – Goods Sent to Branch at Cost Price and Invoice Price.

Departmental Accounts – Meaning- Advantages – Distinction between Branches and Departments –

Allocation of Expenses – Inter Departmental Transfer.

UNIT IV:

Consignment Accounts – Meaning – Features – Distinction between Sale and Consignment – Invoice

of Goods at Cost Price – Proforma Invoice Price – Valuation of Unsold Stock – Loss of Stock – Accounting

Treatment – Normal Loss – Abnormal Loss.


UNIT V

Insolvency Accounts – Meaning –Difference between Balance Sheet and Statement of Affairs –

Preferential Creditors – Individual and Firm – Statement of Affairs and Deficiency Account (List H).

Text Book

Title of the Book : Advanced Accountancy

Name of the author : Jain S.P., Narang K.L.,


Edition/Year : Second Edition - 2011

Referecnce Book 1:


Name of the author : M.A.Arulandam & R.S.Raman

Publisher : Himalaya Publishing House – Mumbai.

Edition/Year : Sixteenth Edition – 2006.

Referecnce Book 2:

Title of the Book : Advanced Accountancy – Volume I

Name of the author : T.S Reddy

Publisher : Margum Publishers – Chennai

Edition/Year : 2013.

Note : The questions should be asked in the ratio of 80% for problems and 20% for the

theory.

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Semester : III No. of Hours Allotted : 5/week

Part III : Core Paper –IV No. of Credits : 4

Title of the Paper : ENTREPRENEURSHIP

Objectives:

To enable the students familiar with the Entrepreneurship Development.

To educate the students about the scope of Women Entrepreneur.

Unit – I

Entrepreneur – Meaning – Definition – Importance of an Entrepreneur – Qualities of an

Entrepreneur - Functions of an Entrepreneur – Difference between Entrepreneur and Intrapreneur

- Difference between Entrepreneur and Manager - Types of an Entrepreneurs – Women

Entrepreneur – Problems of Women Entrepreneur - Recent Trends in Women Entrepreneurship.

Unit – II

Entrepreneur in Economic Development – Factors affecting Entrepreneurial growth – Economic

and Non-Economic factors – Entrepreneurial Motivation – Theories of Motivation – Motivating

Factors.

Unit – III

Search for a Business Idea – Sources of Business Ideas – Idea processing and Selection – Project

Classification – Aspects of Project – Project Life Cycle – Project Identification – Desk Research

and Techno Economic survey.

Unit – IV

Project formulation – Meaning – Stages of Project Formulation - Project Report – Meaning –

Contents of the Project Report – Planning Commissions Guidelines – Project Appraisal –

Concepts – Stages of Project Appraisal – Methods of Project Appraisal (Theory Only).

Unit – V

Marketing and Institutional Finance to Entrepreneurs – Marketing Services by SIDO – Marketing

Development Assistance - IDBI – IFCI – ICICI – IRBI – UTI – Institutional Support to

Entrepreneurs – NSIC –SIDO-SSIB- DICs-TCO.


Text Book

Title of the Book : Entrepreneurial Development

Name of the author : Dr. L.Rengarajan

Publisher : Sree Renga Publications.

Edition/Year : 2010

Referecnce Book 1:

Title of the Book : Entrepreneurship Development

Name of the author : E.Gordon and K.Natarajan


Edition/Year : 6th

Revised edition, 2017

Referecnce Book 2:

Title of the Book : Entrepreneurship & Small business Management

Name of the author : Dr.P.T.Vijayashree & Dr.M.A.Alagammai

Publisher : Margham Publications, Chennai

Edition/Year : 2010

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Part III : Core Subject – Paper – VII No. of Credits : 4

Title of the Paper : HUMAN RESOURCE MANAGEMENT

Objectives

To provide a sound understanding of the basic principles of Human Resource Management

and their applications in the business and industry.

Unit I Introduction to Human Resource Management

Human Resource Management: concepts- objectives – scope – function- evoluation and development

of Human Resource Management.

Unit – II Human Resource planning

Human Resource planning: concepts- objectives- Importance- process of Human Resource planning-

job analysis – process of job analysis- job description- job specification- job design- factors affecting job

design- job evaluation – procedure of job evaluation.

Unit –III Recruitment and selection

Recruitment concept- process- factors affecting recruitment – sources of recruitment – methods of

recruitment – selection - process of selection.

Unit – IV Human Resource Development

Training : concept –Importance, assessment of training needs- methods of training – development

concept- executive development- importance- objectives – methods- evaluation of effectiveness of training.

Unit –V Performance Appraisal

Performance appraisal: concept – Importance methods of appraisal –Traditional and Modern methods

- problems in performance appraisal – potential appraisal.


Text Book:

Title of the Book : Human Resource Management

Name of the author : Dr. S.S.Khanka

Publisher : S.Chand And Company Pvt Ltd.

Edition/Year : 2008

Referecnce

Title of the Book : Human Resource Management

Name of the author : L.M.Prasad

Publisher : Sultan Chand and Sons.

Edition/Year : 2010

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Programme : B.Com Subject Code : U16COE31


Part IV : Elective Subject –Paper I (a) No. of Credits : 4

Title of the Paper : COST ACCOUNTING

Objectives :

To enable the students to understand the concepts of costing

To make the students aware of various methods of costing

UNIT I

Cost Accounting :Meaning – Objectives – Importance – advantages – Cost Accounting Vs. Financial

accounting – Cost Accounting Vs. Management accounting – Cost Concepts – Classification and Elements of

Cost – Preparation of Cost Sheet.

UNIT II

Material : Purchase Procedures – Purchase of Materials – Store Keeping – Different Level of Stock –

EOQ (Economic Order Quantity) – Material Issue Procedure – Pricing of Materials – FIFO – LIFO –Simple

Average Method and Weighted average Method.

UNIT III

Labour – Control of Labour Cost – Labour Turnover – Methods of Remunerating Labour – Time

Rate – Piece Rate – Tailors Differencial Piece Rate system - Merrick‟s Multiple Piece Rate System –

Incentive schemes - Halsey – Rowan wage Plans .

UNIT IV

Overhead – Meaning – Classification – Allocation Apportionment – Absorption – Redistribution of

overhead – Methods – Primary Distribution of overheads – Secondary Distribution of Overheads – Machine

hour rate.


UNIT V

Methods of Costing – Job Costing – Contract Costing – Process Costing – Normal loss – Abnormal

loss and gain.

Text Book

Title of the Book : Cost Accounting

Name of the author : T.S.Reddy and Hariprasad Reddy

Publisher : Margham Publications, Chennai.

Edition/Year : Fourth, 2011

Referecnce Book 1:


Name of the author : R.S.N.Pillai and Bhagawathi

Publisher : S.Chand & Company Ltd.

Edition/Year : 2012

Referecnce Book 2:


Name of the author : S.N.Maheswari

Publisher : Sultan Chand Publications

Edition/Year : 2010

Note : The questions should be asked in the ratio of 60% for Problems and 40% for Theory.

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Part IV : Elective Subject –Paper I(b) No. of Credits : 4

Title of the Paper : PRINCIPLES OF MANAGEMENT

Objectives :

To make the learners familiar with the Management Principles

To impart Knowledge about the functions of Management

UNIT I : Management:

Introduction – Meaning – Definition – Characteristics of Management – Functions of

Management – Importance of Management – Functions of Manager –Role of Manager.

UNIT II : Planning and Organisation :

Introduction –Meaning – Objectives of Planning – Nature of Planning - Importance of Planning –

Steps in Planning Process – Methods of Planning.

Organisation – Meaning – Definition – Functions of Organisation – Principle of Organisation –

Characteristics of Organisation – Importance of Organisation.

UNIT III : Staffing :

Definition – Elements of Staffing – Recruitment – Meaning – Definition – Sources of Recruitment

– Selection – Meaning – Importance of Selection – Stages in Selection Procedure –Training : Meaning –

Importance – Methods of Training.

UNIT IV: Leadership and Decision Making:

Meaning –Importance – Leadership Style – Motivation – Types of Motivation – Importance –

Decision Making – Process of Decision Making.

UNIT V : Control:

Meaning – Definition – Scope of Control – Requirements of Effective Control System –

Advantages and Limitations of Control – Types of Managerial Control.


Text Book

Title of the Book : Principles of Management

Name of the author : T.Ramasamy



Referecnce Book 1:


Name of the author : G.K.Vijayaraghavan, M.Sivakumar

Publisher : Lakshmi Publications.

Edition/Year : 2004

Referecnce Book 2:


Name of the author : K.Natarajan


Edition/Year : 2000

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Programme : B.Com Subject Code : U16CON31

Semester : III No. of Hours Allotted : 2/week

Part IV : Non Major Elective Paper – I No. of Credits : 2

Title of the Paper : BUSINESS ACCOUNTING

Objectives :

To educate the learners about fundamentals of Accounting

Enable the learners to acquire knowledge about the practical usage of Accounts.

UNIT I

Introduction – Book keeping – accountancy –Double entry system – Classification of Accounts –

Rules, Scope, Advantages and limitations of Double Entry system - Books of original entry – Journal –

advantages of Journal – Rules of Journal entry.

UNIT II

Subsidiary books – Purpose – Types – advantages-Purchase book, Sales book, Purchase returns book,

Sales returns books and Cash book (single column only).

UNIT III

Book of final entry –Ledgers – Preparation of Trial Balance –Advantages- Final Accounts of Sole

Trading concerns - Preparation of Trading, Profit & Loss Account and Balance sheet with adjustments

(Closing Stock, Prepaid Expenses, Outstanding Expenses and Depreciation Only).

Text Book

Title of the Book : Principles of Accounting

Name of the author : Nagarajan and Vinayagam

Publisher : S.Chand And Company Ltd.

Edition/Year : 2010


Referecnce Book 1:

Title of the Book : Principles of Accounting

Name of the author : T.S.Reddy and A.Murthy

Publisher : Margham Publications, Chennai

Edition/Year : 2011

Referecnce Book 2:


Name of the author : Dr.M.A.Arulandam & Dr.K.S.Raman


Edition/Year : 2011

Note :

The questions should be asked in the ratio of 60% for Theory and 40% for Problems.

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Programme : B.Com Subject Code :

Semester : IV No. of Hours Allotted: 6/week

Part III : Core Subject Paper - VIII No. of Credits : 3

Title of the Paper : PARTNERSHIP ACCOUNTING

Objectives :

To acquire knowledge of Partnership Concepts

To educate the learners about various accounting systems in Partnership

UNIT I

Partnership: General Principles of partnership – Profit and Loss Appropriations Accounts – Capital

Accounts – Fixed and fluctuating – Past adjustments and guarantees.

UNIT II

Admission of a Partner – Profit Sharing Ratio – Goodwill Treatment – Revaluation of Assets &

Liabilities – Accumulated Profit – Losses and Reserves.

UNIT III

Retirement of Partner – Profit Sharing Ratio – Revaluation of Assets and Liabilities – Payment to the

Retiring Partner.

Death of a Partner – Settlement of Amount due to Legal Representative – Joint Life Policy –

Surrender Value – Premium paid as an Expense –as an Asset – as an Asset and Reserve.

UNIT IV

Dissolution of a Film – Accounting Treatment for Dissolution – Treatment of Unrecorded Assets and

Liabilities.

Insolvency of a Partner – Garner Vs Murray Case – Insolvency of all Partners.

UNIT V

Piecemeal Distribution – Methods – Proportionate Capital Method – Maximum Loss Method.


Text Book


Name of the author : Jain S.P., Narang K.L.,



Referecnce Book 1:


Name of the author : M.A.Arulanantham & Raman

Publisher : Himalaya Publication

Edition/Year : 2010

Referecnce Book 2:


Name of the author : T.S.Reddy & A.Murthy

Publisher : Margam Publications Chennai

Edition/Year : 2014

Note: The questions should be asked in the ratio of 80% for problems and 20% for Theory.

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Part III : Core Subject Paper - VIII No. of Credits : 4

Title of the Paper : BANKING LAW AND PRACTICE

OBJECTIVE:

To provide basic knowledge on the banking law and practice

Unit - I

Origin of Banking – Banker and Customer: General and special relationship – Types of Customers –

key norms - Procedures and Practices in opening and operating the accounts of customers – Different types

of deposits – Commercial Banks- Functions – Reserve Bank of India– functions of RBI.

Unit - II

Pass Book – Cheques – Features- Types of Crossing and Endorsements – Material alterations.

Unit – III

Paying Banker – Holder –Holder in due course – Payment in due course – Statutory

protection – Duties – Collecting banker – Statutory protection.

Unit - IV

Bank Lending – General principles of sound lending – secured Vs Unsecured Advances –Types of

Advances: OverDraft, Cash Credit, Hypothecation, Pledge and Mortgage.

Unit – V

E-Banking – Internet Banking - Home Banking – Mobile Banking – Virtual Banking –

ATM – Credit Card – Debit Card – NEFT – RTGs

TEXT BOOK

1. Banking Theory Law and Practice – Gordon & Natarajan

Himalaya Publicing House, Madras 2008


REFERENCE BOOKS

1. Maheshwari, S.N: Banking Law and Practice

Kalyani Publishers, New Delhi, 2010

2. Radhaswamy & Vasudevan: Text Book of Banking.

S.Chand & Company , 2008

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Part III : Core Subject Paper - X No. of Credits : 4

Title of the Paper : AUDITING

Objectives :

To make the learners to understand the fundamentals of auditing.

To make the learners to become familiar with the internal control and audit report.

UNIT I

Auditing – Meaning - Definition – Objectives – Origin and Development – Classification –

Advantages – Difference between Book-keeping, Accountancy, Auditing and Investigation – Types of Audit

- Qualities of an Auditor – - Considerations before commencement of new Audit.

UNIT II

Planning the Audit : Introduction – Audit Engagement – Audit Programmes – Advantages and

Disadvantages of Audit Programmes – Working papers – Audit note book.

UNIT III

Internal Control – Meaning – Importance – Internal Check – Internal Check for various transactions –

Internal Audit – Difference between Internal Audit and Statutory Audit – Difference between Internal Check

and Internal Audit.

UNIT IV

Vouching – Meaning – Importance – Duties of an Auditor – Vouching of Cash Transactions –

Vouching of Trading Transactions – Verification and Valuation of Assets and Liabilities.

UNIT V

Company Audit – Qualification and Disqualification of an Auditor – Appointment – Remuneration –

Rights and Duties of an Auditor – Removal - Liabilities of an Auditor – Liabilities for Negligence –

Liabilities of Misfeasance – Criminal Liability – Liability to Third Party.


Text Book

Title of the Book : Practical Auditing

Name of the author : B.N.Tandon

Publisher : S.Chand & Company Ltd., Ramnagar, New Delhi.


Referecnce Book 1:

Title of the Book : Theory and Practical Auditing

Name of the author : N.Thanulingam

Publisher : Himalaya Publishing House.

Edition/Year : 1st Edition 2011.

Referecnce Book 2:

Title of the Book : Principles and Practice of Auditing

Name of the author : R.R.Gupta

Publisher : Sultan Chand & Sons, New Delhi.


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Part III : Elective Subject Paper –II (a) No. of Credits : 5

Title of the Paper : MANAGEMENT ACCOUNTING

Objectives

To enable the students to understand the concept and relevance of Management Accounting.

To enable the learners to understand the financial statement analysis and CVP analysis.

Unit I

Management Accounting – Nature and Scope – Difference between Financial Accounting and

Management Accounting – Difference between Cost Accounting and Management Accounting – Advantages

and Limitations of Management Accounting.

Unit II

Ratio Analysis – Meaning- Nature – Uses and Limitations of Ratio Analysis – Classification of Ratios

– Liquidity – Profitability – Turnover – Solvency Ratios – Construction of Balance Sheet from Ratios.

Unit III

Funds Flow Statements – Meaning and concept of fund – Importance – Limitations of Funds Flow

Statement – Statement of changes in working capital – Calculations of Funds from Operations – Preparation

of Funds Flow Statement (Simple Problems Only).

Cash Flow Statement – Meaning – Advantages – Limitations – Difference between Funds Flow

Statement and Cash Flow Statement – Computation of Cash from Operations – Preparation of Cash Flow

Statement in AS – 3 Revised Format (Simple Problems Only).

Unit IV

Marginal Costing – Meaning – Features – Advantages and Disadvantages –Cost – Volume Profit

Analysis – Break Even Analysis- P/V Ratio – Margin of Safety – Applications of Marginal Costing

Techniques – Fixation of Selling Prices – Exploring New Markets – Make or Buy decision – Key Factor –

Product Mix.


Unit V

Budgeting – Meaning – Objectives – Budgetary Control – Advantages – Limitations – Classification

of Budgets – Sales Budget, Production Budget, Cash Budget, Flexible Budget – Zero Base Budgeting

(Theory Only).

Text Book :

Title of the Book : Management Accounting

Name of the author : T.S.Reddy and Prasad Reddy

Publisher : Margham Publications, Chennai.

Edition/Year : 2013

Reference Book 1:


Name of the author : Dr.S.N.Maheswari

Publisher : Sultan Chand & Sons, New Delhi

Edition/Year : 2010

Reference Book 2:


Name of the author : R.S.N.Pillai & Sons, New Delhi


Edition/Year : 2011

Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.

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Part III : Elective Subject Paper -II (b) No. of Credits : 5

Title of the Paper : MARKETING MANAGEMENT

Objectives

To make the students understand the nature and scope of marketing.

To enable the learners to acquire knowledge about the product planning pricing.

Unit I

Marketing – Definition – Classification – Nature – Features – Functions – Evolution of Marketing

Concept – Importance of Marketing.

Unit II

Product – Classification – Product planning – Modification – Diversification – Elimination – New

Product Development – Product Failures – Product Life Cycle.

Unit III

Pricing – Meaning – Objectives – Factors Influencing Price Determination – Methods and Types of

Pricing - Cost Oriented Pricing – Demand Oriented Pricing – Competitive Pricing – New Product Pricing –

Product Line Pricing – Geographical Pricing – Psychological Pricing – Skimming pricing – Penetrating

Pricing.

Unit IV

Channels of Distribution – Channel Functions – Factors to be Considered in Channel Selection –

Middlemen in Distribution – Agent middlemen : Functions – Kinds – Merchant Middlemen : Functions –

Wholesalers : Characteristics –Services – Importance – Functions – Services – Retailers : Types – Functions

– Advantages.


Unit V Recent Trends in Marketing – Direct Marketing – Meaning – Channels – advantages .

On Line Marketing: Meaning – Types –Channels –Advantages - Green Marketing: Meaning – Importance.

Text Book :

Title of the Book : Marketing Management

Name of the author : C.P.Gupta & N.Rajan Nair



Reference Book 1:

Title of the Book : Marketing

Name of the author : R.S.N.Pillai & Bagavati


Edition/Year : 2011

Reference Book 2:

Title of the Book : Marketing

Name of the author : J.Jayasankar

Publisher : Margham Publications.


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Programme : B.Com Subject Code : U16CON41


Part IV : Non Major Elective Paper -II No. of Credit : 2

Title of the Paper : BUSINESS COMMUNICATION

Objectives :

To acquire knowledge about the writing of Business letters and letter for appointment.

To enrich knowledge about the banking correspondence in Business Communication.

UNIT I

Business Communication – Meaning – Essential – Importance – Methods – Types – Communication

through Letters – Layout of Letter – Application for Appointment – Interview letters – Appointment order.

UNIT II

Business Enquiries – Solicited & Unsolicited Enquiries – Offers and Quotations – Orders – Execution

of Orders.

UNIT III

Banking Correspondence – Opening a New Account – Stop Payment – Requesting for Overdraft.

Text Book

Title of the Book : Modern Commercial Correspondence

Name of the author : R.S.N.Pillai

Publisher : S.Chand & Company Ltd

Edition/Year : Reprint 2011.

Referecnce Book 1:

Title of the Book : Business Communication

Name of the author : Dr.P.Sundara Pandian, Dr.B.Ravichandran

Publisher : M.M.Publishers, Virudhunagar

Edition/Year : 2007


Referecnce Book 2:

Title of the Book : Business Communication

Name of the author : N.S.Raghunathan

Publisher : Margham

Edition/Year : 2011

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Semester : V No. of Hours Allotted: 6/week

Part III : Core Subject – Paper – XI No. of Credits : 3

Title of the Paper : CORPORATE ACCOUNTING

Objectives

To acquire knowledge about the Company accounts

To get training in valuation of shares and goodwill

Unit I

Company accounts – Introduction – Accounting procedure for issue of equity and preference shares –

Forfeiture and reissue of share – Rights issue – Bonus issue – Redemption of preference shares.

Unit II

Debentures – Different types of issues – Redemption of debentures – Purchases of own debentures –

Ex interest & Cum interest – Purchase of own debentures as investment – Cancellation of own debentures.

Unit III

Valuation of Goodwill – Methods – Average profit – Super profit – Capitalisation method –

Valuation of shares – Methods – Intrinsic – Yield value – Fair value.

Profit prior to incorporation.

Unit IV

Amalgamation – Absorption and Reconstruction (excluding External reconstruction) of Joint stock

companies – Capital reduction .

Unit V

Liquidation – Statement of affairs – Deficiency account – Liquidators final statement of accounts.


Text Book :

Title of the Book : Corporate Accounting

Name of the author : S.P.Jain & K.L. Narang

Publisher : Kalyani Publishers, Ludhiana.

Edition/Year : 6th

Revised Edition 2007, Reprint 2012.

Reference Book 1:

Title of the Book : Advanced Accounting Part II (Corporate Acconting)

Name of the author : M.A. Arulanandam and K.S. Raman

Publisher : Himalaya Publishing House, Mumbai.

Edition/Year : 2005, Reprint 2008

Reference Book 2:


Name of the author : T.S.Reddy & A.Murthy

Publisher : Margam Publications

Edition/Year : 18th

2009.


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Part III : Core Subject – Paper – XII No. of Credits : 4

Title of the Paper : RESOURCE MANAGEMENT TECHNIQUES

Objectives

To make the learners become familiar with LPP with mathematical formulation

To enable the learners to solve Transportation and Assignment problems

Unit – I OPERATIONS RESEARCH

Operations Research – Meaning – Characteristics – Phases – Models – Methodology of Operations

Research – Applications and Scope of Operations Research – Advantages and Limitations.

Unit – II Linear Programming Problem

Linear Programming – Definition- Requirements- Assumptions- Advantages and Limitations-

Mathematical form of Linear Programming Problem, solutions of linear Programming problem by using

graphical method- Simplex Algorithm – Problem by using Simplex method ≤ constraints only.

Unit – III Transportation Problem

Meaning – Mathematical formulation of a Transportation Problem – Methods for finding Initial basic

feasible solution – North West Corner rule – Least Cost Method – Vogel‟s Approximation method –

balanced and unbalanced method – MODI method – Optimum solution.

Unit – IV Assignment Problem

Meaning of balanced Assignment Problem – Mathematical formulation of Assignment problem –

Application of Hungarian method for solving assignment problem in the case of maximization and

Minimization problem – Unbalanced method.


Unit – V PERT and CPM Techniques

Meaning and characteristics of PERT, Explanation of Basic terms – activity, event, dummy activity.

Meaning of Critical Path Method (CPM) – Difference between PERT and CPM, Earliest start time, Earliest

Finish time, Latest start time, Latest finish time, total float time of activities, uses and limitation of PERT and

CPM (simple problems).

Text Book :

Title of the Book : Resource Management Techniques (Operations Research)

Name of the author : Prof. V. Sundaresan, K.S. Ganapathy Subramanian, K.Ganesan.

Publisher : A.R.Publications, Arupakkam (post), Sirkali, Nagapattinam.


Reference Book 1:

Title of the Book : Operations Research

Name of the author : Kanti Swarup.


Edition/Year : 2010

Reference Book 2:

Title of the Book : Operations Research

Name of the author : V.K.Kapoor


Edition/Year : 2001, Reprint 2007.


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Part III : Core Subject – Paper – XIII No. of Credits : 4

Title of the Paper : BUSINESS LAW -I

Objectives

To make the students to learn the elements of general contract and special contracts.

To enable the students to understand and deal with various contracts in the business or profession.

Unit I

Law of contract -Definition- Essential elements of a valid contract-Classification of contract-Offer-

Acceptance - Communication and Revocation of offer and Acceptance-Consideration-Capacity of parties -

Consent-Free consent- Coercion-undue influence-Fraud-Misrepresentation –Mistake-Legality of objects-

Illegal and Immoral Agreement and Agreements opposed to public policy –Contingent contract.

Unit II

Performance of contract- Various modes of Discharge of Contract-Breach of contracts-Remedies for

Breach of contract-Quasi contracts.

Unit III

Contract of Agency-Creation and termination of Agency-Various modes-Types of Agent-Rights and

Duties of Agent and principal

Unit IV

Sale of Goods Act 1930-Difference Between Sale and Agreement to Sell-Sale and Hire-Purchase

Agreement-Classification of Goods-Document of title to Goods-Right and Duties of Buyer and Seller-Right

of Unpaid Seller.

Unit V

Contract of indemnity- contract of guarantee-Essential feature-Kinds-Rights and liabilities of surety-

Discharge of surety


Text Book:

Title of the Book : Element of Mercantile Law

Name of the author : N.D.Kapoor



Reference Book :

Title of the Book : Business Law

Name of the author : Srinivasan

Publisher : Margham Publishers, Chennai.


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Part III : Elective Subject – Paper – III(a) No. of Credits : 5

Title of the Paper : INCOME TAX LAW & PRACTICES – I

Objectives

To make students familiar with the income tax provisions.

To give a deep understanding of computation of income under various heads.

Unit I : Introduction:

Introduction – Income Tax Act 1961 – Definitions – Income – Assessee – Assessment Year –

Previous Year – Person , Deemed Income – Residential Status ( Individual, Assessee Only) – Capital Receipt

and Revenue Receipt, Capital Expenditure and Revenue Expenditure.

Unit II : Income from Salary:

Salary – Different Forms of Salary and Allowances – Perquisites – Types – Computation of Salary

Income.

Unit III: Income from House Property:

Annual Value – Deductions from Annual Value – Unrealised Rent – Let out House – Self Occupied

House – Deemed to be Let out – Property used for own business or profession. Computation of Income from

House Property.

Unit IV: Income from Business or Profession and Capital Gains:

Business – Deductions – Allowable and Disallowable Expenses – Computation of Income from

Business or Profession – Income from Capital Gains – Introduction – Capital Assets – Capital Gains – Types

– Computation of Income from Capital Gains.

Unit V: Income from Other Sources and Exempted Income:

Meaning – Securities – types - Computation of income from Other Sources – Clubbing of Income –

Exempted Income.


Text Book:

Title of Book : Direct Tax Law & Practices

Names of the Author : Dr.H.C.Mehrotra & Dr.S.P.Goyal

Publisher : Sathiya Bhavan Publication, Agra.

Edition/Year : 36th

Edition 2015-16

Reference Book:

Title of Book : Income Tax Law & Practices

Names of the Author : T.S.Reddy & Y.Hari Prasad Reddy

Publisher : Sathiya Bhavan Publication, Agra.

Edition/Year : 14th

Edition 2015-16

Note: The questions should be asked in the ratio of 70% for Problems and 30% for Theory.

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Programme : B.Com Subject Code :U16COE52


Part III : Elective Subject – Paper –III(b) No. of Credits : 5

Title of the Paper : FINANCIAL MANAGEMENT

Objectives

To install confidence to become a finance manager.

To understand various elements of financial management.

Unit – I

Financial Management – Nature – Scope – Objectives- Finance function and its importance in

business – Profit Maximization Vs Wealth Maximization – Role and Responsibilities of a finance

manager – Goals of financial Management – Time value of money – Methods of Analysis.

Unit – II

Capital structure decision – EBIT – EBT analysis – Factors affecting capital structure –

Leverage – Operational – Financial – Composite leverage.

Unit – III

Cost of Capital – Significance – Cost of Debt, Preference Shares and Equity – Weighted average

Cost of Capital.

Unit – IV

Capital budgeting – Objectives- Significance- Techniques of Capital Budgeting – Pay back

Period – Return on Investment, Net Present Value – Internal Rate of Return – Profitability Index.

Unit – V

Working Capital Management – Meaning – Concept – Types- Significance – Factors Affecting

Working Capital – Calculation of Working Capital requirement.


Text Book:

Title of Book : Financial Management

Names of the Author : S.N.Maheswari


Edition/Year : 2008

Reference Book:

Title of Book : Financial Management

Names of the Author : Dr A.Murthy

Publisher : Margham Publication, Chennai.



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Programme :B.Com Subject Code :U16COS51

Semester :V No of Hours Allotted : 2/week

Part IV : Skill based subject – Paper -I No of Credits : 2

Title of the Paper: INTRODUCTION TO INFORMATION TECHNOLOGY

Objectives

To enrich the learners about Information Technology and to be familiar with the basics of computer

networks, Internet and the Web.

To enable commerce and enhance business intelligence using IT.

Unit – I Introduction to Information Technology

Introduction to data and Information – Need of Information – The value and cost of

information – Characteristics of information - Data versus information – Data protection and

Information security – Information Revolution – Information as a Weapon – Impact and use of

Information Technology .

Unit – II Data Communication and Networks

Introduction – Computer Network – Data Communication using MODEM –Network

Topologies – Network Medium – Network Hardware – Network Protocols and Software –

Applications of Network.

Unit – III The INTERNET and World Wide Web

Introduction – History of Internet – Internet Applications – Understanding the World Wide

Web – Web Browsers – Browsing the Internet – Using a Search Engine –Internet Services (Email,

Social Networking - Remote Access – Telnet – File Sharing – Streaming – VOIP – FTP –IRC –

Video conferencing – Newsgroup) – Protocols used for the Internet.

Text Book

Study materials prepared by the Department of Commerce with Computer Application.


Reference Book

Title of the Book : Fundamental of Computers

Name of the author : E.Balagurausamy

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 1st Edition

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Part IV : Skill based Subject – Paper –II No. of Credits : 2

Title of the Paper : PRACTICAL II TALLY-PRACTICAL

Objectives:

To enrich the learners to be familiar with Fundamentals of Tally.

To acquire the knowledge about the application of Accounting Concepts through computer.

Tally Practical

1. Company Creation and Alteration

2. Creating and Displaying Ledger

3. Voucher Creation

4. Voucher Alteration and Deletion

5. Inventory Information – Stock Summary

6. Inventory Information – Godown Creation and alteration

7. Final Accounts

8. Bank Reconciliation Statement

9. Accounting and Inventory Information‟s

10. Bill wise Statements.

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Programme : Common for All UG Programmes Subject Code : U16CNE51


Part IV : No. of Credits : 2

Title of the Paper : ENVIRONMENTAL STUDIES

Objectives :

To Create awareness on Environment.

UNIT I : Earth and its Environment (10 hours)

a) Structure of earth and its components.

b) Atmosphere, Hydrosphere Lithosphere and Biosphere.

c) Resources – Renewable and Non renewable resources.

UNIT II : Ecology and ecosystem Concepts (10 hours)

a) Ecology: Definition – Ecosystems : Definition – Structure and function – Food chain and food web –

one example for an ecosystem.

b) Pollution and Global Issues : Definition, causes, effects and control measures of Air, Water, Soil and

Nuclear Pollution.

c) Global issues : Global warming, Green house effect and ozone layer depletion.

UNIT III : Biodiversity and Disaster Management (10 hours)

a) Introduction – Definition – Value of Biodiversity.

b) Biodiversity of India – Hot spots of Biodiversity.

c) Disaster Management – Flood and drought – Earthquake and Tsunami – cyclones and Hurricanes –

precautions, warnings, rescue and rehabilitation.

Text Book :

Environmental Studies N.Arumugam and kumeresan 2012. Saras publication Nagercoil.


Reference Books :

1. Fundamentals of Ecology, Odum. E.P.(1985 Edition) Published by W.B.Publishers, Philadelphia

2. Textbook of Environmental studies for under graduate course by Erach Bharucha

3. Environmental Bilogy – P.D.Sharma(2006) Published by Rastogi Publishers GanapathiShivaji

road, meerut – 25002.

4. Environmental studies J.Dharmaraj Tensy publications Sivakasi.

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Semester : VI No. of Hours Allotted: 6/week

Part III : Core Subject - Paper –XIV No. of Credits : 5

Title of the Paper : ADVANCED SPECIAL ACCOUNTS

Unit I

Holding Company Accounts – Preparation of Consolidated Balance sheet – Cost of Control

– Pre-acquisition reserves and profits – Post acquisition profits – Minority interest – Treatment of

Fictitious Asset, Goodwill, unrealised profit and Contingent Liabilities.

Unit II

Banking companies – Legal requirement – Preparation of Profit and loss account & balance

sheet – Guidelines for RBI for Profit & Loss account and Balance sheet – Assets Classification - &

Provisions for doubtful Debts – Provisions for Non-performing assets – Rebate on Bills discounted.

Unit III

Insurance company accounts – (New format)

Introduction – Life insurance – Accounts of life insurance business – Preparation of final

accounts – Revenue account – Profit & loss account – Balance sheet – Determination of net liability

– Valuation Balance sheet – Accounts for general insurance business – Accounting treatment –

Revenue account – Preparation of final account.

Unit IV

Double account system – Meaning – Single account system Vs Double account system -

Double account system and Double entry system – advantages and disadvantages of double account

system – Final accounts under double account system – Revenue account – Replacement of assets

(Excluding disposal of surplus).


Unit V

Inflation accounting – Meaning – Limitations of historical accounting – Methods of accounting

for price level changes – Current purchasing power accounting – Current cost accounting [only simple

problem].

Text Book :

Title of the Book : Corporate Accounting

Name of the author : S.P.Jain & K.L. Narang

Publisher : Kalyani Publishers, Ludhiana.

Edition/Year : 6th

Revised Edition 2007, Reprint 2012.

Reference Book 1:


Name of the author : M.A. Arulanandam and K.S. Raman

Publisher : Himalaya Publishing House, Mumbai.

Edition/Year : 2005, Reprint 2008


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Semester : VI No of Hours Allotted : 6/Week

Part IV : Core Subject Paper – III No of Credits : 5

Title of the Paper: E-Commerce

Objectives

To enrich knowledge and understanding the fit between Electronic commerce technology and

Business applications.

To provide an introduction for the facts of E-Commerce and to understand the changes in

technological standards for laying business strategies and to handle managerial issues.

Unit - I

E-Business: Introduction-Characteristics of Requirements - Benefits and Disadvantages

Effective E- Business Processes. E-Business Categories: E-Auction - E-Banking, E-

Commerce - E-Directories –

E-Engineering - E-Franchising - E-Gambling -E-Learning-E-Mailing - E-Marketing - E-Operational

Resources Management - E-Supply - E-Trading.

Unit - II

E-Commerce:-Introduction – Evolution of E-Commerce - Definition - Nature & Scope of

Electronic Commerce-Issues in implementing E-Commerce - Impacts, Challenges and Limitations

of E-Commerce - Traditional Commerce versus E-Commerce-Comparison between E-Commerce

and E-Business - E-Commerce Framework -Anatomy of E-Commerce Applications - Architectural

Framework - Major categories - Advantages and Disadvantages - Applications of E-Commerce –

Technologies of E-Commerce.

Unit - III

B2C and B2B Applications: Business-to-Consumer Applications -Business-to-Business

Applications. E-Commerce and World Wide Web:-World Wide Web as the architecture-Web

Background: Hypertext Publishing-Hypertext versus Hypermedia -Technology behind the Web.

Consumer Oriented E-Commerce:-Consumer Oriented Applications - Mercantile Process

Models - Mercantile models form the consumer‟s perspective - Mercantile models form the

merchant‟s perspective.


Unit - IV

EDI in Business:-Electronic Data Interchange(EDI) – Working of EDI - Basics of EDI-Layered

architecture of EDI - Components of EDI - EDI applications in Business - Financial EDI-FEDI for

international trade transaction - EDI Legal, Security and privacy Issues - EDI and Electronic commerce-

Standardization and EDI - EDI Software implementation - EDI envelope and Message Transport - Value

added networks (VANs) - Applications of EDI - Tangible benefits of EDI - Limitations of EDI - Advantages

of EDI - Future of EDI - Intranet Application in Business.

Unit - V

E-Payment Systems:-Introduction - Online Payment - Prepaid and post paid Payment Systems -

Types of Electronic payment systems - Security issues on Electronic Payment System -Stored value cards -

Charge card - Net Banking, Mobile Banking.

Intraorganizational Electronic Commerce:-Introduction - Macro forces and Internal Commerce -

Global Markets:-Definition and characteristics - Advantages & Disadvantages -Marketing Research:-

Definition and characteristics - Organizational Structure - Work flow Automation and Coordination -

Customization and Internal Commerce - Supply Chain Management (SCM).

Text Book

Title of the Book : E-Business & E-Commerce

Name of the author : Dr.P.Rizwan Ahmed

Publisher : Margham Publications

Edition / Year :

Reference Book

Title of the Book : E-Commerce

Name of the author : S.K.Mourya and Shalu Gupta

Publisher : Narosa Publishing House Pvt., Ltd., New Delhi.

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Part III : Core Subject - Paper –XVI No. of Credits : 4

Title of the Paper : Industrial Law

Course Objectives:

1. To enable the students to understand and acquire knowledge of enactments relating to factories

and Industrial Act

2. To make the students to look ahead with confidence as to the future in the world of business and

profession by understanding the various legislations

Unit I The Factories Act 1948

Definitions - Approval – Licensing and Registration of factories – Duties of Occupier –

Inspecting staff – Certifying Surgeons – Provision for health – Safety - Welfare measures.

Unit II The Minimum Wages Act 1948

Definitions – Objectives - Scope – Fixation of minimum wages – Procedure for fixing

and revising minimum wages – Hours for a normal working day – Overtime rates - Wages for

different Categories of employees – Maintenance of Registers and records – offences and penalties.

Unit III Trade Union Act 1926

Definitions – Objectives – Salient features – Functions – procedure for Registration of

Trade Union – Duties and Liabilities of Trade Union – Amalgamation of Trade Union – Dissolution

of Trade Union.

Unit IV Industrial Disputes Act 1947

Definitions – Objectives – Conciliation machinery – Adjudication Machinery

authorities – Procedures – Voluntary reference to arbitration a ward – strikes and lock outs – Lay off

– Retrenchments – Transfer and closing down of the undertaking – Penalties.

Unit V Workmen‟s Compensation Act 1923

Definitions – Scope and Coverage – Rules – Personal injury by accident – Occupational

disease – arising out of and in the course of employment – amount of compensation – Distribution

of compensation – Notice and claim.


Text Book:

1. R.S.N. Pillai and Bagawathi, “ Business Law”, S.Chand and Company Ltd., New Delhi.2010

Reference Book:

1. N.D.Kapoor, “Business Law”, Sultan Chand & Sons, New Delhi. 2012

2. S.M.Sundaram, “Business Law”, Sree Meenakshi Publications, Karaikudi. 2014

3. Dr.V.M. Selvaraj, “Business Law”, Bavani Publications, Vilathikulam. 2013

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Part III : Elective Subject - Paper –IV(a) No. of Credits : 4

Title of the Paper : COMPANY ORGANIZATION

OBJECTIVE:

To enable the students to get familiarized with the existing Company Law and Secretarial

Procedures.

UNIT – 1

Company: Meaning and definition, Characteristics of Joint Stock Company, Kinds of

Companies – Limited and unlimited, private and public, government companies, statutory

companies, Foreign Companies, Difference between Private Company and Public Company

UNIT – 2

Formation of Companies: Promotion – Promoter –Function and Duties of a Promoter,

Incorporation – Certificate of Incorporation – Certificate of Commencement of Business.

UNIT – 3

Documents of Companies: Memorandum of Association – definition, clauses, provisions and

procedures for alteration. Articles of Association – definition, contents, provisions and procedures

for alteration, Distinction between Memorandum and Articles of Association - Prospectus –

Contents –Statements in Lieu of Prospectus.

UNIT – 4

Management of Companies: Appointment, Qualification, Rights, Responsibilities and

liabilities of Directors, Managing Director.

UNIT – 5

Meetings: Types - Statutory, Annual, Extra ordinary and Board Meetings, Resolutions-

Types.


TEXT BOOKS

1. N.D. Kapoor : Company Law and Secretarial Practice 2004

REFERENCE BOOKS

1. P.N Reddy ,Essential of Company Law and Sectarial Practice, Himalaya Publishing House, 2012

2. Dr. V.M Selvaraj , Company Law, Bavani Publications , 2009.

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Part III : Elective Subject - Paper –IV(b) No. of Credits : 4

Title of the Paper : INCOME TAX-II

OBJECTIVES:

To enable the learners to become familiar with computation of tax liability

To impart knowledge about assessment procedure. UNIT I:

Set – Off and Carry Forward of Losses – Deduction from Gross Total Income. UNIT II: Assessment of Individual and HUF

Individual - Procedure for Computing Total Income – Computation of Income

from Individual.

HUF Karta – Difference between HUF and a Firm – Computation of Income from HUF.

UNIT III:

Assessment of Partnership Firms - Association of Persons – Assessment of

Companies –Types of Companies. UNIT IV:

Assessment – Return of Income – Procedure for Assessment – Types of

Assessment : Self Assessment - Reassessment - Best Judgment Assessment – Ex-

party Assessment – Rectification of Mistakes.


UNIT V:

Deduction and Collection of Tax at Source – Deduction of Tax from Salary

and Advance Payment - Tax Refunds – Penalties – Tax Credit Certificate – Tax

Clearance Certificates. Text Book:

Title of the Book

Name of the author

: Income Tax Law & Accounts

: Dr. H.C.Mehrotra Publisher

: Sahitya Bhawan Publications, Agra.

Edition/Year : Reference Book: Title of the Book

: Income tax Law & practices

Names of the author : T.S. Reddy & Hari Prasad Reddy

Publisher : Margham publications Chennai


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Part IV : Skill based Subject – Paper –III No. of Credits : 2

Title of the Paper : COMMERCE PRACTICAL

Objectives:

To educate the learners about various forms used in business

To enable the learners to acquire knowledge about various practical usage of forms in

commerce

List of Practicals

Layout of a Business Letter- Use of Common office machine- preparation of vouchers

– Invoice and cash receipts – Handling of visitors.

Format of Joint Stock Company Balance Sheet. Model of a partnership deed, Format

of profit and loss appropriate account, Debit note and Credit note, Statement of affairs

of insolvent.

Specimen Cost sheet/ Register, Payroll/ wage sheet, Form of Bin and Time card,

filling of material order and material requisition, Issue register.

Chart of an organisation structure.

Filling up of an account opening form, Knowledge of various forms used in day-to-

day banking – Cheque- pay – in – slip – withdrawal form- transfer form- Draft, Form

of Bill of Exchange and Promissory note, Fixed Deposit Receipt, Safe Custody

Receipt, Form of letter of credit, Currencies of different countries, ATM, Debit and

Credit Card.

Collection of different types of advertisement, preparation of advertisement copy,

analysing brand names- publishing the products in the market.

Filling up of Equity share application and mutual fund form, Share, Mutual fund and

Bond certificates.

Procedure of sending share certificate along with Transfer deed for name transfer,

Dividend warrant, filling up of proxy form.


Filling up of Income tax returns, sales tax form, Applying for income tax refund.

Note:

Students have to submit a practical note book consisting of the specimen format of all

the above documents mentioned in the syllabus.

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Programme : B.Com Subject Code : U16COS61


Part IV : Skill based Subject No. of Credits : 2

Title of the Paper : PERSONALITY DEVELOPMENT

OBJECTIVES:

To enrich the learners to the basic concept of Personality Development.

To educate the student to study the minds of the Human.

Unit 1

Personality – Meaning – Definition – Determinants – Stages – Types – Theories –

Measurement methods – Traits (Big Five).

Unit 2

Personality development – SWOT Analysis – Building Self Esteem and Self

Confidence – Development of interpersonal skills – Guidelines – Developing Social image.

Personality Disorder – Meaning – Types – Symptoms – Causes – Treatments.

Unit 3

Personality Development Techniques – Meaning , Elements of goal setting –

Importance & Role of motivation - Leadership skills & styles – Stress Management

Techniques – Time Management techniques – Conflict Management Techniques.

Text Book :

Study materials - Prepared by Department

Reference Book - 1:

Title of the Book : Organisational Behaviour

Name of the Author : S.S. Khanka

Publisher : S.Chand & Company

Edition/ Year : 2010


Reference Book - 2:

Title of the Book : Organisational Behaviour

Name of the Author : L.M. Prasad

Publisher : Sultan Chand

Edition/ Year : 2010

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Programme : Common for All UG Programmes Subject Code :U16CNV61


Part IV : No. of Credits : 2

Title of the Paper : VALUE EDUCATION

Objectives:

To Create an awareness of the vital and moral values of life.

To include value education as an integral part of the learning process

UNIT I:

Values – Definition – Moral, Social, and Spiritual values – Sources of values – Value

of Values – Good manners – Character building.

Teachings and values Hinduism, Islam and Christianity – Interfaith dialogue and

Unity of all faiths – Religious harmony.

UNIT II :

Social Justice – Social Service – Social Programmes – Social Justice – Drug

addiction, Alcoholism, Suicide – Remedial measures.

Mahatma Gandhiji, the symbol of Ahimsa – Swami Vivekananda – Message from his

life – Subramanya Bharathi –Message from his life.

UNIT III :

Human rights – Classification – Fundamental rights – Protection of human rights –

Human rights organizations – Secularism –National Integration.

Women studies and Feminism – Role of women in society – Women and Health –

Violence against women – Legal protection for women – Women Empowerment.


Text Book

Title of the Book : VALUE EDUCATION

Name(s) of the author : K.G.S.RAMANAN

Publisher : New Century Book House, Chennai

Edition/Year : First Edition / 2016

Unit-I : Chapters 1 and 2

Unit-II : Chapters 3 and 4

Unit-III : Chapter 5 and 6

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Programme : Common for All UG Programmes Subject Code : U16CNX61


No. of Credits : 2

Extra Credit Paper

Title of the Paper : MODEL PAPER FOR COMPETITIVE EXAMINATION

Objectives:

To create an awareness of the Competitive Examination

To make the students prepared for various Competitive Examinations

UNIT I : General Knowledge

General Science – History – Geography – General Awareness.

UNIT II : Current Events

Current events of the last year. (National and International).

UNIT III : Aptitude

Numbers – HCF – LCM of Numbers – Decimal fractions – Simplications –

Square roots & cube roots – Sunds and indices – Percentage – Profit and loss – Ratio and

Proportion.

UNIT IV : Aptitude

Time and work – Times and Distance – Boats and Streams –Simple interest –

Compound interest – Area – Volume and Surface – Bankers Discount.

UNIT V : Mental Ability

Verbal Reasoning : Series Completion – Analogy – Coding – Decoding – Blood

relations – Direction Sense test – Alphabet test – Logical Ven diagrams

Non –Verbal Reasoning: Series – Classification – Mirror images – Water images.


Reference Books :

1. Advanced Objective General Knowledge – R.S.Aggarwal

2. Concise General Knowledge manual – Edgar Thorpe, Showick Thorpe.

3. General Awareness and current Affairs Digest – K.Krishna Reddy.

- M. Lakshikanth

4. Manorama Year Book

5. Tata Megraw hill year Book

6. Quantitative Aptitude for Competitive Examinagirons By Dr.R.S/Aggarwal,

S.Chand Publications 2014.

7. A modern approach to verbal and non-verbal Reasoning by Dr.R.S.Aggarwal,

S.Chand Publications 2011.

8. Test of Reasoning for competitive examinations – Edgar Thorpe

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