syllabus for B.com III years

Comparative papers of University and the College

Three year B.Com (General) Course 2019 – 20

I B.Com I Semester

College Course structure	ANUR Course structure
Financial Accounting I	Fundamentals of Accounting -I
Business Organisation	Business Organisation
Business Economics - I	Business Economics-I
Business Statistics - I
I B.Com II Semester
Financial Accounting II	Fundamentals of Accounting -II
Principles of Management	Business Environment
Business Economics - II	Business Economics-II
Business Statistics - II

II B.Com III Semester

Corporate Accounting	Corporate Accounting
Banking and Financial services	Business Statistics
E - Commerce	Banking theory and Practice
Income Tax

II B.Com IV Semester

Accounting for Service Organisations	Accounting for Service Organisations
Merchant Banking	Business Law
Business Environment	Income Tax
GST Fundamentals

III B.Com V Semester

	Cost Accounting
Auditing	GST Fundamentals
Cost Accounting	Commercial Geography
Business Law
HRM	Cluster1
Marketing Management
International Business

III B.Com VI Semester

Business Communication	Auditing
Management Accounting	Management Accounting
Company Law	GST and Customs Act
Cluster-1 Advertising and sales Promotion Brand Management Office Management /Spl.Project / Self study paper / G.E/ I.D.P/ /Logistics mgt	Cluster II
Cluster-2 Central Banking Rural Banking
Spl.Project / Self study paper / G.E/ I.D.P/ Office Management

Three year B.Com ( Computer ) Course  2019-20

I B.Com I Semester

College Course structure	ANUR Course structure
Financial Accounting I	Accounting -I
Business Organisation	Business Organisation&Management
Business Statistics - I	Computer Fundamentals& Ph.Sh
Computer Fundamentals& Ph.Sh
I B.Com II Semester
Financial Accounting II	Accounting -II
Principles of Management	Business Economics
Business Statistics - II	Enterprise Resource planning
Operating Systems & D.Tools

II B.Com III Semester

Corporate Accounting	Corporate Accounting
Banking and Financial services	Business Statistics
E - Commerce	Office Automation Tools
Programming  in Java

II B.Com IV Semester

Accounting for Service Organisation	Banking Theory and Practice
Merchant Banking	Business Law
Business Environment	Business Analysis
DBMS

III B.Com V Semester

	Cost Accounting
Auditing	Taxation
Cost Accounting	Commercial Geography
Business Law	Programming in C
Web technology	DBMSl
VB  dot Net programming	Web Technology
Project Work

III B.Com VI Semester

	Marketing
Business Communication	Auditing
Management Accounting	Management Accounting
Company Law	Tally
Tally	E-Commerce
Software Engineering	PHP & SQL
Skill Development

Three year B.Com ( General ) Course  2019-20

I B.Com

I Semester	II Semester
Financial Accounting I	Financial Accounting II
Business Organisation	Principles of Management
Business Statistics - I	Business Statistics – II
Business Economics -I	Business Economics –II
II B.Com
III Semester	IV Semester
Corporate Accounting	Accounting for service organisations
Banking and Financial services	Merchant Banking
Income Tax	GST
E-Commerce	Business Environment
III B.Com
V Semester	VI Semester
Business Law	Company Law
Cost Accounting	Management Accounting
Auditing	Business Communication
	Cluster-1 Advertising and sales Promotion Brand Management Consumer behaviour and customer relation management / Office Management /Spl.Project / Self study paper / G.E/ I.D.P/ / logistics mgt
Marketing Management	Cluster-2 Central Banking Rural Banking
International Business	Spl.Project / Self study paper / G.E/ I.D.P/ Office Management
Human Resource Management
Additional credits - Talley/Self study course/ Tourism with Tamil/Special Project/

Three year B.Com ( Computers ) Course  2019-20

I B.Com

I Semester		II Semester
Financial Accounting I		Financial Accounting II
Business Organisation		Principles of Management
Business Statistics - I		Business Statistics – II
Computer Fundamentals & Ph.Sh		Programme in “ C “
II B.Com
III Semester		IV Semester
Corporate Accounting		Accounting for service organisations
Banking and Financial services		Merchant Banking
E-Commerce		Business Environment
Tally - I		Tally – II
III B.Com
V Semester		VI Semester
Business Law		Company Law
Cost Accounting		Management Accounting
Auditing		Business Communication
	Cluster
Data Base Management System		VB  dot Net programming
Web technology - I		Web Technology-II
Skill Development	Project
Human Resource Management		Elective/self  study course/ /Special Project/Inter disciplinary courses
For Additional credits
Talley/Self study course/ Tourism with Tamil/Special Project

Three year B.Com (Finance ) Course  2019-20

I Semester	II Semester
Financial Accounting I	Financial Accounting II
Business Organisation	Principles of Management
Business Statistics - I	Business Statistics – II
Business Finance -I	Business Finance –II
III Semester	IV Semester
Corporate Accounting	Accounting for service organisations
Banking and Financial services	Merchant Banking
Income Tax	Indirect Taxes
Financial Management I	Financial Management II
V Semester	VI Semester
Auditing	Business Communication
Cost Accounting	Management Accounting
Business Law	Company Law
Fundamentals of International Financial Management	Cluster Working Capital Management Security Analysis and Portfolio Management Strategic Financial Management/ Office Management//General Elective/self  study course/ /Special Project/Inter disciplinary courses
Security Analysis and Portfolio Management
Skill Development
Human Resource Management
Additional credits
Talley/Self study course/ Tourism with Tamil/Special Project/Commercial Geography

                                                                                 

                       I B. COM, (Gen, Comp & Finance)  I SEMESTER

FINANCIAL ACCOUNTING-I

Objectives

·         To impart basic knowledge of principles of accounting

·         To train students in preparation of Journal, Ledger, Trial balance

·         To make them understand the results of business

Outcomes

·         Students acquires knowledge on general principles of Accounting

·         They become able to prepare various accounts to find out net effect of various related transactions

·         They will be able to prepare Final Accounts and understand the results of business

UNIT I: INTRODUCTION:

Need for accounting – Definition – Scope of accounting-Book keeping and Accounting Branches of accounting –Advantages –Disadvantages –Accounting process – Journalizing – classification of accounts –Ledger-Balances of Accounts

UNIT II : Subsidiary books

Types of Subsidiary books – Cash book – Three column cash book –Petty cash book - Problems.

UNIT III: Bank Reconciliation Statement

Need for Bank Reconciliation- Reasons for the difference between cash books and pass book balances – preparation of BRS - problems of favorable and overdraft balances.

UNIT IV: Bills Of Exchange

Meaning of Bill – Features of Bill – Parties in the bill – Discounting of bill – renewal of Bill – Entries in the books of Drawer and Drawee - problems              

 UNIT V : Preparation Of Trial Balance, Final Statements  Of  Accounts                       

 Trial balance – Trading and Profit &loss account and Balance sheet –adjusting and closing entries.

I B.Com (Gen, Comp & Finance) I Semester

Business Statistics – I

Objectives

·         To impart the basic statistics and application of techniques

·         To make them understand tabulation ,calculations and graphical representation

·         To impart knowledge on making analysis of various aspects like consistency etc

Outcomes                                

·         Students will be able to understand and apply basic techniques of Statistics

·         They will be able to prepare and interpret tables and charts

·         They can make simple analysis on the worked out results

Unit: I

Introduction to Statistics – Meaning and Definitions – Features – Functions of Statistics – Importance of Statistics - Limitations of Statistics – Distrust of Statistics

Unit: II

Statistical Investigation – Meaning-Stages-Collection of data  - Primary data-Methods of primary data collection-secondary data.

Classification – Meaning – Features – Importance – limitations - types.

Tabulation-structure of a Table – Rules - types of tables

Unit: III

Measures of Averages – Features – Functions - types of averages

Arithmetic Mean - Simple A.M - Problems. Weighted A.M

Median – features – limitations - Problems

Mode – features – limitations – Problems - Bi modal situation

Unit: IV

Geometric Mean – features – limitations - Problems

Harmonic Mean – features – limitations – Problems

Unit: V

Measures of Dispersion

Range - Mean Deviation - Quartile deviation-  Standard deviation – features – types – problems

I B. Com  (Gen, Comp & Finance) I-SEMESTER

BUSINESS ORGANIZATION

Objectives

·         To impart business skills

·         To provide knowledge on business practices

·         To know about various types of business organizations

·         To develop managerial skills leadership qualities

·         To provide basic knowledge on planning, Organizing, Directing and Controlling

Outcomes

·         Students can implement business skills

·         They can apply acquired knowledge in business practices

·         They will be able to understand and say about various types of business units

·         They can plan things and manage people and business

·         They can become good leaders

UNIT-I: Introduction to business

Concept of business – Meaning and definition – Features – Importance – Trade, Industry and Commerce – Aids to trade – Industry – Classification.

UNIT- II: Business functions and Entrepreneurship

Functions of Business – Factors influencing the choice of suitable form of organization-Meaning of entrepreneurship – Types – Functions of entrepreneurship.

UNIT-III: Forms of business organization

Sole trader – Features – Merits and Demerits – Partnership – Meaning – Definition – Features –Merits and Demerits – Kinds of partners – Partnership deed – Hindu undivided family – Co-operative society.

UNIT – IV: Joint stock companies

Joint stock company – Definition – Features –Merits and Demerits – Types of companies – Joint stock company vs Partnership – Private company vs public company.

UNIT –V: Formation of a company

Promotion – Stages of promotion – MOA – Features – AOA – Features – Prospectus – Contents – Statement in lieu prospectus.

I B.COM (Finance) I SEMESTER

Business Finance-I

Objectives

·         To impart business skills

·         To provide knowledge on business practices

·         To know about various types of business organizations

·         To develop managerial skills leadership qualities

·         To provide basic knowledge on planning, Organizing, Directing and Controlling

Outcomes

·         Students can implement business skills

·         They can apply acquired knowledge in business practices

·         They will be able to understand and say about various types of business units

·         They can plan things and manage people and business

·         They can become good leaders

·          

Unit I   Introduction

Concept of Finance – characteristics – Classification – Finance functions – Nature – Significance of Business Finance

Unit II   Scope of Finance

Relationship of finance with other disciplines – theories of finance – traditional and modern theories – functions of financial manager

Unit III   Sources of Finance

Capital features – Types of capital – Sources of funds – Long term sources – short term sources – importance – Types of short term sources

Unit IV   Long term sources

Shares – Kinds of shares – Debentures – Types of debentures – distinction between Shares and debentures – Underwriting of shares and debentures

Unit V    Innovative sources of Finance

Venture capital funds – Functions – Importance – Venture capital funds in India

Mutual funds – Features – advantages – disadvantages – Classification of mutual funds

I   B. COM, (Gen, Comp & Finance) II semester

Financial Accounting – II

Objectives

·         To impart basic knowledge of principles of accounting

·         To train students in preparation of Journal, Ledger, Trial balance

·         To make them understand the results of business

Outcomes

·         Students acquires knowledge on general principles of Accounting

·         They become able to prepare various accounts to find out net effect of various related transactions

·         They will be able to prepare Final Accounts and understand the results of business

Unit-1 Consignment Accounts; Consignment features, terms used proforma Invoice – Account sales - delcredre commission - Accounting treatment in the books of the consignor and the consignee- valuation of consignment stock - Normal and Abnormal loss - Invoice of goods at a price Higher than the cost price .

Unit-2 Jointventure: Features- Differences between consignment and joint venture-  accounting procedure - Methods of keeping records for joint venture Accounts -Methods of recording in co-venture Accounts -Methods of recording in co-venture books -  separate set of books methods. 

Unit -3  Depreciation: Meaning of Depreciation – causes- objects of providing for Depreciation - Factors effecting Depreciation - Accounting treatment - methods of providing Depreciation  -Straight line method - Diminishing balance method.

Unit -4 Rectification of Errors: Types of Errors Rectification before and after preparations of Final Accounts - Suspense account - effect of Errors on profit.

Unit 5  Capital and Revenue expenditure (Theory only)

I. B. Com., (Gen, Comp & Finance) II Semester

Business Statistics-II

Objectives

·         To impart the basic statistics and application of techniques

·         To make them understand tabulation ,calculations and graphical representation

·         To impart knowledge on making analysis of various aspects like consistency etc

Outcomes

·         Students will be able to understand and apply basic techniques of Statistics

·         They will be able to prepare and interpret tables and charts

·         They can make simple analysis on the worked out results

Unit I : Skewness: definition- Features- Functions – Karl Pearson’s and Bowley’s Measures of Skewness

Unit: II Correlation: Meaning – Definition – Karl Pearson’s Correlation Coefficient – Probable error – Spearman’s Rank Correlation  - Concurrent Deviation Method

Unit: III Regression Analysis: Meaning – Regression Lines – Regression Equations – Methods – Normal Equation Method – Regression Equation by taking deviations from means – Regression coefficients.

Unit: IV Index Numbers: Definition – Functions – Types of Index numbers – Problems in Construction of Index Numbers -  Methods of construction – Aggregate Methods – Fishers Ideal Index – Time reversal test – Factor reversal test – Consumer Price Index – Base conversion

Unit: V Analysis of Time Series: Meaning – Importance – Purpose – Components of Time Series – Secular Trend – Measurement of Secular Trend – Semi averages method – Moving Averages Method – Method of least squares.

Unit: VI Diagrammatic Presentation of Data: Meaning – Features – Importance – Rules for Constriction of Diagrams Types – One Dimensional – Pie diagram

I.B.Com (Gen, Comp & Finan) II Semester

Principles of Management

Objectives

·         To impart business skills

·         To provide knowledge on business practices

·         To know about various types of business organizations

·         To develop managerial skills leadership qualities

·         To provide basic knowledge on planning, Organizing, Directing and Controlling

Outcomes

·         Students can implement business skills

·         They can apply acquired knowledge in business practices

·         They will be able to understand and say about various types of business units

·         They can plan things and manage people and business

·         They can become good leaders

 

Unit-I: Introduction to Management

Management - meaning - significance - management vs administration – Functions of management –- Fayol’s principles of management.

Unit-II: Planning

Planning - meaning - significance –Steps in Planning – Types of plans- Decision making –Meaning – importance - Steps in decision making process.

Unit-III:Organisation

 Organizing - meaning – Principles  of organization– Line and Staff  Organisation -Organisation chart.

Leadership – Leadership styles

Unit-IV: Delegation of authority

  Delegation - meaning - elements - principles - difficulties in delegation –

   guidelines for making delegation effective –

Centralization- meaning – importance – advantages and limitations.

 Decentralization - - meaning – importance – advantages and limitations.

Unit-V:Staffing and Controlling

 Staffing – selection procedure–Coordination –Control – meaning – Qualities of Good Control – Process of control – Different stages in control – Importance of control

I B.COM (Finance) II SEMESTER      

BUSINESS FINANCE – II

Objectives

·         To impart business skills

·         To provide knowledge on business practices

·         To know about various types of business organizations

·         To develop managerial skills leadership qualities

·         To provide basic knowledge on planning, Organizing, Directing and Controlling

Outcomes

·         Students can implement business skills

·         They can apply acquired knowledge in business practices

·         They will be able to understand and say about various types of business units

·         They can plan things and manage people and business

·         They can become good leaders

Unit I - Time Value Of Money 

Meaning - Future value of money - kinds of interest – Simple interest – Compound interest – Effective rate of interest – Present value – Sinking fund

Unit II - Lease financing

Introduction – Meaning – Steps involved in leasing transaction – Types – Advantages and Disadvantages.

Unit III- Hire purchasing

 Introduction – Definition – Features of hire purchase agreement – Difference between leasing and hire purchasing.

Unit IV-  Financial planning

Meaning – Definition – Elements – Scope – Types – Procedure – Benefits – Limitations

Unit V - Financial forecasting

Meaning – Advantages – Tools of financial forecasting

Unit VI - Cash management

Introduction – Motive for holding cash – Objectives of cash management – cash management – Basic problems of cash management – Managing of cash inflows and out flows.

II. B. Com.,(Gen, Comp & Finance) III Semester,

                                        Banking & Financial Services

 Objectives

·         To provide basic knowledge on banking and Financial services

·         To make them understand various types of banks and their services

·         To make them aware of various financial institutions and their services, usefulness

Outcomes

·         Students can understand basic functions and services of Banks and Financial Institutions and their usefulness

·         They will be able to make use of those functions and services         

Unit: I

Financial System- Features-Importance- Structure of Indian financial system-Deficit sector- Surplus sector- Financial services

          Commercial Banking: Introduction – Meaning and definitions – Functions and Services – Importance, Credit Creation – Multiple expansion theory

Banking systems: Features, Merits & Demerits of unit banking, branch banking, group banking chain banking and mixed banking

Unit: II

Indian Banking – Development

• Commercial Banks Nationalization – Reforms

Unit: III

RBI – Organisation – Management – Central Board and Local Boards -Functions – Role of the RBI in the development of Indian Economy- Development of Agriculture and Banking sectors.

Unit: IV

Rural Banking – Features:

• Co-operative Banking – Features – Structure – Weaknesses
• Regional Rural Banks – Importance – Functions – Weaknesses
• NABARD – Functions – Role in rural development

Unit: V

Law and Practice of Banking:

• Definitions of terms bankers and customer
• Relationship between banker and customer – general relation and special features of relationship – types of customers
• Negotiable Instruments-  features – Differences between cheques and bills of exchange.
• Cheques – features – crossing of cheques – endorsements – Cheques and drafts

II B.COM (Gen & Finance) III SEMESTER

                                                    INCOME TAX

 Objectives

·         To provide basic knowledge on banking and Financial services

·         To make them understand various types of banks and their services

·         To make them aware of various financial institutions and their services, usefulness

Outcomes

·         Students can understand basic functions and services of Banks and Financial Institutions and their usefulness

·         They will be able to make use of those functions and services

    Unit I; Basic Concepts

Income – Total Income – Casual Income – Persons – Assesses - Assessment Year – Previous year – Incomes not included in total income.

Unit II: Agricultural Income 

Residential Status of Individual – Resident – Nonresident – Not Ordinary Resident – Incidence of Tax (Theory only)

Unit III: Salaries

Meaning – Allowances – Perquisites – Problems on computation of Salary income – Calculation of HRA, Children education allowance – Hostel allowance – Rent free accommodation – PF _ Standard Deductions under Sections 16(2), 16(3) and 80C    (including problems).

Unit IV: Income from House Property 

Annual Value – Computation of annual value – Computation of income from house property (Including Problems).

Income from business or profession (include problems)

Unit V: Computation of total income of an individual

Deductions under section- 80 (including problems)

II B.COM (Gen, Comp & Finance) III SEMESTER

Corporate Accounting

Objectives

· To impart knowledge on issue and redemption of shares

· To provide knowledge on types of debentures and issue of debentures

· To make them aware of information related to Companies Act 2013

· To make students familiar with preparation of Company Final Accounts

Outcomes

· Students can understand types of shares and debentures

· They gain knowledge on various aspects of Companies Act 2013

· They become able to prepare company Final Accounts

UNIT  I.  Shares and Share Capital

Share-meaning-types of Shares-issue of shares-Shares issued at par, premium and discount-Pro-rata allotment, forfeiture of shares and reissue of forfeited shares at par, premium and discount. Concept & process of book building-Issue of rights and bonus shares-Buyback of Shares (preparation of journal and Ledger) (including problems)

Unit II. Issue and Redemption of Debentures

Debenture- meaning-types of debentures-Issue of debentures at par, premium and discount-Redemption of debentures by general drawings method-Employee Stock Options (preparation of journal and ledger) (including problems)

Unit  III. Valuation of Goodwill and Shares

Goodwill-meaning- Need for valuation-methods of valuation-Simple average method-Super profits method-Capitalization method- Valuation of Shares-meaning-need for valuation-Methods of valuation-Net Assets method-Yield method-Fair Value method. (including problems)

Unit IV. Company Final Accounts

Importance of  Final Accounts-Preparation of Final Accounts-Adjustments relating to preparation of final Accounts-Profit and Loss Account and Balance Sheet-Preparation of final Accounts by using Computers. (Including problems)

Unit V. Provisions of the Companies, 2013

Details relating to issue of shares and debentures-Book Building-Preparation of Balance Sheet and Profit and Loss Account-Schedule-III.( theory)

II B.COM (Gen & Comp) III SEMESTER
E – COMMERCE

Objectives

·         To provide knowledge to students on basic aspects of computers , input and output devices

·         To make them familiar with using and utilizing internet , Mail etc

·         To make them aware of applications of E’ Business, E’ Banking Security Technologies etc

Outcomes

· Students can understand and operate computer

· They can use Internet for their academic work, and sending mails etc

· They can operate and do the activities of E’ Business and E’ Banking etc

UNIT I 

Basics of Computers - Definition, Characteristics and limitations of computers – Elements of Computers – Hardware –CPU – Primary and Secondary memory – Input and Output devices

Data Communication-Networking-Types of net works -LAN-MAN-WAN-importance of net working. Internet - Origin- operation —Network Protocols-Intranet. E-Mail-Features-components of e-mail system – advantages and limitations- operation of e-mail.

Unit II - E-Business-Introduction-Definitions-Origin and development- Features- Advantages-limitations - Components of E- Business - importance of components

Supply Chain Management (E-SEM) –Meaning & definition – Development – Objectives- Components – Execution – Advantages

Unit III   E- Banking meaning & definition- Features – Advantages to customers – Advantages to Banks – Payment through E- Banks, Types of E- Banking ( e banking products ) -  E- Cheques – ATMs.

E-Payment System: Methods of payment –  E payment procedure-factors to be considered – Payment Categories ( types of on line payment) – requirements for e payment – Digital Cash – Properties of digital cash- Digital cash payment system- Online Credit Cards – Debit Cards – Smart Cards.

Unit IV    E Business models

E-Business Models-Introduction-Classification

Business to Customer Model (B2C) Model-Features –Reasons for development.

Business to Business (B2B) Model- Features –Advantages

Customer - Customer Model(C2C) Model- Customer To Business Model (C2B)

Unit V Security Technologies-Encryption-Secret Key Encryption –Public Key-Requirement of transaction Security.

Fire Walls-Firewall Management issues-Fire Walls networking security

II B.COM (Finance) III SEMESTER
FINANCIAL MANAGEMENT - I

Objectives

·         To impart basic practical knowledge of Financial Management

·         To make them able to understand how to acquire and manage finance

·         To understand various principles and practices of Financial Management

Outcomes

·         Students can understand and apply simple principles of Finance

·         They will be able to understand and apply The Financial Management techniques in business and their personal life also

·         They can make good investment and Financing decisions

UNIT I Financial Management

Introduction – meaning –importance – functions - objectives – profit maximization – wealth maximization – relationship between financial management and other disciplines

Unit II   Financing decision

Introduction – features – process – Leverages – Types of leverages – operating leverage – financial leverage – composite leverage –cost of capital – features – classification – importance – determination of cost of capital

Unit III   Capital structure

Introduction – determinants of capital structure – components of capital structure – types of capital structure – theories of capital structure

Unit IV Working Capital

Introduction – Features – Classification – Determinants of working capital – advantages and disadvantages

Unit V    Investment decision or Capital budgeting

Meaning – definition – features – need – Components – types – managerial uses – capital budgeting process – factors influencing capital budgeting

                      II B.COM, (Gen, Comp & Finan) IV SEMESTER

Accounting for Service Organizations

Objectives

• To impart knowledge in preparation of accounts of Service organizations.
• To make students understand the difference between Life insurance accounts and general Insurance Accounts
• To make them aware of  calculation of surplus or deficit of Non trading 

          Organizations and how to know their financial position

·         To provide them knowledge on incomes and expenses and profit/loss of Commercial Banks

Outcomes

•  Students become familiar with the preparation of final accounts of Service organizations.

They get an idea on Various types insurance, valuation of surplus of insurance companies

                                   

UNIT I: Bank accounts

Bank accounts – various books and registers to be maintained by banks – final accounts of  banks – preparation of  profit and loss account and  balance sheet – legal provisions – calculation of rebate on bills discounted - including problems

UNIT II: Life Insurance Company accounts 

Life insurance meaning, parties – insurance contract - premium- LIC act 1956 – final accounts of life insurance companies – preparation of revenue account, profit and loss account, balance sheet – valuation balance sheet – calculation of correct life fund - including problems

UNIT III : General Insurance

Meaning – importance – principles - GIC Act 1972 - preparation of final accounts – revenue account and balance sheet of fire insurance and marine insurance - including problems

UNIT IV: SINGLE ENTRY SYSTEM

Meaning – Double Entry system – single entry system – differences between single entry and Double entry systems – finding out profit or loss under single entry system (statement of affairs method only) (conversion method excluded) – including problems

UNIT V: Accounts of non trading concerns

Meaning – capital and revenue items receipts and payments account – income and expenditure account – opening and closing balance sheets – preparation of income and expenditure account when receipts and payment account is given – preparation of income expenditure account, opening balance sheet and closing balance sheet when receipts and payment account along with additional information is given

                   II. B. Com.,(Gen, Comp & Finance) IV Semester

                                              Merchant Banking

Objectives

·         To provide basic knowledge on banking and Financial services

·         To make them understand various types of banks and their services

·         To make them aware of various financial institutions and their services, usefulness

Outcomes

·         Students can understand basic functions and services of Banks and Financial Institutions and their usefulness

·         They will be able to make use of those functions and services

UNIT I:

Financial Markets – Meaning – Importance – Financial System – Importance – Classification of Markets

• Money Market – Meaning – Organized and unorganized money markets.
• Indian Money Market – Features – Structure – Sub markets – Defects – Indigenous Banks – Money Lenders. 

UNIT II:

• Capital Market – Meaning – New issue market – Importance
• Stock exchange – Meaning – Definition – Functions and services – Trading – Brokers – Jobbers and speculators – Listing

UNIT III:

Merchant Banking – Introduction – Meaning – Functions- importance

UNIT IV:

Loan Syndication – Stages – External Commercial Borrowings..

UNIT V: Insurance – Meaning – Definition – Development – Principles – Advantages – Kinds of Insurance – Life Insurance – Features – Policies

UNIT VI: Other Functions:

• Mutual Funds – Meaning – Importance – Types of MFs
• Credit Rating- Meaning – Importance - CRISIL
• SEBI – Development  - organization – powers – Functions

                              II B. Com., Gen & Finance (IV Semester)

                                    GOODS &SERVICE TAX FUNDAMENTALS

 Objectives

·         To impart Knowledge on basic principles of Income tax and GST

·         To make them understand various income heads

·         To make them aware of calculating tax liabilities of individuals, firms etc

·         To provide knowledge on basic principles and practices of Goods and Service tax.

Outcomes

·         Students can understand the concepts of Income tax and GST

·         They will be able to calculate tax liability of an individual, firm etc

·         They will become able to file tax returns

·         They can understand and make suggestions on service tax

unit I: Introduction: Overview of GST - Concepts - Limitations of VAT - Need for Tax Reforms - Justification for introduction of GST - Shortcomings and advantages at the Central Level and State Level on introduction of GST- Process of Introduction of GST - Constitutional Amendments.

Unit II: GST: Principles - Comprehensive structure of GST model in India: Single, Dual GST-Transactions covered under GST.

Unit-III: Taxes and Duties: Subsumed under GST - Taxes and Duties outside the purview of GST: Tax on items containing Alcohol - Tax on Petroleum products - Tax on Tobacco products - Taxation of Services 

Unit-IV: Inter-State Goods and Services Tax: Major advantages of IGST Model - Interstate Goods and Service Tax: Transactions within a State under GST - Interstate Transactions under GST - Illustrations. 

Unit-V: Time of Supply of Goods & Services: Value of Supply - Input Tax Credit - Distribution of Credit -Matching of Input Tax Credit - Availability of credit in special circumstances- Cross utilization of ITC between the Central GST and the State GST.

 References:
1. Goods and Services Tax in India - Notifications on different dates.

2. GST Bill 2012.

                                    II B.COM (Finance) IV SEMESTER

FINANCIAL MANAGEMENT – II

Objectives

·         To impart basic practical knowledge of Financial Management

·         To make them able to understand how to acquire and manage finance

·         To understand various principles and practices of Financial Management

Outcomes

·         Students can understand and apply simple principles of Finance

·         They will be able to understand and apply The Financial Management techniques in business and their personal life also

·         They can make good investment and Financing decisions

Unit I-  Financial Statement Analysis

Financial statement – introduction – meaning – Definition – importance – Limitations – Financial analysis – Types – procedure –tools ( Theory Only) 

Unit II -Preparation of Comparative and Common size Statements

Preparation of Comparative Income Statement-Comparative Balance Sheet-Common size Income Statement-Common size Balance Sheet-Calculation of trend percentages (problems included)

Unit III -Budgetary Control
 Budget-meaning –features-advantages and disadvantages-types of budgets-Zero Based budgeting-features, advantages and disadvantages-performance budgeting-features-advantages and limitations. Preparation of budgets-production budget-sales budget-flexible budget-Cash budget-Procedure (Theory and problems)

Unit IV -Cost-Volume-Profit analysis

Introduction-CVP analysis-Break even analysis-Advantages and limitations-calculation of Profit volume ratio-Contribution-Break even sales-margin of safety-Sales required to earn a profit- profit at particular level of sales

Unit V Dividend Decision / Dividend policy

Introduction – meaning – definition – types – determinants – dividend policy – significance – theories – Walter’s model – Gordon’s model

                          II B.COM (Gen & Comp) IV SEMESTER

                        BUSINESS ENVIRONMENT

Objectives

·         To impart knowledge on Business and its internal and external environments

·         To make them aware of impact of environment on business and its development

·         To provide knowledge on legal, political, social and cultural environments their impact on business

Outcomes

·         Students gain knowledge on internal and external environments

·          They can understand the impact of environment on development of Business

·         They will be able to understand different types of environments like political, cultural and legal etc

Unit I-Business Environment

Introduction – meaning – definition – significance – components – internal environment

Unit II-Economic Environment

Nature – economic policies – basic units of economic environment – types of economic systems – capitalistic system – communal economy – mixed economy – economic planning – new economic policy

Unit III- political and legal environment

Nature – meaning – economic roles of government – factors are effecting in political environment

Unit IV -Natural and Technology environment

Introduction – meaning – sources of technological dynamics – impact of technology on globalization – IT revolution

Unit V -Social and cultural environment

Objectives – elements of culture – culture and organizational behaviour – business ethics – factors effecting socio – culture

                              III. B. Com., (Gen) V Semester,

                                        International Business

Objectives  

·         To impart knowledge on basic aspects of International Business

·         To make students aware of the importance of international trade and limitations

·         To make them understand the significance of Foreign Exchange Market and control

Outcomes

·         Students can understand the significance of International business

·         They are able to follow up export and import procedures

·         They gain knowledge on International Business Laws and labor laws provide knowledge on exports and labor laws

Unit-I

Business Introduction-Meaning-features-Importance-Advantages and Problems of international trade

Unit – II

Trade Policies- Importance –Free trade Vs Protection trade –advantages and limitations –Balance of payments –Tariffs.

Unit – III

Types of International Business-Export and Import trade-Need and Importance- limitations-problems

Unit – IV

Foreign Exchange Market&Control:Forex market-structure of forex market-members of the market-Authorised Dealers Forex rate fluctuation-reasons for forex rate fluctuations-Effect of Fluctuation on exporters and importers-Foreign exchange control

Unit – V

Exports and Labour Laws – Factors to be concerned by Exporter - Patents & Trademarks - Major Indian Laws

Unit – VI Counter Trade: Meaning-It’s Important Types

International Business Environment

 

III B.COM (Gen, Comp & Finance) V SEMESTER

AUDITING

 Objectives

·         To provide knowledge on basic principles of Auditing

·         To make them understand the significance of Auditing and role of Auditor

·         To make them able to understand the importance of vouching and undertake vouching process

·         To make them familiar with the process of internal control and internal audit

Outcomes

·         Students can understand the importance of Auditing and role of Auditor while undertaking Auditing

·         They can do internal audit , Internal check

·         They will be able to conduct vouching to verify the documentary evidences

·         They can prepare Audit programme and Audit Report

UNIT l

Introduction to Auditing- meanig-definition-Importance of auditing –objects-types of audit-UNIT II

Audit programme – advantages and disadvantages of an audit programme-audit notebook-audit working papers-routine checking

Unit III

Company Audit – Auditor qualifications-qualities-appointment and re-appointment-remuneration –rights and duties of an auditor-preliminaries to be conducted before commencement of a company audit

 Unit IV

Internal check –internal control and internal audit-internal check-objectives-characteristics-advantages and disadvantages of internal check-internal check with regard to cash receipts- cash payments & sales

Internal control-vouching-objectives of vouching Unit V

Liabilities of an auditor-civil liability-liability for misfeasance-criminal liability – liability under other statutes

Unit VI

Auditor’s report-meaning-contents-importance-qualified and unqualified report

 

                                         III B. Com (Finance) V Semester

           Fundamentals of International Financial Management

  Objectives

·         To provide knowledge on fundamentals of International Financial Management

·         To make them understand the significance of International Financial Management

·         To make them able to understand the importance of Foreign Exchange markets

·         To make them aware of International banks

Outcomes

·         Students can understand the importance of International Financial Management

·         They can understand 

·         They can gain knowledge on the activities of International Market and Foreign Exchange markets

·          Unit –I

International financial management - Nature-Importance of IFM - Need to grow globally - similarities and differences between domestic financial management and international financial management
Unit-II
Foreign exchange markets – features – functions – structures – market players – foreign exchange rate fluctuation – causes
Unit-III
International financial markets – types of IFM – Types – features
Unit IV

 International banks – IMF – IBRD – ADB – IBS.

UNIT-V

Euro currency dollar market – Euro bond market – International stock exchanges

                              III B.com (Finance) V Semester

                        Security Analysis & Portfolio Management – I

Objectives

·         To provide knowledge on various types of securities

·         To make them understand the significance of Investment and return on investment

·         To make them able to understand the role of stock exchanges

·         To make them aware of capital markets, SENSEX, NIFTY

Outcomes

·         Students can understand advantages and disadvantages of various securities

·         They gain knowledge on Investment and return on investment

·         They will be able to understand functions of stock exchanges

Unit: I

Introduction – Meaning – Portfolio management – Phases of portfolio management – Concept of financial derivatives (Meaning of futures and options)

 Unit: II

(a) Investment – Meaning – Characteristics – Objectives – types - Importance

  (b) Investment Vs speculation – Investment vs. gambling – Investment avenues – Types of investors

 Unit: III

Investment process- Sources of investment- Information – Security markets – Primary and secondary - Security investment Vs Non-security investment.

 Unit IV

Capital market features – types- Importance

 Unit – V
Market indices – Calculation of SENSEX & NIFTY – Types of securities in Indian capital market – Indian capital market present scenario.

                    III B.COM (Gen, Comp & Finance) V SEMESTER

BUSINESS LAW

Objectives

·         To impart knowledge on various aspects of Business Law and practice

·         To make them understand the significance of contracts, types and their enforceability aspects

·         To provide knowledge on rights and duties of principal, Agent and sub agent

·         To make them understand essentials of a valid contract

Outcomes

·         Students can understand the importance of Various aspects of Business Law

·         They gain knowledge on Contracts and essentials for a valid contract.

·         They will be able to follow up the process to enter into a contract and monitoring its execution

 UNIT-I

Law of Contracts-Meaning–Types– Essentials of a valid Contract – Types of Contract-Valid, Void, Voidable, Unenforceable and Illegal Contracts.  Offer – Meaning – Types – Mode of Offer - Essentials of a Valid Offer Acceptance – Meaning - Essentials of a Valid Acceptance – Types.

UNIT-II
Consideration- Definitions – Valid Consideration – Contracts valid without consideration.  Consent – Meaning – Effects of consent.
UNIT-III
Capacity of Parties – Contract with Minors – Persons of unsound Mind – Persons disqualified by law.
UNIT-IV
Discharge of Contract – Novation - Remedies for breach of contracts. Quasi contracts – Creation of rights and obligations.
UNIT-V
Specific contracts – Law of Agency – Methods of creating contract of agency- termination of contract – Types of agents- Rights and duties of Principal. – Rights and duties of Agents- Sub agent. Contract of Indemnity and Guarantee – Meaning – Differences between contract of Indemnity and Guarantee.

UNIT-VI

Sale of Goods Act – Difference between sale and agreement of Sale – Contracts of sale.- types of Goods

                   III B.Com ( Gen, Comp & Finance) V Semester

                           HUMAN RESOURCE MANAGEMENT

Objectives                                                                              

·         To provide knowledge to students on basic aspects of Human Resources Management

·         To make them understand the significance of HRM, its principles and ethical aspects

·         To make them understand the process of recruitment, training and development aspects

·         To make them able to understand and follow Job Analysis and performance Appraisal methods.

Outcomes

·         Students can understand the importance of various aspects of Human Resources Management.

·         They will be able to understand and follow the recruitment, selection training and development processes.

·         They can follow and succeed in the process of Performance Appraisal.

Unit I: HRM – Introduction – Meaning – Definition – Features – Objectives – Functions of        HRM – Principles of HRM – Challenges for HRM – Ethics and human resource – Ethical aspects of HRM – Ethical guidelines

Unit II: Job analysis – Meaning – Definition – Nature – Purpose of job analysis – methods of job analysis – process and problems of job analysis -  HR Planning –Objectives –Factors influencing HR planning – process of HR planning

 Unit III: Recruitment – Meaning – Definition – Features – Objectives –Factors affecting recruitment – Recruitment procedure – Sources of Recruitment Selection – factors affecting selection – purpose of select
 Unit IV: Training and Development – objectives – Need – Methods – Process – Training Evolution – Need for development – Difference between Training and Development
Unit V: Performance Appraisal – Meaning – Definition – Features – Objectives – Process of performance appraisal – Methods of performance appraisal 

                                                   Cluster-II

III B.Com (Gen) VI Semester

Advertising and Sales Promotion

   Objectives

·         To impart knowledge to students on basic aspects of Advertising and Sales Promotion

·         To make them understand the importance of advertising

·         To make them able to understand the role of advertising agency in creation and execution of advertising

·         To provide knowledge on advantages and disadvantages of different ways of advertising

Outcomes

·         Students can understand the importance of Advertising and sales promotion

·         They can create and execute Advertising aspects

·         They can select the method of advertising basing on needs

Unit-I

Advertising –Meaning-Definition-Functions of advertising

Unit-II

Advertising media-Types of advertising media-Press advertising –Outdoor advertising-Direct mail advertising-Miscellaneous advertising - -internet advertising –Social advertising.How to select advertising media.

Unit-III

Advertising agency-Need for advertising agency-Qualities  good advertising agency . Advertising v/s   publicity – Advertising  v/s  propaganda.

Unit-IV

Creative Execution - Meaning  - Verbal creative execution-Headlines-Types of Headlines –Body copy. Writing advertising script for broad casting media-Radio and Television-Visual Creative execution Lay out-types of layout-Qualities of a good lay out- illustration colours.

Unit-V

Sales promotion-meaning-Objectives—importance of sales promotion-Qualities of a successful salesman-Difference between personal selling , sales promotion and advertising.

Unit VI

Advertising ethics – Need to regulate advertising – ways of regulation.

                  III B.COM (Gen, Comp & Finance) VI SEMESTER

                                     Management Accounting

Objectives

• To impart the knowledge of Management accounting and techniques of Management accounting
• To make the students familiar with the concept of  ratio analysis and calculation of various ratios
• To make them understand the concepts of Funds flow and Cash flow Statements  and calculations and maintenance of records

Outcomes

·         Students can understand the importance of Ratio analysis and its applications

·         They can use various types of ratios for different purposes

·         They can make use of Funds Flow and Cash flow techniques for practical purposes

·         They can be placed as accountants

Unit I  -  Introduction

Management accounting – Scope of management accounting – Functions of management accounting-Advantages of Management Accounting-Differences between Financial Accounting, Cost Accounting and Management Accounting (theory only) 

Unit II  - Ratio analysis

Ratio analysis – Meaning – Types of ratios – Advantages and limitations of Ratio Analysis-Calculation of simple ratios-Gross profit, Net profit, operating, operating net profit and expense ratios-Current, liquid, absolute liquid, debt equity, debtors turnover, creditors turnover , Stock turnover ratios.( including problems)

Unit III  - Funds flow Analysis

Funds flow analysis – Features – Advantages – Limitations – Preparation of funds flow statement with simple adjustments (theory and problems)

Unit IV  -  Cash flow statement

Cash flow statement –Meaning- Features – Advantages – Limitations-differences between funds flow and cash flow statements-Cash from operating Activities, Investing and Financing Activities-Preparation of cash flow statement-Simple problems (theory and problems)

Unit V -  Variance Analysis

Variance analysis –meaning-advantages-limitations-Calculation of  variances-Material variances - Labour variances Only-( Overhead variances excluded)

               III B.COM ( Gen, Comp & Finance ) VI SEMESTER

                                   BUSINESS COMMUNICATION

Objectives

·         To provide knowledge on basic aspects of Communication and Business communication

·         To make them understand fundamental points of business letters and how to write business letters

·         To make them aware of the importance of report writing and the process of report writing

Outcomes

·         Students gain knowledge on basic aspects of communication and business communication

·         They will become able to write business letters and make business correspondence

·         They can analyze business information and report the matter to the people concerned

·         They can be placed as office in charge to take up the responsibilities of business correspondence and Report writing

UNIT I

Introduction to communication- meaning – features of communication- Importance – Communication process – Barriers of communication – How to make communication effective

Unit II

Types of communication – Verbal communication – Oral communication- Telephone – Face to Face communication – Written communication – Fax – e-mail – Functions of e-mail – Non verbal communication

Unit III
Organizational communication – meaning – types – formal and informal communication – Upward communication – Downward communication – lateral communication – Grapevine communication – types of informal communication

Unit IV

Business letter writing – Types of letters – Importance of business letters – essentials of a good business letter – structure of a business letter

A. Trade  Letters : Letters or Enquiry – reply to enquiry – sales letter- complaints – adjustments

B. Employment  Letters : applying for a job – resume for calling for an interview – appointment order

C. Inter office communication: circulars – memos

Unit V

Report writing – definition – Features – Types of reports – essentials of a good business report – steps in business report writing

                    III. B. Com (Gen, Comp & Finance) VI Semester

Company Law

Objectives

·         To impart knowledge on basic aspects of Company Law

·         To make them understand fundamental points of Factories Act and various safety measures

·         To make them understand the importance of documents of company and the alteration process

·         To make them aware of the norms related to appointment, duties and various aspects of Board of Directors

·         To provide them knowledge on various types of meetings and resolutions the procedures

·         To Provide them knowledge on  winding up of company and types of winding up

Outcomes

·         Students acquire knowledge on basic aspects of Company Law and its applications

·         They will be able to understand and implement various aspects of Factories Act like safety measures etc

·         They can analyze information in the important documents of company like Memorandum of Association etc and suggest the procedure to be followed for their alteration.

·         They will be able to understand and provide assistance in carrying out the winding up process

·         They can be placed as an assistants to Managers and secretaries in companies

·          

Unit: I   Factories Act: Meaning & Definition of Factory – Health – Safety & Welfare Measures – Working Hours – Employment of Women & Young Persons

Unit: II Company Law: Definition and Features of Company – Kinds of companies – Differences between public limited company and private limited company.

Unit III  Documents of Company – Memorandum of Association – Alteration of MOA- Articles of Association  and its contents – Prospectus

Unit: IV Company Management – Directors – Appointment of Directors – Qualifications and Removal of Directors –Powers of Boards – Duties and Liabilities of Directors – Meetings – Types of meetings – Statutory Meeting-Annual General meeting – Extraordinary Meeting. Essentials of a valid company meeting – Notice-Resolutions-types-Quorum –Minutes- Voting- Proxy.

Unit: V Winding up of a company – Different Modes of Winding up – By court – Voluntary winding up – winding up subject to the supervision of court – Official Liquidator.

                                   III B.Com. ( Gen) V SEMESTER

MARKETING  MANAGEMENT

Objectives

·         To impart knowledge on basic aspects of Marketing and Marketing Management

·         To make them understand fundamental points of Marketing environment and segmentation

·         To make them aware of the importance of product pricing and various channels of distribution

Outcomes

·         Students acquire knowledge on basic aspects of Marketing Management

·         They can understand marketing environment and segmentation and the different products that can be marketed in different markets

·         They can analyze different pricing methods suitable for different situations

·         They can be placed as Marketing Managers

UNIT – I   -  MARKETING : Introduction – Evaluation of marketing – Definition – Nature and scope – Significance and importance of marketing -  Role of marketing in economic development -  marketing concepts – Production concept – Product Concept – The Selling Concept  -  The Societal Concept -  Marketing Elements - Marketing Mix .

UNIT –II   -  Marketing Environment:  Micro Environment – Macro Environment – Demographic environment – Economic Environment – Natural Environment – Technological Environment – Political Environment –  Legal Environment - Cultural Environment Marketing Information system – Marketing  Research – Marketing Research Process – Consumer Behaviour.

Unit – III   -  Market Segmentation:  Market segment – Relationship of a segment to a market – Market segment Vs Product differenciation  - Benefits of segmentation – Basis for segmentation – Demographic Segmentation – Geographic segmentation – Psychographic segmentation – Behavioural segmentation.

UNIT – IV -  New product development:   – Idea generation – Idea screening – Concept development and testing – Marketing strategy – Business analysis – Product Development – Test Marketing – Commercialisation.

Product life cycle:  Introduction stage – Growth stage – Maturity stage – Saturation stage – Decline stage. –Strategies to be used during different stages of PLC (Product life cycle)-Branding -  packaging.

UNIT – V  -  PRODUCT PRICING: Objectives of pricing – Product Mix pricing strategy – Economic concepts of pricing - factors influencing   pricing decisions – external factors influence the pricing - The  market and demand – pricing in different types of markets – Analysing the price demand relationship – other external factors -  Internal factors affecting pricing decisions – Marketing objectives – Marketing mix strategy  - skimming pricing -  penetration pricing.

UNIT – VI - CHANNELS OF DISTRI BUTION: Selection of channel of distribution – wholesaler – Classification of wholesalers – Functions of  wholesalers – Services rendered by the wholesalers - Retailer – functions of Retailer – Essential elements for a successful retail trade – Types of retailers -  direct marketing –physical distribution

                    III B.COM (Gen, Comp & Finance) V SEMESTER

COST ACCOUNTING

Objectives

·         To impart knowledge on basic aspects of Marketing and Marketing Management

·         To make them understand fundamental points of Marketing environment and segmentation

·         To make them aware of the importance of product pricing and various channels of distribution

Outcomes

·         Students acquire knowledge on basic aspects of Marketing Management

·         They can understand marketing environment and segmentation and the different products that can be marketed in different markets

·         They can analyze different pricing methods suitable for different situations

·         They can be placed as Marketing Managers

Unit I

Introduction– Cost accounting – Objectives – Functions of cost accounting- Cost concept and Classification – concept of cost – cost center – cost unit – Methods of costing – Techniques of costing – classification of costs – Elements of cost – Cost sheet (cost statement ) (Including Problems)

Unit II

 Material cost – Classification of materials – ABC techniques – Stock levels – Economic Order Quantity – Documents for issue of materials – inventory systems – material losses – methods of pricing material issues – FIFO – LIFO- Weighted Average – Simple Average-Base Stock Method (Including Problems)

Unit III

Labour cost – direct and indirect labour – Methods of wage payment – Time rate systems – Piece rate systems – incentive systems (Including Problems)

Unit IV

Overheads – Meaning and definition – Classification of overheads – Accounting of overheads – Allocation – Apportionment – (primary distribution )- Apportionment of service department Costs (Secondary distribution) Absorption of factory overheads –methods-Calculation of Machine hour rate

Unit V

Job and Contract Costing – Features of Job costing- advantages of job costing-differences between job costing and process costing (theory only)

Contract costing – Meaning - features- Contracts commenced and completed during the same financial year- Calculation of profit on incomplete contracts – Two or more contracts in the same financial year theory and Problems).

                    III. B. Com (Gen, Comp. Finance) VI Semester

OFFICE MANAGEMENT

Objectives

• To provide knowledge on basic aspects of Office Management
• To make the students familiar with the practical aspects that are followed in office
• To make them aware of process of handling office equipment for various purposes
• To make them capable manage a modern office

Outcomes

·         Students acquire knowledge on practices and procedures in office

·         They can manage various functions in office

·         They can handle office equipment for various purposes

·         They can be placed as office assistants and sub managers

Unit – 1

Modern Office & Its Functions

Introduction – Meaning of office – purpose - Office functions –management - Importance.

Unit – 2

Office management – Principles - Elements of office management Functions of Office manager – Types

UNIT – 3

Office Organization – Principles – Forms of Organization – Types – Office Manual – Organization Chart – types of charts.

Unit – 4

Office Environment – Office lighting and ventilation – interior decoration and furnishing – freedom from noise – dust – safety

Unit – 5

Office accommodation and Lay Out – Introduction – Location – Urban area – Rural Area – Factors in selection of location – Lay Out of Office – Merits of good layout – open office and private office.

Unit – 6

Record Administration – Introduction – Record management – purpose – principles – essentials

Unit – 7

Office communication – Meaning – Communication process – Effective communication – blocks in communication – Types of communication – Formal and informal communication.

Unit – 8

Leader and Manager – leadership traits – leadership styles – Managerial grid

                                III B.com (Finance) VI Semester

                     Security Analysis & Portfolio Management – II

Objectives

·         To provide knowledge on various types of securities

·         To make them understand the significance of Investment and return on investment

·         To make them able to understand the role of stock exchanges

·         To make them aware of capital markets, SENSEX, NIFTY

Outcomes

·         Students can understand advantages and disadvantages of various securities

·         They gain knowledge on Investment and return on investment They

Unit-I:- Risk and return – Meaning of risk – Elements of risk – Systematic risk – Un systematic risk – Measurement of systematic risk.

Unit-II:-Stock exchanges – Meaning – Functions – Stock markets in India – Organization – Membership & membership of stock exchange – Listing of securities – Regulatory frame work.

Unit-III:- Fundamental analysis and economy analysis – Meaning – economy – Industry – Company analysis frame work – Economy analysis – Economic forecasting.

Unit-IV:-Industry and company analysis– Industry analysis - Concept of industry  - Industry life cycle – Industry characteristics

Unit – V: - Company analysis – Financial statements – Other variables – Assessment of risk.

                         III B. Com (Finance) VI Semester Syllabus

Working Capital Management

Objectives

• To impart knowledge on working capital and Working Capital Management
• To make the students familiar with the concepts cash management
• To make them aware of process of  preparing cash budget
• To make them understand the Receivables Management
• To prepare them to understand and implement Inventory Management

Outcomes

·         Students gain knowledge on the fundamental points of Working Capital and working capital management

·         They can understand cash management and prepare cash budget

·         They will be able to manage receivables and inventory of business

·         They can be placed as office assistants and sub managers

UNIT I

Working capital management – introduction – meaning – definition – importance – functions – sources of working capital

UNIT II

a.    Cash management – meaning – motives for holding cash – factors – determining cash need

b.    Cash budget – meaning – importance – preparation of cash budget

UNIT III

Receivables management – meaning – features – advantages

UNIT IV

Models of payment of receivables – factors influencing the size of investment in receivables

UNIT V

Inventory management – meaning – components of inventory – objectives – need for balanced investment in inventory – advantages of holding inventory – risks – tools and techniques of inventory

                                      General Elective

III. B. Com (Gen, Comp & Finan) VI Semester

Tourism and Hospitality Management

 Unit I: Tourism Introduction – Definition – Nature – characteristics – Basis of tourism – promotion of tourism – concepts and forms of tourism

Unit II : Infrastructure and planning for tourism – components of Tourism – Natural resources – infrastructure – transportation and equipments – Hospitality resources – super structure – sports – tourism services – accommodation – food and beverages – entertainment – travel agency and tour operations

Unit III: Types and Forms of Tourism – Types of tourism – origin and destiny – Movement patters – Seasonal character – Incentives – Socio – Economic aspects of demand – Purpose of visit – Sociological aspects – Forms of tourism

Unit IV: Travel agency – Services provided by a travel agency – Functions of travel agency – Activities of travel agency

Unit V: Hospitality management – Introduction – Definition – Sources of Hospitality management – Services of Hospitality management.

Cluster

III B.COM (GEN), VI SEMESTER

SYLLABUS

CONSUMER BEHAVIOUR AND CUSTOMER RELATIONSHIP MANAGEMENT

UNIT-I

    Introduction to the study of Consumer Behaviour – Consumer and Marketing    strategy – Determinants of Consumer Behaviour – Profile of Indian Consumer.

UNIT – II

  Perception – Nature – Perception Marketing Strategy, Motivation – Motivation Theories and Marketing strategy – Personality.

UNIT – III

Attitude Measurement and Change – Self-concept and Life style – Marketing, Influence of social and Cultural factors on Consumer Behaviour – Family, Reference groups, Cross Cultural variations in Consumer Behaviour.

UNIT – IV

Consumer Decision process – Problem Recognition – Information search – Evaluation of alternatives and selection- Post purchase Behaviour – Organizational buyer behaviour - Diffusion of Innovation.

UNIT – V

Customer Relationship Management – Facets and Elements of CRF – CRM process – Importance of CRM – Customer value assessment – CRM in Services.

Cluster 

Brand Management

III B.Com (Gen) VI Semester

                                                       2017-18

 Objectives

• To provide knowledge on basic aspects of Brand Management
• To make them understand the importance of Brand Management and brand life cycle.
• To make them aware of process of Brand image, Brand building, cost etc
• To provide them a view about Brand portfolio and segmentation
• To impart knowledge on Branding in different sectors

Outcomes

·         Students acquire knowledge on various aspects of Brand Management

·         They can understand the importance of Brand Management

·         They can handle the aspects involved in Brand Management

·         They can be placed in Marketing departments

UNIT-I

Brand concept – Brand Vs Product- Benefits of Branding- Brand attributes – Significance of Branding to customers, to firms, Selecting Brand names – Brand Life cycle – Brand Loyalty.

Unit-II

Brand equity – Cost, Price, and consumer based methods of  Brand equity,  Sustaining Brand equity – Brand personality – Brand image Vs Brand personality.

UNIT-III

Brand building and Positioning – Brand positioning Vs Brand building – Brand knowledge, Brand hierarchy, Strategy, Extension and transfer, Managing brand over time.

UNIT- IV

Brand portfolio and Segmentation–Identifying and Establishing Brand portfolio – Brand Segmentation – Portfolio and Brand values – Evaluation  and  revision.

UNIT-V

Branding in Different Sectors: - Agriculture – Education- Health – Tourism – Hospitality and other services – Role of e-communities in brand management.

                                                    General Elective

 Commercial  Geography

Unit –I:  The Earth: Internal structure of the Earth – Latitude – Longitude –  Realms of the Earth – Evolution of the Earth – Environmental pollution - Global Warming - Measures to be taken to protect the Earth.

Unit -II: India – Agriculture: Land Use - Soils - Major crops – Food and Non-food Crops – Importance of Agriculture – Problems in Agriculture – Agriculture Development.

Unit -III: India – Forestry: Forests – Status of Forests in Andhra Pradesh – Forest (Conservation) Act, 1980 – Compensatory Afforestation Fund (CAF) Bill, 2015 - Forest Rights Act, 2006 and its Relevance – Need for protection of Forestry.

Unit -IV: India – Minerals and Mining: Minerals – Renewable and non Renewable – Use of Minerals – Mines – Coal, Barites, etc. – Singareni Coal mines and Mangampeta Barites - District-wise Profile.

Unit-V: India – Water Resources – Rivers: Water resources - Rationality and equitable use of water – Protection measures - Rivers - Perennial and peninsular Rivers - Interlinking of Rivers - Experience of India and Andhra Pradesh

Cluster

III. B. Com (Finance) VI- Semester

Strategic Financial Management

Unit-I : Introduction: - Meaning – Strategy and the strategist – Role of Strategist in thinking about innovative concepts or formulation – Nine references for strategic financial management.

Unit-II  : Conceptual Frame work of  SFM – Introduction – ROI – Variants of ROI – Minimum Achievable ROU – Strategic points to be observed with regard to ROI – Value Chain Analysis.

Unit-III  : Strategic Business Units – Meaning – Types of SBUs – Responsibility Accounting – Cost benefit Analysis.

Unit-IV  : Valuation -  Meaning – various aspects related to valuation – valuation of business enterprise – various approaches to enterprise valuation based on various objectives – Market related valuation of an ongoing business.

Unit- V  :  Ethical aspects of SFM – Meaning –– what is ethical – who is ethical – How to face an ethical dilemma - reasons for unethical financial management

Ch. S. D. St. Theresa’s Autonomous College for Women, Eluru

Department of Commerce

SYLLABUS 2017-18