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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 (CA) SYLLABUS AND REGULATIONS UNDER CHOICE BASED CREDIT SYSTEM (CBCS) (Those who joined in 2016-2017 and after)

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Page 1: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

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 (CA)

SYLLABUS AND REGULATIONS

UNDER

CHOICE BASED CREDIT SYSTEM (CBCS)

(Those who joined in 2016-2017 and after)

Page 2: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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

Page 3: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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 140. 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.

Page 4: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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

Page 5: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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

Practical Marks:

Internal – 40 marks

External -60 marks

------

Total 100 marks

------

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).

Page 6: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

B.Com (CA)

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

Page 7: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

B.Com (CA)

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

Fundamentals

of Computers

U16CAC11 5 4 3 25 75 100

Paper II

Financial

Accounting I

U16CAC12 5 4 3 40 60 100

Allied

Subject I

Paper I

DTP and

Multimedia

Lab

U16CAA1P1 6 5 3 25 75 100

Part IV

Skill Based

Subject

Paper I

Advertising

U16CAS11 2 2 2 25 75 100

Total 30 21 600

Page 8: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

B.Com (CA)

Table-2: Course Details and Scheme of Examination

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

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

Introduction to

C Programming

U16CAC21 5 4 3 25 75 100

Paper IV

Financial

Accounting II

U16CAC22 5 4 3 40 60 100

Allied

Subject I

Paper I

C Programming

Lab

U16CAA2P1 6 5 3 25 75 100

Part IV

Skill Based

Subject

Practical I

MS Office Lab

U16CAS2P1 2 2 2 40 60 100

Total 30 21 600

Page 9: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

B. Com (CA)

Table-2: Course Details and Scheme of Examination

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

SEMESTER-III

Course

Components

Subjects Subject

Code Hrs/

Week

s

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core

Subjects

Paper V

Financial

Accounting III

U16CAC31 6 5 3 25 75 100

Paper VI

Introduction to

RDBMS and SQL

U16CAC32 5 4 3 25 75 100

Paper VII

RDBMS and SQL

Lab

U16CAC3P1 5 4 3 40 60 100

Elective

Subject (a)Cost

Accounting

(b) Principles of

Management

U16CAE31

U16CAE32

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

Page 10: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

B. Com (CA)

Table-2: Course Details and Scheme of Examination

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

SEMESTER-IV

Course

Components

Subjects Subject

Code

Hrs/

Week

Credit

s

Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core

Subjects

Paper VIII

Partnership

Accounting IV

U16CAC41 6 3 3 25 75 100

Paper IX

Visual

Programming

U16CAC42 5 4 3 25 75 100

Paper X

Visual

Programming

Lab

U16CAC4P1 5 4 3 25 75 100

Elective

Subject

Paper II

(a)Management

Accounts

(b) Marketing

Management

U16CAE41

U16CAE42

6

5

3

25

75

100

Allied

Subject II

Part 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

Page 11: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

B. Com (CA)

Table-2: Course Details and Scheme of Examination

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

SEMESTER-V

Course

Components

Subjects Subject

Code

Hrs/

Wee

k

Credits Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core

Subjects

Paper XI

Corporate

Accounting

U16CAC51 6 3 3 25 75 100

Paper XII

Introduction to

Web Technology

U16CAC52 6 4 3 25 75 100

Paper XIII

Web

Programming

Lab

U16CAC5P1 6 4 3 40 60 100

Elective

Subject

Paper III

(a)Income Tax

– I

(b) Financial

Management

U16CAE51

U16CAE52

6

5

3

25

75

100

Part IV

Skill

Based

Paper II

Information

Technology

Practical II

Tally–Practical

U16CAS51

2

2

2

2

2

2

25

40

75

60

100

100

Environmental

Studies

U16CAS5P1

2 2 2 25 75 100

Page 12: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

. Com (CA)

Table-2: Course Details and Scheme of Examination

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

SEMESTER-VI

Course

Components

Subjects Subject

Code

Hrs/

Week

Credits Exam

Hours

Int

Ext

Total

Marks

Part III

Core

Subjects

Elective

Subject

Paper XIV

Advanced

Special

Accounts

U16CAC61 6 5 3 25 75 100

Paper XV

E. Commerce

U16CAC62 6 5 3 25 75 100

Paper XVI

Project Lab

U16CAPT61 6 4 3 40 60 100

Paper XVII

(a)Company

Organization

(b)Income

Tax II

U16CAE61

U16CAE62

6

4

3

25

75

100

Part IV

Skill

Based

Practical III

Commerce

Practical

U16CAS6P1

2 2 2 40 60 100

Paper III

Personality

Development

U16CAS61

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

Page 13: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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(CA) 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.

Page 14: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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 :

Page 15: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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

SATTUR – 626203

Department of Commerce

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

SYLLABUS

Programme : B.Com (CA) Subject Code :U16CAC11

Semester : I No of Hours Allotted : 5

Part III : Core Subject Paper - I No of Credits : 4

Title of the Paper: FUNDAMENTALS OF COMPUTERS

Objectives

To understand the basic building blocks of a computer and how they interact with each other and

how they interpret, understand and communicate with user.

To obtain basic knowledge and understanding of various hardware and software components of

computers.

Unit – I Understanding the Computer

Computers: Introduction – Evolution – Generations – Classification – The Computer

System- Computer Organization: Central Processing Unit – Memory and Storage: Introduction

– Memory Representation – RAM – ROM - Storage Systems.

Unit – II Input and Output Devices

Input Devices: Introduction – Keyboard – Pointing Devices – Scanning Devices – Optical

Recognition Devices – Media Input Devices – Output Devices: Introduction – Monitors - Impact

Printers – Non-Impact Printers – Plotters – Voice Output Systems – Projectors.

Unit – III Computer codes and Arithmetic

Computer codes: Introduction – Decimal System – Binary System – Hexadecimal System

– Octal System – 4-bit BCD Systems – 8-bit BCD Systems – 16 bit Unicode – Conversion of

Numbers – Computer Arithmetic: Introduction – Binary Arithmetic Operations – Boolean

Operations.

Unit – IV Computer Software and operating system.

Software: Introduction – Types – System Management Programs – System Development

Programs – Standard Application Programs – Operating System: Introduction – History –

Functions– Types– File Management.

Unit – V Microsoft Software and programming languages

Introduction to MS-Word System, MS Excel System, MS-PowerPoint System -

Page 16: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

Programming Language : Introduction - Generations.

Text Book

Title of the Book : Fundamental of Computers

Name of the author : E.Balagurusamy

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 3st Edition, 2010

Reference Book

Title of the Book : Fundamentals of computing and Programming

Name of the author : E.Balagurusamy

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 2nd

Edition, 2012

Prepared by :

Signature :

Page 17: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203 Department of Commerce

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

Programme : B.Com (CA) Subject Code :U16CAC12

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).

Page 18: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

Text Book

Title of Book : Advanced Accounting

Names of the Author : Arulandam & Raman

Publisher : Himalaya Publishing House

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 :

Page 19: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

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 (CA) Subject Code :U16CAA1P1

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

Part III : Allied Subject Paper - I No.of Credits : 5

Title of the Paper: DTP AND MULTIMEDIA LAB

Corel draw

Creating a sample hand Book

Creating a table of contents for a book

Working with word processing tool inside DTP tool

Designing invitation, brouchers, visiting card and advertisement posters

Photoshop

Implementing compression techniques, image resolution and image sizing

Image layering concept and coloring techniques

Utilizing brushes, drawing editing tools

Shaping, selecting and cropping tools

Using filing tools and paint buckets

3D, Shadowing and special effects

Prepared by :

Signature :

Page 20: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE

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

SATTUR – 626 203.

Department of Commerce

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

SYLLABUS

Programme : B.Com (CA) Subject Code :U16CAS11

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 :

Page 21: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE

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

SATTUR – 626 203.

Department of Commerce (CA)

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

SYLLABUS

Programme : B.Com Subject Code :U16LAC21

Semester : II No. of Hours allotted : 5 / Week

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;jpujpuq;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.

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SRNMC Regulation-2016 Syllabus

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 :

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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

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

SYLLABUS Programme :B.Com (CA) Subject Code :U16CAC21

Semester :II No of Hours Allotted : 5

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

Title of the Paper: INTRODUCTION TO C PROGRAMMING

Objectives:

To enrich the skill and knowledge in C programming and its features.

To provide the basic knowledge necessary for developing applications and to learn programming

logics.

Unit – I

C Language: Overview – Basic Structure – Executing Program – Character Set – Tokens

– Keywords and Identifiers – Constants – Variables – Data Types – Declaration of Variables –

Assigning Values to Variables.

Unit – II

Managing Input and Output Operations: Reading – Writing – Formatted Input –

Formatted Output Operations – Operators and Expression.

Unit – III

Decision Making and Branching: if – switch - goto – Decision Making and Looping:

while – do - for - Jumps in Loops – Jumping Out of the Program.

Unit – IV

Arrays: One-Dimensional Arrays – Two-Dimensional Arrays – Multi-Dimensional Arrays –

Character Strings: Declaring and Initializing – Reading Strings - Writing Strings – String

Handling Functions – Other Library Functions.

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SRNMC Regulation-2016 Syllabus

Unit – V

User-Defined Functions: Need - Multi function – Elements – Nesting – Recursion -Passing

Arrays-Passing Strings – Scope, Visibility and Lifetime of Variables – Structures and Union.

Text Book

Title of the Book : Fundamentals of computing and Programming

Name of the author : E.Balagurusamy

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 2nd

Edition,2012

Reference Book

Title of the Book : Fundamental of Computers

Name of the author : E.Balagurusamy

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 3st Edition, 2010

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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203 Department of Commerce

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

Programme : B.Com (CA) Subject Code :U16CAC22

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.

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SRNMC Regulation-2016 Syllabus

Unit V

Average Due date – Meaning – Calculation of Due Date Baseed 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.,

Publisher : Kalyani Publishers, Delhi.

Edition/Year : Second Edition – 2011

Reference Books:

1.Title of Book : Financial Accounting,

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

Publisher : Kalyani Publishers, Delhi. 2014

2. Title of Book :Advanced Accounting

Names of the Author : Shukla & Grewal,

Publisher : S Chand New Delhi 2008

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

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAA2P1

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

Part III : Allied Subject – Paper – I No. of Credits : 5

Title of the Paper: C PROGRAMMING LAB

Write a C program 1. Programs to evaluate algebraic expression and to perform calculations.

2. Programs to implement mathematical functions from math library.

3. Programs to make use of Decision Making statements and to control the execution control.

4. Programs to perform the looping of some operations with a valid control over it.

5. Programs to make use of operators available in C.

6. Programs to make understand of execution jumps and breaks.

7. Programs to implement array concepts and string handling operations.

8. Programs using user-defined Functions.

9. Programs to perform operations using Recursion.

10. Programs to implement structure

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Page 28: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

Department of Commerce

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

SYLLABUS

Programme : B.Com (CA) Subject Code :U16CAS2P1

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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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAC31

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

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

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.

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SRNMC Regulation-2016 Syllabus

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.,

Publisher : Kalyani Publishers, Delhi.

Edition/Year : Second Edition - 2011

Referecnce Book 1:

Title of the Book : Advanced Accountancy

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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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

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

SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC32

Semester : III No of Hours Allotted: 5 /Week

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

Title of the Paper: INTRODUCTION TO RDBMS AND SQL

Objectives:

To understand the fundamental concepts necessary for designing, using and database systems and

applications.

To understand the capabilities and features of SQL for data handling and manipulation.

Unit – I

Information: Introduction – Definition – History – Quality – Information processing –

Information and the Enterprise – Integrated Management Information – Information as a

Competitive Weapon.

Introduction to Files: Operation on Files – File Storage Organization - Sequential File

Organization – Random File Organization – Storage Media – File Structure – Record Types - Fixed

Length Records – Variable Length Records.

Unit – II

Database: Introduction – Need – Characteristics of Data in a Database - DBMS: Database

Management System – Types - Hierarchical – Network – Relational – Object Oriented – Object

Relational.

RDBMS: Introduction – RDMS Terminology – Relational Data Structure – Relational Data

Integrity – Relational Data Manipulation – CODD‟s Rules.

Unit – III

E-R Modeling: Introduction – E-R Model – Components of E-R Model – Entities –

Attributes – E-R Diagram Conventions – Relationships – Entity List - E-R Diagrams – E-R

Modeling Symbols.

SQL: Introduction – History – Characteristics – SQL in Action – Data Types – Literals – String

Data Types – Numeric Data Types – Types of SQL Commands – SQL Operators – Arithmetic

Operators – Comparison Operators – Logical Operators – Set Operators – Operator Precedence.

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SRNMC Regulation-2016 Syllabus

Unit – IV

Tables – Views – Indexes – Introduction to Nulls – Nulls in Action – When not to use Nulls –

Effect of Nulls – Null Indicators – Nulls and Comparison Operators – Testing for Nulls – Tests for

True, False and Unknown – BETWEEN, LIKE and IN Conditions – ORDER BY Clause.

Unit – V

Insert, Update and Delete Operations: Insert Statement – Bulk Inserts of Data – Update Statement

and Delete Statement - Queries and Sub Queries: – Queries – Sub Queries – Aggregate Functions:

Introduction to Aggregate Functions – General Rules.

Text Book

Title of the Book : Database Management Systems

Name of the author : Alexis Leon & Mathews Leon

Publisher : Vikas publishing house Pvt Ltd

Edition / Year : 2nd

Edition, 1999

Reference Book

Title of the Book : Database Systems Concepts

Name of the author : Abraham Silberschatz, Henry K.Forth, S.Sudharsan

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 6th

Edition, 2010

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Page 33: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203 Department of Commerce

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

Programme : B.Com (CA) Subject Code :U16CAC3P1

Semester : III No of Hours Allotted : 5/week

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

Title of the Paper: RDBMS AND SQL LAB

1. Table Creation with primary key and integrity constraints.

2. Table alteration, modification, update and deletion.

3. Selection of records with qualified retrieval.

4. Ordering and grouping of data with having clause.

5. Implementing set operations.

6. Using joins and retrieving data from multiple tables.

7. Executing sub queries for data retrieval.

8. Handling Nulls.

9. Aggregate, mathematical, financial, date and statistical functions implementations.

10. Conditional and iterative retrieval of data.

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) 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

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SRNMC Regulation-2016 Syllabus

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:

Title of the Book : Advanced Accountancy

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

Publisher : Himalaya Publishing House

Edition/Year : 2011

Note :

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

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE31

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

Part III : 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.

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SRNMC Regulation-2016 Syllabus

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:

Title of the Book : Cost Accounting

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

Publisher : S.Chand & Company Ltd.

Edition/Year : 2011

Referecnce Book 2:

Title of the Book : Cost Accountancy

Name of the author : S.N.Maheswari

Publisher : Sultan Chand Publications

Edition/Year : 2008

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

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE32

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

Part III : 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.

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SRNMC Regulation-2016 Syllabus

Text Book

Title of the Book : Principles of Management

Name of the author : T.Ramasamy

Publisher : Himalaya Publishing House

Edition/Year : 2010.

Referecnce Book 1:

Title of the Book : Principles of Management

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

Publisher : Lakshmi Publications.

Edition/Year : 2007

Referecnce Book 2:

Title of the Book : Principles of Management

Name of the author : K.Natarajan

Publisher : Himalaya Publishing House

Edition/Year : 2000

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAC41

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

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

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

Dissolusion of a Film – Accounting Treatement 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.

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SRNMC Regulation-2016 Syllabus

Text Book

Title of the Book : Advanced Accountancy

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

Publisher : Kalyani Publishers, Delhi.

Edition/Year : 2011.

Referecnce Book 1:

Title of the Book : Advanced Accountancy

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

Publisher : Himalaya Publication

Edition/Year : 2012

Referecnce Book 2:

Title of the Book : Advanced Accountancy

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

Publisher : Margam Publications

Edition/Year : 2014

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

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

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

SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC42

Semester : IV No of Hours Allotted : 5

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

Title of the Paper: VISUAL PROGRAMMING

Objectives

To understand the aspects of visual programming for developing windows applications.

Mastering the programming tool and to implement the GUI programming skills with database

knowledge.

UNIT I

Starting and Exiting VB - Project Explorer – Forms - Properties Window – ToolBox -Working

with Projects - Building and Running Applications - Code window - Naming Conventions –

Variables - Using Scope - Subroutines and Functions

UNIT II

Label – TextBox – Command Button – Frame – CheckBox – Option Button – ListBox –

ComboBox – DriveListBox – DirectoryListBox – FileListBox - Formatting Controls - Control

Arrays - Using Tab Order – Strings - Converting Strings - Concatenating Strings-Formatting Strings

- Manipulating Strings - Comparing Strings.

UNIT III

Numeric values - Numeric Operators - Math Functions - Random Numbers - IF and IIF

Statements - Select Case Statement – Do Statement - For Statement - Exit Statement.

UNIT IV

MsgBox Function – InputBox Function –CommonDialog Control – Open and Save As Dialog

Boxes – Color Dialog Box – Font Dialog Box – Print Dialog Box – Creating Menus– Adding Code

to Menus – Creating Shortcut to Menus.

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SRNMC Regulation-2016 Syllabus

UNIT V

Opening, Closing and Deleting Files – Reading and Writing to Files – ADO Data Control – Data

Grid Control.

Text Book

Title of the Book : Teach yourself Visual Basic 6

Name of the author : Scott warner

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 1st Edition,1999

Reference Book

Title of the Book : Visual Basic 6 from the Ground up

Name of the author : Gray cornell

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 1999

Prepared by:

Signature :

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SRNMC Regulation-2016 Syllabus

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

SATTUR – 626203 Department of Commerce

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

Programme : B.Com (CA) Subject Code : U16CAC4P1

Semester : IV No of Hours Allotted : 5/week

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

Title of the Paper: VISUAL PROGRAMMING LAB

1. Working with controls.

2. Working with forms.

3. Menu creation

4. Designing a color mixer using basic colors

5. Picture Animation

6. Create a file open dialogue box to load a picture.

7. Font control dialogue box.

8. Implementing string function.

9. Using flex grid control.

10. Programs using data control.

11. Programs using DAO control.

14. Programs using ADO control.

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Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CON41

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

Part IV : Non Major Elective Paper -II No. of Credits : 4

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.

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SRNMC Regulation-2016 Syllabus

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 : 2008

Referecnce Book 2:

Title of the Book : Business Communication

Name of the author : N.S.Raghunathan & Dr.B.Ravichandran

Publisher :

Edition/Year : 2009

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE41

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

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).

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SRNMC Regulation-2016 Syllabus

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 : 2014

Reference Book 1:

Title of the Book : Management Accounting

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

Publisher : Sultan Chand & Sons, New Delhi

Edition/Year : 2012

Reference Book 2:

Title of the Book : Management Accounting

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

Publisher : Sultan Chand & Sons, New Delhi

Edition/Year : 2010

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

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE42

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

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 – Scope – Functions – Role of Marketing –

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.

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SRNMC Regulation-2016 Syllabus

Unit V

On Line Marketing: Meaning – Importance – Procedure – Advantages and Limitations.

Text Book :

Title of the Book : Marketing

Name of the author : J.Jayasankar

Publisher : Margham Publications.

Edition/Year : 2008.

Reference Book 1:

Title of the Book : Marketing

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

Publisher : Sultan Chand & Sons, New Delhi

Edition/Year : 2008

Reference Book 2:

Title of the Book : Marketing Management

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

Publisher : Himalaya Publishing House

Edition/Year : 2007.

Prepared by :

Signature :

Page 51: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAC51

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.

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SRNMC Regulation-2016 Syllabus

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:

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

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

Publisher : Margam Publications

Edition/Year : 18th

2009.

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

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

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

SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC52

Semester : V No of Hours Allotted: 5/Week

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

Title of the Paper: INTRODUCTION TO WEB TECHNOLOGY

Objectives

To provide a basic knowledge web programming, client side technologies and server side

technologies.

To understand the programming tools and skills required to build and maintain sites and

applications on the web.

Unit – I Introduction to XHTML

Origin and Evolution of HTML and XHTML – Basic Syntax – XHTML document structure –

Basic Text Markup – Images – Hypertext Links – Lists – Tables – Forms – Frames.

Unit – II Cascading Style Sheets

CSS Introduction – Levels of Style Sheets – Style Specification Formats – Selector Forms –

Property Value Forms – Font properties – List properties – Color – Alignment of Text – The Box

Model – Background Images - The <span> and <div> tags.

Unit – III Basics of JavaScript

Overview of JavaScript – Object Orientation and JavaScript – General Syntactic Characteristics –

Primitives, Operations and Expressions – Screen Output and Input – Control statements – Object

Creation and Modification – Arrays – Functions – Constructors – Pattern Matching Using Regular

Expression.

Unit – IV JavaScript and XHTML

JavaScript Execution Environment – DOM – Element Access – Events and Event Handling –

Handling Events from Body Elements, Button Elements, Text Box and Password Elements.

Unit – V PHP and MYSQL

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SRNMC Regulation-2016 Syllabus

Introduction to PHP – Origins and Uses of PHP – Overview of PHP – General Syntactic

Characteristics – Primitives, Operations and Expressions – Output – Control Statements - Arrays –

Functions – Pattern Matching – Form Handling – Files.

Text Book

Title of the Book : Programming the World Wide Web

Name of the author : Robert W.Sebesta

Publisher : Pearson and Dorling Kindersley publishing Inc.,

Edition / Year : 4th

Edition, 2013

Reference Book

Title of the Book : PHP and MYSQL web development

Name of the author : Luke welling and Laura Thomson

Publisher : Sams publishing private Ltd.

Edition / Year : 3rd

edition, 2005

Reference Book

Title of the Book : HTML, XHTML, CSS and XML by Example

Name of the author : Teodoru Gugoiu

Publisher : Firewall Media.

Edition / Year : 2rd

edition, 2005

Prepared by :

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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203 Department of Commerce

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

Programme : B.Com (CA) Subject Code :U16CAC5P1

Semester : V No of Hours Allotted : 5/week

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

Title of the Paper: WEB PROGRAMMING LAB

XHTML:

1. Designing web page using with images

2. Designing web page using with all text features and fonts

3. Designing web page using Table

4. Designing web page using lists

5. Designing web page using Frame

7. Designing web page using hyper links

Java Script:

1. Client side scripting and managing cookies.

2. Implementing array.

3. Operations using buttons.

4. String manipulations.

5. Create own exception by using java script.

6. Login and display the personal details.

PHP:

1. Date Functions

2. Implementing conditional and Looping statement

3. Array using ascending order

4. Inserting data to the database table from the PHP

5. Creating a file in a directory and writing to file

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Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE51

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

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.

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SRNMC Regulation-2016 Syllabus

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 :

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 :

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

Prepared by :

Signature :

Page 58: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE52

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

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.

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SRNMC Regulation-2016 Syllabus

Text Book:

Title of Book : Financial Management

Names of the Author : S.N.Maheswari

Publisher : Sultan Chand & Sons, New Delhi.

Edition/Year : 2008

Reference Book:

Title of Book : Financial Management

Names of the Author : Dr A.Murthy

Publisher : Margham Publication, Chennai.

Edition/Year : 2011.

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

Prepared by :

Signature :

Page 60: B.Com (CA)srnmcollege.ac.in/event_img/1864c89236d38100cd869e... · Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks (Two questions from each unit) Part B Five

SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

Department of Commerce

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

SYLLABUS

Programme : B.Com (CA) Subject Code :U16CAS51

Semester : V No of Hours Allotted: 2/week

Part IV : Skill based subject – Paper -II 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 (E-mail,

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SRNMC Regulation-2016 Syllabus

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.Balagurusamy

Publisher : Tata Mc-Graw Hill Education private Ltd.

Edition / Year : 3st Edition, 2010

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAS5P1

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

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

Title of the Paper : 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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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 : Common for All UG Programmes Subject Code : U16CNE51

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

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.

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SRNMC Regulation-2016 Syllabus

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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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAC61

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].

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SRNMC Regulation-2016 Syllabus

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

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

Prepared by :

Signature :

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SRNMC Regulation-2016 Syllabus

Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)

SATTUR – 626203

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

SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC62

Semester : VI No of Hours Allotted : 6/Week

Part III : Core Subject – Paper - XV 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 - 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.

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SRNMC Regulation-2016 Syllabus

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 - Macroforces 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 : 2015

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.

Edition / Year : 2015

Prepared by :

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SRNMC Regulation-2016 Syllabus

Signature :

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAPT61

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

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

Title of the Paper : PROJECT LAB

Guidelines should be given to the students for developing application oriented software with

Data Management to implement any one the following / corresponding concepts given below.

Inventory System

1. Payroll Processing System

2. Information System

3. Office Automation System

4. Multimedia System

5. E-Booking and E-Ticketing System

6. E-Commerce Portal System

7. Data Processing and Information Security System.

8. Optimized Reserve Utility Manager

9. Spying, Monitoring and Alerting System

10. Problem Solving Assistance

11. Data Querying & Management System with Report Generation.

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SRNMC Regulation-2016 Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAE61

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

Part IIIsssss : 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

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SRNMC Regulation-2016 Syllabus

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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SRNMC Regulation-2016 Syllabus

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 (CA) Subject Code : U16CAE62

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

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.

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SRNMC Regulation-2016 Syllabus

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

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

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SRNMC Regulation-2016 Syllabus

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SRNMC Regulation-2016

Syllabus

SRI S.RAMASAMYNAIDU 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 (CA) Subject Code : U16CAS6P1

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

Part IV : Skill based Subject 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.

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SRNMC Regulation-2016

Syllabus

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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SRNMC Regulation-2016

Syllabus

SRI S.RAMASAMYNAIDU 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 : U16CAS61

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

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

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SRNMC Regulation-2016

Syllabus

Reference Book - 2:

Title of the Book : Organisational Behaviour

Name of the Author : L.M. Prasad

Publisher : Sultan Chand

Edition/ Year : 2010

Prepared by : Signature :

SRI S.RAMASAMYNAIDU 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 : Common for All UG Programmes SubjectCode :U16CNV61

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

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 – Definintion – Moral, Social, 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.

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SRNMC Regulation-2016

Syllabus

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

Referecnce

Contents from websites (updated)

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SRNMC Regulation-2016

Syllabus

SRI S.RAMASAMYNAIDU 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 : Common for All UG Programmes Subject Code : U16CNX61

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

No. of Credits : 2

Extra Credit Paper

Title of the Paper : MODEL PAPER FOR COMETITIVE 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

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SRNMC Regulation-2016

Syllabus

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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SRNMC Regulation-2016

Syllabus