Bcom It Syllabus

B.Com-IT -2010-11 & Onwards -Colleges Annexure No.
77-E
Page 1 of 46 SCAA – D t.28.05.2010
BHARATHIAR UNIVERSITY,COIMBATORE-641 046
B.Com - IT (Information Technology)
(For the students admitted during the academic year 2010-11 and onwards)
SCHEME OF EXAMINATION – CBCS PATTERN
Ins. Hrs/
Examinations
Part
week
Dur.Hr
Study
Marks
Course Title
Credits
Total
CIA
Components
SEMESTER – I
I Language-I 6 3 25 75 100 4
II English-I 6 3 25 75 100 4
III Core I – Principles of Accounting 4 3 25 75 100 4
III Core II – Information Technology 4 3 25 75 100 4
III Allied Paper I : Business Mathematics 4 3 25 75 100 4
III Core IV -Computer Applications: MS Office :Practical-I 4 3 - - - -
IV Environmental Studies # 2 3 - 50 50 2
SEMESTER – II
I Language-II 6 3 25 75 100 4
II English-II 6 3 25 75 100 4
III Core III – Financial Accounting 7 3 25 75 100 4
III Core IV – Computer Applications : Tally -Practical-I 4 3 40 60 100 4
III Allied Paper II : Business Statistics 5 3 25 75 100 4
IV Value Education – Human Rights # 2 3 - 50 50 2
SEMESTER – III
III Core V– Higher Financial Accounting 5 3 25 75 100 4
III Core VI – Data Base Management System 5 3 25 75 100 4
III Core VII – Programming with C++ 6 3 25 75 100 4
III Allied : III - Managerial Economics 5 3 25 75 100 4
III Core XI : Computer Applications : C++ -Practical II 4 3 - - - -
IV Skill based Subject-1 : Marketing Management 3 3 20 55 75 3
IV Tamil @ /Advanced Tamil # (OR) Non-major Elective-I :
Yoga for Human Excellence # / Women’s Rights # 2 3 50 50 2
Constitution of India #
SEMESTER – IV
III Core VIII– Corporate Accountings 6 3 25 75 100 4
III Core IX – Networking Management 4 3 20 55 75 3
III Core X – Software Development in VB 4 3 25 75 100 4
III Core XI–Computer Applications: Visual Basic -Practical II 4 3 40 60 100 4
III Core XII- Banking Theory 3 3 20 55 75 3
III Allied : IV - Principles of Management 4 3 25 75 100 4
IV Skill based Subject-2 :: E-Business 3 3 20 55 75 3
IV Tamil/Advanced Tamil (OR)
2 3 50 50 2
Non-major elective -II :General Awareness #
B.Com-IT -2010-11 & Onwards -Colleges Annexure No. 77-E
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List of Elective
SEMESTER –V Papers (Colleges can choose any one of the paper as electives)
III Core
Elective – IXIII A
– Software Engineering
Cost Accounting 6 3 25 75 100 4 $
III Core XIV B– Management
Business Accounting
Finance 4 3 25 75 100 4
III Core XV–CTechnology Management
Entrepreneural Development 5 3 25 75 100 4
III Core
Elective XVI A
– II – Principles of Web
Financial Designing
Management 4 3 25 75 100 4
III Core XIX:BComputer: Web Designing - Practical-III 4 3 - - - -
Financial Markets
III Elective –I : 4 3 25 75 100 4
C Investment Management
IV Skill based Subject- 3 : Brand Management 3 3 20 55 75 3
Elective - III A Income Tax and Law Practice
SEMESTER – VI
B Banking Law & Practice
III Core XVII – Management Information System 6 3 25 75 100 4
C Project Work
III Core XVIII - Java Programming 5 3 25 75 100 4
III Core XIX - Computer : Java Script - Practical –III 4 3 40 60 100 4
III Elective –II : 6 3 25 75 100 4
III Elective –III : 6 3 25 75 100 4
IV Skill based Subject- 4 : Supply Chain Management 3 3 20 55 75 3
V Extension Activities @ - - - 50 2
Total 3500 140
Includes 25% / 40% continuous internal assessment marks for theory and practical papers respectively. @
No University Examinations. Only Continuous Internal Assessment (CIA)
# No Continuous Internal Assessment (CIA). Only University Examinations.
-------------------------------------------------------
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1.1.PRINCIPLES OF ACCOUNTING
Objectives
To enhance the students with practical knowledge of book keeping and accounting
Unit - I
Fundamentals of Book-keeping – Accounting Concepts and Conventions - Journal – Ledger –

Subsidiary books – Trail balance – Preparation of bank reconciliation statement – Errors and
their rectification.
Unit - II
Apportionment of capital and revenue expenditure – Significance and methods of Inventory

valuation – Final accounts of sole trader with adjustments
Unit - III
Bills of exchange – Accommodation bills – Average due date – Account current.
Unit - IV
Accounting for consignments and joint ventures
Unit - V
Accounts of non profit organizations-receipts and payments and income and expenditure
accounts and balance sheet; accounts of professionals
Note: Problems : Theory 80:20
Books for Reference:
1. Jain and Narang, Advanced Accounting, Kalyani Publishers

2. R.L.Gupta and M.Radhaswamy, Advanced Accountancy, Sultan Chand.
3. P.C.Tulsian, Financial Accounting, Tata McGraw Hill Publications.
4. Shukla & Grewal: Advanced Accounting, (S Chand, N.Delhi, 2000)
5. Arulanandam & Raman: Advanced Accounting, (Himalaya Publ., N.Delhi, 1999)
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1.2. INFORMATION TECHNOLOGY

Objective
To impart the students the latest trends in the technological developments
Unit - I
Introduction: Managing in Information Age. Evolution of IT Management – Types of

Information Systems – Internet Based Business Systems – Value Chain Reconstruction for E-
Business – IT Management Challenges and issues – Critical success Factors for IT Managers.
Unit - II
Hardware Software And Communication: Computing Hierarchy – Input – Output Technologies

– Hardware Issues – System Architecture – Operating Systems – Network Operating Systems –
Grid Computing – Mobile Computing – Ubiquitous Computing – Application Programming –
Managing Application Development – Data Resources – Managing Data Resources – Problem of
Change and Recovery.
Unit - III
Communication Technology: Communication Technology – WWW – Intranets – Extranets –

Voice Networks Data Communication Networks – Last Mile – Wireless System – Web Hosting
– Application Service Providers.
Unit - IV
IT Applications: Enterprise Resource Planning – Enterprise System – Expert System – Decision

Support System – Neural Networks – Executive Information System – Customer Relationship
Management System – Supply Chain Management Systems – Knowledge Management – Data
Warehousing – Data Mining – Virtual Reality – E-Business and Alternatives. E-Business
Expectations and Customer Satisfaction.
Unit - V
IT Management: IT Strategy Statements – Planning Models for IT Managers Legislation and

Industry Trends. Independent Operations – Headquarters Driver – Intellectual Synergy –
Integrated Global IT – IT investment – Estimating Returns – IT Value Equation – Pricing Frame
work – Hardware and Software Buying – Factors of IT Management – Implementation Control –
Security – Quality - Ethical Issues – Chief Information Officer.
1. Garroll W. Frenzel Johne. Frenzel, Management of Information Technology, Thomson Course

Technology, Boston, 2004.
2. Henry C. Lucas. Jr, Information Technology – Strategic Decision Making for Managers, John
Wiley & Sons (Asia) Pvt. Ltd., Singapore, 2005.
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3. Efraim Turban, R. Kelly Rainer Jr, Richard E. Potter, Introduction to Information Technology,
John Wiley & Sons, (Asia) Pvt. Ltd. Singapore, 2004.
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1.3. BUSINESS MATHEMATICS
Objectives
To make the students learn the basic mathematics used for the business purposes
Unit - I
Profit and Loss - Cost Price, Selling Price, 8 Marked price, Loss, Trade discount and Cash
discount, Commission, Brokerage, Problems on these topics
Unit - II
Interest - Concept of present value, Simple 12 Interest, Compound interest, Amount at the end of
period, Equated Monthly Installment (EMI) by reducing and flat interest system, problems.
Unit - III
Shares - Concept of share, Stock Exchange, 4 Face value, Market Value, Dividend, Equity
shares, Preference shares, Bonus shares, Examples.
Unit - IV
Matrices and Determinants (up to order 14 3 only) - Definition of a Matrix, Types of Matrix,
Finding inverse of a matrix by Adjoint method. Solution of a system of linear equations having
unique solution and involving not more than three variables problems.
Unit - V
Linear Programming Problems - Graph of 10 linear equation, Graph of linear inequality,

Formulation of LPP, Solution by Graphical method, Problems relating to two variables
Recommended Books
1. Business Mathematics - V. K. Kapoor (S. Chand and Sons, Delhi)

2. Business Mathematics - Bari
3. Problems in Operation Research - P. K. Gupta and Man Mohan
4. Qualitative Methods and Operation Research - G. Gopikuttan (Himalaya Publishing House)
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COMPUTER PRACTICALS – I MS OFFICE & Tally

I SEMESTER
MS OFFICE
I - MS WORD
1. Type Chairman’s speech/ Auditor’s report / Minutes/ Agenda and perform the following
operations:
Bold, Underline, Font Size, style, Background color, Text color, Line spacing,
Spell Check, Alignment, Header & Footer, Inserting pages and page numbers,
Find and Replace.
2 . Prepare an invitation for the college function using Text boxes and clip parts.
3 . Design an invoice and Account sales by using Drawing tool bar, Clip Art, Word Art,
Symbols, Borders and Shading.
4 . Prepare a Class Time Table and perform the following operations:
Inserting the table, Data Entry, Alignment of Rows and Columns, Inserting and Deleting
the Rows and Columns and Change of Table Format.
5 . Prepare a Shareholders meeting letter for 10 members using mail merge operation.
6 . Prepare Bio-Data by using Wizard/ Templates.
II - MS EXCEL
1. Prepare a mark list of your class (minimum of 5 subjects) and perform the
following operations: Data Entry, Total, Average, Result and Ranking by using
arithmetic and logical functions and sorting.
2 . Prepare Final Accounts (Trading, Profit & Loss Account and Business Sheet) by using
formula.
3 . Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance of sales,
purchase, profit of a company by using chart wizard.
4 . Prepare a statement of Bank customer’s account showing simple and compound interest
calculations for 10 different customers using mathematical and logical functions.
5 . Prepare a Product Life Cycle which should contain the following stages:
Introduction, Growth, Maturity, Saturation, Decline.
III - MS POWERPOINT
1 . Design presentation slides for a product of your choice. The slides must include name, brand
name, type of product, characteristics, special features, price, special offer etc. Add voice if
possible to explain the features of the product. The presentation should work in manual mode.
2 . Design presentation slides for organization details for 5 levels of hierarchy of a company by
using organization chart.
3. Design slides for the headlines News of a popular TV Channel. The Presentation Should
contain the following transactions:
Top down, Bottom up, Zoom in and Zoom out - The presentation should work in
custom mode.
4. Design presentation slides about an organization and perform frame movement by
interesting clip arts to illustrate running of an image automatically.
6. Design presentation slides for the Seminar/Lecture Presentation using animation
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Effects and perform the following operations: Creation of different slides, changing
background color, font color using word art.
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2.1. FINANCIAL ACCOUNTING
Objectives
To impart the students the basic accounting principles and procedures
Unit - I
Accounting for Depreciation-need for and significance of depreciation, methods of providing

depreciation-Reserve and Provisions
Unit - II
Self-Balancing Ledgers-meaning and advantages-Accounting aspects-transfers-investment

accounts
Unit - III
Single entry system-meaning and features-statement of affairs method and conversion method
Unit - IV
Departmental accounts-transfers at cost or selling price-Branch excluding foreign branches

Unit - V
Hire purchase and installment systems including hire purchase trading account – Goods on sale
or return
NOTE: Distribution of marks for theory and problems shall be 20% and 80%

2. Gupta, R.L & Radhawsamy, M: Advanced Accounting, (S. Chand, N.Delhi, 2002)
3 . Arulanandam & Raman: Advanced Accounting, (Himalaya Publ., N.Delhi, 1999)
4. Jain & Narang: Advanced Accounting, (Kalyani Publ., N.Delhi, 2005)
5. P.C.Tulsian, Financial Accounting, Tata McGraw Hill Publications.
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COMPUTER PRACTICALS – I MS OFFICE & Tally
II SEMESTER
MS OFFICE
I - MS ACCESS
1. Prepare a payroll for employee database of an organization with the following

Details: Employee id, Employee name, Date of Birth, Department and
Designation, Date of appointment, Basic pay, Dearness Allowance, House Rent
Allowance and other deductions if any. Perform queries for different categories.
2. Create mailing labels for student database which should include at least three
Table must have at least two fields with the following details:
Roll Number, Name, Course, Year, College Name, University, Address, Phone
Number.
3 . Gather price, quantity and other descriptions for five products and enter in the Access table
and create an invoice in form design view.
4 . Create forms for the simple table ASSETS.
5 . Create report for the PRODUCT database.
Tally
II – TALLY AND INTERNET
1 . Create a new company, group, voucher and ledger and record minimum 10 transactions and
display the relevant results.
2 . Prepare trial balance, Profit and Loss A/c and Balance Sheet (with minimum of any five
adjustments).
3. Prepare inventory statement using (Calculate inventory by using all methods)
a) FIFO b) LIFO c) Simple Average Method d) Weighted Average Method
4 . Create an e-mail id and check the mail inbox.
5 . Learn how to use search engines and visit yahoo com, rediff.com, hotmail.com and
google.com
6 . Visit your University and college websites and collect the relevant data.
***********
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2.2.BUSINESS STATISTICS
Objective
To make the students aware of the statistical analysis techniques used.
Unit - I
Population and Samples - Definition of Statistics, scope of statistics in Industry, Economics,

Management Sciences and Social Sciences, Population, Sample SRSWR, SRSWOR, Stratified
Sampling (description of Sampling Procedures only)
Unit -II
Data Condenssion and Representation Raw data Attributes Variables, Classification, and
frequency curve and give curves, Diagrams - Bar and Sub divided diagram, Pie chart.
Unit - III
Measurers of Central Tendency A. M. Combined mean of two groups, Properties (Statements

only), Median and Mode.
Unit -IV
Measures of Dispersion - Absolute and 10 relative measures of dispersion, Range, Coeff. of

range Variance, S. D., Combined SD for two groups only, C. V.
Unit - V
Correlation and Regression - Correlation, types of correlation, Scatter diagram, Correlation

Coefficient, regression, lines of regression (Statements only)
1. Statistical Methods - S. P. Gupta

2. Fundamentals of Statistics - S. C. Gupta and V. K. Kapoor.
3 . Statistics (Theory Methods and Applications) - Sancheti and Kapoor.
4 . Quantitive Techniques in Business - Dr. A. B. Rao
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3.1. HIGHER FINANCIAL ACCOUNTING
Objective
To educate the students about the advanced problems and procedures in accounting
Unit - I
Partnership Accounts – Division of fixed and fluctuating capitals – past adjustments-guarantee of

profits – admission and retirements – death of partner –Amalgamation of firm
Unit - II
Insolvency of partner – Rule in garner Vs Murray – piecemeal distribution-sales of firms
Unit - III
Insurance claims – claims for loss of stock and loss of profits.
Unit -IV
Royalties including sub-lease -Voyage accounts
Unit - V
Insolvency Accounts – Statement of affairs and deficiency accounts – Insolvency of individuals

and partnership
NOTE: Distribution of marks for theory and problems shall be 20% and 80%

3. Arulanandam & Raman: Advanced Accounting, (Himalaya Publ., N.Delhi, 1999)
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3.2. DATABASE MANAGEMENT SYSTEM
Objective
To acquaint practical knowledge about creating and manipulating data in database
Unit - I
An overview of Database Management – Introduction – Definition of Database System – Data

Independence – Relational Systems-Database System Architecture –Three Levels of the
Architecture – Database Administrator – Client Server Architecture – Distributed Processing.
Unit - II
An Introduction To Relational Database – Introduction – Relational Model – Relations And

Relvars – Optimization – Transactions – An Introduction to SQL – Domains, Relations and Base
Relvars.
Unit - III
Relational Algebra – Introduction – Syntax – Semantics – Examples – Additional Operators –

Relational Calculus – Introduction – Tuple Calculus – Example –Calculus Vs Algebra-Domain
Calculus – SQL Specialties
Unit - IV
Database Design – Functional Dependencies – Introduction – Basic Definitions – Normalization

– First, Second, Third Normal Forms – BOYCE/CODD Normal Form.
Unit - V
Transaction Management – Recovery – Introduction – Transaction-Transaction Recovery –

System Recovery – Media Recovery – Concurrency – Three Concurrency Problem – Locking –
Deadlock – Serializability.
1. An Introduction to Database Systems – C.J.Date – Addision – Wesley Publications – Seventh

Edition 2000.
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3.3. PROGRAMMING WITH C++
Objective
To make the students understand the OOPS concept and various syntaxes used in C++
Unit - I
Object oriented programming: Software Evolution – OOP paradigm – Concepts, benefits, Object
Oriented Languages and Applications.
Unit - II
Introduction to the Basic concepts of C++ language – Tokens, Keywords, Identifiers, Data types,
variables, manipulators – Expression and control structures – Functions: main functions –
functions prototyping – Call by Reference – Function overloading – friend and inline functions
Unit - III
Classes and object – Constructors and Destructors – Operator overloading – Type conversions
Unit - IV
Inheritance – Single Inheritance – Multiple Inheritance – Hierachical, Hybrid Inheritance –

polymorphism – pointers – virtual functions – console I/O operations.
Unit - V
Files – Classes for file stream Operations – opening, closing and processing files – End of file
Detection – File pointers – Updating a file – Error Handling during file Operations – Command
line Arguments – Templates – Exception Handling.
1. “OBJECT ORIENTED PROGRAMMING WITH C++ - E.BALAGURUSAMY Tata McGraw
Hill Publishers Ltd., New Delhi, 1995.
2. “Object oriented Programming in C++” – Robert Lafore, Galgotia, 1994
3. “C++ -The Complete Reference: Herbert Schilt,3rd Edition, Tata McGraw Hill, Pub–Ltd,1999.
4. “Let us C++” – Yeswant Kanetkar – BPB Publications, 1999
4 . Programming with C++ - John R.Hubbard – Schaum’s outline series, 1996.
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3.4. MANAGERIAL ECONOMICS
Objective
To make the student to understand how the business organizations work by applying economic
principles in their business management.
Unit - I
Business Economics – meaning and definition, nature and scope – Economics theory – divisions
– Goal of a firm
Unit - II
Demand Analysis – Meaning, Determinants of demand, Law of Demand, Elasticity of demand –

price, income and Cross demand. Demand estimation and Demand Forecasting.
Unit - III
Product Function - Meaning and definition. Elasticity of substitution and Production. Types of
costs of Production – long run and short run costs.
Unit - IV
Markets – Forms of Market – Characteristics, Pricing – Methods – Objectives of Pricing policies

– Practices – Government intervention in Market.
Unit - V
Price Theory – Perfect Competition, monopoly, monopolistic, monopsony, duopoly, duopsony,

Oligopoly

1. Shankaran : Business Economics
2. Maheswari and Varshney : Managerial Economics
3. V.G.Mankar : Business Economics
4. P.L.Metha : Managerial Economics
5. D.Gopalakrishnan : Managerial Economics
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Computer Practicals : II - C++ & VB (Visual Basic)
III Semester
C++
1 . Program to calculate depreciation under Straight Line method and Diminishing Balance
method (using class, defining member functions outside the class).
2 . Program to calculate depreciation under Diminishing Balance method ( Using

class, defining member function inside the class)
3 . Program to calculate Economic Order Quantity (using nesting of member function).
4 . Program to print the Employees' payroll statement (using control structures).
5 . Program to calculate simple Interest and compound Interest(using nested class).
6 . Program to calculate net income of a family(using friend function in two classes).
7 . Program to print the book list of library( using array of objects).
8 . Program to prepare cost sheet (using inheritance).
9 . Program to calculate margin of safety (using multilevel inheritance).
1 0 . Program for bank transaction (using constructor and destructor).
1 1 . Program to calculate increase or decrease in working capital using operator overloading.

12. Program to create the student file and prepare the marks slip by accession the file.
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Skill Based Subject-1 : 3.5. MARKETING MANAGEMENT
Objective
To make the students understands about the ‘Product Mix’ and other marketing concepts
Unit - I
Evaluation of marketing –Modern views on marketing –concepts- product concept –selling

concepts-marketing concept-societal concepts- market planning process- marketing objective-
marketing strategy-functions of marketing management
Unit - II
Product decision –product meaning and role – product mix decision – production positioning-
branding and packaging –product life cycle – marketing strategies for introduction –growth
,maturity and declining stages –new product development process –meaning of new product –
need for developing a new product –various stages in new product development process.
Unit - III
Pricing decision – meaning and role of pricing – pricing objectives – pricing method – product
line pricing – pricing strategy for different stages in the life cycle of a product – skimming
pricing strategy – penetration pricing strategy merits and demerits
Unit - IV
Channel decision – role of distribution channel – classification of channel and intermediaries-

changes in channel of distribution – intensive, extensive and selection distribution – factors
governing choice of channel- selection of channel for new product or new company.
Unit - V
Promotional decision – promotional mix –advertising – meaning and role of advertising –

management of advertising – personal selling – importance – status of personal selling in India-
management of sales force – sales promotion – sales promotion objective- major decision in
sales promotion at dealers and at dealers and at customers level.

1. Marketing management - C.B.Mamoria and Sathish mamoria
2. Principles and practice of marketing in India - C.M.Mamoria and R.L.Joshi
3. An introduction to marketing - D.Amarchand and B.Varadharajan
4. Marketing – A Management Introduction - J.C.Gandhi
5 . Marketing Management – analysis, planning -Philip Kotler and control
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4.1. CORPORATE ACCOUNTING
Objective
To gain practical knowledge in the company accounts
Unit - I
Books of Accounts and statutory books – issue of shares and debentures – forfeiture and re-issue
of share – surrender of share – right issue – under writing.
Unit - II
Redemption of preference shares and debentures – acquisition of business – profits prior to

corporation
Unit - III
Preparation and presentation of final accounts of joint stock companies as per company law
requirements – Determination of managerial remuneration
Unit - IV
Reduction and reorganization of share capital – Amalgamation, absorption and re-construction

(excluding inter company holdings).
Unit - V
Valuation of shares and goodwill – liquidation of companies
NOTE : Distribution of marks for theory and problems shall be 20 % & 80 % Respectively.
3 . Arulanandam & Raman: Advanced Accounting, (Himalaya Publ., N.Delhi, 1999)
5. Hanif & Mukherjee : Corporate Accounting, (Tata McGraw-Hill,New Delhi,2006)
6. Maheshwari & Maheshwari: Advanced Accountancy, (Vikash Publ., N.Delhi, 2000)
7. Basu & Das: Practice in Accountancy, (Rabindra Library, Kolkata, 2003)
Page 19 of 46 SCAA – D t.28.05.2010
4.2. NETWORKING MANAGEMENT
Objectives
The paper aims to combine the fundamental concepts of data communications
Unit - I
Data Communication Concepts and Applications: Introduction to Data Communications,

Components of Data Communications, Trends in Computer Communications and Networking,
Network Applications.
Unit - II
Fundamentals of Data Communications and Networking: Physical Layer: Architectures, Devices

and Circuits, and Data Transmission., Data Link Layer: Media Access Control, Error Control in
Networks.
Unit - III
Networking: Network Layer: Network Protocols, Network Addressing and Routing. Local Area
Network (LAN): LAN Components, Ethernet, Token Ring ,
Selecting a LAN, Improving LAN Performance
Unit - IV
Back Bone Networks: Backbone Network Components, Fast Ethernet, FDDI.

Metropolitan Area Network (MAN) & Wide Area Network (WAN): Dialed Circuit Services,
Dedicated Circuit Services, Circuit-switched and Packet-switched Services, Improving MAN &
WAN Performance.
Unit - V
Network Management: Design of Business Networks, Network Management, and Network,

Security.
1. Jerry, FitzGerald and Alan, Dennis (2002). Business Data Communications &
Networking. John Wiley & Sons.
2. Tanenbaum, A. S. (2004). Computer Networks. Pearson Education.
3. David A Stamper (2003). Business Data Communications. Addison Wesley.
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4.3. SOFTWARE DEVELOPMENT IN VB (Visual Basic)
Objective
To enable students to create a software package using VB
Unit - I
Introduction to Visual Basic: Integrated Development Environment (IDE) features – VB editor –

customizing the IDE – Anatomy of a form – working with form properties – Introducing form
events & form methods.
Unit - II
Variables in Visual Basic: Declaring Variables – Data types – Null Value, Error Value, Empty
Value – The Scope of a variable – Module Level Variables – Constants – Creating your own
Constants – Scope of a Constant – Converting Data Types – Arrays – Declaring Arrays – Fixed
Size Arrays – Dynamic Arrays – Preserve Keyword – RDMIM. Writing code in Visual Basic:
The Anatomy of a Procedure – Subroutine and functions – Language Constructs : For.. Next,
The While Loop, Select case;; End Select, Exit statement, With Structure.
Unit - III
Selecting & Using controls : Introducing to Standard controls – command buttons – Text boxes –
Labels – Option buttons – Check boxes – Frame controls – List boxes – Combo Boxes – Image
objects – Picture boxes – Timer – Scroll bars – File System Controls (Drive, Dirlist, File List
Boxes).
Unit - IV
Introduction to Built-in ActiveX Control: Tool bar – The Treeview control – The Listview
control – the imagelist control – Common Dialog Control – StatusBar Control – Rich Textbook
Control – Menu Editor.
Unit - V
DDE Properties – DDE Events – DDE Methods – OLE Properties – ActiveX Control Creation
and Usage and ActiveX DLL Creation and Usage – Data Base Access – Data Control – Field
Control – Data Grid Record set using SQL to manipulate Data – Open Data base Connectivity
(ODBC).
1. Mohammed Azam, Programming with Visual Basic 6.0.– IKAS publishing house (P) Ltd.
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Computer Practicals : II - VB (Visual Basic)
IV Semester
VB (Visual Basic)
1 . Design a form with text box to perform the alignment and format function.
2 . Design a form to display the list of products by declaring array function.
3. Design a form to calculate capital budgeting technique by declaring finance function and
variable declaration using option button (Radio/Check box).
4. Design a form to display an advertisement banner using image box control with string
function.
5 . Design a form to compute cost of capital using finance function in visual basic using check
box.
6. Design a form to perform working capital analysis by declaring finance function using flex
grid control.
7. Design a form to display Break-even analysis using line and chart controls, by declaring
variables.
8. Design a form to present product details like purchases, sales, profit, etc by declaring array
functions and present the details in a rich text box(RTF).
9. Design a form to display Product Life Cycle using slider control.
10. Design a Pay Slip for an organization and create a data base using using SQL and Data
Control.
11. Design the form to display the highlights of the budget using option button and animation.
12. Design a supermarket bill to display the sales invoice, and create a database using Data
Control, option button, , check box, date picker, etc.
13. Design the form to create a bank customer database by declaring simple array and
multiple arrays using Data Control.
14. Design a form to calculate minimum, maximum, reorder, reorder quantity, EOQ and
display the inventory control records using data object.
15. Design the form to display tree view and list of folders and files from a directory of an
organization.
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4.4. BANKING THEORY
Objective
To develop the knowledge in the field of banking.
Unit - I
Origin of Banks – Definition of Banking – Classification of Banks – Banking System : Unit

Banking – Branch Banking Universal Banking & Banking Markets – Functions of Modern
Commercial Banks – Balance Sheet of a Commercial Bank – Credit creation by Commercial
Banks.
.
Unit - II
Recent Trends in Indian Banking – Automated Teller Machines – Merchant Banking – Mutual
Fund – Factoring Service – Customer Service – Credit Card – E-Banking. Privatization of
Commercial Banks – Place of Private Sector Banks in India.
Unit - III
Central Banks – Functions – Credit Control Measures – Quantitative and selective credit
control measures – Role of RBI in regulating and controlling banks.
Unit - IV
Indian Money market – Organized and Unorganized Part – Deficiencies of the Indian Money
Market – Comparison with British and American Money Market.
Unit - V
State Bank of India – its special place in the banking scene – Commercial Banks and rural
financing – Regional Rural Banks – place of Co-operative banks in the Indian Banking scene.
Development Banking – IDBI – ICICI.
1 . Banking of India - Panandigar .S.J.

2 . A Text Book of Banking - Radhasamy M & Vasudevan S.V.
3. A Text Book on Banking - Maheswari . S. N.
4 . Indian Banking - Natarajan. S. & Parameswaran .R.
5. Banking and Financial Systems - Santhanam .B.
Page 23 of 46 SCAA – D t.28.05.2010
4.5. PRINCIPLES OF MANAGEMENT
Objective
To make the students to understand the elements of effective management.
Unit - I
Definition of Management – Management and Administration – Nature and Scope of

Management - Functions of Management - Contribution of F.W. Taylor – Heniry Fayol – Mary
Parker Follet – Mc Gregor and Peter F. Drucker.
Unit - II
Planning – Meaning – Nature and Importance of Planning – Planning promises – Methods and
Types of plans – Decision Making.
Unit - III
Organization – Meaning, Nature and Importance – Process of Organization – Principles of Sound

Organization – Organization Structure – Span of Control – Organization Chart -
Departmentation – Delegation and Decentralization – Authority relationship Line, Functional
and Staff.
Unit - IV
Motivation – Need – Determinants of behavior – Maslow’s Theory of Motivation – Motivation

Theories in Management – X, Y and Z theories – Leadership styles – MBO – Management by
Exception.
Unit - V
Communication in Management – Co-Ordination – Need and Techniques – Control – Nature and

process of Control – Techniques of Control.
1. Principles of Management - Koontz and O’Donald

2. Business Management - Dinkar - Pagare
3 . The Principles of Management - Rustom S. Davan
4. Business Organization and Management - Y. K. Bhushan
5. Business Management - Chatterjee
Page 24 of 46 SCAA – D t.28.05.2010
Page 25 of 46 SCAA – D t.28.05.2010
Skill Based Subject-2 : 4.6. E-BUSINESS
Objective
The paper imparts understanding of the concepts and various application issues of e-business like
Internet infrastructure, security over internet, payment systems and various online strategies for
e-business.
Unit - I
Introduction to e-business: Electronic Business, Electronic Commerce, Electronic Commerce

Models, Types of Electronic Commerce, Value Chains in Electronic Commerce, E-Commerce in
India. Internet, World Wide Web, Internet Architectures, Internet Applications, Web Based
Tools for Electronic Commerce,
Unit - II
Intranet, Composition of Intranet, Business Applications on Intranet, Extranets Electronic Data

Interchange, Components of Electronic Data Interchange, Electronic Data Interchange
Communication Process)
Unit - III
Security Threats to e-business, Security Overview, Electronic Commerce Threats, Encryption,

Cryptography, Public Key and Private Key Cryptography, Digital Signatures, Digital
Certificates, Security Protocols over Public Networks: HTTP, SSL, Firewall as Security Control,
Public Key Infrastructure (PKI) for Security, Prominent Cryptographic Applications.
Unit - IV
Electronic Payment System, Concept of Money, Electronic Payment System, Types of Electronic
Payment Systems, Smart Cards and Electronic Payment Systems, Infrastructure Issues in EPS,
Electronic Fund Transfer.
Unit - V
E-Business Applications & Strategies- Business Models & Revenue Models over Internet,
Emerging Trends in e-Business, e-Governance, Digital Commerce, Mobile Commerce,
Strategies for Business over Web, Internet based Business Models.
1. Whitley, David (2000). e-Commerce Strategy, Technologies and Applications. Tata McGraw
Hill.
2. Schneider Gary P. and Perry, James T (1st Edition 2000). Electronic Commerce.
Thomson Learning.
3. Bajaj, Kamlesh K and Nag, Debjani (Ist Edition 1999). E-Commerce: The Cutting
Edge of Business. Tata McGraw Hill, Publishing Company Ltd., New Delhi.
Page 26 of 46 SCAA – D t.28.05.2010
5.1. SOFTWARE ENGINEERING
Objectives
To acquaint the students with the software project management concepts, techniques and issues
related to implementation.
Unit - I
Software Product and Process: Software Characteristics & Applications, Software Process,
Software Process Models; Linear Sequential Model, Prototyping Model, RAD Model,
Evolutionary Software Process Models, Software Development Process.
Unit - II
Software Project Planning and Scheduling: Software Requirement, Software Requirements,

Specification, Requirements Validation, Software Design Principles, Software Project.
Estimation: Size Oriented, Function Oriented, Software Metrics, Software Cost Estimation,
Unit - III
COCOMO Model, Project Scheduling, Software Staff & Personnel Planning, Rayleigh Curve,
Software Team Organization & Control Structure. Project Monitoring & Control Techniques
Unit - IV
Software Quality Assurance & Configuration Management: Software Quality, Software Quality
Assurances, Software Testing, Formal Technical Reviews, ISO Software Quality, Standards,
Software Configuration Management, SCM Process, Configuration Audit.
Unit - V
Risk Management: Software Risks, Reactive and Pro-active Risk Strategies, Risk
Identification, Risk Projection, Risk Mitigation, Risk Monitoring and Management
1. Roger. S. Pressman (2001). Software Engineering: A Practioner’s Approach. McGraw

Hill, New Delhi, Fifth Edition.
2. Aggarwal, K.K.& Singh, Yogesh (2005). Software Engineering. New Age International.
3. Walker Royce (2001). Software Project Management: A Unified Framework. Pearson
Education Asia, Singapore, First Edition.
Page 27 of 46 SCAA – D t.28.05.2010
5.2. MANAGEMENT ACCOUNTING
Objective
To develop the understanding of accounting tools and information and their uses in Decision
making
Unit - I
Introduction-Management Accounting-Need and importance-Meaning Definition-Objectives and

Scope, its distinction between Financial and Cost accounting-Advantages and limitations of
Management accounting management - Accountant-Role-Essential qualities
Unit - II
Financial Statement Analysis-Interpretation and criticism of financial statements-Trend

percentages-Inter firm Comparison-Necessity and limitations.
Unit - III
Ratio Analysis-Meaning, advantages, limitations, Balance sheet ratios, Profit & Loss A/c Ratios,
Liquidity, Solvency ratios, Overall Performance ratios (Advanced Problems)
Unit - IV
Fund flow statement and cash flow statement-advantages of fund flow statement, distinction
between Fund flow and Cash flow statement.
Unit - V
Marginal Costing-As a tool of decision making, Fixed and variable cost, contribution, Break
even analysis, Profit Volume Ratio, Limiting factor, Marginal costing and important
management decision (Problems on decision making only).
1. R. N. Anthony / G. A. Walsh : Management Accounting

2. M. Y. Khan. K. P. Jain : Management Accounting
3 . I. M. Pandy : Management Accounting
4. J. Betty : Management Accounting
5. Sr. K. Paul : Management Accounting
6. Dr. Jawharlal : Management Accounting
7. Manmohan Goyal : Management Accounting
8. S. N. Maheshwari : Principles of Management Accounting
9. Ravi M. Kishore : Financial Management (Taxmann, New Delhi)
10. R. K. Sharma and Shashi K. Gupta : Management Accounting
Page 28 of 46 SCAA – D t.28.05.2010
5.3. TECHNOLOGY MANAGEMENT
Objectives
This course is designed to help students to understand the importance of managing technology,
innovation and change at the firm’s level and also at the national level.
Unit - I
Technology Management : Understanding Technology and its Relationship with Wealth of

Nations and Firms Specific Knowledge; Technology Life Cycles, Technology Acquisition and
Absorption; Technology Exports / Joint venture Abroad. Technological Forecasting and
Perspective Planning in Business Enterprises. Global Trends in Technology Management.
Unit - II
Change Management: Understanding the Nature, Importance, Forces, Types of Change;

Diagnosing Organizational Capability to Change-strategy, Structure, Systems and People;
Personal Imperatives for Change, Building Culture for Change. Change Imperatives of New
Technologies. Managing Transformations.
Unit - III
Innovations Management: Invention vs. Innovation; Innovation Strategies, Models; Concurrent

Unit - IV
Engineering; Process Innovation. Economics of Innovation. Innovation Management.
Unit - V
Creative and Lateral Thinking Management: Creative Thinking, Problem Solving, Managing
Lateral Thinking.
1. Azad, R. R.(2000). Technology Transfer & Joint Ventures Abroad. Deep & Deep
Publications,India.
2. Tushman, M.L. & Lawrence, P.R. (1997). Managing Strategic Innovation & Change.
Oxford University Press, USA, New York.
3. Jones T. (2003). Innovating at the Edge: How Organizations Evolve and Embed
4. Innovation Capability. Butterwork Heinemann, U. K.
Page 29 of 46 SCAA – D t.28.05.2010
5.4. PRINCIPLES OF WEB DESIGNING
Objective
To impart the conceptual knowledge in creating a web page
Unit - I
HTML & Graphics: HTML 4.0 Tag Reference, Global Attributes, Event Handlers, Document
Structure Tags, Formatting Tags, List Tags, Hyperlinks, Image & Image map, Table Tags, Form
Tags, Frame Tags, Executable Content Tags. Image Maps, Advanced Graphics, Tables, Frames,
forms & Style Sheets.
Unit - II
XML: Introduction to XML, Problems with HTML & SGML. Types of XML Markup.
Document Type Definitions, Linking, Using Style Sheets with XML, XML Summary
Unit - III
Introduction to Java Scripting, Web Browser Object Model, Manipulating Windows & Frames
with Java Script. Using Java Script to create smart forms. Cookies and State Maintenance:
Maintaining State, Introduction to Cookies, Advantages and limitations of Cookies,
Disadvantages of Cookies, How to Use Cookies, which Servers and Browsers support Cookies.
Introduction to DHTML. Advanced Netscape DHTML, Advanced Microsoft DHTML & Cross
browser DHTML.
Unit - IV
CGI & Server side scripting, CGI & the WWW, Beyond HTML with CGI, How CGI works.
CGI Server requirements for WINDOWS-NT & UNIX, CGI script structure, Standard CGI
Environment Variables, CGI Libraries, Java Servlets, Server-Side
Unit - V
Java Script.-Web Database Tools, ORACLE & MS-ACCESS, Database tools, PHP, Server Side
includes. Visual Basic, Scripting Edition & Active Server Pages
1. Using HTML 4, XML & JAVA by Eric Ladd & Jim O’Donell (Platinum Edition) (PHI)
2. PERL & CGI by Elizabeth Castro (Pearson Education
Page 30 of 46 SCAA – D t.28.05.2010
Computer Practicals – III : Web Designing & Java

V Semester
INTERNET AND WEB DESIGN

1. Create web pages for a business organization using HTML Frames.
2. Create a Program using HTML to display the ordered list and unordered list of a
Departmental Store.
3. Program to display Image and text using HTML tag for an advertisement of a
Company Product.
4 . Create a table to display list of products using HTML tag.
5. Create a document using Formatting and alignment to display Sales Letter. 6.

Create a Resume using HTML Tags.
7. Create a website of your department with minimum five links using HTML.
8. Create a document using Form to support Local Processing of Order form.
9. Create a Form of the Customer Survey for the user to enter General name and
address information.
10. Create a Frame to display a multiform document.
--------------------------------
Page 31 of 46 SCAA – D t.28.05.2010
Skill Based Subject-3 : 5.5. BRAND MANAGEMENT
Objective
To teach the importance of brand and its impacts among the customers
Unit - I
Introduction- Basic understanding of brands – concepts and process – significance of a brand –

brand mark and trade mark – different types of brands – family brand, individual brand, private
brand – selecting a brand name – functions of a brand – branding decisions – influencing factors.
Unit - II
Brand Associations: Brand vision – brand ambassadors – brand as a personality, as trading asset,
Brand extension – brand positioning – brand image building
Unit - III
Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes –
brand equity – role of brand manager – Relationship with manufacturing - marketing- finance -
purchase and R & D – brand audit
Unit - IV
Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through acquisition
takes over and merger – Monitoring brand performance over the product life cycle. Co-branding.
Unit - V
Brand Strategies: Designing and implementing branding strategies – Case studies
1. Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 2003.
2. Lan Batey Asian Branding – “A great way to fly”, Prentice Hall of India, Singapore 2002.
3. Jean Noel, Kapferer, “Strategic brand Management”, The Free Press, New York, 1992.
4 . Paul Tmeporal, Branding in Asia, John Wiley & sons (P) Ltd., New York, 2000.
5 . S.Ramesh Kumar, “Managing Indian Brands”, Vikas publishing House (P) Ltd., New Delhi,
2002.
6 . Jagdeep Kapoor, Brandex, Biztantra, New Delhi, 2005.
Page 32 of 46 SCAA – D t.28.05.2010
6.1. MANAGEMENT INFORMATION SYSTEM
Objectives
The objective of this paper is to expose the students to the managerial issues relating to
information systems and help them identify and evaluate various options in this regard.
Unit - I
Meaning and Role of Information Systems Types of Information Systems: Operations Support
Systems, Management Support Systems, Expert Systems, and Knowledge Management Systems.
Unit - II
Information Systems for Strategic Management: Competitive Strategy Concepts, Strategic Role
of Information Systems. Integrating Information Systems with Business Strategy, Value Chain
Analysis, and Strategic Information Systems Framework
Unit - III
Planning for Information Systems: Identification of Applications, Business Planning Systems

and Critical Success Factors, Method of Identifying Applications, Risks in Information Systems
Resource Requirements for Information Systems: Hardware and Capacity Planning, Software
Needs, Procurement Options – Make or Buy decisions, Outsourcing as an Option.
Unit - IV
Emerging Concepts and Issues in Information Systems: Supply Chain Management, Customer
Relationship Management, ERP. Introduction to Data Warehousing, Data Mining and its
Applications, Emerging Concepts in Information System Design and Application
Unit - V
Research Project:
Each student will write a research paper on a specific Information System related issue of their
choice. This paper may include the following:
• Historic Development
• Examination of Current Issues
• Exploration of the Actual or Expected Impact on Employees, Industry or Government,
Presentation of available Alternatives if Applicable
• References
1. Kenneth,Laudon & Jane Laudon (2005).MIS: Managing the Digital Firm.Pearson Education.
2. James, A. O’Brien (2005). Introductio n to Information Systems. Tata McGraw Hill.
3. Turban, E., McLean, E. and Wetherbe, J. (2001). Information Technology for Management:
Making Connections for Strategic Advantage. John Wiley and Sons.
4. Jawadekar, W. S. (2004). Management Information Systems. Tata McGraw Hill.
Page 33 of 46 SCAA – D t.28.05.2010
6.2. JAVA PROGRAMMING

Objective
To enhance the students the knowledge about the operators and syntaxes used in Java
Unit - I
Internet – Overview –Internet Protocols – Internet address – Internet access – Applications –

Future of Internet and intranet related Applications. – Basic concepts of OOP – benefits of OOP
– Object Oriented applications of OOP – Data types, variables and arrays – Programs with input,
numeric input – type conversion and casting.
Unit - II
Operators – Arithmetic operators – Bitwise operators – Relational operators – Relational

operators – Boolean operators – Logical operators – Assignment operators? Operators - Control
statement – Selection statements – if, switch, iteration statements – while, do while, for, nested
loops – jump statements, break, continue, return statements.
Unit - III
Class fundamentals – Declaring Objects – Assigning Object Reference Variables – Introducing

methods – Constructors – The this keyword – Garbage collection – The finalize () method.
Overloading Methods – Objects as Parameters – Arguments Passing – Returning Objects –
Recursion – Access Control – Static – Final – Arrays – Nested and Inner Classes – String Class –
Command Line Arguments.
Unit - IV
Inheritance Basics – Using Super – Creating a Multilevel Hierarchy – When Constructors are
called – Method Overriding – Dynamic Method Dispatch – Using Abstract Classes – Using final
with Inheritance – The Object Class.
Packages – Access Protection – Importing Packages – Interfaces.
Unit - V
AWT classes – Windows fundamentals – Working with Frame windows – Working with
graphics – Paint Mode – Fonts – Text and Graphics – AWT Controls – Labels – Buttons –
Menus – Handling Events by Extending AWT Components.
Applet fundamentals – Applet Class – Understanding HTML Applet Tag.
1. Internet and Intranet Engineering – Daniel Minoli – Tata McGraw Hill, 1999
2. Java – The complete Reference, Patrick Naughton & Herbert Schildt, Tata McGraw Hill.
3. Programming with Java – John R Hubbard – Schuam’s Outline Series
Page 34 of 46 SCAA – D t.28.05.2010
-------------------------------
Page 35 of 46 SCAA – D t.28.05.2010
Computer Practicals – III : Web Designing & Java

VI SEMESTER
JAVA SCRIPT
1. Write a program to check whether a given number is prime or not.
2. Write a program to check whether the given year is leap year or not.
3. Write a program to find the Sum of the series x+x2/2! +X3/3! +…+xn/n! 4. Write
a program to find and replace a word with a string.
5. Write a program to prepare the mark list using Inheritance.
6. Create a simple calculator applet that implements the 4 basic mathematical

Function
7 . Write a JAVA applet to calculate the payroll of employees.
8 . Write a JAVA applet to create a simple spread sheet.
9 . Create a program to perform Banking Transactions.
1 0 . Create a Program to display the resume of employees.
--------------------------------
Page 36 of 46 SCAA – D t.28.05.2010
Skill Based Subject-4 : 6.3. SUPPLY CHAIN MANAGEMENT
Objective
To create awareness about the supply chain activities taken in order to deliver the goods
Unit - I
Supply Chain Management – Global Optimisation – importance – key issues – Inventory

management – economic lot size model. Supply contracts – centralized vs. decentralized system
Unit - II
Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on grocery
industry – retail industry – distribution strategies
Unit - III
Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer –
supplier partnership – advantages and disadvantages of RSP – distributor Integration
Unit - IV
Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy
decision – e-procurement – frame work of e-procurement
Unit - V
Dimension of customer Value – conformance of requirement – product selection – price and

brand – value added services – strategic pricing – smart pricing – customer value measures
1. Rushton, A., Oxley, J & Croucher, P (2nd Edition, 2000). Handbook of Logistics and
Distribution
Management. Kogan Page.
2. Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith. (2nd Edition, 2004).
Designing and Managing the Supply Chain: Concepts, Strategies and Case Studies.
Irwin/McGraw Hill 32
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Page 37 of 46 SCAA – D t.28.05.2010
List of Elective Papers (Colleges can choose any one of the paper as electives)
Elective – I A Cost Accounting
B Business Finance
C Entrepreneurial Development
Elective – II A Financial Management
B Financial Markets
C Investment Management
Elective - III A Income Tax and Law Practice
B Banking Law & Practice
C Project Work
Elective
A COST– ACCOUNTING
I
Objective
To provide adequate knowledge on Cost Accounting Practice
Unit - I
Overview of basic concepts in Cost Accounting - Element of Cost : Material, Labour and
Overheads.- Material : Purchase procedure, storage and Inventory control, Landed cost of
Material receipts. Methods of Pricing- issues, Methods of Inventory control - Labour :
Classification of Labour, Principles and Methods of Remuneration, Accounting of Labour cost,
Job evaluation and Merit rating-.
Unit - II
Overheads: Meaning, classification, allocation, apportionment and absorption, Accounting of overheads.

Unit - III
Methods of Costing Job costing, Batch costing, Unit costing, Contract Costing,
Unit - IV
Process Costing, Costing of by-products and joint products.

Unit - V
Standard Costing – Analysis of Variance - Cost Book Keeping and Reconciliation between Cost
and Financial Accounts
1. Ravi Kishor : Advanced Cost Accounting and Cost Systems, Taxmann’s Allied
Services Pvt. Ltd. New Delhi
2. N.K.Prasad : Principles and Practice of Cost Accounting, Book Syndicate Pvt.Ltd. Calcutta
3. S. P.Iyengar: Cost Accounting Principles and Practice, Sultan Chand & Sons, New Delhi
Page 38 of 46 SCAA – D t.28.05.2010
4. M.N.Arora:Cost Accounting Principles & Practice,Vikas Publishing House Pvt.Ltd. NewDelhi.
Page 39 of 46 SCAA – D t.28.05.2010
Elective
B BUSINESS
–I FINANCE
Subject Description : This course aims to throw light on the importance of Finance to
Business and the proper ways of managing it.
Goals : To enable the students to know the intricacies of Business Finance.
Objectives : On successful completion of this course, the student should be
well versed in the concept of Business Finance and the
Application of Finance to Business.
Unit – I
Business Finance: Introduction – Meaning – Concepts - Scope – Function of Finance Traditional

and Modern Concepts – Contents of Modern Finance Functions.
Unit – II
Financial Plan: Meaning - Concept – Objectives – Types – Steps – Significance – Fundamentals.
Unit – III
Capitalization - Bases of Capitalization – Cost Theory – Earning Theory – Over Capitalization –

Under Capitalization : Symptoms – Causes – Remedies – Watered Stock – Watered Stock Vs.
Over Capitalization.
Unit – IV
Capital Structure – Cardinal Principles of Capital structure – Trading on Equity – Cost of Capital
– Concept – Importance – Calculation of Individual and Composite Cost of Capital.
Unit – V
Sources and Forms of Finance: Equity Shares, Preference Shares, Bonds, Debentures and Fixed
Deposits – Features – Advantages and Disadvantages- Lease Financing: Meaning – Features –
Forms – Merits and Demerits.

1 . Essentials of Business Finance - R.M. Sri Vatsava
2 . Financial Management - Saravanavel
3. Financial Management - L.Y. Pandey
4. Financial Management - S.C. Kuchhal
5. Financial Management - M.Y. Khan and Jain
Page 40 of 46 SCAA – D t.28.05.2010
Elective
C ENTREPRENEURIAL
–I DEVELOPMENT
Subject Description : This course enables the students to know the fundamentals of
being a good entrepreneur.
Goals : To enable the students to learn the concept of Entrepreneurship
well versed in Concept relating to entrepreneur , Knowledge in
the finance institution, project report incentives and subsidies.
Unit – I
Concept of entrepreneurship : Definition Nature and characteristics of entrepreneurship –

function and type of entrepreneurship phases of EDP. Development of women entrepreneur &
rural entrepreneur – including self employment of women council scheme.
Unit – II
The start-up process, Project identification – selection of the product – project formulation
evaluation – feasibility analysis, Project Report.
Unit – III
Institutional service to entrepreneur – DIC, SIDO, NSIC, SISI, SSIC, SIDCO – ITCOT, IIC,
KUIC and commercial bank.
Unit – IV
Institutional finance to entrepreneurs : IFCI, SFC, IDBI, ICICI, TIIC, SIDCS, LIC and GIC,
UTI, SIPCOT – SIDBI commercial bank venture capital.
Unit – V
Incentives and subsidies – Subsidized services – subsidy for market. Transport – seed capital
assistance - Taxation benefit to SSI role of entrepreneur in export promotion and import
substitution.
1 . Entrepreneurial Development – C.B.Gupta and N.P.Srinivasan

2 . Fundamentals of Entrepreneurship and Small Business –Renu Arora & S.KI.Sood
3. Entrepreneurial Development – S.S.Khanka
4. Entrepreneurial Development – P.Saravanavel
5. Entrepreneurial Development – S.G.Bhanushali
6. Entrepreneurial Development – Dr.N.Ramu
Page 41 of 46 SCAA – D t.28.05.2010
Elective – II A FINANCIAL MANAGEMENT
Objective
To acquaint knowledge about the budgetary controls used in the corporate
Unit - I
Evolution of financial-management, scope and objectives of financial management. Capital

budgeting: Capital Budgeting Process, Project formulation & Project Selection, Introduction to
Various Capital Budgeting Techniques; Payback Period Method, Average rate of return, Net
Present Value method, IRR, Benefit-Cost Ratio, Capital Rationing.
Unit - II
Sources of Long term funds: Equity shares, Preference shares, Debentures, Public deposits,
factors affecting long term funds requirements.
Unit - III
Lease financing: Concept, types. Advantages and disadvantages of leasing.

Capital Structure: Determinants of Capital Structure, Capital Structure Theories, Cost of Capital,
Operating and Financial Leverage.
Unit - IV
Working Capital: Concepts, factors affecting working capital requirements, Determining

working capital requirements, Sources of working capital.
Unit - V
Management of Retained Earnings: Retained earnings & Dividend Policy, Consideration in

dividend policy, Forms of Dividends, Dividend Theories, Bonus Shares, .EVA, MVA and
CAPM

1. S N Maheshwari, Financial Management Principles and Practice.
2. Khan and Jain, Financial Management.
3. Sharma and Sashi Gupta, Financial Management.
4. I M Pandey, Financial Management.
5 . James c Vanhorne, Financial Management.
6 . Prasanna Chandra, Financial Management
Page 42 of 46 SCAA – D t.28.05.2010
Elective – II B FINANCIAL MARKETS
Subject Description : This course aims to create awareness about the role and
importance of these agencies in Corporate Financing.
Goals : To enable the students to know the functioning of Indian Financial
Markets and Institutions.
Objectives : On successful completion of this course, the student should know
about the methods of financing by this agencies and the key role
played by them in Corporate Financing.
Unit – I
Financial Markets – Structure of Financial Markets – Financial Investment – Money Market in

India – Indian Capital Markets – Difference between Money Market and Capital Market –
Classification and object of Indian Money Markets and Structure of Capital Markets.
Unit – II
Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – Merchant
Banking - Role and Functions of Merchant Bankers in India – Under writing.
Unit – III
Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock Exchange
– Various Speculative Transactions – Role of SEBI – Regulation of Stock Exchange.
Unit – IV
Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – LIC –
GIC – UTI – Mutual Funds – Investments Companies.
Unit – V
New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture Capital –
Dimension Functions – Venture Capital in India – Factoring – Types – Modus Operandi of
Factoring – Factoring as Source of Finance – Securitization of assets – Mechanics of
Securitization- Utility of Securitization – Securitization in India,
1 . Essentials of Business Finance - R.M. Sri Vatsava

2 . Financial Management - Saravanavel
3. Financial Management - L.Y. Pandey
4. Financial Management - S.C. Kuchhal
5 . Financial Management - M.Y. Khan and Jain
6. Principles of Financial Management - S.N. Maheshwari
7 . Financial Management Theory and Practice - Prasanna Chandra
Page 43 of 46 SCAA – D t.28.05.2010
Elective – II C INVESTMENT MANAGEMENT
Objective
The objective of this course is to impart knowledge to students regarding the theory and practice
of Security Analysis and Investment Decision Making Process, including Portfolio Management.
Unit - I
Investment Choices and Alternatives; Forms of Investment; Investment in Financial Assets;

Money market and Capital Market Investment Instruments; Investment Objectives; Investment-
Return and Risk;
Unit - II
Investment Market; Primary and Secondary Markets; New Issue Market; Listing of Securities;
Operations of India Stock Market; Cost of Investing in Securities; Mechanics of Investing;
markets and Brokers; Regulation and Control over investment market; Role and Guidelines of SEBI;
Unit - III
Fundamental Analysis; Valuation Theories of Fixed and Variable Income Securities Risk
Analysis in Investment Decision; Systematic and Unsystematic Risk;
Unit - IV
Stock Market Analysis- Technical Approach; Efficient Market Theory; Weak and Semi-strong
form of Efficient Market; Investment decision making under Efficient market Hypothesis
Unit - V
Introduction to Portfolio Management – An Optimum portfolio Selection Problem, Markowitz

Portfolio Theory, Sharpe: Single Index Model; Capital Asset Pricing Model
1. Alexander, Gordon J. and Sharpe, William F. (1989), “Fundamental of Investments”, Prentice

Hall Inc, Englewood Cliffs, New Jersey. (Pearson Education).
2. Ballad, V. K, (2005), “Investment Management Security Analysis and Portfolio
Management”, 8th Ed, S. Chand, New Delhi.
3. Elton, Edwin, J. and Gruber, Martin, J. (1984), “Modern Portfolio theory and
Investment Analysis”, John Wiley, New York.
4. Fischer, Donald, E. and Jordan, Ronald, J. (1995), “Security Analysis and Portfolio
Management”, 6th Ed, Pearson Education.
5. Fuller, Russell, J. and Farrell, James, L. (1993), “Modern Investment and Security
Analysis”, McGraw Hill, New York.
6. Haugen, Robert, H. (198), “Modern Investment Theory”, Prentice Hall Inc, Englewood
Cliffs, New Jersey. (Pearson Education).
.
Page 44 of 46 SCAA – D t.28.05.2010
Elective
INCOME– TAX
III A LAW & PRACTICE
Subject Description : This course aims to provide an in-depth knowledge on the

provisions of Income Tax.
Goals : To familiarize the students with recent amendments in Income-tax.

well versed in the prevailing act.
UNIT - I
Income Tax Act – Definition of Income – Assessment year – Previous Year – Assessee – Scope
of Income – Charge of Tax – Residential Status – Exempted Income.
UNIT - II
Heads of Income: Income from Salaries – Income from House Property.
UNIT - III
Profit and Gains of Business or Profession – Income from Other Sources.
UNIT - IV
Capital Gains – Deductions from Gross Total Income.
UNIT - V
Set off and Carry forward of losses – Aggregation of Income- Computation of Tax liability –
Assessment of Individuals.
Note: Distribution of Marks between theory and problem shall be 40% and 60% respectively.
1. Gaur and Narang, “Income Tax Law and Practice” Kalyani publishers New Delhi
2. Dr. HC Mehrotra, “Income-tax Law and Accounts” Sahithya Bhavan publishers
Page 45 of 46 SCAA – D t.28.05.2010
Elective – III B BANKING LAW & PRACTICES
Subject Description : This course aims to enlighten the students on the Recent Trends
in Banking and the regulating provisions.
Goals : To enlighten the students’ knowledge on Banking Regulation Acts.
Objectives : After the successful completion of the course the student should
have a through knowledge on Indian Banking System and Acts
pertaining to it.
Unit – I
Definition of banker and customer – Relationships between banker and customer – special
feature of RBI, Banking regulation Act 1949. RBI credit control Measure – Secrecy of customer
Account.
Unit – II
Opening of account – special types of customer – types of deposit – Bank Pass book – collection
of banker – banker lien.
Unit – III
Cheque – features essentials of valid cheque – crossing – making and endorsement – payment of
cheques statutory protection duties to paying banker and collective banker - refusal of payment
cheques Duties holder & holder id due course.
Unit – IV
Loan and advances by commercial bank lending policies of commercial bank - Forms of
securities – lien pledge hypothecation and advance against the documents of title to goods –
mortgage.
Unit – V
Position of surety – Letter of credit – Bills and supply bill. Purchase and discounting bill
Traveling cheque, credit card, Teller system.

1. Sundharam and Varshney, Banking theory Law & Practice, Sultan Chand & Sons., New Delhi.
2. Banking Regulation Act, 1949.
3 . Reserve Bank of India, Report on currency and Finance 2003-2004.
4 . Basu : Theory and Practice of Development Banking
5. Reddy & Appanniah : Banking Theory and Practice
6 . Natarajan & Gordon : Banking Theory and Practice
Page 46 of 46 SCAA – D t.28.05.2010
Elective – III C PROJECT WORK
1) A Guide has been allotted to each student by the department. Student can select any topic in
discussion with the supervisor. Students should maintain a work diary were in weekly work carried
out has to be written. A guide should review the work every week and put his/her signature. The
work diary along with project report should be submitted at the time of viva voce.
2) CIA Marks Distribution:

A minimum of two reviews have to be done, one at the time finalizing the
questionnaire/identifying the primary data and the second review at the time of
commencement of report writing. They should be asked to present the work done to the
respective guide in the two reviews. The guide will give the marks for CIA as per the norms
stated below:
First Review 10 Marks
Second Review 10 Marks
Work Diary 05 Marks
__________
25 Marks
__________
3) End Semester Examination:
The evaluation for the end semester examination should be as per the norms
given below:
External Examiner 25 Marks
Internal Examiner 25 Marks
Viva-Voce Examination 25 Marks (Jointly given by the external and
internal examiner)
_________
75 Marks
_________
******************

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B.Com-IT -2010-11 & Onwards -Colleges Annexure No.

Fundamentals of Book-keeping – Accounting Concepts and Conventions - Journal – Ledger –

Apportionment of capital and revenue expenditure – Significance and methods of Inventory

Bills of exchange – Accommodation bills – Average due date – Account current.

Accounting for consignments and joint ventures

Note: Problems : Theory 80:20

Books for Reference:

1. Jain and Narang, Advanced Accounting, Kalyani Publishers

1.2. INFORMATION TECHNOLOGY

Introduction: Managing in Information Age. Evolution of IT Management – Types of

Hardware Software And Communication: Computing Hierarchy – Input – Output Technologies

Communication Technology: Communication Technology – WWW – Intranets – Extranets –

IT Applications: Enterprise Resource Planning – Enterprise System – Expert System – Decision

IT Management: IT Strategy Statements – Planning Models for IT Managers Legislation and

Books for Reference:

1. Garroll W. Frenzel Johne. Frenzel, Management of Information Technology, Thomson Course

1.3. BUSINESS MATHEMATICS

Linear Programming Problems - Graph of 10 linear equation, Graph of linear inequality,

Books for Reference:

1. Business Mathematics - V. K. Kapoor (S. Chand and Sons, Delhi)

COMPUTER PRACTICALS – I MS OFFICE & Tally

2.1. FINANCIAL ACCOUNTING

Accounting for Depreciation-need for and significance of depreciation, methods of providing

Self-Balancing Ledgers-meaning and advantages-Accounting aspects-transfers-investment

Departmental accounts-transfers at cost or selling price-Branch excluding foreign branches

Books for Reference:

1. Shukla & Grewal: Advanced Accounting, (S Chand, N.Delhi, 2000)

COMPUTER PRACTICALS – I MS OFFICE & Tally

1. Prepare a payroll for employee database of an organization with the following

Population and Samples - Definition of Statistics, scope of statistics in Industry, Economics,

Measurers of Central Tendency A. M. Combined mean of two groups, Properties (Statements

Measures of Dispersion - Absolute and 10 relative measures of dispersion, Range, Coeff. of

Correlation and Regression - Correlation, types of correlation, Scatter diagram, Correlation

Books for Reference:

1. Statistical Methods - S. P. Gupta

3.1. HIGHER FINANCIAL ACCOUNTING

Partnership Accounts – Division of fixed and fluctuating capitals – past adjustments-guarantee of

Insolvency of partner – Rule in garner Vs Murray – piecemeal distribution-sales of firms

Insurance claims – claims for loss of stock and loss of profits.

Royalties including sub-lease -Voyage accounts

Insolvency Accounts – Statement of affairs and deficiency accounts – Insolvency of individuals

Books for Reference:

1. Shukla & Grewal: Advanced Accounting, (S Chand, N.Delhi, 2000)

3.2. DATABASE MANAGEMENT SYSTEM

An overview of Database Management – Introduction – Definition of Database System – Data

An Introduction To Relational Database – Introduction – Relational Model – Relations And

Relational Algebra – Introduction – Syntax – Semantics – Examples – Additional Operators –

Database Design – Functional Dependencies – Introduction – Basic Definitions – Normalization

Transaction Management – Recovery – Introduction – Transaction-Transaction Recovery –

Books for Reference:

1. An Introduction to Database Systems – C.J.Date – Addision – Wesley Publications – Seventh

3.3. PROGRAMMING WITH C++

Inheritance – Single Inheritance – Multiple Inheritance – Hierachical, Hybrid Inheritance –

3.4. MANAGERIAL ECONOMICS

Demand Analysis – Meaning, Determinants of demand, Law of Demand, Elasticity of demand –

Markets – Forms of Market – Characteristics, Pricing – Methods – Objectives of Pricing policies

Price Theory – Perfect Competition, monopoly, monopolistic, monopsony, duopoly, duopsony,

Books for Reference:

Computer Practicals : II - C++ & VB (Visual Basic)