Syllabus

GOBI ARTS & SCIENCE COLLEGE (AUTONOMOUS) : GOBICHETTIPALAYAM
SCHEME OF EXAMINATIONS - B.Com. (COMMERCE) (15 BATCH)
===============================================================================
No. Code Subject Title Hrs CIA EOSE Total Credit
-------------------------------------------------------------------------------
SEMESTER : 1
~~~~~~~~~~~~
1 15U1TM11 PART I : TAMIL - I 3 25 75 100 3.0

2 13U2EN01 PART II : ENGLISH - I 3 25 75 100 3.0
3 14UACO01 PART III : MAJOR CORE :
BUSINESS ORGANISATION 3 25 75 100 3.5
4 12UACO02 PRINCIPLES OF ACCOUNTANCY 3 25 75 100 4.5
5 12UBCO03 PART III : ALLIED CORE:
INDIAN ECONOMY AND 3 25 75 100 5.0
FOREIGN TRADE
6 15U4HE01 PART-IV: i)HUMAN EXCELLENCE:PAPER-I
BASICS OF YOGIC LIFE 3 25 75 100 1.0
7 14U4EN01 ii)FOUNDATION SUBJECT:A
REMEDIAL ENGLISH-I 3 25 75 100 1.0
SEMESTER : 2
~~~~~~~~~~~~
8 15U1TM12 PART I : TAMIL - II 3 25 75 100 3.0

9 13U2EN02 PART II : ENGLISH - II 3 25 75 100 3.0
BANKING 3 25 75 100 4.0
11 15UACO05 FINANCIAL ACCOUNTING 3 25 75 100 4.5
12 12UBECC1 PART III : ALLIED CORE :
BUSINESS ECONOMICS 3 25 75 100 5.0
13 15U4HE02 PART-IV : i)HUMAN EXCELLENCE:PAPER-II
SUBLIMATION AND SOCIAL WELFARE 3 25 75 100 1.0
14 13U4HEP1 PRACTICAL – I: YOGA PRACTICE-I 100 100 1.0
15 14U4EN02 ii) FOUNDATION SUBJECT:A
REMEDIAL ENGLISH-II 3 25 75 100 1.0
16 12U4FN01 GENERAL AWARENESS 1.5 100 100 1.0
SEMESTER : 3
~~~~~~~~~~~~

MARKETING 3 25 75 100 4.0
18 14UACO07 BUSINESS LAW 3 25 75 100 4.0
19 14UACO08 BUSINESS MANAGEMENT 3 25 75 100 4.0
20 12UACO09 BUSINESS ACCOUNTS 3 25 75 100 4.5
21 14UBMAC2 PART III : ALLIED CORE :
BUSINESS STATISTICS 3 25 75 100 5.0
22 14U4HE03 PART-IV : i)HUMAN EXCELLENCE: PAPER-III
MENTAL PROSPERITY AND
HUMAN EXCELLENCE 3 25 75 100 1.0
23 ii) FOUNDATION SUBJECT:B 3 100 100 2.0
Contd....
1
SEMESTER : 4
~~~~~~~~~~~~

COMPANY LAW 3 25 75 100 4.0
25 14UACO11 BUSINESS CORRESPONDENCE 3 25 75 100 4.0
26 14UACO12 BUSINESS FINANCE 3 25 75 100 4.0
27 12UACO13 PARTNERSHIP ACCOUNTS 3 25 75 100 4.5
28 PART III : ALLIED OPTIONAL: 3 25 75 100 5.0
29 14U4HE04 PART-IV : i)HUMAN EXCELLENCE: PAPER-IV
SCIENCE OF DIVINITY AND REALIZATION
OF SELF 3 25 75 100 1.0
30 13U4HEP2 PRACTICAL – II: YOGA PRACTICE-II 100 100 1.0
31 ii)FOUNDATION SUBJECT-B 3 100 100 2.0
32 PART V : CO-CURRICULAR
ACTIVITIES 1.0
SEMESTER : 5
~~~~~~~~~~~~

AUDITING 3 25 75 100 4.5
34 12UACO15 COST ACCOUNTING 3 25 75 100 4.5
35 12UACO16 CORPORATE ACCOUNTS 3 25 75 100 4.5
36 15UACO17 INCOME TAX LAW & PRACTICE 3 25 75 100 4.5
37 PART III : MAJOR OPTIONAL: 3 25 75 100 4.0
SEMESTER : 6
~~~~~~~~~~~~

BANKING LAW & PRACTICE 3 25 75 100 4.5
39 08UACSC1 PC SOFTWARE FOR OFFICE
AUTOMATION 3 25 75 100 4.5
40 12UACO19 MANAGEMENT ACCOUNTING 3 25 75 100 4.5
41 12UACO20 SPECIAL ACCOUNTS 3 25 75 100 4.5
42 15UECO01 MAJOR SKILL BASED PAPER :
TAX LAWS & PRACTICE 3 25 75 100 4.5
43 12UACSP8 MAJOR CORE PROGRAMMING LAB
(MS OFFICE & TALLY) 3 25 75 100 3.0
44 08UECOP1 MAJOR SKILL BASED PRACTICAL 3 25 75 100 3.0
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CREDIT:
=======
PART I : 6 PART II : 6 PART III : MAJOR : 100

ALLIED: 20
---> 120
PART IV :13 PART V : 1 TOTAL : 146
2
SYLLABUS
B.Com – FIRST SEMESTER
BUSINESS ORGANISATION
Instructional Hrs: 90
Objectives: 1. Make the students to know the different forms of Organizations.
2. Aims to enlighten the students on Insurance.
3. Inculcate the student to know above SSI and its Development Centres.
UNIT - I 18 Hrs.
Nature and Scope of business – Objectives of business – requisites of successful

business – Business and profession – Forms of business organization –Sole trader –
Partnership firms – Joint Hindu Family firm – Cooperative Society.
UNIT - II 18 Hrs.
Forms of business organization – Joint stock companies – Insurance – Definitions –

Principles – Types – Life, Fire and Marine – Policies – Privatization of Insurance business
– Insurance Regulating Authorities of India.
UNIT - III 18 Hrs.
Location of business – size of business units – Measures of Size – Factors

influencing the size of business – Scale of operation – Large Scale Operation – Economies
of large scale operation – Weakness of large firm – Social evils of big business.
UNIT - IV 18 Hrs.
Small Scale Industries – Meaning – special features – Need for small scale industry
– Management problems of small scale industry – Development scheme – Industrial estate
– District Industries Centre. Role of TIIC, SIDCO and SIPCOT in small scale Industry.
UNIT - V 18 Hrs.
Combination in business – Causes –Types of combination – Forms of combination –

Effects of combination – Combination movement in India – Trade Association and
Chamber of Commerce.
BOOKS RECOMMENDED:
1. Business Organisation and Management – Y.K.Bhushan

2. Business Organisation and Management – Jagadish Prakash
3. Business Organisation and Management – P.N.Reddy and S.S.Gulshan
4. A text book of Business Organisation – M.Vinayakam, M.Radhasamy
and S.V.Vasudevan
5. Business Organisation and Management – M.C.Shukla
3
Note to Question Paper Setter:
Note 1:
The Question Paper is to be divided into three sections. Section A is to carry
10 marks, Section B is to carry 20 marks and Section C is to carry 45 marks.
Section A: Questions for answers not exceeding one or two sentences with no choice.
(10 x 1 =10)
Section B contains 8 questions, out of which 5 questions are to be answered. Each question
carries 4 marks.
Section C contains 5 questions out of which 3 questions are to be answered. Each question
carries 15 marks.
Note 2:
1. Section A: Not more than two questions from each unit.

2. Section B: Not more than two questions but atleast one question from each
units.
3. Section C: One question from each unit.
4
SYLLABUS
PRINCIPLES OF ACCOUNTANCY
Objectives: 1. To enable the students to learn basic Principles of Accounting.
2. To make the students skillful in preparing final accounts of sole trader.
3. Facilitating the students to learn about various types of errors and their
rectification.
UNIT - I 18 Hrs.
Fundamentals of Book Keeping – Methods of keeping and presenting accounts –

Books of prime and subsidiary entry – Preparation of Trial Balance – Cash and Bank
transactions – Capital and Revenue Expenditure.
UNIT - II 18 Hrs.
Opening, Adjusting and closing entries – Final accounts of Sole Trader.
UNIT - III 18 Hrs.
Provision for Bad doubtful debts Accounts – Provision for discount on debtors and
creditors account – Bank Reconciliation Statement.
UNIT - IV 18 Hrs.
Errors – Their rectification. (Excluding effect of errors on final account)
UNIT - V 18 Hrs.
Depreciation – Reserves and Provisions.
BOOKS RECOMMENDED:
1. T.S.Grewal - Introduction to Accountancy

2. R.L.Gupta - Introduction to Accountancy
3. M.C.Shukla and T.S.Grewal - Advanced Accounts
4. S.P.Jain and K.L. Narang - Advanced Accountancy
5
Note 1:
Section A: Questions for answers not exceeding one or two sentences with no
choice.(10 x 1 = 10)
Section B contains 8 questions, out of which 5 questions are to be answered. Each

question carries 4 marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.
Section C contains 5 questions, out of which 3 questions are to be answered. Each

Note 2:

2. Section B: Not more than two questions but atleast one question from each unit.
6
SYLLABUS
INDIAN ECONOMY AND FOREIGN TRADE
Objectives: 1. To familiarize the students with Indian Economy & Foreign Trade.
2. To give a sufficient knowledge in Foreign trade procedures.
3. To make the students for knowing the role of world bank and IMF.
UNIT - I 18 Hrs.
Characteristics of Indian Economy – Indicators of Economic Development –

Economic Reforms since 1991 and New Economic Policy – Objectives of NEP –
liberalization, Privatisation and Globalisation – Achievements and Failures of New Policy.
UNIT - II 18 Hrs.
Important concepts of National Income: GDP – GNP – NDP – Per Capita Income
and Real National Income – Methods of measuring National Income – Balance of Trade
and Payments – Components of Balance of Payment – Disequilibrium in Balance of
Payments – Correction of disequilibrium.
UNIT - III 18 Hrs.
Meaning and Scope of Foreign Trade – Special problems in Foreign Trade – Need
for Foreign Trade – Documents in Foreign Trade : ECGC – Policies and Guarantees.
UNIT - IV 18 Hrs.
Laws Governing India’s Foreign Trade – Functions of Foreign Exchange

Department – Exchange Rate – Types of Exchange Rates – Factors which determine the
exchange rate – Authorized dealers – Authorized Money Changers
UNIT - V 18 Hrs.
EXIM Bank – Functions – WTO – IMF – IBRD
Reference Books:
Indian Economy - Dr.S.Sankaran

Indian Economic Development - I.C.Dhingra
Foreign Trade and Foreign Exchange – Dr.R.Shunmughan
International Trade and Export Management – Francis Cherunilam
7
Note 1:

(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

8
SYLLABUS
B.Com – SECOND SEMESTER
BANKING
Objectives: 1. To enlighten the students on the recent trends in various banks.
2. To enlighten the students to develop the knowledge of central bank and

other banks.
UNIT - I 18 Hrs.
Definition of Banking – Development of Banking in India – Provisions of Banking

Regulation Act,1949 regarding capital and reserves – Capital Adequacy Norm. Money
Market – Features of Indian Money Market.
UNIT -II 18 Hrs.
Commercial Banks – Functions and services – Credit creation – Balance sheet of a

Commercial Bank – Factors governing portfolio policy of a Commercial Bank.
UNIT - III 18 Hrs.
Central Bank – Role and its functions – Reserve Bank of India – Constitution –
Functions – Quantitative and Qualitative Credit control measures of the RBI.
UNIT - IV 18 Hrs.
State Bank of India – Its function – Role of SBI in the development of Agriculture,
Small Scale Industries and entrepreneurs. Structure and Role of Co-operative Banks (for
short term and medium term purposes)
UNIT - V 18 Hrs.
Regional Rural banks – NABARD – online Banking - Merchant Banking – Credit

cards – Universal Bank and Narrow Banking – Any where / Any Time Banking.
Books Recommended:
1. K.P.M. Sundaram : Modern Banking
2. R.Parameswaran & S. Natarajan : Indian Banking
3. Vasant Desai : Indian Banking
4. Shekar : Banking Theory and Practice
5. S.K. Basu : A review of current Banking Theory
and Practice.
6. Government of India : Banking Regulation Act
7. S.V. Vasudevan : Banking Theory
9
Note 1:
The Question Paper is to be divided into three sections. Section A is carry 10 marks.
Section B is to carry 20 marks and Section C is to carry 45 marks.
choice. (10 x 1 =10)

question carries 4 marks.
Section C contains 5 questions out of which 3 questions are to be answered. Each

Note 2:

Unit.
10
B.Com
SECOND SEMESTER
FINANCIAL ACCOUNTING
Objectives:
1. To familiarize the students on Bill of Exchange.
2. Make the students to know consignment and Joint Venture Accounts.
3. To provide knowledge on accounts of non-trading concerns.
Unit I 18 Hrs.
Bills of Exchange including Accommodation Bills, Account current, Average Due date.
Unit II 18 Hrs.
Consignment Accounts.
Unit III 18 Hrs.

Joint Ventures
Unit IV 18 Hrs.
Accounts of Non-trading concerns.
Unit V 18 Hrs.
Self-Balancing Ledgers
(Excluding rectification of errors) .
Books Recommended:
1. Advanced Accounts - M.C.Shukla and T.S. Grewal
2. Advanced Accounts - R.L.Gupta
3. Advanced Accounts - S.P.Jain and K.L.Narang
4. Advanced Accounts - J.R.Batliboi
Note 1:
The Question Paper is to be divided into three sections. Section A is carry 10 marks,
Section A:Questions for answers not exceeding one or two sentences with no choice. (10 x 1
=10).
Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries
4 marks. Out of 8 questions, 5 shall be problems and 3 shall be theory.
Section C contains 5 questions out of which 3 questions are to be answered. Each question carries
15 marks. Out of 5 questions 3 shall be problems and 2 shall be theory.
Note 2:
2. Section B: Not more than two questions but atleast one question from each Unit.
3. Section C: One question from each unit
11
SYLLABUS
B.Com – SECOND SEMESTER
BUSINESS ECONOMICS
Objectives: 1. To make the students to Learn basic Economic concepts.
2. To enable the students to understand the cost and market structure.
3. Facilitating the students to learn about various types of pricing in the

present era.
UNIT - I 18 Hrs.
Objectives of business firms – profit maximization – Social responsibilities Demand

Analysis: Law of Diminishing marginal utility – Law of demand – Measurement of
elasticity of demand – Indifference curve analysis – Indifference curve – Marginal Rate of
Substitution – Consumer Equilibrium.
UNIT - II 18 Hrs.
Factors of production – Production Function – Laws of returns – Law of variable

proportions – Iso quants – Iso cost line. Supply – Law of supply – supply curve- Elasticity
of supply.
UNIT - III 18 Hrs.
Cost and revenue – Fixed cost – Variable cost – Total, average and marginal cost –
Long run and short run costs curves – Revenue curves – Average and marginal revenue –
Break Even Analysis.
UNIT - IV 18 Hrs.
Market Structure – Pricing under perfect competition – Pricing under monopoly –

Price discrimination – Dumping – Pricing under monopolistic competition – Pricing under
oligopoly.
UNIT - V 18 Hrs.
Factors pricing – Marginal Productivity Theory – Modern Theory of distribution.
Books Recommended:
1. S.Sankaran - Business Economics

2. Sundaram K.P.M. and Sundaram E.N. - Business Economics
3. Loganathan - Principles of Economics
4. P.N.Reddy and Appavaiah - Principles of Business
Economics
12
Note 1:
Section A: Questions for answers not exceeding one or two sentences with
no choice.(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

Unit.
13
SYLLABUS
B.Com – THIRD SEMESTER
MARKETING
Objectives: 1. To make the students understand the marketing concepts.
2. To familiarize the students on marketing mix elements.
3. To enable the students to know the basic concepts of service marketing.
UNIT - I 18 Hrs.
Meaning of Market and Marketing – Classification of Market – Evolution of

Marketing – Significance of Marketing – Features of Modern marketing concept –
Marketing Process.
UNIT - II 18 Hrs.
Marketing Functions: Buying, Assembling and Selling. Transportation –

Classification of Transport. Storage and Warehousing Functions – Classification of
warehouse – Distribution Centers – Marketing Finance – Sources of marketing finance –
Standardization and Grading – Advantages.
UNIT - III 18 Hrs.
Marketing Mix: Elements of marketing mix – Channels of distribution –

middlemen. Promotion Mix – Advertising & Personal Selling – Qualities of good
salesmanship.
UNIT - IV 18 Hrs.
Marketing of Agricultural Goods in India – Regulated Markets – Co-operative

Marketing Society. Bureau of Indian Standards (BIS) – AGMARK –ISO.
UNIT - V 18 Hrs.
Marketing of services – Characteristics of Services – Importance of service

marketing – classification of services – Differences between Product Marketing and
Services Marketing.
Recent Trends in Marketing: Relationship Marketing – Tele marketing – word of

mouth marketing – SMS marketing.
Books Recommended:
1. Modern Marketing - Pillai and Bhagavathi
2. Marketing - N.Rajan Nair
3. Principles of Marketing and Salesmanship - C.Sinha
4. Introduction to Marketing - D.Amarchand
5. Marketing Management - Sherlakar
14
Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks,
choice. (10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

Unit.
15
SYLLABUS
BUSINESS LAW
Objectives: 1. This paper aims to introduce enactments related to Business activities.
2. Enable the students to understand the contract of agency and sale of goods.
3. Make the students to learn legal from work of business world.
UNIT - I 18 Hrs.
Law of Contracts – Formation of Contracts – Essentials of Valid Contracts – Types

of contract. Offer and Acceptance – Consideration – Capacity to Contract – Free Consent –
Legality of Object.
UNIT - II 18 Hrs.
Performance of Contract – Discharge of Contract – Remedies for breach of contract

– Quasi contracts.
UNIT - III 18 Hrs.
Contract of Indemnity and guarantee – Bailment and Pledge – Finder of lost goods.
Common carriers – Meaning, rights, duties and liabilities.
UNIT - IV 18 Hrs.
Contract of agency – Different classes of agents – Creation of agency – rights and

duties of an agent – Scope of agent’s authority – Liability of principal to third parties –
Personal liability of agent.
UNIT - V 18 Hrs.
Sale of Goods Act – Sale, Agreement to Sell – Conditions and Warranty – Rights of
Unpaid Seller – Delivery of Goods – Rules regarding delivery of goods.
Books Recommended:
1. N.D. Kapoor - Elements of Commercial Law
2. Maheswari - Merchantile Law
3. P.P.S. Gogna - Business Laws
4. B.Venkatesan - Hand Book of Mercantile Law
16
Note 1 :
choice. (10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

Unit.
17
SYLLABUS
BUSINESS MANAGEMENT
Objectives: 1. To facilitate the students to understand the functions of management.
2. To enable the students to learn the concept of Motivation, Leadership and

controlling techniques.
3. To practice the students to get an understanding in managing business.
UNIT - I 18 Hrs.
Definition of Management – Nature and Scope of management – Functions –

Management VS Administration – Importance – Contribution of F.W.Taylor and Henry
Fayol.
UNIT - II 18 Hrs.
Planning: Meaning – Nature and importance of Planning – advantages and

limitations – steps in Planning – methods and types of plans – Decision making –
Objectives, policies, procedures and methods.
UNIT - III 18 Hrs.
Organizing : Meaning – nature and importance – Principles of sound organization –

Authority relationships – Line, functional and staff – committee – Key elements of
organization – departmentation, delegation and decentralization.
UNIT - IV 18 Hrs.
Staffing : Sources of recruitment – Selection process – training – motivation –

Maslow’s Theory – Leadership: Functions, Qualities and kinds.
UNIT - V 18 Hrs.
Controlling – Meaning and importance – control process – Directing – Nature and

purpose – Budgetary and non – budgetary controls – co-ordination.
Books Recommended :
1. Dinkar Pagare - Business Management
2. P.N. Reddy - Essentials of Business Management
3. Chatterjee - Business Management
18
Note to Question Paper Setter :
Note 1 :
The Question Paper is to be divided into three sections. Section A is to carry 10

marks. Section B is to carry 20 marks and Section C is to carry 45 marks.
(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:
1. Section A : Not more than two questions from each unit.

2. Section B : Not more than two questions but atleast one question from each
unit.
3. Section C : One question from each unit.
19
SYLLABUS
BUSINESS ACCOUNTS
Instructional Hrs:90
Objectives:1. To enlighten the students in accounting aspects of special cases.
2. To enable the students to work with single entry system.
3. To train the students for preparing departmental accounts and branch

accounts.
UNIT - I 18 Hrs.
Single Entry System.
UNIT - II 18 Hrs.
Royalties including Sub-Lease.
UNIT - III 18 Hrs.
Hire Purchase and Instalment system (including Hire purchase Trading account)
UNIT - IV 18 Hrs.
Departmental accounts including departmental transfer at cost – or at selling price –

Branch Accounts (Excluding Foreign Branch)
UNIT - V 18 Hrs.
Insurance claim – Loss of stock and Consequential loss or Loss of profit.
Books Recommended :

2. R.L.Gupta - Advanced Accounts
3. S.P.Jain and K.L.Narang - Advanced Accounts
4. J.R.Batliboi - Advanced Accounts
20
Note 1:
(10 x 1 =10)
carries 4 marks. Out of 8 questions, 5 shall be problems and 3 shall be theory.
carries 15 marks. Out of 5 questions 3 shall be problems and 2 shall be theory.
Note 2:

unit.
21
SYLLABUS
BUSINESS STATISTICS
Objectives:1. To analysis the characteristic of the population by diagrammetical methods.
2. To study the measures of central tendency.
3. To study the basic concepts of index numbers and time series.
UNIT - I 18 Hrs.
Meaning and Scope of Statistics – Characteristics and Limitations – Primary and

Secondary data sources – Methods of collection and difficulties – Editing – Classification
and tabulation of data – Presentation of data by diagramatics graphical methods.
UNIT - II 18 Hrs.
Statistical series – Formation of Frequency distribution measures of central

tendency – Arithmetic Mean , Median , Mode Geometric Mean and Harmonic Mean.
Measures of dispersion and skewness – Range, Quartile deviation, Standard
deviation , Pearson’s , Bowley’s measures of Skewness.
UNIT - III 18 Hrs.
Simple correlation – Pearson’s coefficient of correlation – Rank correlation and

concurrent deviation methods. Concept of regression analysis, regression equation and
uses.
UNIT - IV 18 Hrs.
Index numbers – methods of construction – Aggregative and relative types – Tests

of an Index Number – Wholesale and cost of living index – Price data in India.
UNIT - V 18 Hrs.
Interpolation and Extrapolation – Graphical and algebraic – Newton, Lagrange’s

and binomical methods. Analysis of Time series and Business forecasting – Methods of
trend.
Text Book:
Business Mathematics and Statistics - PA. Navanitham
QUESTION PAPER PATTERN

SECTION A: Questions for answers not exceeding one or two sentences with no
choice.(10 x 1 =10)
SECTION B: Answer any five question out of eight – covering all units
(5 x 4 = 20)
SECTION C: Answer any three question out of five – covering all units.
(3 x 15 = 45)
22
SYLLABUS
B.Com – FOURTH SEMESTER
CORE PAPER IX – COMPANY LAW
Objectives:1. To enlighten the students on the provisions of Companies Act.
2. To develop the students on the acquaintance of formation of company.
3. To enable the students to understand the various modes of meeting.
UNIT - I 18 Hrs.
Definition of company – characteristics of company – Incorporation of companies –

Types of companies – Private company – Public company – Distinction between public
company and private company.
UNIT - II 18 Hrs.
Memorandum of Association – contents and Alternation of Memorandum –

Doctrine of ultravires.
Articles of Association – contents of Articles – alteration of Articles – Articles and
memorandum – Their relation and differences.
UNIT - III 18 Hrs.
Prospectus – contents of prospectus – Mis statements in prospectus and their

consequences.
Shares – Types of shares – Allotment of shares – Transfer of shares – Transmission
of shares – Distinction between transfer and transmission.
UNIT - IV 18 Hrs.
Director – Number of Directors – Appointment – Qualification and Disqualification

– Position – Powers, duties and responsibilities.
Meeting of company – Statutory meeting – Annual General meeting – Extraordinary
General meeting – Ordinary resolution – Special resolution – Resolution of requiring
special notice.
UNIT - V 18 Hrs.
Meaning of winding up – Modes of winding up.
Books Recommended :
1. N.D. Kapoor - Company Law
2. M.C. Shukla Gulshan - Company Law
3. Avtar Singh - Company Law
4. S.M. Shah - Lectures on Company Law
5. Tandon - Company Law
6. P.N. Reddy - Company Law
23
Note 1 :
(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

unit.
24
SYLLABUS
B.Com –SEMESTER - IV
BUSINESS CORRESPONDENCE
Objectives:1. To facilitate the students to know the structure of a business letter.
2. Inculcate the students to prepare Agenda and Minutes of Company

Meetings.
3. To prepare the students to correspond with Government departments.
UNIT - I 20 Hrs.
Business Letter – Meaning – Significance and essentials of a Business Letter –

Trade enquiries - replies – Orders – Status enquiries – Complaints and Adjustments –
Collection Letter – Circular letter – Sales letters.
UNIT - II 20 Hrs.
Import and Export Trade correspondence – Agencies – Insurance correspondence –

Life – Fire – Marine – Bank correspondence.
UNIT - III 20 Hrs.
Letters to the editor of a newspaper – Application for appointment – Interview

letter.
UNIT - IV 20 Hrs.
Company notices – Agenda – Meeting notices – Minutes preparation of AGM –

BOD’s meeting.
UNIT - V 20 Hrs.
Government correspondence – Income Tax Department – Postal Authorities –

Railway – Police Department – Transport Authorities.
Books Recommended :
1. Essentials of Business English - Rajendrapal and Korlahalli

2. Effective Business English Correspondence – Ramesh and Pattenshetty
3. Business Correspondence, Minutes and Reports – J.C.Paul and S.M.Nagamia
25
Note 1 :
(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

unit.
26
SYLLABUS
B.Com –SEMESTER - IV
BUSINESS FINANCE
Objectives:1. To familiarize the students with the sources of finance.
2. To enable the students on stock exchange market.
3. To facilitate the students on theories of capital structure.
UNIT - I 18 Hrs.
Financial Planning: Characteristics of a financial plan – capitalization : Over

capitalization – Under capitalization – Estimation of total capital requirement – Capital
gearing.
UNIT - II 18 Hrs.
Sources of finance: Issue of shares - Issue of debentures – Public Deposits – Joint

Stock banks – ploughing back of profits – Stock Exchange : Definitions – Functions –
Listing of securities. Trading of securities – Speculative dealings in stock exchange –
SEBI: Functions.
UNIT - III 18 Hrs.
Capital structure: Theories of capital structure – Net earnings approach and

Traditional approach – Factors determining the capital structure – Optimum capital
structure – Cost of capitals: Concept – Cost of capital – Importance – Classification of cost
of capital – Debt capital, Equity, Preference and Retained earnings
UNIT - IV 18 Hrs.
Specialized Financial Institutions : Need – Industrial Finance Corporation of India –

State Finance Corporations – National Small Industries Corporation – Small Industries
Development Bank of India – Export Import Bank of India.
UNIT - V 18 Hrs.
Lease Financing: Concept of leasing – Advantages and disadvantages of leasing –

Leasing in India – Factoring – Nature and scope – Securitization.
Books Recommended :
1. Principles of Business Organization and Management : P.N. Reddy and S.S. Gul shan
2. Business Organization and Management : Jegadish Prakash
3. Principles of Financial Management : S.N. Maheswari
4. Corporation Finance : Kuchnai
5. Financial Management : L.M. Randey.
27
Note 1 :
(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

unit.
28
SYLLABUS
B.Com – FOURTH SEMESTER
PARTNERSHIP ACCOUNTS
Objectives:1. To make the students should have a through knowledge on the accounting
practice prevailing in partnership firms & allied subjects.
2. To make the students should have a knowledge relating treatment of goodwill.
3. To learn about the insolvency accounts.

UNIT - I 18 Hrs.
Partnership accounts – Division of Profit Past Adjustment and guarantees – Fixed

and fluctuating capital valuation of goodwill – Admission and retirement of partner.
UNIT - II 18 Hrs.
Treatment of Joint Life Policy – Death of Partner – Amalgamation of firms.
UNIT - III 18 Hrs.
Dissolution of firms – Sale to a company.
UNIT - IV 18 Hrs.
Insolvency of a Partner – Garner Vs Murray – Insolvency of all Partners – Gradual

realization of assets and Piecemeal distribution.
UNIT - V 18 Hrs.
Insolvency accounts – Meaning and accounts – Individual and Partnership.
Books Recommended :

2. R.L. Gupta - Advanced Accounts
3. S.P.Jain and K.L. Narang - Advanced Accounts
4. J.R.Batliboi - Advanced Accounts
29
Note 1 :

(10 x 1 =10)
Note 2:

2. Section B : Not more than two questions but atleast one question from each unit.
30
SYLLABUS
B.Com – V SEMESTER
AUDITING
Objectives:1. To familiarize the students with the principles of Auditing.
2. To create interest in the minds of students towards Auditing profession.
3. To make the students understand the rights, duties and liabilities of an

auditor.
UNIT - I 20 Hrs.
Meaning – Importance of Auditing – Qualities of an Auditor – Different classes of

audits – Internal audit Internal check – Final audit – Interim audit – Standard audit –
Balance sheet audit – Special audit – Meaning and advantages .
UNIT - II 20 Hrs.
Vouching – Importance – Vouching of cash transactions – Trading transactions –

Test check – Complete check – Auditor’s duty thereof.
UNIT - III 15 Hrs.
Reserves – Provisions – Secret reserve – Duties of auditor – Valuation and

Verification of Assets and Liabilities.
UNIT - IV 15 Hrs.
Appointment of an auditor – Rights and duties of auditors – Removal of an auditor –

Liabilities of an auditor - Civil liability – Criminal liability .
UNIT - V 20 Hrs.
Audits – Investigation – Difference between audit and investigation – Investigation

on behalf of purchasing concern when fraud is suspected – Under provisions of the
Complaints Act – Audit of mechanized accounts.
Books Recommended :
1. Practical Auditing - B.N.Tandon
2. Principles of Practice and auditing – Dinkar Pagare
3. Auditing - S.H.Ghatalia
4. Auditing - Kamal Gupta
31
Note 1 :

(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

32
SYLLABUS
B.Com – FIFTH SEMESTER
COST ACCOUNTING
Objectives:1. To enlighten the students on the various methods of costing adopted in

practice.
2. To develop the skills needed by the students to calculate the cost under
different costing systems.
3. The students will be equipped with tools to trace the cost & estimate the cost
of product and service.
UNIT - I 18 Hrs.
Meaning, Scope , Objectives, Advantages and Limitations of cost Accounting .

Financial Accounts Vs. Cost Accounting. Methods of costing . Techniques of costing ,
Cost Analysis, Concepts and Classification (Theory only).
UNIT - II 18 Hrs.
Materials – Purchasing of Materials – Functions of a purchasing department –

Stores control: Fixing different levels of Materials – EOQ . Methods of valuing Material of
issues: FIFO, LIFO and Average Cost Methods only.
Labour – Labour cost – Labour turnover – Causes , effects, Reduction of labour

turnover. Systems of wage payment: Time rate, Piece rate (Straight & Taylor’s Differential
piece rate only), Premium plans; Halsey and Rowan plans only.
UNIT - III 18 Hrs.
Overheads – Classification – Allocation and Apportionment of OH – Methods of

Re-apportionment( Simultaneous equation and Repeated method only)
Methods of Absorption of OH (Theory only) –Reconciliation of Cost and Financial

Accounts.
UNIT - IV 18 Hrs.
Unit costing – Contract costing – Transport costing
UNIT - V 18 Hrs.
Process costing : Process losses, Abnormal gain ( Excluding inter – Process profit
and Equivalent production) – Preparation of Cost Sheet.
33
Books Recommended :
1. S.P.Jain & K.L.Narang - Cost Accounting principles & Practices.

2. R.S.N.Pillai & V.Bagavathi - Cost Accounting
3. B.S.Khanna, I.M.Pandey, G.K.Ahuja and M.N.Arrora – Practical Costing
4. B.K.Bhar - Cost Accounting
5. N.K.Prasad - Cost Accounting
6. S.P.Iyengar - Cost Accounting Principles & Practices.
Note 1 :

(10 x 1 =10)
Note 2:

3.Section C : One question from each unit.
34
SYLLABUS
B.Com – FIFTH SEMESTER
CORPORATE ACCOUNTS
Objectives:1. This paper aims to enlighten the students on the accounting.
2. To enable the students to be aware on the corporate accounting in conformity

with the provision of the Companies Act.
UNIT - I 18 Hrs.
Issue of Shares and Debentures – Forfeiture and Re-issue of shares.
UNIT - II 18 Hrs.
Redemption of preference shares – Redemption of Debentures. Acquisition of

business – Profit prior to incorporation
UNIT- III 18 Hrs.
Preparation and presentation o f Final Accounts.
UNIT - IV 18 Hrs.
Amalgamation , Absorption and External Reconstructions. (Excluding inter

company owings and holding)
UNIT - V 18 Hrs.
Internal Reconstruction (Excluding scheme of internal reconstruction)
Liquidation of companies: - Preparation of Liquidators Final Statement of Account

only.
Books Recommended :
1. M.C. Shukla and T.S.Grewal - Advanced Accounts

2. R.L.Gupta & Radhaswamy - Advanced Accounts
3. S.P.Jain & K.L.Narang - Advanced Accounts
35
Note 1 :

(10 x 1 =10)
Note 2:

36
B.Com
FIFTH SEMESTER
INCOME TAX LAW AND PRACTICE
Objectives:
1. Enlighten the students to learn the Basic provisions of Income Tax Act.
2. Enable the students to know the various heads of Income.
3. Make the students learns how to compute tax liability on total income.
Unit I 18 Hrs.
Provisions of the Income tax Act, 1961 relating to Agricultural income –Assessee –
Assessment year – Income – Person – Previous year– Scope of total Income –Residential status –
Exempted Incomes (Section– 10).
Unit II 18 Hrs.
Income from Salary-Perquisities and Allowances.
Unit III 18 Hrs.

Income from House Property- Income from Business or Profession.
Unit IV 18 Hrs .
Capital gains -Income from other Sources.
Unit V 18 Hrs.
Deductions from Gross total Income (Section 80C to 80G Only) -Assessment of
Individuals – Computation of total income and tax liability-E Filing-Concepts and Significance.
Books Recommended:
1. Income tax law and practice - V.P.Gaur & D.B.Narang

2. Income tax law and practice -Dr.H.C.Mehrotra and Dr.S.P.Goyal
3. Income tax law and practice - Dr.Bhagwathi Prasad

Note 1:
Section A:Questions for answers not exceeding one or two sentences with no choice.
(10 x 1 =10).
Note 2:
37
SYLLABUS
B.Com –VI SEMESTER
BANKING LAW AND PRACTICE
Objectives:1. To throw light on the various enactments pertaining to Banking Law &
Practice.
2. Aims to enlighten the students on cheque.
3. To expose the students on loans / advances and modes of charging securities.
UNIT - I 18 Hrs.
Banking Law – Nature and scope - Banker and Customer definition – relationship
between them – Opening of a new account – Special features of current and S.B. Accounts.
Banker’s obligation to honour cheques - Consequences of wrongful dishonour –
Exceptions from the above - Obligation of a banker to maintain secrecy of accounts and
exceptions there of – Banker’s rights – Closure of Accounts – The Law relating to fixed
deposit receipts and their importance.
UNIT - II 18 Hrs.
Legal aspects of pass book – Entries favourable to the banker and to the customer –
other important documents relating to the operations of accounts. Procedure and precaution
to be adopted by a banker in dealing with the following customers – Joint accounts – Minor
– Married women – Trustees, Executors and Administrators – Partnership – Joint stock
companies – Clubs, Societies and charitable institutions.
UNIT - III 18 Hrs.
Cheque – Definition – Legal elements – Essential features – Advantages – Crossing,

types and advantages – Different forms of endorsement and their significance – payment
and collection of cheques – statutory protection availed to the paying banks – when a
banker should refuse payment of cheque – collection risk conversion – statutory protection
to the collecting banker.
UNIT - IV 18 Hrs.
Loans and advances – Different forms of loans – secured and unsecured loans –
secured loans – pledge – Lien – Hypothecation – Mortgage .
UNIT - V 18 Hrs.
Types of securities, Goods and Documents of title to goods – stock exchange

securities – Life Insurance Policies – Real estates – Book debts and supply bills.
38
Practical: [ Internal purpose only ]
Filling up of forms – Account opening form - Pay – in – slip, withdrawal slip,

cheque, Loan Application form, DD Application, Cancellation of DD, Cheque requisition
slip.
Note 1:

10 marks. Section B is to carry 20 marks and Section C is to carry 45 marks.
(10 x 1 =10)
carries 4 marks.
carries 15 marks.
Note 2:

unit.
39
SYLLABUS
PC SOFTWARE FOR OFFICE AUTOMATION
Objectives :1. Help to know the Basic elements of windows.
2. Help to known the GUI Environment and usage of MS word & MS Excel.
3. Give the Guidelines for creating data base using MS Access.
UNIT - I Introduction to Windows: 12 Hrs.
Introduction to Window’s 2000 – Working within a window – tool bars, menus and
Dialog Boxes – Customizing the appearance – Working with Drives, Folders and Files –
Merging Files and Folders – Recycle Bin – Network neighbourhood.
UNIT - II 12 Hrs.
MS-word– Creating a new document – Editing – Working with margins , Pages and
line spaces, Headers, Footers and page numbering – printing – Faxing and E-mailing
documents – Adding Graphics to documents – Mail merge application.
UNIT - III 12 Hrs.
MS Excel – Creating a New workbook - Entering data into the worksheet-

Adding call boarders and shading – working with Ranges – Managing and Printing
workbook – simple calculations – Copying formulas –Creating Charts.
UNIT - IV 12 Hrs.
MS Access – Creating a New database - creating and editing tables – entering and
editing data in table – Creating simple relationships between tables – Creating and
modifying a form – Sorting, Filtering and Indexing data – Creating a query – Creating and
customizing a report.
UNIT - V 12 Hrs.
Powerpoint – Creating a new presentation – working with slides in different views –

printing presentations – inserting , deleting and copying slides – Rearranging slides –
adding and modifying slide text – Adding Graphics to slide – accounting package –Tally.
Text books:
1. MS Office 97,Russell A. Stultz, First Indian Edition 1997,BPB Publications.
2. Teach Yourself window’s 98 in 24 hours – Perry Greg – Techmedia.
Question Paper Pattern:

(10 x 1 =10)
Section B: Short answer questions of two pages – answer any five out of eight – Covering
all units (5 x 4 =20)
40
Section C: Essay type questions (5 pages) – answer any three out of five – covering all
units. ( 3 x 5=45).
SYLLABUS
MANAGEMENT ACCOUNTING
Objectives:1. To give an idea for conceptual framework of managerial decision making.
2. To make students to aware and work on the techniques on financial

interpretation
3. To familiarize students on the concepts of long & short term financial

decisions.
UNIT - I 18 Hrs.
Management Accounting – concept of Management Accounting – Functions of

Management Accounting – Role and scope of Management Accounting . Financial
Accounting and Management Accounting – Limitations of Management Accounting.
UNIT - II 18 Hrs.
Analysis and interpretation of Financial Statements – Limitations of Financial

Statements – Types of financial analysis – Methods and devices used in analyzing financial
statements. Ratio Analysis (Theory Only)
UNIT - III 18 Hrs.
Marginal costing – Break Even Analysis – uses of Marginal Costing technique –

Benefits and limitations.
UNIT - IV 18 Hrs.
Working capital – Concepts – Kinds – Forecasting of working capital requirements.

Fund flow and Cash flow analysis.
UNIT - V 18 Hrs.
Budgets and Budgetary Control – Organisation of Budgetary Control – Different

types of Budgets: Sales Budgets, Production budget, Material budget, Cash budget, Master
Budget, Fixed and Flexible budget – Zero Base Budgeting. Advantages and Limitations of
budgetary control.
Books Recommended :
1. Manmohan and Goyal - Principles of Management Accounting

2. Sharma and Gupta - Management Accounting
3. Pandey I.M. - Management Accounting
4. Maheswari S.N. - Management Accounting
41
Note 1 :
The Question Paper is to be divided into three sections. Section A is to carry 10

marks, Section B is to carry 20 marks and Section C is to carry 45 marks.
(10 x 1 =10)
Note 2:

unit.
42
SYLLABUS
SPECIAL ACCOUNTS
Objectives:1. To develop the students a Mastery of basic accounting processes, their rules
& norms.
2. Enable the students to know the accounts of public utility concern.
3. To provide basic accounting knowledge about the banking company and

insurance company in India.
UNIT - I 18 Hrs.
Double Accounts including final statement of account of Electricity companies –

Replacement of assets.
UNIT - II 18 Hrs.
Banking Companies Accounts (Profit and Loss Account and Balance Sheet as per
New Forms)
UNIT - III 18 Hrs.
Insurance Company Accounts.
UNIT - IV 18 Hrs.
Accounts of Holding companies
UNIT - V 18 Hrs.
Government Accounting : Meaning – Distinction between Commercial accounting

and Government accounting.
Public Accounts Committee and Functions. Comptroller and Auditor General of
India – Duties and Powers.
Books Recommended :
1. M.C. Shukla and T.S.Grewal - Advanced Accounts

2. R.L. Gupta and Radhasamy - Advanced Accountancy
3. S.P. Jain and K.L.Narang - Advanced Accounts
4. Chakraborthy - Advanced Accounts
43
Note 1 :

(10 x 1 =10)
Note 2:

unit.
44
B.Com
SIXTH SEMESTER
MAJOR SKILL BASED PAPER: TAX LAWS & PRACTICE
Instructional Hrs. : 75
Objectives:
1. To enlighten the students in the Assessment Procedure of firm and Company.

2. To enable the students to get knowledge in Goods and Services Tax.
3. To Prepare the students on the practical relevance of Tax Law & Practice.
Unit - I 15 Hrs .
Provisions of Income Tax Act 1961 relating to Aggregation of Income – Set-off and Carry
forward of losses – Deduction and Collection of Tax at Source – Advance payment of tax.
Unit - II 15 Hrs .
Assessment of Firms – Computation of Total Income and Tax Liability u/s 184 and 185 –
Alternative Minimum Tax (AMT).
Unit - III 15 Hrs .
Assessment of Companies – Kinds of Companies – Computation of Total Income and Tax

Liability (Excluding Computation of Book Profit u/s 115JB).
Unit – IV (Theory) 15 Hrs .
Income tax Authorities – Central Board of Direct Taxes – Powers – Director General of
Income tax – Powers – Principal Commissioner of Income tax – Powers – Assessing Officer –
Appointment – Jurisdiction – Powers.
Unit – V (Theory) 15 Hrs .
Goods and Services Tax – History - Features - Objectives – Benefits - Issues – Regulatory
framework – Registration under GST – Goods and Services excluded from Tax.
Books Recommended:
1. Income tax law and practice - V.P. Gaur & D.B. Narang
2. Income tax law and practice - Dr. H.C. Mehrotra and Dr.S.P. Goyal
3. www.gstindia.com
4. gst.gov.in
45
Note 1 :
The Question Paper is to be divided into three sections.Section A is to carry 10 marks, Section B is
to carry 20 marks and Section C is to carry 45 marks.
Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10).
Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries
4 marks. Out of 8 questions, 5 shall be problems and 3 shall be theory.
Section C contains 5 questions out of which 3 questions are to be answered. Each question carries
15 marks. Out of 5 questions 3 shall be problems and 2 shall be theory.
Note 2:
46
SEMESTER – VI
Programming Lab (MS OFFICE & TALLY)
1. Type a paragraph of 20 lines and perform the following in MS Word Bold, Italic,
Underline, Font Type, Font Size, Background Color, Font Color, Spell Check, Heading,
Alignment and Page Number.
2. Design an Invitation Card in MS Word
3. Design a Class Time Table for the current semester in MS Word.
4. Using Mail Merge send application for the job to Ten companies in MS Word.
5. Maintain a MS Excel worksheet for doing Simple Calculations (Sum, Maximum,

Minimum, Mean, Median and Mode).
6. Develop a table for saving scheme in MS Excel and calculate the interest amount using the
principle amount, number of years and rate of interest.
7. Create a Chart for Student Semester Mark Sheet in MS Excel.
8. Create a MS Access Database to maintain the Employee Details of an Organization with

Primary key.
9. Create a MS Access Form to enter Employee Details.
10. Create a MS Access Report to display Employee Details.
11. Design a presentation about courses of our college in MS PowerPoint.
12. Design a presentation for the News Head lines in MS PowerPoint.
13. From the Following particulars prepare the ledger accounts of Mr. Shankar
for the year of April 2014.
Date Particulars Amount ( ` )

Apr 5 Bought goods from Velan 6,750
Apr 8 Cash purchase 3,000
Apr 11 Cash sales 4,000
Apr 15 Sold goods to Guru 2,000
Apr 17 Cash paid to Ramu 850
Apr 19 Paid salary 1,000
Apr 21 Received cash from Ramesh 200
Apr 25 Paid for advertisement 100
Apr 27 Bought goods 3,000
47
Apr 30 Purchased in credit from Hari 1,200
14. From the Following particulars prepare the ledger accounts of Mr. Ram
for the year of January 2014

15. Jan 1 Ram invested cash in business 2,00,000 From the
Jan 2 Paid into bank 50,000
Jan 3 Purchased building 70,000
Jan 4 Purchased goods 50,000
Jan 5 Sold goods 60,000
Jan 6 Withdraw cash from bank 10,000
Jan 7 Paid electricity charges 300
Jan 8 Paid salary 1,500
Following particulars prepare the ledger accounts of Mr. Siva for the year
of June 2013

June 1 Siva Invested cash in business 1,00,000
June 2 Cash purchase 25,000
June 3 Sold goods to Saravanan 17,000
June 4 Bought furniture 5,000
June 5 Paid commission 125
June 6 Cash sales 12,000
June 7 Saravanan returned goods worth 150
June 8 Cash deposited into bank 5,500
June 9 Withdraw cash 500
June 10 Interest received 250
Depreciation provided on furniture
June 11 500
@10%
June 12 Paid rent 200
June 15 Withdraw cash for personal use 450
48
ALLIED OPTIONAL
For students of other than Commerce Department
SEMESTER-IV
PRINCIPLES OF ACCOUNTANCY
Objectives: 1. To enable the students to learn basic principle of accountancy.
2. To make the student skillful in preparing final accounts of sole traders.
3. Facilitating the students to learn about various types of error and their
rectification.
UNIT-I 18 Hrs
Meaning of Accounting – Book keeping – Financial Accounting – Various concepts

of Accounting – Conventions regarding financial statements – Accounting Terms –
Principles of Double Entry – Rules for debit and credit.
UNIT-II 18 Hrs
Journal – Meaning. Ledger – meaning – Relation between Journal and Ledger –

Posting in the Ledger – Balancing of Account – Significance of Debit and Credit Balance –
Trial Balance – Meaning – Preparation of Trial Balance.
UNIT-III 18 Hrs
Subsidiary Books – Meaning – Purchase Book – Sales Book – Purchase Returns

Book – Sales Returns Book – Cash Discount Vs Trade Discount – Cash Book – Simple
49
cash Book – Cash Book with Cash and Discount column – Three Column Cash Book petty
Cash Book.
UNIT-IV 18 Hrs
Final Accounts – Adjustments in Final Accounts – Closing Entries – Adjusting

Entries Provision for Bad and doubtful Debts – Provision for Discount.
UNIT-V 18 Hrs
Bank Reconciliation statement – Errors – Classification of Errors – Rectification –

Suspense account.
Books Recommended:
1. T.S. Grewal – Introduction to Accountancy

2. R.L. Gupta – Introduction to Accountancy
3. M.C. Shukla & T.S. Grewal – Advanced Accounts
4. S.P. Jain & K.L. Narang – Advanced Accountancy
Note 1:
Section A Questions for answers not exceeding one or two sentences with no
choice.(10 x 1 = 10)

Section C contains 5 questions, out of which 3 questions are to be answered. Each

Note 2:

50
B.Com (UA)-Allied Optional (with effect from 2015-2016 onwards)
BUSINESS ORGANISATION
Objectives: 1. Make the students to know the different forms of Organizations.
2. Aims to enlighten the students on Insurance.
3. Inculcate the student to know above SSI and its Development Centres.
UNIT: I 18 Hrs
Business: Meaning-Nature -Scope-Objectives-Essentials of a Successful Business-Business
Ethics: Meaning-Importance-Principles.
UNIT: II 18 Hrs
Forms of Business Organisation: Sole Proprietorship concern- Partnership Firms- Joint
Stock Companies- Co-operative Organisation: Features-Merits and Demerits.
UNIT: III 18 Hrs
Size of the Business units: Factors determining the size of the Business -Economics of
large scale operation- Merits and Demerits of large scale operation. Small scale operation- Merits
and Demerits.
UNIT: IV 18 Hrs
Institutional Assistance to Business: Functions of DIC-TIIC-SIDCO-SIPCOT-SIDBI.
UNIT: V 18 Hrs
Business Combination: Meanings and Definitions-Types of combination-Forms of
combination-Trade Association and Chamber of Commerce.
Reference Books:
1. Principles of Business Organisation and Management-P.N.Reddy.
2. A text book Business Organisation-M.Vinayakam, M.Radhasamy and S.V.Vasudevan
3. Business Organisation-Kathiresan and Radha.
51
Note 1:

Section A: Questions for answers not exceeding one or two sentence with no choice.
Section B: Contains 8 questions, out of which 5 questions are to be answered. Each

Section C: contains 5 questions out of which 3 questions are to be answered. Each

Note 2:
1. SECTION A: Not more than two questions from each unit.

2. SECTION B: Not more than two questions but atleast one question from each unit.
3. SECTION C: One question from each unit.
B.Com (UA)-Allied Optional (with effect from 2015-2016 onwards)

SERVICE MARKETING
Objective: To understand the meaning of services and the significance of marketing the services
UNIT: I 18 Hrs
Market: Meaning- Types. Marketing: Meaning and Definition-Significance-Functions-
4P’s in Marketing. Services: Meaning-Nature- Classification -Scope.
UNIT: II 18 Hrs
Service Marketing: Meaning- Importance-Difference between Product Marketing and
Services Marketing-7 P’s in Services Marketing.
UNIT: III 18 Hrs
Product: Product Planning-New Services Development (NSD). Price: Characteristics of
services and price terminology. Physical Evidence-Elements of Physical Evidence.
UNIT: IV 18 Hrs
Transport Services Marketing: Significance of road, rail and air-Product planning for
transport services-Marketing Mix-Segmentation-Bases- Significance.
UNIT: V 18 Hrs
Hotel Marketing: Concept-Types of Hotel-Users of hotel services-Product planning and
development-Market segmentation for hotel-Price-Importance-factors influencing the price
fixation.
BOOKS RECOMMANDED:
1. Services Marketing and Management -Dr.B.Balaji
2. Services Marketing -S.M.JHA
3. Services Marketing -R.Srinivasan
4. Modern Marketing - R.S.N. Pillai & Bagavathi.
Note 1:
52
Section A: Questions for answers not exceeding one or two sentence with no choice.
Section B: Contains 8 questions, out of which 5 questions are to be answered. Each

Section C: contains 5 questions out of which 3 questions are to be answered. Each

Note 2:

5. SECTION B: Not more than two questions but atleast one question from each unit.
MAJOR OPTIONAL
For students of other than Commerce Department
SEMESTER - V
BANKING LAW AND PRACTICE
Objectives: 1. To throw light on the various enactment pertinent to Banking law.
2. Aims to enlighten the students on cheque and its significance.
3. To explore the students on loans / advances and modes of charging

securities.
UNIT - I 18Hrs
Banking law - Banker and Customer definition - Relationship between them - Opening of a
new account - Special features of current and S.B. Accounts: Banker’s obligation to honour
cheques. Bankers rights - Rule in clayton’s case - The law relating to fixed Deposits.
UNIT - II 18Hrs
Legal aspects of pass book - Special types of customers - Minors - Joint accounts -
Partnership - Joint Stock companies.
UNIT - III 18Hrs
Cheques and Drafts - Definition - Legal elements - Essential features - Advantages -

Crossing, Types and Advantages - Different forms of endorsement and their significance -
53
payment and collection of cheques - Holder and holder in due course - statutory protection
available to the collecting banker.
UNIT - IV 18Hrs
Loans and advances - Different forms of loans - Secured and unsecured loans - pledge -
Lien - Hypothecation - Mortgage - Types.
UNIT - V 18Hrs
Types of securities - Goods and Documents of title to goods - stock exchange securities -
Life insurance policies - fixed deposit receipt - Real estates - Book debts and supply bills.
Books Recommended:
1. P.N. Varshney - Banking Law and Practice
2. M.L. Tandon - Banking Law and Practice
3. Sheldon - Banking Law and practice
4. Davar - Banking Law and practice
5. M.Radhaswamy - Banking Law and practice
Note to Question paper Setter:
Note 1:
The Question paper is to be divided into three sections. Section A is to carry
Section B: Contain.8 questions, out of which 5 questions are to be answered. Each

Section C contains 5 questions out of which 3 questions are to be answered. Each

Note 2:

2. SECTION B: Not more than two questions but atleast one question from
each unit.
54

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GOBI ARTS & SCIENCE COLLEGE (AUTONOMOUS) : GOBICHETTIPALAYAM

SCHEME OF EXAMINATIONS - B.Com. (COMMERCE) (15 BATCH)

1 15U1TM11 PART I : TAMIL - I 3 25 75 100 3.0

8 15U1TM12 PART I : TAMIL - II 3 25 75 100 3.0

17 14UACO06 PART III : MAJOR CORE :

24 14UACO10 PART III : MAJOR CORE :

33 12UACO14 PART III : MAJOR CORE :

38 12UACO18 PART III : MAJOR CORE :

PART I : 6 PART II : 6 PART III : MAJOR : 100

2. Aims to enlighten the students on Insurance.

Nature and Scope of business – Objectives of business – requisites of successful

Forms of business organization – Joint stock companies – Insurance – Definitions –

UNIT - III 18 Hrs.

Location of business – size of business units – Measures of Size – Factors

Combination in business – Causes –Types of combination – Forms of combination –

1. Business Organisation and Management – Y.K.Bhushan

1. Section A: Not more than two questions from each unit.

2. To make the students skillful in preparing final accounts of sole trader.

Fundamentals of Book Keeping – Methods of keeping and presenting accounts –

Opening, Adjusting and closing entries – Final accounts of Sole Trader.

UNIT - III 18 Hrs.

Errors – Their rectification. (Excluding effect of errors on final account)

Depreciation – Reserves and Provisions.

1. T.S.Grewal - Introduction to Accountancy

Section B contains 8 questions, out of which 5 questions are to be answered. Each

Section C contains 5 questions, out of which 3 questions are to be answered. Each

1. Section A: Not more than two questions from each unit.

2. To give a sufficient knowledge in Foreign trade procedures.

Characteristics of Indian Economy – Indicators of Economic Development –

UNIT - III 18 Hrs.

Laws Governing India’s Foreign Trade – Functions of Foreign Exchange

EXIM Bank – Functions – WTO – IMF – IBRD

Indian Economy - Dr.S.Sankaran

The Question Paper is to be divided into three sections. Section A is to carry

1. Section A: Not more than two questions from each unit.

2. To enlighten the students to develop the knowledge of central bank and

Definition of Banking – Development of Banking in India – Provisions of Banking

UNIT -II 18 Hrs.

Commercial Banks – Functions and services – Credit creation – Balance sheet of a

UNIT - III 18 Hrs.

Regional Rural banks – NABARD – online Banking - Merchant Banking – Credit

Section B contains 8 questions, out of which 5 questions are to be answered. Each

Section C contains 5 questions out of which 3 questions are to be answered. Each

1. Section A: Not more than two questions from each unit.

Unit III 18 Hrs.

Note to Question Paper Setter:

2. To enable the students to understand the cost and market structure.

3. Facilitating the students to learn about various types of pricing in the

Objectives of business firms – profit maximization – Social responsibilities Demand

Factors of production – Production Function – Laws of returns – Law of variable

UNIT - III 18 Hrs.

Market Structure – Pricing under perfect competition – Pricing under monopoly –

Factors pricing – Marginal Productivity Theory – Modern Theory of distribution.

1. S.Sankaran - Business Economics

1. Section A: Not more than two questions from each unit.

2. To familiarize the students on marketing mix elements.

3. To enable the students to know the basic concepts of service marketing.

Meaning of Market and Marketing – Classification of Market – Evolution of

Marketing Functions: Buying, Assembling and Selling. Transportation –

UNIT - III 18 Hrs.

Marketing Mix: Elements of marketing mix – Channels of distribution –

Marketing of Agricultural Goods in India – Regulated Markets – Co-operative

Marketing of services – Characteristics of Services – Importance of service