C.A Bharathidasan University
C.A Bharathidasan University
Unit I:
Unit II:
Unit III:
Accounts of Non-profit organization bill of exchange average due date Account current
Unit IV:
Unit V:
Unit I:
Definition and Meaning of Marketing Modern concept of Marketing Marketing and selling
Marketing functions buying transportation warehousing standardization - Grading
Packaging.
Unit II:
Unit III:
Pricing methods and stratgics Physical Distribution Wholesaler and Retailer Services
rendered by them..
Unit IV:
Unit V:
Unit II:
Word Creating Word Documents Creating Business Letters using wizards Editing Word
Documents Inserting Objects Formatting documents spelling and grammar check Word
Count, Thesaurus, Auto Correct Working with tables Saving, opening and closing documents
Mail Merge.
Unit III:
Introduction to Spread Sheet (MS Excel) Introduction to spread sheets entering and editing
text, numbers and formulae Inserting rows and columns Building Worksheets Creating and
formatting charts Application of Financial and Statistical functions MS Power Point Creating
a simple presentation Creating, inserting and deleting slides Saving a Presentation.
Unit IV:
Word Creating personal letters Official letters circulars templates Use of Wizards
Resumes Preparation of Bio-data Creating Greetings Clip Art Bullets and Numbering
Insertion of charts and diagrams Tables Mail merge.
Unit V:
Excel Entering information in worksheet - Sum functions Align data cells Changing
column width and row height Pay bill mark sheet Electricity bill Pay slip PowerPoint
Simple presentations creating slide show animation inserting and deleting slides.
1. Microsoft Office for Windows E.D. Jones and Derek Sutton Publication
2. MS Office 2000 Sanjay Saxena, Vikas Publishing House
3. Computer Applications in Business S.V. Srinivasa Vallabhan, Sultan Chand and Sons,
New Delhi
4. Computer Applications in Business TD Malhotra, Kalyani PublicationsPC
5. Software for windows made simple Taxali, Tata McGraw Hill Publishing Company
Limited.
II Semester
Unit I:
Introduction tabulation and classification diagrams and graphs, measure of Central Tendency
arithmetic mean, Median, Mode, Geometric mean harmonic mean.
Unit II:
Unit III:
Measurement of Skewness Karl person & Bowley methods correlation simple rank co-
efficient of concurrent deviation.
Unit IV:
Unit V:
Index numbers weighted and un weighted price Index numbers types tests in index
numbers time and factor reversal test - cost of living index number aggregate method
family budget method.
Unit I:
Unit II:
Page Maker DTP Menu File, Edit, Utilities, Layout, Story, Type, Element, Window, Help
Working with Page Column Indent.
Unit III:
Photoshop The Photoshop Screen Using the Toolbox Document and scratch Sizes The
Info Palettee Saving and loading custom settings opening and saving files Images Layers
Channels and Mask Colour Correction Techniques Animation.
Unit IV:
Unit V:
Photoshop Saving and loading custom settings Creating new file Use of painting tools
Copying an pasting selections Moving selections Grow and similar command Editing
Points Use of Colour Balance Dialogue box.
Reference Books:
Unit I:
Introduction to Internet A brief History of Internet Use of Internet The connection to the
Internet web pages Web Pages come from the web server Web sites The normal Modem
ISDN, ADSL,CABLE Modems.
Unit II:
Internet Service Provides Dialer Programs and Internet Programs Internet Explorer
Netscape Animation Frames: Several Web pages at one Several windows simultaneously
Printing.
Unit III:
Internet Basics: Evolution Basic Terminology Getting into the net Browsers Applications
of Internet Introduction to internet protocols Language of Internet.
E-mail and voice mail Creating mail address Meaning of Net Meeting and Chatting Tool
bar.
Unit IV:
Unit V:
Visiting business places, libraries, Railway and Airline reservation centers online, online chatting
UNIT I
Branch accounts (excluding foreign branches) Departmental accounts
UNIT II
Hire Purchase accounts Royalty accounts.
UNIT III
Admission and Retirement of a partner, Death of a partner.
UNIT IV
Dissolution of firm piecemeal distribution.
UNIT V
Insurance claims for loss of stock and profits insolvency accounts statement of affairs
insolvency of individual only.
UNIT I
Nature and scope of Business English meaning, need and importance of Commercial
correspondence effective business letters layout Kinds of Business letters language of a
business letter commercial terms and abbreviations.
UNIT II
Letters of Enquiry replies, offers and quotations orders execution cancellation.
UNIT III
Claims, complaints and adjustments circular letters status enquiries collection letters.
UNIT IV
Letters relating to Agency Application for jobs bank Correspondence relating to exports and
imports.
UNIT V
Drafting of Business reports Press reports market reports speech writing.
Theory: 60 marks
Int. 15 marks
Ext. 45 marks
UNIT I
UNIT II
Data Input and Output Control statements: IF, ELSE-IF, GOTO, SWITCH, WHILE,
DOWHILE, FOR, BREAK and CONTINUE.
UNIT III
Functions: Defining and Accessing Arguments recursive functions storage classes Arrays:
Defining and processing Arrays Multidimensional arrays passing arrays to functions Arrays
and strings String functions String Manipulations.
UNIT IV
UNIT V
Data files Opening, closing and processing files files with structures and unions register
variables Bitwise Operations Macros Preprocessing.
Int. 10 marks
Ext. 30 marks
C Practical Programmes
1. Adding two numbers (all cases)
2. Sum of series
3. Ascending and Descending order of numbers using arrays (use it to find largest and
smallest numbers)
4. Sorting of names in alphabetical order.
5. Matrix Operations (Addition, Subtraction, Multiplication use functions).
6. Generating Fibonacci Numbers using recursive functions.
7. String Manipulation without using String functions (String length, String Comparison,
String copy, Palindrome checking)
8. Mean, Standard Deviation, Variance.
9. Correlation regression coefficients.
SEMESTER III
NON MAJOR ELECTIVE I STOCK MARKET PRACTICES
UNIT I
Capital Market Need and importance Structure Primary and Secondary market
UNIT II
New Issue Market Functions Methods of Issue.
UNIT III
Stock Market Functions of Stock Exchanges.
UNIT IV
OTCEI NSE Listing of Securities Procedures, Advantages of Listing Screen
Based Trading Demat Accounts Mechanics of Trading in Stock Exchanges.
UNIT V
Registration of Stock Brokers Role of Merchant bankers Kinds of Brokers,
Speculation.
UNIT I
Definition of Management Functions of management - Contributions of Taylor, Henrri Fayol,
Elton Mayo, Gilbreth, Maslow and Peter Drucker
UNIT II
Planning Nature and Purpose Objectives Types Steps in planning Limitations.
UNIT III
Organising Meaning Departmentation - Delegation of authority
UNIT IV
Communication: Meaning - Characteristics Process Types Barriers to Communication
Effective Communication.
UNIT V
Leadership: Meaning - Characteristics Types - Theories of leadership.
Motivation: Meaning - Theories of motivation: maslow, McGregor X and Y theories.
UNIT II
Materials cost purchase procedure stores procedure receipt and issue of materials storage
organization and layout Inventory control levels of stock, perpetual inventory. ABC
Analysis, EOQ Stores ledger pricing of material issues, FIFO, LIFO, Simple Average &
Weighted Average.
UNIT III
Labour cost Time recording and time booking methods of remuneration and incentive
schemes overtime and idle time labour turnover types causes and remedies.
UNIT IV
Overheads collection, classification, allocation, apportionment, absorption recovery rates
Over & Under absorption cost sheet and cost reconciliation statement.
UNIT V
Methods job costing, contract costing, process costing (Normal loss, Abnormal loss and gains
only) operating costing.
UNIT I
Introduction to Visual Basic: Integrated Development Environment (IDE) features Working
with form properties setting forms properties - introducing form events and form methods.
Variables in Visual Basic: Declaring Variables The Scope of a variable Module level
variables Constants Creating your own constants Scope of a constant converting data
types Arrays Declaring arrays Fixed size arrays Dynamic arrays Preserve keyword
Redim.
UNIT II
Writing Code in Visual Basic: Language constructs For Next, The while loop, Select Case
End Select, Exit statement, With Structure. Introduction to standard controls Command buttons
Text boxes Labels Option buttons Check boxes Frame controls List boxes Combo
boxes Image objects Picture boxes Timer Scroll bars File system controls (Drive,
DirList, File List boxes).
UNIT III
Introduction to Built-in ActiveX control Toolbar The Tree view control The List view
control the Image list control Common Dialog control Status bar control Rich textbox
control Menu editor.
UNIT IV
DDE Properties DDE Methods OLE properties Active Control Creation and Usage and
ActiveX DLL creation and usage Database access Data Control Field control Data grid
record set using SQL to manipulate data Open Data Base Connectivity.
UNIT V
Introduction to . NET - Using Visual Studio Stand alone application web based applications,
Introduction to databases.
UNIT I
Concept of Management Evolution of Management Thought Management Science or Art
Functions Approaches to Management.
UNIT II
Planning Objectives Strategies policies Planning premises Decision making Social
Responsibilities.
UNIT III
Organising nature structure Departmentation Principles of organization Line - staff
conflict Authority Decentralisation Effective organization organization charts - Informal
organizations.
UNIT IV
Leadership Human factors Kinds of Leadership Motivation, Morale Committees and
Group Decisions.
UNIT V
Co-ordination control Delegation communication
UNIT I
Concepts of mutual fund Evaluation of mutual funds Role of mutual funds Types of mutual
funds.
UNIT II
Legal structure of mutual fund Rights and responsibilities of market constituents Fund
mergers and Scheme takeovers.
UNIT III
Role of regulators in India RBI, SEBI Rights and Obligations of the investors.
UNIT IV
Accounting of mutual funds NAV computation Pricing of units Valuation of mutual funds.
UNIT V
Distribution channels Direct marketing Broker Mutual fund schemes in India.
UNIT I
Definition of Accounting Nature, Objectives and Utility of Accounting in Industrial and
Business Enterprise Difference between Book-keeping and Accounting Accounting Concepts
and Conventions.
UNIT II
Double Entry System Rules Advantages and Disadvantages Journal Subsidiary Books.
UNIT III
Ledger Meaning Balancing of Accounts Difference between Journal and Ledger Trial
Balance Objectives Limitations Preparation of Trail Balance.
UNIT IV
Rectification of Errors Objectives Types Methods Bank Reconciliation Statement.
(simple problems only)
UNIT V
Financial Accounts of Sole Trader (with Simple Adjustments).
UNIT I
Company accounts introduction legal provisions regarding issues of shares, applications,
allotment, calls, forfeiture, re-issue, premium and discount accounting entries.
UNIT II
Issue and redemption of debentures and preference shares
UNIT III
Amalgamation, Absorption, nature of purchase nature of merger, external and internal
reconstruction of companies.
UNIT IV
Holding companies account Consolidation of balance sheet (excluding inter company Owings,
cross holdings, chain holding).
UNIT V
Final accounts of banking companies(new format) and Insurance companies(new format).
UNIT I:
Introduction Definition and scope of mercantile law growth and sources of mercantile law
Nature and kinds of contracts offer and acceptance consideration capacity of parties free
consent legality of object and of consideration, Void Agreements contingent contracts
UNIT II:
Performance of contracts Discharge of contracts remedies for breach including specific
performance Quasi contracts.
UNIT III:
Indemnity and Guarantee Bailment and pledge Agency.
UNIT IV:
Laws of sale of Goods
UNIT V:
Law of Negotiable Instruments.
UNIT II:
Electronic Data Interchange Benefits EDI Legal, Security & privacy issues DEI software
implementation value added networks internal information systems work flow atomization
and coordination customization and internal commerce.
UNIT III:
Network security and firewalls client server network security emerging client server security
threats firewalls and network security data and message security encrypted documents and
electronic mail hypertext publishing technology behind the web security and the web.
UNIT IV:
Consumer oriented electronic commerce: consumer oriented applications mercantile process
models mercantile models from the consumers perspective mercantile models from the
merchants perspective.
UNIT V:
Electronic payment systems types digital token based electronic payment system smart
cards & credit card electronic payment systems risk designing electronic payment.
UNIT V:
Capital Budgeting importance payback discounted cash flow net present value
profitability index accounting rate of return.
Theory: 25% Problem: 75%
TEXT BOOKS RECOMMENDED:
1. Management accounting by Dr.R.Ramachandran and Dr.R.Srinivasan sriram
publication
2. Management accounting by S.N.Maheswari Sultan Chand & sons.
3. Management Accounting by R.S.N.Pillai & V.Baghavathi S.Chand & Co.
4. Theory and Problems of management accounting by Khan & Jain TMH.
5. Management accounting by Hingorani & Ramanthan S.Chand & Co.
SEMESTER-VI
CORE COURSE XII INCOME TAX LAW & PRACTICE
UNIT I:
Basic concepts Definition agricultural income person, income, total income, casual, capital
and revenue residential status, incomes exempt from income tax types of assessment
assessment procedure.
UNIT II:
Computation of income under the head Salaries Basis of charge different forms of salary,
allowance perquisites and their valuation deduction from salary provident funds,
superannuation funds.
UNIT III:
Computation of income under the head income from house property basis of charge
determination of annual value income from let-out property self occupied property
deductions allowed from income from house property.
UNIT IV:
Computation of income from profits and gains of business and profession basis of charge
methods of accounting deductions valuation of stock.
UNIT V:
Income from capital gains basis of charge short and long term capital gains computation
indexed cost of acquisition and improvement exemptions chargeability of short and long term
capital gains interest on securities, etc., - income from other sources deduction under Sec
80C Introduction to direct taxes code.
Theory: 25% Problem: 75%
TEXT BOOKS RECOMMENDED:
1. Income tax by Reddy & Reddy, Marghum publications.
2. Income tax by T.T.Gaur & Narang, Kalyani publishers
3. Income tax Law & Practice by Dinakar Pagare Sultan Chand & Sons
4. Income tax by Bhagwati Prasad Vishnu Prakasham publication
SEMESTER-VI
CORE COURSE XIII COMPUTERIZED ACCOUNTING
UNIT I:
Accounting packages: computerized accounting meaning and features advantages and
disadvantages computerized vs manual accounting creating of company grouping of
accounts creation accounts and inventory entering transactions: Vouchers types
numbering deleting and editing vouchers opening and closing balances stock valuation.
UNIT II:
Computerized accounting: computers and financial application, accounting software packages.
An overview of computerized accounting system salient features and significance, concept of
grouping of accounts. Codification of accounts, maintaining the hierarchy of ledger, generating
accounting reports.
UNIT III:
Introduction of tally: starting tally gateway to tally and exit from tally: company creation in
tally, saving the company profile. Alteration / deletion of company, selection of company;
account groups and ledgers hierarchy of account groups and ledgers, reserved account groups,
account groups balance sheet account groups of liabilities, account groups of assets account
groups of profit & loss account account groups of direct income and direct expenses apart from
sale and purchases, indirect income and indirect expenses account masters account groups
creation and account ledgers creating feeding of opening balances alteration / deletion of account
master records feeding of closing stock value
UNIT IV:
Reports: petty cash book trial balance profit and loss account balance sheet group wise =-
accounts wise data range reports preparation of departmental accounts preparation of bank
accounts bank reconciliation statement stock reports budget variance reports transactions
list accounts list.
UNIT V:
Tax accounting: value added tax (VAT): VAT register, VAT reports service tax: service tax
register, service tax reports MS-Excel introduction menus, commands, toolbars and their
icons functions.
(Theory: 60% Practical: 40%)
UNIT V:
UNIT I:
Relationship of banker and customer Definition of the term banker and customer general
relationship special relationship main functions and subsidiary services rendered by banker
agency services and general utility services safe custody deposit letter of credit issue and
payment of demand drafts and foreign bills, merchant banking.
UNIT II:
Operations of bank accounts fixed deposits fixed deposit receipts and its implications,
savings deposit accounts current accounts recurring deposit accounts new deposit savings
schemes introduced by banks super savings package cash certificate, annuity deposit
reinvestment plans perennial premium plan non resident (external) accounts scheme.
UNIT III:
Types of customers, account holders procedure and practice for opening and conducting and
closing of accounts of customers particular of individuals including minor, illiterate persons
married women lunatics drunkards joint stock companies non trading associations
registered and unregistered clubs societies customers attorney executive and administrators
charitable institutions trustees liquidators receivers local authorities steps to be taken
on death, lunacy, bankruptcy winding up in case of Garnishee orders.
UNIT IV:
Paying and collecting bankers rights responsibilities and duties of paying and collecting banker
precautions to be taken in paying and collecting of cheques protection provided to them
nature of protection and conditions to get protection meaning of terms such as payment in
due course recovery of money paid at mistake.
UNIT V:
Pass book and issue of duplicate pass book cheques definition of a cheque requisites of a
cheque drawing of a cheque types of cheque alteration marking crossing different
forms of crossing and their significance loss of cheques in transit legal effect.
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