Comparative
papers of University and the College
Three
year B.Com (General) Course 2019 – 20
I
B.Com I Semester
College Course
structure
|
ANUR Course
structure
|
Financial
Accounting I
|
Fundamentals
of Accounting -I
|
Business
Organisation
|
Business Organisation
|
Business
Economics - I
|
Business
Economics-I
|
Business
Statistics - I
|
|
I B.Com II Semester
|
|
Financial
Accounting II
|
Fundamentals
of Accounting -II
|
Principles
of Management
|
Business
Environment
|
Business
Economics - II
|
Business
Economics-II
|
Business
Statistics - II
|
|
II B.Com III Semester
Corporate
Accounting
|
Corporate
Accounting
|
Banking
and Financial services
|
Business
Statistics
|
E -
Commerce
|
Banking
theory and Practice
|
Income Tax
|
|
II B.Com IV Semester
Accounting
for Service Organisations
|
Accounting
for Service Organisations
|
Merchant
Banking
|
Business
Law
|
Business
Environment
|
Income Tax
|
GST
Fundamentals
|
|
III B.Com V Semester
|
Cost
Accounting
|
Auditing
|
GST
Fundamentals
|
Cost
Accounting
|
Commercial
Geography
|
Business
Law
|
|
HRM
|
Cluster1
|
|
|
Marketing
Management
|
|
International
Business
|
|
III B.Com VI Semester
Business
Communication
|
Auditing
|
Management
Accounting
|
Management
Accounting
|
Company
Law
|
GST and
Customs Act
|
Cluster-1
Advertising
and sales Promotion
Brand
Management
Office
Management /Spl.Project / Self study paper / G.E/ I.D.P/ /Logistics mgt
|
Cluster II
|
Cluster-2
Central
Banking
Rural
Banking
|
|
Spl.Project
/ Self study paper / G.E/ I.D.P/ Office Management
|
|
Three
year B.Com ( Computer ) Course 2019-20
I
B.Com I Semester
College Course
structure
|
ANUR Course
structure
|
Financial
Accounting I
|
Accounting
-I
|
Business
Organisation
|
Business
Organisation&Management
|
Business
Statistics - I
|
Computer
Fundamentals& Ph.Sh
|
Computer
Fundamentals& Ph.Sh
|
|
I B.Com
II Semester
|
|
Financial
Accounting II
|
Accounting
-II
|
Principles
of Management
|
Business
Economics
|
Business
Statistics - II
|
Enterprise
Resource planning
|
Operating
Systems & D.Tools
|
|
|
II
B.Com III Semester
Corporate
Accounting
|
Corporate
Accounting
|
Banking
and Financial services
|
Business
Statistics
|
E
- Commerce
|
Office
Automation Tools
|
Programming in Java
|
|
II
B.Com IV Semester
Accounting
for Service Organisation
|
Banking
Theory and Practice
|
Merchant
Banking
|
Business
Law
|
Business
Environment
|
Business
Analysis
|
DBMS
|
|
III
B.Com V Semester
|
Cost
Accounting
|
Auditing
|
Taxation
|
Cost
Accounting
|
Commercial
Geography
|
Business
Law
|
Programming
in C
|
Web
technology
|
DBMSl
|
VB dot Net programming
|
Web
Technology
|
Project Work
|
|
III
B.Com VI Semester
|
Marketing
|
Business
Communication
|
Auditing
|
Management
Accounting
|
Management
Accounting
|
Company
Law
|
Tally
|
Tally
|
E-Commerce
|
Software
Engineering
|
PHP
& SQL
|
Skill Development
|
|
Three
year B.Com ( General ) Course 2019-20
I B.Com
I
Semester
|
II
Semester
|
Financial Accounting I
|
Financial Accounting II
|
Business Organisation
|
Principles of Management
|
Business Statistics - I
|
Business Statistics – II
|
Business Economics -I
|
Business Economics –II
|
II
B.Com
|
|
III
Semester
|
IV
Semester
|
Corporate Accounting
|
Accounting for service organisations
|
Banking and Financial services
|
Merchant Banking
|
Income Tax
|
GST
|
E-Commerce
|
Business Environment
|
III
B.Com
|
|
V
Semester
|
VI
Semester
|
Business Law
|
Company Law
|
Cost Accounting
|
Management Accounting
|
Auditing
|
Business Communication
|
|
Cluster-1
Advertising
and sales Promotion
Brand
Management
Consumer
behaviour and customer relation management / Office Management /Spl.Project /
Self study paper / G.E/ I.D.P/ / logistics mgt
|
Marketing
Management
|
Cluster-2
Central
Banking
Rural
Banking
|
International
Business
|
Spl.Project
/ Self study paper / G.E/ I.D.P/ Office Management
|
Human
Resource Management
|
|
Additional
credits - Talley/Self study course/ Tourism with Tamil/Special Project/
|
Three
year B.Com ( Computers ) Course 2019-20
I
B.Com
I
Semester
|
II
Semester
|
|
Financial Accounting I
|
Financial Accounting II
|
|
Business Organisation
|
Principles of Management
|
|
Business Statistics - I
|
Business Statistics – II
|
|
Computer Fundamentals & Ph.Sh
|
Programme in “ C “
|
|
II
B.Com
|
||
III
Semester
|
IV
Semester
|
|
Corporate Accounting
|
Accounting for service organisations
|
|
Banking and Financial services
|
Merchant Banking
|
|
E-Commerce
|
Business Environment
|
|
Tally - I
|
Tally – II
|
|
III
B.Com
|
||
V
Semester
|
VI
Semester
|
|
Business Law
|
Company Law
|
|
Cost Accounting
|
Management Accounting
|
|
Auditing
|
Business Communication
|
|
|
Cluster
|
|
Data
Base Management System
|
VB dot Net programming
|
|
Web
technology - I
|
Web
Technology-II
|
|
Skill Development
|
Project
|
|
Human Resource Management
|
Elective/self
study course/ /Special Project/Inter disciplinary courses
|
|
For
Additional credits
|
||
Talley/Self study course/ Tourism with Tamil/Special
Project
|
||
Three year B.Com (Finance )
Course 2019-20
I Semester
|
II Semester
|
Financial
Accounting I
|
Financial
Accounting II
|
Business
Organisation
|
Principles
of Management
|
Business
Statistics - I
|
Business
Statistics – II
|
Business
Finance -I
|
Business
Finance –II
|
III Semester
|
IV Semester
|
Corporate
Accounting
|
Accounting
for service organisations
|
Banking and
Financial services
|
Merchant
Banking
|
Income Tax
|
Indirect
Taxes
|
Financial
Management I
|
Financial
Management II
|
V Semester
|
VI Semester
|
Auditing
|
Business Communication
|
Cost
Accounting
|
Management
Accounting
|
Business Law
|
Company Law
|
|
|
Fundamentals
of International Financial Management
|
Cluster
Working
Capital Management
Security
Analysis and Portfolio Management Strategic Financial Management/ Office Management//General
Elective/self study course/ /Special
Project/Inter disciplinary courses
|
Security Analysis
and Portfolio Management
|
|
Skill Development
|
|
Human
Resource Management
|
|
Additional credits
|
|
Talley/Self
study course/ Tourism with Tamil/Special Project/Commercial Geography
|
I B. COM, (Gen, Comp
& Finance) I SEMESTER
FINANCIAL ACCOUNTING-I
Objectives
·
To
impart basic knowledge of principles of accounting
·
To
train students in preparation of Journal, Ledger, Trial balance
·
To
make them understand the results of business
Outcomes
·
Students
acquires knowledge on general principles of Accounting
·
They
become able to prepare various accounts to find out net effect of various
related transactions
·
They
will be able to prepare Final Accounts and understand the results of business
UNIT
I: INTRODUCTION:
Need
for accounting – Definition – Scope of accounting-Book keeping and Accounting
Branches of accounting –Advantages –Disadvantages –Accounting process –
Journalizing – classification of accounts –Ledger-Balances of Accounts
UNIT II : Subsidiary
books
Types
of Subsidiary books – Cash book – Three column cash book –Petty cash book -
Problems.
UNIT
III: Bank Reconciliation Statement
Need
for Bank Reconciliation- Reasons for the difference between cash books and pass
book balances – preparation of BRS - problems of favorable and overdraft
balances.
UNIT
IV: Bills Of Exchange
Meaning of Bill – Features of Bill –
Parties in the bill – Discounting of bill – renewal of Bill – Entries in the books
of Drawer and Drawee - problems
UNIT V : Preparation Of Trial Balance, Final
Statements Of Accounts
Trial balance – Trading and Profit &loss
account and Balance sheet –adjusting and closing entries.
I
B.Com (Gen, Comp & Finance) I Semester
Business Statistics – I
Objectives
·
To
impart the basic statistics and application of techniques
·
To
make them understand tabulation ,calculations and graphical representation
·
To
impart knowledge on making analysis of various aspects like consistency etc
Outcomes
·
Students
will be able to understand and apply basic techniques of Statistics
·
They
will be able to prepare and interpret tables and charts
·
They
can make simple analysis on the worked out results
Unit: I
Introduction to Statistics – Meaning and Definitions –
Features – Functions of Statistics – Importance of Statistics - Limitations of
Statistics – Distrust of Statistics
Unit: II
Statistical
Investigation – Meaning-Stages-Collection of data - Primary data-Methods of primary data
collection-secondary data.
Classification – Meaning – Features – Importance –
limitations - types.
Tabulation-structure of a Table – Rules - types of
tables
Unit: III
Measures of Averages – Features – Functions - types of
averages
Arithmetic Mean - Simple A.M - Problems. Weighted A.M
Median – features – limitations - Problems
Mode – features – limitations – Problems - Bi modal
situation
Unit: IV
Geometric Mean – features – limitations - Problems
Harmonic Mean – features – limitations – Problems
Unit: V
Measures of Dispersion
Range - Mean Deviation - Quartile deviation- Standard deviation – features – types –
problems
I B. Com (Gen,
Comp & Finance) I-SEMESTER
BUSINESS ORGANIZATION
Objectives
·
To
impart business skills
·
To
provide knowledge on business practices
·
To
know about various types of business organizations
·
To
develop managerial skills leadership qualities
·
To
provide basic knowledge on planning, Organizing, Directing and Controlling
Outcomes
·
Students
can implement business skills
·
They
can apply acquired knowledge in business practices
·
They
will be able to understand and say about various types of business units
·
They
can plan things and manage people and business
·
They
can become good leaders
UNIT-I: Introduction
to business
Concept of business – Meaning and definition – Features
– Importance – Trade, Industry and Commerce – Aids to trade – Industry –
Classification.
UNIT- II:
Business functions and Entrepreneurship
Functions of Business – Factors influencing the choice
of suitable form of organization-Meaning of entrepreneurship – Types –
Functions of entrepreneurship.
UNIT-III:
Forms of business organization
Sole trader – Features – Merits and Demerits –
Partnership – Meaning – Definition – Features –Merits and Demerits – Kinds of
partners – Partnership deed – Hindu undivided family – Co-operative society.
UNIT – IV:
Joint stock companies
Joint stock company – Definition – Features –Merits and
Demerits – Types of companies – Joint stock company vs Partnership – Private company
vs public company.
UNIT –V:
Formation of a company
Promotion – Stages of promotion – MOA – Features – AOA –
Features – Prospectus – Contents – Statement in lieu prospectus.
I
B.COM (Finance) I SEMESTER
Business
Finance-I
Objectives
·
To
impart business skills
·
To
provide knowledge on business practices
·
To
know about various types of business organizations
·
To
develop managerial skills leadership qualities
·
To
provide basic knowledge on planning, Organizing, Directing and Controlling
Outcomes
·
Students
can implement business skills
·
They
can apply acquired knowledge in business practices
·
They
will be able to understand and say about various types of business units
·
They
can plan things and manage people and business
·
They
can become good leaders
·
Unit I Introduction
Concept of Finance – characteristics – Classification –
Finance functions – Nature – Significance of Business Finance
Unit II Scope of Finance
Relationship of finance with other disciplines –
theories of finance – traditional and modern theories – functions of financial
manager
Unit III Sources of Finance
Capital features – Types of capital – Sources of funds –
Long term sources – short term sources – importance – Types of short term
sources
Unit IV Long term sources
Shares – Kinds of shares – Debentures – Types of
debentures – distinction between Shares and debentures – Underwriting of shares
and debentures
Unit V Innovative sources of Finance
Venture capital funds – Functions – Importance – Venture
capital funds in India
Mutual funds – Features – advantages – disadvantages –
Classification of mutual funds
I
B. COM, (Gen, Comp & Finance) II semester
Financial
Accounting – II
Objectives
·
To
impart basic knowledge of principles of accounting
·
To
train students in preparation of Journal, Ledger, Trial balance
·
To
make them understand the results of business
Outcomes
·
Students
acquires knowledge on general principles of Accounting
·
They
become able to prepare various accounts to find out net effect of various
related transactions
·
They
will be able to prepare Final Accounts and understand the results of business
Unit-1 Consignment Accounts; Consignment features, terms used proforma Invoice – Account sales - delcredre
commission - Accounting treatment in the books of the consignor and the consignee- valuation of
consignment stock - Normal and Abnormal loss - Invoice of goods at a price Higher than the
cost price .
Unit-2 Jointventure:
Features- Differences
between consignment and joint venture- accounting procedure -
Methods of keeping records for joint venture Accounts -Methods of recording in
co-venture Accounts -Methods of recording in co-venture books - separate set of books methods.
Unit -3 Depreciation: Meaning of Depreciation
– causes- objects of providing for Depreciation - Factors effecting Depreciation - Accounting treatment -
methods of providing Depreciation
-Straight line method - Diminishing balance method.
Unit -4 Rectification of Errors: Types of Errors Rectification before and after preparations of
Final Accounts - Suspense account - effect of Errors on profit.
Unit 5 Capital and Revenue expenditure (Theory only)
I.
B. Com., (Gen, Comp & Finance) II Semester
Business
Statistics-II
Objectives
·
To
impart the basic statistics and application of techniques
·
To
make them understand tabulation ,calculations and graphical representation
·
To
impart knowledge on making analysis of various aspects like consistency etc
Outcomes
·
Students
will be able to understand and apply basic techniques of Statistics
·
They
will be able to prepare and interpret tables and charts
·
They
can make simple analysis on the worked out results
Unit I : Skewness: definition-
Features- Functions – Karl Pearson’s and Bowley’s Measures of Skewness
Unit: II Correlation:
Meaning – Definition – Karl Pearson’s Correlation Coefficient – Probable error
– Spearman’s Rank Correlation -
Concurrent Deviation Method
Unit: III Regression Analysis:
Meaning – Regression Lines – Regression Equations – Methods – Normal Equation
Method – Regression Equation by taking deviations from means – Regression
coefficients.
Unit: IV Index Numbers:
Definition – Functions – Types of Index numbers – Problems in Construction of
Index Numbers - Methods of construction
– Aggregate Methods – Fishers Ideal Index – Time reversal test – Factor
reversal test – Consumer Price Index – Base conversion
Unit: V Analysis of Time Series:
Meaning – Importance – Purpose – Components of Time Series – Secular Trend –
Measurement of Secular Trend – Semi averages method – Moving Averages Method –
Method of least squares.
Unit: VI Diagrammatic Presentation of Data:
Meaning – Features – Importance – Rules for Constriction of Diagrams Types –
One Dimensional – Pie diagram
I.B.Com (Gen, Comp &
Finan) II Semester
Principles
of Management
Objectives
·
To
impart business skills
·
To
provide knowledge on business practices
·
To
know about various types of business organizations
·
To
develop managerial skills leadership qualities
·
To
provide basic knowledge on planning, Organizing, Directing and Controlling
Outcomes
·
Students
can implement business skills
·
They
can apply acquired knowledge in business practices
·
They
will be able to understand and say about various types of business units
·
They
can plan things and manage people and business
·
They
can become good leaders
Unit-I:
Introduction to Management
Management - meaning -
significance - management vs administration – Functions of management –-
Fayol’s principles of management.
Unit-II:
Planning
Planning - meaning -
significance –Steps in Planning – Types of plans- Decision making –Meaning –
importance - Steps in decision making process.
Unit-III:Organisation
Organizing - meaning – Principles of organization– Line and Staff Organisation -Organisation chart.
Leadership – Leadership
styles
Unit-IV:
Delegation of authority
Delegation - meaning - elements - principles
- difficulties in delegation –
guidelines for making delegation effective –
Centralization- meaning –
importance – advantages and limitations.
Decentralization - - meaning – importance –
advantages and limitations.
Unit-V:Staffing
and Controlling
Staffing – selection procedure–Coordination
–Control – meaning – Qualities of Good Control – Process of control – Different
stages in control – Importance of control
I
B.COM (Finance) II SEMESTER
BUSINESS
FINANCE – II
Objectives
·
To
impart business skills
·
To
provide knowledge on business practices
·
To
know about various types of business organizations
·
To
develop managerial skills leadership qualities
·
To
provide basic knowledge on planning, Organizing, Directing and Controlling
Outcomes
·
Students
can implement business skills
·
They
can apply acquired knowledge in business practices
·
They
will be able to understand and say about various types of business units
·
They
can plan things and manage people and business
·
They
can become good leaders
Unit I - Time Value Of
Money
Meaning
- Future value of money - kinds of interest – Simple interest – Compound
interest – Effective rate of interest – Present value – Sinking fund
Unit II - Lease financing
Introduction
– Meaning – Steps involved in leasing transaction – Types – Advantages and
Disadvantages.
Unit III- Hire purchasing
Introduction – Definition – Features of hire
purchase agreement – Difference between leasing and hire purchasing.
Unit IV- Financial planning
Meaning
– Definition – Elements – Scope – Types – Procedure – Benefits – Limitations
Unit V - Financial forecasting
Meaning
– Advantages – Tools of financial forecasting
Unit VI - Cash management
Introduction
– Motive for holding cash – Objectives of cash management – cash management –
Basic problems of cash management – Managing of cash inflows and out flows.
II.
B. Com.,(Gen, Comp & Finance) III Semester,
Banking &
Financial Services
Objectives
·
To
provide basic knowledge on banking and Financial services
·
To
make them understand various types of banks and their services
·
To
make them aware of various financial institutions and their services,
usefulness
Outcomes
·
Students
can understand basic functions and services of Banks and Financial Institutions
and their usefulness
·
They
will be able to make use of those functions and services
Unit: I
Financial System- Features-Importance- Structure of
Indian financial system-Deficit sector- Surplus sector- Financial services
Commercial
Banking: Introduction – Meaning and definitions – Functions and Services –
Importance, Credit Creation – Multiple expansion theory
Banking
systems: Features, Merits & Demerits of unit banking, branch banking, group
banking chain banking and mixed banking
Unit: II
Indian
Banking – Development
- Commercial
Banks Nationalization – Reforms
Unit: III
RBI
– Organisation – Management – Central Board and Local Boards -Functions – Role
of the RBI in the development of Indian Economy- Development of Agriculture and
Banking sectors.
Unit: IV
Rural Banking – Features:
- Co-operative
Banking – Features – Structure – Weaknesses
- Regional Rural
Banks – Importance – Functions – Weaknesses
- NABARD –
Functions – Role in rural development
Unit: V
Law and Practice of
Banking:
- Definitions of
terms bankers and customer
- Relationship between banker and
customer – general relation and special features of relationship – types
of customers
- Negotiable Instruments- features – Differences between cheques
and bills of exchange.
- Cheques – features – crossing of
cheques – endorsements – Cheques and drafts
II
B.COM (Gen & Finance) III SEMESTER
INCOME TAX
Objectives
·
To
provide basic knowledge on banking and Financial services
·
To
make them understand various types of banks and their services
·
To
make them aware of various financial institutions and their services,
usefulness
Outcomes
·
Students
can understand basic functions and services of Banks and Financial Institutions
and their usefulness
·
They
will be able to make use of those functions and services
Unit I; Basic Concepts
Income
– Total Income – Casual Income – Persons – Assesses - Assessment Year –
Previous year – Incomes not included in total income.
Unit II: Agricultural Income
Residential
Status of Individual – Resident – Nonresident – Not Ordinary Resident –
Incidence of Tax (Theory only)
Unit III: Salaries
Meaning
– Allowances – Perquisites – Problems on computation of Salary income –
Calculation of HRA, Children education allowance – Hostel allowance – Rent free
accommodation – PF _ Standard Deductions under Sections 16(2), 16(3) and
80C (including problems).
Unit IV: Income from House Property
Annual
Value – Computation of annual value – Computation of income from house property
(Including Problems).
Income
from business or profession (include problems)
Unit V: Computation of total income of an individual
Deductions
under section- 80 (including problems)
II
B.COM (Gen, Comp & Finance) III SEMESTER
Corporate
Accounting
Objectives
· To impart knowledge
on issue and redemption of shares
· To provide knowledge
on types of debentures and issue of debentures
· To make them aware
of information related to Companies Act 2013
· To make students
familiar with preparation of Company Final Accounts
Outcomes
· Students can
understand types of shares and debentures
· They gain knowledge
on various aspects of Companies Act 2013
· They become able to
prepare company Final Accounts
UNIT I.
Shares and Share Capital
Share-meaning-types
of Shares-issue of shares-Shares issued at par, premium and discount-Pro-rata
allotment, forfeiture of shares and reissue of forfeited shares at par, premium
and discount. Concept & process of book building-Issue of rights and bonus
shares-Buyback of Shares (preparation of journal and Ledger) (including
problems)
Unit II. Issue and Redemption of Debentures
Debenture-
meaning-types of debentures-Issue of debentures at par, premium and
discount-Redemption of debentures by general drawings method-Employee Stock
Options (preparation of journal and ledger) (including problems)
Unit III.
Valuation of Goodwill and Shares
Goodwill-meaning-
Need for valuation-methods of valuation-Simple average method-Super profits
method-Capitalization method- Valuation of Shares-meaning-need for
valuation-Methods of valuation-Net Assets method-Yield method-Fair Value
method. (including problems)
Unit IV. Company Final Accounts
Importance
of Final Accounts-Preparation of Final
Accounts-Adjustments relating to preparation of final Accounts-Profit and Loss
Account and Balance Sheet-Preparation of final Accounts by using Computers.
(Including problems)
Unit V. Provisions of the Companies, 2013
Details
relating to issue of shares and
debentures-Book Building-Preparation of Balance Sheet and Profit and Loss
Account-Schedule-III.( theory)
II
B.COM (Gen & Comp) III SEMESTER
E – COMMERCE
E – COMMERCE
Objectives
·
To
provide knowledge to students on basic aspects of computers , input and output
devices
·
To
make them familiar with using and utilizing internet , Mail etc
·
To
make them aware of applications of E’ Business, E’ Banking Security
Technologies etc
Outcomes
· Students can
understand and operate computer
· They can use
Internet for their academic work, and sending mails etc
· They can operate and
do the activities of E’ Business and E’ Banking etc
UNIT
I
Basics
of Computers - Definition, Characteristics and
limitations of computers – Elements of Computers – Hardware –CPU – Primary and
Secondary memory – Input and Output devices
Data
Communication-Networking-Types of net works -LAN-MAN-WAN-importance of net
working. Internet - Origin- operation —Network Protocols-Intranet.
E-Mail-Features-components of e-mail system – advantages and limitations-
operation of e-mail.
Unit
II - E-Business-Introduction-Definitions-Origin and
development- Features- Advantages-limitations - Components of E- Business -
importance of components
Supply Chain Management
(E-SEM) –Meaning & definition – Development – Objectives- Components –
Execution – Advantages
Unit
III E- Banking
meaning & definition- Features – Advantages to customers – Advantages to
Banks – Payment through E- Banks, Types of E- Banking ( e banking products )
- E- Cheques – ATMs.
E-Payment
System: Methods of payment – E payment procedure-factors to be considered
– Payment Categories ( types of on line payment) – requirements for e payment –
Digital Cash – Properties of digital cash- Digital cash payment system- Online
Credit Cards – Debit Cards – Smart Cards.
Unit
IV E Business models
E-Business
Models-Introduction-Classification
Business to Customer Model
(B2C) Model-Features –Reasons for development.
Business to Business (B2B)
Model- Features –Advantages
Customer - Customer
Model(C2C) Model- Customer To Business Model (C2B)
Unit
V Security Technologies-Encryption-Secret Key
Encryption –Public Key-Requirement of transaction Security.
Fire Walls-Firewall Management
issues-Fire Walls networking security
II
B.COM (Finance) III SEMESTER
FINANCIAL MANAGEMENT - I
FINANCIAL MANAGEMENT - I
Objectives
·
To
impart basic practical knowledge of Financial Management
·
To
make them able to understand how to acquire and manage finance
·
To
understand various principles and practices of Financial Management
Outcomes
·
Students
can understand and apply simple principles of Finance
·
They
will be able to understand and apply The Financial Management techniques in
business and their personal life also
·
They
can make good investment and Financing decisions
UNIT I Financial Management
Introduction
– meaning –importance – functions - objectives – profit maximization – wealth
maximization – relationship between financial management and other disciplines
Unit II
Financing decision
Introduction
– features – process – Leverages – Types of leverages – operating leverage –
financial leverage – composite leverage –cost of capital – features –
classification – importance – determination of cost of capital
Unit III Capital
structure
Introduction
– determinants of capital structure – components of capital structure – types
of capital structure – theories of capital structure
Unit IV Working Capital
Introduction
– Features – Classification – Determinants of working capital – advantages and
disadvantages
Unit V
Investment decision or Capital budgeting
Meaning
– definition – features – need – Components – types – managerial uses – capital
budgeting process – factors influencing capital budgeting
Accounting for Service Organizations
Objectives
- To impart knowledge in preparation of
accounts of Service organizations.
- To make students understand the difference between Life
insurance accounts and general Insurance Accounts
- To make them aware of calculation of surplus or
deficit of Non trading
Organizations and how to know their
financial position
·
To provide them
knowledge on incomes and expenses and profit/loss of Commercial Banks
Outcomes
- Students
become familiar with the preparation of final accounts of
Service organizations.
They get an idea on Various types
insurance, valuation of surplus of insurance companies
UNIT I: Bank accounts
Bank accounts – various books
and registers to be maintained by banks – final accounts of banks –
preparation of profit and loss account and balance sheet – legal
provisions – calculation of rebate on bills discounted - including problems
UNIT II: Life Insurance Company accounts
Life insurance meaning,
parties – insurance contract - premium- LIC act 1956 – final accounts of life
insurance companies – preparation of revenue account, profit and loss account,
balance sheet – valuation balance sheet – calculation of correct life fund -
including problems
UNIT III : General Insurance
Meaning – importance –
principles - GIC Act 1972 - preparation of final accounts – revenue account and
balance sheet of fire insurance and marine insurance - including problems
UNIT IV: SINGLE ENTRY SYSTEM
Meaning – Double Entry
system – single entry system – differences between single entry and Double
entry systems – finding out profit or loss under single entry system (statement
of affairs method only) (conversion method excluded) – including problems
UNIT V: Accounts of non trading concerns
Meaning – capital and
revenue items receipts and payments account – income and expenditure account –
opening and closing balance sheets – preparation of income and expenditure
account when receipts and payment account is given – preparation of income
expenditure account, opening balance sheet and closing balance sheet when
receipts and payment account along with additional information is given
II. B. Com.,(Gen, Comp
& Finance) IV Semester
Merchant
Banking
Objectives
·
To provide basic knowledge on banking and
Financial services
·
To make them understand various types of
banks and their services
·
To make them aware of various financial
institutions and their services, usefulness
Outcomes
·
Students can understand basic functions and
services of Banks and Financial Institutions and their usefulness
·
They will be able to make use of those
functions and services
UNIT I:
Financial Markets – Meaning –
Importance – Financial System – Importance – Classification of Markets
- Money
Market – Meaning – Organized and unorganized
money markets.
- Indian Money
Market – Features – Structure – Sub
markets – Defects – Indigenous Banks – Money
Lenders.
UNIT
II:
- Capital Market – Meaning – New
issue market – Importance
- Stock
exchange – Meaning – Definition – Functions
and services – Trading – Brokers – Jobbers
and speculators – Listing
UNIT III:
Merchant
Banking – Introduction –
Meaning – Functions- importance
UNIT IV:
Loan Syndication –
Stages – External Commercial Borrowings..
UNIT V: Insurance –
Meaning – Definition – Development – Principles – Advantages – Kinds of
Insurance – Life Insurance – Features – Policies
UNIT VI: Other
Functions:
- Mutual
Funds – Meaning – Importance – Types of MFs
- Credit Rating-
Meaning – Importance - CRISIL
- SEBI – Development
- organization – powers – Functions
II B. Com.,
Gen & Finance (IV Semester)
GOODS
&SERVICE TAX FUNDAMENTALS
Objectives
·
To impart Knowledge on basic principles of
Income tax and GST
·
To make them understand various income heads
·
To make them aware of calculating tax
liabilities of individuals, firms etc
·
To provide knowledge on basic principles and
practices of Goods and Service tax.
Outcomes
·
Students can understand the concepts of
Income tax and GST
·
They will be able to calculate tax liability
of an individual, firm etc
·
They will become able to file tax returns
·
They can understand and make suggestions on
service tax
unit I: Introduction: Overview
of GST - Concepts - Limitations of VAT - Need for Tax Reforms - Justification
for introduction of GST - Shortcomings and advantages at the Central Level and
State Level on introduction of GST- Process of Introduction of GST -
Constitutional Amendments.
Unit II: GST: Principles -
Comprehensive structure of GST model in India: Single, Dual GST-Transactions
covered under GST.
Unit-III: Taxes and Duties:
Subsumed under GST - Taxes and Duties outside the purview of GST: Tax on items
containing Alcohol - Tax on Petroleum products - Tax on Tobacco products -
Taxation of Services
Unit-IV: Inter-State Goods and
Services Tax: Major advantages of IGST Model - Interstate Goods and Service
Tax: Transactions within a State under GST - Interstate Transactions under GST
- Illustrations.
Unit-V: Time of Supply of Goods
& Services: Value of Supply - Input Tax Credit - Distribution of Credit
-Matching of Input Tax Credit - Availability of credit in special
circumstances- Cross utilization of ITC between the Central GST and the State
GST.
References:1. Goods and Services Tax in India - Notifications on different dates.
2.
GST Bill 2012.
FINANCIAL MANAGEMENT – II
Objectives
·
To impart basic practical knowledge of
Financial Management
·
To make them able to understand how to
acquire and manage finance
·
To understand various principles and
practices of Financial Management
Outcomes
·
Students can understand and apply simple
principles of Finance
·
They will be able to understand and apply
The Financial Management techniques in business and their personal life also
·
They can make good investment and Financing
decisions
Unit I- Financial Statement Analysis
Financial statement –
introduction – meaning – Definition – importance – Limitations – Financial
analysis – Types – procedure –tools ( Theory Only)
Unit II -Preparation of
Comparative and Common size Statements
Preparation of Comparative Income Statement-Comparative Balance
Sheet-Common size Income Statement-Common size Balance Sheet-Calculation of
trend percentages (problems included)
Unit III -Budgetary ControlBudget-meaning –features-advantages and disadvantages-types of budgets-Zero Based budgeting-features, advantages and disadvantages-performance budgeting-features-advantages and limitations. Preparation of budgets-production budget-sales budget-flexible budget-Cash budget-Procedure (Theory and problems)
Unit IV -Cost-Volume-Profit
analysis
Introduction-CVP analysis-Break even analysis-Advantages and
limitations-calculation of Profit volume ratio-Contribution-Break even
sales-margin of safety-Sales required to earn a profit- profit at particular
level of sales
Unit V Dividend Decision / Dividend policy
Introduction – meaning – definition – types – determinants –
dividend policy – significance – theories – Walter’s model – Gordon’s model
BUSINESS
ENVIRONMENT
Objectives
·
To impart knowledge on Business and its
internal and external environments
·
To make them aware of impact of environment
on business and its development
·
To provide knowledge on legal, political,
social and cultural environments their impact on business
Outcomes
·
Students gain knowledge on internal and external environments
·
They can understand the
impact of environment on development of Business
·
They will be able to understand different types of environments
like political, cultural and legal etc
Unit
I-Business Environment
Introduction – meaning –
definition – significance – components – internal environment
Unit
II-Economic Environment
Nature – economic
policies – basic units of economic environment – types of economic systems –
capitalistic system – communal economy – mixed economy – economic planning –
new economic policy
Unit
III- political and legal environment
Nature – meaning –
economic roles of government – factors are effecting in political environment
Unit
IV -Natural and Technology environment
Introduction – meaning –
sources of technological dynamics – impact of technology on globalization – IT
revolution
Unit
V -Social and cultural environment
Objectives – elements of
culture – culture and organizational behaviour – business ethics – factors
effecting socio – culture
III. B. Com., (Gen) V Semester,
International Business
Objectives
·
To impart knowledge on
basic aspects of International Business
·
To make students aware
of the importance of international trade and limitations
·
To make them understand
the significance of Foreign Exchange Market and control
Outcomes
·
Students can understand the significance of International business
·
They are able to follow up export and import procedures
·
They gain knowledge on International Business Laws and labor laws provide knowledge on exports and labor laws
Unit-I
Business Introduction-Meaning-features-Importance-Advantages
and Problems of international trade
Unit – II
Trade Policies- Importance –Free
trade Vs Protection trade –advantages and limitations –Balance of payments
–Tariffs.
Unit – III
Types of International
Business-Export and Import trade-Need and Importance- limitations-problems
Unit – IV
Foreign Exchange Market&Control:Forex market-structure of forex market-members of the
market-Authorised Dealers Forex rate fluctuation-reasons for forex rate fluctuations-Effect of Fluctuation
on exporters and importers-Foreign exchange control
Unit – V
Exports and Labour Laws – Factors to be
concerned by Exporter - Patents & Trademarks - Major Indian Laws
Unit – VI Counter Trade: Meaning-It’s
Important Types
International Business Environment
III B.COM (Gen, Comp & Finance) V SEMESTER
AUDITING
Objectives
·
To provide knowledge on basic principles of Auditing
·
To make them understand the significance of Auditing and role of Auditor
·
To make them able to understand the importance of vouching and undertake
vouching process
·
To make them familiar with the process of internal control and internal
audit
Outcomes
·
Students can understand the importance of Auditing and role of Auditor
while undertaking Auditing
·
They can do internal audit , Internal check
·
They will be able to conduct vouching to verify the documentary evidences
·
They can prepare Audit programme and Audit Report
UNIT l
Introduction
to Auditing- meanig-definition-Importance of auditing –objects-types of audit-UNIT
II
Audit
programme – advantages and disadvantages of an audit programme-audit
notebook-audit working papers-routine checking
Unit III
Company Audit – Auditor
qualifications-qualities-appointment and re-appointment-remuneration –rights
and duties of an auditor-preliminaries to be conducted before commencement of a
company audit
Unit IV
Internal check –internal control and internal
audit-internal check-objectives-characteristics-advantages and disadvantages of
internal check-internal check with regard to cash receipts- cash payments &
sales
Internal control-vouching-objectives of
vouching Unit V
Liabilities of an auditor-civil
liability-liability for misfeasance-criminal liability – liability under other
statutes
Unit VI
Auditor’s report-meaning-contents-importance-qualified
and unqualified report
III B. Com (Finance) V Semester
Fundamentals of International Financial Management
Objectives
·
To provide knowledge on fundamentals of
International Financial Management
·
To make them understand the significance of
International Financial Management
·
To make them able to understand the importance of
Foreign Exchange markets
·
To make them aware of International banks
Outcomes
·
Students can understand the importance of International Financial
Management
·
They can understand
·
They can gain knowledge on the activities of International Market and
Foreign Exchange markets
·
Unit –I
International
financial management - Nature-Importance of IFM - Need to grow globally -
similarities and differences between domestic financial management and
international financial managementUnit-II
Foreign exchange markets – features – functions – structures – market players – foreign exchange rate fluctuation – causes
Unit-III
International financial markets – types of IFM – Types – features
Unit IV
International banks – IMF – IBRD – ADB – IBS.
UNIT-V
Euro currency dollar market – Euro bond market – International
stock exchanges
III B.com (Finance) V Semester
Security Analysis &
Portfolio Management – I
Objectives
·
To provide knowledge on various types of securities
·
To make them understand the significance of
Investment and return on investment
·
To make them able to understand the role of stock
exchanges
·
To make them aware of capital markets, SENSEX,
NIFTY
Outcomes
·
Students can understand advantages and
disadvantages of various securities
·
They gain knowledge on Investment and
return on investment
·
They will be able to understand
functions of stock exchanges
Unit: I
Introduction – Meaning – Portfolio management – Phases of
portfolio management – Concept of financial derivatives (Meaning of futures and
options)
Unit: II
(a) Investment – Meaning – Characteristics – Objectives – types -
Importance
(b) Investment Vs speculation – Investment vs. gambling –
Investment avenues – Types of investors
Unit: III
Investment
process- Sources of investment- Information – Security markets – Primary and
secondary - Security investment Vs Non-security investment.
Unit IV
Capital market features – types- Importance
Unit – VMarket indices – Calculation of SENSEX & NIFTY – Types of securities in Indian capital market – Indian capital market present scenario.
BUSINESS LAW
Objectives
·
To
impart knowledge on various aspects of Business Law and practice
·
To make them understand the significance of contracts, types and their
enforceability aspects
·
To provide knowledge on rights and duties of principal, Agent and sub
agent
·
To make them understand essentials of a valid contract
Outcomes
·
Students can understand the importance of Various aspects of Business Law
·
They gain knowledge on Contracts and essentials for a valid contract.
·
They will be able to follow up the process to enter into a contract and
monitoring its execution
UNIT-I
Law of Contracts-Meaning–Types– Essentials of a valid
Contract – Types of Contract-Valid, Void, Voidable, Unenforceable and Illegal
Contracts. Offer – Meaning – Types – Mode of Offer - Essentials of a
Valid Offer Acceptance – Meaning - Essentials of a Valid Acceptance – Types.
UNIT-IIConsideration- Definitions – Valid Consideration – Contracts valid without consideration. Consent – Meaning – Effects of consent.
UNIT-III
Capacity of Parties – Contract with Minors – Persons of unsound Mind – Persons disqualified by law.
UNIT-IV
Discharge of Contract – Novation - Remedies for breach of contracts. Quasi contracts – Creation of rights and obligations.
UNIT-V
Specific contracts – Law of Agency – Methods of creating contract of agency- termination of contract – Types of agents- Rights and duties of Principal. – Rights and duties of Agents- Sub agent. Contract of Indemnity and Guarantee – Meaning – Differences between contract of Indemnity and Guarantee.
UNIT-VI
Sale of Goods Act –
Difference between sale and agreement of Sale – Contracts of sale.- types of
Goods
III B.Com ( Gen, Comp & Finance) V Semester
HUMAN
RESOURCE MANAGEMENT
Objectives
·
To provide knowledge to students on basic aspects
of Human Resources Management
·
To make them understand the significance of HRM,
its principles and ethical aspects
·
To make them understand the process of recruitment,
training and development aspects
·
To make them able to understand and follow Job
Analysis and performance Appraisal methods.
Outcomes
·
Students can understand the importance
of various aspects of Human Resources Management.
·
They will be able to understand and
follow the recruitment, selection training and development processes.
·
They can follow and succeed in the
process of Performance Appraisal.
Unit I: HRM – Introduction – Meaning –
Definition – Features – Objectives – Functions
of HRM – Principles of HRM –
Challenges for HRM – Ethics and human resource – Ethical aspects of HRM –
Ethical guidelines
Unit II: Job analysis – Meaning –
Definition – Nature – Purpose of job analysis – methods of job analysis –
process and problems of job analysis - HR Planning –Objectives –Factors
influencing HR planning – process of HR planning
Unit III: Recruitment – Meaning –
Definition – Features – Objectives –Factors affecting recruitment – Recruitment
procedure – Sources of Recruitment Selection – factors affecting selection –
purpose of selectUnit IV: Training and Development – objectives – Need – Methods – Process – Training Evolution – Need for development – Difference between Training and Development
Unit V: Performance Appraisal – Meaning – Definition – Features – Objectives – Process of performance appraisal – Methods of performance appraisal
Cluster-II
III
B.Com (Gen) VI Semester
Advertising
and Sales Promotion
Objectives
·
To impart knowledge to students on basic aspects of
Advertising and Sales Promotion
·
To make them understand the importance of advertising
·
To make them able to understand the role of advertising agency in
creation and execution of advertising
·
To provide knowledge on advantages and disadvantages of different ways of
advertising
Outcomes
·
Students can understand the importance of Advertising and sales promotion
·
They can create and execute Advertising aspects
·
They can select the method of advertising basing on needs
Unit-I
Advertising
–Meaning-Definition-Functions of advertising
Unit-II
Advertising media-Types
of advertising media-Press advertising –Outdoor advertising-Direct mail advertising-Miscellaneous
advertising - -internet advertising –Social advertising.How to select
advertising media.
Unit-III
Advertising agency-Need
for advertising agency-Qualities good advertising agency . Advertising
v/s publicity – Advertising v/s propaganda.
Unit-IV
Creative Execution - Meaning
- Verbal creative execution-Headlines-Types of Headlines –Body copy. Writing
advertising script for broad casting media-Radio and Television-Visual Creative
execution Lay out-types of layout-Qualities of a good lay out- illustration
colours.
Unit-V
Sales
promotion-meaning-Objectives—importance of sales promotion-Qualities of a
successful salesman-Difference between personal selling , sales promotion and
advertising.
Unit VI
Advertising ethics –
Need to regulate advertising – ways of regulation.
Management
Accounting
Objectives
- To impart the knowledge of
Management accounting and techniques of Management accounting
- To make the
students familiar with the concept of ratio analysis and
calculation of various ratios
- To make them understand the
concepts of Funds flow and Cash flow Statements and calculations and
maintenance of records
Outcomes
·
Students can understand the importance of Ratio analysis and its
applications
·
They can use various types of ratios for different purposes
·
They can make use of Funds Flow and Cash flow techniques for
practical purposes
·
They can be placed as accountants
Unit I - Introduction
Management accounting – Scope of management
accounting – Functions of management accounting-Advantages of Management
Accounting-Differences between Financial Accounting, Cost Accounting and
Management Accounting (theory only)
Unit II - Ratio
analysis
Ratio analysis – Meaning – Types of ratios
– Advantages and limitations of Ratio Analysis-Calculation of simple
ratios-Gross profit, Net profit, operating, operating net profit and expense
ratios-Current, liquid, absolute liquid, debt equity, debtors turnover,
creditors turnover , Stock turnover ratios.( including problems)
Unit III - Funds flow Analysis
Funds flow analysis –
Features – Advantages – Limitations – Preparation of funds flow statement with
simple adjustments (theory and problems)
Unit IV - Cash
flow statement
Cash flow statement
–Meaning- Features – Advantages – Limitations-differences between funds flow
and cash flow statements-Cash from operating Activities, Investing and
Financing Activities-Preparation of cash flow statement-Simple problems (theory
and problems)
Unit V - Variance Analysis
Variance analysis
–meaning-advantages-limitations-Calculation of variances-Material
variances - Labour variances Only-( Overhead variances excluded)
III
B.COM ( Gen, Comp & Finance ) VI SEMESTER
BUSINESS COMMUNICATION
Objectives
·
To
provide knowledge on basic aspects of Communication and Business communication
·
To
make them understand fundamental points of business letters and how to write
business letters
·
To
make them aware of the importance of report writing and the process of report
writing
Outcomes
·
Students
gain knowledge on basic aspects of communication and business communication
·
They
will become able to write business letters and make business correspondence
·
They
can analyze business information and report the matter to the people concerned
·
They
can be placed as office in charge to take up the responsibilities of business
correspondence and Report writing
UNIT I
Introduction
to communication- meaning – features of communication- Importance –
Communication process – Barriers of communication – How to make communication
effective
Unit II
Types of communication – Verbal
communication – Oral communication- Telephone – Face to Face communication –
Written communication – Fax – e-mail – Functions of e-mail – Non verbal
communication
Unit III
Organizational communication – meaning – types – formal and informal communication – Upward communication – Downward communication – lateral communication – Grapevine communication – types of informal communication
Organizational communication – meaning – types – formal and informal communication – Upward communication – Downward communication – lateral communication – Grapevine communication – types of informal communication
Unit IV
Business
letter writing – Types of letters – Importance of business letters – essentials
of a good business letter – structure of a business letter
A. Trade Letters : Letters or Enquiry – reply to
enquiry – sales letter- complaints – adjustments
B. Employment Letters : applying for a job – resume for
calling for an interview – appointment order
C. Inter office communication: circulars – memos
Unit V
Report
writing – definition – Features – Types of reports – essentials of a good
business report – steps in business report writing
III. B. Com (Gen, Comp & Finance) VI Semester
Company Law
Objectives
·
To
impart knowledge on basic aspects of Company Law
·
To
make them understand fundamental points of Factories Act and various safety
measures
·
To
make them understand the importance of documents of company and the alteration process
·
To
make them aware of the norms related to appointment, duties and various aspects
of Board of Directors
·
To
provide them knowledge on various types of meetings and resolutions the
procedures
·
To
Provide them knowledge on winding up of
company and types of winding up
Outcomes
·
Students
acquire knowledge on basic aspects of Company Law and its applications
·
They
will be able to understand and implement various aspects of Factories Act like
safety measures etc
·
They
can analyze information in the important documents of company like Memorandum
of Association etc and suggest the procedure to be followed for their
alteration.
·
They
will be able to understand and provide assistance in carrying out the winding
up process
·
They
can be placed as an assistants to Managers and secretaries in companies
·
Unit:
I Factories Act: Meaning
& Definition of Factory – Health – Safety & Welfare Measures – Working
Hours – Employment of Women & Young Persons
Unit:
II Company Law: Definition and Features of Company – Kinds of companies
– Differences between public limited company and private limited company.
Unit
III Documents of Company –
Memorandum of Association – Alteration of MOA- Articles of Association and its contents – Prospectus
Unit: IV Company
Management
– Directors – Appointment of Directors – Qualifications and Removal of
Directors –Powers of Boards – Duties and Liabilities of Directors – Meetings –
Types of meetings – Statutory Meeting-Annual General meeting – Extraordinary
Meeting. Essentials of a valid company meeting –
Notice-Resolutions-types-Quorum –Minutes- Voting- Proxy.
Unit:
V Winding up of a company – Different Modes of Winding up – By court – Voluntary winding up –
winding up subject to the supervision of court – Official Liquidator.
III
B.Com. ( Gen) V SEMESTER
MARKETING
MANAGEMENT
Objectives
·
To
impart knowledge on basic aspects of Marketing and Marketing Management
·
To
make them understand fundamental points of Marketing environment and
segmentation
·
To
make them aware of the importance of product pricing and various channels of
distribution
Outcomes
·
Students
acquire knowledge on basic aspects of Marketing Management
·
They
can understand marketing environment and segmentation and the different products
that can be marketed in different markets
·
They
can analyze different pricing methods suitable for different situations
·
They
can be placed as Marketing Managers
UNIT – I - MARKETING : Introduction –
Evaluation of marketing – Definition – Nature and scope – Significance and
importance of marketing - Role of
marketing in economic development -
marketing concepts – Production concept – Product Concept – The Selling
Concept - The Societal Concept - Marketing Elements - Marketing Mix .
UNIT –II - Marketing
Environment: Micro Environment – Macro Environment –
Demographic environment – Economic Environment – Natural Environment –
Technological Environment – Political Environment – Legal Environment - Cultural Environment Marketing Information system –
Marketing Research – Marketing Research
Process – Consumer Behaviour.
Unit – III - Market
Segmentation: Market segment – Relationship of a segment to
a market – Market segment Vs Product differenciation - Benefits of segmentation – Basis for segmentation
– Demographic Segmentation – Geographic segmentation – Psychographic
segmentation – Behavioural segmentation.
UNIT – IV - New
product development: – Idea
generation – Idea screening – Concept development and testing – Marketing
strategy – Business analysis – Product Development – Test Marketing –
Commercialisation.
Product life cycle: Introduction stage – Growth stage – Maturity
stage – Saturation stage – Decline stage. –Strategies to be used during
different stages of PLC (Product life cycle)-Branding - packaging.
UNIT
– V -
PRODUCT PRICING:
Objectives of pricing – Product Mix pricing strategy – Economic concepts of
pricing - factors influencing pricing
decisions – external factors influence the pricing - The market and demand – pricing in different
types of markets – Analysing the price demand relationship – other external
factors - Internal factors affecting
pricing decisions – Marketing objectives – Marketing mix strategy - skimming pricing - penetration pricing.
UNIT
– VI - CHANNELS OF DISTRI BUTION: Selection of channel of distribution – wholesaler
– Classification of wholesalers – Functions of
wholesalers – Services rendered by the wholesalers - Retailer –
functions of Retailer – Essential elements for a successful retail trade –
Types of
retailers - direct marketing –physical distribution
COST ACCOUNTING
Objectives
·
To
impart knowledge on basic aspects of Marketing and Marketing Management
·
To
make them understand fundamental points of Marketing environment and
segmentation
·
To
make them aware of the importance of product pricing and various channels of
distribution
Outcomes
·
Students
acquire knowledge on basic aspects of Marketing Management
·
They
can understand marketing environment and segmentation and the different
products that can be marketed in different markets
·
They
can analyze different pricing methods suitable for different situations
·
They
can be placed as Marketing Managers
Unit I
Introduction– Cost accounting – Objectives – Functions of cost
accounting- Cost concept and Classification – concept of cost – cost center –
cost unit – Methods of costing – Techniques of costing – classification of
costs – Elements of cost – Cost sheet (cost statement ) (Including Problems)
Unit II
Material cost –
Classification of materials – ABC techniques – Stock levels – Economic Order
Quantity – Documents for issue of materials – inventory systems – material
losses – methods of pricing material issues – FIFO – LIFO- Weighted Average –
Simple Average-Base Stock Method (Including Problems)
Unit III
Labour cost – direct
and indirect labour – Methods of wage payment – Time rate systems – Piece rate
systems – incentive systems (Including Problems)
Unit IV
Overheads – Meaning
and definition – Classification of overheads – Accounting of overheads –
Allocation – Apportionment – (primary distribution )- Apportionment of service
department Costs (Secondary distribution) Absorption of factory overheads
–methods-Calculation of Machine hour rate
Unit V
Job and Contract Costing – Features of Job costing-
advantages of job costing-differences between job costing and process costing (theory only)
Contract costing – Meaning - features- Contracts commenced and completed during the
same financial year- Calculation of profit on incomplete contracts – Two or
more contracts in the same financial year theory and Problems).
III. B. Com (Gen, Comp. Finance)
VI Semester
OFFICE MANAGEMENT
Objectives
- To provide
knowledge on basic aspects of Office Management
- To make the
students familiar with the practical aspects that are followed in office
- To make them
aware of process of handling office equipment for various purposes
- To make them
capable manage a modern office
Outcomes
·
Students acquire knowledge on practices and procedures in office
·
They can manage various functions in office
·
They can handle office equipment for various purposes
·
They can be placed as office assistants and sub managers
Unit – 1
Modern
Office & Its Functions
Introduction –
Meaning of office – purpose - Office functions –management - Importance.
Unit – 2
Office management –
Principles - Elements of office management Functions of Office manager – Types
UNIT
– 3
Office Organization
– Principles – Forms of Organization – Types – Office Manual – Organization
Chart – types of charts.
Unit
– 4
Office Environment –
Office lighting and ventilation – interior decoration and furnishing – freedom
from noise – dust – safety
Unit
– 5
Office accommodation
and Lay Out – Introduction – Location – Urban area – Rural Area – Factors in
selection of location – Lay Out of Office – Merits of good layout – open office
and private office.
Unit
– 6
Record
Administration – Introduction – Record management – purpose – principles –
essentials
Unit
– 7
Office communication
– Meaning – Communication process – Effective communication – blocks in
communication – Types of communication – Formal and informal communication.
Unit
– 8
Leader and Manager –
leadership traits – leadership styles – Managerial grid
III B.com (Finance) VI Semester
Security Analysis &
Portfolio Management – II
Objectives
·
To provide knowledge on various types of securities
·
To make them understand the significance of
Investment and return on investment
·
To make them able to understand the role of stock
exchanges
·
To make them aware of capital markets, SENSEX,
NIFTY
Outcomes
·
Students can understand advantages and disadvantages
of various securities
·
They gain knowledge on Investment and
return on investment They
Unit-I:- Risk and return –
Meaning of risk – Elements of risk – Systematic risk – Un systematic risk –
Measurement of systematic risk.
Unit-II:-Stock exchanges –
Meaning – Functions – Stock markets in India – Organization – Membership &
membership of stock exchange – Listing of securities – Regulatory frame work.
Unit-III:- Fundamental
analysis and economy analysis – Meaning – economy – Industry – Company analysis
frame work – Economy analysis – Economic forecasting.
Unit-IV:-Industry and company
analysis– Industry analysis - Concept of industry - Industry life cycle – Industry
characteristics
Unit – V: - Company analysis –
Financial statements – Other variables – Assessment of risk.
III B. Com (Finance) VI Semester
Syllabus
Working
Capital Management
Objectives
- To impart
knowledge on working capital and Working Capital Management
- To make the
students familiar with the concepts cash management
- To make them
aware of process of preparing cash
budget
- To make them
understand the Receivables Management
- To prepare them
to understand and implement Inventory Management
Outcomes
·
Students gain knowledge on the fundamental points of Working
Capital and working capital management
·
They can understand cash management and prepare cash budget
·
They will be able to manage receivables and inventory of business
·
They can be placed as office assistants and sub managers
UNIT I
Working
capital management – introduction – meaning – definition – importance –
functions – sources of working capital
UNIT II
a. Cash
management – meaning – motives for holding cash – factors – determining cash
need
b. Cash
budget – meaning – importance – preparation of cash budget
UNIT III
Receivables
management – meaning – features – advantages
UNIT IV
Models
of payment of receivables – factors influencing the size of investment in
receivables
UNIT V
Inventory
management – meaning – components of inventory – objectives – need for balanced
investment in inventory – advantages of holding inventory – risks – tools and
techniques of inventory
General Elective
III.
B. Com (Gen, Comp & Finan) VI Semester
Tourism and Hospitality
Management
Unit I: Tourism
Introduction – Definition – Nature – characteristics – Basis of tourism –
promotion of tourism – concepts and forms of tourism
Unit II : Infrastructure and
planning for tourism – components of Tourism – Natural resources –
infrastructure – transportation and equipments – Hospitality resources – super
structure – sports – tourism services – accommodation – food and beverages –
entertainment – travel agency and tour operations
Unit III: Types and Forms of
Tourism – Types of tourism – origin and destiny – Movement patters – Seasonal
character – Incentives – Socio – Economic aspects of demand – Purpose of visit
– Sociological aspects – Forms of tourism
Unit IV: Travel agency – Services
provided by a travel agency – Functions of travel agency – Activities of travel
agency
Unit V: Hospitality management –
Introduction – Definition – Sources of Hospitality management – Services of
Hospitality management.
Cluster
SYLLABUS
CONSUMER BEHAVIOUR AND
CUSTOMER RELATIONSHIP MANAGEMENT
UNIT-I
Introduction to the study of Consumer Behaviour
– Consumer and Marketing strategy – Determinants of Consumer
Behaviour – Profile of Indian Consumer.
UNIT – II
Perception – Nature – Perception Marketing Strategy,
Motivation – Motivation Theories and Marketing strategy – Personality.
UNIT – III
Attitude Measurement and Change – Self-concept and Life style –
Marketing, Influence of social and Cultural factors on Consumer Behaviour –
Family, Reference groups, Cross Cultural variations in Consumer Behaviour.
UNIT – IV
Consumer Decision process – Problem Recognition – Information
search – Evaluation of alternatives and selection- Post purchase Behaviour –
Organizational buyer behaviour - Diffusion of Innovation.
UNIT – V
Customer Relationship Management – Facets and Elements of CRF –
CRM process – Importance of CRM – Customer value assessment – CRM in Services.
Cluster
Brand Management
III B.Com (Gen) VI Semester
2017-18
Objectives
- To provide
knowledge on basic aspects of Brand Management
- To make them
understand the importance of Brand Management and brand life cycle.
- To make them
aware of process of Brand image, Brand building, cost etc
- To provide them
a view about Brand portfolio and segmentation
- To impart
knowledge on Branding in different sectors
Outcomes
·
Students acquire knowledge on various aspects of Brand Management
·
They can understand the importance of Brand Management
·
They can handle the aspects involved in Brand Management
·
They can be placed in Marketing departments
UNIT-I
Brand concept – Brand Vs Product- Benefits
of Branding- Brand attributes – Significance of Branding to customers, to
firms, Selecting Brand names – Brand Life cycle – Brand Loyalty.
Unit-II
Brand equity –
Cost, Price, and consumer based methods of Brand equity, Sustaining
Brand equity – Brand personality – Brand image Vs Brand personality.
UNIT-III
Brand building and
Positioning – Brand positioning Vs Brand building – Brand knowledge, Brand
hierarchy, Strategy, Extension and transfer, Managing brand over time.
UNIT- IV
Brand portfolio and
Segmentation–Identifying and Establishing Brand portfolio – Brand Segmentation
– Portfolio and Brand values – Evaluation and revision.
UNIT-V
Branding in Different Sectors: -
Agriculture – Education- Health – Tourism – Hospitality and other services –
Role of e-communities in brand management.
General Elective
Commercial Geography
Unit
–I: The Earth: Internal
structure of the Earth – Latitude – Longitude –
Realms of the Earth – Evolution of the Earth – Environmental pollution -
Global Warming - Measures to be taken to protect the Earth.
Unit
-II: India – Agriculture: Land Use - Soils - Major crops – Food and
Non-food Crops – Importance of Agriculture – Problems in Agriculture –
Agriculture Development.
Unit
-III: India – Forestry: Forests – Status of Forests in Andhra Pradesh –
Forest (Conservation) Act, 1980 – Compensatory Afforestation Fund (CAF) Bill,
2015 - Forest Rights Act, 2006 and its Relevance – Need for protection of
Forestry.
Unit
-IV: India – Minerals and Mining: Minerals – Renewable and non Renewable – Use of
Minerals – Mines – Coal, Barites, etc. – Singareni Coal mines and Mangampeta
Barites - District-wise Profile.
Unit-V:
India – Water Resources – Rivers: Water resources - Rationality and equitable use
of water – Protection measures - Rivers
- Perennial and peninsular Rivers - Interlinking of Rivers - Experience of
India and Andhra Pradesh
Cluster
III. B. Com (Finance) VI-
Semester
Strategic
Financial Management
Unit-I : Introduction: -
Meaning – Strategy and the strategist – Role of Strategist in thinking about innovative
concepts or formulation – Nine references for strategic financial management.
Unit-II : Conceptual Frame work of SFM – Introduction – ROI – Variants of
ROI – Minimum Achievable ROU – Strategic points to be observed with regard to
ROI – Value Chain Analysis.
Unit-III : Strategic Business Units – Meaning –
Types of SBUs – Responsibility Accounting – Cost benefit Analysis.
Unit-IV : Valuation - Meaning – various aspects related to
valuation – valuation of business enterprise – various approaches to enterprise
valuation based on various objectives – Market related valuation of an ongoing
business.
Unit- V : Ethical
aspects of SFM – Meaning –– what is ethical – who is ethical – How to face
an ethical dilemma - reasons for unethical financial management
Ch.
S. D. St. Theresa’s Autonomous College for Women, Eluru
Department
of Commerce
SYLLABUS
2017-18