ERODE ARTS AND SCIENCE COLLEGE … – 4 Business Ethics and Communication 5 3 4 25 75 100 4 III SBSPA-2 SKILL BASED PRACTICAL-2 Computer Application Practical –II (Tally) 5 3 3

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODEBCOM (PROFESSIONAL ACCOUNTING)

SYLLABUS2016 -2017

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS), ERODE-9 COURSE: B.COM BRANCH: PROFESSIONAL ACCOUNTING

EXAMINATIONS

SEMPART

SUBJECTCODE

LANG1/LANG2/CORE/PRACTICAL/IDC:ALLIED/SKILL BASED/ELECTIVE/ FC

TITLE

Ins.

Hrs

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tion

Cre

dit

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E

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TA

L M

AR

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1 I 16ULT-1 LANG 1 Tamil Paper-I 6 3 3 25 75 100

1 II 16ULE-1 LANG 2 English Paper- I 6 3 3 25 75 100

1 III CUPA-1 CORE 1 Core – 1 Fundamentals of Accounting – I 6 3 4 25 75 100

1 III CUPA-2 CORE 2 Core – 2 Mercantile Law 5 3 4 25 75 1001 III AUPA-1 ALLIED 1 IDC-Allied-1 Business Mathematics 5 3 5 25 75 100

1 IV UES - 1 FC 1UGC Core Module in Environmental Studies 2 3 2 -- 50 50

2 I 16ULT-2 LANG 1 Tamil Paper – II 6 3 3 25 75 100

2 II 16ULE-2 LANG 2 English Paper–II 6 3 3 25 75 100

2 III CUPA-3 CORE 3Core –3 Fundamentals Of Accounting – II 6 3 5 25 75 100

2 III CUPA-4 CORE 4Core – 4 Introduction to Information Technology 4 3 3 25 75 100

2 III AUPA- 2 ALLIED 2 Business Statistics 6 3 5 25 75 100

2 IV VBE-1 FC2 Yoga for Human Excellence 2

3 2 -- 50 50

3 III CUPA-5 CORE 5 Core -5 Advanced Accounting 6 3 5 25 75 100

3 III CUPA-6 CORE 6 Core -6 Company Law 6 3 4 25 75 100

3 III CUPA-7 CORE 7Core -7 Principles Of Management and Organizational Behaviour 6 3 4 25 75 100

3 III AUPA-3 ALLIED 3 IDC-Allied-3 Managerial Economics 5 3 5 25 75 100

3 III SBSPA-1SKILL BASEDPRACTICAL-1

Computer Application Practical –I (MS Office ) 5 3 3 25 75 100

3 IV NME – 1 FC3 Human Rights 2 3 2 -- 50 50

4 III CUPA-8 CORE 8 Core – 8 Corporate Accounting – I 6 3 5 25 75 100

4 III CUPA-9 CORE 9 Core – 9 Auditing and Assurance – I 6 3 4 25 75 100

4 III CUPA-10 CORE 10 Core – 10 Cost Accounting 6 3 5 25 75 100

4 III AUPA-4 ALLIED 4Allied – 4 Business Ethics and Communication 5 3 4 25 75 100

4III

SBSPA-2SKILL BASEDPRACTICAL-2

Computer Application Practical –II (Tally) 5 3 3 25 75 100

4 IV NME-2 FC4 General Awareness 2 3 2 -- 50 50

5 III CUPA-11 CORE 11 Core –11 Corporate Accounting – II 6 3 4 25 75 100

5 III CUPA-12 CORE 12 Core –12 Financial Management 6 3 4 25 75 100

5 III CUPA-13 CORE 13 Core –13 Auditing and Assurance – II 6 3 4 25 75 100

5 III CUPA-14 CORE 14 Core –14 Direct Tax -I 6 3 4 25 75 100

5 III EUPA-1 ELECTIVE 1 Strategic Management 3 3 3 25 75 100

5 III SBSPA-3SKILL BASEDTHEORY-1

Skilled Based Subject – III Banking and Insurance Law 3 3 3 25 75 100

5 III CUPA-IT Institutional Training 5 100 100

6 III CUPA-15 CORE 15 Core –15 Management Accounting 5 3 4 25 75 100

6 III CUPA-16 CORE 16 Core –16 Principles of Marketing 5 3 4 25 75 100

6 III CUPA-17 CORE 17 Core –17 Direct Tax – II 5 3 5 25 75 100

6 III EUPA-2 ELECTIVE 2 Investment Management 5 3 4 25 75 100

6 III EUPA-3 ELECTIVE 3 Indirect Taxation 6 3 4 25 75 100

6 III SBSPA-4SKILL BASEDTHEORY-2

Skilled Based Subject – IV Industrial Law 4 3 3 25 75 100

6 IV EXTACExtension Activities: NCC/NSS/PhysicalEducation 1 100 100

TOTAL

140 900 2700 3600

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B.COM (PROFESSIONAL ACCOUNTING) – 2016–17 ONWARDS – SEMESTER I – 16ULE-1

SYLLABUS FOR B.A., B.SC., B.COM.., B.B.M., DEGREE STUDENTS(For The Candidates Admitted During the Year 2016 Onwards)

SEMESTER IENGLISH – PAPER -I

SUBJECT DESCRIPTIONThis paper presents pieces which prepare the students to the field of communication.

OBJECTIVEOn completion of the paper the students should have been introduced to communicativeskills.

CONTENTS:UNIT – I: PROSE

1. On Habits - A.G.Gardiner

2. Men and Women - Virginia Woolf

3. Sweets For Angels - R.K.Narayan

UNIT – II: POETRY 1. The Tyger - William Blake

2. O Captain! My Captain! - Walt Witman

3. My Grandmother’s House - Kamala Das

UNIT – III: SHORT STORIES1. The Ant and The Grasshopper - Somerset Maugham

2. A Day’s Wait - Ernest Hemingway

3. The Doll’s House - Katherine Mansfield

UNIT – IV: ONE - ACT PLAYS 1. The Bishop’s Candlesticks – Norman McKinnel

2. A Kind Of Justice – Margaret Wood

UNIT –V: GRAMMAR, VOCABULARY, COMPOSITION & COMMUNICATIONSKILLSGRAMMAR

1. Parts Of Speech -Text Book

2. Sentence Pattern -Text Book

3. Tenses - Present Tense -Text Book

VOCABULARY5. Synonyms/Antonyms -Text Book 6. True or False -Text Book

COMPOSITION 7. Reading Comprehension – (Objective Type) - Grammar Book 8. Story – writing (Using Hints) -Text Book 9. Letter Writing (Informal) - Grammar Book

COMMUNICATION SKILLS 10. Asking For Advice 11. Expressing Gratitude 12. Congratulating

BOOKS PRESCRIBED1. FOCUS

(A Course Book on Language and Communication Skills) Dr.P.C.James Daniel, Harrows Publications H.O Jains Ashraya, Phase 1, 1st Block, Vembuli Amman Kovil Street, Virugambakkam, Chennai -600 092. Phone: 099650 90940. E – Mail: [email protected]

2. EMERALD ENGLISH GRAMMAR & COMPOSITION G.Radhakrishna Pillai Emerald Publishers, 15A, 1st Floor, Casa Major Road, Egmore, Chennai – 600 008. Ph: 044 – 2819 3206. E – Mail: [email protected]

mailto:[email protected]


QUESTION PAPER PATTERN PART II ENGLISH

SEMESTER -IENGLISH – PAPER -I

Time: 3 hours Max. Marks: 75 SECTION – A (10 MARKS)

I) Choose the Correct Alternative, Selecting Two Questions from all the Five Units. Choose the Correct answer from the Alternatives given: (10 x 1=10)

1 & 2 From Unit I Prose 3 & 4 From Unit II Poetry 5 & 6 From Unit III Short Stories 7 & 8 From Unit IV One act plays 9 &10 From Unit V Grammar only

SECTION – B (15 MARKS)

II) Short Answer (Either.. or type) Selecting Questions from all the Five Units Selecting Atleast ONE Question from Each Unit. Answer Any Five Questions in about 100 Words (5x3=15)

11. a. Prose or b. Poetry 12. a. Short Stories or b. One act plays 13. a. Parts Of Speech or b. Present Tense 14. a. True or False or b. Synonyms/Antonyms 15. a. Story – writing (Using Hints) or b. Communication Skills

SECTION – C (40 MARKS)III ) Essays – (Open choice) Selecting At least one question from all the Five Units. Answer any

FIVE in about 200 Words (5x10=50)

16. Prose 17. Poetry 18. Short Stories 19. One act plays 20. Letter Writing 21. Comprehension 22. Communicative Skills

23. Sentence Pattern

B. Com (PA) - 2016-17 onwards - Semester I Core 1 – CUPA – 1

FUNDAMENTALS OF ACCOUNTING – I (Common to B.Com and B.Com(CA) Degree)

UNIT – I Fundamentals of Book Keeping – Accounting – Meaning and Definition –Objectives of accounting – Accounting concepts and conventions – Preparation of Trading Profitand Loss Account and Balance Sheet of a Sole trading concern.

UNIT – II Errors and their Rectifications – Bank Reconciliation Statement.. UNIT – III Bills of Exchange including accommodation bills – Account Current.

UNIT – IV Accounts of Non-Trading Concerns- Receipts and Payments account – Income andExpenditure account and Balance Sheet – Average Due Date.

UNIT V Consignment – Accounting treatment in the books of Consignor and Consignee – Valuation of stock – invoicing goods above cost – treatment of normal and abnormal losses.Joint Venture – Meaning – Features – Methods of recording joint venture transactions (excludingMemorandum Joint Venture)

Books Recommended

1. Introduction to Accountancy - T/S. Grewal 2. Financial Accounting - T.S. Reddy & A. Moorthy 3. Advanced Accountancy - R.L Gupta & M. Radhaswamy4. Principles of Accountancy - N. Vinayagam K.L. Nagarajan and P.L. Mani5. Advanced Accountancy - S.P. Jain & Narang

Question Paper patternSection – A – 10x1 = 10 Marks (Multiple choice with 4 option – 2 Question from each unit) Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems)

not exceeding 2 questions from each unit. Section – C –3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems) one question from each unit.

------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester I Core 2 – CUPA – 2

MERCANTILE LAW

UNIT – I Indian Contract Act 1872- Meaning and Definition - General nature of Contract –Types of contract- Essential elements of a Valid Contract- Components of Valid Contract.

UNIT – II Offer and Acceptance- Offer- meaning and definition – essentials - Types -Acceptance- meaning and definition – essentials - types -valid contracts without consideration– legality of objects and consideration.

UNIT - III Contractual capacity: Minor - Persons of Unsound Mind - Expressly DisqualifiedPersons- Performance of Contract – Types-Different Modes of Discharge of Contract –Remedies for Breach.

UNIT - IV The Sale of Goods Act, 1930: Formation of Contract of Sale – Conditions andWarranties – Transfer of Ownership and Delivery of goods- Unpaid seller and his Rights..

UNIT - V Indian Partnership Act 1932: General Nature of Partnership – Rights and Duties ofPartners- Registration and Dissolution firm.

Books Recommended

1. Elements of Mercantile Law – N.D. Kapoor2. Handbook of Mercantile Law - Venkatesan.E3. Mercantile Law: - Shukla- M. C4. Mercantile law- - S.S.Gulshan5. Business Law & Regulation- - S.S.Gulshan & Ravi Akula.

Question Paper Pattern

Section – A - 10x1 = 10 Marks (Multiple choice with 4 options – 2 Questions from each unit) Section –B - 5x4 = 20 Marks (5 Questions (Either Or type) 1 question from each unit) Section – C - 3x15 = 45 Marks (Answer any 3 out of 5 questions) One Question from each unit)

------------- 75 Marks -------------

B.COM (PROFESSIONAL ACCOUNTING ) – 2016–17 ONWARDS – SEMESTER I –AUPA 1

B.Com (PA)ALLIED: BUSINESS MATHEMATICS

Unit I:Simple interest- Recurring Deposit – Saving bank – Hire purchase – Compound interest –

Depreciation Present value, discounting- True and banker’s Discount, Bankers gain.Unit II:

Series: Arithmetic, Geometric and Harmonic series, AM, GM, HM only (ExpectConvergency and Divergence tests)- Applications to business problems.Unit III:

Matrix: Addition, Subtraction, Multiplication of matrices, Miner, cofactor, adjointsingular matrix, inverse of a matrix (up to order 3). Linear equations in matrix form – Cramer’srule (Expect augmented matrix), Input – Output analysis.Unit IV:

Limits and continuity of a function: Linear, notations, general theorems (Statement only )different methods: Lt f(x) if (a) is not in determinant, if (a) is in determinant. If f(x) is if the formf 1(x)/ f 2( x) rules for differentiation (Standard functions)- Their application in business: A ratemeasure, marginal cost, Elasticity of demand, Elasticity of supply total cost, Average cost profit,Total marginal cost and marginal revenue.Unit V:

Mathematical formulation of L.P.P – Graphical method solving L.P.P – TransportationProblem: Introduction – Methods for obtaining an for initial Basic Feasible Solution- The NorthWest Corner rule, Lowest cost entry method, Vogel’s approximation method – MODI methodfor finding optimum solution – Assignment Problem.Treatment as in:

1. Business mathematics – P. Narayanan

2. Operation research – KantiSwarup and Others


Section - A 10 x 1 =10 Marks (Multiple Choice with 4 Options - 2 Question from each Unit)Section - B 5 x 3 = 15 Marks (5 Questions (Either or type) 1 question from each unit)

Section - C 5 x 10 = 50 Marks(Answer any 5 out of 8 Questions) (One Question from each

Unit)Total 75 Marks

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS),Co-Education (Autonomous)

ERODE - 638 009

CORE MODULECOURSE IN ENVIRONMENTAL STUDIESSYLLABUS

UNIT - I The Multidisciplinary nature of environmental studies

Definition, scope and importance, Need for public awareness.

Natural Resources, Renewable and non-renewable resources

Natural resources and associated problems

a. Forest resources: Use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects of forests and tribal people.

b. Water resources: Use and over-utilization of surface and ground water, floats, drought, conflicts over water, dams benefits and problems.

c. Mineral resources: Use and exploitation, environmental effects of extracting and using mineral resources, case studies.

d. Food resources: World food problems, changes caused by agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.

e. Energy resources: Growing energy needs, renewable and non renewable energy sources, use of alternate energy sources. Case studies.

f. Land resources: Land as a resource, land degradation, man induced landslides, soil erosion and desertification.

Role of individual in conservation on natural resources Equitable use of resources for sustainable lifestyles.

UNIT – II Ecosystems

Concept of an ecosystem Structure and function of an ecosystem Producers, consumers and decomposers Energy flow in the ecosystem Ecological succession Food chains, food webs and ecological pyramids Introduction, types, characteristic features, structure and function of the following

ecosystema. Forest ecosystemb. Grassland ecosystemc. Desert ecosystemd. Aquatic ecosystem(ponds,streams,lakes,rivers,oceans, estuaries)

UNIT -III Biodiversity and its conservation

Introduction-Definition: genetic, species and ecosystem diversity. Biogeographical classification of India Value of biodiversity: consumptive use, productive use, social,ethical,aesthetic and

option values. Biodiversity at global, National and local levels. India as a mega-diversity nation Hot-spots of biodiversity Threats to biodiversity: habitat loss, poaching of wildlife, man wildlife conflicts. Endangered and endemic species of India. Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

Environmental Pollution

Defintiion

Causes effects and control measures of :a. Air pollutionb. Water pollutionc. Soil pollutiond. Marine pollutione. Noise pollutionf. Thermal pollutiong. Nuclear hazards

Solid waste Management: Causes, effects and control measures of urban and industrial wastes.

Role of an individual in prevention of pollution Pollution case studies Diaster management: floods, earthquake, cyclone and landslides

UNIT-IV Social Issues and the Environment

From Unsustainable to Sustainable development. Urban problems related to energy Water conservation, rain water harvesting, watershed management Resettlement and rehabilitation of people; its problems and concerns. Case studies. Environmental ethics: Issues and possible solutions Climate change, global warming, acid rain, ozone layer

depletion, nuclear accidents and holocaust. Case studies. Wasteland reclamation Consumerism and waste products Environment Protection Act. Air(prevention and Control of Pollution) Act. Water(prevention and Control of Pollution) Act. Wildlife Protection Act Forest Conservation Act Issues involved in enforcement of environmental legislation Public awareness.

UNIT - V Human Population and the Environment

Population growth, variation among nations Population explosion-Family Welfare Programme Environment and human health Human Rights Value Education HIV / AIDS Women and Child Welfare

Role of Information Technology in Environment and human health Case Studies.


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B.COM (BANKING AND FINANCE) – 2016–17 ONWARDS – SEMESTER I – 16ULE- 2

SYLLABUS FOR B.A., B.SC., B.COM.., B.B.M., DEGREE STUDENTS(For The Candidates Admitted During the Year 2016 Onwards)

SEMESTER II ENGLISH – PAPER -II

SUBJECT DESCRIPTION This paper aims at developing the Communicative skills of students.

OBJECTIVEOn completion of the paper the students should have understood the methods of

communication.CONTENTSUNIT - I: PROSE 1. Princess September - Somerset Maugham 2. Our Urgent need for self – esteem - Nathaniel Branden 3. On Forgetting - Robert W. Lynd

UNIT - II: POETRY 1. Money Madness - D.H. Lawrence

2. Laugh and be Merry - John Masefield

3. I Fear Not God But Mosquito -Aruna

UNIT - III: LIFE SKETCHES 1. Mother Teresa 2. A.P.J. Abdul Kalam 3. Sachin TendulkarUNIT - IV: DRAMA 1. Funeral Oration Julius Caesar, Act –III, Scene- II - Shakespeare 2. Trail for a Pound Of Flesh The Merchant of Venice, Act –IV, Scene- I - Shakespeare UNIT - V: GRAMMAR, VOCABULARY, COMPOSITION& COMMUNICATION SKILLS

GRAMMAR1. Simple Past Tense -Text Book2. Active Voice & Passive Voice - Text Book3. Punctuation -Text BookVOCABULARY4. Match the Following - Text Books5. Filling Up The Blanks with Correct Words (Homophones) - Text Books

COMPOSITION 1. Writing Cover Letter and Resume - Grammar Book2. Dialogue Writing (Facing Interviews/ Telephone Conversation) - Grammar Book

3. Précis Writing - Grammar Book 4. COMMUNICATION SKILLS - Text Book i) Seeking Permission ii)Expressing Gratitude iii) Asking for Information Prescribed PRESCRIBED BOOKS

1. IMPACT Board Of Editors

Orient BlackSwan private limited, 160 anna salai, Chennai - 600 002 Phone: E-Mail: [email protected] Web: www. orientblackswan.com

2. SELECTED SCENES FROM SHAKESPEARE’S PLAYS BOOK-IEmerald Publishers15A, First Floor, Casa Major Road, Egmore, Chennai – 600 008Phone: +91 – 44 -28193206, 42146994E-Mail: [email protected]: www. emeraldpublishers.com

3. EMERALD ENGLISH GRAMMAR AND COMPOSITION Emerald Publishers15A, First Floor, Casa Major Road, Egmore, Chennai – 600 008Phone: +91 – 44 -28193206, 42146994E-Mail: [email protected]: www. emeraldpublishers.com



QUESTION PAPER PATTERNPART II ENGLISH

SEMESTER II ENGLISH – PAPER -II

ENGLISH IITime: 3 Hours Max. Marks: 75

SECTION A (10 MARKS)

I. Choose the Correct Alternative, Selecting Two Questions from all the Five Units. Choose The Correct answer from the Alternatives given: (10x1=10) 1 & 2 From Unit I Prose

3 & 4 From Unit II Poetry 5 & 6 From Unit III Life Sketches 7 & 8 From Unit IV Drama 9 &10 From Unit V Grammar only

SECTION B (15 MARKS)

II. Short Answer (Either.. or type) Selecting Questions from all the Five Units Selecting Atleast ONE Question from Each Unit.

Answer Any Five Questions in about 100 Words (5x3 = 15) 11. a. Prose or b. Poetry 12. a Life Sketches b. Drama 13. a. Simple Past Tense or b. Active Voice 14. a. Match the Following or b. Filling Up The Blanks with Correct Words

(Homophones) 15. a. Telephone Conversation b. Seeking Permission

SECTION C (50 MARKS)

III. Essays – (Open Choice) Selecting At least one question From all the Five Units.

Answer any FIVE in about 200 Words (5x10=50) 16. Prose 17. Poetry18. Life Sketches 19. Drama20. Punctuation21. Facing Interviews 22. Writing Cover Letter and Resume 23. Précis Writing

B. Com (PA) 2016-17 onwards - Semester II Core-3 FUNDAMENTALS OF ACCOUNTING – II

UNIT – I Depreciation- Meaning – Causes – Need for Providing Depreciation – Methods ofProviding depreciation – Reserves and Provisions.

UNIT – II Single Entry System- Meaning and Features – Distinction between single entry andDouble entry – Defects of Single entry – Distinctions between Statement of affairs and BalanceSheet.- Methods of ascertaining profit under statement of affairs method and conversion method.

UNIT - III Branch Accounting – Objects – Cash basis – Cash and Debtors system – InvoicePrice Method – Stock and Debtors System – Independent Branch (excluding foreign branch).

Departmental accounts – Distinction between Department and Branches - Objects –Basis of allocation of expenses – Preparation of Trading & Profit and Loss account – Interdepartmental Transfer (with simple adjustments).

UNIT - IV Hire purchase and Installment system – Meaning – Rights of Hire Vendor –Distinction between Hire Purchase and Installment system - Accounting treatment in the booksof buyer and vendor – Default and repossession – Complete and partial – Stock and Debtorssystem.- Hire purchase Trading Account.

UNIT - V Royalty Accounts-Meaning-Minimum Rent-Short working-Recoupment Accountingtreatment in the books of lessor and LesseeBooks Recommended:

1. Advanced Accountancy – M.C.Shukal, T.S.Grewal and S.C.Gupta

2. Advanced Accountancy – R.L.Gupta.

3. .Advanced Accountancy – S.P.Jain and K.L.Narang

4. Financial Accounting – T.S.Reddy and A.Murthy

Question Paper pattern

Section – A – 10x1 = 10 Marks (Multiple choice with 4 options – 2 Question from each unit) Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit. Section – C –3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problem ________ one question from each unit) 75 Marks

B. Com (PA) 2016-17 onwards - Semester II – Core 4 INTROUDUCTION TO INFORMATION TECHNOLOGY

(Common to B.Com (CA) Degree)

UNIT – I Hardware and Software – Computer system - Importance of Computer in Business -data and Information - Data processing - Data storage and data retrieval capabilities - computerapplications in various areas of business - Computer related jobs in business.

UNIT– II Types of computer systems – Micro, mini, Mainframe and Super Computers, Analog,Digital and Hybrid Computers, Business and Scientific Computer System - First, Second, Thirdand Fourth Generation Computer -Laptop or Notebook Computers - Data Processing systems –Batch, Online and Real time system. - Time sharing - Multiprogramming and Multiprocessingsystems - Networking Local and Wide Area Networks.

UNIT – III Components of Computers Input - Output and Storage Devices – Software - SystemSoftware and Application Software - Programming Language Machine Language – AssemblyLanguage, Higher Level Languages- Flowchart and Programme flow charts - Steps inDeveloping a Computer Programme.

UNIT – IV Operating system: Dos, Windows, UNIX, Windows NT, windows 98 – E-Commerce,Internet – Extranet – Email and its uses – World Wide Websites – Mobile Computers.

UNIT – V System Analysis and Design - Computer Based Information System-TransactionProcessing - Office Automation - Management Information System-Decision Support Systems-Expert System. Books Recommended1. Computer and common sense – Roger Hunt and John shellery2. Introduction to Information Technology - R. Parameswaran and Natarajan3. P.C. Software made simple – R.K. Taxali4. Introduction to Computers - Alexix Leon and Mathews Leon

5. Information Technology for management – Henry c. Lucas

Question Paper PatternSection – A - 10x1 = 10 Marks (Multiple choice with 4 options – 2 Questions from each unit) Section –B - 5x4 = 20 Marks (5 Questions (Either Or type) 1 question from each unit) Section – C - 3x15 = 45 Marks (Answer any 3 out of 5 questions) One Question from each unit)

------------- 75 Marks -------------

ERODE ARTS AND SCIENCE COLLEGE (AUTONOMOUS)DEPARTMENT OF MATHEMATICS(SF)

B.Com / B.Com CA/B.Com P.A/ B. Com B&FALLIED: BUSINESS STATISTICS

Unit I:Probability: Classical definition: Axiomatic approach- Development of probability Finite

sample-Equally likely outcomes-conditional event –Conditional probability-Multiplicative law of probability-Baye’stheorem(simple problems only)

Unit II:Measures of Central tendency- A.M Median ( Empirical formula also) – Measures of

Dispersion: Q.D., S.D., - Skewness: Karl pearson’s Coefficients of skewness ( Both mode well defined and illdeined) – Bowley’s Coefficients of skewness.

Unit III:Corlation: Karl pearson’s method, Spearman’s Rank method, Concurrent deviation

method Regression: Equation of X on Y and Y on X, correlation coefficients based on regressioncoefficient- Interpolation: Binomial, Newton’s Lagrange’s methods.

Unit IV:Time Series: Fitting of straight line Trends by method of Least Square. Calculation of

weight indices- Index numbers (Price index only). Laspeyre’s methods, Paasche’s, Fisher’s methods, Aggregate Expenditure in Family Budget method.

Unit V:Statistical Quality Control: Introduction- Control Charts – X chart – R Chart – Control

Chart for C (Number of defects Per unit)- Control chart for P ( Fraction defectives)

References:1. Statistics- SivathanuPillai2. Elements of Statistics – Aroara3. Statistical Methods – S.P. Gupta

Section - A 10 x 1 =10 Marks (Multiple Choice with 4 Options - 2 Question from each Unit)

Section - B 5 x 3 = 15 Marks (5 Questions (Either or type) 1 question from each unit)

Section - C 5 x 10 = 50 Marks(Answer any 5 out of 8 Questions) (One Question from each

Unit)Total 75 Marks

ERODE ARTS AND SCIENCE COLLEGE(AUTONOMOUS),

Co-Education (Autonomous)ERODE - 638 009

VBE -1 YOGA FOR HUMAN EXCELLENCESYLLABUS

UNIT- I - BASIC CONCEPT OF YOGA

The art of Yoga Patanjali Yoga, Hada Yoga – and Physical exercises, Difference betweenPhysical exercises and Hada Yoga, BasicNecessities of Yoga Asanas, importance of body-care, the right food and Healthy physique.UNIT – II - ASANAS – METHODS AND BENEFITS

Pajangasana – Salabasana, Thanrasana, Uthathana PadasanaPaschimosthasana, Vibareetha Karani, Saravangasana, Nindra Padasana,Thirigonasana, Pathasthasana, Vajrasana, Santhi yasana.UNIT – III - THE PURPOSE OF LIFE

What is mind? What is Meditation? Psychic extension of Soul is Mind mechanism of mind, tenstager of functioning of consciousness.Need for infrospection, Fulliment of life through meditation. Need for Peace.UNIT – IV - ANALYSIS OF THOUGHT

Totally and Fraction, Evaluation of Bakthi Marg, Enrichment through Awareness, six root causes from which thoughts emerge, success and defeat.

MORALISATION OF THOUGHTDesire arising due to Natural sensations, Desires hindering the purpose of Life.

Awareness in relationship means detachement, Practical methods of Moralisation of desire.UNIT – V - NEUTRALISATION OF ANGER

Anger – the most harmful of all unwanted habits, practice to overcome anger, success through awareness, results of suppressing anger, practical method of neutralization of anger.

BOOKS FOR STUDY :

1. Yoga for Modern Age - Vethathri Maharishi2. kdtsf;fiy njhFjp-1 - Ntjhj;jphp kfhp\p3. khztHfSf;fhd Nahfhrdq;fs; - Mrdh Mz;bag;gd;

B. Com (PA) 2016-17 onwards - Semester III – Core 5

ADVANCED ACCOUNTING

UNIT - I Indian Partnership Act 1932 – Scope – Essentials of Partnership – Types of Partners– Advantages and disadvantages – Partnership Deed-Rights and Duties of Partners-ProvisionsRelating to Admission and Retirement of a Partner – Death of a Partner - Treatment of Joint LifePolicy

UNIT – II Dissolution of Partnership firms – Amalgamation of Partnership firms – Conversioninto a Company and Sale to a company.

UNIT -III Insolvency of a Partner – Rule in Garner Vs Murray – Piecemeal Distribution.

UNIT – IV Insolvency Accounts – Statement of Affairs and Deficiency accounts – Insolvencyof Individuals and Partnership.

UNIT - V Insurance Claims - Claim for loss of stock and loss of profits – Voyage Accounts.

Books Recommended:1. Advanced Accounting – S.P. Jain & Narang2. Advanced Accountancy – Dr. Arulanandam, 3. Corporate Accounts - R.L. Gupta and M. Radhaswamy 4. Financial Accounting - Reddy and Murthy

Question Paper PatternSection – A – 10x1 =10 Marks (Multiple choice with 4 options – 2 Question from each unit)

Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.

Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems) one question from each unit. ------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester III – Core – 6

COMPANY LAW

UNIT - I Company – Definition – Characteristics – Distinction Between Company andPartnership firm – Kinds of Companies – Difference Between a Public Company and PrivateCompany – Incorporation of Company – Certificate of Commencement of Business.

UNIT - II Memorandum of Association – Meaning – Purpose – Alteration of Memorandum– Doctrine of Ultravires – Articles of Association – Meaning – Forms – Contents – Alteration ofArticles –Doctrine of Indoor Management

UNIT - III Prospectus – Definition – Contents – Deemed Prospectus – Misstatement inProspectus - Kinds of Shares and Debentures.

UNIT - IV Director and Secretary – Qualification and Disqualification – Appointment –Removal – Remuneration – Powers, Duties and Liabilities.

UNIT - V Company Meetings – Secretarial Duties for Statutory meeting – Annual GeneralMeeting – Extra Ordinary General Meetings – Board Meetings – Resolution – minutes – Quorumand Proxy – Winding up – Meaning – Causes for Winding up -Modes of Winding up -Consequences of Winding up.

Books Recommended:

1. Company Law and Secretarial Practice - N.D.Kapoor,2. Company Law - Bagrial A.K,3. Principles of Modern Company Law - Gower L.C.B,

4. Guide to the Companies Act - Ramaiya A,5. Secretarial Practice - Sherlekar


------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester III – Core - 7

PRINCIPLES OF MANAGEMENT AND ORGANIZATIONAL BEHAVIOUR

UNIT I Definition of Management – Management and Administration – Nature and Scope ofManagement - Functions of Management - Contribution of F.W. Taylor – Henry Fayol – MaryParker Follet – Mc Gregor and Peter F. Drucker.

UNIT II Planning – Meaning – Nature and Importance of Planning – Planning promises –Methods and Types of plans – Decision Making.

UNIT III Organization – Meaning, Nature and Importance – Process of Organization – Principlesof Sound Organization – Organization Structure – Span of Control – Organization Chart -Departmentation – Delegation and Decentralization – Authority relationship Line, Functionaland Staff.

UNIT IV Motivation – Need – Determinants of Behaviour – Maslow’s Theory of Motivation –Motivation Theories in Management – X, Y and Z theories – Leadership styles – MBO –Management by Exception. Communication in Management – Co-Ordination – Need andTechniques – Control – Nature and Process of Control – Techniques of Control.

UNIT - V Organizational Behavior : History – Evolution - Challenges and Opportunities -Contributing disciplines - Management Functions and Relevance to Organization Behavior-Organizational Behavior responses to Global and Cultural Diversity - Personality – Determinants– Structure - Behavior, Assessment - Psychoanalytical Social learning-Job-fit, Trait theories.Books Recommended 1. Principles of Management - Koontz and O’Donald2. Business Management - Dinkar - Pagare3. The Principles of Management - Rustom S. Davan

4. Business Organization and Management - Y. K. Bhushan5. Business Management – Chatterjee Question Paper PatternSection – A - 10x1 = 10 Marks (Multiple choice with 4 options – 2 Questions from each unit) Section –B - 5x4 = 20 Marks (5 Questions (Either Or type) 1 question from each unit) Section – C - 3x15 = 45 Marks (Answer any 3 out of 5 questions) One Question from each unit)

------------- 75 Marks -------------

B.Com (PA) 2016-17 onwards – Semester III – Allied III –AUPA – 3Managerial Economics

Unit – I Managerial Economics – Meaning – Nature and Scope of Managerial Economics –Role of Managerial Economist – Relation between Managerial Economics and Other Subjects –Objectives of business firm – Sales maximization – Profit Maximization – SocialResponsibilities of Business Firm. Unit – II Demand Analysis – Law of Demand – Determinants of Demand – Elasticity of Demand– Types of Elasticity of Demand – Demand Forecasting – Methods of Demand Forecasting. Unit – III Production Function – Factors of Production – Law of Variable Proportions –Economics of Scale of Production – Cost – Types of Cost – Various Cost Curves – Revenue –Revenue Curves – Break Even Point. Unit – IV Market Structure – Meaning & Classification – Pricing Under Perfect Competition –Pricing in Monopoly – Pricing in Monopolistic Competition – Discriminating Monopoly –Pricing in Oligopoly. Unit – V National Income – Concepts – Various Measurement of National Income – Inflation –Types – Control of Inflation – Trade Cycle – Phases of Trade Cycle. Books Recommended

1. Managerial Economics – Dr. S. Sankaran

2. Managerial Economics – P.L. Metha

Question Paper PatternSection A – 10x1 = 10 Marks (Multiple Choice with 4 Options – 2 Questions from each Unit)Section B – 5x4 = 20 Marks ( 5 Questions (Either Or Type) 1 Question from each Unit)Section C – 3x15 = 45 Marks (Answer any 3 out of 5 Question) One Question from each unit)

-----

75 Marks -----

B. Com (PA) 2016-17 onwards - Semester IIISkilled Based Subject - Computer Application Practical – 1 (MS OFFICE)

I - MS WORD

1. Type Chairman’s speech/ Auditor’s report / Minutes/ Agenda and perform the followingoperations: Bold, Underline, Font Size, style, Background color, Text color, Line spacing,Spell Check, Alignment, Header & Footer, Inserting pages and page numbers, Find andReplace.

2. Prepare an invitation for the college function using Text boxes and clip parts.

3. Design an invoice and Account sales by using Drawing tool bar, Clip Art, Word Art, Symbols, Borders and Shading.

4. Prepare a Class Time Table and perform the following operations: Inserting the table, Data Entry, Alignment of Rows and Columns, Inserting and Deleting the Rows and Columns and Change of Table Format.

5. Prepare a Shareholders meeting letter for 10 members using mail merge operation.

6. Prepare Bio-Data by using Wizard/ Templates.

II - MS EXCEL

1. Prepare a mark list of your class (minimum of 5 subjects) and perform the followingoperations: Data Entry, Total, Average, Result and Ranking by using arithmetic andlogical functions and sorting.

2. Prepare Final Accounts (Trading, Profit & Loss Account and Business Sheet) by using formula.

3. Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance of sales, purchase, profit of a company by using chart wizard.

4. Prepare a statement of Bank customer’s account showing simple and compound interest Calculations for 10 different customers using mathematical and logical functions.

5. Prepare a Product Life Cycle which should contain the following stages:Introduction, Growth, Maturity, Saturation, Decline.

III - MS POWERPOINT

1. Design presentation slides for a product of your choice. The slides must include name,brand name, type of product, characteristics, special features, price, special offer etc.

Add voice if possible to explain the features of the product. The presentation should work in manual mode.

2. Design presentation slides for organization details for 5 levels of hierarchy of a company by using organization chart.

3. Design slides for the headlines News of a popular TV Channel. The Presentation Should contain the following transactions: Top down, Bottom up, Zoom in and Zoom out. - The presentation should work in custom mode.

4 .Design presentation slides about an organization and perform frame movement by interesting clip arts to illustrate running of an image automatically.

5. Design presentation slides for the Seminar/Lecture Presentation using animation effects and perform the following operations:Creation of different slides, changing background color, font color using word art.

IV MS ACCESS

1. Prepare a payroll for employee database of an organization with the following Details: Employee id, Employee name, Date of Birth, Department and Designation, Date of appointment, Basic pay, Dearness Allowance, House Rent Allowance and other deductions if any. Perform queries for different categories.

2. Create mailing labels for student database which should include at least three Table must have atleast two fields with the following details:Roll Number, Name,Course, Year, College Name, University, Address, Phone Number.

3. Gather price, quantity and other descriptions for five products and enter in the Access table and create an invoice in form design view.

4. Create forms for the simple table ASSETS.

5. Create report for the PRODUCT database.

ERODE ARTS AND SCIENCE COLLEGE(AUTONOMOUS),

Co-Education (Autonomous)ERODE - 638 009

NME -1 HUMAN RIGHTSSYLLABUS

UNIT – I Concept of Human Values and Value Education

Aim of education and value education, Evolution of value orientededucation: Concept of Human values, types of values, Components of valueeducation.

UNIT – II Personal Development and Character formation towards positive Personality

Self analysis and introspection, sensitization towards gender, equality, physically challenged, intellectually challenged, Respect to age, experience,Maturity, family members, neighbours, co-workers.

Truthfulness, Constructivity, Sacrifice, Sincerity, Self Control, Altruism,Tolerance.

UNIT – III Value Education towards National and Global DevelopmentNational and International Values

Constitutional or National values – Democracy, Socialism, Secularism,Equality, Justice, Liberty, Freedom and Fraternity. Social Values – Pity and Probity, Self control, Universal brotherhood. Professional Values – Knowledgethirst, sincerity in profession. Regularity, Punctuality and faith. ReligiousValues – Tolerance, wisdom, Character. Aesthetic Values – Love and appreciation of literature and fine arts and respect for the same. NationalIntegration and International understanding.UNIT – IV Concepts of Human Rights and its Classification

a. Evoluation of Human Rightsb. Definition under Indian and international documents.

Board Classification of Human Rights and Relevant Constitutional Provisions

a. Right to life, Liberty and Dignityb. Right to Equalityc. Right against Exploitationd. Cultural and Educational Rightse. Economic Rightsf. Political Rightsg. Social Roghts

UNIT – V Human Rights of Women and Children

a. Social Practice and Constitutional Safeguardsi) Female Foeticide and Infaticideii) Physical assault and harassmentiii) Domestic violenceiv) Conditions of Working Women

Institutions for Implementation

a. Human Rights b. Judiciary

Violations and Redressel

a. Violation by State b. Violation by Individualsc. Nuclear Weapons and terrorism d. Safeguards

MODEL QUESTION PAPER Answer any 5 questions out of 10 Questions Total Marks: 50 Each question carries 10 marks

Questions will be drawn from the questions given at the end of units of learning material.

B. Com (PA) 2016-17 onwards - Semester IV – Core – 8

CORPORATE ACCOUNTING - I

UNIT – IBooks of Accounts and Statutory Books – Issue of Shares and Debentures –

Forfeiture and Re-issue of Share – Surrender of Share – Right issue – Underwriting.

UNIT – IIRedemption of Preference Shares and Debentures – Profits Prior to Incorporation.

UNIT – IIIFinal accounts of Companies – Calculation of Managerial Remuneration

UNIT – IV Reduction and Reorganization of Share Capital – Merger, Absorption and Reconstruction(excluding intercompany holdings).

UNIT – VValuation of Goodwill and Shares – Need – Methods of valuation of Goodwill and

Shares - Liquidation of Companies – Preparation of Liquidator’s Final Statement - Statementof Affairs -Deficiency Account.

Books Recommended 1. Advanced Accountancy - M. C. Shukla 2. Advanced Accounting - T.S. Grewal 3. Advanced Accounting - R.L. Gupta & Radhaswamy 4. Advanced Accounting - S.N. Maheswari5. Advanced Accounting - Chakraborty 6. Corporate Accounting - Reddy and Murthy

Question Paper PatternSection – A – 10x1 = 10 Marks (Multiple choice with 4 options – 2 Question from eachunit)

Section – B 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems)

one question from each unit. ------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester IV – Core – 9 AUDITING AND ASSURANCE – I

UNIT – IAuditing – Origin – Definition – Objectives – Types – Advantages and Limitations –

Qualities of an Auditor – Audit Programmes.

UNIT – IIInternal Control – Internal Check and Internal Audit – Audit Note Book – Working

Papers. Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions –Vouching of Impersonal Ledger.UNIT – III

Verification and Valuation of Assets and Liabilities – Auditor’s Position regarding theValuation and Verifications of Assets and Liabilities – Depreciation – Reserves and Provisions –Secret Reserves.

UNIT – IVAudit of Joint Stock Companies – Qualification – Dis-qualifications – Various Modes of

Appointment of Company Auditor – Rights and Duties – Liabilities of a Company Auditor –Share Capital and Share Transfer Audit – Audit Report – Contents and Types.

UNIT – VInvestigation – Objectives of Investigation – Audit of Computerized Accounts –

Electronic Auditing – Investigation under the provisions of Companies Act.

Books Recommended1. Practical Auditing - Tandon2. Auditing - Rajan Nayar3. Principles and Practice of Auditing – Dinkar Pagare4. Auditing Theory & Practice - Pradeep Kumar


------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester IV – Core – 10

COST ACCOUNTING

UNIT - ICost Accounting – Meaning - Definition - Scope – Relationship of Cost Accounting with

Financial accounting and Management accounting – Methods of Costing – Classification of cost-Elements of cost – Preparation of Cost Sheet and Tender- Merits of Cost Accounting –Limitations and Objections against cost accounting – Reconciliation of cost and Financialaccounts.UNIT -II

Materials – Meaning, Objectives and Advantages of Material Control – Purchaseprocedure – Stock levels – EOQ, Re-Order, Minimum, Maximum and Average Stock Level –Pricing of material issues – FIFO, LIFO, Simple Average and Weighted Average PricingMethods – treatment of Wastages, Scrap and Spoilages.UNIT - III

Labour – Meaning and Control of Labour – Labour Turnover – Treatment of idle timeand overtime – Computation of labour cost – Remuneration and Incentives – time rate system,Piece rate system (straight piece rate, Taylor system and Merrick multiple system) – Premiumand Bonus plan (Halsey and Rowan).UNIT - IV

Overhead – Meaning and Importance of Overhead cost – Classification of Overheads –Allocation of Overhead – Primary and Secondary Distribution – Absorption of overheads –Methods of Absorption of Overheads. UNIT - V

Applications of Costing – Process Costing (excluding inter process profit) – Accountingfor Joint products and by-products – Contract costing – Operating Costing (Transport Only). Books recommended1. Cost Accounting - Jain & Narang2. Cost Accounting - S.P. Iyengar3. Cost Accounting - T.S.Reddy & Y.H.P.Reddy4. Cost Accounting - RSN Pillai and Bagavathi


Section – A – 10x1 = 10 Marks (Multiple choice with 4 options – 2 Question from eachunit)Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems)


B. Com (PA) 2016-17 onwards - Semester IV – Allied IV

BUSINESS ETHICS AND COMMUNICATION

UNIT I Introduction to Business Ethics -The Nature, Purpose of Ethics and Morals forOrganizational interests- Ethical and Social implications of business policies and Decisions -Corporate social responsibility - Environmental Issues - Protecting the Natural Environment –prevention of pollution and depletion of natural resources; conservation of natural resources.

UNIT II Ethics in Workplace - Individual in the organization – Discrimination - Harassment,Gender Equality - Ethics in Marketing and Consumer Protection - Healthy competition andProtecting consumer’s interest.

UNIT III Business Communication: Meaning – Importance of Effective Business Communication-Modern Communication Methods – Business Letters - Need – Functions - Kinds -Essentials ofEffective Business Letters - Layout. Trade Enquiries - Orders and their Execution - Credit andStatus Enquiries – Complaints and Adjustments - Collection Letters – Sales Letters – CircularLetters.

UNIT IV Banking Correspondence – Insurance correspondence – Agency Correspondence – Letter –Export and Import - application for appointment - Company Secretarial Correspondence(Includes Agenda, Minutes and Report Writing)

UNIT V Application Letters – Preparation of Resume - Interview: Meaning – Objectives andTechniques of various types of Interviews – Public Speech – Characteristics of a good Speech.

Books Recommended1. Business and society - Davis & Keith William2. Business Environment - Francis Cherunilam3. Business Communications – M.S Ramesh & C.C. Pattanshetti


------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester IVSkilled Based Subject - Computer Application Practical – 1I (TALLY)

1) Create a Company with all relevant details including VAT options Creating Ledger 2. Create the ledgers under appropriate predefined groups Cash a/c Computer sales a/c Buildings a/c Machinery a/c Furniture a/c Commission received a/c Printer purchase a/c Commission paid a/c Rent received a/c Salary a/c Rent paid a/c Indian bank a/c Wages a/c Sales returns a/c Capital a/c Depreciation a/c Purchase returns a/c John & Co. a/c (purchased goods from this company) Ram agency a/c (sold goods to this company) 3. Create vouchers and view Profit and loss a/c and Balance sheet for the following: Hindustan Ltd. started the business on 01-04-…. 1. Contributed capital by cash Rs 2, 00,000 1. Cash deposited in Indian bank Rs 50,000 2. Credit purchases from Krishna traders Rs. 20000 invoice no 12 3. Credit purchases from PRAVIN traders Rs 20,000 invoice no 12 4. Credit purchase from KRISHNA traders Rs 20000 invoice no 14 5. Credit purchase from PRAVIN traders Rs 20,000 invoice no 44 6. Returned goods to KRISHNA traders Rs 5000 invoice no 12 7. Returned goods to PRAVIN traders Rs 5000 invoice no 44 8. Credit sales to RAVI & Co Rs 50,000 inv no 1 9. Credit sales to KUMAR & Co Rs 50,000 inv no 2 10. Cash sales Rs 20,000 inv no 3 11. Credit sales to RAVI & Co Rs 50,000 inv no 2

12. Credit sales to RAVI & Co Rs 50000 inv no 5 13. Goods returned by RAVI & Co Rs 5000 inv no 1 14. Goods returned by KUMAR & Co Rs 5000 inv no 1 15. Payment made by cheque to KRISHNA TRADERS Rs 30,000 ch no 505580 16. Payment made by cheque to PRAVIN TRADERS Rs 30,000 ch no 505592 17. Received cheque from: Ravi & Co and Kumar & Co 75,000 each.

Payments made by cash

1. Paid to petty cash by cash Rs.1000 2. Furniture purchased Rs.20000 3. Salaries paid Rs. 10000 4. Rent Rs.4000 5. Electricity charges Rs.3000 6. Telephone charges Rs.3500 7. Cash purchases Rs.5000 8.Payments made by petty cash 9.Conveyance Rs.150 10.Postage Rs.100 11. Stationeries Rs.200 12.tarriff welfare Rs.100 13.Stationeries purchased from Sriram & Co 1500 on credit Depreciation on furniture 10%

4. Emerald & Co., started a business of home appliances from 1-4_

…. 01- 04 received cash for capital 5, 00,000 07-04 credit purchases from LG Limited invoice no 123 Ovan 100nos at Rs 800 Mixies 100nos at Rs 1000 DVD player 100nos at Rs 1500 Fridge 100nos at Rs 2000

10-04 Credit Sales to AMN invoice no 1: Ovan 70nos at Rs 1000 Mixies 70nos at Rs 1500 DVD player 70nos at Rs 2000 Fridge 70nos at Rs 2500 +TNGST 4% ON TOTAL SALES 10-04 Cash Sales invoice no 2: Ovan 10nos at Rs 1000 Mixies 10nos at Rs 1500 DVD player 10nos at Rs 2000 Fridge 10nos at Rs 2500 +TNGST 4% ON TOTAL SALES CASH discount 5% 15-4 Paid cheque to LG limitedRs 2,00,000 15-4 Received cheque from AMN&coRs 3,00,000

Payment made by cash Paid to petty cash Rs 2000, Furniture Rs 15000, Salaries Rs 10000 Wages Rs 7000, Carriage inward Rs 1500. 25-04 Payment made by petty cash Conveyance Rs 200, Postage Rs 150, Stationeries Rs 150, Staff Welfare Rs 200 30-04 Journal depreciate 10% on furniture.

5. From the Balances of Ms. Kavitha, Prepare Trading A/C, Profit And Loss A/C and Balance Sheet for The Year Ending –

INVENTORY VALUATION 6. From the Information given below create unit of measurement, stock groups and stock items Find the stock summary: Stock groups: 1. Magazine 2. Baby drinks 3. Cool drinks 4.dailynews paper 5. Hot drinks 6. Stationeries 7. Vegetables Stock items: Item Qty Rate Units Boost 25 80 nos Sports star 20 15 nos Potato 260 30 kgs Star dust 20 25 nos The Hindu 50 3.25 nos Tomato 150 15 kgs Fanta 10 25 lit Dinamalar 40 2,50 nos Coco 55 120 nos Horlicks 60 70 nos India today 10 10 nos Lactogin 10 100 nos

Particulars Rs. Particulars Rs.Stock Repairs Machinery Furniture Office expenses Trading expenses Land & BuilidingBank charges CapitalLoan Closing stock

9,300 31012,670 1,330 750 31015,400 5024,500 5,000 7,580

Misc. income Purchases Purchase return Sales return Sundry creditors Advertisement Cash in hand Cash at bank Sales Sundry expenses Insurance Traveling expenses

20015,450 440 12012,370 500 160 5,87020,560 150 500 200

MAINTAIN BILLWISE DETAILS

7. Create bill wise details from the following

1. Ravi commenced business with a capital of Rs 2,00,000 2. Purchased goods from Kumar & Co Rs.15, 000 Paid in three installments within 5 days gap 3. Purchased goods for cash Rs.8000 4. Sold goods to Ratna & co Rs. 20,000 amount to be paid in two instalment 5. Sold goods for cash for Rs .5000 6. Received cash from Ratna & co Rs. 75000 7. Paid to Kumar & co Rs. 7500 8. Sold goods for cash Rs.5000

8. Bharath Agencies, A Wholesaler Gives The Following Information: Opening balances: Capital: 20, 00,000 cash at bank: 10, 00,000 Cash in hand: 5, 00,000 Furniture: 5, 00,000 Bharath agencies are dealing in stationeries. The selling prices are as follows; Pen Rs 35 per dozen pencil Rs. 30 per dozen Ink pens Rs 140 per dozen

The following transactions take on a particular date: 1.purchased 100 dozens of pens from Ravana bros. @ Rs.25 per dozen for cash 2.purchased 200 dozens of pencils from Gughan bros.@ Rs.21.50 per dozen for credit less discount of Rs 100 3.sold 10 dozens of pens to Dharma bros. For cash 4.sold 10 dozens of pens to Bema bros for credit5.sold 50 dozens of pencils to Arjuna bros.6.purchased from Ravana bros 50 dozens of ink pens @ Rs.120 and by cheque.

9. Calculate 01.01.2005 Purchased goods from U.K supplier 1000 £ 02.01.2005 Sold goods to U.S buyer 1500 03.01.2005 Cash received from U.S buyer 1500 (Selling rate rs.46/$)04.02.2005 Paid cash to U.K supplier 1000 (Selling rate Rs 53/ £) Dollar $: Std rate - 1$ - 43 Rs Salesrate - 1$ - 44 Rs Buying rate - 1$ - 42 Rs

Pound £: Std rate - 1 £ 51 Rs Sales rate - 1 £ - 50 Rs Buying rate - 1 £ - 52 Rs

10. MEMO VOUCHER An advance amount paid Rs 1500 given to sales executive for traveling. The actual expenses fortraveling expenses for the sales is Rs 500

11. CHEQUE PRINTING Print a cheque: Company name on cheque: Wipro India Ltd.: name of the bank Indusind bank.Width 168, height 76, starting location 116, distance from top 23.

12. RATIO ANALYSIS Enter the following details comment upon the short-term solvency position of the company:Working capital Rs 20560492 Cash 14500 Bank 18500 Debtors 518260 Creditors 429337 Sales 515252 Purchases 433310 Stock 125982 Net profit……?

13. INTEREST CALCULATIONS Cash deposited in Scotia bank Rs 1,00,000 Sold goods to Ganesh Rs 25,000 31-12- cashdeposited at Scotia bank Rs 50,000 Sold goods to Ganesh 50,000 Interest parameters rate 14%per 365 days year

14. CALCULATE INTEREST Cash deposited in SBI 1, 00,000 Rs 1-12 purchased goods from suppliers Rs 20,000 Deposited inSBI Rs.50, 000 Purchased goods from suppliers Rs 40,000 Interest parameters rate 16% per 365days year

15. Display the interest calculations for the period 1-4 to 31-12 Opening balance Ram & Co Rs 25,000 Krishna traders Rs 20,000 Interest parameters rate 12% per 365 days year Interest parameters rate 12% and 16% for sundry creditors per 365 days year Purchased goodsfrom Krishna for 25,000(credit period 45 days) Sold goods to Ram for Rs. 50,000(credit period 30 days)

16. Create stock items, stock groups, sales categories, godowns, units of measure.

Stock Category Group Godown

Unit ofmeasur

e

Stdcost

SellPrice

Op.Qty TotalValue

Inter Celeron Processor Celeron

Mumbai

Nos. 15,000 20,000 2 3,000

IntelPremium III

Processor Chennai Nos. 20,000 25,000 3 6,000

Tally Silver Accounting

Tally Chennai Nos. 20,000 22,500 5 100000

Tally Gold Accounting

Tally Chennai Nos. 42,000 45,000 5 210000

400000

B.Com - 2016-17 onwards - Semester IV Non – Major Elective - II

GENERAL AWARENESS

CONTENTS1. Verbal Aptitude

2. Numerical Aptitude

3. Abstract Reasoning

4. Tamil and other literature

5. General Science and Technology

6. Computer Science

7. Economics and Commerce

8. History and Freedom Struggle

9. Sports

10. Current Affairs

The question paper is prepared with the set of 100 questions from the above contents forthe Examination.

B. Com (PA) 2016-17 onwards - Semester V– Core 11

CORPORATE ACCOUNTING - II

UNIT – I Banking Companies Accounts: Profit and Loss Account - Balance Sheet.

UNIT – II Insurance Companies Accounts: Life Insurance Companies account - Revenue account and Balance Sheet – General Insurance – Accounts of Fire and Marine Insurance.

UNIT – III Accounts of Holding Companies: Holding Company- Goodwill/Cost of Control – Minority Interest – Capital Profit (Excluding Chain Holding) – Revenue, Profit And Loss and Consolidated Balance Sheet.

UNIT – IV Double accounts including final statement of accounts of electricity – treatments of Repairs and renewals –Disposal of Surplus - Human Resources Accounting (Theory Only).

UNIT – V Accounting Standards – Meaning – Benefits and Limitations - Working knowledge of AS 1 ( Disclosures of Accounting Policies) - AS 2 (Valuation of Inventories) – AS 3 (Cash Flow Statement) – AS 6 ( Depreciation Accounting) – AS 9 (Revenue Recognition) – AS 10(Accounting for Fixed Assets) Books Recommended 1. Advanced Accountancy - M. C. Shukla 2. Advanced Accounting - T.S. Grewal 3. Advanced Accounting - R.L. Gupta & Radhaswamy 4. Advanced Accounting - S.N. Maheswari5. Advanced Accounting - Chakraborty 6. Corporate Accounting - Reddy and Murthy


Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems)


B. Com (PA) 2016-17 onwards - Semester V– Core 12FINANCIAL MANAGEMENT

UNIT – I Financial Management – Meaning and significance – Objectives of FinancialManagement- Functions of Finance – Profit maximization and wealth maximization

UNIT - II Sources of Finance – Long term – Short term – Bank Sources – shares – Debentures.Preferred stock – debt – Time Value of money – Meaning and Significance.

UNIT – III Capital Structure – Meaning and Features – Classification of Capital Structure –Optimum Capital structure – Factors Determining capital structure- Leverages – meaning andimportance – operating leverage, financial leverage EBIT and EPS Analysis and Combinedleverage.

UNIT – IV Cost of Capital – Meaning and Significance – Classification of Cost of capital –computation of Cost of Capital – Cost of Debt, preference share, equity share and Retainedearnings – Weighted Average Cost of Capital

UNIT - V Working Capital Management – Meaning, Concept and Dimensions – Types ofWorking capital – Determinants of working Capital

Books Recommended 1. Fundamentals of Financial Management – Dr. D. Chandra Bose2 Financial Management - S.N. Maheswari3 Financial Management - Dr.V.R.Palanivelu 4. Financial Management: - R.K.Sharma &Shashi.K.Gupta.,5. Financial Management: - I.M.Pandey


Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems)


B. Com (PA) 2016-17 onwards - Semester V– Core -13AUTIDING AND ASSURANCE – II

UNIT IAudit of receipts – General considerations, Cash sales, Receipts from debtors, Other

Receipts.A-30 – Audit of Purchases – Vouching of cash and Credit Purchases, ForwardPurchases, Purchase returns, Allowance received from suppliers. UNIT II

Audit of Sales - Vouching cash and credit sales, Goods on Consignment - Sale onapproval basis, Sale under Hire- Purchase agreement, Returnable containers, various types ofallowances given to customers, Sale returns. Audit of Suppliers ledger and the debtor’s ledger –Self balancing and the sectional balancing system, Total or control accounts Confirmatorystatements from credit customers and suppliers, Provision for bad and doubtful debts, writing offbad debts.UNIT III

Audit of impersonal ledger – Capital expenditure, deferred revenue expenditure andrevenue expenditure, Outstanding expenses and income, Repairs and renewals, Distinctionbetween reserve and provisions, Implications of change in the basis of accounting. Audit ofassets and liabilitiesUNIT IV

Auditing engagement – Audit planning, Audit programme, Control of quality ofaudit work – Delegation and supervision of audit work. Documentation – Audit workingpapers, Audit files: Permanent and current audit files, Ownership and custody of workingpapers.UNIT V

Special points in audit of different types of undertakings, ie., Educational institutions,Hotels, Clubs, Hospitals, Hire- purchase and leasing companies (excluding banks, electricitycompanies, cooperative societies, and insurance companies). Features and basic principles ofgovernment audit, Local bodies and not – for – profit organizations, Comptroller and AuditGeneral and their Constitutional role.

Books recommended1.Principles of Auditing - Dinkar Pagare 2.Practical Auditing - Ravinder Kumar, Virendar Sharma3.Practical Auditing - B.N.Tandon, S. Sudharsanam4.Auditing - Pradeep Kumar 5.Principles & Practice of Auditing - V.H.Kishnadwala, N. H. Kishnadwala


------------- 75 Marks --------------

B. Com (PA) 2016-17 onwards - Semester V- Core 14DIRECT TAX – I

UNIT I Important definitions in the Income Tax Act 1961 – Basis of charge – Residential statusof an individual – Types of Incomes with Problems – Exempted Incomes U/S 10.

UNIT II Salaries: Salaries definition – Characteristics – Computation of Salary Income –Provident fund – Allowances – Perquisites – Profits in lieu of Salary Deductions out of grosssalary.

UNIT III Income from House property: Definition explanations of the terms and exemptedincomes from house property – Annual Value Determination of Annual value – Let out and selfoccupied – Deduction out of Annual value. Profits and gains of Business or Professiondefinition – business-computations of Income allowable expenses U/S 30-37 – ExpensesExpressly disallowed –Expenses disallowed in certain cases sec 40.

UNIT IV Capital gains: Capital Asset – Types of capital Asset transfer of capital Asset – Deemedtransfer of capital Asset – Deemed Transfer – Transfer of Capital Asset – deemed transfer –transfer not regard as transfer – Computation of capital gain (new method) cost of acquisitionexempted capital gains. Income from other sources: Income from other sources – GeneralIncomes U/S 56 (1) – Specific incomes U/S 56 (2) – Dividends U/S 2 (22) Interest on securities– Deduction U/S 57 expenses expressly disallowed U/S 58 – Problems – Assessment ofIndividual income.

UNIT V Aggregation of Income – Set off and carry forward of losses – Deductions from grosstotal income – Computation of total Income – Computation of Tax Liability. Books Recommended1. Income Tax Law and Practice - Gaur and Narang2. Income Tax - Malhotra. H.C.3. Tax Laws . – Dinger Pagare 4. Income Tax - Bhagavathi Prasad


Section – A – 10x1 = 10 Marks (Multiple choice with 4 options – 2 Question from eachunit)Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems)


B. Com (PA) 2016-17 onwards - Semester V – Elective – I STRATEGIC MANAGEMENT

UNIT – I Strategic Management: Meaning-Nature and Scope-Need and Purpose-Benefits-Limitations and process, Strategic Management –Imperative Vision-Mission land Objectives-Strategic levels in Organizations.

UNIT – II Strategic Analysis : Situational Analysis – SWOT Analysis, TOWS Matrix, PortfolioAnalysis – BCG Matrix. Strategic Planning: Meaning, Stages, Alternatives, StrategyFormulation.

UNIT -III Formulation of Functional Strategy: Marketing strategy, Financial Strategy,Production Strategy, Logistics Strategy, Human resource strategy.

UNIT - IV Business Environment: General Environment – Demographic, Socio- Cultural, Macro& Micro Environment. Business Policy and Strategic Management: Meaning and Nature,Benefits, Limitations. Strategic Management - Imperative - Vision, Mission and Objectives -Strategic levels in Organizations.

UNIT – V Strategy implementation and Control: Organizational Structure-Organizational Designand Types of organization structures, Leadership and Behavioral Challenges – Importance ofStrategic Leadership.

Books Recommended

1. Strategic Management - Francis Cherunilam2. Strategic Management - Barnett John, H and William, D, 2053.Strategic Management - Prasad L.M.


------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester V Skilled Based Subject – III

BANKING AND INSURANCE LAW

UNIT – I Bank-Meaning-Types-Commercial Banks-SBI-RBI-Functions-Banking regulationAct 1949- Recent developing in Banking system. Banker and Customer – Definition – Generaland Special Relationship.

UNIT – II Negotiable Instrument Act - Crossing - Endorsement - Material Alteration – Paymentof cheques : Circumstances for dishonor - Precautions and Statutory Protection of Paying andCollecting Banker.

UNIT – III Insurance : Meaning - Functions - Principles : General, Specific and Miscellaneous.Classification of Insurance: Based on Nature, Business and Risk – Impact of Liberalization ofPrivatization and Globalization on Indian Insurance Industry.

UNIT – IV Legal dimension of Insurance : Insurance Act, 1938 – Life Insurance Act , 1956 –General Insurance Business Act, 1932 – Consumer Protection Act,1986.

UNIT - V IRDA (Insurance Regulatory Development Authority ) - Mission - Composition -Duties, Powers and Functions - Powers of Authority.

Books Recommended

1. Banking Theory, Law and Practice - Varshney2. Banking Theory, Law and Practice - Gordon and Nataraj,3. Banking Law and Practice - M.L. Tannan,4. Insurance - Fundamentals, Environment & Procedures - B.S Bodla, M.C. Garg & K.P.Singh5. Insurance – Principles and Practice - M.N. Mishra


------------- 75 Marks -------------

B.Com (PA) – 2016-17 Onwards – Semester VINSTITUTIONAL TRAINING

Institutional Training to B.Com (Professional Accounting) Students for a

period of 15 working days during IV Semester holidays. The Students should undergo training

with Charted Accountants or Company Secretaries or Cost Accountants. The Institutional

Training Shall be evaluated and carry a maximum marks of 100 To be awarded by the

Department of Commerce based on the report submitted by the Students and performance in viva

voce Examination.

B. Com (PA) 2016-17 onwards - Semester VI – Core 15MANAGEMENT ACCOUNTING

UNIT - IManagement Accounting – Meaning – Objectives and Scope – Relationship

between Management Accounting , Cost Accounting and Financial Accounting – Needand significance of management accounting in an organization - Financial statements-Analysis-Financial statements and their importance.

UNIT - IIAnalysis and Interpretation of Financial Statement - Ratio Analysis – Analysis of

Liquidity – Solvency and Profitability – Construction of Balance Sheet - Uses and Limitations ofRatios.

UNIT - III

Working Capital - Concepts, Kinds, Importance of Working Capital -Working CapitalRequirements and their Computation -Sources of Working Capital-Fund Flow and Cash FlowAnalysis.

UNIT – IV Cost - Volume-Profit Analysis -Marginal Costing and Break-Even Analysis, Managerial

Applications of Marginal Costing-Significance and Limitations of Marginal Costing.

UNIT – VBudgeting and Budgetary Control – Definition, Importance, Essentials, Classification of

Budgets – Steps in Budgetary Control – Preparation of Budgets – Material budget, Material CostBudget, Production budget, Production Cost Budget, Cash Budget and Flexible Budget.

Books Recommended1. Cost and Management Accounting - Jain and Narang2. Management Accounting - Sharma & Gupta3. Management Accounting - S.N. Maheswari4. Management Accounting - Jain and Narang


Section – A – 10x1 = 10 Marks (Multiple choice with 4 options – 2 Question from eachunit)Section –B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 2 theory & 6 Problems) not exceeding 2 questions from each unit.Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 1 theory & 4 Problems)


B. Com (PA) 2016-17 onwards - Semester VI – Core – 16

PRINCIPLES OF MARKETING

UNIT - I Marketing – Definition of Markets and Marketing – Importance of Marketing –Fundamental, Modern Marketing Concepts and Approaches – Global Marketing – E-Marketing – Tele Marketing – Multi Level Marketing - Marketing ethics

UNIT - II Marketing functions – Buying - Selling – Transportation – Storage – Financing – RiskBearing –Standardization – Market Information.

UNIT - III Consumer Behavior – Meaning –Need for studying Consumer Behavior – Factorsinfluencing Consumer Behavior – Market segmentation – Customer Relations marketing

UNIT- IV Marketing Mix – Product Mix – Meaning of product – Product life cycle – Branding –Labeling – Price mix- Importance – Pricing Objectives – Pricing strategies.

UNIT -V Advertising –Media – Recent trends in Advertising - Personal Selling and Salespromotion - Place Mix – Important Channels of Distribution – Functions of Middlemen –Retailing - Concept – Importance and Role - Marketing and Government – Bureau of Indianstandards – Green Marketing.

Books Recommended:

1. Marketing management - Rajan Saxena, 2. Principles of Marketing - Rjan Nair 3. Modern Marketing - R.S.N Pillai Bhagvathi 4. Marketing Mnagement – Philip Kotler ,P5. Marketing Management – V.S.Ramaswamy & S.Namakumary,Macmilla



------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester VI – Core 17DIRECT TAX II

UNIT-I Assessment and computation of Tax: Firms definitions – Assessment of firmAssessment of firm/LLP U/S 184 Assessment of firm /LLP U/S 184 – Assessment of firm / LLPU/S 185 – Total Income – Tax Liability of the form. Assessment of HUF – Rebate U/S 88 –Total Income. UNIT-II Assessment and Computation of Tax: Income of AOP/BOI - share of Income –Total Income – Tax Liability Company: types of company – Gross total Income – DeductionsU/S 80 – Total Income – Tax Liability.UNIT-III Assessment Procedure: – Return – Types of Return – Due dates for filling returns –Defective return – Interest for default – PAN – Types of Assessment – Tax return prepares(TRP) – rectification of mistakes.UNIT-IV Income tax Authorities and Powers – Deduction and Collection of tax at source –Advance Payment of Tax – refund of tax survey search and seizure – appeals and revision –penalties and offences – double taxation – tax planning – tax management – need for taxplanning – limitation of the tax planning. UNIT-V Wealth tax – Basic concept – Clubbing of Assets – Computation of Wealth tax –Valuation of assets – Wealth tax Returns – Assessment – Offenses and Prosecutions.

Books Recommended:

1. Income Tax Law and Practice - Gaur and Narang2. Income Tax - Malhotra. H.C.3. Tax Laws . – Dinger Pagare 4. Income Tax - Bhagavathi Prasa

Question Paper PatternSection – A – 10x1 =10 Marks (Multiple choice – 2 Question from each unit)Section – B – 5x4 = 20 Marks (Answer any 5 out of 8 questions, 3 theory & 5 Problems)

not exceeding 2 questions from each unit.

Section – C – 3x15 = 45 Marks (Answer any 3 out of 5 questions, 2 theory & 3 Problems) one question from each unit. ------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester VI – Elective – II

INVESTMENT MANAGEMENTUNIT –I Investment Management – Meaning –Importance of Investment – Scope and Nature –Types of Investment Alternatives.

UNIT – II Primary and Secondary Markets-New Issue Market– Functions - Issue Mechanism –Merchant Banking -Role and Functions of Merchant Bankers in India – Secondary Markets –Stock Exchange – Role of Secondary Market – Mechanics Securities Trading in the StockExchange– Role of Secondary Market – Various Speculative Transactions – Role of SEBI –Regulation of Stock Exchange. Listing of Securities

UNIT – III Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI– LIC – GIC – UTI – Mutual Funds – Investments Companies-Fundamental Analysis;Valuation Theories of Fixed and Variable Income Securities Risk

UNIT- IV Stock Market Analysis- Technical Approach – Dow Theory - Efficient MarketTheory; Weak and Semi-strong form of Efficient Market - Investment decision makingunder Efficient market Hypothesis.

Unit - V Introduction to Portfolio Management – An Optimum portfolio SelectionProblem, Markowitz Portfolio Theory, Sharpe: Single Index Model - Capital AssetPricing Model.

Books Recommended1. Investment Management - Avadhani2. Investment Management – V.K Bhalla3. Investment Management – Preeti Sing


------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester VI- Elective 1II

INDIRECT TAX

UNIT-I Constitutional back ground of taxes-Types of taxes – Direct and Indirect taxes- Indirect

taxation – Nature – Advantages- Disadvantages – Contribution to State Exchequer - Tax evasion– Tax avoidance – Cause and Consequences .

UNIT-II The Central Excise Act 1944 – Important definitions- Manufacture production –

Excisable goods under Central Excise Tariff Act (CETA) Nature & Levy – Types-Collectionmethods – Excisable goods-Registration dealer – Difference between Sales tax & Central Excise.

\UNIT-III The Customs Act 1962 – Customs duty – Important definitions – Types – Levy &Collection of custom duty – Valuation under customs Act – Exemption from duty – Refund –Clearance of Import and Export goods ware housing – Custom duty drawbacks – Powers ofcustoms authorities.

UNIT - IV Value Added Tax (VAT) – Meaning and Objectives - Advantages and Disadvantages –Forms of VAT – Methods of computation of VAT – Tax Credit system in VAT – difficulties inadministrating VAT in India.

UNIT – V Service tax – Need for service tax – Features of service tax – Registration under servicetax – Levy – Assessment and collection of Service tax in India – Exemption from whole ofservice tax – Taxable Services – Classification of taxable service. Books Recommended1. VAT - Dr.G.K.Pallai. 2. Indirect Taxation - R.Radhakrishnan. 3. Business taxation – Dinkar Pagare. 4. Indirect Taxation: - Radhakrishnan.



------------- 75 Marks -------------

B. Com (PA) 2016-17 onwards - Semester VI Skilled Based Subject

INDUSTRIAL LAWUNIT – I The Factories Act, 1948: Object – Important Definitions – Approvals, Licensing,Registration and Notice by occupier - Provision Relating to Health, Safety, and Welfare – Hoursof Work and Shifts – Employment of young Persons – Employment of Women – The InspectingStaff – Powers of Inspectors – Certifying Surgeons.UNIT – II The Workmen’s Compensation Act 1923 – Employer’s Liability and Non – Liability– Disability – Partial, Permanent, Total Disablements – Occupational Diseases – Amount ofCompensation. The Payment of Wages Act, 1936 : Objects, Responsibilities, fixation of wageperiods, time payment deduction and fines; maintenance of records and register Inspectors.UNIT – III The Minimum Wages Act 1948 – Objects, Provisions, Procedure for Fixing andRevising Minimum Wages, Appointment of Advisory Board – Payment – Maintenance ofRegisters and Records, offences and penalties. The Payment of Bonus Act 1965 – Objects, Computation, and Determination ofBonus, Eligibility and Payment, Provisions for new companies.UNIT – IV The Industrial Disputes Act 1947 – Important Definitions – Provisions Relating toStrike, Lockout, Retrenchment, Lay-off, Closure – Administrative Machinery to Solve Disputes– Works Committee – Conciliation Officers – Board of Conciliation – Labour Courts – IndustrialTribunals – National Tribunals. UNIT – V The Trade Union Act, 1926 – Important Definition – Registration – Rights andPrivileges – Cancellation – General Fund – Political fund. The Payment of Wages Act, 1936 –Definitions – Wages and Permissible Deductions – Time and mode of payment. Books Recommended:

1. Industrial Law - N.D. Kapoor2. Labour and Industrial Law - P.K. Padhi3. Principles of Mercantile Law - B.N. Tnndon4. Industrial Law - S.M. Shukala and R.N. Sexana



------------- 75 Marks ------------

Documents

ERODE ARTS AND SCIENCE COLLEGE … – 4 Business Ethics and Communication 5 3 4 25 75 100 4 III SBSPA-2 SKILL BASED PRACTICAL-2 Computer Application Practical –II (Tally) 5 3 3