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SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
SATTUR- 626 203
(An Autonomous institution affiliated to the Madurai Kamaraj University, Madurai)
(Re-Accredited with Grade ‘A’ by NAAC)
B. Com
DEGREE COURSE
SYLLABUS AND REGULATIONS
UNDER
CHOICE BASED CREDIT SYSTEM (CBCS)
(Those who joined in 2016-2017 and after)
SRNMC Regulation-2016 Syllabus
Objectives
To equip the students with specific knowledge and skills for junior and middle Positions of
responsibilities in industrial and commercial organizations.
To organize instructions on the lines of professional courses by adopting Participative
methods of learning.
To assist the graduates in finding employment opportunities in business and Industry.
Eligibility for Admission
Candidates seeking admission to the B.Com Degree Course must have passed the Higher
Secondary Examination (should have studied Commerce and Accountancy in HSC) Of the
Government of Tamil Nadu.
Duration of the Course
The duration of the course shall be three academic years comprising six semesters. With
two semesters in each academic year.
Courses of Study
The Subjects of study for Commerce Degree Course shall consist of the following:
Part I: Alternative Subjects
Part II: English
Part III:
1. Core Subjects
2. Electives with three courses
3. Allied Subjects
Part IV:
1. Non Major Electives
2. Skill Based Subjects
3. Environmental Studies
4. Value Education
Part V:
Extension Activities
SRNMC Regulation-2016 Syllabus
Part I and II
Alternative Subjects and English Language Courses are 2 each in number.
Part III
The number of Core Courses shall be 17 and Elective Subjects shall be 3. Allied
Subjects cover 4 courses.
Part IV
The number of Non-major elective Courses shall be 2. A student shall have to choose any
two of the Non-Major Elective courses offered by other departments The number of Skill based
subjects shall be 6. Environmental Studies and Value Education Courses are 1 each in number.
Part V
These should be carried out outside the class hours. All the students shall have to enroll for
NSS/NCC/Sports & Games or any other service organization in the College and shall have to
earn minimum hours of attendance to be prescribed by the college. A candidate shall be awarded a
maximum of 1 credit for Compulsory Extension Service.
Credits
The term „credit‟ refers to the weightage given to a course, usually in relation to the
instructional hours assigned to it. The total credits, required for completing a B.Com Degree
Course is 142. The particulars of credits for individual components and courses are placed on
Table – 1.
Extra Credits Paper:
1. This paper is optional. Students may or may not select this paper. If he/she selects this
paper and if he/she passes the paper, then 2 extra credits will be added in his/her total credit to
the degree, even otherwise, it won‟t affect the completion of degree.
2. The paper is common to all UG Programmes.
3. The title of this paper is “Model Paper for Competitive Examinations”
4. Examination for this paper will be held at the end of the 6th
semester examinations.
5. There is no internal examination and only external examination for this paper.
6. Maximum marks for this paper is 100.
Scheme of Examination
It is presented on Table 2.
SRNMC Regulation-2016 Syllabus
Evaluation
The performance of a student is evaluated in terms of percentage of marks with
aprovision for conversion to grade points. Evaluation for each course shall be done by a
continuous internal assessment by the concerned course teacher as well as by an end semester
examination which will be a written type examination of 3 hours duration and will be
consolidated at the end of the course. The ratio of the marks to be allotted to continuous
internal assessment and to end semester examination is 25 : 75 (i.e. Internal 25 marks and
External 75 marks). For practicals the ratio is 40:60. (i.e. Internal 40 marks and External 60
marks). The components for continuous internal assessment are:
Two tests and their average - 15 marks
Seminar/Group Discussion - 5 marks
Assignment - 5 marks
Total - 25 marks
Pattern of Question Paper
The question paper may have 3 parts.
Duration of the external examination is 3hours.
Part A
Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks
(Two questions from each unit)
Part B
Five questions (either or type ) 5 x 7 = 35 marks
(One question from each unit)
(Answers not exceeding two pages)
Part C
Three questions out of five 3 x 10 =30 marks
(One question from each unit)
(Answers not exceeding four pages)
Total : 75 marks
SRNMC Regulation-2016 Syllabus
Part – IV
Contact Hours/ week : 2 hours
Duration of semester examination : 2 hours
Number of units in the syllabus : 3
Internal Marks : 25
External Marks : 75
Total Marks : 100
Question Paper Pattern (External)
Section-A
THREE Questions (either or type) 3 X 10 = 30
(One Question from each unit)
Section-B
THREE questions out of FIVE 3 X 15 = 75
(Atleast one question from each unit)
Total: 75 marks
Question Paper Pattern (Internal) Same as in External
Passing Minimum
1. 40% of the aggregate (Internal + External)
2. No separate pass minimum for the Internal.
3. 27 marks out of 75 is the pass minimum for the External (Theory).
4. 21 marks out of 60 is the pass minimum for the External (Practical).
SRNMC Regulation-2016 Syllabus
B.Com.
Table -1: Course Pattern (Those who are joining in 2016 – 2017 and after)
Study
Components
Sem
I
Sem
II
Sem
III
Sem
IV
Sem
V
Sem
VI
Total
Hours
Total
Credits
Total
Papers
Total
Marks
Part-I
Alternative
Objects
6(3) 6(3) - - - - 12 6 2 200
Part-II English
6(3) 6(3) - - - - 12 6 2 200
Part-III
Core
Objects
5(4)
5(4)
5(5)
5(5)
6(4)
6(4)
5(3)
6(4)
6(4)
5(3)
6(5)
6(4)
6(5)
6(5)
6(5)
6(4)
6(4)
96 72 17 1700
Elective
Subjects
- - 5(5) 5(5) 6(5) - 16 15 3 300
Allied
Subjects-I
6(5) 6(5) - - - - 12 10 2 200
Allied
Subjects-II
- - 6(5) 6(5) - - 12 10 2 200
Part-IV
NME
Courses
- - 2(2) 2(2) - - 4 4 2 200
Skill based
subjects 2(2) 2(2) - - 2(2)
2(2)
2(2)
2(2)
12 12 6 600
Environmen
tal Studies - - - - 2(2) - 2 2 1 100
Value
Education - - - - - 2(2) 2 2 1 100
Part-V
Extension
Activities
- - - 0(1) - - - 1 1 -
Total 30
(21)
30
(23)
30
(23)
30
(24)
30
(25)
30
(24)
180 140 38 3800
Extra
Credits
Papers
2
Grand Total 142
SRNMC Regulation-2016 Syllabus
B.Com
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-I
Course
Components
Subjects Subject
Code
Hrs/
Weeks
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part I Vaniga
kadithangal
U16LAC11 6 3 3 25 75 100
Part II English I U16LAE11 6 3 3 25 75 100
Part III
Core
Subjects
Paper I
Retail
Marketing
U16COC11 5 4 3 25 75 100
Paper II
Financial
Accounting I
U16COC12 5 4 3 25 75 100
Allied
Subject I
Paper I
Managerial
Economics
U16ECA11 6 5 3 25 75 100
Part IV
Skill Based
Subject
Paper I
Advertising
U16COS11 2 2 2 25 75 100
Total 30 21 600
SRNMC Regulation-2016 Syllabus
B.Com
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-II
Course
Components
Subjects Subject
Code Hrs/
Weeks
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part I Kaappidu U16LAC21 6 3 3 25 75 100
Part II English I U16LAE21 6 3 3 25 75 100
Part III
Core Subjects
Paper III
MS Office U16COC21 5 4 3 25 75 100
Paper IV
Financial
Accounting II
U16COC22 5 4 3 25 75 100
Allied
Subject II
Paper II
Economic
Development
of India
U16ECA21 6 5 3 25 75 100
Part IV
Skill Based
Subject
Practical I
MS Office
Lab
U16COS2P1 2 2 2 40 60 100
Total 30 21 600
SRNMC Regulation-2016 Syllabus
B. Com
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-III
Course
Components
Subjects Subject
Code
Hrs/
Weeks
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core
Subjects
Paper V
Financial
Accounting III
U16COC31 6 5 3 25 75 100
Paper VI
Entrepreneurship U16COC32 5 4 3 25 75 100
Paper VII
H R M U16COC33 5 4 3 25 75 100
Elective
Subject
(a)Cost
Accounting
(b)Principles of
Management
U16COE31
U16COE32
6
4
3
25
75
100
Allied
Subject III
Part IV
Paper III
Business
Statistics
U16ECA31 6 4 3 25 75 100
Non
Major
Elective
Business
Accounting
U16CON31 2 2 2 25 75 100
Total 30 23 600
SRNMC Regulation-2016 Syllabus
B. Com
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-IV
Course
Components
Subjects Subject
Code Hrs/Weeks Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core
Subjects
Paper VIII
Partnership
Accounting IV
U16COC41 6 3 3 25 75 100
Paper IX
Banking Theory
Law & Practice
U16COC42 5 4 3 25 75 100
Paper X
Auditing U16COC43 5 4 3 25 75 100
Elective
Subject
Paper II
(a)Management
Accounts
(b) Marketing
Management
U16COE41
U16COE42
6
5
3
25
75
100
Allied
Subject IV
Paper I Business
Statistics
U16ECA41 6 4 3 25 75 100
Part-IV
Non
Major
Elective
Paper II
Business
Communication
U16CON41 2 2 2 25 75 100
Extension
Activities
U16CNA41
Total 30 22 600
SRNMC Regulation-2016 Syllabus
B. Com
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-V
Course
Components
Subjects Subject
Code
Hrs/
Weeks
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core Subjects
Paper XI
Corporate
Accounting
U16COC51 6 3 3 25 75 100
Paper XII
Resource
Management
Techniques
U16COC52 6 4 3 25 75 100
Paper XIII
Business Law-I U16COC53 6 4 3 25 75 100
Elective
Subject
Paper III
(a)Income
Tax – I
(b) Financial
Management
U16COE51
U16COE52
6
5
3
25
75
100
Part IV
Skill
Based
Paper II
Information
Technology
Practical II
Tally–Practical
U16COS51
2
2
2
2
2
2
25
40
75
60
100
100
Environmental
Studies
U16COS5P1
2 2 2 25 75 100
Extension
Activities
U16CNE51
Total 30 22
SRNMC Regulation-2016 Syllabus
B. Com
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-VI
Course
Components
Subjects Subject
Code
Hrs/
Weeks
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core
Subjects
Elective Subject
Paper XIV
Advanced
Special
Accounts
U16COC61 6 5 3 25 75 100
Paper XV
E. Commerce
U16COC62 6 5 3 25 75 100
Paper XVI
Industrial
Law
U16COC63 6 4 3 25 75 100
Paper XVII
(a)Company
Organisation
(b)Income
Tax II
U16COE61
U16COE62
6
4
3
25
75
100
Part IV
Skill
Based
Commerce
Practical
U16COS6P1
2 2 2 40 60 100
Paper III
Personality
Development
U16COS61
2 2 2 25 75 100
Value
Education
U16CNV61 2 2 2 25 75 100
Extra Credits Papers
Model Paper for Competitive
Examination
U16CNX61 2 3 100
Total 26
SRNMC Regulation-2016 Syllabus
Sri S. Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16LAC11
Semester : I No. of Hours Allotted: 6/week
Part III : Core Subject No. of Credits : 3
Title of the Paper : tzpff; fbjq;fs;
gFjp 1: tzpff; fbjq;fspd; mbg;gilf; $Wfs;: tzpff; fbjq;fspd; nghJ mikg;G kw;Wk; gbtq;fs; - fbj tiffs;
- rpwg;Gf; $Wfs; - Nehf;fk; - fbjk; vOJgth; vOJk; Kd; kdjpy; nfhs;s Ntz;ba nra;jpfs;.
gFjp 2: tpz;zg;gf; fbjq;fs; : Ntiy Ntz;b tpz;zg;gf; fbjk; - fUj;Jiu fhl;Lk; fbjq;fs; - flDf;fhf fbjq;fSk;
rpghhpRfSk; - tpahghuj;jpy; ehzakhf elg;gJ Fwpj;J fbjq;fs; - tpsk;gug;gb – mij jahhpf;Fk; Kiw.
gFjp 3: tpahghuf; fbjq;fs;: KidT fbjq;fs; - tprhuizfs; - tpiyg;Gs;spfs; - MizAWf;fs; - Gfhh;fSk;
rhpf;fl;lYk; - ruf;Fg; nghw;Wf; nfhz;lij cWjpnra;jy; - epYitj;njhif epidTWj;jy; - t#y; nra;jy; - fzf;if
Neh; nra;jy;.
gFjp 4: Vw;Wkjp ,wf;Fkjp njhlh;ghd fbjq;fs; - Kfthp njhlh;ghd fbjq;fs; - tq;fpf; fbjq;fs;-
fhg;gPl;Lf; fbjq;fs;
gFjp 5 - epWkr; nrayhpd; fbjq;fs;: gq;FjhuUld; ,af;Feh;fSld; nrayhpd; fbjj; njhlh;Gfs; -
epWkf; $l;lk; - jPh;khdq;fs; - epfo;r;rpf; Fwpg;Gj; jahhpj;jy;. - mwpf;if jahhpj;jpy; : jdp egh;
mwpf;if – FO mwpf;if – mq;fhb mwpf;if – gs;sp tpguf; Fwpg;gpypUe;J mwpf;if jahhpf;Fk;
Kiwfs;.
Fwpg;G: tzpftpay; Mrphpah;fs; ,e;jg; ghlj;ij elj;jTk; tpilj;jhs; jpUj;jTk; ghpe;Jiuf;fg; gLfpwJ.
Text Book:
SRNMC Regulation-2016 Syllabus
lhf;lh; eh. KUNfrd; tzpff; fbjq;fs; tp. kNdhfh; (M.M. Publishers) 2009)
Reference Book:
lhf;lh; v];. uhNIe;jpud; (Pavai Publication 2008)
Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with “A” grade by NAAC)
SATTUR -626 203.
Department of Commerce
(Those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COC11
Semester : I No.of Hours Allotted : 6/week
Part III : Core Subject No.of Credits : 4
Title of the paper : RETAIL MARKETING
UNIT I
Definition and scope of retailing, evolution of retailing, features of retailing, trends in
retailing in India, importance of retailing, types of retailers, retail organization.
UNIT II
Nature and scope of retail marketing, characteristics of retailing, retail marketing strategies,
functions of retailing, types of retail marketing – store retailing, non-store retailing
UNIT III
Retail location factors – location site and types of retail development, types of decision on retail
location, location techniques, retail property development, branding in retailing – role of branding,
brand updating.
UNIT IV
Retail promotion, objectives, sales promotion, Supply chain management- Supply channel and
channel flows, functions of manufacturers and intermediatary in supply chain, services of
wholesalers, channel partners and retail logistics.
UNIT V
Role of information technology in retailing, Ethical and legal issues in Retailing, consumerism –
legislation for consumer protection, dealing with ethical issues, business ethics and social
responsibility.
SRNMC Regulation-2016 Syllabus
Text Book
Title of Book : Retail Marketing
Names of the Author : Dr. L. Natarajan,
Publisher : Margham Publication. 2015
Reference Books
1. Title of Book : Retail Management
Names of the Author : Vadamani, Gibson
Publisher : Jaici Publising House, Delhi
2. Title of Book : Modern retail management
Names of the Author : J. N. Jain & P. P. Singh
Publisher : Regal Publication, New Delhi
3. Title of Book : Retail management
Names of the Author : Suja Nair
Publisher : Himalaya Publishing House
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with “A” grade by NAAC)
SATTUR -626 203.
Department of Commerce
(Those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COC12
Semester : I No.of Hours Allotted : 5/week
Part III : Core Subject Paper - II No.of Credits : 4
Title of the paper : FINANCIAL ACCOUNTING -I
Objectives:
To educate the learners about fundamentals of accounting.
To make the learners become familiar with preparation of Bank reconciliation statement and Final
Accounts.
UNIT I : Fundamental Principles of Accounting
Definition – Accounting Principles – Double Entry System of Accounting – Journal – Ledger –
Trial Balance – Subsidiary Books – Errors and Rectification.
UNIT II: Final Accounts
Trading and Profit and Loss Account – Closing Entries – Balance Sheet – Adjustment Entries –
Loss of Stock by Fire – Goods Distributed as Free Samples – Manager‟s Commission –
Manufacturing Account.
UNIT III : Bank Reconciliation Statement
Need – Importance - Causes for Difference in Balance in the Bank Pass Book and Bank
Column in Cash Book – Preparation of Bank Reconciliation Statement.
UNIT IV : Depreciation
Meaning – Purpose – Factors Involved – Methods – Straight Line Method, Written Down Value
Method, Annuity Method, Sinking Fund Method – Sale of Assets – Change in the Method of
Depreciation – Provision and Reserve.
UNIT V : Insurance claims
Meaning – Need – Loss of Stock Policy – Gross Profit Ratio – Average Clause - Loss of
profit policy (simple problems only).
SRNMC Regulation-2016 Syllabus
Text Book
Title of Book : Advanced Accounting
Names of the Author : Arulandam & Raman
Publisher : Himalaya Publishing House
Edition / Year : 2007.
Reference Book 1:
Title of Book : Advanced Accountancy
Names of the Author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition / Year : Second Revised Edition 2011
Reference Book 2:
Title of Book : Advanced Accounting
Names of the Author : R.L.Gupta
Publisher : S.Chand Delhi
Edition / Year : 2007.
Note : The questions should be asked in the ratio of 80% for problems and 20% for theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce
(For those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COS11
Semester : I No. of Hours allotted : 2 /Week
Part IV : Skill Based Subject – Paper I No. of Credits : 2
Title of the Paper: ADVERTISING
Objectives :
To educate the learners about Advertising.
To make the learners to become familiarize in the functioning of Advertising
Unit I Advertising & Publicity
Meaning - Definition – Objectives and Functions of Advertising – Importance of Advertising in
Modern Marketing.
Unit II
Types of Advertising – Advertising Media – Print Media - Electronic Media - Advantages and its
Limitations
Unit III
Advertisement Copy – Meaning – Characteristics - Preparation of Advertisement Copy – Advertising
agency and its role.
Text Book :
1. Marketing Management Principles and practices – RSN Pillai and Bhagavathi, S.Chand and Company
Ltd, New Delhi, 2011.
References :
1. Advertising Theory and Practice, S.A .Chunawalla, K.J.Kumar, K.C.Sethla Himalaya Publishing House,
New Delhi, 2011.
2. Advertising and Sales Promotion Management S.L.Gupta, V. V.Ratna, Sultan chand Dropadi Devi
Education Function, New Delhi, 2011.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce
(For those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16LAC21
Semester : II No.of Hours : 5 weeks
Part III : Core Subject- Paper II No.of Credits : 3
Title of the Paper : fhg;gPL– Nfhl;ghLfSk; eilKiwfSk;
myF 1: fhg;gPL - ,yf;fzk; - ,lh;ghL - ,d;dy;fs; - ,ilA+W – fhg;gPl;bd; Kf;fpaj;Jtk; -
fhg;gPl;bd; $Wfs; - fhg;gPl;L xg;ge;jk; - fhg;gPL xg;ge;j;jpd; tiffs; - fhg;gPl;bd;
mbg;gilf; nfhs;iffs; - ,ul;ilf; fhg;gPL – kW fhg;gPL - fhg;gPl;bd; gzpfSk;
,d;wpaikhaikAk;.
myF 2: MAs; fhg;gPL – nghUs; - MAs; fhg;gPl;L xg;ge;jj;jpd; mbg;gilf; $Wfs; -;
gj;jpuq;fspd tiffs; - KO MAs; kw;Wk; Fwpj;j fhyf;fhg;gPL – gzk; kPl;Lg; gj;jpuk; -
fhg;GWjpf; njhif kPl;rpapd; mbg;gilapy; gj;jpuk; - xUtUf;F Nkw;gl;l egh;fSf;Ff;
fhg;gPl;Lg; gj;jpuk; - ,yhgk; ,ize;j gj;jpuk; - ,yhgk; ,izah gj;jpuk; - fhg;gPl;bd; gpw
tiffs; - Mz;Lj; njhif nghUs; - Mz;Lj; njhif xg;ge;jk;.
myF 3: Kidkk; fzf;fpLjy; - tiffs; - ,wg;G tPjk; - kjpg;gPL – epjp KjyPL – Kf;fpaj;Jtk; -
KjyPl;bd; Nfhl;ghLfs; - gzk; kw;Wk; mjidg; gphpj;Jf; nfhLj;jy; - MAs; fhg;gPL
nra;Ak; Kiw – epge;jidfs; - taJf;fhd mj;jhl;rp – Kidkk; nrYj;Jjy; - rYif ehl;fs; -
gj;jpuk; chpik ,oj;jy; - gj;jpuk; chpik kPl;G – ruz; kjpg;G.
myF 4: MAs; gj;jpuk; vLg;gjw;Fhpa nray;Kiw – Kd; nkhopg; gj;jpuk; - eilKiw mwpT
– Kfthpd; ,ufrpa mwpf;if – kUj;Jtg; ghpNrhjid - ,e;jpa MAs; fhg;gPl;Lf; fofk; -
Fwpf;Nfhs;fs; - ,e;jpa MAs; fhg;gPl;Lf; fofj;jpd; gq;F – jdpahh; kakhf;fy; - MjuTk;>
vjph;g;Gk; - jw;Nghija epiy.
myF 5:
SRNMC Regulation-2016 Syllabus
fly; fhg;gPL - ,yf;fzk; - xg;ge;jj;jpd; jd;ik – fly;rhu fhg;gPL - epge;jidfs; -
fly;rhh; ,lh;ghLfs; - fly;.rhh;e;j fhg;gPl;bd; tiffs;.
jP fhg;gPL - ,yf;fzk; - jP fhg;gPl;bd; ,ay;Gfs; - gy;tifahd fhg;gPl;Lg;
gj;jpuq;fs; - fhg;gPl;L xg;ge;jj;jpd; epge;jidfs;.
Text Book:
Dr. L. nuq;fuhId;> =nuq;fhgjpg;gfk;> ,uhIghisak;. 2006)
Reference Book:
1. Kidth; v];.gPh;KfkJ> v];.v.vd;. \hRyp ,g;uh`pk; gh]; gg;spNfr\d;];>kJiu> 2014. 2. Dr. G .Njd;nkhop>T. jkpo;r;nry;tp>Merit India Publication kJiu> 2014.. 3. Dr. v];.uhNIe;jpud;>ghitgg;spNf\d;];> nrd;id-2008
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College
(An Autonomous Institution Re-accredited with „A‟ grade by NAAC)
SATTUR – 626203
Department of Commerce (For those who are joining in 2016-2017 and after)
SYLLABUS Programme : B.Com Subject Code :U16COC21
Semester : II No of Hours Allotted : 5
Part III : Core Subject – Paper III No of Credits : 4
Title of the Paper: MS OFFICE
Objectives :
On successful completion of the course the students will be able
To understand the Basics of Computers and Operating Systems
To provide an in-depth training in use of office automation packages, internet etc., essential for a
modern office for day to day office management.
Unit – I Fundamentals of Computers
Introduction to Computers – Characteristics of Computers – History of Computers – Generation of
Computers – Types of Computers – Basic Computer organization –Components of Computer System –
Input and Output Devices.
Unit – II Windows Operating System
Meaning– Objectives – History – Operating System Examples – Microsoft Windows – Basic Concepts
of Windows Operating System – Start Menu – Power Control – Opening and Closing an Application –
Manipulating Windows – Storing, Removing and Printing Files.
Unit – III Microsoft Word
Introduction – History – Getting Started – Features of Microsoft Word 2007 – Basic File Manipulation –
Editing a Document – Formatting the Text – Formatting a Paragraph – Bulleting and Numbering List –
Checking spelling and Grammar – Table – Mail Merge.
Unit – IV Microsoft Excel
Introduction – History – Getting Started – Microsoft Excel Window – Formulas and Data Formatting –
Creating Excel Function, Filling cells and Printing – Charts.
SRNMC Regulation-2016 Syllabus
Unit – V Microsoft PowerPoint
Introduction – History – Getting Started – The PowerPoint Window – Creating first PowerPoint
Presentation – Object and Slide Animations – Using Outline, Slides Tabs, Sorter view – Print.
Text Book
Title of the Book : Learning Computers and Microsoft Office Suite
Name of the author : S. Pradeep Kumar Kenny
Publisher : KK Publications
Edition / Year : First Edition, 2012.
Reference Book - 1
Title of the Book : PC Software for Windows 98 made simple
Name of the author : R.K.Taxali
Publisher : Tata MC Graw Hill Publishing Company Limited
Edition / Year : 2008
Reference Book - 2
Title of the Book : Computer Course Kit
Name of the author : Vikas Gupta Complex
Publisher : Dream Tech Press, New Delhi
Edition / Year : 2001
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(For those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC22
Semester : II No. of Hours Allotted: 5/week
Part III : Core Subject – Paper – IV No. of Credits : 4
Title of the Paper : FINANCIAL ACCOUNTING - II
Objectives
To make the learners to be through with accounting for non – trading concerns.
To enable the learners to be familiar with Bill of Exchange, Account Current, Self-balancing
system and single entry.
Unit 1
Single Entry System – Accounts from Incomplete Records – Meaning – Advantages and Limitations
of Single Entry System – Difference between Single Entry and Double Entry System – Methods of
Ascertainment of Profit – Net worth Method – Conversion Method ( Simple Problems Only)
Unit II
Accounting of Non - Trading Concerns – Difference between Receipts and Payments Account and
Income and Expenditure Account – Revenue and Capital Receipts and Payments – Treatments of Various
Special Items in Income and Expenditure Account – Preparation of Income and Expenditure Account and
Balance Sheet.
Unit III
Self Balancing System- Meaning – Advantages – Procedure -- Journal Entries – Self Balancing
Ledger – Transfer from one Ledger to Another – Sectional Balancing System-Sale or Return
Unit IV
Bill of Exchange – Meaning – Advantages- Difference between Bill of Exchange and Promissory
Note – Trading and Accomodation Bills- Renewals, Dishonour – Due to Insolvency, Retiring of Bills.
SRNMC Regulation-2016 Syllabus
Unit V
Average Due date – Meaning – Calculation of Due Date Based on Holidays Intervention – Interest
calculation.
Account Current – Meaning – Methods of calculation of Interest – Forward Method – Red Ink
Interest – Epoque Method – Periodical Balance Method.
Text Book
Title of Book : Advanced Accountancy
Names of the Author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition/Year : Second Edition – 2011
Reference Books:
1. Title of Book : Advanced Accountancy,
Names of the Author : M.A. Arulananthm.,
Publisher : Himalaya Publishing House. 2008
2. Title of Book :Advanced Accounting
Names of the Author : Shukla & Grewal,
Publisher : S Chand New Delhi 2000
Note: The questions should be asked in the ratio of 80% for Problems and 20% for Theory
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce
(For those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COS2P1
Semester : II No of Hours Allotted : 2/week
Part IV : Skill Based Subject -Practical I No of Credits : 2
Title of the Paper : MS Office Lab
MS-Word
Preparing a business letter.
Preparing a document with different font styles, font sizes, paragraph
Formatting, header & footer.
Using Mail Merger.
MS-Excel
Usage of statistical function
Inventory worksheet.
Manipulating ranges.
Creating a sales chart
Power point
Preparation of a slides and hand outs.
Preparation of various slide layouts with different templates
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SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC31
Semester : III No. of Hours Allotted: 6/week
Part IV : Core Subject Paper –V No. of Credits : 5
Title of the Paper : Financial Accounting III
Objectives:
To educate the learners about various accounting systems
To enrich the learners to be familiar with accounting for Royalty and Consignment
UNIT I:
Royalty Accounts – Meaning – Short Working and Minimum Rent , Recoupment of Short Working –
Fixed and Floating Right - Accounting Treatment in the Book of Lessor and Lessee ( Excluding Sub –lease)
UNIT II
Hire Purchase System - Meaning – Features – Distinction Between Hire Purchase and Installment
Purchase System – Calculation of Interest – Cash Price – Accounting Treatment in the Books of Hire
Purchaser and Hire Vendor – Default and Repossession – (Excluding Stock Debtor System and Hire
Purchase Trading Account) – Installment Purchase System – Accounting Treatment in the Books of Buyer
and Seller.
UNIT III
Branch Accounts – Meaning – Objectives – Accounting for Dependent Branches (Debtor system
only) – Goods Sent to Branch at Cost Price and Invoice Price.
Departmental Accounts – Meaning- Advantages – Distinction between Branches and Departments –
Allocation of Expenses – Inter Departmental Transfer.
UNIT IV:
Consignment Accounts – Meaning – Features – Distinction between Sale and Consignment – Invoice
of Goods at Cost Price – Proforma Invoice Price – Valuation of Unsold Stock – Loss of Stock – Accounting
Treatment – Normal Loss – Abnormal Loss.
SRNMC Regulation-2016 Syllabus
UNIT V
Insolvency Accounts – Meaning –Difference between Balance Sheet and Statement of Affairs –
Preferential Creditors – Individual and Firm – Statement of Affairs and Deficiency Account (List H).
Text Book
Title of the Book : Advanced Accountancy
Name of the author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition/Year : Second Edition - 2011
Referecnce Book 1:
Title of the Book : Advanced Accountancy
Name of the author : M.A.Arulandam & R.S.Raman
Publisher : Himalaya Publishing House – Mumbai.
Edition/Year : Sixteenth Edition – 2006.
Referecnce Book 2:
Title of the Book : Advanced Accountancy – Volume I
Name of the author : T.S Reddy
Publisher : Margum Publishers – Chennai
Edition/Year : 2013.
Note : The questions should be asked in the ratio of 80% for problems and 20% for the
theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC32
Semester : III No. of Hours Allotted : 5/week
Part III : Core Paper –IV No. of Credits : 4
Title of the Paper : ENTREPRENEURSHIP
Objectives:
To enable the students familiar with the Entrepreneurship Development.
To educate the students about the scope of Women Entrepreneur.
Unit – I
Entrepreneur – Meaning – Definition – Importance of an Entrepreneur – Qualities of an
Entrepreneur - Functions of an Entrepreneur – Difference between Entrepreneur and Intrapreneur
- Difference between Entrepreneur and Manager - Types of an Entrepreneurs – Women
Entrepreneur – Problems of Women Entrepreneur - Recent Trends in Women Entrepreneurship.
Unit – II
Entrepreneur in Economic Development – Factors affecting Entrepreneurial growth – Economic
and Non-Economic factors – Entrepreneurial Motivation – Theories of Motivation – Motivating
Factors.
Unit – III
Search for a Business Idea – Sources of Business Ideas – Idea processing and Selection – Project
Classification – Aspects of Project – Project Life Cycle – Project Identification – Desk Research
and Techno Economic survey.
Unit – IV
Project formulation – Meaning – Stages of Project Formulation - Project Report – Meaning –
Contents of the Project Report – Planning Commissions Guidelines – Project Appraisal –
Concepts – Stages of Project Appraisal – Methods of Project Appraisal (Theory Only).
Unit – V
Marketing and Institutional Finance to Entrepreneurs – Marketing Services by SIDO – Marketing
Development Assistance - IDBI – IFCI – ICICI – IRBI – UTI – Institutional Support to
Entrepreneurs – NSIC –SIDO-SSIB- DICs-TCO.
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : Entrepreneurial Development
Name of the author : Dr. L.Rengarajan
Publisher : Sree Renga Publications.
Edition/Year : 2010
Referecnce Book 1:
Title of the Book : Entrepreneurship Development
Name of the author : E.Gordon and K.Natarajan
Publisher : Himalaya Publishing House
Edition/Year : 6th
Revised edition, 2017
Referecnce Book 2:
Title of the Book : Entrepreneurship & Small business Management
Name of the author : Dr.P.T.Vijayashree & Dr.M.A.Alagammai
Publisher : Margham Publications, Chennai
Edition/Year : 2010
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC33
Semester : III No. of Hours Allotted: 6/week
Part III : Core Subject – Paper – VII No. of Credits : 4
Title of the Paper : HUMAN RESOURCE MANAGEMENT
Objectives
To provide a sound understanding of the basic principles of Human Resource Management
and their applications in the business and industry.
Unit I Introduction to Human Resource Management
Human Resource Management: concepts- objectives – scope – function- evoluation and development
of Human Resource Management.
Unit – II Human Resource planning
Human Resource planning: concepts- objectives- Importance- process of Human Resource planning-
job analysis – process of job analysis- job description- job specification- job design- factors affecting job
design- job evaluation – procedure of job evaluation.
Unit –III Recruitment and selection
Recruitment concept- process- factors affecting recruitment – sources of recruitment – methods of
recruitment – selection - process of selection.
Unit – IV Human Resource Development
Training : concept –Importance, assessment of training needs- methods of training – development
concept- executive development- importance- objectives – methods- evaluation of effectiveness of training.
Unit –V Performance Appraisal
Performance appraisal: concept – Importance methods of appraisal –Traditional and Modern methods
- problems in performance appraisal – potential appraisal.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : Human Resource Management
Name of the author : Dr. S.S.Khanka
Publisher : S.Chand And Company Pvt Ltd.
Edition/Year : 2008
Referecnce
Title of the Book : Human Resource Management
Name of the author : L.M.Prasad
Publisher : Sultan Chand and Sons.
Edition/Year : 2010
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COE31
Semester : III No. of Hours Allotted: 6/week
Part IV : Elective Subject –Paper I (a) No. of Credits : 4
Title of the Paper : COST ACCOUNTING
Objectives :
To enable the students to understand the concepts of costing
To make the students aware of various methods of costing
UNIT I
Cost Accounting :Meaning – Objectives – Importance – advantages – Cost Accounting Vs. Financial
accounting – Cost Accounting Vs. Management accounting – Cost Concepts – Classification and Elements of
Cost – Preparation of Cost Sheet.
UNIT II
Material : Purchase Procedures – Purchase of Materials – Store Keeping – Different Level of Stock –
EOQ (Economic Order Quantity) – Material Issue Procedure – Pricing of Materials – FIFO – LIFO –Simple
Average Method and Weighted average Method.
UNIT III
Labour – Control of Labour Cost – Labour Turnover – Methods of Remunerating Labour – Time
Rate – Piece Rate – Tailors Differencial Piece Rate system - Merrick‟s Multiple Piece Rate System –
Incentive schemes - Halsey – Rowan wage Plans .
UNIT IV
Overhead – Meaning – Classification – Allocation Apportionment – Absorption – Redistribution of
overhead – Methods – Primary Distribution of overheads – Secondary Distribution of Overheads – Machine
hour rate.
SRNMC Regulation-2016 Syllabus
UNIT V
Methods of Costing – Job Costing – Contract Costing – Process Costing – Normal loss – Abnormal
loss and gain.
Text Book
Title of the Book : Cost Accounting
Name of the author : T.S.Reddy and Hariprasad Reddy
Publisher : Margham Publications, Chennai.
Edition/Year : Fourth, 2011
Referecnce Book 1:
Title of the Book : Cost Accounting
Name of the author : R.S.N.Pillai and Bhagawathi
Publisher : S.Chand & Company Ltd.
Edition/Year : 2012
Referecnce Book 2:
Title of the Book : Cost Accounting
Name of the author : S.N.Maheswari
Publisher : Sultan Chand Publications
Edition/Year : 2010
Note : The questions should be asked in the ratio of 60% for Problems and 40% for Theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COE32
Semester : III No. of Hours Allotted: 5/week
Part IV : Elective Subject –Paper I(b) No. of Credits : 4
Title of the Paper : PRINCIPLES OF MANAGEMENT
Objectives :
To make the learners familiar with the Management Principles
To impart Knowledge about the functions of Management
UNIT I : Management:
Introduction – Meaning – Definition – Characteristics of Management – Functions of
Management – Importance of Management – Functions of Manager –Role of Manager.
UNIT II : Planning and Organisation :
Introduction –Meaning – Objectives of Planning – Nature of Planning - Importance of Planning –
Steps in Planning Process – Methods of Planning.
Organisation – Meaning – Definition – Functions of Organisation – Principle of Organisation –
Characteristics of Organisation – Importance of Organisation.
UNIT III : Staffing :
Definition – Elements of Staffing – Recruitment – Meaning – Definition – Sources of Recruitment
– Selection – Meaning – Importance of Selection – Stages in Selection Procedure –Training : Meaning –
Importance – Methods of Training.
UNIT IV: Leadership and Decision Making:
Meaning –Importance – Leadership Style – Motivation – Types of Motivation – Importance –
Decision Making – Process of Decision Making.
UNIT V : Control:
Meaning – Definition – Scope of Control – Requirements of Effective Control System –
Advantages and Limitations of Control – Types of Managerial Control.
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : Principles of Management
Name of the author : T.Ramasamy
Publisher : Himalaya Publishing House
Edition/Year : 2010.
Referecnce Book 1:
Title of the Book : Principles of Management
Name of the author : G.K.Vijayaraghavan, M.Sivakumar
Publisher : Lakshmi Publications.
Edition/Year : 2004
Referecnce Book 2:
Title of the Book : Principles of Management
Name of the author : K.Natarajan
Publisher : Himalaya Publishing House
Edition/Year : 2000
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16CON31
Semester : III No. of Hours Allotted : 2/week
Part IV : Non Major Elective Paper – I No. of Credits : 2
Title of the Paper : BUSINESS ACCOUNTING
Objectives :
To educate the learners about fundamentals of Accounting
Enable the learners to acquire knowledge about the practical usage of Accounts.
UNIT I
Introduction – Book keeping – accountancy –Double entry system – Classification of Accounts –
Rules, Scope, Advantages and limitations of Double Entry system - Books of original entry – Journal –
advantages of Journal – Rules of Journal entry.
UNIT II
Subsidiary books – Purpose – Types – advantages-Purchase book, Sales book, Purchase returns book,
Sales returns books and Cash book (single column only).
UNIT III
Book of final entry –Ledgers – Preparation of Trial Balance –Advantages- Final Accounts of Sole
Trading concerns - Preparation of Trading, Profit & Loss Account and Balance sheet with adjustments
(Closing Stock, Prepaid Expenses, Outstanding Expenses and Depreciation Only).
Text Book
Title of the Book : Principles of Accounting
Name of the author : Nagarajan and Vinayagam
Publisher : S.Chand And Company Ltd.
Edition/Year : 2010
SRNMC Regulation-2016 Syllabus
Referecnce Book 1:
Title of the Book : Principles of Accounting
Name of the author : T.S.Reddy and A.Murthy
Publisher : Margham Publications, Chennai
Edition/Year : 2011
Referecnce Book 2:
Title of the Book : Advanced Accountancy
Name of the author : Dr.M.A.Arulandam & Dr.K.S.Raman
Publisher : Himalaya Publishing House
Edition/Year : 2011
Note :
The questions should be asked in the ratio of 60% for Theory and 40% for Problems.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code :
Semester : IV No. of Hours Allotted: 6/week
Part III : Core Subject Paper - VIII No. of Credits : 3
Title of the Paper : PARTNERSHIP ACCOUNTING
Objectives :
To acquire knowledge of Partnership Concepts
To educate the learners about various accounting systems in Partnership
UNIT I
Partnership: General Principles of partnership – Profit and Loss Appropriations Accounts – Capital
Accounts – Fixed and fluctuating – Past adjustments and guarantees.
UNIT II
Admission of a Partner – Profit Sharing Ratio – Goodwill Treatment – Revaluation of Assets &
Liabilities – Accumulated Profit – Losses and Reserves.
UNIT III
Retirement of Partner – Profit Sharing Ratio – Revaluation of Assets and Liabilities – Payment to the
Retiring Partner.
Death of a Partner – Settlement of Amount due to Legal Representative – Joint Life Policy –
Surrender Value – Premium paid as an Expense –as an Asset – as an Asset and Reserve.
UNIT IV
Dissolution of a Film – Accounting Treatment for Dissolution – Treatment of Unrecorded Assets and
Liabilities.
Insolvency of a Partner – Garner Vs Murray Case – Insolvency of all Partners.
UNIT V
Piecemeal Distribution – Methods – Proportionate Capital Method – Maximum Loss Method.
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : Advanced Accountancy
Name of the author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition/Year : 2011.
Referecnce Book 1:
Title of the Book : Advanced Accountancy
Name of the author : M.A.Arulanantham & Raman
Publisher : Himalaya Publication
Edition/Year : 2010
Referecnce Book 2:
Title of the Book : Advanced Accountancy
Name of the author : T.S.Reddy & A.Murthy
Publisher : Margam Publications Chennai
Edition/Year : 2014
Note: The questions should be asked in the ratio of 80% for problems and 20% for Theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COC42
Semester : IV No. of Hours Allotted: 6/week
Part III : Core Subject Paper - VIII No. of Credits : 4
Title of the Paper : BANKING LAW AND PRACTICE
OBJECTIVE:
To provide basic knowledge on the banking law and practice
Unit - I
Origin of Banking – Banker and Customer: General and special relationship – Types of Customers –
key norms - Procedures and Practices in opening and operating the accounts of customers – Different types
of deposits – Commercial Banks- Functions – Reserve Bank of India– functions of RBI.
Unit - II
Pass Book – Cheques – Features- Types of Crossing and Endorsements – Material alterations.
Unit – III
Paying Banker – Holder –Holder in due course – Payment in due course – Statutory
protection – Duties – Collecting banker – Statutory protection.
Unit - IV
Bank Lending – General principles of sound lending – secured Vs Unsecured Advances –Types of
Advances: OverDraft, Cash Credit, Hypothecation, Pledge and Mortgage.
Unit – V
E-Banking – Internet Banking - Home Banking – Mobile Banking – Virtual Banking –
ATM – Credit Card – Debit Card – NEFT – RTGs
TEXT BOOK
1. Banking Theory Law and Practice – Gordon & Natarajan
Himalaya Publicing House, Madras 2008
SRNMC Regulation-2016 Syllabus
REFERENCE BOOKS
1. Maheshwari, S.N: Banking Law and Practice
Kalyani Publishers, New Delhi, 2010
2. Radhaswamy & Vasudevan: Text Book of Banking.
S.Chand & Company , 2008
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC43
Semester : IV No. of Hours Allotted: 5/week
Part III : Core Subject Paper - X No. of Credits : 4
Title of the Paper : AUDITING
Objectives :
To make the learners to understand the fundamentals of auditing.
To make the learners to become familiar with the internal control and audit report.
UNIT I
Auditing – Meaning - Definition – Objectives – Origin and Development – Classification –
Advantages – Difference between Book-keeping, Accountancy, Auditing and Investigation – Types of Audit
- Qualities of an Auditor – - Considerations before commencement of new Audit.
UNIT II
Planning the Audit : Introduction – Audit Engagement – Audit Programmes – Advantages and
Disadvantages of Audit Programmes – Working papers – Audit note book.
UNIT III
Internal Control – Meaning – Importance – Internal Check – Internal Check for various transactions –
Internal Audit – Difference between Internal Audit and Statutory Audit – Difference between Internal Check
and Internal Audit.
UNIT IV
Vouching – Meaning – Importance – Duties of an Auditor – Vouching of Cash Transactions –
Vouching of Trading Transactions – Verification and Valuation of Assets and Liabilities.
UNIT V
Company Audit – Qualification and Disqualification of an Auditor – Appointment – Remuneration –
Rights and Duties of an Auditor – Removal - Liabilities of an Auditor – Liabilities for Negligence –
Liabilities of Misfeasance – Criminal Liability – Liability to Third Party.
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : Practical Auditing
Name of the author : B.N.Tandon
Publisher : S.Chand & Company Ltd., Ramnagar, New Delhi.
Edition/Year : 2004.
Referecnce Book 1:
Title of the Book : Theory and Practical Auditing
Name of the author : N.Thanulingam
Publisher : Himalaya Publishing House.
Edition/Year : 1st Edition 2011.
Referecnce Book 2:
Title of the Book : Principles and Practice of Auditing
Name of the author : R.R.Gupta
Publisher : Sultan Chand & Sons, New Delhi.
Edition/Year : 2005.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COE41
Semester : IV No. of Hours Allotted: 6/week
Part III : Elective Subject Paper –II (a) No. of Credits : 5
Title of the Paper : MANAGEMENT ACCOUNTING
Objectives
To enable the students to understand the concept and relevance of Management Accounting.
To enable the learners to understand the financial statement analysis and CVP analysis.
Unit I
Management Accounting – Nature and Scope – Difference between Financial Accounting and
Management Accounting – Difference between Cost Accounting and Management Accounting – Advantages
and Limitations of Management Accounting.
Unit II
Ratio Analysis – Meaning- Nature – Uses and Limitations of Ratio Analysis – Classification of Ratios
– Liquidity – Profitability – Turnover – Solvency Ratios – Construction of Balance Sheet from Ratios.
Unit III
Funds Flow Statements – Meaning and concept of fund – Importance – Limitations of Funds Flow
Statement – Statement of changes in working capital – Calculations of Funds from Operations – Preparation
of Funds Flow Statement (Simple Problems Only).
Cash Flow Statement – Meaning – Advantages – Limitations – Difference between Funds Flow
Statement and Cash Flow Statement – Computation of Cash from Operations – Preparation of Cash Flow
Statement in AS – 3 Revised Format (Simple Problems Only).
Unit IV
Marginal Costing – Meaning – Features – Advantages and Disadvantages –Cost – Volume Profit
Analysis – Break Even Analysis- P/V Ratio – Margin of Safety – Applications of Marginal Costing
Techniques – Fixation of Selling Prices – Exploring New Markets – Make or Buy decision – Key Factor –
Product Mix.
SRNMC Regulation-2016 Syllabus
Unit V
Budgeting – Meaning – Objectives – Budgetary Control – Advantages – Limitations – Classification
of Budgets – Sales Budget, Production Budget, Cash Budget, Flexible Budget – Zero Base Budgeting
(Theory Only).
Text Book :
Title of the Book : Management Accounting
Name of the author : T.S.Reddy and Prasad Reddy
Publisher : Margham Publications, Chennai.
Edition/Year : 2013
Reference Book 1:
Title of the Book : Management Accounting
Name of the author : Dr.S.N.Maheswari
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2010
Reference Book 2:
Title of the Book : Management Accounting
Name of the author : R.S.N.Pillai & Sons, New Delhi
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2011
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COE42
Semester : IV No. of Hours Allotted: 5/week
Part III : Elective Subject Paper -II (b) No. of Credits : 5
Title of the Paper : MARKETING MANAGEMENT
Objectives
To make the students understand the nature and scope of marketing.
To enable the learners to acquire knowledge about the product planning pricing.
Unit I
Marketing – Definition – Classification – Nature – Features – Functions – Evolution of Marketing
Concept – Importance of Marketing.
Unit II
Product – Classification – Product planning – Modification – Diversification – Elimination – New
Product Development – Product Failures – Product Life Cycle.
Unit III
Pricing – Meaning – Objectives – Factors Influencing Price Determination – Methods and Types of
Pricing - Cost Oriented Pricing – Demand Oriented Pricing – Competitive Pricing – New Product Pricing –
Product Line Pricing – Geographical Pricing – Psychological Pricing – Skimming pricing – Penetrating
Pricing.
Unit IV
Channels of Distribution – Channel Functions – Factors to be Considered in Channel Selection –
Middlemen in Distribution – Agent middlemen : Functions – Kinds – Merchant Middlemen : Functions –
Wholesalers : Characteristics –Services – Importance – Functions – Services – Retailers : Types – Functions
– Advantages.
SRNMC Regulation-2016 Syllabus
Unit V Recent Trends in Marketing – Direct Marketing – Meaning – Channels – advantages .
On Line Marketing: Meaning – Types –Channels –Advantages - Green Marketing: Meaning – Importance.
Text Book :
Title of the Book : Marketing Management
Name of the author : C.P.Gupta & N.Rajan Nair
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2011.
Reference Book 1:
Title of the Book : Marketing
Name of the author : R.S.N.Pillai & Bagavati
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2011
Reference Book 2:
Title of the Book : Marketing
Name of the author : J.Jayasankar
Publisher : Margham Publications.
Edition/Year : 2008.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16CON41
Semester : IV No. of Hours Allotted: 6/week
Part IV : Non Major Elective Paper -II No. of Credit : 2
Title of the Paper : BUSINESS COMMUNICATION
Objectives :
To acquire knowledge about the writing of Business letters and letter for appointment.
To enrich knowledge about the banking correspondence in Business Communication.
UNIT I
Business Communication – Meaning – Essential – Importance – Methods – Types – Communication
through Letters – Layout of Letter – Application for Appointment – Interview letters – Appointment order.
UNIT II
Business Enquiries – Solicited & Unsolicited Enquiries – Offers and Quotations – Orders – Execution
of Orders.
UNIT III
Banking Correspondence – Opening a New Account – Stop Payment – Requesting for Overdraft.
Text Book
Title of the Book : Modern Commercial Correspondence
Name of the author : R.S.N.Pillai
Publisher : S.Chand & Company Ltd
Edition/Year : Reprint 2011.
Referecnce Book 1:
Title of the Book : Business Communication
Name of the author : Dr.P.Sundara Pandian, Dr.B.Ravichandran
Publisher : M.M.Publishers, Virudhunagar
Edition/Year : 2007
SRNMC Regulation-2016 Syllabus
Referecnce Book 2:
Title of the Book : Business Communication
Name of the author : N.S.Raghunathan
Publisher : Margham
Edition/Year : 2011
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC51
Semester : V No. of Hours Allotted: 6/week
Part III : Core Subject – Paper – XI No. of Credits : 3
Title of the Paper : CORPORATE ACCOUNTING
Objectives
To acquire knowledge about the Company accounts
To get training in valuation of shares and goodwill
Unit I
Company accounts – Introduction – Accounting procedure for issue of equity and preference shares –
Forfeiture and reissue of share – Rights issue – Bonus issue – Redemption of preference shares.
Unit II
Debentures – Different types of issues – Redemption of debentures – Purchases of own debentures –
Ex interest & Cum interest – Purchase of own debentures as investment – Cancellation of own debentures.
Unit III
Valuation of Goodwill – Methods – Average profit – Super profit – Capitalisation method –
Valuation of shares – Methods – Intrinsic – Yield value – Fair value.
Profit prior to incorporation.
Unit IV
Amalgamation – Absorption and Reconstruction (excluding External reconstruction) of Joint stock
companies – Capital reduction .
Unit V
Liquidation – Statement of affairs – Deficiency account – Liquidators final statement of accounts.
SRNMC Regulation-2016 Syllabus
Text Book :
Title of the Book : Corporate Accounting
Name of the author : S.P.Jain & K.L. Narang
Publisher : Kalyani Publishers, Ludhiana.
Edition/Year : 6th
Revised Edition 2007, Reprint 2012.
Reference Book 1:
Title of the Book : Advanced Accounting Part II (Corporate Acconting)
Name of the author : M.A. Arulanandam and K.S. Raman
Publisher : Himalaya Publishing House, Mumbai.
Edition/Year : 2005, Reprint 2008
Reference Book 2:
Title of the Book : Advanced Accounting Part II (Corporate Acconting)
Name of the author : T.S.Reddy & A.Murthy
Publisher : Margam Publications
Edition/Year : 18th
2009.
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC52
Semester : V No. of Hours Allotted: 6/week
Part III : Core Subject – Paper – XII No. of Credits : 4
Title of the Paper : RESOURCE MANAGEMENT TECHNIQUES
Objectives
To make the learners become familiar with LPP with mathematical formulation
To enable the learners to solve Transportation and Assignment problems
Unit – I OPERATIONS RESEARCH
Operations Research – Meaning – Characteristics – Phases – Models – Methodology of Operations
Research – Applications and Scope of Operations Research – Advantages and Limitations.
Unit – II Linear Programming Problem
Linear Programming – Definition- Requirements- Assumptions- Advantages and Limitations-
Mathematical form of Linear Programming Problem, solutions of linear Programming problem by using
graphical method- Simplex Algorithm – Problem by using Simplex method ≤ constraints only.
Unit – III Transportation Problem
Meaning – Mathematical formulation of a Transportation Problem – Methods for finding Initial basic
feasible solution – North West Corner rule – Least Cost Method – Vogel‟s Approximation method –
balanced and unbalanced method – MODI method – Optimum solution.
Unit – IV Assignment Problem
Meaning of balanced Assignment Problem – Mathematical formulation of Assignment problem –
Application of Hungarian method for solving assignment problem in the case of maximization and
Minimization problem – Unbalanced method.
SRNMC Regulation-2016 Syllabus
Unit – V PERT and CPM Techniques
Meaning and characteristics of PERT, Explanation of Basic terms – activity, event, dummy activity.
Meaning of Critical Path Method (CPM) – Difference between PERT and CPM, Earliest start time, Earliest
Finish time, Latest start time, Latest finish time, total float time of activities, uses and limitation of PERT and
CPM (simple problems).
Text Book :
Title of the Book : Resource Management Techniques (Operations Research)
Name of the author : Prof. V. Sundaresan, K.S. Ganapathy Subramanian, K.Ganesan.
Publisher : A.R.Publications, Arupakkam (post), Sirkali, Nagapattinam.
Edition/Year : 2002.
Reference Book 1:
Title of the Book : Operations Research
Name of the author : Kanti Swarup.
Publisher : Sultan Chand & Sons, New Delhi.
Edition/Year : 2010
Reference Book 2:
Title of the Book : Operations Research
Name of the author : V.K.Kapoor
Publisher : Sultan Chand & Sons, New Delhi.
Edition/Year : 2001, Reprint 2007.
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC53
Semester : V No. of Hours Allotted: 6/week
Part III : Core Subject – Paper – XIII No. of Credits : 4
Title of the Paper : BUSINESS LAW -I
Objectives
To make the students to learn the elements of general contract and special contracts.
To enable the students to understand and deal with various contracts in the business or profession.
Unit I
Law of contract -Definition- Essential elements of a valid contract-Classification of contract-Offer-
Acceptance - Communication and Revocation of offer and Acceptance-Consideration-Capacity of parties -
Consent-Free consent- Coercion-undue influence-Fraud-Misrepresentation –Mistake-Legality of objects-
Illegal and Immoral Agreement and Agreements opposed to public policy –Contingent contract.
Unit II
Performance of contract- Various modes of Discharge of Contract-Breach of contracts-Remedies for
Breach of contract-Quasi contracts.
Unit III
Contract of Agency-Creation and termination of Agency-Various modes-Types of Agent-Rights and
Duties of Agent and principal
Unit IV
Sale of Goods Act 1930-Difference Between Sale and Agreement to Sell-Sale and Hire-Purchase
Agreement-Classification of Goods-Document of title to Goods-Right and Duties of Buyer and Seller-Right
of Unpaid Seller.
Unit V
Contract of indemnity- contract of guarantee-Essential feature-Kinds-Rights and liabilities of surety-
Discharge of surety
SRNMC Regulation-2016 Syllabus
Text Book:
Title of the Book : Element of Mercantile Law
Name of the author : N.D.Kapoor
Publisher : Sultan Chand & Sons, New Delhi.
Edition/Year : 2001.
Reference Book :
Title of the Book : Business Law
Name of the author : Srinivasan
Publisher : Margham Publishers, Chennai.
Edition/Year : 2004.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COE51
Semester : V No. of Hours Allotted: 6/week
Part III : Elective Subject – Paper – III(a) No. of Credits : 5
Title of the Paper : INCOME TAX LAW & PRACTICES – I
Objectives
To make students familiar with the income tax provisions.
To give a deep understanding of computation of income under various heads.
Unit I : Introduction:
Introduction – Income Tax Act 1961 – Definitions – Income – Assessee – Assessment Year –
Previous Year – Person , Deemed Income – Residential Status ( Individual, Assessee Only) – Capital Receipt
and Revenue Receipt, Capital Expenditure and Revenue Expenditure.
Unit II : Income from Salary:
Salary – Different Forms of Salary and Allowances – Perquisites – Types – Computation of Salary
Income.
Unit III: Income from House Property:
Annual Value – Deductions from Annual Value – Unrealised Rent – Let out House – Self Occupied
House – Deemed to be Let out – Property used for own business or profession. Computation of Income from
House Property.
Unit IV: Income from Business or Profession and Capital Gains:
Business – Deductions – Allowable and Disallowable Expenses – Computation of Income from
Business or Profession – Income from Capital Gains – Introduction – Capital Assets – Capital Gains – Types
– Computation of Income from Capital Gains.
Unit V: Income from Other Sources and Exempted Income:
Meaning – Securities – types - Computation of income from Other Sources – Clubbing of Income –
Exempted Income.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of Book : Direct Tax Law & Practices
Names of the Author : Dr.H.C.Mehrotra & Dr.S.P.Goyal
Publisher : Sathiya Bhavan Publication, Agra.
Edition/Year : 36th
Edition 2015-16
Reference Book:
Title of Book : Income Tax Law & Practices
Names of the Author : T.S.Reddy & Y.Hari Prasad Reddy
Publisher : Sathiya Bhavan Publication, Agra.
Edition/Year : 14th
Edition 2015-16
Note: The questions should be asked in the ratio of 70% for Problems and 30% for Theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COE52
Semester : V No. of Hours Allotted: 6/week
Part III : Elective Subject – Paper –III(b) No. of Credits : 5
Title of the Paper : FINANCIAL MANAGEMENT
Objectives
To install confidence to become a finance manager.
To understand various elements of financial management.
Unit – I
Financial Management – Nature – Scope – Objectives- Finance function and its importance in
business – Profit Maximization Vs Wealth Maximization – Role and Responsibilities of a finance
manager – Goals of financial Management – Time value of money – Methods of Analysis.
Unit – II
Capital structure decision – EBIT – EBT analysis – Factors affecting capital structure –
Leverage – Operational – Financial – Composite leverage.
Unit – III
Cost of Capital – Significance – Cost of Debt, Preference Shares and Equity – Weighted average
Cost of Capital.
Unit – IV
Capital budgeting – Objectives- Significance- Techniques of Capital Budgeting – Pay back
Period – Return on Investment, Net Present Value – Internal Rate of Return – Profitability Index.
Unit – V
Working Capital Management – Meaning – Concept – Types- Significance – Factors Affecting
Working Capital – Calculation of Working Capital requirement.
SRNMC Regulation-2016 Syllabus
Text Book:
Title of Book : Financial Management
Names of the Author : S.N.Maheswari
Publisher : Sultan Chand & Sons, New Delhi.
Edition/Year : 2008
Reference Book:
Title of Book : Financial Management
Names of the Author : Dr A.Murthy
Publisher : Margham Publication, Chennai.
Edition/Year : 2011.
Note: The questions should be asked in the ratio of 70% for Problems and 30% for Theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme :B.Com Subject Code :U16COS51
Semester :V No of Hours Allotted : 2/week
Part IV : Skill based subject – Paper -I No of Credits : 2
Title of the Paper: INTRODUCTION TO INFORMATION TECHNOLOGY
Objectives
To enrich the learners about Information Technology and to be familiar with the basics of computer
networks, Internet and the Web.
To enable commerce and enhance business intelligence using IT.
Unit – I Introduction to Information Technology
Introduction to data and Information – Need of Information – The value and cost of
information – Characteristics of information - Data versus information – Data protection and
Information security – Information Revolution – Information as a Weapon – Impact and use of
Information Technology .
Unit – II Data Communication and Networks
Introduction – Computer Network – Data Communication using MODEM –Network
Topologies – Network Medium – Network Hardware – Network Protocols and Software –
Applications of Network.
Unit – III The INTERNET and World Wide Web
Introduction – History of Internet – Internet Applications – Understanding the World Wide
Web – Web Browsers – Browsing the Internet – Using a Search Engine –Internet Services (Email,
Social Networking - Remote Access – Telnet – File Sharing – Streaming – VOIP – FTP –IRC –
Video conferencing – Newsgroup) – Protocols used for the Internet.
Text Book
Study materials prepared by the Department of Commerce with Computer Application.
SRNMC Regulation-2016 Syllabus
Reference Book
Title of the Book : Fundamental of Computers
Name of the author : E.Balagurausamy
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 1st Edition
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Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COS5P1
Semester : V No. of Hours Allotted: 2/week
Part IV : Skill based Subject – Paper –II No. of Credits : 2
Title of the Paper : PRACTICAL II TALLY-PRACTICAL
Objectives:
To enrich the learners to be familiar with Fundamentals of Tally.
To acquire the knowledge about the application of Accounting Concepts through computer.
Tally Practical
1. Company Creation and Alteration
2. Creating and Displaying Ledger
3. Voucher Creation
4. Voucher Alteration and Deletion
5. Inventory Information – Stock Summary
6. Inventory Information – Godown Creation and alteration
7. Final Accounts
8. Bank Reconciliation Statement
9. Accounting and Inventory Information‟s
10. Bill wise Statements.
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SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : Common for All UG Programmes Subject Code : U16CNE51
Semester : V No. of Hours Allotted: 2/week
Part IV : No. of Credits : 2
Title of the Paper : ENVIRONMENTAL STUDIES
Objectives :
To Create awareness on Environment.
UNIT I : Earth and its Environment (10 hours)
a) Structure of earth and its components.
b) Atmosphere, Hydrosphere Lithosphere and Biosphere.
c) Resources – Renewable and Non renewable resources.
UNIT II : Ecology and ecosystem Concepts (10 hours)
a) Ecology: Definition – Ecosystems : Definition – Structure and function – Food chain and food web –
one example for an ecosystem.
b) Pollution and Global Issues : Definition, causes, effects and control measures of Air, Water, Soil and
Nuclear Pollution.
c) Global issues : Global warming, Green house effect and ozone layer depletion.
UNIT III : Biodiversity and Disaster Management (10 hours)
a) Introduction – Definition – Value of Biodiversity.
b) Biodiversity of India – Hot spots of Biodiversity.
c) Disaster Management – Flood and drought – Earthquake and Tsunami – cyclones and Hurricanes –
precautions, warnings, rescue and rehabilitation.
Text Book :
Environmental Studies N.Arumugam and kumeresan 2012. Saras publication Nagercoil.
SRNMC Regulation-2016 Syllabus
Reference Books :
1. Fundamentals of Ecology, Odum. E.P.(1985 Edition) Published by W.B.Publishers, Philadelphia
2. Textbook of Environmental studies for under graduate course by Erach Bharucha
3. Environmental Bilogy – P.D.Sharma(2006) Published by Rastogi Publishers GanapathiShivaji
road, meerut – 25002.
4. Environmental studies J.Dharmaraj Tensy publications Sivakasi.
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SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COC61
Semester : VI No. of Hours Allotted: 6/week
Part III : Core Subject - Paper –XIV No. of Credits : 5
Title of the Paper : ADVANCED SPECIAL ACCOUNTS
Unit I
Holding Company Accounts – Preparation of Consolidated Balance sheet – Cost of Control
– Pre-acquisition reserves and profits – Post acquisition profits – Minority interest – Treatment of
Fictitious Asset, Goodwill, unrealised profit and Contingent Liabilities.
Unit II
Banking companies – Legal requirement – Preparation of Profit and loss account & balance
sheet – Guidelines for RBI for Profit & Loss account and Balance sheet – Assets Classification - &
Provisions for doubtful Debts – Provisions for Non-performing assets – Rebate on Bills discounted.
Unit III
Insurance company accounts – (New format)
Introduction – Life insurance – Accounts of life insurance business – Preparation of final
accounts – Revenue account – Profit & loss account – Balance sheet – Determination of net liability
– Valuation Balance sheet – Accounts for general insurance business – Accounting treatment –
Revenue account – Preparation of final account.
Unit IV
Double account system – Meaning – Single account system Vs Double account system -
Double account system and Double entry system – advantages and disadvantages of double account
system – Final accounts under double account system – Revenue account – Replacement of assets
(Excluding disposal of surplus).
SRNMC Regulation-2016 Syllabus
Unit V
Inflation accounting – Meaning – Limitations of historical accounting – Methods of accounting
for price level changes – Current purchasing power accounting – Current cost accounting [only simple
problem].
Text Book :
Title of the Book : Corporate Accounting
Name of the author : S.P.Jain & K.L. Narang
Publisher : Kalyani Publishers, Ludhiana.
Edition/Year : 6th
Revised Edition 2007, Reprint 2012.
Reference Book 1:
Title of the Book : Advanced Accounting Part II (Corporate Acconting)
Name of the author : M.A. Arulanandam and K.S. Raman
Publisher : Himalaya Publishing House, Mumbai.
Edition/Year : 2005, Reprint 2008
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COC62
Semester : VI No of Hours Allotted : 6/Week
Part IV : Core Subject Paper – III No of Credits : 5
Title of the Paper: E-Commerce
Objectives
To enrich knowledge and understanding the fit between Electronic commerce technology and
Business applications.
To provide an introduction for the facts of E-Commerce and to understand the changes in
technological standards for laying business strategies and to handle managerial issues.
Unit - I
E-Business: Introduction-Characteristics of Requirements - Benefits and Disadvantages
Effective E- Business Processes. E-Business Categories: E-Auction - E-Banking, E-
Commerce - E-Directories –
E-Engineering - E-Franchising - E-Gambling -E-Learning-E-Mailing - E-Marketing - E-Operational
Resources Management - E-Supply - E-Trading.
Unit - II
E-Commerce:-Introduction – Evolution of E-Commerce - Definition - Nature & Scope of
Electronic Commerce-Issues in implementing E-Commerce - Impacts, Challenges and Limitations
of E-Commerce - Traditional Commerce versus E-Commerce-Comparison between E-Commerce
and E-Business - E-Commerce Framework -Anatomy of E-Commerce Applications - Architectural
Framework - Major categories - Advantages and Disadvantages - Applications of E-Commerce –
Technologies of E-Commerce.
Unit - III
B2C and B2B Applications: Business-to-Consumer Applications -Business-to-Business
Applications. E-Commerce and World Wide Web:-World Wide Web as the architecture-Web
Background: Hypertext Publishing-Hypertext versus Hypermedia -Technology behind the Web.
Consumer Oriented E-Commerce:-Consumer Oriented Applications - Mercantile Process
Models - Mercantile models form the consumer‟s perspective - Mercantile models form the
merchant‟s perspective.
SRNMC Regulation-2016 Syllabus
Unit - IV
EDI in Business:-Electronic Data Interchange(EDI) – Working of EDI - Basics of EDI-Layered
architecture of EDI - Components of EDI - EDI applications in Business - Financial EDI-FEDI for
international trade transaction - EDI Legal, Security and privacy Issues - EDI and Electronic commerce-
Standardization and EDI - EDI Software implementation - EDI envelope and Message Transport - Value
added networks (VANs) - Applications of EDI - Tangible benefits of EDI - Limitations of EDI - Advantages
of EDI - Future of EDI - Intranet Application in Business.
Unit - V
E-Payment Systems:-Introduction - Online Payment - Prepaid and post paid Payment Systems -
Types of Electronic payment systems - Security issues on Electronic Payment System -Stored value cards -
Charge card - Net Banking, Mobile Banking.
Intraorganizational Electronic Commerce:-Introduction - Macro forces and Internal Commerce -
Global Markets:-Definition and characteristics - Advantages & Disadvantages -Marketing Research:-
Definition and characteristics - Organizational Structure - Work flow Automation and Coordination -
Customization and Internal Commerce - Supply Chain Management (SCM).
Text Book
Title of the Book : E-Business & E-Commerce
Name of the author : Dr.P.Rizwan Ahmed
Publisher : Margham Publications
Edition / Year :
Reference Book
Title of the Book : E-Commerce
Name of the author : S.K.Mourya and Shalu Gupta
Publisher : Narosa Publishing House Pvt., Ltd., New Delhi.
Edition / Year :
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COC63
Semester : VI No. of Hours Allotted: 6/week
Part III : Core Subject - Paper –XVI No. of Credits : 4
Title of the Paper : Industrial Law
Course Objectives:
1. To enable the students to understand and acquire knowledge of enactments relating to factories
and Industrial Act
2. To make the students to look ahead with confidence as to the future in the world of business and
profession by understanding the various legislations
Unit I The Factories Act 1948
Definitions - Approval – Licensing and Registration of factories – Duties of Occupier –
Inspecting staff – Certifying Surgeons – Provision for health – Safety - Welfare measures.
Unit II The Minimum Wages Act 1948
Definitions – Objectives - Scope – Fixation of minimum wages – Procedure for fixing
and revising minimum wages – Hours for a normal working day – Overtime rates - Wages for
different Categories of employees – Maintenance of Registers and records – offences and penalties.
Unit III Trade Union Act 1926
Definitions – Objectives – Salient features – Functions – procedure for Registration of
Trade Union – Duties and Liabilities of Trade Union – Amalgamation of Trade Union – Dissolution
of Trade Union.
Unit IV Industrial Disputes Act 1947
Definitions – Objectives – Conciliation machinery – Adjudication Machinery
authorities – Procedures – Voluntary reference to arbitration a ward – strikes and lock outs – Lay off
– Retrenchments – Transfer and closing down of the undertaking – Penalties.
Unit V Workmen‟s Compensation Act 1923
Definitions – Scope and Coverage – Rules – Personal injury by accident – Occupational
disease – arising out of and in the course of employment – amount of compensation – Distribution
of compensation – Notice and claim.
SRNMC Regulation-2016 Syllabus
Text Book:
1. R.S.N. Pillai and Bagawathi, “ Business Law”, S.Chand and Company Ltd., New Delhi.2010
Reference Book:
1. N.D.Kapoor, “Business Law”, Sultan Chand & Sons, New Delhi. 2012
2. S.M.Sundaram, “Business Law”, Sree Meenakshi Publications, Karaikudi. 2014
3. Dr.V.M. Selvaraj, “Business Law”, Bavani Publications, Vilathikulam. 2013
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COE61
Semester : VI No. of Hours Allotted: 6/week
Part III : Elective Subject - Paper –IV(a) No. of Credits : 4
Title of the Paper : COMPANY ORGANIZATION
OBJECTIVE:
To enable the students to get familiarized with the existing Company Law and Secretarial
Procedures.
UNIT – 1
Company: Meaning and definition, Characteristics of Joint Stock Company, Kinds of
Companies – Limited and unlimited, private and public, government companies, statutory
companies, Foreign Companies, Difference between Private Company and Public Company
UNIT – 2
Formation of Companies: Promotion – Promoter –Function and Duties of a Promoter,
Incorporation – Certificate of Incorporation – Certificate of Commencement of Business.
UNIT – 3
Documents of Companies: Memorandum of Association – definition, clauses, provisions and
procedures for alteration. Articles of Association – definition, contents, provisions and procedures
for alteration, Distinction between Memorandum and Articles of Association - Prospectus –
Contents –Statements in Lieu of Prospectus.
UNIT – 4
Management of Companies: Appointment, Qualification, Rights, Responsibilities and
liabilities of Directors, Managing Director.
UNIT – 5
Meetings: Types - Statutory, Annual, Extra ordinary and Board Meetings, Resolutions-
Types.
SRNMC Regulation-2016 Syllabus
TEXT BOOKS
1. N.D. Kapoor : Company Law and Secretarial Practice 2004
REFERENCE BOOKS
1. P.N Reddy ,Essential of Company Law and Sectarial Practice, Himalaya Publishing House, 2012
2. Dr. V.M Selvaraj , Company Law, Bavani Publications , 2009.
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce
(Those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16COE62
Semester : VI No. of Hours Allotted: 6/week
Part III : Elective Subject - Paper –IV(b) No. of Credits : 4
Title of the Paper : INCOME TAX-II
OBJECTIVES:
To enable the learners to become familiar with computation of tax liability
To impart knowledge about assessment procedure. UNIT I:
Set – Off and Carry Forward of Losses – Deduction from Gross Total Income. UNIT II: Assessment of Individual and HUF
Individual - Procedure for Computing Total Income – Computation of Income
from Individual.
HUF Karta – Difference between HUF and a Firm – Computation of Income from HUF.
UNIT III:
Assessment of Partnership Firms - Association of Persons – Assessment of
Companies –Types of Companies. UNIT IV:
Assessment – Return of Income – Procedure for Assessment – Types of
Assessment : Self Assessment - Reassessment - Best Judgment Assessment – Ex-
party Assessment – Rectification of Mistakes.
SRNMC Regulation-2016 Syllabus
UNIT V:
Deduction and Collection of Tax at Source – Deduction of Tax from Salary
and Advance Payment - Tax Refunds – Penalties – Tax Credit Certificate – Tax
Clearance Certificates. Text Book:
Title of the Book
Name of the author
: Income Tax Law & Accounts
: Dr. H.C.Mehrotra Publisher
: Sahitya Bhawan Publications, Agra.
Edition/Year : Reference Book: Title of the Book
: Income tax Law & practices
Names of the author : T.S. Reddy & Hari Prasad Reddy
Publisher : Margham publications Chennai
Note: The questions should be asked in the ratio of 60% for Problems and 40% for Theory.
Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COS6P1
Semester : VI No. of Hours Allotted: 2/week
Part IV : Skill based Subject – Paper –III No. of Credits : 2
Title of the Paper : COMMERCE PRACTICAL
Objectives:
To educate the learners about various forms used in business
To enable the learners to acquire knowledge about various practical usage of forms in
commerce
List of Practicals
Layout of a Business Letter- Use of Common office machine- preparation of vouchers
– Invoice and cash receipts – Handling of visitors.
Format of Joint Stock Company Balance Sheet. Model of a partnership deed, Format
of profit and loss appropriate account, Debit note and Credit note, Statement of affairs
of insolvent.
Specimen Cost sheet/ Register, Payroll/ wage sheet, Form of Bin and Time card,
filling of material order and material requisition, Issue register.
Chart of an organisation structure.
Filling up of an account opening form, Knowledge of various forms used in day-to-
day banking – Cheque- pay – in – slip – withdrawal form- transfer form- Draft, Form
of Bill of Exchange and Promissory note, Fixed Deposit Receipt, Safe Custody
Receipt, Form of letter of credit, Currencies of different countries, ATM, Debit and
Credit Card.
Collection of different types of advertisement, preparation of advertisement copy,
analysing brand names- publishing the products in the market.
Filling up of Equity share application and mutual fund form, Share, Mutual fund and
Bond certificates.
Procedure of sending share certificate along with Transfer deed for name transfer,
Dividend warrant, filling up of proxy form.
SRNMC Regulation-2016 Syllabus
Filling up of Income tax returns, sales tax form, Applying for income tax refund.
Note:
Students have to submit a practical note book consisting of the specimen format of all
the above documents mentioned in the syllabus.
Prepared by:
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16COS61
Semester : VI No. of Hours Allotted: 2/week
Part IV : Skill based Subject No. of Credits : 2
Title of the Paper : PERSONALITY DEVELOPMENT
OBJECTIVES:
To enrich the learners to the basic concept of Personality Development.
To educate the student to study the minds of the Human.
Unit 1
Personality – Meaning – Definition – Determinants – Stages – Types – Theories –
Measurement methods – Traits (Big Five).
Unit 2
Personality development – SWOT Analysis – Building Self Esteem and Self
Confidence – Development of interpersonal skills – Guidelines – Developing Social image.
Personality Disorder – Meaning – Types – Symptoms – Causes – Treatments.
Unit 3
Personality Development Techniques – Meaning , Elements of goal setting –
Importance & Role of motivation - Leadership skills & styles – Stress Management
Techniques – Time Management techniques – Conflict Management Techniques.
Text Book :
Study materials - Prepared by Department
Reference Book - 1:
Title of the Book : Organisational Behaviour
Name of the Author : S.S. Khanka
Publisher : S.Chand & Company
Edition/ Year : 2010
SRNMC Regulation-2016 Syllabus
Reference Book - 2:
Title of the Book : Organisational Behaviour
Name of the Author : L.M. Prasad
Publisher : Sultan Chand
Edition/ Year : 2010
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : Common for All UG Programmes Subject Code :U16CNV61
Semester : VI No. of Hours Allotted: 2/week
Part IV : No. of Credits : 2
Title of the Paper : VALUE EDUCATION
Objectives:
To Create an awareness of the vital and moral values of life.
To include value education as an integral part of the learning process
UNIT I:
Values – Definition – Moral, Social, and Spiritual values – Sources of values – Value
of Values – Good manners – Character building.
Teachings and values Hinduism, Islam and Christianity – Interfaith dialogue and
Unity of all faiths – Religious harmony.
UNIT II :
Social Justice – Social Service – Social Programmes – Social Justice – Drug
addiction, Alcoholism, Suicide – Remedial measures.
Mahatma Gandhiji, the symbol of Ahimsa – Swami Vivekananda – Message from his
life – Subramanya Bharathi –Message from his life.
UNIT III :
Human rights – Classification – Fundamental rights – Protection of human rights –
Human rights organizations – Secularism –National Integration.
Women studies and Feminism – Role of women in society – Women and Health –
Violence against women – Legal protection for women – Women Empowerment.
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : VALUE EDUCATION
Name(s) of the author : K.G.S.RAMANAN
Publisher : New Century Book House, Chennai
Edition/Year : First Edition / 2016
Unit-I : Chapters 1 and 2
Unit-II : Chapters 3 and 4
Unit-III : Chapter 5 and 6
Prepared by :
Signature :
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : Common for All UG Programmes Subject Code : U16CNX61
Semester : VI No. of Hours Allotted: 2/week
No. of Credits : 2
Extra Credit Paper
Title of the Paper : MODEL PAPER FOR COMPETITIVE EXAMINATION
Objectives:
To create an awareness of the Competitive Examination
To make the students prepared for various Competitive Examinations
UNIT I : General Knowledge
General Science – History – Geography – General Awareness.
UNIT II : Current Events
Current events of the last year. (National and International).
UNIT III : Aptitude
Numbers – HCF – LCM of Numbers – Decimal fractions – Simplications –
Square roots & cube roots – Sunds and indices – Percentage – Profit and loss – Ratio and
Proportion.
UNIT IV : Aptitude
Time and work – Times and Distance – Boats and Streams –Simple interest –
Compound interest – Area – Volume and Surface – Bankers Discount.
UNIT V : Mental Ability
Verbal Reasoning : Series Completion – Analogy – Coding – Decoding – Blood
relations – Direction Sense test – Alphabet test – Logical Ven diagrams
Non –Verbal Reasoning: Series – Classification – Mirror images – Water images.
SRNMC Regulation-2016 Syllabus
Reference Books :
1. Advanced Objective General Knowledge – R.S.Aggarwal
2. Concise General Knowledge manual – Edgar Thorpe, Showick Thorpe.
3. General Awareness and current Affairs Digest – K.Krishna Reddy.
- M. Lakshikanth
4. Manorama Year Book
5. Tata Megraw hill year Book
6. Quantitative Aptitude for Competitive Examinagirons By Dr.R.S/Aggarwal,
S.Chand Publications 2014.
7. A modern approach to verbal and non-verbal Reasoning by Dr.R.S.Aggarwal,
S.Chand Publications 2011.
8. Test of Reasoning for competitive examinations – Edgar Thorpe
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