DAY-Syllabus From 2017 Applicable To I Year

SCHEME OF EXAMINATIONS AND SYLLABUS
BACHELOR OF COMMERCE (B.Com.) Course

(From 2017 Batch Onwards)
2017 Batch Onwards
DEPARTMENT OF COMMERCE
RAMAKRISHNA MISSION VIVEKANANDA COLLEGE

(Autonomous)
2
CHENNAI – 600 004
RAMAKRISHNA MISSION VIVEKANANDA COLLEGE

(AUTONOMOUS)
CHENNAI – 600 004
DEPARTMENT OF COMMERCE
------------------------------------------------------------------------------------------
SCHEME OF EXAMINATIONS AND SYLLABUS
FOR
BACHELOR OF COMMERCE (B.Com.) COURSE
2017 BATCH ONWARDS
FIRST YEAR
I SEMESTER
S. SUBJECT TITLE SUBJECT CODE TOTAL CREDITS

No. MARKS
1 TAMIL / SANSKRIT UTMAF01/USKAF01 100 3
2 ENGLISH-I UEGAF01 100 3
3 ADVANCED FINANCIAL
UCOAM01/BM01 100 4
ACCOUNTING-I
4 BUSINESS ECONOMICS UCOAM02/BM02 100 4
5 QUANTITATIVE TECHNIQUES
UCOAL01/BL01 100 5
(Allied 1)
6 ESSENTIALS OF LANGUAGE &
UEGAJO1 100 3
COMMUNICATION (Soft Skills-I)
7 BASIC TAMIL / ADVANCED TAMIL /
UTMAX11/UTMAX21 100 2
NON-MAJOR ELECTIVE-I (NME-I)
II SEMESTER
No. MARKS
1 TAMIL / SANSKRIT UTMAF02/USKAF02 100 3
2 ENGLISH-II UEGAF02 100 3
3 ADVANCED FINANCIAL
UCOAM03/BM03 100 4
ACCOUNTING-II
4 DEVELOPMENT ECONOMICS UCOAM04/BM04 100 4
5 ADVANCED QUANTITATIVE
UCOAL02/BL02 100 5
TECHNIQUES (Allied 2)
6 ESSENTIALS OF SPOKEN AND
UEGAJO2 100 3
PRESENTATION SKILLS (Soft Skills-II)
2
3
7 BASIC TAMIL / ADVANCED TAMIL /
NON-MAJOR ELECTIVE-II (NME-II)
UTMAX12/UTMAX22 100
2
SECOND YEAR
III SEMESTER

No. MARKS
1 ADVANCED CORPORATE ACCOUNTING -I UCOAM05/BM05 100 4
2 LEGAL SYSTEMS IN BUSINESS UCOAM06/BM06 100 4
3 BANKING THEORY, LAW & PRACTICE UCOAM07/BM07 100 3
4 BUSINESS MANAGEMENT UCOAM08/BM08 100 3
5 CORPORATE GOVERNANCE, ETHICS AND
SUSTAINABILITY (Allied 3)
UCOAL03/BL03 100 5
6 PERSONALITY ENRICHMENT : LEVEL 1
(SOFT SKILLS – III)
UEGAJO3 100 3
IV SEMESTER

No. MARKS
1 ADVANCED CORPORATE ACCOUNTING -II UCOAM09/BM09 100 4
2 COMPANY AND SECURITIES LAW UCOAM10/BM10 100 4
3 AUDITING AND ASSURANCE UCOAM11/BM11 100 3
4 INSURANCE AND RISK MANAGEMENT UCOAM12/BM12 100 3
5 SECURITY ANALYSIS AND PORTFOLIO
MANAGEMENT (Allied 4)
UCOAL04/BL04 100 5
6 COMPUTING SKILLS – BASIC
(Soft Skills-IV)
UEGAJO4 100 3
7 ENVIRONMENTAL STUDIES UESAV01 100 2
3
4
THIRD YEAR
V SEMESTER
No. MARKS
1 COST ACCOUNTING UCOAM13/BM13 100 4
2 FINANCIAL SERVICES AND FOREIGN
EXCHANGE MANAGEMENT
UCOAM14/BM14 100 4
3 HUMAN RESOURCE MANAGEMENT UCOAM15/BM15 100 4
4 MARKETING MANAGEMENT UCOAM16/BM16 100 4
5 INCOME TAX LAW AND PRACTICE-I
(Elective 1)
UCOAE01/BE01 100 5
6 VIVEKA STUDIES (Value Education) URKAT01 100 2
VI SEMESTER

No. MARKS
1 ACCOUNTING FOR DECISION-MAKING UCOAM17/BM17 100 4
2 INDIRECT TAXES UCOAM18/BM18 100 4
3 ENTREPRENEURIAL DEVELOPMENT UCOAM19/BM19 100 4
4 INCOME TAX LAW AND PRACTICE-II
UCOAE02/BE02
100
5
(Elective 2)
5 FINANCIAL MANAGEMENT
UCOAE03/BE03
100
5
(Elective 3)
6 CSS (NSS / NCC / SPORTS /ROTARACT -- 1
/ YRC) Extension activities
TOTAL 3800 140
4
5
SUBJECT ADVANCED FINANCIAL ACCOUNTING-I

SUBJECT CODE UC0AM01/BM01
NATURE Major
SEMESTER I
MAXIMUM MARKS 75
UNIT I
Accounting: Meaning – Definition – Scope – Need – Branches – Concepts – Conventions.
Accounting Standards in India: Objectives – Benefits – Overview of Accounting Standards in
India – Study of Ind AS1.
UNIT II
Preparation of Advanced Final Accounts of Sole-Trading Concerns: Basic and Advanced
Adjustments – Distribution of Samples – Stock Destroyed by Fire – Goods Sent on Sale or
Return Basis.
UNIT III
Depreciation Accounting (as per IndAS-6): Meaning – Causes – Methods of Providing
Depreciation – Straight Line Method – Written Down Value Method – Change in Method of
Depreciation( with Prospective and Retrospective Effects).
UNIT IV
Accounting for Special Transactions:
 Hire Purchase System – Calculation Interest – Calculation of Cash Price – Default
and Repossession – Hire Purchase Trading Account.
 Installment Purchase System.
 Insurance Claims: Claim for Loss of Stock – Claim for Loss of Profit – Application
of Average Clause.
UNIT V
Accounting in Computerised Environment: An Overview of Computerised Accounting System
– Salient Features – Significance. Concept of Grouping of Accounts – Codification of Accounts
– Maintaining the Hierarchy of Ledgers – Accounting Packages and Consideration for their
Selection – Generating Accounting Reports and Tally.
BOOKS FOR REFERENCE

1. M.C.Shukla & T.S.Grewal – Advanced Accounting – S. Chand & Sons –
2. S.P. Jain & K.L.Narang – Financial Accounting, Kalyani Publishers, New Delhi.
3. R.L. Gupta & V.K. Gupta – Advanced Accounting – Sultan Chand – New Delhi
4. T.S. Reddy & A. Murthy – Financial Accounting – Margham Publications – Chennai
5. Dr.S.V.Srinivasa Vallabhan - Computer Applications in Business – S.Chand & Sons,
New Delhi.
QUESTION PAPER PATTERN

Pattern Theory Problems Total To answer Marks per Total
Questions Question Marks
Section A 5 7 12 10 2 20
Section B 2 5 7 5 5 25
Section C 0 4 4 2 15 30
INSTRUCTIONS TO THE QUESTION PAPER SETTER
5
6
Section-A: Minimum 2 Questions to be asked from each of the five Units
Section-B: Minimum 1 Question to be asked from each of the five Units
Section-C: Minimum 1 Question to be asked from any four Units
SUBJECT BUSINESS ECONOMICS

SUBJECT CODE UCOAM02/BM02
NATURE Major
SEMESTER I
MAXIMUM MARKS 75
UNIT I
Introduction to Economics: Definition (Wealth – Welfare – Scarcity – Growth) – Nature –
Scope of Business Economics – Micro and Macro-Economics – Positive Economics and
Normative Economics – Inductive Method and Deductive Method – Production Possibility
Frontier – Economic Systems.
UNIT II
Consumer Behaviour: Utility – Law of Demand – Elasticity of Demand – Law of Supply –
Elasticity of Supply – Indifference-Curve Analysis.
UNIT III
Producers Behaviour: Factors of Production – Law of Variable Proportions – Law of Returns to
Scale – Economies and Diseconomies.
UNIT IV
Costs and Markets: Cost Classification – Price-Output Determination under Perfect
Competition and Imperfect Competition (Monopoly – Monopolistic – Oligopoly)
UNIT V
Macro Economics: National Income – Business Cycles – Fiscal Policy – Monetary Policy –An
introduction to Keynesian Theory.
BOOKS FOR REFERENCE

1. Modern Economics - H.L. Ahuja, Sultan Chand Publications
2. Business Economics – S. Sankaran, Margham Publications
3. Business Economics – R K Lekhi, Kalyani Publishers
4. Economic Analysis – Kenneth E Boulding, Harper&Brothers Publishers

Pattern Total Questions To answer Marks per Question Total Marks
Section A 12 10 2 20
Section B 7 5 5 25
Section C 4 2 15 30

6
7
SUBJECT QUANTITATIVE TECHNIQUES

SUBJECT CODE UCOAL01/BL01
NATURE Allied Subject
SEMESTER I
MAXIMUM MARKS 75
UNIT I
Basic Mathematics: Indices and Logarithms – Permutation and Combinations (Simple
Problems)
Financial Mathematics: Simple Interest – Compound Interest – Annuities – Bills of Exchange –
Discounting of Bills (Simple Problems Only).
UNIT II
Measures of Central Tendency and Dispersion: Arithmetic Mean – Geometric Mean –
Harmonic Mean – Median – Mode – Mean Deviation –Standard Deviation – Quartile Deviation
– Moments, Skewness and kurtosis.
UNIT III
Probability: Definition – Addition Theorem – Multiplication Theorem – Bayes’ Theorem,
(without Proof) – Random Variables. (Simple Problems Only)
Distributions: Binomial, Poisson and Normal Distribution (Simple Problems Only).
UNIT IV
Decision Theory: Basic Concepts – Criteria for Decision-making under Uncertainty and Risk –
Maximax Criterion – Maximin Criterion – Minimax Criterion – Hurwitz Criterion – Laplace
Criterion – Decision Tree and rules of Decision Tree (Simple Problems).
UNIT V
Operations Research: Definition – Scope – Linear Programming Problem – Formulation –
Graphical Method and Simplex Method (Maximization Problem Only).
BOOKS FOR REFERENCE

1. Business Mathematics and statistics, Dr. P.R.Vittal, Margham Publications, Chennai
2. Introduction to Operations research , Dr. P.R.Vittal, Margham Publications, Chennai
3. Business Statistics and Operations research, Dr.R.Sattanathan, Vijay-Nichole Publications.
4. Operations Research, Hira and Prem kumar Gupta, Sultan Chand Publications.
5. Operations Research, S.D.Sharma, Kedar Nath Ram Nath Publications.
6. Operations Research, V.K.Kapoor, Sultan Chand Publications, New Delhi.

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

7
8
SUBJECT FUNDAMENTALS OF ACCOUNTING

SUBJECT CODE UCOAXO1
NATURE Non-Major Elective
SEMESTER I
MAXIMUM MARKS 75
UNIT I
Accounting: Definition – Objectives – Types of Accounts – Debit and Credit Rules –
Accounting Concepts.
UNIT II
Recording Financial Transactions: Journalising – Ledger Posting – Balancing of Ledger
Accounts.
UNIT III
Cash Book: Meaning – Types – Preparation of Simple Cash Book.
UNIT IV
Trial Balance: Meaning – Objectives – Methods of Preparation of Trial Balance.
UNIT V
Preparation of Final Accounts: Trading Account – Profit & Loss Account – Balance Sheet.
BOOKS FOR REFERENCE

1. Financial Accounting – R.L. Gupta
2. Financial Accounting – T.S. Reddy & A. Murthy
3. Financial Accounting – Jain & Narang
4. Financial Accounting – R.L. Gupta & Radhaswamy
5. Financial Accounting – S.N. Maheswari
6. Financial Accounting – T.S. Shukla & Grewal

Section A 7 5 5 25
Section B 8 5 10 50

Section-A: Minimum 1 Question to be asked from each of the five Units
8
9
SUBJECT ADVANCED FINANCIAL ACCOUNTING-II

NATURE Major
SEMESTER II
MAXIMUM MARKS 75
UNIT I
Branch Accounts: Dependent Branches – Debtors System – Stock and Debtors System –
Wholesale Branch System – Independent Branches (Foreign Branches Excluded)
UNIT II
Departmental Accounting: Meaning – Need – Bases of Apportionment of Expenses – Treatment
of Expenses that cannot be Apportioned – Inter-departmental Transfers at Cost Price or Selling
Price.
UNIT III
Non-Profit Organisations: Meaning – Preparation of Receipts and Payments Account – Income
and Expenditure Account and Balance Sheet – Preparation of Receipts and Payment Account
from Income and Expenditure Account.
UNIT IV
Partnership: Meaning – Liability of Partners – Limited Liability Partnership – Accounting for
Admission – Retirement – Admission cum Retirement – Death.
UNIT V
Dissolution of a Partnership Firm: Meaning – Accounting for Insolvency of a Partner
(Application of Indian Partnership Act 1932) – Garner Vs. Murray Rule – Insolvency of All
Partners – Gradual Realization of Assets and Piecemeal Distribution: Proportionate Capital
Method – Maximum Loss Method.
BOOKS FOR REFERENCE

1. Financial Accounting – M.C.Shukla & T.S.Grewal
2. Financial Accounting – Jain & Narang
3. Financial Accounting – R.L. Gupta & Radhaswamy
4. Financial Accounting – T.S. Reddy & A. Murthy
5. Financial Accounting – S.N. Maheswari

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

9
10
SUBJECT DEVELOPMENT ECONOMICS

NATURE Major
SEMESTER II
MAXIMUM MARKS 75
UNIT I
Issues in Development: Growth and Development – HDI – Features of a Developing Economy
–Rostow’s Theory – Economic Reforms and Sustainable Development.
UNIT II
Agriculture, Industry and Infrastructure: Agricultural Trends in India since 1951 – Green
Revolution – Agricultural Marketing – Industrial Policies – Role of Public Sector – Private
Sector – Small-Scale Industries – Infrastructure Scenario in India – Public-Private Partnership.
UNIT III
International Trade: Meaning – Importance – Features – Advantages – Problems – Balance of
Payments – Free Trade versus Protectionism – Foreign Exchange Market – Determination of
Exchange Rates – Types of Exchange Rates – Role of Reserve Bank of India – Role of Multi-
National Companies.
UNIT IV
Economic Organisations: World Trade Organisation (Trade Liberalization – TRIPS, TRIMS –
GATS) – IBRD – World Bank Group – IMF – EU – SAARC – ASEAN – BRICS – UNCTAD
– UNIDO.
UNIT V
Contemporary Issues: Inflation Targeting – Macro-Economic Outlook – Public Finance and
Taxation – Integration of the Economy.
BOOKS FOR REFERENCE

1. S.Sanakran – Indian Economy, Margham Publications
2. Dutt & Sundaram- Indian Economy, Sultan Chand Publications
3. International Economics – H.G. Mannur, Vikas Publishing
4. Economic Developments in India - Academic Foundation

Section B 7 5 5 25
Section C 4 2 15 30

10
11
SUBJECT ADVANCED QUANTITATIVE TECHNIQUES

SEMESTER II
MAXIMUM MARKS 75
UNIT I
Functions – Limits – Continuity – Basic Differentiation (Maxima – Minima) – Basic Integration
– Definite and Indefinite Integrals (without Trigonometric Functions and Proof).
UNIT II
Correlation and Regression: Karl-Person’s Correlation – Rank Correlation – Method of Least
Squares – Bi-Variate Frequency Distribution.
Sampling: Definition – Types of Sampling – Standard Error – Hypothesis Testing – Large
Samples – Difference Between Two Sample Means and Difference Between Sample Mean and
Population Mean. Small Samples – t-Test – Chi-Square Test.
UNIT III
Inventory and Replacement: Inventory Decisions – Concept of EOQ – Models – With Shortage
– Without Shortage – Replacement – When Items Deteriorate – When Items Fail Completely
(Group and Individual Replacement).
Job Sequencing: Definition – Johnson’s Algorithm-n-jobs with Two Machines and Three
Machines.
UNIT IV
Assignment and Transportation Problem: Meaning – Definition – Hungarian Method.
Transportation Problem – Initial Feasible Solution – NWC – Least Cost – VAM – Optimization
– MODI Method – Degeneracy – Maximization Problem (Simple Problems).
Simulation: Manto-Carlo Simulation (Applications to Inventory – Capital Budgeting –
Financial Planning – Return on Investment) (Simple Problems).
UNIT V
Game theory and Network: Definition – Saddle Point – Two Person Zero Sum Game –
Dominance Property – Graphical Method. Network Analysis: CPM – PERT – Crashing (Simple
Problems).
BOOKS FOR REFERENCE

1. Business Mathematics and statistics, Dr. P.R.Vittal, Margham Publications
2. Introduction to Operations research , Dr. P.R.Vittal, Margham Publications
3. Business Statistics and Operations research, Dr.R.Sattanathan, Vijay-Nichole Publications.
4. Operations research, Hira and Prem kumar Gupta, Sultan Chand Publications.
5. Operations research, S.D.Sharma, Kedar Nath Ram Nath Publications.
6. Operations research, V.K.Kapoor, Sultan Chand Publications.

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

11
12
SUBJECT FUNDAMENTAL COMMERCIAL

KNOWLEDGE
SUBJECT CODE UCOAX02
NATURE Non-Major Elective
SEMESTER II
MAXIMUM MARKS 75
UNIT I
Banking: Definition – Types – Functions of Central Bank and Commercial Banks
UNIT II
Negotiable Instruments: Definition – Types – Bills of Exchange, Ceques and Drafts.
UNIT III
Ratio Analysis – Profitability Ratios – Solvency Ratios (Simple Ratios Only)
UNIT IV
Stock Exchange – Meaning – Functions – SEBI
UNIT V
Insurance: Meaning – Types – Principles
BOOKS FOR REFERENCE

1. Banking Law Theory and Practice – Sundaram and Varshney – Sultan Chand Co.
2. Banking and Financial Systems – B. Santhanam (Margham Publishers)
3. Elements of Insurance – A.Murhty
4. Elements of Insurance – CMA. CS Dr.V.N.Parhiban
5. Management Accounting - Reddy & Murthy

Section A 7 5 5 25
Section B 8 5 10 50

Section-A: Minimum 1 Question to be asked from each of the five Units
12
13
SUBJECT ADVANCED CORPORATE ACCOUNTING - I

NATURE Major
SEMESTER III
MAXIMUM MARKS 75
UNIT I
Introduction: Joint Stock Company – Meaning – Definition – Salient Features – Kinds of
Company – Formation of a Company – Certificate of Incorporation – Accounting Standards –
Brief note on Indian AS – 4, 5, 10,12 and 26.
Issue of Shares: Kinds of Shares – Kinds of Share Capital – Issue of Shares for Cash – Issue of
shares for a consideration other than cash – Issue of Bonus Shares – Issue of Sweat Equity
Shares – Issue of shares through Private Placement – Issue of shares at Pat or at a Premium –
Under-subscription of Shares – Over-subscription of shares – Pro-rata Allotment – Rights Issue
– Underwriting of Shares and Debentures.
UNIT II
Redemption of Preference Shares: Redemption at Par or at a Premium – Redemption out of
Profits – Redemption out of Capital – Redemption Partly out of Profits and Profit out of Capital
– Minimum Fresh Issue of Shares – Issue and Redemption of Debentures – Issued at Par,
Discount and Premium – Issued under certain Conditions – Issued as Collateral Security –
Redemption without Provisions – Redemption out of Provisions – Profit Prior to Incorporation.
UNIT III
Final Accounts of Companies: Preparation of Statement of Profit and Loss and Balance Sheet as
per Schedule III of the Companies Act, 2013 with Adjustments. Computation of Managerial
Remuneration.
UNIT IV
Alteration of Share Capital: Consolidation of Shares – Sub-division of shares – Internal
Reconstruction of Companies.
UNIT V
Amalgamation, Absorption and External Reconstruction of Companies: Meaning – Definition –
Types – Methods of Amalgamation – Calculation of Purchase Consideration – Net Assets
Method – Net Payments Method – Accounting Under Pooling of Interests Method – Purchase
Method.
BOOKS FOR REFERENCE

1. M.C.Shukla and T.S. Grewal – Advanced Accounts, S. Chand
2. Jain and Narang – Company Accounts, Kalyani publishers
3. R.L. Gupta and Radhaswamy – Corporate Accounting, Sultan Chand
4. T.S. Reddy and A. Murthy – Corporate Accounting, Margham Publishers

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

13
14
SUBJECT LEGAL SYSTEMS IN BUSINESS

NATURE Major
SEMESTER III
MAXIMUM MARKS 75
UNIT I
Indian Contract Act: Contract – Formation – Nature – Classification – Offer – Acceptance –
Consideration – Capacity – Quasi-Contract – Performance – Discharge of Contracts.
UNIT II
Contract of Agency: Definition – Agency Relationship – Creation of Agency – Delegation of
Agency –– Rights – Duties – Liabilities of Agents – Termination of Agency.
UNIT III
Contract of Sale of Goods: Sale – Agreement to Sell – Conditions – Warranties – Difference –
Implied Conditions and Implied Warranties – Caveat Emptor – Rights of an Unpaid Seller.
UNIT IV
Industrial Law:
Factories Act, 1948: Introduction – Basic Concepts – Provisions relating to Health, Safety and
Welfare. Industrial Disputes Act, 1947: Introduction – Authorities under the Act – Strike –
Lock-out – Lay-off – Retrenchment – Closure. Payment of Bonus Act, 1965: Introduction –
Definitions – Objectives – Eligibility - Minimum and Maximum Bonus.
UNIT V
Employees State Insurance Act, 1948: Eligibility – ESI Benefits. Employee Provident Fund
Act, 1952: Eligibility – Contribution by the Employer and Employee. Payment of Gratuity Act,
1972: Definition – Objectives - Eligibility – Provisions regarding computation of Gratuity.
BOOKS FOR REFERENCE

1. N.D Kapoor – Elements of Mercantile Law – Sultan Chand and Co.
2. N.D. Kapoor –Industrial Law – Sultan Chand and Co.
3. CMA.CS. Dr. V.N. Parthiban – Labour and Industrial Law, Maruthi Publishers,
Chennai.
4. ICSI Executive Material

Section B 7 5 5 25
Section C 4 2 15 30

14
15
SUBJECT BANKING THEORY, LAW AND PRACTICE

NATURE Major
SEMESTER III
MAXIMUM MARKS 75
UNIT I
Introduction: Origin of Banks – Evolution of Banking System. Banking Regulation Act 1949: Definition
– Licensing – Opening of Branches – Types of Banks – Public – Private – Foreign – Regional Rural
Banks – Co-operative Banks – Newly licensed Banks – Small – Universal-Payment Banks – Role of
Commercial Banks – Functions of Commercial Banks- Regulatory institution : Reserve Bank of India
(RBI) - Organisation – Objectives – Role – Functions – Basel Norms I, II, and III.
UNIT II
Account and Customers: Types of accounts – Savings – Current – Recurring Deposit – Fixed Deposits –
Types of Customers – Individuals – Minors – Adults – Lunatics – Drunkards – Married Women – Non-
Resident Indians – HUF – Partnership Firms – Companies – Societies – Trusts. Relationship Between
Banker and Customer: General Relationship – Special Relationship. Reasons for dishonor of a cheque –
Garnishee Order – IT Order – Customers’ Grievances – Redressal System: The Consumer Protection
Act, 1986 – Goiparia Committee Report – Ombudsman.
UNIT III
Loans and Advances: Principles of Lending – Customers’ Point of View – Bankers’ Point of View –
Regulators’ Point of View. Types of Loans and advances: Fund-Based – Non-Fund Based –
Secured – Unsecured – Demand Loans – Priority and Non-Priority – Overdraft – Cash Credit –Term
Loans – Discounting of Bills – Creation of Charges – Types of Securities –Primary –Collateral – Pledge
– Hypothecation – Lien – Assignment – Guarantee – Mortgage.
UNIT IV
Negotiable Instruments: Meaning – Features – Promissory Note – Bill of Exchange – Cheque –
Truncated Cheques – Electronic Cheques – Crossing of Cheques – Endorsement of Cheque – Clearing
of Cheque – Dishonour of Cheque – Material Alteration. Paying Banker: Meaning - Precautions to be
taken before Honouring a Cheque – Statutory Protection to a Paying Banker. Collecting Banker:
Meaning – Banker as a Holder for Value – Banker as an Agent – Conversion - Statutory Protection –
Duties of a Collecting Banker.
UNIT V
Technological Developments in Banks: Electronic Banking – Mobile Banking – Phone Banking –
Electronic Fund Management – Enabling Technologies of Modern Banking – E-Commerce and
Banking – Recent Trends in Indian banking – Core Banking Solution (CBS) – Automated Teller
Machines (White Label, Brown Label) – Debit Cards – Credit Cards – Smart Cards – Electronic Funds
Transfer: ECS – NEFT – RTGS – IMPS. Computer Networking: LAN –WAN – SWIFT.
BOOKS FOR REFERENCE

5. N.D Kapoor – Elements of Mercantile Law – Sultan Chand and Co.
6. N.D. Kapoor –Industrial Law – Sultan Chand and Co.
7. CMA.CS. Dr. V.N. Parthiban – Labour and Industrial Law, Maruthi Publishers,
Chennai.
8. ICSI Executive Material
Section B 7 5 5 25
Section C 4 2 15 30

15
16
SUBJECT BUSINESS MANAGEMENT

NATURE Major
SEMESTER III
MAXIMUM MARKS 75
UNIT I
Management: Definition – Importance – Nature and Scope of Management Process – Role and
Functions of a Manager – Levels of Management – Taylor’s Scientific Management- Fayol’s
Administrative Management Principles.
UNIT II
Planning: Meaning – Definition – Nature – Characteristics – Importance – Forms – Types –
Steps in Planning – Objectives – Policies – Procedures – Methods – Rules –Strategies –
Programmes – Budgets. Management By Objectives (MBO). Decision-Making: Meaning –
Process – Types of Decisions.
UNIT III
Organising: Meaning – Importance - Types of Organisations – Organisational Structure. Span
of Control: Meaning – Factors Determining Span of Control. Committees. Departmentalisation.
Formal and Informal Organisation. Authority – Delegation – Decentralisation – Difference
between Authority and Power. Responsibility. Staffing: Meaning – Definition – Nature –
Importance – Functions.
UNIT IV
Directing: Meaning – Definition – Nature – Importance – Element of Directing Function –
Supervision. Motivation: Meaning – Definition – Importance – Types – Maslow’s Needs
Hierarchy Theory – Hertzberg’s Two Factor Theory – Douglas Mcgregor’s X and Y Theory-
Motivational Technique – Morale and Productivity. Leadership: Meaning – Definition –
Importance –Formal and Informal Leaders – Leadership Styles –Traits of a Good Leader.
Communication: Meaning – Definition – Importance – Process – Communication Network –
Grapevine – Oral and Written Communication – Barriers to Communication.
UNIT V
Controlling: Meaning – Importance – Process – Tools and Techniques. Co-ordination: Need –
Types – Techniques – Requisites of Excellent Co-ordination.
BOOKS FOR REFERENCE

1. C.B. Gupta – Business Management
2. L.M. Prasad – Principles of Management
3. P.C. Tripathi & P.N. Reddy – Principles of Management
4. Weihrich and Koontz – Essentials of Management
5. Dinkar Pagare – Principles of Management

Section B 7 5 5 25
Section C 4 2 15 30

16
17
SUBJECT CORPORATE GOVERNANCE, ETHICS AND

SUSTAINABILITY
SEMESTER III
MAXIMUM MARKS 75
UNIT I
Corporate Governance: Ethics – Business Ethics – Governance through Inner Consciousness
and Sustainability – Failure of Governance – Consequences – Conceptual Framework of
Corporate Governance – Need – Scope – Evolution of Corporate Governance – Developments
in India –Developments in Corporate Governance – A Global Perspective – Elements of Good
Corporate Governance.
UNIT II
Corporate and Board Management: Board Composition – Diversity in Board Room – Types of
Directors – Role ole of the Board – Responsibilities – Chairman – CEO – Separation of Roles –
Relationship between Directors and Executives – Visionary Leadership – Board Committees –
Various Board Committees – Composition – Role and Responsibilities – Contribution to Board
Governance – Audit Committee – Shareholders Grievance Committee – Remuneration
Committee – Nomination Committee – Corporate Governance Committee – Corporate
Compliance Committee – Other Committees.
UNIT III
Need for Legislation of Corporate Governance – Legislative Provisions of Corporate
Governance in Companies Act 1956 and 2013 – Corporate Governance in PSUs, Banks and
Insurance Companies. Environmental Issues: Protecting the Natural Environment – Prevention
of Pollution and Depletion of Natural Resources – Conservation of Natural Resources.
UNIT IV
Business Ethics: Meaning – Nature – Purpose – Morals for Organizational Interests – Ethics
and Conflicts of Interests – Ethical and Social Implications of Business Policies and Decisions.
Corporate social responsibility – Ethical Issues in Corporate Governance.
UNIT V
Sustainability: Meaning – Scope – Corporate Social Responsibility and Corporate Sustainability
– Sustainability Terminologies and Meanings – Imperativeness of Sustainability – Triple
Bottom Line (TBL) – Sustainable Development.
BOOKS FOR REFERENCE

1. Inderjit Dube: Corporate Governance.
2. Sanjiv Agarwal : Corporate Governance: Concept & Dimensions
3. K R Sampath : Law of Corporate Governance: Principles and Perspective
4. Bhuvaneshwar Mishra: Enthics, Governance & Sustainability, Taxmann Publications.
5. ICSI – Study Materials.

Section B 7 5 5 25
Section C 4 2 15 30

17
18
SUBJECT ADVANCED CORPORATE ACCOUNTING -II

NATURE Major
SEMESTER IV
MAXIMUM MARKS 75
UNIT I
Human Resource Accounting. Accounting Standards. Financial Reporting Practices.
Accounting for Price Level Changes. Sustainability Reporting on Environmental Accounting.
UNIT II
Final Accounts of Banking Companies: Guidelines of Reserve Bank Of India – Classification of
Bank Advances – Performing and Non-Performing Assets – Provisioning Norms –– Treatment
of Interest on Bad and Doubtful Assets – Rebate on Bills Discounted – Items requiring Special
Attention in the Preparation of Final Accounts – Preparation of Profit and Loss Account and
Balance Sheet.
UNIT III
Holding Company Accounts: Calculation of Holding-Minority Ratio – Capital Profits –
Revenue Profit – Goodwill or Capital Reserve – Minority Interest – Mutual Owings –
Unrealised Profit included in Stock – Preparation of Consolidated Balance Sheet.
UNIT IV
Final Accounts of Insurance Companies: Important Terms Used in Insurance Business – Life
Insurance – Calculation of Correct Life Assurance Fund – Calculation of Net Claims – IRDA
Regulations regarding Insurance Business – Preparation of Revenue Account – Profit and Loss
Account and Balance Sheet of Life Insurance Companies and General Insurance Companies
(Fire – Marine – Miscellaneous).
UNIT V
Liquidation of a Company: Meaning – Methods – Appointment of a Liquidator – Duties,
Powers and Responsibilities of a Liquidator – Preparation of Statement of Affairs – Preparation
of Deficiency or Surplus Account – Preparation of Liquidator’s Final Statement of Account.
BOOKS FOR REFERENCE

1. Shukla and Grewal – Advanced Accounts S. Chand
2. T.S. Reddy and A. Murthy – Corporate Accounting
3. Jain and Narang – Company Accounts
4. R.L. Gupta – Corporate Accounting
5. Chakraborthi – Advanced Accounting
6. Mukherji and Hanif – Modern Accounts, Vol. I and Vol. II, Tata McGraw Hill

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

18
19
SUBJECT COMPANY AND SECURITIES LAW
NATURE Major
SEMESTER IV
MAXIMUM MARKS 75
UNIT I
Provisions of Companies Act 2013: Definition of Joint Stock Company – Kinds – Formation –
Incorporation – Memorandum of Association – Contents and Alteration – Doctrine of Ultra
Vires – Articles of Association – Contents – Difference – Doctrine of Indoor Management –
Prospectus –Contents – Statement in lieu of Prospectus.
UNIT II
Share Capital: Meaning – Kinds of Shares – Voting Rights – Borrowing Powers of Companies
– Membership in a Company. Director: Legal Position – Appointment – Removal – Rights –
Duties – Powers – Qualification and Disqualification.
UNIT III
Meetings and Resolutions: Meetings – Statutory Meeting – Annual General Meeting – Extra-
ordinary General Meeting. Resolutions: Ordinary Resolutions – Special Resolutions.
UNIT IV
Winding up of a Company: Meaning – Modes of Winding up – Winding up by the National
Company Law Tribunal – Voluntary Winding up – Member’s Voluntary Winding up –
Creditors’ Voluntary Winding up.
UNIT V
SEBI Act, 1992: Objectives – SEBI – Powers – Functions – Securities Appellate Tribunal –
Appeals – Appearance before SAT. Depositories Act,1996: Definitions – Setting up Depository
– Types –Role – Functions – Depository Participants – Admission of Securities – Difference
between Dematerialisation and Rematerialisation – Depository Process – Inspection and
Penalties – Internal Audit of Depository Participants.
BOOKS FOR REFERENCE

1. Business Laws – N.D. Kapoor, Sultan Chand and Sons
2. Company Law – Avtar Singh.
3. Company Law – N.D. Kappor.
4. SEBI – Taxmann Publications and ICSI Study Material.

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT AUDITING AND ASSURANCE

19
20
NATURE Major
SEMESTER IV
MAXIMUM MARKS 75
UNIT I
Auditing: Meaning – Definition – Nature – Scope – Objectives – Types – Limitations –
Principles of Auditing – Auditor’s Independence –, Appointment of Auditors – Removal of
Auditors – Qualification – Disqualification – Rights – Duties – Liabilities.
UNIT II
Standards on Auditing and Guidance Notes: Overview – Standard Setting Process – Role of
International Auditing and Assurance Standards Board – Standards on Auditing issued by ICAI-
SA 200,230,240,250,299,500 and SA 530.
UNIT III
Vouching: Meaning – Vouching of Cash and Trading Transactions – Verification and Valuation
of Assets and Liabilities – Audit on Assets and Liabilities – Internal Check – Internal Control –
Elements of Internal Control – Review and Documentation – Evaluation of Internal Control
System – Internal Control Questionnaire – Internal Control Check List – Tests of Control –
Application of Concept of Materiality and Audit risk. Concept of Internal Audit: Internal
Control and Computerised Environment – Approaches to Auditing in a Computerised
Environment.
UNIT IV
Audit evidence- Audit procedures for obtaining evidence, Sources of evidence, Reliability of
audit evidence, Methods of obtaining Audit Evidence- Physical verification, Documentation,
Direct Confirmation, Re-computation, Analytical review techniques, Representation by
Management, obtaining certificate.
UNIT V
Company Audit: Audit of Share Capital – Debentures – Dividend – Provisions under the
Companies Act,2013 relating to Qualification – Disqualification – Appointment –
Remuneration – Removal – Rights – Duties – Liabilities – Reporting requirements under the
Companies Act,2013.
BOOKS FOR REFERENCE

1. Practical Auditing, S. Chand – B.N. Tandon
2. Corporate Governance – Materials from ICSI
3. Principles and Practice of Auditing – Dinakar Pagare

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT INSURANCE AND RISK MANAGEMENT
20
21
NATURE Major
SEMESTER IV
MAXIMUM MARKS 75
UNIT I
Insurance: Meaning – Nature – Scope – Functions – Principles of Insurance – Insurance in India
– Emerging Scenario.
UNIT II
Insurance Laws and Regulations: Elements of Contract of Insurance – Insurance Act – LIC Act
– GIC Act, IRDA Act: Powers and Functions of IRDA. Life Insurance: Meaning – Features –
Selection of Risk – Age Admission – Computation of Premium – Insurance Documents –
Proposal Forms – Agents Confidential Report – Declaration of Good Health – Medical Report –
Policy Form – Policy Conditions – Policy Procedures – Revival – Loans – Claims – Re-
insurance – Double Insurance.
UNIT III
Life Insurance Products: Term Insurance, Whole Life Policies –, Endowment Annuities –
Money Back Policies.
UNIT IV
Introduction to General Insurance: Fire Insurance – Marine Insurance – Motor Insurance –,
Health Insurance –Rural Insurance – Insurance for Weaker Sections of the Society. Marketing
of Insurance Products – Selling Process.
UNIT V
Risk: Meaning – Types of Risk – Cost of Risk. Risk Management: Meaning – Objectives –
Characteristics – Significance – Principles – Organisation of Risk Management in Business –
Process of Risk Management – Risk Management Techniques.
BOOKS FOR REFERENCE

1. Institute of Insurance, Mumbai – Life Insurance
2. Institute of Insurance, Mumbai – General Insurance.
3. Sharma R.S. – Insurance : Principles and Practice, 1960 Vora Bombay
4. Arifkhan M. - Theory and Practice of Insurance (1976) Educational Book House, Aligarh
5. Srinivasan – Principles of Insurance Law (1977) Ramanuja Publisher, Bangalore
6. Dr. B. Varadharajan – Insurance : Volume 1 and 2 (1979) Tamil Nadu Text Book
Society
7. Alka Mittal & SL Gupta – Principle of Insurance and Risk Management
8. CMA. CS. Dr. V.N. Parthiban – Elements of Insurance

Section B 7 5 5 25
Section C 4 2 15 30

21
22
SUBJECT SECURITY ANALYSIS AND PORTFOLIO
MANAGEMENT
22
23
SEMESTER IV
MAXIMUM MARKS 75
UNIT I
Investment Management: Meaning – Nature – Scope – Classification of Investments –
Investment and Speculation – Investment Objectives – Investment Process – Investment
Alternatives: Transferable Securities (Equity – Fixed Income Securities). Non-Transferable
Securities: PPF – NSC – National Savings Scheme – Postal Savings Scheme. Mutual Fund:
Meaning – Origin – Importance – Schemes.
UNIT II
Capital Market: New Issue Market - NSDL – CDSL – Secondary Market – Listing of Securities
– BSE – NSE. SEBI: Functions – Powers. Derivatives market (Options & Futures): Types of
Options – Put Option – Call Option – Advantages – Limitations – Futures – Forwards and
Futures – Distinction between Forwards and Futures – Difference between Futures and Options.
UNIT III
Security Analysis: Fundamental Analysis – Macro-Economic Analysis – Industry Analysis –
Company Analysis. Technical Analysis: Dow Theory – Charts – Moving Average – Rate of
Change.
UNIT IV
Risk and Return Analysis: Systematic Risk – Unsystematic Risk. Return Analysis: Meaning –
Factors Determining the Return on Investment – Methods of Measurement of Return.
UNIT V
Portfolio Management: Meaning – Objectives – Selection of Portfolio – Construction –
Traditional and Modern approach – Evaluation and Revision.
BOOKS FOR REFERENCE

1. Investment Management by Dr.Radha & others (Prasanna & Co)
2. Portfolio Management by Preeti Singh (Himalaya Publishing House)
3. Portfolio Management and Security Analysis by Dr. Punithavathi Pandian, Vikas
Publictions.
4. ICAFI – Study materials.

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT ENVIRONMENTAL STUDIES

SUBJECT CODE UESAV01
23
24
NATURE Environmental Studies
SEMESTER IV
MAXIMUM MARKS 75
UNIT I
Multidisciplinary Nature of Environmental Studies: Definition – Scope – Importance – Need for
Public Awareness.
UNIT II
Natural Resources – Renewable and Non-renewable – Forest resources: Use and Over-
exploitation – Deforestation. Water Resources: use and Over- utilisation of Surface and Ground
Water – Floods – Drought – Conflicts over Water Dams – Benefits and Problems. Mineral
Resources. Food Resources: World Food Problems. Energy Resources: Growing Energy Needs
– Renewable and Non-Renewable Energy Sources – Alternative Energy Sources – Land
Resources.
UNIT III
Eco-Systems: Concept – Structure and Function – Ecological Succession – Food Chains –
Food Webs and Ecological Pyramids – Function of Forest Eco-system – Grassland Eco-system
–Desert Eco-system – Aquatic Eco-system (Ponds, Streams, Lakes, Rivers, Oceans and
Estuaries)
UNIT IV
Bio-diversity and its Conservation – Introduction and Definition: Genetic – Species and Eco-
system Diversity – Bio-Geographical Classification of India. Threats of Biodiversity: Habitat
Loss – Poaching of Wildlife – Man-Wildlife Conflicts – Endangered and Endemic Species of
India. Conservation of Bio-diversity: In situ and exsitu conservation of Biodiversity.
UNIT V
Environmental Pollution: Social Issues. Human Population: Definition – Causes – Effects –
Control Measures of Air, Water, Soil, Marine, Noise, Thermal and Nuclear Pollution and
Hazards – Soil Waste Management – Unsustainable to Sustainable Development. Population
Explosion: Variations among Nations – Family Welfare Programme – Human Health – Human
Rights – Value Education – HIV / AIDS – Women and Child welfare – Role of Information
Technology on Environment and Human Health – Case Studies.
BOOKS FOR REFERENCE

1. Basic Environmental Studies – Dr. G.Rajah – Margham Publishers
2. Environmental Studies – K.Jayaraman & M.Selva Pandiyan, Today Publication

Pattern Total Questions To answer Marks per Total Marks
Question
Section A 5 Either or type 5 5 25
Section B 5 Either or type 5 10 50

Section-A: 1 question with either or type from each of the five Units to be asked
Section-B: 1 question with either or type from each of the five Units to be asked
SUBJECT COST ACCOUNTING

24
25
NATURE Major
SEMESTER V
MAXIMUM MARKS 75
UNIT I
Introduction: Nature – Scope of Cost Accounting – Cost Analysis – Concepts – Classifications
– Installation of Costing Systems – Cost Centers – Profit Centers – Preparation of Cost Sheets
– Tenders and Quotations – Reconciliation of Cost and Financial Accounts.
UNIT II
Material Purchase Control: Need and Essentials of Material Control. Material Costing. Stores
Control: Stores Department – EOQ – Levels of Stock – Stores Records – ABC Analysis – VED
Analysis. Preparation of Stores Ledger – Issue of Materials – FIFO, LIFO, HIFO, SAM, WAM,
Market Price, Base Stock and Standard Price Methods.
UNIT III
Labour cost – Computation and Control – Methods of wage payment – Time Rate and Piece
Rate System (excluding Incentive Schemes) – Computation of Labour Turnover. Overheads –
Classification, Allocation, Apportionment and Absorption. Accounting and Control of
Overheads – Manufacturing, Administration, Selling and Distribution. (Primary and Secondary
Distribution) – Computation of Machine Hour Rate.
UNIT IV
Process Costing: Preparation of Process Accounts with Normal Loss, Abnormal Loss and
Abnormal Gain (Inter-process Profits excluded) – Accounting for Joint Products and By-
Products.
UNIT V
Contract Costing: Introduction – Features of Contracts and Contract Costing – Recording of
Costs of a Contract – Recording of Value and Profit on Contracts – Profit or Loss on Contracts.
Operating Costing: Meaning and Definition – Operating Cost Units – Operating Costing in
Service Industries.
BOOKS FOR REFERENCE

1. Jain S.P. and Narang K.L. – Cost Accounting.
2. Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N. – Practical Costing.
3. Reddy and Murthy – Cost Accounting.
4. N.K. Prasad and V.K. Prasad – Cost Accounting.
5. Saxena and Vashist – Cost Accounting.
6. Hansen/Mowen – Cost management Accounting and Control.

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

SUBJECT FINANCIAL SERVICES AND FOREIGN

EXCHANGE MANAGEMENT
25
26
NATURE Major
SEMESTER V
MAXIMUM MARKS 75
UNIT I
Financial Services: Meaning – Importance – Types – Financial Services and Economic
Environment – Players in Financial Services Sector.
UNIT II
Merchant Banking: Meaning – Functions – Issue Management – Managing of New Issues –
Underwriting – Capital Market – Stock Exchange. Leasing and Hire purchase: Concepts –
Features – Types of Lease Accounts. Factoring: Meaning – Functions of a Factor. Consumer
Finance. Venture Capital.
UNIT III
Mutual Funds: Meaning – Concept – Types. Securitisation: Meaning – Concept and Procedures
in India.
UNIT IV
SEBI: Guidelines – Primary and Secondary Markets – Control of Stock Exchanges – Mutual
Funds – Merchant Bankers. Dematerialisation of Shares and Securities. Credit Rating: Meaning
– Objectives – Scope – Credit Rating Agencies in India.
UNIT V
Foreign Exchange Management: Meaning – Nature – Significance – Scope. Foreign Exchange
Market: Structure – Foreign Exchange Rates – Determination of Rates – Exchange Rate Quotes
– Types of Exchange Rates – Forex Trading – Currency Futures and Options – Foreign
Exchange Risk Exposures and their Management – Exchange Rate Forecasting – Risk in
Foreign Exchange Business.
BOOKS FOR REFERENCE

1. Financial Services – M.Y. Khan
2. Financial Services – B. Santhanam
3. Law of Insurance – Dr. M.N. Mishra
4. Indian Financial System – H.R. Machiraju
5. A Review of current Banking Theory and Practice – S.K. Basu
6. ICSI study material-Treasury and Forex Management

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT HUMAN RESOURCE MANAGEMENT

NATURE Major
26
27
SEMESTER V
MAXIMUM MARKS 75
UNIT I
Human Resource Management: Meaning – Definition – Objectives – Scope – Functions – Role
of a Human Resource Manager. HRD and its Basic Concepts.
UNIT II
Human Resource Planning: Meaning – Definition – Objectives – Need – Importance – Human
Resource Planning Process. Recruitment: Meaning and Definition – Internal Sources – External
Sources. Selection: Meaning and Definition – Types of Test – Types of Interview – Steps
Involved in the Selection Process.
UNIT III
Job Analysis: Definition – Techniques – Advantages – Job Description – Job Specification. Job
Evaluation: Meaning – Definition – Objectives – Methods – Advantages – Disadvantages.
Training: Definition – Need – Importance – Methods – On the Job Training – Off the Job
Training. Promotion: Meaning – Methods of Promotion. Transfer: Meaning – Types of
Transfers.
UNIT IV
Performance Appraisal: Meaning and Definition – Features – Objectives – Methods –
Advantages – Limitations. Employee Welfare: Definition – Labour Welfare Measures.
Incentives: Meaning – Essentials of a Good Incentive Plan – Benefits of Incentive Plans – Non-
Financial Incentives – Fringe Benefits – Features – Advantages – Types.
UNIT V
Work Environment: Fatigue, Monotony and Boredom – Employee Safety – Provisions of the
Factories Act, 1948 relating to Safety. Accidents: Definition – Causes of Industrial Accidents –
Negative Impact of Accidents – Measures to reduce Industrial Accidents. Discipline: Definition
– Types – Guidelines for Effective Disciplinary System. Employee Grievance: Definition –
Causes – Guidelines for Effective Handling of Grievances.
BOOKS FOR REFERENCE

1. C.B. Gupta - Human Resource Management
2. V.S.P. Rao - Human Resource Management
3. Ashwathappa - Human Resource Management
4. CMA. CS. Dr. V.N. Parthiban - Human Resource Management

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT MARKETING MANAGEMENT

NATURE Major
27
28
SEMESTER V
MAXIMUM MARKS 75
UNIT I
Marketing: Meaning – Definition – Importance – Functions – Evolution of Marketing Concept
– Modern Marketing Concept – Marketing Environment – Micro and Macro Environment.
UNIT II
Consumer Behaviour: Definition – Factors Affecting – Consumer Buying-Decision Process.
Market Segmentation: Definition – Bases of Segmentation – Benefits.
UNIT III
Marketing Mix – Product: Meaning – Types – Product Mix – New Product Planning and
Development – Product Life Cycle – Branding – Packaging. Pricing: Meaning – Objectives –
Policies – Kinds of Pricing.
UNIT IV
Promotional Mix: Advertising: Kinds of Advertising Media – Advantages – Disadvantages.
Sales Promotion: Kinds – Factors affecting Sales Promotion – Advantages – Disadvantages.
Personal Selling: Qualities of a Salesman – Steps in Selling. Channels of Distribution: Factors
influencing the Selection of a Channel – Channel Levels.
UNIT V
Recent Trends in Marketing: Tele-marketing – Relationship Marketing – Concept Marketing –
Virtual Marketing – E-Marketing (Internet Marketing) – Digital Marketing.
BOOKS FOR REFERENCE

1. Marketing Management by Rajan Saxena
2. Marketing by William J. Stanton
3. Principles of Marketing by Philip Kotler
4. Marketing Management by Cundiff and Still
5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker
6. Modern Marketing by R.S.N.Pillai and Baghavathi
7. Principles of Marketing by Ramasamy Namakumari
8. Marketing Management by Dr. C.B. Gupta and Dr. N. Rajan Nair

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT INCOME TAX LAW AND PRACTICE –I

SUBJECT CODE UCOAE01/BE01
28
29
NATURE Elective - AOS
SEMESTER V
MAXIMUM MARKS 75
UNIT I
Income: Concepts – Features of Income – Types of Income – Previous year and Assessment
year – distinction between Capital and Revenue – Receipts, Expenditures and Losses –
Exemptions under Sec. 10.
UNIT II
Agricultural Income: Computation of Agricultural Income. Residential Status of a Person-
Incidence of Taxation- CBDT and Other Income Tax Authorities.
UNIT III
Income from Salaries: Meaning of Salary – Features – Kinds of Salary Income – Allowances –
Perquisites – profit-in-lieu – Provident Fund – Deductions from Salary – Computation of Salary
Income.
UNIT IV
Income from House Property: Basis of Charge – Annual Value – Deductions from Annual
Value – Expenses not allowed as Deduction – Loss from House Property – Computation of
Income from House Property.
UNIT V
Profits and gains of business or profession: Vocational income – Deductions Expressly Allowed
–Allowable losses – Expenses Expressly Disallowed – Deductions allowable only on actual
payment –General Deductions – Computation of Depreciation – Computation of income from
Profits and gains of Business or Profession.
BOOKS FOR REFERENCE

1. Income Tax Law and accounts – H.C. Mehrotra
2. Income Tax law and practice – Bhagavathi Prasad
3. Outline of Income Tax – Rupram Gupta
4. Income Tax Law and Accounts – Vinod K. Singhania
5. Income Tax Law and Practice – Gaur and Narang
6. Income Tax Law and Practice – G. Sekar
7. Students Hand Book on Income Tax Law – T.N.Manoharan

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

SUBJECT VIVEKA STUDIES

SUBJECT CODE URKAT01
29
30
NATURE Value Based Education
SEMESTER VI
MAXIMUM MARKS 50
BOOK FOR REFERENCE
Universal Ethics & Culture By Swami Vivekananda (English & Tamil Versions)
Pattern Total Questions To Marks per Total

answer Question Marks
Section A 10 Comprehension type 10 2 20
Section B 4 Comprehension type 4 5 20
Section C Essay Type 1 10 10
SUBJECT ACCOUNTING FOR DECISION-MAKING

30
31
NATURE Major
SEMESTER VI
MAXIMUM MARKS 75
UNIT I
Management Accounting: Meaning – Definition – Scope – Importance – Limitations –
Difference Between Management Accounting and Financial Accounting – Difference between
Management Accounting and Cost Accounting. Analysis and Interpretation of Financial
Statements: Meaning – Nature – Objectives – Tools – Methods – Comparative Statements –
Common-Size Statement and Trend Analysis.
UNIT II
Ratio Analysis: Meaning – Benefits – Limitations – Classifications of Ratios – Liquidity –
Profitability – Turnover and Solvency Ratios.
UNIT III
Funds Flow Statement: Concept of Fund – Preparation of Schedule of Changes in Working
Capital – External Sources of Funds – Calculation of Funds from Operations – Preparation of
Funds Flow Statement. Cash Flow Statements (as per AS 3) – Meaning – Objectives –
Advantages – Limitations – Preparation of Cash Flow Statement.
UNIT IV
Budgets and Budgetary Control: Meaning – Objectives – Merits and Demerits – Types of
Budgets – Preparation of Production Budget – Sales Budget – Purchase Budget – Cash Budget
– Flexible Budgets – Master Budget – Zero-based Budgeting.
UNIT V
Marginal Costing: Meaning – Definition – Importance – Absorption Costing and Marginal
Costing – CVP analysis – Break Even Analysis – Break Even Chart – Decision-making: Make
or Buy Decisions – Key Factor Decisions – Sales-mix Decision – Shut-Down or Continue
Decisions – Export Offer Decisions. Standard costing and Variance Analysis (Material , Labour
and Sales Variances Only)
BOOKS FOR REFERENCE

1. Dr. Maheswari S.N. – Management Accounting.
2. Chadwick – The Essence of Management Accounting.
3. Charles T. Horngren and Gary N. Sundem – Introduction to Management Accounting.
4. Sharma and Shashi K. Gupta – Management Accounting.
5. Reddy & Murthy – Management Accounting.
6. Hansen/ Mowen – Cost management Accounting and Control

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

SUBJECT INDIRECT TAXES

31
32
NATURE Major
SEMESTER VI
MAXIMUM MARKS 75
UNIT I
Taxation: Objectives of Taxation – Canons of Taxation – Tax System in India – Direct and
Indirect Taxes: Meaning – Special Features of Indirect Taxes – Classification of Indirect Taxes
– Merits and Demerits of Indirect Taxes.
UNIT II
Goods and Services Tax: Meaning – Nature – Objectives of the GST – Definition of Terms –
Administrative System – Taxes Subsumed between Central and State Level.
UNIT III
Central Goods and Services Tax: Objectives – Central Excise Duty – Additional Excise Duty –
Service Tax – Additional Customs Duty – Special Additional Duty of Customs – Levy and
Collection of CGST – Registration – Set off and Input Tax Credit – Filing of Returns –
Assessment. Union Territory Goods and Services Tax.
UNIT IV
State Goods and Services Tax: Objectives – State Value Added Tax – Entertainment Tax (other
than the tax levied by local authorities) – Central Sales Tax (levied by the Centre and collected
by the States) – Octroi and Entry Tax – Purchase Tax – Luxury Tax – Taxes on Lottery, Betting
and Gambling – Levy and Collection of SGST: Administration of SGST – Registration – Set
off/Input Tax Credit – Carrying over of Tax Credit – Assessment.
UNIT V
Customs Duty: Levy and Collection of Customs Duty – Organization of Customs Department –
Officers of Customs – Powers – Appellate Machinery – Infringement of Law – Offences and
Penalties – Exemption from Duty – Customs Duty Drawback – Duty Free Zones.
BOOKS FOR REFERENCE

1. Law Manual released by Ministry of Finance, Government of India.
2. All About Goods and Service Tax – V.S. Datey – Taxmann Publications
3. Indirect Taxes – V.S. Datey

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT ENTREPRENEURIAL DEVELOPMENT

32
33
NATURE Major
SEMESTER VI
MAXIMUM MARKS 75
UNIT I
Entrepreneurship: Meaning – Types – Qualities of an Entrepreneur – Classification of
Entrepreneurs – Factors influencing Entrepreneurship – Functions of Entrepreneurs.
UNIT II
Entrepreneurial Development Agencies: Commercial Banks – District Industries Centre – Small
Industries Development Organisation – Micro Small and Medium Enterprises – Industrial
Finance Corporation of India Limited – Technical Consultancy Organisations – National Small
Industries Corporation Limited.
UNIT III
Project Management: Business Idea Generation Techniques – Identification of Business
Opportunities – Feasibility Study – Marketing – Finance – Technology – Legal – Preparation of
Project Report – Tools of Appraisal. Model Project Proposals of Entrepreneurs.
UNIT IV
Entrepreneurial Development Programmes (EDPs): Meaning – Need – Major Objectives –
Phases of EDPs – Role of EDPs – Achievements – Role of Government in organizing EDPs.
UNIT V
Entrepreneurial Growth and Economic Development: Role of Entrepreneurs in Economic
Development – Small Scale Entrepreneurs: Meaning and Definition – Ancillary Units – Tiny
Sector – Reasons for the Significance of SSIs in Economic Development – Incentives offered
by Governments to SSIs – Problems of SSIs in India. Women Entrepreneurs – Problems Faced
By Women Entrepreneurs – Governmental and Institutional Schemes for Women
Entrepreneurs.
BOOKS FOR REFERENCE

1. Srinivasan N.P. – Entrepreneurial Development
2. Saravanavel – Entrepreneurial Development
3. Vasant Desai – Project management
4. Jayashree Suresh – Entrepreneurial development
5. Holt – Entrepreneurship – New Venture Creation
6. P.C. Jain – Handlook for New Entrepreneurs
7. J.S. Saini & S.K. Dhameja – Entrepreneurship and Small Business
8. Dr. C.B. Gupta & Dr. S.S. Khanka – Entrepreneurship and Small Business

Section B 7 5 5 25
Section C 4 2 15 30

SUBJECT INCOME TAX LAW AND PRACTICE – II

33
34
NATURE Elective - AOS
SEMESTER VI
MAXIMUM MARKS 75
UNIT I
Capital Gains: Basis of Charge – Long term and Short term capital gains – Cost of Acquisition
– Cost of Improvement – Cost of Inflation Index – Exempted Capital Gains – Computation of
Capital Gain.
UNIT II
Income from Other Sources: Methods of Accounting – Deductions – Computation of Income
from Other Sources.
UNIT III
Income of persons to be included in other person’s income under Clubbing Provisions –
Deemed Incomes – Set off and Carry Forward of Losses – Deductions u/s 80.
UNIT IV
Assessment of Individuals – Assessment of Firms.
UNIT V
Types of Assessment: Self – Regular – Best Judgment Assessment. PAN. Deduction of Tax at
Source –Salaries – Interest on Securities – Advance Payment of Tax – Due Dates – E-Filing of
Returns.
BOOKS FOR REFERENCE

1. Income Tax Law and accounts – H.C. Mehrotra
2. Income Tax law and practice – Bhagavathi Prasad
3. Outline of Income Tax – Rupram Gupta
4. Income Tax Law and Accounts – Vinod K. Singhania
5. Income Tax Law and Practice – Gaur and Narang
6. Income Tax Law and Practice – G. Sekar
7. Students Hand Book on Income Tax Law – T.N.Manoharan

Section A 5 7 12 10 2 20
Section B 1 6 7 5 5 25
Section C 0 4 4 2 15 30

SUBJECT FINANCIAL MANAGEMENT
34
35
NATURE Elective- AOS
SEMESTER VI
MAXIMUM MARKS 75
UNIT I
Financial Management: Definition – Objectives – Functions of a Finance Manager – Financial
Planning – Time Value of Money – Measurement of Risk and Return.
UNIT II
Capital Structure: Sources of Long Term Finance – Factors influencing Capital Structure –
Importance of Capital Structure – EBIT / EPS Analysis – Indifference Point – Financial,
Operating and Combined Leverage – Capital Structure Theories (except MM theory)
UNIT III
Cost of Capital: Meaning – Significance – Factors Influencing Cost of Capital – Measurement
– Cost of Debt – Cost of Preference Capital – Cost of Equity – Cost of Retained Earnings –
Weighted Average Cost of Capital.
UNIT IV
Capital Budgeting Decisions: Nature of Investment Decisions – Investment Evaluation Criteria:
Payback Period – Accounting Rate of Return – Discounted Payback Period – Net Present Value
– Internal Rate of Return – Profitability Index.
UNIT V
Working Capital Management: Sources of short term finance – Concept of Operating / Working
Capital Cycle – Determinants of Working Capital – Estimation of Working Capital. Cash
Management: Liquidity Needs – Cash Management Techniques – Inventory Management –
Techniques. Receivables Management: Ageing schedule – Credit Policy Alternatives (Credit
Period, Credit Limit, Discounts, Collection Efforts and Credit Standards).
(Problems: Theory = 50:50)
BOOKS FOR REFERENCE

1. Financial Management – S.N.Maheswari
2. Financial Management - Prasanna Chandra
3. Financial Management - I.M.Pandey
4. Financial Management - Khan and Jain

Section A 6 6 12 10 2 20
Section B 4 3 7 5 5 25
Section C 2 2 4 2 15 30

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RAMAKRISHNA MISSION VIVEKANANDA COLLEGE

2017 BATCH ONWARDS

S. SUBJECT TITLE SUBJECT CODE TOTAL CREDITS

S. SUBJECT TITLE SUBJECT CODE TOTAL CREDITS

S. SUBJECT TITLE SUBJECT CODE TOTAL CREDITS

S. SUBJECT TITLE SUBJECT CODE TOTAL CREDITS

SUBJECT ADVANCED FINANCIAL ACCOUNTING-I

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT BUSINESS ECONOMICS

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT QUANTITATIVE TECHNIQUES

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT FUNDAMENTALS OF ACCOUNTING

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT ADVANCED FINANCIAL ACCOUNTING-II

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT DEVELOPMENT ECONOMICS

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT ADVANCED QUANTITATIVE TECHNIQUES

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT FUNDAMENTAL COMMERCIAL

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT ADVANCED CORPORATE ACCOUNTING - I

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT LEGAL SYSTEMS IN BUSINESS

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT BANKING THEORY, LAW AND PRACTICE

BOOKS FOR REFERENCE

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT BUSINESS MANAGEMENT

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT CORPORATE GOVERNANCE, ETHICS AND

BOOKS FOR REFERENCE

QUESTION PAPER PATTERN

INSTRUCTIONS TO THE QUESTION PAPER SETTER

SUBJECT ADVANCED CORPORATE ACCOUNTING -II