GOBI ARTS & SCIENCE COLLEGE (AUTONOMOUS) : GOBICHETTIPALAYAM

SCHEME OF EXAMINATIONS - B.Com. (PROFESSIONAL ACCOUNTING) (18 BATCH)

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No. Code Subject Title Hrs CIA EOSE Total Credit
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SEMESTER : 1
~~~~~~~~~~~~

1 18U1TM11 PART I : TAMIL – I 3 25 75 100 3.0

2 16U2EN01 PART II : ENGLISH - I 3 25 75 100 3.0
3 18UAPA01 PART III : MAJOR CORE :
PRINCIPLES OF ORGANISATION AND MANAGEMENT3 25 75 100 3.0
4 18UAPA02 FUNDAMENTALS OF ACCOUNTING-I 3 25 75 100 4.5
5 17UBPA03 PART III : ALLIED CORE:
MANAGERIAL ECONOMICS 3 25 75 100 5.0
6 17U4HE01 PART-IV: i)HUMAN EXCELLENCE PAPER-I:
BASICS OF YOGIC LIFE 3 25 75 100 1.0

SEMESTER : 2
~~~~~~~~~~~~
7 18U1TM12 PART I : TAMIL - II 3 25 75 100 3.0
8 16U2EN02 PART II : ENGLISH - II 3 25 75 100 3.0
9 17UAPA04 PART III : MAJOR CORE :
MERCANTILE LAW 3 25 75 100 3.0
10 18UAPA05 FUNDAMENTALS OF ACCOUNTING-II 3 25 75 100 4.5
11 17UBPA06 PART III : ALLIED CORE :
STATISTICS 3 25 75 100 5.0
12 17U4HE02 PART-IV : i)HUMAN EXCELLENCE PAPER-II:
SUBLIMATION AND SOCIAL WELFARE 3 25 75 100 1.0
13 13U4HEP1 PRACTICAL – I: YOGA PRACTICE-I 100 100 1.0
14 12U4FN01 ii) FOUNDATION SUBJECT:A
GENERAL AWARENESS 1.5 100 100 1.0

SEMESTER : 3
~~~~~~~~~~~~
15 17UAPA07 PART III : MAJOR CORE :
STRATEGIC MANAGEMENT 3 25 75 100 3.0
16 18UAPA08 EXECUTIVE COMMUNICATION 3 25 75 100 3.0
17 17UAPA09 INTERNATIONAL BUSINESS 3 25 75 100 3.0
18 18UAPA10 ADVANCED ACCOUNTING-I 3 25 75 100 4.5
19 15UBPA11 PART III : ALLIED CORE :
FUNDAMENTALS OF INFORMATION TECHNOLOGY 3 25 75 100 5.0
20 17U4HE03 PART-IV : i)HUMAN EXCELLENCE PAPER-III:
MENTAL PROSPERITY AND HUMAN EXCELLENCE 3 25 75 100 1.0
21 ii) FOUNDATION SUBJECT:B 3 100 100 2.0

Contd....

1
SEMESTER : 4
~~~~~~~~~~~~
22 15UAPA12 PART III : MAJOR CORE :
AUDITING AND ASSURANCE 3 25 75 100 3.0
23 18UAPA13 CORPORATE LAW 3 25 75 100 3.0
24 17UAPA14 RISK MANAGEMENT AND INSURANCE 3 25 75 100 3.0
25 18UAPA15 ADVANCED ACCOUNTING-II 3 25 75 100 4.5
26 ALLIED OPTIONAL: 3 25 75 100 5.0
27 17U4HE04 PART-IV : i)HUMAN EXCELLENCE PAPER-IV:
SCIENCE OF DIVINITY AND REALIZATION
OF SELF 3 25 75 100 1.0
28 13U4HEP2 PRACTICAL – II: YOGA PRACTICE-II 100 100 1.0
29 ii)FOUNDATION SUBJECT-B 3 100 100 2.0
30 PART V : CO-CURRICULAR ACTIVITIES 1.0

SEMESTER : 5
~~~~~~~~~~~~
31 17UAPA16 PART III : MAJOR CORE :
CAPITAL MARKET AND SECURITIES LAWS 3 25 75 100 4.5
32 18UAPA17 COST ACCOUNTING 3 25 75 100 4.5
33 17UAPA18 CORPORATE ACCOUNTING-I 3 25 75 100 4.5
34 18UAPA23 INCOME TAX LAWS AND PRACTICE 3 25 75 100 4.5
35 15UAPAV1 INSTITUTIONAL TRAINING / FIELD WORK 100 100 7.5
36 PART III : MAJOR OPTIONAL: 3 25 75 100 4.0

SEMESTER : 6
~~~~~~~~~~~~
37 18UAPA19 PART III : MAJOR CORE :
BANKING THEORY LAW AND PRACTICE 3 25 75 100 4.5
38 16UAPA20 FINANCIAL AND INVESTMENT MANAGEMENT 3 25 75 100 4.5
39 17UAPA21 ACCOUNTING FOR MANAGERIAL
DECISION MAKING 3 25 75 100 4.5
40 18UAPA22 CORPORATE ACCOUNTING-II 3 25 75 100 4.5
41 18UEPA01 MAJOR SKILL BASED PAPER:
TAX LAWS AND PRACTICE 3 25 75 100 4.5
42 18UEPAP1 MAJOR SKILL BASED PRACTICAL:
TAX LAWS AND PRACTICE 3 25 75 100 6.0
===================================================================================

CREDIT:
=======

PART I : 6 PART II : 6 PART III : MAJOR : 100

ALLIED : 20
--->120
PART IV : 11 PART V : 1 TOTAL : 144

2
 SYLLABUS
B.Com (PA) – FIRST SEMESTER
PRINCIPLES OF ORGANISATION AND MANAGEMENT
Instructional Hrs: 90
Objectives:
1. To impart the information relating to different forms of organizations.
2. To facilitate the students to understand the principles and functions of the management.
3. To offer basic ideas about office management to the students.

UNIT-I 18 Hrs.
Business: Meaning-Nature - Scope -Objectives -Requisites for a successful business- Forms of
business organization (Sole proprietorship-Partnership firms-LLP-Joint Hindu Family –Co-operative
Society-Joint Stock Companies): Meaning-features-advantages-disadvantages-differences.

UNIT-II 18 Hrs.
Location of business- Factors influencing the location- Size of business units- Factors
influencing size of business. Large scale operation: Meaning- advantages-disadvantages.

UNIT-III 18 Hrs.
Micro, Small and Medium (MSM) enterprises: Meaning-special features-Need for small scale
industry- problems of small scale industry. Development of small scale industries: Industrial Estate-
District Industries Centre-TIIC-SIDCO-SIPCOT.

UNIT-IV 18 Hrs.
Management: Meaning – Nature -Scope- Importance – Functions. Management VS
Administration – Principles of Scientific Management-Principles of Modern Management.

UNIT-V 18 Hrs.
Office: Meaning. Office Management: Meaning-Principles-Importance. Office Manager:
Meaning- Qualities – Duties. Office layout -Centralisation and De- Centralization-Merits and Demerits.
Office accommodation: Meaning-types. Filing -Meaning-types - Merits and Demerits.

REFERENCE BOOKS:

1. Business Organization and Management – Y.K.Bhushan

2. Business Organization - Kathiresan & Radha
3. Office Management - Chopra
4. Principles of Business Organisation and Management - P.N.Reddy

Note to Question Paper Setter:

3
Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – FIRST SEMESTER
4
 FUNDAMENTALS OF ACCOUNTING-I
Instructional Hrs: 90
Objectives:
1. To enable the students to learn Principles of Accounting.
2. To make the students skillful in preparing final accounts of sole trader.
3. To give basic information about accounting errors and depreciation.

UNIT -I 18 Hrs.
Accounting: Definition- Objectives-Advantages- Concepts - Conventions-Rules-Book-Keeping
Vs. Accounting- Branches of Accounting-Double entry system: Meaning- Advantages. Journal:
Meaning-Importance-Journalizing. Ledger: Meaning-Importance-Posting. Subsidiary Books: Meaning-
Types-purposes- Preparation of Subsidiary Books. Trial Balance: Meaning-objectives- Preparation of
Trial Balance.

UNIT-II 18 Hrs.
Final Accounts: Meaning- Preparation of Trading Account-Profit and Loss Account-Balance
Sheet.

UNIT-III 18 Hrs.
Capital expenditure-Revenue expenditure-Deferred Revenue expenditure-Capital and
Revenue profit- Capital and Revenue loss- Capital and Revenue receipts- Capital and Revenue
payments. Reserves and Provisions: Meaning-types-differences. (Theory only). Errors: Meaning-
Errors disclosed by Trial Balance- Errors not disclosed by Trial Balance- Rectification of Errors
(Excluding effect of errors on final account).

UNIT -IV 18 Hrs.

Bank Reconciliation Statement: Meaning-need for BRS-preparation of BRS.

UNIT-V 18 Hrs.
Depreciation: Meaning-Causes for depreciation-Objectives-Methods of providing Depreciation-
Straight line method-Diminishing Balance Method-Annuity Method.

REFERENCE BOOKS:
1. Advanced Accounts - M.C.Shukal, T.S.Grewal and S.C.Gupta
2. Advanced Accounts - R.L.Gupta & Radhasamy
3. Advanced Accounts - S.P.Jain & K.L.Narang
4. Principles of Accountancy - Vinayagam, P.L.Mani, K.L.Nagarajan
5. Financial Accounting - T.S.Reddy & A.Murthy

Note to Question Paper Setter:

Note 1:

5
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – FIRST SEMESTER
ALLIED CORE: MANAGERIAL ECONOMICS
6
Instructional Hrs: 90
Objectives:
1. To enable the students to understand the application of principles of economics in the field of
managerial decision making.
2. To enable the students to understand various influencing economic factors and suitable
strategies to be adopted in attaining business goals.
3. To make the students understand the micro and macro economic forces affecting a firm’s
objective, demand and price.

UNIT -I 18 Hrs.
Economics: Meaning-Importance. Managerial Economics: Meaning-Nature – Scope. Utility:
Meaning-Importance in Economics- Consumer’s equilibrium-Law of diminishing marginal utility. Role
and Responsibilities of Managerial Economist.
UNIT -II 18 Hrs.
Demand: Meaning – Determinants. Law of demand: Meaning-assumptions – Graphical
explanation-Exception to Law of demand. Elasticity of demand: Meaning –types (Price, Income and
Cross elasticity) -Factors influencing the Elasticity of demand. Law of Supply: Meaning-importance.
Elasticity of supply: Meaning-importance. Demand forecasting: Meaning-Importance.
UNIT- III 18 Hrs.
Cost and Production Analysis – Cost concepts- Cost and output relationship – Cost control –
Short run and Long run – Cost functions – Production functions – Economies of scale of production.
UNIT- IV 18 Hrs.
Price and output determination under Monopoly - Perfect competition Market. National
Income-Meaning-Gross National Product-Net National Product-Personal Income-Disposable Personal
Income-Methods of Computation of National Income-Difficulties in Computation of National Income.
Per Capita Income: Meaning- causes for low per capita income in India.
UNIT -V 18 Hrs.
Business cycle: Meaning-Phases in Business cycle-Importance. Monetary policy and Fiscal
Policy: Meaning- Importance.

REFERENCE BOOKS:

1. Managerial Economics : Maheswari and Varshney

2. Managerial Economics : P.L.Metha
3. Managerial Economics : G.S.Gupta
4. Managerial Economics : Sankaran
5. Managerial Economics : R.Cauvery, U.K.Sudha Nayak, M.Girija, R.Meenakshi

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.
7
Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – SECOND SEMESTER
MERCANTILE LAW
Instructional Hrs: 90
Objectives:
8
 1. To impart the general comprehension of elements of mercantile law to students.
2. To familiarize the students in various laws relating to business

UNIT – I 18 Hrs.
Law – Meaning – Law of Contract – Essential Elements of a Valid Contract – Types of
Contracts - Offer – Legal Rules relating to Offer – Acceptance – Essentials of Valid Acceptance –
Revocation of Offer and Acceptance.

UNIT – II 18 Hrs.
Consideration – Essentials of Valid Consideration – Capacity to Contract – Law relating to
Minor-Unsound Mind – Persons Disqualified by Law.

UNIT – III 18 Hrs.

Performance of Contract – Modes of Performance – Quasi-Contract – Discharge of Contract –
Modes of Discharge - Remedies for Breach of Contract.

UNIT – IV 18 Hrs.
Contract of Indemnity and Guarantee – Rights of Indemnity- Finder of lost goods- Rights and
Liabilities of Surety - Bailment and Pledge.

UNIT – V 18 Hrs.
Sale of Goods Act – Sale and Agreement to Sell – Conditions and Warranties - Law of Carriage
of Goods.

REFERENCE BOOKS:
1. Business Law - N.D. Kapoor
2. Business Law - R.S.N. Pillai & Bagavathi

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

9
Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – SECOND SEMESTER
FUNDAMENTALS OF ACCOUNTING-II
Instructional Hrs: 90
Objectives:
1. To familiarize the students on Bill of Exchange.
10
 2. Make the students to know about Consignment and Joint Venture Accounts.
3. To provide the knowledge on accounts of Non-trading concerns.
UNIT-I 18 Hrs.
Bills of Exchange including Accommodation Bills: Meaning-features-Differences between Bills
of Exchange and Promissory Note- Accounting treatment relating to discounting the bill-honour-
dishonour-renewal-retirement-insolvency of drawer of bill. Average Due Date: Meaning- Uses-
Determination of Due Date-Calculation of Interest. Account Current: Meaning- Methods of Calculation
of Interest in Account Current (Theory Only).

UNIT-II 18 Hrs.
Consignment Accounts: Meaning - Features- Differences between Sales and Consignment-
Account Sales-Accounting Treatment of Consignment Transactions.

UNIT -III 18 Hrs.

Joint Ventures: Meaning-Features- Differences between Joint venture and Partnership-
Differences between Joint venture and Consignment-Accounting Treatment of Joint Venture
transactions.

UNIT -IV 18 Hrs.

Accounting of Non-trading Concerns- Differences between Receipts and Payments Account and
Income and Expenditure Account -Preparation of Income and Expenditure Account and Balance Sheet
from Receipts and Payments Account- Preparation of Receipts and Payment Account from Income and
Expenditure Account.

UNIT -V 18 Hrs.
Self-Balancing Ledgers: Meaning-Advantages -Preparation of Sales Ledger Adjustment
Account – Preparation of Bought Ledger Adjustment Account- Preparation of General Ledger
Adjustment Account (Excluding Rectification of Errors).

REFERENCE BOOKS:
1. Advanced Accounts - M.C.Shukla, T.S.Grewal and S.C.Gupta
2. Advanced Accounts - R.L.Gupta
3. Advanced Accounts - S.P.Jain and K.L.Narang
4. Financial Accounting - T.S.Reddy & A.Murthy

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

11
Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – SECOND SEMESTER
STATISTICS
Instructional Hrs: 90
Objectives:
1. To enable the students to grasp the fundamentals of Statistics for Interpreting Business Data.
2. To impart the students to know about measures of Central Tendency.
12
 3. To study the basic concepts of Index Numbers and Time Series.

UNIT - I 18 Hrs.
Meaning and Scope of Statistics – Characteristics and Limitations –Classification and
Tabulation of Data.
Statistical Series – Formation of Frequency distribution.
Measures of Central Tendency – Arithmetic Mean-Median-Mode.

UNIT - II 18 Hrs.
Measures of Dispersion– Range - Quartile Deviation-Mean Deviation- Standard Deviation and
Co-efficient of Variation. Skewness -Meaning - Measures of Skewness - Pearson’s –co-efficient
Skewness- Bowley’s co-efficient of Skewness.

UNIT - III 18 Hrs.

Correlation – Meaning – Karl Pearson’s Coefficient of Correlation- Spearman’s Rank
Correlation –Regression Analysis – Meaning – Uses - Simple Linear Regression Equation.

UNIT - IV 18 Hrs.
Time Series – Meaning – Components - Business Forecasting – Methods of Estimating Trend–
Seasonal Variation (Simple Average method only).

UNIT - V 18 Hrs.
Index Numbers – Meaning – Methods of Construction-Un-weighted and Weighted Index
Numbers - Probability- Addition and Multiplication Theorems- Simple problems based on Addition
and Multiplication theorems only.

REFERENCE BOOKS:

1. Statistical Methods - S.P.Gupta

2. Business Statistics - PA.Navaneetham
3. Statistics - R.S.N. Pillai & V. Bagavathi
4. Essentials of Business Statistics - B.M. Aggarwal
5. Business Mathematics and Statistics - P.R.Vittal

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.
13
Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – THIRD SEMESTER
STRATEGIC MANAGEMENT
Instructional Hrs: 90
Objectives:
1. To develop an understanding of strategic management concepts and techniques.
2. To enrich the students with general and competitive business environment.

14
 3. To help the students to learn the process of strategic decision making, implementation and
evaluation of corporate policies.
UNIT- I 18 Hrs.
Strategic Management: Meaning- Evolution -Nature – Process- Scope- Need for -Objectives-
Benefits- Vision- Mission- Limitations - Strategic levels in organizations.

UNIT- II 18 Hrs.
Strategic Analysis: Situational Analysis – SWOT Analysis- TOWS Matrix- Portfolio Analysis –
BCG Matrix. Strategic Planning: Meaning- essential - Stages-importance- Challenges.

UNIT –III 18 Hrs.

Business Environment: Meaning-objectives –limitations. Macro Environment: Demographic-
Socio-Cultural- Economic- Political- Legal - Technological-Government. Micro Environment:
Consumers-competitors- organizations-market-suppliers. Business Policy: Meaning- Nature- Types-
Objectives.

UNIT -IV 18 Hrs.

Formulation of Functional strategy: Marketing strategy-Financial strategy- Production strategy-
Logistics strategy- Human Resource strategy.

UNIT –V 18 Hrs.

Strategy Implementation: Meaning - Steps in Implementing a Strategy. Control: Meaning-

process-importance. Leadership and behavioural challenges- Importance of Strategic Leadership.

REFERENCE BOOKS:

1. Business policy & Strategic management - Francis Cherunilam,

2. Strategic management& business Policy -C. Appa Rao & B. Parvathiswara Rao
3. Business Environment- Radha
4. Strategic Management- Francis Cherunilam
5. Business Policy: Strategic Management -Prasad, L.M
6. Study Material of integrated professional of The Institute of Company Secretaries of
India.

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

15
Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – THIRD SEMESTER
EXECUTIVE COMMUNICATION
Instructional Hrs: 90
Objectives:
1. To develop written and oral communication skills to the students.
2. To facilitate the students to know the structure of a business letter.
3. Inculcate the students to prepare Agenda and Minutes of Company Meetings.
16
UNIT-I 18 Hrs.
Communication: Meaning - significance – types. Communication Media: Electronic
Communication – Internet-E-mail – writing effective E-mails - Etiquette for on-line communication-
Video-conferencing- IVRS (Interactive Voice Response System)-Barriers to communication.

UNIT-II 18 Hrs.
Structure of a Business letter – Essentials of a business letter- Enquiries - Replies- Orders -
Execution- Customer’s complaints- Adjustment-Collection letters.

UNIT-III 18 Hrs.
Circular letter- Sales letter-Bank and Insurance correspondence.

UNIT- IV 18 Hrs.
Job application letters and Resumes– Interview letters-Types of Interview- Letters to the Editor
of a News paper.

UNIT-V 18 Hrs.
Report writing: Importance– Types - Organisation– Characteristics. Preparing Notice-Agenda-
Minutes of- Annual General meeting. Speeches: Characteristics of a good speech.

REFERENCE BOOKS:

1. Essentials of Business Communication – Rajendra Pal, Korlahalli

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

17
Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – THIRD SEMESTER
INTERNATIONAL BUSINESS

Instructional Hrs: 90
Objectives:
1. To enable the students to learn basics of International Business
2. To provide the knowledge about foreign trade procedures and various documents.

UNIT- I 18 Hrs.
18
 International Business: Meaning- Nature –Scope- importance –Approaches- Problems.
International Business Environment: Social and Cultural-Technological-Political Environment.

UNIT- II 18 Hrs.
Globalization: Meaning- Features-Merits - Demerits. Multinational Corporations: meaning-
features- merits and demerits of MNCs to both Host and Domestic countries-Role of MNCs in India.

UNIT- III 18 Hrs.

Export Marketing: Meaning-Features-Importance-Barriers: Tariff Barriers-Non Tariff Barriers.
Documents in Export Market Trade: Documents related to Goods-related to Shipment-related to
payments-related to Inspection.

UNIT-IV 18 Hrs.
Export promotion measures in India: Subsidy- Incentives-Duty exemption Scheme-Marketing
assistance- EPZs-100% EOUs. ECGC: Objectives and Functions.

UNIT- V 18 Hrs.
Objectives and Functions of EXIM Bank, STC, WTO, IMF and IBRD.

REFERENCE BOOKS:

1. Foreign Trade and Foreign Exchange - R.Shumnughan

2. Export Marketing - T.S.Balagopal
3. International Business -P.Subba Rao
4. Foreign Exchange Practice, Concepts & Control - C.Jeevanandam

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.
19
Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – THIRD SEMESTER
ADVANCED ACCOUNTING – I
Instructional Hrs: 90
Objectives:
1. To enlighten the students in accounting aspects of special cases.
2. To enable the students to work with accounting of special cases.
3. To train the students for preparing various accounting records.
UNIT -I 18 Hrs.
Single entry system: Meaning-Features-Drawbacks- Distinction between Single entry system
and Double entry system-Distinction between Balance sheet and Statement of affairs- Ascertainment of
profit by Net worth method and Conversion method.
20
UNIT -II 18 Hrs.
Royalty Accounts: Meaning -Minimum rent-Short workings-Recoupment of Short workings -
Accounting treatment in the books of Lessor and Lessee.

UNIT -III 18 Hrs.

Hire-Purchase and Instalment Purchase Systems: Meaning-Features-Cash price-Hire purchase
price-Down payment-Distinction between Hire Purchase system and Instalment Purchase system-
Accounting treatment in the books of Hirer and Hire Vendor-Default and Repossession.

UNIT -IV 18 Hrs.

Branch Accounts: Meaning-Objectives- Types- Distinctions between Departmental Accounting
and Branch Accounts- Accounting treatment for Dependent Branches-Debtors system and Stock &
Debtors system only. Departmental Accounting: Meaning-Objectives- Preparation of Departmental
accounting including inter-departmental transfer at cost and selling price.

UNIT- V 18 Hrs.
Fire Insurance Claims: Need for fire insurance- Computation of Fire Insurance Claim: Loss of
Stock – Loss of Profit.

REFERENCE BOOKS:
1. Advanced Accountancy - S.P.Jain & K.L.Narang
2. Advanced Accounts - M.C.Shukla, S.C.Gupta & T.S.Grewal
3. Advanced Accountancy - R.L,Gupata & Radhasamy
4. Advanced Accountancy - K.S.Raman & M.A.Arulanandam.
5. Financial Accounting - T.S.Reddy & A.Murthy

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
21
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

SYLLABUS
B.Com (PA) – THIRD SEMESTER
FUNDAMENTALS OF INFORMATION TECHNOLOGY

Instructional Hrs: 90
Objective:
After the successful completion of the course the student must be aware of concepts and
utilization of computer in day to day life.

UNIT –I 18 Hrs.
Computer : Introduction – Meaning – Characteristics – Generations – Types of Digital
Computer – Components of Computer – Input, Storage and Output Devices – Flow chart - Uses of
Computers in Modern Business.

22
UNIT – II 18 Hrs.
Data and information: Introduction – Types of Data – Secondary Memory – RAM –ROM –
CDROM –Archival Memory .Computer Software : Types of Software - Operating System- Compiler
and Interpreters.

UNIT – III 18 Hrs.

Data organization: Organizing a database - Structure of database – Database Management
System – Components – Uses – Use of Spread Sheets – Word Processor Desktop Publishing.

UNIT – IV 18 Hrs.
Computer Networks :Introduction to networks - LAN –Application of LAN - WAN – Internet
: World Wide Web – Internet Access – Internet Addressing – Search Engines – Electronic Mail.

UNIT - V 18 Hrs.
Business Information System - Electronic Commerce: Classification of E-Commerce -
Advantages & Disadvantages – Architecture of E-Commerce – Digital Signature – EDI –Cyber Crime-
Meaning-Possible ways-security measures.

REFERENCE BOOKS:

1. Introduction to Information Technology – V.RajaRaman, PHI

2. Fundamentals of Information Technology - Alexis Leon & Mathews Leon
3. Computers and Commonsense - Roger Hunt and John Shellery

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
23
3. Section C: One question from each unit.

SYLLABUS
B.Com(PA) – SEMESTER - IV
AUDITING AND ASSURANCE

Instructional Hrs: 90
Objective:
To familiarize the students with the Principles of Auditing and on successful completion of this course,
the student should be well versed in the fundamental concepts of Auditing

UNIT – I 18 Hrs.
Auditing– Origin – Definition – Objectives – Basic Principles governing an audit- Ethical
principles - Advantages-Scope and Limitations- Types –Continuous audit-Interim audit-Independent
audit-Special audit-Cost audit- Management audit-Environmental audit- Qualities of an Auditor-
Techniques of auditing - Standards of auditing- Auditing and Assurance Standards Board in India.

UNIT – II 18 Hrs.
Internal Control – Internal Check and Internal Audit – Test check- Meaning- Significance-Audit
Programme- Meaning- Advantages and Disadvantages -Audit Note Book – Working Papers- Meaning-
24
Advantages and Disadvantages- Audit procedures for obtaining evidence- Sources of evidence-
Reliability of audit evidence- Methods of obtaining audit evidence- Physical verification-
Documentation- Direct confirmation- Re-computation-Analytical review techniques- Representation by
management.

UNIT – III 18 Hrs.

Vouching – Importance-Voucher – Precautionary measurements with voucher-Vouching of
Cash Book – Vouching of Trading Transactions – Vouching of Impersonal Ledger-Verification and
Valuation of Assets and Liabilities –Reserves and Provisions – Secret Reserves.

UNIT – IV 18 Hrs.
Various modes of Appointment of Company Auditor – Qualifications and Disqualifications-
Removal- Rights and Duties of Company Auditor- Liabilities of auditors-Auditor’s report.

UNIT -V 18 Hrs.
Investigation – Objectives of Investigation – Differences between auditing and Investigation-
Investigation under the provisions of Companies Act. Audit of Computerised Accounts – Special
points in audit of different types of undertakings, i.e.,Educational institutions- Cinema House-Hotels-
Clubs and Hospitals.

REFERENCE BOOKS:

1. Practical Auditing -B.N. Tandon

2. Study material of Institute of Chartered Accountants of India.

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

25
 SYLLABUS
B.Com(PA) – SEMESTER - IV
CORPORATE LAW
Instructional Hrs: 90
Objective:
To enrich the students about corporate law and its concepts with latest provisions of the Indian
Companies Act.

UNIT- I 18 Hrs.

Company: Definition - Features – Kinds of companies – Differences between public company

and private company – Incorporation of a company - Certificate of commencement of business.

UNIT –II 18 Hrs.

Memorandum of Association: Meaning – contents and Alteration– Doctrine of Ultravires.

Articles of Association: Meaning- contents– alteration– Articles of Association and Memorandum of
Association: Similarities and dissimilarities. Prospectus: Meaning – contents of prospectus – Mis-
statement in prospectus and their consequences.
UNIT –III 18 Hrs.

26
 Shares: Meaning-Types. Debentures: Meaning-Types – Transfer and Transmission of shares –
Membership of a company: Capacity of Member-Methods of acquiring membership-Rights of
members-Termination of membership.

UNIT- IV 18 Hrs.

Company Management – Board of Directors: Appointment- Qualification- Powers - Duties –

Liabilities. Managing Director and Manager – Managerial remuneration – Company Secretary:
Appointment -Qualifications- Powers - Duties.

UNIT- V 18 Hrs.

Company Meetings – Secretarial duties relating to Annual General meeting – Extra ordinary
General meetings –Board meetings – Resolution- Minutes- Quorum- Proxy. Winding up: Meaning-
Causes for Winding up-Modes of Winding up-Consequences of Winding up.

Note: For all aspects, Provisions of the Indian Companies Act, 2013 is to be highlighted.

REFERENCE BOOKS:

1. Company Law and Secretarial Practice : N.D. Kapoor, Sultan Chand & Sons
2. Secretarial Practice : Sherlekar
3. Secretarial Practice : B.N. Tandon.
4. Company Law : V.Radha
5. A Text book of Company Law : P.P.S.Gogna

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
marks.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

27
 SYLLABUS
B.Com(PA) – SEMESTER –IV
RISK MANAGEMENT AND INSURANCE
Instructional Hrs: 90
Objectives:
1. To provide the basic ideas about risk and risk management.
2. To enable the students to understand and to improve the knowledge on Indian Insurance
System.
UNIT – I 18 Hrs.
Risk: Meaning – Concept. Types: Financial - Non financial risk- Individual -Group risk- Pure -
Speculative risk- Static - Dynamic risk- Quantifiable - Non quantifiable risk. Types of pure risk:
Personal risk- Property risk- Liability risk. Methods of handling risk.
UNIT – II 18 Hrs.
Risk management: Meaning- Objectives-Process. Insurance: Meaning-classifications-
Principles – Functions- Limitations.
UNIT – III 18 Hrs.

28
 Life insurance – Types of policies: policies according to duration- policies on the basis of
premium payment- policies on the basis of number of person assured, policies on the basis of method of
payment of policy amount. Marine insurance: Types of Policies. Fire insurance: Types of Policies.
Differences between Marine insurance and Fire insurance.
UNIT – IV 18 Hrs.
Re-insurance: Meaning - Definition – Characteristics– Types -Chart– Causes–– Advantages.
Double insurance: Meaning –importance.
UNIT – V 18 Hrs.
Bancassurance: Meaning – Origin – Types-Benefits. Health Insurance: Meaning – Types -
Importance – Challenges of Health Insurance in India. Ombudsman: Features – Significance.
REFERENCE BOOKS:

1. Insurance Principles and Practice - M.N. Mishra & S. B. Mishra

2. Insurance and Risk Management - P. K. Gupta
3. Insurance - M. J. Mathew
4. Risk and Insurance Management - P. Periasamy and M. V. Veeraselvam
5. Principles and Practice of Insurance - P. Periasamay

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
marks.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

29
 SYLLABUS
B.Com(PA) – SEMESTER - IV
ADVANCED ACCOUNTING – II

Instructional Hrs: 90
Objectives: 1. To enable the students to learn the basic concepts of Partnership Accounting.

2. To impart the thorough knowledge on the accounting practice prevailing in

partnership firms.

UNIT - I 18 Hrs.

Partnership Accounts – Division of Profits -Preparation of Profit and Loss appropriation

account with Interest on Capital and Interest on Drawings – Fixed and Fluctuating Capital – Valuation
of Goodwill- Admission and Retirement of a Partner.

UNIT - II 18 Hrs.

Death of Partner -Treatment of Joint Life Policy – Amalgamation of firms.

30
UNIT - III 18 Hrs.

Dissolution of firms – Sale to a company.

UNIT - IV 18 Hrs.

Insolvency of a Partner –Decisions as per Garner Vs Murray – Gradual realization of

assets and Piecemeal distribution: Proportionate Capital method-Maximum Possible Loss
method.

UNIT - V 18 Hrs.

Insolvency of Individual – Meaning-Treatment as per the Provisions of Presidency

Town Insolvency Act, 1909- Treatment as per the Provisions of Provincial Insolvency Act,
1920 -preparation of Statement of Affairs and Deficiency account.

REFERENCE BOOKS:

1. Advanced Accounts - M.C.Shukla and T.S.Grewal

2. Advanced Accounts - R.L. Gupta
3. Advanced Accounts - S.P.Jain and K.L. Narang
4. Financial Accounting - T.S.Reddy & A.Murthy
5. Advanced Accountancy - A. Arulanandam, K.S. Raman

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

31
 SYLLABUS
B.Com(PA) – FIFTH SEMESTER
CAPITAL MARKET AND SECURITIES LAWS

Instructional Hrs: 90
Objectives:
1. To familiarize students with corporate law and to make them appreciate the importance of
corporate governance in the management of organizations.
2. To acquire knowledge and understanding of securities laws and the regulatory framework of
capital markets.

UNIT -I 18 Hrs.
Money Market: Meaning-Features – Importance-Money Market Instruments: Treasury Bills-
Commercial Bills – Commercial Paper- Status of Money Markets in India.

UNIT –II 18 Hrs.

Capital Market: Meaning- Importance- Money Market Vs Capital Market. Capital markets in
India: New Issue Market- Meaning- Functions-Mechanics of Floating New Issues: IPO – Securities
Market Intermediaries: Role and Functions of Merchant Bankers, Stock Brokers, Syndicate Members,
Registrars, Underwriters, Bankers to an Issue, Portfolio Managers, Debenture Trustees and Foreign
Institutional Investors.

UNIT –III 18 Hrs.

32
 Stock Exchange: Meaning- Organisation and Management- Functions- Significance -
Membership rules of stock exchange- Listing of Securities- Trading in Stock Exchanges-Online
Trading-OTCEI- NSE- BSE- Clearing and Settlement- Online Trading – BOLT System – Speculative
Transactions.

UNIT -IV 18 Hrs.

Credit Rating: Meaning-Significance- practical Problems. Rating Agencies in India: Credit
Rating and Information Services (India) Limited- Investment Information and Credit Rating Agency of
India Limited - Credit Analysis and Research Limited- Onida Individual Credit Rating Agency
Limited.

UNIT -V 18 Hrs.
Securities Laws: Securities Contracts (Regulation) Act, 1956: Recognition of Stock exchanges,
withdrawal of recognition of Stock exchanges -SEBI Act, 1992: Laws relating to Insider Trading-
Objectives, Power and Functions of SEBI-Depositories Act, 1996: Definitions, Setting up of
Depository, Depository Process, types, Role and Functions.

REFERENCE BOOKS:

1. Financial Markets and Services - E. Gordon & K. Natarajan

2. Indian Financial Systems - M.Y. Khan
3. Indian Banking - R.Parameswaran & S. Natarajan

4. Study Material of Executive Programme of The Institute of Company Secretaries of India.

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

33
 SYLLABUS
B.Com(PA) – FIFTH SEMESTER
COST ACCOUNTING

Instructional Hrs: 90
Objectives:
1. To enlighten the students on the various methods of costing adopted in practice.
2. To develop the skills needed by the students to calculate the cost under different costing
systems.
3. The students will be equipped with tools to trace the cost & estimate the cost of product and
service.

UNIT - I 18 Hrs.
Cost Accounting: Meaning-Scope-Objectives-Advantages - Limitations - Financial Accounts
Vs. Cost Accounting- Classifications of Cost- Methods of costing - Techniques of costing - Preparation
of Cost Sheet.

UNIT - II 18 Hrs.

Materials: Material control-essential- tools- Reorder Stock level-Maximum Stock level-

Minimum level-Average Stock level- EOQ- Issue of material (FIFO- LIFO and Average Cost Methods
only).

UNIT - III 18 Hrs.

34
 Labour cost: Time rate system- Piece rate system - Taylor’s Differential piece rate System-
Halsey and Rowan Premium plans only. Labour Turnover: Meaning- Causes, Methods of Computation
of Labour Turnover Rate – Overtime: Meaning-causes. Idle time: Meaning-causes. Overheads:
Meaning -Classifications – Allocation and Apportionment of OH –Re-apportionment of overhead
(Simultaneous equation and Repeated distribution method only)- Methods of Absorption of OH
(Theory only) .

UNIT – IV 18 Hrs.
Contract costing: Meaning-Features-Preparation of Contract Accounts. Transport costing:
Meaning-Features-Problems relating to Transport costing.

UNIT - V 18 Hrs.
Process costing: Meaning- features-Normal losses- Abnormal losses- Abnormal gain
(Excluding inter – Process profit and Equivalent production).

REFERENCE BOOKS:

1. Cost Accounting principles & Practices - S.P.Jain & K.L.Narang

2. Cost Accounting - R.S.N.Pillai & V.Bagavathi
3. Practical Costing - B.S.Khanna, I.M.Pandey, G.K.Ahuja and M.N.Arrora
4. Cost Accounting - B.K.Bhar
5. Cost Accounting - N.K.Prasad
6. Cost Accounting Principles & Practices - S.P.Iyengar

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

35
 SYLLABUS
B.Com (PA) – FIFTH SEMESTER
CORPORATE ACCOUNTING– I
Instructional Hrs: 90
Objectives:
1. This paper aims to enlighten the students on Corporate Accounting.
2. To enable the students to be aware of the corporate accounting in conformity with the
provision of the Indian Companies Act.

UNIT-I 18 Hrs.
Issue of Shares: Issue of shares at Par, at Premium and at Discount – Pro-rata allotment-
Forfeiture of shares- Re-issue of forfeited shares- Issue of Debentures.
UNIT-II 18 Hrs.
Redemption of preference shares- Redemption of Debentures.
UNIT-III 18 Hrs.
Final Accounts - Preparation of Profit and Loss Account- Preparation of Balance Sheet as per
New Format- Calculation of Profit prior and post incorporation.
UNIT-IV 18 Hrs.
Reconstruction of companies: Internal Reconstruction - External Reconstruction Merger and
Acquisition- Absorption (Excluding intercompany owing and Holding).
UNIT-V 18 Hrs.
36
 Valuation of Shares and Goodwill. Liquidation of Companies: Preparation of Liquidators’
Final Statement of Account only.

REFERENCE BOOKS:

1. Advanced Accounts - R.L.Gupta & Radhaswamy

2. Advanced Accounts - S.P.Jain & K.L.Narang
3. Advanced Accounts - M.C. Shukla & T.S.Grewal

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

37
 B.Com (PA)
FIFTH SEMESTER
INCOME TAX LAWS AND PRACTICE
Instructional Hrs: 90
Objectives:
1. To enlighten the students to learn the Basic provisions of the Income Tax Act.
2. To enable the students to know the various heads of Income.
3. To make the students to learn the procedure to compute the tax liability of an individual.
Unit I 18 Hrs.
Provisions of the Income Tax Act, 1961 relating to Agricultural income –Assessee – Assessment year
– Income – Person – Previous year– Scope of total Income –Residential status – Exempted Incomes
(Section– 10).
Unit II 18 Hrs.
Income from Salary-Perquisities and Allowances.
Unit III 18 Hrs.
Income from House Property- Income from Business or Profession.
Unit IV 18 Hrs .
38
Capital gains -Income from other Sources.
Unit V 18 Hrs.
Deductions from Gross total Income (Section 80C to 80G Only) -Provisions of Income Tax Act, 1961
relating to – Set-off and Carry forward of losses-Assessment of Individuals – Computation of total
income and tax liability.
REFERENCE BOOKS:
1. Income tax law and practice - V.P.Gaur & D.B.Narang
2. Income tax law and practice - H.C.Mehrotra and S.P.Goyal
3. Income tax law and practice - Bhagwathi Prasad
4. Income tax Theory, law & practice - T.S.Reddy & Y.Hari Prasad Reddy

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B
is to carry 20 marks and Section C is to carry 45 marks.
Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)
Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problems and 3 shall be theory.
Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions 3 shall be problems and 2 shall be theory.
Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

39
 BACHELOR OF COMMERCE (PA)
FIFTH SEMESTER
INSTITUTIONAL TRAINING / FIELD WORK

Institutional Training to B.Com (Professional Accounting) students for a period of 15 working

days during IV Semester holidays. The students should undergo training with Chartered Accountants or
Company Secretaries or Cost Accountants. The Institutional Training shall be evaluated and carry a
maximum marks of 100 to be awarded by the Department of Commerce based on the report submitted
by the students and performance in viva voce examination.

40
 SYLLABUS
B.Com (PA) –VI SEMESTER
BANKING THEORY LAW AND PRACTICE

Instructional Hrs: 90
Objectives:
1. To enlighten the students on the recent trends in various banks.
2. To enlighten the students to develop the knowledge of Reserve bank of India and other banks.

UNIT- I 18 Hrs.
Banking Regulation Act, 1949: Provisions relating to Business in which Banking
Companies may Engage. Banker: Meaning-Definition of Banking. Customer: Meaning.
Precautions to be taken by a Banker while opening a new account with Minor, Partnership
Firms, Joint Stock Companies and Non-Profit Organisations. Joint Account- Pass book:
Meaning-importance.

UNIT – II 18 Hrs.
Types of Banks: Commercial Banks-Co-operative Banks-Regional Rural Banks- RBI- features-
functions. E-Banking-Credit card-Debit card/ ATM card- RTGS – NEFT –IMPS-features-advantages.

UNIT – III 18 Hrs.

Relationship between Banker and Customer: Debtor and Creditor-Pledger and Pledgee-
Bailor and Bailee-Hypothecator and Hypothecatee-Trustee and Beneficiary-Agent and Principal-
Advisor and Client. Rights and Duties of a Banker- Banker’s obligation to honour the cheques -
Consequences of wrongful dishonour-Obligation to maintain secrecy of customer’s accounts
and exceptions thereof.

UNIT – IV 18 Hrs.

41
 Cheque: Meaning – Definition –Features – Advantages. Draft: Meaning –Differences between
Cheque and Draft. Crossing: Meaning- Types –advantages. Endorsement: Meaning- types-significance-
Requisites of a valid Endorsement.
UNIT – V 18 Hrs.
Loans and advances: Principles of Lending- Forms of Advances: Secured and Unsecured
Advances-Mode of charging security: Lien- Pledge – Mortgage- Hypothecation. Types of
securities: Goods and Documents of title to goods.

Practical: [ Internal purpose only ]

Filling up of forms: Account opening form, Pay – in – slip, withdrawal slip, cheque leaves, DD challan
and NEFT Form. This practical is to be implemented in All three CIA for 5 marks.

REFERENCE BOOKS:

1. Banking Law and Practice - P.N.Varshney

2. Banking Law and Practice - K.P.Kandasami & R.Parameswaran
3. Banking Theory - S.V. Vasudevan
4. Banking Law and Practice - M.L. Tandan

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

42
 SYLLABUS
B.Com(PA) –VI SEMESTER
FINANCIAL AND INVESTMENT MANAGEMENT
Instructional Hrs: 90
Objectives:
1. To acquaint knowledge about the budgetary controls used in the corporate
2. To impart knowledge to students regarding the theory and practice of Security Analysis and
Investment Decision Making Process, including Portfolio Management.

UNIT – I (Theory) 18 Hrs.

Finance Functions: Meaning - Definition and Scope of finance functions - Objectives of
Financial Management - Profit maximization and Wealth maximization -Sources of Finance -Short
term - Bank sources – Long term - Shares – Debentures-Preferred stock – Debt- Time value of money:
Meaning-Significance.

UNIT – II (Theory & Simple Problems) 18 Hrs.

Financing Decision: Capital Structure - Factors influencing capital structure-Cost of Capital –
Need-Cost of equity capital – Leverage: Meaning-Computation of Operating Leverage -Financial
Leverage – Composite Leverage.

UNIT-III (Theory & Simple Problems) 18 Hrs.

Working Capital: Meaning-Types-Sources-Determinants-Simple Problems relating to
Estimation of working capital-Dividend: Meaning-Types- Determinants-Capital Budgeting: Meaning-
Determinants-Pay back period-NPV-IRR.

UNIT-IV (Theory) 18 Hrs.

Investment: Meaning- Nature-Objectives-Scope-Factors influencing investment decision-
Differences between Investment and Gambling and Speculation.
UNIT- V (Theory) 18 Hrs.

43
 Investment media: Shares-Debentures-LIC-Commercial Banks-Post Office-Mutual funds:
Meaning-Types-Merits and Demerits-Risk: Meaning-Causes-Types. Return: Meaning-Methods of
Valuation of return.

REFERENCE BOOKS:

1. Financial Management - P.V.Kulkarni, B.G.Sathyaprasad

2. Financial Management - Sharma & Gupta
3. Financial Management - I.M.Pandey
4. Financial Management - Prasana Chandra
5. Investment Management - V.K.Bhalla.
6. Security Analysis and Portfolio Management - Kevin’s.
7. Investment analysis and portfolio management - Prasanna Chandra
8. Security Analysis and Portfolio Management - Punithavathy Pandian

Note: Proportion between theory and problems is 60:40

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 3 shall be problem and 5 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 2 shall be problem and 3 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

44
 SYLLABUS
B.Com(PA) –VI SEMESTER
ACCOUNTING FOR MANAGERIAL DECISION MAKING
Instructional Hrs: 90
Objectives:

1. To gain expert knowledge in respect of management accounting, financial planning and

financial services sector in terms of products, procedures, markets and regulatory framework.
2. To understand the issues involved in and the features of financial management in the global
context.
UNIT-I 18 Hrs.
Management Accounting: Meaning-Objectives-Scope-Merits - Demerits- Financial Accounting
Vs. Management Accounting -Role of Management Accountant in Decision Making.
UNIT-II 18 Hrs.
Financial Statements Analysis: Meaning of financial statements-Types- Methods- Objectives
and Limitations - Comparative statement-Common size statement-Trend analysis- Ratio Analysis
(Simple problems).
UNIT- III 18 Hrs.
Fund Flow Statement - Cash Flow Statement: Meaning-Merits-Demerits- Fund Flow Statement
Vs. Cash Flow Statement-Preparation of fund flow statement and Cash Flow Statement as per
Accounting Standard-3.
UNIT-IV 18 Hrs.
Marginal costing: Meaning-Assumptions-Merits-Demerits-Cost-Volume-Profit Analysis -The
contributory margin-Break-Even analysis-Applications.

45
UNIT- V 18 Hrs.
Budgetary Control: Definition – Advantages- Essentials – Classifications of Budgets-
Preparation of Production budget- Flexible budget- Cash budget.

REFERENCE BOOKS:
1. Management Accounting -Sharma and S.K.Gupta
2. Management Accounting- S.N. Maheswari

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

46
 SYLLABUS
B.Com(PA) –VI SEMESTER
CORPORATE ACCOUNTING-II
Instructional Hrs: 90
Objectives:
1. To develop the students a Mastery of basic accounting processes, their rules & norms.
2. Enable the students to know the accounts of public utility concern.
3. To provide basic accounting knowledge about the banking company and insurance company
in India.

UNIT – I 18 Hrs.
Bank Accounts: Preparation of Profit and Loss Account and Balance Sheet as per New Format
–Simple problems relating to Rebate on Bill discounted-Provision for NPA.

UNIT - II 18 Hrs.
Insurance Company Accounts: Types of Insurance Companies-Preparation of Final Accounts:
Revenue account, Profit and Loss Account and Balance sheet of Life Insurance Company as per New
Format- Preparation of Valuation Balance sheet.

UNIT - III 18 Hrs.

Accounts of Holding Companies: Meaning of Holding Company-Subsidiary Company-
Treatment and Computation of Goodwill / Cost of Control –Minority Interest – Capital Profit– Revenue
Profit-Preparation of Consolidated Balance Sheet of Holding Company with one subsidiary- Excluding
Inter - company holdings.

UNIT - IV 18 Hrs.
Double Accounts: Meaning-Features-Differences between double entry and double accounts-
Differences between Single Account and double accounts- Final statement of account of Electricity
companies – Replacement of assets.

UNIT – V (Theory Only) 18 Hrs.

Government Accounting- Inflation Accounting- Human Resource Accounting - Social
Accounting- Meaning-Features -Merits – Demerits. Indian Accounting Standards: Meaning –
Significance- Role of Institute of Chartered Accountants of India and Accounting Standard Board.
Overview of Accounting Standards 1 (Disclosure of Accounting Policies)- Accounting Standards 2

47
(Valuation of Inventories) - Accounting Standards 5 (Net Profit or Loss for the Period, Prior Period
Items and Changes in Accounting Policies)-Accounting Standards 6 (Depreciation Accounting).

REFERENCE BOOKS:
1. Corporate Accounting - T.S.Reddy & A.Murthy
2. Advanced Accountancy - R.L. Gupta and Radhasamy
3. Advanced Accounts - S.P. Jain and K.L.Narang
4. Advanced Accounts - Chakraborthy
5. Advanced Accounts - M.C. Shukla and T.S.Grewal

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

48
 B.Com (PA)
SIXTH SEMESTER
MAJOR SKILL BASED PAPER: TAX LAWS AND PRACTICE

Instructional Hrs: 90
Objectives:1. To enlighten the students in the Assessment Procedure of firm and Company.
2. To enable the students to get knowledge in Goods and Services Tax.
3. To Prepare the students on the practical relevance of Tax Law & Practice.
Unit - I 18 Hrs.
Filing of returns-due dates-filing of return-forms for filing of return-electronic filing of income
tax return(E-filing)-modes of e-filing-e-filing process – Deduction and Collection of Tax at Source –
Advance payment of tax.
Unit - II 18 Hrs .
Assessment of Firms – Computation of Total Income and Tax Liability u/s 184 and 185 –
Alternative Minimum Tax (AMT).
Unit - III 18 Hrs .
Assessment of Companies – Kinds of Companies – Computation of Total Income and Tax
Liability (Excluding Computation of Book Profit u/s 115JB).
Unit – IV(Theory) 18 Hrs .
Goods and Services Tax: Meaning-features -Taxes subsumed under GST - benefits-
Structure(State Goods and Service Tax -Central Goods and Service Tax-Integrated Goods and Service
Tax-Union Territory Goods and Service Tax)- GST rate - Goods and Services exempted from GST.
Unit – V (Theory) 18 Hrs .
Levy and Collection of GST-concept of Supply-composite and mixed supplies-Composition of
levy-time of supply of goods and services-place of supply of goods and services-input tax credit-
reverse charge mechanism-procedures under GST.

REFERENCE BOOKS:

49
1. Income tax law and practice - V.P. Gaur & D.B. Narang
2. Income tax law and practice - Dr. H.C. Mehrotra and Dr.S.P. Goyal
3. Income tax Theory, law & practice - T.S.Reddy & Y.Hari Prasad Reddy
4. www.gstindia.com
5. gst.gov.in

Note to Question Paper Setter :

Note 1 :

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B
is to carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problems and 3 shall be theory.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions 3 shall be problems and 2 shall be theory.

Note 2:

1. Section A: Not more than two questions from each unit.

2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

50
 SYLLABUS
SEMESTER - IV
ALLIED OPTIONAL: PRINCIPLES OF ACCOUNTANCY

Instructional Hrs: 90
Objectives:
1. To enable the students to learn basic principle of accountancy.
2. To make the student skillful in preparing final accounts of sole traders.
3. Facilitating the students to learn about various types of error and their rectification.

UNIT-I 18 Hrs.
Meaning of Accounting – Book keeping – Financial Accounting – Various concepts of
Accounting – Conventions regarding financial statements – Accounting Terms – Principles of Double
Entry – Rules for debit and credit.

UNIT-II 18 Hrs.
Journal – Meaning. Ledger– Meaning – Relation between Journal and Ledger – Posting in the
Ledger – Balancing of Account – Significance of Debit and Credit Balance – Trial Balance – Meaning
– Preparation of Trial Balance.

UNIT-III 18 Hrs.
Subsidiary Books – Meaning – Purchase Book – Sales Book – Purchase Returns Book – Sales
Returns Book – Cash Discount Vs Trade Discount – Cash Book – Simple cash Book – Cash Book
with Cash and Discount column – Three Column Cash Book petty Cash Book.

UNIT-IV 18 Hrs.
Bank Reconciliation statement – Errors – Classification of Errors – Rectification – Suspense
account-(Excluding effect of errors on final account).

UNIT-V 18 Hrs.
Final Accounts – Adjustments like closing stock-Outstanding and Prepaid expenses and
income-Depreciation-Bad debts-Provision for bad debts-Interest on capital- Closing Entries –
Adjustment Entries Provision for Bad and doubtful Debts – Provision for Discount-Preparation of
trading –Profit and loss account and Balance sheet.

Books Recommended:

51
1. Introduction to Accountancy - T.S. Grewal
2. Introduction to Accountancy - R.L. Gupta
3. Advanced Accounts - M.C. Shukla & T.S. Grewal
4. Advanced Accountancy - S.P. Jain & K.L. Narang

Note to Question Paper Setter:

Note 1:
The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks. Out of 8 questions, 5 shall be problem and 3 shall be theory.

Section C contains 5 questions, out of which 3 questions are to be answered. Each question carries 15
marks. Out of 5 questions, 3 shall be problem and 2 shall be theory.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

52
 SYLLABUS
(FROM 2016-17 BATCH ONWARDS)
B.Com(PA) – SEMESTER - IV
ALLIED OPTIONAL: MODERN MARKETING

Instructional Hrs: 90
Objective:
To enable the students to acquire the practical knowledge of principles of marketing with E knowledge.

Unit – I: 18 Hrs.
Market and Marketing: Meaning– Features of Marketing-Classifications of Market – Marketing
Mix- Importance and Functions of Marketing.
Unit – II: 18 Hrs.
Advertising: Meaning– Features– Functions– Types-Advantages and Disadvantages- Media of
Advertising: Meaning-Types-Factors influencing the selection of media-Advertisement Copy: Meaning
- Qualities of good advertisement copy- Sales Promotion – Meaning-Objectives - Types - Advantages
and Disadvantages.

Unit – III: 18 Hrs.

Personal Selling: Meaning – Objectives – Importance–Duties of a salesman-Qualities of a
Good Salesman – Types of Salesmen – Adverting Vs Salesmanship- Adverting Vs Sales promotion.
Unit – IV: 18 Hrs.
Services: Meaning - Characteristics - Classification– Components - Differences between Goods
and Services- Services Marketing: Meaning –– Importance– 7 P’s in Services Marketing.
Unit –V: 18 Hrs.
Electronic Marketing: Meaning – Characteristics– Advantages and Disadvantages - Strategies:
B2B Marketing- B2C Marketing- C2C Marketing – Factors influencing the E- Marketing Environment.

REFERENCE BOOKS:
1. Modern Marketing – R.S.N.Pillai and Bagavati, S.Chand & Co (P) Ltd.,

2. Marketing – Kathirasan and Dr.Radha, Prasanna Publishers

3. Services Marketing – Dr.V.Balu, Sri Venkateswara Publications

53
4. Services Marketing – P.N.Reddy and Others – Himalaya Publishing House

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

54
 SYLLABUS
(FROM 2015-16 BATCH ONWARDS)
B.Com(PA) – SEMESTER - V
MAJOR OPTIONAL: BANKING AND INSURANCE
Objective:
To acquaint the knowledge about the Banking and Insurance system prevailing in India.
Unit – I: 18 Hrs.
Banking: Meaning – Features - Classifications of Banks. Commercial Banks and State Bank of
India: Functions.
Unit – II: 18 Hrs.
Reserve Bank of India- Organization structure -Objectives– Functions: Primary – Promotional-
Supervisory – Credit Control.
Unit – III: 18 Hrs.
Recent trends in Banks: E-Banking- Meaning- Advantages and Disadvantages- ATM: Meaning-
Advantages and Disadvantages- Tele Banking: Meaning- Advantages and Disadvantages –NEFT:
Meaning- Advantages and Disadvantages-RTGS: Meaning- Advantages and Disadvantages - Cheque
Truncation: Meaning- Features-Importance.
Unit – IV: 18 Hrs.
Insurance: Meaning-Importance– Characteristics, Principles and Elements of Insurance
contract- Classifications of Insurance. IRDA: Objectives and Role.
Unit –V: 18 Hrs.
Life Insurance: Meaning – Features - Principles - Whole Life policy – Endowment policy-
Money Back policy. Fire Insurance: Features- Principles –Types. Marine Insurance: Features-
Principles –Types. Health Insurance: Features- Importance.

REFERENCE BOOKS:

1. Indian Banking – Dr.R.Parameswaran, S.Chand & Co (P) Ltd.,

2. Banking Theory, Law & Practice – Dr.Radha, Prasanna Publishers
3. Banking Theory, Law & Practice – B.Santhanam, Margham Publications
4. Risk and Insurance Management – P.Periasamy
5. Insurance Principles and Practices – M.N.Mishra

55
 (3 Units Banking & 2 Units Insurance)

Note to Question Paper Setter:

Note 1:

The Question Paper is to be divided into three sections. Section A is to carry 10 marks, Section B is to
carry 20 marks and Section C is to carry 45 marks.

Section A: Questions for answers not exceeding one or two sentences with no choice. (10 x 1 =10)

Section B contains 8 questions, out of which 5 questions are to be answered. Each question carries 4
marks.

Section C contains 5 questions out of which 3 questions are to be answered. Each question carries 15
mark.

Note 2:
1. Section A: Not more than two questions from each unit.
2. Section B: Not more than two questions but atleast one question from each unit.
3. Section C: One question from each unit.

56