Ed Sylla

SYLLABUS
DEPARTMENT OF B.COM GENERAL
DR.M.G.R.JANAKI COLLEGE FOR WOMEN

EXCELLENCE THROUGH DILIGENCE "Sathyabama MGR Maligai", 11&13, Durgabai Deshmuk Road, Chennai - 600028, Tamilnadu. Phone:044 2493 7382 , E-mail: [email protected], Web: www.mgrjanaki.ac.in.
AS PER CBCS SYSTEM (2008-2009) FOR I, II & III YEAR

DEPARTMENT OF COMMERCE GENERAL

I SEMESTER
Part I Part II Major Allied Language English Financial Accounting Business Communication Business Mathematics I (OR) Business Economics
Skill Based Subject :

Non-Tamil Students Tamil Students : : Tamil (VI Std) Non Major Elective*
II SEMESTER
Part I Part II Major Allied Language English Advanced Financial Accounting Principle of Management Business Mathematics II (OR) Indian Economy
Skill Based Subject:

Non-Tamil Students : Tamil (VI Std) Tamil Students : Non Major Elective* * Non-Major Elective Any one of the following (Semester-wise)

I Semester
1. Basics of Computer 2. Basics of Retail Marketing 3. Fundamentals of Disaster Mgt. 4. Basics of Health care Mgt.
II Semester
1.Basics of cyber law 2.Basics of Business Insurance 3.An Overview of ISO 4.Concept of Self Help Group
III SEMESTER
Major Corporate Accounting Business Law Banking Theory Law & Practice Marketing Business Statistics & Operation Research I (OR) Rural Economics
Allied
Soft Skill
Environmental Studies

IV SEMESTER
Major Advanced Corporate Accounting Company Law Financial Services Business Taxation Business Statistics & Operation Research II (OR) International Economics
Allied
Soft Skill Environmental Studies
V SEMESTER
Major Cost Accounting Practical Auditing Entrepreneurial Development Financial Management Income Tax Law & Practice I (OR) Visual Basic Programming
Elective I :
Value Education
VI SEMESTER
Major Advanced Cost Accounting Management Accounting Business Environment

Elective II :
Elective III :
Income Tax Law & Practice II (OR) Visual Basic Practical Human Resources Management (OR) Portfolio Management
Extension Activities

DETAILED SYLLABUS SEMESTER WISE
UNIVERSITY OF MADRAS
1. BACHELOR OF COMMERCE (B.Com.) CHOICE BASED CREDIT SYSTEMS (CBCS) SYLLABUS I SEMESTER Core Paper I
Theory 15: Problems 60
FINANCIAL ACCOUNTING
UNIT I Meaning and scope of Accounting, Basic Accounting Concepts and Conventions Objectives of Accounting Accounting Transactions Double Entry Book Keeping Journal, Ledger, Preparation of Trial Balance Preparation of Cash Book.

UNIT II Preparation of Final Accounts of a Sole Trading Concern Adjustments Receipts and Payments Account, Income & Expenditure Account and Balance Sheet of Non Trading Organizations
UNIT III Average Due date Account Current Classification of errors Rectification of errors Preparation of Suspense Account. Bank Reconciliation Statement UNIT IV Depreciation Meaning, Causes, Types Straight Line Method Written Down Value Method, Insurance Policy Method, Sinking Fund Method & Annuity Method. Insurance claims Average Clause (Loss of stock & Loss of Profit)
UNIT V
Single Entry Meaning, Features, Defects, Differences between Single Entry and Double Entry System Statement of Affairs Method Conversion Method

Recommended Texts 1. R.L.Gupta & V.K.Gupta, Advanced Accounting - Sultan Chand & Sons New Delhi. 2. Jain & Narang, Financial Accounting - Kalyani Publishers - New Delhi.
3. T.S. Reddy & A.Murthy, Financial Accounting - Margham Publications Chennai. 4. Shukla & Grewal, Advanced Accounting S Chand - New Delhi.
5. P.C. Tulsian Financial Accounting 6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani Publishers New Delhi.

Core Paper II
BUSINESS COMMUNICATION
UNIT I Definition Methods Types Principles of effective Communication Barriers to Communication Business Letter Layout.
UNIT II Kinds of Business Letters: Interview Appointment Acknowledgement Promotion Enquiries Replies Orders Sales Circular Complaints.
UNIT III Bank Correspondence Insurance Correspondence Agency Correspondence Correspondence with Shareholders, Directors.
UNIT IV Reports Writing Agenda, Minutes of Meeting Memorandum Office Order Circular Notes.
UNIT V

Modern Forms of Communication: Fax E-mail Video Conferencing Internet Websites and their use in Business.
Recommended Texts 1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication Sultan Chand & Sons - New Delhi. 2. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private Ltd - New Delhi. 4. Penrose, Rasbery, Myers, Advanced Business Communication - Bangalore.
5. Simon Collin, Doing Business on the Internet - Kogan Page Ltd - London. 6. Mary Ellen Guffey, Business Communication Process and Product International Thomson Publishing - Ohio.

Allied I
Paper I
(Any one of the subject)
(a) BUSINESS ECONOMICS (Allied Subject) UNIT I Introduction to Economics Wealth, Welfare and Scarcity Views on Economics - Positive and Normative Economics Definition Scope and Importance of Business Economics Concepts: Production Possibility frontiers Opportunity Cost Accounting Profit and Economic Profit Incremental and Marginal Concepts Time and Discounting Principles Concept of Efficiency
UNIT II Demand and Supply Functions: Meaning of Demand Determinants and Distinctions of demand Law of Demand Elasticity of Demand Demand Forecasting Supply concept and EquilibriuM
UNIT III Consumer Behaviour: Law of Diminishing Marginal utility Equimargianl Utility Indifference Curve Definition, Properties and equilibrium
UNIT IV

Production: Law of Variable Proportion Laws of Returns to Scale Producers equilibrium Economies of Scale Cost Classification Break Even Analysis UNIT V Product Pricing: Price and Output Determination under Perfect Competition, Monopoly Discriminating monopoly Monopolistic Competition Oligopoly Pricing objectives and Methods
Recommended Texts
1. S.Shankaran, Business Economics - Margham Publications - Ch -17

2. P.L. Mehta, Managerialo Economics Analysis, Problems & Cases - Sultan Chand & Sons - New Delhi 02.
3. Francis Cherunilam, Business Environment - Himalaya Publishing House Mumbai 04. 4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson Australia -Can -004603454.
5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03. 6. H.L. Ahuja, Business Economics Micro & Macro - Sultan Chand & Sons New Delhi 55.

(b) BUSINESS MATHEMATICS I (Allied Subject)
UNIT I Theory of Sets Set Theory Definition, Elements and Types of Sets, Operations on Sets, Relations and Functions of Sets
UNIT II Algebra Ratio, Proportion and Variations UNIT III Permutation and Combination, Binominal Theorem, Exponential and Logarithmic Series
UNIT IV Differential Calculus Differentiation Meaning -, Rules: Maxima and Minima of Univariate Functions: Application of Maxima and Minima in Business
UNIT V Interest and Annuity Bankers Discount Binary Number System

REFERENCE BOOKS:
1. Business Mathematics P.R.Vittal 2. Business Mathematics D.C. Sancheti and V.K. Kapoor 3. Business Mathematics B.M. Agarwal 4. Business Mathematics R.S. Soni Note: No Theory Questions to be asked

FIRST SEMESTER -Non Major Electives B.Com. (General), B.Com (Accounting Finance), B.Com (Banking Management), B.Com (Marketing Management), BBA, & B.Sc. ISM UNDER CBCS (w.e.f. 2008-09)
2. BASICS OF RETAIL MARKETING UNIT I Retailing Definition Retail Marketing Growth of organized retailing in India Importance of retailing
UNIT II Functions of Retailing characteristics of Retailing Types of Retailing store retailing Non-store retailing
UNIT III Retail location factors Branding in retailing private labeling Franchising concept.
UNIT IV Communication tools used in Retailing Sales promotion, e-tailing- window display

UNIT - V Supply chain management definition importance Role of information Technology in retailing.
Reference Books: 1. Modern Retail Management J.N.Jain & P.P.Singh Regal Publications , New delhi 2. Retail Management Suja Nair, Himalaya Publishing house.

II SEMESTER
Core Paper III Theory 15: Problems 60
ADVANCED FINANCIAL ACCOUNTING
UNIT I Branch Accounts: - Dependent branches Stock and debtors system Distinction between wholesale profit and retail profit Independent branch (foreign branches excluded) UNIT II Departmental Accounts: - Basis for allocation of expenses Inter departmental transfer at cost or selling price UNIT III Hire Purchase and installment Default and repossession Hire Purchase trading account Installment Purchase System, Royalty Accounts
UNIT IV

Admission of a partner Retirement of a partner Death of a partner
UNIT V Dissolution of a partnership Insolvency of a partner (Application of Indian Partnership Act 1932) Insolvency of all partners Gradual realization of assets and piecemeal distribution
Recommended Texts 1. R.L.Gupta & V.K.Gupta, Advanced Accounting - Sultan Chand & Sons New Delhi.

2. Jain & Narang, Financial Accounting - Kalyani Publishers - New Delhi. 3. T.S. Reddy & A.Murthy, Financial Accountign - Margham Publications Chennai. 4. Shukls & Grewal, Advanced Accountign S Chand - New Delhi. 5. P.C. Tulsian, Financial Accounting 6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani Publishers - New Delhi.

Core Paper IV
PRINCIPLES OF MANAGEMENT
UNIT I Management: Importance Definition Nature and Scope of Management Process Role and Functions of a Manager Levels of Management Development of Scientific Management and other Schools of thought and approaches.
UNIT II Planning: Nature Importance Forms Types Steps in Planning Objectives Policies Procedures and Methods Natures and Types of Policies Decision making Process of Decision making Types of Decision.
UNIT III Organisation: Types of Organisations Organisation Structure Span of Control and Committees Departmentalisation Informal Organisation.
UNIT IV

Authority Delegation Decentralisation Difference between Authority and Power Responsibility Recruitment Sources, Selection, Training Direction Nature and Purpose.
UNIT V Co-ordination Need, Type and Techniques and requisites for excellent Coordination Controlling Meaning and Importance Control Process.
Recommended Texts 1. C.B.Gupta, Management Theory & Practice -Sultan Chand & Sons - New Delhi.

2. L.M.Prasad, Principles & Practice of Management - Sultan Chand & Sons - New Delhi. 3. P.C. Tripathi & P.N Reddy, Principles of Managements - Tata Mc.Graw Hill - New Delhi. 4. Weihrich and Koontz, Management A Global Perspective. 5. N.Premavathy, Principles of Management - Sri Vishnu Publication Chennai. 6. J.Jayasankar, Business Management - Margham Publication - Chennai.

Allied I
Paper II.
(Any one of the allied subject)
(a) INDIAN ECONOMY (Allied subject) UNIT I Economic growth and economic Development-Features of economic development-Indicators of economic development-National Income - Basic concepts and computation of National Income
UNIT-II Major problems of Indian Economy-Poverty-Inequalities-UnemploymentPopulation. Transport & Foreign Trade
UNIT-III Agriculture Contribution to economic development-Green RevolutionIrrigation-Minor, Medium, Major irrigation works. Land Reforms-Food policy and Public Distribution System
UNIT IV Industry-Role of industries in economic development-Large and Small scale Industries-New Economic Policy 1991
UNIT V

Five Year plans in India-Achievements and failures-Economic development under Five Year Plans
Recommended Texts 1. I.C. Dingra, Indian Economy 2. Ruddar Datt & K.P.M. Sundharam, Indian Economy - S.Chand & Sons New Delhi. 3. K.N. Agarwal, Indian Economy Problem of Development of Planing Wishwa Prakasan - New Age of International Ltd. 4. S.K.Misra & V.K.Puri, Indian Economy Its Development - Himalaya Publishing House - Mumbai.

(b) BUSINESS MATHEMATICS II (Allied Subject) UNIT I Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line Segment Section Formulae (Ratio) Graduate of a Straight Line Equations of a Straight Line UNIT II Arithmetic, Geometric and Harmonic Progressions UNIT III Integral Calculus: Integration, Meaning and Rules of Integration Integration by Substitution and by Parts Indefinite and Definite Integration Application in Business (Trigonometric Functions to be excluded) UNIT IV Interpolation: Binomial, Newton and Lagranges Method UNIT V Matrices Meaning and Operations Matrix inversion Solutions to Linear Equations Payroll, Wages and Commission

REFERENCE BOOK: 1. Business Mathematics P.R. Vittal 2. Business Mathematics D.C. Sancheti and V.K. Kapoor 3. Business Mathematics B.M. Agarwal 4. Business Mathematics A.P. Varma 5. Business Mathematics R.S. Soni Note: No Theory Questions to be asked

SECOND SEMESTER -Non Major Electives B.Com. (General) , B.Com (Accounting Finance), B.Com (Banking Management), B.Com (Marketing Management), BBA, & B.Sc. ISM UNDER CBCS (w.e.f. 2008-09)
Paper -IV CONCEPT OF SELF HELP GROUPS
Objectives of the course 1. To develop an understanding of the basic concepts of SHGS. 2. To enable the students Understand the operative mechanisms of SHGS 3. To Help the students to know about the various activities undertaken by SHGS 4. To help the students to understand the concept of women empowerment through SHGS 5. To develop an understanding of the role of govt. & NGOs for the development of SHGS.
UNIT - I
Meaning, Concept and Functions of SHGS

UNIT - II
Women empowerment through SHGS
UNIT - III
Micro finance through SHGS
UNTI - IV
Social Development through SHGS
UNIT -V
Role of Govt. and NGOs in fostering SHGS
Bibliography
1. Clinical approach to promotion of entrepreneurship ED.Setty, Anmol publications Pvt., Ltd, New Delhi 2004.

2. India economic Empowerment of Women, V.S. Ganesamurthy, New Century publications, New Delhi, 1st published May 2007.
3. Readings in Microfinance, N. Lalitha Dominant publishers and Distributors, New Delhi, 1st Edition 2008. 4. Rural Credit and Self Help Groups, Micro finance needs & concepts in India, K.G.Karmakar, Sage publications, New Delhi, 1999.
5. Rural empowerment through, SHGS, NGOs & PRIs S.B.Verma, Y.T. Pavar, Deep & Deep publications, New Delhi 2005.
6. Womens Own; the Self help movement of Tamil Nadu. C.K. Gariyali, S.K. Vettivel, Vetri publishers, New Delhi, 2003.
Journals
1. Yoja na, A Development Monthly, Chief Editor Anurag Misra, Published by Ministry of information and Broad casting. 2. Kurukshetra, A Journal on Rural Development, Montly Journal, Editors; Kapil kumar, Lalitha Khurane published by Ministry of Rural Development.

Websites :
1. www.shg-india.net 2. www.tnruralbazaar.com

APPENDIX 15 (S) UNIVERSITY OF MADRAS CHOICE BASED CREDIT SYSTEM (CBCS) SYLLABUS (W.e.f. 2008-2009)
III SEMESTER Core subject: V - CORPORATE ACCOUNTING Theory Problems UNIT I Issue of Shares and Debentures Various Kinds Forfeiture Re issue Underwritting of Shares and Debentures. UNIT II Redemption of Preference Shares and Debentures Purchase of business Profits Prior to Incorporation. UNIT III Preparation of company final accounts Company balance sheet Computation of Managerial Remuneration. : 15 : 60
UNIT IV Valuation of Shares and Goodwill

UNIT V
Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.
Reference Books 1) R.L. Gupta and M. Radhaswamy -Advanced Accounts -New Delhi, Sultan Chand. 2) S.P. Jain and N.L. Narang - Advanced Accounting - Kalyani Publication.
3) T.S. Reddy A. Murthy - Corporate Acconting,- Margham Publication, Chennai. 4) Shukla, Grewal and Gupta - Advanced Accounts - S.Chand New Delhi.

Core subject: VI -
BUSINESS LAWS
UNIT I Indian Contract Act Formation Terms of contract Forms of contract Offer and acceptance - consideration.
UNIT II Capacity Flaw in consent, Void agreements Illegal agreements. UNIT III Performance Tender Quasi contract Discharge Remedies for breach of contract. UNIT IV Sale of Goods Act Sale and agreement to sell Formation Caveat emptor UNIT V Conditions and warranty Rights of unpaid seller.

REFERENCE BOOKS:
1. Business Laws- N.D. Kapoor , Sultan Chand and Sons 2. Business Laws M.R. Sreenivasan , Margam Publications 3. Business Laws M.V. Dhandapani, Sultan Chand ad Sons 4. Mercantile Law S. Badre Alam and P. Saravanavel 5. Business Law R.S.N. Pillai S. Chand 6. Mercantile Law Gogna, S. Chand. 7. Business Law Gogna , S. Chand 8. Business Law KN. Ramaswamy 9. Business Law M.C. Shukla , S. Chand & Co.

Core subject: VII - BANKING THEORY, LAW AND PRACTICE
UNIT I Banking Regulation Act, 1949(Definition of Banking, Licensing, Opening of branches, Functions of Banks, Inspection) Role of RBI and their functions.
UNIT II Commercial Banks Functions Accepting Deposits Lending of Funds, E-Banking ATM Cards, Debit cards, Personal Identification Number Online enquiry and update facility Electronic Fund Transfer Electronic Clearing System. UNIT III Opening of an Account- Types of Deposit Account Types of customers (Individuals, firms, Trusts, and Companies) Importance of customer relations Customer grievances and redressal Ombudsman. UNIT IV Principles of lending Types of Borrowings Precautions to be taken by a banker.
UNIT V

Negotiable instruments: Promissory Note Bills of Exchange, Cheque, Draft Definitions, Features Crossing Endorsement Material Alteration Paying Banker Rights and Duties Statutory Protection Dishonor of Cheques Role of collecting banker.
REFERENCE BOOKS:
1. Banking Law Theory and Practice Sundaram and Varshney Sultan Chand Co. 2. Banking and Financial Systems B. Santhanam(Margham Publishers) 3. Banking Law Theory and Practice S.N. Maheswari Kalyani Publications 4. Indian Banking Parameswaran S. Chand and Co. 5. Banking Law Theory and Practice Tanon 6. Banking Law Theory and Practice Sherlaker & Sherlaker

Core subject: VIII - MARKETING
UNIT I Introduction to Marketing Meaning Definition and Functions of Marketing Marketing Orientation Role and Importance of Marketing Classification of Markets UNIT II Market Segmentation Concept Benefits Basis and Levels. Introduction to Consumer Behaviour Need for study Consumer buying decision process Buying motives. UNIT III Marketing mix. Product Meaning Introduction to Stages of New Product Development Types Introduction to PLC Product Mix Price Pricing Policies and Methods. UNIT IV Channels of Distribution (Levels) Channel Members Promotion Communication Mix Basics of Advertising, Sales promotion and personal selling.
UNIT V Recent Trends in Marketing. A Basic understanding of E Marketing, Consumerism, Market Research, MIS and Marketing Regulations.

REFERENCES
1. Marketing Management by Rajan Saxena 2. Marketing by William J Stanton 3. Principles of Marketing by Philip Kotler 4. Marketing Management by Still and Cundiff 5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker

Allied: III
(1) BUSINESS STATISTICS AND O.R.-I
UNIT I Introduction Classification and tabulation of statistical data Diagrammatic and graphical representation of data.
UNIT II Measures of Central tendency Mean, median and mode Dispersion , Range, Quartile Deviation, Mean Deviation , Standard Deviation Measures of Skewness.
UNIT III Correlation Karl Pearsons Coefficient of Correlation Spearmans Rank Correlation Regression Lines and Coefficients.
UNIT IV Introduction to OR Linear Programming Graphical and Algebraic Solution (Simple Problems only)
UNIT - V Network Analysis - PERT and CPM (no crashing)

REFERENCE BOOKS
1. Statistical Methods S.P. Gupta, Sultan 2000. 2. Introduction to Operations Research Dr. P.R. Vittal, Margham Publications 3. Statistics - Elhance 4. Operations Research Hira a nd Gupta, S. Chand. 5. Operations Research Handy and A. Taha, Macmillan Publishers.

(2) RURAL ECONOMICS UNIT-I Structure of the Rural Economy of India Predominance of the Rural sector in the Indian Economy Features of the Indian Rural Economy.
UNIT II Role of Agriculture in Rural Development Pattern of Agricultural holding Strategy of Agricultural development and Green Revolution Problems of Agricultural Labourers and Artisans in the Rural Economy Measures to solve their problems.
UNIT-III Non-farm sector in the Rural Economy Role of Small Scale Industries, Cottage industries, Khadi and village Industries in the Rural Economy.
UNIT-IV Rural Indebtedness Causes and magnitude Role of RBI, Commercial Banks, RRBs and NABARD in rural Economy.
UNIT-V

Poverty and unemployment Problem in the rural Economy Steps taken to solve the problems Rural Development Strategy for Rural Development with special reference to PURA.
Study Material:
1. Rural Economics T.N.Chhabra and P.L.Taneja 2. Rural Economics - I.C.Dhingra 3. Fundamentals of Rural Economics S.S.M.Desai. 4. Rural Economy of India A.N.Agrawal and Kundan Lal

IV SEMESTER
Core Subject : IX - ADVANCED CORPORATE ACCOUNTING
Theory Problems UNIT I
: 15 : 60
Accounting for Price Level Changes Social responsibility Accounting Human Resources Accounting Mechanised Accounting.
UNIT II Amalgamation, Absorption and External reconstruction. UNIT III Consolidated final statement of Holding companies and subsidiary companies (Inter company owing excluded) treatment of dividend.
UNIT IV Final statements of Banking companies and Insurance companies (As per New provisions).

UNIT V Liquidation - Statement of affairs and Liquidators Final statement of Account. Reference Books 1. R.L. Gupta and M. Radhaswamy -Advanced Accounts- New Delhi, sultan Chand. 2. S.P. Jain and K.L. Narang - Advanced Accounts - Ludhi No Space ana Kalyani Publishers 3. T.S. Reddy and A. Murthy - Corporate Accounting - margham publication Chennai. 4. M.C. Shukla and J.S. Grewal - Advanced Accounts - New Delhi, S. Chand and Company.

Core Subject : X - COMPANY LAW
UNIT I Definition of Joint Stock Company Kinds Formation Incorporation
UNIT II Memorandum of Association Contents - Doctrine of Ultra Vires Articles of Association Contents Prospectus Contents Statement in lieu of Prospectus .
UNIT III Share Capital Kinds of Shares Voting Rights Borrowing powers of companies.
UNIT IV

Meetings and Resolutions Statutory Meeting Annual general meeting Extra Ordinary general Meeting - Resolutions Ordinary & Special.
UNIT V
Winding up of a company Modes of winding up winding up by the court Voluntary winding up Members voluntary winding up Creditors voluntary winding up.

REFERENCE BOOKS 1. Business Laws N.D. Kapoor, Sultan Chand and Sons 2. Business Laws M.R. Sreenivasan, Margam Publications 3. Business Laws M.V. Dhandapani, Sultan Chand and Sons 4. Company Law Avtar Singh 5. Company Law N.D. Kapoor 6. M.C.Shukla and S.S. Gulshan Principles of Company Law 7. S.M.Shah Lectures on Company Law 8. S.Badri Alam and Saravanavel - Company Law- Himalaya Publications 9. P.P.S. Gogna Text Book of Company Law S.Chand

Core Subject : XI - FINANCIAL SERVICES
UNIT I Meaning and importance of financial services Types of financial services Financial services and economic environment Players in Financial Services Sector.
UNIT II Merchant Banking Functions Issue management Managing of new issues Underwriting Capital market Stock Exchange Role of SEBI
UNIT III Leasing and Hire purchase Concepts and features Types of lease Accounts. Factoring Functions of Factor
UNIT IV Venture Capital Credit Rating Consumer Finance
UNIT V

Mutual Funds : Meaning Types Functions Advantages Institutions Involved UTI
REFERENCE BOOKS 1. Financial Services M.Y.Khan 2. Financial Services B.Santhanam 3. Law of Insurance Dr.M.N. Mishra 4. Indian Financial System H.r. Machiraju 5. A Review of current Banking Theory and Practice S.K. Basu.

Core Subject : XII - BUSINESS TAXATION UNIT I Objectives of Taxation Canons of Taxation Tax system in India Direct and Indirect Taxes Meaning and Types.
UNIT II Central Excise Duty Classification Levy and Collection of Excise duty Clearance of excisable goods- Exemption from excise duty Excise and Small Scale Industries Excise and Exports Demand, Refund, Rebate of Central Excise duty Offences and Penalties Settlement Appellate provisions.
UNIT III The Customs duty Levy and Collection of customs duty Organisation of the customs department Officers of the customs Powers Appellate machinery Infringement of the law offences and penalties Exemption from duty customs duty drawback duties free zones.
UNIT - IV Central Sales Tax Act Levy and Collection of CST -Important Definitions Sales Purchase in the course of export or import- Liability of Tax Registration of dealers Goods of Special Importance Offences and penalties.
UNIT- V

Value added tax objectives Levy of VAT Arguments in favour of VAT Difficulties in administering VAT Set off / Input Tax credit Carrying over of Tax credit Registration TIN Returns Assessment of VAT Liability Declaration form Service Tax Tax on different services Rate of Service Tax.
REFERENCE BOOKS 1. Central Excise Act. 2. Customs Act 3. Central Sales Act 4. Practical Approach to Income Tax Ahuja Girish and Gupta Ravi 5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania. 6. Indirect Taxes - Datty 7. Business Taxation - T.S. Reddy & Dr. Y. Hariprasad Reddy

Allied - IV (1) BUSINESS STATISTICS & O.R. - II
UNIT I Time Series Analysis Trend Seasonal Variation. UNIT II Index Numbers Aggregative and Relative Index Chain and Fixed Index Wholesale Index Cost of Living Index. UNIT -III Probability Addition and Multiplication Theorem Conditional probability Bayers Theorem (without proof) Simple problems.
UNIT IV Sampling Techniques Types of Sample and Sampling procedures Tests of Significance Normal , t, F, Chi square Simple problems.
UNIT -V Assignment and Transportation Problems.

REFERENCE BOOKS
1. Statistical Methods S.P. Gupta, Sultan 2000. 2. Introduction to Operations Research Dr. P.R. Vittal, Margham Publications 3. Statistics - Elhance 4. Operations Research Hira and Gupta, S. Chand. 5. Operations Research Handy and A. Taha, Macmillan Publishers

(2) INTERNATIONAL ECONOMICS UNIT I International Trade Importance of International Trade , Theories of Foreign Trade Theories of Adam Smith, Ricardo, Haberlers Hechsher Ohlin.
UNIT II Balance of Trade, Balance of Payment Concepts Causes of Disequilibrium Fixed and Floating Exchange Rates Euro-Dollar Marketing (An overview)
UNIT-III Export Management Export procedure and Documents Export Finance Export Promotion Export pricing.
UNIT-IV International Economic Organizations and its Functions, IMF, IDA , IFA, IBRD , ADB , UNCTAD , UNIDO
UNIT V

WTO and Trade Liberalization Liberalization of Trade in Manufacturing and in Agricultural Trade TRIPS , TRIMS Indian Patent Law.
REFERENCE BOOKS 1. International Trade and Export Management - Francis Cherunilam. 2. International Economics K.R. Gupta. 3. International Economics (Theory and Policy) Paul R. .Krugam and Maurice Obstfeld. 4. International Economics Robert J. Carbaugh 5. International Economics H.G. Mannur.

V SEMESTER Core Subject : XIII - COST ACCOUNTING
UNIT I Nature and scope of Cost Accounting, Cost analysis, concepts and Classifications. Installation of costing systems, cost centres and profit centers.
UNIT II Cost sheets, tenders and quotations. Reconciliation of cost and financial accounts.
UNIT III Material purchase control, Level, aspects, need and essentials of material control. Stores control Stores Department , EOQ , Stores records, ABC analysis, VED analysis. Material costing Issue of materials FIFO, LIFO, HIFO, SAM, WAM, Market price, Base stock method and standard price method.
UNIT IV Labour cost Computation and control. Time keeping, Methods of wage payment Time rate and piece rate system. Payroll procedures. Idle time and over time. Labour turnover.

UNIT V Overheads Classification, Allocation, Apportionment and Absorption. Accounting and control of overheads Manufacturing, Administration, Selling and Distribution (Primary and Secondary Distribution) Machine Hour Rate.
REFERENCE BOOKS
1. Jain S.P. and Narang K.L. Cost Accounting. 2. Khanna B.S., Pandey I.M. Ahuja G.K. and Arora M.N. Practical costing. 3. T.S. Reddy and Y. Hariprasad Reddy Cost Accounting 4. N.K. Prasad and V.K. Prasad Cost Accounting 5. Saxena and Vashist Cost Accounting. 6. Hansen / Mowen Cost Management Accounting and Control.

Core Subject : XIV - PRACTICAL AUDITING
UNIT I Meaning and definition of auditing Distinction between auditing and accounting objectives Advantages and limitations of audit scope of audit classifications of audits Audit planning, meaning Audit programme, meaning, objectives and contents audit note book, contents, usefulness of audit note book Audit working papers, meaning. Ownership and custody Test checking and Routine checking, meaning- Internal control, meaning , definition, objectives, Technique for evaluation of internal control system Internal check, meaning, objectives, difference between internal control, Internal check and internal audit.
UNIT II Vouching, meaning and definitions, objectives Trading transactions audit of ledger- Scrutinizing of ledgers - vouching of cash receipts and payments. Vouching of outstanding assets and liability verification, meaning objectives and process valuation of assets and liabilities- Distinction between verification and valuation.
UNIT III Depreciation and reserves meaning Auditors duty with regard to depreciation Reserves and provisions- Distinguish reserves and provision Depreciation of wasting Assets.
UNIT IV

Appointment of auditors appointment of first auditor appointment by central government filling of casual vacancy Appointment by special resolution Re-appointment and compulsory re-appointment ceiling on the number of Auditorship - Removal of auditor Remuneration - auditors lien qualification and disqualification Duties of the company auditor Rights and
powers of auditors different classes of auditors Audit Report Preparation and Presentation.
UNIT V EDP audit meaning -Division of auditing in EDP environment Impact of computerization on audit approach online computer system audit Types of online computer systems audit around with the computers procedure of audit under EDP system.
Reference Books : 1. Auditing D.P. Jain Konark PublishersPvt. Ltd.

2. Auditing, Principles and practice Ravinder Kumar and virender Sharma, East ern economy edition. 3. Practical Auditing B.N. Tandon Sultan Chand and Co., 4. Contemporary Audinting, Kamal Gupta Tata MC Graw Hill.

Core Subject : XV - ENTREPRENEURIAL DEVELOPMENT UNIT I Concept of Entrepreneurship Entrepreneurship Meaning Types Qualities of an Entrepreneur Classification of Entrepreneurs Factors influencing Entrepreneurship Functions of Entrepreneurs.
UNIT II Entrepreneurial Development Agencies. Commercial Banks District Industries Centre National Small Industries Corporation Small Industries Development Organisation Small Industries Service Institute. All India Financial Institutions IDBI IFCI ICICI IRDBI
UNIT III Project Management Business idea generation techniques Identification of Business opportunities Feasibility study Marketing, Finance, Technology & Legal Formalities -Preparation of Project Report Tools of Appraisal.
UNIT IV

Entrepreneurial Development Programmes (EDP) Role, relevance and achievements Role of Government in organizing EDPs Critical evaluation.
UNIT V Economic development and entrepreneurial growth Role of entrepreneur in economic growth Strategic approaches in the changing Economic scenario for small scale Entrepreneurs Networking, Niche play , Geographic Concentration, Franchising / Dealership Development of Women Entrepreneurship.
REFERENCE BOOKS : 1. Srinivasan N.P. Entrepreneurial Development 2. Saravanavel Entrepreneurial Development 3. Vasant Desai Project management

4. Jayashree Suresh Entrepeneurial development 5. Holt Entrepreneurship New Venture Creation 6. J.S. Saini & S.I. Dhameja Entrepreneurship and small business. 7. P.C. Jain Handbook for New Entrepreneurs 8. Dr. C.B. Gupta & Dr. S.S. Khanka Entrepreneurship and Small Business.

Core Subject : XVI - FINANCIAL MANAGEMENT
Theory : 15 Problems : 60 UNIT I Meaning, objectives and Importance of Finance Sources of finance Functions of financial management Role of financial manager in Financial Management.
UNIT II Capital structures planning - Factors affecting capital structures Determining Debt and equity proportion Theories of capital structures Leverage concept.
UNIT III Cost of capital Cost of equity cost of preference capital Cost of debt Cost of retained earnings weighted Average (or) composite cost of capital (WACC)
UNIT IV

Dividend policies Factors affecting dividend payment - Company Law provision on dividend payment Various Dividend Models (Walters Gordons M.M. Hypothesis) UNIT V Working capital components of working capital working capital operating cycle Factors influencing working capital Determining (or) Forecasting of working capital requirements.
Reference Books : 1. Financial Management - I.M. Pandey 2. Financial Management Prasanna Chandra 3. Financial Management S.N. Maheswari 4. Financial Management Y. Khan and Jain

Elective I (1) INCOME TAX LAW AND PRACTICE I
Theory Problems UNIT I
: 15 : 60
Meaning and features of income Important definitions under the Income Tax Act Tax Rates of Individual Assessee Residential status - Scope of total income Capital and revenue Incomes exempt from tax.
UNIT II Heads of income - Salaries Allowances Perquisites and their valuations - Deductions from salary Gratuity Pension Commutation of pension Leave Salary Profits-in-lieu of salary - Provident funds Deductions under section 80C.
UNIT III Income from House property Definition of annual value Deductions from annual value Computation of income under different circumstances.
UNIT IV

Income from Business or Profession -Allowable and not allowable expenses General deductions Provisions relating to depreciation deemed business profits Undisclosed Income / Investments - compulsory maintenance of books of accounts audit of accounts of certain persons - special provision for computing
incomes on estimated basis Computation of income from business or profession.
UNIT V Assessment of Individuals (Covering incomes under Salary, House Property, Business or Profession including sec. 80C Computation of Tax) - Filing of Return Various Return Forms Permanent Account Number (PAN) and its usage.
Reference Books 1. Students Guide to Income Tax Dr. Vinod K. Singhania, Taxman Publications Pvt. Ltd. 2. Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan Publications.

3. Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers. 4. Income Tax Theory, Law & Practice T.S. Reddy and Y Hariprasad Reddy Margham Publications.

(2) VISUAL BASIC PROGRAMMING - THEORY
UNIT I Data Types String - Numbers Variables Text Boxes Labels Creating Controls Tool Box Name Property Command button Access keys Image controls message Boxes Grid Editing tools.
UNIT II Displaying Information - Determinate Loops Indeterminate Loops Conditional Built in Functions Customizing a Form Writing Simple Programs.
UNIT III Functions and Procedures Lists Arrays Control Arrays Combo Boxes Grid control Do Events and Sub Main.
UNIT IV Event Handling Module Monitoring Mouse Activity Dialog Boxes Common controls Menus.
UNIT V

MDI Forms Database connectivity using Data control and DAO.
Note : Theory only
Reference Books
1. Visual Basic 6 The comple to Reference Noel Jerke Tata MC Graw Hill 1999. 2. Visual Basic from the Gromand Up Gary cornell - Tata MC Graw Hill 1999.
VI SEMESTER
Core Subject : XVII - ADVANCED COST ACCOUNTING

UNIT I Methods of Costing : Unit Costing Tenders or Quotations Job Costing Batch Costing EBQ.
UNIT II Contract Costing Preparation of Contract Account Contractee Account Preparation of Balance Sheet.
UNIT III Process Costing Features of Process Costing Process Accounts Process Losses and Gains.
UNIT IV Operating Costing Transport , Power Supply, Cinema Theater. UNIT V Marginal Costing as a Technique Marginal Costing BEP Analysis Profit Planning - Contribution Key Factor Margin of Safety.

Marginal Costing Decision making - Sales Mix Exploring New Markets Make or Buy Decisions Shut down or Continue.
REFERENCE BOOKS
1. S.P. Jain and K.L. Narang 2. P.T. Pattanshetty and Dr. Palekar 3. S.P. Iyengar 4. Khanna, Pandey, Ahuja and Arora 5. T.S. Reddy and Y. Hariprasad Reddy 6. Saxena and Vashist 7. Hansen/Mowen
Cost Accounting Cost Accounting Cost Accounting Practical Costing Cost Accounting
Cost Accounting Cost management Accounting and Control
Core Subject : XVIII - MANAGEMENT ACCOUNTING UNIT I
Management Accounting Meaning, scope, importance and limitations Management Accounting vs. Cost Accounting. Management Accounting vs. Financial Accounting.
UNIT II

Analysis and Interpretation of Financial Statements Nature, objectives, tools Methods Comparative Statements, Common Size statement and trend analysis.
UNIT III
Ratio Analysis Interpretation, benefits and limitations - Classification of ratios Liquidity, Profitability, turnover, capital structure and leverage.
UNIT IV
Funds flow and Cash flow statements. Budgets and budgetary control Meaning, objectives, merits and demerits Types of Budgets Production, Cash and Flexible Budgets.
UNIT V Capital Expenditure Control Capital Budgeting Techniques Pay Back Period Accounting Rate of Return Net Present Value Method.


REFERENCE BOOKS
1. Dr.Maheswari S.N. Management Accounting. 2. Chadwick The Essence of Management Accounting 3. Charles T.Horngren and Management Accounting. Gary N.Sundem Introduction to
4. Sharma and Shashi K.Gupta management Accounting 5. T.S. Reddy & Dr. Y.Hariprasad Reddy Management Accounting. 6. Hansen-Mowen Cost management Accounting and Control.

Core Subject : XIX - BUSINESS ENVIRONMENT
UNIT I The concept of Business Environment - its nature and significance Brief overview of political Cultural legal economic and social environments and their impact on business and strategic decisions.
UNIT-II Political Environment Government and Business relationship in India Provisions of Indian constitution pertaining to business.
UNIT III Social Environment Cultural heritage Social attitudes impact of foreign culture castes and communities joint family systems linguistic and religious groups Types of social organization social responsibilities of business.
UNIT IV Economic Environment Economic systems and their impact of business Macro Economic parameters like GDP -growth rate population Urbanisation Fiscal deficit Plan investment per capita income and their impact on business decisions Five Year Planning.
UNIT V

Financial Environment Financial system Commercial Banks Financial Institutions RBI Stock Exchange IDBI Non-Banking Financial Companies (NBFCs).
REFERENCE BOOKS 1. Sankaran.S. Business Environment 2. Francis Cherunilam Business Environment 3. Aswathappa Business Environment 4. Daasgupta & Sengupta Government and Business in India. 5. Srinivasan.K. Productivity and social Environment.

Elective II Theory : 15 Problems : 60 UNIT I
(1) INCOME TAX LAW AND PRACTICES II
Income under capital gains Short term, long term capital gains certain transactions not included as transfer cost of acquisition cost of improvement Indexation of cost- Capital gains under different circumstances- Exempted capital gains- computation of capital gains. UNIT II Income from other sources their computation grossing up deductions in computing income under the head and other related provisions. UNIT III Clubbing of Income Deemed incomes Provisions of the Act relating to clubbing of income Set off - Carry forward and set off of losses. UNIT IV Permissible deductions from gross total income Sec. 80C, 80CCC, 80CCCD, 80DD, 80DDB, 80E, 80G,80GG,80GGA, 80QQB, 80RRB, 80U - Assessment of Individual (Covering Capital gains, Income from other sources including the above mentioned deductions Computation of Tax). UNIT V

Income Tax Authorities Powers of the central Board of Direct Taxes (CBDT), Commissioners of Income Tax and Income Tax officers Assessment Procedures Self Assessment Best Judgement Assessment Income Escaping Assessment (Re assessment) - Advance payment of Tax Meaning and Due dates Deduction of Tax at source - Meaning.
References Books 1. Students Guide to Income Tax Dr. Vinod K. Singhania, Taxman Publications Pvt. Ltd. 2. Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan Publications. 3. Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers. 4. Income Tax Theory, Law & Practice T.S. Reddy and Y Hariprasad Reddy Margham Publications.

(2) VISUAL BASIC PRACTICAL
VB PRACTICALS
1. Develop simple calculator 2. Event handling using wring timer control 3. Performing cascading windows operation (horizontal & Vertical & tiles) 4. Changing the color, font and size of text. 5. Implementation of Drag and Drop events using images. 6. Payroll Processing 7. Inventory Management 8. E-Banking 9. Work Flow Applications 10.Electricity Bill


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SYLLABUS

DEPARTMENT OF B.COM GENERAL

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

AS PER CBCS SYSTEM (2008-2009) FOR I, II & III YEAR

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DEPARTMENT OF COMMERCE GENERAL

Skill Based Subject :

Skill Based Subject:

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

Soft Skill Environmental Studies

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DETAILED SYLLABUS SEMESTER WISE

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

(Any one of the subject)

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

1. S.Shankaran, Business Economics - Margham Publications - Ch -17

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

(b) BUSINESS MATHEMATICS I (Allied Subject)

UNIT V Interest and Annuity Bankers Discount Binary Number System

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

Core Paper III Theory 15: Problems 60

ADVANCED FINANCIAL ACCOUNTING

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

Admission of a partner Retirement of a partner Death of a partner

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

(Any one of the allied subject)

UNIT-II Major problems of Indian Economy-Poverty-Inequalities-UnemploymentPopulation. Transport & Foreign Trade

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

Paper -IV CONCEPT OF SELF HELP GROUPS

Meaning, Concept and Functions of SHGS

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

Women empowerment through SHGS

Micro finance through SHGS

Social Development through SHGS

Role of Govt. and NGOs in fostering SHGS

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

UNIT IV Valuation of Shares and Goodwill

DR.M.G.R.JANAKI COLLEGE FOR WOMEN

DR.M.G.R.JANAKI COLLEGE FOR WOMEN