Introduction - Accounting concepts and conventions - Journal - Ledger - Subsidiary boos - Trial balance Final Accounts of a Sole Trader - Opening entries closing entries
-Adjustments - Manufacturing Account.
Unit II
Bills of Exchange - Trade, Accommodation Bills -Average Due Date - Account Current.
Unit III
Final Accounts of non trading concerns - Receipts and Payments Account - Income and Expenditure Account
- Balance Sheet.
Unit IV
Single Entry System - Statement of Affairs -Conversion method - Self Balancing Ledgers.
Unit V
Depreciation - Methods - Fixed - Diminishing -Annuity - Depreciation Fund - Change of Method -Provisions and Reserves.
Note:
Distribution - Problem 80% and Theory 20%
Text Books
1.
Financial Accounting - R.L. Gupta and V.K. Gupta - Sultan Chand & Sons, New Delhi
Reddy and Murthy - Financial Accounting, Margham Publications, Chennai - 17.
2.
Financial Accounting - Dr. S. Ganesan and Kalavathi, Tirumalai Publication, Nazgercoil.
BUSINESS COMMUNICATION
Unit I
Meaning of communication - Objectives - Media -Barriers. Need and Functions of Business letter - Effective Business letter - Layout and Kinds of business Letter.
Unit II
Various types of business letters - Letter of enquiry -quotation - offers - Orders - Cancellation - Execution -Complaints and Settlements - Circular - Status enquiry -Collection Letters.
Unit III
Bank correspondence - Insurance Correspondence -agency correspondence.
Unit IV
Company correspondence - Correspondence with Shareholders - Debenture holders - Minutes - Agenda and Annual Report.
Unit V
Report Writing - Meaning - Importance -Characteristics of Good report - Report by Individual -Report by committees - Market Reports.
Text Books
1.
Pattern Chetty, cc. And Ramesh, M.S.Effective Business English and Correspondence.
Reference Books
1.
Commercial Correspondence
- R.S.N. Pillai and Bagavathi
2.
Text Book of Business Communication
- Chappel
BUSINESS APPLICATION SOFTWARE
Unit I
Introduction to Microsoft Office - MS - Word -Creating and Editing documents - Menus, Commands, Tool bars and Icons - Formatting document - Creating tables - Mail Merge.
Unit II
MS - Excel : Spreadsheet Overview - Menus, Toolbars, Icons - Creating worksheet - Editing and Formatting - Excel formulas and functions - Creating a chart - Data forms, Sort, Filter.
Unit III
MS -Power Point: Introduction - Menus - Toolbars -Text and Formats - Animation, Art and Sound - Making the presentation template.
Unit IV
MS - Access: Database overview - Creating a database - Modifying table and Creating form - Query -Creating reports - Mailing Labels.
Unit V
MS - Front page : Introduction -Create and Manage complete web sites - Format web sites - Creating a web page with and without wizard.
Text Books
1.
Sanjay Sexena - MS - Office 2000 for ever one. Vikas Publishing House PVT LTD.
SEMESTER II
FINANCIAL ACCOUNTING
Unit I
Branch Accounts - Dependent Branches - Stock and Debtors System - Final Account System - Wholesale Branch System (Foreign Branch Excluded) -Departmental Accounts.
Unit II
Insurance Claims - Fire Claims - Loss of Stock -Royalties (Excluding sub lease)
Unit III
Hire purchase system - Calculation of Interest -accounting Procedure - Default and Repossession & Stock - Hire Purchase Trading Account - Installment System.
Unit IV
Partnership Accounts - Division of Profit - Fixed and Fluctuating Capitals - Past Adjustments - Admission -Retirement - Death of a Partner.
Unit V
Discussion - Insolvency of a partner Rule in Garner Vs Muray - Piece Meal Distribution - Proportional Capital Method - Maximum Possible Loss Method.
Note:
Distribution of Makes : Problems 80% and Theory 20%
Text Books
1.
Financial Accounting
- R.L. Guptha and V.K. Guptha Sultan Chand and Sons, New Delhi.
2.
Financial Accounting
- S.R Jain and NarangKalyani Publishers, Ludhiana
Reference Books
1.
Financial Accounting
- Reddy and Murthy - Margham
Publications, Chennai -17.
2.
Financial Accounting
- Dr.S. Ganesan and Kalavathi
Thirumalai Publication, Nagercoil.
FUNDAMENTALS OF COMPUTER AND COBOL
Unit I
Introduction to computers - Classification of digital computer systems - Anatomy of a Digital Computer -Memory Units - Input devices - Output devices - Auxiliary storage devices.
Unit II
Computer software - Programming Languages -Operating systems - Computer Networks - Internet Electronic Mail.
Unit III
Introduction to COBOL - Identification division, Environment division, Data division with editing features -Procedure division (verbs for the concepts and programming preliminaries - Open, Close, Read, Write -Data movement Verb - ARITHMETIC VERBS - ADD, SUBSTRACT, MULTIPLY, DIVIDE, COMPUTE).
Unit IV
Conditional and sequence control verbs - Relational condition, Sign, Class condition - Name, Compound condition and IF sentence - More about data division.
Clauses - REFINES, RENAMES, JUSTIFIED, SIGN, SYNCHRONIZED, CORRESPONDING option, Table Handling with perform verb - Indexed tabel with indexing set, Searching verb.
Unit V
File Organization - Seqential files - Sorting searching and Merging of files - Direct access file.
Text Books
1.
"Fundamentals of computer science and Communication Engineering"
- Alexis Leon, Mathew Leon , Vikas Publishing house, New Delhi -1998 (Unit I & II)
2.
"COBOL Programming including MS - Cobol and Cobol -85".
- M.K. Roy & D. Ghosh Dastdhar, TMH, (Unit III, IV &V)
COMPUTER PRACTICAL -1
(MS - OFFICE & COBOL)
WINDOWS
Windows Explorer Main & Accessories
MS-OFFICE
MS-WORD
1.
a. Starting Ms - Word, Creating, Saving, Printing (with
options), Closing and Exiting.
b. Study of Word - Menu /toolbars.
2.
a. Create a document, save it and edit the document as
follows.
I) Find and Replace Options
II) Cut, Copy, Paste options
III) Undo and Redo options
b. Format the document
I) Using Bold, Underline and Italic
II) Change character size sing the font dialog box
III) Formatting Paragraph : Center, Left aligns & Right align
IV) Changing Paragraph and line spacing, using Bullets and Numbering in Paragraphs.
V) Creating Hanging Paragraphs.
3.
Using tap settings enhancing the documents (Header, Footer, Page Setup, Border, Opening & Closing Toolbars, Print Preview)
4.
Creating Tables in a document, Selecting Rows & Columns sort the record by using tables format painter and auto format.
5.
Drawing flow chart using (creating main document, data source, inserting merge fields and viewing merge data, viewing and printing merged letter, using mail merge to print envelope creating mailing labels).
MS - Excel
1.
a. Create worksheet, moving / copying / inserting / deleting rows and columns (usage of cut, paste, commands, copying a single cell, copying a range of data, filling up a cell. Undo command, inserting a row, column, deletion rows and columns).
b. Formatting work sheets
1. Bold style
2. Italic style
3. Font size changing
4. Formatting numbers (Auto fill, selection command, currency format, currency syllabus)
5. Specifying percentage (%) scientific notations.
6. Drawing border around cells
7. Printing a work sheet (Print preview, Margin Setting, Header, Footer)
2.
a. Database Concept : database, record field and field name - creating and sorting a data base and maintaining a database (dataform).
b. Using auto filter, advanced filter
c. Creating subtotals and grad totals - using database functions.
3.
Creating Charts
I) Using chart wizard (five steps)
II) Changing the chart type (Pie, Bar, Line)
III) Inserting titles for the axes X, Y
IV) Changing colors
V) Printing charts
4.
a. Using date, maths functions;
I) Entering current date
II) Using date arithmetic (adding and subtracting dates)
III) Date functions (Day, month, second)
b. Math Functions
I) SUM, COUNT, AVERAGE
II) MAX, MIN
IIDSTDDEV.VAR
IV)ABS,EXRINT
V) LOG 10 AND LOG
VI) MOD, ROUND, SORT
VII) Using auto sum
c. Logical and financial functions
I) Logical (IF/AND/OR/NOT)
II) Financial (PMD, FV, NPER, RATE)
5.
I) Creating and running a macro
II) Assigning button to a defined macro
III) Editing a macro
MS - Power Point
1. Creating a presentation using auto content wizard
2. Different views in power point presentation
3. Setting animation effects / grouping / ungrouping / cropping power / point objects
4. Printing a presentation / Importing - Exporting files
5. Creating an organisation chart in power point.
1. Addition of first natural numbers
2. Simple and compound interest
3. Banking application - saving bank account maintenance
4. Payroll and pay slips
5. Preparation of profit and loss account
6. Preparation of balance sheet
7. Preparation of Bank reconciliation statement
8. Depreciation (Straight line and Diminishing balance method).
SEMESTER III
COMPANY ACCOUNTS
Unit I
Issue of Shares: Kinds of shares - Issue of Equity shares - Under subscription and over subscription - calls -in arrears and calls - in - advance - issue of shares at premium and at discount - forfeiture of shares - Effects of Pro- rata allotment on forfeiture of shares - surrender of shares - reissue of forfeited shares.
Unit II
Issue of preference shares: Meaning - Kinds -Redemption of preference shares - capital profits and revenue profits - Preparation of Balance sheet after redemption.
Unit III
Issue and redemption of debentures : Consideration for issue of debentures - Condition of Redemption of Debentures - Different methods - Redemption on specified due date, in installments, by conversion, sinking fund methods and insurance policy method.
Unit IV
Under writing shares: Under writing commission -Types of under writing - Marked and un - marked and firm under - writing applications - Determining the liability of the underwriting - valuation of good will - methods of valuation - Average profit method - super profit method -Annuity method - capitalisation method - valuation of shares - Net asset method yield method - fair value.
Unit V
Profits prior to incorporation - Methods of Basis for ascertaining profit (or) loss prior to incorporation -Apportionment of Expenses - Final account of companies.
Note:
Distribution of marks : Problem 80% and Theory 20%
Text Books
1.
R.L. Gupta and Radhasamy - Advanced Accounting, Sultan Chand & Sons, Delhi
2.
Dr. S. Ganesan & S.R. Kalavathi -Corporate Accounting , Thirumalai Publications,
Nagercoil.
Reference Books
1.
M.C.Sukla.Grewal -Advanced Accounting Sultan Chand & Co, Delhi.
Structure of indian financial system - its significance. Money market and capital market. New financial instruments - commercial paper, treasury bills, certificate of deposit, inter - bank participation and globa depository receipt.
Unit II
Introduction to financial services. Meaning of merchant banking - objectives - functions. Authorization for a merchant banker - latest developments - employee's stock option scheme - merchant banking in India -regulation of merchant banking by SEBI.
Unit III
Meaning of mutual funds - types - functions -advantages - institutions involved - growth of mutual funds in India - SEBI guidelines. Lease financing - definition -types - merits and demerits - hire purchase and leasing finances - leasing in India.
Unit IV
Securitisation - definition - benefits - securitisation vs factoring - concepts of factoring - types - factoring mechanism - factoring vs leasing and factoring vs forefeiting - role of Indian banks in factoring. Meaning of venture capital - advantages - venture capital funds in India.
Unit V
Reforms in secondary market and investor protection - New financial institutions - OTCEI - NSE -DFHI. Meaning of credit rating agencies in India: CRISTIL - Objectives - Operations - ICRA - Operations - other services - limitations of rating - future of credit rating in India.
Text Books
1.
E. Gordon & K. Natarajan, Emerging Scenario of Financial Services, Himalaya publishing house, Mumbai -4.
2.
K. Nirmala Prasad & J. Chandradoss, Banking and Financial system, Himalaya publishing house, Mumbai- 4.
Reference Books
1.
PN. Varshney & D.K. Mittal, Indian Financial System, Sultan Chand & Sons, New Delhi.
2.
Vasant Desai, The Indian Financial System, Himalaya Publishing House, Mumbai - 4.
BUSINESS LAW
Unit I
Commercial law - Introduction - Sources Nature and Kinds of contact - Elements of a Valid Contract - Offer and Acceptance consideration - contractual capacity.
Unit II
Free consent - Legality of Object - Void Agreements -Contingent Contract Qurie contract - Performance of a contract - discharge of a contract - remedies for breach of contract.
Unit III
Contract of indemnity and Guarantee - Bailment -Pledge - Lien - Hypothecation Charge - Mortgage.
Unit IV
Agency - Creation of Agency - Kinds of Agent - rights and duties of Principal and Agent of Principal with his Agent - Relation of Principal with third parties -Termination of Agency.
Unit V
Sale of goods - sale and agreement to sell - conditions and warranties - Transfer of property - Transfer of title -Performance Remedies for breach - Unpaid seller - rights of unpaid seller - auction sale - Rules relating to delivery of goods.
Text Books
1.
Commercial Law - N.D. Kapoor Sultan Chand & Sons New Delhi.
2.
Business Law - R.S.N. Pillai and Bagavathi S. Chand & Co, New Delhi.
Reference Books
1.
Commercial Law
- M.C Shukla and & Sons, New Delhi
2.
Business Law -M.C. Kuchal
DIGITAL COMPUTER FUNDAMENTALS AND COBOL
Unit I
Introduction - Collection and Tabulation of statistical data - frequency Distribution - Simple and cumulative - measure of Central Tendency - Mean, Median, Mode, Harmonic mean and Geometric mean, Combined mean.
Unit II
Measures of Dispersion - Range - Quartile deviation -Mean deviation - standard Deviation and their co-efficient. Measures of skew ness - Karl Pearson and Bowley's co¬efficient of Skewness.
Unit III
Correlation - Types of correlation - Measures of Correlation - Karl Pearson's co - efficient of correlation -spearman rank correlations co - efficient.
Simple regression analysis - Regression equation, refitting of Regression lines - Relationship between Regression co - efficient and correlation, co - efficient.
Unit IV
Index Number, Definition of Index Numbers, Uses, problems in the constructions of index numbers, simple and weighted index numbers. Chain and fixed base index - Cost of living index numbers.
Unit V
Analysis of time series - Definition - Components of Time series, Uses, Measures of Secular trend, Measure of Seasonal Variation. Method of simple average only.
Text Books
1.
Business Statistics - PA Navanithan Reference Books
Reference Books
1.
Statistical Methods - S.P Gupta
2.
Statistics - D.C. Sanchati and V.K. Kapoor
3.
Elements of statistics - Donald R.Byrkt.
DATABASE MANAGEMENT SYSTEM
Unit I
Introduction : Database system application -Database system vs file sysetms - View of Data - Data Models - Database Languages - Database Users and Administrators - Transaction Management - Database system Structure. Data Model : ER - Model - Basic Concepts - Constraints - keys - Design Issues -Entity Relationship diagram - Weekly entity set - extended ER features.
Unit II
Relational Model: Structure of Relational Databases - Relational Algebra - Modification of the database - Views -Truple Relation calculus - Domain Relational calculus. SQL : Background - Basic Structure - Set opreations -Aggregate functions - Null values - Nested sub queries -Views - Complex queries - Modification of the database -Joined relation - Data definition language. Other relation languages : Query by example - Modifications of database.
Unit III
Integrity and security : Domain constraints -Referential integrity - Assertions - Triggers - Security and Authorization - Authorization in SQL - Encryption and Authentication.
Relational Database Design: First Normal form -Pitfalls in relational database design - Functional Dependencies - Decomposition- Desirable Properties of Decomposition - Boyce Codd Normal Form - Third Normal Form - Fourth normal form.
Unit IV
Database system Architectures : Centralised and Clinet - Server architectures - Server System Architecutres - Parallel Systems - Distributed Systems - Network Types. Distributed Databases: Homogeneous and Heterogeneous Databases - Distributed Data Storage - Distributed transactions - Commit Protocols - Availability -Heterogeneous Distributed Databases - Directory Systems.
Unit V
Network Model: Basic Concept - Data structure Diagrams - DBTG CODASYL Model - DBTG Data Retrieval Facility - DBTG update Facility - DBTG set - Processing facility - Mapping of Networks to files.
Hierarchical Model: Basic concepts - Tree Structure Diagram - Data Retrieval Facility - Update Facility - virtual Records - Mapping of Hierarchies to files.
Text Books
1.
"Database system concepts"
- Silberschatz, Korth, Sudarshan, 4th Edition - Mc Graw Hill International Edition.
SEMESTER IV
BUSINESS MANAGEMENT
Unit I
Nature and Scope of Management - Functions of Management - Scientific Management - Contribution by Henry Fayol.
Unit II
Planning - Meaning, nature and importance of planning - Steps in Planning -Forecasting - Decision making - Process - Types of decision.
Unit III
Organisation - Meaning, nature and importance -Types of organisation - Span of Control - Delegation and Decentralisation.
Unit IV
Leading - Nature and purpose of directing -Controlling - Coordination - Meaning and Types of Control
- Control Techniques.
Unit V
Nature and purpose of staffing - Manpower planning - Recruitments, Selection, Training and Development - Performance appraisal.
Text Books
1.
Dinkar Pagare - Business Management.
Reference Books
1.
Y.K.Bhushan - Business Organisation & Management
2.
Chatterjee - Business Management
CORPORATE ACCOUNTING
Unit I
Amalgamation, Absorption and External Re¬construction: Meaning and Difference - Various methods of purchase consideration - Net payment, Lump sum and Net Asset method - According treatment in the Books of selling company and purchasing company.
Unit II
Alteration of share capital: Internal Re-construction
- Different kinds of alteration of share capital and the Necessary Accounting Entries - Reduction of share capital
- liquidation of companies - Modes of winding up - orders of payment - Secured creditors - Preferential creditors -Liquidators statement of accounts.
Unit III
Accounts of Banking companies : Legal requirements - Preparation of Profit and Loss Account -Balance Sheet - Guidelines of RBI - Classification of bank Advances (NewForm)
Unit IV
Accounts of Insurance Companies : General Insurance - Reinsurance Premium and Commission there on - reserve for Un - expired Risks - life insurance -Valuation Balance sheet - Net profit in Insurance Business - Treatment of Net profit - Annual Accounts - Profit and Loss Account and Balance Sheet.
Unit V
Accounts of Holding companies : Consolidated Final statements - Preparation of consolidated balance sheet (Excluding inter company Holding)
Note:
Distribution of Marks : Problems 80% and Theory 20%
Text Books
1.
R.L. Gupta and Radhasamy - Advanced Accounting Sultan Chand Sons, Delhi
2.
Dr. S. Ganesan & S.R. Kalavathi -Corporate Accounting Thirumalai Publications, Nagercoil.
Reference Books
1.
M.C. Sukla, Grewal - Advanced Accounting Sultan Chand& Co, Delhi.
Matrix : Definitions - Operations on Matrix -Determinant of Matrix. Inverse of a matrix (Ad joint method only) -Application.
Solving of linear equations - Matrix inverse method: Crammers Method.
Unit II
Sequence and Series - Arithmatic Progression and Geometric Progression.
Interpolation : Bionomial Expansion method: Newton's Forward and Backward Method, largrange's Method.
Unit III
Probability; Definition - Addition and Multiplication theorems - Conditional and Probability - (simple Problem Only).
Unit IV
Linear Programming - Formation of LPR Solution to LPP - Graphical simplex method - Big - M Method.
Unit V
Transportation Problem - North West Corner method - Matrix minima (or) Least cost method - Vogel's Approximation method - MODI Method.
Assignment Problem - Balanced Hungurian Assignment Method.
Text Books
1.
Business Statistics - PA. Navanithan
Reference Books
1.
Business Statistics and Operation Research
- Dr. S.R Gupta, Dr. RA. Guptha, Dr. Manmohan.
2.
Business Mathematics - Mr. Villa!.
E- COMMERCE
Unit I
Information Technology and Business - Electronic commerce: Electronic Commerce - Electronic data Interchange - Value added Networks - Electronic commerce over the internet - commerce net Pes and Networking: Networking - communication media. Electronic mail: Computer Communications System -ISO's open system interconnection model - Electronic Mail - The X 400 Message handling system - Internet mail -E-mail security - X 500 Directory Services - Mail User Agent.
Unit II
The internet: A Brief Introduction - Internet communication protocols - Internet services and Resources - Internet Mail - Internet Search - Concens about the Internet - Browsers - Hypertext Markup. Language - Java - The Java Electronic Commerce Frame work - Internet 2. Intranets: Intranet Services - Intranet Implementation - The web master. Electronic Data Interchange: Electronic data Interchange - Costs and Benefits -Components of EDI Systems - EDI Implementation issues legal aspects.
Unit III
The UN / EDIFACT standard : Introduction - An EDIFACT Message - Interchange structure - UN / EDIFACT message directories. The Internet and Extranets for Electronic commerce : E-commerce - Commerce over the Internet - Commerce over Extranets. Identification and Tracking Tools for Electronic Commerce : The EAN system - EANCOM - Article Numbering - Barcoding - The Serial shipping container code and the EAN Label - EAN shipping container code and the EAN label - EAN Location Numbers - How it works Warehousing Example. Internet Bandwidth and Technology Issues: Bandwidth Issues -Technology Issues for the Internet / Nil - Nil Standards -Nil Services Actors in the Nil - Nil Agenda - GIL
Unit IV
Security Issues : Security concerns - Security solution - Electronic Cash over the Internet - Security and UN / EDIFACT Messages - Internet security - Guidelines for Glyptography Policy. Business Process Reengineering: Introduction - Approach to BPR - Strategic alignment model - BPR methodology. Management of Change: Change Management - Change Management in Public Administration - The implementation Plan.
Unit V
Legal issues : Legal issues - Risks : Paper document vs Electronic document - Technology for authenticating an Electronic Document - Laws for E-commerce - EDI Interchange agreement - Legal issues for internet commerce, case studies: EDI in Indian customs, US electronic procurement, Banks and EDI Pilot Project in the Automotive Industry.
Text Books
1.
"E - Commerce - The cutting edge of Business" Kamalesh K Bajaj and Debjani Nag, TMH, New Delhi
COMPUTER APPLICATIONS PRACTICAL - II
(ORACLE)
1.
Table Creation
2.
Use and Application of SELECT and INSERT statements.
3.
Use of simple queries.
I) Comparison operators (e.g =1 - <,>, IN, NOT IN, any Between, Like is, Null etc)
II) Logical operators (NOT, AND, OR)
III) Sorting
4.
Sing Row functions
I) Character
II) Number
III) Data
IV) Conversion
5.
Group Functions
I) Group By
II) Having Clause
6.
Querying Multiple Tables
I) Join, methods, Join, Equi - Join Outer Join
II) Set Operators: Union, Union all, Intersection,
minus
7.
Built - in Functions of SQL
Number functions, Number group functions, count functions, Character and Data functions
8.
Update operation using SQL
SEMESTER V
COST ACCOUNTING
Unit I
Cost Accounting - Meaning, scope objectives advantages and limitations - Differences between cost Accounting and Financial Accounting - Elements or Cost -Preparation of cost sheet.
Unit II
Material management - Purchase procedure -Various stock levels - Economic order quantity - Bin card and stores ledge - pricing of issues - FIFO, LIFO Simple Average and Weighted average methods - Stock control.
Unit III
Labour cost - Importance - Various methods of labour cost control - methods of wage payment - various incentive schemes - recording of labour time and idle time.
Unit IV
Overheads - classification - apportionment of overheads - redistrilention of overheads - absorption of overheads - calculation of machine hour rate.
Unit V
Methods of costing - process costing - normal loss and abnormal loss and abnormal gain (excluding equivalent Production and inter process profit) - Joint and by products costing - operating costing (Transport cost only)
Note:
Distribution of marks between theory and problems shall be 20% and 80% respectively.
Reddy & Hari Prasad Reddy
- Cost Accounting -Margham
Publications Chennai -17.
Reference Books
1.
Maheswari
: Cost Accounting- Sultan Chand & Sons, New Delhi
2.
Pillai&Bagavathi
: Cost Accounting- Sultan Chand & Co, New Delhi.
COMPANY LAW
Unit I
Meaning and definition of a joint stock company -features - Kinds of companies - Statutory companies, registered companies, companies limited by shares, companies limited by Governments, Unlimited companies, Public companies, private companies, Government companies, foreign companies - Difference between private and public companies.
Unit II
Formation of a company - Role of promoters -Memorandum of Association and its contents - Articles of Association and its contents - Alteration of memorandum and Articles of Association - Certificate of incorporation and certificate of commencement of business.
Unit III
Prospectus - its contents - Statement in lieu of prospectus - consequences of Misstatements in prospectus - kinds of shares and Debentures - Differences between shares, debentures and stock - majority rule and Minority protection (Concepts Only).
Unit IV
Company Management - Appointment, rights and duties Directors - Qualification - Disqualification -Removal of Directors.
Unit V
Kinds of meetings - Types of resolutions - winding up of a company, types of winding up - consequences of winding up.
Text Books
1.
Company Law
-N.D.Kapoor-Sultan Chand Sons, New Delhi
Reference Books
1.
Company Law by Avatar Singh
2.
Company Law by P Saravanavel
3.
Principles of Company Law - N.C. Shukla & S.S. Gulshan
AUDITING
Unit I
Introduction - meaning and object of audit -Difference between auditing and accountancy - kinds of audit - advantages and limitations of audit - audit programmes and working papers.
Unit II
Internal control - Meaning and object - Internal check - Meaning and object - Internal control regarding cash, purchases, sales, payment of wages and stores.
Unit III
Vouching - meaning - objects - features of good voucher - procedure & importance - vouching of cash transactions - verification of assets and liabilities.
Auditing - Dinker Pagare - Sultan Chand & Sons, New Delhi
2.
Auditing -R.C. Bhatia
ENTREPRENEURSHIP DEVELOPMENT
Unit I
Concept of Entrepreneurship :Entrepreneurship -Meaaing - Distinction between an entrepreneur and Manager - Nature and Characteristics of an entrepreneur -Qualities, types and functions of an entrepreneur - role of entrepreneur in economic development.
Unit II
Entrepreneurial Motivation : Concept of Motivation -Theories of Motivation - Marlow and McClelland - Motive for starting an enterprise - testing entrepreneurial motivation - entrepreneurial behaviour.
Unit III
Establishing an enterprise : The start - up process -Project identification and selection - Project formulation -Assessment of Project feasibility, Market survey, risk analysis, Break - even analysis - Preparation of project report, selection of site - Legal considerations - Basic start -up problems.
Unit IV
Institutional Finance to Entrepreneurs : National small industries corporation (NSIC), small industries development organisation (SIDO) Small scale industries Board (SSIB) small industries development corporation (SSICS), small industries development corporations (SISI), District industries Centres (DIC), Tamilnadu Industries Investment Corporation TIIC and Commercial Banks.
Unit V
Entrepreneurship Development in India: Entrepreneurial development programmes - Their role, relevance and achievements - Institutions of entrepreneurship development - Role of Govt. Organising entrepreneurship development programme
Text Books
1.
Entrepreneurial Development
-S.S.Khanka
S. Chand& Co., Delhi
2.
Fundamental of Entrepreneurship
And small Business
- Renu Arora, S.K. Sood Kalyani Publishers, Ludhiana.
SOFTWARE DEVELOPMENT WITH VISUAL BASIC
Unit I
Introduction to VB : What is VB - Features of VB - VB Editions - The VB Philosophy - Developing an application. Creating an Application : Objectives - The tool box - Project Explorer - The Properties Window - The Form Window -Saving the Project - Understanding Projects - Customizing this tool bar - What is on the toolbar - Text box control -picture box - Label box - option button - Frame - List box -Combo box - Data - Command button - Check box - The drive, Directory and file list controls line and shape controls - Image control - OLE - Menu bar - Context menus - Toolbar - Tool box - Project Explorer Window - Code properties windows - Object browser form designer -Editor Window - Form Layout window - Immediate, Locals and watch window. 2nd Look at IDE, Forms and Controls: The form - working with control - opening the code window. Variables in VB : Objectives - What is Variable -Data types - Keyword - More on ReDim.
Unit II
Writing code in VB objectives - Code window - The Anatomy of a procedure - Editor features - The for next statement, the Decision maker... IF, The loop, the while -Visual basic file system control - Types of files - working with files - Reading a file with variable - length records -writing to a text file - writing data to a fixed - length records -Random Access files - Declaring a UDT - Writing to a random file - Binary files - Reading from a Binary file -Introduction to the file system object model - Accessing the object's properties - working with files using the file system object, Creating files and adding data with file system objects - Writing data to a file - Moving, copying and deleting files.
Unit III
Menus: Objectives - Build the user interface - All about menus - Making the menu better - coding the menu items - Adding the toolbar - Toolbar conventions - Pasting Icons on buttons. Multiple document interface applications: MDI - Loading MDI forms and child forms -The Active form property - Saving your work - Specifying the active child form our control - Maintaining State information for a child form - unloading MDI forms with query unload. Debugging tips: Objectives - Debugging methods. The common dialog control - Introduction to databases - Working with the data control: The data control - The bound controls - Caution - coding - DB grid control.
Unit IV
Data Access Objects : The Jet Database Engine -Functions of the Jet Database Engine - SQL - The DAO Object Model - Creating a Database - Creating a table -Creating fields in your database - Arranging your code -Adding a Record - updating the record - Editing a record -Record set types - Creating different types of record sets -The find methods - Using multiple tables. Additional control available in visual basic 6.0: Objectives - SStab control - working with SSTab control - setting properties at runtime - Adding controls to tabs - The tab orientation property - the image list control - working with image list control - Adding images to the image list - Tabstrip control - Creating tabs at design time or runtime - Associating the image list control with the tabstrip control - the difference between tabstrip and Sstab - MSFLexgrid control -Toolbar control - The status bar control - The Panel object and panel collection - Tree view control - Creating and working with a tree view control - displaying data from a database - populating the tree view control - slider control -Tickstyle and Tickfreqeuncy properties - Small change and large change properties - Mask Edit Box Control - The Mask property - Defining the input character - the validation error event. Active X data objects : Objective -Why ADO - Establishing a reference - updating the data in the Data source - What is a cursor.
Unit V
Crystal and Data reports : Crystal Reports - Data Report - Creating multiple report. Active X: objective -What is Active X - Why Active X - Registering on Active x Control. Active X and web pages: Objective - Active X and internet. Sample application in VB like inventory control.
Text Books
1.
"Programmingwith Visal Basic 6.0" Mohammed Azam Second Reprint 2005 Vikas Publishing House Pvt. Ltd.
SEMESTER VI
MANAGEMENT ACCOUNTING
Unit I
Management Accounting : Nature and scope - meaning and definition objectives -Management accounting and financial accounting - management accounting and cost accounting.
Unit II
Analysis and interpretation of Financial Statements: Concept and nature of Financial Statement - Limitation of financial statements - Analysis and interpretation - tools -comparative financial statements - common size statements - ratio analysis - utility and limitation of ratio -short - term and long - term financial ratios profitability, proprietary and yield ratios.
Unit III
Found flow analysis : Concept of fund- Sources and uses of funds - construction of fund flow statement managerial use of funds flow analysis - distinction of cash from funds and fund flow statement and cash flow utility of cash flow statement - construction of cash flow statement.
Unit IV
Budget and Budgetary control: Meaning importance preparation of purchase budget preparation of budgets sales budget, production budget- raw material budget -cash budget - flexible budget.
Unit V
Marginal costing - absorption costing - break - even analysis for profit planning and control - P/V ratio - BEP and margin of safety - practical application of marginal costing technique to different situations.
Note : Distribution of marks : Problems 80% and Theory 20%
S.N. Maheswari
- Management Accounting Sultan
Chand & Sons, New Delhi.
Reference Books
1.
Manmohan & Goyal
- Principles of mg Ala - Sahithya Barath
PRINCIPLES OF MARKETING
Unit I
Meaning and functions of marketing : Definition of marketing - features of modern marketing - importance of marketing - functions of marketing: buying, assembling, selling - transportation, storage and ware housing, risk bearing, market information, grading and standardization.
Unit II
Product planning : Definition of a product - features and importance of the product - product mix - alteration of product mix - product life cycle branding: types, features, functions of branding - advantages and disadvantages. Packaging: Kinds, advantages and disadvantages
Unit III
Buyer Behaviour: Meaning of buyer behaviour -buying motives - factors influencing buyer behaviour -process of buying market segmentation - need for market segmentation - criteria for segmentation - basis for market segmentation - methods of market segmentation -benefits.
Unit IV
Pricing: Meaning and importance of pricing - pricing objectives factors affecting pricing decision - kinds of pricing - pricing strategies - procedure for price determination.
Unit V
Sales promotion : Sales promotion - definition -importance - kinds : Dealer level, consumer level, salesman level - advertising : objectives - kinds -importance - advantages and disadvantages. Media of advertising - personal selling: objectives - importance -qualities a good sales man - kinds of salesman - role of sales person in modern business.
Text Books
1.
Principles of Marketing
- S.A. Sherlekar
K. Nirmala Prasad S.J. Salvadore victor
Himalay publishing house
2.
Modern Marketing
- R.S.N. Pillai
Principles and Practices
Bagavathi
S. Chand & Co. Delhi.
Reference Books
1.
Marketing - Rajan Nair, Sultan Chand and Sons
2.
Marketing Management - Philip Kotler, Prentice Hall
COMMERCE PRACTICALS
-LIST OF EXERCISES FOR COMMERCE PRACTICAL
Unit I
1. Preparation of invoice, receipts, voucher, delivery, challan, entry pass, and Gate pass debit and credit notes.
2. Preparation of transaction from the receipts, vouchers credit notes and debit notes.
3. Preparation of application for shares and allotment
letter for share transfer forms from the secretary
Unit II
4. Drawing, endorsing and crossing of cheques filling up of pay in slips demand draft application and preparation of demand drafts.
5. Making entries in the passbook and filling up of account opening forms for SB account, current account and FDR's preparation of FDR's
6. Drawing and endorsing of bills of exchange and promissory notes.
Unit III
7.Filling up of application forms for admission to cooperative societies. Filling up loan application forms and deposit challan.
8. Filling up jewel loan application form, procedure for releasing of jewellary in jewel loans and repayment.
Unit IV
9. Preparation of agenda and minutes of meetings - both general body and board of directors.
10. Using bin card and inventories
11. Using cost sheets.
Unit V
12. Filling up of an application form for a LIC policy, filling up of the premium form sending premium notice and filling up the challan for remittance receipt for the premium. The procedure to receive a lapsed policy and procedure for settling account while the insured is alive or dead.
13. Preparation of audit programmes.
14. Preparation of audit report and the replies to audit objections.
15. Preparation of an advertisement copy, collection of advertisement in dailies and journal, critically evaluating the advertisement copy.
16. Filling up income - tax returns and application for permanent account number.
Note:
Student may be requested to collect original or xerox copies of the documents and affix then on the record note book after having filled up. Drawing of the documents should not be insisted. Distribution of marks: Practical 75% and record note book 25%.
PRINCIPLES OF WEB DESIGN
Unit I
HTML, XML and the future of markup languages -web browsers - HTML editor - Coding for multiple screen resolutions - Banks width concerns - website design principles.
Unit II
Planning the site - Planning site navigation: Creating usable navigation - using text - based navigation - using graphics - based navigation.
Unit III
Creating page templates : Understanding table basics - Table pointers - creating a page template -Template examples - Web Typography.
Unit IV
Graphics and color: File format basics - computer color basics - Graphics tool - using the (IMG) Element -working with hexadecimal colors.
Unit V
HTML frames : Understanding Frames - Frame Syntax - Targeting in Framesets - Planning frame content -Publishing and maintaining website.
Text Books
1.
"Principles of web Design"
- Joel Sklar Thomsan Learning - 2001 Vikas Edition
COMPUTER APPLICATIONS PRACTICAL - III
(VISUAL BASIC AND HTML)
I. Visual Basic Practicals
1. Develop a simple calculator application
2. Prepare a payroll application
3. Student mark list preparation
4. Develop a banking system with necessary reports
5.Develop a sale & purchase order system with necessary reports.
II. HTML Practicals
1. Prepare a Bio data using HTML
2. Prepare a E - Book using HTML in your favorite subject
3. Display information about your information in
multiple HTML pages with photos.
4. Display mark list of students using HTML tables
5. Prepare a E - book using animated image & multiple frames.
SCHEME OF PRACTICAL EXAMINATION
Maximum - 100 Marks
Practical - 80 Marks
Record - 20 Marks
Duration - 3 Hours
For each practical question, the marks may be awarded
I) For flow chart/Procedure - 20%
II) For program writing - 30%
III) For list, test, debug the program - 30%
IV) Correct result - 20%
(Marks may be proportionately reduced for the errors committed in each of the above)
