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UNIVERSITY OF CALICUT(Abstract)

B.Com. Degree Course–Regulation, Scheme and syllabus revised with effect from 2005 admission onwards–implemented–Orders issued. -------------------------------------------------------------------------------------------------------

GENERAL AND ACADEMIC BRANCH – I ‘E’ SECTIONNo. GAI/E3/6792/04 Dated, Calicut University P.O. 28-06-2005-------------------------------------------------------------------------------------------------------Read : 1. Item No. 1 of the minutes of the Board of Studies in Commerce (UG) held on 29-03-2005.

2. Item No.3(b) of the minutes of the meeting of the Faculty of Commerce and Management Studies held on 23-05-2005.

3. Item No. II(I) of the minutes of the LIX meeting of the Academic Council held on 18-06-2005.

O R D E R

The Board of Studies in Commerce (UG) held on 29-03-2005, as per the 1st paper read above, considered the question of revising the regulation, scheme and syllabus of B.Com Degree course by dropping Regular B.Com. Restructured Model II (Specialisation) and retaining Model I with re-arranged optional subjects and resolved to implement the same with effect from the year 2005 admission onwards.

The Faculty of Commerce and Management Studies held on 23-05-2005 approved the minutes of the Board of Studies in Commerce (UG) held on 29-03-2005 with certain modifications as per the 2nd paper read above.

The Academic Council at its meeting held on 18-06-2005 approved the above mentioned minutes as endorsed by the Faculty of Commerce and Management Studies as per the 3rd paper read above.

Sanction has therefore been accorded to implement the revised scheme, regulation and syllabus of B.Com Degree Course by dropping Regular B.Com Restructured Model II (Specialisation) and retaining Model I with re-arranged optional subjects with effect from the year 2005 admission onwards. The revised scheme, regulations and syllabus of B.Com Degree Course is appended.

Orders are issued accordingly.

Sd/- DEPUTY REGISTRAR (G&A I) For REGISTRAR

To The Principals of College offering B.Com. Degree Courses.

Copy to:C.E/E.XI/D.R. B.Com/Tabualtion section concerned/Enquiry (Exam)University Website Cell/Publication Division/DR & G&AI/SDE/All Information Centres/SF/DF/FC

Forwarded/By Order

Sd/- SECTION OFFICER

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UNIVERSITY OF CALICUT

REGULATIONS GOVERNING BACHELOR OF COMMERCE DEGREE PROGRAMME

THREE YEAR DEGREE COURSE EFFECTIVE FROM THE 2005 BATCH B.Com ADMISSIONS

1.0 Title of the programme

This degree shall be called BACHELOR OF COMMERCE (B.Com)

2.0 Eligibility for admission

Any candidate who has passed the Plus two examination of the Government of Kerala

or an examination accepted by the University as equivalent there to with at least one

Commerce subject. Candidates who have not taken at least one Commerce subject for

Plus two or at equivalent level should get at least 45% marks in such examination to

become eligible to seek admission to the course. A concession of 5% shall be given to

those belong to Scheduled castes, Schedule tribes and other Backward Communities.

3.0 Duration of the Programme

The duration of the B.Com Programme of study is three years.

4.0 Course of study

Part I English

Part II Modern Language

Part III Subjects:Core Subjects : 13 papers each carrying 100 marks per paper (80 marks for written and 20 marks for internal assessment (Papers I to XIII of Table I)

Elective Subjects : 2 papers each carrying 100 marks per paper (80 marks for written examination and 20 marks for internal assessment) (Paper XIV and XV of Table I-Elective Subjects are listed in Table II)

Part IV: Environmental Studies

(Introduced vide UO No. GAI/JI/5985/94 dated 09/02/2005)

1 paper carrying 100 marks (80 marks for written examination and 20 marks for internal assessment)

Note : The private candidates shall appear for two extra papers of 150 mark each in

addition to the above mentioned 15 papers as they have no internal assessment or

Practical.

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PART I ENGLISH

The course shall comprise of the study of the following and shall extend over a period of one academic year.

i. The study of prescribed text books in general English.ii. Modern prose and drama.

PART II MODERN LANGUAGE

The course shall extend over a period of one academic year and shall comprise the study of anyone of the following language.

Foreign-French or German or Arabic

Indian-Hindi/Malayalam/Tamil/Kannada/Sanskrit

For Part III subjects-refer Table I and II

OPTIONAL : Refer Table II

Distribution of Teaching Hours/Marks and duration of University Examinations:

Refer Table I, II, III, IV & V

5.0 SCHEME OF EXAMINATION

a) Candidate shall take the examination for the papers in PART I, PART II and three

papers of PART III at the end of the First year. Thereafter the candidate shall take six

papers of Part III in the second year. In the third year the candidate shall take the

remaining six papers of III year and one paper of Part IV. There will be no separate

compartments for PART III papers in first, second and third year. Private candidates

shall take two additional papers in the third year in addition to the 15 papers.

b) Failed candidates in PART I/PART II shall be permitted to appear in PART I/PART II

or in the examination conducted at the end of the II year, or any II year examination

conducted thereafter.

c) For candidates undergoing the course there shall be supplementary examination for

the I and II year papers in PART III. However second year candidates will be

permitted to appear for the failed papers of I year in the examination conducted at the

end of the second year in Aril/May. Final year candidates will be permitted to appear

for the failed papers of I and II year in the examination conducted at the end of the third

year in March/April. After the completion of the course, there shall be no separate I, II

and III year examinations for the papers under Part III and appearance for the failed

papers of Part III and Part IV by the candidates who have completed the course shall be

at the final year examination.

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d) A candidate who has passed PART I/PART II/any part of PART III will be permitted to

reappear for that part/paper only as per provisions of regulations. 11.0

e) A candidate registered for the examination, but absent will be considered, as having

utilized the chance for appear once and the result will be finalized accordingly.

f) The examination conducted in September or October will be treated as supplementary

examination. First appearance of any part/part will not be allowed in supplementary

exams. Failed/absent candidates are not allowed to appear for supplementary

examination in PART III & IV papers during September or October. They have to

appear as per 5(c) above. However this rule is not applicable for PART I and PART II.

6.0 ELIGIBILITY FOR DEGREE

No candidate shall be declared eligible for the degree of Bachelor of Commerce

unless he has completed the course of study prescribed and passed the examination in all

the subjects under the FOUR parts of the examination namely PART I English, PART II

Modern Language and PART III subjects and Part IV Environment Studies. Private

candidates shall pass Papers XVI and XVII also in order to become eligible for the degree.

7.0 PASS MINIMUM

a) A candidate who obtains not less than 35% of the aggregate marks in PART I and

PART II shall be declared to have passed in PART I and PART II of the examination.

b) A candidate who obtains 40% marks in each paper of PART III shall be declared to

have passed in the concerned papers in Part III. There is no aggregate minimum in

each year.

c) Candidate appearing for additional optional subjects in PART III of B.Com course

shall secure 40% marks for each paper of the additional optional subjects.

d) 40% shall be pass minimum for the practical records and internal assessments jointly

for each paper.

e) A candidate who obtains 35 marks (Minimum 25 marks for theory + Minimum 10

marks for internal assessment) in Part IV Paper shall be declared to have passed that

paper.

8.0 CLASSIFICATION OF THE SUCCESSFUL CANDIDATES

Successful candidates who obtain 80% and above of the total marks in PART I, II,

and III in the first appearance at the final year examination shall be placed under the

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category of First class with Distinction [Applicable from 2001 admissions only].

Successful candidates who obtain 60% and above the total marks in any PART

(PART I/PART II/PART III) shall be placed in the First class in that part. Successful

candidates who obtain less than 60% but not less than 50% shall be placed in the Second

class in that part. Successful candidates who obtain less than 50% of the total marks shall

be placed in Third class in that part. Successful candidates who obtain less than 50% of

the total marks in any PART shall be placed in the Third class in that part. The marks of

Part IV Paper shall not be counted for class or rank purposes.

9.0 PROMOTION TO II/III YEAR OF THE COURSE

a) A student not registered for the I year examination shall not be eligible for the

promotion to II year of the course and a student not registered for the second year

examination shall not be eligible for the promotion to third year.

b) A candidate who could not apply for registration for I/II year examination within

the prescribed time may be given Token registration for the examination within one

month from the date of opening the college. A candidate who gets token registration

for the examination will be eligible for the promotion to the II/III year of the course,

as the case may be, from the date on which the Token registration is granted duly

applied for. Candidates seeking the Token registration under the provisions of these

regulations shall be required to remit the examination fee., late fee and super fine as

applicable to the candidates seeking regular registration. The application shall be

made n the prescribed examination’s application form and all rules and provisions

applicable for regular registration will be applicable to Token registration.

c) The provisions of these regulations shall apply to private and S.D.E CANDIDATES

also.

10.0 PROJECT WORK, INTERNAL ASSESSMENT AND INDUSTRIAL VISIT

A. Project Work

During the I and II year every student shall do a project in the subject related area of each paper.

a) The Project might be identified by the student/s on their own or with the help of

the teachers. The project work may be assigned, as a Group task. The maximum

number per group shall not exceed 5 students. The Project Report should be of not

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less than 20 A4 size pages and neat typewritten and bound (preferably spiral

bound). Each student in the group shall submit separate reports.

b) The concerned teachers should evaluate the report and the maximum marks for the

Project report shall be 10.

c) For the Part IV Paper Environmental Studies every student shall prepare and

submit a field trip report on the basis of fieldwork. Fieldwork include visit to a

local area to document environmental Assets, river, forest, grassland or visit to

local polluted site-urban/rural/industrial/or agricultural. The field trip report

should be of not less than 10 pages (A4) and neatly typewritten and bound.

d) The project work/Field works shall have the following stages.

Identification of the Project: within 30 days of commencement of the class.

Data collection: on or before 31st October.

Project draft presentation on or before 31st December.

Submission of final report to the concerned teacher on or before 31st

January.

Submission of marks of Project and details of internal assessment marks to the HOD on or before 15th February.

e) Structure of the Report

Title page

Certificate from the concerned teacher

Acknowledgements

Contents

Chapter I: Introduction (Statement of the problem, objectives of the study, methodology etc)

Chapter II and III : Data analysis

Chapter IV: Summary findings and recommendations.

B. Guidelines for Seminar

a) In the III year every student shall present a seminar in each paper. The

Seminars should be completed before 31st December of the relevant academic year.

The marks for the Seminar should be awarded as follows:

Script 5 Marks

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Presentation 5 marks (Duration of one seminar 15 minutes: presentation 10 minutes, discussion 5 minutes)

b) The Topic of the seminar should be selected and intimated to the concerned

teacher on or before 31st August. The concerned teachers in consultation with the

HOD will fix the time schedule for the conduct of Seminars. The concerned teachers

should evaluate the Seminars and the marks along with the details of internal

assessment should be submitted to the HOD on or before 15 February every year.

C. Compilation of Internal marks

a) (i) A committee of three members from the department of

Commerce, of whom one must be the Head of the Department, shall evaluate the

marks of internal. The committee has the discretionary power to make appropriate

changes in necessary cases. (ii) The HOD shall send marks to the Controller of

examinations, University of Calicut by 28th February every year through the Principal

of the College concerned. The marks will be awarded to the candidates in the

concerned papers of each year (iii). A student who fails to submit the Project report or

participate in Seminar, his or her internal assessment marks alone need not be sent to

the University. His/her marks are forwarded to the University only when the

requirements are fulfilled.

b) Those who fail to secure the minimum marks for Project and

Seminar and internal assessments jointly will be given two additional chances to

resubmit the project report or present seminar as the case may be with fresh

assignment of the HOD concerned on remittance of a late fee of Rs.100/- to the

University.

c) A student who has not submitted Project Report in the I and II

year shall not be promoted to the next class, however in genuine cases of delay the

student may be permitted to submit the report within one month of re-opening of the

college in the next academic year on specific recommendation of the HOD and the

Principal of the College and with the prior approval of the Vice-Chancellor or other

officer authorised by him. Such applications to the University shall be submitted

through proper channel and be accompanied by a chalan receipt for Rs.100/- in favour

of the University towards fine for late submission of the report. On receipt of the

necessary orders of the University the student shall submit the report within one

month of reopening of the college and may be promoted to the next class.

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d) Admission of Private candidate to regular course

Private candidates cannot be admitted to the second Year and third year of the

programme to regular colleges hereafter, as they cannot comply with the conditions of

internal assessment.

e) Failure to submit Project Report.

A student who fails to submit the Project report or present Seminar as per provisions

of these regulations/fails to score the minimum marks required for a pass in Project

report or Seminar will be deemed to have discontinued the course at the end of the

I /II/III year, as the case may be. The examination taken by such candidates in written

papers will however stand. They will be permitted to complete the course through

Private registration; marks if any, awarded to such candidate for project or Seminar

will be cancelled and they shall take paper 16 Business Practice intended for Private

candidates.

f) No grace marks or moderation shall be awarded for project report/seminar.

g) Each student shall undertake an industrial visit during II or III

year.

11.0 RE-APPEARANCE FOR BETTERMENT OF MARKS

A candidate shall be permitted to re-appear for betterment of marks (retaining his

original marks). Part wise in case of PART I and PART II and paper wise in case of PART

III, either during the course or within one year of first appearance for the final year

examination subject to the following conditions.

a) Re-appearance for PART I and PART II shall be permitted only after the

completion of II year of the course and there shall be only one chance for betterment

of marks of PART I/II.

b) Betterment of marks for I and II year papers of Part III will be allowed only along

with III year papers at the end of III year. Once any papers of the Part I and II are re-

appeared in the third year Further re-appearance is not allowed for any papers of I and

II year. (Re-appearance is allowed only for papers in which candidate has passed)

c) A candidate who has registered for the final year examination shall be given one

chance to re appear for betterment of marks of any paper in PART III within one year

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of the first appearances for the final year exam, subject to the provisions of clause

11(b) above.

d) A candidate who re-appears for betterment of marks has to take the examination as

per the scheme and syllabus in force at the time of his re-appearance.

e) A candidate who joins another course or after successful completion of the course

fails to produce his Transfer certificate or who applies for his original Degree

certificate shall not be eligible for re-appearance for betterment after the completion of

the course. The Transfer Certificates surrendered shall not be returned to the

candidate before the publication of the result of the examination, unless the candidate

agrees, in writing to cancel the registration for the examination and forgo his chance

for re-appearance.

f) Registration of the name of the candidate for examination for betterment shall be

treated as permission for re-appearance. He/she shall not be permitted to re-appear

again even if such a candidate does not write the examination.

g) A candidate who re-appears for betterment of marks after taking the final year

examination shall not be considered for distinction, rank or any other prizes.

12.0 CHANGE OF OPTIONAL SUBJECT

a) In case of regular candidates, change of optional subject under PART III will not

ordinarily be permitted during the middle of the course. However in exceptional case,

it may be permitted at the beginning of the II year. The Vice-Chancellor or other

officer authorized by him shall give the permission.

b) Private candidate and candidates who seek private registration for second year

after discontinuing the regular course may be permitted change of optional subject

under PART III during II year. Such a change shall be permitted by authority

competent to grant private registration for the course, after collecting prescribed fee.

c) A candidate who has failed in optional subject under PART III of examination

shall be permitted to change his optional subject (Paper XIV and XV) and appear for

the examination provided the registers himself as a private candidate one year before

taking the examination.

13.0 ADDITIONAL OPTIONAL SUBJECTS

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A person who has qualified for B.Com Degree of this University shall be

permitted to appear for different optional subjects under PART III after a lapse of one

year subsequent to his passing of the B.Com examination, after obtaining private

registration for each additional option.

14.0 CHANGE OF MODERN LANGUAGE

A candidate who has passed PART I and PART II of examination and failed in

PART II modern language shall be permitted to appear for the examination in Part II,

offering different language. Such candidates shall be required to obtain private

registration for PART II, Modern Language.

15.0 APPEARANCE FORPART III OF B.COM COURSE

A person who has qualified for the Bachelor of Science/Arts Degree of this University

shall be permitted to appear for PART III of B.Com degree examination of the University under

this regulation provided he has obtained private registration for PART III of B.Com. Course, after

qualifying for BA, B.Sc. Degree, Private registration in such cases will be given for the second

year of the course and the candidate shall take the papers of I and II year of PART III in the II year

examination. Successful candidates under this regulation will be placed in a separate list. Such

candidates will be exempted from passing paper PART I and PART II of B.Com. Degree.

However they shall not be eligible for prizes, medals or ranks awarded by the University.

16.0 ADMISSIN OF CANDIDATES WHO HAVE DISCONTINUED B.A/B.Sc/BBS COURSE

A candidate who has already registered/appeared for I/II/III B.A/B.Sc/BBS examination

of this University and then discontinued shall be permitted to seek private registration for I B.Com

course provided the candidate Cancel the registration/examination taken by him in all the three

parts of B.A/B.Sc and all papers of BBS course as the case may be.

17.0 ADMISSION OF PRIVATE CANDIDATES TO REGULAR COURSE

Candidates who have taken I/II year of the B.Com Degree examination privately cannot be

admitted to II/III year of B.Com as they cannot comply with the requirements specified for internal

assessment given in the schedule of Course of study (Refer table No. III)

18.0 RANKING

There shall not be separate ranking for different optional subjects.

19.0 CONSOLIDATED MARKLIST

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a) Candidates who complete the course within the normal duration and passed in Part III at the

examination conducted at the end of course shall be given a consolidated mark list

incorporating the marks of all papers under PART III. For this purpose the marks obtained in

the Examination of I and II year conducted during the course shall be carried over to the III

year.

b) On passing PART III of the examination, consolidated mark list incorporating the marks of

all papers under PART III will be issued, also to candidates not covered by the provisions of

paragraph (a) above. Prescribed fee will be charged for this case and consolidated mark list in

this case will specify the Register Number and Year of appearance after normal duration of

the course and also the Register Number and Year of last appearance within the course. The

marks of appearances within the course will be carried over to the last appearance within

the course and only the Reg. No., Year and Session of these appearances will be

shown in the Mark list.

20.0 PERMISSION TO APPEAR UNDER OLD SCHEME

Examination under the old scheme and syllabi applicable to admission prior to 2005 will be held

up to and including September 2009. Thereafter, failed candidates under this scheme will

have to appear for all the papers of PART III under new scheme and syllabus.

Discontinued candidates admitted in regular colleges and in SDE shall take the

examination under PART III subjects as per the new scheme and syllabi for all papers.

21.0 Academic council may for just and valid reasons exempt candidates from the provisions these new regulations.

22.0 REPEALING AND SAVING

The rules, regulations and the orders issued before in connection with B.Com Degree

course effective the 2001 admissions should stand and repealed in so far as matters for

which provision is made in this regulation provided any order mad or action taken and

rules and regulations and orders so repealed shall be deemed have been made taken under

the corresponding provisions of this regulations.

Table I –Regular and Private B.Com (2005 Admission Onwards)

Distribution of teaching hours, marks and duration of University examinations

Yea

r

Par

t

SubjectLecture

Hrs/week

Duration of Exam

MarksTheory Internal

max min max min

1

I

I English Paper I

English Paper II

5

4

3

3

100

100 70

II Modern Language

(Hindi/Malayalam/Kannada/Tamil/

Arabic/Sanskrit)

5 3 100 35

III Paper I Business Statistics

Paper II Managerial Economics

Paper III Information Technology for Business

4

3

4

3

3

3

80

80

80

32

32

32

20

20

20

8

8

8

II III Paper IV Financial Accounting

Paper V Business and Corporate Law

Paper VI Business Management

Paper VII Banking Theory and Practice

Paper VIII Business Communication

Paper IX Marketing

5

4

4

4

4

4

3

3

3

3

3

3

80

80

80

80

80

80

32

32

32

32

32

32

20

20

20

20

20

20

8

8

8

8

8

8

III Paper X Entrepreneurial Development and Project ManagementPaper XI AuditingPaper XII Cost and Managerial Accounting

Paper XIII Income TaxPaper XIV Optional IPaper XV Optional II

For Private CandidatesPaper XVI Business PracticePaper XVII Business Environment

4

45

444

3

33

333

33

80

8080

808080

150150

32

3232

323232

6060

20

2020

202020

8

88

888

IV Paper I Environmental Studies 3 80 25 20 10Total For Part III 61 Hrs 1200

(Regular)

1500(Private)

--

--

300(Regular)

TABLE II : LIST OF OPTIONAL SUBJECTS FOR B.COM

A. CO-OPERATION

Paper – XIV – Co-operation Paper I

Paper – XV - Co-operation Paper II

B. TRAVEL AND TOURISM MANAGEMENTPaper XIV – Travel Management

Paper XV –Tourism Management

C. FINANCEPaper XIV – Indian Financial System

Paper XV – Financial Services

D. COMPUTER APPLICATION

Paper XIV-Information Technology for Business Analysis

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Paper XV – Computerised Accounting with Tally.

TABLE III : ALLOTMENT OF MARKS FOR PROJECT/SEMINAR AND INTERNAL ASSESSMENT

Year Paper No.

Total Marks

Per Paper

Project/ Seminar Marks

Attendance

Internal Assessment

Exam Total

I Part IIIPaper IPaper IIPaper III

202020

101010

555

555

101010

II Paper IVPaper VPaper VIPaper VIIPaper VIIIPaper IXPaper XPaper XIPaper XIIPaper XIIIPaper XIVPaper XV

202020202020202020202020

101010101010101010101010

555555555555

555555555555

101010101010101010101010

Total for Part III 300 150 75 75 150

Part IV

Paper I 20

Field Report

10 5 5 10

TABLE IV: TOTAL MARKS AND PASS MINIMUM

Course Total mark

s

Maximum Theory

Internal Maximu

m

Pass Marks

Regular B.ComFor Part IIIFor Part IV

Private Candidates

For Part III

For Paper IV

1500 100

1500

100

15x80=1200 80

15x80 = 12002 x 150 = 300

80

15x20=300 20

NA

20

60035

(Theory 25+Internal 10)

600

35

TABLE V : ALLOCATION OF MARKS FOR INTERNAL ASSESSMENT

a. For Attendance

Below 75% 75 to 80% 81 – 90% above 90% Maximum Marks

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NIL 2 Marks 3.5 Marks 5 Marks 5 Marks

b. For Terminal Examination

Below 40%

NIL

40 to 50%

1.5 Marks

51 – 60%

3.5 Marks

above 75%

5 Marks

Maximum Marks

5 Marks

Note : 1. For Part III papers minimum pass marks is 40% for theory and 40% for practical and internal assessment jointly.

2. Marks awarded for Part IV Paper is not counted for class or rank purposes.

3. There is no aggregate group minimum for different compartments.

SYLLABI FOR CORE SUBJECTSPAPER I – BUSINESS STATISTICS

Objectives :

1. To provide an in depth knowledge about the application of statistical tools for business decisions.

2. To acquaint the student with the working knowledge about sampling.

CHAPTER I- Introduction-definition-meaning-scope advantages, disadvantages-misuse of

statistics (lecture hrs 10)

CHAPTER II -Statistical investigation-Methods of collection of primary and secondary data-

Sample and census methods security-classification and tabulation–frequency distribution (lecture

hrs 15)

CHAPTER III – Diagrammatic representation–one dimensional and bar diagram-simple-

percentage-rectangle-distinction between native scale and natural scale-Histogram-

frequency polygon-frequency curves-Ogives (lecture hrs 10)

CHAPTER IV – Measures of central tendency; simple and weighted average-Geometric

and Harmonic Mean-Quantitative mean-mode, Median-properties of different averages

(lecture Hrs. 10)

CHAPTER V – Dispersion-measures of dispersion-Range L.D”, M.D”s-S.D”.-Individual

and combined groups co-efficient of range–mean deviation and standard deviation-

skewness and kurtosis-simple problems (lecture hrs 15)

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CHAPTER VI- Correlation–scatter diagram-rank correlation-concurrent deviation-Karl

Pearson’s co efficient of correlation (lecture hrs 19)

CHAPTER VII – Regression analysis–simple regression–methods of least squares–

relation between correlation and regression (lecture hrs 20)

CHAPTER VIII - Time series analysis–components–measures–methods–freehand curves

–semi average–moving average–method of least squares (lecture hrs 20)

CHAPTER IX - Index numbers–uses and purposes-construction of index numbers–Price

relative methods-chain index-base shifting. Splicing two index number series-deflating

index numbers-weighted index numbers-L.P.B, K, ME, F quantity index numbers cost of

living index (lecture hrs 15)

CHAPTER X – Probability-Meaning–scope in business-basic concepts-frequency

approach-classical approach-definition of classical approach-addition and multiplication

theories-conditional probability-axiomatic approach-presentation and combination-simple

treatment only (lecture hrs 20)

Books recommended

1. Statistical methods-S.P. Gupta; Sultan Chand

2. Fundamentals of Statistics – D.N. Elhance – Kitab Mahal

3. Statistics Theory and Practice –Dr. B.N. Gupta

4. Fundamentals of Business Statistics – S.L. Agarwal and Bharadwaj

5. Statistical Methods –S.C. Gupta.

PAPER II-MANAGERIAL ECONOMICSObjectives

1. To acquaint the student the basic micro and macro economic concepts relevant for business decisions.

CHAPTER I – Introduction–definition of Managerial Economics- objectives–scope-

decision making–application of economic theories in decision making (lecture hrs 15)

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CHAPTER II- Demand analysis meaning of demand–determinants of demand–types of

demand-laws of demand- reasons for laws of demand. Exceptions-Law of diminishing

marginal utility–consumer surplus–extension and contraction of demand-shift in demand-

elasticity of demand–Price elasticity of demand-income elasticity of demand-cross

elasticity of demand-advertising elasticity of demand-measuring elasticity of demand- use

of demand elasticity in business decisions (lecture hrs 15)

CHAPTER III – Demand forecasting–short term forecasting–purpose of short term

forecasting–Long term forecasting–Methods of forecasting demand–forecasting demand

for new products-essentials of good forecasting (lecture hrs 10)

CHAPTER IV – Production analysis–Meaning of production–Production function- Law of

production- law of return to variable proportions –Laws of return to scale–Economies and

diseconomies of scale-Isoquants-Optimum input/output combinations-Law of return and

business decisions. (Lecture hrs 15)

CHAPTER V – Pricing–theory of price- Price determination under perfect competitions,

Monopoly and monopolistic competition–Pricing under Oligopoly-Kinked demand curve-

Price leadership–Pricing under collusion-Pricing policies and practices–Penetrating

pricing–Price skimming–follow up pricing–Barometric Pricing–Cost Plus pricing- Pricing

of new products (lecture hrs 16)

CHAPTER VI – Profit-nature of profit-accounting and economic profit policies–aims of profit

policy (lecture hrs 10)

CHAPTER VII –Cost of capital–concepts-determination–cost of debt–cost of preference capital–

cost of retained earnings–Average cost of capital and weighted cost of capital (lecture hrs 14)

CHAPTER VIII - Business cycles–Brief study of theories–monetary theory–innovation

theory–Keynesian theory; causes, Indicators–phases-business forecasting–Use of business

cycles in business decisions (lecture hrs 8)

CHAPTER IX – National income–concepts–Measurement (brief study)(lecture hrs 5)

Books recommended

1. Managerial Economics – Varshney and K.L. Maheswary

2. Business Economics – K.P.M. Sundaram and B.N. Sundaram.

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3. Principles of Economics – M.L. Seth.

4. Principles of Micro Economics – A.L. Ahuja.

PAPER III – INFORMATION TECHNOLOGY FOR BUSINESS

CHAPTER I- Introduction to computers–characteristics of computer–types of computer-

portable, desktop, mini, mainframe and super computers; Generations of computer, first,

second, third fourth and fifth generations (lecture hrs 12)

CHAPTER II – Computer hardware and software– CPU and peripherals-system software

– application software (lecture hrs 8)

CHAPTER III – Operating systems–DOS, Windows Series, UNIX, Linux processing

modes-batch processing online processing time sharing–functions of operating systems

(lecture hrs 14)

CHAPTER IV – Computer Networking–LAN-WAN and MAN-LAN topologies–star

bus, Ring and hybrid (lecture hrs 10)

CHAPTER V –Internet business use of the internet–www-website–web browsing–Web

browsers; internet Explorer-Netscape communicator–Email–chatting (text, voice and

video) Portals (examples; Yahoo.com, MSN.com and Rediff) (lecture hrs 25)

CHAPTER VI – Business presentation–MS power point–creating slides, slide animation

–narration–slideshow (lecture hrs 15)

CHAPTER VII – Computerised accounting-features-advantages and disadvantages of

computerised accounting (lecture hrs10)

CHAPTER VIII – Tally–introduction–company creating–head of accounts- classification

of accounts-vouchers–types of voucher–voucher creation–voucher entry (lecture hrs 20)

CHAPTER IX – Preparation of Final accounts using Tally–Generation of reports in Tally (lecture hrs 30)

Books recommended

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1. Fundamentals of Computers-Raja Raman, Prentice Hall India Ltd. New Delhi 2000

2. Implementing Tally 6.3 A.K. Nadhani and K.K. Nadhani B&B Publications New Delhi 2001

3. Using Microsoft Office 2000Ed. Bott and Woody Leonhard Prentice Hall India 1999

SUGGESTED PRACTICAL PROJECTS IN I YEAR B.COM

PAPER I BUSINESS STATISTICS

1. Conduct a socio-economic survey of students of various classes of your college

regarding income of parents, occupation, religion, type of family etc. Analyse the data

and present it with suitable statistical tools.

2. Collect sales prices of certain consumer goods, plantation corps etc.from the local

market on the first day of every month for the last six months. Calculate wholesale

price index and also time series analysis.

3. Collect data regarding family income of student of various classes and their marks at

plus two levels. Test correlation, if any, between income level and marks.

4. Collect wholesale prices of commodities from the local market weekly for 3 months.

Study and report the reasons for variations in prices.

5. Conduct a survey regarding the reading habits of students in various classes. Classify

the data and present it using appropriated statistical tools.

6. Collect the data relating to the results of various courses of your college and nearby

colleges. Make a comparative analysis and represent the data diagrammatically.

7. Collect the data relating to price level changes of gold for a period of 6 months and

represent the data using appropriate statistical tools.

8. Visit the local market and conduct a statistical survey of fast moving consumer goods

in the locality.

PAPER II. MANAGERIAL ECONOMICS

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1. Visit local dealers of different products and make a report on the extent of seasonal

variations in the demand of his product.

2. Visit your nearby Bank branch and make a report on the demand aspect of various

loan schemes.

3. Analyse the demand of various Fast moving consumer goods in a specific local area.

4. Make a comparative demand analysis of Mobile handsets of various companies in a

specific local and present the results using appropriate statistical tools.

5. Visit a local firm of stock dealer and analyze the trend of price level changes of

specific scrips over a specific period of time.

6. Study the major determinants affecting the demand for consumer durables and

forecast the demand for such goods using any of the methods for demand forecasting.

7. Examine the various pricing strategies followed by a manufacturer and evaluate how

far these strategies are made use of by him in pricing the products.

8. Visit the office of the Bureau of Economics and Statistics and study and report the

price variations of various consumer goods during a specific period.

9. Visit the office of a firm of Share and stock broker and examine the factors that effect

the demand for shares and Bonds. Also study the level of demand elasticity of various

bonds and securities.

10. Visit a local manufacturing until and study the various types of costs involved in

manufacturing.

SUGGESTED PROJECT WORK – PAPER III-INFORMATION TECHNOLOGY FOR BUSINESS

1. Visit a computerised bank branch and report the benefits available to customers.

2. Suggest the practical steps to computerised your college office.

3. Visit computer dealer firms and make a comparative study of various brands of computers on the basis of Price, Manufacturers, other features etc.

4. Visit a Railway station and report the IT tools available for customer service.

5. Visit your village office and suggest the practical steps to computerize the activities of that office.

6. Collect details of accounts from a firm and prepare final accounts using Tally.

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7. Develop presentation for various purposes and occasion using Power Point.

8. Visit a software firm and report the features of software developed by them.

9. Study and report the IT tools available in various departments of your college for instruction to students.

10. Visit a computerized office or firm, study the type and features of networking system installed.

STEPS INVOLVED IN A PROJECT WORK

1. Identification of the problem to be studied.

2. Formulation of a suitable title for the project.

3. Set the objectives of the study.

4. Identify the sources of data.

5. Collection of data from identified sources.

6. Analysis and interpretation of data.

7. Listing out the findings.

8. Recording and reporting the findings.

PAPER IV- FINANCIAL ACCOUNTING

Objectives

1. To familarize the student knowledge about the corporate and other specialized accounting systems.

2. To provide an awareness about the emerging issues in financial reporting.

1. Company Accounts

1. Introduction–Books maintained by companies-different phases of share capital-

reserve capital–issue of shares-call in arrears and interest on calls in arrears-calls

in advance and interest thereon-issue of shares to vendors-over subscription of

shares-forfeiture and re-issue rights issue and valuation of rights.

2. Underwriting of shares-meaning–types of underwriting-Provisions regarding

underwriting agreement–marked and unmarked applications–calculation of net

liability of underwriters.

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3. Issue of bonus shares-cash bonus-capital bonus-sources of bonus shares-guidelines

for issue of bonus shares.

4. Profit or loss prior to incorporation-meaning and computation.

5. Redemption of preference shares-legal provisions-capital redemption reserve-

practical problem.

6. Final accounts of companies-Profit and loss account-Profit and loss appropriation

account-Balance Sheet-Treatment of different items in final accounts.

7. Debentures-definition-types-issue of debentures-discount on debentures-interest

on debentures-redemption of debentures-types of redemption-Ex-interest; cum

interest.

8. Amalgamation-merits of amalgamation-calculation of purchase consideration-

treatment of fraction shares-absorption-intercompany debts-intercompany stocks-

intercompany holdings- external reconstruction-sale of a company.

9. Internal reconstruction-meaning-reorganization of capital-reduction of capital–

types of reduction-provision-external vs internal reconstruction (lecture hrs 105).

II Final Accounts of Banking Companies

Preparation of Profit and Loss Account and Balance Sheet in the prescribed form-

Books maintained–Slip system of ledger postings-A study of different items in the

Balance Sheet.

III. Final Accounts of Insurance Companies

Books of accounts maintained–final accounts of life and general insurance

companies in the prescribed forms–determination of Profit of life insurance business–A

study of important item dealt within the books of insurance companies. (lecture hrs 15)

IV. Hire Purchase & Installment system

Meaning –differences –recording of transaction in the books of both parties –interest

calculations–Default and repossession–Hire purchase trading account–Difference between

hire purchase and sale (Lecture hrs 15)

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V. Royalty Accounts

Types of royalties–Minimum rent–short working–accounting entries in the books of

both parties-sub leases (lecture hrs 12)

VI. Departmental Accounts

Meaning–Accounting procedure-allocation of expenses-inter departmental transfers-

Provision for unrealized profits. (Lecture hrs 6)

VII. Financial Reporting and Application of Accounting Standards

Recent trends in fianancial reporting-Indian Accounting Standards (excluding

international accounting standards. (lecture hrs 5)

Books recommended

1. Advanced Accountancy – R.L. Gupta and Radhaswami

2. Advanced Accountancy - R.S.N. Pillai and Bhagavathi

3. Advanced Accountancy - B.S. Raman

4. Advanced Accountancy - R.R. Gupta

5. Advanced Accountancy – S.N. Maheswari

6. Advanced Accountancy - Jain and Narang

7. Advanced Accountancy - M.C. Shukla and T.S. Grewal

PAPER V – BUSINESS AND CORPORATE LAWS

Objective : To provide general awareness about important laws relating to trade and Industry.

CHAPTER I

Contract–essentials of a valid contract–Proposal–acceptance –communication –revocation

–consideration–capacity of parties–free consent–coercion–undue influence–fraud–

misrepresentation–mistake –void agreements –performance of contracts –quasi contracts–

discharge of contracts –breach of contract –remedies for breach. (Lecture hrs 25)

CHAPTER II

Indemnity and guarantee–rights and liabilities of sureties–discharge of sureties(Lecture hrs 10)

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CHAPTER III

Bailment and pledge –duties of bailer and bailee –bailer’s lien (Lecture hrs 10)

CHAPTER IV

Agency –contract of agency –mercantile agents –extend of agents authority–delegation of

authority–ratification–termination of agency–rights and duties of agents–liability of

principal and agent to third parties (Lecture hrs 15)

CHAPTER V

Law of sale of goods-contract of sale–conditions and warranties-transfer of ownership rights

and duties of seller and buyer–rights of unpaid seller (Lecture hrs 15)

(PART B- COMPANY LAW)

CHAPTER I

Registration of documents–memorandum of association–contents–articles of association–

contents other documents (Lecture hrs 10)

CHAPTER II

Share and share capital–kinds of share and share capital–allotment of shares–rules–

irregular allotment–underwriting brokerage–buy back of shares–provisions–issue of

shares at a premium and discount–calls on shares–forfeiture, surrender–transfer and

transmission of shares (lecture hrs 10)

CHAPTER III

SEBI-Introduction–constitution–objects–powers–SEBI and free pricing of equity shares

(Lecture hrs 10)

CHAPTER IV

Borrowing powers and debentures–power to borrow–security for borrowing-registration

of charges–debentures–meaning–kinds of debentures–issue of debentures (Lecture hrs 15)

CHAPTER V

Company meetings–board meetings–frequency of board meetings–notice, agenda, quorum

–chairman of the meeting–resolution by circulation–procedure at board meeting–minutes

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of the board meeting secretarial duties–general meeting–types of general meeting–

statutory meeting–annual general meeting–extra ordinary general meeting–notice quorum

–chairman–resolution–amendments–dilatory motion–previous question–closure motion–

next business-proxy–procedure for statutory meeting annual general meeting-extra

ordinary general meeting–methods to ascertain the sense of the meeting-secretarial work

relating to the meeting drafting notice and minutes. (Lecture hrs 16)

CHAPTER VI

Dissolution and winding up–dissolution without winding up-removal of defunct

companies from the register of companies–winding up of a company–modes of winding

up–compulsory winding up under the order of court–voluntary winding up under the

supervision of the court. (Lecture hrs 15)

Books recommended

1. Mercantile Law M.C Kuchal

2. Mercentile Law Garg and Chawla

3. Mercentile Law –N.D. Kapoor

4. Company Law –N.D. Kapoor

5. Business Law –Thulsian (Tata Mc Graw Hill)

6. Business Law –Garg and Chawla

PAPER VI BUSINESS MANAGEMENT

CHAPTER I

Management –meaning definitions–nature–features of management–management

functions–Management as science and art–management as profession–Management levels

–Universality of management–Management and administration

(Lecture hrs 20)

CHAPTER II

Evolution of Management Thought–Pre scientific management era–scientific management

era–modern management era–schools of management thought–contributions F.W.

Taylor, Henry Fayol, George Elton Mayo, Abraham Maslow, Douglas Mc Gregor, Rensis,

Likert, Micheal Porter, Prahlad C.K., Peter F. Drucker, Herbert A, Simon (lecture hrs 25)

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CHAPTER III

Business environment–Meaning–internal and external environment–factors affecting

internal and external environment–environment issues and managers–life style and

changes in environment–resource management and environment–environment ethics–ISO 14001

specifications (Lecture hrs 20)

CHAPTER IV

Management and society–social responsibility of business–responsibility towards owners,

employees, society, consumers–arguments for and against the discharge of social responsibility–

ethical issues in management–ethical standards–factors influencing ethical behavior–ethical code

of conduct for managers–concept of corporate governance–issues in corporate governance (lecture

hrs 20)

CHAPTER V

Strategic Management–meaning and definitions–strategic planning –steps in strategic

management process–mission statement–external and internal analysis–strategy formulation–

competitive strategies–model of Michael Porter–strategy implementation and evaluation–SWOT

analysis–recent trends in strategic management–Portfolio planning–strategic business units

(lecture hrs 30)

CHAPTER VI

Human resource–Management definition–nature and scope–personnel management and HRM–

functions of HRM–Nature of responsibilities of HR Manager–Human resource development–

HRM Strategies–recent trends in HRM (Human capital–emotional quotient, Mentoring–Kaizen,

Quality circle etc) (20 Lecture hrs)

CHAPTER VII

Group dynamics and management of change–concepts of group behavior–group and individual–

meaning of change–resistance to change–forces affecting change–resistance to change–

overcoming resistance to change (lecture hrs 20)

Books recommended

Principles of Management –L.M. Prasad

Strategic Management – Azar Kazmi

Human Resource Management -Dr. C.B. Gupta

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Essentials of management –Koontz O Donnel

PAPER VII – BANKING THEORY AND PRACTICE

Objectives

1. To familiarize the student with the commercial banking systems in India.

2. To provide the student a detailed knowledge of the emerging trends in banking system.

CHAPTER I

Commercial banking–functions of commercial banks–Primary and secondary–creating of

credit–limitations–investment policy of commercial banks–source of funds and

employment of funds (lecture hrs 10)

CHAPTER II

Money market–components of money market with special reference to India–Apex banks

IDBI, NABARD, EXIM bank IRBI, SIDBI, NHM. Investment institutions, LIC, GIC.

UTI credit guarantee institutions–DICGIC, ECGC–Money market institutions, Reserve

Bank of India–functions–role as Central Bank–Non banking financial institutions (lecture

hrs 20)

CHAPTER III

Banking regulation Act 1949-provisions on capital liquidity–powers of RBI–banking

sector reforms in India; licensing policy for new banks–classification of bank assets–

investment evaluation–income recognition–management of NPA–Ombudsman for banks -

Post reform position of Indian banking sector (lecture hrs 15)

CHAPTER IV

Innovations in banking services–innovative banking–social banking–lead banking

scheme-differential interest scheme–off shore banking–Hi tech banking–financial services

–venture capital financing–housing finance, hire purchase, hire purchase (lecture hrs 15)

CHAPTER V

Banker and Customer–meaning and definition of banker and customer–relationships–

general and special rights of a customer to charge a bank under consumer protection act.

(Lecture hrs 10)

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CHAPTER VI

Opening and operating accounts–SB A/c, FD Account, Current Account–NRNRI account

–their features–procedure for closing an account–opening and operating account for

various types of customers, Minors, Married women, Agents, Joint Accounts, Partnership

firms, Joint stock companies, trustees, Clubs and Charitable societies–Remittances –DD,

MT, TT, FIRPS (foreign inward remittance scheme) (Lecture hrs 20)

CHAPTER VII

Cheques–definitions-requisites of a valid cheque–MICR Cheques crossing of cheques

endorsements–Holder of a cheque and holder in due course–payment of cheques–statutory

protection to a paying banker–precautions to be taken by a paying banker–payment to

wrong person and bankers liability–collection of cheques–Bankers liability–statutory

protection to a collecting banker–Dishonour of cheques (Lecture Hrs 20)

CHAPTER VIII

Bank pass book –legal effects of entries in the pass book–customers obligation to rectify

wrong entries–Bankers right to rectify wrong entries (Lecture Hrs 10)

CHAPTER IX

Loans and advances –principles of granting loans –liquidity, profitability, safety, purpose,

security,repaying capacity–Project appraisal–Managerial competence–Unsecured loans–

secured loans–selection of securities–methods of cresting charge on securities–

Hypothecation–Pledge–Lien–Mortgage–rights of mortgage–Types of mortgage

(Lecture Hrs15)

CHAPTER X

Credit cards types–types of consumer credit–brief history of credit cards–How credit

cards benefit cardholders, merchants and banks other cards–ATM Cards–debit cards–

smart cards–cheque guarantee cards–Private label cards–Affinity group cards (Lecture

Hrs 9)

Books Recommended1. Banking Theory and Practice –Radhaswamy and Vasudev (Sultan Chand)

2. Indian Banking –C.R. Kothari

3. Banking Law and Practice : B.S. Raman

4. Banking Theory and Practice : K.C. Shekhar

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5. Bank Credit Card Business – Indian Bankers Association (Mc Millan)

PAPER VIII BUSINESS COMMUNICATION

Objectives : To develop communication skills among students.

To understand Business Communication process.

Chapter I

Introduction-importance of communication–Basic forms of communication–principles of

effective communication–self development and communication–development of positive

personal attitudes–Barriers to communication.

(Lecture hrs 15)

Chapter II

Communication through letters–Business letters–essentials qualities of a business letter–

appearance–layout structure–body kinds of business letters (Lecture hrs 10)

Chapter III

Personal correspondence–Application for appointment–Resume–references–Appointment

letters–letters of introduction–Recommendation–Resignation letters–Show cause–charge

sheet dismissal letters (Lecture hrs 25)

Chapter IV

Purchase and sale correspondence–Enquiries–offers and quotations–tender–order–

execution and cancellation of order–complaints, claims and adjustments–replies to

complaints–follow up letters–sales letters–circular–status enquiries–collection letters

(Lecture hrs 29)

Chapter V

Corporate communication–formal and informal communication network–grapevine

business communication policies–mock interview–seminars–listening exercises–

presentation skills–oral presentation–sales presentation–training presentation–motivation

speeches–report preparation–visual aids–MS power point for presentation (Lecture hrs 30)

Chapter VI

Non verbal communication–Body language–Kinesics–Proxemics–Para language–

Principles of effective listening–factors affecting listening exercises–oral and written and

video sessions (Lecture hrs 25)

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Chapter VII

Modern forms of communication–Fax E mail–Video conferencing–International

communication–inter cultural factors in interactions–adapting to global business (Lecture

hrs 10)

Books recommended

1. Business communication –Balasubramanian, Vikas publishing house, New Delhi

2. Effective Business communication –Kaul Prentice Hall, New Delhi

3. Essentials of communication – Patri V.R. Greenspan Publication, New Delhi.

4. Communication in organization – Dalmer Fisher, Jaico Publishing House, Mumbai

5. Business communication Today – Bovee and Thill, Tata Mc Graw Hill New Delhi.

PAPER IX – MARKETING MANAGEMENT

Objectives

1. To provide exposure to the student about marketing strategies of business concern.

2. To familiarize the students the different channels of distribution and the promotion mix.

CHAPTER I

Meaning and definition of marketing–role of business–evolution of concepts–marketing

functions–segmentation–targeting–Positioning (Lecture hrs 9)

CHAPTER II

Consumer behavior–factors influencing buyer behavior–buying motives–buying process-

consumer value and consumer satisfaction–retaining consumers–relationship marketing

(Lecture hrs 26)

CHAPTER III

Marketing mix–meaning and importance–Product–meaning–Product planning and

development-Product Life cycle–types of products-Product line–product mix-

building brand equity–packing, labeling–marketing services (Lecture hrs 20)

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CHAPTER IV

Pricing-steps in pricing–pricing strategies–customer reaction–factors influencing customer

reaction (Lecture hrs 15)

CHAPTER V

Channels of distribution–factors influencing distribution–levels of channels–intensity of

channels–types of middlemen–Franchising–Mail order–automatic vending–direct

marketing–Multilevel marketing-Tele marketing–Network marketing–Internet marketing.

(Lecture hrs 20)

CHAPTER VI

Promotion, Promotion mix-salesmanship–steps in selling–advertising–steps–objectives-

budgets–media–evaluation (lecture hrs 15)

CHAPTER VII

Marketing Research-importance–objectives–steps–modern methods–limitations (Lecture hrs 15)

CHAPTER VIII

Marketing strategies–steps based on PLC–market share–strategies in recession (Lecture hrs 10)

CHAPTER IX

Rural marketing in India–consumer goods–features–drawbacks. (Lecture hrs 5)

CHAPTER X

International marketing–concepts–definitions –MNC”s and TNC”s –Inaids”s EXIM

Policy–GATT and WTO (Lecture hrs 10)

CHAPTER XI

Service marketing–difference between product marketing and service marketing (Lecture hrs 4)

CHAPTER XII

Legislation relating to markets–Consumer Protection Act (brief study) Recent trends(Lecture hrs 10)

Books Recommended :

1. Principles of Marketing –Philip Kotler (Tata Mc Graw Hill)

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2. Fundamental of Marketing –Rajan Nair

3. Marketing Management –Rajan Saxena

4. Marketing Management –Ramaswamy and Namakumari

PAPER X –ENTREPRENEURIAL DEVELOPMENT AND PROJECT MANAGEMENT

Objectives :

1.To equip the students to have an understanding to promote, establish and run business units.

2. To get exposure about various self employment schemes.

CHAPTER I

Meaning–scope entrepreneurship–definition of entrepreneur–factor affecting

Entrepreneurial growth–cultural, social, economic, and personality factors–common

traits–different types of entrepreneurs–role of entrepreneur in economic development–

development–development programme (Lecture hrs 15)

CHAPTER II

Women entrepreneur–concept–need–prospects and problems–women entrepreneur in

Kerala (Lecture hrs 10)

CHAPTER III

Concept of Project–Project classification–generation of project ideas–sources and

selection Project formulation (Lecture hrs 15 )

CHAPTER IV

Technical analysis–location, size, layout of building and plant–production technology–

sources of technology–selection of appropriate technology.(Lecture hrs 10)

CHAPTER V

Project design and network analysis–basic concepts of network analysis–construction of a

network diagram–PERT and CPM–salient features–advantages and limitations (Lecture

hrs 12)

CHAPTER VI

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Financial analysis–Project financing–estimation of capital cost and operating cost–

Performa profit and loss account and balance sheet–sources of project finance–

institutional finance to entrepreneurs (Lecture hrs 10)

CHAPTER VII

Project appraisal and selection of investments–Payback period–average rate of return

IRR–Methods concepts–merits–limitations (Lecture hrs 20)

CHAPTER VIII

Project report–meaning, importance and contents–preparation of model project reports

(Lecture hrs 10)

CHAPTER IX

Small–scale Units–role of SSI’s in developing countries–limitation–setting up of small

scale units–steps and formalities–incentives and subsidies available to SSI’s in India.

Need for SSI registration–Role of KFC, SIDCO and KITCO–Training facilities for small–

scale units in India. (Lecture hrs 20)

CHAPTER X

Sickness in SSI’s–definition of sick units –magnitude of industrial sickness in India–

Causes of sickness–Impact of Industrial sickness–prevention of sickness–revival of sick

SSI’s–role of DIC”s–EXIT Policy (Lecture hrs 12)

CHAPTER XI

Consumer awareness–meaning-scope-voluntary association of consumers(Lecture hrs 6)

CHAPTER XIITraining institutes–scope–agencies for EDP (Lecture hrs 4)

Books recommended:

1. Entrepreneurial Development –C.B. Gupta and N.P. Srinivasan (Sultan Chand)

2. Entrepreneurial Development –Vasanth Desai Vol. 1,2,,3

3. A practical guide to Industrial entrepreneur –S.B. Srivastava

4. Project Management –B.L. Mathur

5. Entrepreneurial Development –Banushali

PAPER XI – AUDITINGObjectives

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1. To impart knowledge of principles, methods and techniques of auditing and their practical applications.

2. To provide students a detailed knowledge of different classes of audit and its procedures.

3. To enable the student to understand the role of auditor in different stages of the audit program.

4. To acquaint the student the provisions of company legislation relating to company audit.

5. To inculcate the practical aspects of auditing and verifications of accounting records.

1. Introduction - Origin of audit–Auditing in India–definition of audit–Principles of

auditing–distinction between auditing and accounting–Audit and investigations–

objectives of audit-qualities of auditor-advantages and limitations of audit (Lecture

hrs 12)

2. Different Classes of audit –Audit from organization point of views–statutory audit

–private audit–Government audit-Internal audit-Audit from practical point of view.

Continuous audit–final audit–interim audit–cash audit-Balance sheet audit–Partial

audit–Management audit–Occasional audits–Special Audit Social audit–cost audit–

system audit–vouch and post audit–operational audit–joint audit–propriety audit-

Efficiency audit (Lecture hrs 12)

3. Preparation and procedure of audit: Preparation before audit–scope of work–

knowledge of business–instruction to clients–preparation by auditor–division of

work–audit program–Audit note book–Audit working papers–Audit files–Audit

procedures. Adoption of tick marks routine checking–Test checking–surprise

checks–Difference in balancing books (Lecture hrs 13)

4. Auditing principles –standards and techniques: Main principles of Auditing–

Auditing standards–Auditing techniques (Lecture hrs 5)

5. Internal check : Meaning and definition; essentials and objects of internal checks–

Distinctions between internal check and internal audit–Advantages and

disadvantages. Internal check with regard to various transactions–cash receipts;

Cash payment–Cash sales–Petty cash–Wages–Credit Purchase–Credit Purchase–

Credit sales–Stores–Return of goods–internal control objectives (Lecture hrs 14)

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6. Vouching :Meaning and definition–objectives–vouchers–essentials features–

examining vouchers–vouching of cash book–Different items of receipt and

payments–Vouching of trading transactions–Contingent assets and contingent

liabilities (Lecture hrs 10)

7. Verification and valuation of assets and liabilities: Need for verification–Meaning

and definition –distinction between vouching and verification–objects of verification

–verification–valuation of different assets and liabilities–objects of valuation–

auditors duties (Lecture hrs 13)

8. Audit in EDP environment : Features of EDP systems–Characteristics of EDP

Environment–computer frauds–Computer viruses–Internal controls in EDP

environment ; Audit of EDP based accounts–Computer assisted audit techniques–

Special consideration in case of data processed through computer service centers

(Lectures hrs 7)

9. Reserves and Provisions : Meaning of reserve–features of reserves–Kinds of

reserve–Revenue Reserve–capital reserve and Secret reserve; Provisions–Meaning–

difference between reserves and provisions Auditors duties.

(Lecture hrs 6)

10. Company Audit : Qualification of an auditor–disqualification–Appointment–

removal–remuneration–Position of an auditor–rights, duties and liabilities of an

auditor–civil liability, criminal liability, liability of an auditor of third parties–

contractual liability–commencement of audit of company–audit of share capital-

audit of issue of shares at premium and at a discount; Audit of forfeited shares-audit

of share transfer-Bonus shares-auditor’s duty in connection, with bonus share issue.

Auditor’s duties in connection with issued and redemption of preference shares.

Redemption of debentures–methods of redemption; auditors duties in connection

with issue and redemption of debentures–Alteration of share capital–auditors duties

thereof-Dividends–conditions for declaration of dividend–Auditors duties–Divisible

profits –factors affecting divisible profits (Lecture hrs 30)

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11. Company auditor’s reports : Features of audit report–distinction between auditors

report and certificate–essentials of audit report–contents–types of audit report–

specimen of audit report (Lecture hrs 5)

12. Cost Audit : Meaning and definition–difference between financial and cost Audit–

objectives of cost audit-advantages of cost audit–Appointment of cost auditors–

qualifications-disqualifications–rights, duties–cost audit report (Lecture hrs 7)

13. Management audit : Need–Meaning–definition–objectives–distinction between

Statutory and management audit-Distinction between cost and management audit–

Appointment and qualities of management auditor–Advantages of management

audit–conduct of Management audit–Management auditor’s report (Lecture hrs 7)

Books recommended

1. Auditing – B.S. Raman

2. Auditing – Dr. T.S. Sharma

3. Auditing – Jagdish Prakash

4. Auditing Theory and Practice –Pradeep Kumar Baldev Sachdeva and Jagvant Singh.

5. Principles and practice of auditing – R.G. Saxena.

6. Contemporary Auditing –Karnal Gupta

7. Principles and Practice of Auditing –R.P. Maheswary and B. Singh.

8. Practical Auditing –B.N. Tandon

9. Principles and Practice of Auditing –Dinker Pagare.

PAPER XII –COST AND MANAGEMENT ACCOUNTING

CHAPER I

Costing–Introduction–objectives advantages and limitations–financial accounting–

limitations of financial accounting–Defintion and scope of Management accounting–

cost classification–cost center–cost unit–cost sheet (Lecture hrs 15)

CHAPTER II Elements of Cost

a) Materials–Purchase procedure–receiving inspection–storage and valuation of issue

of materials–FIFO–LIFO–simple average–levels of stock–EOQ–ABC Analysis–

VED Analysis.

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b) Labour–time keeping and time booking–wage systems–incentive plans (Halsey and

Rowan Plans only)

c) Overheads–definition–overhead allocation-apportionment-re apportionment–

absorption of factory overheads–labor hour rate and machine hour rate–absorption

of office, selling and distribution overheads (Lecture hrs 30)

CHAPTER III

Financial statement analysis and interpretation–types and tools of analysis–ratio analysis

–Liquidity–profitability, turnover and solvency ratios–market test ratios–inter and intra

firm comparison–trend ratios–common size balance sheet and income statements

(Lecture hrs 25)

CHAPTER IV

Fund flow and cash flow statements –meaning uses –preparation of fund flow and cash

flow statements (Lecture hrs 20)

CHAPTER V

Marginal costing–fixed and variable costs–BEP Analysis–CVP analysis–contribution

margin –Key factor –decisions involving alternate choices (Practical Problems)

CHAPTER VI

Budgeting and budgetary control-types of budget–functional budget–flexible budgets (Practical problems)

CHAPTER VII

Standard costing–definition–setting of standards–variance analysis–material price

variance–Usage variance–Labour rate variance–efficiency variance–Overhead

expenditure, volume, capacity and efficiency variances–advantages and limitations of

standard costing (Practical Problems) (Lecture hrs 25)

CHAPTER VIII

Management reporting–methods–reports to shareholders and management–management

information systems–recent trends in management reporting (Lecture hrs 10)

Books recommended:

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S.P. Jain and K.L Narang - Cost Accounting

S.N. Maheswari - Management Accounting

Swaminathan - Lectures on costing

Sharma and S.K. Gupta - Management Accounting

Man Mohan and Goyal - Management Accounting

PAPER XIII – INCOME TAX

CHAPTER I

Conceptual framework of Income–brief history of income tax in India–definitions of

terms–Assessment year–previous year–Assessee–person–residential status–incidence of

tax–casual income–gross total income–rebate able income (Lecture hrs 15)

CHAPTER II

Agricultural income–meaning–non agricultural income–partly agricultural income–tax

treatment of agricultural income (Lecture hrs 10)

CHAPTER III

Heads of income–salaries-basis of charge–taxation of salary income –allowances –

perquisites–valuation –pension-gratuity–deductions from salaries (Lecture hrs 25)

CHAPTER IV

Income from house property–basis of charge–annual value computation–annual value of

self occupied property–property let on hire–deductions from adjusted annual value– other

deductions (Lecture hrs 10)

CHAPTER V

Profits and gains from business or profession meaning–business and profession–principles

and scheme of computation of profits and gains–deductions, specific and others general

deductions–depreciation–provisions relating to depreciation allowance.

CHAPTER VI

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Capital gains–capital asset–transfer–computation of capital gain–cost of acquisition and

improvement–indexed of acquisition–tax treatment of long term capital gain–exempted

capital gain (Lecture hrs 15)

CHAPTER VII

Income from other sources–receipts included under income from other sources–dividends–

winning from lotteries–bond washing transactions–deductions–deductions expressly

allowed (Lecture hrs 10)

CHAPTER VIII

Computation of gross total income –deduction in respect of certain income –clubbing

provision carry forward and set off of losses–computation of total income

(Lecture hrs 15)

CHAPTER IX

Assessment of Individuals (Lecture hrs 20)

Books recommended :

1. Income tax law and Accounts - Dr. H.C. Mehrotra

2. Income tax law and Accounts - V.P. Gaur and D.R. Narang

3. Income tax law and Accounts - Vinod K. Singhania

4. Income tax law and Accounts - B.S. Raman

5. Income tax law and Accounts - R.L. Gupta

OPTIONAL A : PAPER XIV -CO-OPERATION PAPER I

CHAPTER I

Definition of co-operation, fundamentals principles–relationship with capitalism,

socialism, communism–difference between co-operative and other forms of organizations

-co-operative commonwealth–Principles by ICA (Lecture hrs 15)

CHAPTER II

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Co-operative movement in foreign countries–co-operative movement in UK-Robert Owen,

Rochdale pioneers–Germany–Raiffieson and Schulze movement–Multi purpose societies

in Japan–Dairy, Piggary and Poultry Co-operatives in Denmark–collective farming in

Russia–marketing co-operatives in USA –co-operative farming in Israel–Industrial co-

operatives in China (Lecture hrs 20)

CHAPTER III

Classification of societies – credit and non credit societies.

a) Agricultural credit co-operatives types of credit short, medium and long term–

constitution, objectives and working of Primary credit societies–central co-

operative and state co-operative banks –Primary agricultural Development Bank

credit documents to be furnished by applicants for loans.

b) Non agricultural credit societies–Constitution–objects and working of co-

operative urban banks-employees credit societies (Lecture hrs 30)

CHAPTER IV

Non credit co-operatives –role of non credit societies.

a) Co-operative marketing and processing societies –Agricultural marketing system-

channels between producers and consumers–organisational structure of marketing

societies–constitution, objectives and functions of primary co-operative

marketing societies –state level marketing federation –NAFED-NCDC.

b) Consumer co-operatives origin and growth of consumer movements in India-

organisational structure of consumer co-operatives –constitution, objectives and

working of primary consumer stores-district wholesale stores–state level consumer

federation –NCCF –Departmental stores –supermarkets.

c) Industrial co-opeatives role of industrial co-operatives–Handloom co-operatives

primary weavers co-operatives–HANTEX–coir co-operatives- Primary co-

operatives-working and objectives of COIRFED.

d) Fishermen co-operatives fish producers credit and marketing societies –

MATSYAFED –Scope and functions.

e) Housing co-operatives types of housing co-operatives Kerala state co-operative

housing federation HUDCO

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f) SC/ST Co-operatives primary societies –apex federation.

g) Co-operative farming societies.

h) Miscellaneous societies-co-operative hospitals–Labour contract societies–Vanitha

co-operatives–tourism co-opertives –Dineesh Beedi workers co-opertive society –

Sahithya Pravarthaka co-opertive society -school and college co-operative societies

co-operative printing press-RAIDCO-CAMPCO-IFFCO-KRIBHCO-IT Co-

opertives (Lectures hrs 30)

CHAPTER V

Co-operative credit intuitional arrangements for credit commercial banks-regional rural

banks–co-operatives sources of funds share and debenture–own funds–refinancing –

linkage with other institutions like RBI, NABARD (Lecture hrs 15)

CHAPTER VI

Co-operative education and training-need for co-operative education–organisational

structure of co-operative education –role of circle co-operative union and National co-

operative union of India and NCCT (lecture hrs 15)

CHAPTER VII

International co-operative alliance (ICA) functions and role in co-operative education and

training–role of ILO and FAO in the development of co-operatives–significance of co-

operative flag-co-operative week.

Books Recommended:

Memoria – Co-operation in IndiaC.R. Fay -Co-operation in Foreign countriesKulkarni – Theory and Practice of co-operation in India.T.S. Balan – Co-operative principles and practice

CO-OPERATION PAPER II-PAPER XV OPTIONAL A

CHAPTER I

History of co-operative legislation in India–features of co-operative Acts-1904, 1912 and

1919. Travancore co-operative societies Act 1914, Cochin co-operative societies Act

1913–Madras co-operative societies Act 1932, Travancore Cochin co-operative

societies Act 1952 (brief study only)

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CHAPTER II

Kerala state co-operative societies Act and Rules 1919 and Act 2000- Promotion and

registration of co-operative societies –conditions for registration –effect of registration –

procedure-byelaws –importance of bye-laws-amendment of bye laws-change of name,

liability, power of Registrar to direct amendment re-organisation of societies-

Amalgamation, division and merger –provision and procedure–membership –types of

members–eligibility–rights and liabilities–withdrawal and termination(Lecture hrs 25)

CHAPTER III

Management of co-opertives general Body annual and special meetings procedure of

meeting –recording of minutes –managing committee –election procedure for election –

Nomination–constitutional power–Role and procedure –supervision and inspection–

enquity–audit–appointment of administrative committee–administrator–duties of inspector

and auditor (Lecture hrs 20)

CHAPTER IV

Duties of Secretary fixing agenda for meeting–minutes book-recording of minutes of

different meetings–election of President–Powers–appointment of employees–fixation of

salary–disciplinary action (Lecture hrs 15)

CHAPTER V

Writing and maintenance of day book –suspense asset –suspense liability –preparation of

R and D–Balance sheet–statutory Reserves –Division of Profit (Lecture hrs 15)

CHAPTER VI

Finance of co-operative state Aid share capital-Government participation–share capital–

advances –subsidies –utilization of reserves investments (lecture hrs 10)

CHAPTER VIISettlement of disputes –arbitration –proceedings –awards –liquidation (lecture hrs 10)

CHAPTER VIII

Civil procedure code-relevant provisions relating to procedure of issue and service of

summons–enforcement of attendance of witnesses–discovery and proof of facts by

Affidavits (Lecture hrs 10)

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CHAPTER IX

INDIAN evidence Act sections 59, 60, 61,62,63,64,65 and 123 Indian Penal Code sections

dealing with embezzlement –misappropriation criminal breach of trust, forgery,

manipulation of records (Lecture hrs 10)

CHAPTER X

Kerala agricultural development Bank Act 1984–Transfer of property Act–Indian

Limitation Act–Stamp duty and Registration Act–Chitty Act Weights and measures Act-

Food Adulteration Act-Shops and establishment Act-Kerala debt relief Act–Kerala Land

Reforms Act.

(Study only relevant provisions of the Acts relating to Co-operative Societies) (Lecture hrs 20)

Books recommended :

Calvert Law and practice of Co-operation

J. Banerjee Co-operative movement in India

R.D. Bedi – Theory, History and Practice of Co-operation

Kulkarni – Theory and Practice of Co-operation

Kerala State Co-operative societies Act and rules 1999 and 2000

OPTIONAL B : PAPER XIV TRAVEL MANAGEMENT

CHAPTER I

Introduction-importance and scope of travel management–travel information and

evaluation –travel industry marketing different methods (Lecture hrs 15)

CHAPTER II

Tour planning–tourism and travel geography–local area–wise state wise-region country

wide–world wide–connecting importance places of tourism–religious cultural, hillstation

tourism–beach tourism–archeological centers–temples–museums–backwaters–cruise –golf

centers–natural parks in India and abroad–important travel destinations–schedule and time

table (Lecture hrs 15)

CHAPTER III

Passenger transport system–motor vehicles–railway–air transport and water ways (Lecture

hrs 15)

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CHAPTER IV

Travel documentation–travel formalities and procedures–Pass port VISA –RBI and

customs formalities –domestic travel (Lecture hrs 15)

CHAPTER V

Air ticketing–travel agency–job requirements–Indian association travel agents–its

functions and organizations–approval of agencies–world travel organizations cargo

transportation through air, sea, road and rail(Lecture hrs 20)

CHAPTER VI

Linkage between travel tourism and hotels, travel package –conducted tours –tour

operators (Lecture hrs 20)

CHAPTER VII

Technological development and transportation–recent trends in travel management

(Lecture hrs 20)

Books recommended

Peters M. - International tourism

Premnath Seth and susma Seth Bhat - International travel and International trade

Foster Douglas - Travel and tourism Management

Reilly - Travel and tourism marketing techniques

Raymond Baron - Travel and tourism data

Keith Water house - Theory and practice of travel

OPTIONAL B PAPER XV –TOURISM MANAGEMENT

CHAPTER I

Introduction–definition–constituent elements of tourism–forms and types –origin and

nature and history of tourism development–characteristics of modern tourism–relationship

of tourism with culture politics social progress and economic development (Lecture hrs 20)

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CHAPTER II

Planning and development of tourism in India-role achievement and shortcomings of

public private and joint sectors–techniques and economics of planning designing

managing tourist resorts. (Lecture hrs 15)

CHAPTER III

Tourism promotion efforts and agencies in India and abroad (Lecture hrs 10)

CHAPTER IV

Important international and Indian tourist centres–important tourist attractions–Pilgrims

archeological museums-golf centres-natural parks-hill stations–beaches-backwater cruise-

shikkar facilities–art and craft tourism and travel geography (Lecture hrs 25)

CHATPER V

Tourism guidance–requirements of Indian and foreign tourists-explanation on the

attractions historical background arrangement for travel and hotel facilities-guidelines for

special requirements of tourists-Kathakali-herbal treatment–guidance through foreign

language-Tourism legislation (Lecture hrs 25)

CHAPTER VI

Recent trends in Indian and international tourism–tour operators-change in tourism policy

Development of new tourism centers-hotel and travel facilities-liberisation in RBI customs

and transport formalities-group tours-advantages and drawbacks of tourism-tourism

industry accounting–receipt and expenditure account–Profit and loss account and balance

sheet (Lecture hrs 20)

Books recommended

Vikram Sharma –Tourism in India

Seth P.M. – Successful Tourism planning and Management

Peters P – International Tourism

Travel and tourism –Premnath and Sushma Seth

Jaferson Almong –Marketing Tourism

Dr. Jagmohan Nagi –Tourism and travel, concepts and principles

A.K. Bhatia –Tourism Development.

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OPTIONAL C PAPER XIV –INDIAN FINANCIAL SYSTEM

CHAPTER I

Financial system–meaning –significance and components; the financial system in India –

Development of Indian Financial system–weaknesses of Indian Financial system;

Functions of financial system; financial concepts; financial intermediaries; financial

markets–classification of markets; concept of financial instruments

(Lecture hrs 20)

CHAPTER IIMoney market in India; Nature and forms of money ; Importance of money market-

composition; Player in the money market; Money market instruments–Commercial Paper-

Certificate of deposit- inter bank participation certificate–money market intermediaries-

investors (Lecture hrs 15)

CHAPTER III

Capital Market-functions-features-objectives-scope; Capital market intermediaries-

financial institutions-investment institutions –RBI Commercial Banks-Mutual Funds –

NBFC’s (Lecture hrs 15)

CHAPTER IV

Development Banks-All India Development Bank-objectives-functions-operational and

promotional activities of All India Development Banks-

State Developmental Banks-objectives, Functions and roles of State Development Banks-

State Financial Corporations-Development Banks in industrial financing –(Lecture hrs 25)

CHAPTER V

Insurance organizations –objectives and functions; LIC and GIC–various schemes of LIC

and GIC; UTI-objectives and functions-Role of UTI in industrial financing-schemes of

UTI (Lecture hrs 20)

CHAPTER VI

Regulatory framework for capital market-SEBI–objectives, functions, powers–

organization: SEBI and central government-SEBI Guidelines for Primary and secondary

markets-foreign institutional investors, Buy back of shares(Lecture hrs 15)

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CHAPTER VII

Financial instruments-equity debt, convertible, derivatives (option, futures and swaps).

Euro instruments (including GDR and ADR); Junk bonds; FD’s, CP’s CD’s –New

innovations in financial instruments; securaitizations –(Lecture hrs 15)

CHAPTER VIII

Economic environment and financial market –GDP, saving rate, inflation, interest rates

exchange rates, forex reserves, Balance of payment-New industrial policy (Lecture hrs 10)

Books recommended

1. Bhole L.M. Financial Market and Institutions, Tata Mc Grawhill, New Delhi.

2. Khan M.Y. Indian Financial system; Theory and Practice ; Vikas New Delhi.

3. Srivastava R.M. Management of Indian Financial institutions; Himalaya, New Delhi.

4. Gupta Suraj B. Monetary Economics, S Chand, New Delhi.

OPTIONAL C PAPER XV FINANCIAL SERVICES

CHAPTER I

Financial services; Merchant banking. Historical perspective-Nature of services provided

by merchant banks-structure of a merchant banking form-functions and roles –SEBI

Guidelines; credit rating-concept, functions and types-(Lecture hrs 15)

CHAPTER II

Leasing-concept and classification of leases-evolution of leasing industry in India-Funding

aspects-lease documentation (Lecture hrs 15)

CHAPTER III

Factoring–concept and forms–Management of receivables-factoring vs, receivables

financing-functions of a factor–legal aspects; Factoring in India-launching of factoring

services; forfeiting (Lecture hrs 20)

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CHAPTER IV

Hire purchase-concept and characteristics–Hire purchase and finance lease–down payment

and deposit linked Hire purchase scheme-condition and warranty; obligations of hirer and

financial intermediary– accounting for hire purchase (theory only)(Lecture hrs 15)

CHAPTER V

Consumer finance-meaning a –forms of consumer durable financing-individual credit

rating-cost aspects of consumer credit; consumer credit port folio management-recent

trends in consumer finance.

CHAPTER VI

Credit cards-concept of plastic money-Networking between the issuer, the card holder, the

merchant establishment and the member affiliate; eligibility criteria; Add on card and the

corporate credit card; debit card; risk and returns in the business-credit card business in

India-(Lecture hrs 20)

CHAPTER VII

Risk finance or entrepreneurial development-venture capital–role of venture capital in an

economy–venture capital industry in developed countries; venture capital industry in

India-regulatory framework; objectives of investment; investment process (Lecture hrs 20)

CHAPTER VIII

Marketing of financial services-features of financial services; service guarantee and

assurance; service recovery; customer and player psychology; customer loyality; database

in service marketing; advertising of services (Lecture hrs 15)

Books recommended

1. Khan M.Y and Jain P.K. Financial Management ; Text and problems –Tata Mc Graw Hill, New Delhi.

2. Verma J.C. ; A Manual of Merchant Banking; Bharath Law House, New Delhi.

3. Pandey I.M. Financial Management; Vikas Publishing House, New Delhi.4. Khan M.Y. Financial Services: Tata Mc Grawhill, New Delhi.

5. Rustogi R.P. Financial Management; Theory concepts and Problems-Incorporating the emerging trends in Indian Capital Market Galgotia, New Delhi.

6. Machi Raju H.R.- Merchant Banking Principles and Practice; New age International, New Delhi

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B.Com COMPUTER APPLICATIONS – OPTIONAL(For regular students only)

Paper – I –INFORMATION TECHNOLOGY FOR BUSINESS ANALYSIS

CHAPTER I

MS office–Introduction–Word, Excel, Power Point ;Tool bar, Menu bar, Status bar,

Desktop (15 hrs)

CHAPTER II

MS Word-Creating and working with document–Entering text–Insertion, Deletion,

Editing, Copying of Text, paste special, Navigation within documents–Search and replace,

Go to, Header & Footer, Inserting data–comments–Book marks, Picture work with

graphics, Hyperlink, Formatting documents, Character, Paragraph, Page formatting , Drop

Cap, Columns, Borders, Bullets and Numbering, Background, Working in tables–creating,

editing and formatting tables (50 Hrs)

CHAPTER III

Working and Macros, spelling, spelling and Grammar, Auto correct, Mail merging–create

main document, Creating data sources, Merging the data, Print Preview, Printing

documents, Page set up (25 Hrs)

CHAPTER IV

MS Excel–Spreadsheet–features of spread sheet–Creating, formatting and printing of

worksheets–Goal seek; Scenario Management, MS Excel–Functions in Excel; Financial

functions, Statistical functions and database functions–charting with Excel, Creating,

formatting and printing graphs, Macros (25 Hrs)

CHAPTER V

MS Power Point-components-Creating presentation-Design templates, Blank Presentation,

View in Power Point, Header and Footer, Insert New Slide, Pictures, Graphics,

Formatting, Replace fonts, Background, Action Buttons-custom animation, slide

transition, custom shows, slide show-printing. (20 Hrs)

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CHAPTER VI

MS Access-Creation of database in MS Access-Table design with wizard–Table design in

design view-designing and running queries in Access, Append query, select query update

query, delete query-cross tab query –Report design MS Access, Creating report in design

view-creating report with Wizard, formatting and printing of reports in Access (24 Hrs)

References

1. Stephen.Nelson _1999, The complete Reference Office 2000 Tata Mc Graw Hill Publishing Co.Ltd.

2. Ron Mansfield –Mastering word 97 Fourth Edition BPB Publication, New Delhi

3. Rich Grace -1994, Using Power Point 4 for Windows Que Corporations

4. Using Microsoft Office Ed Bort and Woody, Leonhard Prentice Hall of India, New Delhi 1999.

B.Com Computer Application – Optional D(For Regular students)

Paper II-COMPUTERISED ACCOUTING WITH TALLY

CHAPTER I

Tally fundamental–features of Tally-maintaining company data–Tally Accounting

classification of groups and ledgers-groups of account, Tally inventories (20 Hrs)

CHAPTER II

Tally vouchers–Accounting vouchers-inventory voucher invoicing-display books of

account and statements of account-inventory reports (25 hrs)

CHAPTER III

Advanced accounting–Bill wise details-accounts receivable and accounts payable–cost

centres and cost category-multiple currencies–cheque printing–bank reconciliation–

interest calculation–voucher classes and cost centre classes–budget control–scenario

management (35 hrs)

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CHAPTER IV

Advanced inventory–order processing–record levels-tracking numbers–Bill of materials –

Price list–stock valuation methods-inventory ageing analysis –invoicing –consolidation of

accounts and advanced reporting–advanced invoicing–Advanced reporting (35 Hrs)

CHAPTER V

Technology Advantage of Tally-Tally vault-security control–Tally audit –back up and

restore split company data-export and import of data-ODBC Compliance–Web enabled

print review and online help–Printing reports (29 Hrs)

Books recommended

1. A.K. Nadhani and K.K. Nadhani – Implementing Tally 6.3 :I/e BPB Publications; New Delhi.

2. Namrata Agarwal –Tally 6.3-2004 edition –Dream Tech: New Delhi.

Instructions for maintaining Practical records

1. Every student shall maintain a practical record in papers 14 & 15, Computer

Applications, containing all the practicals done in the lab.

2. Maximum marks for practical record shall be 10.

3. Practical should be properly indexed and dates of practicals must be written in the

index page.

4. There should be uniformity in the lay out, structure and pages of record.

5. The record should be signed by the teacher in charge of practical and countersigned

by the H.O.D of Commerce

6. Project report is not necessary in paper 14 and 15 Computer Applications.

PAPER XVI – BUSINESS PRACTICE

(FOR EXTERNAL COURSE CANDIDATES ONLY, IN LIEU OF INTERNAL

ASSESSMENT)

1. Entrepreneur-Role with the promotion of a business.

2. Legal formalitites involved in the establishment of a business –Sole trader-

Partnership-Joint Stock Company Co-operative Society.

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3. Analysis of the problems and prospects of local industry or business units-coir,

brick, saw mill-country brick unit–furniture building materials.

4. A brief description of a business unit after visiting the same –a blank, co-operative

society. A trading concern. A manufacturing or a super market.

5. A brief account of the industrialization–agricultural development and commercial

advancement of local area.

6. General knowledge on various financial institutions. Latest economic policies of

the Government of Kerala and Government of India.

Note : External course candidates are advised to go through the Economic Times-Business Line-Business world –Business Today–Economic and Political weekly and other Business Publications. They may also visit business/industrial centres to learn business practices.

PAPER XVII – BUSINESS ENVIRONMENT(FOR EXTERNAL COURSE CANDIDATES IN LIEU OF INTERNAL

ASSESSMENT)

1. Business Environment-scope of business –Business furing 21st century-objective and

uses of study-Process of Environment Analysis.

2. Macro economic analysis and policies-Industrial, Import, Export, Monetary and

financial policies-Foreign collaborations and joint ventures-capital market in India-

Five Year Plans-objectives, strategies and policies.

3. Global Environment meaning and rationale of globalization benefits and problems of

MNC’s strategies for going global-domestic and global market–India, WTO and

Trading Blocks.

4. Political environment-Political institutions–Constitution of India-Government and

business.

5. Economic Environment –Industrial Policy-Industrial Licensing.

6. Social and cultural Environment-Social responsibility of Business-Business and

society.

7. Business ethics-corporate Governance Natural Environment-Nature of physical

environment –Impact on business.

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8. Business Environment in Kerala-Critical evaluation-future, scope of business in

Kerala –Role of Government and other Agencies –International Financial Agencies-

ABRD, IMF, ADB

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