1

KANNUR UNIVERSITY
COURSE STRUCTURE FOR B.COM DEGREE PROGRAMME
(2009 Admission Onwards) Working days/semester 90 Credit for common course 38 Credit for Core courses 62 Credit for complementary courses 16 Credit for open courses 4 Total credit for the programme 120 Table for Common Courses (for B.Com and other LRP Programmes) No. 1 2 3 4 5 6 Semester I I I II II II Course code IA01 ENG IA02 ENG IA07 ADL 2A03 ENG 2A04 ENG 2A08 ADL Title of the course Common course I English Common course II English Common course I Additional Language Common course III English Common course IV English Common course II Additional Language Contact hours / Week 5 4 5 5 4 5 Credits 4 3 4 4 3 4

Table for Common Courses (General Courses) for B.COM /BBA/ BBA (TTM) Programmes No. 1 2 3 4 Semester Course code III III IV IV 3A15COM/BBA/ BBA (T) 3A12 COM/BBA/ BBA (T) 4A11COM/BBA/ BBA (T) 4A09COM/BBA/ BBA (T) Title of the course Disaster Management Numerical Skills Entrepreneurship Environmental Studies Contact hours / Week 4 4 4 4 Credits 4 4 4 4

Table for Core courses No. Semester Course code 1 I IB01 COM/BBA/ BBA(T)/ TTM 2B02 COM 3B03 COM 3B04 COM 3B05 COM 4B06 COM 4B07 COM 4B08 COM 5B09 COM 5B10 COM 5B11 COM 5B12 COM 5B13 COM 6B14 COM 6B15 COM 6B16 COM 6B17 COM 6B18 COM

Title of the course Perspective & Methodology of Business Studies Financial Accounting Management Principles Corporate Accounting *Optional I- Finance-I / Cooperation-I/Marketing-I / Computer Applications-I Business Economics Informatics Skills[Theory: 3 hrs. + Practical: 2 hrs] Optional II-Finance-II / Cooperation-II/ Marketing-II / Computer Applications-II Cost Accounting Modern Banking International Business Optional III- Finance-III / Cooperation-III/ Marketing-III / Computer Applications-III Human Resource Management Management Accounting Auditing Financial Markets and Services Optional IV-Finance-IV / Cooperation-IV/ Marketing-IV / Computer Applications-IV Project Report

Contact hours /Week 5

Credits 3

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

II III III III IV IV IV V V V V V VI VI VI VI VI

5 3 5 5 3 5 5 5 5 5 5 3 5 5 5 5 3

4 2 4 4 2 3 4 4 4 4 4 2 4 4 4 4 2

*Optional (Elective) Core Courses: The Programme offers four groups of Optional or Electives in the category of core courses, namely, Optional AFinance, Optional B

3 Co-operation, Optional C- Marketing, Optional D- Computer Applications. Core Courses in the area of specialisation are as follows: Type Course code

A. Finance
I Financial Management (3B05 COM) II Investment Management (4B08COM) III Income Tax Law & Practice- I B12COM) IV Income Tax Law & Practice- II COM) B. Cooperation I Principles of Co-operation (3B05 COM) II Management of Cooperatives (4B08COM) III Cooperative Laws B12COM) V Cooperative Accounting & Legislation (6B17 COM) Core V Core VIII Core XII Core XVII (5 (6B17

Core V Core VIII Core XII Core XVII (5

C. Marketing

I Marketing Principles (3B05 COM) II Consumer Behavior (4B08COM) III Promotion Management B12COM) IV Market Research (6B17 COM) hrs. /week)

Core V Core VIII Core XII Core XVII (5

D. Computer Applications (Theory: 3 hrs. /week; Practical: 2

Core V Core VIII Core XII (5

I Programming in C (3B05 COM) II Data Base Management Systems and Internet Programming (4B08COM) III Programming in Java B12COM)

4 IV Accounting PackagesTally (6B17 COM) Table for Complementary Courses No. Semester Course Title of the course code 1 2 3 4 I II III IV IC01 COM 2C02 COM 3C03 COM 4C04 COM Business Statistics Quantitative Techniques for Business Decisions Business Regulatory Framework Corporate Law and Business Regulations Title of the course Basic Accounting / Financial Services / E-Commerce Indirect Tax & VAT / Insurance &Risk Management Core XVII

Contact hours /Week 6 6 4 4

Credits 4 4 4 4

Table for open Courses No. Semester Course code 1 2 V VI 5DO1 COM 6DO2 COM

Contact hours /Week 2 2

Credits 2 2

KANNUR UNIVERSITY
SCHEME AND SYLLABI OF B.COM. DEGREE PROGRAMME UNDER CHOICE BASED COURSE CREDIT SEMESTER SYSTEM & GRADING, 2009 (2009 ADMISSION ONWARDS)
1. Courses: The B.Com programme includes four types of courses as given below: 1. Common Courses A Type (10 Courses) 2. Core Courses - B Type (17 Courses +1 Project Report) 3. Complementary Courses - C Type (4 Courses) 4. Open Courses - D Type (2 Courses) Total 33 Courses + Project Report 2. Course Code:

5 Each course shall have an alphanumeric code, which includes stream code, semester number in which the course is offered, the type of course (A, B, C or D), and the serial number of the course. (01, 02,.) 3. Credits: The total credits of the B.Com Programme are 120. The programme consists of four credit, three credit and two credit courses. Total credits given for four types of courses are as follows: Courses 1. Common Courses A Type (10 courses) 2. Core Courses - B Type (17 courses) 1 Project Report: 4. Open Courses - D Type (2 courses) Total : : Total credits 38 60 02 16 04 _____ 120

3. Complementary Courses - C Type (4 courses) : : :

Structure of the Programme: The courses of study leading to the award of the B.Com Degree shall comprise the following:

STRUCTURE OF B.COM DEGREE PROGRAMME (Choice Based Course Credit Semester System & Grading 2009)
Total credits: 120 ; Working Days / Semester: 90; Working Hours / Semester: 450 Internal Evaluation: 25%; External Evaluation: 75%

Semester I
Sl. Cours e Type of the course Course Title Hrs/ Hrs/ Credi week Sem t Duratio n of

6 No 1 2 3 4 5 Code 1A01 ENG 1A02 ENG 1A07 1B01 COM 1C01 COM. Common I Common II Common III Core I English English 5 4 5 5 6 25 90 72 90 90 108 450 4 3 4 3 4 18 Exam. (Hours) 3 3 3 3 3

Additional Languages Perspectives & Methodology of Business Studies Complement Business Statistics ary I Total

Semester II

7 Sl .N o 1 2 3 4 5 Cours e Code 2A03 ENG 2A04 ENG 2A08 2B02 COM 2C02 COM Type of the course Common IV Common V Common VI Core II Complementa ry II Course Title Hrs/ wee k 5 4 5 5 6 25 Hrs/ Sem. 90 72 90 90 108 450 Cred it 4 3 4 4 4 19 Duratio n of Exam. (Hours) 3 3 3 3 3

English English Additional Languages Financial Accounting Quantitative Techniques for Business Decisions

Total

Semester III
Sl . N o 1 Course Code 3A15 COM /BBA/ BBA(T) 3A12 COM /BBA/ BBA(T) 3B03 COM 3B04 COM 3B05 COM Type of the Course Common VII Course Title Hrs/ week 4 Hrs Cred / it Se m. 72 4 Duratio n of Exam. (Hours) 3

Disaster Management

Common VIII

Numerical Skills

72

3 4 5

Core III Core IV Core V:Optional-1

Management Principles Corporate Accounting Finance-I/Cooperation I/ Marketing-I

3 5 5

54 90 90

2 4 4

3 3 3

8 /Computer Applications-I Complementa Business Regulatory ry III Framework Total

6 3C03 COM

4 25

72 450

4 22

Semester IV
Sl. N o 1 2 3 4 5 Course Code 4A11 COM /BBA/ BBA(T) 4A09 COM /BBA/ BBA(T) 4B06 COM 4B07 COM 4B08 COM Type of the Course Common IX Common X Core VI Core VII Core VIII: Optional- II Course Title Hrs/ wee k 4 4 3 3 2 5 Hrs Credit / Se m. 72 4 72 54 54 36 90 4 2 2 1 4 Duratio n of Exam. (Hours 3 3 3 2 1 3

Entrepreneurship Environmental Studies Business Economics Informatics Skills Practical Finance-II/ Cooperation- II / Marketing- II / Computer Applications- II Corporate Law & Business Regulations

4C04 COM

Complementa ry IV Total

4 25

72 450

4 21

Semester V

Sl. No

Cours e Code 5 B09 COM 5 B10 COM 5 B11 COM 5 B12 COM

Type of the Course

Course Title

Hrs/ wee k 5 5 5 5

Hrs/ Sem.

Cred it

1 2 3 4

Core X Core X Core XI Core XII: Optional- III:

Cost Accounting Modern Banking International Business Finance-III/ Cooperation- III// Marketing- III/ / Computer Applications- III Human Resource Management -

90 90 90 90

4 4 4 4

Durati on of Exam. (Hours ) 3 3 3 3

5 6

5 B13 COM 5 D01

Core XIII Open -I Total

3 2 25

54 36 450

2 2 20

3 2

Semester VI

10 Sl . N o 1 2 3 4 Cours e Code 6 B14 COM 6 B15 COM 6 B16 COM 6 B17 COM Type of the Course Core XIV Core XV Core XVI Core XVII: Optional- IV Open- II Core XVIII Course Title Hrs/ wee k 5 5 5 5 Hrs/ Sem 90 90 90 90 Cred it 4 4 4 4 Duration of Exam. (Hours) 3 3 3 3

Management Accounting Auditing Financial Markets & Services Finance-IV/ Cooperation-IV/ MarketingIV/ Computer Applications-IV Project Report

5 6 D02 6 6B18 COM Total

2 3 25

36 54 450

2 2 20

2 -

5.1 Common Courses( General Courses): Common courses (General courses) VII (3A09), VIII (3A12), IX (4A11) & X (4A15) shall be taught by commerce teachers. 5.2 Core Courses, Complementary Courses and Open courses : All core courses,. complementary courses and open courses ( offered for other departments) shall be taught by commerce teachers. 6.1 Open Courses B.Com Students shall take two open courses (2+2Credits) offered by other departments in the V and VI semester respectively. 6..2 Open Courses offered for students of other departments I&II ( 5D01Com & 6D02Com) are courses offered for other departments. V Semester Semester 1 Basic Accounting 5D01 Com. 6D02 Com VI !. Indirect Taxes & VAT

11 2 Financial Services . Management 3 E-Commerce . 2.. Insurance & Risk

7. Optional (Elective) Core Courses: The programme offers four groups of Optional or Electives in the category of core courses, namely, Optional AFinance, Optional B Co-operation, Optional C- Marketing, Optional D- Computer Applications. Core courses in the area of specialisation are as follows:

Type Course code

A. Finance
I Financial Management (3B05 COM) II Investment Management(4B08COM) III Income Tax Law & Practice- I B12COM) IV Income Tax Law & Practice- IICOM) B. Cooperation I Principles of Co-operation(3B05 COM) II Management of Cooperatives (4B08COM) III Co-operative Laws B12COM) IV Co-operative Accounting & Legislation(6B17 COM) Core V Core VIII Core XII Core XVII (5 Core V Core VIII Core XII Core XVII (5 (6B17

C. Marketing

12 I Marketing Principles COM) II Consumer Behavior (4B08COM) III Promotion Management B12COM) IV Market Research COM) Core VIII Core XII Core XVII (5 (6B17 Core V (3B05

D. Computer Applications ( Theory: 3 hrs./week; Practical: 2

hrs./week) I Programming in C Core V (3B05 COM) II Data Base Management Systems and Internet Programming Core VIII (4B08COM) III Programming in Java Core XII B12COM) IV Accounting PackagesTally Core XVII COM)

(5 (6B17

8. Project Report: Every student shall prepare and submit a project report to the Department during the VI semester under the guidance of a faculty member one month before the end of the semester. Evaluation shall be done internally under direct grading system.

13

SYLLABI OF B.COM. DEGREE PROGRAMME

2009 Admission onwards SEMESTER I

1B01 COM (CORE:I): PERSPECTIVES AND METHODOLOGY OF BUSINESS STUDIES

No.of Credits -3 No.of Contact hours -90 Aim of the course The course aims at introducing the student to the world of business studies and the general methodology of different subjects that come under it. Objectives of the course 1. to understand business and its role in society 2. to understand entrepreneurship and its heuristics 3. to comprehend the business environment 4. to enable the student to undertake business activities Course outline Module I Functioning of economic systems-division of labour, innovation, flow of goods and services and accumulation of wealth under different economic systems-capitalism, socialism, communism, mixed economies, planned economies etc; different forms of business organization-individual and organized business-family and corporate entities-business for profit, business not for profit and business for nonprofit. Business entities- individuals, cooperatives, trusts, partnerships, undivided families, joint stock companies-Private, Public and joint Ventures. Business examples in different sectors of the economy (primary, secondary and tertiary)- agriculture, trading, retailing, manufacturing, hospitality, tours, travels, recreations, adventures, healthcare, education and other contemporary business areas as examples. [20 Hours]

14 Module II Role of business in economic development , Indian development experience- role of public and private sectors in the post-colonial period, experience of liberalization and globalization. Different stakeholders of business firms-owners, managers, employees and others. Emergence of managerialism and the role of corporate governance; the goals of business- shareholder value maximization and its alternatives; goals for public sector, cooperatives and non-profit enterprises. Government regulation of business- objectives, methods and problems. [15 Hours] Module III Establishing a business-entrepreneurship-legal, physical, financial, social and psychological endowments for entrepreneurs-individual and group entrepreneurs- intrapreneurs. Mobilization of financial resources for business- individual savings- domestic savings in Indiafactors affecting savings- loans and advances- sources of fundsmarkets for raising money- short-term and long term funds-lending institutions for business funds-banks and non-banking financial institutions-cost of capital-documenting funding sources and areas of expenses accounting and accounting practices returns on investment-factors of production and rewards to factors like payment of wages, rent, interest and profits-payment to Government taxes direct and indirect- state and national levels- funds from the primary and secondary markets- stock exchanges and their role, stock broking, stock exchange cues. [20 Hours] Module IV Role of trained manpower for enhanced quality at individual, family, organizational and national level. Functioning of organization-the role of Human resources-management problems in small/medium/large organizations-quality of life-production of tangible and intangible products- marketing and its role-market conditions-perfect and imperfect market and their impact on prices and profit-use of technology in organization-electronic storage of business data-retrieval and analysis-user-friendly software. [15 Hours] Module V: Learning business information- use of reading techniques- listening to lectures by individual and team faculty, and note taking- student seminars-individual and team presentations- filed studies, case studies and project reports. Posing problems for investigation, data location, primary and secondary sources, use of cross tabulation, tabular

15 presentations, diagrammatic representation of data, deducting inferences, reporting results and suggesting executive action. [20 Hours] References : Keith Davis and William C.Frederick : Management, Public Student Edition, McGraw Hill Book Co., New Delhi. (latest edition) Peter F. Drucker Practices; (latest reprint) Peter F. Drucker : The Practice of Management ;Harper and Row Publishers, Inc.,NY. (latest reprint) : Management - Tasks, Responsibilities, Allied Publishers Pvt. Ltd., Business and Society Policy, Ethics; International

1C01 COM [Complementary I ]: BUSINESS STATISTICS

No.of Credits -4 No.of Contact hours -108 Objectives To familiarize the students with the basic statistical tools used to summaries and analyse quantitative information for decision making.

16

Module I Meaning and definition of statistics- functions, scope and limitation statistical investigation-phases-methods of data collection. [15 Hours] Module II Sampling Laws of sampling- Random sampling- methods - non random sampling - methods determination of sample size - sampling and non-sampling errors snow ball sampling. [12 Hours] Module III Classification and Tabulation-Construction of frequency distributionsDiagrammatic and graphic presentation of data - one dimensional or bar diagrams - two dimensional diagrams- pie diagrams pictograms and cartograms graphic presentation- graphs of frequency distribution. [15 Hours] Module IV Measures of central tendency meaning - objectives - types of averages- mean : simple & weighted median mode - geometric mean harmonic mean . [22 Hours] Module V Measures of dispersion meaning characteristics - various measures of dispersion Range-Quartile Deviation Mean Deviation -Standard deviation - Skewness- Kurtosis. [20 Hours] Module VI Index Numbers meaning and definition-uses- Problems in the construction of index numbers-Types of index numbers Methods of construction of index numbers - Tests of adequacy - Fixed Base and Chain Base Methods Base shifting, Splicing and deflating of index numbers- cost of living index- Consumer price index: uses and

17 methods [24 Hours] of construction

Reference 1. S.P. Gupta Chand & Sons, New Delhi2. 2. Dr. B.N.Gupta Sahithya Bhavan, 3. D.N. Elhance Kithab Mahal 4. C.B Gupta & Vijay Gupta Methods, Ane : : Agra :

Statistical Methods, Sultan

Statistics Theory & Practice ,

Fundamentals of Statistics, An Introduction to Statistical Books Pvt. Ltd.

5. SL Aggarwal & SL Bhardwaj Statistics, Kalyani

Fundamentals Publishers.

of

Business

18

SEMESTER II 2B02COM (Core-II): FINANCIAL ACCOUNTING

No.of Credits -4 No.of Contact hours -90 Objectives: To develop among the students a conceptual understanding of the fundamentals of financial accounting system and to equip them with basic skills for recording various types of business transactions. Module I: Concepts Accounting: Meaning Evolution of Accounting as a social science GAAP Cash base and Accrual base Accounting Standards Role of Accountant in the society Modern trends in Accounting (A brief outline) Accounting process up to preparation of Trial Balance (An over view) Measurement of business income continuity doctrine and matching concept revenue recognition inventories types basis and significance of valuation [ 10 Hours ] Module II: Final Accounts of Non- corporate Entities: Manufacturing Trading and Profit & Loss Accounts and Balance Sheets Adjusting and Closing entries Rectification of errors. [15 Hours] Module III: Accounting for special transactions: Consignment Accounts concepts accounting treatment cost price and invoice price unsold stock loss of goods. Join Venture Accounts Meaning difference from consignment and partnership- accounting treatment. Average Due Date and Account Current.

19 [25 Hours] Module IV:Hire Purchase, Installment systems and Lease Accounting: Hire purchase interest calculations- repossession installment sale concept of operating and financial lease Theory only) [13 Hours] Module V : Inland Branch Accounts: Accounts of dependent and independent branches Stock and Debtors & Final Accounts Method, at cost price and invoice price Incorporation of branch transaction in the books of H.O. Reconciliation and preparation of consolidated accounts [15 Hours] Module VI Partnership Accounts: Dissolution of firm partners insolvency sale of partnership to company piecemeal distribution. [12 Hours] Reference : 1. Advanced 2. Advanced 3. Advanced 4. Advanced 5. Advanced 6. Advanced Sehgal 7. Advanced Accounting Accounting Accounting Accounting Accounting Accounting Accounting : : : : : : : Prof. M. C.K.Nambiar M.C.Shukla & T.S.Grewal R.L.Guptha S.N.Maheshwari B.S.Raman Ashok Sehgal & Deepak S.K.R.Paul

2C02 COM (Complementary -II): QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS

No.of Credits -4 No.of Contact hours -108 Objectives To acquaint students with the basic statistical tools which have application in business and economic situations.

20

Module I Correlation Meaning Classification - methods scatter diagrams Karl Pearsons coefficient of correlation - Rank correlation[15 Hours] Module II Regression Analysis: Meaning and definition types of regressions application and importance-regression lines - regression equations line of best fit - simple regression analysis [15 Hours] Module III Time Series Analysis - Meaning - components of time series - methods of measuring trend and seasoned variation - moving average methods, method of least squares [18 Hours] Module IV Probability - Meaning and definition important terms- Definitions of probability - Theorems of probability - Addition and Multiplication theorem Application of permutation and combination - conditional probability Bayes Theorem. [20 Hours] Module V Probability Distribution Meaning & definition-Types-Discrete theoretical distributions: binomial and Poisson distributionscharacteristics. Continuous theoretical distribution: Normal distribution-Students t distribution-Chi-square distributionF distribution (Basic concepts only) [20 Hours] Module VI Operations Research Meaning and definition - Functions- Business applications OR Techniques -Limitations of OR Introduction to Linear programming Graphic method Simplex method (excluding Big M method ) [20 Hours]

21 Reference 1. C.R.Kothari 2. S.P.Guptha Chand & Sons, 3. C. B Gupta & Vijay Gupta Methods, Ane 4. P N Arora & Mrs. S Arora II, S. Chand 5. S L Aggarwal & SL Bhardwaj Statistics, 6. P,K Gupta & D.S Hira S.Chand & Co. Ltd, New Delhi. 7. L.R Potti Yamuna Publications, TVM : Operations Research, : Quantitative Techniques : Statistical Methods, Sultan New Delhi : An Introduction to Statistical Books Pvt. Ltd. : Quantitative Aptitude Vol. I & & Co. Ltd, New Delhi Fundamentals of Business Kalyani Publishers Operations Research,

SEMESTER III 3B03 COM (Core-III) : MANAGEMENT PRINCIPLES

No.of Credits -2 No.of Contact hours -54

22 Objectives: To acquaint the students with the principles of management, help in understanding various functions of management and developing management skills. Module I: Management Concepts: Evolution of Management thoughts : Classical approaches -Scientific management, administrative management and bureaucracy- Neo classical Approaches Human relations and Behavioral approach - Modern approaches-Quantitative approach , systems approach, and contingency approach . [10Hours] Module II: Planning - : Nature, importance and purpose of planning - Planning process- Steps in Planning-- Types of plans Strategies-Standing Plans: Policies, Procedures, Methods and Rules- Limitations of planningDecision making importance - types of decisions - decision making process limitations. [10 Hours] Module III: Organising: Nature and purpose of organization-Principles of organizing- Types of organization line, functional, line and staff Process of Organizing- Departmentalization- Span of management Centralization Vs decentralization of authority and responsibility - Span of Control - MBO and MBE. [9Hours] Module IV: Staffing: Concepts factors affecting staffing- manpower planning process importance. Performance appraisal : meaning objectives methods [6Hours] Module V: Directing: Meaning-definition- principles techniques of direction. Motivation: techniques problems- motivation and performance Theories : Maslows Need Hirarchy Herzberg Vrooms Expectancy TheoryTheory X and Theory Y Morale importance factors affecting morale Leadership: concept styles leadership and management. Communication: meaning- barriers grapevine. [13 Hours] Module VI :

23 Controlling: Meaning definition controlling and management by exception-essentials of effective control system behavioural implications causes of resistance to control. [6 Hours] Reference : 1. Principles of Management : PC Tripathi & PN Reddy 2. Principles of Management : B.S.Mushal 3. Management theory & Practice : C.B.Guptha 4. Essential of Management : Harold koontz Heinz & Weihrich. 5. Principles and Practice of management : T.N.Chabra

3B04COM (Core-IV) CORPORATE ACCOUNTING

No.of Credits -4 No.of Contact hours -90 Objective : To help the students to acquire the conceptual knowledge of Corporate Accounting and to help learn the techniques of preparing the financial statements. Module I Acquisition & Profits prior to incorporation meaning computation of purchase consideration acquisition entries in the books of the company (closing entries in Vendors books not necessary) computation of profits prior to incorporation treatment of prior profit or loss. [10 Hours] Module II Final Accounts of Companies Preparation of final accounts Balance Sheet Profit & Loss Account (in both old and new format) Managerial remuneration compulsory transfer to reserves. Valuation of Goodwill Meaning of goodwill factors of goodwill methods of valuing goodwill purchase of average profits method purchase of super profit method Annuity method- Capitalization method. [25 Hours]

24 Module III Accounting for Amalgamation & Reconstruction Meaning and types of amalgamation Amalgamation in the nature of Merger and amalgamation in the nature of purchase- comparison of bothaccounting methods Pooling of Interests Method & Purchase Method Purchase consideration Accounting entries in the books of both transfer and transferee companies (excluding inter company holdings) Reconstruction types internal & external reconstructions Accounting entries. [25 Hours]

Module IV Liquidation of Companies - Meaning and types of winding up Statement of Affairs Deficiency or Surplus Account Liquidators Final Statement of Account. [18 Hours] Module V Accounts of Banking Companies Introduction final accounts in new format Balance Sheet Profit & Loss Account with relevant schedules slip system of posting Non Banking Assets (NBA) and Non Performing Assets (NPA) Classification of advances computation provision for doubtful debts. [12 Hours]

Reference: 1. Shukla: M.C., T.S.Grewal and S.C.Guptha (S.Chand & Co., New Delhi) 2. Advanced Accountancy, Volume II : Guptha R.L. and M.Radhaswami (Sulthan) Chand & Sons, New Delhi) 3. Corporate Accounting : Maheshwari. S.N. and S.K.Maheshwari, (Vikas Advanced Accounts VolumeII :

publishing

25 House, New Delhi) 4. Corporate Accounting Deepak Sehgal, Delhi) 5. Corporate Accounting (Kalyani 6. Fundamentals of Corporate Paper backs, : S.P. Jain and K.L.Narang Publishers, New Delhi) : Monga, J.R (Mayur New Accounting Delhi) : Ashok Sehgal and

(Taxman Publication, New

3B05COM (Core- V . Optional A : FINANCE -I) FINANCIAL MANAGEMENT

No.of Credits -4 No.of Contact hours -90 Objective : To acquaint the students with the fundamental concepts of corporate finance and the various finance functions. Module I Financial Management :- Meaning, nature and scope of financefinancial goals- profit maximisation, wealth maximisation finance functions Investment Financing functions Investment financing and dividend decisions [10 Hours]

Module II Economic evaluation of investment projects: Nature of investment decisions- investment evaluation criteria Average rate of return method- payback period method- NPV IRR capital rationing- capital budgeting under risks and uncertainty. [25 Hours] Module III Working capital management : Meaning, significance and types of working capital principles of working capital management- operating cycle method of estimating working capital.

26

[15Hours] Module IV Capital structure Meaning- planning the pattern of capital structure factors influencing the pattern of capital structure- Theories of capital structure NI approach ; NOI approach- traditional theory- MM theory (Theoretical aspects only) [20 Hours] Module V Cost of capital: Meaning- significance determination of cost of capital computation of cost of individual components cost of debt preference capital equity capital- retained earnings-Weighted average cost of capital. [20 Hours] Reference : 1. Financial Management : I.M Pandey. 2. Financial Management : M.Y Khan & S.P. Jain 3. Financial Management : Dr. Prasannachandra 4. Financial Management : Ravi M. Kishore 5. Financial Management : Dr. S.N. Maheswari 6. Financial Management : P.V. Khulkarni 7. Financial Management : R.K Sharma & Shasi K.Guptha.

3B05COM (Core- V. Optional B : COOPERATION-I) COOPERATIVE PRINCIPLES

No.of Credits -4 No.of Contact hours -90 Objective: To acquaint the students with the principles of cooperation, and to familiarise them with the evolution of cooperative movement in India. Module I Philosophy and genesis of co-operative movement - Definition and meaning of Co-operation ICA definition- characteristics. Evolution of co-operative principles Rochdale principles- Reformulated principles of 1966- Redefined principles of 1995 Application of the principles. Co-operatives as economic enterprises its importance differences

27 between other forms of organizations and co-operative enterprise. Role of co-operatives in market economy Role of co-operatives as social organizations co-operation as a balancing factor Co-operation as peoples movement membership of co-operatives- Autonomy and democratic control - co-operation and role of leadership. [20 Hours] Module II Evolution of co-operative movement: Origin of co-operative movement in England Experiments of Robert Owen (Doctrine of circumstances Friendly societies Labour colonies Labour exchanges) Rochdale pioneers C.W.S.S, C.W.S.-Credit societies in Germany Raiffiesen and Schulze movement Dairy and poultry co-operatives in Denmark M.P.C.S in Japan industrial co-operatives in China collective farms in U.S.S.R. Marketing co-operatives in U.S.A Consumer societies in Sweden. [25 Hours] Module III Co-operation in India Early experiments Frederic Nicholsons ReportMaclegan committee on co-operation Co-operative planning Committee 1945 All India Rural Credit Survey Committee All India Rural Credit Review Committee CRAFICARD Kapoor Committee Recent trends in co- operative movement with special reference to Kerala.(An over view) [20 Hours] Module IV Rural credit classification of credit based on period, purpose and security- structure of co-operative credit- three tier and two tier credit Multi agency approach to rural credit- Institutional agencies providing rural credit state aid to co-operatives central assistance to cooperatives- promotional efforts and monetary assistance by government, NCDE, NHB, NABARD, etc; National Rural Credit Stabilisation Fund and National Rural Credit (L.T.O) Fund. Constitution and working of N.C.D.C Role of N.C.D.C in the development of non credit co-operatives. [10 Hours] Module V Co-operative education and training objectives and significance International co-operative Alliance National Co-operative Union of India constitution and working NCCT-NCCE-VAMNICOM-ICM. Structural arrangement for training co-operative training centres- cooperative training colleges- member education units other functions. Publicity and propaganda journal - co-operative week celebrations-co-

28 operative flag CAPE-ACSTI-KICMA. Organisational, administrative set up of co-operative department. [15 Hours ] Reference: 1. Theory and Practice of Co-operation in India 2. Co-operative Movement in India 3. Co-operative Movement in India 4. Co-operation Principles and Practice 5. All India Rural Credit Survey Report 6. Co-operation in India 7. Theory, History and Practice of Co-operation 8. Co-operation at Home and Abroad 9. Co-operation in Foreign Countries 10. Co-operation in India and Abroad : Kulkarni : J. Banerjee : F.M Hough : T.N Hajela : : : : : Dr. M.S Mathur R.D Bedi C.R Fay Rajagopalan K.P Bhatnagar structural and

3B05COM (Core-V. Optional C : MARKETING-I ) MARKETING PRINCIPLES

No.of Credits -4 No.of Contact hours -90 Objectives : To provide basic knowledge about the concepts, principles, tools and techniques of marketing Module I Introduction-Marketing Meaning- Nature scope and importance of marketing-modern concepts of marketing marketing functions. [10 Hours] Module II. Marketing mix: Marketing mix meaning- importance- productmeaning- product planning and development product life cycle (PLC) Product time/ mix- Building brand equity- packing- labeling- product positioning. [20 Hours] Module III Pricing- Meaning and definition- steps in pricing pricing strategies types- consumer reactions factors influencing consumer reactions. [15 Hours] Module IV.

29 Channels of distribution- Meaning and definition Physical distribution middlemen- types- functions of middlemen- factors to be considered in selecting channels modern channels of marketing tele-marketing - internet marketing- net work marketing- customer relationship marketing. [25 Hours] Module V. Services Marketing: Introduction nature-types- bank marketing insurance- tourism- consultancy hospitals (An Overview). [20 Hours] References: 1. Principles of Marketing 2. Fundamentals of marketing 3. Marketing Management Philip Kotler William Stanton VS Ramaswamy & S Namakumari Rajan Saxena Sherlakar .S.A Raman B.S S.M. Jha Pay na Adrim Christopher .H

4. Marketing Management 5. Marketing Management 6. Marketing Management 7. Services Marketing 8. An . Essence of Services Marketing 9. Services Marketing Lovelock

3B05COM (Core-V. Optional D : COMPUTER APPLICATIONS-I ) PROGRAMMING IN C

No.of Credits -4 No.of Contact hours -90 ( Theory :54 hours; Practical : 36 hours) Objectives: 1. To acquire knowledge about programming in C. 2. To develop skill in writing program in C. Module I Introduction to programming Programming concepts Algorithms Flow charts Characteristics Fundamentals of C programming Structure of a C program C tokens Data types Operators Expressions. (10 Hours) Module II Decision control structure if statement if else statement nested if else if ladder go to statement switch statement conditional operator statement loop control structure while loop do while loop for loop break continue.

30 (10 Hours) Module III Arrays Declaration initialization of one dimensional arrays two dimensional arrays multidimensional arrays. (8 Hours) Module IV Functions library functions user defined functions need for user defined functions declaration and prototype function arguments calling a function return values and their type call by value and call by reference passing array elements to functions nesting of functions recursive function. (14 Hours) Module V Introduction to pointers declaration, initialisation and accessing pointers and arrays character strings string handling functions structures definition initialization of structure variables array of structures pointers and structures unions comparison. (12Hours) References 1. Programming in ANSI C, E. Balagurusamy. 2. The C programming Language, Kernighan BW and Ritchie. 3. Let us C, Yeshavant. P. Kanetkar. Theory 3 Hours / week. Practical 2 Hours / week.

3C03 (Complementary - III): BUSINESS REGULATORY FRAMEWORK

No.of Credits -4 No.of Contact hours -72 Objectives: The objective of the course is to enable students understand the legal framework of business. Module I Indian Contract Act, 1872: Nature of contract and essential elements of valid contract- Offer and Acceptance- Consideration - Capacity to contract -free consent-Legality of object. Unlawful and illegal agreements, Contingent contracts- Performance and discharge of contracts,-Remedies for breach of contract.- Quasi contract. [15 Hours] Module II. Special Contracts : Indemnity and guarantee rights and liabilities of sureties, contracts of guarantee definition distinction between a

31 contract of indemnity and guarantee - nature and extent of suretys liability continuing guarantee revocation rights of surety Discharge of Surety from liability. Contract of Agency: Delegation of authority termination of agency. Sale of goods Act,1930 : General Principles, Conditions & Warranties, Performance of Contract of Sale. [18 Hours] Module III Negotiable Instruments Act, 1881 : Negotiable Instruments Promissory Note, Bills of Exchange and Cheque, and their definitions and characteristics, Types of endorsements, Holder Holder in due course [12 Hours] Module IV. Competition Act, 2003 Meaning and scope- salient features- offences and penalties under the Act. [7 Hours] Module V. Payment of Wages Act, 1936: Objectives and scope-Application of the Act-Important definitions- Responsibility for payment of wages-Fixation of wage period and time of payment- Payment of Bonus Act, 1965: Objectives-Applications of the Act- Important definitions-Eligibility of Bonus Calculation of amount of Bonus -Payment of Gratuity Act, 1972: Objectives-Application of the Act- definitions - payment of gratuity. [20 Hours] References: 1. N.D.Kapoor 2006. 2. S.S.Gulshan 3. BS Moshal India 4. C.L.Bansal Books, 5. S.N. Maheshwari Himalaya : : : : Mercantile Law, Sultan Chand & Sons, Mercantile Law, 2/e, Excel Books, 2004 Business & Industrial Law, Ane Books Business and Corporate Laws, 1/e, Excel 2006 : Business Regulatory Framework,

32 & Maheshwari 2006 6. S.S.Gulshan : 7. P.K.Goel : Dreamtech 8. K.R Bulchandani : Publishing House.

Business Law, Excel Books, 2005 Business Law for Managers, BztantraPress,2006 Business Law for Management, Himalaya Publishing House, 2006.

SEMESTER IV 4B06COM (Core- VI): BUSINESS ECONOMICS

No. of Credits -2 No. of Contact hours -54 Objective To acquaint the students with the economic concepts and tools relevant for business decision making. Module I

33 Business Economics : Meaning- definition- characteristics distinction between Business Economics and Economics- scope, objectives and uses. [3Hours] Module II Consumer Behavior: Cardinal and Ordinal approach-the Law of EquiMarginal Utility Indifference Curve analysis concept of consumer surplus [6 Hours] Module III Concepts of Demand and Supply - determinants of elasticity of demand elasticity of supply - types measurement by total outlay method business applications - demand forecasting short term and long term steps methods. [10 Hours] Module IV Production Decisions: Fixed and variable inputs- production functiontotal, average and marginal products- law of variable proportions. Linear homogeneous production function. Production isoquantsmarginal rate of technical substitution economic region of production- optimal combination of resources- the expansion path iso cost lines- returns to scale. [12Hours] Module V Cost concepts: Social and private costs of production-differences between economic and accounting costs- long run and short run costs. Economies and diseconomies of scale learning curve. [8Hours] Module VI Pricing Decisions: Market formsPerfect competition-Price determination under perfect competition-Monopoly-Price determination under monopoly - Price discrimination- essential conditions- Dumping Monopolistic competition Price determination under monopolistic competition Oligopoly Price leadership Duopoly.

[15Hours] Reference 1. Joel Dean

Managerial Economic

34 2. Satya P.Das Business. 3. Sankaran 4. Varsheney and Maheswari 5. D.M.Mithani 6. Mote V L Peul S & Gupta G.S : : : : Micro Economics for

Business Economics. : Managerial Economics. Business Economics Managerial Economics, TM H

4B07COM (Core-VII) INFORMATICS SKILLS

No.of Credits -4 No.of Contact hours -90 ( Theory :54 hours; Practical : 36 hours) Objective : To update and expand basic informatics skills and attitudes relevant to the emerging knowledge society and also to equip the students to effectively utilize the digital knowledge resources for their chosen courses of study. Module I Overview of information Technology. Features of Modern Personal Computer and Peripherals Computer Networks Types of Networks Components of Networks Topology Internet Uses of Internet. Introduction to Software License guarantee warrantee overview of operating Systems and Major application softwares. [8 Hours] Module II Knowledge Skills for Higher Education: Data, Information and Knowledge Knowledge Management- Internet as a knowledge responsibility - Academic search techniques Case study of academic websites- Basic Concepts of IPR . Copy rights and Patents. Introduction to use of IT in teaching and learning. Case study of educational soft wares Academic Service INFLIBNET- NICENET BRNET. [10 Hours] Module III Social Informatics: IT & Society Issues and Concerns Digital divide force software Movement IT and Industry New opportunities and threats Cyber ethics Cyber crimes Security Privacy Issues -Cyber Laws Cyber addictions- Information over Load Health Issues Guide lines for Proper Usage of computers and internet. E Waste Unicode IT and Regional Language. [10 Hours]

35 Module IV IT Applications :E Governance, Applications at National and State level - IT for national integration overview of IT Application in Medicine, Health care, Business and Commerce. [4 Hours) Module V Programmes for Office Management: Knowledge about common software Packages for word Processing MS word window concepts Menus, tiles, Edit, View, tools, tables, Mail Merge. MS Excel Spread sheet operators - Arithmetic Relation Functions Formulae Payroll Preparation. [10 Hours] Module VI Computerised Accounting (Using Tally Software)Meaning, features and advantages of computerised Accounting Company Creation- Accounts Information- Ledger - Groups Cost Centres Accounts with inventory- stock item and stock Group creation inventory vouchervoucher entry P/L A/c, B/S, Ratio Analysis, Budgets Reconciliation. [12Hours] Theory: 3 Hours/ Week Practical: 2 Hours/ Week Reference. V. Rajaraman Technology. Prentice : Introduction to Information

Hall Technology in Action : Pearson. Alexis Leon & Mathews Leon : Computer Today, Leon Vikas. A.K.Nandani & K.K Nandani : Tally 6.3 V.K.Jain : Computer Fundamentals Vijay Kumar Khurana : Management of Information Technology B.S. Jolly & K.S.Jolly; Sunitha Prakasan.

4B08COM (Core-VII. Optional A : FINANCE-II ) INVESTMENT MANAGEMENT

No.of Credits -4 No.of Contact hours -90

36 Objectives: To facilitate the students to understand the concepts of investments and to enable them to analyze the risk and returns characteristics of securities and portfolios in a dynamic market environment.

Module I Investment Meaning, Definition- Need Benefits Investment alternatives-Investment attributes-Investment v/s speculationgambling- Role in Economic Development Factors influencing investment- Different investment avenues Salient features Return Meaning Types Risk- Meaning Sources of Risk. [15 Hours] Module II : Securities: : Different types of securities Equity, Debt, Preference shares-Stock market classification of shares- Mutual funds: Entities in mutual fund-types of schemes. [15 Hours] Module III Securities Market: Participants-Primary Equity market- methods of raising equity-stock invest- book building-Secondary equity market-BSE and NSE-Sensex and Nifty-Procedure for buying and selling share-SEBI: Role and Importance. [20 Hours] Module III Portfolio Management Process Setting the objectives-Selection of asset mix-Formulation of portfolio strategy-Selection of securitiesPortfolio execution-Portfolio revision-Performance evaluation [20 Hours] Module IV: Security Analysis: Fundamental analysis Economic, industry and company analysis Technical analysis Tools- Charting techniquesTrends, Indicators, Patterns, Advance, Decline RSI Market indices Dow theory Random Walk Theory. [20 Hours] Reference: 1. Investment Analysis & Portfolio Management : Prasanna Chandra, Tata McGraw Hill

37 2. Investment Management Hall 3. Portfolio Management 4. Portfolio Management 5.Security Analysis & Portfolio Management Pandyan, Vikas : Saram Harry , Prentice : Francis & Aricher : S. Kevin : Punithavathy Publishing House, Pvt. Ltd

4B08COM (Core-VIII. Optional B : COOPERATION-II ) MANAGEMNT OF COOPERATIVES

No.of Credits -4 No.of Contact hours -90 Objectives: To acquaint the students with the management and administration of different types of cooperative institutions functioning in India Module I Primary Agricultural Credit Societies definition membershipconstitution, objectives and working-differences between Primary Agricultural Credit Societies and Farmers Service co-operative Societies Deposit Scheme crop loan system scale of finance preparation of annual credit limit statement seasonality in lending and recovery linking of credit with marketing kissan credit card procedure to sanction loans need for credit planning development action plan district credit plan of lead bank. Central co-operative banks membership- objectives-constitution of board of management problems over dues- suggestions for improvement. Kerala State cooperative Bank originmembership-constitutionobjectivesconstitution of board of management problems and suggestions for improvement. [20 Hours] Module II Long term credit Agricultural and rural development need for separate institutions - debentures trustee- trust deed- Debenture Redemption Fund- Primary co-operative agricultural and rural development bank- constitution, objectives and working Kerala State Co-operative Agricultural and Rural Development Bank -membershipconstitution of board of management objectives and workingproblems and suggestions for improvement. Procedure in granting loans- over dues in long term credit societies NPA. [15 Hours]

38

Module III Non Agricultural credit societies Primary co-operative urban banksmembership constitution, objectives and working (in brief)- Employees credit societies membership constitution, objectives and working (in brief)- Co-operative housing societies importance and advantages types of housing societies HOUSEFED constitution and working (in brief) sources of funds problems. [15 Hours] Module IV Marketing and Processing Societies meaning of co-operative marketing need, importance and advantages of co-operative marketing types of marketing societies general and commodity based marketing - objectives and functions of primary marketing societies Kerala State Co-operative Marketing Federation Ltd.- Kerala State Cooperative Rubber Marketing Federation Ltd.- Brief study of the functioning of NAFED- Processing co-operatives - meaning and importance of co-operative marketing. Consumer co-operatives Origin of consumer co-operative in India need and importance of consumer co-operatives - constitution and working of primary cooperative consumer stores Kerala State Co-operative Consumers Federation - National Co-operative Consumers Federation- role of consumer co-operatives in holding the price line active price policydouble compartmental system- super market- Neethi store- students consumer store. [15 Hours]

Module V Industrial co-operatives handloom societies types- cottage and factory type- constitution, objectives and working of primary handloom weavers co-operative societies and HANTEX-Coir co-operatives types-objects and working- primary coir societies and COIRFED-Dairy co-operatives - Anand pattern- objects and working- primary milk producers co- operative society- Regional co- operative milk producers union MILMA-NDDB- problems of dairy co-operatives role of co-operatives in rural development. Brief study of handicraft societies khadi and village industrial societies serifed societies SC/ST societies Federation (brief study) NSFDC Fisheries societiesMATSYAFED Federation of women co-operative societies Labour contract co-operatives Farming societies Motor transport cooperatives- Co-operative printing press- Dinesh Beedi RAIDCO-SPCSCAMPCO-RUBCO-IFFCO-KRIBHCO.

39 [25 Hours] Reference: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Theory and practice of co-operation in India : Kulkarni Co-operative Movement in India : J. Banerjee Co-operation Principles and Practice : T.S Balan Co-operation principles and practice : T.N Hajela Co-operation in India : Dr. M.S Mathur Theory, history and practice of co-operation : R.D Bedi Madras co-operative Manual co-operative movement in India : Vol. I, II and III : J.C Rajan Co-operation at home and abroad : C.R Fay Co-operation in foreign countries : Rajagopalan Co-operation in India and abroad : K.P Bhatnagar.

4B08COM (Core-VIII. Optional C : MARKETING-II) CONSUMER BEHAVIOUR

No.of Credits -4 No.of Contact hours -90 Objectives : To enable the students to understand the factors and processes underlying the buying behavior of consumers. Module I Introduction to Consumer Behaviour - A managerial & consumer perspective; Need for studying consumer behaviour- Applications of consumer behavior knowledge; current trends in Consumer behaviour; Market segmentation & consumer behaviour [15 hours] Module II Individual determinants of Consumer behaviour :Consumer needs & motivation; personality and self concept; consumer perception; learning & memory; nature of consumer attitudes; consumer attitude formation and change [15 hours] Module III

40
Environmental determinants of consumer behaviour : Family influences; the

influence of culture; subculture & cross cultural influences; group dynamics and consumer reference groups; social class & consumer behaviour. [15 hours] Module IV Consumer decision making process- types of buying- straight buyModified re-buy- New task buying- types of products & decision making process- conveyance goods, shopping goods- specialty goods Steps in decision making process - problem recognition- need, description, information search- evaluation of alternatives selection criteriabuying- post purchase behavior. [25 hours] Module V Concept of Consumer Satisfaction; Working towards enhancing consumer satisfaction; sources of consumer dissatisfaction; dealing with consumer complaint. Concept of consumerism; consumerism in India; the Indian consumer; Reasons for growth of consumerism in India- Relevance of Consumer Protection Act, 1986. [20 hours] References 1. Consumer behaviour : Hawkings, Best Mc.Graw Hill International . 2. Consumer behaviour : Leon. G Schiffman 3. Consumer behaviourConcepts & Applications : Loudson Dalla 4. Principles of Marketing : Philip Kotler 5. Consumer Behaviour In Marketing Strategy : John .A. Howard. 6. Consumer Behaviour In India : Anitha Ghatale 7. Problems of Consumer Behaviour in India : A. Sarkar 8. Consumer Behaviour : Sontakki

4B08COM (Core-VIII. Optional D: COMPUTER APPLICATIONS-II ) DATA BASE MANAGEMENT SYSTEMS AND INTERNET PROGRAMMING

41 No.of Credits -4 No.of Contact hours -90 ( Theory :54 hours; Practical : 36 hours) Objectives: On completion of the B.Com Programme, the student should - have sound knowledge of the theory behind the core subject data bases, - be capable of designing databases and managing them and web-based applications - be in a position to develop industrial applications. Module I Introduction to database systems-Definition-Advantages over file systemsDatabase management systems-Importance-levels of database implantation-physical level-conceptual level-External level-Data models-Relational network-Hierarchicalrelation-Entities-Attributes-ER Diagrams-Domains-Tuple-Cardinality-Degree of a relation-keys-relational algebra-fundamental operators-union operation-intersectionselect operation-project operation-Illustration of various relational algebraic operations on simple relations-Normalisation-first-second and third normal forms [12 Hours] Module II SQL DDL DML statements-CREATE TABLE-constraints-Adding constraintsNOT NULL-UNIQUE-PRIMARY KEY-ALTER TABLE-MODIFY TABLE-DROP TABLE-INSERT INTO-UPDATE-SELECT statement-DISTINCT-WHERE clauseusing relational and logical operators with WHERE clause-conditions based on a rangeBETWEEN-Conditions based on pattern matches-LIKE-Aggregate-Functions-avg-sumcount-max-min-group by-order by [10 Hours] Module III The Internet and the World Wide Web: Overview: what is internet , the Internets history, The Internets major services, Understanding the world wide web, using your browser and the world wide web, navigating the web, closing your browser, searching the web, search results and web sites-mail and other Internet Services: Features of the Internet. Doing business in the online world: overview commerce on the world wide web , Ecommerce at the consumer level, E-commerce at the business level, Business, the Internet and everything. [12 Hours] Module IV Hypertext Markup Language: Structure of HTML document: Tags and attributes, Syntax of tag, starting and ending tags, tags without ends; Document content, comments; HTML document elements, <html> tag, dir and lang, Attributes; ,<title> tag; Document body, <body> tag; Text basics, divisions and Paragraphs, heading, physical style tags, action attributes, <input> tags; Controls, check boxes, radio buttons, Actions buttons, submission buttons, hidden fields; labeling and grouping.

42 [10 Hours] Module V Form Elements; tables: Table head, row, column; attributes align, colour, border, height, Width, colspan, rowspan; Frames: Frame layout; <frameset> tag, row and cols Attributes; Controlling frame; Borders and spacing; Frame contents; Attributes src, Name, no resize, scrolling, margin height, frame border, border colour ; <no frame>tag; [10 Hours] Theory: 3 Hours/week Practical: 2 Hours/week Reference: 1. HTML&XI-ITML the definitive guide, Chuch Musciano & Bil Kennedy OReilly & Associates, Inc. 2. Deborah Morley, Charles S. Parker, understanding computers today and tomorrow, 11th edition, Thomson 3. Korth & Silber Shatz Sudarshan-Database Concept 4. Rajkamal, Inter net and web Technologies, Tata Mcgraw Hill. 5. A guide to SQL standards-C.J Date 6. Database management systems-Ramakrishnan, Gehrke 7. Database management systems-Elion & Leon 8. Fundamental of Database management systems-L Masri & Navathy

4C04COM ( Complementary-IV) : CORPORATE LAW & BUSINESS REGULATIONS

No.of Credits -4 No.of Contact hours -72 Objective: The objective of the course is to make awareness to the student on Companies Act 1956, Consumer Protect Act , Intellectual Property legislations. Module I Companies Act, 1956 with amendments to date : Steps and procedure for incorporation of the company- Authorities for administration of Company Law Central Government-Company Law Board SEBI Company Law Advisory Committee-Official Liquidators-Court[12 Hours] Module II Formation of Companies: Promotion-Incorporation-Raising of CapitalCommencement of business-Memorandum of Association - Articles of

43 Association- Prospectus-Issue underwriting. of sharesminimum subscription[15 Hours] Module III Management of Companies Board of Directors - Appointment, powers and duties, retirement and vacation of office-Company Meetings kinds of meetings-essential of a valid meeting- resolutions - winding-up of company - modes of winding up. [15 Hours] Module IV Consumer protection Act, 1986 object and scope Redressal Agencies Rights of Consumers. [3 Hours] Module V Intellectual Property Legislation : Meaning and scope of intellectual properties Patent Act of 1970 and amendment as per WTO agreements : Back ground objects -definition - inventions - patents true and first inventor - procedure for grant of process and product patents - WTO rules as to patents (in brief), rights to patentee infringement - remedies. [18 Hours] Module VI Law of Carriage of goods - by land, sea, air - rights, duties and liabilities. The Essential Commodities Act, 1955 Meaning definition classification of commodities. Basic concept of Right to Public Information Act. [9 Hours]

References 1. N.D.Kapoor 2006. 2. S.S Gulshan 3. Akhileshwar Pathak Tata Mc Graw 4. C.L. Bansal Books, 5. S.N. Maheshwari & Maheshwari Himalaya

: Mercantile Law, Sultan Chand & Sons, : Mercantile Law, 2/e, Excel I Books, 2004 : Legal Aspects of Business, 3/e, Hill, 2007 : Business and Corporate laws, 1/e Excel 2006 : Business Regulatory Framework, publishing House. 2006

44 6. 7. 8. S.S. Gulshan 2005 P.K. Goel K.R. Bulchandani Himalaya : Business Law, 2/e, Excel Books,

: Business Law for Managers, Biztantra Dreamtech Press, : Business law for management,

Publishing House

SEMESTER V 5B09COM (Core-IX ) : COST ACCOUNTING

No.of Credits -4 No.of Contact hours -90 Objectives : To acquaint the students with the basic concepts used in Cost Accounting and the various methods involved in Cost Accounting system. Module I Introduction to Cost Accounting concepts, objectives and uses Financial Accounting and Cost Accounting Elements of cost and cost classification cost centre and cost unit preparation of cost sheet. [5 Hours] Module II

45 Materials :- Concepts, control of purchase and purchase procedure Storage and issue of materials methods of material issue pricing (FIFO, LIFO, Simple and weighted averages), stock levels, E.O.Q, ABC Analysis, VED Analysis. [15 Hours] Module III Labour: - Concepts - Time keeping. Time booking- Wage system -Time rate, Piece rate, Taylors differential piece rate system - Incentive system of wage payment -Halsey and Rowan Plan - Treatment of idle time - overtime Labour turnover. [10 Hours] Module IV Over heads :- Concepts classification, Allocation and apportionment -Direct, Step ladder and race portal Methods - Absorption of over heads -Labour hour rate method and machine hour rate method and machine hour rate method- Under and over absorption of over heads. [20 Hours] Module V Methods of Costing : - Job costing batch costing- Contract costing Process costing including process losses, abnormal loss and gain Joint products and by products [theory only] Service[transport] costing [30 Hours] Module VI Accounting System: Integral and non- integral systems meaning and advantages Reconciliation of cost and financial accounting. [10 Hours] References 1. Cost Accounting principles and Practice 2. Cost Accounting Narang 3. Management Accounting 4. Management Accounting S.K.Gupta 5. Cost Accounting :

: : : :

Iyengar . S.P S.P.Jain & K.L. Dr. S.P.Gupta R.K.Sharma &

Jawahar Lal.

46 6. 7. Cost Accounting Practical Cost Accounting : Dr. A.D. Agarwal : Dr. A.D. Agarwal

5B10COM (Core-X): MODERN BANKING

No.of Credits -4 No.of Contact hours -90) Objectives: To provide to the students an understanding of the fundamentals of banking and impart basic knowledge of modern banking practices Module I Structure of Indian Banking System Banks and economic development Commercial banks-functions Balance sheet of a commercial bank Safety, Liquidity, Profitability, Diversification of risks-Conflict between liquidity and profitability-Multiple Credit Creation: Process and Limitations [20 Hours] Module II Reserve Bank of India - constitution Functions Promotional and Regulatory-Methods of credit control-Quantitative and Qualitative methods. [15 Hours] Module III Banker and customer General and special relationship Bankers lien secrecy of customers accounts Banker as a borrower- Bank deposits opening of an account- special types of customers - minor, lunatic, drunkard, married women, partnership firms, joint stock companies closing of account. [20 Hours] Module IV Loans and advances Principles of sound lending forms of advance cash credit overdraft modes of creating charge- lien, pledge, hypothecation, Mortgage-Reverse mortgage Types of Securities Fixed deposit receipt Stock of goods - stock exchange securities- Life insurance policies. [20 Hours] Module V: Technology in Banking: Need and importance Virtual banking-ATM, Credit card, Debit card, Tele Banking- internet banking, SWIFT (Society for Worldwide Inter- bank Financial Telecommunication), Concept of

47 Core Banking Universal banking[15 Hours] Reference: 1. BankingTheory and Practice -K.C Shekar 2. A Text book of banking -M. Radhaswamy & S.V. Vasudevan 3. Banking: Law and Practice - P.N. Varshny 4. Money, Banking & International Trade T.N. Hajela, 5. Banking: Law and practice in India - Maheshwari 6. Banking and financial system - Vasant Desai 7. Banking Theory and Practice - T.N Chhabra & Piyush K Taneja

5B11COM (Core-XI ) : INTERNATIONAL BUSINESS

No.of Credits -4 No.of Contact hours -90 Objectives : This course is intended to give the students an exposure to the basic concepts of international business and to the dynamics of conducting international business operations. Module I International Trade: Meaning-Globalising business featuressignificance- benefits-problems and Limitations- Forms and stages of Globalisation. [10 Hours] Module II Regulatory Frame Work: International trade agreement-Bilateral & Multilateral- WTO Role- Tariff and Non-Tariff barriers Trade in Services Trade Blocks EU SAFTA. National Scenario Role of RBI FEMA Govt. role FIPB FDI EXIM Policy Export Promotion Schemes Duty exemption - EPCG DEPB EPZ EOU SEZ ECGC EXIM Bank. [25Hours] Module III

48 Documentation in International Trade: Export Trade Documents: Financial Documents Types Commercial Documents Proforma, Commercial consular, Customs, Legalized Invoice, Certification of Origin, Packing List, Weight Certificates, Certificates of Analysis and Quality, Certification of Inspection, Health Certificate. Transport Documents Bill of Lading, Risk Covering documents, Insurance policy, Insurance Cover Note. Official Documents: Export Declaration Forms GR Forms, PP Form, COD Form, Soft Forms, Export Certification, Certification of Origin, GSPS UPCDC Norms. [20Hours] Module IV International Finance: Forex Market Exchange Rate- Sport rateForward rate- Gross rate Bid ask - Spread International Parity Relationship IRP PPP Forward rate and Future spot rate parity IFR. Financing International Operations EC Bs FCC Bs ADR GDR. [20 Hours] Module V Forex Risk Management: Forex Risk- Meaning Sources Internal and External strategies Heading Derivatives Forwards Futures Options Put Call Marketing to Market. [15 Hours] Reference: 1. 2. 3. 4. 5. 6. International International International International International Business : Aswathappa Business : Francis Cherunilam Financial Management : Apte. T.G Business : Charles Hill Business : J.V. Prabhakara Rao and A.V Ranganadhachary International Marketing : Larceny & Bhattacharya.

5B12COM (Core-XII. Optional A : FINANCE-III) INCOME TAX LAW & PRACTICE I

No.of Credits -4 No.of Contact hours -90 Objective:

49 To provide a basic idea of personal income tax and the method of computing income under different heads. Module I Introduction Evolution of income tax Income Tax Act,1961- Rules, Finance Act - Basic concepts Assessment year previous year Assessee Person-Revenue and Capital: Receipts, Expenditure and Loss - Residential status and incidence of tax scope of total income Heads of Income Exempted incomes under Sec. 10 (restricted to individual assessee)-Tax planning. [12 Hours] Module II Income from Salaries - Basis of charge Definition of salary Allowances perquisites and their valuation profitsin-lieu of salary and exemptions- Provident Funds Deductions. [20 Hours] Module III Income from House Property basis of charge Annual value ownership computation deductions Let out house self occupied house 10 Hours] Module IV Profits or Gains of Business or Profession: Meaning of business profession Basis of charge general principles - (common principles and simple problems only expected ) Deductions Depreciation W.D.V method block of assets- computation of business income and income from profession [18 Hours] Module V Capital Gains : Basis of charge capital asset - short term and long term Transfer Mode of Computation Exemptions [15 Hours] Module VI Income from Other Sources : Basis of charge General specific incomes interest on securities permissible deductions computation. [15Hours] Reference:

50 1. Income tax Law and Accounts S.P.Goyal 2. Students Guide to Income Tax 3. Income Tax Law and Practice 4. Income Tax Law and Practice 5. Income Tax Law and Practice : : : : : Dr .H.C. Mehrotra &

Dr. Vinod & K. Singhania B.S. Raman Gaur & Narang Dr. Bhagwathi Prasad

5B12COM ( (Core-XII. Optional B : COOPERATION-III) COOPERATIVE LAWS

No.of Credits -4 No.of Contact hours -90 Objectives: To give the students an awareness of the historical perspective of cooperative legislation in India and Kerala and to equip them with the Kerala Co-operative Societies Act and Rules,1969. Module I History of co-operative legislation in India (A brief study)- Co-operative Credit Societies Act 1904 and Co-operative Societies Act 1912- MultiState Co-operative Societies Act (Broad features only) [15 Hours] Module II Kerala Co-operative Societies Act and Rules 1969 Historical back ground- Definitions Registration of co-operative societies Byelaws Amendment- Amalgamation and division of societies- MembershipRights, duties and liabilities Withdrawal and expulsion. [20 Hours] Module III Management of co-operatives general body Managing committeedisqualification of committee members- Election of committee members- supersession of committee. Election of president Privileges of societies- State aid to co-operatives. Appointment of employees Co-operative Service Examination Board. [20 Hours] Module IV Meetings Annual general body meeting- special meetings. Requisites of a valid meeting agenda - quorum- notice- minutes- duties of secretary- inspection, inquiry and surcharge. [20 Hours]

51 Module V Winding up of societies liquidator- powers- cancellation of registration . [15 Hours] References: 1. 2. 3. 4. 5. 6. 7. 8. 9. & Kerala Co. op. Societies Act and Rules Kerala Co.op Societies Act and Rules Law for the Co.operatives Law and Management of Co. operatives Co.operative Act and Rules Co.operative Societies Act and Rules Bare Act Cooperative democracy in Action Legal aspects of co-operation : Pillai : : : : : T.S Balan R.O Bedi Trivedi. BB N.A Kareem Thankappan

: O.R Krishnswami : P.M Natesan,N.J Shaji,

V.S Anilkumar.

No.of Credits -4 No.of Contact hours -90

5B12COM ( (Core-XII. Optional C : MARKETING-III) PROMOTION MANAGEMENT

Objectives : This course is intended to familiarize the students with the theory and practice of advertising and the sales promotion measures and techniques. Module 1. Promotion: Meaning and definition importance of sales promotionpromotion mix- tools- factors deciding promotion mix. [20 Hours] Module II. Advertising meaning, objectives & importance - advantages advertising effects economic and social advertising agencyadvertising budgets - media types - print- radio- TV & others advantages & disadvantages. [25 Hours] Module III. Personnel Selling: Meaning- importance- principles of personal sellingsteps in personal selling process

52 [15 Hours] Module IV Sales promotion and publicity: Objectives purpose- dealer promotion- consumer promotion- methods and techniques publicitymeaning, scope and objectives- elements of publicity- public relationspress relation. [25 Hours] Module V Advertisement Copy: Preparation of advertisement copy- project work [5 Hours] Reference: 1. Advertising : Morris James .S 2. Advertising theory & practice : Sandya C.H and Trybanger 3. Marketing Practices and Marketing Strategy : B. Rasheed Ajay. 4. Foundations of Advertising Theory & Practice : Chunnawalia & K.C Sethia 5. Sales Promotion : Tony Puelus 6. Advertisement Management : Aaker Paul.

5B12COM (Core-XII. Optional D: COMPUTER APPLICATIONS-III) PROGRAMMING IN JAVA

No.of Credits -4 No.of Contact hours -90 ( Theory :54 hours; Practical : 36 hours) Objectives: 1. To acquire knowledge about programming in Java. 2 To develop skill in writing program in Java. Module I Introduction to object oriented programming characteristics of OOP data abstraction encapsulation polymorphism inheritance advantages of OOP application of OOP. [10 Hours] Module II

53 Introduction to java features elements of java language execution fo Java program JVM Java tokens java character set data types keywords identifiers literals operators expressions constants variables and data types. [12 Hours] Module III Decision making, branching and looping decision making with if statement simple if if else nesting of if statement else if ladder switch statement while statement do while statement for loop break continue. [12 Hours] Module IV Arrays declaration definition initialization one dimensional two dimensional arrays methods creating methods. [8 Hours] Module V Class fundamentals classes and objects defining a class public class private class final class creating objects access modifiers private public projected access constructors para metrised constructures passing arguments to methods passing objects to methods overloading methods. [12 Hours] Theory 3 Hours / week. Practical 2 Hours / week. References: 1. The Complete Reference, Herbert Schildt. 2. Programming with Java, A Primer, E. Balagurusamy.

5B13COM (Core-XIII ): HUMAN RESOURCE MANAGEMENT

No.of Credits: 2 No.of Contact hours -54 Objective: The objective of this course is to familiarize the students with the basic principles of Human Resource Management (HRM). Module I Introduction to Human Resource Management (HRM) Meaning functions Difference between personal management and HRM nature and scope of HRM Role of HR manager HR planning. [8 Hours] Module II

54 Recruitment selection - induction placement job analysis job specification job description job evaluation Wages and salary administration incentives compensation kinds of incentive plans. [13 Hours] Module III Performance Management - methods and objectives of performance appraisal merits and demerits of performance appraisal methods potential appraisal carrier planning and development. [10 Hours] Module IV HR development meaning and scope of HRD Training - meaning and scope types of training significance of training organizational change development process of change resistance to change measures to overcome. [13Hours] Module V Human Resource problems Employee discipline- Absenteeism Turnover stocks Lockouts - Lay off - Retrenchment Trade Unions meaning functions -problems of trade Union Grievance Redressal. [10 Hours] Reference: 1. Human Resource Management Aswathappa 2. Human Resource Management 3. Human Resource Management 4. Personnel Management 5. Human Resource Management 6. Personnel Management Mamoria. : : : : : Dr. K.

L.M.Prasad Subba Rao Edwin B. Flippo T.N. Chabbra : C B

55

SEMESTER VI 6B14COM (Core-XIV) MANAGEMNT ACCOUNTING

No.of Credits -4 No.of Contact hours -90 Objective: To provide the students an understanding about the use of accounting data, for planning, control and managerial decision making. Module I Management Accounting Meaning- Definitions, Objectives, UsesLimitations of financial Accounting- scope of Management Accounting [3 Hours] Module II Analysis and interpretations of financial statements concepts, types of analysis, tools of analysis [Comparative Financial statements, common- size Financial statements, Trend analysis] [12 Hours] Module III

56 Ratio analysis concepts, definition, advantages, limitations- Types of ratios- Liquidity ratio, Solvency ratios, Activity ratios, Profitability ratios (construction of financial accounts are not expected] [15Hours] Module IV Fund flow statement and cash flow statements concepts, definitions, uses- concept of working capital- schedule of changes in working capital-Fund flow statements- Preparations of cash flow statements [15Hours] Module V: Marginal Costing: - concept, definitions-features-CVP Analysis- B.E.PP/V Ratio- BEP Chart managerial uses of Marginal Costing ( Price fixation, Make or buy decisions, key factor. [20Hours] Module VI Budgetary control :- Concepts, objectives, classification, essentialsOrganization Preparation of budgets- sales budget, Production budget, Material budget, cash budget and flexible budget. [15 Hours] Module VII Standard costing - concepts, uses, limitations Variance analysis [Material and Labour only] [10 Hours] Reference (1) (2) Wale (3) (4) (5) (6) Management Accounting Management Accounting Management Management Management Management Accounting Accounting Accounts Accounts : : : : : : Sharma R.K & Sasi Guptha N.M Singhvi & Bodhan RSN Pillai & Bhagavathi S.K. Guptha & R.K Sharma. S N. Maheswari S.P. Guptha

6B15COM (Core-XV) AUDITING

57 No.of Credits -4 No.of Contact hours -90 Objectives : To create awareness among the students about the modern trends and practices of auditing and to inculcate the skills for independently undertaking the audit work. Module I Auditing Origin meaning definition objectives advantages limitations classifications of Audit Private audit Statutory audit Govt. Audit Internal Audit- Interim audit Cost audit Management audit Performance audit Social audit. [15 Hours] Module II Audit Procedure Audit Programme - Audit note book Audit working papers internal check Internal control test checking routine checking Vouching Meaning and Objectives Procedure Essentials of a valid voucher vouching of cash transitions verifications and valuation of assets and liabilities Meaning and differences between verifications and valuation General Principles of valuations of assets valuations of plant and machinery Freehold and lease hold property Trade creditors Standard Auditing Practices (SAP) [25 Hours] Module III Audit of Limited Companies:- Appointment of auditors qualifications disqualifications- rights duties liabilities : civil and criminal remuneration lien status removal audit procedure audit of share capital issue Transfer Transmission reissue -forfeitureaudit report contents types. [25 Hours] Module IV Specialized Audit Audit of partnership firms- education institutions clubs charitable trusts [10 Hours] Module V Computer Assisted Audit Techniques [CAAT] Computer instruction system Enrichment (CISE) Planning of audit risk and control Audit procedure Computer Assisted Audit Technique [ CAAT] : Types steps Performance of audit work Documentations Generalized Audit software (GAS) Packages.

58

[15 Hours] Reference 1. B.N Tandon, S. Sudarsanam & S. Sundarabahu : A Handbook of Practical Auditing 2. T.R Sharma : Auditing 3. Dinkar Pagare : Practice of Auditing 4. M.S Ramaswamy : Principles and Practice of Auditing 5. B.S Jolly & KS Jolly, Information Technology : Shuchita Prakashan (Pvt. Ltd) Allahabad. 6. S.P.Jain & K.L. Narang : Cost and Management Accounting

6B16COM (Core-XVI) FINANCIAL MARKETS AND SERVICES

No.of Credits -4 No.of Contact hours -90 Objectives : To familiarize the students with the constituents of financial market, their interactions and the services provided by them. Module I Indian financial system structure- Role of financial system in economic development financial markets and instruments Regulatory authorities in the financial system [10Hours] Module II Money market Meaning functions call money market Treasury bill-Commercial bills Commercial papers Certificate of Deposits Role of RBI. [10 Hours] Module III

59 Capital Market- Primary and Secondary market Methods of raising fund in the primary market- Functions of stock exchange listing of securities requirements and advantages Dematerialization and Depository services- NSDL-CSDL [20 Hours] Module IV Financial institutions National and International Institutions Commercial banks IDBI IFCI ICICI UTI LIC SFCs IMF World Bank. [15 Hours] Module V Financial Services meaning nature and scope Types - Merchant banking meaning, objective and functions- Mutual funds meaning, objectives and types of schemes - Credit rating meaning credit rating agencies CARE , ICRA, CRISIL Venture Capital Funds Characteristics - Funding pattern legal aspects Factoring: Meaning, objectives and mechanism Forfeiting Bills Discounting [35 Hours] Reference: 1. Financial Institutions & Markets : I.M. Bhole. 2. Marketing of Financial Services : V.A Avdhani. 3. Investment Management : V.K Bhalla. 4. Indian Financial System : Vasant Desai 5. A profile of Indian Capital Market : Vinayakan. 6. Financial Markets & Services : Gordon and Natarajan. 7. Financial Markets, Institutions & Services : N.K Gupta & Monika Chopra

6B17COM (Core -XVII. Optional A : FINANCE-IV) INCOME TAX LAW & PRACTICE II
No.of Credits -4 No.of Contact hours -90 Objective: To give the students basic idea about the procedure of income tax assessment practiced in India. Module I Computation of Total Income: Clubbing and aggregation of income deemed incomes-Setoff and carry forwarded and set off of losses Deductions from Gross Total Income- tax holiday-

60 [20 Hours] Module II Assessment of Income and Computation of Tax: Individuals Partnership firms - Companies (simple problems) - Co-operative societies. [40 Hours] Module III Income Tax Authorities and their powers: Income Tax Officer and Powers and Functions. -Central Board of Direct Taxes, Powers and Functions.-Commissioner of Income Tax, Power and Functions.- Types of Assessments and Rectifications of Mistakes-Recovery of Tax and Refunds. [20 Hours] Module IV Procedure for assessment Return of income PAN Types of assessment Advance payment of tax and TDS. [10 Hours] Reference: 1. S.P. Income tax Law and Accounts : Dr. : : : H.C. Mehrotra &

2. Students Guide to Income Tax Singhania 3. Income Tax Law and Practice 4. Income Tax Law and Practice 5. Income Tax Law and Practice

Goyal Dr. Vinod & K.

: B.S. Raman Gaur & Narang Dr. Bhagwathi Prasad

6B17COM (Core -XVII -Optional B : COOPERATION-IV)

No.of Credits -4 No.of Contact hours -90 Objectives:

COOPERATIVE ACCOUNTING AND LEGISLATIONS

61 To familiarize the students with co-operative accounting techniques and the legal framework underlying it. Module I Co-operative Accounting features- Day book- R &D Profit and loss account Balance sheet. [20 Hours] Module II Books and Registers to be maintained by co-operative societies- Audit of co-operative societiesDirector of Co-operative Audit. [15 Hours] Module III Disputes and their settlement co-operative Arbitration court- cooperative Tribunal. [15 Hours] Module IV Co-operative unions objectives- constitution- functions . [10 Hours] Module V Indian Penal code offence misappropriation- criminal breach of trust Forgery .Code of civil procedure service of summons properties not liable to attachment-writ injunction- appeal, revision and review. Indian Evidence Act oral and documentary evidence - primary and secondary evidence Kerala Chitties Act. [30 Hours]

Reference: 1. Cooperative Societies Laws in Kerala : P.N Mohanan 2. Kerala Co.op Societies Act and Rules : T.S Balan 3. Law for the Co.operatives : R.O Bedi 4. Law and Management of Co. operatives : Trivedi. BB 5. Co.operative Act and Rules : N.A Kareem 6. The Co.operative Societies Act and Rules ,1969 : E.O Thankappan 7. Advanced Accountancy-Vol. I : S.P Jain & K.L

62 Narang

6B17COM (Core XVII- Optional C : MARKETING-IV) MARKET RESEARCH

No.of Credits -4 No.of Contact hours -90 Objectives : To enable the students to understand the process, tools and techniques of marketing research. Module I Marketing Research: Introduction Meaning - definition- importancenature and scope- objectives- Marketing Information System- need, importance and types- market research Vs marketing researchlimitations. [15 Hours] Module II Marketing Research Process: Problem identification definition developing a research proposal research design meaning and importance steps in marketing research process. [15 Hours] Module III Sources of Data: Primary and secondary data- Relative advantages and disadvantages; methods of collection of primary data; construction of questionnaire and interview schedule; scaling and measurement; Sampling designs and sample size- decisions; organizing data collection & field force - collection methods- observationsquestionnaire- interview schedule pilot survey and online survey. [20 Hours] Module IV Data analysis & interpretation: Need and importance Editing, coding and tabulation of data- tools - parametric and non- parametric tests. ; techniques of data analysis; testing of hypothesis; tests of significance; analysis of associations; analysis of experiments; interpretation of data. [30 hours]

63 Module V Report Writing and Presentation: Role & types of report; content of report; principles of report preparation; Presentation & Communication. [10 Hours] Suggested assignment : Preparation of a project report based on the market survey of a consumer product. References: 1. Marketing Research Robin 2. Marketing Research Donald. S : : David. J Lucle & Ronald S. Measurement & methods -

Tull & Dell Hoclis 3. Marketing Research Principles: Applications and cases Sharma D.D 4 Marketing Research : Geol .B.S 5. Market Research : Paul Hague 6. Statistical Methods : S.P Guptha 7. Business Statistics : B.N Gupta 8. Research Methodology : O.R Krishnaswamy. 9. Research Methodology : C.R. Kothari

6B17COM(CoreXVII-Optional D: COMPUTER APPLICATIONS-IV) ACCOUNTING PACKAGES TALLY

No.of Credits -4 No.of Contact hours -90 ( Theory :54 hours; Practical : 36 hours) Objectives : 1. To acquire knowledge about the tally accounting package. 2. To develop skill in preparing financial statements in Tally. Module I Basics of accounting, features of tally technological advantages, journal, ledger, rules for debit and credit. [12Hours] Module II Transactions,

64 Creation of company group default group ledger etc. modification alteration deletion of company voucher entry default vouchers VAT calculation. [13 Hours] Module III Creation of trial balance balance sheet profit and loss account. [12 Hours] Module IV Cost category cost centre stock group stock item ( creation deletion alteration modification). [12 Hours] Module V Budget creation deletion alteration. [5Hours] Theory 3 Hours / week. Practical 2 Hours / week. References Tally 7.2 Nadhani. Accounting Laser.

65

OPEN COURSES
(Offered for other departments) SEMESTER V 5D01COM(Open Course-1):BASIC ACCOUNTING
No. of Credits: 2 No. of ContactHours: 36 Objectives: To enable the students to acquire knowledge of accounting principles and practice Module- I Basic Accounting concepts - Kinds of Accounts Financial Accounting vs. Cost Accounting - Financial Accounting vs. Management Accounting -Double Entry Book Keeping Rules of Debit and Credit Preparation of Journal and Ledger Accountsproblems - Subsidiary books - cash book types of cash book - problems - purchase book - sales book - sales return - purchase return books Journal proper [12 Hours] Module - II Trial balance - Errors types of errors - Rectification of errors problems - Bank reconciliation statement problems. [6 Hours] Module - III Financial Statements Manufacturing, Trading and Profit & Loss Account - Balance sheet Problems with simple adjustments. [10Hours] Module - IV Accounting for non-trading institutions-Income & Expenditure Account- Receipts and Payment Accounts and Balance Sheet - Preparation of accounts from incomplete records [8 Hours] (Theory and problems may be in the ratio of 30% and 70% respectively) Reference Books: 1. Grewal, T.S: Double Entry Book Keeping 2. Jain and Narang: Advanced Accountancy 3. Shukla and Grewal: Advanced Accountancy

66 4. Gupta and Radhaswamy: Advanced Accountancy 5. Gupta R.L: Advanced Accountancy

5D01COM (Open Course-1): FINANCIAL SERVICES

No. of Credits: 2 No. of Contact Hours: 36 Objective: To give an understanding to the students about the various financial services rendered by the commercial banks and financial institutions in India in the globalised economic scenario. Module I Financial system-Meaning-Nature and Role- Indian Financial Financial Intermediaries: Banking Institutions.-NonInstitutions: Mutual Funds-Insurance companies -Housing Companies-Financial markets-Capital Markets & Money -Financial Instruments: short-medium-long term SystemBanking finance Markets

[15 Hours] Module II Financial Services-meaning-importance- components-Depository Services- Custodial services-Credit Rating-Credit rating agenciesprocedure-methodology-symbols and grades. Factoring- Forfeiting merchant Banking-Leasing-Hire purchase-Guaranteeing-Portfolio management-Under writing-Venture capital. (Basic Concepts only) [16 hours] Module III Stock broking- Stock brokers-Sub brokers-Foreign brokers- Stock market trading-Derivative trading [5 hours] Reference: 1. Indian Financial System Bharati V .Pathak 2. Merchant Banking and Financial services Dr .S.Gurusamy

67 3. 4. 5. athan P.Manohara n & G.Gnanaraj 6. Financial Services . : M.Y Khan. Indian Financial system Indian Financial system D.K.Mittal Financial Services Anbarasa , Dr .S. Gurusamy P.N.|Varshney D.Joseph V.K.Boomin

No.of Credits -2 No.of Contact hours -36 Objectives : To give an understanding to the students about the need for Ecommerce, its operational framework, the major areas of ECommerce applications and to give an exposure to the cyber laws. Module I Introduction : Business operations Basic features Elementslimitations of traditional commerce E-commerce- origin- growthbasic technologies- features- components- advantages- limitationstypes of E-commerce. [6 Hours] Module II E-Commerce operational framework & security .Computer systemHardware Software- Networks- Types- Extranet- Internet- Basicsfeature- internet-services- Email Internet Addressing URL- wwwweb browsers- types- internet protocol- HTML HTTP- Internet vulnerable- Hacking, Data theft, vandalism, cyber frauds, cookies, spanner etc- protection measures- pass words- firewalls, encryption , website protection . [10 Hours] Module III Web Commerce: Electronic market place- features- advertising and online marketing- purchase online- Handling money on net Electronic Payment Systems- types- credit cards- electronic Cheque- Electronic Data Interchange meaning, components- business application. [10 Hours] Module IV

5D01COM (Open Course I ) E-COMMERCE

68 E-commerce Application Areas: E- banking special feature- EFT - EGovernance -models, online trading -E Commerce in auctions, Travel & Tourism, Supply chain management etc. - e shopping. [5 Hours] Module V Cyber Laws: Information Technology Act 2000 scope- definitions objectives- authentication of electronic records powers of central Govt.- Certifying authority- duties of subscribers digital signatureprivate key, public key- penalties and adjudication - CRAT- Offences. [5 Hours] Reference: 1. Information Technology : BS Jolly & K.S Jolly (Suchitha Prakashan) 2. A profile of information Technology -Computer Digest : HR Banerjee (Jaico) 3. Electronic Commerce : Efraim Turban, Jae Lee, David King & Michael Chung (Pearson Edn. Asia, Delhi) 4 Frontiers of electronic commerce : Ravi Kalkotta & Andrew B Whinston (Wesley, Delhi) 5. E-Commerce John Wiley & Sons, Heary Et el.

SEMESTER VI 6D02 COM(Open Course-II) INDIRECT TAX AND VAT

No.of Credits -2 No.of Contact hours -36 Objective: This course intended to give the students an overview of the indirect tax system in force in India. Module I

69 Central Sales Tax Act, 1956 : Definition: Section : 2 (a.a)-Business, 2 (b)-Dealer, 2 (c)-declared goods , 2 (g)-sale, 2(h)-sales price. Principles for determination - inter state sales and purchase section. Sale and purchase in course of inter-state trade or commerce- sale or purchase outside state- sale or purchase in the course of import or exportliabilities to tax rate of tax. [10 Hours] Module II Customs Act, 1962- objectives of the Act Definitions- Notified goodsspecified goods- levy of duties warehousing goods- clearance of goods from the port- transport of goods- drawback of dutiesadjudication and appeal before the customs authorities and appellate tribunal. [6 Hours] Module III Value added Tax introduction- salient features of VAT- taxable and exempt supplies- input and output for VAT purposes basic VAT rates - Zero rating- goods outside VAT- calculation of VAT- VAT at manufacturers stage VAT at retailers stage Differences between VAT and sales Tax misuse of VAT- merits and demerits of VAToverview of important definition- Incidence and levy of tax- levy of tax on sale or purchase of goods- input tax credit- refund of input tax- total turnover- taxable turnover- reverse tax- net tax payable- Registration and permit- procedure- security to the furnished- suspension of registration issue of permits. [12 hours] Module IV Central Excise Act, 1944 : sec 2, Definition : Excisable goods, factory, manufacture, manufacture sec.3- basis of charges and classification sec .4 -Basis of valuation .Service tax : Definitions : Section 65 (7) -Assesses 65 (63) - Service Tax 65 (72)- Taxable Service 66 Charges of Service Tax 67 Valuation of Taxable Service- 68 payment of Service Tax - 69 Registration 70 Furnishing of returns. [8 Hours] Reference: 1. V.S. Datey 2. Taxmanns Excise Tariff. 3. Taxmanns 4. R.K. Jain : Indirect Taxes Law and Practice. : Central Excise Manual and Central : CENVAT Law and Procedure. : Central Excise Law Manual and Central Excise

70 Tariff of India. : Guide to Customs Procedures. : Customs Manual and Customs Tariff. : A Hank Book of Service Tax, Law, procedures. & Sanjiv Agarwal: : Guide to Service Tax. : Central Excise Manual, Century Publications Ltd., : Indirect Taxes Law and Practice (CST : Central Sales Tax Laws in 2 volumes

5. B.N. Gururaj 6. Taxmanns 7. C. Parthasarathy practice and 8. P. Veera Reddy 9. L.K. Jain Pvt. 10. V.S. Datey Act). 11. Cheturvedi

6D02 COM(Open Course- II) INSURANCE AND RISK MANAGEMENT

No.of Credits 2 No.of Contact hours -36 Objective The objective of this course is to give an exposure to the students to the recent developments in the insurance industry and risk management in India. Module I Understanding Insurance : Insurance Basic terms- Meaning & Definition- insurance mechanism- Regulation of insurance - importance social, economic, developmental- advantages- principles of insurance- insurance documents- Reinsurance Actuarial Science. [6 Hours] Module II Insurance Industry in India: Pre and post LPG Scenario- LIC, GIC, Insurance sector Reforms - Malhotra Committee- Insurance Act 1938, LIC Act IRDA Role functions- TAC- Insurance Ombudsman FDIPrivate players- Governmental initiative Bank insurance- use of online media. [9 Hours]

71 Module III Types of Insurance: Meaning, features and advantages of life, marine, health, fire and other diversified insurance products- Micro insurance- Rural Insurance GIS SLI Market Linked schemes. [6 Hours]

Module IV Risk Management: Insurance Risk - Terms- Meaning- Types- Sources of Risk- Cost and Degree of risk Meaning & Definition of Risk Management - Personal and Corporate Risk Management. [7 Hours] Module V Risk Management Process: Stages in Risk Management Process Risk identification- Risk evaluation- Risk control- Risk avoidance, Risk reduction- measures Risk financing- Risk management information system. [8 Hours] Reference: 1. Principles of Risk management & Insurance George E Rejda 2. Risk Management & Insurance Harrington 3. Risk Management & Insurance Williams 4. Insurance Industry Publication. : : : : Scott C. ICFAI Arthur

72

COMMON (GENERAL) COURSES

(to be taught by commerce teachers)

SEMESTER III
3A15 COM /BBA/BBA(T) ( COMMON [GENERAL] COURSE VIII):

DISASTER MANAGEMENT
No. of Credits: 4 No. of Contact hours: 72 Course Objective: The main objective of the course is to study the emerging approaches in disaster reduction & management. Module-I Environmental Hazards, Environmental Disasters and Environmental Stress- Meaningmanagement of environmental hazards and disasters-different approaches Landscape approach Ecosystem approach- Perception approach- relation with human ecology (12Hours) ModuleII Types of Environmental Hazards & Disasters Natural Hazards and Disasters- Planetary Hazards/ Disasters: (a) Endogenous Hazards: Volcanic EruptionEarthquakes- Landslides. (b) Exogenous Hazards: Infrequent events Cyclones Lightning Hailstorms Cumulative atmospheric hazards/ disasters: Floods Droughts Cold waves Heat waves. Extra Planetary Hazards/ disasters. Man induced

73 Hazards & Disasters: Physical hazards/ Disasters-Soil Erosion Chemical hazards/ disasters: - Release of toxic chemicals, nuclear explosion-Sedimentation processes. Biological hazards/ disasters - Population Explosion (22 Hours) Module III Approaches in Disaster Management- Three Stages: 1)Pre-disaster stage (Preparedness) Preparing hazard zonation maps ,predictability/forecasting and warning- Preparing disaster preparedness plan - Land use zoning - Preparedness through (IEC) Information, education & Communication Pre-disaster stage (mitigation) -1) Disaster resistant house construction -Population reduction in vulnerable areas - Awareness. 2) Emergency stage-Rescue training for search & operation at national & regional level Immediate relief Assessment surveys.3) Post Disaster stage-Rehabilitation: Political, administrative aspect social aspect economic aspect environmental aspect (20Hours) Module-IV Natural Disaster Reduction & Management- Provision of immediate relief measures to disaster affected people Prediction of hazards and disasters-measures of adjustment to natural hazards. Disaster Mitigation Institutions - . Meteorological Observatory Seismological Observatory- Volcano logy Institution- Hydrology Laboratory -. Industrial Safety Inspectorate Institution of Urban & Regional Planners- Chambers of ArchitectsEngineering Council- National Standards Committee. Integrated Planning- Contingency management preparedness Education on disasters Community involvement The adjustment of human population to natural hazards & disasters. Role of Media and International Organisations. (18 Hours)

References: 1. R.B Singh(Ed) 2. H.K Gupta(Ed) 3. R.B Singh India (INCED), 4. Dr. Satender 5. M.C Gupta : Disaster Management, Rawat Publications, New Delhi : Disaster Management, Universiters Press, India: : Space Technology for Disaster Mitigation in University of Tokyo : Disaster Management in Hills, Concept Publishing Co., New Delhi : Manuals on Natural Disaster Management in India, National Centre for Disaster Management, IIPA, New Delhi.

74 6. R.K Bhandani : An Overview on Natural and Man made Disaster & their Reduction, CSIR, New Delhi. 7. Kates B.I & White G.F: The Environment as Hazards, Oxfords, New York 8. Savinder Singh : Environmental Geography, Prayag Pustak Bhavan 9. . R.B Singh(Ed) : Environmental Geography, Heritage Publishers, New Delhi

No.of Credits:4 No.of Contact hours: 72

Objectives:

3A12 COM /BBA/BBA(T) ( COMMON[GENERAL] COURSE VIII) - NUMERICAL SKILLS

To understand basic concepts in mathematics which are applied in the managerial decision making. To develop an understanding of numeric problems in business and social sciences, and techniques used to model such problems. To develop mathematical skills needed to analyze numeric data used in business and social sciences. Module I Arithmetic -Average, mixtures - Ratios and proportions-Computation of interest- Simple interest, compound interest, effective yield -Future value, present value -Amortization, depreciation -Continuous compounding [15 Hours] Module II Algebra -Real and imaginary number, rational and irrational number-Set theory and simple application of Venn diagram-Truth table and its applications-Indices and surdsVariation- Logarithms-Permutations and Combinations-Compound interest-Linear simultaneous equations (3 variables only)-Quadratic equations-Solution of linear inequalities (by geometric method only) [22 Hours] Module III

75 Co-ordinate Geometry -Plain co-ordinate Geometry (Rectangular Cartesian co-ordinates only)-Length of line segments, Section ratio-Gradient of a line, equation of straight line, Circles, parabola, ellipse and hyperbola ( Standard forms only) [15 Hours] Module IV Calculus Constant &Variables, Functions, Limit & Continuity-Differentiability & Differentiation, Derivatives and their use, Successive & partial differentiationMaxima & Minima, Maxima & Minima under constraint using Lagrange transformIndefinite Integrals: as primitives, integration by substitution, integration by part Definite Integrals: Evaluation of standard integrals, as area under curve- Applications of Calculus [20 Hours] References 1.Raymond Barnett, Michael Ziegler : Essentials of College Mathematics for Business, Economics,Life Sciences and Social Sciences 2. Sancheti and V.K.Kapoor :Business Mathematics 3. M.Raghavachari :Mathematics for Management

SEMESTER IV
4A11 COM /BBA/BBA(T) ( COMMON [GENERAL] COURSE IX): ENTREPRENUERSHIP
No.of Credits:4 No.of Contact hours: 72 Objective: To help the students understand the concepts of entrepreneurship and to develop the entrepreneurial skills among them. Module I: Concept of Entrepreneurship - importance definition of entrepreneur characteristics of an entrepreneur Distinction between an entrepreneur and a manager functions of an entrepreneur Types of entrepreneur Intrapreneur theories of entrepreneurships practices to entrepreneurship development concept of women entrepreneurship - problems of women entrepreneurs. [15 Hours] Module II Factors affecting Entrepreneurial growth Rural entrepreneurship Role of entrepreneurs in economic development-

76

[4 Hours] Module III Entrepreneurial motivation Motivating factors Achievement Motivation Entrepreneurial competencies - major entrepreneurial competencies Developing competencies - Institutional efforts and role of Government in developing entrepreneurship - Entrepreneurship Development Programmes (EDPs) Need -Objectives course contents and curriculum of EDPs - phases of EDPs. [20Hours] Module IV Small Scale Business / Industry characteristics - objectives importance small business as a seed bed of entrepreneurship problems of small scale industries incentives and subsidies taxation benefits to small scale industry - Institutional Finance to entrepreneurs (meaning of project report). [15 Hours] Module V: Institutional support to Entrepreneurs Need for institutional support to small entrepreneurs National small Industries Corporation Ltd (NSIC) Small Industries Development Organization (SIDO) Small Scale Industries Board (SSIB) State Small Industries Development Corporations (SSICs) Small Industries Services Institution (SISI) District Industries Centres ( DICs ) Industrial Estates Specialized Institutions Technical Constancy Organizations ( TCOs) [18 Hours] Reference: 1. Entrepreneurial Development 2. Entrepreneurial Development Sreenivasan N.P 3. A completes guide to successful Entrepreneurship : 4. Business and Society : : P. Savavaravel Gupta C B &

G.N Panday : Davis Kath & William C Fredarick 5. Project Evaluation and Management : Singh and Mahadev 6. Entrepreneurship Development : S.S Khark.

77

4A09 COM /BBA/BBA(T) (COMMON [GENERAL] COURSE X): ENVIRONMENTAL STUDIES

No.of Credits:4 No.of Contact hours: 72 Objective: The objective of the course is to give a general awareness to the students about the environment and sociology, and environmental pollutions. Module I Brief discussion on the components of the environment, Effect of environmental degradation with example and effect on population. Brief outline of the Environment (Protection) Act 1986 should be discussed including effect on companies, contravention, penalties and return requirement. Relevance of environment legislation to Business Enterprise- Legislation vs. Social obligation of business.- Role of NGOs like green peace in Environmental protection. [20Hours] Module II Ecology : Brief outline on Elements of Ecology; Brief discussion on Ecological balance and consequences of change, principles of environmental impact assessment. Environmental Impact Assessment report (EIA) and requirement of EIA for startup manufacturing enterprise. [10 Hours] Module III Air Pollution and Control : Brief Outline of Atmospheric composition, Brief understanding of energy balance, climate, weather, dispersion. Sources and effects of pollutants in the industrial context- primary and secondary pollutants- acid rain, green house effect, depletion of ozone layer, global warming, standards and control measures required by industry in compliance to The Air (Prevention and Control of Pollution) Act 1989. [15Hours] Module IV

78 Water Pollution and Control : Brief Discussion on Hydrosphere, natural water, pollutants: their origin and effects, river/lake/ ground water pollution, The financial implication of water pollution control and steps required to be taken by industry e.g. Sewerage treatment plant- water treatment plant- Standards and control in relation to the effect of legislation by Central and State Boards for prevention and control of Water Pollution. [15Hours] Module V Land Pollution : Brief understanding of lithosphere, Pollutants (municipal, industrial. commercial, agricultural, hazardous solid waste); their original effects, collection and disposal of solid waste, recovery & conversion methods in relation to an industrial enterprise with discussion about the financial implication in a business enterprise.

[12Hours] Reference: 1. 2. 3. Environmental Science Environmental Studies : : Cunnigham, TMH A.K.De & A.K.De, New Age International : : : C.S.Rao, N.K. New Age EXCEL

Environmental Pollution Control Engineering International 4. Environmental Management BOOKS 5. Ecosystem Principles & Sustainable Agriculture Scitech

Oberoi,

Sithamparanathan,

79