ANOVA Step by Step

VERY IMPORTANT INSTRUCTIONS:
Kindly refer the official communication of the University in the

B.A. R&S (from III semester onwards) file .
APPENDIX – 15 (R)
UNIVERSITY OF MADRAS
BACHELOR DEGREE COURSES - UNDER THE FACULTY OF COMMERCE

AND MANAGEMENT SCIENCES (B.COM)
CHOICE BASED CREDIT SYSTEM

( w.e.f. 2008-2009)
SECOND AND THIRD YEAR (i.e. III,IV,V & VI Semester)
UG DEGREE COURSES UNDER VARUOUS FACULTIES (APPENDIX-A)

Sl.No. Degree Name of the Course Name of the
Faculty
1. B.Com. Bachelor of Commerce Commerce
2. B.Com. (AF) Bachelor of Commerce (Accounting & Commerce
Finance)
3. B.Com. (BM) Bachelor of Commerce (Bank Commerce
Management)
4. B.Com. (MM) Bachelor of Commerce (Marketing Commerce
Management)
5. B.B.A Bachelor of Business Administration Management
Sciences
6. B.Sc. (ISM) Bachelor of Science (Information Management
System Management) Sciences
7. B.Com.(CS) Bachelor of Commerce (Corporate Commerce
Secretaryship)
8. B.Com. Bachelor of Commerce (Co-operation) Commerce
(Co-operation)
The Scheme of Examinations for different semesters shall be as follows:-
Vide APPENDIX - B
1
APPENDIX- B
6. SCHEME OF EXAMINATIONS : SECOND AND THIRD

YEAR
(i.e. III,IV,V & VI Semester)
1. BACHALOR OF COMMERCE (B.COM.)

THIRD SEMESTER
STUDY COURSE TITLE Credit Ins. Marks
PART COMPONENTS Hrs/ CIA Ext. Total
Week Exam
III Core -V Corporate Accounting 4 6 25 75 100

Core -VI Business Laws 4 5 25 75 100
Core- VII Banking Theory Law & Practice 4 5 25 75 100
Core- VIII Marketing 4 5 25 75 100
Allied - III (1) Business Statistics & O.R- I 25 75
OR 4 6 100
(2) Rural Economics 25 75
IV 2 Soft skill 3 2 40 60 100
IV 3 Environmental (Examination will be held in 1
Studies Semester IV)
FOURTH SEMESTER
PART COMPONENTS Hrs/
CIA Ext. Total
Week
Exam
III Core –IX Advanced Corporate Accounting 4 6 25 75 100

Core –X Company Law 4 5 25 75 100
Core –XI Financial Services 4 5 25 75 100
Core –XII Business Taxation 4 5 25 75 100
Allied –IV (1) Business Statistics & O.R - II 25 75
OR 4 6 100
(2) International Economics 25 75
IV2 Soft Skill 3 2 40 60 100
IV3 Environmental 2 1 25 75 100
Studies
2
FIFTH SEMESTER
COURSE COURSE TITLE Cre Ins. MARKS

PART COMPONENTS dit Hrs/ CIA Ext.
Week Exam Total
SEMESTER – V
I Core – XIII Cost Accounting 4 6 25 75 100
Core –XIV Practical Auditing 4 5 25 75 100
Core – XV Entrepreneurial Development 4 6 25 75 100
Core – XVI Financial Management 4 6 25 75 100
III Elective – I : (1) Income Tax Law &
Practices – I 5 6 25 75 100
OR
(2)Visual Basic Programming 25 75 100
IV 4 Value Education 1
SIXTH SEMESTER
COURSE COURSE TITLE Cre Ins. Marks
PART COMPONENTS dit Hrs/
Week CIA Ext. Total
Exam
I Core – XVII Advanced Cost Accounting 4 6 25 75 100

Core –XVIII Management Accounting 4 6 25 75 100
Core - XIX Business Environment 4 5 25 75 100
II Elective – II (1) Income Tax Law & 5 6 25 75 100
Practice – II
Or
(2) Visual Basic Practical 40 60 100
Elective – III (1) Human 5 6 25 75 100
Resources Management
OR
(2) Portfolio 25 75 100
Management
V Extension activities 1
3
2. B.COM. (ACCOUNTING AND FINANCE)
THIRD SEMESTER
COURSE COURSE TITLE Credit Ins. Marks
Week Exa
m
SEMESTER – III
III Core – V Corporate Accounting 4 6 25 75 100
Core –VI Legal Systems in Business 4 5 25 75 100
Core-VII Banking Theory, Law & Practice 4 5 25 75 100
Core –VIII Entrepreneurial Development 4 5 25 75 100
Allied –III (1) Business Mathematics - I 25 75 100
OR 6
(2) Indian Economy – I 4
IV 2 Soft Skill 3 2 40 60 100
FOURTH SEMESTER
Ext.
Week
CIA Exa Total
m
III Core –IX Advanced Corporate Accounting 4 6 25 75 100

Core –X Financial Services 4 5 25 75 100
Core –XI Principles of Mgt. 4 5 25 75 100
Core –XII Business Communication 4 5 25 75 100
Allied –IV (1) Business Mathematics -II 4 6 25 75 100
OR
(2) Indian Economy - II
IV 2 Soft Skill 3 2 40 60 100
IV 3 Environmental 2 1 25 75 100
Studies
4
FIFTH SEMESTER
Week Exa
m
SEMESTER – V
I Core –XIII Practical Auditing 4 6 25 75 100
Core -XIV Cost Accounting 4 5 25 75 100
Core-XV Income Tax Law & Practice – I 4 6 25 75 100
Core –XVI Financial Mgt 4 6 25 75 100
II Elective – I : (1) Investment Mgt 25 75 100
OR 5 6
(2) Visual Basic Programming 25 75 100
SIXTH SEMESTER
Week CIA Ext. Total
Exa
m
I Core – XVII Management Accounting 4 6 25 75 100

Core –XVIII Advanced Cost Accounting 4 6 25 75 100
Core -XIX Income Tax Law & Practice – II 4 5 25 75 100
II Elective – II : (1) Working Capital Mgt
OR 5 6 25 75 100
Elective – III : (1)Human Resource Mgt 25 75 100
OR 5 6
(2) Corporate finance 25 75 100
V Extension activities 1
5
3. B.COM. (BANK MANAGEMENT)
THIRD SEMESTER

Week CIA Ext.
Exa Total
m
SEMESTER - III
III Core – V Corporate Accounting 4 6 25 75 100
Core -VII Banking, Theory Law & Practice 4 5 25 75 100
Allied –III (1) Indian Economy - I 25 75 100
OR 6
(2) Business Mathematics - I 4 25 75 100
IV 2 Soft Skill 3 2 40 60 100
FOURTH SEMESTER
Week Exa
m
III Core – IX Advanced Corporate Accounting 4 6 25 75 100

Core –XI Business Taxation 4 5 25 75 100
Core –XII Company Law 4 5 25 75 100
Allied –IV (1) Indian Economy - II 4 6 25 75 100
OR
(2) Business Mathematics - II 25 75 100
IV 2 Soft Skill 3 2 40 60 100
Studies
6
FIFTH SEMESTER

Week Exam
SEMESTER – V
I Core – XIII Practical Auditing 4 5 25 75 100
Core – XIV Banking Theory Regulatory 4 6 25 75 100
Mechanism
Core –XV Investment Mgt. 4 6 25 75 100
Core –XVI International Banking 4 6 25 75 100
II Elective – I : (1) Credit and Risk Mgt. in 25 75 100
Banking 5 6
OR 25 75 100
(2) Visual Basic Programming
SIXTH SEMESTER
Week CIA Ext. Total
Exa
m
I Core –XVII Marketing of Banking Services 4 6 25 75 100

Core –XVIII Technology in Banking 4 6 25 75 100
Core –XIX Management Accounting 4 5 25 75 100
II Elective – II : (1) Customer Relationship Mgt. 25 75 100
OR 5 6
Elective – III : (1) Security Analysis & Portfolio 25 75 100
Management. 5 6
OR
(2) Treasury Management
V Extension Activities 1
4. B.COM. (MARKETING MANAGEMENT)
7
THIRD SEMESTER
Week Exam
SEMESTER – III
III Core –V Corporate Accounting 4 6 25 75 100
Core –VII Principles of Marketing 4 5 25 75 100
Allied –III (1) Indian Economy - I 25 75 100
OR 6
(2) Business Mathematics - I 4 25 75 100
IV 2 Soft Skill 3 2 40 60 100
FOURTH SEMESTER
Week Exa
m
III Core –IX Principles of Mgt. 4 6 25 75 100

Core –XI Product Mgt. 4 5 25 75 100
Core –XII Company Law 4 5 25 75 100
Allied –IV (1) Indian Economy - II 25 75 100
OR 4 6
(2) Business Mathematics - II 25 75 100
IV 2 Soft Skill 3 2 40 60 100

Studies
8
FIFTH SEMESTER

Week Exam
SEMESTER – V
I Core –XIII Practical Auditing 4 5 25 75 100
Core –XIV Cost Accounting 4 6 25 75 100
Core –XV International Marketing 4 6 25 75 100
Core –XVI Marketing Research 4 6 25 75 100
II Elective – I : (1) Advertising Mgt and Sales 25 75 100
Promotion 5 6
OR 25 75 100
(2) Supply Chain Mgt.
SIXTH SEMESTER
Week Exa
m
I Core –XVII Management Accounting 4 6 25 75 100

Core –XVIII Retail Marketing 4 6 25 75 100
Core –XIX Services Marketing 4 5 25 75 100
II Elective – II : (1) Sales and Distribution
Management 5 6 25 75 100
OR
(2) Consumer Behaviour
Elective – III : Project work (Group)
OR 5 6 20 80 100
Industrial Marketing
9
5. BACHELOR OF BUSINESS ADMINISTRATION
(B.B.A.)
THIRD SEMESTER

PART COMPONENTS Hrs/ CIA Ext.
Week Exam Total
SEMESTER - III
III Core –V Financial Mgt. 4 5 25 75 100
Core –VI Organisational Behaviour 4 5 25 75 100
Core –VII Computer Application in 4 6 25 75 100
Business
Core –VIII Marketing Management 4 5 25 75 100
Allied –III Business Statistics 4 6 25 75 100
IV 2 Soft Skill 3 2 40 60 100
FOURTH SEMESTER
PART COMPONENTS Hrs/ CIA Ext.
Week Exa Total
m
III Core –IX Business Taxation 4 5 25 75 100

Core –X Business Regulatory Frame Work 4 5 25 75 100
Core –XI Financial Services 4 6 25 75 100
Core –XII Management Information System 4 5 25 75 100
Allied –IV Operations Research 4 6 25 75 100
IV 2 Soft Skill 3 2 40 60 100
Studies
10
FIFTH SEMESTER

Week Exam
SEMESTER – V
I Core –XIII Business Ethics and Values 4 5 25 75 100
Core –XIV Marketing Research 4 6 25 75 100
Core –XV Production Mgt. 4 6 25 75 100
Core –XVI Material Management 4 6 25 75 100
II Elective – I : (1) Entrepreneurial 25 75 100
Development 5 6
OR
(2) Visual Basic 25 75 100
Programming
SIXTH SEMESTER
Week CIA Ext. Total
Exam
I Core –XVII Business Environment 4 5 25 75 100

Core –XVIII Services Marketing 4 6 25 75 100
Core –XIX Human Resource Mgt. 4 6 25 75 100
II Elective – II : (1) Customer Relationship 25 75 100
Mgt. 5 6
OR
(2) Visual Basic - Practical 40 60 100
Elective – III : Project Work (Group) 5 6 20 80 100
11
6. B.Sc. INFORMATION SYSTEMS MANAGEMENT
B.Sc (I.S.M)
THIRD SEMESTER
Week Exam
III Core –V Financial Mgt. 4 5 25 75 100

Core –VI Programming in ‘C’ 4 6 25 75 100
Core –VII ‘C’ Practical 4 5 40 60 100
Core –VIII Marketing Mgt. 4 5 25 75 100
Allied –III Business Statistics 4 6 25 75 100
IV 2 Skill based subject 3 2 40 60 100

FOURTH SEMESTER
Week Exam
III Core –IX Management Information System 4 5 25 75 100

Core –X OOP with C++ 4 5 25 75 100
Core –XI C++ Practical 4 5 40 60 100
Core –XII Business Environment 4 6 25 75 100
Allied –IV Operations Research 4 6 25 75 100
IV 2 Skill based subject 3 2 40 60 100

Studies
12
FIFTH SEMESTER
Week Exam
I Core –XIII Visual Basic Programming 4 6 25 75 100

Core –XIV Visual Basic Practical 4 6 40 60 100
Core –XV Production Mgt. 4 6 25 75 100
Core –XVI Marketing Research 4 5 25 75 100
II Elective – I : (1) Programming in Java
OR 5 6 25 75 100
(2) Entrepreneurial
Development 25 75 100
SIXTH SEMESTER

Week CIA Ext. Total
Exam
I Core –XVII Human Resource Mgt. 4 6 25 75 100

Core –XVIII E-Business 4 5 25 75 100
Core –XIX Software Project Mgt. 4 6 25 75 100
II Elective – II : (1) Web Technology
OR 5 6 40 60 100
(2) SPSS and Tally
Accounting Package 40 60 100
Elective – III : Project Work (Group) 5 6 20 80 100
ACADEMIC YEAR 2008-2009
13
CHOICE BASED CREDIT SYSTEM (CBCS)
B.B.A
Finance ) B.Com
(Bank Mgt)B.Com
B.Com
B.SC I.S.M
B.COM
Subjects
(Marketing Mgt.)
(Accounting &
1. Corporate Accounting III III III III
.
2. Banking Theory law & Practice III III III
3. Adv. Corporate Accounting IV IV IV
4. Company Law IV IV IV
5. Financial Services IV IV IV IV IV
6. Business Taxation IV IV IV
7. Cost Accounting V V V
8. Practical Auditing V V V V
9. Entrepreneurial Development V III III III V V
10. Financial Management V V III III
11. Adv. Cost Accounting VI VI
12. Management Accounting VI VI VI VI
13. Business Environment VI VI IV
14. Income Tax Law & Practice – I V V
15. Income Tax Law & Practice – II VI VI
16. Visual Basic Prog. V V V V
17. Visual Basic Practical VI VI VI VI
18. Legal systems in Business III III III
19. Business Mathematics – I I III III III
20. Business Mathematics – II II IV IV IV
21. Indian Economy – I III III III
14
22. Indian Economy – II IV IV IV
23. Principles of Management II IV IV
24. Human Resources Management VI VI VI VI
25. Customer Relationship Mgt. VI VI
26. Marketing Research V V V
27. Business Statistics I I III III
28. Operations Research II II IV IV
29. Services Marketing VI VI
30. Production Management V V
31. Investment Management V V
32. Marketing Management III III
33. Business Communication I I
34. Business Communication IV II II II
35. Management Information system IV IV
7. B.Com. (CORPORATE SECRETARYSHIP)
THIRD SEMESTER
PART COURSE
COMPONENTS COURSE TITLE Credit Ins. Marks
CIA Ext.
Total
Exam
Language – 3 6 25 75 100
I Paper - III
15
English – 3 6 25 75 100
II Paper III
Core - V 5 5 25 75 100
III Corporate Accounting - I
Core - VI Company Law and 5 5 25 75 100
Secretarial Practice - II
Allied III Any one of the following: 5 5 25 75 100
a. Statistics - I
b. Auditing
c. Fair Trade Principles and
Practices
Soft Skill –III 3 2 40 60 100
IV 2
Environmental (Examination will be held in
IV 3 Studies Semester IV)
FOURTH SEMESTER
PART COURSE Marks
COMPONENTS COURSE TITLE Credit Ins.
CIA Ext.
Total
Exam
3 6 25 75 100
I Language –
Paper -
IV
16
English – 3 6 25 75 100
II Paper - IV
Corporate 5 5 25 75 100
III Core VII Accounting – II
5 5 25 75 100
Core VIII Business Management
Any one of the following: 5 5 25 75 100
Allied IV a. Statistics – II
b. Banking Theory Law and
Practice
c. Elements of Insurance
3 2 40 60 100
IV 2 Soft Skill – IV
2 1 25 75 100
IV 3 Environment
al
Studi
es
FIFTH SEMESTER
17
PART COURSE
CIA Ext.
@ Total
Exam
Core IX Cost Accounting 4 6 25 75 100

III
Core X Securities Laws & Market 5 6 25 75 100
Operations
Core XI Income Tax Law 4 6 25 75 100
and
Practice - I
Core XII Commercial Law 4 5 25 75 100
Core XIII Entrepreneurial Development 4 5 25 75 100

(Elective)
Value 2 2 25 75 100
IV 4 Education
SIXTH SEMESTER
18
PART COURSE
CIA Ext. Total
@ Exam
Core XIV 4 6 25 75 100
III Management Accounting
Industrial Laws 4 6 25 75 100
Core XV
Income Tax Law 4 6 25 75 100
Core XVI and
Practice–II
Indirect Taxes 4 6 25 75 100
Core XVII
Institutional Training 5 6 25 75 100
Core XVIII
(Project)
1
IV Extension
Activit
ies
8. B.COM. DEGREE COURSE IN CO-OPERATION
19
THIRD SEMESTER
Inst. Hrs
Credits
Exam Hours
Max. Marks
Course
Subjects Ext. Int. Total
components
Marks Marks
Part – I Language Paper III 4 3 3 75 25 100
Part – II English Paper – III 4 3 3 75 25 100
Paper – V – Producers’ Co-

Part – III operatives 5 4 3 75 25 100
Core Course Paper – VI – Management 5 4 3 75 25 100
Accounting for Co-operatives
Paper III – Elements of
Allied Subject Statistics and Research 6 4 3 75 25 100
Methods
Part – IV
2 3 3 60 40 100
2. Soft skill III
3.
Environmental Examination will be held in IV Semester
Studies
FOURTH SEMESTER
20
Inst. Hrs
Credits
Exam Hours
Max. Marks
Course
components
Marks Marks
Part – I Language Paper IV 4 3 3 75 25 100
Part – II English Paper – IV 4 3 3 75 25 100
Paper – VII – Trading

Part – III
and Services Co- 5 4 3 75 25 100
Core Course
operatives
Paper VIII – Principles
5 4 3 75 25 100
of Management
Paper – IV – Computer
Allied Subject Applications to Co- 6 4 3 75 25 100
operatives
Part – IV
2 3 3 60 40 100
2. Soft skill IV
3.
Environmental 2 3 3 75 25 100
Studies
FIFTH SEMESTER
21
Inst. Hrs
Credits
Exam Hours
Max. Marks
Course
components
Marks Marks
Part – III Paper IX – General and

6 4 3 75 25 100
Core courses Co-operative Audit
Paper X – Co-operative
6 4 3 75 25 100
Law
Paper – XI – Banking
6 4 3 75 25 100
Theory, Law and Practice
Paper – XII – Co-
operative Management 6 4 3 75 25 100
and Administration
Paper – XIII – Practical
Project /
Training – Phase I 6 4 3
Electives*
(Institutional visit)
Part – IV
4. Value
Education
* Details of training and examination explained in the syllabus
22
SIXTH SEMESTER
Inst. Hrs
Exam Hours
Credits
Max. Marks
Course
components
Marks Marks
Part – III Paper – XIV – Business

6 4 3 75 25 100
Core courses Laws for Co-operatives
Paper XV – Principles of
6 4 3 75 25 100
Marketing
Paper XVI – Co-operative
Entrepreneurship 6 4 3 75 25 100
Development
Paper XVII – Co-operative
Business Communication
6 4 3 75 25 100
and Management
Information system
Paper XVIII – Practical
Project /
Training – Phase – II 6 4 100
Electives*
(Internship Training)
Part – V
Extension
Activities
* Details of training and examination explained in the syllabus
A.C.F.2009
APPENDIX – 15 (S)
23
CHOICE BASED CREDIT SYSTEM (CBCS)
SYLLABUS
(w.e.f. 2008-2009)
1. BACHALOR OF COMMERCE (B.COM.)
III SEMESTER
Core subject : V - CORPORATE ACCOUNTING
Theory : 15 Problems : 60
UNIT I
Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue –

Underwritting of Shares and Debentures.
UNIT II
Redemption of Preference Shares and Debentures – Purchase of business – Profits

Prior to Incorporation.
UNIT III
Preparation of company final accounts – Company balance sheet – Computation

of Managerial Remuneration.
UNIT IV
Valuation of Shares and Goodwill
UNIT V
Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.
Reference Books
1) R.L. Gupta and M. Radhaswamy -Advanced Accounts -New Delhi, Sultan Chand.
2) S.P. Jain and N.L. Narang - Advanced Accounting - Kalyani Publication.
3) T.S. Reddy A. Murthy - Corporate Acconting,- Margham Publication, Chennai.
4) Shukla, Grewal and Gupta - Advanced Accounts - S.Chand New Delhi.
24
Core subject : VI - BUSINESS LAWS
UNIT I
Indian Contract Act – Formation – Terms of contract – Forms of contract – Offer and
acceptance - consideration.
UNIT II
Capacity – Flaw in consent, Void agreements – Illegal agreements.
UNIT III
Performance – Tender – Quasi contract – Discharge – Remedies for breach of contract.
UNIT IV
Sale of Goods Act – Sale and agreement to sell – Formation – Caveat emptor
UNIT V
Conditions and warranty – Rights of unpaid seller.
REFERENCE BOOKS :
 Business Laws- N.D. Kapoor , Sultan Chand and Sons

 Business Laws – M.R. Sreenivasan , Margam Publications
 Business Laws – M.V. Dhandapani, Sultan Chand ad Sons
 Mercantile Law – S. Badre Alam and P. Saravanavel
 Business Law – R.S.N. Pillai – S. Chand
 Mercantile Law – Gogna, S. Chand.
 Business Law – Gogna , S. Chand
 Business Law – KN. Ramaswamy
 Business Law – M.C. Shukla , S. Chand & Co.
25
Core subject : VII - BANKING THEORY, LAW AND PRACTICE
UNIT I
Banking Regulation Act, 1949(Definition of Banking, Licensing, Opening of

branches, Functions of Banks, Inspection) – Role of RBI and their functions.
UNIT II
Commercial Banks – Functions – Accepting Deposits – Lending of Funds,

E-Banking – ATM Cards, Debit cards, Personal Identification Number – Online enquiry
and update facility – Electronic Fund Transfer – Electronic Clearing System.
UNIT III
Opening of an Account- Types of Deposit Account – Types of

customers(Individuals, firms, Trusts, and Companies) – Importance of customer relations
– Customer grievances and redressal – Ombudsman.
UNIT IV
Principles of lending – Types of Borrowings – Precautions to be taken by a

banker.
UNIT V
Negotiable instruments: Promissory Note – Bills of Exchange, Cheque, Draft –

Definitions, Features – Crossing – Endorsement – Material Alteration – Paying Banker –
Rights and Duties – Statutory Protection – Dishonour of Cheques – Role of collecting
banker.
REFERENCE BOOKS:
1. Banking Law Theory and Practice – Sundaram and Varshney – Sultan Chand Co.
2. Banking and Financial Systems – B. Santhanam(Margham Publishers)
3. Banking Law Theory and Practice – S.N. Maheswari – Kalyani Publications
4. Indian Banking – Parameswaran – S. Chand and Co.
5. Banking Law Theory and Practice – Tanon
6. Banking Law Theory and Practice – Sherlaker & Sherlaker
26
Core subject : VIII - MARKETING
UNIT I
Introduction to Marketing –Meaning – Definition and Functions of Marketing –

Marketing Orientation – Role and Importance of Marketing – Classification of Markets
UNIT II
Market Segmentation – Concept – Benefits – Basis and Levels. Introduction to

Consumer Behaviour – Need for study – Consumer buying decision process – Buying
motives.
UNIT III
Marketing mix. Product – Meaning – Introduction to Stages of New Product

Development – Types – Introduction to PLC – Product Mix – Price – Pricing Policies and
Methods.
UNIT IV
Channels of Distribution (Levels) – Channel Members – Promotion –
Communication Mix – Basics of Advertising, Sales promotion and personal selling.
UNIT V
Recent Trends in Marketing. A Basic understanding of E – Marketing,

Consumerism, Market Research, MIS and Marketing Regulations.
REFERENCES
1. Marketing Management by Rajan Saxena

2. Marketing by William J Stanton
3. Principles of Marketing by Philip Kotler
4. Marketing Management by Still and Cundiff
5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker
27
Allied: III (1) BUSINESS STATISTICS AND O.R.-I
UNIT –I
Introduction – Classification and tabulation of statistical data - Diagrammatic and

graphical representation of data.
UNIT – II
Measures of Central tendency – Mean, median and mode – Dispersion , Range,

Quartile Deviation, Mean Deviation , Standard Deviation – Measures of Skewness.
UNIT – III
Correlation – Karl Pearson’s Coefficient of Correlation – Spearman’s Rank

Correlation – Regression Lines and Coefficients.
UNIT – IV
Introduction to OR – Linear Programming – Graphical and Algebraic Solution

(Simple Problems only)
UNIT - V
Network Analysis - PERT and CPM (no crashing)
REFERENCE BOOKS
1. Statistical Methods – S.P. Gupta, Sultan 2000.
2. Introduction to Operations Research – Dr. P.R. Vittal, Margham Publications
3. Statistics - Elhance
4. Operations Research – Hira a nd Gupta, S. Chand.
5. Operations Research – Handy and A. Taha, Macmillan Publishers.
28
(2) RURAL ECONOMICS
UNIT-I
Structure of the Rural Economy of India – Predominance of the Rural sector in the Indian
Economy – Features of the Indian Rural Economy.
UNIT – II
Role of Agriculture in Rural Development – Pattern of Agricultural holding – Strategy of

Agricultural development and Green Revolution – Problems of Agricultural Labourers
and Artisans in the Rural Economy – Measures to solve their problems.
UNIT-III
Non-farm sector in the Rural Economy – Role of Small Scale Industries, Cottage
industries, Khadi and village Industries in the Rural Economy.
UNIT-IV
Rural Indebtedness – Causes and magnitude – Role of RBI, Commercial Banks, RRBs
and NABARD in rural Economy.
UNIT-V
Poverty and unemployment Problem in the rural Economy – Steps taken to solve the
problems – Rural Development – Strategy for Rural Development with special reference
to PURA.
Study Material:
1. Rural Economics – T.N.Chhabra and P.L.Taneja

2. Rural Economics - I.C.Dhingra
3. Fundamentals of Rural Economics – S.S.M.Desai.
4. Rural Economy of India – A.N.Agrawal and Kundan Lal
29
IV SEMESTER
Core Subject : IX - ADVANCED CORPORATE ACCOUNTING
Theory : 15
Problems : 60
UNIT I
Accounting for Price Level Changes – Social responsibility Accounting – Human

Resources Accounting –Mechanised Accounting.
UNIT II
Amalgamation, Absorption and External reconstruction.
UNIT III
Consolidated final statement of Holding companies and subsidiary companies

(Inter company owing excluded) – treatment of dividend.
UNIT IV
Final statements of Banking companies and Insurance companies (As per New
provisions).
UNIT V
Liquidation - Statement of affairs and Liquidator’s Final statement of Account.
Reference Books
1. R.L. Gupta and M. Radhaswamy -Advanced Accounts- New Delhi, sultan Chand.
2. S.P. Jain and K.L. Narang - Advanced Accounts - Ludhi No Space ana Kalyani
Publishers.
3. T.S. Reddy and A. Murthy - Corporate Accounting - margham publication
Chennai.
4. M.C. Shukla and J.S. Grewal - Advanced Accounts - New Delhi, S. Chand and
Company.
30
Core Subject : X - COMPANY LAW
UNIT I
Definition of Joint Stock Company – Kinds – Formation – Incorporation
UNIT II
Memorandum of Association – Contents - Doctrine of Ultra Vires – Articles of

Association – Contents – Prospectus – Contents – Statement in lieu of Prospectus
.
UNIT III
Share Capital – Kinds of Shares – Voting Rights – Borrowing powers of

companies.
UNIT IV
Meetings and Resolutions – Statutory Meeting – Annual general meeting – Extra

– Ordinary general Meeting - Resolutions – Ordinary & Special.
UNIT V
Winding up of a company – Modes of winding up – winding up by the court –

Voluntary winding up – Members’ voluntary winding up – Creditors’ voluntary winding
up.
REFERENCE BOOKS
1. Business Laws – N.D. Kapoor, Sultan Chand and Sons

2. Business Laws – M.R. Sreenivasan, Margam Publications
3. Business Laws – M.V. Dhandapani, Sultan Chand and Sons
4. Company Law – Avtar Singh
5. Company Law N.D. Kapoor
6. M.C.Shukla and S.S. Gulshan – Principles of Company Law
7. S.M.Shah – Lectures on Company Law
8. S.Badri Alam and Saravanavel - Company Law- Himalaya Publications
9. P.P.S. Gogna – Text Book of Company Law – S.Chand
31
Core Subject : XI - FINANCIAL SERVICES
UNIT I
Meaning and importance of financial services – Types of financial services –

Financial services and economic environment – Players in Financial Services Sector.
UNIT II
Merchant Banking – Functions – Issue management – Managing of new issues –

Underwriting – Capital market – Stock Exchange – Role of SEBI
UNIT III
Leasing and Hire purchase – Concepts and features – Types of lease Accounts.
Factoring – Functions of Factor
UNIT IV
Venture Capital – Credit Rating – Consumer Finance
UNIT V
Mutual Funds : Meaning – Types – Functions – Advantages – Institutions

Involved – UTI
REFERENCE BOOKS
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.
32
Core Subject : XII - BUSINESS TAXATION
UNIT – I
Objectives of Taxation – Canons of Taxation – Tax system in India – Direct and

Indirect Taxes – Meaning and Types.
UNIT – II
Central Excise Duty – Classification – Levy and Collection of Excise duty –

Clearance of excisable goods- Exemption from excise duty – Excise and Small Scale
Industries – Excise and Exports – Demand, Refund, Rebate of Central Excise duty –
Offences and Penalties – Settlement – Appellate provisions.
UNIT – III
The Customs duty – Levy and Collection of customs duty – Organisation of the
customs department – Officers of the customs – Powers – Appellate machinery –
Infringement of the law – offences and penalties – Exemption from duty – customs duty
drawback – duties free zones.
UNIT - IV
Central Sales Tax Act – Levy and Collection of CST -Important Definitions -
Sales Purchase in the course of export or import- Liability of Tax – Registration of
dealers – Goods of Special Importance – Offences and penalties.
UNIT- V
Value added tax – objectives – Levy of VAT – Arguments in favour of VAT –

Difficulties in administering VAT – Set off / Input Tax credit – Carrying over of Tax
credit – Registration – TIN – Returns – Assessment of VAT Liability – Declaration form
– Service Tax – Tax on different services – Rate of Service Tax.
REFERENCE BOOKS
1. Central Excise Act.

2. Customs Act
3. Central Sales Act
4. Practical Approach to Income Tax – Ahuja Girish and Gupta Ravi
5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania.
6. Indirect Taxes - Datty
7. Business Taxation - T.S. Reddy & Dr. Y. Hariprasad Reddy
33
Allied - IV (1) BUSINESS STATISTICS & O.R. - II
UNIT –I
Time Series Analysis – Trend – Seasonal Variation.
UNIT – II
Index Numbers – Aggregative and Relative Index – Chain and Fixed Index –
Wholesale Index – Cost of Living Index.
UNIT -III
Probability – Addition and Multiplication Theorem – Conditional probability –

Bayer’s Theorem ( without proof) – Simple problems.
UNIT – IV
Sampling Techniques – Types of Sample and Sampling procedures – Tests of

Significance – Normal , t, F, Chi –square – Simple problems.
UNIT -V
Assignment and Transportation Problems.
REFERENCE BOOKS
1. Statistical Methods – S.P. Gupta, Sultan 2000.
2. Introduction to Operations Research – Dr. P.R. Vittal, Margham Publications
3. Statistics - Elhance
4. Operations Research – Hira and Gupta, S. Chand.
5. Operations Research – Handy and A. Taha, Macmillan Publishers
34
(2) INTERNATIONAL ECONOMICS
UNIT –I
International Trade – Importance of International Trade , Theories of Foreign

Trade – Theories of Adam Smith, Ricardo, Haberler’s Hechsher – Ohlin.
UNIT – II
Balance of Trade, Balance of Payment – Concepts – Causes of Disequilibrium –

Fixed and Floating Exchange Rates – Euro-Dollar Marketing (An overview)
UNIT-III
Export Management – Export procedure and Documents – Export Finance –

Export Promotion – Export pricing.
UNIT-IV
International Economic Organizations and its Functions, IMF, IDA , IFA, IBRD ,
ADB , UNCTAD , UNIDO
UNIT – V
WTO and Trade Liberalization – Liberalization of Trade in Manufacturing and in

Agricultural Trade – TRIPS , TRIMS – Indian Patent Law.
REFERENCE BOOKS
1. International Trade and Export Management - Francis Cherunilam.

2. International Economics – K.R. Gupta.
3. International Economics (Theory and Policy) – Paul R. .Krugam and Maurice
Obstfeld.
4. International Economics – Robert J. Carbaugh
5. International Economics – H.G. Mannur.
35
V SEMESTER
Core Subject : XIII - COST ACCOUNTING
UNIT I
Nature and scope of Cost Accounting, Cost analysis, concepts and Classifications.
Installation of costing systems, cost centres and profit centers.
UNIT II
Cost sheets, tenders and quotations. Reconciliation of cost and financial accounts.
UNIT III
Material purchase control, Level, aspects, need and essentials of material control.
Stores control – Stores Department , EOQ , Stores records, ABC analysis, VED analysis.
Material costing – Issue of materials – FIFO, LIFO, HIFO, SAM, WAM, Market price,
Base stock method and standard price method.
UNIT IV
Labour cost – Computation and control. Time keeping, Methods of wage

payment – Time rate and piece rate system. Payroll procedures. Idle time and over time.
Labour turnover.
UNIT V
Overheads – Classification, Allocation, Apportionment and Absorption.

Accounting and control of overheads – Manufacturing, Administration, Selling and
Distribution (Primary and Secondary Distribution) Machine Hour Rate.
REFERENCE BOOKS
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. T.S. Reddy and Y. Hariprasad Reddy – 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.
36
Core Subject : XIV - PRACTICAL AUDITING
UNIT I
Meaning and definition of auditing – Distinction between auditing and accounting
– objectives – Advantages and limitations of audit – scope of audit – classifications of
audits – Audit planning, meaning – Audit programme, meaning, objectives and contents –
audit note book, contents, usefulness of audit note book – Audit working papers,
meaning. Ownership and custody – Test checking and Routine checking, meaning-
Internal control, meaning , definition, objectives, Technique for evaluation of internal
control system – Internal check, meaning, objectives, difference between internal control,
Internal check and internal audit.
UNIT II
Vouching, meaning and definitions, objectives – Trading transactions – audit of
ledger- Scrutinizing of ledgers - vouching of cash receipts and payments. Vouching of
outstanding assets and liability – verification, meaning objectives and process – valuation
of assets and liabilities- Distinction between verification and valuation.
UNIT III
Depreciation and reserves – meaning – Auditor’s duty with regard to depreciation
– Reserves and provisions- Distinguish reserves and provision – Depreciation of wasting
Assets.
UNIT IV
Appointment of auditors – appointment of first auditor – appointment by central
government – filling of casual vacancy – Appointment by special resolution – Re-
appointment and compulsory re-appointment – ceiling on the number of Auditorship -
Removal of auditor – Remuneration - auditors lien – qualification and disqualification –
Duties of the company auditor – Rights and powers of auditors – different classes of
auditors – Audit Report – Preparation and Presentation.
UNIT V
EDP audit – meaning -Division of auditing in EDP environment – Impact of
computerization on audit approach – online computer system audit – Types of online
computer systems – audit around with the computers – procedure of audit under EDP
system.
Reference Books :
1. Auditing – D.P. Jain Konark PublishersPvt. Ltd.

2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma, East
ern economy edition.
3. Practical Auditing – B.N. Tandon Sultan Chand and Co.,
4. Contemporary Audinting, Kamal Gupta Tata MC Graw Hill.
37
Core Subject : XV - ENTREPRENEURIAL DEVELOPMENT
UNIT I
Concept of Entrepreneurship
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 – National Small Industries
Corporation – Small Industries Development Organisation – Small Industries Service
Institute. All India Financial Institutions – IDBI – IFCI – ICICI – IRDBI
UNIT III
Project Management
Business idea generation techniques – Identification of Business opportunities –
Feasibility study – Marketing, Finance, Technology & Legal Formalities -Preparation of
Project Report – Tools of Appraisal.
UNIT IV
Entrepreneurial Development Programmes (EDP) – Role, relevance and

achievements – Role of Government in organizing EDPs – Critical evaluation.
UNIT V
Economic development and entrepreneurial growth

Role of entrepreneur in economic growth – Strategic approaches in the
changing Economic scenario for small scale Entrepreneurs – Networking, Niche play ,
Geographic Concentration, Franchising / Dealership – Development of Women
Entrepreneurship.
REFERENCE BOOKS :
1. Srinivasan N.P. – Entrepreneurial Development
2. Saravanavel – Entrepreneurial Development
3. Vasant Desai – Project management
4. Jayashree Suresh – Entrepeneurial development
5. Holt – Entrepreneurship – New Venture Creation
6. J.S. Saini & S.I. Dhameja – Entrepreneurship and small business.
7. P.C. Jain – Handbook for New Entrepreneurs
8. Dr. C.B. Gupta & Dr. S.S. Khanka – Entrepreneurship and Small Business.
38
Core Subject : XVI - FINANCIAL MANAGEMENT
Theory : 15
Problems : 60
UNIT I
Meaning, objectives and Importance of Finance – Sources of finance – Functions

of financial management – Role of financial manager in Financial Management.
UNIT II
Capital structures planning - Factors affecting capital structures – Determining

Debt and equity proportion – Theories of capital structures – Leverage concept.
UNIT III
Cost of capital – Cost of equity – cost of preference capital – Cost of debt – Cost
of retained earnings – weighted Average (or) composite cost of capital (WACC)
UNIT IV
Dividend policies – Factors affecting dividend payment - Company Law

provision on dividend payment –Various Dividend Models (Walter’s Gordon’s – M.M.
Hypothesis)
UNIT V
Working capital – components of working capital – working capital operating

cycle – Factors influencing working capital – Determining (or) Forecasting of working
capital requirements.
Reference Books :
1. Financial Management - I.M. Pandey

2. Financial Management – Prasanna Chandra
3. Financial Management – S.N. Maheswari
4. Financial Management – Y. Khan and Jain
39
Elective –I (1) INCOME TAX LAW AND PRACTICE –I
Theory : 15
Problems : 60
UNIT I
Meaning and features of income –Important definitions under the Income Tax Act
– Tax Rates of Individual Assessee – Residential status - Scope of total income – Capital
and revenue –Incomes exempt from tax.
UNIT II
Heads of income - Salaries – Allowances – Perquisites and their valuations -
Deductions from salary – Gratuity – Pension – Commutation of pension – Leave Salary –
Profits-in-lieu of salary - Provident funds – Deductions under section 80C.
UNIT III
Income from House property – Definition of annual value – Deductions from
annual value – Computation of income under different circumstances.
UNIT IV
Income from Business or Profession -Allowable and not allowable expenses –

General deductions – Provisions relating to depreciation – deemed business profits –
Undisclosed Income / Investments - compulsory maintenance of books of accounts –
audit of accounts of certain persons - special provision for computing incomes on
estimated basis – Computation of income from business or profession.
UNIT V
Assessment of Individuals (Covering incomes under Salary, House Property,

Business or Profession including sec. 80C – Computation of Tax) - Filing of Return –
Various Return Forms – Permanent Account Number (PAN) and its usage.
Reference Books
1. Students Guide to Income Tax – Dr. Vinod K. Singhania, Taxman Publications
Pvt. Ltd.
2. Income Tax Law & Accounts, Dr. Mehrotra & Goyal Sahitya Bhavan
Publications.
3. Income Tax Law & Practice V.P. Gaur & D.B. Narang Kalyani Publishers.
4. Income Tax Theory, Law & Practice – T.S. Reddy and Y Hariprasad Reddy
Margham Publications.
40
(2) VISUAL BASIC PROGRAMMING - THEORY
UNIT I
Data Types – String - Numbers – Variables – Text Boxes – Labels – Creating

Controls – Tool Box – Name Property Command button – Access keys – Image controls
message Boxes Grid Editing tools.
UNIT II
Displaying Information - Determinate Loops – Indeterminate Loops –

Conditional Built in Functions – Customizing a Form – Writing Simple Programs.
UNIT III
Functions and Procedures – Lists – Arrays – Control Arrays – Combo Boxes –

Grid control – Do Events and Sub Main.
UNIT IV
Event Handling – Module – Monitoring Mouse Activity – Dialog Boxes –

Common controls – Menus.
UNIT V
MDI Forms – Database connectivity using Data control and DAO.
Note : Theory only
Reference Books
1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw Hill
1999.
2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.
41
VI SEMESTER
Core Subject : XVII - ADVANCED COST ACCOUNTING
UNIT I
Methods of Costing : Unit Costing – Tenders or Quotations – Job Costing – Batch

Costing EBQ.
UNIT II
Contract Costing – Preparation of Contract Account – Contractee Account –

Preparation of Balance Sheet.
UNIT III
Process Costing – Features of Process Costing – Process Accounts – Process

Losses and Gains.
UNIT IV
Operating Costing – Transport , Power Supply, Cinema Theater.
UNIT V
Marginal Costing as a Technique – Marginal Costing – BEP Analysis – Profit

Planning - Contribution – Key Factor – Margin of Safety.
Marginal Costing – Decision – making - Sales – Mix Exploring New Markets –

Make or Buy Decisions – Shut down or Continue.
REFERENCE BOOKS
1. S.P. Jain and K.L. Narang Cost Accounting

2. P.T. Pattanshetty and Dr. Palekar Cost Accounting
3. S.P. Iyengar Cost Accounting
4. Khanna, Pandey, Ahuja and Arora Practical Costing
5. T.S. Reddy and Y. Hariprasad Reddy Cost Accounting
6. Saxena and Vashist Cost Accounting
7. Hansen/Mowen Cost management
Accounting and Control
42
Core Subject : XVIII - MANAGEMENT ACCOUNTING
UNIT I
Management Accounting – Meaning, scope, importance and limitations

Management Accounting vs. Cost Accounting. Management Accounting vs. Financial
Accounting.
UNIT II
Analysis and Interpretation of Financial Statements – Nature, objectives, tools –

Methods – Comparative Statements, Common Size statement and trend analysis.
UNIT III
Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios

– Liquidity, Profitability, turnover, capital structure and leverage.
UNIT IV
Funds flow and Cash flow statements.
Budgets and budgetary control – Meaning, objectives, merits and demerits –

Types of Budgets – Production, Cash and Flexible Budgets.
UNIT V
Capital Expenditure Control – Capital Budgeting Techniques – Pay Back Period –

Accounting Rate of Return – Net Present Value Method.
REFERENCE BOOKS
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. T.S. Reddy & Dr. Y.Hariprasad Reddy – Management Accounting.
6. Hansen-Mowen – Cost management Accounting and Control.
43
Core Subject : XIX - BUSINESS ENVIRONMENT
UNIT – I
The concept of Business Environment - its nature and significance – Brief

overview of political – Cultural – legal – economic and social environments and their
impact on business and strategic decisions.
UNIT-II
Political Environment – Government and Business relationship in India –

Provisions of Indian constitution pertaining to business.
UNIT –III
Social Environment – Cultural heritage – Social attitudes – impact of foreign

culture – castes and communities – joint family systems – linguistic and religious groups
– Types of social organization – social responsibilities of business.
UNIT –IV
Economic Environment – Economic systems and their impact of business –

Macro Economic parameters like GDP -growth rate population – Urbanisation - Fiscal
deficit – Plan investment – per capita income and their impact on business decisions –
Five Year Planning.
UNIT –V
Financial Environment – Financial system – Commercial Banks – Financial

Institutions – RBI Stock Exchange – IDBI – Non-Banking Financial Companies
(NBFCs).
REFERENCE BOOKS
1. Sankaran.S. – Business Environment
2. Francis Cherunilam – Business Environment
3. Aswathappa – Business Environment
4. Daasgupta & Sengupta – Government and Business in India.
5. Srinivasan.K. – Productivity and social Environment.
44
Elective –II - (1) INCOME TAX LAW AND PRACTICES –II
Theory : 15
Problems : 60
UNIT I
Income under capital gains – Short term, long term capital gains – certain
transactions not included as transfer – cost of acquisition – cost of improvement –
Indexation of cost- Capital gains under different circumstances- Exempted capital gains-
computation of capital gains.
UNIT II
Income from other sources – their computation – grossing up – deductions in

computing income under the head and other related provisions.
UNIT III
Clubbing of Income – Deemed incomes – Provisions of the Act relating to

clubbing of income – Set off - Carry forward and set off of losses.
UNIT IV
Permissible deductions from gross total income – Sec. 80C, 80CCC, 80CCCD,
80DD, 80DDB, 80E, 80G,80GG,80GGA, 80QQB, 80RRB, 80U - Assessment of
Individual (Covering Capital gains, Income from other sources including the above
mentioned deductions – Computation of Tax).
UNIT V
Income Tax Authorities – Powers of the central Board of Direct Taxes (CBDT),
Commissioners of Income Tax and Income Tax officers – Assessment Procedures – Self
Assessment – Best Judgement Assessment – Income Escaping Assessment (Re
assessment) - Advance payment of Tax – Meaning and Due dates – Deduction of Tax at
source - Meaning.
References Books
Pvt. Ltd.
Publications.
45
(2) VISUAL BASIC – PRACTICAL
VB Practicals
1. Develop simple calculator
2. Event handling using wring timer control
3. Performing cascading windows operation (horizontal & Vertical & tiles)
4. Changing the color, font and size of text.
5. Implementation of Drag and Drop events using images.
6. Payroll Processing
7. Inventory Management
8. E-Banking
9. Work Flow Applications
10. Electricity Bill
46
Elective –III- (1) HUMAN RESOURCES MANAGEMENT
UNIT I
Nature and scope of Human Resources Management – Differences between

personnel management and HRM – Environment of HRM – Human resource planning –
Recruitment – Selection – Methods of Selection – Uses of various tests – interview
techniques in selection and placement.
UNIT II
Induction – Training – Methods – Techniques – Identification of the training

needs – Training and Development – Performance appraisal – Transfer – Promotion and
termination of services – Career development.
UNIT III
Remuneration – Components of remuneration – Incentives – Benefits –

Motivation – Welfare and social security measures.
UNIT IV
Labour Relation – Functions of Trade Unions – Forms of collective bargaining-

Workers’ participation in management – Types and effectiveness – Industrial Disputes
and Settlements (laws excluded)
UNIT V
Human Resource Audit – Nature – Benefits – Scope – Approaches.
REFERENCE BOOKS :
1. Human Resource Management – V S P Rao

2. Human Resource Management – Ashwathappa
3. Human Resource Management – Garry Deseler
4. Human Resource Management – L M Prasad
5. Human Resource Management – Tripathi.
47
(2) PORTFOLIO MANAGEMENT
UNIT I
Port Folio – Meaning - Objectives – Terms relating to Portfolio – Securities –

Risk - Return – Introduction to Portfolio Management - Role of a Portfolio Managers.
UNIT II
Time value of money – Computation of Present Value Interest Factor (PVIF),

Future Value Interest Factor (FVIF), Present Value Interest Factor at an Annuity (PVIFA)
– Future Value Interest Factor at an Annuity (FVIFA) Simple Problems relating to it.
UNIT III
Portfolio Analysis - Planning - Selection – Evaluation – Revision – Various Steps

involved in Protfolio Development - Theories relating to Portfolio Analysis.
UNIT IV
Interpretation of Risk & Return – Mean – Variance Analysis – B (Beta) Measures

– Portfolio Diversification – Bond Valuation.
UNIT V
Portfolio Management Vs Wealth Management – Introduction to Derivatives –

Futures Options – Swaps - SEBI Regulations relating to Portfolio Operations.
Reference Books :
1. Management of Investments by Francis

2. Investment Management by V.K. Bhalla
3. Security Analysis & Portfolio Management by Fisher & Jordan.
4. Security Analysis & Portfolio Management by Punithaathi Pandian.
2. B.Com. (ACCOUNTING & FINANCE)
48
III SEMESTER
Core Subject : V - CORPORATE ACCOUNTING
UNIT I

UNIT II

UNIT III

UNIT IV
UNIT V
Reference Books
1. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, Sultan Chand.
2. S.P. Jain and N.L. Narang Advanced Accounting Kalyani Publication.
3. T.S. Reddy A. Murthy Corporate Acconting, Margham Publication, Chennai.
4. Shukla, Grewal and Gupta Advanced Accounts, S.Chand New Delhi.
49
Core Subject : VI - LEGAL SYSTEMS IN BUSINESS
UNIT I
Law of contract – Nature of contract- Classification - Offer and acceptance –

capacity of parties to contract – Free consent – Consideration – Legality of object –
Agreement Declared Void. - Performance of contract – Discharge of contract – Remedies
for breach of contract.(General Contract – Sections 1 to 75)
UNIT II
Sale of goods Act – Definition – Sale - Agreement to Sell – Distinction between

sale and Agreement of Sell – Condition and Warranties – Distinction between conditions
and Warranties.
UNIT III
Company – Types of companies - Memorandum of Association – Articles of

Association – Prospectus – Shares – Debentures – Classification of Shares – Distinction
between Shares and Debentures – Company Meetings.
UNIT IV
Securities Exchange Board of India (SEBI) – Functions – Powers - Guidelines to

Capital markets.
UNIT V
Foreign Exchange Management Act 1999 (FEMA) – Information Technology Act

– Intellectual Property Rights Act (IPRA).
Reference Books:
1. Business Laws – N.D. Kapoor.

2. Legal Systems in Business – P. Saravanavel , S. Sumathi
3. Students guide to Mercantile Law – Kapoor Taxman Publications Pvt. Ltd.
50
Core Subject : VII - BANKING THEORY, LAW AND PRACTICE
UNIT -I
Banking Regulation Act, 1949 (Definition of Banking, Licensing, opening of

branches, Functions of Banks, Inspection ) – Role of RBI and their functions.
UNIT -II

E-Banking, ATM Cards , Debit Cards, Personal Identification Number – Online Enquiry
and update facility- Electronic Fund Transfer- Electronic Clearing System.
UNIT –III
Opening of an Account – Types of Deposit Account – Types of Customers

(individuals, firms, Trusts, and Companies) – Importance of customer relations –
Customer grievances and redressal – Ombudsman.
UNIT-IV
Principles of Lending – Types of Borrowings – Precautions to be taken by a

banker.
UNIT-V
Negotiable Instruments: Promissory Notes – Bills of Exchange, Cheque, Draft –

Rights and Duties – Statutory Protection – Dishonour of Cheques - Role of Collecting
Banker.
REFERENCE BOOKS
1. Banking Law, Theory and Practice – Sundaram & Varshney –Sultan Chand Co.,
2. Banking and Financial Systems – B. Santhanam (Margham Publishers)
3. Banking Law, Theory and Practice- S.N. Maheswari, Kalyani Publications.
4. Indian Banking – Parameswaran – S.Chand and Co,
6. Banking Law Theory and Paractice – Sherlaker & Sherlaker.
51
Core Subject : VIII - ENTREPRENEURIAL DEVELOPMENT
UNIT I
Entrepreneurs
UNIT II
Entrepreneurial Development – Agencies

UNIT III
Project Management
UNIT IV

UNIT V

Role of entrepreneur in economic growth – Strategic approaches in the changing
Economic scenario for small scale Entrepreneurs – Networking, Niche play , Geographic
Concentration, Franchising / Dealership – Development of Women Entrepreneurship.
REFERENCE BOOKS :

52
Allied : III (1) BUSINESS MATHEMATICS –I
Unit – I
Theory of Sets
Set Theory – Definition, Elements and Types of Sets, Operations on Sets,

Relations and Functions of Sets
Unit – II
Algebra
Ratio, Proportion and Variations
Unit – III
Permutation and Combination, Binominal Theorem, Exponential and Logarithmic

Series
Unit – IV
Differential Calculus
Differentiation – Meaning -, Rules: Maxima and Minima of Univariate Functions:

Application of Maxima and Minima in Business
Unit – V
Interest and Annuity – Banker’s Discount – Binary Number System
REFERENCE BOOKS:
1. Business Mathematics – P.R.Vittal

2. Business Mathematics – D.C. Sancheti and V.K. Kapoor
3. Business Mathematics – B.M. Agarwal
4. Business Mathematics – R.S. Soni
Note: No Theory Questions to be asked
53
(2) INDIAN ECONOMY –I
UNIT-I
Economic growth and Economic Development , Features of a developing

Economy – Indicators of Economic Development.
UNIT-II
National Income – Trends – Structural changes – Regional Development

Disparities.
UNIT-III
Major problems of Indian Economy – Poverty and Inequality – Unemployment –

Population.
UNIT-IV
India’s planned economy – Objectives strategies – Financing , Achievements and

failures.
UNIT-V
Infrastructure for Development – Transport, Communication, Power, Irrigation.

Social infrastructure – Education , Primary health.
REFERENCE BOOKS
1. Indian Economy – I..C. Dingra

2. Indian Economy – S.Shankaran
3. Indian Economy – Ruddar Datt and K.P.M. Sundharam
4. Indian Economy – Problem of Development and Planning, A.N. Agarwal.
IV SEMESTER
54
Theory : 15
Problems : 60
UNIT I

UNIT II
UNIT III
Consolidated final statement of Holding companies and subsidiary companies

UNIT IV
provisions).
UNIT V
Liquidation - Statement of affairs and Liquidator’s Final statement of Account.
Reference Books
1. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, sultan

Chand.
2. S.P. Jain and K.L. Narang Advanced Accounts Ludhi No Space ana Kalyani
Publishers.
3. T.S. Reddy and A. Murthy Corporate Accounting margham publication
Chennai
4. M.C. Shukla and J.S. Grewal, Advanced Accounts, New Delhi, S. Chand and
Company.
55
Core Subject : X - FINANCIAL SERVICES
UNIT I

UNIT II

UNIT III
UNIT IV
UNIT V
Mutual Funds: Meaning – Types – Functions – Advantages – Institutions Involved

– UTI
REFERENCE BOOKS

56
Core Subject : XI - PRINCIPLES OF MANAGEMENT
UNIT I
Management: Importance – Definition – Nature and Scope of Management Process

– Role and Functions of a Manager – Levels of Management – Development of
Scientific Management and other Schools of thought and approaches.
UNIT II
Planning - Nature - Importance - Forms - Types - Steps in planning - Objectives -

Policies - Procedures and Methods - Nature and Types of policies - Decision Making -
Process of decision making - Types of decisions.
UNIT III
Organizing - Types of Organizations - Organizational structure - Span of Control

and Committees - Departmentalization - Informal Organization.
UNIT IV
Authority - Delegation - Decentralization - Difference between authority and power -

Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature and
Purpose.
UNIT V
Co-ordination – Need, Type Techniques and requisites for excellent Co-ordination-

Controlling – Meaning and importance - Control Process.
Recommended Books:
1. C.B. Gupta, Management Theory & Practice – Sultan Chand & Sons, New Delhi
2. L.M. Prasad , Principles and Practice of Management , Sultan Chand , New Delhi .
3. P.C. Tripathi & P.N. Reddy, Principles of Management – Tata Mc.Graw Hill –
New Delhi
4. Weihrich and Koontz , Management – A Global Perspective
5. N. Premavathy, Principles of Management – Sri Vishnu Publication - Chennai
6 J. Jayasankar , Business Management , Margham Publications , Chennai .
57
Core Subject : XII - BUSINESS COMMUNICATION
UNIT I
Definition – Methods – Types – Principles of effective Communication – Barriers

to Communication – Business Letter – Layout.
UNIT II
Kinds of Business Letters: Interview – Appointment – Acknowledgement –

Promotion – Enquiries – Replies – Orders – Sales – Circular – Complaints.
UNIT III
Bank Correspondence – Insurance Correspondence – Agency Correspondence –

Correspondence with Shareholders, Directors.
UNIT IV
Reports Writing – Agenda, Minutes of Meeting – Memorandum – Office Order –

Circular – Notes.
UNIT V
Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet

– Websites and their use in Business.
Recommended Texts
1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication - Sultan

Chand & Sons - New Delhi.
2. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Peason Education
Private Ltd - New Delhi.
4. Penrose, Rasbery, Myers, Advanced Business Communication - Bangalore.
5. Simon Collin, Doing Business on the Internet - Kogan Page Ltd. - London.
6. Mary Ellen Guffey, Business Communication – Process and Product
-International Thomson Publishing - Ohio.
58
Allied: IV - (1) BUSINESS MATHEMATICS - II
Unit – I
Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line

Segment – Section Formulae (Ratio) – Graduate of a Straight Line – Equations of a
Straight Line
Unit – II
Arithmetic, Geometric and Harmonic Progressions
Unit – III
Integral Calculus: Integration, Meaning and Rules of Integration – Integration by

Substitution and by Parts – Indefinite and Definite Integration – Application in Business
(Trigonometric Functions to be excluded)
Unit – IV
Interpolation: Binomial, Newton and Lagrange’s Method
Unit – V
Matrices – Meaning and Operations – Matrix inversion – Solutions to Linear

Equations – Payroll, Wages and Commission
REFERENCE BOOK:
1. Business Mathematics – P.R. Vittal

4. Business Mathematics – A.P. Varma
(2) INDIAN ECONOMY – II (Updated)
59
REVISED SYLLABUS
B.Com. (Accounting and Finance) B.Com. (Bank Management) and B.Com.

(Marketing Management)
(Effective from 2008-09)
UNIT – I
Agriculture – Contribution to economic development, green revolution,

agriculture productivity; land reforms; sources of farm credit;- Food subsidy and public
Corrected syllabus
Title of the
Paper ALLIED PAPER IV
Indian Economy - II
II year Fourth Semester

distribution system.
UNIT – II
Industry – Role of industries in economic development; - Industrial development

under the planning regime. New economic policy 1991. Role of public sector and
restructuring the public sector. Role of small scale industries in economic development.
UNIT - III
Foreign Trade: Composition, direction, and EXIM policy
UNIT – IV
Public Finance: Fiscal policy – Components, fiscal policy in the liberated era.
UNIT – V
Information technology (IT) Industry- Information technology and
knowledge Economy – Growth and present state of IT industry in India – Future
prospects of IT industry.
60
REFERENCE BOOKS:
1. Indian Economy – I.C.Dingra

3. Indian Economy – Ruddar Datt and K.P.M.Sundharam
4. Indian Economy – Problem of Development and Planning – A.N.Agarwal
5. Indian Economy – Its Development Experience – S.K.Misra and V.K.Puri.
6. Indian Economy - 2008 58th Editions By Rudder Datt and KPM. Sundram
P.xiv-Part –IV Indian Industries 37th Chapter pp 643-655.”
***********
61
V SEMESTER
Core Subject : XIII - PRACTICAL AUDITING
UNIT I
UNIT II
UNIT III
Assets.
UNIT IV
UNIT V
system.
Reference Books :

2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma,
East ern economy edition.
4. Contemporary Auditing, Kamal Gupta Tata MC Graw Hill.
62
Core Subject : XIV - COST ACCOUNTING
UNIT I
UNIT II
UNIT III
UNIT IV
Labour cost – Computation and control. Time keeping Methods of wage payment
– Time rate and piece rate system. Payroll procedures. Idle time and over time. Labour
turnover.
UNIT V

REFERENCE BOOKS

3. T.S. Reddy and Y. Hariprasad Reddy – Cost Accounting
63
Core Subject : XV - INCOME TAX,LAW & PRACTICE - I
Theory : 15
Problems : 60
UNIT I
Meaning and features of income –Important definitions under the Income Tax Act
– Tax Rates of Individual Assessee – Residential status - Scope of total income – Capital
and revenue –Incomes exempt from tax.
UNIT II
Heads of income - Salaries – Allowances – Perquisites and their valuations -
Deductions from salary – Gratuity – Pension – Commutation of pension – Leave Salary –
Profits-in-lieu of salary - Provident funds – Deductions under section 80C.
UNIT III
Income from House property – Definition of annual value – Deductions from
annual value – Computation of income under different circumstances.
UNIT IV
Income from Business or Profession -Allowable and not allowable expenses –

General deductions – Provisions relating to depreciation – deemed business profits –
Undisclosed Income / Investments - compulsory maintenance of books of accounts –
audit of accounts of certain persons - special provision for computing incomes on
estimated basis – Computation of income from business or profession.
UNIT V
Assessment of Individuals (Covering incomes under Salary, House Property,

Business or Profession including sec. 80C – Computation of Tax) - Filing of Return –
Various Return Forms – Permanent Account Number (PAN) and its usage.
Reference Books

Pvt. Ltd.
Publications.
64
Core Subject : XVI - FINANCIAL MANAGEMENT
Theory : 15
Problems : 60
UNIT I

UNIT II

UNIT III
UNIT IV

Hypothesis)
UNIT V

Reference Books :

65
Elective – I (1) INVESTMENT MANAGEMENT
Theory Only
UNIT I
Various Investment Avenues – Equity, Fixed Income Securities, Deposits, Mutual

funds, Equity oriented mutual funds, Real estates, Insurance Investments.
UNIT II
Investment attributes for evaluating Investment – Risk and Return, Marketability,

Convenience, Tax Shelter – Comparison of various Investment Avenues.
UNIT III
Capital Market – Primary Market – Stock Market – Procedures for Buying and
Selling Shares – Tax consideration in Investment Management – SEBI guidelines on
primary and secondary market – Recent Trends in Security market.
UNIT IV
Investment Analysis - Financial Statement Analysis – Ratios – Fixed Income

Avenues Analysis – Time value of money – Credit Rating – Economic – Company –
Industry analysis.
UNIT V
Investment Information – EPS, DPS, Price earning ratios – Other financial

Measures – Technical Analysis – Fundamental Analysis – Dow Theory - Random Walk
Theory – Efficient market theory – Capital Asset Pricing Theory – Portfolio management
– Process –Planning - Evaluation Analysis.
Reference Books
1. V. A. Avadhani “Studies in Indian Financial System”

2. M. Gorden “The Investment financing and valuation of corporation”
3. V.K. Bhalla “Investment Management”
4. Preeti Singh “Investment Management”
66
(2) VISUAL BASIC PROGRAMMING
Theory
UNIT I

UNIT II

UNIT III

UNIT IV

UNIT V
Note : Theory only
Reference Books
1999.
2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill 1999.
67
VI SEMESTER
Core Subject : XVII - MANAGEMENT ACCOUNTING
UNIT I
Management Accounting – Meaning, scope, importance and limitations –

Accounting.
UNIT II

UNIT III
Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios –

Liquidity, Profitability, turnover, capital structure and leverage.
UNIT IV
Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of
Budgets – Production, Cash and Flexible Budgets.
UNIT V

REFERENCE BOOKS

Accounting.
5. T.S. Reddy & Dr. Y. Hariprasad Reddy – Management Accounting.
68
Core Subject : XVIII - ADVANCED COST ACCOUNTING
UNIT I
Methods of Costing : Unit Costing – Tenders or Quotations – Job Costing – Batch

Costing EBQ.
UNIT II
Contract Costing – Preparation of Contract Account – Contractee Account –

Preparation of Balance Sheet.
UNIT III
Process Costing – Features of Process Costing – Process Accounts – Process

Losses and Gains.
UNIT IV
Operating Costing – Transport , Power Supply, Cinema Theater.
UNIT V
Marginal Costing as a Technique – Marginal Costing – BEP Analysis – Profit

Planning - Contribution – Key Factor – Margin of Safety.
Marginal Costing – Decision – making - Sales – Mix Exploring New Markets –

Make or Buy Decisions – Shut down or Continue.
REFERENCE BOOKS
1. S.P. Jain and K.L. Narang Cost Accounting

2. P.T. Pattanshetty and Dr. Palekar Cost Accounting
3. S.P. Iyengar Cost Accounting
4. Khanna, Pandey, Ahuja and Arora Practical Costing
5. T.S. Reddy and Y. Hariprasad Reddy Cost Accounting
6. Saxena and Vashist Cost Accounting
7. Hansen/Mowen Cost management
Accounting and Control
69
Core Subject : XIX - INCOME TAX, LAW & PRACTICE - II
Theory : 15
Problems : 60
UNIT I
Income under capital gains – Short term, long term capital gains – certain
transactions not included as transfer – cost of acquisition – cost of improvement –
Indexation of cost- Capital gains under different circumstances- Exempted capital gains-
computation of capital gains.
UNIT II
Income from other sources – their computation – grossing up – deductions in

computing income under the head and other related provisions.
UNIT III
Clubbing of Income – Deemed incomes – Provisions of the Act relating to

clubbing of income – Set off - Carry forward and set off of losses.
UNIT IV
Permissible deductions from gross total income – Sec. 80C, 80CCC, 80CCCD,
80DD, 80DDB, 80E, 80G,80GG,80GGA, 80QQB, 80RRB, 80U - Assessment of
Individual (Covering Capital gains, Income from other sources including the above
mentioned deductions – Computation of Tax).
UNIT V
Income Tax Authorities – Powers of the central Board of Direct Taxes (CBDT),
Commissioners of Income Tax and Income Tax officers – Assessment Procedures – Self
Assessment – Best Judgement Assessment – Income Escaping Assessment (Re
assessment) - Advance payment of Tax – Meaning and Due dates – Deduction of Tax at
source - Meaning.
References Books
Pvt. Ltd.
Publications.
70
Elective – II – (1) WORKING CAPITAL MANAGEMENT
Theory : 15
Problems : 60
UNIT I
Working capital meaning – Importance of working capital management-

components of working capital – Factors Influencing working capital requirements –
Estimating working capital management – working capital life cycle – Roles of finance
manager in working capital.
UNIT II
Financing current Assets : Different approach to financing current Assets –

Conservative, aggressive and matching approach - Sources of finance committees on
working capital finance.
UNIT III
Cash management : Importance – Factors influencing cash balance – Determining

optimum cash balance – cash budgeting - controlling and monitoring collection and
disbursements.
UNIT IV
Receivables Management : Credit policy variables credit standards- credit period

– cash discount and collection efforts – credit evaluation – control of receivables.
UNIT V
Inventory management : Need for Inventories and Importance of its management

– Techniques for managing Inventory – Economic order quantity (EOQ) – Stock levels –
Analysis of Investment in inventory – Selective inventory control – ABC, VED, FSN
Analysis.
Reference Books :
1. Hrishikes Battacharya Working capital Management strategies and Techniques

prentice hall of India 2001.
2. Joshi R.N. Cash Management, New Age International Publishers 1999.
71
3. K.M. Chitnis, Working capital Management of large Industrial units, Dastane
Ramachandra and company Poona.
VB Practicals
5. Implementation of Drag and Dropevents using images.
8. E-Banking
72
Elective – III (1) HUMAN RESOURCE MANAGEMENT
UNIT I
Nature and scope of Human Resources Management – Differences between

personnel management and HRM – Environment of HRM – Human resource planning –
UNIT II
Induction – Training – Methods – Techniques – Identification of the training

needs – Training and Development – Performance appraisal – Transfer – Promotion and
UNIT III
Remuneration – Components of remuneration – Incentives – Benefits –

Motivation – Welfare and social security measures.
UNIT IV
Labour Relation – Functions of Trade Unions – Forms of collective bargaining-

Workers’ participation in management – Types and effectiveness – Industrial Disputes
and Settlements (laws excluded)
UNIT V
REFERENCE BOOKS :

73
(2) CORPORATE FINANCE
UNIT I
Corporate Finance - Nature and Importance – Objectives – Functions of Finance

Manager – Sources of raising finance - Long term – short term.
UNIT II
Corporate Financial Planning – Importance - need – Problems in Corporate

Financial Planning - Overtrading – Undertrading – Over and Under Capitalisation.
UNIT III
Capital Markets - Primary Markets – Secondary Market – Functions - SEBI

Guidelines relating to Capital markets – Recent trend in Capital market.
UNIT IV
Industrial Financial Institutions – IFCI – SFC – IDBI – ICICI – IRCI – Credit

Guarantee Corporation – Challenges of financing Corporate growth – Public corporations
– Private Corporation – Government Policies on Industrial Finance.
UNIT V
Corporate Governance – Meaning – Objectives – Shareholding Structure –

Management Structure and Processes – Stakeholders relationship - Transparency and
disclosures – Financial Disciplines. .
Reference Books
1.S.C. Kucghal - Corporate Finance

2. P.V. Kulkarni - Corporation Finance Principles
3. M.Y. Khan and P.J. Jain - Financial Mangement
4. Dr. S. Gurusamy - Financial Services
74
3. B.Com. (BANK MANAGEMENT )
III SEMESTER
UNIT I

UNIT II

UNIT III

UNIT IV
UNIT V
Reference Books
75
UNIT I

UNIT II

and Warranties.
UNIT III

UNIT IV

Capital markets.
UNIT V

Reference Books

76
Core Subject : VII - BANKING THEORY LAW & PRACTICE
UNIT -I
Banking Regulation Act, 1949 (Definition of Banking, Licensing, opening of

branches, Functions of Banks, Inspection ) – Role of RBI and their functions.
UNIT -II

E-Banking, ATM Cards , Debit Cards, Personal Identification Number – Online Enquiry
and update facility- Electronic Fund Transfer- Electronic Clearing System.
UNIT –III
Opening of an Account – Types of Deposit Account – Types of Customers

(individuals, firms, Trusts, and Companies) – Importance of customer relations –
Customer grievances and redressal – Ombudsman.
UNIT-IV
Principles of Lending – Types of Borrowings – Precautions to be taken by a

banker.
UNIT-V
Negotiable Instruments: Promissory Notes – Bills of Exchange, Cheque, Draft –

Rights and Duties – Statutory Protection – Dishonour of Cheques - Role of Collecting
Banker.
REFERENCE BOOKS
1. Banking Law, Theory and Practice – Sundaram and Varshney – Sultan Chand
Co.,
2. Banking and Financial Systems – B. Santhanam (Margham Publishers)
3. Banking Law, Theory and Practice- S.N. Maheswari, Kalyani Publications.
4. Indian Banking – Parameswaran – S.Chand and Co,
6. Banking Law Theory and Paractice – Sherlaker & Sherlaker.
77
UNIT I
Entrepreneurs
UNIT II

UNIT III
Project Management
UNIT IV

UNIT V

REFERENCE BOOKS :
78
Allied - III (1) Indian Economy – I
UNIT-I
Economic growth and Economic Development , Features of a developing

Economy – Indicators of Economic Development.
UNIT-II
National Income – Trends – Structural changes – Regional Development

Disparities.
UNIT-III
Major problems of Indian Economy – Poverty and Inequality – Unemployment –

Population.
UNIT-IV
India’s planned economy – Objectives strategies – Financing , Achievements and

failures.
UNIT-V
Infrastructure for Development – Transport, Communication, Power, Irrigation.

Social infrastructure – Education , Primary health.
REFERENCE BOOKS
1. Indian Economy – I..C. Dingra

3. Indian Economy – Ruddar Datt and K.P.M. Sundharam
4. Indian Economy – Problem of Development and Planning, A.N. Agarwal
79
(2) Business Mathematics - I
Unit – I
Theory of Sets

Unit – II
Algebra
Unit – III

Series
Unit – IV

Unit – V
REFERENCE BOOKS:

80
IV SEMESTER
Theory : 15
Problems : 60
UNIT I

UNIT II
UNIT III
Consolidated final statement of Holding companies and subsidiary companies –

UNIT IV
provisions).
UNIT V
Liquidation - Statement of affairs and Liquidator’s Final statement of
Account.
Reference Books
1. R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, sultan

Chand.
2. S.P. Jain and K.L. Narang Advanced Accounts Ludhi No Space ana Kalyani
Publishers.
3. T.S. Reddy and A. Murthy Corporate Accounting margham publication
Chennai.
4. M.C. Shukla and J.S. Grewal, Advanced Accounts, New Delhi, S. Chand and
Company.
81
Core Subject : X - FINANCIAL SERVICES
UNIT I

UNIT II

UNIT III
UNIT IV
UNIT V

Involved – UTI
REFERENCE BOOKS

82
Core Subject : XI - BUSINESS TAXATION
UNIT – I

UNIT – II

Offences and Penalties – Settlement – Appellate Provisions.
UNIT – III
UNIT - IV
UNIT- V

REFERENCE BOOKS

2. Customs Act
5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica Singhania.
6. Indirect Taxes - Datty
7. Business Taxation – T.S.Reddy & Dr. Hariprasad Reddy.
83
Core Subject : XII - COMPANY LAW
UNIT I
Definition of Joint Stock Company – Kinds – Formation – Incorproation
UNIT II

.
UNIT III
Share Capial – Kinds of Shares – Voting Rights – Borrowing powers of

companies.
UNIT IV

ordinary general Meeting - Resolutions – Ordinary & Special.
UNIT V

up.
REFERENCE BOOKS

8. S.Badri Alam and Saravanavel, Company Law, Himalaya Publications
84
Allied - IV (1) INDIAN ECONOMY-II
UNIT – I
Infrastructure for development – Transport, Communication, power, irrigation,

Social infrastructure – Education, Primary health.
UNIT – II

UNIT – III

UNIT - IV
UNIT – V
REFERENCE BOOKS:
1. Indian Economy – I.C.Dingra

3. Indian Economy – Ruddar Datt and K.P.M.Sundharam
4. Indian Economy – Problem of Development and Planning – A.N.Agarwal
5. Indian Economy – Its Development Experience – S.K.Misra and V.K.Puri.
85
(2) BUSINESS MATHEMATICS – II
Unit – I

Straight Line
Unit – II
Unit – III

Unit – IV
Unit – V

REFERENCE BOOK:

86
V SEMESTER
UNIT I
UNIT II
UNIT III
Assets.
UNIT IV
UNIT V
system.
Reference Books :
2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma, East
ern economy edition.
4. Contemporary Audinting, Kamal Gupta Tata MC Graw Hill.
87
Core Subject : XIV - BANKING THEORY REGULATORY MECHANISM
UNIT I
Banking Regulation Act 1949 – Title and Scope of The Act – RBI Act 1934 –
Role of RBI as a Regulatory Mechanism.
UNIT II
Financial Sector Reforms – Sakhmoy Chakravarthy Committee 1985 –

Narasimman Committee Report I and ll – Prudential norms: Capital Adequacy norms –
Classification of Assets and Provisioning.
UNIT III
Rationalization of Interest Rates – Structures of Interest Rates(Short – Term and

Long – Term) – Impact on Savings and Borrowings.
UNIT IV
Monetary Policy – Regulatory Measures – Concept of Money Supply –

Regulation of Money Supply Through Bank Rate – Open Market Operation and CRR and
their Effectiveness.
UNIT V
Growth – Role – Failures of NBFC – Current RBI’s Regulations on NBFC.
REFERENCE BOOKS:
1. Laws And Practices Relating to Banking – IIB

2. Digest of Banking Law and Practice, volume 1 and 2, May 1983 – Prajan Bhasin,
Lalit.
3. Law and Practice of Prudential Accounting Norms – Naganathan and S.
Jayaraman, Sridhar.
4. Banking Law Digest 1988 – Bhatnagar J.P.
5. Bank Documentation – A Practical Approach – Desai K.C.
88
Core Subject : XV - INVESTMENT MANAGEMENT
UNIT I
Various Investment Avenues – Equity, Fixed Income Securities, Deposits, Mutual

funds, Equity oriented mutual funds, Real estates, Insurance Investments.
UNIT II
Investment attributes for evaluating Investment – Risk and Return, Marketability,

Convenience, Tax Shelter – Comparison of various Investment Avenues.
UNIT III
Capital Market – Primary Market – Stock Market – Procedures for Buying and
Selling Shares – Tax consideration in Investment Management – SEBI guidelines on
primary and secondary market – Recent Trends in Security market.
UNIT IV
Investment Analysis - Financial Statement Analysis – Ratios – Fixed Income

Avenues Analysis – Time value of money – Credit Rating – Economic – Company –
Industry analysis.
UNIT V
Investment Information – EPS, DPS, Price earning ratios – Other financial

Measures – Technical Analysis – Fundamental Analysis – Dow Theory - Random Walk
Theory – Efficient market theory – Capital Asset Pricing Theory – Portfolio management
– Process –Planning - Evaluation Analysis.
Reference Books
1. V. A. Avadhani “Studies in Indian Financial System”

2. M. Gorden “The Investment financing and valuation of corporation”
3. V.K. Bhalla “Investment Management”
4. Preeti Singh “Investment Management”
89
Core Subject :XVI - INTERNATIONAL BANKING
UNIT I
International Banking vis – a – vis Domestic Banking – Foreign Trade

Financing – International Financial Transactions: Lending and Borrowing across
borders.
UNIT II
Foreign Exchange: Market; rate and Currency – Exchange rate

determination under Fixed exchange rate and Floating exchange rate regimes –
Determination of exchange rates :Spot and Forward – Basic exchange arithmetic
– Forward Cover and Hedging.
UNIT III
International Financial Institutions and Functions: World Bank :IMF:

Asian Development Bank – International Financial Corporation: International
Development Association.
UNIT IV
Sources of Foreign Exchange – Export Earnings – Invisible Export

Earnings – Role of NRI Remittances – Foreign Direct Investment – Foreign
Institutional Investment – External Commercial Borrowings – Global Depositors
Receipts – Offshore Borrowings.
UNIT V
Foreign Exchange Management – Composition of Foreign Exchange

Reserves : Foreign Currencies – Gold and SDR – Current Account Convertibility
– Capital Account Convertibility and Precautions.
REFERENCE BOOKS:
1. International Banking – IIB
2. International Corporate Finance – IIB
3. Frederic S. Mishkin, “Understanding Financial Crisis : A Developing Country
4. Perspective”, In, Michael Bruno, ed. Annual World Bank Conference on
Development Economics”, 1996.
5. Introduction to Foreign Trade, Foreign Exchange Risk Management – IIB
90
Elective I:
(1) CREDIT & RISK MANAGEMENT IN BANKING
UNIT-I
Bank credit – Basic Principles and Approach – Three C’s – Purpose of
lending – Security aspects – business experience/Management – Market –
Purpose Trading – Manufacturing Service, Agriculture, Personal – Security :
Primary – Collateral – Stock, Machinery, Land and Building – Guarantee –
Different types of Mortgages – Management/Experience : Business Experience –
Technical Qualification – Professional Management – Market : Local – National –
Global – Types of Credit – Demand Loan – Cash Credit – Overdraft – Term Loan
– Basic Characteristics and difference between the four – Legal and Regulatory
Aspect – Legal Documents – Loan Documents – RBI Directives – Various
Committees – Tandon – Chore, Nayak and such other committees – Brief details.
UNIT -II
Lending to Different Customers – Individuals – Partnership – Limited
companies – Trust – Association – Legal aspects – Documents to be called for.
UNIT -III
Loan Processing – Sanctioning – Monitoring – Recovering
Commercial Loans(Activity Based) – Government Sponsored Loans (mostly
agricultural, Rural and Weaver section) – Trading : small – Retail – Wholesale –
Chain/Supermarket – Manufacturing : Industrial Advances – Service Transport –
Telecommunication – Hospital – Hotel. Infrastructure : Power – Petrol – Port –
Agriculture: Crop – Plantation – Well – Motor Pump set – Tractor etc.
Miscellaneous : Self – Employed.Business loan(Borrower Based) – Small
Business :Self Employed – Transport – Trade – Hotel – Others – Approach –
Assessment – Supervision – Recovery Medium and Large Scale: Small Scale
Industries – Corporate – Approach – Assessment – Sanction –Disbursement –
Follow Up – Recovery Agriculture : Small, Medium and Big Farmers – Short
term and Medium term Loans – Corporate Borrowers.Government sponsored :
Priority sector lending – Lead Bank Scheme – Government sponsored loan to
Weaver section – Subsidy.
UNIT- IV
Corporate Finance – Project Finance – Appraisal – Assessment –
Documentation – Disbursement – Monitoring – Follow Up – Review – Creation
of Charge – Analysis of Balance sheet – Profit and Loss account – Cash flow and
Fund flow working – Project approach
UNIT V
NPA – Causes and Remedial Measures – Management of NPA’s – Debt
Recovery Tribunals – Asset Reconstruction Fund
REFERENCE BOOKS:
1. Indian Financial System and Commercial Banking – IIB
Special and preferred sector Finance – IIB
Management and Accounting and Financial Management – IIB
2. Prudential Accounting Norms and Audit of Banks – Naganatham M.
and Jayaraman . 3. Annual Reports of RBI
91
UNIT I

UNIT II

UNIT III

UNIT IV

UNIT V
Note : Theory only
Reference Books
1. Visual Basic 6 – The comple to Reference – Noel Jerke – Tata MC Graw

Hill 1999.
2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill
1999.
92
VI SEMESTER
Core Subject : XVII - MARKETING OF BANKING SERVICES
UNIT I
Marketing concepts and their Application to Banking Industry – Marketing
concepts and elements – Why Marketing? – Special features of Bank Marketing –
Product and Service Marketing.
UNIT II
Environmental Scanning – Assessment and Management of Competition – Macro
and Micro factors influencing the market goods and services – applicability to Banking –
Banking regulation and its impact on Bank marketing strategies – Understanding
competition, Identification of competition and their focus – Strategic benefits of good
competition – What makes a good competitor.
UNIT III
Customer need analysis and customer care : customer focus – Understanding
customer need – customer care – Consumer motivation and buying behaviour –
perception / behaviour – other factors affecting buying behaviour – decision making
process – individual and organizational – selective exposure, selective distortion, and
effect on consumer behaviour.
UNIT IV
Market Segmentation(banking) – Product Designing – Marketing – feedback and
review – purpose and content of product / Market expansion – Mass Marketing and
Marketing segmentation – Definition of Market segmentation – Characteristics of a
viable Market segment – Benefits from Market segmentation – Disadvantages – Market
segmentation techniques for personal and corporate customers.
UNIT V
Market information Research – Definition of marketing research and market
research – Differences – Contributions of Marketing Research to a bank – Types of data –
primary and secondary – Management Information System and Marketing Research –
Need for situation analysis – steps involved in the development of a situation analysis –
objective, strategies and tactics – sources of information for situation analysis.
REFERENCE BOOKS:
1. Marketing of Banking Service – IIB
2. Marketing of Banking Service – Rajeev
3. The formula for successful Marketing, Galotia Publication, 1991 – Morz, Rarph
4. Dynamics of Bank Marketing, VBS publishers, 1990 – Madhukar R.K.
5. Principles of Bank Management, Himalaya Publication, 1993 – Desai, Vasant
93
Core Subject : XVIII - TECHNOLOGY IN BANKING
UNIT I
Different approaches to Banking computerization, WAN, LAN, VSAT,

Networking system – Single Window concept – usage of ATM – Advantages, Limitation
– Anywhere Banking – Anytime Banking – Home Banking – Internet Banking – Online
enquiry and update facilities – PIN – ATM card – Debit card – Smart card – Credit card.
UNIT II
Signature storage and display by electronic means – Document Handling System

and Document Storage and Retrieval System.
UNIT III
Electronic fund transfer – SWIFT – Electronic clearing system – Debit and Credit
Clearing – RBI – Net data – Net bank wire.
UNIT IV
Impact of Technology – on its employees – Customer service – Management

control.
UNIT V
Protecting – Confidentiality and secrecy of data – Cyber laws and its implications.
REFERENCE BOOKS:
1. Electronic Banking and Information Technology – IIB
2. Information Technology in Indian Commercial Banks NIBM Pune – Naidu

C.A.S
3. Technology and Banks NIBM Pune – Revell J.R.S.
4. Computers Today, McGraw – Hill – Sanden, Donald H
5. Computer Networks, Prentice – Hall Publication – Tanenbaum, Andrew S.
94
Core Subject : XIX - MANAGEMENT ACCOUNTING
UNIT I

Accounting.
UNIT II

UNIT III

UNIT IV
Budgets and budgetary control – Meaning, objectives, merits and demerits –

Types of Budgets – Production, Cash and Flexible Budgets.
UNIT V

REFERENCE BOOKS

Accounting.
5. T.S. Reddy & Dr. Y. Hariprasad Reddy – Management Accounting.
95
Elective – II :
(1) CUSTOMER RELATIONSHIP MANAGEMENT
UNIT I
Communication - need/ Mode of communication – barriers, channels of

communication - oral - written -listening skill – Verbal skill- interpersonal
communication and intra personal communication , Essentials of business letter.
UNIT II
CRM - concept and approach - CR in competitive environment public relation and

image building
UNIT III
Banker - customer relationship -retaining and enlarging customer base - customer

services - quality circle. .
UNIT IV
Nature and types of customer - complaint redressal methods Talwar and Goiporia
committee report, customer service committee, customer day - Copra Forum -
ombudsman.
UNIT V
Market Segment - Customer Data Base - Market Research. Review and

Evaluation of Customer Satisfaction.
Recommended Books:
1.H.Peeru Mohamed & A. Sangadevan , Customers Relationship Management - A Step

–by – step approach , Vikas Publishing House Private Limited , Noida .
2. Mukesh Chaturvedi Abhinav , Chaturvedi , Customers Relationship Management –

An Indian Perspective , Excel Books , New Delhi .
96
(2) VISUAL BASIC -Practical
VB Practicals
8. E-Banking
97
Elective – III
(1) SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT
Theory Only
UNIT I
Nature and Scope of Investment Management – Objectives, Constraints –

Investment factors – Gambling – nature and Scope – Distinguish between Investment and
Gambling – Role of capital markets.
UNIT II
Investment environment – Sources of Investment Information – Approaches of

Security analysis - Market Indicators – Security price movements – Fundamental
analysis – technical analysis – Dow theory Random walk theory – efficient market
hypothesis.
UNIT III
Company analysis – Components of company analysis - Financial analysis –

Financial Statement – Ratio analysis - EPS, DPS – dividend yield ratio – ROI, ROCE,
Risk – return – measurement of risk.
UNIT IV
Portfolio management – portfolio theory – objectives – Traditional and modern

portfolio theory – portfolio management process – portfolio planning – portfolio selection
- Evaluation – Portfolio reversion - Portfolio analysis – Morkowitz’s Approach.
UNIT V
Capital Market Theory – Assumptions – Capital Asset Pricing Model (CAPM) –

Estimating Betas Securities market line arbitrage pricing theory – Derivatives options –
Futures – Swaps.
Reference Books
1. Fisher and Jordon – Security analysis and Portfolio management

2. V.K. Bhalla - Investment management
3. Punithavathy Pandian - Security analysis and portfolio management
4. Preeti Singh - Investment management
5. Natarajan - Investment management
98
(2) TREASURY MANAGEMENT
UNIT I
Asset Liability Management – Objective – Concept – Risk Management – Interest

Risk.
UNIT II
Concept of Treasury Management – Employment of Statutory/Surplus funds –

Need for Specialized approach in the bank – Role and Function of Treasury Department.
UNIT III
Domestic Money Market – Source of funds – capital – reserves – SLR – CRR –

Surplus cash – Market Players.
UNIT IV
Money Market Instruments and Players – Government Securities – Treasury bill –

CP – CD – Call Money Banks and Specified Institutions
UNIT V
Foreign Currency Market – Combined Treasury Management – RBI and

Regulatory Functions.
REFERENCE BOOKS:
1. Treasury Investment and risk Management – IIB
2. Management of Investments – By Jack Clank Francis McGraw Hill International

series
3. Investments – Analysis and Management – By Jack Clank Francis McGraw Hill

International series
4. Indian capital Market by V.A. Avadhani, Himalayan Publishing House(1997).
5. Capital Markets by Frank fabozzi and Franco Modigliani, Prentice Hall(1996)
99
4. B.Com. (MARKETING MANAGEMENT)
III SEMESTER
Theory : 15
Problems : 60
UNIT I

UNIT II
Redemption of Preference Shares and Debenture – Purchase of business – Profits

UNIT III

UNIT IV
UNIT V
Reference Books
100
UNIT I

UNIT II

and Warranties.
UNIT III

UNIT IV

Capital markets.
UNIT V

Reference Books

101
Core Subject : VII - PRINCIPLES OF MARKETING
UNIT I
Introduction to Marketing –Meaning – Definition and Functions of Marketing –

Marketing Orientation – Role and Importance of Marketing – Classification of Markets
UNIT II
Marketing Environment – Micro and Macro Environment (Factors affecting
internal environment and external environments)
UNIT III
Market Segmentation – Concept – Benefits – Basis and Levels. Introduction to
Consumer Behaviour – Need for study – Consumer buying decision process – Buying
motives.
UNIT IV
Marketing mix. Product – Meaning – Introduction to Stages of New Product
Development – Types – Introduction to PLC – Product Mix – Price – Pricing Policies and
Methods. Place – Channels of Distribution (Levels) – Channel Members – Promotion –
Communication Mix – Basics of Advertising, Sales promotion and personal selling.
UNIT V
Recent Trends in Marketing. A Basic understanding of E – Marketing,
Consumerism, Market Research, MIS and Marketing Regulations.
REFERENCE:
1. Marketing Management by Rajan Saxena

2. Marketing by William J Stanton
3. Principles of Marketing by Philip Kotler
4. Marketing Management by Still and Cundiff
5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker
6. Marketing by J C Gandhi
7. Principles of Marketing by Ramasamy Namakumari
8. Marketing – J. Jayasankar
9. Marketing Management by DR. C.B. Gupta and Dr. N. Rajan Nair
102
UNIT I
Entrepreneurs.
UNIT II

UNIT III
Project Management
UNIT IV

UNIT V

REFERENCE BOOKS :

103
Allied : III (1) INDIAN ECONOMY – I
UNIT – I

UNIT – II

UNIT – III

UNIT - IV
UNIT – V
REFERENCE BOOKS:
1.Indian Economy – I.C.Dingra

2.Indian Economy – S.Shankaran
3.Indian Economy – Ruddar Datt and K.P.M.Sundharam
4.Indian Economy – Problem of Development and Planning – A.N.Agarwal
5.Indian Economy – Its Development Experience – S.K.Misra and V.K.Puri.
104
(2) BUSINESS MATHEMATICS - I
Unit – I
Theory of Sets

Unit – II
Algebra
Unit – III

Series
Unit – IV

Unit – V
REFERENCE BOOKS:

105
IV SEMESTER
Core Subject: IX - PRINCIPLES OF MANAGEMENT
UNIT I
Introduction: Concept, nature, process and significance of management; Managerial
roles and Skills; Development of-management thought; Classical and neo - classical
systems; Contingency approaches: - Robert Owen, Taylor Fayol, and Elton Mayo.
UNIT II
Planning - Nature - Importance - Forms - Types - Steps in planning - Objectives -
Policies - Procedures and Methods - Nature and Types of policies - Decision Making -
Process of decision making - Types of decisions - Problems involved in decision -
making
UNIT III
Organizing - Types of Organization (Line and Staff, Committees, Projects, Matrix) -
Organizational structure - Span of Control - Departmentalization - Informal Organization.
UNIT IV
Authority - Delegation - Decentralization - Difference between authority and power -
Uses of authority - Distinction between Centralization Decentralisation - Responsibility.
Meaning and functions of Staffing - Nature, Purpose and Scope of Directing.
UNIT V
Co-ordination - Need for Co-ordination - Types. Techniques - Distinction between
co-ordination and co-operation - Requisites for excellent. Co-ordination - Controlling -
Meaning, importance and Types of controls - Control Process.
Reference Books:
1. Weihrich and Koontz , Essentials of Management; Tata McGraw Hill , New Delhi
2. L.M. Prasad , Principles of Management , Sultan Chand , New Delhi .
3. Lallan Prasad , Principles of Management , S.Chand & Co , New Delhi .
4. J. Jayasankar , Principles of Management , Margham Publications , Chennai .
106
Core Subject: X - FINANCIAL SERVICES
UNIT I

UNIT II

UNIT III
UNIT IV
UNIT V

Involved – UTI
REFERENCE BOOKS

107
Core Subject: XI - PRODUCT MANAGEMENT
UNIT I
What is product ? – Classification of product – Relationship of Product and

Market – Product decisions – product – product mix – approaches BCG, GE etc. for
product decisions
UNIT II
Management of existing products – Product life cycle – positioning – product

modification – product development
UNIT III
New Product Management – Innovation – Creating Value opportunity

identification – New product introduction process
UNIT IV
Differentiation – Branding – Packaging – Pricing – Advertising – Distribution –

Marketing Research
UNIT V
Product Market Analysis of different products – FMCG – Consumer durables –

Credit cards – New challenges for marketers in India
REFERENCE BOOKS:
1. S. Ramachander – Ascending the Value spiral
2. William L. Moore and Edgar A. Pessemier – Product Planning and Management
3. Karl T. Ulrich and Steven D. Eppinger – Product Design and Development
4. Geoffry Randall – Branding
5. C. Merle Crawford and C Anthony Di Benedetto – New Product Management
6. Sengupta – Brand Positioning
7. Harsh V Verma – Brand Map
108
Core Subject: XII - COMPANY LAW
UNIT I
Definition of Joint Stock Company – Kinds – Formation – Incorproation
UNIT II

.
UNIT III
Share Capital – Kinds of Shares – Voting Rights – Borrowing powers of

companies.
UNIT IV

– Ordinary general Meeting - Resolutions – Ordinary & Special.
UNIT V

up.
REFERENCE BOOKS

8. S.Badri Alam and Saravanavel, Company Law, Himalaya Publications
109
Allied : IV - (1) INDIAN ECONOMY - II
UNIT – I

UNIT – II

UNIT – III

UNIT - IV
UNIT – V
REFERENCE BOOKS:
1.Indian Economy – I.C.Dingra

2.Indian Economy – S.Shankaran
3.Indian Economy – Ruddar Datt and K.P.M.Sundharam
4.Indian Economy – Problem of Development and Planning – A.N.Agarwal
5.Indian Economy – Its Development Experience – S.K.Misra and V.K.Puri.
110
- (2) BUSINESS MATHEMATICS- II
Unit – I

Straight Line
Unit – II
Unit – III

Unit – IV
Unit – V

REFERENCE BOOK:

111
V SEMESTER
UNIT I
UNIT II
UNIT III
Assets.
UNIT IV
UNIT V
system.
Reference Books :
2. Auditing, Principles and practice – Ravinder Kumar and virender Sharma,
Eastern economy edition.
4. Contemporary Auditing, Kamal Gupta Tata MC Graw Hill.
112
Core Subject : XIV - COST ACCOUNTING
UNIT I
UNIT II
UNIT III
UNIT IV
Labour cost – Computation and control. Time keeping Methods of wage payment
– Time rate and piece rate system. Payroll procedures. Idle time and over time. Labour
turnover.
UNIT V

REFERENCE BOOKS

3. T.S. Reddy and Y. Hari Prasad Reddy – Cost Accounting
113
Core Subject : XV - INTERNATIONAL MARKETING
UNIT I
Need and importance of international marketing – entry strategy – international
trade theories – BOT, BOP
UNIT II
International markets – consumer behaviour – market research – product market
strategies
UNIT III
Pricing – terms – fob – cif – foreign exchange fluctuations – channels of
distributors
UNIT IV
Advertising and sales promotion – insurance and Risk coverages – institutions for
promotion of international marketing – marketing assistance – documentation procedures
in export & import trading
UNIT V
WTO – Trade Blocks – EU – Globalisation – Global Markets
REFERENCE BOOKS:
1. Varshney RL and Bhattacharya – International Marketing Management
2. Jain – International Marketing
3. Srinivasan : International Marketing – Prentice Hall of India
4. Fayerweather – International Marketing – Prentice Hall of India
5. Keith Lewis and Mathew Housden – Introduction to International Marketing
6. Alan Branch – International Purchasing and Management – Thomson
114
Core Subject : XVI - MARKETING RESEARCH
UNIT I
Introduction - Definition of Marketing Research - Nature and Scope - Marketing
Research as aid to rational decision-making.
Marketing Research Methodology
UNIT II
Sampling techniques - Random - Stratified - Area - Quota –
Questionnaire - Interview techniques - Interviewing skills on the part of'
Investigator.
UNIT III
Motivation Research - Product Research
UNIT IV
Consumer Survey - Sales Control Research
UNIT V
Media Research - Various Techniques - Measuring advertising effectiveness -
Analysis and reporting research findings to the management.
Recommended Texts
1. D D Sharma , Marketing Research -Principles, Application and Cases , Sultan Chand

Publications ,New Delhi
2. Suja R Nair ,Marketing Research , Himalaya Publications ,New Delhi
3 . C R Kothari-1990-Reasearch Methodology Methods and Techniques- Second Edition-

Wishwa Prakasham Publications-New Delhi
4. G. C. Beri-1993-Marketing Research-Second Edition- Tata Mc-Graw Hill Publication-

New Delhi
5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , kalyanni Publishers,
Ludhianna .
115
Elective – I :
(1) ADVERTISING MANAGEMENT & SALES PROMOTION
UNIT I
Advertising : Advertising, objectives, task and process, market segmentation and
target audience – Message and copy development.
UNIT II
Mass Media : Selection, planning and scheduling – web advertising – integrated
programme and budget planning – implementing the programme co – ordination and
control
UNIT III
Advertising agencies – organization and operation.
UNIT IV
Sales Promotion : Why and when sales promotion activities, consumer and sales
channel oriented – planning, budgeting and implementing and controlling campaigns.
UNIT V
Control : Measurement of effectiveness – ethics, economics and social relevance.
REFERENCE BOOKS:
1. Batra, Myers and Baker, Advertising Management, Prentice Hall of India, 2002.
2. Belch, Advertising and Promotion, Tata McGraw Hill, Roderick White,

Advertising McGraw Hill.
3. Frank Jefkins, Advertising, Macmillan India Ltd., 2000.
4. Kueglar Jr., Wed Advertising and Marketing, Prentice Hall Of India.
5. O. Guinn, Advertising, Thomas Learning.
6. Semenik, Promotion and Integrated marketing communication, Thomas Learning,

2001.
7. Wells, Bunett and Moriatry, Advertising – Principles and Practice, Prentice Hall
Of India, 2002.
116
(2) : SUPPLY CHAIN MANAGEMENT
UNIT I
Supply chain Management – Meaning, Definition, Functions, need – Marketing

forces affecting supply chain activities – supply chain activities in India.
UNIT II
Supply Chain Intermediaries – Meaning, importance, objectives, functions –

Types of intermediaries – Selection of channel members – Motivation, training and
evaluation of channel members.
UNIT III
Transportation – Meaning, importance, Functions – Types of transportation –

Methods of Selection of transportation – factors considering fixation of freight charges –
Role of containers in modern Transportation.
UNIT IV
Warehousing – meaning, characteristics, importance, functions – Types of

warehousing – Selection of transportation – warehouse locations – Packaging and
material handling – Documents relating to warehousing – Warehousing in India.
UNIT-V
Inventory Management – Meaning, Importance, Functions – Inventory Control –

Inventory control under uncertainties – ABC Analysis – JIT – Cost of inventories – order
processing – Customer Services.
Reference Books
1. Satish K. Kapoor and Purva Kamal, Basis of Distribution Management, Printice
Hall of India, New Delhi , 2003.
2. Sunil Chopra, Supply Chain Management – Strategic planning and operations,
2004.
3. Taylor, supply chain – A managers guide – Pearson Education – New Delhi –
2004.
4. David J. Bloomberg, Stephen Lemay, Joe E. Hanna, Logistics, Printice Hall of
India, New Delhi – 2002.
5. Dr. C.B. Gupta and Dr. N. Rajan Nair, Marketing management, Sultan Chand,
New Delhi, 2007.
6. Bowersox closs, Logistical Managemevil – The Intergrated supply chain
Management, Printice Hall of India, New Delhi – 2004.
117
VI SEMESTER
Core Subject : XVII - MANAGEMENT ACCOUNTING
UNIT I
Accounting.
UNIT II
UNIT III
UNIT IV
Budgets and budgetary control – Meaning, objectives, merits and demerits – Types of
Budgets – Production, Cash and Flexible Budgets.
UNIT V
REFERENCE BOOKS

Accounting.
5. T.S. Reddy & Dr.Y. Hari Prasad Reddy – Management Accounting.
118
Core Subject : XVIII - RETAIL MARKETING
UNIT I
Introduction of Retail Marketing – retail environment – the growing importance
of retail industry.
UNIT II
Consumer behavior in the retail context – buying decision process – its
implication for retail management
UNIT III
Store lay out – design – Merchandising – private brands – national brands –
merchandising buying and handling
UNIT IV
Retail Marketing Mix – 4 Ps – Merchandise Management – Negotiating Purchase
UNIT V
Consumerism and ethics in Retailing – international retail structures – future of
retailing
REFERENCE BOOKS:
1. Andrew J. Navman and Peter Cullon – Retailing Environment – Thomson &

Organisation
2. Berman : Retail management , 8th Edn. – Prentice Hall of India
3. Patrick M. Nunne, Robert F. Lusch and David A. Griffith – Retailing
4. Retail Marketing Management – David Gilbrath
5. Marketing Strategy – A. Nag
6. Principles of Marketing – Sherlekhar, Dr. K. Nirmala Prasad and S.A. Salvardine

Victor
119
Core Subject : XIX - SERVICES MARKETING
UNIT I
Marketing Services: Introduction growth of the service sector. The concept of service.
Characteristics of service - classification of service designing of the service, blueprinting
using technology, developing human resources, building service aspirations.
UNIT II
Marketing Mix In Service Marketing: The seven Ps: product decision, pricing
strategies and tactics, promotion of service and distribution methods for services.
Additional dimension in services marketing- people, physical evidence and process.
UNIT III
Effective Management of Service Marketing: Marketing demand and supply through
capacity planning and segmentation - interna1 marketing of services - external versus
internal Orientation of service strategy.
UNIT IV
Delivering Quality Service: Causes of service - quality gaps. The customer
expectations versus perceived service gap. Factors and techniques to resolve this gap.
Customer relationship management. Gaps in services - quality standards, factors and
solutions - the service performance gap - key factors and strategies for closing the gap.
External communication to the customers- the promise versus delivery gap - developing
appropriate and effective communication about service quality.
UNIT V
Marketing of Service With Special Reference To:1.Financial services, 2.Health
services, 3.Hospitality services including travel, hotels and tourism, 4.Professional
service, 5.Public utility service, 6.Educational services.
Recommended Texts
1. S.M. Jha, Services marketing, Himalaya Publishers, India

2.Sinha.P.K and Sahoo.S.C., 1994,Services Marketing Text and Reading, Himalaya
Publishers House,lndia
3 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai.

4. Thakur .G.S. Sandhu supreet & Dogra Babzan , Services marketing , kalyanni
Publishers, Ludhianna .
5.Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi .
120
Elective – II
(1) SALES & DISTRIBUTION MANAGEMENT
UNIT I
Sales objectives – Functions of Sales Management – Duties and responsibilities of
Sales Manager – Types of Salesmanship – Advantages and Limitations of Salesmanship
UNIT II
Sales Planning, Sales policy – Sales organization, Structurising and managing
sales force, designing sales territories – fixing sales, quota, controlling and motivating
sales force.
UNIT III
Recruitment and selection of sales force – training of salesman Supervising
Salesman – Appraising Salesman’s performance – methods of appraisal – Compensation
of sales force – methods of compensation
UNIT IV
The Channel of distribution – Its importance – types of channels. Wholesalers &
Retailers – Brokers, Commission agents - dealers sole selling agents.
UNIT V
Potential in the distribution in India – Logistics – Physical Distribution – Supply
Chain Management
REFERENCE BOOKS:
1. Albert New Guard – The Field Sales Manager – Taraporewala
2. Bestrand Canfield & Englan Cliff, Sales Administration, Prentice Hall.
3. Richard R Still and Edward W. Cundiff, Sales Management, Prentice Hall.
4. V.S. Ramasamy, Marketing Management, MacMillan.
121
(2) CONSUMER BEHAVIOUR
UNIT I
Consumer behaviour – Determinants of Consumer behaviour – Consumer buying

process- Economic model – Psychological model – Psychographics.
UNIT II
Models of Consumer behaviour, market segmentation for understanding

consumers.
UNIT III
Environmental influences on Consumers Culture, social class : Family : Personal

influence and opinion leadership.
UNIT IV
Individual Determinants of Consumer Behaviour – Motivation and Involvement –

Information Processing – learning personality and self – concept; Attitude theories and
change.
UNIT V
Consumer Decision Processes : Problem recognition, search and evaluation –

purchasing; post purchase behaviour
REFERENCE BOOKS:
1. David Luck and Ronald Rubin – Marketing Research – Prentice and Hall of India
2. Donald Tulle and Del Hawkins – Marketing Research : Management and Method
3. David J. Loudon and Albert J Della Bitta – Consumer Behavior, Tata McGraw
Hill,2002
4. Frank Karees – Consumer Behavior and Managerial Decision Making, Prentice

Hall of India, 2002
5. Marketing Management – S.A. Sherlekar
122
Elective – III
PROJECT WORK (GROUP)
A group of 3 students will be assigned a project in the beginning of the final year.
The project work shall be submitted to the college 20 days before the end of the final year
and the college has to certify the same and submit to the University 15 days prior to the
commencement of the University Examinations.
The project shall be evaluated externally. The external examiner shall be from the
panel of examiners suggested by the board of studies from time to time.
Those who fail in the project work will have to redo the project work and submit to the
college for external examination by the University
123
Elective – III
INDUSTRIAL MARKETING
UNIT I
Introduction to Industrial Marketing –Difference between consumer and industrial
marketing –Nature of industrial marketing-understanding industrial markets and
environment.
UNIT II
Industrial market segmentation - positioning - Buyer, seller relationship –
Industrial market research- marketing intelligence.
UNIT III
Organizational buying process
The industrial consumer – Buyer motives – Buyer temperament – The special
case of purchasing by public institutions - Buyer characteristics – Customer types –
Buyer population, size, distribution – Types of purchasing organization – Business and
institutional buyers – Government buyer.
UNIT IV
Formulating industrial marketing strategy
Marketing strategy – Formulating strategy – Product development –
Determinants of product mix – Industrial marketing channels - Industrial pricing
decisions – The promotional component – Advertising – personal selling and sales
promotion.
UNIT V
Controlling industrial marketing strategy
Strategic goals – identifying marketing opportunities – goals based on market
share and on sales forecast – the marketing budget – the process of control - comparing
standards and performance – corrective action – problems in industrial selling and
marketing.
REFERENCE BOOKS
1. Industrial Marketing – Prentice Hall of India
2. Industrial Marketing - Krishna K Havaldar
3. Industrial Marketing – Richard M. Hill, Ralph S. Alexander, James S. Cross –
A.I.T.B.S Publishers, New Delhi
4. Industrial Marketing Management – Michael D. Hutt and T. V. Spech, The
Dryden Press, New York
5. Industrial Marketing Languages and concepts by R.G.A. Boland and R.M.Oxtoby.
124
5. BACHELOR OF BUSINESS ADMINISTRATION
(B.B.A.)
III SEMESTER
Core Subject : V - FINANCIAL MANAGEMENT

Theory : 15
Problems : 60
UNIT I

UNIT II

UNIT III
UNIT IV

Hypothesis)
UNIT V

Reference Books :

125
Core Subject : VI - ORGANISATIONAL BEHAVIOUR
UNIT I
Need and scope of organizational behavior - Theories of organization - Individual

difference Vs Group intelligence tests -Measurement of intelligence - Personality Tests -
Nature - Types and uses of perception.
UNIT II
Motivation - Financial and non -Financial motivational techniques - Job satisfaction -

meaning - Factors - Theories -Measurement -Morale - Importance - Employee attitudes
and behavior and their significance to employee productivity.
UNIT III
Work environment -Good house keeping practices - Design of work place - Fatigue -
Causes and prevention and their importance - Leadership -Types and theories of
leadership
UNIT IV
Group dynamics -Cohesiveness - Co-operation - Competition - Resolution - Sociometry
- Group norms - Role position status
UNIT V
Organizational culture and climate - Organizational Development
Recommended Books
1. Uma Sekaran, Organisational Behaviour Text & cases, 2nd edition,Tata McGraw Hill
Publishing CO.Ltd
2. Gangadhar Rao,Narayana ,V.S.P Rao, Organisational Behaviour 1987, Reprint 2000,

Konark Publishers Pvt.Ltd , 1 st edition
3. S.S. Khanka , Organisational Behaviour , S.Chand & Co , New Delhi .
4. J.Jayasankar , Organisational Behaviour , Margham Publications , Chennai . 3.
126
Core Subject :VII - COMPUTER APPLICATION IN BUSINESS
UNIT – I
Word Processing: Meaning and role of work processing in creating of documents,
Editing, formatting and printing documents using tools such as spell check, thesaurus,
etc., in work processors (MS Word), Electronic Spreadsheet, Structure of Spread sheet
and its applications to accounting , finance, and marketing functions of business; Creating
a dynamic/ sensitive worksheet; Concept of absolute and relative cell – reference; Using
built – in functions; Goal seeking and solver tools; Using graphics and formatting to
worksheet; Sharing data with other desktop applications ; Strategies of creating error –
free worksheet (MS Excel)
UNIT – II
Programming under a DBMS environment : The concept of data base
management system; Data field, records, and files, Sorting and Indexing data; Searching
records. Designing queries, and reports; Linking of data files; Understanding
programming environment in DBMS; Developing menu driven applications in query
language (MS – Access).
UNIT – III
Electronic Data Interchange (EDI) : Introduction of EDI - Basics of EDI; edi
standards; Financial EDI (FEDI) FEDI for international trade transaction; Applications of
EDI, Advantages of EDI; Future of EDI.
UNIT – IV
The internet and its basic concepts: Internet concept, History, Development in
India: Technological foundation of internet; Distributed computing; Client – server
computing ;internet protocol suite; Application of distributed computing ; Client server
computing; Internet protocol suite in the internet environment ; Domain Name System
(DNS); Generic Top – Level Domain (gTLD); Country code Top Level Domain (ccTLD)
– India; Allocation of second level domains; IP addresses, Internet protocol; Applications
of Internet in business, Education, Governance , etc.
UNIT – V
Information System Audit : Basic idea of information audit; - Difference with the
traditional concepts of audit; Conduct and applications of IS audit in internet
environment.
Reference Books:
1. Agarwala Kamlesh N and Agarwala Deeksha – Business on the Net –
Introduction to E-Commerce
2. Goyal – Management Information System.
3. Minoli Daniel, Minoli Emma – e Commerce Technology Handbook.
4. Kanter – Managing with informations.
127
Core Subject :VIII - MARKETING MANAGEMENT
UNIT I
Fundamentals of marketing - Role of Marketing - Relationship of Marketing with

other functional areas - concept of marketing mix-Marketing approaches - Various
Environmental factors affecting the marketing functions.
UNIT II
Buyer Behavior - Consumer goods and Industrial goods - Buying motives - Factors
influencing buyer Behaviour
Market segmentation - Need and basis of Segmentation -Targeting - positioning.
UNIT III
The Product - Characteristics - benefits - classifications - consumer goods - industrial

goods - New Product Development process - Product Life Cycle - Branding -Packaging.
UNIT IV
Physical Distribution: Importance - Various kinds of marketing channels -
distribution problems.
Sales management: Motivation, Compensation and Control of salesmen.
UNIT V
A brief overview of: Advertising - Publicity - Public Relations - personal Selling -
Direct selling and Sales promotion.
Recommended Texts
1. Philip Kotler, 2003, Marketing Management, 11th edition, Pearson Education
(Singapore) Pte Ltd, New Delhi.
2. V.S. Ramaswamy & S.Namakumari, 1994, Principles of Marketing, first edition, S.G.
Wasani / Macmillan India Ltd, New Delhi.
3. Crrainfield, Marketing Management, Palgrave Macmillan
4. Sontakki . C.N , Marketing Management, Kalyanni Publishers, Ludhiana
5. Gary Armstrong & Philip Kotler, 2003, Marketing -An Introduction, sixth edition,
Pearson Education (Singapore) Pvt Ltd, New Delhi
6. R.S.N. Pillai and Bagavathi ,Modern Marketing , S.Chand & Co , New Delhi.
7. Jayasankar, Marketing, Margham publications, Chennai.
128
Allied :III - BUSINESS STATISTICS
UNIT – I
Introduction – meaning and definition of statistics – collection and tabulation of

statistical data – presentation of statistical data – graphs and diagram – measures of
central tendency – Arithmetic mean, median, mode, harmonic mean and geometric
mean.
UNIT – II
Measures of variation – standard deviation, mean deviation – Quartile deviation –

skewness and kurtosis – Lorenz curve. Simple correlation – scatter diagram – Karl
pearson’s correlation – Rank correlations – regressions.
UNIT – III
Analysis of Time series – methods of measuring trend and seasonal variations.
UNIT – IV
Index number s- consumer’s price index and cost of living indices – statistical
quality control.
UNIT – V
Sampling procedures – simple, stratified and systematic.
Hypothesis testing – Fundamental ideas – Large sample Test – small sample test –t, F,
Chi – square (without proof) – simple applications.
REFERENCE BOOKS
1. P.R Vittal, Business mathematics & statistics

2. S.C.Gupta & V.K.Kapoor.
129
IV SEMESTER
Core Subject : IX - BUSINESS TAXATION

UNIT – I

UNIT – II

Offences and Penalties – Settlement – Appellate Provisions.
UNIT – III
UNIT - IV
UNIT- V

REFERENCE BOOKS

2. Customs Act
5. Students Guide to Income Tax by Dr. Vinod K. Singhania and Monica
Singhania.
6. Indirect Taxes – Datty
130
7. Business Taxation – T.S. Reddy & Dr. Y. Hariprasad Reddy .
Core Subject : X - BUSINESS REGULATORY FRAME WORK
UNIT I
Brief outline of Indian Contracts Act - Special contracts Act - Sale of goods Act -
Contract of Agency
UNIT II
Brief outline of Indian Companies Act 1956.
UNIT III
Brief outline of FEMA - Consumer Protection Act
UNIT IV
The laws of Trade Marks - Copyright - Patents - Designs - Trade related Intellectual
Property Rights. (TRIPS) RTP -IDRA -an overview
UNIT V
Brief outline of Cyber Laws
Recommended Text books
1. N.D.Kapoor, 1993, Business Laws, Sultan Chand, New Delhi
2. K.S.Anantharaman, 2003 Business and Corporate Laws ,Sitaraman&co. Pvt.Ltd.
3. Chandrasekaran ,2004 Sitaraman&co Pvt Ld , Intellectual Property Law
4. Bare Acts- FEMA , Consumer Protection Act
5. Acharya -2004, Intellectual Property Rights Asia Law House Publication,
131
Core Subject : XI - FINANCIAL SERVICES
UNIT I

UNIT II

UNIT III
UNIT IV
UNIT V

Involved – UTI
REFERENCE BOOKS

132
Core Subject : XII - MANAGEMENT INFORMATION SYSTEM
UNIT I
Definition of Management Information System - MIS support for planning,
Organizing and controlling - Structure of MIS - Information for decision - making.
UNIT II
Concept of System - Characteristics of System - Systems classification - Categories
of Information Systems - Strategic information system and competitive advantage
UNIT III
Computers and Information Processing - Classification of computer - Input Devices -
Output devices - Storage devices, - Batch and online processing. Hardware - Software.
Database management Systems.
UNIT IV
System Analysis and design - SDLC - Role of System Analyst - Functional
Information system - Personnel, production, material, marketing.
UNIT V
Decision Support Systems - Definition. Group Decision Support Systems - Business
Process Outsourcing - Definition and function
Recommended Books:
1. Mudrick & Ross , "Management Information Systems", Prentice - Hall of India .
2. Sadagopan , "Management Information Systems" - Prentice- Hall of India 3. CSV

Murthy -"Management Information Systems" Himalaya publishing House .
4. Dr. S.P. Rajagopalan ,"Management Information Systems and EDP " , Margham
Publications , chennai .
133
Allied :IV - OPERATIONS RESEARCH
UNIT – I
Introduction to OR – Meaning and scope – Characteristics – models in OR.LPP-

Formulation graphical method – Simplex method- Big M Method application in
Business – merits and Demerits.
UNIT – II
Transportation model – basic feasible solution – formulation, solving a TP.

Assignment models – formulation – solution.
UNIT – III
Network analysis – work break down analysis – construction – numbering of event.
Time Calculation – critical path, slack, float – application.
UNIT – IV
Queuing models- elements of queuing system – characteristics of queuing model.
UNIT – V
Decision theory – statement of Baye’s theorem application. Probability – decision

trees.
Game theory meaning and characteristics – saddle point – Dominance property.
RECOMMENDED TEXTS / REFERANCE BOOKS
1. P.R. Vittal & V.Malini, Operative Research – Margham Publications –

Chennai – 17.
2. P.K.Gupta & Man mohan, Problems in Operations Research – Sultan

Chand & sons – New Delhi
3. V.K.Kapoor, Introduction to operational Research – Sultan chand &

sons – New Delhi
4. Hamdy A Taha, Operation Research – An Introduction prentice Hall of

India- New Delhi.
134
V SEMESTER
Core Subject :XIII - BUSINESS ETHICS AND VALUES
UNIT I
Role and importance of Business Ethics and Values in Business - Definition of

Business ethics - impact on business policy and Business strategy - Role of CEO - Impact
on the Business culture.
UNIT II
Types of Ethical issues - Bribes - Coercion - Deception - Theft - Unfair Discrimination
UNIT III
Ethics internal - Hiring - Employees - Promotions -Discipline -Wages - Job

Description -Exploitation of employees
UNIT IV
Ethics External - Environment Protection - Natural - Physical -Society - Relationship

of values and Ethics - Indian Ethos - Impact on the performance.
UNIT V
Social Responsibilities of Business
Recommended Texts
1.Dr.S.Sankaran, Business Ethics and Values, Margham Publication, Chennai .
2. Mamoria & Mamoria, Business Planning & Policy, Himalaya Publication House,
Mumbai .
3. D.Senthil Kumar & Dr. A.Senthil Rajan, Business Ethics and Values, Himalaya
Publication House, Mumbai - 4.
135
Core Subject : XIV - MARKETING RESEARCH
UNIT I

UNIT II
Sampling techniques - Random - Stratified - Area - Quota

Investigator.
UNIT III
UNIT IV
UNIT V
Recommended Texts


New Delhi
5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , kalyanni Publishers,
Ludhianna .
136
Core Subject : XV - PRODUCTION MANAGEMENT
UNIT I
Production system – Introduction – Production –Productivity -Production
management – Objectives – Functions – Scope Relationship with other functional areas.
UNIT II
Production planning and control – Routing and scheduling –Dispatching –
Maintenance management – Types of maintenance-Breakdown – Preventive – Routine –
Maintenance scheduling.
UNIT III
Plant location – Introduction need for selecting a suitable location – Plant location
problems – Advantages of urban, semi – urban and rural locations – Systems view of
locations – Factors influencing plant location.-Plant layout – Plant layout problems –
Objectives – Principles of plant layout – Factors influencing layout – Types of layout.
UNIT IV
Work and method study – Importance of work study –work study

procedures –Time study –Human considerations in work study –Introduction to method
study – Objectives of method study – Steps involved in method study.-Work
measurement – Objectives of work, measurement – Techniques of work measurement –
Computation standard time- Allowance – Comparison of various techniques.
UNIT V
Quality control – Types of inspection – Centralized and decentralized – P chart – X-
Chart –Construction – Control – TQM.
Recommended Texts
1. P Khanna, Industrial Engineering & Management, Danpat Rai Publishing House

2. Martand T Telsang, , “Production Management”, S.Chand & Co, New Delhi.
3. Sharma Gagan Deep ,Gursharnjit , Harpreet Singh, Production and Operations
Management”, Kalyani Publishers , Ludhiana
4. R.Senapati, 2002,”Production and Materials Management”,ARS Publications,
Arpakkam, T.N.
137
Core Subject : XVI - MATERIAL MANAGEMENT
UNIT I
Materials management -Definition and function - Importance of materials
management
UNIT II
Integrated materials management - The concept - Service function advantages -
inventory control - Function of inventory -Importance - Replenishment stock -Material
demand forecasting -MRP - Basis tolls - Inventory control- ABC - VED - FSN analysis-
Inventory control of spares and slow moving items - EGO -ESQ -Stores planning
UNIT III
Purchase management - Purchasing - Procedure – Dynamic Purchasing - Principles -
import substitution -International purchase- Import purchase procedure
UNIT IV
Stock keeping and materials handling - Objectives - Function stare keeping - Stores
responsibilities -Location of store house -centralized store room - Equipment - security
measures - Protection and prevention of stores
UNIT V
Vendor rating - Vendor management - Purchase department -Responsibility - Buyer -
seller relationship - Value analysis - ISO -Types.
Recommended Texts:
1. Sumathi & Saravanavel, Production & Materials management, Margham
Publications,Chennai.
2. M.M. Varma, 1999, Materials Management,4th Edition, Sultan Chand & Sons, New
Delhi
3. Hill, Operations management ,Palgrave Macmillan
138
ELECTIVE – I
(1) ENTREPRENEURIAL DEVELOPMENT

UNIT I
Entrepreneurs.
UNIT II

UNIT III
Project Management
UNIT IV

UNIT V

REFERENCE BOOKS :

139
Theory
UNIT I

UNIT II

UNIT III

UNIT IV

UNIT V
Note : Theory only
Reference Books
1999.
2. Visual Basic from the Gromand Up – Gary cornell - Tata MC Graw Hill
1999.
140
VI SEMESTER
Core Subject :XVII - BUSINESS ENVIRONMENT

UNIT I
The concept of Business Environment - Its nature and significance - Brief overview of
political - Cultural - Legal - Economic and social environments and their impact on
business and strategic decisions.
UNIT II
Political Environment - Government and Business relationship in India
UNIT III
Social environment - Cultural heritage - Social attitudes - Castes and communities -

Joint family systems -linguistic and religious groups - Types of social organization
UNIT IV
Economic Environment - Economic systems and their impact of business - Fiscal
deficit - Plan investment -Five Year Planning.
UNIT V
Financial Environment - Financial system - Commercial bank Financial Institutions -

RBI Stock Exchange - lDBI - Non Banking Financial Companies NBFCs
Recommended Texts
1. Francis Cherunilam, 2000, Business environment, Himalaya Publishing House,

11th Revised Edition, India.
2. Dr.S.Sankaran , Business Environment, Margham Publications.
3. K Aswathappa , 1997, Essentials of Business Environment, Himalaya Publishing
House, 6th Edition, India.
4. Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers, Ludhiana
141
Core Subject : XVIII - SERVICES MARKETING
UNIT I
Marketing Services: Introduction growth of the service sector. The concept of service.
Characteristics of service - classification of service designing of the service, blueprinting
using technology, developing human resources, building service aspirations.
UNIT II
Marketing Mix in Service Marketing: The seven Ps: product decision, pricing
strategies and tactics, promotion of service and distribution methods for services.
Additional dimension in services marketing- people, physical evidence and process.
UNIT III
Effective Management of Service Marketing: Marketing demand and supply through
capacity planning and segmentation - internal marketing of services - external versus
internal Orientation of service strategy.
UNIT IV
Delivering Quality Service: Causes of service - quality gaps. The customer

expectations versus perceived service gap. Factors and techniques to resolve this gap.
Customer relationship management. Gaps in services - quality standards, factors and
solutions - the service performance gap - key factors and strategies for closing the gap.
External communication to the customers- the promise versus delivery gap - developing
appropriate and effective communication about service quality.
UNIT V
Marketing of Service With Special Reference To:1.Financial services, 2.Health

services, 3.Hospitality services including travel, hotels and tourism, 4.Professional
service, 5.Public utility service, 6.Educational services.
Recommended Texts
1. S.M. Jha, Services marketing, Himalaya Publishers, India

2. Baron, Services Marketing , Second Edition. Palgrave Macmillan
3 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai.
4. Thakur .G.S. Sandhu supreet & Dogra Babzan , Services marketing , kalyanni
Publishers, Ludhianna .
5.Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi .
142
Core Subject : XIX - HUMAN RESOURCE MANAGEMENT
UNIT I
Nature and scope of Human Resources Management – Differences between personnel

management and HRM – Environment of HRM – Human resource planning –
UNIT II
Induction – Training – Methods – Techniques – Identification of the training needs –

Training and Development – Performance appraisal – Transfer – Promotion and
UNIT III
Remuneration – Components of remuneration – Incentives – Benefits – Motivation –

Welfare and social security measures.
UNIT IV
Labour Relation – Functions of Trade Unions – Forms of collective bargaining-Workers’

participation in management – Types and effectiveness – Industrial Disputes and
Settlements (laws excluded)
UNIT V
REFERENCE BOOKS :
143
ELECTIVE - II
(1) CUSTOMER RELATIONSHIP MANAGEMENT
UNIT-I
Communication - need/ Mode of communication – barriers, channels of
communication - oral - written -listening skill – Verbal skill- interpersonal
communication and intra personal communication , Essentials of business letter.
UNIT -II
CRM - concept and approach - CR in competitive environment public relation and

image building
UNIT -III
Banker - customer relationship -retaining and enlarging customer base - customer

services - quality circle. .
UNIT -IV
Nature and types of customer - complaint redressal methods Talwar and Goiporia
committee report, customer service committee, customer day - Copra Forum -
ombudsman.
UNIT - V
Market Segment - Customer Data Base - Market Research. Review and Evaluation of
Customer Satisfaction.
Recommended Books
1.H.Peeru Mohamed & A. Sangadevan , Customers Relationship Management - A Step

–by – step approach , Vikas Publishing House Private Limited , Noida .
2. Mukesh Chaturvedi Abhinav , Chaturvedi , Customers Relationship Management –
An Indian Perspective , Excel Books , New Delhi .
144
VB Practicals
8. E-Banking
145
Elective - III : PROJECT WORK (GROUP)
Those who fail in the project work will have to redo the project work and submit to
the college for external examination by the University.
146
6. B.Sc. INFORMATION SYSTEM MANAGEMENT
B.Sc.(I.S.M)
III SEMESTER
Core Subject : V - FINANCIAL MANAGEMENT
Theory : 15
Problems : 60
UNIT I

UNIT II

UNIT III
UNIT IV

Hypothesis)
UNIT V

Reference Books :

147
Core Subject : VI - PROGRAMMING IN ‘C’
UNIT I
C fundamentals - Character set - Identifier and keywords - Data types - Constants -

variables - Declaration - Expressions - Statements - Operators - Arithmetic, Unary,
relations, Logical, Assignment and conditional Library functions.
UNIT II
Input/Output functions - Simple C programs - Flow of control - Control structures -

Switch, break, continue, go to statements - Comma operator
UNIT III
Functions - Defining, accessing functions - Function prototypes - Passing arguments

- recursion - Storage classes
UNIT IV
Arrays - Definition and processing - Passing arrays to function - Multidimensional

arrays - Arrays and string Structures - Pointers - Declaration, Operations on pointers,
passing pointers to functions, Pointers and arrays
UNIT V
Introduction to files - Basic concepts' of Object Oriented Programming - Classes and

Objects
REFERENCE BOOKS:
1.Gottfried B.S - Programming with C - second edition TMH Pub. Co. Lt., - New Delhi -
1996
2.Kanctkar Y - : Let us C - BPB Pub. - New Delhi – 1999
3.E. Balagurusamy - Programming in ANSI C
148
Core Subject : VII - ‘C’ PRACTICAL
1. To find max and min of numbers

2. To generate Fibonacci series
3. npr and ncr
4. Matrix addition and subtraction
5. Transpose of a Matrix Sorting - Bubble Sort
6. Sorting – bubble sort
7. Reverse a string and check for palindrome
8. Counting the number of vowels, consonants, words and white spaces in a line of text
9. Linear Search
10. Binary Search
11. Illustration of Classes and Object Concept.
149
Core Subject : VIII - MARKETING MANAGEMENT
UNIT I
Fundamentals of marketing - Role of Marketing - Relationship of Marketing with

other functional areas - concept of marketing mix-Marketing approaches - Various
Environmental factors affecting the marketing functions.
UNIT II
Buyer Behavior - Consumer goods and Industrial goods - Buying motives - Factors
influencing buyer Behaviour
Market segmentation - Need and basis of Segmentation -Targeting - positioning.
UNIT III
The Product - Characteristics - benefits - classifications - consumer goods - industrial

goods - New Product Development process - Product Life Cycle - Branding -Packaging.
UNIT IV
Physical Distribution: Importance - Various kinds of marketing channels -
distribution problems.
Sales management: Motivation, Compensation and Control of salesmen.
UNIT V
A brief overview of: Advertising - Publicity - Public Relations - personal Selling -
Direct selling and Sales promotion.
Recommended Texts
1. Philip Kotler, 2003, Marketing Management, 11th edition, Pearson Education
(Singapore) Pte Ltd, New Delhi.
2. V.S. Ramaswamy & S.Namakumari, 1994, Principles of Marketing, first edition, S.G.
Wasani / Macmillan India Ltd, New Delhi.
3. Crrainfield, Marketing Management, Palgrave Macmillan
4. Sontakki . C.N , Marketing Management, Kalyanni Publishers, Ludhiana
5. Gary Armstrong & Philip Kotler, 2003, Marketing -An Introduction, sixth edition,
Pearson Education (Singapore) Pvt Ltd, New Delhi
6. R.S.N. Pillai and Bagavathi ,Modern Marketing , S.Chand & Co , New Delhi.
7. Jayasankar, Marketing, Margham publications, Chennai.
150
Allied : III - BUSINESS STATISTICS
UNIT – I
Introduction – meaning and definition of statistics – collection and tabulation of

statistical data – presentation of statistical data – graphs and diagram – measures of
central tendency – Arithmetic mean, median, mode, harmonic mean and geometric
mean.
UNIT – II
Measures of variation – standard deviation, mean deviation – Quartile deviation –

skewness and kurtosis – Lorenz curve. Simple correlation – scatter diagram – Karl
pearson’s correlation – Rank correlations – regressions.
UNIT – III
Analysis of Time series – methods of measuring trend and seasonal variations.
UNIT – IV
Index number s- consumer’s price index and cost of living indices – statistical quality
control.
UNIT – V
Sampling procedures – simple, stratified and systematic.
Hypothesis testing – Fundamental ideas – Large sample Test – small sample test –t, F,
Chi – square (without proof) – simple applications.
REFERNCE BOOKS
1. P.R Vittal, Business mathematics & statistics

2. S.C.Gupta & V.K.Kapoor.
151
IV SEMESTER
Core Subject : IX - MANAGEMENT INFORMATION SYSTEM
UNIT I
Definition of Management Information System - MIS support for planning,
Organizing and controlling - Structure of MIS - Information for decision - making.
UNIT II
Concept of System - Characteristics of System - Systems classification - Categories
of Information Systems - Strategic information system and competitive advantage
UNIT III
Computers and Information Processing - Classification of computer - Input Devices -
Output devices - Storage devices, - Batch and online processing. Hardware - Software.
Database management Systems.
UNIT IV
System Analysis and design - SDLC - Role of System Analyst - Functional
Information system - Personnel, production, material, marketing.
UNIT V
Decision Support Systems - Definition. Group Decision Support Systems - Business
Process Outsourcing - Definition and function
Recommended Books:
1. Mudrick & Ross , "Management Information Systems", Prentice - Hall of India .
2. Sadagopan , "Management Information Systems" - Prentice- Hall of India .
3. CSV Murthy -"Management Information Systems" Himalaya publishing House .
4. Dr. S.P. Rajagopalan ,"Management Information Systems and EDP " , Margham
Publications , chennai .
152
Core Subject : X - Object Oriented Programming with C++
Unit - I
Principles of Object Oriented Programming (OOP) - Software Evaluation - OOP

Paradigm - Basic Concepts of OOP - Benefits of OOP - Application of OOP.
Unit - II
Introduction to C++ - Tokens - Keywords - Identifiers - Variables - Operators -

Manipulators - Expressions and Control Structures - Pointers - Functions - Function
Prototyping Parameters Passing in Functions - Values Return by Functions - Inline
Functions - Friend and Virtual Functions.
Unit - III
Classes and Objects - Constructors and Destructors - Operator overloading -

Type Conversions - Type of Constructors - Function Overloading.
Unit - IV
Inheritance - Types of Inheritance - Virtual Functions and Polymorphism

Constructors in inheritance - Mapping Console I/O operations.
Unit - V
Files - File Streams - File operations - File pointer - Error Handling during file
operations - Command line arguments.
Recommended Books:
1. E. Balagurusamy - Object Oriented Programming with C++ - TMH.
2. Robert Lafore - Object Oriented Programming in Microsoft C++ - Galgotia.
153
Core Subject : XI - C++ PRACTICAL
1. Practical on simple C++ programs.
2. Practicals based on concept of object oriented programming.

Function overloading, operator overloading, use of friend function.
3. Practical on use of classes, objects in C++
4. Practical based on the concept of inheritance.
154
Core Subject : XII - BUSINESS ENVIRONMENT
UNIT I
The concept of Business Environment - Its nature and significance - Brief overview of
political - Cultural - Legal - Economic and social environments and their impact on
business and strategic decisions.
UNIT II
Political Environment - Government and Business relationship in India
UNIT III
Social environment - Cultural heritage - Social attitudes - Castes and communities -

Joint family systems -linguistic and religious groups - Types of social organization
UNIT IV
Economic Environment - Economic systems and their impact of business - Fiscal
deficit - Plan investment -Five Year Planning.
UNIT V
Financial Environment - Financial system - Commercial bank Financial Institutions -

RBI Stock Exchange - lDBI - Non Banking Financial Companies NBFCs
Recommended Texts
1. Francis Cherunilam, 2000, Business environment, Himalaya Publishing House, 11th
Revised Edition, India.
2. Dr.S.Sankaran , Business Environment, Margham Publications.
3. K Aswathappa , 1997, Essentials of Business Environment, Himalaya Publishing
House, 6th Edition, India.
4. Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers, Ludhiana
155
Allied : IV - OPERATIONS RESEARCH
UNIT – I
Introduction to OR – Meaning and scope – Characteristics – models in OR.LPP-

Formulation graphical method – Simplex method- Big M Method application in
Business – merits and Demerits.
UNIT – II
Transportation model – basic feasible solution – formulation, solving a TP.

Assignment models – formulation – solution.
UNIT – III
Network analysis – work break down analysis – construction – numbering of event.

Time Calculation – critical path, slack, float – application.
UNIT – IV
Queuing models- elements of queuing system – characteristics of queuing model.
UNIT – V
Decision theory – statement of Baye’s theorem application. Probability – decision

trees.
Game theory meaning and characteristics – saddle point – Dominance property.
Recommended Books
1. P.R. Vittal & V.Malini, Operative Research – Margham Publications –

Chennai – 17.
2. P.K.Gupta & Man mohan, Problems in Operations Research – Sultan
Chand & sons – New Delhi
3. V.K.Kapoor, Introduction to operational Research – Sultan chand &
sons – New Delhi
4. Hamdy A Taha, Operation Research – An Introduction prentice Hall of
India- New Delhi.
156
V SEMESTER
Core Subject : XIII - VISUAL BASIC PROGRAMMING
UNIT I
Data Types - String - Numbers - Variables - Text boxes - Labels - Creating controls -
Tool box Name property\
Command button - Access Keys - Image Controls \message Boxes Grid Editing tools.
UNIT II
Displaying Information - Determinate Loops - Indeterminate Loops - Conditional

Built in Functions - Customizing a Form - Writing Simple programs.
UNIT III
Functions and procedures - Lists - Arrays - Control Arrays Combo Boxes - Grid
Control - Do Events and Sub Main
UNIT IV
Error Trapping - Event Handling - Module - Monitoring Mouse Activity - Dialog

Boxes - Common Controls - Menus
UNIT V
Error Trapping - MDI Forms - Database Connectivity using Data Control and DAO.
REFERENCE BOOKS:
1. Visual Basic 6 - The Complete Reference - Noel Jerke - Tata McGraw Hill 1999.
2. Visual Basic from the Ground up - Gary Cornell - Tata Mc Graw Hill 1999
157
Core Subject : XIV - VISUAL BASIC -PRACTICAL
1) Develop simple calculator
2) Event handling using wring timer control
3) Performing cascading windows operation (horizontal & Vertical & tiles)
4) Changing the color, font and size of text.
5) Implementation of Drag and Dropevents using images.
6) Payroll Processing
7) Inventory Management
8) E-Banking
9) Work Flow Applications
10) Electricity Bill
158
Core Subject : XV - PRODUCTION MANAGEMENT
UNIT I
Production system – Introduction – Production –Productivity Production management
– Objectives – Functions – Scope Relationship with other functional areas.
UNIT II
Production planning and control – Routing and scheduling –Dispatching –
Maintenance management – Types of maintenance-Breakdown – Preventive – Routine –
Maintenance scheduling.
UNIT III
Plant location – Introduction need for selecting a suitable location – Plant location
problems – Advantages of urban, semi – urban and rural locations – Systems view of
locations – Factors influencing plant location.-Plant layout – Plant layout problems –
Objectives – Principles of plant layout – Factors influencing layout – Types of layout.
UNIT IV
Work and method study – Importance of work study –work study

procedures –Time study –Human considerations in work study –Introduction to method
study – Objectives of method study – Steps involved in method study.-Work
measurement – Objectives of work, measurement – Techniques of work measurement –
Computation standard time- Allowance – Comparison of various techniques.
UNIT V
Quality control – Types of inspection – Centralized and decentralized – P chart – X-
Chart –Construction – Control – TQM.
Recommended Texts
1. P Khanna, Industrial Engineering & Management, Danpat Rai Publishing House

2. Martand T Telsang, , “Production Management”, S.Chand & Co, New Delhi.
3. Sharma Gagan Deep ,Gursharnjit , Harpreet Singh, Production and Operations
Management”, Kalyani Publishers , Ludhiana
3. R.Senapati, 2002,”Production and Materials Management”, ARS Publications,

Arpakkam, T.N.
159
Core Subject : XVI - MARKETING RESEARCH
UNIT I

UNIT II
Sampling techniques - Random - Stratified - Area - Quota -

Investigator.
UNIT III
UNIT IV
UNIT V
Recommended Texts


New Delhi
5. Gupta Sunil ,Bansal .S.P. & Verma O.P.,Marketing Research , Kalyani Publishers,
Ludhianna
160
ELECTIVE – I
(1) PROGRAMMING IN JAVA
UNIT I
Internet Basic-introduction to html -list -creating table -linking document -frames-
graphics to html doc-style sheet-sty lie sheet basic-add style to document-creating style
sheet rules-style sheet properties - font -text-li~tcolor and background color-box-display
properties.
UNIT II
Introduction to java script-advantage of java script-java script syntax data type-
variable -array-operator and expression-looping constructor, function-dialog box.
UNIT III
JavaScript document object model - Introduction - Object in HTML - Event
Handling - Window Object - Document object - Form Object Navigator object - Screen
object - Build in Object - User defined object Cookies.
UNIT IV
ASP.NET Language Structure - Page Structure - Page event. Properties &
Complier Directives. HTML server controls - anchor, Tables Forms, Files. Basic Web
server Controls - Label, Textbox, Button, Image Links, Check & Radio Button,
Hyperlink. Data List Web Server Control - Check box list, Radio button list, Drop down
list, List box, Data and Repeater.
UNIT V
Request and Response Objects, Cookies, Working with Data OLEDB connecting
class, command class, transaction class, data adaptor class, data set class. Advanced
Issues - E-mail, Application Issues, Working with IIS and page Directives, Error
handling. Security - Authentication, I P Address, Secure by SSL & Client Certificates.
Reference Books:
1. L Bayross, Web Enable Commercial Application Development Using HTML,
DHTML, Javascript, Perl CGL, BPB, Publication , 2000.
2. J Jaworski, Mastering Javascript, BPB Publications, 1999.
3. T.A. Powell, Complete Reference HTML (Third Edition),2002.
4. G. Buczek, ASP.NET Developers Guide, TMH, 2002.
161
(2) ENTREPRENEURIAL DEVELOPMENT
UNIT I
Entrepreneurs.
UNIT II

UNIT III
Project Management
UNIT IV
Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements –

Role of Government in organizing EDPs – Critical evaluation.
UNIT V

REFERENCE BOOKS :
162
VI SEMESTER
Core Subject : XVII - HUMAN RESOURCE MANAGEMENT
UNIT I
Nature and scope of Human Resources Management – Differences between personnel

management and HRM – Environment of HRM – Human resource planning –
UNIT II
Induction – Training – Methods – Techniques – Identification of the training needs –

Training and Development – Performance appraisal – Transfer – Promotion and
UNIT III
Remuneration – Components of remuneration – Incentives – Benefits – Motivation –

Welfare and social security measures.
UNIT IV
Labour Relation – Functions of Trade Unions – Forms of collective bargaining-Workers’

participation in management – Types and effectiveness – Industrial Disputes and
Settlements (laws excluded)
UNIT V
1. REFERENCE BOOKS :
163
Core Subject : XVIII - E- BUSINESS
UNIT I
Introduction to electronic business - meaning - value chains - the Internet and the
web - infrastructure for e-business
UNIT II
Web based tools for e - business - e - business software - overview of packages
UNIT III
Security threats to e - business - implementing security for e - commerce and

electronic payment systems.
UNIT IV
Strategies for marketing, sales and promotion - B2C and strategies for purchasing
and support activities - B2B - web auction virtual - web portals
UNIT V
The environment of e-business - international - legal ethical - tax issues - business

plan for implementing e-business
REFERENCE BOOKS:
1. Garry P Schneider and James T Perry - Electronic Commerce, Course technology,

Thomson Learning, 2000
2. Diwan, Prag and Sunil Sharma - E-Commerce - Managers guide to E-Business
3. Kosivr, David - Understanding E-Commerce
164
Core Subject : XIX - SOFTWARE PROJECT MANAGEMENT
UNIT I
Introduction - Defining a software development process - Identify the software

model - Activities - Relationship among activities - document information on each
activity Tailoring - improving the process - Discipline - Need for Implementing discipline
- Personality Traits - Management Tools.
UNIT II
Project Planning - Top down and bottom up planning Types of activity - Duration -
Critical path
UNIT III
Project Tracking: Overview of project process - tracking meetings - Recovery plans
UNIT IV
Product requirements and specifications - Product requirements - Objectives -

Customer problem solving Specification - Final product – Testing
UNIT V
Software Quality Assurance: Software quality and software quality assurance -

Software reviews - Formal technical reviews - Software quality - Formal approaches to
SQA - Software
reliability - A software quality assurance approach
REFERENCE BOOKS:
1. Neil Whitten - Managing software development projects for success, John Wiley and
sons
165
2. Roger S Pressman - Software engineering - McGraw Hill
3. Watts Humphrey - managing software Process, Addison Wealey
ELECTIVE – II
(1) WEB TECHNOLOGY
1. Create a simple page introducing you, how old you are, what you do, what you like
and dislike. Modify the introduction to include a bullet list of what you do and put list the
5 things you like most and dislike as numbered list Create another page about your
favourite hobby, and link to (and from) your main page. Center something and put a
quote on one of your pages.
2. Put an existing image on a web page. Create a table, use a heading an; at least one use
of row span/col span.colour a page and some text with a page. link to another site.
3. Create a new file called index, html.

 Put the normal HTML document structure tags in the file. Give it a title.
 At the bottom of page (i.e the last thing between the tags) put the following
 A horizontal rule.
 A link to your email address (with your name between the tags); remember to
put the link to your email address within address tags..
 A line break.
 The date (1 have this same structure of the bottom of this page.
Above this block (which is called the footer), put a title in heading tags.
Add some text describing yourself (you can split this into multiple headings and
paragraphs as you wish).
4. Write a script to create an array of 10 elements and display its contents.
5. Write a function in JavaScript that takes a string and looks at it character by character.
6. Create a simple calculator using fields. Have two fields for number entry & one field
for the result. Allow the user to be able to use to use plus, minus, multiply & divide.
7. Create a document and add a link to it. When the user moves the mouse over the link,
it should load the linked document on its own. (User is not required to click the link).
8. Create a document, which opens a window without a toolbar, address bar or a status
bar that unloads itself after one minute.
166
Elective – II : (2) SPSS & TALLY ACCOUNTING PACKAGE
(i) STATISTICAL & ACCOUNTING APPLICATION PACKAGE

(Lab Based Practical Paper)
Computerized Accounting - Tally Accounting Software
UNIT I
Tally-origin- General Features- Accounting features-Inventory feature-Starting TALLY

Start up screen component-Processing icons –Multilingual feature of TALLY- Quit
TALLY
UNIT II
Company creation –creating, selecting, deleting, shutting a company –altering company

details- changing data directory –auto selection of company
UNIT III
Pre defined groups in TALLY- Primary groups-sub groups- creation of user defined
primary groups – display- alteration of groups-Ledger Accounts-creations, display,
alteration, deletion
UNIT IV
Tally vouchers-Meaning-Payment vouchers-Receipt vouchers-entering, deleting,

Canceling, printing a voucher- Post dated vouchers
UNIT V
Security Control- Meaning, need- creation, Display, alteration of security –TALLY Audit-
features-conduct
Recommended Text Books:
1. Tally Bible by V. Sundaramoorthy
2. Tally – V. Palanivel , Margham Publications, Chennai
167
(ii) SPSS - STATISTICAL PACKAGE FOR SOCIAL SCIENCES
1. Construction of Frequency tables

(a) Univariate Frequency tables
(b) Cross- Tabulation
2. Graphical representation of Data
(a) Bar diagram – Simple Bar diagram, Multiple Bar Diagram,
Sub divided Bar Diagram,
(b) Histogram
(c) Pie Diagram
3. Calculation of Measures of Central Tendencies
(a) Mean, Median and Mode
(b) Geometric mean
4. Calculation of Methods of Dispersion
(a) Standard Deviation
(b) Quartiles
(c) skewness
(d) Kurtosis
5. Calculation of Correlation Coefficient
(a) Karl Pearson’s Correlation Coefficient
(b) Spearman’s Rank Correlation Coefficient
6. Calculation of Regression Trend
(a) Trend Line
7. Test of Significance for Single and two Samples – Large Sample Test (Z-Test)
(a) Test for Mean
(b) Test for Proportion
(c) Test for Standard Deviation
8. Test of Significance for Single and two Samples – Small Sample Test (t-Test, F-
test)
(a) Test of Mean
(b) Test of Variances
9. Non-Parametric Test
(a) One –Way Chi-square test (test for Homogeneity)
(b) Two–Way Chi-square test (test for Attributes)
10. Test of Homogeneity of Means for more than 2 samples
(a) One –Way ANOVA
(b) Two–Way ANOVA\
Recommended Text Books:

1. SPSS for Beginners, 1999 Vijay Gupta ,Published by VJBooks Inc.
2. Levine’s Guide to SPSS for Analysis of Variance.2nd Edition, Melanie C. Page,
168
Sanford L. Braver and David P. MacKinnon, LAWRENCE ERLBAUM
ASSOCIATES, PUBLISHERS2003 Mahwah, New Jersey, London.
ELECTIVE – III : PROJECT WORK (GROUP)
Those who fail in the project work will have to redo the project work and submit to
the college for external examination by the University.
**********************
169
ùNuû]l TpLûXd LZLm
PART- I RÁr
SYLLABUS
(CBCS)
Aû]jçl ThPl T¼lél ÀÃîLðdám IkRôiå Jìeá êû\lThP úUtT¼lél

ÀÃîLðdám ùTôçYô]ç.
(Common to all U.G. courses and Five Year Integrated P.G. courses 2008-2009)
Øu\ôm TìYm (Third Semester)
1. ùNnës
¾ìdá\s - AuéûPûU - A¾LôWm 8
LpÅ - A¾LôWm 40
úLsÅ - A¾LôWm 42
AÈîûPûU - A¾LôWm 43
ºXlT¾LôWm – YZdáûW LôûR

U½úULûX – 17. EXL A\Å édL LôûR
£YLºkRôU½ – ÅUûXVôo CXmTLm (42 TôPpLs)
LmTWôUôVQm– áLlTPXm (46 TôPpLs)
ùTÃV éWôQm – LôûWdLôp AmûUVôo éWôQm
2. CXdLQm:
ùNnës Tá¾ÂÄìkç A½ CXdLQm Uhåm.
3. ºñLûR:
170
AÈOo AiQôÅu ºñLûRLs:
1. ùLôdLWdúLô
2. NúWô_ô B\Qô
3. úTn K¼l úTôfã
4. 1938-40 Jì Y£LW YWXôñ
5. Nôç
6. ùNqYôûZ
7. ùTôeLp TÃã
8. úYûX úTôfã
9. ÅïléWm Nk¾lé
10. LôÄZkRôs
AÈOo AiQôÅu Öt\ôiå ÅZôÅû] Jh¼ úUúX áÈlÀhP ºñLûRLs Tj¾û]f

ùNuû]l TpLûXd LZLm Rm ùNôkRl T¾lTôL ùYÇÂP úYiåùUuñ ClTôPj
¾hPd áï úYi¼d ùLôs¸u\ç.
ApXç
“Sôtñ” – CXd¸Vf ºkRû] 2000 Bm Bi¼u TuÉWiå º\kR ºñLûRLs. Yô]¾

T¾lTLm, 13, §]RVôð ùRì, ¾.SLo, ùNuû] – 17. Øu\ôm T¾lé – 2004.
4. TôPm RïÅV CXd¸VYWXôñ:

¨¾ CXd¸VeLs, ImùTìeLôlÀVeLs, úNôZo LôX CXd¸VeLs.
5. TVuTôhåj RÁr: TôoûY (2005-06 ùNuû]l TpLûXdLZLl

TôPj¾hPj¾p Es[T¼)
1. ALW YÃûNl TåjRp
2. Jì ùTôìs áÈjR TX ùNôtLs
3. TX ùTôìs áÈjR Jì ùNôp
4. Gïjçl ÀûZ ¨dLm
5. Jtñl ÀûZLû[ ¨d¸ GïçRp
6. ùRôPol ÀûZ ¨dLm
7. À\ùUôÆf ùNôtLû[ ¨d¸ GïçRp.
171
SôuLôm TìYm (Fourth Semester)
1. ùNnës:
é\Sôàñ : 212, 213, 214, 215, 216
A. 212 Tô¼VYo – ÀºWôkûRVôo, úLôlùTìgúNôZÉu UôiûTl Tô¼Vç. ¾ûQ

– CVuùUôÆ
“èeúLô VôùW] Å]Åu GeúLôd....”
(10 A¼Ls)
B. 213 Tô¼VYo – épXôtßo GÂt\Â]ôo. úLôlùTìgúNôZu Ru UdLsúUp

úTôìdá GïkR úTôç Tô¼Vç.
Ygºj ¾ûQ, çûQ Ygºjçû\
“UiPUo AhP URòûP úSôu\ôs”.
(24 A¼Ls)
C. 214 úLôlùTìgúNôZu YPd¸ìkR úTôç Tô¼Vç. ùTôçÅVp ¾ûQ,

ùTôìiùUôÆdLôgºjçû\
“ùNnáYm ùLôpúXô SpÅû] G]úY”
(13 A¼Ls)
172
D. 215 úLôlùTìgúNôZu ÀºWôkûRVôo YìYôo G]l Tô¼Vç. TôPôi ¾ûQ;
CVuùUôÆjçû\
“LûYd L¾o YW¸u AûYléñ YôdLp...”
(9 A¼Ls)
E. 216 úLôlùTìgúNôZu TôPp. TôPôi¾ûQ; CVuùUôÆj çû\.
“úLhPp Uôj¾ûW ApXç VôYçm....”

(12 A¼Ls)
áñkùRôûL : TôPp Gi. 2, 3, 16, 20, 31, 40, 49, 69, 124,
167
Tô. Gi. 2 - áÈgºj¾ûQ - RûXYu Ïtñ

Cû\V]ôo - “ùLôeáúRo YôrdûL ....” 5
Tô. Gi.3 - áÈgºj¾ûQ - RûXÅ Ïtñ
úRYáXjRôo - “¿Xj¾òm ùTÃúR....” 4
Tô. Gi.16 - TôûXj¾ûQ - úRôÆ Ïtñ
TôûX Tô¼V - “Es[ôo ùLôpúXô úRôÆ!.... 5
ùTìeLåeúLô
Tô. Gi.20 - TôûXj¾ûQ - RûXÅ Ïtñ
úLôlùTìgúNôZu - “Aìðm Auém ¨d¸j...” 4
Tô. Gi.31 - UìRj¾ûQ - RûXÅ Ïtñ
B¾Uk¾Vôo - “Us[o á¯¸V ÅZÅ]ôím 6
Tô. Gi.40 - áÈgºj¾ûQ - RûXYu Ïtñ
ùNméXlùTVp ¨Wôo - “Vôëm Oôëm...” 5
Tô. Gi.49 - ùSnRp ¾ûQ - RûXÅ Ïtñ
AmØY]ôo - “A½t TpXu]..... 5
173
Tô. Gi.69 - áÈgºj¾ûQ - úRôÆ Ïtñ
LåkúRôh LW®W]ôo - “LìeLi RôdLûX... 6
Tô. Gi. 124 - TôûXj¾ûQ - úRôÆ Ïtñ
TôûX Tô¼V
ùTìeLåeúLô - “EUQo úNokç 4
Tô. Gi. 167 - êpûXj¾ûQ - ùNÅÄjRôn Ïtñ
ÏPÛo¸Zôo - “êÇRÂo ÀûNkR.... 6
174
LÄjùRôûL : ùSnRtLÄ 133 – “UôUXo êiP .....
TôûXdLÄ 9 – “GÈjRìL¾oj....
Th¼]lTôûX – êïYçm
CXdLQm : ¾ûQ, çû\, Å[dLm

SôPLm : “Tôi¼Vu TÃã” – TôW¾RôNu
CXd¸V YWXôñ : TôPm RïÅV CXd¸V YWXôñ
NeL CXd¸VeLs : Tôhåm ùRôûLëm
ùUôÆùTVolé : AíYXLd L¼Rm (Be¸Xj¾Äìkç RÁÆp ùUôÆùTVojRp)
CPm ãh¼l ùTôìs Å[dLm ùNnëh Tá¾Âp AûURp úYiåm.
Rôs – 3 TìYêû\ (Semester Pattern) Øu\ôm TìYm
Å]ôjRôs AûUlé êû\ : Å]ôdLs T¸oî

Third Semester
TôPm Tá¾ -A Tá¾ - B Tá¾ - C

ùNnës 4 4 2
CXdLQm 1 - -
ºñLûR - - 1
CXd¸V YWXôñ 3 2 2
TVuTôhåj RÁr 4 1 0
ùUôjRm 12 7 5
U¾lùTiLs 10x2=20 5x5=25 3x10=30
Uô¾Ã Å]ôjRôs – Rôs III
175
Øu\ôm TìYm
TìYêû\ (Semester Pattern)
LôXm : 3 U½ U¾lùTiLs : 75
Tá¾ - A
GûYúVòm Tjç Å]ôdLðdá 30 ùNôtLÇp ÅûP RìL 10x2=20
1. AuÀXôo, AuéûPúVôo B¸úVôo GjRûLVYo G] YsðYo ùUôÆ¸\ôo?
2. YôÂt LôlúTôu Tôi¼VÉPjç LiQ¸Âu úRôt\jûRl TtÈd ÏñY] VôûY?
3. “Auû]! úLs ¨ BìÂo UìjçÅ
çuÉV GuúSôn çûPlTôn!” – CPm ãh¼l ùTôìs Å[dáL.
4. áLÉu CVpéLû[d LmTu EûWjR YÆ EûWdL.
5. EYûU A½ûVf NôuñPu Å[dáL.
6. C[eúLôY¼Ls TtÈf ºñáÈlé YûWL.
7. LmTu Gï¾V À\ ÖpLs VôûY?
8. ¨¾ CXd¸VeLs Sôuá áÈlÀåL.
9. ÀuYìm ÖpLû[ ALWYÃûNl TåjçL.

StÈûQ, ALSôàñ, áñkùRôûL, TÃTôPp, LÄjùRôûL, é\Sôàñ, IeáñÖñ,
T¾tñlTjç
10. ¿Xî, OôÂñ B¸VYtû\d áÈdám ùNôtLs CWi¼û] êû\úV GåjùRïçL.
11. ÀûZ ¨d¸ GïçL.

A. UdLp ÏhPm Å[ôÅp Aû[ úUô¾]
B. ×dLp Gs[ôm úNôû[Âp ×jçd áíe¸Vç.
12. úRûYVô] CPeLÇp YpùXôtñ CåL.

A. LiûQ LôlT¾ím A¾L LYûX AkR Uô®Wodá Ru RônSôhå UiûQ
LôlT¾úX Eiå.
B. U]éïdLm, EQofº ùTìdá B¸VYtÈtá º\kR Y¼LôXôL Åû[Vôhå
AûU¸\ç.
176
Tá¾ - B
GûYúVòm Ikç Å]ôdLðdá 200 ùNôtLÇp ÅûP RìL. 5x5=25
13. úLôlùTìkúRÅ LiP §dL]ôûYl TtÈd ÏñL.

14. áLu CWôUÀWôû] ÅìkúRômÀV TôeûL EûWdL.
15. Ru ULu £YLòdá ÅNûV, EûWjR AÈîûWLs VôûY?
16. U½úULûXÂPm EQî ùTt\ LôVNi¼ûL Ru YWXôtû\ EûWjR Tôe¸û]
GïçL.
17. ¾ìjRdL úRYo TtÈd áÈlé YûWL.
18. ùTÃVéWôQm TtÈd áÈlé RìL.
19. YpùXôtñ Áám Å¾Ls Ik¾û]f NôuñPu Å[dáL.
Tá¾ - C
GûYúVòm Øu\òdá 500 ùNôtLÇp ÅûP RìL 3x10=30
20. AÈîûPûU TtÈ YsðYo Ïñm LìjçdLû[j ùRôájç YûWL.
21. LiQ¸ YZdáûWjR Tôeá, Tôi¼Vu Ïtñ B¸VYtû\ Å[d¸ GïçL.
22. CWhûPd LôlÀVeLs G] YZeáYRtáÃV LôWQeLû[ Å[dáL.
23. ºñLûRÂu úRôt\êm Y[ofºëm TtÈd LhåûW YûWL.
24. ºñLûRLÇp – Juñ
177
Rôs – 4 SôuLômTìYm (Fourth Semester)
TôPm Tá¾ -A Tá¾ - B Tá¾ - C

ùNnës 5 4 2
CXdLQm 3 - -
SôPLm - 2 1
CXd¸V YWXôñ 4 1 1
ùUôÆ ùTVolé - - 1
ùUôjRm 12 7 5
U¾lùTiLs 10x2=20 5x5=25 3x10=30
CXd¸V YWXôñ TôPm RïÅV Tá¾
178
RÁr – Rôs 4
TìYêû\ (Semester Pattern)
Uô¾Ã Å]ôjRôs – SôuLôm TìYm
LôXm : 3 U½ U¾lùTiLs : 75
Tá¾ - A
GûYúVòm Tjç Å]ôdLðdá 20 ùNôtLÇp ÅûP RìL 10x2=20
1. EQofº JjR ShÀtá GåjçdLôhPôn YôrkRYo Vôo?

2. Cû\V]ôo TôPp áÈjç YZeám éWôQf ùNn¾ Vôç?
3. áñkùRôûLl TôPp éû]kR AWN áXjRYo CìYo ùTVûW èm
TôPlTá¾ÂÄìkç EûWdL.
4. èm TôPlTá¾Âp Es[ LÄjùRôûLl TôPpLs CWiåm GqùYq ¾ûQ
NôokRûY? Tô¼V éXYo Vôo?
5. “ùLôå úUÆ SûN EZYo
ùSåèLjç TLp úTôX
Såî¸u\ Suù]gºú]ôo” – CPm ãh¼l ùTôìs Å[dáL.
6. TôPôi ¾ûQ TtÈ Å[dáL.
7. ùTôçÅVp Gu\ôp Gu]?
8. áÈgºj¾ûQ TtÈ Å[dáL.
9. GhåjùRôûLÂp Es[ ALlùTôìs ÖpLs Sôuá EûWdL.
10. TjçlTôh¼p CWiå ÖpLs JìYúW CVtÈVûUdá CWiå NôuñLs RìL.
11. RÁrSôPL EX¸u RkûR G]l úTôt\lThPYo Vôo?
12. TjçlTôh¼p A¼ A[Åp ÁLl ùTÃV Öp Gç? ÁLf ºÈV Öp Gç?
Tá¾ - B
GûYúVòm Ikç Å]ôdLðdá 200 ùNôtLÇp ÅûP RìL. 5x5=25
13. úLôlùTìgúNôZu YPdá úSôd¸ EiQô úSôuÀìkR úTôç

ÀºWôkûRVôo Ruû]d LôQ YìYôo GuTç áÈjçl Tô¼V TôPûX Å[dáL.
14. èm TôPlTá¾Âís[ áÈgºj ¾ûQ TtÈV áñkùRôûLl TôPpLÇp

CWi¼û]j ¾ûQ, çû\ Å[dLeLðPu GïçL.
179
15. TôûXd LÄÂp úRôÆ RûXYÉPm ÏÈV EX¸Vp Tié SXuLðdáÃV
Å[dLjûRd ÏñL.
16. Tôi¼Vu TÃºp Au]j¾tá BjRôs ¸ZÅ ERÅV TôeûL EûWdL.
17. ®WlTu LPûU EQoîPu ùNVXôtÈVûRd ÏñL.
18. ALSôàñ TtÈd áÈlé YûWL.
19. BtñlTûP ÖpLÇp GûYúVòm CWiPû]l TtÈ GïçL.
Tá¾ - C
GûYúVòm Øu\òdá 500 ùNôtLÇp ÅûP RìL 3x10=30
20. ùSnRt LÄlTôPûXj ¾ûQ, çû\LðPu Å[dáL.
21. LÃLôt ùTìY[jRôÉu º\lûTl Th¼]lTôûX YÆ EûWdL.
22. TôW¾RôNu Tôi¼Vu TÃºp éWhºd LìjçdLû[ ùYÇlTåjçm Tôe¸û]
GïçL.
23. RÁr SôPLeLÇu úRôt\êm Y[ofºëm TtÈ Jì LhåûW YûWL.
24. ùUôÆ ùTVolé – AWã BûQd L¼ReLs.
180
PART-I HINDI
(CBCS)
SYLLABUS
II YEAR – III SEMESTER

PART – I: PAPER – III OLD POETRY, HISTORY OF HINDI LITERATURE
(UP TO REETHI KAAL)
SYLLABUS
1. OLD POETRY
PRESCRIBED TEXT BOOK : POETRY SELECTION (2007)

University Publications,
University of Madras
LESSONS PRESCRIBED: 1. Kabir ( Dohe only)
2.Surdas (First 5 Pad only)
3. Tulasidas (Kevat Prasang only)
4. Raheem (First 12 Dohe only)
5. Tirukkural (First 12 Kural only)
2. HISTORY OF HINDI LITERATURE :
LESSIONS PRESCRIBED : 1. Kaal Vibhajan

2. Veergatha Kaal Athava Aadi Kaal – Pramukh
Kavi aur Rachanayen, - Raaso ki Pramanikatha
3. Bhakthi Kaal – Pramukh Kavi aur Rachanayen-
Nirgun aur sagun Bhakthi Sahithya ki Viseshatayen
4. Reethi Kaal – Pramukh Kavi – aur Rachanayen –
Reethi Kaal ki Viseshatayen
REFERENCE BOOKS : 1. Hindi Sahithya Yug aur Pravrithiya

By Dr. Shiva Kumar Varma
Ashok Prakashan
Nayi Sarak, New Delhi - 6
2. Hindi Sahithya ka Vivechanatmak Itihas
By Raj Nath Sharma
Vinod Pustak Mandir, Agra
181
PART – I : PAPER – III OLD POETRY, HISTORY OF HINDI LITERATURE
(UP TO REETHI KAAL)
QUESTION PAPER PATTERN CREDITS : 3
Time : 3 Hours Maximum

Marks : 75
SECTION – A (5x3= 15)

I Answer any 5 out of 8 Questions . Give Answer in 50 Words
i) 1 to 4 from Poetry Selection

ii) 5 to 8 from Hindi Sahithya ka Itihas
SECTION – B (4x5= 20)

II. a) Four Annotations out of Six
(Q. No 9 to 15 annotations from Poetry Selection)
SECTION C - (4X 10 = 40)

III. Answer in 500 Words
1)Literary Evaluation of Poems 2 out of 3 (2X10 = 20)

(Q. No. 16 to 18)
2) Essays from History of Hindi Literature 1 out of 2 (1X10 = 10)

(Q. No. 19 to 20)
3) Brief note on Poets and writings (1X10 = 10)

(Any 2 out of 4)(Q. No. 21)
182
IV SEMESTER
PART – I: PAPER – IV MODERN POETRY, HISTORY OF HINDI LITERATURE
(AADHUNIK KAAL)
SYLLABUS
1. MODERN POETRY
PRESCRIBED TEXT BOOK : POETRY SELECTION (2007)

University Publications,
LESSONS PRESCRIBED: 1. Apana sansar (Maithili Saran Gupth)
2.Chinta (Only) (Jayasahankar Prasad)
3. Murjhaya Hua Phool ( Mahadevi Varm)
4. Tum Logon se Door ( Nagarjun)
5. Sneha Path (Bhavani Prasad Mishra)
6. Nimna Madhya Varg (Prabhakar Machve)
7. Aanevalon se Ek Sawaal (Bharat Bhooshan Agarwal)
8. Bharat Ki Aarathi (Shamsher Bahadur singh)
2. HISTORY OF HINDI LITERATURE :

LESSIONS PRESCRIBED : 1. Chayavaad ki Pramukh Pravrithiya
2. Pragathivaad ki Viseshatayen
3. Nayee Kavitha Ki Visheshatayen
4. Hindi Kahaniyon ka Vikas
5. Hindi naatak aur Ekankiyon ka vikaas
6. Brief Note on the writers and their works -
Bharatendu, Dwivedi, Jayasankar Prasad, Maithilisharan
Guptha, Nirala, Mahadevi Varma, Dinakar,
Naresh Mehata, Premchand, Yashpaal,
Jainendra Kumar, Mohan Rakesh, Phaniswarnaath Renu
REFERENCE BOOKS : 1. Hindi Sahithya Yug aur Pravrithiya
By Dr. Shiva Kumar Varma
Ashok Prakashan
Nayi Sarak, New Delhi - 6
3. Hindi Sahithya ka Vivechanatmak Itihas
By Raj Nath Sharma
Vinod Pustak Mandir, Agra
183
PART – I : PAPER – IV MODERN POETRY, HISTORY OF HINDI LITERATURE
(AADHUNIK KAAL)
QUESTION PAPER PATTERN CREDITS : 3
Time : 3 Hours Maximum

Marks : 75
SECTION – A (5x3= 15)
I Answer any 5 out of 8 Questions . Give Answer in 50 Words
iii) 1 to 4 from Poetry Selection

iv) 5 to 8 from Hindi Sahithya ka Itihas
SECTION – B (4x5= 20)
II. a) Four Annotations out of Six

(Q. No 9 to 15 annotations from Poetry Selection)
SECTION C - (4X 10 = 40)
III. Answer in 500 Words
1)Literary Evaluation of Poems 2 out of 3 (2X10 = 20)

(Q. No. 16 to 18)
2) Essays from History of Hindi Literature 1 out of 2 (1X10 = 10)

(Q. No. 19 to 20)
3) Brief note on Poets and writings (1X10 = 10)

(Any 2 out of 4)(Q. No. 21)
184
Appendix – 28(S)
CHOICE BASED CREDIT SYSTEM
SECOND YEAR (i.e. III & IV semester)
SYLLABUS
(w.e.f. 2008-2009)
(Common to all U.G. Courses and Five Year Integrated P.G. Courses)
PART – I FRENCH
SEMESTER III
Title of Paper : Paper III: Language and Cultural - I
Syllabus : Selected tales from De Bouche à Oreille : contes favoris

Ed : C Krishnan, R Richelot, M Gousset, Saraswathi Publications,
New Delhi, 2009
Selected tales from De Bouche à Oreille : contes favoris
Livret de fiches d’activités
Ed : C Krishnan et al, Saraswathi Publications, New Delhi, 2009
SEMESTER IV
Title of Paper : Paper IV: Language and Cultural - II
Syllabus : Selected tales from De Bouche à Oreille : contes favoris

Ed : C Krishnan, R Richelot, M Gousset, Saraswathi Publications,
New Delhi, 2009
Selected tales from De Bouche à Oreille : contes favoris
Livret de fiches d’activités
Ed : C Krishnan et al, Saraswathi Publications, New Delhi, 2009
185
Department of French
Detailed Syllabus for Foundation French
UG programme and 5 year integrated post graduate programme

Applicable for students from the academic year 2009-2010 onwards
Semester III
The following passages from «De Bouche à Oreille : Contes favoris » and the
corresponding pages from the « De Bouche à Oreille : Contes favoris –Fiches
d’activités»
1. Marie Annick Montout - Peau d’Ane

2. Raymond Richelot - La Légende de Chirapa
3. Achmy Halley - Djeha et l’homme changé en âne
4. Edith Furtado - Le violoniste
5. Michel Gousset - Le beuyot
6. Philip Barbeau - La Loire et ses rives
7. Eric Auzoux - Hans et la digue
8. C Radhika - Grand poussin
9. Kausalya Jagan Mohan - Les questions d’enfance
10. Sudha Ranganathan - Kâli Yuga
Semester IV
The following passages from «De Bouche à Oreille : Contes favoris » and the
corresponding pages from the « De Bouche à Oreille :Contes favoris –Fiches
d’activités»
1. Philip Whyte - Le chasseur de phoque et l’homme sirène

2. Raymond Richelot - La fontaine aux fées
3. Christine Raguet - Le pave sonnant
4. Michel Gousset - Jean des Vignes
5. Renaud Fabri - La Dent au chat
6. Simon Lambert - La Chasse galérie
7. Chitra Krishnan - Ganesa, le scribe
8. Vidya Vencatesan - La chouette et Mahalakshmi
9. Ranjini Christopher - La Tour de Babel
10. K Madavane - La légende de la jeune femme brûlée
186
Question Paper Pattern for Foundation course in French

II Year of UG Courses in Colleges affiliated to the University of Madras
Books: De Bouche à Oreille : Contes favoris

&
De Bouche à’Oreille : Contes favoris Livret de fiches d’activités
UG Semester III
PAPER III: Language and Culture I

All exercises and question to be based on selected extracts from the prescribed
books
Section - A (30 marks)
6 Vocabulary and Grammar exercises (5 marks) with 5 questions each from the Livret de
fiches d’activités - objective type questions (5 X 1 = 5)
Section - B (30 marks)

I 10 questions from the comprehension section from the prescribed extract in the Livret de
fiches d’activités: - maximum of 2 sentences (10 x 2 = 20)
II Question answers based on the civilisation explained at the end of each extract
prescribed in the Livret de fiches d’activités: - maximum of 2 sentences
(10 x 1 = 10)
Section C: (15 marks)
I Writing a carte postale based on a simple situation: (favourite film, book, monument,
conte, etc.)
(1X 5 = 5)
II Comprehension based on unseen passage of around ten lines taken from De Bouche à
Oreille: Contes favoris (5 X1 = 5)
III Put the sentences in the right order to make a meaningful text (10 sentences) (5
marks)
187
Question Paper Pattern for Foundation course in French

II Year of UG Courses in Colleges affiliated to the University of Madras
Books: De Bouche à Oreille : Contes favoris

&
De Bouche à Oreille : Contes favoris Livret de fiches d’activités
UG Semester IV
PAPER IV: Language and Culture II

All exercises and questions to be based on selected extracts from the prescribed
books
Section - A (30 marks)
6 Vocabulary and Grammar exercises (5 marks) with 5 questions each from the Livret de
fiches d’activités - objective type questions (5 X 1 = 5)
Section - B (30 marks)

I 10 questions from the comprehension section from the prescribed extract in the Livret de
fiches d’activités: - maximum of 2 sentences (10 x 2 = 20)
II Question answers based on the civilisation explained at the end of each extract
prescribed in the Livret de fiches d’activités: - maximum of 2 sentences
(10 x 1 = 10)
Section C: (15 marks)
I Writing a carte postale based on a simple situation: (favourite film, book, monument,
conte, etc.)
(1X 5 = 5)
II Comprehension based on unseen passage of around ten lines taken from De Bouche à
Oreille: Contes favoris (5 X1 = 5)
III Put the sentences in the right order to make a meaningful text (10 sentences) (5
marks)
188
PART-I KANNADA
(CBSC)
(Common to all U.G. courses and Five Year Integrated P.G. courses 2008-
2009)
SYLLABUS
SECOND YEAR - SEMESTER III

Paper-III-Kannada Drama, Short Stories and Translation Credits: 4
Kannada Drama
Beralge Koral, Kuvempu, Udayaravi Prakashana, Mysore.
Kannada Short Story

Kiragurina Gayyaligalu by K.P.Poornachandra Tejasvi
Translation
A passage of about 100 words from English to be given for translation into
Kannada.
SEMESTER IV
Paper IV-Ancient and Medieval Poetry Credits: 4
1 to 13 Poems
Prescribed Text:
Pracheena Kavya Marga-Vol 2, 3rd Edition, Edited by G.S.Siddhalingaiah &
A.R.Mitra,1999, Prasaranga, Bangalore University, Bangalore-56.
Question Paper Pattern

Time 3 hrs. Max. Marks : 75
SECTION – A (50 WORDS)
I Answer any 5 out of 7 5x3 = 15
(Short Answer Questions)
SECTION – B (150 WORDS)

II Answer any 5 out of 7 5x6 = 30
(Poetry, Drama : Annotations/
Prose : Questions)
SECTION – C (500 WORDS)

III Answer any 2 out of 4 2x15 = 30
(Either Essay Questions)
189
PART-I MALAYALAM
( CBCS )
II Year-III SEMESTER
Paper-III- Poetry - Credits-3
Prescribed Texts.
1.Kavya Malika ( Collection of poems) (Published by University of Madras)
The following poems from the above Text.
1. Kavya Kala - N.Kumaran Asan

2. Oru Veeramathavu – Ulloor
3. Bharatha Sthreekalthan bhavasudhi – Vallathol.
4. Perumthachan – G.Sankarakurup
5. Yugaparivarthanam – G.Sankarakurup
6. Aramathile chinthakal – Changampuzha
7. He Gagarin – Ayyappa Panicker
8. Nalumanippokkal – ONV
II. Dhyanamanikal (Collection of poems ) by Meloor Damodaran ( Dakshina,

8(15)GAA Khan, 4th Street, Model School Road, Thousand Lights, Chennai-600006)
The following poems from the above Text.

1. Devanarthaki
2. Paradesi
3. Aaandal
4. Swairam
5. Deivathinte Kutty
6. Gramapanchakam
IV SEMESTER
190
Paper-IV- Drama- Credits-3
Prescribed Texts
1. Puthiya Aakasam Puthiya Bhoomi ( Drama ) by Thoppil Bhasi ( Parabath

Book House, Thiruvananthapuram , Kerala )
2. Sneehadoothan ( Drama ) by G.Sankarapillai ( DC.Books, Kottayam-1,
Kerala )
PATTERN OF QUESTION PAPER
Paper-II, Paper-III and Paper- IV – Maximum Marks-75
Section-A. ( 5*3 = 15 marks)

Answer of 100 words each.
8 Questions to be asked from the prescribed Texts out of which 5 to be answered.
Section – B ( 5*6 = 30)

8 Questions to be asked from the prescribed Texts out of which 5 to be answered.
Section – C ( 2*15 = 30 Marks)

2 Questions from each text with internal choice to be given.
191
PART-I SANSKRIT
(CBCS)
Second Year – III SEMESTER
Part I Language Paper III -- 6 hours 3 Credits

Title of the paper -- Kumarasambhava V Canto
Unit I – 1-20
Unit II – 21-40
Unit III – 41-60
Unit IV – 61-86
IV SEMESTER
Part I Language Paper IV -- 6 Hours 4 credits

Title of the paper --Alankara & History of Sanskrit Literature
Unit I – 1-8 Alamkara
Unit II – 9-16 Alamkara
Unit III – Epics
Unit IV – Mahakavya
Unit V - Prose, Lyrics Fables of Tales
Alamkara
(1) Upama (Verse 4)
(2) Rupakam (Verse 14)
(3) Ullekha (Verse 20)
(4) Utpreksha (Verse 30)
(5) Ananvaya (Verse 8)
(6) Apahnuti (Verse 24)
(7) Arthantaranyasa (Verse 98)
(8) Kavyalingan (Verse 97)
(9) Drstanta (Verse 50)
(10) Nidarsana (Verse 51)
(11) Dipaka (Verse 46)
(12) Tulya Yogita (Verse 42, 43)
(13) Vyatireka (Verse 53)
(14) Vyajastuiti (Verse 68)
(15) Slesa (Verse 62) (a) Khanda (b) Bhanga
(16) Svabhavokti (Verse 102)
192
Prescribed Text : Kuvalayananda of Appayya Diksita (Karikas only) R. S. Vadhyar &
Sons, Palghat
History of Literature : EPICS

Ramayana as the first kavya and the influence of Ramayana on Classical Sanskrit
Literature.
Significance of Ramayana.
Date of Ramayana.
Relative Priority of Ramayana and Mahabharata.
Stages of Development in Mahabharata.
Date of Mahabharata.
Encyclopedic nature of Mahabharata.
Influence of Mahabharata on Classical Literature.
Bhagavadgita and Harivamsa,
Prose Literature
(i) Subandhu's Vasavadatta.
(ii) Dandin's Dasakumaracarita & Avantisundarikatha
(iii) Bana’s Kadambari & Harsacarita.
MAHAKAVYAS:
(a) Definition and Characteristics of Mahakavyas.

(b) Date of Kalidasa.
(c) Pancamahakavyas
Lyrics
(a) Love Lyrics :
(1) Kalidasa's Meghasa´desa and Rtusamhara.
(2) Jayadeva's Gitagovinda
(3) Amarasimha's Amarusataka
(b) Devotional Lyrics:

(1) Sankara's Bhajagovind
(2) Narayana Bhattatri's Narayaniyam
(3) Vedanta Desika's Paduka Sahasra.
(c) Didactic Lyrics: Nitisatakam of Bhartrhari.
Fables and Tales : Brhatkatha and its recensions

(1) Kshemendra
(2) Somadeva
(3) Buddhaswamin.
Pancatantra Hitopadesa.
193
PART-I TELUGU
(CBCS)
SYLLABUS
II YEAR
SEMESTER-III
PAPER-III, Credits-3
PROSE
1.Telugu Bhasha-Avirbhava vikasalu by Prof.G.V.S.R.Krishnamurty

2.Andhra vangmayam-Avirbhava vikasalu by Prof.V.Ramachandra Choudary
3.Adhunika Telugu Sahitya Prakriyalu, Dhoranulu by Dr.M.Sampath Kumar
4.Telugu Janapada Vijnanam by Prof.T.Subba Rao
5.Teluguvari samskruti sampradayalu by Prof.T.Giriprakash
6.Prachina Telugu Sahityamlo manavataritulu by Prof.G.Appa Rao
(Prose Selections, Published by the University of Madras, 2003-2004)
194
SEMESTER-IV
PAPER-IV, Credits-3
DRAMA, COMPOSITIN AND TRANSLATION
1.Drama, Varavikrayam by Kallakuri Narayana Rao
2.One General Essay out of Three
3.Translation about ten lines from English to Telugu
QUESTION PAPER PATTERN

PART-I TELUGU
Time: 3hrs. Max.Marks:75
SECTION-A (50 Words)
I.Answer any 5 out of 7 5x3=15
(Short Answer Questions)
1.
2.
3.
4.
5.
6.
7.
SECTION-B (150 Words)
II. Answer any 5 out of 7 5x6=30
(Prose: Questions, Drama: Annotations)
8.
9.
10.
11.
12.
12.
14.
SECTION-C (500 Words)
III. Answer any 2 out of 4 2x15=30
(Essay Type Questions)
(For Paper-IV, in Section-C, only two questions will be asked. In Question No.1
three general essays (a,b,c) will be asked in which one should be answered for 15
Marks and in Question No.2 a Translation passage will be given for 15 Marks.)
15.
16.
17.
18.
195
PART – I- URDU
(CBCS)
(Common to all U.G. courses and Five Year Integrated P.G.

courses 2008-2009)
THIRD SEMESTER
PAPER III POETRY AND HISTORY OF URDU LITERATURE
Time : 3 hours
Max.Marks: 75
(A) POETRY (Following Ghazals only)
1. Faqeerana Aaye Sadaa Kar Chale - Mir Taqi Mir

2. Dil-e-nadaan Thuje Hua Kya Hai - Mirza Ghalib
3. Khaathir Se Ya Lihaaz se maan tho gaza 0 Daag Dehlavi
4. Sitaaton se aagae Jahan aur bhi hain - Allama Iqbal
5. Na Ab Musjujrane Ko Ji Chaahta Hai – Jigar Muradabadi
Books Prescribed
Urdu Saheri –Inthikhaab - (Published by National Council for Promotion of Urdu

Language – New Delhi)
(B) HISTORY OF URDU LITERATURE (Following topics only)
1. Urdu Zaban Ki Ibtada

2. Ghar Se Door Dakhani Hindustan Mein
3. Dilli Ki Shaeri
4. Nazeer Akbarabadi
5. Dabistan-e-Lucknow
Books Prescribed
Urdu Ki Kahani – Ehtisham Hussain (Published by National Council for Promotion
of Urdu Language – New Delhi)
Unit wise Distribution
Unit –I (1) Faqeerana Aaye

(2) Urdu Zaban Ki Ibtada
Unit–II (1) Dil-e-nadaan Tuje
196
(2) Ghar Se Door
Unit–III (1) Khaathir Se
(2) Dilli Ki Shaeri
Unit–IV (1) Sitaaron Se Aage
(2) Nazeer Akbarabadi
Unit–V (1) Na Ab Muskurane Ko Ji
(2) Dabistan-e-Lucknow
FOURTH SEMESTER
PAPER - IV - POETRY AND NON-DETAILED
Time : 3 hours
Max.Marks: 75
(A) POETRY (Following Poems only)
1.Aadmi Nama – Nazeer Akbarabadi

2. Nisar Main Teri Galiyonke – Faiz Ahmed Faiz
3. Taj Mahal – Sahir Ludhianvi
4. Rubaiyaath – Mir Anees, Hali, Akbar Allahabadi, Amjad Hyderabadi.
(B) NON-DETAILED (Following short stories only)
1. Qaathil - Premchand
2. Jaamun Ka Ped – Krishan Chander
3. Bhola – Rajender Singh Bedi
4. Dard Ka Ehsaas – ameerunissa
Book Prescribed
Soghath-e-Adab –Edited by Dr.Syed Sajjad Husain (Published by University of

Madras)
Unit wise Distribution
Unit –I (1) Aadmi Naama (First Half)

(2) Qaathil (First Half)
Unit–II (1) Aadmi Naama (Second Half)
(2) Qaathil (Second Half)
Unit–III (1) Nisar Main Teri Galiyonke
(2) Jamun Ka Ped
Unit–IV (1) Nisar Main Teri Galiyonke
197
(2) Bhola
Unit–V (1) Taj Mahal
(2) Dard Ka Ehsaas
PART-I ARABIC
(CBCS)
SECOND YEAR
SEMSETER III
PAPER III –QURAN & HADITH

Max .Marks:100
Credit:4
Time : 3 Hrs
I.A: 25 + External : 75
BOOKS PRESCRIBED :
1. Tafseer “Soorathul Yaseen” By Dr. P. Nisar Ahmed
Unit 1 – Verse 1 to 32
Unit 2 – Verse 33 to50
Unit 3 - Verse 51 to 83
2. Ahadeeth Sahlah By.Dr.V.Abdur Rahim
Unit 4 – Hadeeth 1 to 10
Unit 5 – Hadeeth 11 to 20
198
SEMSETER IV
PAPER IV- POETRY AND TRANSLATION
Max .Marks:100
Credit:4
Time : 3 Hrs
BOOKS PRESCRIBED:
1. Al-Qasa-id-sahlah
Compiled By : Dr.Mohammed Sulaiman Umari
Unit 1 – Poem 1to 3
Unit 2 – Poem 4 to 6
2. Al-Arabiya-Tu-Almaasiratu
By Dr.I.Nizar uddin and Dr.I.Badurrin (Lesson No.1 to 11)
Unit 3- Lesson 1 to 4
Unit 4 – Lesson 5 to 8
Unit 5 – Lesson 9 to 11
Arabic Language Part -I

Part –A (10 * 1 = 10 )
Answer the following questions
Part – B ( 5 * 5 = 25)
Answer any five out of following
Part – C (4 * 10= 40)
Explain in detail any four of the following
199
PART-I PERSIAN
(CBCS)
SECOND YEAR
SEMSETER III
PAPER III – POETRY
Max .Marks:100
Credit:4
Time :
3 Hrs
BOOKS PRESCRIBED :
1.Kareema
Unit 1 to 5
SEMSETER IV
PAPER IV- TEXTUAL TRANSLATION (PERSIAN TO ENGLISH ONLY)
Max.Marks:100
Credit:4
Time : 3 Hrs
BOOKS PRESCRIBED:
200
1.Gulistaan By Shaikh Sa’di (First Chapter only)
Unit 1 to 5
Persian Language Part 1:
Part –A (10 * 1 = 10 )
Answer the following questions
Part – B ( 5 * 5 = 25)
Answer any five out of following
Part – C (4 * 10= 40)
Explain in detail any four of the following
For Part II English Paper III & IV
for SECOND YEAR (i.e. for III & IV Semesters)
Syllabus will be communicated in due course.
201
7. B.Com. (CORPORATE SECRETARYSHIP)
B.Com. (CS)
(w.e.f. 2008-2009)
SYLLABUS
SEMESTER III
CORE PAPER V – CORPORATE ACCOUNTING – I
UNIT - I
Issue of Shares and Debentures – various kinds – Forfeiture – Re-issue – Underwriting of
Shares and Debentures.
UNIT – II
Redemption of Preference Shares and Debentures – Purchase of Business – Profits prior
to Incorporation.
UNIT – III
Preparation of Company Final Accounts – Company Balance Sheet preparation –
Computation of Managerial Remuneration
UNIT – IV
Valuation of Goodwill and Shares.
UNIT – V
Alteration of Share Capital – Internal Reconstruction and Reduction of Capital
REFERENCE BOOKS:
1. R.L.Gupta – Corporate Accounting

2. T.S.Reddy & A.Murthy – Corporate Accounting
3. Shukla & Grewal – Advanced Accounting
4. Jain & Narang – Company Accounts
202
5. Chakraborthy – Advanced Accountancy
PART A (50 Words) Awards of Marks

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
Note: The distribution pattern of question shall be in the ratio of 20:80 for
theory and problems.
CORE PAPER VI – COMPANY LAW & SECRETARIAL

PRACTICE - II
UNIT – I
BORROWING POWERS
Meaning – Ultra-Vires Borrowing - Mortgage and Charges - Fixed and

Floating Charges - Registration of Charges - Legal Provisions - Effects and
Consequences of Non registration of Charge.
Debentures – Definition – Kinds - Guidelines for the issue of Debentures -

duties of Secretary - Comparison between a Shareholder and a Debenture-holder
UNIT – II
COMPANY MANAGEMENT
Introduction – Directors – Qualifications – Disqualifications – Appointment

– Vacation – Removal - Specific powers of Directors – Duties of Director -
Liabilities of Directors.
203
Managing Director – Appointment – Disqualification – Managers -
Comparison between Managing Director and a Manager.
UNIT - III
MEETINGS and PROCEDURES
Introduction - Kinds of Meeting - Meeting of Shareholders - Statutory

Meeting- Annual General Meeting - Extra-ordinary General Meeting - Class
Meeting - Board Meeting- Secretarial Work relating to Meetings.
Motions and Resolutions - Types of Resolutions – Agenda – Minutes - Voting

and Poll – Proxy – Quorum - Chairman of Meeting - duties of Secretary.
UNIT – IV
DIVIDENDS, ACCOUNTS and AUDIT
Dividend – Definition - Rules regarding Dividends - Secretarial procedures

regarding payment of Dividends.
Accounts - Statutory Books - Books of Accounts – Annual Accounts and Balance

Sheet - Secretarial duties.
Auditor – Qualifications – Appointment - Rights, Duties and Powers.
UNIT – V
WINDING UP
Meaning - Modes of Winding-up - Compulsory Winding-up - Voluntary

Winding-up – Winding-up subject to supervision of Court - Duties of Secretary in
respect of Winding-up – Liquidators - Duties and powers of Liquidators.
REFERENCE BOOKS:
1. N.D.Kapoor – Company Law and Secretarial Practice

2. P.P.S.Gogna – A Text Book of Company Law
3. P.K.Ghosh & Dr.V.Balachandran – Outline of Company Secretary Practice
4. B.N.Tandon – Manual of Secretarial Practice
5. Dr.M.R.Sreenivasan – Company Law and Secretarial Practice

10 out of 12 10 * 2 = 20 marks
204
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
ALLIED III (a.) STATISTICS – I

UNIT – I
Origin Meaning, Definition and Characteristics of Statistics – Uses and
Limitations -
Sources of Statistical data – Primary and Secondary – Collection of
Primary Data – Direct Personal, Indirect Oral, Mailed Questionnaire
and Schedule Methods – Collection of Secondary Data.
UNIT – II
Classification and Tabulation of Data – Types and Importance –
Presentation of Data including Diagrammatic and Graphical methods –
Bar Diagram, Pie Diagram, Histogram and Ogive. Frequency
Distribution – Frequency Table – Structure and Formation – Discrete
and Continuous Series.
UNIT – III
Measures of Central Tendency / Averages – Arithmetic Mean, Median,
Quartiles, Mode, Geometric, Harmonic Mean, Combined Mean and
Weighted Mean.
UNIT – IV
Measures of Dispersion – Range, Quartile Deviation, Mean Deviation
and Standard Deviation
UNIT – V
Measures of Skewness – Meaning, Definition and Types – Karl
Pearson’s coefficient of Skewness and Bowley’s Coefficient of
Skewness.
REFERENCE BOOKS:
1. S.P.Gupta – Statistical Methods

2. D.N.Gupta – Business Statistics
3. Elements of Statistics – B.N.Asthana
205
4. R.S.N.Pillai & B.Bhagavathi – Statistics

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
206
(b) AUDITING
UNIT – I
Auditing – Meaning – Definition – Objects – Types of Audit – Audit

Programme – Meaning – Objects – Advantages – Disadvantages.
UNIT – II
Vouching – Cash Transactions – Credit Sales – Credit Purchases –

Payment of Wages – Objects of Internal Check – Difference between
Internal Control and Internal Audit.
UNIT – III
Verification and Valuation of Assets and liabilities – Verification of

Inventories and Investments.
UNIT – IV
Appointment – Qualification – Removal – Powers and Liabilities of

an Auditor under the Companies Act 1956.
UNIT – V
Specialized Audits – Points to be considered while Auditing

Educational Institution, Hotels, Banking and Insurance companies.
REFERENCE BOOKS:
1. Tandon B.N. – Practical Auditing

2. Spicer and Peglar – Auditing
3. Dinakar Pagare – Principles and Practice of Auditing
4. V.H.Krishnadwala – Auditing
5. R.G.Saxena – Auditing
6. Dr.Prema – Practical Auditing
207

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
(c) FAIR TRADE PRINCIPLES AND PRACTICES
UNIT - I
Introduction to fair trade World – History – Meaning of Fair Trade –

Definition of Value Chain – Roles, Rights & Responsibilities of Stake-holders
– Advantages & Limitations of Fair Trade.
UNIT - II
Standards of Fair Trade – Principles & Code of Practices – Creating
Opportunities for Economically disadvantages Producers – Capacity Building –
Transparency & Accountability – Participation & Democracy – Freedom of
Association – Trading Practices and Payment of Fair Price – Non-discrimination
and Gender Equity – Child & Forced (Bonded) Labour – Working Conditions –
Fair Wages & Benefits – Promotion of Fair Trade – Environment.
UNIT - III
Organisation in Fair Trade – International – Regional – National Bodies –

Functions – Structure
208
UNIT - IV
Monitoring Process – Self-Assessment – Mutual Review – External
Verifications- Process & Procedures – Fair Trade Mark & Labelling
UNIT - V
Corporate Social Responsibility – Consumerism & Consumer Protection Act
– Patent Act for protection of Producers – Right to information Act & Relevance.
TEXT BOOK:
1. Fair Trade: A Beginners Guide by Jacqueline Decarlo
REFERENCE BOOKS:
1. Changing the Rules of Trade with Global Partnerships: The Fair Trade
Movement – by
Kimberly Grimes
2. Guide to Fair Trade, 2007 – by Coop America
3. Consumer Behaviour & Consumer Protection in India/edited by Meenu
Agarwal, New Delhi
4. Handbook on Right to Information Act – National Institute of Social Defence,
Delhi
5. Fair Trade: The Challenges of Transforming Globalization – by
L.Raynolds/D.Murray/J.Wilkinson
6. Social Responsibility in the Global Market: Fair Trade of Cultural Products –
by Mary Ann Littrell
7. Corporate Social Responsibility in India – by Sanjay K.Agarwal

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
209
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
SEMESTER - IV
CORE PAPER VII – CORPORATE ACCOUNTING - II
UNIT – I
Human Resource Accounting – Accounting Standards - Financial Reporting

practice – Accounting for price level changes
UNIT – II
Final Accounts of insurance companies including balance sheet
UNIT – III
Final accounts of banking companies including balance sheet
UNIT – IV
Amalgamation – Absorption and external reconstruction of a company –

(inter company investments excluded)
UNIT –V
Liquidation – Statement of affairs and deficiency accounts – Liquidator’s

final statement of receipts and payments.
REFERENCE BOOKS:
1. R.L.Gupta – Corporate Accounting

2. T.S.Reddy & A.Murthy – Corporate Accounting
3. Shukla & Grewal – Advanced Accounting
4. Jain & Narang – Company Accounts
5. Chakraborthy – Advanced Accountancy
210

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE PAPER VIII – BUSINESS MANAGEMENT
UNIT – I
Management
Importance - Definition – Nature and Scope of Management process - Role

and Functions of a Manager – Levels of Management – Development of Scientific
Management and other Schools of Thought and approaches.
UNIT – II
Planning
Nature – Importance – Forms – Types – Steps in Planning – Objectives –

Policies – Procedures and Methods – Nature and Types of Policies – Decision-
making – Process of Decision-making –Types.
211
UNIT – III
Organizing
Types of Organizations – Organization Structure – Span of Control and

Committees - Departmentalization – Informal Organization.
UNIT – IV
Authority – Delegation – Decentralization – Difference between Authority

and Power – Responsibility – Recruitment – Sources, Selection, Training –
Direction – Nature and Purpose.
UNIT – V
Co-ordination – Need, Type and Techniques and Requisites for excellent

Co-ordination – Controlling – Meaning and Importance – Control Process.
REFERENCE BOOKS
1. Weihrich and Koontz – Essentials of Management

2. Dinakar Pagare – Principles of Management
3. C.B.Gupta – Business Management
4. L.M.Prasad – Principles of Management
5. P.C.Tripathi & P.N.Reddy – Principles of Management
6. N.Premavathy – Business Management
7. J.Jayasankar – Principles of Management

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
212
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
ALLIED IV
(a) STATISTICS – II
UNIT – I
Correlation and Regression Analysis – Meaning, Definition, Significance

and Types of Correlation, Scatter Diagram, Karl Pearson’s Coefficient of
Correlation – Spearman’s Rank Correlation.
Regression Analysis – Meaning and Importance – Regression Equations.
UNIT – II
Time Series Analysis – Meaning, Need and Components of Time Series –

Different Methods – Simple Average Method – Free hand, Semi Average, Moving
Average and Least Square Method – Seasonal Indices.
UNIT – III
Index Numbers – Definition, Usage, Methods of construction of Index

Numbers – Types – Unweighted and Weighted Index Numbers. Simple,
Aggregate, Price Relatives Methods – Lasperyres, Paasche’s Bowley’s and
Fisher’s Index Numbers – Time and Factor Reversal Tests – Cost of Living Index.
UNIT – IV
Interpolation and Extrapolation – Definition and Uses - Newtons, Lagrange

and Binomial Expansion methods.
UNIT – V
Statistical Quality Control and Quality Control Charts
REFERENCE BOOKS:
213
1. S.P.Gupta – Statistical Methods
2. D.N.Gupta – Business Statistics
3. Elements of Statistics – B.N.Asthana
4. R.S.N.Pillai & B.Bhagavathi – Statistics

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
(b) BANKING THEORY, LAW AND PRACTICE

UNIT - I
Origin of Banks - Banking Regulation Act 1949 (Definition of Banking,

Licensing, opening of Branches, functions of Banks, Inspection) - Role of Banks
and Economic Development - Central Banking and role of RBI and their
functions.
UNIT - II
Commercial Banks - Functions- accepting Deposits - lending of Funds, E-

Banking - ATM cards - Debit Cards - Personal Identification Number - Online
Enquiry and update facility – Electronic Fund Transfer – Electronic Clearing
System.
UNIT - III
Opening of an Account, Types of Deposit Account - Types of Customers

(Individuals, Firms, Trust and Companies) - Importance of Customer Relations -
Customer Grievances, Customer Redressal - Ombudsman.
214
UNIT - IV
Principles of Lending - Types of Borrowings - Pre-cautions to be taken by a

Banker.
UNIT - V
Negotiable Instruments (Promissory Note, Bill of Exchange, Cheque, Draft)

Definitions – Features – Crossings – Endorsement - Material Alteration - Paying
Banker - Rights and Duties, Statutory Protection – Dis-honour of Cheques - Role
of Collecting Banker.
REFERENCE BOOKS
1. Sundaram & Varshney- Banking, law, theory and practice (SULTAN

CHAND Co.)
2. B.Santhanam- Banking & Financial systems(MARGHAM PUBLISHERS)
3. S.N.Maheshwari Banking theory, law and practice (KALYANI
PUBLICATIONS)
4. Parameswaran- Indian Banking (S. CHAND &Co.)
5. Tandon-Banking law theory & practice
6. Sherlaker & Sherlaker - Banking law theory and practice.

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
(c) – ELEMENTS OF INSURANCE

UNIT – I
215
Introduction to Insurance – Origin, History, and Nature of Insurance, Insurance in
India, Market potential – Emerging scenario, Principles of Insurance, Utmost good
faith, Insurable interest, Material Faith, Indemnity, and proximate cause.
UNIT – II
Insurance laws and Regulations. Contract Act, Insurance Act, LIC Act, GIC Act,
IRDA Act, Consumer Protection Act. Ombudsman. Life Insurance – Selection of Risk
and Policy Conditions. Risk Management and Reinsurance. Selection of Risks –
Computation of premium.
UNIT – III
Life Insurance Products Team Insurance, Whole Life, Endowment

Annuities. Insurance Documents – Proposal Forms, Agents Confidential Report,
Declaration of good health, Medical Report, Policy Form etc., policy conditions
and privileges – Age admission, Revival, Loans Claims etc.,
UNIT – IV
Introduction to General Insurance. Fire, Motor, Marine, Health,

Miscellaneous.
Group Insurance Schemes – Group Gratuity Superannuation and Pension

Plan. Rural Insurance and insurance of weaker sections of society.
UNIT – V
Marketing of Insurance Products – Selling Processes.
REFERENCE BOOKS
1 Life Insurance – Institute of Insurance, Mumbai

2 General Insurance – Institute of Insurance, Mumbai
3 Sharma R.S. – Insurance: Principles & 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,
Banglore
216
6.Dr.B.Varadharajan – Insurance: Volume 1 and 2 (1979) Tamilnadu Text Book
Society

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
SEMESTER - V
CORE PAPER IX – COST ACCOUNTING
UNIT - I
COST ACCOUNTING
Definition, meaning and objectives- Advantages and Importance-

Distinction between Cost and Financial Accounting - Elements of Cost and
Preparation of Cost Sheets and Tenders.
UNIT - II
MATERIALS
Stores record- purchase records- purchase order- Goods received note- Bin card-
Stores Ledger - Inventory Control- ABC Analysis – Economic Ordering Quantity –
Maximum, Minimum and Reordering levels – Methods of Pricing Issues - Perpetual
Inventory System.
UNIT - III
LABOUR
Importance of Labour Cost Control- Various Methods of Wage Payments -

Calculation of Wages - Methods of Incentives (Bonus) Schemes - Recording Labour
time- Treatment of “OVER TIME” and “IDLE TIME”- Labour Turn Over (L.T.O)
217
UNIT – IV
OVERHEADS: (Factory, Administration, Selling and Distribution)
Definition and Meaning of Overheads – Classification – Apportionment of

Overheads – Redistribution (Secondary Distribution) – Absorption of Overheads
including “Machine Hour Rate”.
UNIT - V
Methods of Cost Accounting

Unit Costing – Job Costing – Process Costing – Verification – Inter Process
Profit – Operation and Operating Costing
REFERENCE BOOKS
1 B.K.Bhar – Cost Accounts

2 Jain & Narang – Cost and Management Accounts
3 S.N.Maheshwari – Cost & Management Accounts
4 S.P.Iyengar – Cost and Management Accounting
5 Murthy and Reddy – Cost Accounting

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
218
CORE PAPER X – SECURITIES LAWS AND MARKET
OPERATIONS
UNIT-I
Introduction
Salient features of SEBI Act 1992 & Securities Contract Regulation Act -
SEBI Guidelines relating to the functioning of the New Issue Market - SEBI
Guidelines for Disclosure and Investor Protection
UNIT-II
Stock Market
Primary and Secondary Markets; Role and Functions of New Issue Market;
Methods of Floatation, Pricing of Issues, Promoters Contribution, Offer
Documents, Underwriting of Issues and Allotment of Shares, Appointment and
Role of Merchant Bankers, Underwriters, Brokers, Registrars, Lead Managers and
Bankers.
UNIT-III
Stock Exchanges
Meaning, Functions, Importance and Limitations; Mechanics of Stock

Market Trading-Different Types of Orders, Screen Based Trading and Internet
Based Trading; Settlement Procedure; Types of Brokers; Listing of Securities in
Indian Stock Exchanges - classification and listing of securities.
UNIT-IV
Trading Pattern in OTCEI and NSE
Meaning, Significance and Functions, Procedure of Listing and Trading on OTC;

NSE-Functioning and Trading Pattern in NSE-Capital Market Segment; Security Market
Indicators - Need and Importance; BSE Sensex, NSE, NIFTY and other Index Numbers.
UNIT-V
Demat Trading & Mutual Funds
Meaning and Significance; SEBI Guidelines and other Regulations Relating

to Demat Trading; Procedure of Demat Trading; Role of Depositories and
Custodial Services.
219
Introduction, definitions, types, risks involved, performance evaluation and SEBI
regulations for mutual funds.
Reference Books:
1. Gupta, L.C. : Stock Exchange Trading in India; Society for Capital Market
Research and Development, Delhi.
2. Machi Raju, H.R. : Working of Stock Exchanges in India; Wiley Eastern
Ltd.; New Delhi. Web site of bseindia.com. nse-india.com.
3. Chandratre K.R:, et al : Capital Issue, SEBI & Listing; Bharat
Publishing_House, New Delhi.
4. Raghunathan V: Stock Exchanges and Investments; Tata McGraw Hill,
New Delhi.
5. ICSI - Study Material - Securities Law & Regulations of Financial Markets
Readings
 Himalaya publishing House - Capital Market in India

 E. Gordon & H. Natarajan
 Vikas publishing House Pvt, Ltd - Indian Financial system
 H.R. Machiirmu
 Bharat Law House - Guide to Indian Capital Market
 Sanjeev Agarwal
 Taxman Allied Service (P) Ltd - SEBI practice Manual
 V.L. Iyer
 Tata McGraw Hill - Indian Financial Systems
 M.Y. Khan
 Taxman
1. SEBI Manual
 Reference
 Sultan Chand & Co. Ltd

1. Investment Management – security Analysis and Portfolio
Management
V.K. Bhalia
220
2. Financial Derivatives – Risk Management - V.K. Bhalia
 Skylark
1. Money Market Operations in India, A.K Senguma & A.K Agarwal
2. The working of Stock Exchange in India, H.R. Machirmu
3. Inside Capital Market. N. Gopalaswamy
4. SEBI Annual Reports, SEBI, Mumbai
 NSE Yearly Publication
1. Indian Securities Market – A review
 Journals
 Taxman - SEBI and Corporate Laws

 Corporate Law Adviser,
 SEBI Monthly Bulletin

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE PAPER XI - INCOME TAX LAW AND PRACTICE – I
UNIT I
BASIC CONCEPTS
Income Tax Act 1961 & relevance of Finance Act – Definition of important
terms – Income, Person, Assessee, Assessment Year and Previous Year – Broad
features of Income
221
RESIDENTIAL STATUS, INCIDENCE OF TAX & BASIS OF CHARGE:
Taxable entities – Classification of Residential Status of taxable entities -

Residential Status – Individual, firm, AOP, HUF and Companies – Incidence of
Tax.
EXEMPTED INCOMES:
Classification of exempted incomes – Incomes excluded from total income

– Income forming part of total income but exempted from Tax.
UNIT II
INCOME FROM SALARIES
Different forms of salary – Provident Funds – Allowances – Perquisites –

Other items included in Salary – Qualifying amount for deduction u/s 80(c).
UNIT III
INCOME FROM HOUSE PROPERTY
Computation of Income from House Property – Let-out house – Self

occupied house – Deduction allowed from house property – Unrealized rent –
Loss under the head house property.
UNIT IV
PROFITS AND GAINS OF BUSINESS AND PROFESSION
Introduction – Computation of profits and gains of business and profession

– Admissible deductions – Specific Disallowances – Depreciation – Loss under
the head business and profession.
UNIT V
ADMINISTRATION OF INCOME TAX ACT
Income tax authorities – procedure for assessment – PAN (Permanent

Account Number) – Types of assessment.
222
REFERENCE BOOKS:
1. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax.

2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and
practice.
3. V.P.Gaur & D.B.Narang - Income Tax law and practice.

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE PAPER XII – COMMERCIAL LAW
UNIT I
Meaning of Law – Sources of Law – Classification of Contract – Express &

Implied – Valid, Void & Voidable Contracts – Executed & Executory Contracts –
Unilateral & Bilateral Contracts.
223
UNIT II
Structure and Formation of Contract – Essential Elements of Contracts –

Consensus-ad –idem – Offer – Acceptance – Lawful Consideration- Capacity of
parties – Free Consent – Mistake – Misrepresentation – Fraud – Coercion – Undue
influence – Lawful Objects – Discharge of Contracts – Remedies for Breach of
Contracts.
UNIT III
Contract of Indemnity & Guarantee – Essential Difference between

Contract of Indemnity & Contract of Guarantee – Revocations of Continuing
Guarantee – Surety’s Liability – Rights of Surety – Discharge of Surety from
Liability – Bailment – Pledge.
UNIT IV
Contract of Agency – Essentials – creation of agency – Kinds of Agents –

Agent Authority – Duties and Rights of Principal – Agent when personally liable –
Delegations of Authority – Sub-Agent – Substituted Agent – Termination of
Agency – Irrevocable Agency
UNIT V
Law of Sale of Goods – Definition – Sale and Agreement to Sell – Sale and
Hire-Purchase – Conditions & Warranties – Duties & Rights of Buyer & Seller –
Right of Unpaid Seller – Auction Sale
REFERENCE BOOKS:
1. N.D.Kapoor – Mercantile Law

2.Avatar Singh - Mercantile Law
3.M.C.Shukla – Mercantile Law
224
10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE XIII – ELECTIVE - ENTREPRENEURIAL

DEVELOPMENT
UNIT I
Concept of Entrepreneurship – Entrepreneurship – Meaning – Types -

Qualities of an Entrepreneur - Classification of Entrepreneurs - Factors influencing
Entrepreneurship - Functions of Entrepreneur.
UNIT II
Entrepreneurial Development – Agencies - Commercial Banks - District

Industries Centre - National Small Industries Corporation - Small Industries
Development Organisation - Small Industries Service Institute - All India
Financial Institutions (IDBI, IFCI, ICICI, IRDBI.)
UNIT III
PROJECT MANAGEMENT
Business Idea Generation Techniques - Identification of Business

Opportunities - Feasibility Study - Marketing, Finance, Technology & Legal
Formalities - Preparation of Project Report Tools of Appraisal.
225
UNIT IV
Entrepreneurial Development Programmes (EDP) - their role, relevance and

achievements - Role of Government in organizing EDPs - critical evaluation.
UNIT V
ECONOMIC DEVELOPMENT & ENTREPRENEURIAL GROWTH
Role of Entrepreneur in economic growth - strategic approaches in the

changing economic scenario for Small-Scale Entrepreneurs – Networking - Niche
play, Geographic Concentration, Franchising / Dealership - Development of
Women Entrepreneurship.
REFERENCE BOOKS:
1. Srinivasn N.P. – Entrepreneurial Development

3. Vasant Desai- Project Management
4. Jayashree Suresh- Entrepreneurial Development
5. Holt- Entrepreneurship- New venture creation
6. J.S. Saini & S.K. Dhameja- Entrepreneurship & Small business
7. P.C. Jain- Handbook for New entrepreneurs
8. Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
226
SEMESTER - VI
CORE PAPER XIV - MANAGEMENT ACCOUNTING
UNIT I
Management Accounting – Meaning, Scope, Importance and Limitations -

Management Accounting vs. Cost Accounting - Management Accounting vs.
Financial Accounting.
UNIT II
Analysis and interpretation of Financial Statements, nature, objectives, and

tools – methods - Comparative Statements, Common Size Statement and Trend
Analysis.
UNIT III
Ratio analysis - interpretation, benefits and limitations. Classifications of ratios

- liquidity, profitability, turnover, capital structure and leverage.
UNIT IV
Fund Flow & Cash Flow Statements - Budget and budgetary control- meaning,
objectives, merits and demerits- types of budgets- production, cash and flexible budgets.
UNIT V
Marginal Costing (excluding Decision-Making) - Absorption Costing and

Marginal Costing - CVP Analysis - Break-Even Analysis - Break Even Chart.
REFERENCE BOOKS
1. Dr. Maheswari S.N.- Management Accounting

2. Chadwick- The Essence of Management Accounting
3. Charles T. Horngen and Gary N. Sundem- Introduction to management
accounting
227
4. Sharma and Shashi K.Gupta- Management accounting
5. Reddy & Murthy- Management accounting
6. Hansen/ Mowen- Cost management accounting and control.

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE PAPER XV – INDUSTRIAL LAWS

UNIT I
FACTORIES ACT 1948
Definitions – Health – Safety – Welfare – Working Hours of Adults –
Employment of Women – Employment of Young Persons – Leave with Wages.
UNIT II
PAYMENT OF WAGES ACT 1936
Definitions – Responsibilities for Payment – wages Periods – Time of Payment –

Deductions – Claim for wrongful deductions.
MINIMUM WAGES ACT 1948
Interpretation – Fixing Minimum rates of wages – Procedures for fixing –

Committee and Advisory Boards – Payment of Minimum wages – Register and Records
– Inspectors – Claims – Penalties & Procedures – The Schedule.
UNIT III
INDUSTRIAL DISPUTES ACT 1947
228
Definitions – Authorities under the Act – Reference of Disputes –
Procedures and Powers of Authorities – Strikes and Lock-outs – Lay-off &
Retrenchment – Special Provisions relating to Lay-off, Retrenchment & Lock-outs
UNIT IV
TRADE UNION ACT 1926
Growth & Functions of Trade Unions - Definitions – Agreements not

affected by the Act – Registration – Rights & Privileges, Duties & Liabilities of a
Registered Trade Union – General & Special Fund - Amalgamation & Dissolution
of Trade Union
THE CONTRACT LABOUR (REGULATION & ABOLITION) ACT 1970
Scope & Application of the Act – Act not to apply to certain establishments
– Definitions – Registration of Establishments employing Contract Labour –
Licensing of Contractors – Welfare & Health of Contract Labour – Penalties &
Procedure
UNIT V
THE WORKMEN COMPENSATION ACT 1923
Need for the Act – Scope & Coverage of the Act – Definitions –
Employer’s liability for Compensation (Section 3) including Theory of Notional
Extension & Occupational Diseases – Defences available to Employer – Amount
& Distribution of Compensation – Notice & Claim – Medical Examination -
Obligations & Rights of Employers & Employees - Schedules to the Act
REFERENCE BOOKS:
1. N.D.Kapoor – Industrial Law.

2. P.C.Tripathi - Industrial Law.
3. Dr.M.R.Sreenivasan - Industrial Law.

10 out of 12 10 * 2 = 20 marks
229
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)

3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE PAPER XVI – INCOME TAX LAW AND PRACTICE – II

UNIT I
CAPITAL GAINS
Capital Assets – Meaning and Kinds – Procedure for computing Capital

Gains – Cost of Acquisition – Exemption of Capital Gains – Loss under head
Capital Gains.
UNIT II
INCOME FROM OTHER SOURCES
Income chargeable to tax under the head Income from Other Sources – Dividends
– Interest on Securities – Casual Income – Other Incomes – Deduction from Income from
Other Sources – Loss under the head Other Sources.
UNIT III
AGGREATION OF INCOME
Provisions relating to income of other persons to be clubbed in Assessees

Total Income – Income of minor Child – Deemed Incomes.
SET-OFF AND CARRY FORWARD OF LOSSES:
Provisions relating to Set-off & Carry forward and Set-off of Losses.
UNIT IV
AGRICULTURAL INCOME
230
Agricultural Income – Definition and kinds – Tax treatment of Agricultural
Income – Integration of Agricultural Income.
DEDUCTIONS FROM GROSS TOTAL INCOME:
Deductions in respect of certain payments – Deduction in respect of income

(Deductions applicable to Individuals only)
UNIT V
ASSESMENT OF INDIVIDUALS
Assessment of Individuals – Tax rates – Computation of Tax liability of

Individuals.
REFERENCE BOOKS:
4. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax.

5. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and
practice.
6. V.P.Gaur & D.B.Narang - Income Tax law and practice.
10 out of 12 10 * 2 = 20 marks
PART B (200 Words)
5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
231
CORE PAPER XVII – INDIRECT TAXES
UNIT I
TAXATION AND TAX SYSTEM IN INDIA
History of Taxation – Elements of Tax – Objectives of Taxation – Canons

of Taxation – Tax System in India – Classification of Taxes.
UNIT II
CENTRAL EXCISE
Basic Concepts – Types of Excise Duties – Definition of some terms –

Classification of Goods – Levy and Collection of Tax – Sec 4 & 4A Valuation of
Goods – Administrative setup of Central Excise – Registration – Excise and
Exports – Excise and Small Scale Industries – CENVAT.
UNIT III
CUSTOMS ACT 1962
Customs Act – Definition, Concepts and Scopes – Levy and Collection of

Customs Duty – Classification of Goods – Assessment of Duty – Valuation of
Goods under Customs Act – Prohibition on Importation & Exportation of Goods –
Demand and Recovery of Customs Duty – Clearance of Goods – Baggage.
UNIT IV
CENTRAL SALES TAX (CST) & TAMILNADU VAT
Historical background of CST Act – Definition of terms – Inter-State Sales

– Exemptions from CST – Registration of Dealers – Levy and Collection of CST –
Provisions of Tamil Nadu VAT – Dealers – Registration – Input Tax Credit – Levy
of Tax.
UNIT V
SERVICE TAX
Growth of Service Sector – Elements of Service Tax – Different Services
on which tax is payable - Service Tax payment.
232
REFERENCE BOOKS:
1. V.S. Datey - Indirect Tax law and practice.

2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Business Taxation.
3. N.S.Govindan – Indirect Taxes made Easy

10 out of 12 10 * 2 = 20 marks
PART B (200 Words)

5 out of 7 5 * 5 = 25 marks
PART C (500 Words)
3 out of 5 3 * 10 = 30 marks
TOTAL 75
CORE PAPER XVIII – INSTITUTIONAL TRAINING
Supervised Institutional Training shall be an integral part of B.Com

(Corporate Secretaryship) Degree Course. It is a sort of job testing programme
designed to bridge the gap between theory & practice and create a natural
interest in the practical aspects of the Company Secretaryship so as to stimulate
trainee's desire to face its challenges and problems.
The training should be given under the joint supervision and guidance of the
Training Officer of the Institution and Faculty member of Corporate
Secretaryship of the college. The details of the training given and the assessment
of each student in that regard should be fully documented.
233
The duration of the training shall be for a period of 30 days during the third
year. The training shall broadly relate to
(a) Office Management
(b) Secretarial Practice.
The training relating to Office Management may be designed to acquaint the

trainees with:
1. Company's activities, organization structure, departments and authority

relationship.
2. Study of layout, working conditions, office maintenance, safety and sanitary
conditions.
3. Study of the Secretarial service, communication, equipments, postal and
mailing services and equipments.
4. Acquaintance with office machines and equipments and accounting,
machines.
5. Acquaintance with filing department, sales, purchases, sales accounts,
salary, administration and personnel departments.
The training pertaining to Secretarial Practice shall be on all aspects of the,

functions of a corporate secretary.
The following types of organizations may be selected for the training:
1. Public Limited Companies (Both Industrial and Commercial).

2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C.,
Electricity
Board, Housing Board and Chambers of Commerce, Cooperative
Societies and
banks.
234
3. Office Equipment Marketing Organizations.
NOTE:
The paper on Institutional Training shall carry hundred marks and Internal
and External Viva - Voce based on a report submitted by the candidate, under the
guidance of the faculty member of the respective colleges assisted by the training
officers of the Institutions providing training.
The report shall be around 50 typed pages, excluding tables, figures,

bibliographies and appendices. The department of the respective college shall
value the report. The marks shall be sent to the University before 31st March of
the Third year. A candidate failing to secure the minimum for a pass (40%) shall
be required to resubmit this report to the department and the marks after
valuation shall be forwarded to the University before the commencement of the
examination.
The external examiner in consultation with internal, examiner should

conduct Viva-Voce and evaluate the report.
*************
235
8. B.COM. DEGREE COURSE IN CO-OPERATION
SYLLABUS
( w.e.f.2008-2009)
THIRD SEMESTER
CORE PAPER – V: PRODUCERS’ CO-OPERATIVES
Unit – I
Producers’ Co-operatives – significance – Constitution and working of sugar co-

operatives, co-operative spinning mills – tea factories – problems and suggestions.
Unit – 2
Co-operative processing societies – Need and importance – Factors needed to organize

them – Working of various types of processing societies, fruit processing societies – role
of NCDC – Role of warehousing
Unit – 3
Industrial Co-operatives – Origin importance and development and types of industrial co-
operatives – assistance from Govt. & other bodies – Problems – Handloom Weavers
Cooperatives – constitution and working of Primary and apex societies.
Unit – 4
Dairy Co-operatives – Place of dairying in the Indian National economy – Origin and
growth of dairy co-operatives – structure constitution and working of dairy cooperatives
in India – Amul pattern – pattern – operation Flood schemes – National Dairy
Development Boards.
Unit – 5
Other co-operatives – Co-operative Farming societies – Fisheries Co-operatives – Poultry

and sheep Breeding societies.
Books Recommended:
1. Bedi R.D. – Theory, History and Practice of Co-operation

2. Mathur. B.S. – Co-operation in India
236
3. Hajela – T.N. Principles, problems and Practice of co-operation
4. Kulandaisamy. V – Co-operative Dairying in India
CORE PAPER VI : MANAGEMENT ACCOUNTING FOR CO-OPERATIVES
Unit – I
Principles of Management Accounting : Origin, Definition, objectives, functions, scope

and limitations – Principles of Management Accounting – Management Accounting Vs
Financial Accounting – Management Accounting Vs. Cost Accounting – The
Management Accountant – Functions of Management Accountant.
Unit – 2
Analysis and interpretation of financial Statements – Meaning and types of financial

statement – format of income statement and Balance Sheet – Financial statement Analysis
– tools of financial statement analysis.
Unit – 3
Accounting Ratio: Meaning, Advantage and limitations of ratio analysis – computations

of different categories of ratio – concepts of fund flow, cash flow and their uses.
Unit – 4
Budgetary control : Meaning of budget, budgeting and budgetary control – objectives

advantages and limitations of budgetary control – types of budgets – preparation of
budgets: Sales, Production, Purchase, Cash Master Budget, Fixed and Flexible Budget.
Unit – 5
Management Accounting practices to different types of Co-operatives – Marginal Costing

and Break Even Analysis.
BOOKS RECOMMENDED
1. Dasgupta. P : Students in Cost Accounting

2. Khan. M.Y. & Jain. P.K : Management Accounting
3. Maheshwari. S.N. : Principles of Management Accounting
4. Jawahar Lal : Cost Accounting
237
ALLIED III : ELEMENTS OF STATISTICS AND RESEARCH METHODS
Unit – I
Definition of Statistics – Characteristics – uses – Limitations – collection of data –

Primary, Secondary data – classification and tabulation of data frequency distribution –
Diagrams and graphs.
Unit – 2
Measures of central Tendency: Meaning, Objectives, requests of a good average – Types

of averages: Arithmetic Mean, Median, Mode, relationship among averages – Limitations
Dispersion : Meaning, Characteristics, absolute and Relative measures – Range, Quartile
deviation, Mean deviation, Standard deviation, Co-efficient of variation.
Unit – 3
Correlation : Meaning, Types, Methods : Karl Pearsons Co-efficient method, spearman’s

Rank method, Regression : Meaning, Regression Line Regression Equations.
Index Number Meaning, use, Types, Methods of Index number, Tests of Consistency –
Fixed Base and Chain Base – Cost of Living Index and Family Budget.
Unit – 4
Analysis of time series: Meaning, Components of time series – Measurement of secular

trend : moving average method, method of least secure : Seasonal variation. Chi square
Test: Meaning, Degrees of Freedom, x2 Test.
Unit – 5
Research : Meaning and Definition – Census method and Sample method ; Random
Sampling method and non-random sampling – Survey research and case study –
Processing and analysis of data – tabulation – Report writing.
REFERENCE BOOKS
1. S.P. Gupta, Statistical Methods, Sultan Chand and Sons.

2. R.S.N. Pillai and Mrs. Bagavathi, Statistics, S. Chand and Company
3. Pauline U. Young, Scientific Social Survey and research, Prentics Hall of India
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FOURTH SEMESTER
CORE PAPER – VII – TRADING AND SERVICE CO-OPERATIVES
Unit – 1
Co-operative Marketing – features agricultural commodities – Defects in the Marketing

practices of agricultural commodities in India – Origin and growth of co-operative
marketing in India – Primary Co-operative marketing societies – organizational structure,
constitutional and working – methods of marketing practices – Regulated markets –
advantages, functions – Differences between primary cooperative marketing societies and
regulated markets.
Unit – 2
District / State Cooperative Marketing societies – NAFED – their constitution and

working Finance for cooperative marketing – need and importance- sources of finance for
cooperative marketing societies – storage and ware housing – need and importance –
State and central warehousing corporations NCDC – problems of cooperative marketing
and suggestions- Dantwala Committee on Cooperative Marketing.
Unit – 3
Consumer Cooperatives in India – Importance origin and growth – structure of consumer

cooperatives – Working of primary, District and State consumer cooperatives –
Supermarkets – purchase policy, price policy & personal policy – Double compartmental
system – Role o consumers cooperatives in PDS – working of NCCF.
Unit – 4
Housing cooperatives – importance, origin constitution – types of housing cooperatives –

working of primary and state Housing cooperatives.
Unit – 5
Cooperatives in the service sector – cooperatives Hospitals – medical practioners,

cooperatives societies – Educational services – labour contract societies Lift irrigation
societies – Rural Electrification societies.
BOOKS RECOMMENDED
1. Mathur B.S. – Cooperation Marketing in India
2. Redy T.S. & Hampanna. M – Essays on Consumer co-operatives
3. Kamat G.S. – Managing Cooperatives Marketing
239
4. Kulkarni K.R. – Agricultural Marketing in India
5. Bedy R.D. – History, Theory and Practice of Co-operation
6. Hajela T.N. – Principles, Problems and Practices of Co-operation
CORE PAPER – VIII – PRINCIPLES OF MANAGEMENT
Unit – 1
Meaning and definition of Management – Nature of Management – Importance of

Management – Differences between Management and Administration – Management a
science or an art, management as a profession – Evolution of Management thought –
Different approaches to the study of Management – Contributions to management
Thought – Henry Fayol, Taylor, Elton Mayo, Marry Parke Follet, Peter Drucket,
Functions of Management.
Unit – 2
Planning – Nature and characteristics of Planning – Advantages and elements of planning

– steps in planning – Types of planning – obstacles to planning – requirements of an
effective planning – Forecasting – importance and elements of forecasting – Techniques
of forecasting – Decision making – importance process of decision making – Mel Tools
of decision making.
Unit – 3
Organising – Importance – Process of organization – principles of organization – Formal

and informal organization chart – Committee organization – Types of committees –
Merits and Demerits of committee organization – span of Management –
Departmentation – Authority – Delegation – Centralisatiion and decentralization – Line
and staff authority.
Unit – 4
Staffing – principles – process of staffing assessment of managerial manpower –

manpower planning – recruitment and selection training – performance appraisal
management development Directing – principles – methods – motivation – morale –
leadership – Types of leadership – functions and qualities of leadership – leadership style
– communication methods and types of communication – Barriers to communication –
Achieving effective communication – communication media.
Unit – 5
Co-ordination – Nature and need – Types of co-ordination – problems of co-ordination –

Achieving effective co-ordination – control: Importance of control – process of control –
performance of standards – Evaluation of performance Remedial action – Budgetary and
Non-budgetary control techniques.
240
Books Recommended
1. Sherleher – Modern Business Organisation and Management

2. Bushan. Y.K. – Fundamentals of Business Organisation and Management
3. Peter F Drucker – Management Tasks and responsibilities
4. Heinz Welhrich & Harold Koontz – Management – A global perspective
ALLIED – IV – COMPUTER APPLICATIONS TO CO-OPERATIVES
Unit – 1
Understanding the Computers – Importance of Computers – History of Computers- Types

of Computers – History of Computers – Types of Computers – Computing concepts –
Input devices – processing unit – outputs devices External storage devices – Driving the
computer; the soft W – Programming Languages – Common high level language –
program Execution Modes – Interactive – Using the Computers.
Unit – 2
Problem solving – algorithm – flow charts – branching – looping – the connector – hints
for low charting – writing algorithm and drawing flow charts for the following : (a)
Membership Admission (b) Net Profit distribution (c) Preparation of Act (d) Preparation
of Drawal Application (e) Finding Arithmetic Mean, Standard Deviation and Co-efficient
of Co-relation.
Unit – 3
BASIC character act – constant and variable – naming and variables – LET, INPUT,
READ, DATA and RESTORE statement – arithmetic operators – arithmetic expressions-
hierarchy of operations relational expression – logical operators – print control – PRINT
with comma semicolon, TAB and PRINT USING.
Unit – 4
Branching – IF – THEN – Looping for – NEXT summing the first natural numbers –
summing the squares and cubes – preparing the multiplication table using the idea of
branching and looping.
Unit – 5
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Sequential files in BASIC – Application of the BASIC Programming concepts – files for
the following problems of co-operative studies.
1. Membership Admission particulars

2. Net Profit Distribution
3. Preparation of ACL
4. Preparation of Drawal application
5. Finding Arithmetic Mean, Standard Deviation and co-efficient co-relation
6. Co-operative Accounting by using computers at Primary, Central and Apex
Level co-operative Institutions
BOOKS RECOMMENDED
Programming in BASIC : Balagurusamy, E. Tata McGrew Hill Publishing Company Ltd.,

New Delhi (1991), Chapte4rs: 1,2,4,5,6,7
Programming with BASIC: Gottfored, Schaum s Outline Series. Tata McGraw Hill
Publishing Company Singapore (1990)
FIFTH SEMESTER
CORE PAPER – IX : GENERAL AND CO-OPERATIVE AUDIT
Unit – 1
General Principles – Audit – its origin – definition – objects – advantages Nature and
scope of audit – various kinds of audit – audit programes rights, duties and
responsibilities of auditor.
Commencement of Audit: Audit programme – routine checking of vouching and its

meaning – vouching of each transactions – importance of routine checking
Unit – 2
Verification and valuation of assets and liabilities: meaning of verification – mode of

valuation various assets and liabilities – depreciation – definition – objects method,
auditors duty – reserve: Meaning – definition- various reserves – audit of final accounts :
Profits and loss account – balance sheet – relationship between them.
Unit – 3
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Company audit – appointment and removal of Auditors – Rights and duties of company
auditors – Liabilities – Audit of Share capital and share transfer.
Unit – 4
Nature and scope of cooperative audit: Definition – objectives and advantages of audit :
nature and scope of audit various kinds of audit – difference between commercial and
cooperative audit – internal check and internal audit, their differences – rights, duties and
responsibilities of auditor – Registrar; responsibility. Distinguishing features of audit
from inspection and supervision – commencement of audit: audit programe – mechanical
and administrative audit – methods of conducting administrative audit along with routine
checking of different books.
Unit – 5
Audit programme for selected societies: Various stages of audit in cooperative credit
Institutors (credit society and Central Bank) Marketing society, consumer stores, Housing
society, Milk supply society, Industrial cooperatives, Classification on the Reserve Bank
of India Standard – Preparation of final audit memorandum and its enclosures.
Embezzlements and fraud – various methods – methods of their detection.
Books Recommended:
1. Co-operative Audit Manual, Dept. of Coop. Govt of TN

2. Coop. Audit: Dr. O.R. Krishnawam
3. Principles & Practice of Auditing: Tandon, Schand & Company
4. Principles & Practice of Auditing : Dinker Pigare, S. Chand & Company
243
CORE PAPER – X – CO-OPERATIVE LAW
Unit – 1
Need for legal framework for co-operatives – History of Coop. Credit societies Act of
1904 – Cooperative Societies Act of 1912 – Multi unit coop. Societies Act 1942 –
Committee on Coop Law 1956 Model coop societies Bill 1957 – model coop Societies
Act 1991.
Unit – 2
Detailed study of the Tamil Nadu coop societies Act 1983 & Rules 1988 – provisions
relating to Registration, amendment of byelaws and management of cooperatives.
Unit – 3
Regulatory provisions relating to audit, inquiry, inspection and investigation surcharge,

suppression of board – winding up of registered societies – settlement of disputes.
Unit – 4
Legal provisions relating to employees – common cadre – recruitment – selection –

placement – rewarding – offences and penalties – provision relating to appeal, review and
revision – coop Tribunal.
Unit – 5
Duties and privileges of registered societies – State Aid to cooperatives provisions

relating to coop. Agriculture and Rural Development Banks.
Books Recommended:
1. Govt,. of Tamil Nadu – Tamil Coop societies Act 1983

2. Govt of Tamil Nadu – Tamil Nadu coop societies Rules 1988
3. Calvert. H – The law and principes of cooperation
4. Aruselvam – Tamil Nadu coop manual
5. Weernman P. E – A model coop societies law
6. Dwivedi R.C. – Indian coop laws vis.a.vis coop principles
244
CORE PAPER – XI – BANKING THEORY, LAW AND PRACTICE
Unit – 1
Origin and definitions of banks – Role of banks in economic development – classification

of banks – central banking functions – Role of RBI and its functions – Banking
Regulation Act 1966 – important provisions.
Unit – 2
Commercial Banks – Functions – Primary functions – Secondary functions – Modern

functions – Teller system, ATM system – Home banking, factoring e-banking, innovative
banking, ECS, mutual funds, credit / debit cards, online banking.
Unit – 3
Banker – customer relationship – Special types of customers – minors, illiterates,

Lunatics, married woman, pardhanishin woman, Joint Hindu Family, partnership firm,
Joint Stock company, Non-trading associations Different types of deposit account –
Savings bank account, Current account, fixed deposits account and other novel deposit
accounts – customer grievance redressal – ombudsman.
Unit – 4
Principles of lending and investment – RBI guidelines – policies of commercial banks –

Types of loans – securities – for the loan and precautions to be taken by the banker for
each loan.
Paying Banker – Duties and responsibilities of paying banker conditions for dishonour of
cheque – Grounds for dishonour of a customer’s cheque – statutory protection to the
paying banker – collecting banker – Duties and responsibilities – statutory protection.
Unit – 5
Negotiable Instruments – Promissory note, Bill of exchange, cheque, Draft, definition

and features – crossing of a cheque – kinds of crossing – Endorsement – Rules pertaining
to Endorsement – kinds of endorsement.
Books Recommended:
1. Sundaram – Banking Theory, Law and Practice
2. Sherlekhar – Banking Theory and Practice
3. Vasudevan.S.V. Theory and Practice of Banking
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4. Santhanam. B – Banking Theory, Law and Practice
CORE PAPER – XII – CO-OPERATIVE MANAGEMENT AND

ADMINISTRATION
Unit – 1
Co-operative management – cncept – need for modern management to co-operative –

unique features of co-operative management – objectives of co-operative management –
principles of cooperation vis-à-vis principles of management.
Unit – 2
Democratic control: Democratic structure – General Body – Board – Chief Executive

division of functions and authority – cooperative leadership – types – functions –
qualities – professional management
Unit – 3
Functional areas of management in co-operatives – production – marketing financial ,

personnel and materials management.
Unit – 4
Evaluation of performance of cooperatives : Key result areas, performance evaluation,

operational efficiency measurement criteria for cooperatives.
Unit – 5
Cooperative Administration: Govt role in coop. administration – cooperative

departmental set up at different levels – functional registrars – Delegation of powers and
functions of Registrar – Cooperative Audit Dept. set up.
Books Recommended:
1. Dr. Nakkiran. S. Treatise on Coop. Management

2. Dr. Kulandaiswami. K A text book of coop Management
3. Govt. of Tamil Nadu – Coop Dept. Manual
4. Stephenson – Management in coop societies
5. ILO – Coop management and administration
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PROJECT / ELECTIVE
CORE PAPER – XIII – PRACTICAL TRAINING – PHASE – I
(Institutional Visits)
1. Objectives of the practical training

a. To give practical knowledge on the general working of various types of
cooperative societies.
b. To train in day-today administrations, account maintenance and auditing
of various cooperatives.
c. To develop a capacity to appreciate and understand the working of
cooperative societies and the influence of various economic and social
forces on societies and etc.
2. Methods of Training:
The training will be study visits to various categories of co-operatives from

primary to apex levels and to various offices of the Government department of co-
operation and the Block Development Office.
This has to be done under the guidance and supervision of Lecturer who will
accompany the students. The students are expected to maintain a record of this
study visits in which they shall record all the information they have gathered
during the visits. Suitable proforma may be devised by the Department.
3. Assessment of the Training and Record
Training and Record will be assessed by a committee consisting of the Head of

the Department of cooperation, one internal examiner and external examiner.
The assessment will be made on the basis of the following
a. Record – 50 marks
b. Test – 25 marks
c. Viva-voce – 25 marks
a. Record
The record will contain all the information, the student has gathered during
the study visits. The record will be assessed on the basis of the following
criteria.
(i). Whether practical working is recorded well
247
(ii). Whether the data have been presented well (sequence of ideas, clarity, use
of tables and diagrams etc)
(iii) Whether the student activity participated in the study (keen observation,
interview, discussion, meeting etc)
(iv) Whether key problems have been identified and analysed
(v) Whether conclusion and recommendation are sound and useful.
b. Test
Two hours written test will be conducted to test the knowledge of the student
where they have visited various types of co-operatives from primary level
various offices of the Government department of co-operation. The staff in
charge will frame question paper and will value answer scripts.
c. Viva-voce
The viva-voce examination will be conducted by a committee consisting of

the internal examiner and the external examiner. The University will appoint
the external examiner from the panel suggested by the Board of studies.
1. Factual information about the co-operatives 10 marks

2. Knowledge of the problems and solutions 10 marks
3. Clarity and Expression 5 marks
SIXTH SEMESTER
CORE PAPER – XIV – BUSINESS LAWS FOR CO-OPERATIVES
Unit – 1
Indian contract Act, 1872 – Definitions of contract – Essential elements of a valid

contract – Kinds of contracts offer and acceptance – consideration – capacity of parties –
Free consent – legality of object and consideration.
Unit – 2
Indian Contract Ac t 1872, Void agreement – Quasi contracts, performance of contracts –

Discharge of contracts – contracts – Remedies for breach of contracts – contracts of
Indemnity, Bailment, Pledge and Agency.
Unit – 3
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Sale of Goods Act, 1930 – Definition of Contract of sale – essentials of contract of sale –
Distinction between sale and agreement to sell – sale and Hire purchase agreement –
conditions and warrantees – unpaid seller – Auction sale.
Unit – 4
(a) Indian Arbitration Act 1940 – Definition of Arbitration – Matters

which can be referred to Arbitration – kinds of Arbitration – powers and duties of
Arbitrator.
(b) Features of consumer protection Act 1986
(c) Indian Penal code – 1860 – Misappropriation (Sec403) –
Criminal Breach of Trust (sec:405).
Transfer of properties Act – Definitions of immovable property, mortgage, sale lease

kinds of mortgages – termination of lease.
Unit – 5
Other related Acts – General principles of Regulated market Act, Money lenders Act,
payment of wages Act, payment of Bonus Act (applicable to payment of wages, bonus
and working conditions of employees), Sales Tax Act
Books Recommended:
1. Shukla, M.C. Manual of Mercantile Law
2. Kapoor, N.D. – Elements of Industrial law
3. Mitra, D.R. – Transfer of properties Act
4. Maheswari & Maheshwari – Business Laws
5. Saranavel – Labou laws
6. Manmohan Prasad – Principles of business law and Management.
CORE PAPER – XV – PRINCIPLES OF MARKETING
Unit – 1
Marketing – Meaning , Definition and importance of marketing – Marketing Processes –

concentration, equalization and Dispersion – Approaches to Marketing – concepts of
Modern Marketing.
Unit – 2
Marketing functions – various classifications of Marketing functions – functions of

Exchange: Buying and Selling and assembling – functions of Physical distribution –
Transportation, storage and Warehousing.
Unit – 3
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Marketing of Manufactured goods, consumer goods and industrial gods – channels of
distribution - Marketing of agricultural products – co-operative marketing.
Unit – 4
Standardization and Grading – market financing and risk bearing – Market Mix, Market
segmentation, Market Research – Market information and qualities of goods salesman –
Advertisement – Meaning and significance – Advertisement media.
Unit – 5
Marketing structure – Wholesalers and Retailers – Retail distribution – Basic retail

structure – large, medium and small scale retail institutions – super market –
Departmental stores – Price policies
Books Recommended
1. Tousel, Clerk and Clerk : Principles of Marketing

2. Coverse, Hugy, Nitehel : Elements of Marketing
3. William J. Stantion: Fundamentals of Marketing
4. Pillai R.S.N. & Bagavathi: Marketing
5. Sexena & Nigam : A study of Marketing in India
6. Memoria & Hoshi: Principles and practice of Marketing in India
7. Sinha. J.C. : Principles of marketing and Salesmanship
8. Govil : Marketing in India
9. Marketing : Rajan Nayar
10. Marketing R.S. Pillai
CORE PAPER – XVI – COOPERATIVE ENTREPRENEURSHIP

DEVELOPMENT
Unit – 1
Entrepreneurship – Definition – Characteristics – Factors that influence Entrepreneurship

development – Entrepreneurship in small scale and rural industries – Role of co-
operatives in EDP
Unit – 2
Entrepreneurship development programmes – Agencies for EDP – Schemes and

incentives for women and educated unemployment youth.
Unit – 3
250
Project Formation and Planning its significance – Financing agencies and Government
elements of project formulation – feasibility analysis – Techno – economic analysis –
market analysis and financial and cost benefit analysis.
Unit – 4
Procedure and steps involved in establishing small scale villages industries, licensing
project formulation – finance, marketing labour.
Unit – 5
Prominent village and small scale industries in the region / district – operational features
and problems – field visits – Entrepreneurial profiles of such industries.
References:
1. Director of Industries, A guide to Small Scale Entrepreneurs, Government of

Tamil Nadu, Chennai, 1985.
2. Baumback .M. and R. Manusco, Entrepreneurship and Venture Management,
DBT Araporevale & Sons, Bombay, 1981.
3. Holt. Entrepreneurship, Prentice Hall, New Delhi, 1992
4. Saravanavel P. Entrepreneurship Development, Principles, policies and
programmes, Author, 1987.
5. Srinivasan, S.B.A. Practical Guide to Industrial Entrepreneurs, Sultan Chand &
Sons, New Delhi 1981.
6. Rao. T.V. and Udai Pareek, Developing Entrepreneurship – A Handbook,
Learning systems, Greeter kailash, New Delhi, 1978.
CORE PAPER – XVII – CO-OPERATIVE BUSINESS COMMUNICATION AND

MANAGEMENT INFORMATION SYSTEM
Unit – 1
Meaning of communication – Objectives – Media – Needs and Functions of a Business

letter – Effective Business letter – Language and layout of Business letter – Enquiries and
replies – Orders and execution – Credit and status enquiries – Claims and adjustments –
Collection letters – Sales letters – Circulars.
Unit – 2
Banking Correspondence – Insurance Correspondence – Agency Correspondence –

Application for appointment – Correspondence of a company secretary – Letter of
allotment – Letter of regret
251
Unit – 3
Meaning of report – principles governing the preparation of report – Qualities of Good

report – Functions of a Report – Business report – Types of report – Reports by
individuals – Reports by committees or sub-committees – Directors reports – Minutes Vs
Report – Drafting of Resolutions and Minutes of company meetings.
Unit – 4
Precise writing – passages of economic and commercial importance – letters to editor of

news papers.
Unit – 5
Drafting of company meeting Notices – Letters to the Edition of Newspapers –

Management Information System – Introduction, Need Definition, Objectives,
Components, Differing information for different management levels, areas, stages of MIS
design guidelines for effective design.
Books Recommended:
1. Essentials of Business Communication – Rajendra Pal & Korlahalli J.S.

2. Effective Business English and Correspondence – Patten Shetty C.S. & Ramesh
M.S
3. Modern Business Correspondence – Nagamaiah and Bahi
4. A Text Book of Business – Gartside. L
5. Manual of commercial correspondence – Eume Bayley.
PROJECT / ELECTIVE
CORE PAPER XVIII – PRACTICAL TRAINING – PHASE – II
(INTERNSHIP TRAINING)
A. Method of Organisation
Students divided into batches of two or three are to be assigned for intership for
the period two weeks in different types of institutions / office. The lecturer in-charge of
the Training will test-check their work by making surprise visit to the allotted coop.
societies and offices of the coop Department.
B. List of Cooperative / Departments to be selected for Internship Training.
a. Primary Agricultural Co-operative Bank

b. District Central Co-operative and its Branches
c. Primary Coop. Agriculture and Rural Development Bank
d. Employees Credit Society
e. Urban Cooperative Bank
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f. Housing Finance Society
g. Co-operative Consumer Wholesale Stores with a Supermarket
h. Co-operative Marketing Society
i. Weavers Society
j. Milk Producers Union
k. Circle Deputy Registrars Office
l. D.C.A.O;s office
m. B.D.O – Extend Officer for Co-operation.
C. Procedure for Internship Training:
During the two weeks internship programme the students should know the
following aspects of the institutions/ offices.
i) Detailed Study of general working of the Selected unit.

ii) Gaining practical knowledge with reference to sectional works, staff duties,
account maintenance, books and forms maintained and used practical problem
and suggestions for improvement. In the office of Government department of
co-operation knowledge in the following area is to be gained.
iii) Various sections and details of the office work
iv) Registration of Societies
v) Statutory matters like amendment of Bye-laws, audit, inspection inquiry,
arbitration and liquidation of societies.
vi) Departmental stock taking in sonsumer’s stores, visit to central bank,
PCARDB, Urban Bank Employees Societies, Stores, Marketing Societies and
a selected societies, along with departmental staff and learn the working,
students should maintain a separate Record and this Record is to be submitted
within in ten days after the completion of the internship programmes. For the
information of these students who have not obtained internship students in
other types of societies organized a common seminar may organized so that
students will share the practical knowledge gained by them.
D. Assessment of Internship Training
The training will be assessed by Lecturer in-charge of Internship Training / Head

of the Department Internal Examiner and an External Examiner appointed by the
University. The Assessment will be made on the basis of the following:
a. Internship underwent / Seminar – 25

b. Record – 50
c. Viva- voce – 25
Total – 100
N.B. Strictly Co-operative Faculty along be considered for External Examinership.
253
METHOD OF VALUATION
A. Internship underwent:
The time spent the work turned out, the behaviour and the attitude to work will be
assessed. A proforma will be evolved by the college which will be filled up by the
president, Secretary or Officer of the institution / Office, where the students underwent
internship training. The internal Examiner will evaluate the work done on the basis of
information contained in the proforma and assign marks.
B. The Internship Record will contain all the information that the student has gathered
about the society and the next work he did there. The Record will be assessed by the
internal and external examiners on the basis of the following criteria.
a. Whether the records reflect active participation of the students in the programme.
b. Whether the sectional works books or accounts maintained and procedure
recorded.
c. Whether the data have presented well (Sequence of ideas, Clarify, used of tables,
diagram’s etc)
d. Whether practical working knowledge in recorded well
e. Whether key problem have been identified and analysed.
f. Whether conclusions and recommendations are sound and useful.
C. The Viva-voce examination will be conducted by the internal and external examiners
on the basis of the Internship Record. The Criteria for Viva-voce test will be
i. Factual information about the co-operative – 10 marks

ii. Knowledge of the problems and Solutions – 10 marks
iii. Clarity and Expression – 5 marks
Total – 25 marks
Both the internal and External examiners will evaluate each of the above items
independently and the average of the marks awarded by them will be taken as final
marks.
The assessment may be done for a period of two days, one day for the valuation
of Internship. Records and another day for the conduct of Viva-voce examinations,
strictly from the panel of Examiners of Co-operation, approved by the BOS will be
entrusted the aforesaid evaluation work. This will also be followed for Regular / ICE
candidates.
***********
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APPENDIX – 6 (S)
SYLLABUS FOR SOFT SKILL COURSE IN FRENCH – UG COURSE

For student in Colleges affiliated to the University of Madras
2008 – 09
Aims and objectives:
1. To create an interest for the French language in the student

2. To enable the student to have the competence to initiate a conversion and interact
in French
3. To communicate and make observations in French
Syllabus
Objects communicatifs Objectifs Linguistiques

Saluer Verbes s’appeler, etre
Se presenter Masculine et feminin
Demander et dire le prenom et le nom Interrogation avec <<qui>>
Identifier une personne Masculin et feminin des noms et des objets
Presenter quelqu ‘un <<en>> / <<au>> + pays, a+ville
Formes de politesse Articles definis et indefinis
Parler de ses gouts Adjectif interrogatif <<quel..>>
Demander l’age, l’addresse, le numero de telephone Verbes aller, avoir
Demander et dire les professios et nationalites Adjectifs possessifs
Nommez et situez des objets Interrogation avec <<qu’est-ce que>>
Exprimer la possession Il y a, prepositions de lieu
Indiquer la couleur Accents toniques, moi...
Demander et indiquer le prix Accord des adjectifs demonstratifs
La negation et adjectifs demonstratifs
Interrogation <<combien>>
Books for reference :
255
1. Apprenons le francais – Book I
2. Frequence jeunes – Book I
Exam paper pattern:

20 marks Sessional Test I – Oral (20) or grammar written (10) and Oral (10)
20 marks Sessional Test II – Cultural questions (10) and Grammar written (10)
60 marks End Semester – Written Grammar (only the exercises done on the board or
from text) (30) – Cultural questions (10), Correspondence (10) and Oral (10)
Model papers enclosed.
APPENDIX – 6 (S)
SYLLABUS FOR SOFT SKILL COURSE IN GERMAN – UG COURSE
For Students in colleges affiliated to the University of Madras
2008-09
PREREQUISITES: Complete beginners with no prior knowledge of the language.
OBJECTIVES: The course in German will give an opportunity for students of

other disciplines to acquire basic linguistic skills and a
working knowledge of a widely used foreign language. The
course is based on a minim vocabulary necessary and
sufficient to develop elementary language skills in German.
COURSE CONTENT:
UNIT I
 Alphabets and numbers (1-20)

 Simples Grammar: Articles (Define, In define, Negative), Nouns, gender:
Singular, and plural. Conjugation of the auxiliary verb “To be”
 Contextual vocabulary and Dialogue: Greeting, Self Introduction, Simple
questions.
 Hard Facts of Germany: (i) Fall of Berlin Wall (ii) Unification of Germany
UNIT II
 Numbers (20 – 100)

 Simple Grammar: Conjugation of verbs, pronouns (personal and
interrogative), Present tense, imperative tense, auxiliary verb “To have”,
Nominative and accusative cases.
 Contextual Vocabulary and Dialogue: At the Railway Station, Airport
 Hard Facts of Germany: Education System
256
UNIT III
 Prepositions with Dative and with Accusative

 Simple Grammar: Modal verbs, Past and perfect tenses, Dative case.
 Contextual vocabulary and Dialogue: Reading the time, days, months and
year
 Hard Facts of Germany: Universities in Germany
UNIT IV
 Simple Grammar: Irregular verbs, Reflexive pronouns, Possessive

pronouns
 Contextual vocabulary and Dialogue: Daily life, Meals, How to place an
order in a restaurant.
 Hard Facts of Germany: Germany and the European Union.
UNIT V
Prepositions with Dative and Accusative

Simple Grammar: Separable and inseparable verbs, Revision of Grammar learnt so
far
Contextual vocabulary and Dialogue: Idiomatic expressions, One’s family and
background.
Hard Facts of Germany: Presentation of topics on German Civilization discussed
earlier.
TEXT BOOK:
“Komm Mit” – Level I – Holt, Rinehart & Winston
“Moment Mal!” – Level I
“Themen” – Level I
“Facts about Germany”
“Deutsch Fur Auslander” – Schulz-Griesbach
WEBSITES:
www.german.about.com
www.bbc.co.uk/languages/german
www.germanculture.com
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A.C.F.2009
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ANOVA Step by Step

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ANOVA Step by Step

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VERY IMPORTANT INSTRUCTIONS:

Kindly refer the official communication of the University in the

BACHELOR DEGREE COURSES - UNDER THE FACULTY OF COMMERCE

CHOICE BASED CREDIT SYSTEM

SECOND AND THIRD YEAR (i.e. III,IV,V & VI Semester)

UG DEGREE COURSES UNDER VARUOUS FACULTIES (APPENDIX-A)

The Scheme of Examinations for different semesters shall be as follows:-

6. SCHEME OF EXAMINATIONS : SECOND AND THIRD

1. BACHALOR OF COMMERCE (B.COM.)

III Core -V Corporate Accounting 4 6 25 75 100

III Core –IX Advanced Corporate Accounting 4 6 25 75 100

COURSE COURSE TITLE Cre Ins. MARKS

I Core – XVII Advanced Cost Accounting 4 6 25 75 100

III Core –IX Advanced Corporate Accounting 4 6 25 75 100

I Core – XVII Management Accounting 4 6 25 75 100

COURSE COURSE TITLE Credit Ins. Marks

III Core – IX Advanced Corporate Accounting 4 6 25 75 100

STUDY COURSE TITLE Credit Ins. Marks

I Core –XVII Marketing of Banking Services 4 6 25 75 100

4. B.COM. (MARKETING MANAGEMENT)

III Core –IX Principles of Mgt. 4 6 25 75 100

IV 2 Soft Skill 3 2 40 60 100

STUDY COURSE TITLE Credit Ins. Marks

I Core –XVII Management Accounting 4 6 25 75 100

COURSE COURSE TITLE Credit Ins. Marks

III Core –IX Business Taxation 4 5 25 75 100

STUDY COURSE TITLE Credit Ins. Marks

I Core –XVII Business Environment 4 5 25 75 100

III Core –V Financial Mgt. 4 5 25 75 100

IV 2 Skill based subject 3 2 40 60 100

III Core –IX Management Information System 4 5 25 75 100

IV 2 Skill based subject 3 2 40 60 100

I Core –XIII Visual Basic Programming 4 6 25 75 100

COURSE COURSE TITLE Credit Ins. Marks

I Core –XVII Human Resource Mgt. 4 6 25 75 100

ACADEMIC YEAR 2008-2009

3. Adv. Corporate Accounting IV IV IV

9. Entrepreneurial Development V III III III V V

10. Financial Management V V III III

11. Adv. Cost Accounting VI VI

12. Management Accounting VI VI VI VI

13. Business Environment VI VI IV

14. Income Tax Law & Practice – I V V

15. Income Tax Law & Practice – II VI VI

16. Visual Basic Prog. V V V V

17. Visual Basic Practical VI VI VI VI

18. Legal systems in Business III III III

19. Business Mathematics – I I III III III

20. Business Mathematics – II II IV IV IV

21. Indian Economy – I III III III

23. Principles of Management II IV IV

24. Human Resources Management VI VI VI VI

25. Customer Relationship Mgt. VI VI

26. Marketing Research V V V

27. Business Statistics I I III III

28. Operations Research II II IV IV

29. Services Marketing VI VI

30. Production Management V V

31. Investment Management V V

32. Marketing Management III III

33. Business Communication I I

34. Business Communication IV II II II

35. Management Information system IV IV