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SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE

(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

SATTUR- 626203

M.Com DEGREE COURSE

SYLLABUS AND REGULATIONS

UNDER

CHOICE BASED CREDIT SYSTEM (CBCS)

(Effective from the academic year 2014 - 2015)

SRNMC Syllabus

OBJECTIVES:

The syllabus for P.G Commerce has been designed in such a way that the students, when

they go out will be employable in Banks and Financial Institutions or capable of becoming

entrepreneurs. The focus is also on making them eligible for higher studies in master of

Philosophy and Doctorate.

ELIGIBILITY:

A pass in B.Com /Other related U.G degree of any recognized university.

DURATION OF THE COURSE:

The duration of the course shall be two academic years comprising four semesters with

two semesters in each academic year.

COURSES OF STUDY

1. Core subjects

2. Major electives

3. Non major elective

CREDITS

The term ‘credit’ refers to the weightage given to the course, usually in relation to the

instructional hours assigned to it. The total credits required for completing Master of Commerce

is 90. The particulars of the credits for individual components and the courses are placed on

Table-1.

SRNMC Syllabus

M.COM

Table -1: Course pattern

(With effect from the academic year 2014 - 2015)

S.NO

SEMESTER

I

II

III

IV

V

TOTAL

HOURS

TOTAL

CREDITS

NO OF

COURSES

1

I

Core

6(5)

Core

6(4)

Elective

6(5)

Core

6(5)

Core

6(4)

30

23

5

2

II

Core

6(5)

Core

6(4)

Elective

6(5) Core

6(5)

Core

6(4) 30

23

5

3

III

Core

6(5)

Core

6(4)

Core

6(5)

Core

6(4)

Core

6(4) 30

22

5

4

IV

Core

6(5)

Core

6(4)

Elective

6(5) Core

6(4)

Core

6(4) 30 22 5

TOTAL 120 90 20

Core – Core Subject

SRNMC Syllabus

SCHEME OF EXAMINATION

QUESTION PAPER PATTERN:

Section Types of Question No. of

Questions

No. of

Questions to be

answered

Marks for

each

question

Total

Marks

A

Q. No.(1-10)

Multiple choice

(Two from each

unit)

10 10 1 10

B

Q. No.(11-15)

Either or type (one

from each unit) 5 5 7 35

C

Q. No.(16-20)

Open Choice (one

from each unit) 5 3 10 30

A candidate passes the P.G programme by scoring a minimum of 50% (internal +

external) in each paper of the course. No minimum mark for internal assessment. The minimum

mark for external assessment is 45%.

EVALUATION

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

provision 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 marks to be allotted to continuous internal

assessment and to end semester examination is:

Theory Project

Internal Marks 25 40

External Marks 75 60 (Project Evaluation 40

+Viva Voce 20)

Total Marks 100 100

SRNMC Syllabus

The components for continuous internal assessment are:

Two tests - Each 15 marks

Average - 15 marks

Seminar/Group Discussion - 5 marks

Assignment - 5 marks

Total - 25 marks

PASSING MINIMUM

A) Theory:

1. 50% of the aggregate (external+ internal)

2. No separate pass minimum for internal

3. 34 marks out of 75 is the pass minimum for the External.

B) Project

1. 50% of the aggregate ( Project evaluation + Viva voce)

2. No separate pass minimum for Viva voce

3. 27 marks out of 60 marks is the pass minimum for External

SRNMC Syllabus

M.COM

Table -2: Course details and scheme of examinations

(With effect from the academic year 2014 - 2015)

FIRST SEMESTER

S.No Title of the Paper

Hrs

per

week

Credit

Exam

hrs.

Marks Total

Int Ext

1 Advanced Accounting 6 5 3 25 75 100

2 Business Environment 6 4 3 25 75 100

3

Major Elective (Any one)

1. Advanced Business Statistics

2. Management Concepts

6 5 3 25 75 100

4 Financial Markets and Services 6 5 3 25 75 100

5 Managerial Economics 6 4 3 25 75 100

SECOND SEMESTER


Hrs

per

week

Credit

Exam

hrs.

Marks Total

Int Ext

1 Operations Research 6 5 3 25 75 100

2

Accounting for Management Decisions 6 4 3 25 75 100

3


1. Research Methods in Commerce

2. Modern Banking

6 5 3 25 75 100

4 International Marketing 6 5 3 25 75 100

5 Introduction to Computer and Office

Automation 6 4 3 25 75 100

SRNMC Syllabus

THIRD SEMESTER

FOURTH SEMESTER


Hrs

per

week

Credit

Exam

hrs.

Marks Total

Int Ext

1 Advanced Corporate Accounting 6 5 3 25 75 100

2 Direct Taxes 6 4 3 25 75 100

3


1. Service Marketing

2. Human Resource and

Management

6 5 3 25 75 100

4 Security Analysis and Portfolio

Management 6 4 3 25 75 100

5 Project 6 4 3 40 60 100


Hrs

per

week

Credit

Exam

hrs.

Marks Total

Int Ext

1 Cost Accounting 6 5 3 25 75 100

2 Indirect Taxes 6 4 3 25 75 100

3


1. Financial Management

2. Entrepreneurship Development

6 5 3 25 75 100

4 Computrised Accounting Packages-

Tally-9.0- Lab 6 4 3 25 75 100

5 Corporate and Industrial Laws 6 4 3 25 75 100

SRNMC 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 2014–2015 and after)

SYLLABUS

Programme : M.Com (Commerce) Subject Code :

Semester : I No. of Hours allotted: 6/Week

Subject : Core Paper I No. of Credits : 5

Title of the Paper: ADVANCED ACCOUNTING

Objectives:

1. To educate the learners about accounting concepts, standards and principles

2. To make the learners conversant with accounting for non-trading concerns and

insurance claims

3. To enlighten the learners on branch and departmental accounts

Unit I

Accounting – financial information system – Accounting Concepts and Conventions -

Accounting standards – Indian and International - Critical review of accounting principles and

concepts.

Unit II

Accounting problems related to Non-trading concerns – Insurance claims – Loss of stock

policy – Consequential loss Policy.

Unit III

Branch Accounts – Meaning – Accounting in respect of dependent branches -

Debtors system, stock and debtors system, final accounts system (Excluding foreign branches)

Departmental Accounting – Meaning – Interdepartmental transfers – Stock reserve.

Unit IV

Insolvency accounting – Meaning – Statement of affairs – Deficiency account –

Distinction between insolvency of an individual and a partnership firm.

SRNMC Syllabus

Unit V

Accounting problems related to Admission, Retirement and death of a partner -

Dissolution and Piecemeal distribution

Text book

Title of the Book : Advanced Accountancy volume 1

Names of the Author : T.S.Reddy and A.Murthy

Publisher : Margham Publications.

Edition / Year :

Reference Books

Reference Book -1

Title of the Book : Advanced Accounting

Names of the Author : Arulanandam & Raman

Publisher : Himalaya Publishing

Edition / Year :

Reference Book -1


Names of the Author : R.L.Gupta

Publisher : S.Chand-Publications, Delhi

Edition / Year :

Reference Book -1

Title of the Book : Advanced Accounts

Names of the Author : Shukla & Grewal

Publisher : S.Chand Publications, Delhi

Edition / Year :

Note: The questions should be asked in the ratio of 70 per cent for problems and 30 per cent for

Theory

Prepared by

Signature :

SRNMC Syllabus

SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE


SATTUR - 626 203.



SYLLABUS



Subject : Core Paper II No. of Credits : 4

Title of the Paper: BUSINESS ENVIRONMENT

Objectives:

1. To make the learners to understand the nature and scope of Business Environment

2. To give an exposure on Consumer Protection Act

3. To give an idea on the SEBI functions and the guidelines relating to new issues

Unit I

Business Environment - Meaning - Importance – Factors affecting business – Economic,

political, legal, social, competitive, ecological and technological factors - WTO and GATT

Unit II

Social Responsibility of Business – Dimensions of Social Responsibilities – Arguments

for and against social responsibility of business – Social Audit

Privatization – Privatization of public sector undertakings – Forms of privatization –

Arguments for and against privatization

Unit III

Consumer Protection Act, 1986 – Consumer rights – Consumer protection councils –

Three-tier structure of grievances redressal machinery – Their composition – Jurisdiction –

Procedure for admission of complaint

SRNMC Syllabus

Unit IV

Industrial Sickness – Definition – Causes of Sickness – Preventive and Curative

Measures – Sick Industrial Companies Act.

Unit V

Foreign Direct Investment (FDI) - Foreign Private Investment – Forms – Merits and

Demerits – Government Policy on Foreign Capital – Multinational Corporations in India

Text book

Title of the Book : Business Environment

Name of the Author : Francis Cherunilam

Publisher : Himalaya Publishing House.

Edition / Year :

Reference Books

Reference Book - 1

Title of the Book : Business Policy Strategic Management

Name of the Author : W.F. Gluck

Publisher : Tata Mc Graw Hill

Edition / Year :

Reference Book -2

Title of the Book : Business Environment

Names of the Author : K. Chidambaram and V.Alagappan

Publisher : Vikas Publishers

Edition / Year :

Reference Book-3

Title of the Book : Essentials of Business Environment,–

Name of the Author : K. Aswathappa

Publisher : Himalaya Publishing House.

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus



SATTUR - 626 203.



SYLLABUS



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

Title of the Paper: ADVANCED BUSINESS STATISTICS

Objectives

1. To make the learners to understand the advanced statistical concepts and techniques.

2. To impart knowledge about the various statistical tools

3. To develop the skill in application of statistical tools in the field of Business and

Economics.

Unit I

Correlation Analysis – Utility of Correlation Analysis - Partial and Multiple Correlation

– Regression Analysis, Significance of Regression Analysis and Multiple Regression

Unit II

Time Series Analysis, Utility of Time series Analysis – Components of Time Series –

Methods of Measuring trend analysis.

Unit III

Hypotheses – Null and Alternative Hypotheses – Procedure for testing hypothesis – Two

types of errors in testing of hypothesis – Two tailed and one-tailed test of hypothesis – Test of

significance for small samples – ‘t’ test – F test and analysis of variance(ANOVA)

Unit IV

Sign Test – Mann – Whitney – Wilcoxon Signed Rank Test – Kruskal Wallis Test –

Fredman’s Test.

SRNMC Syllabus

Unit V

Chi-square test as a hypothesis testing procedure – x2 as a test of independence – x

2 as a

test of goodness of fit – x2

as a test of homogeneity.

Text book

Title of the Book : Statistical Methods

Names of the Author : Gupta S.P

Publisher : Sultan Chand Publishers, New Delhi

Edition / Year :

Reference Books

Reference book

Title of the Book : Business Statistics

Names of the Author : Kazmier

Publisher : Schman series – Mc Graw Hill

Edition / Year :

Reference book

Title of the Book : Advanced Statistical Methods

Names of the Author : Sanchetti and Kapoor

Publisher : Sultan Chand Publishers, New Delhi

Edition / Year :


Theory

Prepared by :

Signature :

SRNMC Syllabus



SATTUR - 626 203.



SYLLABUS



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

Title of the Paper: MANAGEMENT CONCEPTS

Objectives

1. To make the learners to understand the Management concepts and acquire knowledge of

management functions

2. To introduce trends in Management to the learners

Unit I

Nature and Process of Management – Importance – Management as Science, Art and

Profession – Management Thought – System Approach to Management

Unit II

Planning: Principles of Planning, Types of planning, Steps in planning, Importance –

Advantages and limitations of planning. Strategic planning process: Major kinds of strategies,

Implementation of strategies, SWOT Analysis. Decision Making: Characteristics – Process of

Decision Making and types of Decision – making.

Unit III

Organizing Nature – Importance – Functions – Organization Structure and Design –

Span of Management: Factors affecting the span of management – Delegation and

Decentralization. Line and Staff Organization: Effective organization and Organizational

Culture

SRNMC Syllabus

Unit IV

Staffing – Elements – Functions – Advantages – Recruitment – Sources of Recruitments,

Selection Importance – Selection process – Test – Kinds of test – Interview – Kinds of

interview, Promotion – Qualities of good promotion policy

Unit V

Directing – Importance of Directing, Leadership: Managing the human factor;

Motivation techniques, Leadership styles, Communication process. Controlling: Process of

control, Prerequisites of controlling systems and methods of control

Text book

Title of the Book : Principles and Practice of Management

Names of the Author : L.M. Prasad,

Publisher : Sultan Chand & Sons, Delhi

Edition / Year :

Reference Books

Reference book-1

Title of the Book : Principles of Management

Names of the Author : Stonies & Wankel,

Publisher : Himalaya Publishing House, New Delhi

Edition / Year :

Reference book-2

Title of the Book : Principles of Management

Name of the Author : Ramasamy T

Publisher : Himalaya Publishing House, New Delhi

Edition / Year :

Reference book-3

Title of the Book : Practice of Management

Names of the Author : Peter F. Drucker

Publisher : Pan books, London

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus

S.RAMASAMY NAIDU MEMORIAL COLLEGE


SATTUR - 626 203.



SYLLABUS



Subject : Core Paper IV No. of Credits : 5

Title of the Paper: FINANCIAL MARKETS AND SERVICES

Objectives:

1. To enable the learners to become familiar with the Indian financial system and structure

2. To educate the learners on the functioning of financial markets and develop awareness

of recent financial services

Unit I

Financial system – Meaning, Structure, Components and Services – Its Importance in the

development of economy

Unit II

Financial markets – Money market – Call money market – Treasury bills market –

Discount market – Government securities market – Market for commercial paper and certificate

of deposits – Global depository receipts

Unit III

Mutual Funds – Meaning, Scope of Mutual Fund – Origin of Mutual Fund – Types of

Mutual Funds – Importance of Mutual Funds – Organization of the Fund – Net Asset Value –

Performance Evaluation of Mutual funds – Mutual Funds in India – Features of Mutual Funds

Industry.

SRNMC Syllabus

Unit IV

Factoring and Forfaiting – Meaning and importance – Factoring Vs Discounting –

Factoring in India – Factoring Vs Forfaiting – Advantages and limitations – Forfaiting in India

Unit V

Venture Capital – Meaning – Features – Activities of Venture Capital Funds – Scope of

Venture Capital – Importance – Venture Capital Guidelines – Method of Venture Financing –

Indian Scenario – Suggestions for the Growth of Venture Capital.

Text book

Title of the Book : Financial Markets and Services

Names of the Author : Gorden E. & Natarajan K

Publisher : Himalaya Publishing House

Edition / Year :

Reference Books

Reference Book-1

Title of the Book : Financial Insititution and Marketing

Names of the Author : Bholey L.M.

Publisher : Tata Mc Graw Hill, New Delhi

Edition / Year :

Reference Book-2

Title of the Book : Management of Banking and Financial Services

Names of the Author : Paul

Publisher : Pearson Education,Delhi

Edition / Year :

Reference Book-3

Title of the Book : Financial Markets and Institutuions

Names of the Author : Mishkin

Publisher : Pearson Education, Delhi

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus


SATTUR - 626 203.



SYLLABUS



Subject : Core Paper V No. of Credits : 4

Title of the Paper: MANAGERIAL ECONOMICS

Objectives:

1. To make the students to understand the concepts of economics and principles to be

applied in business.

2. To enrich the students in the field of business and management.

3. To enable the students to familiar with business cycle and inflation.

UNIT I:

Managerial Economics – Meaning, Nature and Scope – Economic Theory and

Managerial Economics – Managerial Economics and Business Decision Making – Role of

Managerial Economist.

UNIT II:

Demand Analysis - Demand Determinants - Demand Distinctions - Elasticity of Demand

-Types, Methods of Measurement – Applications - Demand Forecasting for Industrial Goods -

Consumer Goods - Factor Influencing Elasticity of Demand.

UNIT III:

Cost Analysis - Cost Concepts - Cost and Output Relationship - Cost Control under

Short Run and Long Run-Cost Functions – Break - Even Analysis.

UNIT IV:

Pricing and Output Decisions in Different Market Situations Perfect Competition –

Monopoly, Monopolistic Competition and Oligopoly – Pricing Methods.

SRNMC Syllabus

UNIT V:

Business Cycle – Characteristics – Phases – Causes - Effects and Their Control. Inflation

– Causes – Inflationary Gap – Effects and Control of Inflation.

Text book

Title of the Book : Managerial Economics

Names of the Author : R.L.Varshney and R.L.Maheswari

Publisher : Sultan Chand and Sons, New Delhi

Edition / Year :

Reference books

Reference book-1


Names of the Author : D.M.Mithani and S.Shanthi


Edition / Year :

Reference book - 2


Names of the Author : G.S.Gupta

Publisher : Tata MC Graw Hill Publishing Ltd

Edition / Year :

Reference book - 3


Names of the Author : P.L.Metha

Publisher : Comprehensive Sultan Chand and Sons,New Delhi.

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus



SATTUR - 626 203.



SYLLABUS


Semester : II No. of Hours allotted: 6/Week

Subject : Core Paper VI No. of Credits : 5

Title of the Paper: OPERATIONS RESEARCH

Objectives

1. To impart knowledge about the decision making in Linear Programming, Transportation

and Assignment problems.

2. To make the learners familiar with Game theory and Queuing theory

3. To enable the learners to solve PERT/CPM problems

Unit I

Operations Research: Meaning – Scope – Characteristics – Models – Linear

programming (LPP) – Mathematical Formulation, Graphical Method, simplex Method

(Excluding non standard optimal solutions) Limitations of LPP Techniques

Unit II

Transportation problem – Methods for finding initial basic feasible solution –

Transportation algorithm – Test for Optimal Solution – Degeneracy – Unbalanced

Transportation Problems –Maximization.

Assignment Problems – Assignment Algorithm – Difference between Transportation

problems and Assignment problems – Unbalanced Assignment Models – Maximization case -

Restrictions in assignment.

Unit III

Theory of Games: Characteristics – Two persons zero sum game - Pure strategies –

Saddle point – Value of game – Mixed Strategies – Rules for Dominance – Limitations

SRNMC Syllabus

Unit IV

Queuing theory: Meaning – Elements of the queuing system – Single channel model

only

Unit V

Network analysis: PERT/CPM – Objectives, Advantages and Limitations - Similarities

and Dissimilarities (Excluding crash cost method)

Text book

Title of the Book : Operations Research (Quantitative Techniques for Management)

Names of the Author : V.K.Kapoor

Publisher : Sultan Chand & Sons

Edition / Year :

Reference Books

Reference book -1

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

Names of the Author : Prof.V.Sundaresan, K.S.Ganabathy Subramanian and K.Ganesan

Publisher : A.R Publications, Arapakkam, Tamil Nadu

Edition / Year :

Reference book -2

Title of the Book : Quantitative Techniques

Names of the Author : Kothari C.R.,

Publisher : Vikas Publishing House Pvt Ltd., New Delhi

Edition / Year :

Note: The questions should be asked in the ratio of 70 Per cent for problems and 30 Per cent for

Theory

Prepared by :

Signature :

SRNMC Syllabus


SATTUR - 626 203.



SYLLABUS

Programme : M.Com(Commerce) Subject Code :


Subject : Core Paper VII No. of Credits : 4

Title of the Paper: ACCOUNTING FOR MANAGEMENT DECISIONS

Objectives:

1. To enable the learners to acquire knowledge about the management accounting

2. To enable the learners to understand various cost concept and its applications.

3. To enable the learners to know about the budgeting and cost control techniques.

Unit I

Management Accounting – Definition, Nature and Scope – Functions – Role of

Management Accounting – Tools of financial analysis – Comparative Statement, Common size

statement, Trend analysis and Ratio analysis.

Unit II

Funds Flow Statements - Meaning and Concept of Fund – Importance – Limitations –

Changes in Working Capital – Calculations of Funds from Operations – Funds Flow Statements.

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

Funds Flow Statement and Cash Flow Statements – Computation of Cash from Operations –

Cash Flow Statements

Unit III

Cost concept– Absorption Vs Marginal costing – Cost center – Profit center – Marginal

costing– Break Even and CVP Analysis– Application of marginal costing for business decision

making.

SRNMC Syllabus

Unit IV

Budget and Budgetary Control – Meaning – Characteristics of good Budgeting

Budgetory Control – Classification and Types of Budgets – Sales Budget- Production Budget

,Cost Production Budget, Material Budget – Flexible Budget – Cash Budget –Zero Base

Budgeting

Unit V

Standard costing – Setting standards – Variance analysis and reporting - Material,

Overhead – Sales and profit variance – Reporting and investigation of variances

Text books

Text Book-1

Title of the Book : Cost and Management Accounting

Names of the Author : T.S. Reddy & Y.Hariprasad Reddy

Publisher : Margham Publications

Edition / Year :

Text book -2

Title of the Book : Management Accounting

Names of the Author : R.S.N.Pillai and Bhagavathi

Publisher : Sultan Chand Publications

Edition / Year :

Reference Books

Reference book -1


Names of the Author : Manmohan & Goyal

Publisher : S.Chand, New Delhi

Edition / Year :

Reference book -2


Names of the Author : Dr.S.N. Maheswari

Publisher : Sultan Chand, New Delhi.

Edition / Year :

Reference book -3


Names of the Author : S.P. Jain & R.K. Narang

Publisher : Kalyani Publishers

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus



SATTUR - 626 203.



SYLLABUS



Subject : Paper VIII - Elective II (a) No. of Credits : 5

Title of the Paper: RESEARCH METHODS IN COMMERCE

Objectives

1. To enable the learners to know about the research methods

2. To make the learners to be familiar with data collection process

3. To prepare the learners for the effective presentation of the project report

Unit I

Introduction and Planning of Research: Classifications – Importance – Steps – Selection

and Formulation of a Research problem – Research Design

Unit II

Data collection: Primary and Secondary Sources – Tools – Schedule – Questionnaire –

Pilot study – Pre-testing – Sampling – Methods – Sample size – Sampling design – Sampling

and Non sampling errors

Unit III

Hypothesis: Meaning – Types – Sources – Characteristics of a good hypothesis –

Procedure for hypothesis testing

Unit IV

Scaling techniques: Types – Rating – Likert Five Point Scale – Ranking – Weighted

Ranking Scales

SRNMC Syllabus

Unit V

Analysis and Interpretation of data: Editing - Classification and Coding – Tabulation –

Report – Types of Report – Contents of Report – Drafting of Report.

Text book

Title of the Book : Research Methodology

Names of the Author : Thanulingam.N


Edition / Year :

Reference Books

Reference book

Title of the Book : Methodology of research in Social Sciences

Names of the Author : Krishnaswami

Publisher : O.R., & Himalaya Publishing House, New Delhi

Edition / Year :

Reference book

Title of the Book : Methods and techniques

Names of the Author : Kothari C.R. Research Methodology

Publisher : New age international Publishers, New Delhi

Edition / Year :

Reference book

Title of the Book : Statistical Methods

Names of the Author : Gupta

Publisher : S.P. Sultan Chand & Sons, New Delhi

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus


SATTUR - 626 203.



SYLLABUS



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

Title of the Paper: MODERN BANKING

Objectives:

1. To make the learners acquire knowledge about Banking System in India

2. To make the learners understand the E-banking technologies of banking sector

Unit I

The Banking System in India - Indigenous Bankers – Commercial Banks – Regional Rural

Banks – Foreign Banks – Development Banks - IDBI, IFCI, ICICI and NABARD)

Unit II

Commercial Banks and Economic Development - Economic Development – Role of

Banks, Economic Growth and Indian Banks – Innovative Schemes – The lead bank scheme –

Priority Sector – Micro Finance

Unit III

RBI - Constitution – Functions – Methods of Credit Control – Quantitative Measures –

Bank rate policy – Open market operations – Variable reserve ratio – Qualitative measures –

Rationing of credit – Direct action – Margin requirements – Regulations of consumer credit –

Moral suasion – Publicity

Unit IV

E – Banking - Meaning, Traditional Banking Vs E-banking, Facets of E-banking – E-

Banking transactions – Electronic Delivery channels – Truncated Cheques and electronic

Cheque – Advantages of E-Banking, Constraints in E-Banking – Security Measures

SRNMC Syllabus

Unit V

Innovative Services in Banking - Electronic payment system – Debit Card – Credit Card –

ATM, Electronic Funds Transfer – Mobile Banking – Core Banking - Smart Card – Electronic

Cash

Text book

Title of the Book : Banking Theory, Law & Practice

Names of the Author : Gardon & Natarajan

Publisher : Himalaya Publications

Edition / Year :

Reference Books

Reference book-1

Title of the Book : Banking Theory, Law & Practice

Names of the Author : P.N.Varshney

Publisher :

Edition / Year :

Reference book-2

Title of the Book : Banking Theory & Practice

Names of the Author : P.K. Srivastava

Publisher :

Edition / Year :

Reference book-3

Title of the Book : Banking Theory

Names of the Author : Sundaram & Varshney Law & Practice

Publisher :

Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus


SATTUR - 626 203.



SYLLABUS



Subject : Core Paper IX No. of Credits : 5

Title of the Paper: INTERNATIONAL MARKETING

Objectives:

1. To make the learners to understand the nature and scope of International

Marketing.

2. To give an exposure on Online Marketing.

3. To enable the learners to become familiar with Global Marketing.

UNIT-I:

International Marketing - Meaning, Definition - Difference between Domestic and

International Marketing - Features of International Marketing - Barriers in International

Marketing -Future of Global Marketing - International Marketing Environment.

UNIT-II:

Export Procedures and Documents – Preliminaries – Documents Related to Payment –

Documents Related to Inspection – Documents Related to Excisable Goods – Documents

Related to Foreign Exchange Regulation.

UNIT-III:

International Marketing Decisions - Product Strategies and Product Planning - Branding

and Packaging Decision.

UNIT-IV:

Pricing Strategies in International Marketing - Pricing Objectives - Factors Affecting

Pricing - Methods of Pricing - Steps in Pricing.

SRNMC Syllabus

UNIT-V:

International Marketing Information - Sources of Foreign Marketing Intelligence -

Methods of Identifying Foreign Market.

Text book

Title of the Book : International Trade and Export Management

Names of the Author : Francis Chernilum


Edition / Year :

Reference books

Reference book-1

Title of the Book : International Marketing Management, ,

Names of the Author : Varma and Agarwal

Publisher : New Age International publications, New Delhi.

Edition / Year :

Reference book-2

Title of the Book : International Marketing

Names of the Author : Varshney and Bhatlacharya

Publisher : New Age International publications, New Delhi.

Edition / Year :

Reference books-3

Title of the Book : Export Marketing

Names of the Author : F.A.S.Balagopal


Edition / Year :

Prepared by :

Signature :

SRNMC Syllabus



SATTUR - 626 203.



SYLLABUS



Subject : Core Paper X No. of Credits : 4

Title of the Paper: INTRODUTION TO COMPUTER AND OFFICE AUTOMATION

Objectives:

1. To impart knowledge about the characteristics and Architecture of Computer.

2. To enable the students to Create document using MS – Word.

3. To educate the Learners about the Creation of worksheet using MS - Excel and

Designing a Power Point Presentation.

Unit I

Introduction to computer – characteristics of a computer – History of computer –

Generations of computers – Classifications of computers – Computer Architecture and

Organisation.

Unit II

Introduction to word – word processing – starting word – Editing a document – Move

and copy text – Formatting text and paragraph – Finding and Replacing text and checking

spelling - Enhancing a Document – Creating table – using word Art – Inserting Graphics – Mail

merge.

Unit III

Excel: starting Excel – Editing cells –using commands and functions – statistical

functions - Moving and copying - Inserting and Deleting Rows and Columns – Printing the

Workbook – Creating charts – Naming Ranges.

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Unit – IV

Overview of Power Point – Creating a Presentation– Power Point Views – Running a

Slideshow – Printing a Presentation.

Unit –V

Ms-Access – Creation of Database – Tables – Queries – Forms - Reports

Text Books

Text book-1

Title of the Book : PC Software for windows

Names of the Author : R.K. Taxali

Publisher : Tata MC Graw Hill Publishing Company Limited.

Edition / Year :

Text book-2

Title of the Book : Ms – Office

Names of the Author : C. Nellai Kannan

Publisher : Nels Publications

Edition / Year :

Reference Books

Reference Book-1

Title of the Book : Learning Computer Fundamentals, Ms Office and Internet & Web

Technology

Names of the Author : Dinesh Maidasani,

Publisher : Dinesh Maidasani, Fire Wall Media

Edition / Year :

Reference Book-2

Title of the Book : MS Office

Names of the Author : Vijayalakshmi Sundaram

Publisher : Sree Meenakshi Publication, Karaikudi

Edition / Year :

Reference Book-3

Title of the Book : Microsoft Office 2000

Names of the Author : Michael Busby and Russell A.Stultz,

Publisher : BPB Publications, New Delhi

Edition / Year :

Note: Two hours per week should be allotted for Demo Lab

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SYLLABUS

Programme : M.Com (CA) Subject Code :

Semester : III No. of Hours allotted: 6/Week

Subject : Core Paper XI No. of Credits : 5

Title of the Paper: ADVANCED CORPORATE ACCOUNTING

Objectives:

1. To enable the learners to know about the mobilization of corporate capital and its

procedures.

2. To make the learners to understand about the Amalgamation, Absorption and

Reconstruction of companies.

3. To enrich the learners on banking companies and Insurance Companies accounts.

Unit : 1

Mobilization of Corporate Capital through Issue of Equity Shares, Preference Shares and

Debentures.

Unit II

Underwriting of shares and Debentures, Marked and Unmarked Applications, Firm underwriting,

Acquisition of Business

Unit –III

Profit or loss prior to Incorporation, Final Accounts of Companies, Valuation of goodwill and

valuation of shares.

Unit IV

Amalgamation, Absorption and Reconstruction of Companies. (Internal and External),

Holding Companies

SRNMC Syllabus

Unit V

Banking and Insurance Companies - Regulation on Banking Companies - Final Accounts

of LIC - General Insurance Accounts - Revenue Account and Profit & Loss Account – Balance Sheet.

Text book

Title of the Book : Corporate accounting

Names of the Author : T.S.Reddy,A.Murthy

Publisher : Margham Publications

Edition / Year : VI

Reference Books

Reference book -1


Names of the Author : Arulanandam & Raman

Publisher : Himalaya Publishing

Edition / Year :

Reference book -2


Names of the Author : Shukla & Grewal

Publisher : S.Chand Publications, Delhi

Edition / Year :

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Subject : Core Paper XII No. of Credits : 4

Title of the Paper: DIRECT TAXES

Objectives:

1. To know the Income Tax provisions of all heads of income and calculation of tax.

2. To know the importance of Exempted incomes.

3. To understand the Wealth Tax provisions.

Unit: I

Direct Tax – Meaning – Important Definition and Concepts – Assessee – Person –

Income -Assessment year - Previous year - Total income - Residential status - Exempted

income.

Unit : II

Income from Salary – Meaning & Definition – Allowances – Types - Perquisites -

Valuation of perquisites - Computation of Salary.

Income from House Property - Determining Annual Value of House Property -

Computation of Income from House Property [let-out and self- occupied]

Unit: III

Income from Business/Profession - Allowable and Disallowable items - Computation

of Business income and Professional income. Income from Capital Gains - Capital Assets –

Types - Computation of Capital Gain. Income from Other Sources - Computation of Income

from Other Sources.

SRNMC Syllabus

Unit : IV

Set-off and Carry Forward of Losses - Meaning – Steps - Deductions from Gross Total

Income . Assessment of individual, HUF, Firm and Company.

Unit: V

Wealth Tax Act, 1957 - Meaning – Assessee – Assets - Net wealth - Valuation date -

Asset subject to charge of Wealth Tax - Deemed Assets - Exemption of assets from Wealth Tax-

Valuation of Assets for Wealth Tax.

Text book

Title of the Book : Direct tax planning with wealth tax

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

Publisher : Sahitya Bhawan Publications, Agra

Edition / Year :

Reference Books

Reference Book-1

Title of the Book : Income Tax Theory Law & Practice

Names of the Author : T.S.Reddy, and Hari Prasad Reddy

Publisher : Margham Publications, Chennai

Edition / Year :

Reference Book-2

Title of the Book : Income Tax and Law Practice

Names of the Author : Hariharan.N,

Publisher : Tata Mc Graw-hill,New Delhi.

Edition / Year :

Reference Book-3

Title of the Book : Direct Tax -Law and Practice

Names of the Author : Vinod and Singania.

Publisher : K.Taxmann Publications (P)Ltd., New Delhi.

Edition / Year :


theory.

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Subject : Paper XIII - Elective III(a) No. of Credits : 5

Title of the Paper: SERVICES MARKETING

Objectives

1. To enable the students to become familiar with the Services Marketing

2. To educate the students on the functioning of Services Marketing

3. To impart knowledge about trends prevailing in Services Marketing

Unit: I Services Marketing

Introduction – Reasons for growth in sevice sector – Role of services in an economy –

Services : Indian scenario – Characteristics of services – Difference between goods and services

–Need for services marketing – Classification of sevices.

Unit: II Managing Demand and Supply

Introduction – Forecasting demand – Understanding demand patterns – Managing

capacity constraints – capacity planning – Strategies for managing capacity to demand –

Strategies for managing demand to match capacity – Strategies when deman and capacity cannot

be matched: Waiting Lines, Reservations , Queuing , Triage,Delaying service delivery.

Unit: III Marketing Strategy in Services

Introduction – Types of Marketing Service firms – External Marketing, Internal

Marketing: Role of internal Marketing, Components of internal Marketing Programme, Steps in

implementing internal Marketing – Interactive Marketing : Moments of Truth .Unit IV

Managing Service Quality: Introduction – Dimensions in service quality –

Measurement of service quality – Expected service quality – Perceived service quality – gap

SRNMC Syllabus

analysis – Benefits of service quality initiative – Service quality management – Problems in

service quality control – Managing quality improvement .

Managing Service Competition: Introduction – Guidelines for managing service

competition: General approach, Demand analysis, Quality control, Marketing, Organisational

support – Barriers to achieve results .

Unit V Globalisation of Service

Introduction – Challenges to global service marketers – successful global service

marketing – Typical international services - launching of services in the international market -

Strategic implications of international services marketing – Global brand dominance in the

service industries – Globalisation and corporate culture.

Text book:

Title of the Book : Services Marketing

Names of the Author : Vasanti Venugopal and Raghu V.N

Publisher : Himalaya Publishing House, Chennai

Edition / Year :

Reference books:

Reference book-1

Title of the Book : Services Marketing Concepts, Applications and cases

Names of the Author : M.K.Rampal, S.L.Gupta

Publisher : Galgotia publishing company, New Delhi

Edition / Year :

Reference book - 2

Title of the Book : Services Marketing and Management

Names of the Author : Dr B.Balaji

Publisher : S.Chand Publications, New Delhi

Edition / Year :

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

Title of the paper: HUMAN RESOURCE MANAGEMENT

Objectives:

1. To enable the students to become familiar with the Human Resource Management.

2. To educate the students on the functioning of the Management in an Oragnisation

3. To impart knowledge about trends prevailing in Human Resource Management

Unit -1

Human Resource Management – Objectives – Scope – Functions – difference between

Personnel Management and Human resource Management – evolution and development –

Personnel policies and principles – Environment of HRM – Strategic HRM.

Unit – II

HRM planning – Objectives – Need and Importance – Human Resource Planning

process – Job Analysis – Concepts – Techniques – Recruitment process – Selection – Induction

– Socialization.

Unit – III

Career Planning and Development – Process - Career Management – Employee

Training – Need and Importance – Steps in Training - Executive Development – Methods –

Evaluation – Organization Development – Promotion – transfer – Demotion – Separation.

SRNMC Syllabus

Unit – IV

Job Evaluation - Objectives – Procedures – Methods – Performance Appraisal – Wage

and Salary Administration – Motivation – Workers participation in Management - Employee

Displine – Employee Grievance – Employee Welfare.

Unit V

Industrial Relations – Concepts – Scope, Objectives and Importance – Industrial

relations in India - Industrial Disputes - Causes – Prevention - Trade Unions –Collective

Bargaining – Personnel Research and Audit – Human Resource Accounting – Human Resource

Information System.

Text book:

Title of the Book : Human Resource Management

Names of the Author : S .S. Khanka

Publisher : S.Chand and Company Ltd.,New Delhi

Edition / Year : 2008

Reference books:

Reference Book -1

Title of the Book : Human Resource Management

Names of the Author : L.M.Prasad

Publisher : Sultan Chand and Sons New Delhi

Edition / Year : 3rd

/ 2010

Reference Book -2

Title of the Book : Human Resource Development

Names of the Author : Dr.K.Sundar and Dr.J.Srinivasan

Publisher : Maragham Publications

Edition / Year : 2011

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Subject : Core Paper XIV No. of Credits : 4

Title of the Paper: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

Objectives:

1. To expose the students to various securities for their investments in financial markets.

2. To make the students aware of the various risks and returns and their rights associated

with such investments.

UNIT: I

Organization - Structure of the security market in India - Primary market - Secondary market

- Derivatives market - Securities and Exchange Board of India (SEBI) - Investors Protection in

the Primary and Secondary Market.

UNIT: II

Fundamental Analysis - Economic analysis, Industry analysis and Company analysis,

Technical analysis - Market indicators, forecasting individual stock performance - Valuation

models of equity and bonds.

UNIT: III

Efficient Market Theory - Random walk, Efficient market hypothesis, Strong, semistrong

and weak forms - Capital market theory

UNIT: IV

Portfolio Management - Portfolio risk and return - Portfolio Construction models -

Markowitz model - Sharpe Index Model - Capital Asset Pricing Theory and Arbitrage Pricing

Theory.

SRNMC Syllabus

UNIT: V

Portfolio Evaluation - Need - Process of evaluation - Portfolio Revision - The Formula Plans

Rupee cost averaging - Constant rupee value - Constant ratio and variable ratio plans.

Text book

Title of the Book : Investment Management

Names of the Author : Dr.L.Natarajan,

Publisher : Margham Publications,Chennai

Edition / Year :

Reference Books

Reference Book-1

Title of the Book : Security Analysis and Portfolio Management

Names of the Author : Punithavathy Pandian

Publisher : Vikas Publishers

Edition / Year :

Reference Book-2


Names of the Author : V.K.Bhalla,

Publisher : S.Chand and Co, Ltd.

Edition / Year :

Reference Book-3


Names of the Author : Fischer and Jordon

Publisher : Prentice Hall

Edition / Year :

Note: Questions should be asked in the ratio of 70 per cent for theory and 30 per cent for

problem.

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Subject : Core Paper XV No. of Credits : 4

Title of the Paper: PROJECT

Objectives :

1. To develop the ability of the students to prepare a project.

2. To give the practical exposure in the field of commerce and business.

Regulations for the Project Report

The topic of the project may be based on research articles from commerce journals or

any topic not covered in the M.Com syllabus.

Evaluation method for project:

Max Marks Credits

Internal External

Project report 40 40

Viva voce 20

Total 100 4

Internal examiners are the respective supervisors.

Viva Voce examination to be evaluated by the external examiner.

The report of the project must be in the prescribed form. It should be typed neatly in

MS word. The font size of the letter should be 12 point with double space.

The format of the project report should have the following components.

First page should contain:

Title of the project report.

Name of the candidate.

Register number.

Name of the supervisor.

Address of the institution.

SRNMC Syllabus

Month& year of submission.

Contents.

Declaration by candidate

Certificate by supervisor.

Acknowledgement.

List of tables

List of figures

Chapters (not exceeding five.)

The number of pages in the project may be 50 to 80

Two copies of the project report with binding should be submitted

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Semester : IV No. of Hours allotted: 6/Week

Subject : Core Paper XVI No. of Credits : 5

Title of the Paper: COST ACCOUNTING

Objectives:

1. To enable the students to understand the concepts of costing

2. To acquire the knowledge about elements of cost

3. 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 – Classification and

elements of cost – Preparation of Cost Sheet

Unit II

Material – Purchase of materials – Purchase procedure – Store Keeping – Different

levels of Stock - Material issue procedure – Pricing of materials - Labour – Control of Labour

cost – Methods of remunerating labour – Incentive wage plans – Chargeable expenses

Unit III

Overhead – Meaning – Classification – Allocation – Apportionment – Absorption

Unit IV

Methods of costing – Job costing – Contract costing – Process costing – Normal and

Abnormal loss - Equivalent production

SRNMC Syllabus

Unit V

Reconciliation of Cost and Financial Accounting – Reasons – Procedures for

reconciliation

Text book

Title of the Book : Cost Accounting

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

Publisher : Margham Publications, Chennai.

Edition / Year :

Reference Books:

Reference Book-1

Title of the Book : Practical Costing

Names of the Author : B.S.Khanna, I.M.Pandey

Publisher : S.Chand co Ltd, New Delhi

Edition / Year :

Reference Book-2

Title of the Book : Cost Accounting

Names of the Author : R.S.N.Pillai, V.Bagavathi

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

Edition / Year :

Reference Book-3

Title of the Book : Advanced Cost Accounting

Names of the Author : S.P.Jain and R.K.Narang

Publisher : Kalyani Publishers, New Delhi.

Edition / Year :

Note: Questions should be asked in the ratio of 70 per cent for problems and 30 per cent for

theory.

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Subject : Core Paper XVII No. of Credits : 4

Title of the Paper: INDIRECT TAXES

Objectives:

1. To impart knowledge about Indirect taxes

2. To make the students familiar with Central Excise Act, Customs Act, Central Sales Tax

and Service Tax

3. To know the recent trends in Indirect Taxes.

Unit I

Direct and Indirect Taxes - Meaning – Features of taxation – Objectives of taxation –

Differences between Direct taxes and Indirect taxes.

Unit II

Central Excise Act, 1944 – Features – Important definitions, Objectives – Difference

between Sales Tax and Excise Duty – Administrative setup – Registration – Types of excise

duties – Levy and Collection of excise duty – Exemption from Excise Duty – Clearance of

goods : Physical Control, Compounded Levy Scheme and Self Assessment Procedure –

Valuation of excisable goods : - MRP, Transaction value – Powers and Duties of officers –

Differences Between Excise duty and Customs duty.

Unit III

Customs Act , 1962 - Features of customs duty – Objectives – Types of Customs duty –

Important definitions – Power to Prohibit Importation and exportation of goods – Assessment of

duty – Valuation of goods – Exemption from customs duty.

Warehousing: - Meaning and Types - Clearance of goods – Baggage: Meaning, Regulation.

SRNMC Syllabus

Unit IV

Central Sales Tax Act, 1956 – Features – Objectives – Important definitions – Declared

goods – Determining a sale as an inter-state sale – Inter-state Sale Vs Intrastate Sale – Sale or

Purchase in the course of Export or Import – Procedure for Registration – Determining taxable

turnover – Levy and Collection of Sales tax

Unit V

Service Tax and Value Added Tax - Definitions – Taxable Services – procedure for

registration – Exemption – Payment of Service tax.

VAT – Meaning – Features – Sales tax - VAT system – Importance of VAT – Meaning

of important terms – Methods for Computation of VAT.

Text book

Title of the Book : Indirect Taxation

Names of the Author : V. Balachandran

Publisher : Sultan Chand & Sons, New Delhi

Edition / Year :

Reference Books

Reference book -1

Title of the Book : Indirect Taxation

Names of the Author : P. Radhakrishnan

Publisher : Kalyani Publishers

Edition / Year :

Reference book-2

Title of the Book : Indirect Taxes

Names of the Author : Dr.S.Muthiah.

Publisher : Lakshmi Publications

Edition / Year :

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Subject : Paper XVIII - Elective IV(a) No. of Credits : 5

Title of the Paper: FINANCIAL MANAGEMENT

Objectives

1. To equip the students with management of finance in business organizations

2. To impart to the students the various financial functions of business organizations.

3. To be familiar with dividend policies.

Unit I

Financial Management – Meaning – Definition - Functions – Scope – Objectives – Key

activities – Organisation of Finance Department.

Unit II

Capital Budgeting – Principles and Techniques – Pay Back method- Discounted Cash

Flow Method (DCF) – Net Present Value (NPV) method – Internal Rate of Return (IRR)

method – Average Rate of Return. Analysis of Risk and Uncertainty – Definition of Risk –

Sensitivity Analysis – Risk Evaluation approaches – Risk Adjusted Discount approach –

Probability Distribution approach – Decision Tree Approach

Unit III

Working Capital Management – Permanent and Temporary Working Capital – Changes

in Working Capital – Determinants of Working Capital – Computation of Working Capital –

Cash Management – Receivable Management .

SRNMC Syllabus

Unit IV

Cost of Capital – Definition – Importance – Assumptions – Explicit and Implicit costs –

Measurement of specific cost – Cost of Equity – Cost of Debt – Cost of Retained Earnings –

Cost of Preference Shares – Computation of overall cost of capital - Capital Structure – Factors

influencing financial decisions- Methods of financing – Financial Leverage, Operating Leverage

and Combined Leverage

Unit V

Dividend and Dividend policy – Meaning - Classification and sources of dividend –

Factors influencing dividend policies – Theories of dividend decisions - Relevance and

irrelevance theory – Generally accepted dividend policies

Text book

Title of the Book : Financial Management

Names of the Author : Dr.S.N.Maheswari


Edition / Year :

Reference Book:

Reference book-1


Names of the Author : Khan & Jain


Edition / Year :

Reference book-2


Names of the Author : Pandey

Publisher : I.M., Vikas Publishers

Edition / Year :

Reference book-3


Names of the Author : Prasanna Chandra


Edition / Year :

Note: Questions should be asked in the ratio of 70 per cent for problems and 30 per cent for

theory.

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Subject : Paper XVIII - Elective IV(b) No. of Credits : 5

Title of the Paper: ENTREPRENEURSHIP DEVELOPMENT

Objectives:

1. To enable the students to become familiar with the entrepreneurship development

2. To enlighten the students about the financial assistance of Government Financial

Institutions for Entrepreneurial Development

3. To educate the students about the scope of women entrepreneur

UNIT: I

Entrepreneurship: Meaning, definition and importance – Role of Entrepreneurship in the

process of economic development – Entrepreneur Vs Manager - Factors affecting

Entrepreneurship growth: Economic, Social, Cultural, Personality, Psychological and

sociological factors. Maslow’s Need Hierarchy Theory, Herzberg’s Theory, Mc Clelland’s

Achievement Motivation Theory – Motivational Factors of Entrepreneurship.

UNIT: II

Entrepreneurship Competencies: Competence – Meaning, Components: Knowledge,

Skill, traits and motives – Qualities of Entrepreneurs – Types of Entrepreneurs – Functions of

Entrepreneurs – Entrepreneurship culture.

UNIT: III

Enterprise Building: (Starting of a new enterprise) Agencies that help beginners in

enterprise building – Steps in enterprise building: Finding out new business ideas – Identifying a

suitable business opportunity – Preliminary evaluation – Project formulation – Preparation of

SRNMC Syllabus

project report – Project appraisal – Financial analysis – Profitability analysis – Social Cost

Benefit analysis – Implementation of enterprise building - MSME Board.

UNIT: IV

Entrepreneurship development institutions in India: EDII, NAYE, ITCOT, SIPCO,

TIDCO, SISI, NPC, DIC – Procedure for setting up of SSI units: Determination of the Project –

Form of ownership of SSI units - Govt. Assistance - Concessions and subsidies – Seed capital –

Interest free loans - Concessional financial assistance by commercial banks.

UNIT: V

Women Entrepreneurs - Concept – Functions and role of women entrepreneurs – Growth

of women entrepreneurship in India – Recent trends in development of women entrepreurs –

Trade Related Entrepreneurship Assistance and Development for Women (TREAD): produce

groups and states identified for the programme – Financial Assistance and grant assistance

available under the programme.

Text book

Title of the Book : Entrepreneurship Development

Names of the Author : Gordon E. & Natarajan.K

Publisher : Himalaya Publications

Edition / Year :

Reference Books:

Reference book-1

Title of the Book : Entrepreneurial Development

Names of the Author : Dr.L.Rengarajan

Publisher : Renga Publications

Edition / Year :

Reference book-2

Title of the Book : Entrepreneurship Development in India

Names of the Author : Dr.C.B.Gupta, Dr.N.P.Srinivasan


Edition / Year :

SRNMC Syllabus

Reference book-3

Title of the Book : Entrepreneurship Development

Names of the Author : Rajiv Roy

Publisher : Oxford Publications

Edition / Year :

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Subject : Core Paper-XIX No. of Credits : 4

Title of the Paper: Computerized Accounting Packages – Tally 9.0 -Lab

1. Starting tally – Gateway of tally and exit from tally

2. Creation of Company - Functional keys used in tally – F11 features - F12 configuration –

alteration / deletion of company and selection of company.

3. Accounts groups – primary groups, sub groups – creation of groups, alteration / deletion

of groups –assets and liabilities of balance sheet and direct income, direct expenses,

indirect income and indirect expenses of P & L Account.

4. Account ledger creation, alteration/ deletion

5. Types of voucher in tally - contra, payment, receipts, journal voucher, sales, purchases,

debit note and credit note voucher.

6. Entering account voucher – modification / deletion of voucher.

7. Displaying voucher list, day book, ledger and printing.

8. Accounting features – common features.

9. List of inventory voucher – delivery note, receipt note, rejection in, rejection out, stock

journal physical stock.

10. Creation of delivery note, Receipt note, rejection in, rejection out, stock group – stock

item, stock journal physical stock.

11. Display stock summary and printing.

12. Bank Reconciliation Statement.

13. Preparing joint stock company’s Trial balance, Balance Sheet.

14. Preparing joint stock company’s Trial balance, Balance Sheet with features if inventory

15. Display trial balance, P &L a/c balance sheet.

16. Printing configuration.

17. Printing – Quick report – Print format.

18. Printing of registers – Outstanding statements –Inventory book.

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SYLLABUS



Subject : Core Paper XX No. of Credits : 4

Title of the Paper: CORPORATE AND INDUSTRIAL LAWS

Objectives

1. To familiarize the students with the nature of legal regulatory environment of Corporate

Enterprises in India

2. To provide an understanding of certain Industrial legislations in the context of the Indian

Socio- economic conditions

Unit I

Company – Formation of a Company – Incorporation – Commencement of Business –

Memorandum of Association – Contents – Articles of Association – Contents - Prospectus -

Contents – Liabilities for Mis-Statement in the Prospectus.

Unit II

Company Administration – Directors – Appointment – Qualification – Powers, Duties

and Liabilities – Managing Director – Appointment – Secretary – Appointment – Qualification –

Company Meetings – Types of Meetings – Agenda – Quorum – Resolutions – Winding up of

Companies – Methods of Winding up.

Unit III

The Factories Act,1948: Objects - Provisions relating to Hazardous Process – Health –

Safety – Welfare - Working hours, Leave facilities - Approval - Licensing and Registration of

Factories - Manager and Occupier – their Obligations - Power of the Authorities under the Act -

Penal Provisions.

SRNMC Syllabus

Unit IV

The Trade Union Act, 1926 – Objects – Definitions – Registration of Trade Unions –

Rights and Privileges of a Register Trade Union – Amalgamations of Trade Unions –

Dissolution of Trade Unions – Penalties..

Unit V

Foreign Exchange Management Act, 1999: Regulations and Management of Foreign

Exchange - Dealings in Foreign Exchange - Authorised Persons- Contravention and Penalties-

Adjudication and Appeal

Text book

Title of the Book : Elements of Mercantile Law,

Names of the Author : N.D.Kapoor

Publisher : Sultan Chand & Sons .New Delhi.

Edition / Year :

Reference Books:

Reference book-1

Title of the Book : Introduction to Labour & Industrial Law,

Names of the Author : Singh, Avtar

Publisher : Wadhwa and Company

Edition / Year :

Reference book -2

Title of the Book : Labour and Industrial Law

Names of the Author : P.L.Malik

Publisher : Eastern Book Company

Edition / Year :

Reference book-3

Title of the Book : Business Law

Names of the Author: S.M.Sundaram

Publisher : Sree Meenakshi Publications.Madurai

Edition / Year :

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