GURU NANAK COLLEGE

(AUTONOMOUS)
Guru Nanak Salai, Velachery, Chennai – 600 042
Re-Accredited at ‘A – Grade’ by NAAC
(Affiliated to the University of Madras)

BACHELOR OF COMMERCE
B.COM (PROFESSIONAL ACCOUNTING)

(SEMESTER PATTERN WITH CHOICE BASED CREDIT SYSTEM)

Syllabus
(For the Candidates admitted in 2021 –22)
VISION
 To achieve and emerge as a department of academic excellence with overall commitment
in providing gateway to global professional career to students in the field of Commerce,
management and related fields along with real time experience and training program,
enabling them to transform the students to professionals, with a holistic concern for better
life, environment and society.

MISSION
 To impart professional education by maintaining a competitive and strong standard of
education in the related fields of Commerce and Management and to empower the
students to respond to the challenges in the corporate world and fostering innovation by
setting standards to mould the students into competent professionals.

PROGRAMME OUTCOMES
PO1: The Primary objective is to shape the career of students in the fields of commerce and
management by transferring knowledge with professional aspects.
PO2: To enable every student to cope up with the fast changing economic scenario by following 3i
strategy (Inquisitive, Insightful and Imaginative)
PO3: To prepare the students to tackle the challenges at workplace through vocational training, on
the job training Programs, Projects, Internships etc.
PO4: To uplift the young minds towards the betterment of the society being ethically responsible.

PROGRAMME SPECIFIC OUTCOMES

PSO1: To encourage students to become professionally competent by enrolling in courses

such as CA, CMA, CS etc.
PSO2: To mould students into technically sound people through application oriented skill
based & Scenario based learning.
 BACHELOR OF COMMERCE (PROFESSIONAL ACCOUNTING) COURSE STRUCTURE
2021-2022 BATCH
(w.e.f.2021 – 2022)
REGULATIONS
Choice based credit system
As per common Regulations framed by University of Madras

Exam Total Marks

Part Course Title Hours Credit
Hours Internal External

SEMESTER - I
I Language - I Language - I 6 3 3 50 50 100

II English - I English - I 4 3 3 50 50 100

Core I Fundamentals of Accounting 6 4 3 50 50 100

and Book Keeping - I
III Core II Management Concepts 5 4 3 50 50 100

Allied I Economics for Business 5 5 3 50 50 100

NME I NME – Mathematics for 2 2 2 - 100 100

Business
IV Skill Analytical and Logical 2 3 3 - 100 100
Reasoning
Internship – 30 hours* - 1 - - - -

Total Credits – 24, Total Hours/ Week- 30

SEMESTER - II

I Language - Language - II 6 3 3 50 50 100

II
II English - II English - II 4 3 3 50 50 100
Core III Advanced Accounting and 6 4 3 50 50 100
Book Keeping - II
III
Core IV Human Resource Management 4 4 3 50 50 100
Allied II Business Statistics 6 5 3 50 50 100

NME II NME - Fundamentals of 2 2 2 - 100 100

Banking and Insurance
IV Skill Emotional Intelligence 2 3 3 - 100 100

Internship – 60 hours* - 2 - - - -

Total Credits - 24, Total Hours/ Week- 30

 Exam Marks Total
Course Title Hours Credit
Part Hours
Internal External

SEMESTER - III
Core V Commercial and Industrial Law 5 4 3 50 50 100
Core VI Accounting for Corporates - I 6 4 3 50 50 100

Core VII Financial Management 6 4 3 50 50 100

III
Management Information
Core VIII 6 4 3 50 50 100
System

Allied III Operations Management 5 5 3 50 50 100

Skill Business Communication and 2 3 - - 100 100

IV Corporate Ethics
Internship – 30 hours* - 1 - - - -

Total Credits - 24, Total Hours/ Week- 30

SEMESTER - IV

Core IX Accounting for Corporates - II 6 4 3 50 50 100

Core X Company Legal System 6 4 3 50 50 100

Entrepreneurship and Small

Core XI 5 4 3 50 50 100
III Business Management

Core XII On the Job Training – Modular 6 4 - 50 50 100

Form
Information Technology and
Allied IV 5 5 3 100 - 100
Applications

Skill Swayam Online Course - 3 3 - - -

IV EVS Environmental Studies 2 2 - - 100 100

Internship – 60 hours* - 2 - - - -

Total Credits - 26, Total Hours/ Week- 30

19
 Exam Marks Total
Part Course Title Hours Credit
Hours
Internal External
SEMESTER - V

Core XIII Cost and Management 6 4 3 50 50 100

Accounting
Core XIV Tax Management - I 6 4 3 50 50 100
III Core XV Accounting Standards 5 4 3 50 50 100
Core XVI Strategic Management and 5 4 3 50 50 100
Corporate Governance
Elective I - IDE - Office Management & 6 5 3 50 50 100
IDE Methods
Skill Value Education 2 2 2 - 100 100
IV
Internship – 30 hours* - 1 - - - -
Total Credits - 23, Total Hours/ Week- 30

SEMESTER - VI

Core XVII Costing for Accounting 6 4 3 50 50 100

Professionals
Core XVIII Tax Management - II 6 4 3 50 50 100
III Core XIX Auditing and Assurance 6 4 3 50 50 100
Elective II Goods and Services Tax 6 5 3 50 50 100

Elective III Project viva voce 6 5 3 50 50 100

V Extension Activities - 1 - - - -
Total Credits - 23, Total Hours/ Week- 30

Total Credits - 144, Total Hours – 180

*Internship is optional (7 Credits)

20
SEMESTER I

21
 CORE - I
FUNDAMENTALS OF ACCOUNTING AND BOOK KEEPING -I

SUBJECT CODE: PROBLEM MARKS: 100

SEMESTER: I CREDITS: 4 NO.OF HOURS PER
WEEK: 6

COURSE OBJECTIVES
1. To study the basic concepts of accounting process.
2. To foster knowledge on Depreciation Accounting.
3. To acquire knowledge on Accounting for special transactions.
4. To get exposure to Royalty, Investment accounts and Insurance accounts.
5. To understand the procedures of Accounting under Non-profit organization and Single entry system.

UNIT I (18 Hours)

ACCOUNTING PROCESS I
Classification of errors – Rectification of errors - Self-Balancing Ledgers – Preparation of Suspense
Account - Bank Reconciliation Statement. (Simple problems only).

UNIT II (18 Hours)

ACCOUNTING PROCESS II
(COMPULSORY QUESTION)
Depreciation - Meaning – Causes– Different Methods of Depreciation (Straight line, Written Down
value, Sinking Fund) - accounting treatment of depreciation, Change in depreciation methods.
(Simple problems only).

UNIT III (18 Hours)

ACCOUNTING FOR SPECIAL TRANSACTIONS
Meaning of Bills of Exchange and Promissory Notes and their Accounting Treatment- Account
Current – Average Due Date – Sale or Return Account - Meaning and Features of consignment and
joint venture business, accounting treatments for consignment transactions - Accounting treatments
for Joint Venture Accounts(Simple problems only).

UNIT IV (18 Hours)

NON-PROFIT ORGANISATIONS & SINGLE ENTRY
Preparation of Receipt and Payments Account, Income and Expenditure Account
and Balance Sheet of Non Trading Organization (Simple problems only). Preparation of Financial
Statement under Single Entry System including Conversion of Single Entry into Double Entry
System (Simple problems only).

UNIT V (18 Hours)

ROYALTY AND INSURANCE ACCOUNTING
Insurance Claim (Loss of Stock and Loss of Profit)(Simple problems only). – Royalty Accounting
(Simple problems only) – Investment Accounting.

Note: 100 % Problems. No theory questions to be asked.

22
 RECOMMENDED TEXT BOOKS
1. Jain .S.P &Narang .K, Financial Accounting, Kalyani Publishers, Ludhiana
2. Gupta .R.L & Gupta .V.K, Financial Accounting, Sultan Chand & Sons, New Delhi.
3. Reddy T.S &Murthy.A, Financial Accounting, Margham Publications, Chennai.

REFERENCE BOOKS
1. Goel.D.K and Shelly Goel, Financial Accounting, Arya Publications.
2. Maheswari, S. N. and S. K. Maheswari, Financial Accounting, Vikas Publishing House, New Delhi.
3. Bhattacharya Ashish, Financial Accounting, Prentice Hall Inc. Ltd
4. Shukla & Grewal, Advanced Accounting, Sultan Chand & Sons, New Delhi.
5. Tulsian P.C., Financial Accounting, PearsonEducation.

E-LEARNING RESOURCES
1. https://www.accountingtools.com/articles/2017/5/15/basic-accounting-principles
2. https://en.wikipedia.org/wiki/Single-entry_bookkeeping_system
3. https://www.profitbooks.net/what-is-depreciation/
4. https://books.google.co.in/books?isbn=8126909935
5. https://books.google.co.in/books?isbn=9966254455
6. https://books.google.co.in/books?isbn=0470635290

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - -
II - 2 - 1 - 1(Compulsory)
III - 2 - 2 - 1
IV - 2 - 2 - -
V - 2 - 1 - 1
TOTAL - 10 - 8 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

23
 CORE - II

MANAGEMENT CONCEPTS

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: I CREDITS: 4 NO.OF HOURS PER WEEK: 4

COURSE OBJECTIVES
1. To acquire knowledge on basic management concepts
2. To explain the process of management.
3. To outline the concept leadership and its theories
4. To understand the concepts group dynamics
5. To learn about organizational conflicts and strategies to overcome.

UNIT I (10 Hours)

MANAGEMENT CONCEPTS
Introduction of Management - Principles of Scientific Management: Fredrick Taylor - Principles
and Techniques of Management: Henri Fayol - Bureaucratic Management: Max Weber – SMART
Method: Peter F Drucker

UNIT II (16 Hours)

PROCESS OF MANAGEMENT
Planning- definition and characteristics- prerequisities- . Steps - . Purposes – approaches – types –
limitations. Forecasting – meaning- methods- advantages- limitations. Decision-making- meaning-
types of decision - decision-making process – programmed decision-non – programmed decision.
Organising - process of organising. Staffing – meaning and importance- staffing process. Directing-
meaning & importance- principles of direction – supervision – meaning – roles and functions of
supervisor – controlling - the control process - kinds of control- prerequisites of an effective control
system- principles of control- techniques of control. Coordination - meaning- features- principles of
coordination.

UNIT III (12 Hours)

LEADERSHIP AND MOTIVATION
(CASE STUDY)
Meaning – Charecteristics- Qualities of a Successful Leader- Leadership Styles- Leadership
Continuum- Likert’s System of Management - Measures for Developing Leadership Ability of
Managers. Motivation- Meaning- Importance- Theories of Motivation (Maslow’s need hierarchy
theory, Herzberg’s two-factory theory, Theory X and Theory Y by McGregor).

UNIT IV (10 Hours)

GROUP DYNAMICS
Meaning- . Types of Groups- Reasons for Group Formation- Functions of the Group- Stages of
Group Formation - Principles of the Group Dynamics- Features- Group Cohesiveness

UNIT V (12 Hours)

ORGANIZATIONAL CONFLICTS
Meaning of Conflict - Causes of Organizational Conflict - Ways of Managing Conflict in
Organizations - Conflict Control & Organizational Strategy - Causes of Interpersonal Conflict -
Types of Conflict - Strategies of Dealing with Conflict in Organizations - Strategies to Manage
Workplace Conflict
24
RECOMMENDED TEXT BOOKS
1. C B Gupta- Business Organisation & Management
2. Y.K. Bhushan - Principles of Business Organisation
3. Koontz & O-Donnel : Essential of Management

REFERENCE BOOKS
1. Singh & T. N. Chabra : Management Concepts & Practices
2. George R.Terry : Principles of Management
3. Peter F.Drucker : The Practice of Management
4. NeeruVasistha : Principles of Management
5. Kast & R.Seuwing : Organisation & Management

E-LEARNING RESOURCES
1. http://www.12manage.com
2. http://www.businessballs.com
3. http://www.tutotrialspoint.com/management_principles/management_principlestutorial.pdf

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 1 - 1 -
II 2 - 2 - - -
2 - 1 - 1(Compulsory) -
III
IV 2 - 2 - - -
V 2 - 2 - 1 -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

25
 ALLIED-1

ECONOMICS FOR BUSINESS

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: I CREDITS: 4 NO.OF HOURS PER WEEK: 4

COURSE OBJECTIVES
1. To know the basic concepts of Economics
2. To enable the students to acquire knowledge on theory of production and cost
3. To understand the consumer behaviour and business cycle
4. To learn the price determination in different markets
5. To understand the national income and money and its importance

UNIT I (12 Hours)

BASIC CONCEPTS OF ECONOMICS
Introduction to Economics – Meaning of Utility, Wealth, Production, Capital -Problems of an
Economy- Production Possibility Curve - Demand and Supply Functions - Meaning of Demand –
Determinants and distinctions of demand – Law of Demand – Elasticity of Demand – Demand
Forecasting – Supply concepts.

UNIT II (12 Hours)

THEORY OF PRODUCTION AND COST
Theory of Production - meaning –factors- laws of production- law of variable proportion- laws of
returns to scale). Cost of Production - concept of costs, short-run and long-run costs- average and
marginal costs-total, fixed and variable costs

UNIT III (14 Hours)

CONSUMER BEHAVIOUR
(COMPULSORY - CASE STUDY)
Law of Diminishing Marginal utility – Equi-marginal Utility – Indifference Curve analysis -
Business Cycles - Meaning –different phases - Features Causes behind these Cycles.

UNIT IV (12 Hours)

PRICE DETERMINATION IN DIFFERENT MARKETS
Product Pricing: Price and Output Determination under Perfect Competition -
Monopoly – Discriminating monopoly – Monopolistic Competition – Oligopoly –
Pricing objectives and Methods

UNIT V (10 Hours)

NATIONAL INCOME AND MONEY
Gross National Product - Net National Product - Measurement of National Income - Economic
growth and fluctuations - Consumptions, Savings and Investment. Meaning and definition of money
- functions of money - Inflation and effect of inflation on production and distribution of wealth -
Control of Inflation - Money Supply - Liquidity preference and marginal efficiency - Rate of Interest
and Investment

26
RECOMMENDED TEXT BOOKS
1. C.B.Gupta, Management Theory & Practice - Sultan Chand &Sons – New Delhi.
2. L.M.Prasad, Principles & Practice of Mangement – Sulatan Chand &Sons – New Delhi.
3. S.Shankaran, Business Economics - Margham Publications - Ch -17

REFERENCE BOOKS
1. P.C.Tripathi&P.N.Reddy, Principles of Managements – Tata Mc.Graw Hill – New Delhi,
5th Edition
2. Weihrich and Koontz, Management – A Global Perspective, 8thEdition.
3. N.Premavathy, Principles of Mangement – Sri Vishnu Publication – Chennai 8thEdition
4. J.Jayashankar, Business Management - Margham Publications-Chennai

E-LEARNING RESOURCES
1. https://books.google.co.in/books?isbn=0470021128
2. https://books.google.co.in/books?isbn=1451602391
3. https://books.google.co.in/books?isbn=0333961110

GUIDELINES TO THE QUESTION PAPERS ETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 1 - -
II 2 - 2 - 1 -
III 2 - 1 - - -
2 - 2 - 1(Compulsory) -
IV
V 2 - 2 - 1 -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

27
 NON MAJOR ELECTIVE - I
MATHEMATICS FOR BUSINESS

SUBJECT CODE: PROBLEM MARKS: 100

SEMESTER: I CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To acquire knowledge about ratio and proportion, indices and logarithms
2. To enlighten on Set theory, permutations and combinations
3. To learn the concept of Matrices and annuity concept
4. To understand the concepts of equations, sequence and series
5. To study the concepts of calculus.

UNIT I (16 Hours)

RATIO AND PROPORTION, INDICES AND LOGARITHMS
Ratio and Proportion (Business Applications related to Ration and Proportion) Laws of Indices,
Exponents and Logarithms and Anti Logarithms.

UNIT II (18 Hours)

ALGEBRA I
Theory of Sets-Set Theory – Definition, Elements and Types of Sets, Operations on Sets, Relations
and Functions of Sets - Basic concepts of Permutations and Combinations: Introduction, the
Factorial, Permutations, results, Circular Permutations, Permutations with restrictions,
Combinations with standard results.

UNIT III (18 Hours)

ALGEBRA II
(COMPULSORY QUESTION)
Interest and Annuity – Banker’s Discount – Binary Number System. Matrices: Algebra of Matrices,
Inverse of a Matrix and determinants, solving system of equations by Cramer’s Rule (involving not
more than three variables).

UNIT IV (18 Hours)

EQUATIONS, SEQUENCE AND SERIES
Equations: Simultaneous linear equations up to three variables, Quadratic and Cubic equations in one
variable. Introduction Sequences, Series, Arithmetic and Geometric progression, Relationship between
AM and GM and Sum of n terms of special series

UNIT V (20 Hours)

CALCULUS
Constant and variables, Functions, Limit & Continuity - Differentiability & Differentiation, Partial
Differentiation - Derivatives – First order and Second order Derivatives - Maxima & Minima – without
constraints and with constraints using Lagrange transform - Indefinite Integrals: as primitives,
integration by substitution, integration by part - Definite Integrals: evaluation of standard integrals, area
under curve

28
RECOMMENDED TEXT BOOKS
1. Business Mathematics – P.R.Vittal
2. Business Mathematics – D.C. Sancheti and V.K. Kapoor

REFERENCE BOOKS
1. Business Mathematics – B.M. Agarwal
2. Business Mathematics – R.S. Soni

GUIDELINES TO THE QUESTION PAPERS ETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for Problems

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - -
II - 2 - 1 - 1(Compulsory)
III - 2 - 2 - 1
IV - 2 - 2 - -
V - 2 - 1 - 1
TOTAL - 10 - 8 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

29
 SKILL

ANALYTICAL AND LOGICAL REASONING

SUBJECT CODE : PROBLEM MARKS : 100

SEMESTER : I CREDITS : 2 NO. OF HOURS PER WEEK : 2

COURSE OBJECTIVES
1. To enable students to learn to describe the problem – solving process
2. To make the students identify various problem – solving techniques and apply
these in solving business problems
3. To understand thinking model sand practice exercises to help in thinking outside-the-
box and generate a larger solutions pace
4. To understand creativity and blocks to creativity
5. To arrive at objective, well-reasoned decisions in a reasonable time.

UNIT I (6 Hours)
Logical reasoning Introduction – Number Series

UNIT II (6 Hours)
Statement and assumptions – Statement and conclusion

UNIT III (6 Hours)

Verbal reasoning – Coding and Decoding (with alpha numeric characters) -
Reasoning Blood Relationship

UNIT IV (6 Hours)
Direction Sense Test–Data Interpretation from bar chart, pie chart.

UNIT V (6 Hours)
Venn Diagrams– Image Series

30
RECOMMENDED TEXT BOOKS
1. Logical and Analytical Reasoning –A.K. Gupta–Ramesh publishing house 2016 Paper Back
edition

REFERENCE BOOKS
1. A Modern Approach to verbal and non-verbal reasoning – Revised edition by R.S.
Agarwal – Publisher–S. Chandand Company Pvt. Ltd.

E-LEARNING RESOURCES
1. http://www.careerguide.co.in/search/label/Reasoning
2. http://www.indiabix.com/logical-reasoning

GUIDELINES TO THE QUESTION PAPERS ETTERS

Question Paper Pattern

Section Question Component Numbers Marks Total

A Multiple Choice Questions 1-50 1 50

Break up of questions for Problems

No. of
Sections Units
Problems
Unit– 1 10
Unit– 2 10
Section A Unit– 3 10
Unit– 4 10
Unit– 5 10

31
SEMESTER II

32
 CORE - III

ADVANCED ACCOUNTING AND BOOK KEEPING – II

SUBJECT CODE: PROBLEM MARKS: 100

SEMESTER: II CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To explain the concept of Hire purchase transactions, calculation of interests and various
accounting treatments of Hire purchase & Installments system.
2. To demonstrate the accounting procedure for Branch Accounts under debtors system and
stock& debtors system.
3. To compile the accounting procedure for admission, retirement and death of the partners.
4. To analyze the accounting treatment of dissolution of partnership
5. To train on the practical application of various techniques learnt in Tally Package

UNIT I (18 Hours)

HIRE PURCHASE SYSTEM
Hire Purchase System – Introduction- Accounting Procedure for high value goods-
Default and Repossession –Accounting treatment for goods of small value-
Hire Purchase Trading Account- Instalment Purchase System – Meaning,
Accounting Treatment

UNIT II (18 Hours)

BRANCH ACCOUNTING
Branch Accounting- Debtors system, Stock and debtors system, Independent branch – Departmental
accounts – Inter-departmental transfers

UNIT III (17 Hours)

PARTNERSHIP ACCOUNTING – I
(COMPULSORY QUESTION)
Partnership Accounts- Admission, Retirement, Admission cum Retirement,
Death of a Partner (excluding individual & joint life policies)

UNIT IV (19 Hours)

PARTNERSHIP ACCOUNTING - II
Dissolution-Insolvency of a partner-Garner vs. Murray -Insolvency of more than one and all partners
– Piecemeal Distribution –Proportionate Capital Method and Maximum Loss method

UNIT V (18 Hours)

Introduction to Operating system –Windows - File manager –location and identification– safeguards
-Tally Package: Configuration of Tally; Tally screens and menus - Company Information – creating,
selecting, altering, closing a company - Accounting Information – creating, displaying, altering and
deleting groups and ledgers - Introduction to cost – creating, displaying, altering and deleting cost
centres and cost categories - Reports – displaying different types of accounting and inventory
reports, changing display format of reports, printing reports - Introduction to ERP and SAP
Note: 100 % Problems. No theory questions to be asked.

33
RECOMMENDED TEXT BOOKS
1. Jain .S.P &Narang .K,Financial Accounting, Kalyani Publishers, Ludhiana
2. Reddy T.S &Murthy.A, Financial Accounting, Margham Publications, Chennai.
3. Gupta .R.L & Gupta .V.K, Financial Accounting, Sultan Chand & Sons, New Delhi.

REFERENCE BOOKS:
1. Goel.D.K and Shelly Goel, Financial Accounting, Arya Publications.
2. Maheswari, S. N. and S. K. Maheswari, Financial Accounting, Vikas Publishing House, New
Delhi.
3. Bhattacharya Ashish, Financial Accounting, Prentice Hall Inc. Ltd
4. Shukla & Grewal, Advanced Accounting, Sultan Chand & Sons, New Delhi.
5. Tulsian P.C., Financial Accounting, Pearson Education.

E-LEARNING RESOURCES
1. https://books.google.co.in/books?isbn=8126909935
2. https://books.google.co.in/books?isbn=9966254455
3. https://books.google.co.in/books?isbn=0470635290

GUIDELINES TO THE QUESTION PAPERS ETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - 1
II - 2 - 2 - 1
III - 2 - 1 - 1(Compulsory)
IV - 2 - 1 - -
V 2 - 2 - - -
TOTAL 2 8 2 8 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

34
 CORE - IV

HUMAN RESOURCE MANAGEMENT

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: II CREDITS: 4 NO.OF HOURS PER WEEK: 4

COURSE OBJECTIVES
1. To develop an understanding about the basic concepts of human resource management.
2. To determine the various methods of acquisition of human resource in business.
3. To provide an insight on the various modes of training and development.
4. To understand the performance appraisal and compensation management.
5. To explain the emerging horizons in the field of HRM

UNIT I (10 Hours)

HUMAN RESOURCE MANAGEMENT
Concept and functions; Role, status and competencies of HR manager; HR policies; Evolution of
HRM; Emerging challenges of human resource management - Workforce diversity, empowerment,
downsizing, VRS, work life balance.

UNIT II (12 Hours)

ACQUISITION OF HUMAN RESOURCE
Human resource planning- Quantitative and qualitative dimensions; Job analysis – Job description
and job specification; Recruitment – concept and sources; Selection – concept and process; Test and
interview; Placement, induction and socialization; Retention.
UNIT III (14 Hours)
TRAINING AND DEVELOPMENT
(COMPULSORY CASE STUDY)
Concept and importance; Role specific and competency based training; Training and development
methods – Apprenticeship, understudy, job rotation, vestibule training, case study, role playing,
sensitivity training, In-basket, management games, conferences and seminars, coaching and
mentoring, management development programs; Training process outsourcing.

UNIT IV (12 Hours)

PERFORMANCE APPRAISAL AND COMPENSATION MANAGEMENT
Performance appraisal- Nature, objectives and process; Performance management; Methods of
performance appraisal; Potential appraisal; Employee counselling; Job changes - Transfers and
promotions, Human resource audit; Compensation - Concept and policies, Base and supplementary
compensation; Individual, group and organization incentive plans; Fringe benefits; Performance
linked compensation; Employee stock option; Pay band compensation system; Job evaluation.

UNIT V (12 Hours)

MAINTENANCE OF EMPLOYEES AND EMERGING HORIZONS OF HRM
Employee health and safety; Employee welfare; Social security (excluding legal provisions);
Employer-employee relations- An overview; Grievance handling and redressal; Industrial disputes:
Causes and settlement machinery; e-HRM; Human Resource Information System and e-HRM;
Impact of HRM practices on organisational performance; HR audit, Contemporary issues in human
resource management.

35
RECOMMENDED TEXT BOOKS
1. Gupta, C.B., Human Resource Management, Sultan Chand & Sons, Delhi.
2. Mondy, A. W. and Noe, R. M., Human Resource Management, Pearson Education.
3. Decenzo, D.A. and Robbins, S. P., Fundamentals of Human Resource Management, Wiley,
India.

REFERENCE BOOKS
1. Dessler, G. and Varkkey, B., Human Resource Management, Pearson Education, Delhi.
2. Chhabra, T.N., Human Resource Management, Dhanpat Rai & Co., Delhi.
3. Aswathappa, K., Human Resource Management, Tata McGraw-Hill, New Delhi.
4. French, W. L., Human Resource Management, HaughtenMiffin, Boston.
5. Rao, V. S. P., Human Resource Management: Text and Cases, Excel Books.

GUIDELINES TO THE QUESTION PAPERS ETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - - -
II 2 - 1 - 1 -
2 - 2 - 1(Compulsory) -
III
IV 2 - 2 - - -
V 2 - 2 - 1 -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

36
 ALLIED - II

BUSINESS STATISTICS

SUBJECT CODE: PROBLEM MARKS: 100

SEMESTER: II CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To understand about statistical description of data.
2. To acquire knowledge about central tendency and dispersion.
3. To know about Probability and Theoretical Distributions
4. To learn about Correlation and Regression.
5. To enhance the knowledge on Index Numbers and Time Series.

UNIT I (15 Hours)

STATISTICAL DESCRIPTION OF DATA
Statistical Representation of Data, Diagrammatic representation of data, Frequency distribution,
Graphical representation of Frequency Distribution – Histogram, Frequency Polygon, Ogive, Pie-
chart.

UNIT II (21 Hours)

CENTRAL TENDENCY AND DISPERSION
(COMPULSORY QUESTION)
Measures of Central Tendency and Dispersion: Mean Median, Mode, Mean Deviation, Quartiles and
Quartile Deviation, Standard Deviation, Co-efficient of Variation, Coefficient of Quartile Deviation.

UNIT III (20 Hours)

PROBABILITY AND THEORETICAL DISTRIBUTIONS
Probability: Independent and dependent events; mutually exclusive events. Total and Compound
Probability and Mathematical Expectation. Theoretical Distributions: Binomial Distribution, Poisson
distribution – Basic application and Normal Distribution – Basic applications.

UNIT IV (18 Hours)

CORRELATION AND REGRESSION
Correlation and Regression: Scatter diagram, Karl Pearson’s Coefficient of Correlation Rank
Correlation, Probable Error and Probable limits. Regression lines, Regression equations, Regression
coefficients.

UNIT V (16 Hours)

INDEX NUMBERS AND TIME SERIES
Index Numbers: Uses of Index Numbers, Problems involved in construction of Index Numbers,
Methods of construction of Index Numbers. Time Series Analysis – Components of Time Series and
Calculation of Trend by Moving Average Method.

Note: 100 % Problems. No theory questions to be asked.

37
RECOMMENDED TEXT BOOKS
1. Statistical Methods – S.P. Gupta, Sultan.
2. Statistics - Elhance

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - -
II - 2 - 2 - 1(Compulsory)
III - 2 - 2 - 1
IV - 2 - 1 - -
V - 2 - 2 - 1
TOTAL - 10 - 8 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

38
 NON MAJOR ELECTIVE – II
FUNDAMENTALS OF BANKING AND INSURANCE

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: II CREDITS: 4 NO.OF HOURS PER WEEK: 4

COURSE OBJECTIVES
1. To explain the introduction to banking.
2. To demonstrate the practical approach in banking
3. To understand the concepts of Negotiable Instruments Act, 1881.
4. To learn about introduction of insurance
5. To discuss on insurance regulations.

UNIT I (12 Hours)

INTRODUCTION TO BANKING
Evolution of banking - Meaning and definition of bank- Evolution of banking in India- Functions of
Bank- central banking - functions and role of RBI- E-banking- risk management for e-banking-
Mobile banking – telephone banking – ATM – electronic money – electronic funds transfer – Indian
Financial Network (INFINET)

UNIT II (12 Hours)

PRACTICAL APPROACH IN BANKING
Opening bank accounts – type of bank accounts – FDR – pay-in-slip book – donation mortis cause –
bank customer – special type of customers – bank lending – sources and factors of lending –
negotiable instruments

UNIT III (12 Hours)

NEGOTIABLE INSTRUMENTS ACT, 1881
(CASE LAW)
Definition and features of Negotiable Instrument – types of Negotiable instrument - Crossing,
Endorsement and Material Alteration - Rights and liabilities of Parties - Dishonor of a Negotiable
Instrument.

UNIT IV (12 Hours)

INTRODUCTION TO INSURANCE
Meaning & Definition of insurance - Importance of Life & general Insurance- General Insurance
Meaning - Principles- Functions of general Insurance.
Life Insurance - Meaning- Need-& Principles of life insurance. Various types of policy. Working of
life Insurance Corporation, Career options in insurance Business

UNIT V (12 Hours)

INSURANCE REGULATIONS
Government regulation of insurance sector - IRA - Privatization of insurance business in India.
Meaning& Imp.- Hazards- Protection- Social security- Type of Risks & Accidents. Procedure for
Settlement of Claims.

39
RECOMMENDED TEXTBOOKS
1. K.P.M. Sundharam, Money, Banking & International Trade - Sulltan Chand & Sons - New Delhi.
2. Dr. S. GURUSAMY, Tata McGraw Hill, New Delhi
3. Insurance- Principles &Practises of Insurance – G.S. Pande.
4. Insurance- Principles &Practises- M.N. Mishra

REFERENCE BOOK
1. S.V. Vasudevan, Theory of Banking - S.Chand& Company Ltd., - New Delhi.
2. K.P.M. Sundharam, P.N. Varshney, Banking Theory Law & Practice - Sultan Chand &Sons -New Delhi.
3. Insurance- Principles &Practises - C. Gopalkrishna.
4. Life Insurance in India - G.R. Desai.
5. Theory & Practice of Life Insurance – Mitra.
GUIDELINES TO THE QUESTION PAPER SETTERS
Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for Theory

No. of
Sections Units
Theory
Unit– 1 1
Unit– 2 2
Section A Unit– 3 2
Unit– 4 2
Unit– 5 1

40
 SKILL
EMOTIONAL INTELLIGENCE

SUBJECT CODE : THEORY MARKS : 100

SEMESTER : II CREDITS : 2 NO. OF HOURS PER WEEK : 2

COURSE OBJECTIVES
1. To evoke knowledge amongst students on EmotionalIntelligence.
2. To make students understand the importance of self-awareness andself-development.
3. To outline the Students about Positive and Negativetraits.
4. To demonstrate about self-Analysis.

UNIT I (6 Hours)
Introduction -Emotional Intelligence –Meaning, Benefits, Importance of emotions - Self-
awareness and Competencies Psychological Needs. EQ vs IQ.

UNIT II (6 Hours)
Personality Analysis -Distinct Personality Type-Hand writing Analysis, Colour preference,
listening, Profile, Self Esteem, Will power, Confidence

UNIT III (6 Hours)

Negative Traits - Anger Management -Negative Syndrome and Attitude-Negative thinking-
Guilt Quotient Stress and Emotion, Adapting to Loneliness

UNIT IV (6 Hours)
Positive Traits-Humor and Happiness- Empathetic ability-Sensitivity profile-
Empowered personality, Self-Empowerment

UNIT V (6 Hours)
Self-analysis: Psychological growth and adjustment- Personal Development plan-
Successful negotiator Personal SWOT Analysis, Celebrating Life .

RECOMMENDED TEXTBOOKS
1. What’s Your Emotional IQ, Dr.AparnaChattopadhyay,PustakMahal,May2004.
2. Emotional Intelligence In A Week,JillDann,Hodder& Stoughton,10Edition,2007.

REFERENCE BOOK
1. Emotional Intelligence: Why It Can Matter More Than IQ Paperback – September 27,
2005by Daniel Goleman

E-LEARNING RESOURCES
1. www.psychology.ccsu.edu/engwall/Emotional%20Intelligence.ppt
2. www.personality_project.org
3. www.donblake.com/module5/resources/emotionalintelligence.doc

41
 GUIDELINES TO THE QUESTION PAPER SETTERS
Question Paper Pattern

Section Question Component Numbers Marks Total

A Descriptive Questions 1-8 50
Answer any 5 out of 8 10
TOTAL MARKS 50

Breakup of questions for Theory

Sections Units No. of

Theory
Unit– 1 1
Unit– 2 2
Section A Unit– 3 2
Unit– 4 2
Unit– 5 1

42
SEMESTER III

43
 CORE - V

CORE V: COMMERCIAL & INDUSTRIAL LAW

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: III CREDITS: 4 NO.OF HOURS PER WEEK: 5

COURSE OBJECTIVES
1. To understand about the Indian Contract Act.
2. To learn about special contracts
3. To acquire knowledge on Sale of Goods Act.
4. To understand about Partnership Act and LLP.
5. To acquire knowledge on important industrial laws

UNIT I (18 Hours)

INDIAN CONTRACTS ACT, 1872 (CASE LAW)
Essential elements of a contract -Types of agreement E-contracts - Quasi-contracts, contingent
contracts, termination or discharge of contracts

UNIT II (15 Hours)

SPECIAL CONTRACTS
Contract of Agency – Creation – classification of Agents – Principal Agent relationships –
Delegation of authority – Personal liability of agent – Termination of agency. Indemnity –
Guarantee – Bailment – Pledge – Lien – Hypothecation – Charge – Mortgage

UNIT III (12 Hours)

SALE OF GOODS ACT, 1930
Definition - Transfer of ownership - Conditions and Warranties - Performance of the Contract of
Sale - Rights of Unpaid Vendor - Auction Sales

UNIT IV (12 Hours)

INDIAN PARTNERSHIP ACT and LIMITED LIABILITY PARTNERSHIP ACT
Indian Partnership Act, 1932 - Nature of Partnership -Rights and liabilities of Partners - Formation,
Reconstitution and Dissolution of Firms. Limited Liability Partnership Act, 2008 - Concept,
formation, membership, functioning - Dissolution

UNIT V (18 Hours)

LAWS RELATING TO EMPLOYEES
Laws relating to Employees: Factories Act,1948 - Industrial Disputes Act,1947 -Workmen’s
Compensation Act,1923 -Payment of Wages Act, 1936 and Minimum Wages Act,1948 - Payment
of Bonus Act, 1965 and Payment of Gratuity Act, 1972 -Employees State Insurance (E.S.I)Act,
1950 -Provident Fund (P.F.) Act, 1952 - The Child Employee (Prohibition and Regulation) Act,
1986

44
RECOMMENDED TEXTBOOKS
1.N.D. KAPOOR, Elements of Mercantile Law, Sultan Chand &Co
2. N.D. KAPOOR, Business Laws, Sultan Chand &Co
3. KRISHNAN NAIR, Law of Contracts, Orient Longman Publishers.

REFERENCE BOOKS
1..Dr. M.R. Srinivasan, Business Law 2nd Ed Margham Publication, Chennai
2. P.C. Tulsian Business Laws, Tata McGraw Hill, New Delhi
3. R.S.N Pillai and Bhagavathi, Business Law, S. Chand & Co., New Delhi

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1(Compulsory) -
II 2 - 2 - 1 -
2 - 2 - - -
III
IV 2 - 1 - 1 -
V 2 - 1 - - -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

45
 CORE-VI
ACCOUNTING FOR CORPORATES - I
SUBJECT CODE: PROBLEM MARKS: 100
SEMESTER: III CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSEOBJECTIVES

1. To enable the students to acquire sound knowledge of accounting for shares and debentures
2. To apply the accounting skills on business combinations and corporate restructuring
3. To demonstrate the presentation of financial statements.
4. To analyse the concept of internal reconstruction and price level changes.
5. To learn the concept of liquidation.

UNIT I (18 Hours)

ACCOUNTING FOR SHARES AND DEBENTURES
Advanced problems in issue and buy back of shares and debentures – underwriting of shares and
Debentures

UNIT II (18 Hours)

BUSINESS COMBINATIONS AND CORPORATE RESTRUCTURING (COMPULSORY
QUESTION)
Problems for business acquisition, Amalgamation (excluding problems of amalgamation of inter-
company holding)

UNIT III (21 Hours)

PRESENTATION OF FINANCIAL STATEMENTS
Final Accounts of joint stock companies as per new guidelines– divisible profits, managerial
remuneration, profits prior to incorporation - Legal requirements

UNIT IV (18 Hours)

INTERNAL RECONSTRUCTION AND PRICE LEVEL CHANGES
Alteration of share capital and internal reconstruction - Accounting for price level changes.

UNIT V (15 Hours)

LIQUIDATION
Liquidation of joint stock companies – statement of affairs and deficiency account – Liquidator’s
statement of account

Note: 100 % Problems. No theory questions to be asked

46
RECOMMENDED TEXT BOOKS
1.M.C. Shukla & T.S. Grewal, Advanced Accounting, S.Chand& Co. Ltd. New Delhi
2. P. Jain and K.L Narang, Corporate Accounting, Kalyani Publishers, New Delhi

REFERENCE BOOKS
1. R.L. Gupta and M. Radhaswamy, Advanced Accounting, Sultan Chand & Sons, New Delhi
2. S. N. Maheswari, Advanced Accounting, Sultan Chand & Sons, New Delhi

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - 1
II - 2 - 1 - 1(Compulsory)
III - 2 - 2 - 1
IV - 2 - 2 - -
V - 2 - 1 - -
TOTAL - 10 - 8 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

47
 CORE -VII

FINANCIAL MANAGEMENT

SUBJECT CODE: THEORY & PROBLEM MARKS: 100

SEMESTER: III CREDITS: 4 NO.OF HOURS PER WEEK: 5

COURSE OBJECTIVES
1. To provide introduction to financial management.
2. To analyse the concepts of cost of capital, leverages and capital structure.
3. To demonstrate the various types of capital budgeting.
4. To discuss on dividend policies.
5. To understand the sources of finance and financial markets.

UNIT I (15 Hours)

INTRODUCTION TO FINANACIAL MANAGEMENT
Financial management –Introduction, scope-finance and other related disciplines-Financial
Functions - Financial Goals: Profit Maximization vs. Wealth Maximization – Concept of time value
of money – computation of Time value of money

UNIT II (15 Hours)

COST OF CAPITAL, LEVERAGES AND CAPITAL STRUCTURE
Concept of Cost of Capital - Measures of Specific and Overall cost of capital (Simple problems
only) - Financing Decision – Leverage-Operating, Financial and combined (Simple problems only)
- Determinants of Capital structure – Methods in computation of capital structure- NOI, NI and MM
approach (Simple problems only)

UNIT III (15 Hours)

CAPITAL BUDGETING (COMPULSORY QUESTION)
Capital Budgeting- Estimating cash flows- Evaluation Techniques, Traditional and Discounted cash
flow techniques (Risk analysis Excluded). (Simple problems only)

UNIT IV (15 Hours)

DIVIDEND POLICIES
Dividend Decision: Factors determining dividend policy- stable dividend policy-stock dividend –
Working Capital Management: Need for working capital –Determinants of working capital-
computation of working capital-management of cash, Inventory, Accounts Receivable and
Accounts Payable (Simple problems only)

UNIT V (15 Hours)

SOURCES OF FINANCING& FINANCIAL MARKETS
Sources of financing - Short term and Long term Capitalization - over and under Capitalization
.Financial markets - Money market - capital market - Recent Trends in capital market - Mutual
Funds -Factories - Forecasting – Depositories. (Theory)

Note: 80 % Problem & 20% Theory questions to be asked.

48
RECOMMENDED TEXT BOOKS
1. Murthy - Financial Management – Margham Publications
2. M.Y.Khan and P.K.Jain - Basic Financial Management

REFERENCE BOOKS
1. I.M.Pandey– Financial Management
2. S.M.Maheswari- Financial Management

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and Letter writing

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - 1
II - 2 - 2 - -
III - 2 - 1 - 1(Compulsory)
IV - 2 - 1 - -
V 2 - 2 - - 1
TOTAL 2 8 2 6 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

49
 CORE -VIII

MANAGEMENT INFORMATION SYSTEM

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: III CREDITS: 5 NO. OF HOURS PER WEEK : 5

COURSE OBJECTIVES
1. To understand an overview of management information systems (mis).
2. To lay down the foundation of information system.
3. To analyze the knowledge on concept of planning & control in mis.
4. To explain the business applications of information technology.
5. To understand the advanced technical concepts

UNIT I (15 Hours)

AN OVERVIEW OF MANAGEMENT INFORMATION SYSTEMS (MIS)
(CASE STUDY)
Concept & Definition of MIS - MIS Vs. Data Processing - MIS & Decision Support Systems - MIS
& Information Resources Management - End User Computing – MIS Structure - Managerial View
of IS – Functions of Management - Management Role - Levels of Management.

UNIT II (15 Hours)

FOUNDATION OF INFORMATION SYSTEMS
Introduction to Information System in Business - Fundamentals of Information Systems - Solving
Business Problems with Information Systems - Types of Information Systems, Effectiveness and
Efficiency Criteria in Information System - Frame Work For IS - Sequence of Development of IS.

UNIT III (15 Hours)

CONCEPT OF PLANNING & CONTROL:
Concept of Organizational Planning - Planning Process - Computational Support for Planning -
Characteristics of Control Process - Nature of Control in an Organization. IS Planning –
Determination of Information Requirements - Business Systems Planning - End Means Analysis -
Organizing the Plan.

UNIT IV (15 Hours)

BUSINESS APPLICATIONS OF INFORMATION TECHNOLOGY
Internet & Electronic Commerce – Intranet - Extranet & Enterprise Solutions - Information System
for Business Operations - Information System for Managerial Decision Support - Information
System for Strategic Advantage.

UNIT V (15 Hours)

ADVANCED CONCEPTS
Supply Chain Management - Customer Relationship Management and Procurement Management -
Systems Analysis and Design – System Development Life Cycle – Prototyping – Project
Management - Cost Benefit Analysis - Detailed Design - Implementation.

50
RECOMMENDED TEXT BOOKS
1. Management Information System: CVS. Murthy, HPH.
2. Management Information System: O Brian, TMH

REFERENCE BOOKS
1. Management Information System: Gordon B.Davis& Margrethe H.Olson, TMH.
2. Information System for Modern Management: Murdick, PHI.
3. Management Information System: Jawadekar, TMH.

`GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 1 - 1(Compulsory) -
II 2 - 2 - - -
2 - 2 - 1 -
III
IV 2 - 2 - 1 -
V 2 - 1 - - -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

51
 ALLIED – III
OPERATIONS MANAGEMENT

SUBJECT CODE: THEORY AND PROBLEM MARKS: 100

SEMESTER: III CREDITS: 4 NO. OF HOURS PER WEEK : 5

COURSE OBJECTIVES
1. To learn about operations planning.
2. To demonstrate the designing of operational systems and control.
3. To analyze the necessity of production planning and control.
4. To explain the overview of production and quality management.
5. To understand project management

UNIT I (15 Hours)

OPERATIONS PLANNING
Meaning of forecasting - Steps in forecasting- Forecasting Methods– capacity planning -
Capacity Planning Decisions- Capacity Requirement Planning Strategie- Steps in Location
Selection- importance of layout decision- Plant Layout- Principles:\, importance – Aggregate
planning strategies – Material requirements planning(MRP) – Manufacturing resource planning
(MRP II)– Enterprise Resources Planning- Economic Batch quantity.

UNIT II (15 Hours)

DESIGNING OF OPERATIONAL SYSTEMS AND CONTROL
Importance- Characteristics of Product Design- objectives- factors influencing Product Design,
Process strategies - Product Life Cycle – Process Planning – selection of process

UNIT III (15 Hours)

PRODUCTION PLANNING AND CONTROL
Objectives of production planning and control- functions of project control- types of project
control- Time study, Work study, Method study - Assignment Technique- Principles of
Scheduling- Queuing System- Simulation- Transportation Model and Linear Programming
Technique (Formulation of equations only).

UNIT IV (15 Hours)

PRODUCTIVITY AND QUALITY MANAGEMENT
Overview of JIT-Measurement techniques of productivity index, Methods of improving
productivity – Overview to TQM -Outline of ISO standards.

UNIT V (15 Hours)

PROJECT MANAGEMENT
(COMPULSORY QUESTION)

Project life cycle –PERT and CPM.

Note: 60% Theory & 40% Problem questions to be asked.

52
RECOMMENDED TEXT BOOKS
1. S.A. Chunawala, Productions & Operations Management.
2. PanneerSelvam, Productions & Operations Management.

REFERENCE BOOKS
1. O.P. Khanna, Industrial Engineering and Management
2. S. N Chary, Productions & Operations Management

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - - -
II 2 - 2 - 1 -
III 2 - 2 - - 1
IV - 2 - 2 - -
V 2 - - - - 1(Compulsory)
TOTAL 8 2 6 2 1 2
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

53
 SKILL
BUSINESS COMMUNICATION AND CORPORATE ETHICS

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: III CREDITS: 4 NO. OF HOURS PER WEEK : 4

COURSE OBJECTIVES
1. To inherit the knowledge on introduction to communication.
2. To analyse the different types of communication.
3. To demonstrate the knowledge communication in business environment
4. To learn the basic understanding of legal deeds and documents.
5. To make the students to understand the concept of business ethics.

UNIT I (12 Hours)

INTRODUCTION TO COMMUNICATION
Concept of Communication – Meaning, Definition, Process, Need, Feedback, Principles of effective
Communication – Barriers to Communication: Physical, Semantic/Language, Socio-Cultural and
Psychological Barriers - Ways to overcome these Barriers.

UNIT II (12 Hours)

TYPES OF COMMUNICATION
(CASE STUDY)
Types of Communication: Verbal, Non-verbal. Channels of Communication: Formal and Informal—
Vertical, Horizontal, Diagonal, Grapevine. Personnel correspondence - Job Application Letter and
Resume Letter of Acceptance of Job Offer, Inter-Office-Memo, Letter of Resignation. Business
Correspondence: Trade Letters – (Inquiry, Order, Credit and Status Enquiry, Complaints, Claims,
Sales Letters, promotional leaflets and fliers).

UNIT III (12 Hours)

COMMUNICATION IN BUSINESS ENVIRONMENT
Report Writing – Agenda, Minutes of Meeting – Memorandum – Office Order – Circular Notes-
Correspondence with shareholders –Correspondence with directors.

UNIT IV (12 Hours)

BASIC UNDERSTANDING OF LEGAL DEEDS AND DOCUMENTS
Partnership deed - Power of Attorney - Lease deed - Affidavit - Indemnity bond - Gift deed -
Memorandum and articles of association of a company - Annual Report of a company

UNIT V (12 Hours)

BUSINESS ETHICS
Principles of Business Ethics- Benefits of Corporate Social Responsibility- Work place ethics-
Communication ethics- Ethics in Marketing. Consumer protection , Accounting & Finance.

RECOMMENDED TEXT BOOKS

1. N.S. Raghunthan, B. Santhanam – Margham Publications,Chennai,3rd Edition
2. C.B. Gupta, Business communication, Organisation and Management, 2014.
3. R.C.Sekhar – Ethical Choices in Business – Response Books, 2002

54
REFERENCE BOOKS
1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication - Sultan Chand & Sons - New Delhi.
2. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Pearson Education Private Ltd. - New Delhi.
4. Penrose, Raspberry, Myers, Advanced Business Communication - Bangalore.
5. Mary Ellen Guffey, Business Communication – Process and Product - International Thomson Publishing -
Ohio.
6. Corporate Governance and business Ethics by All India Management Association – Excel Books
7. 3. William H. Shaw, Business Ethics – Thomson Publications

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL
A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 1 - 1 -
II 2 - 2 - - -
2 - 1 - 1(Compulsory) -
III
IV 2 - 2 - - -
V 2 - 2 - 1 -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

55
SEMESTER IV

56
 CORE - IX
ACCOUNTING FOR CORPORATES - II

SUBJECT CODE: PROBLEM MARKS: 100

SEMESTER: IV CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To understand Valuation of Goodwill & Shares
2. To learn the accounting of mergers and acquisition of businesses.
3. To study about accounting of holding companies.
4. To learn Banking Company Accounts
5. To understand Insurance Company Accounts

UNIT I (15 Hours)

VALUATION OF GOODWILL & SHARES
Valuation of Goodwill & Shares
UNIT II (18 Hours)
MERGERS AND AMALGAMATION
Accounting for Mergers and Amalgamation- Absorption

UNIT III (21 Hours)

ACCOUNTING OF HOLDING COMPANIES (COMPULSORY QUESTIONS)
Holding Companies – consolidation of Balance sheet – treatment of mutual Owings, contingent
liabilities –unrealized profit – revaluation of assets – bonus issue and payment of dividend
(intercompany holdings excluded)

UNIT IV (18 Hours)

BANKING COMPANY ACCOUNTS
Banking Company Accounts
UNIT V (18 Hours)
INSURANCE COMPANY ACCOUNTS
Insurance Company Accounts – Life Insurance and General Insurance under IRDA 2000

Note: 100 % Problems. No theory questions to be asked

RECOMMENDED TEXT BOOKS

1. Corporate Accounting - R.L.Gupta&Radhasamy – Sulthan Chand.
2. Corporate Accounting- T.S.Reddy&A.Murthy –MarghamPublication.

REFERENCE BOOKS
1. Company Accounts - Jain &Narang –KalyaniPublishers.
2. Company Accounts – S.N.Maheshwari&S.K.Maheshwari – Vikas Publication.

57
 GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - 1
II - 2 - 2 - -
III - 2 - 2 - 1(Compulsory)
IV - 2 - 1 - 1
V - 2 - 1 - -
TOTAL - 10 - 8 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

58
 CORE -X
COMPANY LEGAL SYSTEM

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: IV CREDITS: 4 NO.OF HOURS PER WEEK: 5

COURSE OBJECTIVES
1. To understand about the company, types and incorporation procedure.
2. To demonstrate the documents necessary for a company.
3. To learn about members and procedure of different types of meetings.
4. To understand about administration and management of a company.
5. To study about the modes and procedures for winding up of company.

UNIT I (18 Hours)

INTRODUCTION
(COMPULSORY CASE LAW)
Definition- Characteristics of a company- lifting of corporate veil; types of companies including
one person company- small company- associate company- dormant company- producer company-
association not for profit-illegal association- formation of company- promoters and their legal
position- pre incorporation contract and provisional contracts- Process of incorporation of a
company.

UNIT II (12 Hours)

DOCUMENTS
Memorandum of association and its alteration - articles of association and its alteration- doctrines of
ultra vires- constructive notice and indoor management - prospectus- shelf prospectus and red
herring prospectus- misstatement in prospectus- Share Capital – Meaning- dematerialization and re-
materialization of securities - Transfer and Transmission of shares.

UNIT III (15 Hours)

MEMBERS AND MEETINGS
Membership in company – Member and shareholders – Who can become a member - Cessation of
membership – Rights and liabilities of members – Meetings of members – types & class of meeting
- Extra ordinary – AGM- Provisions relating to conduct of meeting

UNIT IV (15 Hours)

MANAGEMENT AND ADMINISTRATION
Management & Administration – Directors- Appointment & Removal – Rights & Duties including
KMP

UNIT V (15 Hours)

WINDING UP
Concept and modes of winding up- Liquidator- National Company Law Tribunal (NCLT)-
Appellate Tribunal (NCLAT)- Special Courts

THEORY:20%PROBLEMS:80%

59
RECOMMENDED TEXT BOOKS
1. N.D.Kapoor – Company Law
2. P.P.S.Gogna – A Text Book of Company Law

REFERENCE BOOKS
1. A.K. Majumdar and G.K. Kapoor Company Law & Practice, Taxman Publications
2. P.K.Ghosh&Dr.V.Balachandran – Outline of Company Secretary Practice

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL
A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1(Compulsory) -
II 2 - 2 - 1 -
2 - 2 - 1 -
III
IV 2 - 1 - - -
V 2 - 1 - - -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

60
 CORE - XI
ENTREPRENEURSHIP AND SMALL BUSINESS MANAGEMENT
SUBJECT CODE: THEORY MARKS: 100
SEMESTER: IV CREDITS: 4 NO.OF HOURS PER WEEK: 5

COURSE OBJECTIVES
1. To discuss overview of different dimension of entrepreneurship
2. To outline the different types of business entities.
3. To understand the sustainability of entrepreneurs.
4. To demonstrate the preparation of project proposals
5. To understand the startup issues of the business and possibilities to overcome the issues.

UNIT I (15 Hours)

INTRODUCTION
Meaning, elements, determinants and importance of entrepreneurship. Entrepreneurship and
creative response to the society’ problems and at work. Entrepreneurial Challenges. Dimensions of
entrepreneurship: Intrapreneurship, Technopreneurship, cultural Entrepreneurship, International
Entrepreneurship, Netpreneurship, Ecopreneurship, and Social Entrepreneurship.

UNIT II (15 Hours)

TYPES OF BUSINESS ENTITIES \
Micro, Small and Medium Enterprises. Concept of business groups and role of business houses and
family business in India. Values, business philosophy and behavioural orientations of important
family business in India. Managerial roles and functions in a small business. Entrepreneur as the
manager of his business.

UNIT III (15 Hours)

ENTREPRENEURIAL SUSTAINABILITY
Public and private system of stimulation, support and sustainability of entrepreneurship.
Requirement, availability and access to finance, marketing assistance, technology, and industrial
accommodation, Role of industries/entrepreneur’s associations and self-help groups. The concept,
role and functions of business incubators, angel investors, venture capital and private equity funds.

UNIT IV (20 Hours)

BUSINESS PLAN PREPARATIONS
(COMPULSORY CASE STUDY)
Sources of business ideas and tests of feasibility. Significance of writing the business plan/ project
proposal. Contents of business plan/ project proposal. Designing business processes, location,
layout, operation, planning & control; preparation of project report. Project submission/
presentation and appraisal thereof by external agencies, such as financial/non-financial institutions.

UNIT V (10 Hours)

START UP ISSUES
Mobilizing resources for start-up. Accommodation and utilities. Preliminary contracts with the
vendors, suppliers, bankers, principal customers; Contract management: Basic start-up problems.
Funding opportunities for start-ups. Marketing and organisational plans-an overview. Nature of
planning in small business. Organisational structure suitable for small business. Financial:
preparation of budgets, integrated ratio analysis, assessing business risks (leverage analysis).
Marketing: product planning & development, creating and protecting market niche, sales
promotion, advertising and product costing and pricing policies. HR issues in small business.
61
RECOMMENDED BOOKS
1. C.B.GUPTA and S.P.SRINIVASAN, Entrepreneurial Development
2. S.S. KHANKA, Entrepreneurial Development

REFERENCE BOOKS
1. DesinguSetty,E.,&KrishnaMoorthy,P.Strategiesfordevelopingwomenentrepreneurship.
Akansha Pub. House,(2010).
2. Drucker, P. F. Innovation and Entre-preneurship: Practice and Principles. Harper &Row,
(1986).
3. Gupta, M. Entrepreneurial Development Raj Publishing House,(2006).
4. Shankar, R.Entrepreneurship Theory & Practice Vijay Nicole Imprints PrivateLtd
5. Suresh, J. Entrepreneurial Development Margham Publications,(2002).

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - - -
II 2 - 1 - 1 -
2 - 1 - - -
III
IV 2 - 2 - 1(Compulsory) -
V 2 - 2 - 1 -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

62
 ALLIED IV

INFORMATION TECHNOLOGY AND APPLICATIONS

\
SUBJECT CODE: THEORY AND PRACTICALS MARKS: 100
SEMESTER: IV CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To understand the concepts of Business Process Management & IT.
2. To analyse emerging trends in F&A technology.
3. To discuss on Components of Communications System in Information system.
4. To learn the Introduction to E-Commerce
5. To understand Business Process Automation

UNIT I (18 Hours)

BUSINESS PROCESS MANAGEMENT AND IT
Introduction to various Business processes – Accounting, Finances, Sale, Purchase etc. , Process
Management - Process Definition - Recognition of Business Processes - Components of Process
Management - Mapping Techniques, Information as a business asset, Impact of IT on business
processes. Business Risks of failure of IT, Business Process Re-engineering.
UNIT II (18 Hours)
EMERGING TRENDS IN F&A TECHNOLOGY
Traditional accounting method – advantages – limitations – modern accounting – advantages and
limitations – ERP – integrated systems or Enterprise Resource Planning system – Meaning and
Definition of ERP – Need for ERP – ERPs with complete function – challenges in implementation
of ERP – Industries covered under ERP system – ERP software companies – Oracle Application –
SAP – Systems Applications and Products.
UNIT III (18 Hours)
COMPONENTS OF COMMUNICATIONS SYSTEM
Transmission Media – Protocol definition – Introduction to TCP/IP – Wireless Network – Basics
of Internet – Types of attack: Phishing , Spoofing , Impersonation , Dumpster diving – Information
Security goals – Information Security Threats and Vulnerability : Spoofing Identity, Tampering
with data, Repudiation, Information disclosure, Denial of service, Elevation of Privilege.
UNIT IV (18 Hours)
INTRODUCTION TO E-COMMERCE
(COMPULSORY QUESTION)
Nature of E-Commerce-Features-Need for E-Commerce- Objectives Types of E-Commerce-
Advantages and Disadvantages-Framework of E-Commerce. E-Commerce and Business –
Business Models of E-Commerce. Business Applications of E-Commerce-Mobile Commerce-
Applications.
UNIT V (18 Hours)
BUSINESS PROCESS AUTOMATION
Business Applications – overview and types, Business Process Automation, relevant controls and
information systems Big Data Analytics –Big Data - Meaning - 3 Vs of Big Data - Driving Big
Data - The Evolution of Business Intelligence - Big Data Landscape - Big Data Technology. Cloud
Computing – Definition – Meaning - Cloud service models - Cloud Architecture - Cloud as new
technology - Some commercial cloud offerings

63
RECOMMENDED TEXT BOOKS
1. Enterprise Resource Planning: Concepts and Practice, Second Edition by N. K. Garg, Vinod
Kumar venkita krishnan (Author)
2. Cybersecurity For Dummies (For Dummies (Computer/Tech)) Kindle Edition by Joseph Steinberg
3. E - Commerce: Strategy, Technologies and Applications by David Whiteley (Author)
4. Kumar Saurabh, “Cloud Computing–Insights into New Era Infrastructure, Wiley Indian Edition, 2011.
5. Big Data for Dummies – 1 January 2013 by Judith Hurwitz (Author), Alan Nugent (Author), Fern
Halper (Author), Marcia Kaufman (Author)

REFERENCE BOOKS
1. Enterprise Resource Planning by Released June 2013 Publisher(s): Pearson India
2. Mastering Cloud Computing by Buyya , Vecchiola , Selvi
3. Cloud Computing Bible by Barrie Sosinsky
4. Kim H. Pries and Robert Dunnigan, “Big Data Analytics: A Practical Guide for Managers ” CRC Press,
2015.
5. Stallings, Cryptography/w Security: Principles and practice, 4thEdition,2006.

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1 -
II 2 - 2 - 1 -
2 - 1 - - -
III
IV 2 - 2 - 1(Compulsory) -
V 2 - 1 - - -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

64
 ENVIRONMENTAL STUDIES

SUBJECT CODE : SOFT SKILL MARKS : 100

SEMESTER : IV CREDITS : 2 No. OF HOURS PER WEEK : 2

COURSE OBJECTIVES
 To create awareness on environmental science

UNIT I (3 Hours)
The Multidisciplinary nature of environmental studies Definition; Scope and importance, Need for
public awareness.

UNIT II (5 Hours)
Natural Resources: Renewable and non-renewable resources: Natural resources and associated
problems.
a. Forest resources: Use and Over-exploitation, deforestation, case studies. Timber extraction, mining,
dams and their effects on forests and tribal people.
b. Water resources: Use and over-utilization of surface and ground water, floods, drought, conflicts over
water, dams benefits and problems.
c. Mineral resources: Use and exploitation, environmental effects of extracting and using mineral
resources, case studies.
d. Food resources: World food problems, changes caused by agriculture and overgrazing, effects of
modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.
e. Energy resources: Growing energy needs, renewable and non-renewable energy sources, use of
alternate energy sources, Case studies.
f. Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and
desertification. - Role of an individual in conservation of natural resources. - Equitable use of
resources for sustainable lifestyles.

UNIT III (3 Hours)

Ecosystems - Concept of an ecosystem. - Structure and function of an ecosystem. - Producers,
consumers and decomposers. - Energy flow in the ecosystem.
- Ecological succession. - Food chains, food webs and ecological pyramids. - Introduction, types,
characteristic features, structure and function of the following ecosystem: -
a. Forest ecosystem
b. Grassland ecosystem
c. Desert ecosystem
d. Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

UNIT IV (4 Hours)
Biodiversity and its Conservation
 Introduction-Definition: genetic, species and ecosystem diversity.
 Biogeographical classification of India.
 Value of biodiversity: consumptive use, productive use, social, ethical, aesthetic and option values.
 Biodiversity at global, National and local levels.
 India as a mega-diversity nation.
 Hot-spots of biodiversity.
 Threats to biodiversity: habital loss, poaching of wildlife, man-wildlife conflicts.
 Endangered and endemic species of India.
 Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

65
UNIT V (4 Hours)
Environmental Pollution: Definition - Causes, effects and control measures of: -
a. Air pollution
b. Water pollution
c. Soil pollution
d. Marine pollution
e. Noise pollution
f. Thermal pollution
g. Nuclear hazards
- Solid waste Management: Causes, effects and control measures of urban and industrial wastes. -
Role of an individual in prevention of pollution. - Pollution case studies.
- Disaster management: floods, earthquake, cyclone and landslides.

UNIT VI (5 Hours)
Social Issues and the Environment
 From Unsustainable to Sustainable development.
 Urban problems related to energy. - Water conservation, rain water harvesting, watershed management.
 Resettlement and rehabilitation of people; its problems and concerns. Case studies.
 Environmental ethics: Issues and possible solutions.
 Climate change, global warming, acid rain, ozone layer depletion, nuclear accidents and holocaust.
Case studies.
 Wasteland reclamation.
 Consumerism and waste products.
 Environment Protection Act.
 Air (Prevention and Control of Pollution) Act.
 Water (Prevention and Control of Pollution) Act.
 Wildlife Protection Act.
 Forest Conservation Act.
 Issues involved in enforcement of environmental legislation.
 Public awareness.

UNIT VII (3 Hours)

Human Population and the Environment
 Population growth, variation among nations.
 Population explosion-Family welfare Programme.
 Environment and human health.
 Human Rights.
 Value Education.
 HIV/AIDS.
 Women and Child Welfare.
 Role of information Technology in Environment and human health.
 Case Studies. UNIT 8: Field Work (Practical).
 Visit to a local area to document environmental assets-river/forest/grassland/ hill/mountain.
 Visit to a local polluted site-Urban/Rural/Industrial/Agricultural.
 Study of common plants, insects, birds.
 Study of simple ecosystems-pond, river, hill slopes, etc. SIX MONTHS COMPULSORY CO

UNIT VIII (3 Hours)

Field Work (Practical).
 Visit to a local area to document environmental assets-river/forest/grassland/ hill/mountain.
 Visit to a local polluted site-Urban/Rural/Industrial/Agricultural.
 Study of common plants, insects, birds.
 Study of simple ecosystems-pond, river, hill slopes, etc

66
PRESCRIBED BOOKS:
1. Environmental studies – St Joseph College Edition
2. Environmental studies - Dr.D.D.Mishra S.Chand

REFERENCE BOOKS:
1. Environmental studies – Dr. J.P. Sharma – University Science Press.
2. Introduction to Environmental Studies – Dr. Mahainta K. Kalita – Asiau Books.

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

Section Question Component Numbers Marks Total

A Answer any10 out of 12 questions (each in 50 words) 1-12 2 20

B Answer any 5 out of 8 questions (each in 300 words) 13-20 8 40

C Answer any 2 out of 4 questions (each in 1200 words) 21-24 20 40

TOTAL MARKS 100

67
SEMESTER V

68
 CORE XIII

COST AND MANAGEMENT ACCOUNTING

SUBJECT CODE: THEORY & PROBLEM MARKS: 100

SEMESTER: V CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To compile the basic concepts used in cost and management accounting and to learn how compute
selling price through cost sheets.
2. To outline the basic principles of materials control and the latest techniques in inventory control,
various methods of labor cost control and calculation of remuneration and wages.
3. To explain the classification of the overheads, and distribution of overheads through primary and
secondary distribution.
4. To demonstrate the financial statement analysis through management accounting
5. To understand the concepts of ratio analysis and marginal costing

UNIT I (18 Hours)

INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING
Management accounting & Cost Accounting – Meaning, nature, scope, need, importance and
limitations– Management Accounting vs. Cost Accounting vs. Financial Accounting. Cost
classification and cost concepts – Elements of cost – Preparation of cost sheets – Contract Costing.

UNIT II (18 Hours)

ELEMENTS OF COST, MATERIAL AND LABOUR
Material purchase control - Stock Levels, aspects, need and essentials of material control. Stores
control Stores Department, EOQ, Stores records, ABC analysis, VED analysis. Material costing –
Issue of materials – FIFO, LIFO, HIFO, SAM, WAM, Market price, Base stock method, standard
price method and Retail price Method and Retail price Method. Labour –Time Rate, Piece rate –
Differential piece rate– Taylor, Merits – Bonus plan (Halsey, Halsey-Weir, Rowan)

UNIT III (18 Hours)

OVERHEADS
Overheads –Primary and secondary distribution (Repeated Distribution only), Machine Hour Rates
(Simple Problems Only) – Transfer pricing- Determination of Inter-departmental or Inter-company
Transfer Pricing

UNIT IV (18 Hours)

FINANACIAL STATEMENT ANALYSIS
Management Accounting: Comparative Statements, Common Size statement and Trend analysis -
Budgets– Meaning, objectives, merits and demerits. Production budget, Flexible budget, Cash
budget, Sales budget, master budget. (Simple problems only).

UNIT V (18 Hours)

RATIO ANALYSIS AND MARGIAL COSTING
(COMPULSORY QUESTION)
Ratio Analysis – Interpretation, benefits and limitations. Classification of ratios-Liquidity,
Profitability, turnover (Simple problems only). Marginal cost techniques-CVP analysis (Simple
problems only)

69
 Note: 80 % Problem & 20% Theory questions to be asked.

RECOMMENDED TEXTBOOKS
1. Jain S.P. and Narang K. L., Cost Accounting, Kalyani Publishers, Ludhiana, Eighth Edition
2. Reddy T.S. and Hari Prasad Reddy Y., Cost & Management Accounting, Margham
Publications, Chennai
3. RSN Pillai &Bagavati, Management Accounting – S Chand & Co Ltd – New Delhi.
4. HorngrenSunderu Stratton, Introduction to Management Accounting – Pearson Education

REFERENCE BOOKS
1. Dr. Maheswari S.N, Principles of Cost Accounting, Sultan Chand & Sons, New Delhi
2. Dr. Maheswari S.N, Management Accounting, Sultan Chand & Sons, New Delhi
3. Pillai R. S. N. and Bagavathi V., Cost Accounting, S.Chand,New Delhi
4. Saxena V.K. and Vashist C.D, Cost Accounting, Sultan Chand & Sons, New Delhi
5. Shukla M.C., Grewal T .S. and Dr.Gupta M.P., Cost Accounting, S.Chand, New Delhi

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - - -
II - 2 - 2 - -
III - 2 - 1 - 1
IV - 2 - 1 - 1
V - 2 - 2 - 1(Compulsory)
TOTAL 2 8 2 6 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

70
 CORE XIV
TAX MANAGEMENT-I

SUBJECT CODE: THEORY & PROBLEM MARKS: 100

SEMESTER: V CREDITS: 4 NO.OF HOURS PER

WEEK: 6

COURSE OBJECTIVES
1. To study on basic concepts of Income tax.
2. To learn on computation of salaries.
3. To understand the income from house property.
4. To acquire knowledge on computation of income from business and profession
5. To demonstrate on filing and assessing under salary, house property and
business/profession.

UNIT I (12 Hours)

INTRODUCTION TO INCOME TAX
Income Tax- Important Definitions under Income Tax Act – Agricultural income – Assesse- Person
– Assessment Year – Previous Year – Exceptions to previous year – Income – definition - features –
Gross Total Income – Total Income. (Theory)– Residential status (Simple problems) – Scope of
total income (Simple problems) - Incomes exempt from tax (Theory).

UNIT II (22 Hours)

COMPUTATION OF SALAIRES
(COMPULSORY QUESTION)
Salaries –Characteristics- Computation of Salary Income- Provident Fund- Allowances –
Perquisites and their valuation –Profits – In –Lieu of salary- Payments exempted u/s 10 – Leave
Travel – Gratuity – Pension – Commutation of pension – Leave salary –Deductions u/s 16. (Simple
problems)

UNIT III (18 Hours)

INCOME FROM HOUSE PROPERTY
Income from House Property – Definition of Annual Value – Types of rental values - Determination
of Annual value - Deduction from Annual value – Computation of Income under different
circumstances (simple problems)

UNIT IV (20 Hours)

INCOME FROM BUSINESS AND PROFESSION
Income from Business– Definition, Computation of Business Income - Allowable and Not
Allowable expenses. Income from Profession – Definition – Computation of Professional income
for Doctors, Lawyers and Chartered Accountants. Depreciation u/s 32 – rates – computation of
depreciation (simple problems).

UNIT V (18 Hours)

ASSESSMENT OF INDIVIDUALS
Assessment of individuals (covering incomes under salary, house property, business or profession)
(Simple problems) – Filing of returns – Permanent Account Number (PAN) and its usage. (Theory)

Note: 80 % Problem.20% Theory questions to be asked.

71
RECOMMENDED TEX TBOOKS
1. Dr.H.C.Mehrotra, Dr.S.P.Goyal, Income Tax Law and Practice, SahityaBhawan Publications, Agra.
2. Mr. Hariharan, Income Tax Law and Practice, Vijay Nicholes Publications.

REFERENCE BOOKS
1. Dr. Vinod, K.Singhania, Students Guide to IncomeTax,Taxmann Publications Pvt.Ltd, New Delhi.
2. P.Gaur,D.B.Narang, Income Tax Law and Practice, Kalyani Publications.
3. T.S.Reddy, Y.HariPrasad Reddy, Income Tax Theory Law and Practice,
MarghamPublication,Chennai

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Break up of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 1 1 1 1 - -
II - 2 - 2 - 1(Compulsory)
III - 2 - 2 - 1
IV - 2 - 1 - 1
V 2 - 1 - - -
TOTAL 3 7 2 6 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

72
 CORE - XV
ACCOUNTING STANDARDS

SUBJECT CODE: THEORY AND PROBLEM MARKS: 100

SEMESTER: V CREDITS: 5 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES

1. To study on Introduction of Accounting standards.

2. To understand on application of AS.
3. To learn on application of AS on disclosure of accounting policy, Cash flow statement and Contingencies
and Events Occurring after the Balance Sheet Date.
4. To acquire knowledge on Net Profit or Loss for the period, Prior Period Items and Changes in Accounting
Policies, Depreciation Accounting, Revenue Recognition, Accounting for Fixed Assets
5. To discuss on applications of AS-1, AS-14, AS-26.

UNIT I (14 Hours)

INTRODUCTION
Introduction to Accounting standards - meanings-objectives-setting process-Benefits &
Limitation-Need for Convergence towards Global Standards-Introduction to International
Accounting Standard Board- Meaning of IFRS.
UNIT II (18 Hours)
APPLICATION OF ACCOUNTING STANDARDS
Enterprises to which the accounting standards apply-Implication of mandatory status-Financial
items to which the accounting standards apply-Applicability of Accounting Standards -List of
Accounting Standards. Disclosure of Accounting Policies (AS-1)-Accounting assumptions-
conventions-manner of disclosure-Disclosure of Changes in Accounting Policies- Disclosure of
deviations from fundamental accounting assumptions.
UNIT III (22 Hours)
AS-2, AS-3, AS-4 (COMPULSORY QUESTION – CASH FLOW ONLY)
Valuation of Inventory (AS 2)- meaning of Containers & Empties, Costs of inventory, Costs of
purchase- measurement of inventories- - meaning of Costs of purchase- Costs of Conversion-
Exclusions from the cost of inventories. Fund Flow and Cash Flow Statement (AS 3) [Simple
Problems only] - meaning- Classification Cash Flows-Cash flow reporting-disclosures.
Contingencies and Events Occurring after the Balance Sheet Date (AS 4)-meaning.

UNIT IV (18 Hours)

AS-5, AS-6, AS-9, AS-10
Net Profit or Loss for the period, Prior Period Items and Changes in Accounting Policies (AS-5)-
meaning. Depreciation Accounting (AS-6)- meaning-methods- Revenue Recognition (AS-9)-
Accounting for Fixed Assets(AS-10)- identification of fixed asset-Components of costs-Amount
substituted for historical costs-Retirement and disposal.
UNIT V (18 Hours)
AS-13, AS-14, AS-26
Accounting for investments (AS-13) - Meaning of Fair value, market value, Forms of investment,
Cost of investment, Disposal of investment. Accounting for Amalgamations (AS-14) - meaning-
Types of amalgamations-methods of amalgamations-Treatment of reserves, goodwill in
amalgamation-Disclosure. Intangible Assets (AS 26) - meaning. Provisions, Contingent Liabilities
and Contingent Assets (AS 29)-meaning.
73
 Note: 80 % Theory & 20% Problem questions to be asked.

RECOMMENDED TEXT BOOKS

1. D.S Rawat, Taxmann Students guide to Accounting standards
2. Bhattacharya Indian Accounting Standards: Practices, Comparisons, and Interpretations
Tata, McGraw Hill

REFERENCE BOOKS
1. Financial Accounting study material from Institute of Chartered Accountants of India
2. DalalGaggarKshirsagar, Accounting Standards & Corporate Accounting Practices,
WadhwaandCompany Nagpur.

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for Theory

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1 -
II 2 - 2 - 1 -
III - 2 - 2 - 1(Compulsory)
IV 2 - 1 - - -
V 2 - 1 - - -
TOTAL 8 2 6 2 2 1
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

74
 CORE XVI

STRATEGIC MANAGEMENT CORPORATE GOVERNANCE

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: V CREDITS: 4 NO. OF HOURS PER WEEK:
5
COURSE OBJECTIVES
1. To demonstrate capability of making their own decisions in dynamic business landscape
2. To develop a holistic approach to see business issues comprehensively and using other core &
functional subject knowledge for decision-making.
3. To provide an underpinning of key business issues in light of dynamic business environment.

UNIT- I (15 Hours)

INTRODUCTION:
Concepts in Strategic Management, Strategic Management as a process–Developing a strategic vision,
Mission, Objectives, Policies–Factors that shape a company’s strategy.

UNIT-II (15 Hours)

STRATEGIC ANALYSIS & PLANNING
Situational Analysis- SWOT Analysis- BCG Matrices- Stages in Strategic Planning- Pestel Framework-
Balanced Scorecard.

UNIT-III (15 Hours)

STRATEGY FORMULATION & IMPLEMENTATION
Porter’s Value Chain Analysis-Exit and Entry Barriers- Strategic Business Unit - Business Process
Re-engineering - Core Competence and Critical Success Factors

UNIT–IV (15 Hours)

STRATEGY EVALUATION AND CONTROL
Establishing strategic controls-Measuring performance–appropriate measures-Role of the strategist–
using qualitative and quantitative benchmarking to evaluate performance-strategic information systems–
problems in measuring performance–Strategic surveillance-strategic audit

UNIT- V (15 Hours)

CONCEPTUAL FRAMEWORK OF CORPORATE GOVERNANCE
Conceptual framework of Corporate Governance: Theories & Models, Broad Committees; Corporate
Governance Reforms. Major Corporate Scandals in India and Abroad: Common Governance Problems
Noticed in various Corporate Failures. Codes & Standards on Corporate Governance

RECOMMENDED TEXT BOOKS

1. VijayaKumarP,.HittA:StrategicManagement,Cengagelearning,NewDelhi John A PearceII, Amita
Mital:“Strategic Management” ,TMH, New Delhi .

REFERENCE BOOKS
1. Adrian Haberberg &Alison: Strategic Management, Oxford University Press, New Delhi
75
 GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - - -
II 2 - 1 - 1(Compulsory) -
2 - 1 - - -
III
IV 2 - 2 - 1 -
V 2 - 2 - 1 -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

76
 ELECTIVE – I

IDE - OFFICE MANAGEMENT & METHODS

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: V CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES
1. To brief about the activities in a modern office.
2. To demonstrate various activitiesin the business organization.
3. To learn about management of different forms and Record Management.
4. To study about the equipments used in office and steps for office safety.
5. To know about the work standards and working environment.

UNIT- I (18 Hours)

INTRODUCTION
Office and office Management – meaning of office, function of office, primary and administrative
functions, importance of office. Relation of office with other departments of business Organization.
Concept of paperless office, virtual office, back and front office, open and private office. Definition
and elements of office management, duties of an Office Manager.

UNIT-II (18 Hours)

VARIOUS ACTIVITIES IN BUSINESS ORGANIZATION
Filing and Indexing – Meaning and importance of filing, essential of good filing system. Centralized
and decentralized filing system. Meaning, need and types of indexing used in the business
organization.

UNIT-III (18 Hours)

MANAGEMENT OF DIFFERENT FORMS AND RECORD MANAGEMENT
Office forms– Meaning and types of forms used in business organization, advantages, forms
controls, objectives, form designing, principles of forms designing and specimens of forms used in
office. Office Record Management – Meaning, importance of record keeping management,
principles of record management and types of records kept in a business organization.

UNIT–IV (18 Hours)

OFFICE EQUIPMENT AND OFFICE SAFETY
Office Machines and equipments – Importance, objectives of office machines. Office Safety and
Security – Meaning, importance of office Safety, safety hazards and steps to improve office safety.
Security hazards and steps to improve office security.

UNIT- V (18 Hours)

WORK STANDARDS AND THE WORKING ENVIRONMENT
(COMPULSORY QUESTION)
Measurement of Office Work – Importance, purpose, difficulty in measuring office work. Different
ways of measurement, setting of work standards, benefits of work standards. Techniques of setting
standards. Office Manuals – Meaning, need, types of office manuals and steps in preparing of office
manuals.

77
RECOMMENDED BOOKS:
1. Chhabra, T.N., Modern Business Organisation, New Delhi, DhanpatRai& Sons.
2. P.K. Ghosh, “Office Management”, Sultan Chand & Sons. New Delhi

REFERENCE BOOKS:
1. Duggal, Balraj, Office Management and Commercial Correspondence, KitabMahal, New Delhi.
2. R.K. Chopra, Office Management, Himalaya Publishing House

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1 -
II 2 - 1 - - -
III 2 - 2 - 1 -
IV 2 - 2 - - -
V 2 - 1 - 1(Compulsory) -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

78
 VALUE EDUCATION

SUBJECT CODE : THEORY MARKS: 100

SEMESTER: V CREDITS: 2 NO. OF HOURS PER WEEK: 2

UNIT I: Education and Values (6 hours)

Definition, Concept, Classification, Theory, Criteria and Sources of values Aims and objectives of
value education
Role and Need for value education in the contemporary society, Role of education in transformation
of values in society
Role of parents, teachers, society, peer group and mass media in fostering values

UNIT II: Value Education and Personal Development (6 hours)

Human Values: Truthfulness, Sacrifice, Sincerity, Self-Control, Altruism, Scientific Vision,
relevancy of human values to good life.
Character Formation towards Positive Personality
Modern challenges of adolescents: emotions and behavior
Self-analysis and introspection: sensitization towards gender equality, differently abled, Respect for -
age, experience, maturity, family members, neighbors, strangers, etc.

UNIT III: Human Rights and Marginalized People (6 hours)

Concept of Human Rights – Principles of human rights – human rights and Indian constitution –
Rights of Women and children – violence against women – Rights of marginalized People – like
women, children, minorities, transgender, differently abled etc

Social Issues and Communal Harmony Social issues – causes and magnitude - alcoholism, drug
addiction, poverty, unemployment – communal harmony –concept –religion and its place in public
domain –secular civil society

UNIT IV: Value Education towards National and Global Development (6 hours)
Constitutional Values:(Sovereign, Democracy, Socialism, Secularism, Equality, Justice, Liberty,
Freedom, Fraternity)
Social Values: (Pity and Probity, Self-Control, Universal Brotherhood).
Professional Values:(Knowledge Thirst, Sincerity in Profession, Regularity, Punctuality, Faith).

Religious and Moral Values: (Tolerance, Wisdom, character).

Aesthetic Values: (Love and Appreciation of literature, fine arts)
Environmental Ethical Values
National Integration and international understanding.
Need of Humanistic value for espousing peace in society. Conflict of cross-cultural influences, cross-
border education
79
UNIT V: (6 hours)
Guru Nanak Devji’s Teachings
Relevance of Guru Nanak Devji’s teachings’ relevance to Modern Society
The Guru Granth sahib
The five Ks
Values and beliefs
Rights and freedom (Right of equality, Right to Education, Right to Justice, Rights of women,
Freedom of religion, Freedom of culture, Freedom of assembly, Freedom of speech)
Empowerment of women
Concept of Langar
Eminent Sikh personalities

REFERENCES

1. Dr.Abdul Kalam. My Journey-Transforming Dreams into Actions. Rupa Publications, 2013.

2. Steven R Covey, 8th Habit of Effective People (From Effectiveness to Greatness), Free Press,
NewYork, 2005.
3. Prem Singh, G.J. (2004). ‘Towards Value Based Education’, University News. Vol. 42 (45): P.11-
12.
4. V.R. Krishna Iyer. Dialectics & Dynamics of Human Rights in India (Tagore Law
Lectures) The Yesterday, Today and Tomorrow, Eastern Law House (1999, Reprint 2018)
5. http://www.ncert.nic.in/rightside/links/pdf/framework/english/nf2005.pdf

80
SEMESTER VI

81
 CORE XVII
COSTING FOR ACCOUNTING PROFESSIONALS

SUBJECT CODE: THEORY & PROBLEM MARKS: 100

SEMESTER: VI CREDITS: 4 NO.OF HOURS PER WEEK: 5

COURSE OBJECTIVES
1. To enable students to acquire the knowledge in CAS and understand reconciliation od cost accounts and
financial accounts
2. To make them to understand the Job and batch methods of costing.
3. To enable the students to prepare operating cost sheet for services sector.
4. To know the preparation of process costing.
5. To learn concept of Standard Costing & Variance Analysis.

UNIT- I: COST ACCOUNTING STANDARDS (15 Hours)

Cost Accounting standards – objective- list of CAS 1 to CAS 24 - reconciliation of cost accounting
records with financial accounts

UNIT- II: JOB AND BATCH COSTING (15 Hours)

Methods of Costing: Unit Costing – Tenders or Quotations – Job Costing – Definition,
importance and preparation of job cost sheets- Batch Costing- Determination of Economic Batch
Quantity- preparation of Batch cost sheets

UNIT- III: PROCESS COSTING (15 Hours)

(COMPULSORY QUESTION)
Process Costing –Features of Process Costing – Simple Process Accounts, Treatment of opening
and closing stock in process a/c - Abnormal Loss and Gains.

UNIT- IV: OPERATING COSTING (15 Hours)

Operating Costing – Transport- Computation of passenger transport cost, Hotel and Hospital

UNIT- V: STANDARD COSTING AND VARIANCE ANALYSIS (15 Hours)

Standard Costing & Variance Analysis- Merits and demerits- Computation of variance (Only for
material and Labour)

Note: 80 % Problem & 20% Theory questions to be asked.

RECOMMENDED TEXTBOOKS
1. Jain S.P. and Narang K.L. – Cost Accounting.
2. T.S. Reddy and Y. Hari Prasad Reddy – Cost Accounting
3. Dr. Maheswari S.N, Principles of Cost Accounting, Sultan Chand & Sons, New Delhi

REFERENCE BOOKS
1. Khanna B.S., Pandey I.M. Ahuja G.K. and Arora M.N. – Practical costing.
2. N.K. Prasad and V.K. Prasad – Cost Accounting.
3. Saxena and Vashist – Cost Accounting.
4. Hansen / Mowen – Cost Management Accounting and Control.

82
 GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 1 1 1 - - -
II 1 1 1 1 - -
III - 2 - 2 - 1(Compulsory)
IV - 2 - 2 - 1
V - 2 - 1 - 1
TOTAL 2 8 2 6 - 3
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

83
 CORE XVIII

TAX MANAGEMENT-II

SUBJECT CODE: THEORY & PROBLEM MARKS: 100

SEMESTER: VI CREDITS: 4 NO.OF HOURS PER WEEK: 6

COURSE OBJECTIVES:
1. To compute Income from “Capital Gain” under section 45 to 55, and to analyse the various exemptions under
the capitalgains
2. To analyze the various provisions contained under section 56 to 59 of the Income tax Act, 1961 under the
heads “Income from OtherSources”
3. To outline the various provisions relating to “Aggregation of income” and “Set-Off and Carry Forward
ofLosses”
4. To prepare gross total income and to analyse the provisions under section 80 C to 80U relating toindividuals
5. To Compile the procedure for Tax assessment and TDSunder the Income Tax Act.,1961

UNIT I: CAPITAL GAINS (COMPULSORY QUESTION) (21 Hours)

Income under Capital Gains –short term, long term capital gains-certain transactions not included as
transfer-cost of acquisition –cost of improvement –indexation of cost- Capital gains under different
circumstances-Exempted capital gains computation of capital gains (simple problems)

UNIT II: INCOME FROM OTHER SOURCES (18 Hours)

Income from Other Sources –their computation –grossing up – deduction in computing income under
the head (Simple problems)

UNIT III: CLUBBING, SET OFF& CARRY FORWARD (18 Hours)

Clubbing of Income –Deemed Incomes –Provisions of the Act relating to clubbing of income –Set off
– Carry forward and Set off f losses. (Simple problems)

UNIT IV: DEDUCTIONS (18 Hours)

Permissible deductions from gross total income–Sec.80C, 80CCC, 80D, 80G, - Assessment of
Individual (Covering Capital Gains, Income from Other Sources). (Simple problems)

UNIT V: TAX ASSESSMENTS AND TDS (15 Hours)

Income Tax Authorities –Powers of the central Board of Direct Taxes(CBDT) Commissioners of
Income Tax and Income Tax officers –Assessment Procedures – Self Assessment –Best
Judgment Assessment – Income Escaping Assessment (Re- assessment )-Advance payment of Tax –
Meaning and Due dates –TDS-Meaning- TDS on salary-TDS of EPF- TDS on interest on seurities-
dividends- winning from lotteries, crossword puzzles, horse races- TDS on Rent (Theory)

Note: 80 % Problem & 20% Theory questions to be asked.

RECOMMENDED BOOKS:
1. Dr.H.C.Mehrotra, Dr.S.P.Goyal, Income Tax Law and Practice, SahityaBhawan
Publications, Agra.
2. Mr. Hariharan, Income Tax Law and Practice, Vijay Nicholes Publications.

84
REFERENCE BOOKS:
1. Dr. Vinod, K.Singhania, Students Guide to IncomeTax,Taxmann Publications Pvt.Ltd, New
Delhi.
2. P.Gaur,D.B.Narang, Income Tax Law and Practice, Kalyani Publications.
3. T.S.Reddy, Y.HariPrasad Reddy, Income Tax Theory Law and Practice, Margham
Publication, Chennai.

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I - 2 - 2 - 1
II - 2 - 2 - 1(Compulsory)
III 1 1 1 1 - -
IV 1 1 - 1 - -
V 2 - 1 - 1 -
TOTAL 4 6 2 6 1 2
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

85
 CORE XIX

AUDITING AND ASSURANCE

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: V CREDITS: 4 NO.OF HOURS PER WEEK: 4

COURSE OBJECTIVES
1. To brief about concepts of auditing and its usage in various fields.
2. To demonstrate the scope, features of vouching and verification of Assets
and Liabilities.
3. To study the appointment of auditor, their responsibilities and presentation of
audit report.
4. To acquire the knowledge on companies Act and audit.
5. To know the audit procedure in service sector.

UNIT-I: CONCEPTS OF AUDITING (12 Hours)

Meaning and definition of auditing – Distinction between auditing and accounting–objectives –
Advantages and limitations of audit – scope of audit – classification of audits – Audit planning,
meaning – Audit Programme, meaning, objectives and contents – audit note book, contents,
usefulness of audit note book – Audit working papers, meaning. Ownership and custody –
Test checking and Routine checking, meaning- Internal control - meaning, definition, objectives.

UNIT II: VOUCHING AND VERIFICATION (12 Hours)

Vouching, meaning and definitions, objectives – Trading transactions–audit of
ledger- Scrutinizing of ledgers - vouching of cash receipts and payments.
Vouching of outstanding assets and liability – verification, meaning objectives and process -
valuation of assets and liabilities- Distinction between verification and valuation.

UNIT III: RESPONSIBILITIES AND PRESENTATION OF AUDIT REPORT

(COMPULSORY QUESTION) (15 Hours)
Appointment of auditors – appointment of first auditor – appointment by central government –
filling of casual vacancy – Appointment by special resolution – Re-appointment and
compulsory re-appointment – ceiling on the number of Auditors- Removal of auditor –
Remuneration – auditor’s lien – qualification and disqualification – Duties of the company
auditor –
Rights and powers of auditors – different classes of auditors
– Audit Report – Preparation and Presentation.

UNIT IV: COMPANIES ACT AND AUDIT (10 Hours)

Revision of Audit Report- accounts of liquidators / report u/s 348 of companies act, 2013- audit
of consolidated financial statements (CFS)- Audit Certificate- Difference between Audit Report
and Audit Certificate

UNIT V: AUDIT PROCEDURE (11 Hours)

EDP audit – meaning - procedure of audit under EDP system – specialized Audits –
points to be considered while auditing Educational Institutions – Hotels –
Banking and Insurance companies.

86
 RECOMMENDED TEXTBOOKS
1. Practical Auditing – B.N. Tandon Sultan Chand and Co.,
2. Contemporary Auditing, Kamal Gupta Tata MC Graw Hill.

REFERENCE BOOKS
1. Auditing – D.P. Jain Konark Publishers Pvt. Ltd.
2. Auditing, Principles and practice – Ravinder Kumar and Virender Sharma,
Eastern
economy edition.
3. Practical Auditing – B.N. Tandon Sultan Chand and Co.,
4. Contemporary Auditing, Kamal Gupta Tata MC Graw Hill.

GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1 -
II 2 - 2 - 1 -
III 2 - 1 - 1(Compulsory) -
IV 2 - 2 - - -
V 2 - 1 - - -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

87
 ELECTIVE II
GOODS AND SERVICES TAX

SUBJECT CODE: THEORY MARKS: 100

SEMESTER: VI CREDITS: 4 NO.OF HOURS PER WEEK: 4

COURSE OBJECTIVE
1. To enable the students to constitutional framework of gst
2. To know the components of gst.
3. To understand input tax credit.
4. To learn the tax assessment of gst.
5. To study about customs law.

UNIT –I: CONSTITUTIONAL FRAMEWORK (12 Hours)

(CASE STUDY)
Constitutional framework of Indirect Taxes before GST (Taxation Powers of Union & State
Government); Rationale for GST; Structure of GST (SGST, CGST, UTGST & IGST); GST
Council, GST Network, State Compensation Mechanism, Registration.

UNIT- II: COMPONENTS OF GST (12 Hours)

Taxable event- “Supply” of Goods and Services; Exemption from GST related to Small supplies
and Composition Scheme; Classification of Goods and Services: Composite and Mixed Supplies.

UNIT-III: INPUT TAX CREDIT (12 Hours)

Eligible and Ineligible Input Tax Credit; Apportionments of Credit and Blocked Credits; Tax
Credit in respect of Capital Goods; Recovery of Excess Tax Credit; Availability of Tax Credit in
special circumstances; Transfer of Input Credit (Input Service Distribution)

UNIT –IV: TAX ASSESSMENT (14 Hours)

Payment of Taxes; Refund; Tax Invoice, Credit and Debit Notes, Returns, Audit in GST,
Assessment: Self-Assessment, Summary and Scrutiny.

UNIT –V: CUSTOM DUTY (10 Hours)

Custom Duty - Basic Concepts, Territorial Waters, High Seas, Types of Custom Duties,
Valuation, Baggage Rules & Exemptions.

Note: 100 % theory. No problems questions to be asked

RECOMMENDED BOOKS
1. Dr. Vinod K Singhania, Monica Singhania, Students Guide to Income Tax, Taxmann
Publications Pvt Ltd., New Delhi.
2. Girish Ahiya, Dr. Ravi Gupta, Systematic Approach to Income Tax and CST, Bharat Law
HousePvt. Ltd. New Delhi.

REFERENCE BOOKS
1. Dr.Sanjeev Kumar, Systematic Approach to Indirect Taxes with Practical problems and
solutions, Bharat Law House Pvt. Ltd., New Delhi.
2. T.S.Reddy and Y.Hari Prasad Reddy, Indirect Taxes, Margham Publishers.

88
 GUIDELINES TO THE QUESTION PAPER SETTERS

Question Paper Pattern

SECTION QUESTION COMPONENT NUMBERS MARKS TOTAL

A Answer any 10 out of 10 questions 1-10 2 20
B Answer any 5 out of 7 questions 11-18 8 40
Answer any 2 out of 3 questions (1 19
C Question compulsory and 1 question (Compulsory) 20 40
optional from 2 remaining) 20 - 21
TOTAL MARKS 100

Breakup of questions for theory and problem

UNITS SECTION A SECTION B SECTION C

THEORY PROBLEM THEORY PROBLEM THEORY PROBLEM
I 2 - 2 - 1(Compulsory) -
II 2 - 2 - - -
III 2 - 1 - 1 -
IV 2 - 2 - 1 -
V 2 - 1 - - -
10 - 8 - 3 -
TOTAL
SECTION C – 3 (1
COMPULSORY+1
SECTION A - 10 SECTION B - 8
OPTIONAL FROM
REMAINING)

89
1. INTERNSHIP
In order to pave way for industry-integrated learning and also to enable students to obtain better
practical knowledge and hands-on experience, every student shall undergo Internship for the
duration of 210 hours during semester breaks. The usual pattern is:

Two weeks of Internship in auditing and company secretary firms at the end of the first, third and
fifth Semesters
Four weeks of Internship in industry / corporates at the end of the second and fourth Semesters
respectively
However the students can also undergo internship if necessary with the permission of HOD in
continuous weeks for the completion of 14 weeks internship. A viva- voce will be conducted during
the VI semester examinations.
The internship shall be practice oriented. The students shall have to go to the offices of the
firm/company with which the MOU is signed by the college or shall receive On-job training on the
diverse fields of activities of other companies.

2. MODULAR TRAINING

The students will be provided training by the industrial trainers at the campus. The trainers will be
from corporates or industries with which the college has a MOU. Internal Evaluation will be based
on practical training provided. Viva-voce will be conducted by representatives from
industry/CA/CMA/CS institutes on completion of modular training.

90
3. PROJECT & VIVA–VOCE EXAMINATIONS (MINI PROJECT DURING V SEMESTER AND
PROJECT DURING VI SEMESTER):

Students shall submit a project report at the end of 5th semester in case of Mini-Project and 6th
Semester in case of Project viva but before the commencement of examination. The Project marks
shall consist of the following:

Viva voce 50 marks

Evaluation 50 marks
Total 100 marks

Breakup details for Evaluation

Methodology 15 marks
Analysis 25 marks
Summary 10 marks
Total 50 marks

The project evaluation and Viva-voce examination shall be done internally by the Project Guide.
Relevant topics will be selected and approved in consultation with the team set for the same.

It shall be supervised by external experts from institution like IIT, IIM, ICAI, ICWAI, ICSI,
Industry experts of the MOU Companies /professors from other affiliated colleges.

91