BCom Syllabi Full Kannur

1KANNUR UNIVERSITY COURSE STRUCTURE FOR B.COM DEGREE PROGRAMME (2009 Admission Onwards) Working days/semester 90 Credit for common course 38 Credit for Core courses 62 Credit for complementary courses 16 Credit for open courses 4 Total credit for the programme 120 Table for Common Courses (for B.Com and other LRP Programmes) No. 1 2 3 4 5 6 Semester I I I II II II Course code IA01 ENG IA02 ENG IA07 ADL 2A03 ENG 2A04 ENG 2A08 ADL Title of the course Common course I English Common course II English Common course I Additional Language Common course III English Common course IV English Common course II Additional Language Contact hours / Week 5 4 5 5 4 5 Credits 4 3 4 4 3 4 Table for Common Courses (General Courses) for B.COM /BBA/ BBA (TTM) Programmes No. 1 2 3 4 Semester Course code III III IV IV 3A15COM/BBA/ BBA (T) 3A12 COM/BBA/ BBA (T) 4A11COM/BBA/ BBA (T) 4A09COM/BBA/ BBA (T) Title of the course Disaster Management Numerical Skills Entrepreneurship Environmental Studies Contact hours / Week 4 4 4 4 Credits 4 4 4 4 2 Table for Core courses No. Semester Course code 1 I IB01 COM/BBA/ BBA(T)/ TTM 2B02 COM 3B03 COM 3B04 COM 3B05 COM 4B06 COM 4B07 COM 4B08 COM 5B09 COM 5B10 COM 5B11 COM 5B12 COM 5B13 COM 6B14 COM 6B15 COM 6B16 COM 6B17 COM 6B18 COM Title of the course Perspective & Methodology of Business Studies Financial Accounting Management Principles Corporate Accounting *Optional –I- Finance-I / Cooperation-I/Marketing-I / Computer Applications-I Business Economics Informatics Skills[Theory: 3 hrs. + Practical: 2 hrs] Optional –II-Finance-II / Cooperation-II/ Marketing-II / Computer Applications-II Cost Accounting Modern Banking International Business Optional –III- Finance-III / Cooperation-III/ Marketing-III / Computer Applications-III Human Resource Management Management Accounting Auditing Financial Markets and Services Optional –IV-Finance-IV / Cooperation-IV/ Marketing-IV / Computer Applications-IV Project Report Contact hours /Week 5 Credits 3 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 II III III III IV IV IV V V V V V VI VI VI VI VI 5 3 5 5 3 5 5 5 5 5 5 3 5 5 5 5 3 4 2 4 4 2 3 4 4 4 4 4 2 4 4 4 4 2 *Optional (Elective) Core Courses: The Programme offers four groups of Optional or Electives in the category of core courses, namely, Optional AFinance, Optional B – 3 Co-operation, Optional C- Marketing, Optional D- Computer Applications. Core Courses in the area of specialisation are as follows: Type Course code A. Finance I Financial Management (3B05 COM) II Investment Management (4B08COM) III Income Tax Law & Practice- I B12COM) IV Income Tax Law & Practice- II COM) B. Cooperation I Principles of Co-operation (3B05 COM) II Management of Cooperatives (4B08COM) III Cooperative Laws B12COM) V Cooperative Accounting & Legislation (6B17 COM) Core V Core VIII Core XII Core XVII (5 (6B17 Core V Core VIII Core XII Core XVII (5 C. Marketing I Marketing Principles (3B05 COM) II Consumer Behavior (4B08COM) III Promotion Management B12COM) IV Market Research (6B17 COM) hrs. /week) Core V Core VIII Core XII Core XVII (5 D. Computer Applications (Theory: 3 hrs. /week; Practical: 2 Core V Core VIII Core XII (5 I Programming in C (3B05 COM) II Data Base Management Systems and Internet Programming (4B08COM) III Programming in Java B12COM) DEGREE PROGRAMME UNDER CHOICE BASED COURSE CREDIT SEMESTER SYSTEM & GRADING. Semester Course Title of the course code 1 2 3 4 I II III IV IC01 COM 2C02 COM 3C03 COM 4C04 COM Business Statistics Quantitative Techniques for Business Decisions Business Regulatory Framework Corporate Law and Business Regulations Title of the course Basic Accounting / Financial Services / E-Commerce Indirect Tax & VAT / Insurance &Risk Management Core XVII Contact hours /Week 6 6 4 4 Credits 4 4 4 4 Table for open Courses No. Core Courses .COM. Semester Course code 1 2 V VI 5DO1 COM 6DO2 COM Contact hours /Week 2 2 Credits 2 2 KANNUR UNIVERSITY SCHEME AND SYLLABI OF B.C Type (4 Courses) 4.B Type (17 Courses +1 Project Report) 3. 2009 (2009 ADMISSION ONWARDS) 1. Open Courses . Course Code: .Com programme includes four types of courses as given below: 1.4 IV Accounting Packages–Tally (6B17 COM) Table for Complementary Courses No. Complementary Courses .D Type (2 Courses) Total 33 Courses + Project Report 2. Common Courses – A Type (10 Courses) 2. Courses: The B. C or D).Com Programme are 120.C Type (4 courses) : : : 4 Structure of the Programme: The courses of study leading to the award of the B.B Type (17 courses) 1 Project Report: 4. Credits: The total credits of the B. Cours e Type of the course Course Title Hrs/ Hrs/ Credi week Sem t Duratio n of .5 Each course shall have an alphanumeric code. Common Courses – A Type (10 courses) 2. Total credits given for four types of courses are as follows: Courses 1. three credit and two credit courses. Core Courses . B. Open Courses .COM DEGREE PROGRAMME (Choice Based Course Credit Semester System & Grading 2009) Total credits: 120 . The programme consists of four credit. Working Days / Semester: 90.D Type (2 courses) Total : : Total credits 38 60 02 16 04 _____ 120 3. (01. the type of course (A. Complementary Courses . and the serial number of the course.…. semester number in which the course is offered.) 3. External Evaluation: 75% Semester I Sl. Working Hours / Semester: 450 Internal Evaluation: 25%. 02.Com Degree shall comprise the following: STRUCTURE OF B. which includes stream code. (Hours) 3 3 3 3 3 Additional Languages Perspectives & Methodology of Business Studies Complement Business Statistics ary I Total Semester II . Common I Common II Common III Core I English English 5 4 5 5 6 25 90 72 90 90 108 450 4 3 4 3 4 18 Exam.6 No 1 2 3 4 5 Code 1A01 ENG 1A02 ENG 1A07 1B01 COM 1C01 COM. N o 1 2 3 4 5 Cours e Code 2A03 ENG 2A04 ENG 2A08 2B02 COM 2C02 COM Type of the course Common IV Common V Common VI Core II Complementa ry II Course Title Hrs/ wee k 5 4 5 5 6 25 Hrs/ Sem. 72 4 Duratio n of Exam.7 Sl . N o 1 Course Code 3A15 COM /BBA/ BBA(T) 3A12 COM /BBA/ BBA(T) 3B03 COM 3B04 COM 3B05 COM Type of the Course Common VII Course Title Hrs/ week 4 Hrs Cred / it Se m. (Hours) 3 3 3 3 3 English English Additional Languages Financial Accounting Quantitative Techniques for Business Decisions Total Semester III Sl . 90 72 90 90 108 450 Cred it 4 3 4 4 4 19 Duratio n of Exam. (Hours) 3 Disaster Management 2 Common VIII Numerical Skills 4 72 4 3 3 4 5 Core III Core IV Core V:Optional-1 Management Principles Corporate Accounting Finance-I/Cooperation –I/ Marketing-I 3 5 5 54 90 90 2 4 4 3 3 3 . 72 4 72 54 54 36 90 4 2 2 1 4 Duratio n of Exam.II Course Title Hrs/ wee k 4 4 3 3 2 5 Hrs Credit / Se m. N o 1 2 3 4 5 Course Code 4A11 COM /BBA/ BBA(T) 4A09 COM /BBA/ BBA(T) 4B06 COM 4B07 COM 4B08 COM Type of the Course Common IX Common X Core VI Core VII Core VIII: Optional.II / Computer Applications.8 /Computer Applications-I Complementa Business Regulatory ry III Framework Total 6 3C03 COM 4 25 72 450 4 22 3 Semester IV Sl.II / Marketing.II Corporate Law & Business Regulations 6 4C04 COM Complementa ry IV Total 4 25 72 450 4 21 3 Semester V . (Hours 3 3 3 2 1 3 Entrepreneurship Environmental Studies Business Economics Informatics Skills Practical Finance-II/ Cooperation. III/ / Computer Applications. Cred it 1 2 3 4 Core X Core X Core XI Core XII: Optional.III Human Resource Management - 90 90 90 90 4 4 4 4 Durati on of Exam. (Hours ) 3 3 3 3 5 6 5 B13 COM 5 D01 Core XIII Open -I Total 3 2 25 54 36 450 2 2 20 3 2 Semester VI .9 Sl. No Cours e Code 5 B09 COM 5 B10 COM 5 B11 COM 5 B12 COM Type of the Course Course Title Hrs/ wee k 5 5 5 5 Hrs/ Sem.III: Cost Accounting Modern Banking International Business Finance-III/ Cooperation.III// Marketing. IV Open.II Core XVIII Course Title Hrs/ wee k 5 5 5 5 Hrs/ Sem 90 90 90 90 Cred it 4 4 4 4 Duration of Exam. 5. N o 1 2 3 4 Cours e Code 6 B14 COM 6 B15 COM 6 B16 COM 6 B17 COM Type of the Course Core XIV Core XV Core XVI Core XVII: Optional. 6.Com Students shall take two open courses (2+2Credits) offered by other departments in the V and VI semester respectively.2 Open Courses offered for students of other departments I&II ( 5D01Com & 6D02Com) are courses offered for other departments. Indirect Taxes & VAT . complementary courses and open courses ( offered for other departments) shall be taught by commerce teachers.. V Semester Semester 1 Basic Accounting 5D01 Com.10 Sl .. 6D02 Com VI !.2 Core Courses. 6. IX (4A11) & X (4A15) shall be taught by commerce teachers. (Hours) 3 3 3 3 Management Accounting Auditing Financial Markets & Services Finance-IV/ Cooperation-IV/ MarketingIV/ Computer Applications-IV Project Report 5 6 D02 6 6B18 COM Total 2 3 25 36 54 450 2 2 20 2 - 5.1 Common Courses( General Courses): Common courses (General courses) VII (3A09). VIII (3A12).1 Open Courses B. Complementary Courses and Open courses : All core courses. Optional D.Marketing.IICOM) B. Optional C. Optional (Elective) Core Courses: The programme offers four groups of Optional or Electives in the category of core courses. Marketing . namely. Insurance & Risk 7.I – B12COM) IV Income Tax Law & Practice. Finance I Financial Management (3B05 COM) II Investment Management(4B08COM) III Income Tax Law & Practice. Optional AFinance. 2. Management 3 E-Commerce .. Optional B – Co-operation. Cooperation I Principles of Co-operation(3B05 COM) II Management of Cooperatives (4B08COM) III Co-operative Laws B12COM) IV Co-operative Accounting & Legislation(6B17 COM) Core V Core VIII Core XII Core XVII (5 Core V Core VIII Core XII Core XVII (5 (6B17 C.11 2 Financial Services . Core courses in the area of specialisation are as follows: Type Course code A.Computer Applications. /week) I Programming in C Core V (3B05 COM) II Data Base Management Systems and Internet Programming Core VIII (4B08COM) III Programming in Java Core XII B12COM) IV Accounting Packages–Tally Core XVII COM) (5 (6B17 8. Practical: 2 hrs. . Computer Applications ( Theory: 3 hrs.12 I Marketing Principles COM) II Consumer Behavior (4B08COM) III Promotion Management B12COM) IV Market Research COM) Core VIII Core XII Core XVII (5 (6B17 Core V (3B05 D. Project Report: Every student shall prepare and submit a project report to the Department during the VI semester under the guidance of a faculty member one month before the end of the semester. Evaluation shall be done internally under direct grading system./week. Business entities.of Credits -3 No. socialism.individuals. flow of goods and services and accumulation of wealth under different economic systems-capitalism. Public and joint Ventures. communism. Objectives of the course 1. healthcare.of Contact hours -90 Aim of the course The course aims at introducing the student to the world of business studies and the general methodology of different subjects that come under it. education and other contemporary business areas as examples. tours. partnerships. DEGREE PROGRAMME 2009 Admission onwards SEMESTER I 1B01 COM (CORE:I): PERSPECTIVES AND METHODOLOGY OF BUSINESS STUDIES No.COM. adventures. to understand entrepreneurship and its heuristics 3. hospitality. trading. joint stock companies-Private. to comprehend the business environment 4. innovation. manufacturing. travels. to enable the student to undertake business activities Course outline Module I Functioning of economic systems-division of labour. cooperatives. Business examples in different sectors of the economy (primary. undivided families. [20 Hours] . mixed economies. different forms of business organization-individual and organized business-family and corporate entities-business for profit. secondary and tertiary). to understand business and its role in society 2. business not for profit and business for nonprofit. retailing. trusts.13 SYLLABI OF B. recreations.agriculture. planned economies etc. domestic savings in Indiafactors affecting savings. managers. Emergence of “managerialism” and the role of corporate governance. [15 Hours] Module III Establishing a business-entrepreneurship-legal. Posing problems for investigation. Mobilization of financial resources for business.marketing and its role-market conditions-perfect and imperfect market and their impact on prices and profit-use of technology in organization-electronic storage of business data-retrieval and analysis-user-friendly software. cooperatives and non-profit enterprises.14 Module II Role of business in economic development .loans and advances.stock exchanges and their role. primary and secondary sources. case studies and project reports. methods and problems.short-term and long term funds-lending institutions for business funds-banks and non-banking financial institutions-cost of capital-documenting funding sources and areas of expenses – accounting and accounting practices –returns on investment-factors of production and rewards to factors like payment of wages.filed studies. stock exchange cues. family. data location. Functioning of organization-the role of Human resources-management problems in small/medium/large organizations-quality of life-production of tangible and intangible products. goals for public sector.student seminars-individual and team presentations.sources of fundsmarkets for raising money. organizational and national level.use of reading techniques. use of cross tabulation. [15 Hours] Module V: Learning business information. employees and others. interest and profits-payment to Government – taxes direct and indirect. Indian development experience.individual savings. social and psychological endowments for entrepreneurs-individual and group entrepreneurs.shareholder value maximization and its alternatives. financial.“intrapreneurs”. tabular .state and national levels. Different stakeholders of business firms-owners. rent. [20 Hours] Module IV Role of trained manpower for enhanced quality at individual. and note taking.listening to lectures by individual and team faculty.role of public and private sectors in the post-colonial period. physical. experience of liberalization and globalization.objectives. Government regulation of business. stock broking.funds from the primary and secondary markets. the goals of business. (latest reprint) Peter F. Public Student Edition.. Responsibilities. (latest reprint) : Management . deducting inferences. McGraw Hill Book Co. (latest edition) Peter F.Harper and Row Publishers. Drucker Practices. [20 Hours] References : Keith Davis and William C.Tasks.15 presentations. diagrammatic representation of data.Frederick : Management. Drucker : The Practice of Management . Allied Publishers Pvt.. reporting results and suggesting executive action. Inc. International 1C01 COM [Complementary I ]: BUSINESS STATISTICS No.NY..of Credits -4 No. . Ltd.of Contact hours -108 Objectives To familiarize the students with the basic statistical tools used to summaries and analyse quantitative information for decision making. Ethics. New Delhi. Business and Society Policy. methods .various measures of dispersion –Range-Quartile Deviation – Mean Deviation -Standard deviation .Random sampling. [22 Hours] Module V Measures of dispersion – meaning –characteristics .sampling and non-sampling errors – snow ball sampling.Consumer price index: uses and . Splicing and deflating of index numbers. [15 Hours] Module IV Measures of central tendency – meaning .non– random sampling .Kurtosis.two dimensional diagrams.16 Module I Meaning and definition of statistics.geometric mean – harmonic mean .Problems in the construction of index numbers-Types of index numbers – Methods of construction of index numbers .cost of living index.objectives .Tests of adequacy .Skewness.pie diagrams pictograms and cartograms – graphic presentation. [20 Hours] Module VI Index Numbers – meaning and definition-uses.one dimensional or bar diagrams .Fixed Base and Chain Base Methods – Base shifting.mean : simple & weighted – median – mode .functions. [12 Hours] Module III Classification and Tabulation-Construction of frequency distributionsDiagrammatic and graphic presentation of data . [15 Hours] Module II Sampling – Laws of sampling.methods – determination of sample size .graphs of frequency distribution.types of averages. scope and limitation – statistical investigation-phases-methods of data collection. 5. Fundamentals of Statistics.17 methods [24 Hours] of construction Reference 1. Elhance Kithab Mahal 4. Kalyani : Fundamentals Publishers. 2. Gupta Chand & Sons.P.Gupta Sahithya Bhavan. B. C. An Introduction to Statistical Books Pvt. D. Ane : : Agra : : Statistical Methods. S. Dr.N. of Business .N. Sultan Statistics Theory & Practice . 3. New Delhi2. Ltd.B Gupta & Vijay Gupta Methods. SL Aggarwal & SL Bhardwaj Statistics. Join Venture Accounts – Meaning – difference from consignment and partnership.of Contact hours -90 Objectives: To develop among the students a conceptual understanding of the fundamentals of financial accounting system and to equip them with basic skills for recording various types of business transactions.accounting treatment. Average Due Date and Account Current.of Credits -4 No. . [15 Hours] Module III: Accounting for special transactions: Consignment Accounts – concepts – accounting treatment – cost price and invoice price – unsold stock – loss of goods. Module I: Concepts Accounting: Meaning – Evolution of Accounting as a social science – GAAP – Cash base and Accrual base – Accounting Standards – Role of Accountant in the society – Modern trends in Accounting (A brief outline) – Accounting process up to preparation of Trial Balance (An over view) – Measurement of business income – continuity doctrine and matching concept – revenue recognition – inventories – types – basis and significance of valuation [ 10 Hours ] Module II: Final Accounts of Non.18 SEMESTER II 2B02COM (Core-II): FINANCIAL ACCOUNTING No.corporate Entities: Manufacturing Trading and Profit & Loss Accounts and Balance Sheets – Adjusting and Closing entries – Rectification of errors. S.Nambiar M. Advanced 2.R.Paul 2C02 COM (Complementary -II): QUANTITATIVE TECHNIQUES FOR BUSINESS DECISIONS No.L.19 [25 Hours] Module IV:Hire Purchase. Advanced Sehgal 7.Grewal R.of Credits -4 No. M.of Contact hours -108 Objectives To acquaint students with the basic statistical tools which have application in business and economic situations.S.N. C. Advanced Accounting Accounting Accounting Accounting Accounting Accounting Accounting : : : : : : : Prof.Guptha S. [12 Hours] Reference : 1. Reconciliation and preparation of consolidated accounts [15 Hours] Module VI Partnership Accounts: Dissolution of firm – partner’s insolvency – sale of partnership to company – piecemeal distribution.repossession – installment sale – concept of operating and financial lease Theory only) [13 Hours] Module V : Inland Branch Accounts: Accounts of dependent and independent branches – Stock and Debtors & Final Accounts Method.K. Advanced 3. Installment systems and Lease Accounting: Hire purchase – interest calculations.O.Raman Ashok Sehgal & Deepak S. Advanced 5. Advanced 4.K. at cost price and invoice price – Incorporation of branch transaction in the books of H.Shukla & T. Advanced 6.Maheshwari B.C. . methods – scatter diagrams Karl Pearson’s coefficient of correlation .simple regression analysis [15 Hours] Module III Time Series Analysis .Theorems of probability .Functions.– Definitions of probability .Meaning .methods of measuring trend and seasoned variation .regression equations – line of best fit . method of least squares [18 Hours] Module IV Probability .Rank correlation[15 Hours] Module II Regression Analysis: Meaning and definition – types of regressions application and importance-regression lines .20 Module I Correlation – Meaning – Classification .components of time series .Addition and Multiplication theorem –Application of permutation and combination . [20 Hours] Module V Probability Distribution –Meaning & definition-Types-Discrete theoretical distributions: binomial and Poisson distributionscharacteristics.Meaning and definition – important terms.conditional probability – Baye’s Theorem.Business applications – OR Techniques -Limitations of OR –Introduction to Linear programming – Graphic method –Simplex method (excluding Big M method ) [20 Hours] . Continuous theoretical distribution: Normal distribution-Students’ t distribution-Chi-square distributionF distribution (Basic concepts only) [20 Hours] Module VI Operations Research –Meaning and definition .moving average methods. S. P. Ltd.Guptha Chand & Sons. S. Ane 4.Kothari 2. Ltd.of Credits -2 No.R. 3. C. S L Aggarwal & SL Bhardwaj Statistics.of Contact hours -54 . 6. 7.S Hira S. New Delhi.R Potti Yamuna Publications. : : SEMESTER III 3B03 COM (Core-III) : MANAGEMENT PRINCIPLES No. C.K Gupta & D. Chand 5.P. P N Arora & Mrs. : Quantitative Techniques : Statistical Methods. S Arora II. L. TVM : Operations Research. Ltd.21 Reference 1. B Gupta & Vijay Gupta Methods. : Quantitative Aptitude Vol. Sultan New Delhi : An Introduction to Statistical Books Pvt.Chand & Co. I & & Co. New Delhi Fundamentals of Business Kalyani Publishers Operations Research. Module I: Management Concepts: Evolution of Management thoughts : Classical approaches -Scientific management.manpower planning – process – importance.principles –techniques of direction.MBO and MBE. Motivation: techniques – problems–.decision making process – limitations.Limitations of planningDecision making – importance .22 Objectives: To acquaint the students with the principles of management. systems approach. Performance appraisal : meaning – objectives – methods [6Hours] Module V: Directing: Meaning-definition. and contingency approach . functional.Modern approaches-Quantitative approach .Planning process. [9Hours] Module IV: Staffing: Concepts – factors affecting staffing. Procedures.Steps in Planning-. help in understanding various functions of management and developing management skills.Types of organization – line. [13 Hours] Module VI : .Neo classical Approaches – Human relations and Behavioral approach .Span of Control . Methods and Rules. [10Hours] Module II: Planning .types of decisions . [10 Hours] Module III: Organising: Nature and purpose of organization-Principles of organizing.barriers – grapevine.Span of management –– Centralization Vs decentralization of authority and responsibility .Types of plans – Strategies-Standing Plans: Policies. importance and purpose of planning . Communication: meaning. administrative management and bureaucracy.Departmentalization. line and staff Process of Organizing.: Nature.motivation and performance – Theories : Maslow’s Need Hirarchy – Herzberg – Vroom’s Expectancy Theory–Theory X and Theory Y – Morale – importance – factors affecting morale –– Leadership: concept – styles – leadership and management. of Credits -4 No. Essential of Management : Harold koontz Heinz & Weihrich.Chabra 3B04COM (Core-IV) CORPORATE ACCOUNTING No.B. [10 Hours] Module II Final Accounts of Companies – Preparation of final accounts – Balance Sheet – Profit & Loss Account – (in both old and new format) – Managerial remuneration – compulsory transfer to reserves.Mushal 3. Module I Acquisition & Profits prior to incorporation – meaning computation of purchase consideration – acquisition entries in the books of the company (closing entries in Vendor’s books not necessary) – computation of profits prior to incorporation – treatment of prior profit or loss.N. Principles of Management : PC Tripathi & PN Reddy 2. 5.S.Capitalization method. Principles and Practice of management : T. [25 Hours] .23 Controlling: Meaning – definition – controlling and management by exception-essentials of effective control system – behavioural implications – causes of resistance to control.of Contact hours -90 Objective : To help the students to acquire the conceptual knowledge of Corporate Accounting and to help learn the techniques of preparing the financial statements.Guptha 4. Valuation of Goodwill – Meaning of goodwill – factors of goodwill – methods of valuing goodwill – purchase of average profits method – purchase of super profit method – Annuity method. Principles of Management : B. Management theory & Practice : C. [6 Hours] Reference : 1. Advanced Accountancy.L. Shukla: M. S. New Delhi) 2.K. T. [18 Hours] Module V Accounts of Banking Companies – Introduction – final accounts in new format – Balance Sheet – Profit & Loss Account with relevant schedules – slip system of posting – Non Banking Assets (NBA) and Non Performing Assets (NPA) – Classification of advances – computation provision for doubtful debts.. (Vikas Advanced Accounts VolumeII : publishing .C.N.C.Radhaswami (Sulthan) Chand & Sons. and M.24 Module III Accounting for Amalgamation & Reconstruction – Meaning and types of amalgamation Amalgamation in the nature of Merger and amalgamation in the nature of purchase.. [25 Hours] Module IV Liquidation of Companies .Grewal and S.Maheshwari.S.Guptha (S.Meaning and types of winding up – Statement of Affairs Deficiency or Surplus Account – Liquidator’s Final Statement of Account. and S.comparison of bothaccounting methods – Pooling of Interests Method & Purchase Method – Purchase consideration – Accounting entries in the books of both transfer and transferee companies (excluding inter – company holdings) – Reconstruction – types – internal & external reconstructions – Accounting entries. [12 Hours] Reference: 1. New Delhi) 3.Chand & Co. Corporate Accounting : Maheshwari. Volume II : Guptha R. Delhi) 5. New Delhi) 4.Meaning. Corporate Accounting Deepak Sehgal. wealth maximisation – finance functions – Investment – Financing functions – Investment – financing and dividend decisions [10 Hours] Module II Economic evaluation of investment projects: Nature of investment decisions. J.Narang Publishers.operating cycle method of estimating working capital. Jain and K.NPV – IRR – capital rationing.L.capital budgeting under risks and uncertainty. significance and types of working capital – principles of working capital management.payback period method. [25 Hours] Module III Working capital management : Meaning.R (Mayur New Accounting Delhi) : Ashok Sehgal and (Taxman Publication.P.profit maximisation. .of Contact hours -90 Objective : To acquaint the students with the fundamental concepts of corporate finance and the various finance functions. Fundamentals of Corporate Paper backs. Module I Financial Management :.investment evaluation criteria – Average rate of return method. New Delhi) : Monga. New 3B05COM (Core.of Credits -4 No. Optional A : FINANCE -I) FINANCIAL MANAGEMENT No.V .25 House. Corporate Accounting (Kalyani 6. nature and scope of financefinancial goals. : S. Financial Management : Dr. Prasannachandra 4. Module I Philosophy and genesis of co-operative movement .M Pandey.Reformulated principles of 1966. Co-operatives as economic enterprises – its importance – differences . Jain 3. Evolution of co-operative principles – Rochdale principles. Financial Management : I. NOI approach.V.Definition and meaning of Co-operation – ICA definition. Financial Management : R.characteristics.V. Financial Management : Dr. Kishore 5. Financial Management : Ravi M. and to familiarise them with the evolution of cooperative movement in India.Guptha.Theories of capital structure – NI approach .traditional theory.of Credits -4 No. [20 Hours] Reference : 1.N. Optional B : COOPERATION-I) COOPERATIVE PRINCIPLES No. 2. S.MM theory (Theoretical aspects only) [20 Hours] Module V Cost of capital:– Meaning.retained earnings-Weighted average cost of capital.26 [15Hours] Module IV Capital structure –– Meaning.K Sharma & Shasi K. Maheswari 6. Financial Management : M.planning the pattern of capital structure – factors influencing the pattern of capital structure. Financial Management : P.significance – determination of cost of capital – computation of cost of individual components – cost of debt – preference capital –equity capital.P. 3B05COM (Core. Khulkarni 7.of Contact hours -90 Objective: To acquaint the students with the principles of cooperation.Redefined principles of 1995 – Application of the principles.Y Khan & S. Role of co-operatives in market economy – Role of co-operatives as social organizations – co-operation as a balancing factor – Co-operation as peoples’ movement – membership of co-operatives. Marketing co-operatives in U.R. Structural arrangement for training –co-operative training centres.C in the development of non credit co-operatives. Publicity and propaganda –journal . [20 Hours] Module II Evolution of co-operative movement: Origin of co-operative movement in England –Experiments of Robert Owen (Doctrine of circumstances – Friendly societies – Labour colonies – Labour exchanges) – Rochdale pioneers – C.W.27 between other forms of organizations and co-operative enterprise.P. Constitution and working of N.W.Autonomy and democratic control . C.cooperative training colleges. NCDE.S.promotional efforts and monetary assistance by government.-Credit societies in Germany –Raiffiesen and Schulze movement –Dairy and poultry co-operatives in Denmark – M.C.Institutional agencies providing rural credit – state aid to co-operatives – central assistance to cooperatives.C. [25 Hours] Module III Co-operation in India – Early experiments –Frederic Nicholson’s ReportMaclegan committee on co-operation –Co-operative planning Committee 1945 – All India Rural Credit Survey Committee –All India Rural Credit Review Committee –CRAFICARD – Kapoor Committee – Recent trends in co.S.S.D.(An over view) [20 Hours] Module IV Rural credit – classification of credit based on period.A – Consumer societies in Sweden.C.S.three tier and two tier credit –Multi agency approach to rural credit.S.C – Role of N. [10 Hours] Module V Co-operative education and training – objectives and significance – International co-operative Alliance –National Co-operative Union of India –constitution and working – NCCT-NCCE-VAMNICOM-ICM. National Rural Credit Stabilisation Fund and National Rural Credit (L.T.operative movement with special reference to Kerala.O) Fund.co-operative week celebrations-co- . NABARD.member education units – other functions.structure of co-operative credit. purpose and security. NHB.S.S in Japan –industrial co-operatives in China –collective farms in U.co-operation and role of leadership. etc.D. Co-operation in India 7. [20 Hours] Module III Pricing.productmeaning. tools and techniques of marketing Module I Introduction-Marketing – Meaning.labeling. Co-operation in India and Abroad : Kulkarni : J.M Hough : T. principles. All India Rural Credit Survey Report 6.S Mathur R. Co-operative Movement in India 3. [15 Hours] Module IV.of Credits -4 No.D Bedi C. Co-operation –Principles and Practice 5.consumer reactions – factors influencing consumer reactions.Building brand equity.Meaning and definition. Banerjee : F. Theory and Practice of Co-operation in India 2.product positioning. Optional C : MARKETING-I ) MARKETING PRINCIPLES No. Marketing mix: Marketing mix – meaning.of Contact hours -90 Objectives : To provide basic knowledge about the concepts. Co-operation in Foreign Countries 10.packing. Co-operation at Home and Abroad 9.product planning and development – product life cycle (PLC) – Product time/ mix. M. Organisational.N Hajela : : : : : Dr. administrative set up of co-operative department.steps in pricing – pricing strategies – types. . [15 Hours ] Reference: 1. [10 Hours] Module II. Co-operative Movement in India 4.importance.28 operative flag CAPE-ACSTI-KICMA.Nature scope and importance of marketing-modern concepts of marketing – marketing functions.P Bhatnagar structural and 3B05COM (Core-V.R Fay Rajagopalan K. History and Practice of Co-operation 8. Theory. To acquire knowledge about programming in C.consultancy – hospitals (An Overview). Essence of Services Marketing 9.Meaning and definition – Physical distribution – middlemen. Marketing Management 6. Marketing Management 7. Module– I Introduction to programming – Programming concepts – Algorithms – Flow charts – Characteristics – Fundamentals of C programming – Structure of a C program – C tokens – Data types – Operators– Expressions. An . 2.net work marketing.functions of middlemen. (10 Hours) Module II Decision control structure – if statement – if – else statement – nested if – else if ladder – go to statement –switch statement – conditional operator statement – loop control structure – while loop – do while loop – for loop – break – continue.H 4. Optional D : COMPUTER APPLICATIONS-I ) PROGRAMMING IN C No.29 Channels of distribution.M.S S.of Contact hours -90 ( Theory :54 hours.of Credits -4 No.types. Services Marketing: Introduction – nature-types. Fundamentals of marketing 3. .S. Principles of Marketing 2.tourism. Marketing Management 5.customer relationship marketing. Jha Pay na Adrim Christopher . To develop skill in writing program in C. Services Marketing 8. Marketing Management Philip Kotler William Stanton VS Ramaswamy & S Namakumari Rajan Saxena Sherlakar . [25 Hours] Module V.bank marketing insurance.A Raman B. [20 Hours] References: 1.factors to be considered in selecting channels – modern channels of marketing – tele-marketing . Services Marketing Lovelock 3B05COM (Core-V. Practical : 36 hours) Objectives: 1.internet marketing. (14 Hours) Module V Introduction to pointers – declaration. 1872: Nature of contract and essential elements of valid contract.Quasi contract.Performance and discharge of contracts. (12Hours) References 1. E.30 (10 Hours) Module III Arrays – Declaration – initialization of one dimensional arrays – two dimensional arrays – multidimensional arrays.Capacity to contract -free consent-Legality of object. contracts of guarantee – definition – distinction between a . [15 Hours] Module II. Kanetkar. Unlawful and illegal agreements. Yeshavant.Consideration . Module I Indian Contract Act.of Credits -4 No.-Remedies for breach of contract.of Contact hours -72 Objectives: The objective of the course is to enable students understand the legal framework of business.Offer and Acceptance. Programming in ANSI C.III): BUSINESS REGULATORY FRAMEWORK No. 2. 3C03 (Complementary . (8 Hours) Module IV Functions – library functions – user defined functions – need for user defined functions – declaration and prototype – function arguments – calling a function – return values and their type – call by value and call by reference – passing array elements to functions – nesting of functions – recursive function. initialisation and accessing – pointers and arrays – character strings – string handling functions – structures – definition – initialization of structure variables – array of structures – pointers and structures – unions – comparison. P. Theory – 3 Hours / week. Practical – 2 Hours / week. Special Contracts : Indemnity and guarantee – rights and liabilities of sureties. 3. Balagurusamy. The C programming Language. Contingent contracts. Kernighan BW and Ritchie. Let us C.. [7 Hours] Module V. 1965: Objectives-Applications of the Act. Bills of Exchange and Cheque. 1/e.31 contract of indemnity and guarantee .Gulshan 3.S.payment of gratuity. Performance of Contract of Sale. 1972: Objectives-Application of the Act. Sultan Chand & Sons.N. 2003 – Meaning and scope. and their definitions and characteristics.nature and extent of surety’s liability – continuing guarantee revocation – rights of surety – Discharge of Surety from liability. Contract of Agency: Delegation of authority – termination of agency.Responsibility for payment of wages-Fixation of wage period and time of payment. 2004 Business & Industrial Law. 1881 : Negotiable Instruments – Promissory Note. 1936: Objectives and scope-Application of the Act-Important definitions. Types of endorsements. Competition Act. Excel Books.1930 : General Principles. [18 Hours] Module III Negotiable Instruments Act. S. 2. 2/e. Excel 2006 : Business Regulatory Framework.salient features.definitions . 5.Important definitions-Eligibility of Bonus – Calculation of amount of Bonus -Payment of Gratuity Act.Payment of Bonus Act.L. BS Moshal India 4. S.Bansal Books. N. Payment of Wages Act. Holder – Holder in due course [12 Hours] Module IV. Ane Books Business and Corporate Laws. Sale of goods Act.offences and penalties under the Act. [20 Hours] References: 1. . Mercantile Law. Maheshwari Himalaya : : : : Mercantile Law. Conditions & Warranties.Kapoor 2006. C.D. 2006 Business Law for Management. SEMESTER IV 4B06COM (Core. 2005 Business Law for Managers.Gulshan : 7. 2006. Himalaya Publishing House.VI): BUSINESS ECONOMICS No.S.R Bulchandani : Publishing House. of Credits -2 No. S.K. P. BztantraPress.Goel : Dreamtech 8. Module I .32 & Maheshwari 2006 6. Excel Books. of Contact hours -54 Objective To acquaint the students with the economic concepts and tools relevant for business decision making. Business Law. K. [8Hours] Module VI Pricing Decisions: Market formsPerfect competition-Price determination under perfect competition-Monopoly-Price determination under monopoly . Linear homogeneous production function.definition.long run and short run costs.demand forecasting – short term and long term – steps – methods.law of variable proportions. [15Hours] Reference 1.Price discrimination.characteristics –distinction between Business Economics and Economics. Economies and diseconomies of scale –– learning curve.the expansion path – iso cost lines. objectives and uses.types –measurement by total outlay method – business applications .33 Business Economics : Meaning.determinants of elasticity of demand –elasticity of supply .optimal combination of resources. Production isoquantsmarginal rate of technical substitution – economic region of production. [12Hours] Module V Cost concepts: Social and private costs of production-differences between economic and accounting costs. [10 Hours] Module IV Production Decisions: Fixed and variable inputs. [3Hours] Module II Consumer Behavior: Cardinal and Ordinal approach-the Law of EquiMarginal Utility – Indifference Curve analysis– concept of consumer surplus [6 Hours] Module III Concepts of Demand and Supply .essential conditions.scope.returns to scale.Dumping Monopolistic competition –Price determination under monopolistic competition Oligopoly – Price leadership –Duopoly.production functiontotal. Joel Dean : Managerial Economic . average and marginal products. TM H 4B07COM (Core-VII) INFORMATICS SKILLS No.Basic Concepts of IPR . Business Economics Managerial Economics. Sankaran 4.Academic search techniques – Case study of academic websites. Features of Modern Personal Computer and Peripherals – Computer Networks – Types of Networks – Components of Networks – Topology – Internet – Uses of Internet. [10 Hours] Module III Social Informatics: IT & Society – Issues and Concerns – Digital divide – force software Movement – IT and Industry – New opportunities and threats – Cyber ethics – Cyber crimes – Security – Privacy Issues -Cyber Laws – Cyber addictions.S : : : : Micro Economics for Business Economics. [10 Hours] . Introduction to use of IT in teaching and learning. 3.Information over Load – Health Issues – Guide lines for Proper Usage of computers and internet.Internet as a knowledge responsibility .M. Module I Overview of information Technology. : Managerial Economics. Introduction to Software – License – guarantee – warrantee – overview of operating Systems and Major application softwares. Satya P.Das Business. Case study of educational soft wares – Academic Service – INFLIBNET.of Credits -4 No. Practical : 36 hours) Objective : To update and expand basic informatics skills and attitudes relevant to the emerging knowledge society and also to equip the students to effectively utilize the digital knowledge resources for their chosen courses of study. Mote V L Peul S & Gupta G. E Waste Unicode – IT and Regional Language. Information and Knowledge – Knowledge Management.of Contact hours -90 ( Theory :54 hours. [8 Hours] Module II Knowledge Skills for Higher Education: Data.34 2. Varsheney and Maheswari 5.Mithani 6. D. Copy rights and Patents.NICENET – BRNET. Applications at National and State level .3 V.S. Alexis Leon & Mathews Leon : Computer Today. MS Excel – Spread sheet – operators . [10 Hours] Module VI Computerised Accounting (Using Tally Software)Meaning.of Contact hours -90 . 4B08COM (Core-VII.Groups – Cost Centres – Accounts with inventory. tiles. Mail Merge. Optional A : FINANCE-II ) INVESTMENT MANAGEMENT No. Sunitha Prakasan. A.Ledger .Jain : Computer Fundamentals Vijay Kumar Khurana : Management of Information Technology – B. Health care.stock item and stock Group creation – inventory vouchervoucher entry – P/L A/c.K.of Credits -4 No.IT for national integration – overview of IT Application in Medicine. Ratio Analysis.K.35 Module IV IT Applications :E Governance.Jolly. Prentice : Introduction to Information Hall Technology in Action : Pearson. View. features and advantages of computerised Accounting – Company Creation. V.S. Business and Commerce. tables. [12Hours] Theory: 3 Hours/ Week Practical: 2 Hours/ Week Reference. [4 Hours) Module V Programmes for Office Management: Knowledge about common software Packages for word Processing – MS word – window concepts – Menus. B/S. Rajaraman Technology.Nandani & K. tools. Edit. Jolly & K.Arithmetic – Relation Functions – Formulae – Payroll Preparation.K Nandani : Tally 6.Accounts Information. Budgets Reconciliation. Leon Vikas. Charting techniquesTrends. Investment Analysis & Portfolio Management : Prasanna Chandra. [15 Hours] Module II : Securities: : Different types of securities – Equity. [15 Hours] Module III Securities Market: Participants-Primary Equity market. industry and company analysis – Technical analysis – Tools. Module I Investment – Meaning. Tata McGraw Hill . [20 Hours] Module III Portfolio Management Process – Setting the objectives-Selection of asset mix-Formulation of portfolio strategy-Selection of securitiesPortfolio execution-Portfolio revision-Performance evaluation [20 Hours] Module IV: Security Analysis: Fundamental analysis – Economic. Decline – RSI – Market indices – Dow theory – Random Walk Theory.Meaning – Sources of Risk. Debt. Definition. Advance.Mutual funds: Entities in mutual fund-types of schemes.book building-Secondary equity market-BSE and NSE-Sensex and Nifty-Procedure for buying and selling share-SEBI: Role and Importance.Different investment avenues – Salient features – Return – Meaning – Types – Risk.methods of raising equity-stock invest.Role in Economic Development – Factors influencing investment.36 Objectives: To facilitate the students to understand the concepts of investments and to enable them to analyze the risk and returns characteristics of securities and portfolios in a dynamic market environment. Patterns. Preference shares-Stock market classification of shares. Indicators.Need – Benefits –Investment alternatives-Investment attributes-Investment v/s speculationgambling. [20 Hours] Reference: 1. constitution. objectives and working-differences between Primary Agricultural Credit Societies and Farmers Service co-operative Societies –Deposit Scheme –crop loan system –scale of finance – preparation of annual credit limit statement –seasonality in lending and recovery – linking of credit with marketing –kissan credit card – procedure to sanction loans –need for credit planning –development action plan –district credit plan of lead bank. Investment Management Hall 3. Prentice : Francis & Aricher : S.debentures –trustee.37 2. Optional B : COOPERATION-II ) MANAGEMNT OF COOPERATIVES No.over dues in long term credit societies –NPA. [20 Hours] Module II Long term credit –Agricultural and rural development – need for separate institutions . Central co-operative banks – membership. Pvt. objectives and working – Kerala State Co-operative Agricultural and Rural Development Bank -membershipconstitution of board of management – objectives and workingproblems and suggestions for improvement.Primary co-operative agricultural and rural development bank.trust deed. Procedure in granting loans. Ltd 4B08COM (Core-VIII. Kerala State cooperative Bank –originmembership-constitutionobjectivesconstitution of board of management –problems and suggestions for improvement.suggestions for improvement.of Contact hours -90 Objectives: To acquaint the students with the management and administration of different types of cooperative institutions functioning in India Module I Primary Agricultural Credit Societies – definition –membershipconstitution.Debenture Redemption Fund. Portfolio Management 4.of Credits -4 No. Portfolio Management 5.objectives-constitution of board of management – problems –over dues. Vikas : Saram Harry . [15 Hours] .Security Analysis & Portfolio Management Pandyan. Kevin : Punithavathy Publishing House. Co-operative housing societies – importance and advantages – types of housing societies – HOUSEFED –constitution and working (in brief) – sources of funds – problems.National Co-operative Consumers Federation.Employees credit societies – membership –constitution.Regional co.Brief study of the functioning of NAFED.Co-operative printing press.objects and working.objectives and functions of primary marketing societies – Kerala State Co-operative Marketing Federation Ltd. [15 Hours] Module IV Marketing and Processing Societies – meaning of co-operative marketing – need.primary coir societies and COIRFED-Dairy co-operatives ..Neethi store.operative milk producer’s union –MILMA-NDDB.students’ consumer store. Consumer co-operatives – Origin of consumer co-operative in India – need and importance of consumer co-operatives .Processing co-operatives .super market. importance and advantages of co-operative marketing –types of marketing societies general and commodity based marketing ..problems of dairy co-operatives –role of co-operatives in rural development.meaning and importance of co-operative marketing.constitution and working of primary cooperative consumer stores –Kerala State Co-operative Consumers’ Federation .primary milk producer’s co.Kerala State Cooperative Rubber Marketing Federation Ltd.role of consumer co-operatives in holding the price line –active price policydouble compartmental system.Anand pattern.Dinesh Beedi –RAIDCO-SPCSCAMPCO-RUBCO-IFFCO-KRIBHCO. objectives and working (in brief).cottage and factory type.constitution.38 Module III Non Agricultural credit societies – Primary co-operative urban banksmembership constitution. objectives and working (in brief).operative society. . Brief study of handicraft societies –khadi and village industrial societies –serifed societies – SC/ST societies –Federation (brief study) –NSFDC –Fisheries societiesMATSYAFED –Federation of women co-operative societies – Labour contract co-operatives –Farming societies –Motor transport cooperatives. [15 Hours] Module V Industrial co-operatives – handloom societies – types. objectives and working of primary handloom weaver’s co-operative societies and HANTEX-Coir co-operatives – types-objects and working. Banerjee Co-operation Principles and Practice : T. M. Module I Introduction to Consumer Behaviour .Applications of consumer behavior knowledge. 8. 5.S Balan Co-operation principles and practice : T. I. 9. 4. II and III : J. Theory and practice of co-operation in India : Kulkarni Co-operative Movement in India : J. Need for studying consumer behaviour. 10. Market segmentation & consumer behaviour [15 hours] Module II Individual determinants of Consumer behaviour :Consumer needs & motivation. nature of consumer attitudes.P Bhatnagar.C Rajan Co-operation at home and abroad : C.S Mathur Theory. learning & memory.N Hajela Co-operation in India : Dr. 2. consumer perception. personality and self concept. current trends in Consumer behaviour. 3.of Contact hours -90 Objectives : To enable the students to understand the factors and processes underlying the buying behavior of consumers. 4B08COM (Core-VIII.R Fay Co-operation in foreign countries : Rajagopalan Co-operation in India and abroad : K.A managerial & consumer perspective. history and practice of co-operation : R.of Credits -4 No. 7. 6. Optional C : MARKETING-II) CONSUMER BEHAVIOUR No.39 [25 Hours] Reference: 1. consumer attitude formation and change [15 hours] Module III .D Bedi Madras co-operative Manual co-operative movement in India : Vol. Relevance of Consumer Protection Act. 2. shopping goods. Concept of consumerism. Consumer behaviour : Leon. Consumer Behaviour In Marketing Strategy : John . G Schiffman 3. Sarkar 8. [15 hours] Module IV Consumer decision making process. 1986. Principles of Marketing : Philip Kotler 5.specialty goods Steps in decision making process .Graw Hill International .conveyance goods.A.straight buyModified re-buy. the Indian consumer.40 Environmental determinants of consumer behaviour : Family influences. subculture & cross cultural influences. information – search. Consumer Behaviour In India : Anitha Ghatale 7. dealing with consumer complaint. description. Working towards enhancing consumer satisfaction.problem recognition. the influence of culture. Reasons for growth of consumerism in India. social class & consumer behaviour. Problems of Consumer Behaviour in India : A. Consumer behaviourConcepts & Applications : Loudson Dalla 4. consumerism in India. group dynamics and consumer reference groups.post purchase behavior. 6. [25 hours] Module V Concept of Consumer Satisfaction. Consumer behaviour : Hawkings.New task buying.evaluation of alternatives – selection criteriabuying. Optional D: COMPUTER APPLICATIONS-II ) DATA BASE MANAGEMENT SYSTEMS AND INTERNET PROGRAMMING . sources of consumer dissatisfaction. Consumer Behaviour : Sontakki 4B08COM (Core-VIII.types of buying. [20 hours] References 1. Howard. Best Mc.types of products & decision making process.need. closing your browser. Text basics. radio buttons. labeling and grouping. Module I Introduction to database systems-Definition-Advantages over file systemsDatabase management systems-Importance-levels of database implantation-physical level-conceptual level-External level-Data models-Relational network-Hierarchicalrelation-Entities-Attributes-ER Diagrams-Domains-Tuple-Cardinality-Degree of a relation-keys-relational algebra-fundamental operators-union operation-intersectionselect operation-project operation-Illustration of various relational algebraic operations on simple relations-Normalisation-first-second and third normal forms [12 Hours] Module II SQL DDL DML statements-CREATE TABLE-constraints-Adding constraintsNOT NULL-UNIQUE-PRIMARY KEY-ALTER TABLE-MODIFY TABLE-DROP TABLE-INSERT INTO-UPDATE-SELECT statement-DISTINCT-WHERE clauseusing relational and logical operators with WHERE clause-conditions based on a rangeBETWEEN-Conditions based on pattern matches-LIKE-Aggregate-Functions-avg-sumcount-max-min-group by-order by [10 Hours] Module III The Internet and the World Wide Web: Overview: what is internet . Controls.have sound knowledge of the theory behind the core subject data bases. hidden fields.<title> tag. [12 Hours] Module IV Hypertext Markup Language: Structure of HTML document: Tags and attributes. Actions buttons. tags without ends. Practical : 36 hours) Objectives: On completion of the B. <input> tags. Document content. the student should . HTML document elements. dir and lang.41 No. E-commerce at the business level.of Contact hours -90 ( Theory :54 hours. heading.Com Programme. Doing business in the online world: overview commerce on the world wide web . Attributes. . action attributes. the Internet’s history. Ecommerce at the consumer level. <html> tag. Document body. Syntax of tag. starting and ending tags.be capable of designing databases and managing them and web-based applications . . physical style tags. search results and web sites-mail and other Internet Services: Features of the Internet. check boxes. <body> tag. divisions and Paragraphs. comments. searching the web. . submission buttons. the Internet and everything.be in a position to develop industrial applications. Business. The Internet’s major services. using your browser and the world wide web. navigating the web. Understanding the world wide web.of Credits -4 No. Parker. border colour . Chuch Musciano & Bil Kennedy O’Reilly & Associates. understanding computers today and tomorrow. rowspan. 2. Fundamental of Database management systems-L Masri & Navathy 4C04COM ( Complementary-IV) : CORPORATE LAW & BUSINESS REGULATIONS No. Inter net and web Technologies.of Credits -4 No. row and cols Attributes. HTML&XI-ITML the definitive guide. colspan.J Date 6. 1956 with amendments to date : Steps and procedure for incorporation of the company. 5. 11th edition. attributes align. height. margin height. Borders and spacing. Gehrke 7. scrolling.Articles of . colour. row. Attributes src. Deborah Morley. A guide to SQL standards-C. Tata Mcgraw Hill. Database management systems-Elion & Leon 8. Thomson 3. Module I Companies Act. no resize. Frames: Frame layout. Rajkamal.42 [10 Hours] Module V Form Elements. Frame contents. Width. border. column. frame border. Name. Database management systems-Ramakrishnan.Authorities for administration of Company Law – Central Government-Company Law Board – SEBI Company Law Advisory Committee-Official Liquidators-Court[12 Hours] Module II Formation of Companies: Promotion-Incorporation-Raising of CapitalCommencement of business-Memorandum of Association . Consumer Protect Act . Charles S. <no frame>tag. Intellectual Property legislations. Inc. Korth & Silber Shatz Sudarshan-Database Concept 4. [10 Hours] Theory: 3 Hours/week Practical: 2 Hours/week Reference: 1. <frameset> tag. Controlling frame.of Contact hours -72 Objective: The objective of the course is to make awareness to the student on Companies Act 1956. tables: Table head. 2.Prospectus-Issue underwriting. Maheshwari & Maheshwari Himalaya : Mercantile Law.patents – true and first inventor . S. [9 Hours] References 1.WTO rules as to patents (in brief). retirement and vacation of office-Company Meetings – kinds of meetings-essential of a valid meeting.Appointment. N. [18 Hours] Module VI Law of Carriage of goods . Bansal Books. 2/e. 1955 – Meaning – definition classification of commodities.Kapoor 2006. 2006 .inventions . Hill. 5. [15 Hours] Module IV Consumer protection Act.N.resolutions . 2007 : Business and Corporate laws. [3 Hours] Module V Intellectual Property Legislation : Meaning and scope of intellectual properties – Patent Act of 1970 and amendment as per WTO agreements : Back ground – objects -definition . 3/e. C. powers and duties.modes of winding up. The Essential Commodities Act. Sultan Chand & Sons. 1/e Excel 2006 : Business Regulatory Framework. publishing House. rights to patentee – infringement . : Mercantile Law.remedies.rights. duties and liabilities.L.D. 1986 – object and scope – Redressal Agencies – Rights of Consumers.winding-up of company . sea. Excel I Books. of sharesminimum subscription[15 Hours] Module III Management of Companies – Board of Directors .S Gulshan 3. 2004 : Legal Aspects of Business.43 Association.by land. Basic concept of Right to Public Information Act. Akhileshwar Pathak Tata Mc Graw – 4.procedure for grant of process and product patents . air . S. 2/e. : Business Law for Managers.of Credits -4 No. Publishing House SEMESTER V 5B09COM (Core-IX ) : COST ACCOUNTING No.K.S. Module I Introduction to Cost Accounting – concepts. [5 Hours] Module II . S.44 6. Biztantra – Dreamtech Press. 7. Goel K.R. Gulshan 2005 P. Excel Books. Bulchandani Himalaya : Business Law. : Business law for management.of Contact hours -90 Objectives : To acquaint the students with the basic concepts used in Cost Accounting and the various methods involved in Cost Accounting system. objectives and uses – Financial Accounting and Cost Accounting – Elements of cost and cost classification – cost centre and cost unit preparation of cost sheet. 8. Wage system -Time rate. Management Accounting 4.45 Materials :.Contract costing Process costing including process losses. Cost Accounting principles and Practice 2. Management Accounting S. [20 Hours] Module V Methods of Costing : .Gupta 5.Sharma & Jawahar Lal. Taylor’s differential piece rate system .Concepts .Treatment of idle time . VED Analysis.Concepts.O. Step ladder and race portal Methods .Job costing batch costing. Simple and weighted averages). stock levels.Absorption of over heads -Labour hour rate method and machine hour rate method and machine hour rate method.Jain & K. E. Time booking.L.integral systems – meaning and advantages – Reconciliation of cost and financial accounting. ABC Analysis. LIFO. Dr.Q. abnormal loss and gain Joint products and by products [theory only] Service[transport] costing [30 Hours] Module VI Accounting System: Integral and non.K.P S.overtime – Labour turnover.Gupta R.Incentive system of wage payment -Halsey and Rowan Plan .P. . Allocation and apportionment -Direct.K. Cost Accounting : : : : : Iyengar . S. control of purchase and purchase procedure – Storage and issue of materials – methods of material issue pricing (FIFO.Concepts classification. [15 Hours] Module III Labour: . [10 Hours] Module IV Over heads :.Under and over absorption of over heads.Time keeping. [10 Hours] References 1.P. Piece rate. Cost Accounting Narang 3. S. special types of customers . SWIFT (Society for Worldwide Inter. A. partnership firms. [15 Hours] Module III Banker and customer – General and special relationship – Banker’s lien – secrecy of customers accounts – Banker as a borrower. Agarwal : Dr. A.– Life insurance policies. Profitability. lunatic.minor. Debit card. Tele Banking.46 6. Concept of .internet banking.constitution – Functions – Promotional and Regulatory-Methods of credit control-Quantitative and Qualitative methods. married women.Bank deposits – opening of an account.D. Cost Accounting Practical Cost Accounting : Dr. pledge. Credit card. Agarwal 5B10COM (Core-X): MODERN BANKING No.stock exchange securities.of Contact hours -90) Objectives: To provide to the students an understanding of the fundamentals of banking and impart basic knowledge of modern banking practices Module I Structure of Indian Banking System – Banks and economic development – Commercial banks-functions– Balance sheet of a commercial bank – Safety. [20 Hours] Module IV Loans and advances – Principles of sound lending – forms of advance – cash credit – overdraft – modes of creating charge. joint stock companies closing of account. Liquidity. Diversification of risks-Conflict between liquidity and profitability-Multiple Credit Creation: Process and Limitations [20 Hours] Module II Reserve Bank of India . [20 Hours] Module V: Technology in Banking: Need and importance –Virtual banking-ATM. 7. hypothecation.D. drunkard.lien.bank Financial Telecommunication).of Credits -4 No. Mortgage-Reverse mortgage – Types of Securities – Fixed deposit receipt – Stock of goods . of Credits -4 No. Banking Theory and Practice .Tariff and Non-Tariff barriers – Trade in Services – Trade Blocks – EU – SAFTA.of Contact hours -90 Objectives : This course is intended to give the students an exposure to the basic concepts of international business and to the dynamics of conducting international business operations. Module I International Trade: Meaning-Globalising business – featuressignificance. A Text book of banking -M. 5.Vasant Desai 7. Hajela.P.WTO – Role. [25Hours] Module III . [10 Hours] Module II Regulatory Frame Work: International trade agreement-Bilateral & Multilateral. Vasudevan 3.N. Money.benefits-problems and Limitations.N Chhabra & Piyush K Taneja 5B11COM (Core-XI ) : INTERNATIONAL BUSINESS No. Banking and financial system .V. role – FIPB –FDI – EXIM Policy – Export Promotion Schemes – Duty exemption . Banking: Law and Practice . National Scenario – Role of RBI – FEMA – Govt. BankingTheory and Practice -K.47 Core Banking – Universal banking[15 Hours] Reference: 1.Maheshwari 6. Banking: Law and practice in India .Forms and stages of Globalisation. Radhaswamy & S. Varshny 4. Banking & International Trade T.EPCG – DEPB – EPZ – EOU – SEZ – ECGC – EXIM Bank.C Shekar 2.T.N. Financing International Operations – EC Bs – FCC Bs – ADR – GDR.V. Certification of Origin. Legalized Invoice.G Business : Charles Hill Business : J. Certificates of Analysis and Quality. Transport Documents – Bill of Lading. Customs. International International International International International Business : Aswathappa Business : Francis Cherunilam Financial Management : Apte.48 Documentation in International Trade: Export Trade Documents: Financial Documents – Types – Commercial Documents – Proforma. Soft Forms. Risk Covering documents. PP Form.Meaning – Sources – Internal and External strategies – Heading – Derivatives – Forwards – Futures – Options – Put – Call – Marketing to Market. Certification of Inspection. COD Form. 4. Packing List.V Ranganadhachary International Marketing : Larceny & Bhattacharya. Export Certification. Weight Certificates. GSPS – UPCDC Norms. Insurance Cover Note. 5. T. 3.Sport rateForward rate. Prabhakara Rao and A.Spread – International Parity Relationship – IRP – PPP – Forward rate and Future spot rate parity – IFR. 2. Official Documents: Export Declaration Forms GR Forms. [15 Hours] Reference: 1. Optional A : FINANCE-III) INCOME TAX LAW & PRACTICE – I No. Health Certificate.Gross rate – Bid ask . Insurance policy. Commercial consular.of Contact hours -90 Objective: . 6.of Credits -4 No. Certification of Origin. 5B12COM (Core-XII. [20 Hours] Module V Forex Risk Management: Forex Risk. [20Hours] Module IV International Finance: Forex Market – Exchange Rate. Basis of charge – Definition of salary – Allowances – perquisites and their valuation – profits–in-lieu of salary and exemptions. Expenditure and Loss . Finance Act .Basic concepts – Assessment year – previous year – Assessee – Person-Revenue and Capital: Receipts.V method – block of assets.D.(common principles and simple problems only expected ) Deductions – Depreciation – W.Provident Funds – Deductions.short term and long term – Transfer – Mode of Computation – Exemptions [15 Hours] Module VI Income from Other Sources : Basis of charge – General – specific incomes – interest on securities – permissible deductions – computation. [20 Hours] Module III Income from House Property – basis of charge – Annual value – ownership – computation –deductions – Let out house – self occupied house 10 Hours] Module IV Profits or Gains of Business or Profession: Meaning of business – profession – Basis of charge – general principles .Rules.computation of business income and income from profession [18 Hours] Module V Capital Gains : Basis of charge – capital asset . [15Hours] Reference: .Residential status and incidence of tax – scope of total income – Heads of Income – Exempted incomes under Sec.1961.49 To provide a basic idea of personal income tax and the method of computing income under different heads. 10 (restricted to individual assessee)-Tax planning. [12 Hours] Module II Income from Salaries . Module I Introduction – Evolution of income tax – Income Tax Act. Definitions – Registration of co-operative societies –Byelaws Amendment.Amalgamation and division of societies.special meetings.minutes. [20 Hours] Module IV Meetings – Annual general body meeting. Requisites of a valid meeting – agenda .P. Income Tax Law and Practice 5.State aid to co-operatives. Raman Gaur & Narang Dr. [20 Hours] Module III Management of co-operatives – general body –Managing committeedisqualification of committee members. Vinod & K. Students Guide to Income Tax 3.MultiState Co-operative Societies Act (Broad features only) [15 Hours] Module II Kerala Co-operative Societies Act and Rules 1969 – Historical back ground. Module I History of co-operative legislation in India (A brief study). Singhania B.duties of secretary.Co-operative Credit Societies Act 1904 and Co-operative Societies Act 1912.of Contact hours -90 Objectives: To give the students an awareness of the historical perspective of cooperative legislation in India and Kerala and to equip them with the Kerala Co-operative Societies Act and Rules.inspection.quorum. Bhagwathi Prasad 5B12COM ( (Core-XII. duties and liabilities – Withdrawal and expulsion.H.Election of committee members.of Credits -4 No.notice. inquiry and surcharge. [20 Hours] .S. Income Tax Law and Practice : : : : : Dr . Optional B : COOPERATION-III) COOPERATIVE LAWS No.supersession of committee. Appointment of employees Co-operative Service Examination Board.Goyal 2. Mehrotra & Dr.50 1.C. Income tax Law and Accounts S.MembershipRights. Income Tax Law and Practice 4. Election of president –Privileges of societies.1969. of Contact hours -90 5B12COM ( (Core-XII.operative Act and Rules Co. V. Societies Act and Rules Kerala Co. [25 Hours] Module III.TV & others – advantages & disadvantages.op Societies Act and Rules Law for the Co.51 Module V Winding up of societies – liquidator.A Kareem Thankappan : O.print.N. 5. BB N.media – types .importance.tools. 8. Promotion: Meaning and definition – importance of sales promotionpromotion mix. 7.factors deciding promotion mix. 2.R Krishnswami : P. [15 Hours] References: 1. 9.of Credits -4 No.radio.advantages – advertising effects – economic and social – advertising agencyadvertising budgets .principles of personal sellingsteps in personal selling process . operatives Co.S Anilkumar. Advertising – meaning. objectives & importance . 3. [20 Hours] Module II.O Bedi Trivedi. op.powers.S Balan R.operatives Law and Management of Co. 4. No. Optional C : MARKETING-III) PROMOTION MANAGEMENT Objectives : This course is intended to familiarize the students with the theory and practice of advertising and the sales promotion measures and techniques. Module 1.J Shaji. & Kerala Co.operative Societies Act and Rules Bare Act Cooperative democracy in Action Legal aspects of co-operation : Pillai : : : : : T. 6.M Natesan. Personnel Selling: Meaning.cancellation of registration . Foundations of Advertising Theory & Practice : Chunnawalia & K. scope and objectives. 2 To develop skill in writing program in Java. Module I Introduction to object oriented programming – characteristics of OOP – data abstraction – encapsulation – polymorphism – inheritance – advantages of OOP – application of OOP.dealer promotion. Sales Promotion : Tony Puelus 6.of Credits -4 No. To acquire knowledge about programming in Java.consumer promotion.public relationspress relation.elements of publicity. 5B12COM (Core-XII. Advertising : Morris James . Rasheed Ajay. [25 Hours] Module V Advertisement Copy: Preparation of advertisement copy.S 2. [10 Hours] Module II .C Sethia 5.project work [5 Hours] Reference: 1. Marketing Practices and Marketing Strategy : B.of Contact hours -90 ( Theory :54 hours.methods and techniques – publicitymeaning. Advertisement Management : Aaker Paul. Optional D: COMPUTER APPLICATIONS-III) PROGRAMMING IN JAVA No. 4.H and Trybanger 3. Practical : 36 hours) Objectives: 1.52 [15 Hours] Module IV Sales promotion and publicity: Objectives – purpose. Advertising theory & practice : Sandya C. Module I Introduction to Human Resource Management (HRM) – Meaning functions – Difference between personal management and HRM – nature and scope of HRM – Role of HR manager – HR planning. [8 Hours] Module II . The Complete Reference. [12 Hours] Theory – 3 Hours / week. 5B13COM (Core-XIII ): HUMAN RESOURCE MANAGEMENT No.of Credits: 2 No. References: 1. Programming with Java.53 Introduction to java – features – elements of java language – execution fo Java program – JVM – Java tokens – java character set – data types – keywords – identifiers – literals – operators – expressions – constants – variables and data types. branching and looping – decision making with if statement – simple if – if else – nesting of if statement – else if ladder – switch statement – while statement – do while statement – for loop – break – continue.of Contact hours -54 Objective: The objective of this course is to familiarize the students with the basic principles of Human Resource Management (HRM). [8 Hours] Module V Class fundamentals – classes and objects – defining a class – public class – private class – final class – creating objects – access modifiers – private – public projected access – constructors – para metrised constructures – passing arguments to methods – passing objects to methods – overloading methods. E. [12 Hours] Module IV Arrays – declaration – definition – initialization – one dimensional – two dimensional arrays – methods – creating methods. 2. [12 Hours] Module III Decision making. Herbert Schildt. Balagurusamy. A Primer. Practical – 2 Hours / week. meaning and scope – types of training – significance of training – organizational change development –process of change – resistance to change – measures to overcome. Personnel Management 5. Chabbra : C B . L. Human Resource Management 6. K. Human Resource Management Aswathappa 2.54 Recruitment – selection . Human Resource Management 3. [13Hours] Module V Human Resource problems – Employee discipline.methods and objectives of performance appraisal – merits and demerits of performance appraisal methods – potential appraisal – carrier planning and development.Lay off .N.M.Prasad Subba Rao Edwin B.Absenteeism – Turnover stocks – Lockouts . : : : : : Dr. Flippo T.Retrenchment – Trade Unions – meaning – functions -problems of trade Union – Grievance Redressal. [13 Hours] Module III Performance Management . Human Resource Management 4. Personnel Management Mamoria. [10 Hours] Reference: 1. [10 Hours] Module IV HR development – meaning and scope of HRD – Training .induction – placement – job analysis – job specification – job description – job evaluation – Wages and salary – administration incentives – compensation – kinds of incentive plans. Objectives. types of analysis.of Credits -4 No.scope of Management Accounting [3 Hours] Module II Analysis and interpretations of financial statements – concepts.of Contact hours -90 Objective: To provide the students an understanding about the use of accounting data.Definitions. UsesLimitations of financial Accounting. Trend analysis] [12 Hours] Module III .size Financial statements. control and managerial decision making.55 SEMESTER VI 6B14COM (Core-XIV) MANAGEMNT ACCOUNTING No. common. tools of analysis [Comparative Financial statements. Module I Management Accounting – Meaning. for planning. Maheswari S. essentialsOrganization – Preparation of budgets. Guptha & R.K & Sasi Guptha N.Concepts.schedule of changes in working capital-Fund flow statements.56 Ratio analysis – concepts. Production budget. classification.K. definition.Types of ratios.sales budget.M Singhvi & Bodhan RSN Pillai & Bhagavathi S.Liquidity ratio.P.PP/V Ratio. Guptha 6B15COM (Core-XV) AUDITING .K Sharma. Material budget. S N. definitions-features-CVP Analysis. definitions. limitations – Variance analysis [Material and Labour only] [10 Hours] Reference (1) (2) Wale (3) (4) (5) (6) Management Accounting Management Accounting Management Management Management Management Accounting Accounting Accounts Accounts : : : : : : Sharma R.B.concepts. Make or buy decisions.Preparations of cash flow statements [15Hours] Module V: Marginal Costing: .concept of working capital. uses. Solvency ratios. uses. objectives.E. Activity ratios. [15 Hours] Module VII Standard costing .BEP Chart – managerial uses of Marginal Costing ( Price fixation. limitations. advantages. Profitability ratios (construction of financial accounts are not expected] [15Hours] Module IV Fund flow statement and cash flow statements – concepts. key factor. [20Hours] Module VI Budgetary control :.concept. cash budget and flexible budget. rights – duties – liabilities : civil and criminal – remuneration – lien – status – removal – audit procedure – audit of share capital – issue – Transfer – Transmission – reissue -forfeitureaudit report – contents– types. [15 Hours] Module II Audit Procedure – Audit Programme . Audit – Internal Audit. [25 Hours] Module IV Specialized Audit – Audit of partnership firms.57 No.of Credits -4 No.education institutions – clubs – charitable trusts [10 Hours] Module V Computer Assisted Audit Techniques [CAAT] – Computer instruction system Enrichment (CISE) – Planning of audit – risk and control – Audit procedure – Computer Assisted Audit Technique [ CAAT] : Types – steps – Performance of audit work – Documentations – Generalized Audit software (GAS) Packages. Module I Auditing – Origin – meaning – definition – objectives – advantages – limitations – classifications of Audit – Private audit – Statutory audit – Govt.Interim audit – Cost audit – Management audit – Performance audit – Social audit.Audit note book – Audit working papers – internal check – Internal control – test checking – routine checking – Vouching – Meaning and Objectives – Procedure – Essentials of a valid voucher – vouching of cash transitions – verifications and valuation of assets and liabilities – Meaning and differences between verifications and valuation – General Principles of valuations of assets – valuations of plant and machinery – Freehold and lease hold property – Trade creditors – Standard Auditing Practices (SAP) [25 Hours] Module III Audit of Limited Companies:.Appointment of auditors –qualifications – disqualifications.of Contact hours -90 Objectives : To create awareness among the students about the modern trends and practices of auditing and to inculcate the skills for independently undertaking the audit work. . Sundarabahu : A Handbook of Practical Auditing 2. Dinkar Pagare : Practice of Auditing 4. B. Information Technology : Shuchita Prakashan (Pvt.Jain & K. S.58 [15 Hours] Reference 1. S.S Jolly & KS Jolly.P. Ltd) Allahabad. B. Sudarsanam & S. Module I Indian financial system – structure. T.S Ramaswamy : Principles and Practice of Auditing 5.L.of Credits -4 No.Role of financial system in economic development – financial markets and instruments – Regulatory authorities in the financial system [10Hours] Module II Money market –Meaning – functions – call money market – Treasury bill-Commercial bills – Commercial papers – Certificate of Deposits – Role of RBI. M.N Tandon.of Contact hours -90 Objectives : To familiarize the students with the constituents of financial market.R Sharma : Auditing 3. their interactions and the services provided by them. [10 Hours] Module III . Narang : Cost and Management Accounting 6B16COM (Core-XVI) FINANCIAL MARKETS AND SERVICES No. 6. Module I Computation of Total Income: Clubbing and aggregation of income – deemed incomes-Set–off and carry forwarded and set – off of losses Deductions from Gross Total Income.Primary and Secondary market – Methods of raising fund in the primary market. Bhole. [15 Hours] Module V Financial Services – meaning – nature and scope – Types . Financial Markets. Financial Markets & Services : Gordon and Natarajan.of Contact hours -90 Objective: To give the students basic idea about the procedure of income tax assessment practiced in India.K Bhalla. 4.Functions of stock exchange –listing of securities –requirements and advantages – Dematerialization and Depository services.Merchant banking – meaning. Indian Financial System : Vasant Desai 5.Funding pattern – legal aspects –Factoring: Meaning.– Mutual funds –meaning. CRISIL – Venture Capital Funds – Characteristics . Institutions & Services : N. Marketing of Financial Services : V. Investment Management : V.NSDL-CSDL [20 Hours] Module IV Financial institutions – National and International Institutions – Commercial banks – IDBI – IFCI – ICICI – UTI – LIC – SFCs – IMF – World Bank.59 Capital Market. 3.K Gupta & Monika Chopra 6B17COM (Core -XVII.A Avdhani.of Credits -4 No. ICRA. 2.tax holiday- . objectives and mechanism – Forfeiting – Bills Discounting [35 Hours] Reference: 1.Credit rating – meaning –credit rating agencies – CARE . objectives and types of schemes .M. Financial Institutions & Markets : I. Optional A : FINANCE-IV) INCOME TAX LAW & PRACTICE – II No. 7. 6. A profile of Indian Capital Market : Vinayakan. objective and functions. Mehrotra & 2.P..-Commissioner of Income Tax.60 [20 Hours] Module II Assessment of Income and Computation of Tax: Individuals Partnership firms .Companies (simple problems) . : B.Types of Assessments and Rectifications of Mistakes-Recovery of Tax and Refunds. [10 Hours] Reference: 1. Income Tax Law and Practice Goyal Dr. Powers and Functions.Co-operative societies. [20 Hours] Module IV Procedure for assessment – Return of income – PAN – Types of assessment – Advance payment of tax and TDS. Income Tax Law and Practice 4.C. Raman Gaur & Narang Dr.of Contact hours -90 Objectives: COOPERATIVE ACCOUNTING AND LEGISLATIONS . : : : H. [40 Hours] Module III Income Tax Authorities and their powers: Income Tax Officer and Powers and Functions. Power and Functions. Bhagwathi Prasad 6B17COM (Core -XVII -Optional B : COOPERATION-IV) No. -Central Board of Direct Taxes. Students Guide to Income Tax Singhania 3. Income tax Law and Accounts : Dr. Income Tax Law and Practice 5. Vinod & K. S.of Credits -4 No.S. S Balan 3.N Mohanan 2.Code of civil procedure – service of summons – properties not liable to attachment-writ– injunction. Cooperative Societies Laws in Kerala : P. BB 5. [20 Hours] Module II Books and Registers to be maintained by co-operative societies. [15 Hours] Module III Disputes and their settlement – co-operative Arbitration court.L . Co. Law and Management of Co.1969 : E.Day book. Advanced Accountancy-Vol.P Jain & K. Module I Co-operative Accounting – features. [15 Hours] Module IV Co-operative unions – objectives.op Societies Act and Rules : T. Indian Evidence Act – oral and documentary evidence .Audit of co-operative societies–Director of Co-operative Audit. revision and review.O Bedi 4.operatives : R. [30 Hours] Reference: 1. [10 Hours] Module V Indian Penal code – offence – misappropriation. The Co.constitution.R &D – Profit and loss account – Balance sheet. Kerala Co.cooperative Tribunal.functions .primary and secondary evidence – Kerala Chitties Act.criminal breach of trust –Forgery . operatives : Trivedi.appeal.O Thankappan 7.61 To familiarize the students with co-operative accounting techniques and the legal framework underlying it.operative Act and Rules : N. Law for the Co.operative Societies Act and Rules .A Kareem 6. I : S. [15 Hours] Module III Sources of Data: Primary and secondary data.need.decisions. [20 Hours] Module IV Data analysis & interpretation: Need and importance –Editing.Marketing Information System. techniques of data analysis.parametric tests. [30 hours] .interview schedule – pilot survey and online survey. Sampling designs and sample size. analysis of experiments. methods of collection of primary data. interpretation of data.objectives. analysis of associations.62 Narang 6B17COM (Core –XVII.of Contact hours -90 Objectives : To enable the students to understand the process.Optional C : MARKETING-IV) MARKET RESEARCH No. –. Module I Marketing Research: Introduction – Meaning . construction of questionnaire and interview schedule.of Credits -4 No. importance and types. tests of significance.market research Vs marketing researchlimitations.parametric and non.tools . coding and tabulation of data. tools and techniques of marketing research.Relative advantages and disadvantages. testing of hypothesis.importancenature and scope. organizing data collection & field force . scaling and measurement.observationsquestionnaire. [15 Hours] Module II Marketing Research Process: Problem identification – definition – developing a research proposal – research design – meaning and importance – steps in marketing research process.collection methods.definition. of Credits -4 No. Marketing Research Robin 2. features of tally – technological advantages. Research Methodology : C. content of report. Research Methodology : O. journal. S : : David. 9. 2.R Krishnaswamy. Marketing Research Donald.R. rules for debit and credit. Measurement & methods – - Tull & Dell Hoclis 3. To acquire knowledge about the tally accounting package. To develop skill in preparing financial statements in Tally. Business Statistics : B. References: 1. principles of report preparation. Kothari 6B17COM(Core–XVII-Optional D: COMPUTER APPLICATIONS-IV) ACCOUNTING PACKAGES – TALLY No. Market Research : Paul Hague 6. .of Contact hours -90 ( Theory :54 hours.N Gupta 8.S 5. Statistical Methods : S.B. [12Hours] Module II Transactions.D 4 Marketing Research : Geol .63 Module V Report Writing and Presentation: Role & types of report. [10 Hours] Suggested assignment : Preparation of a project report based on the market survey of a consumer product. Module I Basics of accounting.P Guptha 7. Marketing Research Principles: Applications and cases Sharma D. Presentation & Communication. Practical : 36 hours) Objectives : 1. ledger. J Lucle & Ronald S. [12 Hours] Module V Budget – creation– deletion – alteration. . [5Hours] Theory – 3 Hours / week. [13 Hours] Module III Creation of trial balance – balance sheet – profit and loss account. [12 Hours] Module IV Cost category – cost centre – stock group – stock item – ( creation – deletion – alteration – modification). References Tally 7.64 Creation of company – group – default group – ledger etc. Practical – 2 Hours / week. – modification – alteration – deletion of company – voucher entry – default vouchers – VAT calculation.2 – Nadhani. Accounting – Laser. 65 OPEN COURSES (Offered for other departments) SEMESTER V 5D01COM(Open Course-1):BASIC ACCOUNTING No. of Credits: 2 No. of ContactHours: 36 Objectives: To enable the students to acquire knowledge of accounting principles and practice Module- I Basic Accounting concepts - Kinds of Accounts – Financial Accounting vs. Cost Accounting - Financial Accounting vs. Management Accounting -Double Entry Book Keeping – Rules of Debit and Credit – Preparation of Journal and Ledger Accountsproblems - Subsidiary books - cash book – types of cash book - problems - purchase book - sales book - sales return - purchase return books – Journal proper [12 Hours] Module - II Trial balance - Errors – types of errors - Rectification of errors – problems - Bank reconciliation statement – problems. [6 Hours] Module - III Financial Statements – Manufacturing, Trading and Profit & Loss Account - Balance sheet – Problems with simple adjustments. [10Hours] Module - IV Accounting for non-trading institutions-Income & Expenditure Account- Receipts and Payment Accounts and Balance Sheet - Preparation of accounts from incomplete records [8 Hours] (Theory and problems may be in the ratio of 30% and 70% respectively) Reference Books: 1. Grewal, T.S: Double Entry Book Keeping 2. Jain and Narang: Advanced Accountancy 3. Shukla and Grewal: Advanced Accountancy 66 4. Gupta and Radhaswamy: Advanced Accountancy 5. Gupta R.L: Advanced Accountancy 5D01COM (Open Course-1): FINANCIAL SERVICES No. of Credits: 2 No. of Contact Hours: 36 Objective: To give an understanding to the students about the various financial services rendered by the commercial banks and financial institutions in India in the globalised economic scenario. Module I Financial system-Meaning-Nature and Role- Indian Financial Financial Intermediaries: Banking Institutions.-NonInstitutions: Mutual Funds-Insurance companies -Housing Companies-Financial markets-Capital Markets & Money -Financial Instruments: short-medium-long term SystemBanking finance Markets [15 Hours] Module II Financial Services-meaning-importance- components-Depository Services- Custodial services-Credit Rating-Credit rating agenciesprocedure-methodology-symbols and grades. Factoring- Forfeiting merchant Banking-Leasing-Hire purchase-Guaranteeing-Portfolio management-Under writing-Venture capital. (Basic Concepts only) [16 hours] Module III Stock broking- Stock brokers-Sub brokers-Foreign brokers- Stock market trading-Derivative trading [5 hours] Reference: 1. Indian Financial System Bharati V .Pathak 2. Merchant Banking and Financial services Dr .S.Gurusamy 67 3. 4. 5. athan P.Manohara n & G.Gnanaraj 6. Financial Services . : M.Y Khan. Indian Financial system Indian Financial system D.K.Mittal Financial Services Anbarasa , Dr .S. Gurusamy P.N.|Varshney D.Joseph V.K.Boomin No.of Credits -2 No.of Contact hours -36 Objectives : To give an understanding to the students about the need for Ecommerce, its operational framework, the major areas of ECommerce applications and to give an exposure to the cyber laws. Module I Introduction : Business operations – Basic features – Elementslimitations of traditional commerce – E-commerce- origin- growthbasic technologies- features- components- advantages- limitationstypes of E-commerce. [6 Hours] Module II E-Commerce – operational framework & security .Computer systemHardware – Software- Networks- Types- Extranet- Internet- Basicsfeature- internet-services- Email – Internet Addressing – URL- wwwweb browsers- types- internet protocol- HTML – HTTP- Internet vulnerable- Hacking, Data theft, vandalism, cyber frauds, cookies, spanner etc- protection measures- pass words- firewalls, encryption , website protection . [10 Hours] Module III Web Commerce: Electronic market place- features- advertising and online marketing- purchase online- Handling money on net – Electronic Payment Systems- types- credit cards- electronic Cheque- Electronic Data Interchange – meaning, components- business application. [10 Hours] Module IV 5D01COM (Open Course –I ) E-COMMERCE public key. Information Technology : BS Jolly & K. Delhi) 4 Frontiers of electronic commerce : Ravi Kalkotta & Andrew B Whinston (Wesley.of Contact hours -36 Objective: This course intended to give the students an overview of the indirect tax system in force in India.S Jolly (Suchitha Prakashan) 2. Travel & Tourism.authentication of electronic records – powers of central Govt.of Credits -2 No. A profile of information Technology -Computer Digest : HR Banerjee (Jaico) 3.. [5 Hours] Module V Cyber Laws: Information Technology Act 2000 – scope. [5 Hours] Reference: 1. E-Commerce John Wiley & Sons. David King & Michael Chung (Pearson Edn. SEMESTER VI 6D02 COM(Open Course-II) INDIRECT TAX AND VAT No. Electronic Commerce : Efraim Turban. Delhi) 5. online trading -E Commerce in auctions. Asia.EFT .Offences.Certifying authority.68 E-commerce – Application Areas: E.definitions – objectives. . Supply chain management etc.banking special feature.penalties and adjudication .CRAT.EGovernance -models.e shopping.duties of subscribers – digital signatureprivate key. Module I . Jae Lee. Heary Et el. suspension of registration – issue of permits. 1944 : sec – 2.input tax credit.VAT at manufacturer’s stage – VAT at retailers’ stage – Differences between VAT and sales Tax – misuse of VAT.a)-Business.net tax payable. Taxmann’s Excise Tariff.4 -Basis of valuation . manufacture.reverse tax.taxable turnover.total turnover.goods outside VAT. [8 Hours] Reference: 1. 1956 : Definition: Section : 2 (a.calculation of VAT. [12 hours] Module IV Central Excise Act. manufacture sec.69 Registration – 70 Furnishing of returns.security to the furnished. Taxmann’s 4.inter state sales and purchase section. R.S.Service tax : Definitions : Section 65 (7) -Assesses – 65 (63) .levy of duties – warehousing goods. Sale and purchase in course of inter-state trade or commerce. Datey 2.clearance of goods from the port. 1962.drawback of dutiesadjudication and appeal before the customs authorities and appellate tribunal. Definition : Excisable goods.K. 2(h)-sales price. 3.69 Central Sales Tax Act.3. factory. 2 (g)-sale.merits and demerits of VAToverview of important definition.sale or purchase in the course of import or exportliabilities to tax – rate of tax. V.Notified goodsspecified goods.procedure. [10 Hours] Module II Customs Act. Jain : Indirect Taxes – Law and Practice. : Central Excise Law Manual and Central Excise .refund of input tax.salient features of VAT.sale or purchase outside state. [6 Hours] Module III Value added Tax – introduction.objectives of the Act – Definitions.basis of charges and classification – sec . : Central Excise Manual and Central : CENVAT Law and Procedure.levy of tax on sale or purchase of goods. 2 (b)-Dealer. Principles for determination .Incidence and levy of tax.taxable and exempt supplies.Service Tax – 65 (72). 2 (c)-declared goods .68 payment of Service Tax .Taxable Service – 66 Charges of Service Tax – 67 Valuation of Taxable Service.Registration and permit.input and output for VAT – purposes – basic VAT rates .transport of goods.Zero rating. Module I Understanding Insurance : Insurance – Basic terms.K.Reinsurance – Actuarial Science.N. : Indirect Taxes Law and Practice (CST : Central Sales Tax Laws in 2 volumes 5.70 Tariff of India.Insurance Ombudsman – FDIPrivate players. Cheturvedi 6D02 COM(Open Course. V. developmental.Insurance Act 1938.of Credits 2 No. Taxmann’s 7. B. GIC. Jain Pvt. 11. : Customs Manual and Customs Tariff. economic. LIC Act – IRDA – Role – functions. & Sanjiv Agarwal: : Guide to Service Tax.Meaning & Definition.TAC. C.of Contact hours -36 Objective The objective of this course is to give an exposure to the students to the recent developments in the insurance industry and risk management in India.importance – social.Regulation of insurance .principles of insurance.II) INSURANCE AND RISK MANAGEMENT No. [6 Hours] Module II Insurance Industry in India: Pre and post LPG Scenario. Law. P. [9 Hours] . Insurance sector Reforms .insurance mechanism.use of online media. Datey Act). : A Hank Book of Service Tax.Governmental initiative – Bank insurance. Veera Reddy 9.advantages. : Guide to Customs Procedures.LIC. Gururaj 6.S. 10..Malhotra Committee. L. Century Publications Ltd.insurance documents. procedures. : Central Excise Manual. Parthasarathy practice and 8. Principles of Risk management & Insurance George E Rejda 2.Meaning. Risk reduction. fire and other diversified insurance products. Risk Management & Insurance Harrington 3.Rural Insurance – GIS – SLI – Market Linked schemes. marine. : : : : Scott C.Risk evaluation. features and advantages of – life.Types. Risk Management & Insurance Williams 4.Risk control.Risk avoidance.Sources of Risk. Insurance Industry Publication.Micro insurance.measures – Risk financing.Terms. ICFAI Arthur . [7 Hours] Module V Risk Management Process: Stages in Risk Management Process – Risk identification. [8 Hours] Reference: 1.71 Module III Types of Insurance: Meaning.Cost and Degree of risk – Meaning & Definition of Risk Management . health.Personal and Corporate Risk Management. [6 Hours] Module IV Risk Management: Insurance Risk .Risk management information system. Planetary Hazards/ Disasters: (a) Endogenous Hazards: Volcanic Eruption–Earthquakes.72 COMMON (GENERAL) COURSES (to be taught by commerce teachers) SEMESTER III 3A15 COM /BBA/BBA(T) ( COMMON [GENERAL] COURSE VIII): DISASTER MANAGEMENT No. Man induced .Landslides. Extra Planetary Hazards/ disasters.Meaningmanagement of environmental hazards and disasters-different approaches – Landscape approach – Ecosystem approach.Perception approach. of Credits: 4 No. Module-I Environmental Hazards. (b) Exogenous Hazards: Infrequent events Cyclones – Lightning – Hailstorms Cumulative atmospheric hazards/ disasters: Floods – Droughts – Cold waves – Heat waves.relation with human ecology (12Hours) Module–II Types of Environmental Hazards & Disasters – Natural Hazards and Disasters. of Contact hours: 72 Course Objective: The main objective of the course is to study the emerging approaches in disaster reduction & management. Environmental Disasters and Environmental Stress. Contingency management preparedness –Education on disasters – Community involvement – The adjustment of human population to natural hazards & disasters. H. Rawat Publications. R.C Gupta : Disaster Management. education & Communication Pre-disaster stage (mitigation) -1) Disaster resistant house construction -Population reduction in vulnerable areas .Preparedness through (IEC) Information. 4.Population Explosion (22 Hours) Module III Approaches in Disaster Management. R. Meteorological Observatory – Seismological Observatory. Integrated Planning. Satender 5.Provision of immediate relief measures to disaster affected people – Prediction of hazards and disasters-measures of adjustment to natural hazards. Biological hazards/ disasters .Hydrology Laboratory -.Land use zoning . New Delhi : Disaster Management.. New Delhi. India: : Space Technology for Disaster Mitigation in University of Tokyo : Disaster Management in Hills. Disaster Mitigation Institutions . 2) Emergency stage-Rescue training for search & operation at national & regional level – Immediate relief – Assessment surveys. New Delhi : Manuals on Natural Disaster Management in India.Awareness. .Three Stages: 1)Pre-disaster stage (Preparedness) – Preparing hazard zonation maps .predictability/forecasting and warning. Role of Media and International Organisations. Concept Publishing Co. (18 Hours) References: 1. IIPA.Volcano logy Institution.B Singh(Ed) 2.73 Hazards & Disasters: Physical hazards/ Disasters-Soil Erosion – Chemical hazards/ disasters: .B Singh India (INCED).K Gupta(Ed) 3. nuclear explosion-Sedimentation processes.. National Centre for Disaster Management.3) Post Disaster stage-Rehabilitation: Political. Dr.National Standards Committee. Universiters Press. Industrial Safety Inspectorate – Institution of Urban & Regional Planners. M. administrative aspect – social aspect – economic aspect – environmental aspect (20Hours) Module-IV Natural Disaster Reduction & Management.Preparing disaster preparedness plan .Chambers of ArchitectsEngineering Council.Release of toxic chemicals. Logarithms-Permutations and Combinations-Compound interest-Linear simultaneous equations (3 variables only)-Quadratic equations-Solution of linear inequalities (by geometric method only) [22 Hours] Module III • . Prayag Pustak Bhavan 9. . compound interest.I & White G. New Delhi No.K Bhandani : An Overview on Natural and Man made Disaster & their Reduction. Kates B.NUMERICAL SKILLS To understand basic concepts in mathematics which are applied in the managerial decision making. rational and irrational number-Set theory and simple application of Venn diagram-Truth table and its applications-Indices and surdsVariation.Simple interest. R. • To develop an understanding of numeric problems in business and social sciences. Oxfords. and techniques used to model such problems. effective yield -Future value. • To develop mathematical skills needed to analyze numeric data used in business and social sciences. New Delhi.74 6. 7. Savinder Singh : Environmental Geography. R.of Contact hours: 72 Objectives: 3A12 COM /BBA/BBA(T) ( COMMON[GENERAL] COURSE VIII) . Module I Arithmetic -Average.of Credits:4 No.F: The Environment as Hazards. mixtures . present value -Amortization. New York 8.B Singh(Ed) : Environmental Geography. depreciation -Continuous compounding [15 Hours] Module II Algebra -Real and imaginary number. CSIR.Ratios and proportions-Computation of interest. Heritage Publishers. [15 Hours] Module II Factors affecting Entrepreneurial growth – Rural entrepreneurship – Role of entrepreneurs in economic development- . Functions. M.importance – definition of entrepreneur – characteristics of an entrepreneur – Distinction between an entrepreneur and a manager – functions of an entrepreneur – Types of entrepreneur – Intrapreneur – theories of entrepreneurships – practices to entrepreneurship development – concept of women entrepreneurship . Section ratio-Gradient of a line.Applications of Calculus [20 Hours] References 1. as area under curve. integration by substitution.Raghavachari :Mathematics for Management SEMESTER IV 4A11 COM /BBA/BBA(T) ( COMMON [GENERAL] COURSE IX): ENTREPRENUERSHIP No. Sancheti and V. Maxima & Minima under constraint using Lagrange transformIndefinite Integrals: as primitives.of Credits:4 No. Successive & partial differentiationMaxima & Minima.Life Sciences and Social Sciences 2. integration by part Definite Integrals: Evaluation of standard integrals.Kapoor :Business Mathematics 3. parabola. equation of straight line. ellipse and hyperbola ( Standard forms only) [15 Hours] Module IV Calculus Constant &Variables.Raymond Barnett. Michael Ziegler : Essentials of College Mathematics for Business.problems of women entrepreneurs.of Contact hours: 72 Objective: To help the students understand the concepts of entrepreneurship and to develop the entrepreneurial skills among them. Economics.75 Co-ordinate Geometry -Plain co-ordinate Geometry (Rectangular Cartesian co-ordinates only)-Length of line segments. Circles. Derivatives and their use.K. Module I: Concept of Entrepreneurship . Limit & Continuity-Differentiability & Differentiation. Entrepreneurial Development Sreenivasan N.Entrepreneurship Development Programmes (EDPs) – Need -Objectives – course contents and curriculum of EDPs . Savavaravel Gupta C B & G.S Khark.major entrepreneurial competencies – Developing competencies . [15 Hours] Module V: Institutional support to Entrepreneurs – Need for institutional support to small entrepreneurs – National small Industries Corporation Ltd (NSIC) – Small Industries Development Organization (SIDO) – Small Scale Industries Board (SSIB) –State Small Industries Development Corporations (SSICs) – Small Industries Services Institution (SISI) – District Industries Centres ( DICs ) – Industrial Estates – Specialized Institutions – Technical Constancy Organizations ( TCOs) [18 Hours] Reference: 1.P 3.phases of EDPs. Project Evaluation and Management : Singh and Mahadev 6. A completes guide to successful Entrepreneurship : 4. . Entrepreneurship Development : S.objectives – importance – small business as a seed bed of entrepreneurship – problems of small scale industries – incentives and subsidies – taxation benefits to small scale industry . Business and Society : : P. [20Hours] Module IV Small Scale Business / Industry – characteristics .N Panday : Davis Kath & William C Fredarick 5. Entrepreneurial Development 2.Institutional Finance to entrepreneurs – (meaning of project report).76 [4 Hours] Module III Entrepreneurial motivation – Motivating factors – Achievement Motivation – Entrepreneurial competencies .Institutional efforts and role of Government in developing entrepreneurship . acid rain.of Contact hours: 72 Objective: The objective of the course is to give a general awareness to the students about the environment and sociology. penalties and return requirement. Social obligation of business. Relevance of environment legislation to Business Enterprise. Sources and effects of pollutants in the industrial context. Brief discussion on Ecological balance and consequences of change.77 4A09 COM /BBA/BBA(T) (COMMON [GENERAL] COURSE X): ENVIRONMENTAL STUDIES No. global warming. green house effect. Environmental Impact Assessment report (EIA) and requirement of EIA for startup manufacturing enterprise.Role of NGOs like green peace in Environmental protection. dispersion. [10 Hours] Module III Air Pollution and Control : Brief Outline of Atmospheric composition.Legislation vs.of Credits:4 No. and environmental pollutions. climate. Brief understanding of energy balance. Module I Brief discussion on the components of the environment. principles of environmental impact assessment. weather.primary and secondary pollutants. [15Hours] Module IV . Brief outline of the Environment (Protection) Act 1986 should be discussed including effect on companies. [20Hours] Module II Ecology : Brief outline on Elements of Ecology. depletion of ozone layer. standards and control measures required by industry in compliance to The Air (Prevention and Control of Pollution) Act 1989.. Effect of environmental degradation with example and effect on population. contravention. Environmental Management BOOKS 5.water treatment plant.g. hazardous solid waste). Sithamparanathan. New Age EXCEL Environmental Pollution Control Engineering International 4. N. 3.S.K.78 Water Pollution and Control : Brief Discussion on Hydrosphere.De. [15Hours] Module V Land Pollution : Brief understanding of lithosphere. Ecosystem Principles & Sustainable Agriculture Scitech Oberoi. . natural water. 2. New Age International : : : C. pollutants: their origin and effects.Standards and control in relation to the effect of legislation by Central and State Boards for prevention and control of Water Pollution. Environmental Science Environmental Studies : : Cunnigham.De & A. collection and disposal of solid waste. commercial. recovery & conversion methods in relation to an industrial enterprise with discussion about the financial implication in a business enterprise. [12Hours] Reference: 1. river/lake/ ground water pollution. their original effects. agricultural. TMH A.Rao.K. Pollutants (municipal. industrial. The financial implication of water pollution control and steps required to be taken by industry e.K. Sewerage treatment plant. 79 .