department of commerce - bishop heber collegebhc.edu.in/syllabus2016/b.com_2016-19.pdf ·...

1

B.Com DEGREE PROGRAMME

COURSES AND SYLLABI

( 2016 – 2019 )

PG & RESEARCH Department of Commerce

BISHOP HEBER COLLEGE ( Autonomous )

( Nationally Reaccredited at the A+ Level by NAAC )

(Affiliated to Bharathidasan University, Tiruchirappalli)

(Recognized by UGC as “College with Potential for Excellence)

Tiruchirappalli – 620 017

2

Salient Features of the Programme :

Department of Commerce, Bishop Heber College, has developed an innovative programme Master of

Commerce with the thrust areas of Finance and Accounts. It also covers other important areas of Human

Resource Development and Marketing. The following are the objectives :

1. To Develop Skills and Competencies in the field of Finance and Accountancy,

2. To Equip also in the fields of Human Resource Planning and Development and

3. To give an exposure in the area of Marketing related concepts like Supply Chain Management and

Enterprise Resource Planning.

4. To give them International Exposure by having MOU with International Universities Like Groupe

ESC – ROUEN, France.

Programme Structure :

The entire programme, divided into Four Semesters, covers 82 credits with evenly distributed

course structure.

The Most deserving students ( Maximum of 5 ) will be nominated to pursue the second year of

M.Com in France.

Expenses on Travel, Food and Stay on actuals ( Academic Fee for the Second Year programme

borne by Groupe ESC – ROUEN, France )

The Second Year Academic records will be converted as per Bharathidasan University guidelines.

3

I SEMESTER II SEMESTER

Lang I Language I Lang II Language II

Eng II English I Eng II English II

Core I Principles of Accountancy Core III Banking Theory Law and Practice

Core II Business Management Core IV Company Law

Allied I Business Economics Allied II Business Statistics

Env. Stu Environmental Science Env. Stu Environmental Studies

Val. Edu RI / MI

III SEMESTER IV SEMESTER

Lang III Language III Lang IV Language IV

Eng III English III Eng IV English IV

Core V Advanced Accounting Core VI Cost Accounting

Elective I Business Communication Elective II Commercial Law

Allied III Principles of Marketing Allied IV Human Resource Management

SBEC I Introduction to Computer - I SBEC II Introduction to MS Office

NMEC I Introduction to Accountancy NMEC II Computerized Accounting

V SEMESTER VI SEMESTER

Core VII Income Tax Law and Practice Core X Business Mathematics

Core VIII Corporate Accounting Core XI Management Accounting

Core IX Computers in Business Core XII Financial Services

Elective III Quantitative Techniques/

Advertising Management

Core XIII Auditing

Allied V Financial Management Allied VI Entrepreneurial Development

SBEC III Soft Skills Extension Activities

Gender Studies-

4

DEPARTMENT OF COMMERCE

BISHOP HEBER COLLEGE ( Autonomous )

( Nationally Reaccredited with A + by NAAC )

BACHELOR OF COMMERCE ( 2014 – 2017 )

SCHEME OF SUBJECTS & SYLLABUS

SEMESTER I

CORE I PRINCIPLES OF ACCOUNTANCY

HOURS PER WEEK: 6 CREDITS: 4

Objectives:

1. To enable the students to understand the basics of accounting and procedures for the preparation of final

accounts of sole proprietors.

2. To make them aware of methods of recording the depreciation and self-balancing legers.

4. It provide the base for preparation of final accounts for the Non-Profit organisations.

3. Help them to understand the method of recording transaction for the special type of transactions.

Unit I: Preparation of final accounts of sole proprietors.

Introduction to accounting – Basic concepts and conventions - Journal Entries – Ledger – Trial

balance – Final Accounts (Trading Profit and Loss account, Balance sheet), Adjustments.

Unit II: Depreciation Accounting and Bank Reconciliation Statement.

Concept of depreciation – causes of depreciation – factors affecting amount of depreciation -

methods of recording depreciation(when provision for depreciation account is maintained, and when

provision for depreciation account is not maintained) – methods of providing depreciation (SLM method,

WDV method) - Bank Reconciliation Statement (with adjusted cash book).

Unit III: Accounts of Nonprofit organisations.

Final Accounts of Nonprofit organisation - Receipts and payment accounts – Income and

Expenditure - Balance sheet – preparation of receipt and payment account from income and expenditure

account and Balance sheet – Preparation of opening and closing balance sheet from given income and

expenditure account and receipt and payment account.

Unit IV: Accounts for special transactions.

Bill of exchange (Excluding Accommodation Bills): Meaning – Recording transaction in case of

Retiring a bill under Rebate – Dishonour of a bill – Renewal of a bill – Insolvency of the drawee.

Consignment: Meaning – commission – Valuation of unsold stock in the hands of consignee –

Treatment of abnormal loss – Treatment of normal loss – accounting treatment in the books of consignor –

accounting treatment in the books of consignee.

Unit V: Joint venture:

Meaning – Methods of recording Joint Venture transactions – Recording the transactions in a

separate set of books – Recording the transactions in the books of only one co-venturer – Recording the

transaction in the books of all the coventurers.

5

SEMESTER –I

CORE II BUSINESS MANAGEMENT

Hours per week 4 Credits:4

OBJECTIVES:

To expose the various concepts in business management.

To provide the knowledge of planning

To understand the concept of organizing.

To get acquainted with the basic concepts of staffing and directing.

To learn and understand the concept of coordination and controlling.

Unit I Business – Nature and Scope – Profession – features of profession – employment –

Difference between Business, profession and Employment –Objectives of modern

Business – Scope of business – Industry – types –Trade and Aids to Trade.

Management: Definition – Evolution of Management thought – Nature

Scope.Management Vs Administration.

Unit II Planning : Nature-Scope – Purpose – Process of planning- Types of planning-

Merits and Demerits – planning premises-MBO.

Unit III Organising: Nature – Types – Departmentation – Span of control – Delegation of

Authority – centralization – Decentralization.- committee form of organization.

Unit IV Staffing : Nature – Elements – importance of staffing – Techniques.

Directing:communication-Elements of communication process-Barriers to communication

– how to over come barriers- Leadership-Meaning-Styles. Motivation –

Theories.(Maslow’s,Herzberg’s, McGregor’s ,Vroom’s)

Unit V Coordination: Nature of coordination – Problems of Coordination – Effective

Coordination.

Controlling: Process – Fixation of Standards – Measurement of performance.

TEXT BOOK : C.B. Gupta - Business Management

REFERENCE: Peter F Drucker – Essence of Management

P.C.Tulsian and Vishal Pandey– Business organization and management

L.M. Prasad - Principles of management

M.C.Shukla -Business Organisation and Management

6

SEMESTER – I

ALLIED I BUSINESS ECONOMICS U08CMY11

Hours per week 5 Credits: 3

OBJECTIVES

At the end of the course students shall be able to understand the fundamental concepts of

economics and will be able to correlate these concepts to real life situation to markets in particular and the

economy in general.

Unit I Definition – The economic system – central problems of an economy – Central problems

and the price mechanism – resource allocation in Capitalist, Socialist and Mixed Economy.

Unit II Demand – Law of Demand - Demand Curve - Elasticity of demand – measurement – the

slope of a demand curve and the elasticity – factors governing price elasticity of demand –

Law of supply and supply schedules –supply curve – determinants of supply –

Measurement of Elasticity of Supply

Unit III The Indifference curve analysis of demand- Indifference schedule – The Principle of

Diminishing marginal Rate of Substitution – Properties of indifference curves –

Consumer’s equilibrium in indifference analysis.

Unit IV Cost analysis – cost concepts and classification – cost of production in the short and long

period . Market in economic analysis – classifications of markets – perfect ,imperfect ,

Monopoly, Duopoly, Oligopoly, Monopolistic, Monopsony and price determination.

Unit V Trade cycle – Phases or stages of a Trade Cycle –National income – Estimation of national

income as Net aggregate output – National Income as aggregate value of final products –

Real and money national income .

Text : KPM Sundharam & E N Sundharam - Business Economics, Sultan Chand

Reference : Dr. S. Sankaran - Business Economics, Margham

Dr. Apte - Macro Economics

Dr. Vittal P.R - Business Mathematics

Dr. D. Joseph Anbarasu & S. Sriram - Business Mathematics

Learntech Press, Chennai

7

BANKING THEORY LAW AND PRACTICE

COURSE CODE: U12CM203 CREDITS: 5

HOURS PER WEEK: 6

COURSE OBJECTIVES:

1. To expose the students to various concepts in Indian Banking system.

2. To make the students understand the provisions of the Banking Regulations Act, 1949.

3. To provide the students with the latest development in the field of Banking and Financial System.

UNIT – I banking – An overview Origin and development of banks- Banking Regulations Act 1949- Definition of Banking, Licensing –

opening of branches- importance and functions of banks – inspection. Commercial banks- Universal

banking.

UNIT- II RBI

Central bank – Reserve bank of India – Objectives – organization – functions – monetary policy – credit

control measures and their effectiveness. Management of Deposits and advances- classification and

nature of deposit accounts and advances, -principles of sound bank lending.

UNIT – III Banker, Customer & Negotiable instrument Relationship between banker and customer- special types of bank customers -Negotiable

instruments – definition – features – promissory note, bill of exchange and cheque- holder and holder in

due course- crossing of cheque –Types of crossing – Endorsement –Negotiation & Dishonour and

discharge of Negotiable instrument – protection of collection banker and paying banker.

UNIT – IV Electronic banking

E-Banking – Meaning - Benefits – Internet Banking Services – Drawbacks – Mobile Banking – Features

– Drawbacks – ATM –Features – Benefits – Challenges – Credit Cards – Benefits – Constraints – cash

deposit machine CDM, coin vending machine, MICR Cheques – Benefits.

UNIT –V Electronic Fund Transfer Electronic Fund Transfer (EFT) - RBI Guidelines – Benefits of Electronic Clearing Systems – E-Cheques

– E-Money – Real Time Gross Settlement (RTGS) – Benefits to Banker and Customer – Cheque

Transaction – Core Banking Solutions (CBS) – Benefits – Single Window Concepts – Features. Demate

account –ASBA>

TEXT BOOKS

KPM Sundharam & PN Varhney (2010) Banking theory law and practice, Sultan Chand & Sons,

Publication, New Delhi.

8

SEMESTER II


CORE IV COMPANY LAW

OBJECTIVES

At the end of this course, students shall be able

1. To learn the provision of company act 2013 and their practical application in managing

the company.

2. To learn the provision of Memorandum & Articles of the company.

3. To learn the procedures of Meetings of the company

4. To learn the appointment of Directors of the company.

5. To know about the process of Winding up of the company.

Unit I Introduction To Company act 2013

Introduction-Company definition-Characteristics-Types of companies-Features of

public company and private company- Conversion of public company into private

company-Companies registration -Lifting up of corporate veil.

Unit II Memorandum & Articles

Memorandum of association-Contents-Alteration of memorandum- Articles of association

–contents –Alteration of Articles –Doctrine of Constructive notice – Doctrine of Indoor

management-Prospectus.

Unit III Meetings

Introduction-Definition-General meeting of shares holders-Statutory meeting-Annual

general meeting-Extraordinary general meeting Class meeting-Quorum for meeting-Proxy-

Resolution-Minutes.

Unit IV Directors

Board of directors-Appointment of directors-Appointment of directors by small share

holders-Appointment of additional director, alternate directors, nominee directors Women

Directors - Powers & Duties of directors-Vacation of office of directors-Register of

director-Removal of directors.

Unit V Winding Up

Dissolution of company-Winding up by court-Voluntary Winding up-.General provisions

on Winding up.

9

SEMESTER – II

ALLIED II BUSINESS STATISTICS U12CMY22


OBJECTIVES

At the end of the course students shall be able to understand the various statistical tools and will

be able to apply the tools in analysis and interpretation of data.

Unit I Introduction to the study of Statistics – Statistical inquires and sampling – collection of `

data – Preliminary considerations and techniques – classification and tabulation of data and

diagrammatic representation.

Graphic representation – Line graphs for time series – charting frequency series –

Histograms – Frequency Polygon – Smooth frequency curve – Ogive or cumulative

frequency curve.

Unit II Measures of central Tendency – Mathematical and positional averages – Quartiles, Deciles

and Percentages – The choice of averages – Misuse of averages.

Unit III Measures of Dispersion – Range – Quartile deviations – Mean deviations – Standard

deviations and coefficient of variations. Comparison of various – measures of dispersion –

Lorenz Curve.

Unit IV Analysis of Time series : Secular trend, seasonal fluctuations – Cyclical and Random

fluctuation – trend analysis – Index Numbers : Simple and Weighted – Fixed and chain –

Consumer and cost of Living – Mathematical tests of consistency.

Unit V Correlation : Degrees of correlation –Causation and Correlation – Linear

Regression – Simplified calculation of regression lines – Application in Business.

Text : Dr. D. Joseph Anbarasu - Business Statistics, Learntech Press , Chennai

REFERENCE : C.B.Gupta - An introduction to statistical methods, Vikas

Levin and Rubin - Statistical for management, PHI

Navanitham - Business Statistics

J K Sharma - Business Statistics, person education

P R Vittal - Business Statistics, Margham

.

10

SEMESTER-III

CORE V ADVANCED ACCOUNTING

Hours per week 5 Credit : 5

Objectives

After going through this chapter you will be able to

1. Understand the meaning and nature of partnership, the partnership deed and its contents.

2. Prepare Revaluation account for recording changes in valuation of assets and liabilities at the time

of retirement of a partner

3. Follow the accounting procedure when two or more than two firms amalgamate

4. Understand the purpose of branch accounting and the salient features of dependent branches under

debtors system and stock and debtors system

5. Make appropriate accounting adjustments for inter-departmental transfer of goods or services

UNIT I INTRODUCTION AND SPECIAL ASPECTS: Partnership accounts-Essential

characteristics of partnership-Final accounts-adjustments after closing the accounts-Fixed and

Fluctuating capital-Goodwill.

UNITII PARTNERSHIP ACCOUNTS: ADMISSION,RETIREMENT,DEATH AND

JOINT LIFE POLICY: Admission-Retirement-Death of a partner-Joint life policy

UNIT III PARTNERSHIP ACCOUNTS: AMALGAMATION & SALE OF FIRMS:

Amalgamation of partnership firm-Dissolution of partnership firms-Modes of dissolution of a firm-

Accounting entries-Insolvency of partners-Sale of a firm to a company-Gradual realisation of

assets and piecemeal distribution

UNIT IV BRANCH ACCOUNTS: Branch accounts-Dependent branch-Debtors system-Stock

and Debtors system-Final accounts system-wholesale branch-independent branch

UNITV DEPARTMENTAL ACCOUNTS: Departmental accounts-methods of accounting-

joint expenses-Inter departmental transfers-Insurance claims-Loss of stock and Loss of profit

Text: R.L.GUPTA &V.K.GUPTA- Principles and practice of Accountancy, Eleventh

edition-2005 , Sultan & Sons, New Delhi

Reference:

RSN PILLAI BAGAVATHI & S UMA - Fundamentals of Advanced Accounting,Second

revised edition-2008 S.Chand & Company Ltd,New Delhi

S N MAHESHWARI S K MAHESHWARI - Financial Accounting

Fourth revised & Enlarged edition-2005 Vikas publishing house pvt Ltd New Delhi

N VINAYAGAM & B CHARUMATHI - Financial Accounting

Second revised edition-2008 S.Chand & Company Ltd,New Delhi

11

SEMESTER – III

Elective I BUSINESS COMMUNICATION U08CM3:1


OBJECTIVES

At the end of the course students shall be able to express in English and shall be able to write

various business letters to suit various business strategies.

Unit I Nature and scope of business communication – meaning and importance of

communication in business – “ You Attitude” – Characteristics of an effective letter –

kinds of business letters – layout – barriers to communication.

Unit II Enquiries and replies – Orders and their Execution – Credit and Status enquiries –

Complaints and adjustments.

Unit III Collection letters – Circular letters – Sales letters – Bank correspondence – Import and

Export correspondence – Agency correspondence.

Unit IV Application for jobs –Resume Writing - Report writing – kinds of reports – Press reports –

Market reports.

Unit V Information technology and the future trends in communication – Online

communication – internet – e-mail –e-commerce, teleconference.

Text : Rajenderpal and Korlahalli

References: R.S.N. Pillai and Bhagavathy - Modern commercial correspondence, Sultan Chand

P.D. Chaturvethi and Mukesh Chadurvethi – Business communication

M.S. Ramesh and CC. Pattanshetti - Effective Business English correspondence.

12

SEMESTER – III

ALLIED III PRINCIPLES OF MARKETING U08CMY33


OBJECTIVES

At the end of the course students shall be able to learn the principles of marketing and shall be

able to practice the skills of marketing.

Unit I Introduction – Meaning – Needs, wants, demand, products, value, satisfaction, quality,

exchange, transaction, relationship, markets, Marketing – Evolution of the concept of

marketing.

Consumer behaviour – Factors affecting consumer behaviours – Buying decision

behaviour – Buying decision process - Market Segmentation

Unit II Product – Features, classifications, product planning and development, product life

cycle, branding , packaging.

Unit III Pricing – Meaning – objective – factors affecting pricing – New product pricing strategy

– price adjustment strategy.

Physical Distribution – Channels, types, channel functions, selection of Channels,

wholesaling, - Emerging trends in Retail Trade- E – marketing portals.

Unit IV Promotion – promotion mix – Advertising – Sales promotion techniques – personal

selling – public relations.

Unit V . Customer relationship marketing .E – marketing, online marketing- telemarketing.

Text : RSN Pillai and Bhagwati - Marketing

REFERENCE : Phillip Kolter and Gary Armstrong - Principles of MarketingWilliam

Stanton - Principles of marketing

Sherlekar - Marketing

13

SBEC I INTRODUCTION TO COMPUTERS U11CMPS1


OBJECTIVES

At the end of the course students shall be able to learn the operating system of Micro soft office

like M.S. Word, Excel., Power point etc., and shall be able to work on the system independently.

Unit I Introduction– Applications – Input – Processing – Output – Storage.

Windows – Fundamentals – Managing the file system – Printing in windows –

Windows Accessories.

Unit II MS- Word – Basics – Typing and Editing – Formatting text – Page Designer and

Layout – Mail Merge – Document Management.

Introduction to Excel – Formatting and printing worksheet – Customizing work place –

Calculations in work sheet – Charts – Database.

Unit III MS – Power Point Presentation – Graphics – Introducing Power Point – Creating and

Presentation – Customizing the Slide Show.

Internet – Email – Tele Conference

Practical Exams Only

14

SEMESTER – III

NMEC I INTRODUCTION TO ACCOUNTANCY U10CM3E1


OBJECTIVES

At the end of the course students shall have an understanding of basic accounting concepts and

shall have acquired skills in preparing various accounts.

Unit I Introduction – Meaning of Accounting, accountancy, Book keeping – Differences

and Relationship – Concepts – conventions – Accounting terms – Difference

between single entry and Double entry Accounting.

Unit II Principles of double entry – Journal – Recording the transactions in the books of

Prime entry – Relation between Journal and Ledger.

Unit III Ledger – sub divisions of Ledger – Ledger posting and preparation of Trial Balance.

Unit IV Trial Balance – Meaning – Differences between Trial Balance and Balance Sheet

– items to be debited and credited in the Trail Balance – Preparation of Trial

Balance without Ledger.

Unit V Capital and Revenue expenditure – Capital and Revenue Incomes – preparation of

Manufacturing Account – Final Accounts without Adjustments.

Text Book: Principles of Accountancy – K.L. Nagarajan, N. Vinayagam, P.L. Mani

- Eurasia Publishing House ( PVt) Ltd, Delhi

References : Principles of accountancy – Dalston L. Cecil, Jenitra L. Merwin – Learntech Press

Principles of Accountancy – C. B. Gupta- Sultan Chand &Sons

15

SEMESTER IV

CORE VI COST ACCOUNTING U11CM406

HOURS PER WEEK: 5 CREDITS: 5

Objectives:

1. To familiarise the students on the importance of cost ascertainment, reduction and control of

Material, Labour and Overheads.

2. To develop the skills needed to apply costing technique for each element of cost.

3. To help students to understand the procedures to calculate the cost of the products and services.

Unit I: Cost Accounting introduction & Material control.

Definition of Cost, Costing, Cost Accounting, Cost Accountancy – Classification of cost – Elements of

cost – Cost Centre – Cost unit – Cost control – Cost reduction – Material control – Purchase control –

Stores keeping and stock control and inventory control – Levels of stock and EOQ – ABC Analysis –

Pricing of material issues (LIFO, FIFO, Simple Average, Weighted Average methods).

Unit II: Computation and control of Labour cost.

Meaning of Labour cost – Labour turnover – Methods and measurement of Labour turnover (Separation

method, Replacement method and Flux method) – Idle time and Overtime - Methods of remuneration -

Time rate system - Piece rate system (straight piece rate system, Taylors differential piece rate system,

Merrick’s Multiple or differential piece rate system, Gantt’s task and bonus plan) – Premium Bonus plans

(Halsey premium plan, Halsey-weir scheme, Rowan plan, Barth’s variable sharing plan, Emerson’s

Efficiency plan, Bedeaux’s point premium system).

Unit III: Overheads.

Meaning and Definition of overheads – Allocation of overheads – Apportionment – Primary distribution –

Secondary distribution (Repeated and simultaneous equation method) – Absorption of overheads – Types

of overhead rate – Methods of absorption of overhead (Direct material cost, Direct Labour cost, Prime

cost percentage, Direct Labour hour, Machine hour rate – Computation of machine hour rate, Under and

over absorption of overheads.

Unit IV: Cost sheet, Tenders and quotations &Methods of costing (Job, Batch and Contract).

Cost sheet or statement of cost – Treatment of stock or incentives – Tender and quotations –

Reconciliation of cost and financial accounts - Job costing – Definition of job and Job costing – Job

costing procedures – Forms used in job costing – Batch Costing – Determination of Economic Batch

Quantity – Contract costing – Recording of Costs of a Contract – Recording of Value and Profit on

Contracts – Profit or Loss on Contracts – Escalation clause – Cost plus Contracts

Unit V: Methods of costing (Operating Costing and Process Costing).

Operating and operation costing – Operation and service costing – Transport Costing – Costing

Procedures in Transport of Costs – Presentation of Costs – Computation of Cost Unit in Road Transport

Business – Importance of Running Kilometers – Types of problems - Process Costing – Meaning of

Process Costing – Costing procedures – Important aspects of Process Costing – Process Losses – Inter

process profits – Work-in-progress and Equivalent Production – Joint Products Costing – By-products

Costing.

Text Book: Reddy T.S. &Hari Prasad Reddy Y., (2012). Cost Accounting, Margham

Publications: Chennai.

References: 1. Murthy &Gurusamy S, (2000). Cost Accounting, Tata McGrawHill Publications: New

Delhi.

2. Jain S.P &Narang K. L., (2012). Cost Accounting, Kalyani Publications:

New Delhi.

Theory 25%, Problem 75%

16

SEMESTER – IV

ELECTIVE II COMMERCIAL LAW U08CM4:1


OBJECTIVES

At the end of the course, students shall be able to learn the Fundamentals of laws pertaining to

ordinary contracts and special contracts.

Unit I Introduction – Scope, Growth and Source. Nature and kinds of Contracts –– Void,

Voidable and Valid agreement – Contingent Contract - Essential Elements – Offer and

Acceptance.

Unit II Consideration - Capacity of Parties – Free Consent – Legality of Object – Void

contracts

Unit III Performance of contracts – Discharge of contracts – Remedies for Breach of contract.

Quasi contracts.

Unit IV Special contracts : Indemnity and Guarantee – Bailment and Pledge - Agency

Unit V Sale of Goods Act 1930 – Difference between Sales and other disposition of goods –

Conditions and Warranties – Transfer of property in and title of goods – Rights of

unpaid seller.

TEXT : N.D.Kappor - Essentials of Mercantile Law, Sultan Chand

REFERENCE : K.R.Bulchandani - Business law for management – Vikas

Tulsian P. C - Business Law for management

17

SEMESTER – IV

ALLIED IV HUMAN RESOURCE MANAGEMENT U08CMY44


OBJECTIVES

At the end of the course, students shall be able to appreciate the role of Management in personnel

functions and in maintenance of personnel of an Organization.

Unit I Human Resource management – Definition– Personnel principles and policies.

Unit II Human resource Planning – Characteristics – Need for Planning – HRP process – Job

Analysis - Job Design – Job Description – Job Specification.

Unit III The selection process – Placement and Induction – Training and Development –

Promotion – Demotions – Transfers – Separation – Attrition.

Unit IV Compensation Management – Fringe Benefits – Job Evaluation Systems.

Unit V Employee maintenance and integration – Welfare and Safety – Accident Prevention –

Employee Motivation – Morale – Need and Measures Industrial social work.

TEXT: Khanka - Human Resource Management

Reference Edwin Flippo - Personnel Management

Biswanath Ghosh - Human Resource Development and Management , Vikas

C.S.Venkatraman and Srivatsava – Personnel Management and Human Resources.

Dale Yoder and Paul Standohar – Personnel Management and Industrial relations.

18

SEMESTER IV

Core INTRODUCTION TO MS OFFICE U16CMP


Objectives:

To Interface MS Office

To be explore the MS Word processing concepts.

To be trained all the tools necessary to create and use basic spreadsheets.

To learn and work with various functions and formulae’s in MS Excel.

Excel MS PowerPoint presentations.

UNIT 1 MS Office – Introduction – Ribbon Technology - Start an Application - The application window

– Live preview - Working with the Ribbon – Quick access toolbar – Office document types – File

extensions – Compatibility mode –Converting – Save the document.

UNIT 2 MS Word – Introduction - Create a new document - Open, save and print a document. Editing

and formatting the document - Modifying the page layout, background and borders - Inserting header and

footer - Inserting and editing tables - Inserting clip arts and pictures. Execute mail merge options.

UNIT 3 MS Excel – Introduction - Worksheets and Workbooks - Create workbooks - Open, view, save

and print workbooks. Entering, editing and formatting data - Modify worksheet and workbook - Create

and edit charts.

UNIT 4 Analyzing the Data – Filter and sort table data - Working with Formulas and Functions -

Statistical Functions, Math Functions, Information Functions and Logical Functions

{Grade Sheet (Mark statements), Balancing a cheque book, Mortgage work sheet and Cost benefit

analysis.}

UNIT 5 MS PowerPoint – Basics - Create Presentations – Theme, Add and edit text to slides. Add new

slides - Insert clipart images and shapes to slides - Insert and modify tables and charts. Work with

Graphics and Media - Add sound and video to a slide presentation. Final Preparations -Insert and edit

animations and slide transitions - Set up slide shows and rehearse timings for your slides

Work Book: Material to be given by the faculty.

Reference: Michael Price, Office 2007 in easy steps, Tata McGraw-Hill Edition 2010,

ISBN 13: 978-0-07-107707-1

Dr. D. Joseph Anbarasu et al. Excel for Business, Learntech Press, Trichy.

ISBN: 978-81-90792400

Practical Examination only

19

COMPUTERIZED ACCOUNTING

SEMESTER – IV

NMEC II


OBJECTIVES

After the completion of each unit, the student will...

1. Understand the introduction to computerised accounting and the comparison

between manual and computerised accounting

2. Understand how to invoke and create/ log into a company

3. Understand to create, edit and deleting of groups, ledgers and voucher entries

4. Understand to create cost category and cost centre

5. Create different reports

Unit –I INTRODUCTION TO COMPUTERISED ACCOUNTING

Introduction to computerised accounting – Features –Advantages – Manual accounting Vs

Computerised accounting – Accounting transaction – Journal entry –Ledgers – Trial

balance – Balance Sheet

Unit – II INTRODUCTION TO TALLY

Opening Tally screen - Gateway of Tally – Features of Tally –– Creation of company –

Loading /Selecting a company – Altering / Modifying Existing Company - Configuration

of Tally – Tally screen and menu

Unit – III CREATION OF LEDGERS, GROUPS AND VOUCHER ENTRRIES

Creation of Ledger- Group –Voucher – Displaying –Altering – Deleting – Introduction to

Voucher entries – Contra Voucher – Payment Voucher – Receipt Voucher – Journal

Voucher – Sales Voucher – Recording Transaction of sample data

Unit – IV COST CATEGORIES AND COST CENTRE

Introduction to Cost - Creation of cost Categories – Creation of Cost Centre –

Editing – Deleting - Usage of Cost Category and Cost Centres in voucher entry.

Unit – V GENERATING AND PRINTING REPORTS Generating and printing of accounting reports – Financial reports in Tally – Trial Balance –

Profit and Loss Account – Balance Sheet-cost centres report.

Text: Asok K Nadhani - SIMPLE Tally 9, BPB Publishers

Computerised Accounting by Faculty members

PRACTICAL EXAM ONLY

20

SEMESTER – V

CORE VII INCOME TAX LAW AND PRACTICE U08CM507


OBJECTIVES

At the end of the course, students shall be able to learn the concepts of taxation in general and

income tax in particular and shall be able to calculate tax on incomes under different heads.

Unit I Introduction : Basic concepts – agricultural income – Capital and Revenue – Residential

Status and incidence of tax – exempted incomes.

Unit II Computation of income – Salaries : Salary - meaning – basis of charge – different

forms – profits in lieu of salary – allowances ( taxable and not taxable ) – Tax treatment

of provident fund - permissible deductions – tax liability

Unit III Computation of income – House property – Basis of charge – determination of Annual

Value – income from let out and self occupied house property – deductions available u/s

24.

Unit IV Income chargeable to tax – Profits and Gains of Business or Profession : Meaning of

business or profession – Concept of income – constituents of income – general

principles regarding deductions – deductions u/s 30,31,32,and 35 – Specific deductions

– valuation of stock.

Unit V Income chargeable to tax – capital gains and other sources : Capital gains : basis of

charge – transfer – capital asset – deemed transfer – transfer not regarded as transfer –

computation of short and long term capital gains – indexed cost of acquisition and

improvement – exemptions u/s 54,54B,54D,54EC,54ED,54F,54G and54H

Other sources : General incomes u/s 56 ( 1) – Rent, Royalties , University

remuneration, Family pension, subletting etc – Special incomes u/s 56 ( 2) – dividend,

winning from lotteries, interest on securities etc. – Deductions expressly disallowed –

TEXT : Vinod Singhania - Students guide to income tax, Taxman

REFERNCE : Gaur and Narang - Income tax, law and practice, Kalyani

Dinkar pagare - Law and practice of income tax, Sultan Chand

Theory – 25 %, Problems – 75 %

21

SEMESTER – V

CORE VIII CORPORATE ACCOUNTING U08CM508


OBJECTIVES

At the end of the course, student shall be able:-

1. To gain insight knowledge of share capital and its calculation. 2. To know about the concept of debentures and its workings. 3. To have a conceptual and accounting idea on Amalgamation and Reconstruction of

companies. 4. To gain knowledge in Holding of subsidiary company Accounts. 5. To learn about the Accounts related to liquidation of Companies and its procedures.

Unit I Accounting for Share capital:-

Issues of shares – Allotment – Forfeiture – Reissue of forfeited shares - Redemption of preference shares -

Valuation of shares (Net Asset Method, Yield method and Fair value method).

Unit II

Accounting for Debentures :-

Issue of Debentures at Par, Discount and Premium – Redemption of Debentures – Simple sums in

Sinking fund method – Purchase of own debentures in open market.

Unit III

Problems in Amalgamation and Internal Reconstruction of Companies :-

Accounting for amalgamation in the nature of purchase and merger– Internal reconstruction - profits prior

to incorporation.

Unit IV

Accounting for Holding and subsidiary Companies :-

Holding Companies (including intercompany holdings with one subsidiary company)

– Consolidation of Balance sheet – treatment of mutual Owings - contingent liabilities – unrealized profit

– revaluation of assets – Minority interest.

Unit V

Accounts relating to liquidation of Companies :-

Liquidator’s final statement - order of payment - preferential payments (creditors) - overriding

preferential payments - preparation of statement of affairs.

Text Book :- Reddy and Moorthy - Corporate Accounting - Margham publications.

REFERENCES: Shukla Grewel and Gupta - Advanced Accounts II, Sultan Chand

Gupta and Radha - Advanced Accountancy. S. Chand

Jain & Narang - Advanced Accountancy II ,

22


SEMESTER – V

CORE IX COMPUTERS IN BUSINESS U12CMP09


OBJECTIVES

At the end of the course, students shall be able to initiate, operate and maintain computerized

accounts of business concern using Tally accounting software as per the version in the use.

Unit I Fundamentals of Computerized accounting – Computer accounting Vs Manual

accounting.

Architecture and customization of Tally – Features of Tally – Configuration of Tally –

Tally screen and menu.

Unit II Creation of company – Group – Editing and deleting ledgers.

Creation of ledgers – Editing and deleting ledgers.

Introduction to voucher entries – Payment voucher – Contra voucher – Journal voucher –

Editing and deleting vouchers.

Unit III Introduction to inventories – Creation – Configuration and features of stock item –

Editing and deleting – Usage of stock in voucher entry – Purchase orders – Stock

vouchers.

Unit IV Introduction to cost – Creation of cost categories – Creation of cost centres – Editing and

deleting – Usage of cost category and cost centres in voucher entry.

Unit V Generating and printing reports in detailed and condensed format – Day book – Balance

sheet – Trial Balance – Profit and Loss account – Ratio analysis – Cash flow statement –

Fund flow statement – Cost centres report – Inventory report – Bank reconciliation

statement. - VAT.

Practical Examination only

23

SEMESTER – V

ELECTIVE III QUANTITATIVE TECHNIQUES U12CM5:1


OBJECTIVES

At the end of the course, students shall be able to apply the techniques of Operations research in

solving complex issues of business.

Unit I Operation research – Origin and development – Role in decision making characteristics

– Phases – General approaches – Linear programming problem – Applications and

limitations formulation of LPP- graphical solution – Simplex Method ( excluding dual

problem )

Unit II Transportation problem – North West corner method – Least cost method - Vogle’s

approximation method – Moving towards optimality - Stepping stone & MODI methods -

Assignment problem.

Unit III Queuing theory – Game Theory - Simulation

Unit IV Replacement decisions – Replacement policy without change in money value

Replacement of items that fail completely ( group replacement ) simulation Application

in finance and accounting.

Unit V Decision analysis – EMV criterion – EOL and EVPI – Decision tree analysis - PERT –

CPM – Construction of network diagram – Simple CPM calculations Application in

finance and accounting .( Excluding crash )

TEXT : P.R.Vittal - Operation Research, Margham

REFERENCE V.K.Kappoor - Operations Research

S.C.Kothari - Quantitative techniques

P.Mariappan - Operation Research

P.C.Tulsian & Vishal Pandey - Quantitative techniques, Pearson Ed

Theory – 25 %, Problem –75 %

24

SEMESTER – V

ELECTIVE III ADVERTISING MANAGEMENT U10CM5:2


OBJECTIVES

At the end of the course, students shall be able to learn the role of Advertising in commercial

endeavours and shall be able to appreciate functions of advertising and advertising agencies.

Unit I Advertising in Marketing Mix – Nature, Scope, Kinds – advertising as a career –

economics aspects of advertising.

Unit II Marketing research for advertising – Consumer , media and product research –

Advertising Strategy - : Objectives , principles, DAGMAR – Advertising budget:

process, appropriation methods.

Unit III Advertising campaign : Planning Creativity, USp. Psychology, appeals Advertisement

copy: Types , components, essentials, - Copy layout : Visualisation to layout, requisites

– Advertising Media : Types, Selection Scheduling – New media options : Internet.

Unit IV Advertising Agency : Functions , organisation – agency relationship with client and

with media selection of an agency – agency compensation.

Unit V Measuring effectiveness of advertising : Pre and post testing, advertising audit – Social

, ethical and legal aspects of advertising – Control and regulation over advertising.

TEXT: S.A.Chunawalla,K. J Kumar, K.C. Sethia, G.V.subramanian UG Suchark

Advertising theory and practice 4th Ed. Himalaya.

Reference: Manendra Mohan – Advertising Management – Concepts and Cases,TMH

S.A.Chunawalla – Advertising Sales and Promotion Management , Himalaya

M.N.Mishra – Sales Promotion and Advertising Management 2nd

Ed, Himalaya.

25

SEMESTER – V

ALLIED V FINANCIAL MANAGEMENT U08CMY55


OBJECTIVES

At the end of the course, students shall be able to learn the concepts of Financial Management and

shall be able to identify problems in financing areas of the company and solve them.

Unit I Meaning and Scope of Financial Management- Environment of Finance – The time

value of Money – Risk and Return – Valuation of Securities.

Unit II Working capital management – Working capital policy – cash management – Credit

management – inventory management.

Unit III Capital Budgeting – Basics of Capital Budgeting – Cost of Capital : Cost of equity-

Cost of debentures – Cost of preference shares – Cost of other sources of capital.

Unit IV Capital structure and dividend policies – capital structure and cost of capital – planning

the capital structure – Dividend policy and share valuation – Long term financing –

Sources of long term finance – raising long term finance – basics of stock market in

India and other financial institution.

Unit V Leverages – Operating leverages – Financial Leverages – Total Leverage – Financial

planning and budgeting.

TEXT Prasanna Chandra – Fundamentals of Financial Management, TMH

REFERENCE

I.M.Pandey – Fundamentals of Financial Management, Vikas

M.Y.Khan and P.K.Jain – Fundamentals of Financial Management, TMH

Joseph Anbarasu and N Janakiraman – Financial and Invest Management, S.Chand

Vyuptakesh Sharu – Fundamentals of Financial Management, Pearson Ed.

Van Horne and Wachawicz Jr. – Fundamentals of Financial Management, Pearson Ed.


26

SEMESTER – V

SBEC III SOFT SKILLS U11CM5S3


OBJECTIVES

At the end of the course, the students shall be able to present themselves in an acceptable

way and perform effectively in facing Interviews and participation in Group Discussions.

Unit I Definition – Need for Soft Skills – Skills for Success

Unit II Presentation Skills –Motivation.

Unit III Facing Interview – Handling Stress in Interviews – Preparation – Performance in

Interviews – Mock Interview.

Unit IV Group Discussion – Dynamics of Group Discussion – Need – Content and Process of

Group Discussion.

Unit V Interpersonal Skills – Acquiring skills for understanding people for enriched relationship.

REFERENCE : Teaching Material to be given by the faculty.

27

SEMESTER – VI

CORE X BUSINESS MATHEMATICS U08CM610

Hours per week :6 Credits: 5

Objectives:

At the end of the course, students shall be able

1. To get an adequate knowledge in basic mathematics, aptitude and can acquire the knowledge to

incorporate in competitive exams.

2. To learn the concept of Set language and Progression.

3. To learn the techniques of differentiation and application in economics .

4. To learn the maxima and minima and applying in business decisions.

5. To know the concept of matrix and its operations.

Unit I- NUMBER SYSTEM

Number system – Surds and Indices – Logarithm – Simultaneous and Quadratic equations,

Unit II - SET THEORY AND PROGRESSION

Basic concepts – Sub set – Operation of sets – Arithmetic, Geometrics and harmonic progression.

.Unit III- DIFFERENTIAL EQUATION

.

Limit – Continuity – changes in related variables – Average concept – and marginal concept – Differential

coefficient – Standard forms – the techniques of differentiation – Rules – Concept of differential equation

– Higher order derivatives – Application in economics.

Unit IV- INTEGRAL CALCULUS

.

Increasing and Decreasing functions – Maxima and Minima – Application : Integration: Standard forms –

Rules - Definite integral – Standard forms method of partial fractions – Integration by parts –

Application. ( Simple Integration )

Unit V -MATRIX

.

Basic concept of Matrix – Addition – Scalar Multiplication – Multiplication of a matrix by a matrix –

inverse of a matrix – Linear equations and matrix Input output matrix.

TEXT Book : P.R.Vittal - Business Mathematics, Margham.

REFERENCE : Dr. D. Joseph Anbarasu - Business Mathematics

Learntech Press, Chennai

28

SEMESTER – VI

CORE XI MANAGEMENT ACCOUNTING U08CM611


OBJECTIVES

At the end of the each unit, students shall be able to

1. Understand the perspective of management accounting 2. Apply the techniques of management accounting to a given accounting situation in business. 3. Analyse the flow of funds and cash of the business firm 4. Calculate Breakeven point of the business 5. Prepare different types of budgets

Unit I FUNDAMENTALS OF MANAGEMENT ACCOUNTING

Management Accounting - Definitions – Objectives – Scope and functions – Advantages and limitations of management accounting – Management accounting –

principles – Installation of management accounting systems. Distinction between

management accounting and financial accounting. Management accounting VS Cost

accounting – Management Accounting functions.

Unit II FINANCIAL STATEMENTS

Meaning and types of financial statements – Analysis and interpretation of financial

statements – Techniques of financial analysis – Limitation of financial analysis.

Meaning – Classification of ratios – Advantages and limitations of ratio analysis – computation of ratios.**

Unit III PREPARATION OF FUND FLOW STATEMENT AND CASH FLOW STATEMENT Meaning

– Uses of fund flow statement – Distinction between fund flow statement and income statement – Parties interested in fund flow statement – Limitations of fund flow statement – Preparation of

fund flow statement.

Meaning – preparation of Cash flow statement – Difference between cash flow analysis

and fund flow analysis – Utility of cash flow analysis and limitations of cash flow

analysis.

Unit IV MARGINAL COSTING AND BREAK EVEN ANALYSIS Definitions of marginal costing – Features – Merits and demerits of marginal costing – CVP analysis Meaning –m Merits and demerits – Construction of break even chart – Assumptions

underlying CVP analysis and break even chart – Managerial uses of BEP analysis.

Unit V BUDGETARY CONTROL AND STANDARD COSTING

Definition – Meaning – advantages and disadvantages of budgetary control – Installation of budgetary control system – requirements of a good budgetary control

system – Classifications of budgets – Zero base budgeting meaning – definition – steps

in ZBB – advantages in ZBB

Definition – advantages – limitations – distinction between budgetary control and standard

costing – estimated cost Vs standard cost – Preliminary steps for establishing a system of standard costing – variance in standard costing – meaning – types of variance

( material and labour )

RECOMMENDED TEXT : 1.Management accounting by Dr.R.Ramachandran and Dr.R.Srinivasan – sriram publication

2. Management Accounting by R.S.N.Pillai & V.Baghavathi – S.Chand & Co

Theory – 25 %, Problems – 75 % ** Questions relating to the Preparation of Financial Statements from ratios given to be avoided.

29

SEMESTER – VI

CORE XII FINANCIAL SERVICES


OBJECTIVES

At the end of the course, students shall be able:

1. To know about the various financial services.

2. To gain knowledge of the financial market.

3. To get awareness of the credit rating and its operations. 4. To learn about the mutual fund and merchant banking services to the people.

5. To get insight knowledge in Leasing and Hire purchase functions to the society.

6. To know about the concept of Dematerialisation. 7. To gain knowledge of the Factoring and forfaiting services.

Unit I

Introduction to Financial services:

An overview of financial system in Markets – Objectives of financial system – Types of financial services

– Regulation of Financial services – Problems and Prospects of Financial service sector.

Introduction to Financial Market:

Management of NIM – Secondary market Vs NIM - Functions of Stock exchanges –– National Stock

Exchanges – OTCEI- Non Banking Financial Institutions

SEBI Functions and Workings - Listing of securities.

Unit II

Credit Rating:

Definition- Features – Advantages – Credit rating system (Growth Factors) – GlobalCreditRating agencies

– Rating agencies in India (CRISIL, IICRA, CAREDCR) - Credit rating symbols – Credit rating process

and its limitations.

SEBI Guidelines – Future credit rating in India.

Unit III

Mutual Funds:

Meaning – Classification – Functions – Importance – Risk involved in M.F) – Commercial banks and

Mutual Funds (includes UTI, LIC) -.

General guidelines of M.F. – Future of mutual fund industry.

30

Merchant Banking:

Concept – Services - Merchant bankers in the market making process – Arranging intercorporate Loans –

Scope of merchant banking in India.

Unit IV

Leasing:

The concept –Types of lease – Structure of leasing industry – Legal aspects – Problems and prospects.

Hire purchase:

Meaning – Hire purchase –Leasing VS Hire purchase – Problems and prospects of hire purchase in India.

Unit V

Dematerialisation & Rematerialisation:

Meaning – objective – Functions – Merits and Demerits – Progress of demat in India – NSDL & CDSL

(Growth & Functioning)

Factoring & Forfaiting:

The concept – significance – types – factoring mechanism – factoring in India.

Forfaiting - Definition – Factoring Vs Forfaiting – Problems and prospects of forfaiting.

Text Book:-

1. Dr. D.Joseph Anbarasu - Financial Services 3rd

Ed, Sultan Chand & Sons.

2. Gordon Natarajan - Financial Markets and Services – Himalaya publishing House

REFERENCE: 1. S.C.Kuchal – Financial Management, Vikas

2. C.R.Kothari – Investment Banking and Customer service, Arihant.

3. Verma & J C Merchant – Organisation and Management, TMH

4. Dr.S.Gurusamy - Essentials of Financial services – MC Graw Hill.

31

SEMESTER – VI

CORE XIII AUDITING


OBJECTIVES

At the end of the course the students shall

1. be able to gain knowledge about the basic principles of auditing and its classification

2. be able to distinguish between internal check, control and audit.

3. be able to know about Electronic Data Processing Audit and Investingation.

4. know about an auditor and his work in relation to companies.

5. have more knowledge about various institutional auditing.

Unit I INTRODUCTION

Definition – Objective of an Audit – Role of auditors in detecting errors and frauds –

basic principles governing an audit – scope and procedures – advantages and

limitations – classification of audit.

Unit II INTERNAL CHECK SYSTEM

Internal check – Internal control and Internal Audit – Introduction of vouching –

Objectives – importance of vouching – verification of assets and liabilities.

Unit III ELECTRONIC DATA PROCESSING AUDIT

General approach to EDP based audit – Approaches to EDP audit – Special techniques for

auditing in an EDP environment.

INVESTIGATION Objectives-difference between investigation and auditing

Unit IV COMPANY AUDIT

Appointment – Qualification. Rights and liabilities of company auditor – Types of

audit reports – Audit certificate.

Unit V INSTITUTIONAL AUDITING

Auditing of Banking companies, Insurance companies, Educational institutions and

Hospitals

Text : B.N.Tandon - Auditing . S.Chand

Reference: S.K.Basu - Auditing concepts and techniques, Pearson Ed.

32

SEMESTER – VI

ALLIED VI ENTREPRENEURIAL DEVELOPMENT

U08CMY66


OBJECTIVES

At the end of the course, students shall be able to know more about contemporary issues and shifts

in Entrepreneurship developments in India and develop the skills to become an entrepreneur.

Unit I Definition of Entrepreneurship – concept – characteristics – theories – entrepreneurs

and enterprise, entrepreneur and manager, types of Entrepreneurs, functions and

behavioural patterns of Entrepreneurs.

Unit II Project identification and classification – Project formulation – project design and

network and PERT , CPM

Unit III Project Appraisal – concept – methods – sources of finance – Social cost benefit

analysis – meaning – distinction between social cost benefit analysis and financial

analysis.

Unit IV Steps for Starting Small Industry – Incentives – and Subsidies from State and Central

Government – Consultancy Services, Machinery on Hire purchase – Transport subsidy,

seed Capital assistance.

Unit V Institution Assisting Entrepreneurs – DICs, SIDCO,NSIC, SISI, SIPCOT, TIIC, KVIC,

TCO, ITCOT, Commercial banks, New Entrepreneurial Development Agency.

Text: Entrepreneurial Development in India – Dr. C.B. Gupta and Dr. N.P.Srinivasan

Reference: Entrepreneurial Development – S.S.Khanka, S,Chand.

department of commerce - bishop heber collegebhc.edu.in/syllabus2016/b.com_2016-19.pdf ·...

Documents