PERIYAR UNIVERSITY

PERIYAR PALKALAI NAGAR

SALEM – 636011

DEGREE OF BACHELOR OF COMMERCE

CHOICE BASED CREDIT SYSTEM

Syllabus for

B. COM.
(ELETRONIC BANKING)
(SEMESTER PATTERN)
(For Candidates admitted in the College affiliated to Periyar
University from 2021 - 2022 onwards)
 REGULATIONS

1. ELIGIBILITY FOR ADMISSION

Any one of the subjects must be studied at the +2 level Accountancy/ Commerce/ Mathematics/
Business Mathematics/Statistics/Computer Science.

2. ELIGIBILITY FOR AWARD OF DEGREE

A candidate shall be eligible for the award of the degree only if he / she has undergone the
prescribed course of study in a college affiliated to the University for a period of not less than
three academic years comprising six semesters and passed the examination and fulfilled such
conditions as have been prescribed therefore.

3. COURSE OF STUDY
a) Objectives of the course:
i. To impart comprehensive knowledge concerning the practical aspects of banking.
ii. To develop computer oriented skills, which are essential to undertake an assignment in the
banking sector.
iii. To make the learners to apply the computer oriented skills in practical banking system.
b) The course of study shall consist of Foundation courses, Core, Allied and Application
Oriented subjects with 6 hours of teaching for each subject per week.

4. TRAINING AT BANKS
Practical knowledge about the functions and practice of the commercial banks is necessary.
The students of B. Com [E-Banking] degree course have to undergo practical training in a
scheduled bank for a period of 2 weeks during Summer Vocation at the end of the II
Semester.

Candidates should submit the attendance certificate obtained from the bank for having
attended the training for the specified period. If not, they are not eligible for the practical
examination to be held at the end of III semester.

Any candidate who fails to submit the attendance certificate shall undergo the training again
and is eligible for the practical examination at the end next year [V Semester].
The practical examination will be conducted by an external examiner. Practical for each
student shall be for a minimum of 3 hours in which he/she may be given.

A. Exercises of filling up certain forms.

 B. Commenting on the correctness of document like cheque, etc.,
C. Explaining certain bank procedures.
D. Writing up an account/passbook.
E. Evaluating proposal for a small bank loan
F. Responding to stimulated exercises on customer/bank employee complaints
G. Format of letter of credit.

5. REQUIRMENTS FOR PROCEEDING TO NEXT SEMESRTER

Candidates shall be eligible to go to next semester, only if they satisfy the conditions
prescribed by the Syndicate from time to time.

6. PASSING

7. RANKING
Candidates who pass all the examinations prescribed for the course in the first appearance
only are eligible for ranking.

8. MAXIMUM DURATION FOR THE COMPLETION OF THE UG PROGRAMME

The maximum duration for completion of the UG programme shall not exceed twelve
semesters.

9. COMMENCEMENT OF THIS REGULATION

The regulations shall take effect from the academic year 2017-18. i.e. for students who are
admitted to the first year of the course during the academic year 2020-21 and thereafter.

COURSE OF STUDY AND SCHEME OF EXAMINATION

(CBCS PATTERN (WITH 2 SEM LANGUAGE PAPERS)
Part Study Course Title Ins. Exam Credit
 Components hrs / Dur. Uni.
CIA Total
week Hrs exam
SEMESTER I

I Language Tamil - I 6 3 25 75 100 3

II Language English - I 6 3 25 75 100 3

III CORE I Business Communication 5 3 25 75 100 4

Introduction to Computer
III CORE II 3 3 25 75 100 2
Technology
Professional English for
III CORE - III Commerce and Management 4 3 25 75 100 4
-I
III ALLIED I Fundamentals of Statistics 4 3 25 75 100 2

IV Value Education 2 3 25 75 100 2

SEMESTER II

I Language Tamil - II 6 3 25 75 100 3

II Language English - II 6 3 25 75 100 3

Operating System and MS

III CORE IV 3 3 25 75 100 3
Office
Professional English for
III CORE - V Commerce and Management 4 3 25 75 100 4
- II
Operating System and MS
III PRACTICAL I 3 3 25 75 100 2
Office - Practical
Banking Theory Law and
III Elective I 4 3 25 75 100 3
Practice
Fundamentals of Operation
III ALLIED II 3 3 25 75 100 2
Research

IV EVS Environmental Studies 1 3 25 75 100 2

SEMESTER III

III CORE IV Financial Accounting 6 3 25 75 100 4

III CORE V E - Banking 3 3 25 75 100 3

III Practical II E - Banking 3 3 25 75 100 2

III CORE VI Rural Banking 6 3 25 75 100 4

III ALLIED III Business Law - I 4 3 25 75 100 3

Computer Application in
IV SBEC - I 2 3 25 75 100 2
Business
IV SBEC - II Online Trading 2 3 25 75 100 2

IV SBEC - III Practical Banking Training 2 3 25 75 100 2

IV NMEC - I Share Market Operations 2 3 25 75 100 2

SEMESTER IV

III CORE VII Cost Accounting 6 3 25 75 100 4

III CORE VIII International Banking 5 3 25 75 100 4

Data base Management

III CORE IX 3 3 25 75 100 3
System
Data base Management
III Practical III 3 3 25 75 100 2
System

III ALLIED IV Cyber Law 5 3 25 75 100 3

IV SBEC IV Insurance 2 3 25 75 100 2

Practicals in Banking and

IV SBEC V 2 3 25 75 100 2
Insurance Instruments

IV SBEC VI Share Market Operations 2 3 25 75 100 2

IV NMEC-II Banking Practice 2 3 25 75 100 2

SEMESTER V

Accounting For Managerial

III CORE X 5 3 25 75 100 4
Decisions
Entrepreneurial
III CORE XI 5 3 25 75 100 4
Development
Enterprise Resource
III CORE XII 5 3 25 75 100 4
Planning
III CORE XIII RDBMS and Oracle 3 3 25 75 100 3

III Practical IV RDBMS and Oracle 3 3 25 75 100 2

Bank Management/Retail
III Elective - II 5 3 25 75 100 5
Banking/ Merchant Banking
Financial Institutions and
III Allied - V 4 3 25 75 100 3
Services

SEMESTER VI

III CORE XIV Financial Management 5 3 25 75 100 4

Management Information
III CORE XV 5 3 25 75 100 4
System
E – Customer Relationship
III CORE XVI 5 3 25 75 100 4
Management

III CORE XVII Visual Basic 3 3 25 75 100 3

III Practical V Visual Basic 3 3 25 75 100 2

Marketing of Banking
III Elective - III Services/ Bank Technology 5 3 25 75 100 4
Management

III Allied VI Capital and Money Market 4 3 25 75 100 3

V Extension Activities @ - - - - - 1

Total 4700 140

@ No University Examinations. Only credit is given.

B. Com. (ELECTRONIC BANKING)

SEMESTER I
CORE I - BUSINESS COMMUNICATION

Unit I: Essentials of Effective Business Letters:

Meaning - Objectives – Nature, Process and Importance of Communication – Media –
Barriers – Types of Communication (Verbal & Non Verbal) – Modern Communication
Methods - Business letters: Need – Functions – Kinds – Essentials of Effective Business
Letters – Layout.

Unit II: Business Enquiries:

Enquiries and Replies – Offers and Quotations – Orders and their Execution – Credit and
Status Enquiries – Trade and Bank References – Compliance and Adjustments – Collection
Letters – Sales Letters – Agency Correspondence and Goodwill Letters – Import and Export
Correspondence.

Unit III: Secretarial Correspondence & Report Writing:

Intra-organizational business communication – Memorandum – Notices – Circulars – Orders
– Staff suggestions and Complaints – Correspondence with regional and branch offices –
Agenda and Minutes – Report writing ( Apply citation rules – APA style documentation in
reports) – Kinds of Reports – Characteristics of good Report – Kinds of Reports – E-mail
Slide or Visual Presentation.

Unit IV: Banking and Insurance Correspondence:

Bank Correspondence: - Introduction – Correspondence with customers – Correspondence
with Head Office. Insurance Correspondence: Life, Fire and Marine.

Unit V: Personal Correspondence:

Application for Employment – References – Testimonials – Interviews: Meaning – Types of
Interview – Candidates preparing for an interview – Guidelines to be observed during an
interview – Interview through Video Conferencing – Group Discussion- Letter of
Appointment – Confirmation – Promotion – Retrenchment and Resignation.

TEXT BOOKS:
1. Essentials of Business Communication – Rajendra Pal, J. S. Koralahilli, Sultan Chand. &
Sons, New Delhi.
2. Business Communication - K. Sundar, & Kumararaja, Vijay Nicole Imprints Pvt Ltd,
Chennai.
3. Business Communication – V. R. Palanivelu & N. Subburaj, Himalaya Publishing House
Pvt Ltd., Mumbai.

REFERENCE BOOKS:
1. Effective Business English and Correspondence – M. S. Ramesh and Pattenshetty, R. S.
Chand & Co, Publishers, New Delhi .
2. Commercial Correspondence – R.S.N. Pillai and Bhagavathi, S. Chand publication, New
Delhi.
3. Business Communication – Sathya Swaroop Debasish, Bhagaban Das, PHI Learning Pvt.
Ltd., New Delhi.
B. Com. (ELECTRONIC BANKING)
SEMESTER I
CORE II - INTRODUCTION TO COMPUTER TECHNOLOGY
Unit-I
Introduction to computer- Classification - Anatomy of a Digital computer - Computer
architecture – language - Number system - Logic gates (and, or, not, nand, nor).

Unit-II
Computer organization: ALU, CPU, Input, Output Units. Memory units - Auxiliary storage
devices - Magnetic tape - Hard disc - Floppy Disc - CD-ROM - memory organization - RAM,
ROM, EPROM.

Unit-III
Computer Network-Internet and www.electronic mail: Introduction-E-mail-Domain names
and addresses-Advantages and Disadvantages of Internets – Client server computing -
Client/Server DBMS , Interfaces – Application development.

Unit-IV
Introduction to Multimedia - Multimedia tools - E-commerce Data Processing - Information
system: the Information System department - Types of Information System - The system
development life cycle.

Unit-V
Computer Software-Operating system- Computer Programs-Structured and Object Oriented
Programming-Evolution of programming languages-High level languages the process of
programming-Special purpose programming tools.
Reference books
1. Alexis Leon and Mathews Leon, Fundamentals of Information Technology, Vikas
Publishing House Pvt.Ltd.
2. Peter Norton, Introduction to computer, 2nd Edition TMH.
3. S.P.Rajagopalan, Computer Application in Business, Vikas publishing House Pvt. Ltd.
4. Alexis leon and Mathews leon, Fundamentals of Computer Science and communication
Engineering, Vikas publishing House Pvt.Ltd.
5. Alan R. Simon, Tom Wheeler, “Open Client/Server Computing and Middleware”,
Academic Press, 10-May-2014.
B. Com. (ELECTRONIC BANKING)
SEMESTER I
ALLIED I - FUNDAMENTALS OF STATISTICS
Unit -I
Meaning and Scope of Statistics - Characteristics and Limitations of statistics - Presentation
of Data by Diagrammatic and Graphical Methods; Measures of Central Tendency - Mean,
Median, Mode, Geometric Mean, Harmonic Mean.

Unit-II
Measures of Dispersion and Skewness – Range, Quartile Deviation, Mean Deviation,
Standard Deviation and their Co-efficient - Pearson's and Bowley's Measures of Skewness -
Co-efficient of Skewness.

Unit - III
Correlation - types of correlation - measures of correlation - Interpretation of Co-efficient of
Correlation - Simple regression analysis - Concept of Regression Analysis - Coefficient of
Concurrent Deviation - regression equation - refitting of regression line.

Unit -IV
Index Number - Meaning, Types and uses - Methods of Construction price and quantity
Indices - weighted Index number. Matrix – definitions - operations on matrix - determinant of
matrix - application solving of linear equations - matrix inverse method. Tests of adequacy;
Chain - basis index number base shifting, splicing, and deflating problems in constructing
index numbers; Consumer price index,

Unit-V
Analysis of Time Series: Cause of variation in time series data - Components of a time series
- Decomposition - Additive and multiplicative models - Determination of trend - Moving
averages methods and method of least squares (including linear, second degree, Parabolic and
exponential trend) - Computational of seasonal, indices by simple average.

Note: - Distribution of Marks: Problems 80% and Theory- 20%

Reference book
1. Statistical Methods - S.P.Gupta, (2008), Sultan Chand & Co, New Delhi
2. Statistics for Management -Arora & Arora,(2008), S.Chand& Co, New Delhi
3. Business Mathematics and Statistics - Navanitham, P.A., Jai Publishers, Trichy, 2004.
4. Statistics for Management- Lewin and Rubin.(2002), Prentice Hall of India New Delhi.
B. Com. (ELECTRONIC BANKING)
SEMESTER II
CORE III OPERATING SYSTEM AND MS-OFFICE
Unit – I
Introduction to Operating System - Feature of Operating system – Functions –Types
Operating System – Securities and protection of Operating System -Windows 2000 –
Working with Windows –Unix – Linux – Comparison of Linux and Windows.

Unit – II
Introduction to Microsoft office - MS-Word - Creating and Editing documents - Menus, Tool
bar and Icons - Formatting documents - Creating Tables -Mail merge.

Unit - III
MS-EXCEL - Spreadsheet overview - Menus. Commands Tool bar Icons, Creating Work
sheet- Editing Formatting - Excel formulae and functions - creating a chart - data forms, sort,
filter.

Unit-IV
Ms-Power Point – Introduction - Menus- Toolbars - Text and formats Animation, Art and
sound - making the presentation template.

Unit-V
Ms-access: data base overview - creating data base - modifying table and creating – query -
creating reports mailing lables.

Reference books

1. Sanjay Sexena, Ms - Office 2000 for ever one.

2. Alexis Leon, Mathew Leon.., Introduction to computers, Vikas publishing House.

B. Com. (ELECTRONIC BANKING)

SEMESTER II
PRACTICAL – I - OPERATING SYSTEM & MS - OFFICE
OPERATING SYSTEM -Linux
1. Implement the file commands: rm, cp, cat, mv, cmp, wc, split, diff.
2. Display current date, time, user name, and current directories.

MS - WORD
1. a) Starting MS-word, Creating, Saving, Printing (with options) closing and existing.
b) Study of word- Menu/Tool bars.
2. a). Create a document, save it and edit the document as follows.
i. Find, Replace actions.
ii. Cut, Copy, Paste options.
iii. Undo, Redo options.
b). Format the document using Bold, Underline and Italic.
c). Change character size using the font dialog box.
d). Formatting Paragraph Center, Left align and Right align.
e). Changing paragraph and line spacing. Using Bullets and Numbering in Paragraphs.
f). Creating, Hearing Paragraphs.
3. Using tab setting, enhancing the documents (Header, Footer, Page setup, Opening and
closing Toolbars, Print preview).
4. Creating Tables in Document, selecting rows and columns sort the record by using
tables, format painter and Auto format.
5. Mail merge in word (creating main document, Data source, Inserting merge fields and
viewing merge data, viewing & printing merged letter, using Mail merge to print
envolope, creating mailing labels.)

MS-EXCEL
1. a). Create a Network Sheet, Moving/Copying/Inserting and Deleting rows &
Columns.(Usage of Cut, Paste Commands copying a single cell, copying a range of
data, Filling up cell, Undo Command, inserting a row, column, Deleting rows and
columns.
b). Formatting work Sheets
i. Bold Style
ii. Italic Style
iii. Font Size changing
 iv. Formatting numbers (Auto fill selection command, currency format, currency
symbols)
v. Specifying percentage (%) scientific notations.
vi. Drawing border around cells.
vii. Printing a work sheet (Print preview, margin setting, header, footer)
2. Data concept - database record files and name - creating and storing data base and
maintaining a data base (Data form)
a). Using auto filter, advanced filter.
b). Creating sub totals & grand totals - using data base function.
3. Creating charts
a). Using chart wizard (5 steps).
b). Changing the chart type (Pie, Bar, Line).
c). Inserting titles for the Axes X, Y.
d). Changing colors
e). Printing chart.
4. a). Using data, time and math function.
i). Entering current data.
ii). Using data arithmetic (adding and subtracting dates)
iii). Data function (date month year).
iv). Using time functions (hours, minute, second).
b). Maths functions.
i.. SUM, COUNT, AVERAGE,
ii. МАХ, MIN
iii. SIDDEV, VAR
iv. ABS, EXP, INT
v. LOG 10 & LOG
vi. MON, ROUND, SQRT
vii. Using auto sum
c). Logical and financial functions
Logical (IF/AND/OR/NOT)
Financial (PMT/FP, NPER/RATE)
i). Creating & Running a macro,
ii). Assigning a button to defined macro
iii). Editing a macro
MS - POWER POINT
1). Creating a presentation using auto content wizard
2). Different views in power point presentation
3). Setting animation effects / grouping/ungrouping/cropping power point objects.
4). Printing a presentation /importing-exporting files
5). Creating and organization chart in power point.

B. Com. (ELECTRONIC BANKING)

SEMESTER II
 ELECTIVE I - BANKING THEORY LAW AND PRACTICES

Unit -I
Banking - Meaning - Definition and functions of commercial bank - Credit Creation by
Commercial Banks - Role of banking in the economic development of a country –
classification of banks - unit banking, branch banking, mixed banking - Merits and demerits-
Co-operative banks.

Unit-II
Commercial Banks – Functions - Accepting Deposits - Lending of Funds, E-Banking, ATM
Cards, Debit Cards, Personal Identification Number - Online Enquiry and update facility
Electronic Fund Transfer- Electronic Clearing System- Investment policy of commercial
bank – credit creation of commercial bank - SBI - Function and its role.

Unit III
Negotiable Instruments - Features – Characteristics – Negotiability - Assignability - Cheques
- Crossing – Endorsement - Cheque dishonour- Material Alteration - Marking of Cheques -
Closing of customer account - Holder in due course - Privileges - Paying banker and
Collecting Banker - Statutory protection to paying and collecting banker – Negligence –
Conversion - Payment in due course- Holder for Value.

Unit IV
NABARD - Objectives and functions - Development Banking in India – IFCI – SFCS –
ICICI – IDBI – UTI – SIDBI - EXIM Bank – National Housing bank.

Unit V
Banking Regulation Act 1949 (Definition of Banking, Licensing, opening of branches,
Functions of Banks, Inspection) – Role of RBI and their functions. - Capital Requirements
Licensing - RBI control over Loans and Advances of Commercial Banks - RBI Control over
Banking Companies - Scheduled and Non-Scheduled Banks – Statutory Reserve.

Note: - Distribution of Marks: Problems 80% and Theory- 20%

Reference book

1. Banking Law, Theory and Practice - Sundaram and Varshney - Sultan Chand Co.,
2. Banking Law, Theory and Practice-S.N. Maheswari, Kalyani Publications.
3. Indian Banking – Parameswaran - S.Chand and Co,
4. Banking Law Theory and Practice - Tanon
5. Banking Law Theory and Paractice – Sherlaker & Sherlaker.

B. Com. (ELECTRONIC BANKING)

SEMESTER II
ALLIED II - FUNDAMENTALS OF OPERATIONS RESEARCH
UNIT -I
Operations Research - Meaning - Scope – Uses - Operations Research in India- Models in
O.R. - Limitations of Model - General methods for solving O.R. Models.

UNIT -II
Linear programming problems - Requirements - Mathematical Formulation of L.P.P-
graphical solution - concept of duality, Duality theorem - Simplex method.

UNIT - III
Transportation problems - Obtaining Initial basic feasible solution - North-West corner
method – Row minima method - Various methods of solving transportation problems -
optimum solution-unbalanced transportation problem - Assignment problems - Formulation
and solution of Assignment problems.

UNITIV
Game theory: Two person zero sum games - Saddle point - Games without saddle point -
Graphical method – PERT - CPM – Networks. Basic terminology used in game theory.
Queuing model - Elements of queuing model - characteristics-single channel queuing theory.

UNIT V
Network Analysis - Construction of the network - Time and critical path calculations - CPM
and PERT applications. Inventory model - Economic size models - EOQ with uniform
demand - Production inventory model - Back order - Inventory model with quantity discounts
problems.
Theory and Practical should be in the ratio of 60% and 40% respectively.

REFERENCE BOOK
1. Operations Research - Prem Kumar Gupta & D.S Hira, S.Chand& Co. Ltd.
2. Operations Research - V.K. Kapoor, Sultan chand& Sons.
3. Operations Research - S.Kalavathy, Vikas Publishing House
4. Introduction to Operations Research - P.R.Vittal, Margham publications.
5. Operations Research - R.Panneerselvam, PHI.
6. Operations Research Man Mohan & Gupta.
B. Com. (ELECTRONIC BANKING)
SEMESTER III
CORE IV - FINANCIAL ACCOUNTING
UNIT – I
Branch Accounts – Meaning, definition. Dependent branches – Stock and debtor
system – Independent branches (foreign branches excluded)

UNIT – II

Departmental Accounts – Meaning, definitions, features, basis for allocation of

expenses – Interdepartmental transfer at cost or selling price.

UNIT – III

Single Entry System – Meaning – Features – Statement of Affairs Method and

Conversion Method.

UNIT – IV

Partnership – Admission of a Partner – Retirement of a Partner – Death of a Partner.

UNIT – V

Dissolution of a Partner – Insolvency of a Partner gradual realization of – Garner Vs

Murray – Piece Meal Distribution.

Note: - Distribution of Marks: Problems 80% and Theory- 20%

Reference book
1. R.L.Guptha and V.K.Guptha, Sultan Chand and Sons. New Delhi.
2. Financial Accounting - S.P.Jain and Narang, Kalyani Publishers, Ludhiana.
3. Financial Accounting - Reddy and Murthy - Margham Publications, Chennai-17.
4. Financial Accounting - Dr.S.Ganesan and Kalavathi, S.R.Elangovan, Tirumalai
Publication, Nagercoil.
5. Financial Accounting - Narayanaswamy, PHI Learning A Managerial Perspective,
Private Limited. New Delhi, 3rded.
6. Financial Accounting - Mukherjee &Hanif, McGraw Hill Companies, UP

B. Com. (ELECTRONIC BANKING)

SEMESTER III
CORE V - E - BANKING
Unit -I
Electronic Banking: Traditional Banking Vs E-Banking - Facets of E-Banking -E-Banking
transactions - truncated cheque and Electronic cheque - Models for E-banking - complete
centralized solution- features – CCS - Cluster approach - Hi tech. Bank with in Bank
Advances of E-Banking - Constraints in E-Banking.

Unit-II
Online Banking: Introduction - concept and meaning - the electronic delivery channels - need
for computerization - Automatic Teller Machine (ATM) at home - Electronic Fund Transfer
(EFT) - uses - computerization in clearing houses – Telebanking - Banking on home
computers - Electronic Money Transfer - uses of EMT.

Unit –III
Updating Bank saving accounts -Computer bank branches - Financial Transaction Terminals
- (FTT) - E-Cheque - Magnetic Ink Character Recognition (MICR) and Cheques.
E-Banking in India – Procedure – Programmes – Components - How to go on net for Online
Banking – Advantages - Limitations.

Unit -IV
E-Banking Security - Introduction need for security - Security concepts - Privacy -Survey.
Findings on security – Attack - Cyber crimes - Reasons for Privacy – Tampering - Encryption
- Meaning - The encryption process - may appear as follows – Cryptogram – Cryptanalyst –
Cryptography - Types of Cipher systems – Code systems – Cryptography – Cipher –
Decipher – Jumbling – Asymmetric - Crypto system - Data Encryption Standard (DES).

Unit -V
E-Builder solutions - Digital certificate - Digital Signature & Electronic Signature - E-
Security solutions - solutions providers - E-locking technique - E-locking services - Netscape
security solutions - Pry Zone - E-software security Internet – Transactions - Transaction
security - PKI-Sierras Internet solutions - inc-security devices - Public Key Infrastructure
(PKI) - Firewalls Secure Ledger (FSL) - Secure Electronic Transaction (SET).

Theory and Practical should be in the ratio of 60% and 40% respectively.

Reference books:
1. C.S. Rayudu, E-Business, Himalaya Publishing House.
2. Roger Hunt & John Shelly, Computers and Commonsense.
3. Bhushan Dewan, E-Commerce.

PRACTICAL II - E-BANKING
1. Commenting on the correctness of documents like Cheque.
2. Responding to stimulated exercises on Customer/ Bank Employee Complaints.
3. Format of Letter of Credit.
4. Examining the working Mechanisms of ATM's and ETA’s.
5. Working Knowledge of Tele-banking
6. Knowledge of working Mechanisms of Encryption and E-Security.
7. Learning Internet Transactions Firewalls.
8. Practical Mobile Operations towards Bank operations of transactions.

B. Com. (ELECTRONIC BANKING)

SEMESTER III
 CORE VI - RURAL BANKING
Unit I
Principles and Functions of Banking - Cooperative Banking - Special Features - Negotiable
instruments: Cheques, Bill of Exchange, Promissory Note - Banker Customer Relationship –
Phycho - Demographíc Approach - Customer Centric Vs Business Centric Approach.

Unit II
Co-operative Banking - Agriculture and Non-Agriculture Organisationm - Functions of Apex
MSCB, DCCB - RBI Functions and Role – NABARD - Lead Bank Scheme - RRB objectives
and functions - Banking and I.T - E-Banking: ATM, M-banking.

Unit III
Domestic Cash Management - ST/MT Funding - Meaning and Importance of Cash
Management - Objectives - Cash Flow Cycle - Cash Flow Budgeting and Forecasting -
Electric Cash Management - MT and LT Funding - Term Loans - Securitization - Cost Centre
- Profit Centre - Planning and Capital Budgeting.

Unit IV
Liquidity Management – Objectives - Sources - Maturity Concerns: Projected Cash and Core
Sources- Contingency Plans - ST/NT Liquidity - Maturity Ladder Unit - Internal Control
Information - Netling.

Unit V
Regulations, Supervision and Compliances - Need and Significance of Internal and External
Audit.

Reference books
1. Fundamentals of Banking Theory and practices- basu.A.K

2. Banking credit management- Chaterrjee.A

3. Banking law and practices- Tanan.M.C

4. Manual of merchant banking- Verma.J.C

B. Com. (ELECTRONIC BANKING)

SEMESTER III
 ALLIED III - BUSINESS LAW - 1

Unit-I

Business Law: Meaning, Objectives – Sources - Law of Contract: Meaning – Types -

Essential Elements of Valid contract.

Unit -II

Discharge of Contract - Remedies for breach of Contract - Wagering Agreements.

Unit-III

Bailment – Pledge – Indemnity – Guarantee - Mortgage.

Unit-IV

Law of sale of goods - Sale and agreements to sale-their distinctions - Type of goods -
Conditions & Warranties - Caveat emptor - Transfer of property - sale by non-owners –
Performance - Remedies for breach - unpaid seller - Auction sale,

Unit-V

Law of Agency - Creation of agency - Classification of agents - Duties and Rights of an

Agent and principle Debtor - Termination of an Agency.

Reference books

1. Kapoor N.D, Business Law, Sultan Chand &Sons

2. RSN Pillai, Bagavathi, Law, S.Chand

3. Shukla M.C, Mercantile Law, S.Chand

4. P.C. Tulsian, Business Law, TMH

B. Com. (ELECTRONIC BANKING)

SEMESTER III
SKILL BASED ELECTIVE COURSE
 SBEC I - PAPER I
COMPUTER APPLICATION IN BUSINESS
Unit I
Accounting Software - New features of Tally - Accounting Concepts - Manual Vs
Computerized accounting.

Unit - II
Company creation - Accounts configuration - Operation for Company maintaining only
Accounts.

Unit - III
Accounts Vouchers – creation – alteration - types of Vouchers - Bill wise - Interest
computation and Printing of Vouchers.
Unit-IV
Bank Reconciliation Statement – Inventory - feature.

Unit - V
Configuration Invoice - Challan - Order - Stock summary - security control - user passwords
- utilities of SPSS Software.

Reference books
1. Implementing Tally - A. K.Nandhini, K.K. Nandhini
2. Mastering the Internet - Glee Harah cody MC Gregor
3. E-Commerce the cutting edge Business – Kamalesh K. Balaji

B. Com. (ELECTRONIC BANKING)

SEMESTER III
SKILL BASED ELECTIVE COURSE
 SBEC I - PAPER II
ON LINE TRADING
Unit -I
Internet – Intranet - communication software - benefits of internet.

Unit -II
Buying and Selling over the net - Methods of payment - Developing an online business.

Unit-III
Using the net for customer communication - Tips for online customer support - wecbsites
offering online trading.

Unit -IV
Productivity improvement - Developing the relationship with the customers - interactive
communication.

Unit- V
New product announcement - ads on web page,

REFERENCE BOOKS

1. Mastering the internet - Glee Havrah cady PT MC Gregor

2. E commerce the cutting edge business – Kamalesh K.bajaj

B. Com. (ELECTRONIC BANKING)

SEMESTER III
 SKILL BASED ELECTIVE COURSE
SBEC I - PAPER III
PRACTICAL BANKING TRAINING

The Students of B.Com (E.-Banking) Degree course have to undergo Practical training in a
Scheduled Bank for a period of 2 weeks during IV semester & submit the Bank Training
Report.

B. Com. (ELECTRONIC BANKING)

 SEMESTER III
NON MAJOR ELECTIVE COURSE
NMEC I - SHARE MARKET OPERATIONS
Unit - I
Company - Meaning - Definitions - Types of Companies.

Unit - II
Share - Meaning - Types of shares - How to apply for shares – Primary Market – Secondary
Market – Market conditions – Bull - Bear.

Unit - III
Stock Exchanges in India – NSE, Nifty - BSE, Sensex.

Unit -IV
Investments in shares – Demat - Trading account on line and off line trading of shares - day
trading.

Unit - V
SEBI - functions - concepts of capital gain dividend – EPS - market capitalization - listed
companies – NCFM – PAN - price band – STT – STOP LOSS – Volatility.

Reference books

1. Securities &Portfolio management – Punithavathi Pandiyan.

2. Magazines practical banking advances - H.L.Bedi, V.K.Hardikar

 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
CORE VII - COST ACCOUNTING
Unit I
Cost Accounting: Introduction - Meaning of Cost, Costing and Cost Accounting -
Comparison between Financial Accounts and Cost Accounts - Application of Cost
Accounting - Cost Concepts and Classification of Costs - Cost Unit - Cost Center - Elements
of Cost - Preparation of Cost Sheet.

Unit II
Material Costing: Classification of Materials – Material Control – Purchasing procedure -
store keeping - Techniques of Inventory control - EOQ - Methods of Pricing Materials Issues
- LIFO - FIFO – Weighted Average Method - Simple Average Method - Problems.

Unit III
Labour Costing: Control of labour cost - Labour Turnover - Causes and effects of labour
turnover – Merit Rating, Job Analysis, Time keeping and time booking - Idle time, Causes
and treatment – Overtime - Methods of Wage Payment- Time rate and Piece Rate - Incentive
Schemes - Halsey Premium Plan - Rowan Bonus Plan – Taylor’s and Merrick’s differential
piece rate systems - Problems.

Unit IV
Overhead Costing: Definition - Classification of overheads – Procedure for accounting and
control of overheads - Allocation of overheads - Appointment of overheads - Apportionment
of Service department costs to production departments - Repeated Distribution method -
Simultaneous equation method - Absorption of OH"s - Methods of Absorption - Percentage
of direct material cost - Direct Labour Cost - Prime Cost, Direct Labour hour rate and
Machine Hour Rate - Problems.

Unit V
Costing Methods: Introduction - Job Costing - Batch Costing - Contract Costing - Transport
Costing - Process Costing - Principles – distinction between Process and Job – Preparation of
Process Accounts - Treatment of Normal Loss - Abnormal Loss - Abnormal Gain - Joint and
By-products - Apportionment of Joint Cost.

Theory and Problem should be in the ratio of 20% and 80% respectively.
REFERENCE BOOKS

1. Principles of Cost Accounting - S.N. Maheswari, Sultan Chand & Sons, New Delhi.

2. Cost Accounting - T.S. Reddy & Hari Prasad Reddy - Marham Publications, Chennai.

3. Cost Accounting - A.Murthy and S. Gurusamy, Tata McGraw- Hill Publishing

Company Ltd. New Delhi.

4. Cost Accounting, Principles and Practices - Nigam & Jai (2000), Prentice Hall of
India Publishers

5. Cost Management: A Managerial Emphasis - Blocher,I., Lin, (2003), Pearson

education, Mumbay

6. Cost Accounting: Principles and Methods - Jain, S.P. and K.L. Narang, (2007),

7. Cost Accounting - lyengar, S.P., (2010), Sultan Chand & Sons, New Delhi.
 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
CORE VIII - INTERNATIONAL BANKING
Unit I
International Banking vis - a- vis Domestic Banking - Foreign Trade Financing -
International Financial Transactions: Lending and Borrowing across borders - FEMA and
Regulatory Framework in India.

Unit II
Foreign Exchange: Market; rate and Currency - Exchange rate determination under Fixed
exchange rate and Floating exchange rate regimes - Determination of exchange rates: Spot
and Forward - Basic exchange arithmetic – Forward Cover and Hedging.

Unit III
International Financial Institutions and Functions: World Bank: IMF - Asian Development
Bank ADB) - International Financial Corporation (IFC) - International Development
Association (IDA) - World trade organization (WTO) - International Bank for Reconstruction
and Development (IBRD).

Unit IV
Sources of Foreign Exchange – Export Earnings - Invisible Export Earnings - Role of NRI
Remittances - Foreign Direct Investment - Foreign Institutional Investment - External
Commercial Borrowings – Global Depositors Receipts - Offshore Borrowings - Documentary
Letter of credit.

Unit V
Foreign Exchange Management- Composition of Foreign Exchange Reserves: Foreign
Currencies – Gold and SDR - Current Account Convertibility - Capital Account
Convertibility and Precautions.

Reference books
1. Modern Banking-Sayers, R.S.
2. Contemporary Banking Trends - Basu, S.K.
3. Banking Systems of Great Britain - Machenize, K. French, Germany and U.S.A.
4. Introduction to Banking - Barbara Casu, Claudia Girardone, Philip Molyneu, 2nd
edition
5. Domestic and International Banking - Mervyn Lewis, Kevin T. Davis, MIT Press
Cambridge.
 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
CORE IX - DATA BASE MANAGEMENT SYSTEM
Unit-I
Introduction to Database Systems: File System versus a DBMS - Advantages of a DBMS -
Describing and storing data in a DBMS - Queries in a DBMS - Structure of a DBMS.
Introduction to Data Models - Architecture of DBMS.

Unit - II
Entity Relationship Model: Overview of Database Design, Entities, attributes, and Entity sets.
Relationships and Relationship sets - additional features of the ER Model - Conceptual
database design with the ER model - Entity versus attribute, entity versus relationship.
Relational model: Introduction to Relational model, foreign key constraints, enforcing
integrity constraints, Querying relational data.

Unit - III
Integrity and Security: Domain Constraints - Referential Integrity - Assertions - Triggers –
Security and Authorization - Authorization in SQL – Encryption and authentication.
Relational Database Design: First Normal Form - Second Normal Form – Boyce - Codd
Normal Form - Third Normal Form - Fourth Normal Form.

Unit - IV
SQL Queries: The form of a basic SQL query- Basic Retrieval Queries in SQL - INSERT,
DELETE, and UPDATE Statements in SQL - Union, intersect, and expect, introduction to
nested queries, aggregate operators, Null values- Nested Sub- Queries -Views -Modification
of the Database
Unit - V
Transactions: Transaction concept - Transaction State - Implementation of Atomicity and
Durability - Concurrent Executions - Serializability - Recoverability - Implementation of
Isolation. Recovery System: Failure Classification - Storage Structure - Recovery and
Atomicity – Log-Based Recovery – Shadow Paging - Recovery with concurrent Transactions
- Buffer Management - Failure with Loss of Non–volatile Storage.
Theory and Practical should be in the ratio of 60% and 40% respectively.
Reference Book

1. Database System Concepts - Abraham Silberschatz, Henry F.Korth, S.Sudarshan,.

TMH 5th Edition.

2. Database System Concepts - A.Silberschatz, N.F. Korth, S. Sudarshan, 4th Edition -

McGraw Hill Higher Education, International Edition 2002.

3. Database Management Systems - Ramakrishnan, R. and J. Gehrke, McGrawHill,

Company, Higher Education, 2000.
 B.Com (ELECTRONIC BANKING)
SEMESTET IV
PRACTICAL III - DATA BASE MANAGEMENT SYSTEM

1. To study Data Definition language Statements, To study Data Manipulation Statements.

2. Study of SELECT command with different clauses.
3. Study of INSERT, DELETE, and UPDATE Statements in SQL.
4. Study of SINGLE ROW functions (character, numeric, Data functions), Study of
GROUP functions (avg, count, max, min, Sum).
5. Study of various type of SET OPERATORS (Union, Intersect, Minus).

6. Study of various type of Integrity Constraints, Study of Various type of JOINS.

7. To study Views and Indices.

8. Design a database for student information.

9. Design a database for employee information.

10. Design a database for bank information.

 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
ALLIED IV – CYBER LAW

Unit –I
Cyber Law and security - Introduction to Cyber law – Need for Cyber Law – Public Policy
issues in e- commerce - Protecting Privacy - Intellectual property rights - Data
encryption/decryption, cybercrimes – virus - Fire wall – Antivirus software - Cyber
Jurisprudence at International and Indian Level.

Unit –II
Internet Security: Computer Security and Threats, Hacking, Cracking, sneaking, Viruses,
Trojan Horses, malicious code, Worms and Logic Bombs. Network attack and Defense Most
Common Attacks, Scripts Kiddies and Packaged Defense.

Unit –III
Cyber Crimes & Legal Framework - Cyber Crimes against Individuals, Institution and State –
Hacking - Digital Forgery - Cyber Stalking / Harassment - Cyber Pornography – Identity
Theft & Fraud – Cyber terrorism - Cyber Defamation - Different offences under IT Act,
2000.

Unit –IV
Security Aspects: Introduction - Technical aspects of Encryption - Digital Signature - Data
Security. Intellectual Property Aspects: WIPO – GII – ECMS - Indian Copy rights act on soft
propriety works – Indian Patents act on soft propriety works.

Unit –V
Evidence Aspects: Evidence as part of the law of procedures - Applicability of the law of
Evidence on Electronic Records - The Indian Evidence Act 1872.
Criminal Aspect: Computer Crime - Factors influencing Computer Crime - Strategy for
prevention of computer crime- Amendments to Indian Penal code 1860.
Reference books
1. Cyber Laws - Singh Yatindra
2. Cyber Crime-Bansal S.K
3. Cyber Law-Jonthan Rosenoer, Springer, New York, (1997)
4. The Indian Cyber Law: Suresh T Viswanathan, Bharat Law House, New Delhi.
 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
SKILL BASED ELECTIVE COURSE
SBEC II - РАРER I
INSURANCE
Unit -I
Risk - Concept – types of risk - Spreading of Risk – Financial and non financial risk –
Insurable risk - Nature - Risk Management.

Unit -II
Insurance - Introduction - Types of Insurance - Life - General – Types of General Insurance –
Principles of General insurance – Goods which must be insured.

Unit - III
Policy – types of Policies - Premium – Loan on Policy - Physical and Moral hazards.

Unit - IV
Claims assignment of Policies - Surrender of Polices – Maturity - Closing of Accounts for
Insurance companies.

Unit – V
Functions of LIC – GIC and Private Companies.

Reference books

1. Principles of Insurance - Insurance Institute of India Financial Services - M.Y, Khan.

2. Financial Institution and Markets - L.M. Bhole

3. Practical Banking Advances - H.L. Bedi V.K. Hardikar.

4. Life insurance in India - Dr.R.Haridas, New Century Publication, New Delhi.

 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
SKILL BASED ELECTIVE COURSE
SBEC II - PAPER II
PRACTICAL IN BANKING AND INSURANCE INSTRUMENTS
Unit -I
Drawing, Endorsing and crossing of Cheques.

Unit -II
Filling up of paying slips - Demand draft applications and preparation of demand drafts -
making entries in the Passbook and filling up of account opening forms for SB account,
Current account, FDR's, preparation of FDR's.

Unit -III
Drawing and Endorsing of Bill of Exchange and promissory notes.

Unit - IV
Filling up Jewel loan application form, procedure for releasing of jewellay in jewel loans and
repayment.

Unit - V
Filling up an application form for a LIC Policy, Filling up of the premium form sending
premium notice - filling up the challan for remittance receipt for the premium - the procedure
to receive a lapsed policy and procedure for settling account while the insured is alive or
dead.
 B. Com. (ELECTRONIC BANKING)
SEMESTER IV
SKILL BASED ELECTIVE COURSE
SBEC II - PAPER III
SHARE MARKET OPERATIONS
Unit -1
Company – Meaning – Definitions - Types of Companies.

Unit - II
Share - Meaning - Types of shares - How to apply for shares.

Unit - III
Primary market - Secondary Market - Market Conditions – Bull - Bear - Stock exchanges in
India -NSE, BSE - Sensex Nifty.

Unit - IV
Investments in shares – Demat - Trading account on online and off line trading of shares -
day trading.

Unit - V
SEBI - Functions - Concepts of Capital Gain Dividend – EPS - Market Capitalization - Listed
Companies - NCFM - PAN - Price Band – STT – STOP LOSS - Volatility

Reference books
1. Securities & Portfolio management – Punithavathi Pandiyan
2. Magazines practical banking advances - H.L.Bedi, V.K.Hardikar2
 B. Com. (ELEECTRONIC BANKING)
SEMESTER IV
NON MAJOR ELECTIVE COURSE
NMEC - II - BANKING PRACTICE
Unit - I
Bank – Meaning - Definitions -Banker – Customer.

Unit -II
Opening of a New a/c - Fixed Deposit Receipt (FDR).

Unit - Il1
Bank Instruments - Pay in slip - Withdrawal Form.

Unit - IV
Demand Draft - Promissory note – Bill of Exchange.

Unit - V
Cheque – Validity period of Cheque - Drawing – Alteration - Marking and Crossing of
Cheques – Debit Cards (Forms to be filled up by the students) Credit Cards.

Reference book

1. Banking - M.Radlaswamy & S.Vasudevan

2. Indian Banking - Ashok Desai

3. Practical Banking advances - H.L.Bedi, V. K. Hardikar2

 B. Com. (ELECTRONIC BANKING)
SEMESTER V
CORE X - ACCOUNTING FOR MANAGERIAL DECISIONS

Unit-1
Management accounting – Meaning- objectives – Functions – Importance and scope –
Distinguish between Management Accounting, Cost Accounting and Financial Accounting –
Advantages and Limitations of Management Accounting. Financial Statement Analysis -
Comparative and Common size statements - Trend Analysis.

Unit-II
Ratio Analysis : Definition - Significance and Limitations Classification- Liquidity,
Solvency, Turnover Computation of Ratios from Financial Statements Preparation of
Financial and Profitability ratios Statement from Ratios.

Unit-III
Fund flow analysis: Concept of Funds, Sources and Uses of Funds Fund Flow Statement,
Significance and Importance of fund flow statement.
Cash Flow Analysis: Concept of Cash Flow - Cash Flow Statement (New Format) –
Comparison between Fund Flow analysis and Cash Flow analysis.

Unit-IV
Budgets and Budgetary control – Definition - Objectives - Importance – Essentials – Uses
and Limitations - Classification of Budgets – Master budget – Preparation of Material
budget, Purchase budget, Production budget, Sales budget, Cash budget, Fixed and Flexible
budget - Zero Base Budgeting – Performance Budget.

Unit-V
Marginal Costing and Profit Planning: Marginal Costing Differentiated from Absorption
Costing, Direct Costing. Differential Costing, Key Factor - Break-even Analysis, Margin of
Safety, Cost Volume Profit Relationship. Advantages, Limitations and Applications of
Marginal Costing.

Theory and Problem should be in the ratio of 20% and 80% respectively.
Reference books
1. Management Accounting - S.N.Maheswari, Sultan Chand & Sons, New Delhi
2. Accounting for Management- Text and Cases - Bhattacharya, S.K. & Dearden, Vikas
Publishing House, 2003 Third Edition.
3. Management Accounting -S.P.Gupta, Sultan Chand & Sons, New Delhi
4. Management Accounting - R.S.N Pillai & Bhagavathi, S.Chand & Co. Ltd., New
Delhi
5. Management Accounting -A.Murthy and S.Gurusamny, Tata Mc-Graw Hill
Publishing Company, New Delhi.
6. Accounting for management - Dr.V.R.Palanivelu, University Science Press - New
Delhi.
 B. Com. (ELECTRONIC BANKING)
SEMESTERV
CORE XI - ENTRPRENEURIAL DEVELOPMENT
UNIT – I Entrepreneurship Concept:
Entrepreneur – Meaning- Types- Qualities of an Entrepreneur– Characteristics of
entrepreneur – classification of entrepreneur – Factors influencing entrepreneurship - Role of
entrepreneur in economic development – Women entrepreneurs: Challenges and
Opportunities.

UNIT – II Project Identification:

Business idea generation – Identification of Business Opportunities - Feasibility – Marketing
– Financial – Economic – Technical – Managerial- Project appraisal – Project Report –
Entrepreneurial Development Programmes (EDP).

UNIT – III: Institutional Support to Entrepreneur:

Institutions at the National Level: SSIB – SIDO – SIDBI - SISI – NSIC – NRDC – NAYE –
KVIC.
Institutions in Tamil Nadu: SIDCO – SIPCOT in Tamil Nadu - ITCOT – DIC – TIIC.

UNIT – IV Micro, Small and Medium Enterprises:

MSME- Meaning- Features- Role – Problems - Rural entrepreneurship - Meaning- Need and
Problems-Small scale sector in India - Rationale and Objective of SSI- Problems of SSI -
Sickness of Small Scale Units – Causes and revival.

UNIT – V Incentives, Subsidies and Bounties:

Meaning of Incentives, Subsidy and Bounties – Need for Incentives – Problems of Incentives
– Schemes of Incentives in operation – Incentives for Development of Industries in Backward
Areas – Subsidised Consultancy Service – Subsidy for Market Studies – Adoption of
Indigenous Technology – Machinery on Hire Purchase – Transport Subsidy – Incentives
Available to SSI Units in Backward Areas – Seed Capital Assistance.

TEXT BOOKS:
1. Entrepreneurial Development – Dr. Gordon & Natarajan, Himalaya
Publishing Pvt. Ltd., Mumbai.
2. Entrepreneurial Development – Jayshree Suresh, Margham Publications, Chennai.
3. Entrepreneurial Development – Dr. L. Rangarajan, Sree Renga Publications,
Rajapalayam.
4. Entrepreneurship and Small Business Management, KITAB Mahal, Allahabad, 1st
Edition, 2003.
5. Entrepreneurial Development – S. Sivasankari, Charulatha Publications, Chennai.
REFERENCE BOOKS:

1. Entrepreneurial Development – Raj Shankar, Vijay Nicole Imprints Pvt Ltd,

Chennai-91.
2. Entrepreneurial Development – S. S. Kanka S. Chand & Co, New Delhi.
3. Fundamentals of entrepreneurship and small business - Renu Arora, S. K.
Sooj, Kalyani Publishers, New Delhi.
4. Entrepreneurial Development – S. Anil Kumar, S. C. Poornima, Mini
K. Abraham and K. Jayasri, New age international publishers.
5. Entrepreneurial Development - C. B. Gupta, N. P. Srinivasan, Sultan Chand &
Sons, New Delhi.
6. Entrepreneurship and Small Business Management – Dr. P.T. Vijayashree and Dr.
M. Alagammai, Margham Publications, Chennai.
7. Vasanth Desai - Organizational and Management of Small Industries.
8. Saravanan .P- Entrepreneurial Development.
9. Tandon B.C. - Environment and Entrepreneurship.
10. Rao T.V and Udaipareek - Developing Entrepreneurship.
11. Dr. K. Arul & Dr. A. Subanginidevi, Entrepreneurship Development, Shanlax
Publication.
12. Dr. V. R. Palanivelu, Himalaya Publishing House Mumbai.
 B. Com. (ELECTRONIC BANKING)
SEMESTERV
CORE XII - ENTERPRISE RESOURCE PLANNING

Unit -I
Enterprise Resource Planning – Meaning – Principles – Features - Scope & Importance –
Benefits - ERP and Functional Areas Model: Dynamic and process – Data Warehousing –
Data Mining – OLAP.

Unit-II
ERP - A Manufacturing Perspective - Review and understanding of the basic business
process - Business process Re-Engineering - Production and operation - Inventory Control -
Supply Chain Management.

Unit - III
ERP System Package - SAP, People Soft, BAAN and Oracle – ERP Applications.

Unit -IV
Oracle – Overview – Architecture, Applications, SAP-Overview, Architecture Applications.

Unit -V
Implementation of ERP - Key Factor Analysis, Organizational & Social Issues.

Reference books
1. Sadagopen S, ERP – A Managerial Executive, Tata Mc GRAW Hill – 2001.
2. Vinod Kumar, Grag and N.K.Venkitakrishnan ERP, Prentice Hall of India, New Delhi
2001.
3. Vinod kumar Grog, and Bharat Vakharia, ERP Strategy, Jaico Publishing House,
Mumbai 1999 Alexis Leon, ERP Demystified - Tata McGraw Hill publishing
Company Limited - New Delhi 2000.
4. Brady. ERP, Thomas Learning 2001.
 B. Com. (ELECTRONIC BANKING)
SEMESTERV
CORE XIII - RDBMS & ORACLE

Unit I
Introduction to Data Base - Data independence - Data Abstraction - Levels of Data Base -
Overall Structure of Data Base - Memory Hierarchy - Record Formats - Page Formats.

Unit II
Data Models, Schemas, and Instances - Sub Schema Three - Schema Architecture and Data
Independence - ER Diagram.

Unit III
Relational Data Base - Relational Algebra- Relational Calculus - Relational Algebra
Operations - Domain Relational Calculus - Tuple Relational Calculus.

Unit IV
SQL Commands - Various Forms of Select Statements - Date functions - Number Functions -
Aggregate Function -Group by and having clause.

Unit V
Normalization - Types of Normal Forms - Network Data Model - Hierarchical Data Model.

Theory and Practical should be in the ratio of 60% and 40% respectively.
Reference books
1. CJ Date, an Introduction to Data Base System.
2. Alexis Leon & Mathews Leon, A Data Base Management System, Vikas
Publications.
3. Geprge toch, ORACLE-The complete reference, oracle press, Osborne Mc Graw Hill.
4. Abraham Silberchatz, Henry F. Korth & S. sudharsan - Data Base system concepts,
Mc.graw Hill, 3rd Edition, 1997.
5. Ragu Ramakrishna, Data Base Management System, Mc Graw Hill international
Edition, 1998.
6. RamezElmasri and Shamkant B. Navathe, "Fundamentals of database
systems",6thEdition, Addison-Wesley Publication, 2011.
 B. Com. (ELECTRONIC BANKING)
SEMESTERV
PRACTICAL-IV
RDBMS AND ORACLE

I. SQL:
1. Creation of Data Base.
2. Various forms of select statement
3. Multiple Queries (Sub query)
4. Update operations
5. Alter the Data Base
6. Number function, data functions, Aggregate and math's function
7. Joining the Table

II. PL/SQL:
1. Payroll preparation
2. Electricity bill preparation
3. Student mark list preparation
4. Personal information system
 B. Com. (ELECTRONIC BANKING)
SEMESTERV
ELECTIVE II - PAPER I - BANK MANAGEMENT

Unit - I
Management: Definition - Importance - Principles – Function - Role of a Manager.

Unit -II
Planning - Nature – Purpose – Steps - Types – Merits – Demerits of Planning - MBO -
Planning in Banks - Deposits planning - Profit Planning - Credit Planning - Operational
Planning - Performance Budgeting.

Unit -III
Organization: Nature - Purpose - Departmentation - Span of Control - Delegation
Centralization and Decentralization - Organization Structure: Line and Staff Organization -
Committee - Organizing a Bank branch.

Unit - IV
Directing: Principles of Directing - Motivation - Communication Process - Forms of
Communications - Principles of an effective Communication – Leadership - Function of a
leader - Branch Manager as a Leader.

Unit - V
Controlling: Need for Control - Control Process - Control Techniques –
Co-ordinating: Need - principles - Approaches to achieve effective Co-ordination.

Reference books

1. Subba Rao P., Principles and Practice of Bank Management.

2. Tripathi P.C. And Reddy, Principles of Management, Tata McGraw Hill Publishing
Co.Ltd. New Delhi.
3. Gupta C.B, Principles of Management for banking system, Sultan Chand Publishers.
4. Harold Koontz, Essential of Management, Tata Mc Graw Hill Publishing Co.Ltd,
New Delhi.
 B. Com. (ELECTRONIC BANKING)
SEMESTER V
ELECTIVE II - PAPER II - RETAIL BANKING

Unit - I
Concept of Retail Banking - Distinction between Retail and Corporate / Wholesale Banking;
Retail Products Overview: Customer requirements, Products development process, Liabilities
and Assets Products, Approval process for retail loans, Credit Scoring.

Unit - II
Important Retail asset products: Home loans, Auto / Vehicle loans, Personal loans,
Educational loans – Study of these products in terms of Eligibility, Purpose, Amounts,
Margin, Security, Disbursement, Moratorium, Pre payment issues, Repayments / Collection;
Credit / Debit Card Eligibility, Purpose, Amounts, Margin, Security, Process of using the
cards, Billing Cycle, Credit Points; Other products / Remittances / Funds Transfer.

Unit - III
Retail Strategies: Tie-up with institutions for retail loans; Delivery Channels - Branch,
Extension counters, ATMs, POS, Internet Banking, M-Banking; Selling process in retail
products; Customer Relationship Management - Role and impact of customer relationship
management, stages in CRM process; Technology for retail banking.

Unit - IV
Trends in Retailing - New products like insurance, Demat services, Online / Phone banking,
Property services, Investment advisory / Wealth management, Reverse Mortgage - Growth of
e-banking, Cross selling opportunities.

Unit - V
Recovery of Retail Loans - Defaults, Recovery process - SARAFAESI Act, DRT Act, use of
Lok Adalat forum, Recovery Agents - RBI guidelines.

Reference book
1. Agarwal, O.P., Fundamentals of Retail Banking, Himalaya Publishing House,
Mumbai.
2. Jha, SM, Banking Marketing, Himalaya Publishing House, Mumbai
3. Khan, MY, Indian Financial System, Tata McGraw Hill Publishing Company Ltd.,
New Delhi
4. Uppal;, RK. & Bishnupriya N, Modern Banking in India, New Century Publications,
New Delhi
5. Uppal, RK, Banking Services and IT, New Century Publications, New Delhi
6. Guruswamy,S., Banking in the New Millenium, New Century Publications, New
Delhi
7. Indian Institute of Banking & Finance, Retail Banking, Mumbai.
 B. Com. (ELECTRONIC BANKING)
SEMESTERV
ELECTIVE II - PAPER III - MERCHANT BANKING

Unit -I
Merchant banking: Meaning – Importance – Functions - Growth of Merchant Banks in India -
Role of SEBI in regulating Merchant Banking Industry.
Unit - II
Projected related activities of a Merchant Banker - Corporate Counseling – Meaning -
Advisor role of Merchant Banker - Loan Syndication - Meaning and Scope.

Unit -III
Capital issue and its related activities of a Merchant Banker. Changing structure of Indian
Capital Market - Management of pre-issue activities and - Types and characteristics of
Corporate Securities - Step to be taken by the Issuing Company and the Lead Manager -
Underwriting - Management of Post -issue activities - Listing of securities.
Unit-IV
Service oriented activities of a Merchant Banker: Mergers and Amalgamation - Meaning –
Purpose - Types of Mergers - Portfolio Management - Meaning and Objectives - Function of
Portfolio Managers.
Unit -V
Miscellaneous activities of Merchant Banker: Venture Capital – Origin - Features of Venture
Capital - Factoring - Meaning and Types.

Reference book
1. Machiraju H.R, Merchant Banking, Principles and Practice

2. Verma J.C, Bharat's manual of merchant Banking.

 B. Com. (ELECTRONIC BANKING)
SEMESTER V
ALLIED V - FINANCIAL INSTITUTION AND SERVICES

Unit - I
Financial Market: Meaning – Definitions – Characteristics of Financial Market –
Classification of Financial Markets - Economic Determinations of Savings and Investments -
Financial Institutions - Intermediaries between Savers and Investors - Flow of Funds in
Financial Markets.

Unit-II
Capital Market in India - Market for Government securities - Mortgage Market - Market for
Corporate Debt. Money market – Components – Sub markets – Characteristics – Importance
of Money Market – Indian Money Market: Structure – Instruments – Deficiencies / weakness
- Money market Vs Capital Market.

Unit-III
Reserve bank operations - Credit Policies - Bank Rate Policy- Open Market operations -
Impact on Money Market - Government & Reserve Bank of India and their goals.

Unit -IV
Merchant Banking in India - Mutual Funds - Foreign Exchange Markets - Exchange Rate
determinants - Speculation -Hedging and Arbitrage - Currency Devaluation.

Unit -V
Development Banks - Operation functions of IFCI, IDBI, ICICI, UTI, LIC and other
development institutions - Progress - Achievement of their role.

Reference book
1. Kuchhal. S.C - Corporate Finance
2. Bhole.L.M (Tata Mc Graw Hill) - Finical Institutions and Markets - Structure, Growth
and Innovations
3. Patel G.S (IFCAI Publications) - Capital Market Functioning and the end.
4. Kulkarni P.V (Himalayas Pu. Hou) - Corporate Finance.
 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
CORE XIV - FINANCIAL MANAGEMENT

Unit I
Financial Management – Meaning – Definition – Objectives – Importance – Functions -
Organization structure of Financial Management - Role of Financial Manager.

Unit II
Capital Budgeting - Ranking of Projects - Methods of evaluating a Project Investment
Proposal - Importance of Capital Budgeting - Financial Planning of a New Business (Simple
Problems only).

Unit III
Capital Structure Theories - Net Income Approach - Net Operating Income Approach -
Modigliani and Miller Approach - Factors Determining Capital Structure (Theory only).
Leverages – Meaning – Types - Importance and significance of leverages (Simple problems
only).

Unit IV
Cost of Capital - Concept of Cost of Capital - Determinants of Cost of Capital - Simple and
Weighted Average Cost of Capital (Simple Problems only).

Unit V
Working Capital Management – Meaning – Importance – Types - Factors determining
Working Capital - Estimation of Working Capital (Simple Problems only).
Management of Current Assets: Cash, Inventory, Accounts Receivables and Accounts
Payable (Theory only).

Theory and Problem should be in the ratio of 60% and 40% respectively.
Reference books:
1. S.N. Maheswari, Principles of Financial Management, Sultan Chand and sons
2. I.M. Pandey, Financial management, Vikas Publications
3. M.C Kuchal, Financial management, Chaitanya Publications
4. Kulkarni & Sathyaprasad, Financial Management, HPH
5. Srivasttava, Financial Management, HPH
 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
CORE XV - MANAGEMENT INFORMIATION SYSTEM
Unit-I
Introduction -Environment of Organizations - Management Information System - Information
Flow - Need and sources - Management Decisions - Importance and Role.

Unit -II
Characteristics of Information system - Importance of Computer - Types of Computer - Role
of Computer – Software – Hardware – CPU – MU – Input and Output Devices & their
Applications and Operations.

Unit-III
System classification – Concept – Characteristics - Elements - Feedback Control – Boundary
- Functions and Operations - System Design - Functions of System Analyst - Assignment and
Investigation – Implementation - Evaluation and Maintenance of MIS.

Unit-IV
Transaction Processing Information System - Information System for Managers - Intelligence
System - Decision Support System - Integration - Data Collection and Preparation - Data
Base Components - Utility of the operation of the Data Base Technology.

Unit -V
Functional Management Information System - Production, Marketing, Accounting, Personnel
and financial relationships - Impact and their role in the Managerial Decision Making –
Security and Control in MIS.

Reference books
1. CVS Murthy, Management Information system.HPH.
2. S. Sadagopan, Management Information System, PHI
3. R. Senapathi, MIS, Lakshmi Publications.
4. Lucas, The analysis, design and implementation of information system, MGH.
5. Davis & Olson, Management Information System, MGH.
6. G.M. Scott, Principles of management information system, MGH.
7. S.P. Rajagopalan. Management information system, Margham publications.
 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
CORE XVI - E-CUSTOMER RELATIONSHIP MANAGEMENT

Unit -I
CRM – Definition – Benefits - CRM and SCM - The Role of Internet on CRM - Importance
of E-Mail, Internet, Extranet in Maintaining effective CRM.

Unit –II
Customer Loyalty - Customer Decision making process and Influence - Loyalty ladder –
Significance of Loyal Customer - Impact of lost Customers.

Unit -III
Creating Customer Data Base - Process and Approaches to Data Base Marketing -
Applications of Data Base Marketing in Relationship Building.

Unit -IV
CRM and Marketing - Product or Brand Management - CRM and Sales - Field Sales, Tele
Sales - Web based Sales CRM and Services - Field Service Customer Service - Professional
Service Management.

Unit -V
BPO and International CRM - Call Centers - Scope of BPO - Emerging new Trends.

Reference books
1. R.K.Sugandhi, Customer Relationship Management, New Age International
Publishers.
2. Jagadish N. Sheth and Arul Parvatiyar, Hand book of Relationship Marketing,
Response books, 2002.
3. Daragh O'Reilly, Building Buyer Relationships, Macmillan India Limited 2001.
4. Knapp, A Guide to customer service Skill, Thomson Learning 2001.
5. Gosney, Customer Relationship Management Essentials, Prentice Hall, 2000
6. Ken Burnett, Key Customer Relationship Management, Pearson Education, 2001.
7. Related Websites.www.
 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
CORE XVII - VISUAL BASIC
Unit I
Introduction to Visual Basic - Features of Visual Basic – Controls - Properties Events –
Methods - Developing an Application - Tool Box Controls – Form - Form Properties.

Unit II
Variables – Constants - Data Types – NULL - ERROR, EMPTY – Declaration - Scope of
Variables - Types conversion - Arrays: Fixed, Multi Dimensional, Dynamic Arrays – Redim -
Preserve writing code in Visual Basic: Code Window - Procedures and Events – Functions –
Comments - Control -Structure: For...next, if, while, do, Select.

Unit III
List boxes and combo boxes – using msg boxes Functions - Files; File System Control –
Types – Sequential - Text Files, Menus; Menu Editors -Designing menus with menu editor -
MDI Forms.

Unit IV
Error handling - ERR Object - Common Dialog Control - Data Bases – Tables - Data Control
- Data Bound Controls.

Unit V
Data Access Objects: Jet Data base Engine - DAO Object Model – Active x - Active X Data
objects - Data Reports.

Theory and Practical should be in the ratio of 60% and 40% respectively.

Reference Books:
1. Mohanmmed Azam, Programming with Visual basic 6.0, Vikas publications
2. Noel Jerke, The complete Reference - Visual Basic complete reference, TMH.
3. Gary Cornell, Visual Basic 6 from the ground up. TMH, 1999.
 PRACTICAL V-VISUAL BASIC

1. Develop a simple calculator application.

2. Prepare a payroll application.

3. Students mark list preparation.

4. Develop a Banking system with necessary reports.

5. Develop a sales and purchase Order System with necessary report.

6. Develop Common Dialog Control and to open, edit and save text file.

7. Study of Insert, update, and delete a Record in database using ADO.

 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
ELECTIVE III - PAPER -I - BANK TECHNOLOGY MANAGEMENT

Unit-I
Branch Operation and Core Banking - Introduction and Evolution of Bank Management –
Technological Impact in Banking Operations - Total Branch Computerization - Concept of
Opportunities - Centralized Banking Concept, Opportunities, Challenges & Implementation.

Unit-II
Delivery Channels - Overview of delivery channels - Automated Teller Machine (ATM) -
Phone Banking - Internet Banking - Mobile Banking - Payment Gateways - Card
technologies - MICR electronic clearing.

Unit-III
Back office Operations - Bank back office management - Inter branch reconciliation -
Treasury Management - Forex Operations - Risk Management - Data centre Management -
Network Management - Knowledge Management (MIS/DSS/EIS) - Customer Relationships
Management (CRM).

Unit-IV
Interbank Payment System - Interface with Payment system Network - Structured Financial
Messaging system - Electronic Fund transfer - RTGS - Negotiated Dealing Systems &
Securities Settlement Systems - Electronic Money – E Cheques.

Unit-V
Contemporary Issues in Banking Techniques- Analysis of Rangarajan Committee Reports - E
Banking - Budgeting - Banking Software’s - Case study: Analysis of Recent Core Banking
Software.

Reference books:
1. Financial Services Information Systems - Jessica Keyes Auerbach publication; 2nd
edition (March 24, 2000) (Text Book).
2. Kaptan SS & Choubey N S., "E-Indian Banking in Electronic Era", Sarup & Sons,
New Delhi, 2003.
3. Vasudeva, "E-Banking", Common Wealth Publishers, New Delhi, 2005.
4. Turban Rainer Potter, Information Technology, John Wiely & Sons Inc.
5. Banking Technology - Indian Institute of Bankers Publication.
 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
ELECTIVE III - PAPER II - MARKETING OF BANKING SERVICES

Unit I
Marketing: Meaning - Importance of Marketing - Modern Marketing Concept - Features of
Modern Marketing Concept – Marketing & Selling - Social Marketing

Unit II
Relevance of marketing in Banking - Marketing Environment for a banker - Marketing mix
of banker - Marketing plan: bank's business - Objectives - Marketing Audit, SWOT Analysis,
Marketing Objectives - Marketing Strategies.

Unit -III
Marketing Segmentation – Bases - Marketing outlet for a banker - Suitable location for a
bank branch layout – Product development - Product mix: Product line of a banker -
Constraints of a product development - Product Management - Non-fund based business.

Unit-IV
Price Mix: Meaning, Importance, Factors affecting price of a product, Pricing Objectives -
Pricing Policies - Deregulation of interest rates - Service Charges.

Unit-V
Promotion mix: Meaning – Objectives – Methods - Factors affecting promotion mix -
Promotion mix of a banker - Public relations - Societal banking - Customers meets -
Customer service – Advertising – Publicity - Good promotional mix - Personal promotional
efforts direct meeting - Bank marketing personnel - Selection, Motivation – Training and
Development.

Reference books:
1. Sherlekar, Marketing Management, Himalaya Publishers.

2. Ramaswamy and Namakumari, Marketing Management, Himalaya Publishers.

3. Gupta and Rajan Nair, Marketing Management, Sultan Chand Publishers.

4. Philip Kotler, Tata McGraw Hill Publishers. PAPER-XXXIII.

 B. Com. (ELECTRONIC BANKING)
SEMESTER VI
ALLIED VI - CAPITAL AND MONEY MARKET
Unit I
Introduction - Growth of Capital Market - Composition of the capital – Capital Market in
India - Types of Capital Market - Primary and Secondary Market - Factors affecting Capital
Market

Unit II
Demand and supply for Long term finance - Policy development affecting capital market -
Future outlook of Capital Market - Difference between Capital and Money Market.

Unit III
SEBI Guidelines – Functions - RBI and Capital Market - Non Banking Financial Companies
(NBFCS).

Unit IV
Money Market – Meaning - Characteristic of Money Market - Importance of Money Market -
Features Of Money Market - Weakness of Indian Money Market.

Unit V
Dealers in Money Market - Features of Money Market - Money Market Instruments-
Organizational Structure of Money Market- Institutions of Money Market.

Reference books:

1. Banking and Financial System: Nirmala Prasad and Chandre dass.

2. Banking Theory Law and Practice - Sundaram and Varshney,
3. Corporation Finance - S.C. Kuchhal.
QUESTION PAPER
PATTERN
 QUESTION PAPER PATTERN FOR
THEORY SUBJECTS
(Including skill based and non-major elective papers)

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions
(Three questions from each unit)

PART – B (2 x 5 = 10 Marks)
Answer any Two Questions
(One question from each unit)

PART – C (5 x 10 = 50 Marks)
Answer All Questions
(One question from each unit with internal choice)
 QUESTION PAPER PATTERN FOR
ACCOUNTING SUBJECTS

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions
(Three questions from each unit)
Out of 15 Questions – 5 Theory and 10 Problems

PART – B (2 x 5 = 10 Marks)
Answer any Two Questions
(One question from each unit)
Out of 5 Questions – All the 5 Questions are problem

PART – C (5 x 10 = 50 Marks)
Answer All Questions
(One question from each unit with internal choice)
Out of 5 Questions – 1 Theory and 4 Problems
 QUESTION PAPER PATTERN FOR
STATISTICS

Time: 3 Hours. Max. Marks: 75

PART – A (15 x 1 = 15 Marks)

Answer All Questions
(Three questions from each unit)
Out of 15 Questions – 5 Theory and 10 Problems

PART – B (2 x 5 = 10 Marks)
Answer any Two Questions
(One question from each unit)
Out of 5 Questions – All the 5 Questions are problem

PART – C (5 x 10 = 50 Marks)
Answer All Questions
(One question from each unit with internal choice)
Out of 5 Questions – 1 Theory and 4 Problems