HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPALLI - 2. …

HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPALLI - 2.

B.COM REGULAR/ COMPUTER APPLICATIONS - SEMESTER I

MAJOR CORE – 1 FINANCIAL ACCOUNTING-I

SPECIFIC OUTCOMES OF LEARNING

HOURS :5 CODE :U18CO1MCT01

CREDITS :5 MARKS: 100

GENERAL OBJECTIVE

To enable the students to understand and apply the principles of double entry system of

book-keeping, in preparation of Final accounts of sole trader, Rectification of errors and to

provide basic knowledge of Bills of exchange, Accounts of no profit concerns and

Consignment accounts.

UNIT : I

SOLS:

The student,

-defines accounting

-defines the various accounting concepts and conventions

-illustrates the various concepts and conventions with examples

-recognizes the need for accounting standards.

-identifies the adjusting and closing entries

-recognizes the method of preparing the final accounts of a sole trader

-prepares the Trading and Profit & Loss account and the Balance Sheet of a sole trader

UNIT : II

General Objectives:

To enable the students to understand the procedure for rectification

SOLS:

The student

- recalls the various types of errors

- writes journal entries for rectifying the errors

- prepares suspense account

UNIT : III

General Objectives:

To enable the students to understand the procedure for accounting bill transactions

SOLS:

The student,

- defines bill of exchange

- recalls the features of bills of exchange

- records the journal entries in the books of drawer and drawee under the various

circumstances: drawing, accepting, retiring, renewing, dishonour and insolvency of

acceptor

UNIT : IV

General Objective:

To enable the students to understand the preparation of Final Accounts of Non-Profit

Organisations

SOLS:

The student,

-differentiates between Receipts and Payments Account & Income and Expenditure

Account

-identifies the items peculiar to various Non-Profit Organisations

- prepares Receipts and Payments account

-prepares Income and Expenditure Account and Balance Sheet when Receipts and

Payments Account is given

UNIT : V

General Objectives:

To enable the students to understand the preparation of consignment accounts

A: SOLs:

The student

- defines consignment

- recalls accounting treatment in the books of the consignor and consignee

- recalls the methods of valuation of stock

- recalls the method of accounting for normal and abnormal losses

- prepares accounts in the books of the consignor and the consignee

* * * *

HOLY CROSS COLLEGE (AUTONOMOUS) TIRUCHIRAPALLI – 2.


SEMESTER I- PRINCIPLES OF MARKETING

NO.OF HOURS: 5 MARKS: 100

NO.OF CREDITS: 5 CODE: U18CO1MCT02

UNIT : I

SOLS: Specific Outcomes of Learning

The student,

- Defines the terms market and marketing

- Recognizes the stages in the evolution of marketing concept

- Recognizes the Classification of markets

- Recalls the importance of marketing

- Recognizes the functions of marketing

- Identifies modern marketing concept

- Identifies the features of agricultural, consumer and industrial products

- Classifies the different types of agricultural consumer and industrial products

- Recognizes the problems in marketing of agricultural products.

UNIT : II


The student,

- Defines the term product, product mix, product line and product standardization

- Identifies the terms branding, packaging and labeling

- Recalls the features, functions and advantages of branding, packaging and labeling

- Recalls the stages of product life cycle

- Recognizes the steps in planning for new products development

- Identifies the reason for the failure of products

- Defines and identifies the criteria for successful market segmentation

- Recalls the methods and the basis of market segmentation.

UNIT : III

SOLS:

The student,

- Defines the term price

- Recognizes the objectives of pricing

- Recalls the factors influencing pricing decision

- Identifies the kinds of pricing

- Defines the term promotion

- Identifies the different kinds of promotion

- Lists out the advantages and disadvantages of sales promotion

- Defines the term advertising

- Recognizes the objectives of advertising

- Recognizes the kinds of advertising

- State the benefits and limitations of advertising

- Recalls the term advertisement copy

- Recognizes the factors to be considered while selecting the media

- Defines salesmanship and personal selling

- Lists out the qualities of a good salesman

UNIT : IV

SOLS:

The student,

- Defines the term channels of distribution

- Recalls the functions of channels of distribution

- Recognizes the factors influencing channel decision

- Classifies the major channels of distribution

- Recognizes the functions of middlemen

- Identifies the kinds and services rendered by wholesalers and retailers

- Evaluates the factors considered in selecting the channels

- Identifies the importance of Direct and Indirect Marketing Channels

UNIT : V


The student,

- Identifies the term services marketing

- Defines International Marketing

- Lists out the advantages and disadvantages of International Marketing

- Recalls the term Green Marketing

- Lists out the advantages and disadvantages of green marketing

- Recalls the term Cyber Marketing

- Recalls the term Relationship Marketing

- Recognizes the term Tele Marketing and Online Marketing

- Lists out the advantages and disadvantages of Online Marketing

- Identifies the term Social Media Marketing

* * * * * *



SEMESTER – I I B.A ECONOMICS

ALLIED PAPER – 2 PRINCIPLES OF ACCOUNTANCY

HOURS : 4 CODE:U17CO1ACT02

CREDITS: 3 MARKS: 100

General Objectives:

-To enable the students to understand the basic ‗Accounting Principles‘ and ‗Accounting

Procedure‘.

-To enable the students to apply the Accounting Principles in preparing final accounts

-To enable the students to rectify the errors and prepare suspense a/c

-To enable the students to prepare Bank Reconciliation Statement

- To enable the students to understand the methods of charging depreciation.

UNIT : I

SOLS:

The student,

-defines accounting

-differentiates between book keeping and accounting


-recalls the rules of double entry

-recognizes the nature of accounts

-distinguishes between double entry system and single entry system

-identifies the accounting cycle

-applies the rules of double entry in journalizing

- -prepares the ledger accounts

-summarizes the ledger balances in the Trial Balance

UNIT : II

SOLS

The student,

-writes the adjusting and closing entries

-prepares the Trading and Profit and Loss Account

-prepares the Balance Sheet.

UNIT :III

SOLS

The student,

-defines B.R.S.

-recalls the causes for differences between balance as per cash book and pass book

-prepares the B.R.S. when causes for difference are given along with cash book or pass book

balance.

UNIT : IV

SOLS

The student,

- Defines Depreciation

- Calculates profit or loss on sale of an asset.

- Identifies the procedure to be followed under Straight line and Written down value

methods.

- Prepares Depreciation a/c and Asset a/c under Straight line and Written down value

methods.

UNIT : V

SOLS

The student,

- defines bill of exchange

- recalls the features of bills of exchange

- records the journal entries in the books of drawer and drawee under the various

circumstances: drawing, accepting, retiring, renewing and dishonour.


B.COM REGULAR/ COMPUTER APPLICATIONS - SEMESTER III

MAJOR CORE - CORPORATE ACCOUNTING-I


HOURS :5 CODE: U17CO3MCT04


General Objectives:

To provide basic knowledge of the Issue and Redemption of shares and Debentures.

To provide an understanding and working knowledge of company accounts

UNIT : I

The student,

- recognizes the terms calls in arrear, calls in advance, forfeiture and pro-rata allotment.

- recalls accounting treatment for issue of Shares and Debentures, forfeiture and reissue of

shares, Theories on Rights issue, Bonus issue, Buy back of shares, Sweat equity shares.

UNIT : II

The student,

- recalls the rules for the redemption of preference shares

- recognizes the accounting procedure for the redemption of shares

- identifies the terms Ex-interest, Cum-interest and Own debentures

- recognizes the accounting procedure for the redemption of Debentures.

UNIT : III

The student,

-recalls the provisions regarding the preparation of final accounts of a company

-prepares the final accounts of a company form of organization.

UNIT : IV

The student,

- defines Goodwill

- recalls the meaning of super profits

- calculates goodwill under various methods.

- distinguishes between Net Assets method and Yield method for valuation of shares

- values the shares from the given data under Net assets method, Yield method and Annuity

method.

UNIT : V

The student,

- understands the accounting treatment for acquisition of business when separate set of books

are maintained.

- recognizes the procedure for ascertaining Profit prior to incorporation

- recognizes the nature of Post incorporation profit



SEMESTER III- PRINCIPLES OF MARKETING

NO.OF HOURS: 5 MARKS: 100

NO.OF CREDITS: 5 CODE: U17CO3MCT05

UNIT : I


The student,

- Defines the terms market and marketing

- Recognizes the stages in the evolution of marketing concept

- Recognizes the Classification of markets

- Recalls the importance of marketing

- Recognizes the functions of marketing

- Identifies modern marketing concept

- Identifies the features of agricultural, consumer and industrial products

- Classifies the different types of agricultural consumer and industrial products

- Recognizes the problems in marketing of agricultural products.

UNIT : II


The student,

- Defines the term product, product mix, product line and product standardization

- Identifies the terms branding, packaging and labeling

- Recalls the features, functions and advantages of branding, packaging and labeling

- Recalls the stages of product life cycle

- Recognizes the steps in planning for new products development

- Identifies the reason for the failure of products

- Defines and identifies the criteria for successful market segmentation

- Recalls the methods and the basis of market segmentation.

UNIT : III

SOLS:

The student,

- Defines the term price

- Recognizes the objectives of pricing

- Recalls the factors influencing pricing decision

- Identifies the kinds of pricing

- Defines the term promotion

- Identifies the different kinds of promotion

- Lists out the advantages and disadvantages of sales promotion

- Defines the term advertising

- Recognizes the objectives of advertising

- Recognizes the kinds of advertising Media

- State the benefits and limitations of advertising Media

- Recalls the term advertisement copy

- Recognizes the factors to be considered while selecting the media

- Defines salesmanship and personal selling

- Lists out the qualities of a good salesman

UNIT : IV

SOLS:

The student,

- Defines the term channels of distribution

- Recalls the functions of channels of distribution

- Recognizes the factors influencing the selection of channel

- Classifies the major channels of distribution

- Recognizes the functions of middlemen

- Identifies the kinds and services rendered by wholesalers and retailers

- Evaluates the factors considered in selecting the distribution channels

- Identifies the importance of Direct and Indirect Marketing Channels

UNIT : V


The student,

- Identifies the term services marketing

- Defines International Marketing

- Lists out the advantages and disadvantages of International Marketing

- Recalls the term Green Marketing

- Lists out the advantages and disadvantages of green marketing

- Recalls the term Cyber Marketing

- Recalls the term Relationship Marketing

- Recognizes the term Tele Marketing and Online Marketing

- Lists out the advantages and disadvantages of Online Marketing

* * * * * *



PART III - MAJOR CORE – BUSINESS LAW


HOURS: 5 CODE: U15CO3MCT05


UNIT : I

General Objective:

To enable the students to understand the Law of Contract.

SOLS:

The student,

-states the law of contract

-identifies the essential elements of a valid contract

-recalls the different types of contract

-recalls the terms offer, acceptance and their rules

-differentiates between general offer & specific offer

-identifies when communication of offer, acceptance and revocation is complete

-states the meaning of consideration and the rules as to consideration

-recalls the exceptions to the rule ‗No Consideration‘ No Contract‘.

-identifies the parties who have the capacity to contract

-describes the rules governing agreements with minors, persons of unsound mind and other

-persons not capable of entering into a contract.

UNIT : II

General Objectives:

To enable the student,

1. To understand some of the essential elements of a contract -----free consent, Legality of

object, void agreements and contingent contracts.

2. To understand the law relating to discharge, remedies for breach of contract

SOLS:

The student,

-states the meaning of ‗free consent‘

-distinguishes between a)Fraud and misrepresentation b) Coercion and undue influence

-recognizes the circumstances under which the consideration or object is unlawful

-differentiates unlawful agreements from illegal agreements

-states the agreements which are opposed to public policy

-recognizes the void agreements

-states the meaning and essentials of a contingent contract

-identifies the parties who must perform the contract and who can demand performance

-recognizes the time and place of performance

-identifies the remedies for breach of contract

UNIT : III

General Objectives

To enable the student,

To understand Quasi contract, some special contracts – Indemnity & Guarantee, Bailment &

Pledge and the law relating to Limited Liability Partnership.

SOLS:

The student,

-identifies the remedies for breach of contract

-recalls Quasi contract and the different kinds of Quasi contracts.

-distinguishes between a contract of indemnity and guarantee

-identifies the rights of a surety

-recalls the various modes by which a surety is discharged

-identifies the contract of Bailment and its essential elements

-identifies the rights and duties of Bailor and Bailee

-distinguishes between general lien and particular lien

-recalls the rights and obligations of a finder of lost goods

-recognizes the termination of bailment

-differentiates between bailment and pledge

-recalls the rights and duties of a Pawnor and Pawnee

-recognizes when non-owners can create a valid pledge

-defines LLP

-identifies the salient features of LLP

-recalls the difference between LLP and partnership

UNIT : IV

General Objectives:

To enable the students to understand

The law relating to Agency, Cyber Laws and Right to Information

SOLS:

The student,

-identifies an agent and the essential elements of agency

-classifies the different kinds of agents

-recalls the duties and rights of the agent and Principal

-recognizes the rules regarding delegation of authority by an agent—sub agent, Co agent

-analyses the position of Principal and agent in relation to third parties – Named Principal,

-unnamed Principal and Undisclosed Principal

-recognizes when an agent is personally liable

-describes the provisions relating to the termination of agency

-understands the meaning cyber laws

-understands the meaning of Right to information

UNIT V

General Objectives:

To enable the students to understand

Law relating to Sale of Goods, under the Sale of Goods Act, 1930.

SOLS:

The student,

-recalls a ―contract of sale‘ and the essentials of a contract of sale

-distinguishes between a contract of sale and an agreement to sell

-recalls the term ‗goods‘ and the classification of goods

-describes the implied conditions and warranties of contract of sale

-recalls the rules regarding passing of property in goods

-recognizes when non-owners can sell the goods

-recalls the rules as to the delivery of goods

-recognizes the rights and duties of a buyer

-identifies the rights of an unpaid seller:

a) Against the goods

b) Against the buyer personally.



PART III –ALLIED – SERVICES MARKETING


HOURS : 4 CODE: U17CO3AOT02


UNIT : I

The student,

-defines the terms services and services marketing

-recalls the reasons for growth in service sector

-recognizes the role of services in an economy

-differentiates services from goods

-classifies services

- recalls the marketing management process for service marketing.

UNIT : II

The student,

-identifies the components in the service marketing mix

-identifies the types of service personnel

-recalls quality circles

-recalls the factors to be considered in service process

-identifies the elements of physical evidence

-recognizes the marketing strategy to manage demand and supply of services.

UNIT : III

A:The student,

- recalls the importance of quality in services

-analyses the dimensions of service quality

-identifies the steps involved in the measurement of service quality

-recalls gap analysis

-defines Total Quality Management

-enumerates the guidelines for managing service competition

B: The Student,

-identifies the challenges to global service marketers

-recalls typical international services

-identifies the barriers to international marketing of services

UNIT : IV

The student,

- defines insurance

-recognizes the users of insurance and banking Service

-formulates the marketing mix for the insurance and banking products

-identifies the salient features of tourism product

-recalls the marketing mix for tourism services

-describes the market segmentation for hotels.

-formulates the marketing mix for hotels.

UNIT : V

The student,

-identifies the types of health care services

-identifies the marketing mix for health care

-recognizes the concept of literacy

-formulates the marketing mix for Elementary, Secondary and Higher Education.



PART III –ALLIED - HUMAN RESOURCE MANAGEMENT


HOURS : 4 CODE: U17CO3AOT03

CREDITS: 3 MARKS : 100

Course objective:

To enable the students to understand the concepts of Human Resource Management.

Specific Objectives:

UNIT – I

The student

- States the meaning & definition of HRM

- Identifies the nature & scope of HRM

- Recalls the objectives & importance of HRM

- Describes the role & responsibilities of HR manager

- Evaluates HRM as a profession .

- States the meaning of HR department

- Examines the functions and challenges of HR department

UNIT –II

The student

- Defines & gives the meaning of HR Planning

-Identifies the objectives of HR Planning

- Recalls the need & importance of HR Planning

-Identifies the process of developing a HRP

-understands the meaning of HR Audit

-States the meaning of job analysis ,its uses & methods

- Describes the elements of job analysis

- job description & job Specification

- Understands the term Succession planning

- States the methods of dealing with surplus and deficit HR

- understands Attrition management and Retention management

UNIT –III

The student

-States the meaning of Recruitment

-Identifies the factors affecting recruitment

- Analyses the sources & techniques of recruitment

- understands the term Green recruitment

- States the meaning and definition of selection

- Explains the selection procedure

- Classifies the types of interviews and tests

- Enumerates the meaning & methods of induction

UNIT –IV

The student

1. States the Meaning of Training & development

2 .Analyses the Need for training.

3. Identifies benefits of training

4. Evaluates the Techniques & methods of training

5. Discusses the evaluation of training effectiveness

6. Understands the Concept & objectives of employee development

7. Classifies the Methods of development

8. States the Meaning & objective of Career development

9. Evaluates the Process of Career development

10. Identifies the Measure to make Career development Effective

UNIT – V

The student

- states the Meaning & the methods of job evaluation

-evaluates the Methods of wage payment

-identifies the Requisites of a sound wage plan

-enumerates the Factors influencing Wage structure

-identifies various methods of individual & group incentives

-identifies the Meaning & importance of performance appraisal

-classifies the methods & techniques of PA

-analyses the Requisites of a proper appraisal system

-evaluates the problems of performance appraisal



ALLIED OPTIONAL - INDIAN FINANCIAL SYSTEM


HOURS :4 CODE: U17CO3AOT04


GENERAL OBJECTIVES :

1. To expose the students to various concepts in Indian Financial System.

2. To make the students understand the mechanism of the Indian Financial System.

UNIT – I FINANCIAL SYSTEM.

The student,

- defines a Financial System.

- identifies the functions of a Financial System.

- recognizes the structure of the Indian Financial System.

- recalls the role of the Financial System in the development of the economy of a country.

UNIT – II FINANCIAL INSTITUTIONS.

The student,

- identifies the functions of IFCI,SIDBI, EXIM BANK & NABARD.

- recognizes the importance of the Banking & Non banking financial institutions.

- defines Investment bank & Cooperative bank.

UNIT – III FINANCIAL MARKETS.

The student,

- identifies the functions of the Money Market & the Capital Market

- recalls the importance of Money Market & the Capital Market

- recognizes the methods of New issue of securities

- recalls the important stock exchanges in India.

- recognizes the mechanism of security trading in the stock exchanges.

- understands listing of securities in the stock exchanges.

UNIT – IV FINANCIAL INSTRUMENTS

The student,

- recognizes the different types of Money Market instruments.

- recalls the features of the Money Market instruments

- identifies the advantages of the Money Market instruments

- recognizes the different types of Capital Market instruments

- identifies the advantages of the Capital Market instruments

UNIT – V FINANCIAL REGULATION

The student,

- identifies the objectives of the regulating authorities in India

- recognizes the functions of SEBI.

- recalls the powers of SEBI.

- identifies the functions of the RBI.

- recognizes the role of RBI in the development of the Indian Financial System.

**********


B.COM REGULAR/ COMPUTER APPLICATIONS - SEMESTER V

MAJOR CORE - INCOME TAX LAW AND PRACTICE


HOURS :5 MARKS: 100

CREDITS :4 CODE: U16CO5MCT08

General Instructional Objective:

To provide an understanding of the basic Principles of Income Tax Law so as to enable

the students to compute tax on personal income.

UNIT : I

General Objective:

To enable the students to understand the basic concepts of Income, tax and tax liability

u/s 2 to 6 the Income Tax Act, 1961.

The student

-defines the terms

* Assessment Year

* Previous Year

* Assessee

* Person.

-identifies the concept of Income

-determines the residential status of an individual

-recalls the rules determining the residential status of a HUF and a company

-computes the scope of total income of an assessee.

UNIT : II

General Objective:

To enable the students to compute the income from salary.

The student

* identifies the various income taxable under the head salary

* Wages

* Leave Salary

* Bonus

* Fees, Commission

* Gratuity

* Annuity

* Advance salary

* Annual accretion to the credit balance in RPF

* Transferred balance.

- examines various perquisites:

* House accommodation

* Sweeper, Gardener, Watchman

* Motorcar

* Gas, Electricity and Water

* Free education facility

* Free food, beverages, etc.,

* Any obligation of employee discharged by employer.

* calculates taxable allowance:

* House rent allowance

* Dearness allowance

* Entertainment allowance

* Medical allowance

* Special allowance – Traveling / Conveyance, daily allowance on tour / transfer, helper,

academic, uniform, children education, children hostel and transport allowance.

* identifies the deduction to be made u/s 16

* computes the income from salary.

UNIT : III

General Objective:

To enable the students to compute the income from let out house property and self occupied

property.

The student

*defines annual value of property

*determines annual value of the property that is let out and self occupied

*recalls the deductions in computing income from house property

*computes taxable income from let out and self occupied house property.

To enable the students to compute the taxable capital gain

The student

* recalls the meaning of capital asset

* identifies different kinds of capital assets

* recalls the elements of deduction

* determines cost of acquisition

* computes capital gain relating to-short term and long term capital asset u/s 48 and 54.

UNIT : IV

General Objective:

To enable the students to compute the taxable profit from business and profession.

The student

*recalls the meaning of business and profession

*identifies the deductions expressly allowed u/s 30 to 32 and u/s 35 to 37

*recalls expenses and payments not deductible u/s 37(1), 40 A

*computes taxable profit from business and profession.

UNIT : V

General Objectives:

To enable the students to compute the income from other sources.

The student

*defines dividend and interest on securities

*recalls the rules relating to income from lottery, crossword puzzle and horse race winning

*computes taxable income from other sources.

SOLS:

To enable the students to compute the taxable income of an individual.

The student,

*recalls the deductions in computing the total income – u/s 80C,,80D, 80E, 80G and 80U

*computes taxable income of an individual.



PART III – MAJOR CORE - PRINCIPLES OF AUDITING


HOURS:5 CODE: U16CO5MCT07


UNIT : I

General Objective:

To enable the students to understand the functions and importance of Auditing and

Internal control system.

SOLS:

The student,

-defines Auditing

-describes the objectives of Auditing

-enumerates the types of Auditing and advantages & limitations of Auditing

-identifies the qualities of an auditor

-analyses the internal control system

-differentiates internal check & internal Audit

-explains audit programme, audit note book & working papers.

UNIT : II

The student,

-defines vouching & voucher

-states the internal check as regards cash

-describes the vouching of different cash transactions

-explains teeming & lading method of fraud

-describes the vouching of different trade transactions: Purchases, Purchases Returns, Sales

and Sales Returns

UNIT : III

The student,

-defines the term verification & valuation

-differentiates vouching & verification

-describes the valuation of different kinds of assets

-identifies the procedure of valuing the liabilities

-defines the term reserves& provisions

-identifies the different types of reserves & provisions

UNIT : IV

The student,

-analyses the qualification, appointment, removal & status of the company auditor

-states the powers & duties of the company auditor

-explains auditor‘s report, clean & qualified report

-identifies the liabilities of an auditor

-differentiates the liabilities of an auditor under non-statutory audit and company audit.

UNIT : V

-defines Investigation

-recalls the characteristics of Investigation

-recalls the duties of Investigator

-states the objects of investigation

-explains the Purpose of Investigation and types

-differentiates Audit and investigation

-defines the Standards of auditing

-discuss the professional pronouncements in India

-explains the basic principles governing an audit

- discuss the basics of AASs 1-5



MAJOR CORE - CORPORATE ACCOUNTING II


HOURS:5 CODE: U16CO5MCT10


General Objective:

To provide an understanding and working knowledge of company accounts and special

accounts.

UNIT: I

SOLS: The student,

i) Recalls the meaning of Amalgamation

ii) Distinguishes between the two accounting methods namely, Pooling of interest method and

purchase method.

UNIT: II

SOLS:

i)Recalls the accounting entries and prepares the accounts under the different methods

ii) Recalls the entries for capital restructuring and prepares the balance sheet after internal

reconstruction.

iii)Recalls the meaning of External Reconstruction and Recalls the accounting entries

UNIT: III

SOLS:

The student

i) Defines Holding Companies

ii) Recalls the meaning of technical terms like Minority Interest, Goodwill,

Capital Reserve, etc.

iii) Prepares the Consolidated accounts of Holding Companies

UNIT: IV

SOLS: The student,

i) Recalls the format for the Statement of Affairs and Liquidator‘s Final Statement.

ii) Prepares the Liquidation Accounts of the Companies.

iii) Recalls the provisions relating to the calculation of Liquidator‘s remuneration

UNIT: V

SOLS: The student,

i) Recalls the format of Banking Company‘s Final accounts namely Balance Sheet and Profit

and Loss Account.

ii) Recalls the meaning of NPA (Non Performing Assets)and classifies the assets for

provisioning

iii) Prepares the accounts of Banking Companies.



MAJOR ELECTIVE PAPER - COMPANY LAW


HOURS 5 CODE :U16CO5METO2

CREDITS 5 MARKS:100

UNIT : I

General objective:

To enable the students to understand the procedure regarding the formation of companies

SOLS:

The student

- - Defines a Company

- Understands the features of a Company

- Understands the need for Lifting of the Corporate Veil

- Explains the Types of companies

- Illustrates the Incorporation procedure of a Company

UNIT : II

General objective:

To enable the students to understand about Memorandum of Association and Articles

of association

SOLS:

The student

- Understands Memorandum and Articles of Association

- Explains the Contents of the Documents

- Evaluates the procedure for Change in clause of MOA - Articles of Association

- Understands- Doctrine of Ultra vires, Doctrine of Indoor management&Doctrine of

Constructive notice.

UNIT III

General objective:

To enable the students to understand the various provisions regarding issue of shares and

debentures

SOLS:

The student,

- - Understands the meaning of Prospectus

- Lists the contents of Prospectus

- Defines the different types of Prospectus

- Evaluates the result of Misstatements in Prospectus

- Understands the provisions of Allotment of securities

- Defines Global depository receipts.

- Analyses the procedure for Alteration of share capital

- Lists down the provisions of Rights issue, Bonus issue &Buyback of securities.

UNIT : 1V

General objective:

To enable the students to understand the appointment of directors, managing directors and

Company secretaries.

SOLS:

The student,

- - Understands the provisions relating to appointment of Directors& Managing

Directors

- Lists down the Qualifications and disqualification of a Company Secretary

- Evaluates the Powers, Duties&Rights and liabilities of a Company Secretary

- Explains the types of meetings.

- Explains the provisions regarding Notice, Proxies, Quorum,Agenda,Minutes& -

Resolutions.

UNIT: V

General objective:

To enable the students - to understand the procedure regarding the meetings of the

company

SOLS:

The student,

- - Understands Winding up of companies

- Explains the Different modes of winding up

- Evaluates the Consequences of winding up.

******



SEMESTER – V: MAJOR CORE 10 - BUSINESS MANAGEMENT

HOURS : 5 CODE: U16CO5MCT11


UNIT : I

General Objectives:

To enable the students to understand about the meaning nature, principles, the functions of

management and also about the concept of Social Responsibility of Management.

SOLS:

The student,

-defines the term management

-identifies the nature of management – Science, Art, Profession

-distinguishes between the term Management and Administration

-recognizes the contribution by Taylor and Henry Fayol

-recalls the features and functions of management

-recalls the functions performed in different level of management

UNIT : II


To enable the students to understand about the Planning process and Decision-making process.

SOLS:

The student,

-defines the term planning

-recalls the features of planning

-recognizes the objectives and importance of planning

-distinguishes between the term Policy and Strategy

-recognizes the steps in planning

-classifies the types of policies

-enumerates the limitation of planning

-defines the term Management By Objectives

-recognizes the steps involved in MBO

-evaluate the strength and weakness of MBO

-defines the term Decision-Making

-classifies the types of decisions

-recognizes the steps involved in Decision-Making

-identifies the steps involved in making Decision-Making more effective.

UNIT : III


To enable the students to understand the structure of organization.

SOLS:

The student,

-recalls the features of good organization structure

-recalls the meaning of organization chart and manuals

-classifies the types of organization chart

-defines the term Departmentation

-identifies the importance of Departmentation

-recalls the bases for Departmentation

-recognizes the factors for choosing a suitable basis for Departmentation

-recalls the meaning of Span of Management

-recognizes the factors in determining Span of Management

-classifies the types of Span of Management

-recalls the principles of organization

-defines the terms delegation, authority, responsibility, accountability

-recalls the principles of Delegation

-recalls the steps involved in making delegation effective

-defines the terms centralization and decentralization

-distinguishes the term Delegation and Decentralization

-states the advantages of centralization and decentralization

UNIT : IV


To evaluate the students to understand the basic concepts related to Directing and Co-

ordinating

SOLS:

The student,

-defines the term Direction

-recalls the elements of Direction

-recognizes the importance of Direction

-recalls the principles of Direction

-defines the term Motivation

-recognizes the importance of Motivation

-evaluates the theories of Motivation –

-maslow‘s Need Hieratehy

-herzberg‘s Motivation

-defines the term Communication

-recalls the process of Communication

-classifies the forms of Communication

-identifies the meaning of ―Communication Network‖

-recalls the essential characteristics of a good communication system

-classifies the barriers in communication

-recalls the methods of overcoming the Barriers

-defines the term Leadership

-recalls the basic characteristics of Leadership

-recognizes the importance of Leadership

-classifies the types of Leadership

UNIT : V

General Instructional Objectives:

To enable the students to understand the need for control to maximize the use of scarce of

resources.

To enable the students to know some traditional control techniques.

SOLS:

The student,

-defines the term Control

-recalls the features of Control

-recognizes the Control Process

-defines the term Management By Exception

-states the benefits of Management By Exception

-recalls the control areas of performance

-classifies the types of control techniques

-defines the term Budget

-defines the term ―break-even analysis‖

-identifies the meaning of PERT/CPM

-recalls the process of PERT/CPM

-zero base budgeting.

-performance budgeting



SEMESTER V - NME 1 - BASIC PRINCIPLES OF ACCOUNTANCY

HOURS :2 CODE: U16CO5NMT01


General Objectives:

UNIT : I

1. To enable the students to understand the basic ‗Accounting Principles‘ and ‗Accounting

Procedure‘.

2. To enable the students to apply the Accounting Principles in the preparation of subsidiary

books.

3. To enable the students to prepare ledger accounts and trial balance.

SOLS:

The student,


-recalls the rules of double entry

-recognizes the nature of accounts

-distinguishes between double entry system and single entry system

-identifies the accounting cycle

-applies the rules of double entry in journalizing and preparing subsidiary books

-prepares Purchases book, Sales book and the three column cash book.

-prepares the ledger accounts

-summarizes the ledger balances in the Trial Balance

UNIT : II

General Objectives:

1.To enable the students to record the adjusting and closing entries.

2. To enable the students to apply the accounting principles in the preparation of final

accounts.

SOLS:

The student,

-writes the adjusting and closing entries

-applies the accounting principles in the preparation of final accounts.

-prepares the Trading and Profit and Loss Account(Adj:closing stock)

-prepares the Balance Sheet.

UNIT : III

General Objectives:

1. To enable the students to understand the nature of expenditure-capital and revenue

2. To enable the students to rectify the errors in the accounting procedure.

SOLS:

The student,

-distinguishes between capital and revenue expenditure.

-recalls ‗error‘

-identifies the types of errors

-rectifies the error

-prepares the suspense account

UNIT : IV

General Objectives:

To enable the students to prepare the B.R.S.

SOLS:

The student,

-defines B.R.S.

-recalls the causes for differences between balance as per cash book and pass book

-prepares the B.R.S. when causes for difference are given along with cash book or pass book

balance.

UNIT : V

General Objective:

To enable the students to understand the preparation of Final Accounts of Non-Trading

Concerns.

SOLS:

The student,

-identifies Non-trading concern and the items peculiar to various Non-trading Concerns

-differentiates between Receipts and Payments Account and Income and Expenditure Account

-identifies the items peculiar to various Non-trading concerns

-prepares Income and Expenditure Account and Balance Sheet when Receipts and Payments

Account is given


B.COM COMPUTER APPLICATIONS - SEMESTER III

PART III - OFFICE PACKAGES


NO.OF HOURS :4 MARKS: 100

NO.OF CREDITS:3 CODE :U15CO3AOT05

UNIT I :

Students:

- Learn the DBMS

- Understand the types of DBMS

- Identifies the RDBMS terminology

- Learn the security risk of DBMS

- Understands the protecting techniques

UNIT II

Students:

- Understands the importance of HTML

- Learn the fundamentals like tags, structure of HTML etc,

- Know how to create the hyper links

- Web page presentation

UNIT III

Students:

- Earn knowledge on Frame, Form etc,

- Submitting the forms

- Creating and adding marquees and pictures in the frames

- Enhanced web page presentation

UNIT IV

Students:

- Learn the description of OOPS

- Benefits of OOPS

- Understand the class ,object of JAVA and OOPS

- To know Polymorphism and its features

UNIT V

Students:

- To learn the tools of Flash

- Understand Transformation and Reshaping

- To create importing Artwork

- To learn the motion and shape of Tweening.