Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum

Marks Financial Accounting I UCRAM01 Core Paper 100

Unit I Accounting: Meaning and Scope Persons interested in Accounting Objectives of Accounting Double Entry System Accounting Concepts & Conventions Conceptual understanding of Financial Statements. Unit II Depreciation: Concept Causes Depreciation accounting Methods of recording depreciation Methods for providing depreciation Change in method of depreciation (Prospective & retrospective effect). (Simple Problems) Unit III Fire Insurance Claims: Average Clause Computation of claims to be lodged for loss of stock Gross profit ratio (including abnormal items) Average Due Date Account Current; Unit IV Accounts from Incomplete Records: Statement of Affairs method Conversion Method. (Simple Problems) Unit V Branch Accounting: Meaning Objects Types of branches Accounting under Debtors system Accounting under Stock and debtors system Final accounts system Accounting for Wholesale Branches Accounting for Independent branches. (Foreign branches excluded). Unit VI Departmental Accounting: Meaning Need Advantages Apportionment of Expenses Inter-departmental Transfers (at cost and at selling price) Stock Reserve Preparation of Departmental Trading and Profit and Loss account and Balance Sheet. NB: No problems shall be asked from Unit I Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Financial Accounting, Reddy & Murthy, Margham Publications 2. Financial Accounting, R.L.Gupta & V.K.Gupta, Sultan Chand

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Business Laws UCRAM02 Core Paper 100

Unit I Law of contracts: Definition of Contract - Essentials of a valid contract Classification of Contracts. Offer & Acceptance: Legal Rules Communication of offer and Acceptance Revocation. Unit II Consideration Capacity of parties Free Consent Legality of object Void Agreements Agreements opposed to Public policy - Contingent contracts. Unit III Performance of Contract - Discharge of contract Breach of contract - Quasi contracts. Unit IV Special Contracts: Indemnity & Guarantee Bailment & Pledge - Agency. Unit V The Indian Partnership Act, 1932: Nature of Partnership Registration of Firms Relations of Partners with one another and third parties Reconstitution of Firms Dissolution of Firms. Unit VI The Sale of Goods Act, 1930: Nature of Contract of Sale Sale and agreement to sell Implied Conditions & Warranties Rights of an Unpaid Seller Sale by non-owner Auction Sale. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Business Law, N.D.Kapoor, Sultan Chand

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Unit I Financial Mathematics: Simple Interest & Compound Interest Loans & Mortgages Time Value of money Annual Percentage rate of interest Discounts. Unit II Probability: Meaning Definition Concepts of probability Mutually exclusive events Independent events Addition theorem & multiplication theorem (without proof) Conditional probability. (Simple problems only) Unit III Measures of Central Tendency: Arithmetic mean Median Mode Quartiles.Measures of dispersion: Range Standard Deviation Mean Deviation about the Mean and Median Quartile Deviation Co-efficient of variation. Unit IV Measures of skewness: Karl Pearsons Co-efficient of skewness Bowleys co-efficient of skewness. Correlation: Karl Pearsons Co-efficient Spearmans Rank Correlation coefficient Concurrent deviation method. Unit V Time series: Components of time series Secular trend Seasonal variation Semiaverage method Moving average method Ratio to moving average method. Unit VI Index Numbers: Meaning Definition Application of index numbers Aggregative and relative index Chain and fixed base index numbers Cost of living index. Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40 Business Mathematics & Statistics UCRAL01 Allied 100

Recommended Text & Reference Books: 1. Business Mathematics & Statistics, P.R.Vittal, Margham Publications.

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Financial Accounting II UCRAM03 Allied 100

Unit I Accounting for Partnership Firms: Capital Accounts P&L Appropriation Account Past Adjustments Valuation of Goodwill. Admission of a Partner: Calculation of New Profit Sharing Ratio and Sacrificing Ratio Treatment of Goodwill Revaluation Account Memorandum Revaluation Account Adjustment of Capital - Preparation of Balance Sheet of New Firm. Unit II Retirement, Admission cum retirement of partners and Death of a partner: Calculation of New Profit Sharing Ratio and Gaining Ratio Treatment of Goodwill Revaluation Account Memorandum Revaluation Account Adjustment of Capital - Preparation of Balance Sheet of New Firm Unit III Dissolution of Partnership firms: Dissolution of a firm - Insolvency of a partner and all partners Garner Vs Murray rule - Piece-meal distribution (Maximum Loss & Proportionate Capital Method). Unit IV Hire Purchase and Instalment Purchase systems: Definition Salient features Accounting treatment Calculation of interest and cash price Default and repossession Complete and partial repossession. Instalment purchase system: Meaning Hire Purchase Vs Instalment systems Accounting treatment. Unit V Royalty Accounts: Meaning Terms Accounting treatment Journal entries Ledger accounts in the books of lessee & lessor (except sub-lease). Unit VI Insolvency of Individuals & Partnership firms: Provincial Towns Insolvency Act and Presidency Towns Insolvency Act - Preparation of Statement of Affairs and Deficiency A/c. Q.P. Theory Problems Total To Marks per Total pattern Questions answer Question Marks Section A 6 6 12 10 2 20 Section B 2 5 7 5 8 40 Section C 0 4 4 2 20 40 Recommended Text & Reference Books: 1. Financial Accounting, Reddy & Murthy, Margham Publications 2. Financial Accounting, R.L.Gupta & V.K.Gupta, Sultan Chand

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Office Management UCRAM04 Core Paper 100

Unit I Office: Meaning Office Activities Office functions The office manager and his job Office organisation Its significance Elements of management Qualities of office manager Importance of office management. Unit II Office Accommodation: Principles Location of office Office layout Open and private offices Office Environment, office lighting, ventilation, interior decoration Furniture Noise and dust Physical hazards Sanitary requirements cleanliness. Unit III Office Systems & Procedures: Definitions Characteristics of systems Functions and responsibilities of systems and procedures Office security Office manual Office services Work Simplification- Work measurement and control Motion study theory Time study Advantages and disadvantages of these studies. Unit IV Office Committee: Office forms Design management and control Office stationery Need to control Office stationery and supplies Purchasing and managing of office supplies Continuous stationery. Unit V Office Mail Service: Handling inwards and outwards mail Office appliances and equipments including franking machine, Xeroxing machine, fax, pager, cellular phones Records management Filing Different methods of filing Essential features of a good filing system Indexing Different methods of indexing. Unit VI Field Study of a modern office of an industrial, commercial, social, cultural or a service organisation and presentation of an observations report (not exceeding 10 pages) focussing on atleast two of the following areas: Office accommodation Office environment Office systems and procedures Office forms & stationery, Office appliances and equipments, Filing and indexing. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Office Management, Pillai & Bagavathy Subject Economics for Decision Making

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Code Core/Allied/AOS Maximum Marks UCRAL02 Allied Paper 100

Unit I Introduction to Economics: Wealth, Welfare, Scarcity & Growth definitions Basic Economic problems Nature and scope of decision making in business Role and responsibilities of a managerial economist Relationship between micro and macro economics. Unit II Demand & Supply Analysis: Meaning of Demand Demand Determinants Demand Distinctions - Law of Demand Elasticity of Demand - Law of Supply Elasticity of Supply. Unit III Demand Forecasting: Meaning Types Objectives Methods Demand for new products. Unit IV Production Function Law of Variable proportions Law of Returns Returns to Scale Economies of Scale. Cost concepts & Analysis: Cost Classification Cost behaviour - Break-even analysis. Unit V Market Forms: Price-output decision under perfect competition, monopoly, monopolistic and oligopoly. Unit VI Macro Economics & Business: National Income Concept, calculation & Difficulties; Business Cycles Definition, phases & managerial implications; Inflation- Definition, types & Effects. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Business Economics, S.Sankaran, Margham Publications

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Corporate Accounting I UCRAM05 Core Paper 100

Unit I Accounting for Share Capital: Classes of Shares Issues of shares (for cash & consideration other than cash) Issue of shares at premium & discount Pro-rata allotment Forfeiture of shares Re-issue of forfeited shares Rights Issue - Bonus issue Buyback of Shares- Issue and redemption of preference shares. Unit II Accounting for Debentures: Issue Terms of issue - Method of writing off Discount and Loss on issue of Debentures Interest on Debentures Provision for Redemption of Debentures Sources of Finance Redemption out of sinking fund Open Market Operations - Ex-interest and Cum-interest. Unit III Underwriting of Shares and Debentures Acquisition of Business - Profit prior to incorporation. Unit IV Company Final Accounts: Managerial Remuneration - Profit & Loss A/c, Appropriation A/c and Balance Sheet as per schedule VI of the Companies Act. Unit V Valuation of Goodwill: Definition Methods of valuing goodwill. Valuation of Shares: Net Assets method Yield Method Fair value of shares. Unit VI Alteration of Share Capital Internal Reconstruction Provisions Accounting procedure (scheme for internal reconstruction excluded). Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Corporate Accounting, Reddy & Murthy, Margham Publications

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Company Law & Practice I UCRAM06 Core Paper 100

Unit I Introductory - The company as a business medium - nature and form of business enterprise types of business enterprises nature and functions of companies concept of corporate personality and nature of corporate ness company as a person, resident, citizen and lifting of corporate veil. Unit II Incorporation and its consequences - Formation of a company and types of companies memorandum of association, articles of association, additional documents required for incorporation procedure for incorporation of private/public limited companies, companies limited by guarantee and unlimited companies and their conversions/reconversions commencement of business issue of certificates of incorporation and commencement of business specimen resolutions. Unit III Alterations, changes and modifications - Procedure for alterations in memorandum and articles of association of a company (i.e) change of name, objects, situation of registered office share capital, articles of the company specimen resolutions thereof limitations on power of alteration of articles. Unit IV Prospectus - Definition abridged prospectus statement in lieu of prospectus self prospectus information memorandum contents registration misrepresentations and penalties thereof Unit V Promoters - Meaning and importance position duties and liabilities corporate transactions pre-incorporation contracts doctrine of ultra-virus and common seal protection of persons dealing with a company the doctrine of constructive notice doctrine of indoor management. Unit VI Financial structure and ownership - The concept of capital and financing of companies sources of capital classes and types of shares equity with differential rights issue of shares at par, premium and discount bonus issues, rights issues, issue of sweat equity shares employee stock option scheme private placement. Debt capital debentures debentures stock bonds new developments in corporate debt financing debentures trust deed and trusties conversion of and redemption of debentures creation of charges fixed, floating and registration thereof. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Company Law, N.D.Kapoor, Sultan Chand 2. Company Law, P P S Gogna, S.Chand

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Marketing Management UCRAM07 Core Paper 100

Unit I Introduction: Markets Classification of Markets Definition of Marketing Marketing Vs Selling Marketing Functions (Clark & Clark) - Relationship of marketing with other functional areas Concept of Marketing Mix. Unit II Buyer Behaviour: Buying motives Factors influencing buyer Behaviour Buying Process of Consumer and Industrial Goods Market Segmentation Targeting Positioning. Unit III Product: Product Mix (Width & Depth) New product development process Product life cycle Branding Packaging - Labeling. Unit IV Pricing: Price Setting Process - Importance Objectives Types of Pricing - Factors influencing pricing decisions. Unit V Marketing Channels: Alternative Channels Factors influencing choice of channel Wholesalers (Functions & Types) - Retailers (Functions and types). Unit VI Promotion Mix: Advertising Publicity Public Relation Personal selling Direct selling Sales promotion. (A brief outline of all the components of Promotion mix only). Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Text & Reference Books: 1. Marketing Management, C B Gupta & Rajan Nair, Sultan Chand 2. Marketing, Pillai & Bagavathy, S Chand,

Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Business Management UCRAM08 Core Paper 100

Unit I Management: Nature & Significance Management process Management & Administration Levels of management Taylors Scientific Management Fayols Adminstrative Management principles. Unit II Planning: Nature, Importance & Limitations Steps in Planning - Objectives Policies Procedures Rules - Strategies Single use plans Vs Standing Plans Programmes and Budgets. Management by Objectives: Concept, Process and Limitations; Decision-making: Process, limitations and techniques used in decision-making. Unit III Organisation: Importance Line, Functional, Line & Staff and Committee Organisation Authority & Responsibility Delegation of Authority Departmentalisation Decentralisation Formal & Informal Organisation; Staffing: Nature and importance Functions of Staffing (in brief) Unit IV Directing: Nature and importance - Elements of Directing function - Supervision Span of supervision Factors determining span of supervision. Motivation: Importance types of motivators Maslows Needs Hierarchy Theory Hertzbergs Two-Factor Theory Douglas Mcgregors Theory X & Theory Y Motivational Techniques - Morale & Productivity. Unit V Leadership: Importance - Formal & informal leaders Leadership styles Traits of a good leader. Communication: Importance of communication The process Communication network Grapevine Oral and written communication Barriers to communication. Unit VI Control: Need for Control Controlling Process Controlling Tools and techniques. Coordination: Need and importance Principles and techniques of coordination. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Text & Reference Books: 1. Business Management, C B Gupta, Sultan Chand .

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Business Communication UCRAL03 Core Paper 100

Unit I Communication: Meaning Objectives Importance Media Classification of Communication Communication Process Principles of effective communication. Unit II Oral Communication: Presentations Group Discussion Listening - Interviews Job Interviews Communication by gestures. Unit III Written Communication: Need and functions of a business letter Appearance and layout Letter style. Kinds of business letters- I: Appointment Application Enquiries and Replies Bank Correspondence Insurance correspondence Correspondence with shareholders & Directors. Unit IV Business Letters - II: Complaints and adjustment letters Sales Letters - Collection letters Report writing process Types of reports Agenda Minutes Speech writing. Unit V Negotiation: Meaning Nature Negotiation process Factors influencing negotiation Negotiation strategies Basic rules of Business Etiquette. Unit VI Technology and Communication: Fax Electronic Mail Video Conferencing Websites and their use in business. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Business Communication, Rajendra Pal & Korlahalli, Sultan Chand . 2. Business Communication, Pillai & Bagavathy

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Corporate Accounting II UCRAM09 Core Paper 100

Unit I Accounting for Amalgamation, Absorption and External Reconstruction in accordance with AS-14 issued by ICAI. (Simple Problems excluding inter-Company holdings and owing) Unit II Accounting for Liquidation of Companies: Order of Payments Calculation of Liquidators remuneration Preferential Payments Preference Dividend Preparation of Liquidators Final Statement of Account. Unit III Accounting for Banking Companies: Preparation of Financial Statements in accordance with the Banking Regulation Act, 1949. (Including Income Recognition on NonPerforming Assets, Rebate on Bills Discounted and Provisioning with respect to loans and advances). Unit IV Accounting for Life Insurance Companies: Valuation Balance Sheet and Disposal of Surplus Preparation of Financial Statements. Unit V Accounting for General Insurance Companies: Preparation of Financial Statements with respect to Fire, Marine and Miscellaneous business. Unit VI Consolidation of Balance Sheet of Holding & Subsidiary companies: Mutual Owings Treatment of Dividend Revaluation of Assets Treatment of Bonus shares - Cost of Control & Goodwill Minority Interest Consolidated Balance Sheet. (Inter-corporate holdings excluded). Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Recommended Text & Reference Books: 1. Corporate Accounting, Reddy & Murthy, Margham Publications

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Company Law & Practice II UCRAM10 Core Paper 100

Unit I Allotment/change in share capital and transfer and transmission - Procedure for allotment, consolidation/ sub-division of shares, conversion of shares into stock/warrants, cancellation of shares, transfer/transmission of shares, dematerialization of shares, issue of share certificates, forfeiture of shares specimen resolutions. Unit II Membership - Modes of acquiring membership restriction of membership rights and privileges of members - Transfer and transmission of securities in physical and depositary modes procedure for induction of members, expulsion of a member, variation of members rights, specimen resolution. Unit III Management and control of companies - Directors - appointment/re-appointment of directors qualifications - disqualifications remuneration vacation of office retirement resignation removal loans to directors their powers and duties office or place of profit role of directors managing and whole-time directors manager. Unit IV Meetings - Meetings of directors and committees-frequency convening and proceedings of board/committee meetings minutes and evidence - General meetings- kinds of meetings and resolutions law, practice and procedure relating to convening and proceedings of general and other meetings recording and signing of minutes role of chairman teleconferencing postal ballot Distribution of powers of a company division of powers between board and general body. Unit V Oppression and mis-management. Unit VI Public deposits. Inter company loans and investments - Procedure for invitation acceptance and renewal of deposits repayment of deposits and payment of interest specimen of resolutions- Laws relating to inter company loans and investments. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Auditing Principles and Practice UCRAM11 Core Paper 100

Unit I Meaning of Auditing Scope & Objectives Advantages & Limitations Types of Audit and their applications An overview of audit as a process Determination of assertions to be verified Audit Planning - Collection of audit evidence Audit documentation. Unit II Internal Control System meaning and objectives overview of vouchers documents and registers maintained by an organisation. Internal check system for cash, sales and purchases. Unit III Vouching: Meaning Vouching of cash transactions Vouching of trading transactions Audit of Impersonal ledger; Verification and Valuation of assets & Liabilities. Unit IV Statutory Audit: Need for statutes on audit Corporate audit Appointment, remuneration and removal of auditors Rights duties and liabilities of a corporate auditor Unit V Scope of Corporate Audit: Audit of Share capital Debentures Depreciation, provisions and reserves Auditors Report (with reference to CARO, 2003) Unit VI Special Audits: Hospitals Educational institutions Public Sector undertakings EDP Audit. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

BANKING THEORY, LAW AND PRACTICE UCRAM12 Core Paper 100

Unit I Introduction to Banking: Origin of banks Definition of banking Classification of banks Banking system in India Unit Banking Vs Branch Banking - Commercial Banking Functions Banking Services (Agency and General Utility Services). Unit II Central Banking: Functions Central Banking Vs Commercial Banking Tools of Credit Control (Quantitative & Qualitative methods). Unit III Negotiable Instruments Act: Bills of Exchange - Promissory Note - Cheque Holder & Holder in due course Crossing of cheques Meaning & types of Endorsement - Material alteration Payment in due course. Paying & Collecting Bankers: Bankers obligation to pay cheques Protection to the paying banker Money paid by mistake collecting banker duties protection available. Unit IV Banker and customer relationship: Definition of a customer Relationship as debtor and creditor Banker as trustee As agent Obligations of a banker Rights of a banker. Unit V Bank Accounts: Types Opening of various types of accounts Precautions to be exercised Entries in pass book Legal aspects Closing of a bank account Special types of customers including partnership firm, joint stock companies, clubs, societies, charitable institutions and NRIs. Unit VI Contemporary Banking Developments: E-Banking Internet Banking Mobile & Telephone Banking ATM Electronic Fund Transfer System. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks Unit I

Computer Application in Business Theory & Practical UCRAL04 (Theory) & UCRAR01 (Practical) Core Paper 100

Introduction to Operating Systems Microsoft Windows 2000 Creating folders Copying files Screen Saver Background screen Control Panel Taskbar Printer My Computer Network Neighbourhood Internet explorer. Unit II MS Word: Creating a document Format operations Protect a document Templates Mail merge Macros Table operations; MS Excel: Basic operations on Excel spreadsheet Format operations Goal Seek Macros Scenarios Operations on data in Excel sheet. Unit III MS Power Point: Basic operations on slides Format Operations Slide Show Animation to slides. MS Access: Table Creation Working with queries. Unit IV HTML: Introduction Elements Basic Tags Formatting Entities Links Frames Tables Lists Forms Images Background. Unit V HTML Advanced: Layout Fonts HTML 4.0 Styles Head Meta URLs Scripts Web server. Unit VI Graphics to HTML Document Style sheet Style sheet basic Add style to document Creating style sheet rules Style sheet properties font text list colour & background colour Box Display properties DHTML CSS DHTML DOM DHTML Events DOM reference Introduction to Internet Email operations. Q.P pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

Text & Reference Books: 1. Computer Application in Business, Ananthi Seshasayee, Margham Publications

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Practical - Applications using MS Office 1. Text manipulations 2. Usage of numbering, bullets, footer and headers 3. Use of spell check and Find & Replace 4. Text formatting 5. Picture insertion and alignment 6. Creation of documents using templates 7. Creation of templates 8. Mail merge 9. Copying text and picture from excel. 10. Cell editing 11. Usage of formulae and built-in functions 12. File manipulation 13. Data sorting (both number and alphabets) 14. Worksheet preparation 15. Drawing graphs 16. Usage of Auto Formatting 17. Inserting clip arts and pictures 18. Frame movements of the above 19. Insertion of new slides 20 Preparation of organisation charts. Application using HTML 1. Creating a HTML document with more paragraphs and alignments 2. Creating a HTML document with background image 3. Creating a HTML document with header, footer and text formatting 4. Creating a HTML document with different hyperlinks such as: Link to another web page Image as a link Link within a document Create a link with new window Send a mail link 5. Create a mixed frameset on HTML 6. Create a Table and format it and use row and column span into it 7. Create different types of ordered and unordered lists 8. Create a HTML document with various elements (Textbox, Option Button, Checkbox). 9. Create an Image document and adjust it size on run time 10. Create a HTML Document and use the style tag into it. Application using DHTML 11. Create a DHTML Document 12. Create a DHTML Document 13. Create a DHTML Document 14. Create a DHTML Document 15. Create a DHTML Document message into it. using CSS create water mark in it and use window events into it and use Form events into it and use Key and Mouse Events into it and use text formatting into it and create a Typewriting

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Company Law & Practice III UCRAM14 Core Paper 100

Unit I Corporate accountability - Accounts and audit statutory books to be kept form and contents of balance sheet and profit and loss account disclosure of accounts of subsidiary companies directors report, auditors report, chairmans speech, directors replies to qualifications in auditors report, directors responsibility statement, corporate governance statement, compliance certificate. Unit II Profit and dividends - Ascertainment of divisible profits declaration and payment of divided transfer of unclaimed dividend to investor education and protection fund. Unit III Appointment- Resignation and removal of auditors rights, duties and liabilities of auditors powers of the central government to direct special audit cost audit; company secretary appointment, re-appointment, powers and duties. Unit IV Merger and amalgamation Unit V Winding up Unit VI Maintenance of statutory books/registers and filing of returns - Maintaining and monitoring of statutory books/registers prescribe under various provisions of the company law and filing of various forms/returns of registrar of companies stream lined procedure for registration of documents procedure and penalties for delayed filing, etc. Q.P pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Principles of Cost Accounting UCRAM13 Core Paper 100

Unit I Introduction to Cost Accounting: Meaning, objectives and scope Financial Accounting Vs Cost Accounting Meaning of Cost Centre, Profit Centre, Cost Unit Installation of Costing System Cost Classification Cost Sheet Tenders & Quotations. Unit II Material Cost: EOQ Fixation of stock levels Periodical & Perpetual Inventory System Continuous stock taking Control ratios Stores ledger under FIFO, Simple Average and Weighted Average methods. Labour Cost: Essentials of a sound wage system Time-rate & Piece rate systems Incentive plans (Taylor, Merrick, Gantt, Emerson, Halsey, Halsey Weir, Rowan and Barth) Measuring Labour Turnover. Unit III Overheads: Meaning Classification Allocation and apportionment of Overheads under Direct, Step Ladder, Trial & Error, Repeated Distribution and Simultaneous equation methods Overheads Absorption Rate Machine Hour Rate. Unit IV Job Costing Batch Costing Contract Costing (Escalation Clause excluded). Operating Costing (Transport (Passengers & Cargo)). Unit V Process Costing: Meaning Process Accounts Treatment of Normal and Abnormal Losses. (Equivalent Production excluded) Unit VI Joint Products and By-products costing: Meaning Distinction Apportionment of Costs under physical quantities method, technical estimation method, sales value method and Net Realisable value method. Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Taxation I UCRAM15 Core Paper 100

Unit I Taxes: Direct Vs Indirect taxes - Canons of taxation Income Tax Law framework in India - Person Assessee Previous Year Assessment Year Income Agricultural Income Charge of Income Tax Scope of Total Income Residential Status Income deemed to be received in India Income deemed to accrue or arise in India Exempted Incomes u/s 10. Unit II Salaries: Basis of Charge Allowances Perquisites Concept of Fringe Benefit Tax (Valuation excluded) - Profits in lieu of salary Provident Funds - Computation of taxable salary. Unit III Income from House Property: Basis of Charge Deemed Ownership Determination of Annual Value Deductions u/s 24 Treatment of unrealised rent recovered Arrears Rent received. Unit IV Profits & Gains from Business or Profession: Basis of Charge Expenses Allowed Expenses disallowed Deductions based on actual payment Maintenance of books u/s 44AA Tax Audit u/s 44AB Presumptive income. Unit V Capital Gains: Basis of charge - Short Term Capital Gains and Long Term Capital Gains Transactions not regarded as transfer Consideration for transfer Cost of Acquisition Cost of Improvement Indexation benefit Exemption u/s 54 to 54G. Unit VI Income from Other Sources Set off and Carry forward of Losses. Note: Problems shall be based on individual heads of income only. Comprehensive problems excluded. Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Industrial & Labour Laws UCRAM16 Core Paper 100

Unit I The Factories Act, 1948: Meaning Objectives Applicability Health, Safety & Welfare Measures Working Hours, Holidays & Annual Leave Special provisions regarding employment of women, young persons and dangerous operations. Unit II Industrial Disputes Act, 1947: Concept of Industry Procedure regarding settlement, Adjudication and Arbitration Forum under the Act Lay off, Retrenchment & Closure Strike & Lock Out - Unfair Labour Practice Collective Bargaining Workers Participation in Management. Unit III Trade Union, its functions & The Trade Union Act, 1926. Unit IV Workmens Compensation Act, 1923: Applicability Disablement under the Act Accidents out of Employment and Course of Employment Determination of Quantum of Compensation. Unit V Employees State Insurance Act, 1948: Applicability Definitions Administration structure Benefits under the Act. Unit VI Payment of Wages Act: Objectives Responsibility for payment of wages Time of payment of wages Deductions from wages. Payment of Gratuity Act: Determination of Gratuity Payment Nomination Deductions Rights and obligations of employers and employees. Note: Fundamental understanding of the provisions concerned is required, but not an in-depth or a critical analysis. Due weightage may be given to applied situations. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

TEXT AND REFERENCE BOOKS 1. Mercantile Law, N.D.Kapoor, Sultan Chand 2. Industrial & Labour Law, Dr. M R Shreenivasan, Margham Publications

Subject Subject Code

Entrepreneurship & Small Business Management UCRAO01

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Core/Allied/AOS Maximum Marks A.O.S. Paper I 100

Unit I Entrepreneurship: Definition Features of an entrepreneur Distinction between Entrepreneur and Manager Intrapreneur Classification of Entrepreneurs Functions of entrepreneur Factors influencing entrepreneurship Role of entrepreneurship in the development of economy. Unit II Setting up a business: Search for business idea sources and selection project classification and identification constraints - features of ancillary units consumer products feasibility prospects project objectives design and appraisal format for report. Unit III Financial analysis: Capital cost operating cost cost estimation and budgeting under uncertainty risk and inflation proforma profit and loss, balance sheet cash flow statement social costs cost benefit analysis Unit IV Project Finance: Sources of project finance credit facilities types evaluation by financial institutions role of consultancy organisations uses of leasing arrangements institution providing technical, financial and marketing assistance. Unit V Problems of entrepreneurs: Various problems faced by entrepreneurs in general and women in particular Rural Entrepreneur Small scale entrepreneurs Sickness in small scale industries and suggestions for their improvement. Unit VI Starting a small industry: Steps selection of type of organisation incentives and subsidies central government schemes and state government schemes incentives to SSI exploring export possibilities incentives for exports import of capital goods and raw materials. Entrepreneurial development programmes in India and its prospects. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

TEXT AND REFERENCE BOOKS 1. Entrepreneurial Development, C B Gupta & N P Srinivasan, Sultan Chand.

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Principles of Management Accounting UCRAM17 Core Paper 100

Unit I Management Accounting: Meaning & Nature Functions Management Accounting Vs Cost Accounting Management Accounting Vs Financial Accounting. Financial Statement Analysis: Internal & External analysis Tools of analysis Limitations Common size financial statements Trend Analysis. Unit II Ratio Analysis: Meaning Advantages & Limitations Classification of ratios Profitability ratios Turnover ratios Liquidity Ratios - Long term Solvency Ratios. (Individual Ratios and Comprehensive problems) Unit III Funds Flow Analysis - Cash Flow analysis (AS-3) Unit IV Budgeting & Budgetary Control: Budgets Classification of Budgets Advantages & Limitations of Budgetary control. Preparation of Budgets: Sales Production Materials - Labour Overheads Cash Budget Flexible Budget. Unit V Marginal Costing: Meaning Absorption Costing Vs Marginal Costing CVP analysis Break-even point Advantages and limitations Break even charts Margin of Safety Key Factor & Limiting Factor Product Mix. Unit VI Variance Analysis: Material Cost Variance Labour Cost Variance Overhead Cost Variance (Fixed & Variable) Sales Variances (Based on price and Margin). (Simple problems only) Q.P. pattern Section A Section B Section C Theory 6 2 0 Problems 6 5 4 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Financial Management UCRAM18 Core Paper 100

Unit I Financial Management: Definition Objectives Functions of a finance manager Financial Planning Time value of money Measuring Return and Risk. Unit II Capital Structure: Sources of long term finance - Factors influencing Capital Structure Importance of capital structure - EBIT/EPS analysis Indifference point - Financial, Operating and Combined Leverage Capital Structure Theories (except MM Theory). Unit III Cost of Capital: Measurement and Significance Cost of Debt Cost of Preference Capital Cost of equity Cost of retained earnings - Weighted Average Cost of Capital. Unit IV Capital Budgeting Decisions: Nature of Investment Decisions Investment evaluation criteria - Payback Period Accounting Rate of Return Discounted Payback Period Net Present Value Internal Rate of Return Profitability Index. Unit V Working Capital Management: Sources of short-term finance - Concept of Operating/Working Capital Cycle Determinants of working capital - Estimation of Working Capital. Unit VI Cash Management: Liquidity Needs Cash Management Techniques (Lock Box system, concentration banking, collection centres & Factoring). Receivables Management: Ageing Schedule Credit Policy alternatives (Credit Period, Credit Limit, Discounts, Collection efforts & Credit Standards). Q.P. pattern Section A Section B Section C Theory 6 3 2 Problems 6 4 2 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship

Subject Subject Code Core/Allied/AOS Maximum Marks

Taxation II UCRAM19 Core Paper 100

Unit I Assessment of Individuals: Clubbing of Income Computation of Gross Total Income Deductions from Gross Total Income Computation of Tax liability. Unit II Assessment of Partnership Firms (As Firm and As AOP); Assessment of Companies. Unit III Income Tax Administration in India: Authorities constituted u/s 116 Appointment & Control of Income Tax Authorities Jurisdiction - Powers of Income tax authorities Return of Income - Permanent Account Number. Types of Assessment: Self-Assessment Regular Assessment Best Judgement Assessment Income escaping assessment. Unit IV Collection and Recovery of Tax: Advance Tax - Instalments Consequence of Failure to pay advance tax Tax Deducted at Source on various payments. Offences, penalties & prosecution under the Income Tax Act, 1961. Unit V Meaning & Scope of Indirect taxes (Laws excluded): Excise Customs Service Tax. Unit VI Sales Tax and VAT: Single-point taxation Vs multi-point taxation General Sales Tax and Central Sales Tax - Cascading effect Concept of Value Added Tax Merits and limitations of VAT. Q.P. pattern Section A Section B Section C Theory 6 3 2 Problems 6 4 2 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Human Resource Management UCRAM20 Core Paper 100

Unit I Human Resource Management: Nature and Scope Functions of HRM Human Resource Planning Job Specification Job Description. Unit II Procurement Function: Recruitment Process Sources of Recruitment Selection Process Uses of various tests Interviews Types of Interviews Interview Process Guidelines for effective interviewing Placement. Unit III Training, Development & Appraisal: Induction Need and Importance of Training Identifying training needs Methods and Techniques of Training Promotions & Transfers - Career Planning & Development Performance Appraisal Need and Significance - Methods of Appraisal. Unit IV Compensation & Rewards system: Job Evaluation Concept and Need for Job Evaluation - Components of Worker Remuneration Incentive Schemes Benefits Welfare and Social Security Measures. Unit V Absenteeism: Meaning Causes Consequences of higher rate of absenteeism Measures to control absenteeism. Labour Turnover: Causes Consequences Cost of labour turnover Measures to control labour turnover. Unit VI Stress: Meaning - Causes of Stress Consequences of Stress Coping with Stress Prevention of Stress. Counseling: Characteristics Importance Functions Types Participative counseling. Q.P. pattern Section A Section B Section C Theory 12 7 4 Problems 0 0 0 Total Questions 12 7 4 To answer 10 5 2 Marks per Question 2 8 20 Total Marks 20 40 40

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Ramakrishna Mission Vivekananda College Evening College (Autonomous) Department of Corporate Secretaryship Subject Subject Code Core/Allied/AOS Maximum Marks Secretarial Training Report UCRAO02 AOS 100

1. The duration of the training shall be for a period of 30 days during the Sixth Semester. 2. The training shall broadly relate to Secretarial Practice. 3. The training relating to Secretarial Practice may be designed to acquaint the trainees with: a) Companys activities, organisation structure, departments and authority relationship b) Study on Memorandum and Articles of Association c) Organizational layout, working conditions, office maintenance, safety and sanitary conditions. d) Analysis of financial performance of the company (Ratios) e) Training on Secretarial functions in a company 4. The training shall be undergone in a Public Company. 5. The training should be given under the joint supervision and guidance of a Company Secretary of a Public Company and Faculty member of Corporate Secretaryship of the College. 6. The Evaluation Scheme would be as follows: a) Continuous Internal Assessment b) Secretarial Training Report c) Viva-Voce Examination - 25 Marks - 50 Marks - 25 Marks

7. The Examiner for the Viva-voce examination shall be nominated by the Chairman of the Board of Studies.

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