Under-Graduate Programme in Commerce Courses of Study, Schemes of Examinations & Syllabi

Under-Graduate Programme
in
Mathematics
Under- Graduate Programme
in Commerce
Courses of Study, Schemes of Examinations & Syllabi
Courses of(Choice
study,Based
Schemes
Creditof Examinations
System)
& Syllabi
(Choice Based Credit System)
DEPARTMENT OF COMMERCE
Department of Mathematics
BISHOP HEBER (DST –COLLEGE
FIST Sponsored)
(Autonomous)
Bishop
(Reaccredited Heber
with ‘A’ GradeCollege
(CGPA –(Autonomous)
3.58/4.0) by the NAAC &
(Nationally
Identified Reaccredited at the A+ level
as College of Excellence by theby NAAC)
UGC)
Tiruchirappalli
DST – FIST Sponsored–College
17. &
DBT Star College
TIRUCHIRAPPALLI – 620 017
TAMIL NADU,
2013 INDIA
- 2016
2016 – 2017
i
Under – Graduate Programme in Commerce
Structure of the Curriculum
Parts of the Curriculum No. of Courses Credits

Part – I : Language 4 12
Part – II : English 4 12
Part – III
Major
Core 13 62
Elective 3 15
Allied 6 22
Part – IV
SBEC 3 6
NMEC 2 4
VLOC 1 2
Env. Studies 1 2
SBC 1 1
Part – V
Extension Activities 1 1
Gender Studies 1 1
Total 40 140
ii
B.Com. – Programme Description
(For the students admitted from the year 2016 onwards)
Course Hours / Marks

Sem Part Course Course Title Credits
Code week CIA ESA Total
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I Tamil I /* U15TM1L1 ciueil>nkhopg;gapw;rpAk; 6 3 25 75 100
gilg;ghf;fKk;
U16EGNL1 English Communication Skills-I 6 3 40 60 100
II English I
I Core I U17CM101 Financial Accounting – I 6 5 25 75 100
III Allied I U17CM1Y1 Banking Theory Law and Practice 5 4 25 75 100
Allied II U17CM1Y2 Business Economics 5 4 40 60 100
IV Value Edu. U15VL1:1/ Value Education (RI/MI) 2 2 25 75 100
U15VL1:2
Tamil II /* U15TM2L2 nra;As;> ,yf;fpa tuyhW>
I rpWfijj;jpul;L>nkhopg;g apw;rp & 6 3 25 75 100
gilg;ghf;fk;
II English II U16EGNL2 English Communication Skills –II 6 3 40 60 100
II Core II U17CM202 Financial Accounting – II 6 5 25 75 100
III Allied III U17CM2Y3 Company Law 5 4 40 60 100
Allied IV U17CM2Y4 Business Statistics 5 4 25 75 100
IV Env. Studies U16EST21 Environmental Studies 2 2 25 75 100
I Tamil III/* U15TM3L3 nra;As; - fhg;gpaq;fs;> ,yf;fpa 6 3 25 75 100
tuyhW> ehty;> nkhopg;gapw;rp;
II English III English for Competitive
U16EGNL3 6 3 40 60 100
Examinations
Core III U17CM303 Financial Accounting – III 5 4 25 75 100
III III
Core IV U17CM304 Quantitative Techniques 5 4 25 75 100
Allied V U17CM3Y5 Principles of Marketing 4 3 25 75 100
IV SBEC I U17CMPS1 Introduction to Computer – MS 2 2 40 60 100
Word
NMEC I To be selected from courses offered 25/ 75/
2 2 100
by other departments 40 60
I Tamil IV /* U15TM4L4 nra;As; - ehlfk;> ,yf;fpa 5 3 25 75 100
tuyhW> nkhopg;gapw;rp;
II English IV U16EGNL4 English through Literature 5 3 40 60 100
Core V U17CM405 Cost Accounting 5 5 25 75 100
III Elective I U17CM4:1 Business Law/ 4 3 25 75 100
U17CM4:2 Retail Management
IV Allied VI U17CM4Y6 Corporate Accounting 5 4 25 75 100
IV SBEC II U17CMPS2 Computer Tools – Spread sheet 2 2 60 40 100
NMEC I To be selected from courses offered 25/ 75/
2 2 100
by other departments 40 60
SBC U16LFS41 Life Skills 2 1 100 -- 100
V Extension
U16ETA41 1 - - -
Activities
iii
Course Hours / Marks
Sem Part Course Course Title Credits
Code week CIA ESA Total
Core VI U17CM506 Income Tax Law and Practice 6 5 25 75 100
Core VII U17CM507 Business Management Practices 6 5 25 75 100
Core VIII U17CMP08 Computers in Business 5 5 40 60 100
V III Core IX U17CM509 Financial Management 6 5 25 75 100
Elective II U17CM5:1 International Trade / 5 5 25 75 100
U17CM5:2 Advertising Management
IV SBEC III U17CM5S3 Soft Skills 2 2 25 75 100
Core X U17CM610 Business Mathematics 6 5 25 75 100
Core XI U17CM611 Management Accounting 6 5 25 75 100
III Core XII U17CM612 Financial Services 6 5 25 75 100
VI Core XIII U17CM613 Auditing 6 5 25 75 100
Elective III U17CM6:1 Indirect Taxes / 6 5 25 75 100
U17CM6:2 Entrepreneurial Development
V U16GST61 Gender Studies 1 20 80 100
Total 140 3900
SBEC- Skill Based Elective Course NMEC- Non Major Elective Course
VLOC- Value added Life Oriented Course SBC- Skill Based Course
CIA- Continuous Internal Assessment ESA- End Semester Assessment
* Other
Hindi Sanskrit French Hindi Sanskrit French
Languages
Semester I U14HD1L1 U15SK1L1 U14FR1L1 Semester III U14HD3L3 U15SK3L3 U14FR3L3
Semester II U14HD2L2 U15SK2L2 U14FR2L2 Semester IV U14HD4L4 U15SK4L4 U14FR4L4
iv
Core I - FINANCIAL ACCOUNTING - I
Semester : I Course code : U17CM101
Hours: 90 Credits: 5
Course Objectives
1. To understand the basic concepts of accounting

2. To acquire skills in preparing final accounts of trading and non-trading organisations.
Unit I Introduction to Accounting
1.1 Basic concepts and conventions

1.2 Journal Entries including adjustments entries
1.3 Ledger
1.4 Trial balance
1.5 Preparation of Final Accounts
1.5.1 Manufacturing accounts
1.5.2 Trading accounts
1.5.3 Profit and Loss account
1.5.4 Balance sheet.
Unit II Depreciation
2.1 Concept of depreciation

2.2 Causes of depreciation
2.3 Factors affecting amount of depreciation
2.4 Methods of recording depreciation
2.4.1 When provision for depreciation account is maintained
2.4.2 When provision for depreciation account is not maintained
2.5 Methods of providing depreciation
2.5.1 Straight Line Method
2.5.2 Written Down Value Method
Unit III Final Accounts of Non-profit organisations
3.1. Receipts and payment accounts

3.2 Income and Expenditure
3.3 Balance sheet
3.4 Preparation of Receipt and Payment account from Income and Expenditure account and
Balance sheet
3.5 Preparation of opening and closing balance sheet from given Income and Expenditure
account and Receipt and Payment account.
Unit IV Bill of exchange (Excluding Accommodation Bills)
4.1 Methods of Handling Bills of Exchange

4.1.1 Retained till Maturity
4.1.2 Discounting of Bills
4.1.3 Endorsement of Bills
4.1.4 Sent for Collection
1
4.2 Recording Transaction in books of Different Parties
4.2.1 Retiring a bill under Rebate
4.2.2 Dishonour of a bill
4.2.3 Renewal of a bill
4.2.4 Insolvency of the drawee
4.3 Bank Reconciliation Statement
4.2.1 From Cash book to Pass book.
4.2.2 From Pass book to Cash book.
4.2.3 Preparation of Adjusted cash book
Unit V Single Entry System
5.1 Difference between Single Entry and Double Entry System

5.2 Ascertainment of Profit
5.3 Methods of Preparation
5.3.1 Statement of Affair Method
5.3.2 Conversion Method.
Textbook
1. T.S. Reddy and A. Murthy, Financial Accounting, Margam Publications, Chennai (2012)
Reference
1. R.L. Gupta and V.K. Gupta-Principles and practice of Accountancy, Eleventh edition-2005,
Sultan Chand Sons, New Delhi
2. N. Vinayagam& B. Charumathi, Financial Accounting Second revised edition-2008, S.
Chand& Company Ltd, New Delhi
Theory 20% (Section A) , Problems 80% (Section B & C)
2
Allied – I BANKING THEORY, LAW AND PRACTICE
Semester : I Course code : U17CM1Y1
Course Objectives
1. To learn the various concepts in Indian Banking System

2. To have an understanding of the provisions of the Banking Regulations Act, 1949
3. To be familiar with the latest developments in the field of Banking and Financial system.
Unit I Banking
1.0. An overview of Origin and development of banks

1.1. Banking Regulations Act 1949- Definition of Banking and Licensing of Banks
1.2. Kinds of Banks
1.2.1 Commercial banks
1.2.2 Industrial or Investment banks
1.2.3 Cooperative banks-
1.2.4 Agricultural development banks
1.2.5 EXIM bank
1.2.6 Foreign banks or foreign exchange banks
1.3. Commercial Banks- Functions of Modern Commercial banks and Universal banking
1.4. Opening of Bank branches – Importance and Inspection
1.5. Non Banking Financial Companies (NBFCs)
Unit II Central bank
2.0. Reserve bank of India – Objectives- Departments- Functions

2.1. Monetary policy – Types of credit control measures
2.1.1 Objectives of Credit Control-Quantitative Credit Control
2.1.2 Bank Rate-Working-Open market operation-Effectiveness
2.1.3 Cash Reserve Ratio-Variable Cash Reserve ratio (VCRR)
2.1.4 Selective Credit control measures-Regulation of Consumer Credit
2.2. Management of Deposits - Types of deposits
2.3. Advances and Lending -principles of sound bank lending
Unit III Banker, Customer and Negotiable instruments
3.0. Relationship between banker and customer

3.1. Special types of bank customers
3.2. Negotiable instruments – Definition – Features
3.2.1. Promissory note-Bill of exchange-Holder and Holder in due course
3.2.2. Cheques- Crossing of cheque –Types of crossing –Dishonour of Cheques
3.2.3. Endorsement –Types of Endorsements
3.3 Collection banker and paying banker
3.3.1. Meaning of collecting banker-Capacity-Conversion-Statutory protection
3.3.2. Meaning of paying banker- payment in due course
3.3.3. Duties and responsibilities of paying banker in honouring cheques
3
3.3.4. Dishonour and Consequences of wrongful dishonour by paying banker
3.3.5. Statutory protection to paying banker
Unit IV Electronic banking
4.0. E-Banking – Meaning - Benefits

4.1. Internet Banking Services – Drawbacks
4.2. Mobile Banking – Features – Drawbacks
4.3. Automated Teller Machine (ATM) –Features – Benefits – Challenges
4.4. Credit Cards – Benefits – Constraints
4.5. Cash deposit machine CDM- Coin vending machine- MICR Cheques – Benefits
Unit V Recent Trends
5.0. RBI Guidelines – Benefits of Electronic Clearing Systems

5.1. E-Cheques – E-Money – Real Time Gross Settlement (RTGS) – Benefits to Banker and
Customer
5.2. Core Banking Solutions (CBS) – Benefits – Single Window Concepts – Features
5.3. Demat account –Application supported by blocked amount (ASBA)
Textbook
1. K P M Sundharamand, P N Varhney, ― Banking Theory Law And Practice‖, Sultan Chand

& Sons, (2010) New Delhi
Reference
1. B.Santhanam, Banking Theory Law and Practice, Margham Publications, 5 th edition (2012),
Chennai.
4
Allied II - BUSINESS ECONOMICS
Semester : I Course code : U17CM1Y2
Course Objectives
1. To understand the fundamental concepts of economics

2. To correlate them to markets in particular and the economy in general.
Unit I Introduction to Business Economics
1.0 Definitions
1.1 The economic system
1.2 Central problems of an economy
1.3 Central problems and the price mechanism
1.4 Resource allocation in Capitalist, Socialist and Mixed Economy.
Unit II Demand and Supply Analysis
2.0 Demand
2.1 Law of Demand
2.2 Demand Curve
2.3 Elasticity of demand
2.4 Measurement and types
2.5 The slope of a demand curve and the elasticity
2.6 Factors governing price elasticity of demand
2.7 Law of supply and supply schedules
2.8 Supply curve
2.9 Determinants of supply
2.10 Measurement of Elasticity of Supply
Unit III Indifference Curve Analysis
3.0 The Indifference curve analysis of demand

3.1 Indifference schedule
3.2 The Principle of Diminishing marginal Rate of Substitution
3.3 Properties of indifference curves
3.4 Consumer’s equilibrium in indifference analysis.
Unit IV Cost Analysis
4.0 Cost analysis

4.1 Cost concepts and classification
4.2 Cost of production in the short and long period
4.3 Market in economic analysis
4.4 Classifications of markets and price determination.
4.4.1 Perfect Competition
4.4.2 Imperfect Competition
5
4.4.3 Monopoly
4.4.4 Duopoly
4.4.5 Oligopoly
4.4.6 Monopolistic Competition
4.4.7 Monopsony
Unit V National Income and Trade Cycle
5.0 Trade cycle

5.1 Phases or stages of a Trade Cycle
5.2 National income
5.2.1 GDP
5.2.2 GNP
5.2.3 Wholesale Price Index
5.2.4 Inflation
5.3 Estimation of national income as Net aggregate output
5.4 National Income as aggregate value of final products
5.5 Real and money national income.
Textbook
1. K P M Sundharam and E N Sundharam -Business Economics, Sultan Chand (2004), New

Delhi
Reference
1. Dr. S. Sankaran, Business Economics Margham Publications; 3 edition (2012)

2. Dr. Vittal P.R, Business Mathematics, Margham Publications, 6 th edition, (2004)
6
Core II - FINANCIAL ACCOUNTING II
Semester : II Course code : U17CM202
Course Objective
1. To acquire skills related to preparing consignment, joint venture, Branch, Hire purchase and
Departmental accounts.
Unit I Consignment
1.1 Concept of Consignment

1.2 Ordinary Commission and Delcredere Commission
1.3 Valuation of unsold stock in the hands of consignee
1.4 Preparation of account sales
1.5 Treatment of abnormal loss
1.6 Treatment of normal loss
1.7 Accounting treatment in the books of consignor
1.8 Accounting treatment in the books of consignee.
Unit II Joint Venture
2.1 Concept of joint venture

2.2 Difference between consignment and Joint venture
2.3 Methods of recording Joint Venture transactions
2.3.1 Recording the transactions in a separate set of books
2.3.2 Recording the transactions in the books of only one co-venturer
2.3.3 Recording the transaction in the books of all the co -venturers.
Unit III Branch Accounts
3.1 Types of Branch Accounts

3.1.1 Dependent branch
3.1.1.1 Debtors Method
3.1.1.2 Stock and Debtors Method
3.1.1.3 Final accounts Method
3.1.1.4 Wholesale branch Method
3.1.2 Independent branch.
3.1.2.1 Separate Final Accounts Methods
7
Unit IV Hire Purchase
4.1 Recording in the books hire vendor & hire purchaser (including Default and Repossession).
4.2 Methods of Recording
4.2.1 Full cash price Method
4.2.2 Actual price Method
4.2.3 Interest suspense Method
4.2.4 Debtors Method
4.2.5 Stock & Debtors Method
Unit V Departmental Accounts
5.1 Treatment and Apportionment of Joint expenses

5.2 Treatment of Inter departmental transfers
5.3 Preparation of Departmental Trading and Profit and Loss Account
5.4 General Profit and Loss Account
Textbook
1. T.S.Reddy and A.Murthy-Financial Accounting Margham Publications; 6 edition (2012)
Reference
1. R.L.Gupta and V.K.Gupta-Principles and Practice of Accountancy, Eleventh edition-2005,

Sultan Chand Sons, New Delhi
2. N Vinayagam and B. Charumathi - Financial Accounting, Second revised edition-2008,
S.Chand& Company Ltd,New Delhi
Theory 20% (Section A) , Problems 80% (Section B & C)
8
Allied –III COMPANY LAW
Semester : II Course code : U17CM2Y3
Course Objective
1. To acquire knowledge regarding the Companies Act 2013.
Unit I Introduction
1.1.0 Introduction
1.1.1 Company definition
1.1.2 Characteristics
1.2.0 Types of companies
1.2.1 Public Company
1.2.2 Private Company
1.3.0 Features of public company and private company
1.4.0 Conversion of public company into private company
1.5.0 Companies registration
1.6.0 Lifting up of corporate veil
Unit II Documents -Memorandum And Articles
2.1.0 Memorandum of association

2.1.1 Contents
2.1.2 Alteration of Memorandum
2.2.0 Articles of association
2.2.1 Contents
2.2.2 Alteration of Memorandum
2.2.3 Doctrine of Constructive notice
2.2.4 Doctrine of Indoor management
2.3.0 Prospectus
Unit III Meetings
3.1.0 Meetings
3.1.1 Definitions
3.1.2 General meetings of shares holders
3.1.2.1 Statutory meeting
3.1.2.2 Annual general meeting
3.1.2.3 Extraordinary general meeting
3.1.2.4 Class meeting
3.1.3 Quorum for meeting
3.1.4 Proxy
3.1.5 Resolution
3.1.6 Minutes.
9
Unit IV Company Management
4.1.0 Appointment of directors

4.1.1 Appointment of directors by small share holder
4.1.2 Appointment of additional directors
4.1.3 Appointment of alternate directors
4.1.4 Appointment of nominee directors
4.1.5 Women Directors
4.2.0 Powers & Duties of directors
4.3.0 Register of director
4.4.0 Vacation of office of directors
4.4.1 Removal of directors
Unit V Winding Up
5.1.0 Winding up
5.1.1 Dissolution of Company
5.1.2 Modes of winding up
5.2.2.1 Winding up by the court
5.2.2.2 Voluntary winding up
5.1.3 General provisions on Winding up
Textbook
1. N.D.Kapoor, Elements of Company Law -, 30thEdition, (Reprint – 2015) Sultan Chand and
Sons, New Delhi.
Reference
1. PMS Abdul Gafoor and S.Thothadri, Company law, 2ndEdition ,Vijay Nicole Imprints Private
Limited.(2015)
10
Allied IV - BUSINESS STATISTICS
Semester : II Course code : U17CM2Y4
COURSE OBJECTIVES
1. To acquire skills relating to the collection and analysis of data
2. To draw meaningful inference from the analysis using the appropriate statistical tools.
Unit I Introduction to the study of Statistics
1.1. Statistics
1.1.1. Meaning
1.1.2. Definition
1.1.3. Functions
1.1.4. Scope
1.1.5. Merits and Demerits
1.2. Sampling
1.2.1. Meaning
1.2.2. Definition
1.2.3. Methods of sampling
1.3. Collection of data
1.4. Tabulation of data
1.5. Representation of data
1.5.1. Diagrammatic Representation
1.5.2. Graphic representation
Unit II Measures of central Tendency
2.1. Mathematical averages

2.1.1. Arithmetic Mean
2.1.1.1. Direct method
2.1.1.2. Short-cut method
2.1.1.3. Step Deviation method
2.1.2. Geometric Mean
2.1.3. Harmonic Mean
2.1.4. Corrected Mean
2.1.5. Combined Mean
2.2. Positional averages
2.2.1. Median
2.2.2. Quartiles
2.2.3. Deciles
2.2.4. Percentiles
2.3. Mode
Unit III Measures of Dispersion
3.1. Range
3.2. Quartile Deviation
11
3.3. Mean Deviation
3.4. Standard Deviation
3.4.1. Actual Mean method
3.4.2. Assumed Mean Method
3.4.3. Combined Standard Deviation
3.4.4. Corrected Standard Deviation
3.5. Coefficient of variation
3.6. Comparison of Measures of dispersion
3.7. Lorenz Curve
Unit IV Correlation and Regression:
4.1. Correlation
4.1.1. Definition
4.1.2. Karl Pearson’s Correlation
4.1.3. Spearman Rank Correlation
4.1.4. Concurrent Deviation
4.2. Regression
4.2.1. Definition
4.2.2. Regression Equation
4.2.3. Linear Regression
4.2.4. Difference between Regression and Correlation
Unit V Analysis of Time series and Index numbers:
5.1. Elements of Time Series

5.1.1. Secular Trend
5.1.1.1. Graphic Method
5.1.1.2. Method of Semi-Averages
5.1.1.3. Method of Moving Averages
5.1.1.4. Method of Least Squares
5.1.2. Seasonal Fluctuations
5.1.2.1. Method of Simple Averages
5.1.2.2. Method of Moving Averages
5.1.2.3. Ratio to trend Method
5.1.2.4. Method of link Relatives
5.1.3. Cyclical Fluctuation
5.1.4. Random Fluctuation
5.2. Index Numbers
5.2.1 Definition
5.2.2. Simple Index number
5.2.3. Weighted Index Number
5.2.3.1 Laspeyre’s formula
5.2.3.2 Paache’s formula
5.2.3.3 Fisher’s formula
5.2.3.4 Marshal Edge-worth
5.2.3.5 Bowley’sfoermula
5.2.3.6 Kelly’s formula
12
5.2.4. Mathematical tests of consistency
5.2.4.1 Time reversal test
5.2.4.2 Factor reversal tes
5.2.5. Fixed Index Number
5.2.6. Chain Index Number
5.2.7. Cost of Living Index
Textbook
1. R.S.N.Pillai and Bagavathy,Statistics : Theory and Practice,Sultan Chand & Sons, New Delhi (2010)
Reference
1. PA.Navanitham, Business mathematics and Statistics,Jai publishers,Trichy. (2009)
Theory – 20% ( Section A), Problems – 80% ( Section B & C )
13
Core III - FINANCIAL ACCOUNTING - III
Semester : III Course code : U17CM303
COURSE OBJECTIVES
1. To understand the nature of partnership

2. To learn to prepare Revaluation account for recording changes in valuation of assets and
liabilities at the time of retirement of a partner
3. To follow the accounting procedure when two or more than two firms amalgamate
4. To understand the purpose of royalty accounting and its treatment and recording
5. To understand the meaning of insurance claims and its computation.
Unit I Partnership accounts
1.1 Essential characteristics of partnership

1.2 Preparation of Final accounts With adjustments
1.3 Fixed and Fluctuating capital Methods
1.4 Method of Calculating of Goodwill.
1.4.1 Average Profit Method
1.4.2 Super Profit Method
1.4.3 Capitalisation Method
Unit II Treatment for Partnership Admission
2.1 Treatment for Partnership Retirement

2.2 Treatment for Death of a partner
2.3 Treatment of Joint life policy for Retirement and Death of a Partner
Unit III Amalgamation, Dissolution of firms and Insolvency of Partners
3.1 Amalgamation of partnership firm

3.2 Dissolution of partnership firms
3.3 Insolvency of partners
3.3.1 Insolvency of only one partner
3.3.2 Insolvency of all partners
3.4 Sale of a firm to a company
3.5 Gradual realization of assets or Piecemeal distribution.
3.5.1 Maximum Loss Method
3.5.2 Surplus Capital Method
Unit IV Royalty
4.1 Concept of Royalty

4.2 Treatment for Lease
4.2.1 Recording in the books of lessor
4.2.2 Recording in the books lessee.
14
4.3 Treatment for Sublease
4.3.1 Recording in the books of lessor
4.3.2 Recording in the books lessee.
4.3.3 Recording in the books Sublessee
Unit V Insurance claims
5.1 Computation of Claim to be lodged Including Average Clause

5.1.1 For Loss of Stock Policy
5.1.2 For Loss of Profits Policy
Textbook
1. T.S.Reddy and A.Murthy -Financial Accounting ,Margam publications(2012) Chennai
References
1. R.L.Gupta and V.K.Gupta-Principles and Practice of Accountancy, Eleventh edition-2005,

Sultan Chand &Sons,New Delhi
2. N Vinayagam and B. Charumathi - Financial Accounting, Second revised edition-2008,
S.Chand & Company Ltd, New Delhi
15
Core- IV QUANTITATIVE TECHNIQUES
Semester : III Course code : U17CM304
Course Objectives
 To gain knowledge about the Linear Programming Problem and its methods, to analyse and
find an optimal solution to the transportation problem.
 To understanding about the game theory and simulation
 To learn the replacement theory and to analyse and find solutions to problems in decision
analysis and network analysis.
Unit I Introduction to Operations research and Linear Programming Problem
1.1 Operations research – Origin and development

1.2 Role in decision making
1.3 Phases and approaches to OR
1.4 Linear programming problem – Applications and limitations
1.5 Formulation of LPP
1.6. Optimal Solution to LPP
1.6.1 Graphical method
1.6.2 Simplex Method ( excluding dual problem )
Unit II Transportation and Assignment problem
2.1 Transportation problem – methods

2.1.1 North West corner method
2.1.2 Least cost method
2.1.3 Vogel’s approximation method
2.1.4 Moving towards optimality - Stepping stone & MODI methods
2.2 Assignment problem
Unit III Game Theory and Simulation
3.1 Game Theory- different strategies followed by the players in a game.

3.1.1 Optimal strategies of a game using maximin criterion.
3.1.2 Dominance property
3.1.3 Graphical method
3.2 Simulation
Unit IV Replacement Problem
4.1 Replacement decisions

4.2 Replacement policy without change in money value
4.3 Replacement of items that fail completely ( group replacement )
4.4 Applications in finance and accounting
16
Unit V Decision Analysis and Network Analysis
5.1 Decision analysis – EMV criterion – EOL and EVPI

5.2 Decision tree analysis
5.3 Network Analysis
5.3.1 PERT
5.3.2 CPM
5.3.3 Simple CPM calculations
5.4 Application in finance and accounting (Excluding crash )
Textbook
1. P.R.Vittal - Operation Research, Margham publications, 2nd edition ,(2012) Chennai
Reference
1. V.K.Kapoor, Operations Research, Sultan Chand & Sons, 5 th edition, India (2013)
2. P.Mariappan, Operation Research, Pearson Education India,First edition, India (2013)
3. P.C.Tulsian& Vishal Pandey - Quantitative techniques, Pearson Education, New Delhi,
(2002)
Theory – 20 % ( Section A) , Problems –80 % (Section B & C)
17
Allied V - PRINCIPLES OF MARKETING
Semester : III Course code : U17CM3Y5
Course Objectives
 To learn the basic principles of Marketing

 To practice and gain skills in marketing a product.
Unit I Introduction to Marketing
1.1 Meaning
1.2 Objectives
1.3 Classification of markets
1.4 Evolution of the concept of marketing
1.5 Various approaches of marketing
1.6 Consumer behavior
1.6.1 Factors affecting consumer behavior
1.6.2 Buying decision Behaviour
1.6.3 Market Segmentation.
Unit II Product
2.1 Meaning and Definition

2.2 Features
2.3 Classification
2.4 Product planning and development
2.5 Product life cycle
2.6 Branding
2.6.1 Essentials of a good brand
2.6.2 Functions of brand
2.6.3 Kinds of brands
2.7 Packaging
2.7.1 General functions
2.7.2 Kinds of packages
Unit III Pricing and Distribution
3.1 Pricing Meaning

3.2 Objectives of Pricing
3.3 Factors affecting Pricing
3.4 New Product pricing strategy
3.5 Price adjustment strategy
3.6 Physical distribution
3.6.1 Channels
3.6.2 Types
3.6.3 Channel functions
3.6.4 Selection of channels
18
3.6.5 Wholesaling
3.6.6 Emerging trends in Retail trade
3.6.7 E-marketing portals.
Unit IV Promotion
4.1 Promotion
4.2 Promotion Mix
4.3 Advertising
4.4 Sales Promotional techniques
4.5 Personal selling
4.6 Public relations.
Unit V Recent trends in marketing
5.1 Customer relationship Marketing

5.2 E-Marketing
5.3 Online Marketing
5.4 Tele Marketing
-
Textbook
1. Marketing Management- R.S.N.Pillai and Bagavathi, Sultan Chand & Sons, New Delhi,
(1996)
References
1. Marketing – J.Jayasankar, Margham Publications, 1st edition, Chennai,(2013)

2. Marketing – L.Natarajan,Margham Publications, 1st edition, Chennai, (2012)
3. Principles of Marketing - Philip Kotler and Gary Armstrong, Prentice Hall, 9th edition, (2000)
4. Marketing - Etzel, Michael J.; Stanton, William J.; Walker, Bruce J.,12th Edition - Published
by McGraw-Hill Irwin, Boston, MA, 2001
19
SBEC I - INTRODUCTION TO COMPUTERS –MS WORD
Semester : III Course code : U17CMPS1
Course Objective
1. To learn to use MS Word confidently.
Unit I Beginning to Use Microsoft Word
1.1 Word Processing versus Desktop Publishing

1.2 Starting - Microsoft Word 2007
1.3 Opening a New Document
1.4 Saving a Document
1.5 Getting Help with MS Word
1.6 Basic Editing
1.6.1 The Cursor
1.6.2 Inserting Text - Deleting Text ~ Text Undo and Redo -Wrap Text
1.6.3 Formatting - Selecting Text
1.6.4 Applying a Font –Changing Font Size -Font Attributes - Font Colour- Clear
Formatting
1.6.5 Text Alignment Copying and Moving Texts and Objects - The Clipboard - Paste
Unit II Editing Features
2.1 Spell Check — Thesaurus - Auto Correct – Creating Own Default Dictionary
2.2 Word Count -Track Changes -Accepting and Rejecting Changes - Page View – Zoom
2.3 Paragraph Formatting - Changing Paragraph Alignment - Indenting Paragraphs –
2.4 Add Borders or Shading to a Paragraph, Apply Paragraph Styles –Change Spacing
between Paragraphs and Lines
Unit III Tables
3.1 Creating Tables

3.1.1 Creating a table by highlighting the boxes
3.1.2 Create a table by using Insert Table command
3.1.3 Converting Text into a Table - Quick Tables -Entering Text
3.2 Table Tools -Inserting rows and columns- Deleting Cells, Rows or Columns - Merging
Cells and Splitting Cells -Adjusting Column Width- Position text within a Cell –
3.3 Borders and Shading. Bulleted and Numbered Lists - Creating Outlines
Unit IV Page Formatting
4.1 Apply a Page Border and Color –

4.2 Changing the Orientation, Size of the Page, or Size of Columns
4.3 Insert Headers and Footers (including Page Numbers-Creating a Page Break- inserting
Graphics, Pictures, and Table of Contents – Inserting Special Characters.
20
Unit V Advanced Tools
5.1 References and Citations -Macros - Compare and Merge Documents –

5.2 Protect Document
5.3 Mailing Lists - Creating a List for Mail Merge – Mail Merge.
References
1. FaitheWempen ,Microsoft Word 2010 in Depth –- Que publishing, 1st edition, Indiana, 2010
2. Katherine Murray, Microsoft Word 2010 Inside Out –1st edition- Microsoft (2010)
21
Core V - COST ACCOUNTING
Semester : IV Course code : U17CM405
COURSE OBJECTIVES
1. To be familiar with 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 understand the procedures to calculate the cost of the products and services.
Unit I Introduction to Cost Accounting and Material Control
1.1 Cost Accounting

1.1.1 Definition of Cost, costing, cost Accounting and cost Accountancy
1.1.2 Scope of Cost Accounting
1.1.3 Merit and Demerit
1.1.4 Classification of cost
1.1.5 Elements of cost
1.1.6 Cost centre
1.1.7 Cost unit
1.1.8 Cost control
1.1.9 Cost reduction
1.2 Material Control
1.2.1 Introduction
1.2.2 Meaning of material control
1.2.3 Objectives of material control
1.2.4 Essentials of material control
1.2.5 Purchase control
1.2.6 Store keeping and stock control and inventory control
1.2.7 Levels of stock and Economic Ordering Quantity
1.2.8 ABC Analysis
1.3 Pricing of material issues
1.3.1 LIFO (Last In First out)
1.3.2 FIFO (First In First Out)
1.3.3 Simple Average Method
1.3.4 Weighted Average Method
Unit II Computation and Control of Labour Cost
2.1 Labour cost

2.1.1 Introduction
2.1.2 Types of Labour
2.2 Labour turnover
2.3 Methods and measurement of Labour turnover
2.3.1 Separation method
2.3.2 Replacement method
2.3.3 Flux method
2.4 Idle time and Overtime
22
2.5 Methods of remuneration
2.5.1 Time rate system
2.5.2 Piece rate system
2.5.3 Straight piece rate system
2.5.4 Taylors differential piece rate system
2.5.5 Merrick’s Multiple or differential piece rate system
2.5.6 Gantt’s task and bonus plan
2.6 Premium Bonus plans
2.6.1 Halsey premium plan
2.6.2 Halsey-weir scheme
2.6.3 Rowan plan
2.6.4 Barth’s variable sharing plan
2.6.5 Emerson’s Efficiency plan
2.6.6 Bedeaux’s point premium system
Unit III Overheads
3.1.0 Meaning and Definition of overheads

3.2.0 Importance of Overhead cost
3.3.0 Allocation of Overheads
3.4 Apportionment
3.4.1 Primary distribution
3.4.2 Secondary distribution
3.4.2.1 Repeated Distribution method
3.4.2.2 Simultaneous equation method
3.5 Absorption of overheads
3.5.1 Overhead Rate
3.5.2 Types of overhead rate
3.6 Methods of absorption of overhead
3.6.1 Direct material cost method
3.6.2 Direct Labour cost method
3.6.3 Prime cost percentage method
3.6.4 Direct Labour hour method
3.6.5 Machine hour rate method
3.6.6 Computation of machine hour rate
3.7 Under and over absorption of overheads.
Unit IV Cost sheet, Tenders and quotations & Methods of costing (Job,Batch and Contract)
4.1 Cost sheet

4.1.1 Treatment of stock or incentives
4.1.2 Tender and quotations
4.1.3 Reconciliation of cost and financial accounts
4.2 Job costing
4.2.1 Definition of job costing
4.2.2 Job costing procedures
4.2.3 Forms used in job costing
4.3 Batch Costing
4.3.1 Definition of Batch costing
4.3.2 Determination of Economic Batch Quantity
23
4.4 Contract costing
4.4.1 Introduction
4.4.2 Characteristic Features of contracts and contract costing
4.4.3 Recording of Costs of a Contract
4.4.4 Recording of Value and Profit on Contracts
4.4.5 Profit or Loss on Contracts
4.4.6 Escalation clause
4.4.7 Cost plus Contracts.
Unit V Methods of costing (operating Costing and process Costing)
5.1 Operating and operation costing

5.1.1 Meaning and definition
5.1.2 Operation and service costing
5.1.3 Transport Costing
5.1.4 Costing Procedures in Transport of Costs
5.1.5 Presentation of Costs
5.1.6 Computation of Cost Unit in Road Transport Business
5.1.7 Importance of Running Kilometers
5.1.8 Types of problems
5.2 Process Costing
5.2.1 Meaning of Process Costing
5.2.2 Costing procedures
5.2.3 Important aspects of Process Costing – (Normal loss,Abnormal loss and gain)
5.2.4 Work in progress (excluding equivalent production concepts)
Textbook
1. Reddy T.S. and Hari Prasad Reddy Y., (2012). Cost Accounting, MarghamPublications:
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 20 % (Section A) , Problems 80 % (Section B & C)
24
Elective - I BUSINESS LAW
Semester : IV Course code : U17CM4:1
Course Objective
1. To learn the fundamentals laws pertaining to general contracts and special contracts and
laws relating to the Sale of Goods.
Unit I Introduction the object and nature of the law of contract
1.1 Introduction
1.1.1 Nature and classification of Contracts
1.1.2 Essential elements of a valid contract
1.2 Void, Voidable and Valid agreement
1.3 Offer and Acceptance
1.3.1 Legal rules as to offer
1.3.2 Tenders
1.3.3 Cross offers
1.3.4 Legal rules as to acceptance.
Unit II Consideration and Legality of Object
2.1 Consideration
2.1.1 Definition
2.1.2 Legal rules as to consideration
2.1.3 Stranger to contract
2.1.4 Contract without consideration is void-exceptions
2.2 Capacity of Parties
2.2.1 Law relating to competence of parties to a contact
2.2.2 Minors
2.2.3 Persons of unsound mind
2.2.4 Other persons
2.3 Free Consent
2.3.1 Meaning of ―consent‖ and ―free consent‖
2.3.2 Coercion
2.3.3 Difference between coercion and undue influence
2.3.4 Define misrepresentation and fraud
2.3.5 Effects on the validity of an agreement
2.4 Legality of Object
2.4.1 Unlawful and illegal agreements
2.4.2 Effects of illegality
2.4.3 Doctrine of public policy
2.5 Void contracts.
2.6 Contingent Contract
2.6.1 Essential characteristics of a contingent contract
2.6.2 Rules regarding contingent contract
2.6.3 Difference between a wagering agreement and a contingent contract
25
Unit III Performance and Discharge of Contracts
3.1 Performance of contracts

3.1.1 Requisites of a valid tender
3.1.2 Reciprocal promises
3.2 Discharge of contracts – Modes of Discharge
3.3 Remedies for Breach of contract
3.4 Quasi contracts
3.4.1 Kinds of quasi-contracts.
Unit IV Special contracts
4.0 Special contracts

4.1 Indemnity and Guarantee
4.1.1 Essential features of a contract of guarantee
4.1.2 Distinction between a contract of indemnity and a contract of guarantee
4.1.3 Kinds of guarantee
4.1.4 Rights of surety
4.1.5 Discharge of surety
4.2 Bailment and pledge
4.2.1 Requisites of bailment, Classification of bailment
4.2.2 Duties and rights of bailor and bailee
4.2.3 Distinction between particular lien and general lien
4.2.4 Finder of goods
4.2.6 Termination of bailment
4.2.7 Rights and duties of pawnor and pawnee
4.3 Agency
4.3.1 Essentials of relationship of agency
4.3.2 Creation of agency
4.3.3 Classification of agents
4.3.4 Termination of agency.
Unit V Sale of Goods
5.1 Sale of Goods Act 1930

5.2 Formation of contract of sale
5.2.1 Essentials of a contract of sale
5.2.2 Distinction between sale and agreement to sell and a hire -purchase agreement
5.2.3 Classification of goods
5.2.4 Effect of destruction of goods
5.2.5 Document of title to goods
5.3 Conditions and Warranties
5.3.1 Distinction between a condition and warranty – Implied Conditions and
Warranties
5.3.2 Caveat Emptor
5.4 Transfer of property in and title of goods
5.4.1 Passing of property
5.4.2 Sale by non-owners
26
5.5 Rights of unpaid seller
5.5.1 Remedies for breach of contract of sale
5.5.2 Auction sales.
Textbook
1. N.D.Kapoor - Elements of Mercantile Law, Sultan Chand& Sons, India, (2014)
References
1. K.R.Bulchandani -Business law for man– Vikas4/e, Himalaya Publishing House, India, 2006
2. P.C. Tulsian - Business Law, Second Edition, Published by Tata McGraw-Hill Education
Pvt. Ltd., India, 2001
27
Elective I - RETAIL MANAGMENT
Semester : IV Course code : U17CM4:2
Course Objectives
 To know the various forms of retailing businesses, to widen knowledge on store location,
practical analysis of site and trading and inventory management.
 To analyse critically the elements of retail stores operations and to get equippedwith skills
essential for store keeping strategies.
Unit I Retailing
1.1 Meaning
1.2 Definition
1.3 Characteristics
1.4 Retailing principles
1.5 Retail sales objectives
1.6 Retailing in India
1.7 Across the globe
1.8 Emerging trends in retailing
1.9 Retail formats –
1.9.1 Store based
1.9.2 Non-store based –
1.9.3. Traditional and non-traditional retailing –
1.9.4 Internet retailing –
1.9.5 Cyber retailing.
Unit II Store location
2.1 Importance
2.2 Selection of loyalty
2.3 Site analysis
2.4 Trading analysis
2.5 Demand and supply density
2.6 Site availability
2.7 Trends in store location
2.8 Retail marketing segmentation
2.9 Significance
2.10 Market segmentation process
2.11 Key retail segments.
Unit III Inventory
3.1 Reasons for holding inventory

3.2 Methods of inventory control
3.3 Selective inventory management
3.4 EOQ model
3.5 ABC analysis-VED analysis- FSN analysis - HML analysis
3.6 Inventory costs
28
3.7 Material handling
3.8 Latest development in inventory management.
Unit IV Retail store operations
4.1 Elements of retail store operations

4.2 Management of retail store
4.3 The role of centralized retailer
4.4 An integrated retailing approach
4.5 Operations master schedule
4.6 Store maintenance
4.7 Energy management
4.8 Retailing success tips.
Unit V Distribution management
5.1 Distribution channel

5.2 Functions of a distribution channel
5.3 Channel levels
5.4 Elements of physical distribution
5.5 Wholesaling
5.5.1 Classification and characteristics
5.6 Warehousing
5.6.1 Need
5.6.2 Benefits
5.6.3 Functions
5.6.4 Features
5.6.5 Classifications
Textbook
1. Harjit Singh, (2014), Retail Management - A Global Perspective, Text and Cases, S.Chand&
Company Ltd., New Delhi
References
1. Gibson G Vedamani, (2011), Retail Management:- Functional Principles and Practices,

Jaico Publishing House, New Delhi.
2. Gourav Ghosal, (2010), Retail Management, Maxford Books PublishingHouse, New Delhi.
3. Dr. L. Natarajan (2016), Retail Management, Margham Publications, Chennai.
29
Allied VI - CORPORATE ACCOUNTING
Semester : IV Course code : U17CM4Y6
Course Objectives
1. To gain insight into share capital and its calculation, the concepts of debentures and its workings,
amalgamation and Reconstruction of companies, holding of subsidiary company Accounts
2. To learn about accounts related to liquidation of Companies and to learn the procedures involved.
Unit I Accounting for Share capital
1.1 Issues of shares

1.2 Allotment of shares
1.3 Forfeiture of shares
1.4 Reissue of forfeited shares
1.5 Redemption of preference shares.
Unit II Accounting for Debentures
2.1 Issue of Debentures at par and Premium

2.2 Redemption of Debentures
2.3 Sinking fund method
2.4 Purchase of own debentures in open market
2.5 Preparation of final accounts of companies (excluding managerial remuneration)
Unit III Problems in Amalgamation and Internal Reconstruction of Companies
3.1 Accounting for amalgamation in the nature of purchase and merger

3.2 Internal reconstruction
3.3 Profits prior to incorporation.
Unit IV Accounting for Holding and subsidiary Companies
4.1 Holding Companies (including intercompany holdings with one subsidiary company)
4.2 Consolidation of Balance sheet
4.3 Treatment of mutual Owings
4.4 Contingent liabilities
4.5 Unrealized profit
4.6 Revaluation of assets
4.7 Minority interest
Unit V Accounts relating to liquidation of Companies
5.1 Liquidator’s final statement

5.2 Order of payment
5.3 Preferential payments (creditors)
5.4 Overriding preferential payments
5.5 Preparation of statement of affairs
30
Textbook
1. Reddy and Moorthy - Corporate Accounting - Margham publications, Chennai, (2013)
References
1. ShuklaGrewel and Gupta-Advanced Accounts II, Sultan Chand& Sons, India, (2016)
2. R.L.Gupta &Radhaswamy- Advanced Accounting. Sultan Chand Sons, New Delhi (2004)
3. Jain &Narang - Advanced Accountancy II ,S.P.Jain and K.L.Narang, Kalyani publishers,
New Delhi. 9th edition (2016)
Theory – 20% ( Section A), Problems – 80% ( Section B & C )
31
SBEC II - COMPUTER TOOLS – SPREAD SHEET
Semester : IV Course code : U17CMPS2
Course Objective
1. To get skills in utilizing the various functions and formulae’s in MS Excel.
Unit I Introduction to MS Excel
1.1 Navigating MS Excel – Cells, Rows, and Columns –

1.2 Workbooks –Opening – Labeling and Naming
1.3 Adding and Deleting –
1.4 Hiding/ Unhiding–
1.5 Columns and Rows – Adjacent Columns –Separated-Columns –
1.6 Saving Workbooks -Saving an Existing File.
1.7 Headers and Footers –
1.8 Margins for Headers and Footers – Print Area ~print a Range of pages –
1.9 Printing
Unit II Entering Information into Ms Excel
2.1 Entering data – Entering Labels and Values - Entering Values –Multiple Entries –
2.2 Copying Cells, Rows and Columns – Pasting Cells, Rows, and Columns-
2.3 To Paste an item from clipboard –
2.4 Inserting and Deleting Rows and Columns-To insert a Column – To insert a Row
2.5 Filling Cells with a Series of Data —Editing Cell Data – Find and Replace, Go to a Cell Data
2.6 Locking Rows and Columns by Freezing Panes -Spell Check –AutoCorrect –
2.7 Formatting a Worksheet – Change Font Style and Sizes - Adding Borders and Colors to
Cells-
2.8 Changing Column Width- Changing Column Width using the Mouse – Changing Row Height
2.9 Change a Row Height by dragging the Mouse -Merge Cells –
2.10 Applying Number Formats-Creating Customer Number Formats-Align Cell Contents –
2.11 Creating Your Own Cell Styles – Conditional Formatting – Freeze and Unfreeze Rows and
Columns
Unit III Adding Elements To A Workbook
3.1 Adding Images – Modifying Images –

3.2 Adding WordArt-Inserting AutoShapes-Adding Clipart – Adding a Hyperlink-
3.3 Charts-Types of Charts-Chart Tools – Modifying and Moving a Chart-
3.4 Organizational Charts—Changing an Organizational Chart – Other changes to Charts
Unit IV Formulas And Calculations
4.1 Definition and Explanation of Formulas

4.2 Calculations Mathematical operators-
4.3 Creating a Formula –
32
4.4 The Role of Functions – Creating Functions.
4.5 References-
4.6 Using Labels- Using Names – Name Manager - Absolute, Relative and Mixed Cell
References
4.7 Creating a Table-inserting Row and Columns into a Table-Adding Up Values –
4.8 Entering Data into a Table-Sorting Data into a Table – Using Filters to sort Tables –
4.9 Using Table Border to Expand a Table – Totaling and Tallying Data.
4.10 Data Validation-Finding invalid Entries - Auditing Trace - Precedents and Dependents
Unit V Creating New Presentations using templates
5.1 Adding text, pictures, sounds, movies, and charts for presentation.
5.2 Design slides using themes, colors, and special effects, animating objects.
5.3 Add special effects to slide transitions.
5.4 Working with Master Slides, Setting up slide shows and rehearsing timings for slides.
5.5 Collaborating using social media and PowerPoint together
References
1. Joseph Anbarasu - Excel for Business",published by Learntech Press, Trichy in 2009

2. Microsoft Office Excel 2007: Complete Concepts and Techniques – Gary Shelly,
3. Thomas.J.Cashman, Jeffrey.J.Quasney. Course Technology Incpublisher, US,(2006)
Practical Examination only
33
Core VI - INCOME TAX LAW AND PRACTICE
Semester : V Course code : U17CM506
Course Objectives
1. To learn the concepts of taxation in general and income tax in particular

2. To calculate tax on incomes under different heads.
Unit I Basic Concepts of Income Tax
1.1 History of income tax

1.2 Cannons of taxation
1.3 Assessee
1.4 Various types of Assessees
1.5 Assessment year
1.6 Previous year
1.7 Agricultural income
1.8 Capital receipts and revenue receipts
1.9 Capital expenditure and revenue expenditure
1.10 Capital loss and revenue loss
1.11 Incomes exempted u/s 10
1.12 Ordinary resident, not ordinary resident and non-resident
1.13 Basic conditions and additional conditions to identifying the residential status of individual
1.14 Residential status
1.14.1 Hindu Undivided Family (HUF)
1.14.2 Company
1.14.3 Firm
1.14.4 Association of Person (AOP)
1.14.5 Body of Individual (BOI)
1.14.6 Artificial Juridical person
1.15 Incidence of tax
1.16 Incomes are taxable for ordinary resident, not ordinary resident and non-resident
Unit II Computation of income under salary
2.1 The characteristics / features of salary

2.2 Incomes that are chargeable to tax under the head salaries as per section 15
2.3 Different forms of salary
2.3.1 Advance salary
2.3.2 Arrear salary
2.3.3 Gratuity
2.4. Pension
2.4.1. Government employee
2.4.2. Non-government employee
2.5. Leave encashment
2.5.1. Government employee
2.5.2 Non-government employee
2.5.3. Provident fund and its calculation
34
2.5.4. Profit in lieu of salary
2.6. Allowance
2.6.1. Taxable and non-taxable
2.7. Perquisites
2.5.3 Specified employee and unspecified employee
2.5.4 Taxable for all specified and unspecified
2.5.5 Taxable for specified employee only
2.5.6 Exempted for all (specified and unspecified with certain limits)
2.6 Deductions u/s 16
2.7 Deduction u/s 80c
Unit III omputation of income under house property
3.1 Basic terms

3.1.1 Expected rent
3.1.2 Faire rental value
3.1.3 Market value
3.1.4 Actual rent
3.1.5 Standard rent
3.1.6 Unrealized rent
3.1.7 Vacancy period
3.1.8 Arrear rent
3.1.9 Gross annual value
3.1.10 Net annual value
3.1.11 Standard deduction
3.1.12 Sub letting
3.1.13 Composite rent
3.1.14 Municipal tax
3.1.15 Municipal value ratio
3.1.16 Notional value
3.1.17 Self-occupied house
3.1.18 Let out house
3.1.19 Deemed to be let out house
3.2 Income that can be taxed under the head house property
3.3 Exempted house property income
3.4 Calculation of Gross Annual Value
3.5 Calculation of Net Annual Value
3.6 Treatment of party let out and partly self-occupied house
3.7 Treatment of part of the year let out and part of the year self-occupied
3.8 The rules should be followed while allowing interest on borrowed capital for self-occupied
house.
3.9 The treatment of the followings
3.9.1 Pre-completion/ pre-construction interest
3.9.2 Date of loan
3.9.3 Date of completion
3.9.4 Date of repayment
3.9.5 Unrealized rent and arrear of rent recovered
3.10 Calculation of income from house property
35
Unit IV Computation of income under business or profession
4.1 Basic terms

4.1.1 Business
4.1.2 Profession
4.1.3 Vocation
4.1.4 Speculation business
4.1.5 Illegal business
4.1.6 Bad debt recovered allowed earlier
4.1.7 Bad debt recovered disallowed earlier
4.1.8 Under valuation of stock
4.1.9 Over valuation of stock
4.2 Various incomes that are taxable under the head of income from business and profession
4.3 Various methods of accounting
4.4 The losses, which are incidental to business
4.5 Various expenses, which are expressly allowed and disallowed while calculating income
from business
4.6 Calculation of undervaluation and over valuation of stock
4.7 Calculation of Income from business
4.8 Rules for calculating Income from profession
4.9 Calculation of Income from profession
Unit V Computation of income under capital gains and other sources
5.1. Basic terms - Income From Capital Gains

5.1.1 Capital assets
5.1.2 Short term capital assets
5.1.3 Long term capital asset
5.1.4 Short term capital gain
5.1.5 Long term capital gain
5.1.6 Transfer
5.1.7 Slump sale
5.1.8 Cost of acquisition
5.1.9 Cost of improvement
5.1.10 Indexed cost
5.2 Treatment of depreciable asset while calculating capital gains
5.3 Various assets which are not included in capital assets
5.4 The capital gains exempted u/s 10
5.5 Various exemption u/s 54,54B,54D,54EC, 54ED,54F,54G and 54H
5.6 Calculation of the income under capital gains
5.7 Residuary head of income
5.8 The general income u/s56(1) and specific income u/s 56(2) that can be taxed under the
head of other source
5.9 Various deductions
5.10 Various deductions that cannot be claimed as deductions
5.11 The treatment of casual incomes
5.12 Various kinds of securities and their tax treatment
5.13 Grossing up of income and its calculation
5.14 Calculation of income from other source
36
Textbook
1. N.Hariharan - Income tax, law and practice, Vijay Nicole Imprint Private Limited,Chennai,
11th edition (2016)
Reference
1. Gaur and Narang- Income tax, law and practice, Kalyani publishers,India,39thedition 2016
Theory – 25 % (Section A), Problems – 75 % (Section B & C)
37
Core VII - BUSINESS MANAGEMENT PRACTICES
Course Objective
1. To acquire the knowledge on Business and to learn skills necessaryto start and manage a
Business
Unit I Business and Requirements to Set up a Business
1.1 Meaning of Business

1.2 Definition
1.3 Requirements for a Business
1.4 Identification of the existing opportunities and idea generation
1.5 Role of creativity and innovation
1.6 Feasibility study and Business Plan, Business size and location decisions
1.7 Various factors to be considered for starting a new unit
1.8 Relevant Government Policies - SEZ (Special Economic Zone) policy, Start-ups
Unit II Management and Functions of Management

2.1 Management
2.1.1 Meaning, Definition of Management
2.1.2 Features of management
2.1.3 Contribution of F.W.Taylor, Henry Fayol,Elton Mayo and PeterDrucker to the
management thought.
2.2.0 Functions of Management
2.2 Planning
2.2.1 Meaning
2.2.2 Steps
2.2.3 Types of Planning
2.2.4 Planning Process
2.3 Decision Making
2.3.1 Techniques
2.3.1 Steps
2.4 MBO
2.4.1 Definition
2.4.2 Features
2.4.3 Steps in MBO
2.4.4 Merits
2.5 MBE
2.5.1 Definition
2.5.2 Merits 2.2.8
2.6 Organising
2.6.1 Meaning and Features of Organising
38
Unit III Delegation and Staffing
3.1 Delegation
3.1.1 Definition
3.1.2 Process of Delegation
3.1.3 Types of Delegation
3.1.4 Barriers to Delegation
3.2 Staffing - HRM
3.2.1 Meaning
3.2.2 Objectives, Policies and Procedures
3.2.3 Functions of HRM
3.2.4 Recruitment
3.2.4.1 Definition
3.2.4.2 Sources of Recruitment .
3.2.5 Selection
3.2.5.1 Definition
3.2.5.2 Process of Selection
3.2.6 Recruitment Vs Selection
3.2.7 Training
3.2.7. 1 Definition
3.2.7.2 Steps in Training
3.2.7.3 Methods of Training.
Unit IV Performance Appraisal and Motivation
4.1 Performance Appraisal

4.1.1 Definition,
4.1.2 Objectives of performance Appraisal
4.1.3 Methods of Performance Appraisal
4.1.4 Job Analysis- Definition
4.1.5 Techniques of Job Analysis
4.1.6 Job Description and Job Specification – Concept
4.1.7 Job Evaluation – Objectives
4.1.8 Methods of Job evaluation
4.2 Motivation
4.2.1 Definition and Types of Motivation
4.2.2 Theories of Motivation
4.2.2.1 Maslow’s theory of Hierarch of needs
4.2.2.2 Douglas McGregor’s theory
4.2.2.3 Herzberg’s Theory
4.3.0 Leadership
4.3.1 Leadership Styles
4.3.2 Qualities of leadership
4.3.3 Functions of aLeader
Unit V Logistics & Supply Chain Management and Insurance
5.1 Logistics Management

5.1.1 Origin and Definition
5.1.2 Types of Logistics
39
5.2 Supply Chain Management: Introduction and Development
5.2.1 Nature and Concept
5.2.2 Importance of Supply Chain
5.2.3 Value Chain
5.2.4 Components of Supply Chain
5.2.5 Participants in Supply Chain.
5.3 Insurance
5.3.1 Meaning
5.3.2 Principles of insurance
5.3.3 Functions of Insurance
5.3.4 General Insurance
5.3.4.1 General Insurance Types
Textbook
1. S. A. Sherlekar - Modern Business Organization and Management,Himalaya Publishing

House Pvt. Ltd. – India (2014)
2. Dr. C. B. Gupta - Industrial Organization and Management, Sultan Chand & Co, India
(2004)
3. Biswanath Ghosh - ―Human Resource Development and Management‖, Vikas Publishing
House Pvt., Ltd., New Delhi.(2000)
4. Raghuram G and Rangaraj N (Eds) - Logistics and Supply Chain Management: Cases and
Concepts, Macmillan India Ltd, New Delhi, 2000
5. D K Agrawal -Textbook of Logistics and Supply Chain Management, Published by
Macmillan/Laxmi Publications (P) Ltd., New Delhi, 2003
6. M. N. Mishra - Insurance Principles & Practice, Sultanchand& Co. Ltd, New Delhi. (1993)
40
Core VIII - COMPUTERS IN BUSINESS
Semester : V Course code : U17CMP08
Course Objectives
1. To understand the basic concepts of Tally

2. To acquire skills in maintaining accounts of a business firm using Tally.
Unit I Introduction to Tally
1.1 Basic concept of Tally

1.2 Architecture and customization of Tally
1.3 F11 features of Tally
1.4 F12 configuration of Tally
1.5 Tally screen and menu
Unit II Ledger creation and Accounting Voucher Entries
2.1 Ledger creation

2.1.1 Creation of company
2.1.2 Group creation
2.1.3 Ledger creation
2.1.4 Altering and deleting company, group and ledger Accounts
2.2 Accounting voucher Entries
2.2.1 Receipts voucher
2.2.2 Payment voucher
2.2.3 Purchase voucher
2.2.4 Sales voucher
2.2.5 Contra voucher
2.2.6 Journal voucher
2.2.7 Altering and Deleting voucher
Unit III Inventory and Voucher entries

3.1 Creation of Inventory
3.1.1 Configuration and features of stock items
3.1.2 Create stock item
3.1.3 Create unit of measurement
3.1.4 Create stock group
3.1.5 Create stock category
3.1.6 Create Godown
3.2 Creation of inventory vouchers (without tracking no)
3.2.1 Create receipt note
3.2.2 Create delivery note
3.2.3 Create Rejection in
3.2.4 Create Rejection out
3.2.5 Stock Journal
3.2.6 Physical stock
41
Unit IV Cost Centers and voucher entries and advanced invoicing
4.1 Cost centers and cost category

4.1.1 Creation of cost centers
4.1.2 Editing and deleting
4.1.3 Cost centers in voucher entry
4.1.4 Create Bill wise details
4.1.5 Create Tracking Number
4.1.6 Create Order Number
4.2 Advanced Invoicing
4.2.1 Create receipt note
4.2.2 Create delivery note
4.2.3 Create Rejection in
4.2.4 Create Rejection out
4.2.5 Create purchase order
4.2.6 Create sales order
Unit V VAT Application in TALLY
5.0 Computation of VAT

5.1.1 Introduction to VAT
5.1.2 Features of VAT
5.1.3 Input and output VAT Ledger
5.1.4 Creation of import purchase
5.1.5 Creation of interstate purchase
5.1.6 Creation of purchase of capital goods
5.1.7 Creation of export sales
5.1.8 Creation of interstate sales
5.1.9 Creation of sales-exempt
Textbook
1. Shraddha Singh , NavneetMehra - Tally Erp 9 (Power of Simplicity), V& S Publishers, India
(2014)
Reference
1. Asok K. Nadhani - Tally ERP 9: Basic Accounts, Invoice, Inventory ,BPB Publications.
India(2012)
42
Core IX - FINANCIAL MANAGEMENT
Course Objective
1. To get knowledge about financial management, the concepts of working capital, capital
budgeting and leverages, Capital structure and dividend policies
Unit I Introduction
1.1 Meaning of Financial management

1.2 Scope
1.3 Financial Environment
1.4 Time value of Money
1.4.1. Present Value Techniques
1.4.2 Future Value Techniques
1.5 Risk and Return
1.5.1 Portfolio risk
1.5.2 Capital Asset Pricing Model
1.6 Valuation of Securities
1.6.1 Value of Equity Shares
1.6.2 Value of Preference Shares
1.6.3 Value of Debentures
Unit II Working capital management
2.1 Working capital management

2.1.1 Working capital terminology
2.1.2 Statement of working capital requirement
2.2 Cash management
2.2.1 Cash cycle
2.2.2 Cash budget
2.3 Credit management
2.3.1 Debtors turnover ratio
2.3.2 Creditors turnover ratio
2.3.3 Credit standards
2.3.4 Credit policy
2.4 Inventory Management.
2.4.1 Inventory turnover ratio
2.4.2 Minimum consumption, maximum consumption, Reorder level, Economic Order
Quantity
Unit III Cost of Capital
3.1 Cost of capital meaning

3.1.1 Cost of equity Shares
3.1.2 Cost of Preference shares
3.1.3 Cost of Debentures
3.1.4 Weighted average Cost of Capital
43
3.2 Capital Budgeting
3.2.1 Pay back period
3.2.2 Net Present Value
3.2.3 Internal rate of return
3.2.4 Accounting rate of return
3.2.5 Profitability index
Unit IV Leverages
4.1 Leverages
4.1.1 Operating leverages
4.1.2 Financial leverages
4.1.3 Operating leverages
4.2 Financial planning and Budgeting
Unit V Capital structure and dividend policies
5.1 Capital structure

5.1.1 Optimal Capital structure
5.1.2 Determining Earning Per share
5.1.3 Value of the firm
5.1.4 Modigliani-Miller Model
5.2 Dividend Policy
5.2.1 Walter’s model
5.2.2 Gordon’s model
5.3 Long Term Finance
5.3.1 Sources of long term Finance
5.3.2 Raising of long term Finance
5.4 Stock Market in India
5.5 Financial Institution in India
Textbook
1. Prasanna Chandras - Fundamentals of Financial Management - Tata McGraw – Hill

Education. Edition. 5th Edition.Publication Year. 2010 April.
References
1. I.M.Pandey – Fundamentals of Financial Management, Vikas Publishing House, 1999
2. Financial Management - Text Problems and Cases, 7th ed,Published by McGraw Hill India,
2014
3. D. Joseph Anbarasu and N.Janakiraman – Financial and Investment Management, Sultan
Chand, New Delhi (2004)
4. VyuptakeshSharan-Fundamentals of Financial Management (Third Edition)-Published
by Pearson Education, India, 2012.
5. Van Horne and Wachawicz Jr. – Fundamentals of Financial Management, Pearson Ed,
13thedition,2009.
Theory – 20 % (Section A) , Problems – 80 % ( Section B & C )
44
Elective II - INTERNATIONAL TRADE
Semester : V Course code : U17CM5:1
Course Objectives
1. To learn the basics of international trade and the theories of international trade
2. To know about international institutional support worldwide to make use of the foreign trade.
Unit I Introduction and Theories of international trade
1.1. Introduction to International Trade

1.1.1 Meaning, Features of international Trade
1.1.2 Difference between internal and international trade
1.1.3 Advantages of international trade
1.1.4 Arguments against international trade
1.2 Theories of international trade
1.2.1 Adam smith theory of absolute cost advantage
1.2.2 Ricardo’s theory of comparative cost
1.2.3 Haberler’s opportunity cost theory
1.2.4 The Heckscher-Ohlin theory of factor endowments.
Unit II Trade Policy, Protection, Balance of Payments
2.1 Free Trade and Protection

2.1.1 Meaning of Free Trade & Protection
2.1.2 Advantages and disadvantages of tree trade
2.1.3 Arguments for and against Protection
2.1.4 Meaning of Tariff, Types and its effects
2.2 Balance of Trade and Payment
2.2.1 Meaning and definition of Balance of Trade and Payments
2.2.2 Components and structure of balance of payments Accounts in India
2.2.3 Different terms in the concept of Balance of payment
2.2.4 Balance of payment disequilibrium
2.2.5 Types of disequilibrium and their causes
2.2.6 Methods of correcting an unfavourable balance of payments
Unit III Export Procedure, Foreign exchange and Exchange control
3.1 Export Procedures

3.2 Institutional support to export finance
3.2.1 Role of commercial bank and RBI in export finance
3.2.2 Functions of EXIM bank
3.2.3 Role of ECGC
3.3 Foreign Exchange
3.3.1 Meaning of Foreign exchange
3.3.2 Methods of Foreign payments
3.3.3 Foreign exchange market and its functions
3.3.4 Rate of exchange and determination of rate of exchange
3.3.5 Fluctuating exchange rate and its causes
45
3.3.6 Arguments for stable and fluctuating exchange rates
3.3.7 Policy of controlled floating or managed flexibility
3.3.8 Purchasing power parity theory
3.3.9 Criticism of purchasing power parity theory
3.4 Meaning of exchange control
3.4.1 Objectives and methods of exchange control
3.4.2 Merits and defects of exchange control
Unit IV International Financial Organisations to Trade
4.1 International Monetary Fund (IMF)

4.1.1 Background of IMF
4.1.2 Objectives and functions of IMF
4.1.3 Financial resources of the fund
4.1.4 Lending operations of the fund
4.1.5 Conditionalities of the IMF assistance
4.2 Special Drawing Rights (SDR)

4.2.1 Meaning and origin of Special Drawing Rights
4.2.2 Merits and criticism of SDR scheme
4.2.3 India and IMF
4.2.4 Critical assessment of the working of IMF
4.2.5 Criticism of IMF
4.3 International Bank for Reconstruction and Development (IBRD)

4.3.1 Genesis of IBRD
4.3.2 Objectives and functions of IBRD
4.3.3 Lending operations of the World Bank
4.3.4 World Bank special assistance scheme
4.3.5 Other activities of World Bank
4.3.6 Critical appraisal of the working of World Bank
4.3.7 Indian and the World Bank
4.4 International Development Association
4.4.1 Objectives of IDA
4.4.2 Membership and organization of the IDA
4.4.3 World Bank and IDA
4.4.4 IDA and India
4.5 International Finance Corporations (IFC)
4.5.1 Objectives
4.5.2 Membership and capital resources
4.5.3 The World Bank and the IFC
4.5.4 Investment policy of IFC
4.5.5 IFC and Developing countries
4.5.6 Criticism of IFC
4.6 Asian Development Bank (ADB)
4.6.1 Origin, Objectives and functions of ADB
4.6.2 Membership, Organisation and Financial resources of ADB
4.6.3 Activities of the Bank
4.6.4 ADB and India
4.6.5 Criticism of the functioning of the ADB
46
Unit V International Agreement for Promotion Of Trade
5.1 United Nations conference on trade and development (UNCTAD)

5.1.1 Background of UNCTAD
5.1.2 Organisations and functions of UNCTAD
5.1.3 Conferences of UNCTAD
5.1.4 The achievements of UNCTAD
5.1.5 UNIDO and its contributions
5.2 General Agreement on Trade and Tariffs (GATT)
5.2.1. Objective of GATT
5.2.2. Provisions of GATT
5.2.3. GATT Conferences (Rounds of Global Trade Negotiations)
5.2.4. Defects of GATT
5.2.5. The Uruguay Round and World Trade Organisation (WTO)
5.2.6. Objectives and functions of WTO
5.2.7. TRIPs and TRIMs and its implications to India
5.3 International Economic integration in international trade
5.3.1 Benefits of Economic Integration
5.3.2 Forms of economic integration
5.3.3 Objectives, organization and achievements of European Economic Community
5.3.4 Other economic integration grouping (NAFTA, ASEAN, EFTA, COMECON,
LAFTA,SAFTA).
Textbook
1. Sankaran, S. (2005).International Trade. Chennai, Tamilnadu: MarghamPulications.
References
1. Aswathappa, K. (2010). International Business (5thed.). New Delhi: Mcgraw Hill Education
Pvt. Ltd.
2. Charles W. L. Hill.,&Arun. K. Jain. (2008). International Business (6th ed.). New Delhi:
Mcgraw Hill Education Pvt. Ltd.
3. Francis Cherrunilam. (2009). International Trade and Export Management. New Delhi:
Himalya Publications
4. Bhagvati J(ed), International Trade , Penguin Books , 2007.
47
Elective II - ADVERTISING MANAGEMENT
Semester : V Course code : U17CM5:2
Course Objectives
1. To learn the role of Advertising in commercial endeavours

2. To understand and appreciate functions of advertising and advertising agencies.
Unit I Advertising
1.1 Advertising in Marketing Mix

1.2 Nature
1.3 Scope
1.4 Kinds
1.5 Advertising as a career
1.6 Economics aspects of advertising.
Unit II Marketing research and advertising budget
2.1 Marketing research for advertising

2.2 Consumer, media and product research
2.3 Advertising Strategy
2.3.1 Objectives
2.3.2 Principles
2.3.3 DAGMAR(Defining Advertising Goals for Measured Advertising Results)
2.4 Advertising budget
2.4.1 Process
2.4.2 Appropriation
2.4.3 Methods
Unit III Advertising copy and media
3.1 Advertising campaign

3.1.1 Planning Creativity,
3.1.2 USP, Psychology, appeals
3.2 Advertisement copy
3.2.1 Types
3.2.2 Components
3.2.3 Essentials
3.2.4 Copy layout
3.2.5 Visualisation to layout
3.2.6 Requisites
3.3 Advertising Media
3.3.1 Types
3.3.2 Selection Scheduling
3.3.3 New media options : Internet.
48
Unit IV Advertising agency
4.1 Advertising Agency

4.1.1 Functions
4.1.2 Organisation
4.1.3 Agency relationship with client and with media selection of an agency
4.1.4 Agency compensation.
Unit V Effectiveness of advertising
5.1 Measuring effectiveness of advertising

5.1.1 Pre testing
2.1.2 Post testing
5.2 Advertising audit
5.2.1 Social , ethical and legal aspects of advertising
5.2.2 Control and regulation over advertising.
Textbook:
1. S.A.Chunawalla,K. J Kumar, K.C. Sethia, G.V.Subramanian UG Suchark , Advertising

theory and practice 4th ed. Himalaya publication, India.
References
1. Manendra Mohan – Advertising Management – Concepts and Cases,TMH, New Delhi, 2005
2. S.A.Chunawalla – Advertising Sales and Promotion Management , Himalaya Publishing
House, 2008
3. M.N.Mishra – Sales Promotion and Advertising Management 2 nd Ed, Himalaya publication,
India, 2014
49
SBEC III - SOFT SKILLS
Semester : V Course code : U17CM5S3
OBJECTIVES
1. To acquire soft skills necessary to present oneself in an acceptable way

2. To learn the dynamics of Group Discussions and to perform effectively in Interviews.
Unit I Introduction
1.1 Definition
1.2 Need forSoft Skills
1.3 Skills for Success
Unit II Presentation Skills –Motivation.
2.1 Presentation Skills

2.2 Motivation.
Unit III Resume Writing and Interview
3.1 Resume Writing

3.2 Facing Interview
3.2.1 Handling Stress in Interviews
3.2.2 Preparation
3.2.3 Performance in Interviews
3.2.4 Mock Interview.
Unit IV Group Discussion
4.1 Group Discussion

4.1.1 Dynamics of Group Discussion
4.1.2 Need
4.1.3 Content and Process of Group Discussion
Unit V Interpersonal Skills
5.1 Interpersonal Skills

5.1.1 Acquiring skills for understanding people for enriched relationship.
50
References
1. Barun K Mitra - Personality Development And Soft Skills - Publisher: Oxford University
Press-New Delhi (2011)
2. Alex, K.. Soft Skills. S. Chand & Company Ltd. New Delhi, (2009)
51
Core- X BUSINESS MATHEMATICS
Semester : VI Course code : U17CM610
Course Objective
1. To learn the basics of business mathematics, developed mathematical aptitude and apply
the concepts in making business decisions.
Unit I Indices, Surds, Logarithm, Simultaneous and Quadratic Equation and Arithmetic,
Geometric and Harmonic Progression
1.1 The concept of number system

1.1.1 Natural number
1.1.2 Whole number
1.1.3 Real number
1.1.4 Imaginary number
1.1.5 Rational number
1.1.6 Irrational number
1.1.7 Integer
1.1.8 Fractions
1.1.9 Prime number
1.1.10 Complex number
1.1.11 Odd number
1.1.12 Even number
1.2 The concept and problem in indices
1.2.1 Meaning
1.2.2 Laws of indices
1.2.3 Meaning of a0 & problems
1.2.4 Meaning of a-m & problems
1.2.5 Meaning of ap/q & problems
1.3 The concept and problem in surds
1.3.1 Meaning
1.3.2 Order of a surd& problems
1.3.3 Square root of a binomial surd a+ⱱb& problems
1.4 The concept and problem in logarithm
1.4.1 Meaning
1.4.2 Laws of logarithm
1.4.2.1 Product rule & problems
1.4.2.2 Quotient rule & problems
1.4.2.3 Power rule & problems
1.4.2.4 Rule for change of base & problems
1.4.3 Common logarithm
1.5 The concept and problem in simultaneous and quadratic equations
1.5.1 Simultaneous equations
1.5.1.1 Method of elimination
1.5.2 Quadratic equations
52
1.6 The concept and problem in arithmetic, geometric and harmonic progression
1.7 Arithmetic progression
1.7.1 Meaning
1.7.2 Formula for nth term & problems
1.7.3 Formula for the sum to n terms & problems
1.7.4 Properties of an arithmetic progression & problems
1.8 Geometric progression
1.8.1 Meaning
1.8.3 Formula for the sum to n term & problems
1.9 Harmonic progression
1.9.1 Meaning
Unit II Set Theory and Application Probability
2.1 Set theory

2.1.1 Meaning
2.1.2 Finite and infinite sets
2.1.3 Description of set
2.1.4 Singleton set
2.1.5 Null set
2.1.6 Sub set
2.1.7 Equality of set
2.1.8 Number of sub-sets of a set
2.1.9 Disjoint set
2.1.10 Universal set
2.1.11 Set operations
2.1.11.1 Union of sets
2.1.11.2 Intersection of sets
2.1.11.3 Difference of sets
2.1.11.4 Complement of sets
2.1.12 Venn diagram
2.1.13 Laws of sets
2.1.13.1 Commutative law
2.1.13.2 Associative law
2.1.13.3 Distributive law
2.1.13.4 De Morgan’s law
2.1.14 Numbers of elements in set
2.2 Application probability
2.2.1 Meaning
2.2.2 Addition
2.2.3 Multiplication
2.2.4 Conditional probability
2.2.4.1 Permutation and combination
Unit III Differential Calculus
3.1 Limits
3.1.1 Limit of a function
3.1.2 Properties of limits & problems
53
3.2 Continuity
3.2.1 Properties of continuous functions & problems
3.3 Differentiation
3.3.1 Derivative of x n
3.3.2 Derivative of e x
3.3.3 Derivative of a constant
3.3.4 Derivative of sum of two functions
3.3.5 Product rule
3.3.6 Quotient rule
3.3.7 Functions of a function rule
3.3.8 Logarithm differentiation
3.3.9 Differentiation of implicit function
3.3.10 Parametric form
3.3.11 Higher order derivative
3.3.12 Application of derivative
3.3.12.1 Marginal cost
3.3.12.2 Marginal revenue
3.3.12.3 Relation between marginal revenue and elasticity of demand
Unit IV Differential Calculus and Integral Calculus
4.1 Maxima and minima

4.1.1 Meaning
4.1.2 Problems in maxima and minima
4.2 Integral Calculus
4.2.1 Meaning
4.2.2 General rules
4.2.3 Method of partial fraction
4.2.4 Method of when factorization is not possible
4.2.5 Integration by substitution – I
4.2.6 Integration by parts
4.2.7 Definite integral
Unit V Matrix Algebra
5.1 Meaning
5.2 Types of matrix
5.2.1 Equal matrix
5.2.2 Diagonal matrix
5.2.3 Scalar matrix
5.2.4 Unit matrix
5.2.5 Null matrix
5.2.6 Row matrix
5.2.7 Column matrix
5.2.8 Symmetric matrix
5.2.9 Skew-symmetric matrix
5.3 Matrix operation
5.3.1 Scalar multiplication
5.4 Addition and subtraction of matrices
5.5 Multiplication of two matrices
54
5.6 Transpose of matrix
5.7 Determinant of matrix
5.8 Singular and non-singular matrices
5.9 Input and output matrix
5.10 Adjoint of square matrix
5.11 Reciprocal matrix and inverse of matrix
5.12 Orthogonal matrix
5.13 Simultaneous linear equations
Textbook
P.R.Vittal - Business Mathematics, Margham Publications,2010, Chennai
Reference
D. Joseph Anbarasu- Business Mathematics, Learntech Press, 2010, Chennai
Theory - 20% (Section A) , Problems - 80% (Section B & C)
55
Core XI - MANAGEMENT ACCOUNTING
Course Objectives
1. To understand the concepts of Management Accounting

2. To apply the techniques of accounting management
3. To develop decision making skills managing accounts in a given accounting situation in
business.
Unit I Fundamentals of Management Accounting
1.0 Management Accounting

1.1 Meaning and Definitions
1.2 Objectives
1.3 Scope and functions
1.4 Advantages and limitations
1.5 Management accounting principles
1.6 Installation of management accounting systems
1.7 Distinction between management accounting and financial accounting.
1.8 Management accounting Vs Cost accounting
Unit II Financial Statement Analysis
2.0 Financial Statements

2.1 Meaning and types
2.2 Analysis and interpretation
2.3 Techniques of financial analysis
2.4 Limitations of financial analysis
2.5 Ratio Analysis- Meaning
2.6 Classification of ratios
2.7 Advantages and limitations of ratio analysis
2.8 Computation of ratios (excluding preparation of financial statements from ratios)
2.8.1 Liquidity Ratios
2.8.2 Solvency Ratios
2.8.3 Profitability Ratios
2.8.4 Activity or Turnover Ratios
2.8.5 Capital Gearing ratios
Unit III Preparation of Fund Flow Statement
3.1. Fund Flow Statement

3.1.1 Meaning
3.1.2 Uses
3.1.3 Distinction between fund flow statement and income statement
3.1.4 Parties interested in fund flow statement
3.1.5 Advantages and Limitations
3.1.6 Preparation of fund flow statement.
56
3.2 Cash Flow Statement
3.2.1 Meaning
3.2.2 Preparation of cash flow statement
3.2.3 Difference between cash flow analysis and fund flow analysis
3.2.4 Utility and limitations of cash flow analysis.
Unit IV Marginal Costing And Break Even Analysis
4.1 Marginal Costing

4.1.1 Definitions
4.1.2 Features
4.1.3 Merits and demerits
4.2 CVP analysis
4.2.1. Meaning
4.2.2 Merits and demerits
4.2.3 Construction of break even chart
4.2.4 Assumptions underlying CVP analysis and break even chart
4.2.5 Managerial uses of BEP analysis.
4.2.6 Problems in Marginal costing and Break even analysis (decision making
problems)
Unit V Budgetary Control
5.1 Budgetary Control
5.1.1 Definition and Meaning
5.1.2 Advantages and disadvantages
5.1.3 Installation of budgetary control system
5.1.4 Requirements of a good budgetary control system
5.1.2 Classification of budgets
5.1.3 Preparation of budgets
5.1.3.1 Production Budget
5.1.3.2 Raw material Budget
5.1.3.3 Purchase Budget
5.1.3.4 Sales Budget
5.1.3.5 Flexible Budget
5.1.3.6 Master Budget
5.2 Standard Costing
5.2.1 Standard costing
5.2.1 Definition
5.2.2 Advantages and limitations
5.2.3 Distinction between budgetary control and standard costing
5.2.4 Estimated cost Vs standard cost
5.2.5 Preliminary steps for establishing a system of standard costing
5.2.6 Distinction between cost reduction and cost control
5.2.7 Variance in standard costing – meaning and types of variance (material and
labour)
57
Textbook
1. M.Y.Khan&P.K.Jain, Management Accounting, Tata McGraw Hill Education Pvt. Ltd, 2006
2. A. Murthy and S. Gurusamy, ManagementAccounting - 2nd edition –TataMcgraw Hill
Education Private Limited, India, (2009)
Reference
1. Ramachandran R &Srinivasan R, Management Accounting, Sriram publications, 1-

Gkalyanapurm, Trichy (2012)
Theory – 20 % (Section A) , Problems – 80 % (Section B & C)
58
Core- XII FINANCIAL SERVICES
Course Objective
1. To learn about the various financial services, and financial markets in India and the various
financial products available for businesses.
Unit I Financial Services and Financial Markets
1.1 Financial system in markets.

1.2 Objectives of financial system
1.3 Types of financial services
1.4 Regulation of financial services.
1.5 Problems and prospects of financial service sector.
1.6 Management of NIM
1.7 Difference between secondary market and NIM
1.8 Functions of stock exchanges
1.9 National stock exchanges, OTCEI and non-banking financial institutions.
1.10 SEBI functions and workings.
1.11 Listing of securities .
1.12 Self regulations of the markets.
Unit II Credit Rating Agencies
2.1 Definition, features, advantages of credit rating system .

2.2 Global credit rating agencies.
2.3 Credit rating agencies in India –CRISIL, ICRA, CARE
2.4 Credit rating symbols.
2.5 Credit rating process and its limitations
2.6 SEBI guidelines regarding credit rating.
2.7 Future credit rating in India.
Unit III Mutual Funds and Merchant Banking
3.1 Meaning, classification, functions, importance and risk involved in mutual funds.
3.2 Commercial banks and mutual funds including UTI,LIC.
3.3 General guidelines of mutual funds.
3.4 Future of mutual fund industry
3.5 Concept of merchant banking
3.6 Services rendered by merchant bankers.
3.7 Role played by merchant bankers in the market making process.
3.8 Arrangement of inter - corporate loans.
3.9 Scope of merchant banking in India.
59
Unit IV Leasing and Hire Purchase
4.1 Concept of leasing

4.2 Types of lease
4.3 Structure of leasing industry.
4.4 Legal aspects of leasing.
4.5 Problems and prospects of leasing
4.6 Meaning of hire purchase.
4.7 Leasing vs hire purchase.
4.8 Problems and prospects of hire purchase in India
Unit V Dematerialisation, Rematerialisation, Factoring and Forfaiting
5.1 Meaning of dematerialization and rematerialization.

5.2 Objectives, functions, merits and demerits of dematerialization and rematerialization.
5.3 Progress of demat in India.
5.4 Growth and functioning of NSDL and CDSL.
5.5 Concepts of factoring.
5.6 Significance and types of factoring.
5.7 Factoring mechanism.
5.8 Factoring services in India.
5.9 Define forfaiting.
5.10 Factoring vs forfaiting.
5.11 Problems and prospects of forfaiting.
Textbook
1. Gordon &Natarajan -Financial Markets and Services, eighth edition,Himalaya Publishing

House Pvt. Ltd. India (2011).
References
1. S.C.Kuchal, Financial Management, Chaitya Publishing House, Allahabad (1982)

2. Kothari.C.R-"Investment Banking and Customer Service", Vol. II, Arihant publisher, Jaipur
(2003)
3. Verma, J.C., Merchant Baning Organisation and Management - Tata McGraw-Hill
Publishing Company Limited, New Delhi (1990)
4. Dr.S.Gurusamy, Essentials of Financial Services – 2nd Edition - Tata McGraw Hill, New
Delhi (2009)
60
Core- XII AUDITING
Course Objectives
1. To learn the basic principles of auditing and its classification

2. To distinguish between internal check, control and audit
3. To be aware of Electronic Data Processing Audit and Investigation methods.
Unit I Introduction
1.1 Definition
1.2 Objective of an Audit
1.3 Role of auditors in detecting errors and frauds
1.4 Basic principles governing an audit
1.5 scope and procedures
1.6 Advantages and limitations
1.7 Classification of audit.
Unit II Internal Check, Verification of Assets And Liabilities
2.1 Internal check

2.2 Internal control and Internal Audit
2.3 Introduction of vouching
2.4 Objectives
2.5 Importance of vouching
2.6 Verification of assets and liabilities.
Unit III Investigation and EDP Audit
3.1 Investigation
3.2 Professional ethics
3.3 Misconduct
3.4 General approach to EDP based audit
3.5 Approaches to EDP audit
3.6 Special techniques for auditing in an EDP environment.
Unit IV Audit of Limited Companies-Company Auditor
4.1 Appointment
4.2 Qualification
4.3 Rights, duties and liabilities of company auditor
4.4 Types of audit reports
4.5 Audit certificate (based on recent amendment with respective Company Act 2013)
61
Unit V New Areas of Auditing
5.1 New areas of Auditing

5.2 Cost Audit
5.3 Management Audit
5.4 Human Resource Audit
5.5 Operational Audit
5.6 Forecast Audit
5.7 Social Audit
5.8 Tax Audit
5.9 Forensic Audit
5.10 Environmental (Green) Audit.
5.11 Health and safety audit
Textbook
B. N. Tandon- A Handbook of Practical Auditing- Edition, 13 S Chand & Company Limited, New Delhi,
2001.
Reference
S.K.Basu, Auditing concepts and techniques, 1 edition, Pearson Education, India; (2005)
62
Elective III - ENTREPRENEURIAL DEVELOPMENT
Semester : VI Course code : U17CM6:2
Course Objectives
1. To know about contemporary issues and shifts in Entrepreneurship development in India

2. To develop skills necessary to become an entrepreneur.
Unit I Introduction
1.1 Definition
1.2 Concept
1.3 Characteristics
1.4 Theories
1.5 Entrepreneurs and enterprise
1.6 Entrepreneur and manager
1.7 Types of Entrepreneurs
1.8 Functions
1.9 Behavioral patterns of Entrepreneurs.
Unit II Project Identification, Formulation And Project Network
2.1 Project identification

2.2 Classification of projects
2.3 Project formulation
2.4 Project design and Network
2.4.1 PERTand CPM
Unit III Project Appraisal
3.1 Project Appraisal

3.1.1 Concept
3.1.2 Methods
3.1.3 Sources of finance
3.2 Social cost benefit analysis
3.2.1 Meaning
3.2.2 Distinction between social cost benefit analysis and financial analysis.
Unit IV Small Scale Industries
4.1 Steps for Starting Small Industry

4.2 Incentives and Subsidies from State and Central Government
4.3 Consultancy Services
4.4 Machinery on Hire purchase
4.5 Transport subsidy and Seed Capital assistance.
63
Unit V Institutions Assisting Entrepreneurs
5.1 Institutions Assisting Entrepreneurs

5.1.1 DIC
5.1.2 SIDCO
5.1.3 NSIC
5.1.4 SISI
5.1.5 SIPCOT
5.1.6 TIIC
5.1.7 KVIC
5.1.8 TCO
5.1.9 ITCOT
5.1.10 Commercial banksand New Entrepreneurial Development Agency.
Textbook
1. Entrepreneurial Development in India – Dr. C.B. Gupta and Dr.N.P.Srinivasan, Sultan

Chand & sons, New Delhi. (2015)
Reference
1. Entrepreneurial Development – S.S.Khanka, S,Chand& Sons ,India(2013)
64
UG - Non Major Elective Courses (NMEC)
(Offered to Students of other Disciplines)
Marks
Hrs./
Sem. Course Code Title Credits
week
CIA ESA TOTAL
Introduction to
III NMEC– I U17CM3E1 2 2 25 75 100
Accountancy
IV NMEC - II U17CM4E2 Principles of Commerce 2 2 25 75 100
65
NMEC I - INTRODUCTION TO ACCOUNTANCY
Semester : III Course code : U17CM3E1
Course Objectives
1. To know the basics of accounting, the Principles of Double entry system

2. T o apply the acquired knowledge to prepare ledger accounts, Trial Balance and Final accounts.
Unit I Introduction to Accounting
1.1 Meaning of Accounting

1.2 Concepts and conventions of Accounting
1.3 Accountancy, Book keeping- Differences and Relationship
1.4 Accounting terms
1.5 Difference between Single entry and Double entry Accounting
Unit II Double entry system of Accounting
2.1 Principles of double entry-Journal-

2.2 Recording the transactions in the books of Prime entry
2.3 Relation between Journal and Ledger
Unit III Balancing of Ledger Accounts
3.1 Ledger- sub divisions of Ledger-

3.2 Ledger posting
3.3 Meaning of Trial balance-Preparation of Trial balance with Ledger
Unit IV Preparation of Trial balance without ledger
4.1 Balance sheet- Differences between Trial Balance and Balance sheet
4.2 Items to be debited and credited in the Trial Balance
4.3 Preparation of Trial Balance without Ledger
Unit V Final Accounts
5.1 Capital and Revenue Expenditure- Capital and Revenue Incomes-

5.2 Preparation of Manufacturing Account
5.3 Final Accounts without Adjustments.
66
Textbook
1. Financial Accounting- T.S. Reddy and A.Murthy, Margham Publications (2012), Chennai,
Reference
1. Principles of Accountancy- DalstonL.CecilJenitra L. Merwin- Learntech Press (2012), Trichy
67
NMEC II - PRINCIPLES OF COMMERCE
Semester : IV Course code : U17CM4E2
Course Objectives
1. To know about Industry and Commerce and to identify the d ifferent forms of organization;
2. To appraise the contributions of Transportation and warehouses to b usinesses,
3. To learn about Banking, Insurance, Marketing and Advertising and their role in business.
Unit I Introduction to Commerce
1.1.1 Economic activities – Concept of Business-

1.1.2 Characteristics of business- Objectives of business.
1.1.3 Classification of business activities: Industry and Commerce.
1.1.4 Industry–Types-Primary and Secondary.
1.1.5 Commerce: Trade and Aids to trade- Types
Unit II Forms of Organisation
2.1.1 Forms of Organisation- Sole proprietorship-Partnership firm

2.1.2 Joint stock company- features, merits and demerits-
2.1.3 Formation of company
2.1.4 MOA-AOA-Prospectus
2.1.5 Public enterprises-Co-operative societies
Unit III Transportation and Warehouses
3.1.1 Transport-Functions
3.1.2 Modes of transport- Road, Railway, Water, Airway
3.1.3 Advantages and disadvantages of Transportation
3.1.4 Warehouse - Types and functions
Unit IV Banking, Insurance and Business Finance
4.1.1 Banking- Functions of Banks

4.1.2 Types of Bank Accounts.
4.1.3 Insurance- Principles of insurance
4.1.4 Types of insurance, Advantages of insurance.
Unit V Marketing and Advertising

5.1.1. Marketing- Definition-Functions.
5.1.2 Marketing Mix
5.1.3 Market segmentation
5.1.4 Advertising- Types
5.1.5 Advertising media-Kinds of media.-Advantages and disadvantages
68
Textbook
1. Fundamentals of Business Organisation - Y.K. Bhushan ,Sultan Chand & Sons, New Delhi;
Nineteenth edition (2013)
Reference
1. Modern Marketing Principles and Practices- R.S.N. Pillai and Bhagavathi, S.ChandS
Chand & Company, New Delhi (2010)
69

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Under-Graduate Programme

Structure of the Curriculum

Parts of the Curriculum No. of Courses Credits

Course Hours / Marks

1. To understand the basic concepts of accounting

Unit I Introduction to Accounting

1.1 Basic concepts and conventions

2.1 Concept of depreciation

Unit III Final Accounts of Non-profit organisations

3.1. Receipts and payment accounts

Unit IV Bill of exchange (Excluding Accommodation Bills)

4.1 Methods of Handling Bills of Exchange

Unit V Single Entry System

5.1 Difference between Single Entry and Double Entry System

Theory 20% (Section A) , Problems 80% (Section B & C)

1. To learn the various concepts in Indian Banking System

1.0. An overview of Origin and development of banks

Unit II Central bank

2.0. Reserve bank of India – Objectives- Departments- Functions

Unit III Banker, Customer and Negotiable instruments

3.0. Relationship between banker and customer

Unit IV Electronic banking

4.0. E-Banking – Meaning - Benefits

Unit V Recent Trends

5.0. RBI Guidelines – Benefits of Electronic Clearing Systems

1. K P M Sundharamand, P N Varhney, ― Banking Theory Law And Practice‖, Sultan Chand

1. To understand the fundamental concepts of economics

Unit I Introduction to Business Economics

Unit II Demand and Supply Analysis

Unit III Indifference Curve Analysis

3.0 The Indifference curve analysis of demand

Unit IV Cost Analysis

4.0 Cost analysis

Unit V National Income and Trade Cycle

5.0 Trade cycle

1. K P M Sundharam and E N Sundharam -Business Economics, Sultan Chand (2004), New

1. Dr. S. Sankaran, Business Economics Margham Publications; 3 edition (2012)

1.1 Concept of Consignment

Unit II Joint Venture

2.1 Concept of joint venture

Unit III Branch Accounts

3.1 Types of Branch Accounts

Unit V Departmental Accounts

5.1 Treatment and Apportionment of Joint expenses

1. T.S.Reddy and A.Murthy-Financial Accounting Margham Publications; 6 edition (2012)

1. R.L.Gupta and V.K.Gupta-Principles and Practice of Accountancy, Eleventh edition-2005,

Theory 20% (Section A) , Problems 80% (Section B & C)

1. To acquire knowledge regarding the Companies Act 2013.

Unit II Documents -Memorandum And Articles

2.1.0 Memorandum of association

Unit III Meetings

4.1.0 Appointment of directors

Unit I Introduction to the study of Statistics

Unit II Measures of central Tendency

2.1. Mathematical averages

Unit III Measures of Dispersion

Unit IV Correlation and Regression:

Unit V Analysis of Time series and Index numbers: