PSGR KRISHNAMMAL COLLEGE FOR WOMEN An …PSGR KRISHNAMMAL COLLEGE FOR WOMEN An Autonomous Institution Affiliated to Bharathiar University Re –Accredited With ‘A’ Grade by NAAC

PSGR KRISHNAMMAL COLLEGE FOR WOMEN

An Autonomous Institution Affiliated to Bharathiar University

Re –Accredited With ‘A’ Grade by NAAC

An ISO 9001:2008 Certified Institution

Peelamedu, Coimbatore – 641 004

B.COM (FINANCIAL SERVICES)

DEPARTMENT OF B.COM (AM) & (FS)

2018 – 19 BATCH

SYLLABUS FOR B.Com (Financial Services)

Applicable to students admitted during the academic year 2018 – 19 and onwards

Scheme of Examination

Se

m

Part Subject

Code

Title of the Paper Instr.

Hrs/

Wee

k

Con

tact

Hou

rs

Tuto

rial

Hou

rs

Durati

on

CI

A

ES

E

Tot

al

Cre

dits

I I

TAM1701/

HIN1701/

FRE1701

Language I –

Tamil I/

Hindi I/

French I

6 86 4 3 40 60 100 3

I II ENG1701/

ENG17F1

English I/

Functional English I 6 86 4 3 40 60 100 3

I CM16C01 Core - 1 - Financial

Accounting I 5 71 4 3 40 60 100 4

I III FS17C02 Core - 2 –Fundamentals of

Financial Services 5 71 4 3 40 60 100 4

I III TH17A07B

TH17A07A

Allied I -

Mathematics for Commerce

Level I/

Level II

6 86 4 3 40 60 100 5

I IV NME16B1/

NME16A1/

NME12WS/

NME12AS/

NME12GS

Basic Tamil I/

Advanced Tamil I/

Women Studies /

Ambedkar Studies /

Gandhian Studies

2 28

28

28

28

28

2

2

2

2

2

2

50

50

50

50

--

--

--

100

100

100

100

100

2

II I

TAM1702/

HIN1702/

FRE1702

Language II –

Tamil II/

Hindi II/

French II

6 86 4 3 40 60 100 3

II II ENG1702/

ENG17F2

English II/

Functional English II 6 86 4 3 40 60 100 3

II III CM17C03 Core - 3 - Financial

Accounting II 5 71 4 3 40 60 100 4

II III AM17C02/

FS17C04

Core -4 - Principles and

Practice of Insurance 5 71 4 3 40 60 100 4

II III TH17A08B

TH17A08A

Allied- II - Statistics for

Commerce Level I/

Level II

6 86 4 3 40 60 100 5

II IV Open Course: (Self Study -

Online course)

- - - - - - - Gr.

NME16A2/

NME16B2

**Advance Tamil / Basic

Tamil

Gr.

II IV REG16EE Effective English

Communication

2 - - - - - 100 2

II VI NM12GAW General Awareness – Self -- -- -- Online - -- - Gr.

Study test

III III CM16C05 Core - 5 - Corporate

Accounting I 7 101 4 3 40 60 100 5

III III AM16C04/

FS17C06

Core - 6 - General

Insurance

6 86 4 3 40 60

100 4

III III FS16C07 Core - 7 - Banking Law and

Operations

6 86 4 3 40 60

100 4

III III

FS16A01/

FS16A02

Allied -

Foreign Exchange Market/

Business Economics 6 86 4 3 40 60 100 5

III IV NM14VHR Value Education and

Human Rights

2 26 4 - 40 60

100 2

III IV NM10EVS Environmental Studies -- -- -- -- -- -- -- --

III IV

SB17AM01

SB17AMP1

Skill Based Subject

Theory

Practical

2

1

29

15

1

--

--

--

--

--

--

III V JOB1754 Job Oriented Course -- 60 -- -- 40 60 -- Gr

IV III CM16C08 Core - 8 - Corporate

Accounting II 7 101 4 3 40 60 100 5

IV III CM16C09 Core - 9 – Principles of

Financial Management 6 86 4 3 40 60 100 4

IV III CM16C10 Core - 10 – Company Law 6 86 4 3 40 60 100 4

IV III FS16A03

FS16A04

Allied -

Derivatives Market/

Business Environment

6 86 4 3 40 60 100 5

IV IV NM10EVS Environmental Studies 2 26 4 - 40 60 100 2

IV IV

SB17AM01

SB17AMP1

Skill Based Subject

Theory

Practical

2

1

29

13

1

2

2

2

25

40

75

60

100

100

4

2

IV IV Internship Training (2

weeks) – submission of

certificate

-- -- -- -- 100 -- 100 2

IV V NSS, NCC, YRC and

Sports & Games, Eco

Watch, YI Net, Rotaract

-- -- -- -- 100 -- 100 1

IV V Community Oriented

Service -- -- -- -- -- -- -- Gr.

V III CM16C11 Core -11 - Management

Accounting 5 71 4 3 40 60 100 4

V III CM16C12 Core - 12 - Income Tax 6 86 4 3 40 60 100 4

V III FS16C13 Core - 13 - Financial

Markets and Investment

Banking

5

71

4

3 40 60

100

4

V III

FS16E01

Elective -

Business Law/

5

71

4

3 40 60

100

5

FS16E02 Corporate Governance

V IV NM14IS1 Information Security

(Level I)

2 26 4 - 100 - 100 Gr.

V IV

SB16FM02

SB16FMP2

Skill Based Subject

Theory

Practical

2

1

29

15

1

-

-

--

--

--

--

V III

FS16AC1/

FS16AC2

Advanced Learners Course

-

Customer Relationship

Management/Human

Resource Management

– Self Study

-- -- -- 3 -- 100 100 5*

V III FS16PROJ Project Viva Voce 4 - -- -- 20 80 100 5

V VI Personality Development -- -- -- -- -- -- -- --

V III Online Comprehensive

Examination -- -- -- -- -- -- -- --

VI III CM16C14

Core-14–Cost Accounting. 6 86 4 3 40 60 100 4

VI III FS16C15 Core - 15- Security

Analysis and Portfolio

Management

6 86 4 3 40 60 100 4

VI III FS16C16 Core - 16 - Marketing for

Financial Services 5 71 4 3 40 60 100 4

VI III FS16C17 Core - 17 - Mutual Fund

Management 5 71 4 3 40 60 100 4

VI III

FS16E03/

DA16E04

Elective -

Strategic Management/

Indirect Taxation

5

71

4

3 40 60

100

5

VI IV

SB16FM02

SB16FMP2

Skill Based Subject

Theory

Practical

2

1

29

13

1

2

2

2

25

40

75

60

100

100

4

2

VI III

FS16AC3

FS16AC4

Advanced Learners Course

– Self Study

Principles of Marketing/

Business Communication

-- -- -- 3 -- 100 100 5*

Total 3800

140

*Credits applicable to candidates who take up Advanced level Course examination

** Outside Regular class Hours

Bloom’s Taxonomy based Assessment Pattern

CA I & II:

Bloom’s Category Section Marks Total

Remember (K1) A – 5*2 marks

(No Choice)

10 1 or 2

sentences

50 Understand (K2) B - 4 * 5 marks

(No Choice)

20 250 words

Apply, Analyze (K3, K4) C – 2 out of 3* 10 marks

20 500 words

End Semester Examination

Assessment pattern for Accountancy Papers

End Semester

Question paper pattern for ALC - CA

Model and End Semester Examination for ALC

Components of Continuous Assessment –

CA test – 10 marks

Model Exam – 15 marks

Total = 25 marks


Remember (K1) A – 12 out of 15x2 marks

24 1 or 2

sentences

100 Understand (K2) B- 6 out of 8x6 marks 36 250 words

Apply, Analyse

(K3, K4)

C – 4 out of 6x 10 marks 40 500 words


Remember (K1) A – 11*2 marks

(No Choice)

22 1 or 2 sentences or

small problems

100 Understand(K2) B – 5 out of 6 *6 marks 30 250 words or

problems

Apply, Analyse (K3,

K4)

C – 4 out of 5* 12 marks 48 500 words or

problems

Bloom’s

Category Section Marks Total

K3, K4 A – 4 out of 6 x 4 marks 16 250 words

25 K4, K5 B – 1 out of 2 x 9 marks 9 500 words


K3, K4 A – 5 out of 8 x 5 marks

(Open Choice)

25 250 words

75

K4, K5 B – 5 out of 8 x 10 marks

(Open Choice)

50 500 words

Preamble

To enable the students to apply the conceptual principles and to develop an expertise in

handling the accounts of specialised institutions and the consolidation of accounts through

appropriate accounting techniques and policies.

Course Outcomes

On the successful completion of the course, students will be able to

Mapping with Programme Outcomes

Cos PO1 PO2 PO3 PO4 PO5

CO1. S S S S S

CO2. S M S S M

CO3. S M M S M

CO4. S S S S M

CO5. S M L M L S- Strong; M-Medium; L-Low

Syllabus

UNIT I (14 Hrs)

Rectification of errors - Final Accounts

UNIT II (14 Hrs)

Average due date – Bills of exchange (only trade bills) – Bank Reconciliation Statement.

UNIT III (14 Hrs)

Branch Accounts (Debtors and Stock & Debtors System)

UNIT IV (15 Hrs)

Hire purchase Accounts – Royalties (excluding sublease)

UNIT V (14 Hrs)

Depreciation (excluding change in method of depreciation) – Investment Account

Text Book

S.

No

Authors Title Publishers Year of

Publication

1. Nagarajan KL,

Vinayagam & Mani.PL

Principles of Accountancy S.Chand & Co 2010- Revised

edition

CM16C01 FINANCIAL ACCOUNTING I Category L T P Credit

Core I 71 4 - 4

CO

Number

CO Statement Knowledge

Level

CO1. Familiarise the students with the steps involved in locating errors and

make them understand the relationship between Profit & Loss Account

and Balance Sheet. K2

CO2. Grasp the accounting treatments relating to issue, acceptance,

discounting, maturity and endorsement of bills and notes in the books of

drawer and drawee.

K2

CO3. Interpret and explain the performance of branches. K3

CO4. Understand the concept of ex-interest, cum-interest, to distinguish

between bonus & rights and to examine the service potential of the fixed

assets with the different methods of depreciation.

K3

CO5. Explain royalty as a source of income and to examine the due provision

for strikes and lockouts. K3

2 Reddy T S & A Murthy Financial Accounting Margham

Publications

Reprint 2015

Reference Books

S.

No


Publication

1. Jain S.P & Narang K.L Principles of Accountancy Kalyani Publishers 2014

2. Grewal T S Double Entry Book-keeping Sultan Chand &

sons

2011 edition

Course Designers

1. M.Deepalakshmi

2. R.Monisha

Category L T P Credit

Core 71 4 - 4

Preamble

To know the concepts of Financial Services.

To understand the various kinds of Financial Services.

Course Outcomes



COs PO1 PO2 PO3 PO4 PO5

CO1. S L M S S

CO2. S M M S S

CO3. S M M M S

S- Strong; M-Medium; L-Low

Syllabus

UNIT I (DL 14 Hrs)

Introduction to Financial Services – concept – objectives – characteristics –classification

of financial services-Scope-Causes– constituents - growth of Financial Services in India – new

Financial products and services, Innovative Financial Instruments- Financial Service sector in

India - problems faced. Regulatory framework.

UNIT II (DL 14 Hrs)

Merchant Banking - meaning - definition - scope- functions - merchant banker’s code of

conduct – qualities for merchant bankers- SEBI guidelines-Merchant banker’s commission-

FS17C02 FUNDAMENTALS OF FINANCIAL

SERVICES

CO

Number


Level

CO1. Know the framework of Financial Markets in India. K1

CO2. Familiar with the functions of Financial Services. K2

CO3. Be an expertise in various Financial markets and its Services. K3

Merchant bankers in market making process-Progress of merchant banking in India-Scope -

Problems of merchant bankers. Securitization-features-need-process of securitization-

Securitization in India.

UNIT III (DL 14 Hrs)

Lease Financing - definition, characteristics, types of lease, *financial lease vs. operating

lease* - test for financial lease- participants - leasing process - services of the lessor - advantages

of leasing - limitation of lease financing – the Indian leasing scenario.

Hire purchasing - Definition and features –Concept of hire purchasing - Rights of hirer–

Bank credit for hire purchase-difference between Hire Purchasing and Lease Finance.

UNIT IV (DL 14 Hrs)

Venture capital- meaning- features-scope of venture capital- importance- origin-Venture

capital guildelines- stages of venture capital financing- The Indian Scenario: methods of venture

financing-Suggestions for growth of venture capital.

Credit Rating – Functions- origin – credit rating in India – benefits - credit rating

Agencies in India: CRISIL - ICRA – CARE.

UNIT V (DL 15 Hrs)

Mutual Funds - meaning – Fund unit vs. share- origin -types of mutual fund- importance-

Functions, advantages and growth. Factoring: Meaning, terms and conditions-Functions-

benefits-Cost of factoring-types of factoring-Discounting-Difference between factoring and

discounting – Advantages and Disadvantages of factoring. Derivatives: Meaning, definition,

importance, kinds of financial derivatives-Forward vs. Future derivative.

* Self Study

Text Book

S.No Author Name Title of the Book Publisher Year and

Edition

1 E.Gordon

K.Natarajan

Financial Markets and

Services

Himalaya

publishing

House

2014, Revised

Edition

Reference Book


edition

1 Dr.Joseph

Anbarasu,

Boominathan.

V.K, Manoharan.

P and Gnanaraj.G

Financial Services Sultan Chand &

Sons

Current Edition

2. Gurusamy Financial Markets and

Services

2014, Revised

Edition

Course Designers

1. G.Indrani

2. S.Kirubadevi


Core 71 4 - 4

Preamble

To enable the students to apply the conceptual principles and to develop an expertise in handling

the accounts and thereby to increase their level of understanding about the structure of income

statements, claims & Balance sheet relating to partnership firms, insurance claims & insolvency.

Prerequisite

Basic Knowledge in Financial Statements

Course Outcomes




CO1 S S S S M

CO2 S S M S L

CO3 S S S S M

CO4 S M M S M

CO5 S S M S M


Syllabus

Unit I (16Hrs) Partnership Accounts including the theoretical aspects of limited liability partnership –

Division of Profits – Fixed & Fluctuating Capital – Past Adjustments – Guarantee of Profits –

Admission.

Unit II (13Hrs) Retirement – Death – Joint Life Policy

Unit III (14Hrs) Dissolution – Insolvency – Rule in Garner Vs Murray – Piece –Meal Distribution.

(Maximum Loss Method only). Sale to a Company.

Unit IV (14Hrs)

Insurance Claims– Loss of Stock and loss of profit (excluding normal & abnormal loss)

Unit V (14Hrs)

Insolvency of Individuals

CM17C03 FINANCIAL ACCOUNTING II

CO

Number


Level

CO1 Define & examine the accounting principles, underlying financial

statements and their implementation in partnership firms. K1 & K3

CO2 Interpret the financial result after admission, retirement and death of a

partner and explain different accounting policies. K3

CO3 Discuss the case Garner Vs Murray and solve problems relating to

insolvency of partners. K2 & K3

CO4 Demonstrate the various list in the preparation of statement of affairs

when an individual is insolvent & list out the items for deficiency

account K3

CO5 Explain the term average clause and apply the accounting procedure to

solve problem for loss of stock & loss of profit K3

Text Book

S.

No


Publication

1. Gupta. R.L. & Radhaswamy.M Advanced

Accounting (vol I )

Sultan Chand 2014 ed

2 Reddy. T.S &. Murthy.A Advanced

Accounting

Margham publishers Reprint

2015

Reference Books

S.

No


Publication

1. Jain . S.P & Narang K.L Advanced Accounting Kalyani

Publishers

Reprint

2016

2. S.N Maheshwari Advanced Accounting Vikash

Publishers

10th

Edition

Course Designers:

1. Dr. S. Sujatha, Dept of Commerce

2. Dr.B.Thulasipriya, Dept of Commerce


Core

71 4 - 4

Preamble

To understand the basic concept of insurance, functions and its principles

To enable the students to learn the practical aspects of insurance

Course Outcomes

On the successful completion of the course, students will be able t

Co No. Co Statement Knowledge

Level

CO1 Define the fundamental concepts of insurance K1

CO2 Interpret the various principles and functions of insurance,

document preparation and the role of professionals and

intermediaries

K2

CO3 Sketch the practical aspects of insurance K3

Mapping with Program Outcomes

COs Po1 Po2 Po3 Po4 Po5

CO1 M L S L S

CO2 L L S L S

CO3 L L S L S

S-Strong M- Medium L-Low

Syllabus

UNIT I (14 Hrs)

Concept of Risk – Classification of Risk, Peril, Hazard – Types of Risks – Techniques of

Risk Management- Risk Identification- case studies in identification of risk –Sources of risk-

Measurement of risk-guidelines of assessing risk.

AM17C02/

FS17C04

PRINCIPLES AND PRACTICE OF

INSURANCE

UNIT II (14 Hrs)

Types of Risk Financing and funding – Retention of risks –Risk Control Techniques-

Factories Act of 1948 – Chapter IV-Safety, Chapter IVA –Provisions relating to Hazardous

processes.

UNIT III (14 Hrs)

Concept of Insurance – Classification of insurance – Life Insurance, LIC as a public

player in the market (leading role and influence) *- Types of Life Insurance – Legal principle of

Insurance under the Insurance Contract Act 1872 – Essential elements of valid contract –

Principles of Insurable Interest , Utmost Good faith , Indemnity , Subrogation , Contribution ,

Proximate Cause- Assignment and Nomination.

UNIT IV (14 Hrs)

Application and Acceptance: Documents related to insurance – Medical examination –

Age proof. Policy Document: Need and Format – Policy preamble – Schedule – Attestation –

Conditions and Privileges – Alteration. Duplicate policy - Premium payment: lapse and Renewal

-Policy claims – Maturity claims – Survival Benefits – Death claims – Claim concessions -

Presumption of Death – Valuation of Reserves and Surplus – Loans, Surrenders and

Foreclosures. Theory of Rating – Mortality tables

UNIT V (15 Hrs)

Calculation of Insurance Premium - Insurance Professionals and Intermediaries: Agents,

Brokers, Loss Assessors, Surveyors, Development Officers Third party Administrators and

Insurance Ombudsman – Actuarial Profession – Overview – Introduction to Profession and

Professionalism – Evolution of Actuarial Profession – Characteristics of an Actuarial Profession.

*Self study

Text Books

S.No. Author/s Title of the book Publishers Year of

publication

1. Dr.P.Periasamy

Principles and

Practice Of

Insurance

Himalaya Publishing

House

2013

Reference Books

1. Not Applicable Practice of Life

insurance (IC 02)

Insurance Institute

of India

2011

2. Alka Mittal ,

S.L.Gupta,S.

Principles of

Insurance and Risk

Management

S. Chand & Sons 2010

3. Inderjit Singh,

Ralvest Katyal,

Sanjay Arora

Insurance principles

and practices

1. Kalyani

2. Publishers’,

3. 2010

4. M.N.Mishra and

Dr.S.B.Mishra

Insurance Principles

and Practice

S.Chand and

Company Ltd

2011

Course Designers

1. Ms. M.Harini

2. Mrs. C. Anithamary

Preamble

To equip the students with accounting methods formatted for the Corporate Bodies from

the time of their inception till their liquidation.

Prerequisite

Basic Knowledge in Company Accounts

Course Outcomes




CO1 S M S M S

CO2 S M M M S

CO3 S S S S S

CO4 M M S S S


Syllabus

Unit I (21Hrs)

Share Capital – Issue, Forfeiture and Reissue of Shares – Redeemable Preference Shares

– Rights Issue – Surrender of Shares.

Unit II (20 Hrs)

Issue and Redemption of Debentures (excluding own debentures)-Underwriting-Profits

prior to Incorporation.

Unit III (20 Hrs) Final Accounts of Companies- Balance sheet as per revised schedule VI of Companies

Act - Calculation of managerial remuneration.

Unit IV (20 Hrs)

Alteration of Share Capital and Internal Reconstruction. Buy-Back of shares (accounting

entries only).

CM16C05 CORPORATE ACCOUNTING I

CATEG

ORY

L T P CREDI

T

Core 101 4 -- 5

CO

Number


Level

CO1 Acquire the conceptual knowledge of the fundamentals of corporate

accounting K1

CO2 Understand the concepts and standards underlying the accounting

procedures used to measure business performance K2

CO3 Have a comprehensive knowledge about the latest provisions of the

Companies Act. K3

CO4 Gain expertise in preparation of final accounts as per the revised

schedule VI K3

Unit V (20 Hrs) Liquidation of Companies – Liquidator’s Final Statement of Accounts. Indian

Accounting Standards - Elementary introduction to International Financial Reporting Standards.

(Theoretical aspects only)

Distribution of Marks: Theory 20% and Problems 80%

Text Book:

S.

No


Publication

1. Gupta. R L and.

Radhasamy. M

Corporate Accounting

Vol- I

Sultan chand & sons 2016

2. B Reddy. T S and

Murthy. A

Corporate Accounting Margham Publications 2016

Books for Reference:

S.

No


Publication

1. S.P. Jain & K.L.

Narang

Corporate Accounting Kalyani Publishers 2016

2 Pillai. RSN,

Bhagavathy and

Uma. S

Advanced Accountancy

Vol -II

S.Chand Co 2016

Course Designers:

1. Dr. (Mrs.) C.Gomathy, Department of Commerce

2. Dr.(Mrs). M. Deepalakshmi, Department of Commerce

AM16C04/

FS17C06 GENERAL INSURANCE Category L T P Credit

CORE 86 4 - 4

Preamble

To understand various acts, policies and schemes of general insurance.

To examine insurance concepts as mutli-channel distribution and a social security tool.

To have a thorough knowledge of general insurance policies for calculation of claims and

settlements.

Prerequisite

No pre requisite required

Course Outcomes




CO1. S S L M M

CO

Number


Level

CO1. Identify the concepts and principles of general insurance market

structure K1

CO2. Acquire specialized knowledge of law and practice relating to general

Insurance K2

CO3. Familiarize the procedures and practices of claims management K3

CO2. S S M M L

CO3. S S S M M


Syllabus

UNIT I (DL 17 Hrs)

General Insurance: Introduction – Principles of General Insurance– General Insurance

business (Nationalization) Act 1972 – General Insurance Corporation – Insurance Regulatory

and Development Authority [IRDA] – Constitution, objectives, duties and powers of IRDA –

Insurance councils other laws relating to insurance business.

UNIT II (DL 18 Hrs)

Marine Insurance: Introduction – Nature of Marine Insurance contract – Kinds of Marine

Insurance policies – Premium Calculation – Important clauses in Marine Policy – Marine losses

and Abandonment Fire Insurance: Introduction – Nature and uses of Fire Insurance Contract –

Types of Fire Insurance policies – Fire Insurance Claims – Rate Fixation in Fire Insurance.

Specialized classes of General Insurance: Industrial all risk insurance – Aviation Insurance –

Airline Insurance – *Oil and gas Insurance*

UNIT III(DL 17 Hrs)

Motor Vehicle Insurance (both heavy and light vehicle) –Various plans –Third party,

personal accident etc. Property Insurance – Burglary, Building, Engineering Insurance and health

Insurance.

UNIT IV(DL 17 Hrs)

Miscellaneous Insurance :– Cattle Insurance – Public Liability Insurance – Jeweller's

Block polices – Blood stock (horse) Insurance – Sports Insurance – Fidelity Guarantee Insurance

– Money Insurance – Baggage Insurance – Pedal Cycle Insurance – Neon Sign Insurance –

(Householder’s Insurance – Banker’s Blanket policies) – Special Contingency policy –

Executive Travel policy – Employer’s Liability policy – Natural and Agricultural Insurance

Schemes.

UNIT V(DL 17 Hrs)

New Insurance Schemes – Income bonds, Terrorism Insurance, Single premium bonds,

Building, society linked saving plans, Mutual fund plans along with insurance, Contingent

Business, Interpretation Insurance.

Text Book

S.No Author Title Publisher Edition

1 Dr. Periayasamy.P Principles and

Practice of Insurance

Himalaya

Publishing House

2015

Reference Books

S.no Author Title Publisher Edition

1 Inderjit Singh, Ralvest

Katyal, Sanjay Arora

Insurance Principles

and Practices

Kalyan Publishers Current

Edition

2 Mishra.M.N Principles of

Insurance

S Chand &

Company

2012 Ed

FS16C07

BANKING LAW AND

OPERATIONS


CORE 86 4 - 4

Preamble

To know the concepts of banking and its regulations.

To understand the overall banking Functions and its services.

Course Outcomes




CO4. S M S L S

CO5. S M M L M

CO6. M L S S S


Syllabus

UNIT I (17 Hrs)

Banker and Customer: Origin of banking – Banker – Customer – The Relationship

between a Banker and a Customer – Classification of Banks: Commercial Banks – Investment

Banks or Industrial Banks – Exchange Banks – Cooperative Banks – Land Development Banks –

Saving Banks – Central Banks. Economic Growth and Indian Banks – Innovative Schemes.

UNIT II(17 Hrs)

Deposits: General precautions for Opening Account – Current Deposit Account – Fixed

Deposit Account – Saving Deposit Account – Insurance Linked Savings Bank deposit –

Recurring Deposit – Other Deposits. Pass Book: Introduction – Maintenance of a Pass Book –

The position in India – Entries Favorable to the customer – Entries favorable to the Banker.

UNIT III(17 Hrs) Negotiable instruments – Features – Types – Classification - Promissory Note – Bills of

Exchange, Cheque -Definitions - Features – Difference between Cheque and Bill of Exchange –

Draft - Cheque Vs Draft – Banker’s Cheque. Crossing – Kinds of Crossing – Endorsement –

Definition – Significance – Assignment vs Endorsement – Kinds of Endorsement – Regularity of

Endorsement – Liability of Endorser.

UNIT IV(18 Hrs)

Loans and Advances: Principles of lending – Secured and Unsecured Advances – Forms

of Advances. Modes of creating charges - Lien- Pledge – Legal Mortgage vs. Equitable

Mortgage – Rights of Mortgage - Hypothecation– Characteristics of Hypothecation. Unsecured

Advances: Guarantee – Features – Advantages and Disadvantages. Indemnity – Distinction

between Guarantee and Indemnity – Rights of Guarantor – Liabilities of Surety – Discharge of

Surety.

UNIT V(17 Hrs)

E-Banking: Traditionally Banking Vs. E-Banking – (Debit Card – Credit Card)* -

Electronic Delivery Channels – Facets of E-banking – E-banking Transactions – Truncated

CO

Number


Level

CO1 Acquire the concepts of Banking theory and its regulations K1

CO2 Understand the basic knowledge about banking functions. K2

CO3 Expertise in various banking services K3

Cheque and Electronic Cheque – Mobile Banking - Inter Bank Mobile Payment service(IMPS).

Virtual Currency – Models of E-banking Advantages of E-banking – Constraints of E-banking –

Security Measures – Real-time Gross – Settlement (RTGS) – Electronic Fund Transfer.

* Self Study

Text Book


edition

1. E.Gordon –

Natarajan

Banking Law Theory and

Practice

Himalaya

publishing

House

24th

Revised

Edition-2015.

Reference Books

S.No Author Name Title of the Book Publisher Year and edition

1. S.N. Maheswari Banking theory Law and

Practice

Kalyani

Publications

2013, Reprint

2. Dr.S.Gurusamy Banking Theory Law and

Practice

Tata McGraw

Hill Education

Private Limited,

New Delhi.

2nd

Edition, 2014

3.

S.N. Maheshwari

and R.R. Paul

Banking and Financial

System

Kalyani

Publishers

2nd

Edition, 2013.

Course Designers:

1. S.Kirubadevi

2. S.Sangeetha

FS16A01

FOREIGN EXCHANGE MARKET


ALLIED 86 4 - 4

Preamble

To understand how the foreign Exchange Market operates

To understand the principles of Currency valuation

To explain techniques that can be used to hedge foreign exchange risk.

Course Outcomes


CO

Number


Level

CO1. Outline the structure of the global foreign exchange market, the

principal participants, and the future direction of product delivery. K1

CO2. Compare the difference between the use of foreign exchange risk

management techniques for foreign exchange exposures for

corporations and banks.

K2

CO3. Demonstrate the applications of foreign currency options. K3



CO1. S L S S M

CO2. S S M M S

CO3. S M M S S


Syllabus

UNIT I (DL 17 hrs)

Scope, objectives and functions of treasury - Treasury management in bank and corporate

– Cost centre vs. profit centre treasury - Centralized vs. decentralized treasury

UNIT II (DL 17 hrs)

Structure and role of global money market - Money market Instruments: *call money,

term money, notice money CP, CD, T-Bill*, Repo and reverse repo , BRDS, IBPC - Money

market derivatives: FRA, IRS, IRF, swaption , CAPS, Floors and collars

UNIT III (DL 18 hrs)

Integration of money market and FOREX market - ALM - Liquidity management -

Credit risk, country risk, operating risk, market risk and implications of BASEL II. The

International Financial Environment - The International Monetary System

UNIT IV (DL 17 hrs)

The foreign exchange market - Feature of FOREX market - The Determination of

Exchange Rates. Regulation- Roles of RBI and FEDAI-Relevant provisions of FEMA

UNIT V (DL 17 hrs)

Currency Exposure - Management of economic exposure - Management of transaction

exposure - Management of translation exposure - Accounting of transaction and translation –

exposure - Currency derivatives.

*Self study

Text Book


edition

1 Apte. P.G International Financial

Management

Tata McGraw

Hill

2013, 6th

edition

Reference Books


edition

1 Ross, Jordon Fundamentals of Corporate

Finance

Tata McGraw

Hill

2013, 12th

edition.

2 Van Horne Financial Management and

Policy

Prentice Hall 20014, 12th

edition.

Course Designers:

1. S.Kirubadevi

2. K.Pavithra

FS16A02 BUSINESS ECONOMICS Category L T P Credit

ALLIED 86 4 - 5

Preamble

A Theoretical and practical understanding of the economic decisions faced by business

and its managers,

The ability to analyze the economic and social environment in which these decisions are

taken.

To understand the basics in micro and macro economics.

Course Outcomes


CO

Number


Level

CO1 Understand how households (demand) and businesses (supply) interact

in various market structures to determine price and quantity of goods

and services produced and consumed.

K1

CO2 Use economic problem solving skills to discuss the opportunities and

challenges of the increasing globalization of the world economy. K2

CO3 Apply economic reasoning to the analysis of selected contemporary

economic problems. K3



CO1 S S M M M

CO2 M S L S S

CO3 M M S M S


Syllabus

UNIT I(DL 17 hrs) Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics - Positive

and Normative Economics. Definition – Scope and Importance of Business Economics.

Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit and Economic

Profit – Incremental and Marginal Concepts – Time and Discounting Principles – Concept of

Efficiency

UNIT II (DL 18 hrs) Demand and Supply Functions: Meaning of Demand – Determinants and Distinctions of

demand – Law of Demand – Elasticity of Demand – Demand Forecasting – Supply concept and

Equilibrium. Consumer Behavior: Law of Diminishing Marginal utility – Equi-Marginal Utility

– Indifference Curve – Definition, Properties and equilibrium

UNIT III (DL 17 hrs) Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s

equilibrium – Economies of Scale. Cost Classification – Break Even Analysis. Product Pricing:

Price and Output Determination under Perfect Competition, Monopoly – Discriminating

monopoly – Monopolistic Competition – Oligopoly – Pricing objectives and Methods

UNIT IV (DL 17 hrs)

National Income - Gross National Product -Net National Product - Measurement of

National Income - Consumptions, savings and investments. Theory of Employment- Type of

unemployment- Labor and Population theories- Definition of capital and growth of capital- Steps

in capital formation. Money - Definition and functions of money- Quantity theory of money.

Public Finance-Direct and indirect taxes-Principle of taxation-Effect of taxation on production

and distribution-Deficit financing system.

UNIT V (DL 17 hrs)

Monetary and Fiscal Policies– measures of money stock – policy and money supply –

instruments of monetary policy – fiscal policy (the union budget – state budgets – finances of the

union and the states)* - the Finance commission – importance of the budget.

* Self Study

Text Book


Edition

1 Sundharam KPM,

Sundharam EN

Business Economics

Sultan Chand &

Sons - New

Delhi – 02.

4th

Edition, 2010

Reference Books


edition

1 Chaudhary.C.M Business Economics RBSA

Publishers -

Jaipur - 03.

3rd

edition 2012

2 Mehta. P.L Managerial Economics –

Analysis, Problems & Cases

Sultan Chand &

Sons - New

Delhi

19th

Edition,

2013

3 Francis

Cherunilam

Business Environment

(Unit V)

Himalaya

Publishing

House -Mumbai

– 04.

3rd

edition 2014

4 Shankaran.S Business Economics

(Unit IV)

Margham

Publications

Ch -17

2016

Course Designers:

1. S.Brindha

2. S.Sangeetha

SEMESTER IV

CM16C08 CORPORATE ACCOUNTING II Category L T P Credit

CORE 101 4 - 5

Preamble

To lay down a foundation for drafting accounts for special corporate bodies such as

Banking Companies, Insurance Companies and Holding Companies.

To lay a special emphasis on Government Accounting, Inflation Accounting and

Human Resource Accounting

Course Outcomes


CO

Number CO Statement

Knowled

ge Level

CO1. Understand the corporate practice in valuing shares and goodwill. K1 & K2

CO2. Acquaint with the legal formats and special items and adjustments

pertaining to Banking companies and Insurance companies. K2

CO3. Develop the skills in preparation of consolidated Balance Sheet of

Holding company and Subsidiary company. K3

CO4. Apply the latest provisions relating to Government accounting, Inflation

accounting and Human Resources accounting K3



CO1 S M S M S

CO2 S M M M S

CO3 S S S S S

CO4 M M S S S S- Strong; M-Medium; L-Low

Syllabus

UNIT I (DL 20 Hrs)

Accounting for Mergers and Amalgamation – Reconstruction – Accounting Standard 14

(Simple & Basic Problems)

UNIT II (DL 20 Hrs)

Accounts of Banking Companies. - NPA- Capital Adequacy Norms

UNIT III (DL 21 Hrs)

Accounts of Insurance Companies- Preparation of Financial statements for Life Insurance,

Fire Insurance and Marine Insurance (New format only- excluding final accounts format)

UNIT IV (DL 20 Hrs)

Introduction to Government accounting- Inflation Accounting (theoretical aspects only).

Valuation of Shares and Goodwill

UNIT V (DL 20 Hrs)

Accounts of Holding Companies (Excluding Inter Company Holdings).

Distribution of Marks: Theory 20% Problems 80%

Text Book


Edition

1. Gupta. R L and.

Radhasamy. M

Corporate Accounting Vol-

I

Sultan chand &

sons

2016

2. B Reddy . T S and

Murthy. A

Corporate Accounting Margham

Publications

2016

Reference Books


edition

1. S.P. Jain & K.L.Narang Corporate

Accounting

Kalyani

Publishers

2016

2 Pillai. RSN, Bhagavathy

and Uma. S

Advanced

Accountancy Vol -II

S.Chand Co 2016

Course Designers

1. Dr.A.Gomathy

2. Mrs.M.Deepalakshmi

CM16C09 PRINCIPLES OF FINANCIAL

MANAGEMENT


CORE 86 4 - 4

Preamble

To familiarize the students with the principles and practices of financial management.

To understand the concepts of Financial Management and their application for

managerial decision making.

Prerequisite

No prerequisite required

Course Outcomes


CO

Number CO Statement

Knowled

ge Level

CO1 Define and identify the concepts of Financial Management K1

CO2 Understand Capital Structure, Cost of Capital for strategic Financial

Decision Making K2

CO3 Apply and practice the Theories for financial planning K3



CO1 S S S S S

CO2 S M S S S

CO3 S S M S M


Syllabus

Unit I (17 Hrs)

Business Finance – Meaning, Definition, Scope, Importance, Finance Functions, Fixed

and variable objectives of Financial Management – Factors influencing Financial Decisions –

Source of Capital – Financial Planning – Capitalisation – Time Value of Money.

Unit II (17 Hrs)

Capital Structure – Introduction – Importance – Financial Break Even Point – Point of

Indifference – Optimal Capital Structure – Risk Return Trade off - Theories of Capital Structure,

NI, NOI, MM, Arbitrage process – Factors Determining Capital Structure – Capital Gearing.

Leverage – Meaning, Types, Impacts, Significance and Limitation.

Unit III (17 Hrs)

Cost of Capital – Meaning – Significance – Classification of cost – Computation of cost

of capital – Cost of debt, Preference, Equity and Weighted average Cost of Capital. Capital

Budgeting – Meaning – Need – Importance – Kinds and process of Capital Budgeting

Techniques of Appraisal of Investment Proposal.

Unit IV (18 Hrs) Working Capital Management – Meaning, Concepts, Classification, Importance, Objects

of working Capital – Factors determining the Working Capital Requirements – Management of

working capital – Estimating Working Capital Requirements.

Cash Management – Determining optimum cash balance- Cash budget.

Unit V (17 Hrs)

*Receivables Management – Forming of credit policy. Inventory Management – Tools

and Techniques of Inventory Management.*

Dividend Policy - Factors Affecting Dividend – Types of Dividend – Advantages and

disadvantages of stable dividend policy – Theory of Relevance and Irrelevance – Bonus Issue –

Rights Issue.

*Theory Only

Distribution of marks Theory 40% Problems 60%.

Text Book

Sl.No. Author name Title of the

book

Publisher Year

&Edition

1 Shashi .K.Gupta

Sharma R.K

Financial

Management

Kalyani

Publishers

2013, Reprint

Reference Books

Sl.No. Author name Title of the book Publisher Year

&Edition

1 Khan&Jain Financial

Management

Tata McGraw Hill 2014,

Reprint

2 Maheshwari S.N Financial

Management

Sultan Chand &

Sons

2013,

Reprint

3 Pandey I.M Financial

Management

Vikas publishing

House Ltd

2013,

Reprint

4 Prasanna Chandra Financial

Management

Tata McGraw Hill 2013,

Reprint

Course Designers

1. Dr.(Mrs). S.Suma Devi, Department of Commerce

2. Dr.(Mrs).M.Nagamani, Department of Commerce


Core 86 4 - 4

Preamble

To familiarize the fundamental concepts of Companies Act 2013

To provide an insight into the different types of Companies and their provisions

To familiarize with various documents involved in a Joint Stock Company.

Prerequisite


Course Outcomes


CO

Number

CO Statement Knowledg

e Level

CO1 Understand the formation and kinds of companies. K1

CO2 Acquire knowledge on basic documents in a company and various

methods of raising of capital. K2

CO3 Examine the provisions of Companies Act relating to meetings,

resolutions and Company Management. K3

CM16C10

COMPANY LAW



CO1 S L S S M

CO2 S S M M S

CO3 S M M S S


Syllabus

Unit I (18 Hrs )

Company – Definition & Features - Distinction between Company and Partnership –

Kinds of Companies – Difference between Private and Public Company – Incorporation of a

Company – Documents to be filed – Memorandum of Association – Doctrine of Ultravires.

Unit II (17 Hrs)

Articles of Association – Doctrine of Constructive Notice & Indoor Management –

Alteration of Article – Prospectus – Contents – Misstatements – Liability for Misstatements –

Certificate of Commencement of Business.

Unit III (16 Hrs )

Shares – Debentures – Allotment – Valid Allotment – Irregular Allotment – Transfer and

Transmission of Shares – Membership of Company.

Unit IV (18 Hrs)

Company Management – Board of Directors – Appointment – Qualifications – Powers –

Duties – Liabilities – Managing Director & Manager – Managerial Remuneration – company

Secretary – Appointment, Qualification, Powers and Duties.

Unit V (17 Hrs)

Company Meetings – Kinds – Statutory Meeting, Annual General Meeting –

Extraordinary General Meeting – Board Meeting - Resolutions, Minutes, Quorum and Proxy –

Winding up – Modes.

Corporate Governance in Indian Scenario – need – importance – Clause 49(listing

requirements)

Text Book


edition

1 Gogna P.P.S A Textbook of Company

Law

Sultan Chand &

Sons, New Delhi

2013,

10th

Revised Ed

2 Kapoor N.D Company Law Sultan Chand &

Sons,

New Delhi

Revised Edition

2014

Reference Books


edition

1 Bahi J.C Secretarial Practice in India

practices

N.M.Tripathi (p)

Ltd

2016th

edition

2 Ravi Puliani &

Mahesh Puliani

Companies Act, 2013 (As

amended by the Companies

Amendment Act 2015)

Jain Book

agency

23rd

edition,

2016

Course Designers:

1. Dr.(Mrs).C.Gomathy, Department of Commerce

2. Dr.(Mrs).B.Thulasipriya, Department of Commerce

Preamble

To familiarize the fundamental concept of commodity and commodity exchange in India

To provide an insight into the different types of Derivatives and Participants in derivative

market

To recognize the roles of various participants trading on the exchange

Course Outcomes


CO

Number


Level

CO1. Understand the design of physical market for agricultural commodities

in India K1

CO2. Identify significant areas of risk associated with buying and selling of

commodities K2

CO3. To comprehend the settlement process and delivery process in exchange K3



CO1. S M M S M

CO2. S S S M M

CO3. S S S S S


Syllabus

UNIT I (DL 17 hrs)

Commodity markets: Meaning of Commodity – markets - marketing of agricultural

commodities - physical market operations. Understanding risk - managing risk - Meaning of

derivatives - evaluation of commodity derivatives in the world and in India

UNIT II (DL 17 hrs)

Derivatives – types - markets and participants - economic importance of commodity

derivatives in India. Commodity exchanges: Meaning - Commodity exchange around the world

and in India - electronic spot exchanges - regulation of commodity markets.

UNIT III (DL 18 hrs)

Trading on commodity exchanges: The exchange platforms – membership – brokerage -

trading systems – participants - market positions - order types - access to commodity exchange-

volume and open interest - Clearing and settlement on commodity Exchanges - the commodity

clearing house – margining - risk containment measures - settlement process - warehousing and

warehouse receipts - the delivery process - distinctive features.

UNIT IV (DL 17 hrs)

Commodity futures pricing and applications - Pricing of futures - cost of carry - futures

spot convergence - price relationships - futures for hedging – speculation - arbitrageur. Option

pricing – (options for hedging - speculation and arbitrage)*.

UNIT V (DL 17 hrs)

Commodities as an investment class - Investing commodities - commodity indices - risks

and challenges - variety in commodity markets - derivatives disasters.

*Self study

FS16A03 DERIVATIVES MARKET Category L T P Credit

Allied 86 4 - 5

Text Book


Edition

1 John C. Hull and

Sankarshan Basu

Options, Futures and other

Derivatives

Margham

Publications

Ch -17

8th

Edition, 2013

Reference Books


edition

1 Hamon. J.D Advanced Commodity

trading Techniques

Windsor books 8TH

Edition, 2011

2 Nick Battley Introduction to commodity

Futures

Irwin

2nd

Edition 1996

3 Niti Nandining

Chatnani

Commmodity Markets Mc Graw Hill

Pvt. Ltd

1st Edition, 2011

4 Parameshwaran.R Futures and options Mc Graw Hill

Pvt. Ltd

5th

edition 2016

5 Wolk book NCFM Commodity Derivatives Module

Course Designers:

1. G.Indrani

2. K.Pavithra

Preamble

To make the students to understand the basics Concepts of Environmental Science and

their importance indifferent forms of business.

To relate the impact of environment on business in an integrated manner.

Course Outcomes


CO.

No.


Level

CO1. Understand the concept and different polices of Business Environment. K1

CO2.

To create the Knowledge of Socio-cultural environment and

consumerism in India. K2

CO3. Develop the Industrial Relations and analyzing the problems of trade

unionism in India. K3



CO1. L M S S M

CO2. S M S M S

CO3. S L L M S


Syllabus

UNIT I (DL 17 Hrs) Theoretical Framework of Business Environment – Concept - Significance & Nature of

Business Environment - Elements of Business Environment-Levels of Environment-Internal and

FS16A04 BUSINESS ENVIRONMENT Category L T P Credit

Allied 86 4 - 5

external: Changing Dimensions of Business Environment - Economic System Interface-

environmental scanning and monitoring

UNIT II (DL 17 Hrs)

Economic Environment of Business - Economic environment of business: economic

planning in India: Industrial policy, fiscal policy, monetary policy, export and import policy:

public sector and economic development: economic reforms, liberalization and structural

adjustment programmes.

UNIT III (DL18 Hrs) Social Environnent - Socio-cultural environment: Critical elements of socio cultural

environment: social institutions and systems: social values and attitudes: social groups: middle

class: emerging rural sector in India: consumerism in India. Social responsibility of business;

social audit; corporate governance.

UNIT IV (DL 17 Hrs) Financial Environment of Business - Indian Money Market- Monetary and Fiscal

policies-Financial Market structure - Growth of capital-Money and Capital Markets - Industrial

Finance - Industrial Financial Institutions.

UNIT V (DL 17 Hrs) Labour Environment - Labour Legislation in India-Labour Welfare and Social security-

Industrial Relations- Trade Unions. (Social responsibilities of trade unions-limitations and

problems of trade unionism in India)*.

* Self Study

Text Book


Edition

1 Francis

Cherunilam

Business Environment Himalaya

Publishing

House

2010 Edition

Reference Books


edition

1 Adhikary, M Economic Environment of

Business

Sulthan Chand &

Co New Delhi,

11th

Edition, 2011

2 Aswathappa Essentials of Business

Environment

Himalaya

Publishing

House

11th

Edition, 2011

Course Designers:

1. P.Keerthika

2. S.Sangeetha

Preamble

To provide the fundamental knowledge and techniques in Management Accounting

To apply the tools and techniques used to plan, control and make decisions

To learn the Budgetary control procedures, reporting of organizational performance

and calculation of variances

CM16C11 MANAGEMENT ACCOUNTING Category L T P Credit

Core 71 4 - 4

Prerequisite

Basic Knowledge in Financial Statements

Course Outcomes

On the successful completion of the course, students will be able to prepare and

present information for management decision making and control process



CO1 S S S S S

CO2 S S S S S

CO3 S S S S S


Syllabus

UNIT I (15 Hrs)

Management Accounting- Meaning, Objectives & Scope - Need and Significance -

Relationship between Management Accounting, Cost Accounting & Financial Accounting.

Financial Statement and their importance- Tools for Analysis and Interpretation- Common Size

Statements, Comparative statement and Trend Analysis

UNIT II (14 Hrs)

Ratio Analysis - Significance of Ratios - Ratios for Long term and Short term - Financial

Position – Profitability, Liquidity - Uses and Limitations of Ratios

UNIT III (14 Hrs)

Fund Flow & Cash Flow Analysis – AS 3

UNIT IV (14 Hrs)

Budgeting and Budgetary Control - Definition, Importance, Essentials and Classification

of Budgets, Master Budget, Preparation of Different Budgets- Budgetary control-Steps in

Budgetary Control – Zero Base Budgeting.

UNIT V (14 Hrs)

Marginal Costing - CVP Analysis and Break-Even Analysis, Managerial Applications of

Marginal Costing including transfer pricing -Significance and limitations of Marginal Costing.

Standard Costing - Meaning- suitability as a management tool- limitation- Variance Analysis-

Material and Labour Variances only

Distribution of Marks Theory 20% and Problems 80%

Text Book

Sl.No. Author Name Title of the book Publishers Year and

Edition

1 Sharma R.K

Sashi K.Gupta

Neeti Gupta

Management

Accounting

Kalyani

Publishers

Reprinted

2016, IV

edition

Books for Reference

Sl.No. Author Name Title of the book Publishers Year and

CO

Number


Level

CO1 Find and Apply tools and techniques used to plan, control and make

decision K1, K3

CO2 Prepare budgets and demonstrate budget control techniques K2, K3

CO3 Illustrate and Build the knowledge of break-even analysis and profit

maximization K2,K3

Edition

1 Jain and Narang Cost and Management

Accounting

Kalyani

Publishers

2013, 21st

Edition

2 Maheswari S.N Management

Accounting

Sultan Chand and

Sons

2013,

Reprint

3 Reddy T.S and

Reddy H.P

Management

Accounting

Margham

Publications

2013, VIII

Edition

Course Designers

1. Dr.G.Kavitha – Department of Commerce

2. Dr.S.Sujatha - Department of Commerce

Preamble

To state the laws relating to income tax and procedures.

To equip the students with revised provisions of The Income Tax Act of 1961.

To lay down a foundation for computing gross total income, rebate and the total tax

liability of an individual.

Prerequisite

Basic knowledge in accountancy and tax related concepts

Course Outcomes




CO1 S S L L L

CO2 S S L M M

CO3 S M M L L


Syllabus

UNIT I (17 Hrs)

The Income Tax Act - Definition of Income - Assessment Year - Previous Year -

Assessee – Types of Assessee - Scope of Income - Charge of Tax - Residential Status –

Exempted Incomes- Incomes which do not Form Part of Total Income - Tax Rates.

UNIT II (18 Hrs)

Computation of Income from salaries – annual accretion – allowances, perquisites and

their types and treatment – Profits in lieu of salary and exempted profits – Deductions U/S 16

UNIT III (17 Hrs)

CM16C12 INCOME TAX Category L T P Credit

Core 86 4 - 4

CO

Number


Level

CO1 Examine the basic concepts of schedule of rates of tax, tax liability,

penalties and prosecution K1

CO2 Explain the total taxable income of an assessee K2

CO3 Apply and practice the computation of total income K3

Income from House property – Determination of Annual value – Deductions out of

annual value - Profits and Gains of Business or Profession - Meaning of Business or Profession -

Computation of Profits and Gains of Business or Profession of an Individual- Expenses

Expressly Allowed -Expenses Expressly Disallowed.

UNIT IV (17 Hrs)

Income from Capital Gains - Computation of Capital Gains-Income from Other Sources -

Computation of Income from Other Sources.

UNIT V (17 Hrs)

Set off and Carry Forward Set off losses – Deductions to be made in computing Total

Income – Computation of Gross Total Income - Assessment of Individuals. Introduction to e-

Filing.

Note: 20% theory and 80% problems

Text Book

Sl.No. Author Name Title of the Book Publisher Year and Edition

1. Gaur V.P. and

Narang D.B.

Income Tax and Practice Kalyani Publishers Current Edition

Reference Books

Sl.No. Author Name Title of the Book Publisher Year and Edition

1. Dinkar Pagare Income Tax and

Practice

Sultan chand &

Sons

Current Edition

2. Mehrothra Income Tax and

Practice

Sultan chand &

Sons

Current Edition

Course Designers

1. Dr.L.Nithya – Department of Commerce (e-com & SF)

2. Dr.P.Aiswarya – Department of Commerce (e-com & SF)

Preamble

To understand the students about the functioning of Indian financial markets and its

institutions

To classify the methods of financing and the key role played by Financial Institutions,

Brokers and Speculators in Financial Markets.

Prerequisite

Basic knowledge of Indian Financial Market

Course Outcomes


FS16C13 FINANCIAL MARKETS AND

INVESTMENT BANKING


CORE 71 4 - 4

CO

Number


Level

CO1 Understand the Concepts of Indian financial markets and Institutions K1

CO2 Classify and associate financial markets in India K2

CO3 Illustrate and apply the Financial Market Techniques K3



CO1 S M S S M

CO2 S S L S S

CO3 S M S M M


Syllabus

UNIT I (14 Hrs)

Indian Financial System: Functions - financial Assets. Financial Market – Meaning –

Importance – Functions - Classification of Financial Market. Capital Market: Role of Capital

Markets – Functions – Capital market instruments. Money Market: Importance - Money market

instruments – Debt Market - Types of bonds. (Recent Trends in capital market in India)*

UNIT II (14 Hrs)

New Issue Market – Meaning – Function. Relationship between New Issue Market and

Stock Exchange – Methods of Floating New Issues – General Guidelines for New Issue –

Principal Steps of a Public Issue – Instruments of Issue – Recent Trends in New Issue Market –

Advantages of Primary Market. Secondary Market - Introduction – functions. Brokers:

Functions of brokers – Kinds of Brokers and their assistants – Speculators - Kinds of Speculators

– Trading Vs Investments.

UNIT III (15 Hrs)

Stock Exchange - objectives – functions - Methods of Trading in Stock Exchanges. SEBI

– Objectives – Functions. Role of SEBI Fair market practice and Investor Protection - *Recent

Trends and developments in Security market*. Indian Stock Exchange: objectives – functions.

NSE - Online Trading – BSE - OTCEI- Primary, Secondary, Book Building & buying back of

shares.

UNIT IV (14 Hrs)

Investment Institutions in India: UTI- Objectives – Functions of UTI, ICICI- Objectives,

Functions – Features – IDBI - Functions – IDBI Assistance – Development activities of IDBI -

IFCI- Functions – Activities of IFCI – SFC – Objectives – Functions - SIDC - Functions – EXIM

- Objectives – Functions - Commercial Banks - role and functions.

UNIT V (14 Hrs)

Foreign Exchange Market: Introduction – Trading in Foreign Exchange Market – Impact

of Technology on Trading – Speculation – Foreign Exchange Rates – Market Makers –

Libralised Exchange Rate Management System – Unified Market Determined System. Cross

Currency Options – Committee on capital account convertibility – Relationship between

Exchange and Money Markets. Currency Arbitrage – Nominal, Real and Effective exchange

rates.

Text Book

S. No. Author Name Book Name Publisher Year and edition

1 Gordan, E

Natarajan. K

Financial markets

and services

Himalaya

Publishing House

2016 & New

Edition

Reference Books

S. No. Author Name Book Name Publisher Year and edition

1 Avadhani. V.A. Marketing of

Financial Services

Himalaya

Publishing House

2015 & Revised

Edition

2 Dr. Gurusamy. S Financial markets and

Institutions

Tata McGraw

Hill Publishing

Co. Ltd

2015 & 4th

Edition

3 Varshney P.N. &

Mittal D.K.

Indian Financial

System

Sultan Chand &

Sons

2014 & 12th

Revised Edition

4 HR Machiraji Indian Financial

System

Vikas Publishing

House Pvt. Ltd.

2015, Revised

Edition.

Course Designers:

1. S.Sangeetha

2. S.Kirubadevi

Preamble

To familiarize the fundamental concept of Indian Contract Act.

To provide an insight into the different types Contracts and its rules and regulations

To provide comprehensive understanding of rights, duties and responsibilities of the

parties entering into business dealings.

Prerequisite

Basic knowledge of business and agreement

Course Outcomes




CO1 S L M S M

CO2 M S M S S

CO3 S M M S S


FS16E01 BUSINESS LAW Category L T P Credit

ELECTIVE 71 4 5

CO

Number


Level

CO1 Understand the importance and principles of Indian Contract Act K1

CO2 Classify and interpret the various types of contracts K2

CO3 Familiarize the procedures for entering into a contract K3

Syllabus

UNIT I (14 Hrs) Indian Contract Act 1872 – Meaning of Contract – Definition – Obligation & Agreement

– Nature of Contract & Classification – Essential Elements of Valid Contract – Offer &

Acceptance – Consideration.

UNIT II (14 Hrs)

Capacity – Free Consent: Coercion, Undue influence, Misrepresentation and mistake.

Legality of Object: Agreements opposed to public policy- exceptions - Void Agreements.

UNIT III (15 Hrs)

Contingent contracts- Performance of Contract: offer to perform-contracts which need

not be performed-persons to perform the contract- time and place of performance. Discharge of

Contract – modes of discharge.

UNIT IV (14 Hrs)

Remedies of Breach – Principles for Awarding Damages: Liquidated damages and

penalty – payment of interest - Quasi Contract.

UNIT V (14 Hrs)

Sale of goods Act 1930-Contract of Indemnity & Guarantee – Rights of Surety –

Discharge of Surety - Bailment & Pledge – Rights and duties of Bailor and Bailee – (Rights and

Liabilities of Finder of Lost Goods- Rights and duties of pawnor and pawnee)*

*Self study

Text Book


edition

1 Kapoor N.D Mercantile Law Sultan Chand 2017 Edition

Reference Books


edition

1 Kapoor N.D Business Law S.Chand& Co ltd 2014 Edition

2 Tulsian Business Law Tata McGraw-

Hill

2017 3rd

Edition

Preamble

To provide an insight into the ethical aspects in all areas of business, including

global business.

To provide comprehensive understanding of different types of business ethics, duties and

responsibilities of investor and dealing with corporate.

To study the principles and mechanisms of Corporate Governance and also international

corporate governance.

Prerequisite

Basic knowledge of business and government policies

FS16E02 CORPORATE GOVERNANCE Category L T P Credit

ELECTIVE 71 4 5

Course Outcomes




CO1 S M M S M

CO2 S S M L S

CO3 S M M S L


Syllabus

UNIT I (14 Hrs)

Corporate Governance – Introduction – People Orientation of Public Governance-

Different Systems in Public Governance- Structure of Public and Corporate Governance-

Comparison between Corporate Governance and Public Governance- *History of Corporate

Governance *– Concept of Corporate Governance & Stakeholder.

UNIT II (15 Hrs)

Corporate Governance Mechanism and Overview – 4 P’s of Corporate Governance-

Wealth Creation, Management and Distribution – Disclosure in Offer Documents- Clause 49.

Principles of Corporate Governance – Introduction – OECD Principles of Corporate Governance

– Annotations to the OECD Principles of Corporate Governance. – Issues Related to Corporate

Governance- Introduction – Need for Good Corporate Governance- *Role and Responsibilities

of Investors- Competency and Training*

UNIT III (14 Hrs)

Decision System- Role of the Directors and Management – The Board Performs its

Oversight Function- Relationships with Stockholders and other Constituencies- Systemic

Problem of Corporate Governance- Introduction and History- Code of Business Conduct- Code

of Business Ethics. – Corporate Social Responsibility- Introduction – Implementation Generate

Business Benefits.

UNIT IV (14 Hrs)

Codes and Guidelines- Guidelines for Person in charge – Duties and Responsibilities of

Person in charge- General Code of Corporate Governance- Guidelines- Rules and Regulations.

International Corporate Governance –Germany – France- United Kingdom- USA- Corporate

Governance in leading Indian Companies.

UNIT V (14 Hrs)

Ethics – Meaning, Definition, Objectives, Sources, Types – Ethics and Business– Need,

Importance, Nature, Scope and Objectives – Myths about Business Ethics - Ethics and the

Organisation -Running an ethical business. Ethics in Production and Operations Management –

Ethics in Finance Specific laws that affect retailers. Ethics in global business – Ethical

International decision-making methods – Corporate Responsibility and the environment.

*Self study

CO

Number


Level

CO1 Understand the importance and principles corporate business K1

CO2 Classify and interpret the various types of ethics in business/corporate

business K2

CO3 Acquainted the procedures and ethics of corporate governance K3

Text Book


edition

1 Murthy CSV Business Ethics,

Text and Cases

Himalaya

Publishing

House

2014 Edition

Reference Books


edition

1 Joseph W Weiss Business Ethics , A

Stakeholder and Issues

Management Approach

Thomson (

South-Western )

2014 edition

2 Kesho, Prasad Corporate Governance New Delhi :

Prentice Hall

India

3rd

Ed, 2015

SEMESTER V – PART – III

ADVANCED LEARNERS COURSE – SELF STUDY PAPER

FS16AC1

CUSTOMER RELATIONSHIP

MANAGEMENT


ALC - - - 5

Preamble

To know CRM and e-CRM Concepts.

To integrate the CRM with ERP and Data Warehouse.

To understand the CRM Process.

Course Outcomes


Co No. Co Statement Knowledge Level

CO1 Determine the concept of CRM and its process. K3

CO2 Be an Expertise in CRM Implementation and

integrate CRM with ERP systems.

K4


Cos Po1 Po2 Po3 Po4 Po5

CO1 S L M L S

CO2 S M M L S


Syllabus

UNIT I

Introduction and significance of CRM-Benefits-CRM strategies for building relationship-

the emerging trends and issues –CRM in the Internet ERA- CRM issues and problems.

UNIT II

e-CRM: CRM to E-CRM- Differences- Web experience- Market dynamics relating to

CRM- Need to adopt E-CRM- Basic requirements- Three dimensions –Customer interaction-

Problems with E-CRM solutions – E-CRM tools.

UNIT III

CRM process: Introduction and objective of a CRM process- CRM Business

transformation-CRM Implementation- The warnings of implementation-A frame work fort

successful CRM- Implementing CRM: A step by step process.

UNIT IV

Integration of CRM with ERP systems: Benefits of ERP – Supply Chain Management

(SCM) – Supplier Relationship management (SRM) – Partner Relationship Management (PRM).

UNIT V

Integration of CRM with data warehouse – Data Mining concepts - Data Analysis:

Market Basket Analysis (MBA) - Click Stream Analysis, personalization and collaborative

Filtering.

Text Book


publication

1 Peeru

Mohammed.H,

Sagadevan.A

Customer

Relationship

Marketing: A step by

step approaches

Vikas Publishing

House

1st Edition,

2013

Reference Books:


publication

1 Venkata Ramana.V

&

Somayajulu.G

Customer

Relationship

Management: A key

to Corporate Success

Excel Books Current

Edition

2 Sheth, Parvatiyar,

Sha

Customer

Relationship

Management:

Emerging Concepts,

Tools

and Applications

Tata Mc Graw Hill

Publishing Ltd

1st Edition,

2010

SEMESTER V – PART – III


FS16AC2 HUMAN RESOURCE

MANAGEMENT


ALC - - - 5

Preamble

To enable the students to acquire knowledge on Human Resource Management in

General.

To understand the concept of Placement and Induction.

To understand the Environment of HRM.

Course Outcomes



CO1 Determine the concept of CRM and its process. K3

CO2 Be an Expertise in CRM Implementation and

integrate CRM with ERP systems.

K4



Co1 S L M L S

Co2 S M M L S


Syllabus

UNIT I

Human Resource Management – Nature and Scope of the HRM – Managerial and

Operating Functions – Difference between Personnel management and HRM – Human Resource

Planning – Recruitment – Selection – Methods of Selection – Use of various Tests – interview

techniques in Selections.

UNIT II

Placement and Induction – Training – Methods – Techniques – Identification of Training

Needs –Development – Methods – Performance Appraisal – Methods – Promotions and

Transfers

UNIT III

Remuneration – Factors determining remuneration – Components of Remuneration –

Incentives – Benefits – Motivation – Welfare and Social Security Measures

UNIT IV

Collective Bargaining – Workers participation in Management – Types – Quality Circles

– Management by Objectives – Environment of HRM – HRM as a Profession.

UNIT V

Human Resource Audit – Nature – Benefits – Scope – Approaches

Text Book


publication

1 Shashi K.Gupta and

Rosy Joshi

Human Resource

Management

Kalyani Publishers 5th

Edition,

2012

Reference Books:


Edition

1 Dwivedi R.S Human Resource

Management

Vikas Pub House -

Noida

2010 Edition

2 Gary Dessler

Human Resource

Management

Prentice Hall Of

India

13th

Edition,

2012

SEMESTER - VI

Preamble

To provide an in depth study of the Cost Accounting Principles and Techniques for

identification, analysis and classification of cost components

To Explain the basic concepts and processes in determination of cost of products and

services

To facilitate managerial decision making process

Prerequisite

Knowledge on Classification of Material, Labour and Overheads

Course Outcomes


CO

Number


Level

CO1 Understand and explain the conceptual framework of Cost Accounting K1 & K2

CO2 Familiarize concept and role of cost accounting in the business

management of manufacturing and non-manufacturing companies K2

CO3 Provide an in depth knowledge on cost ascertainment.

And to identify the areas of application of costing techniques. K3



CO1 S S S S S

CO2 S S S S S

CO3 S S S S S

Syllabus

Unit I (18 Hrs)

Cost Accounting – Definition, Meaning & Scope – Relationship of Cost Accounting with

Financial Accounting and Management Accounting – Methods of Costing – Cost Analysis,

Concepts and Classifications – Elements of Cost, Preparation of Cost Sheet and Tender –

Costing as an Aid to Management – Limitations and Objections Against Cost Accounting -

Reconciliation of Costs and Financial Accounts.

Unit II (17 Hrs)

Materials – Purchasing of Materials, Procedure and Documentation Involved in

Purchasing – Requisitioning for Stores – Methods of Valuing Material Issues – Maximum,

Minimum & Re-ordering Levels – EOQ – Perpetual Inventory.

Unit III (17 Hrs)

Labour – Systems of Wage Payment, Idle Time, Control Over Idle Time – Labour

Turnover

Unit IV(17 Hrs)

Overhead – Classification of Overhead – Allocation and Absorption of Overheads.

Activity Based Costing.

CM16C14 COST ACCOUNTING Category L T P Credit

CORE 86 4 - 4

Unit V(17 Hrs)

Process Costing – Features – Process Losses, Waste, Scrap, Normal Process Loss,

Abnormal Process Loss, Abnormal Gain and Inter-process Profit (Excluding Equivalent

Production) – Accounting for Joint and By-products.

Distribution of Marks: Theory 20% and Problems 80%.

Text Book

S.

No


Publication

1. Jain and Narang Cost Accounting Kalyani Publishers Reprint2015

Books for Reference

S.

No


Publication

1. Pillai R.S.N and

Bagawathi

Cost Accounting S Chand & co 2015ed

2 Maheswari. S N Principles of Cost

Accounting

Sultan Chand & sons Reprint 2016

Course Designers

1. Dr.G.Kavitha-Department of Commerce

2. Dr. C. Gomathy – Department of Commerce

Preamble

To be familiar with the concepts of security market and types of analysis.

To provide the use of own approach to valuation and portfolio management

techniques.

Prerequisite

Basic knowledge of Security Market

Course Outcomes




CO1 S M S S S

CO2 M L S S M

CO3 S M S M S


FS16C15 SECURITY ANALYSIS AND

PORTFOLIO MANAGEMENT

CATEGORY L T P CREDIT

CORE 86 4 - 4

CO

Number


Level

CO1 Understand the Concepts of Investment programme, Risk and Returns K1

CO2 Categorize and correlate various Investment Alternatives K2

CO3 Exemplify and apply the Portfolio Management Techniques K3

Syllabus

UNIT I (17 Hrs)

Investments: Nature and scope-Investment and Speculation – Investment and Gambling –

Investment and Arbitrage – Real and Financial Assets – Important of Investment – Factors

favorable for Investment – Investment Media - Feature of an investment programme -

Investment Process.

UNIT II (17 Hrs)

Returns - Risk: Risk Classification – systematic, unsystematic risk Measurement -

investor’s attitude towards return and risk. Returns – Measurement of Returns – Traditional

Techniques – Modern Technique – Holding period yield. Investment Alternatives: Investor

Classification - Life insurance, investment in units, investment in land, Gold, Silver, Diamonds,

Stamps and Antiques.

UNIT III (17 Hrs)

Fundamental Analysis: Economic analysis - Industry analysis – Company Analysis –

Company Financial Statement – Ratio relevant for equity shareholders (simple problems) –

Economic Value Added (EVA) – Fundamentals Valuation Models. Technical Analysis:

Assumptions – Dow Theory Charts and Signals – Technical Indicators.

UNIT IV (17 Hrs)

Efficient Market Theory: Efficient Market Hypothesis – Weak Form – Semi Strong form

- Strong form of Market - Empirical Analysis. Portfolio Analysis: Traditional Vs Portfolio

Analysis - The Rationale for Diversification of Investments. Markowitz’s theory – Efficient

Frontiers – Sharpe’s Single Index Model – Sharpe’s Optimal Portfolio (Simple Problems Only).

UNIT V (18 Hrs)

Portfolio Selection International Diversification: Importance of Beta – Capital Market

Theory – Capital Asset Pricing Model – Security Market Line – Limitations of CAPM Model –

Distinction between Capital Market Line and Security Market Line – Validity of CAPM

Model(Simple Problems). Techniques of Portfolio revision: Formula Plans- Constant Rupee

Value – Constant Ratio – Variable Ratio – Rupee Cost Averaging.

* Self Study

Distribution of Marks: 80% Theory and 20% Problems

Text Book

Sl.No. Author Name Title of the

book

Publisher Year and edition

1 Investment Management

Security Analysis &

Portfolio Management

Preeti Singh Himalaya

Publishing House

2017 & 19th

edition

Reference Books

S.

No

Author Name Title of the book Publisher Year and edition

1 Security Analysis &


Kevin .S PHI Learning

Private Limited

2013 & 10th

Edition

2 Investment Management K. Bhalla S. Chand

Publishers

2017 & 19th

Edition

3 Portfolio Management Prasanna

Chandra

Tata MC Graw

Hill Publishers

2017 & 5th

Edition

4 Security Analysis &


Punithavathy

Pandian

Vikas Publishers 2013 & 2nd

Edition

Course Designers:

1. S.Sangeetha

2. K. Pavithra

Preamble

To understand the various types of financial services and products

To understand the marketing environment for Financial Products & Services.

Prerequisite

Basic Knowledge about Financial Services.

Course Outcomes




Syllabus

UNIT 1 (14 Hrs)

Introduction to Financial Services Marketing– Marketing Environment – Market

Analysis – Marketing Research - Strategic Marketing Planning Product strategies – Strategies

Marketing Models. Marketing Strategies: Pricing strategies – Distribution strategies – Promotion

strategies -Consumer and Organizational Behavior

UNIT II (14 Hrs) Marketing Planning and Control – Market Segmentation-– Segmentation and Targeting –

Positioning- Benefits of Segmentation and targeting-Successful segmentation-Approaches to

FS16C16 MARKETING FOR FINANCIAL

SERVICES


CORE 71 4 - 4

CO

Number CO Statement

Knowled

ge Level

CO1 To Understand the marketing strategies for financial services K1

CO2 To determine the Pricing methods for financial products. K2

CO3 To Understand the Customer Service in Banks K3

Cos PO1 PO2 PO3

CO1 S M M

CO2 S M S

CO3 M S S

segmenting consumer markets and business-to- business markets-Targeting strategies-

Segmentation in digital world.

UNIT-III (15 Hrs)

Marketing Strategy for Financial Services-· Product Management and New Product

Development-Managing Service Encounters – *Integrated Service Management *– Product

Elements. Distributing Services Product Management- Managing Existing Product lines-New

product development. Promotion-Forms of Promotion- New communication tools – Online

Marketing.

UNIT-IV (14 Hrs)

Pricing- Role and characteristics of Pricing-Challenges of pricing for financial services-

Pricing strategy and promotional pricing Distribution. Distribution: Distinguish features-

Distribution Channels-Advertising-Sales Function in Financial Services- Building, Maintaining

and Sustaining the Financial Services Brand.

UNIT-V (14 Hrs)

Marketing at Branches-Marketing of Retail Banking Products- Wealth management-

Marketing for Corporate Clients-Bank Marketing in Rural Areas- Customer Service in Banks-

Financial Services Marketing Organizations.-Customer Relationship Management in Banks.

*Self Study

Text Book

Sl.No. Author name Title of the book Publisher Year &Edition

1 Aradhani Marketing of Financial

Services

Himalaya

Publications

2015, VI Edition

Reference Books


publication

1 Dr.Dhananjay Bapat Marketing of Financial

Services

Wiley 2014

2 Sangeeta Arora Marketing Financial

Services

Deep and Deep

Publications

2015

3 Christine Ennew,

Trevor Watkins and

Mike Wright

Marketing Financial

Services

Taylor & Francis 2014

Course Designers:

1. C.Anithamary

2. S.Kirubadevi

Preamble

To acquaint the students about the various types of mutual fund avenues.

To endow an insight into mutual funds and performance of mutual funds in India.

To be acquainted with the concept of Mutual Fund and SEBI guidelines for Mutual

Funds

Course Outcomes


FS16C17 MUTUAL FUND MANAGEMENT Category L T P Credit

CORE 71 4 - 4

CO

Number


Level

CO1 Exposes students to operational, Investment and evaluation aspects of

mutual funds K1

CO2 Identify various strategies for the investor in mutual funds K2

CO3 Comprehend the Performance of various company’s Mutual Funds K3



CO1 S M M S S

CO2 S S S S M

CO3 S M S L S


Syllabus

UNIT I (14 Hrs) Introduction: Origin, meaning and growth of Mutual Funds in India - Structure in India -

(Sponsors, Trust, AMC and Custodians of Mutual Funds), Role of AMC, Registrars, Agents –

AMFI (Association for Mutual Fund Investor) -Objectives of AMFI - *Advantages of Mutual

Funds* - Operation of the fund - Fund Units Vs shares – NAV (Net Assets Value) - Entry and

Exit Load – Direct Investment and Investment through advisors/brokers of mutual funds.

UNIT II (14 Hrs) Mutual Fund Products and Features: Systematic Investment Plan (SIP), Systematic

Transfer Plan (STP), Systematic Withdrawal Plan (SWP). Types of Mutual Funds- Equity Funds:

Definition - features of Equity funds - Types of Equity Schemes - Index Fund, Large Cap Funds,

Mid Cap Funds, Sectoral Funds, Arbitrage funds, Multicap funds, Quant funds, P/E Ratio fund,

International Equities Fund, Growth Schemes.

UNIT III (15 Hrs) Gold Exchange Trade Funds (ETFs): Introduction - Features, Working of ETFs, Market

Making with ETFs, Creation Units, Portfolio Deposit and Cash Component - Debt Funds:

Features - Pricing of Debt Instrument - Debt Instrument Schemes, ( Fixed Maturity Plans,

Capital Protect Funds, Gilt Funds, Balanced Funds, MIPs(Monthly Investment Plans), Child

Benefit Plans) - Liquid Funds: Features - Floating Rate Scheme, Portfolio of Liquid funds.

UNIT IV (14 Hrs)

Mutual Funds in India – Other Mutual Funds – Selection of a Fund- Investors Protection

and Mutual Fund Regulation: Investors Rights – Facilities available to Investors – Selection of a

Fund Regulations and Investors protection in India. SEBI (Mutual Funds) (Amendment)

Regulations, 2017.

UNIT V (14 Hrs)

Evaluation of Performance of Mutual Funds: Risk - Types of Risk involved in mutual

fund Investment - Interest Rate Risk, Credit Risk, Inflation Risk, Systematic Risk Vs

Unsystematic Risk-Currency risk-Liquidity risk -Financial analysis of companies - Fund

performance, Measuring return, Measuring risk, Risk-adjusted return - Comparing fund

performance with a reference to standardized performance systems, Limitations of performance

measurement and evaluation.

*Self study

Text Book


Edition

1. K.G. Sahadevan

and M.Thripairaju:

“Mutual funds, data

interpretation and

Analysis”

Prentice Hall of

India

2017

2. Gordan and

Natarajan


Services

Himalaya

Publishing

House

2015

Reference Books


edition

1 Dr.JosephAnbarasu,

Boominathan.V.K,

Manoharan.P and

Gnanaraj.G

Financial Services SulthanChand

2014

2 Dr.Gurusamy.S Financial Services Tata McGraw

Hill Publishing

2nd

Edition,

2016

3 Fredman and Wiles: How Mutual Funds work Prentice Hall of

India

2016

Course Designers:

1. G.Indrani.

2. S.Kirubadevi.

FS16E03 STRATEGIC MANAGEMENT


ELECTIVE 71 4 5

Preamble

To acquire an executive level perspective and strategy formulation and implementation.

To provide conceptual components of the entire strategy management process.

Prerequisite


Course Outcomes


CO

Number CO Statement

Knowledge

Level

CO1 Determine and understand the concept strategic management K1

CO2 Categorize the importance of scanning environment and

technology management K2

CO3 Evaluate the diversification techniques in global level K3


COs PO1 PO2 PO3

CO1 S S S

CO2 S M S

CO3 M M S


Syllabus

UNIT I (14 Hrs)

Strategic Planning and Strategic Management: Strategic, Operational and Tactical

Planning Evolution of Strategic Planning – Level of Strategic planning – Elements of Strategy.

Strategic Management Process - Mission & Vision of the firm – Hierarchy of strategic Intent –

Critical Success Factors.

UNIT II (14 Hrs)

Environmental and Resources Analysis: Environment Analysis – Components of

External and Internal Environment – Environmental Scanning. Industry Analysis – Introduction

– A Framework for Industry Analysis – Michael Porter’s Analysis – Usefulness of Industry

Analysis. Competitive Analysis: Introduction – Sources – Interpreting five forces model –

Strategic Groups – Competitor Analysis.

UNIT III (15 Hrs)

Strategy Formulation and Choice: Corporate level strategy – Introduction – The Balance

Score Card – Grand strategies – Growth and Expansion Strategy – Diversification Strategy –

Stability strategy – Retrenchment strategy – Combination strategy. Competitive cost dynamic –

Expertise curve – BCG approach –Importance of scanning environment SWOT analysis –

strategy and technology – Technology management - In house development of technology –

Acquisition and absorption of technology.

UNIT IV (14 Hrs)

Diversification – Mergers and acquisition – Turnaround management – Implementation

of strategy – Evaluation and control of strategy – Strategies for globalization.

UNIT V (14 Hrs)

Social Audit: Introduction – need for social audit – approaches to social audit – scope

and objectives – Types of Social Audit – Social Audit difficulties. Compulsion for Indian

companies to go global – Indian competitive advantage as a nation*.

* Self Study

Text Book


Edition

1 VSP. Rao &

V. Hari Krishna

Strategic Management Excel Books 2014 & New

Edition

Books for Reference


Edition

1 Srinivasan. R Strategic Management PHI Learning Pvt. Ltd. 2014 & 5th

Edition

2 Subba Rao. P Business Policy and

Strategic Management

Himalaya Publishing

House

2010 & 2nd

Edition

3 Fred R. David Strategic Management PHI Learning Pvt. Ltd. 2010 & 12th

Edtion

Course Designers

1. G.Indrani.

2. S.Sangeetha

Preamble

To provide an in depth knowledge of the various provisions of indirect taxation

To know the various types of indirect taxes like, excise duty, customs duty, production

linked tax, and Value Added Tax

To identify situations where input tax credit is available

Prerequisite

Basic Knowledge on Taxation

Course Outcomes




CO1 S S S S M

CO2 S S S S M

CO3 S S S S M


Syllabus

Unit I (14 hrs)

Indirect Taxes – Introductory Concept: Introduction -Importance -Meaning – Definition -

Characteristics -Objectives -Canons of Taxation -Impact Shifting and Incidence of Tax -

Classification of Taxes- Advalorem and Specific Duties - GST in India. Basics of Goods and

Services Tax: Introduction - GST Law – GST Levy -Features of GST -Taxes Subsumed under

Goods and Services -Benefits of Goods and Services Tax -GST Rate Structure -Types of

Supplies under GST in India

Unit II (14 hrs)

Levy and Collection of Cost:-Introduction - GST – Supply - Levy and Collection –

concept of supply - Composite and Mixed Supplies - Composition Levy-Reverse Charge

Mechanism - Place of Supply of Goods and Services:-Introduction-Importance -Time of Supply

of Goods And Services:-Introduction -Importance of time of supply in GST -Rules for

Determination of Time of Supply -Time of Supply of goods -Time of Supply of services

DA16E04 INDIRECT TAXATION Category L T P Credit

CORE 71 4 - 5

CO

Number


Level

CO1 Understand the basic principles underlying the Indirect Taxation

Statutes K1

CO2 Identify and analyze the procedural aspects under different applicable

statutes related to indirect taxation K2

CO3 Examine the concepts used in indirect tax, assessment, powers, duties,

offences, penalties etc. K2,K3

Unit III (15 hrs)

Valuation of Supply of Goods and Services: Valuation of supply -Transaction value -

Inclusion in value of supply -Elusive in value of supply -Valuation Rules. Input Tax Credit

under GST: -Introduction -GST – Solution for Double Taxation and Cascading -Input Tax Credit

– Salient Features of GST-Methods - Mechanism -Framework - Input Tax Credit in Special

Circumstance- Documents Required For Claiming -Utilization - Recovering Input Credit

Distributed In Excess. (Simple Problems only)

Unit IV (14hrs)

Procedures under GST-Introduction - Registration under GST -Tax Invoice, Credit and

Debit Notes-Accounting and Records-Filling of Returns. Integrated Goods and Services Tax Act

2017 – Introduction – Scope – Levy and Collection – Powers to Grant Exemption –

Determination of Nature of Supply – Inter State Supply – Intra State Supply – Place of Supply –

Zero Rated Supply

Unit V (14 hrs)

Introduction to Customs Law: -Introduction -Objectives - Scope. Customs Act 1962:

Legal Structure – Definition - Prohibitions on Importation and Exportation of goods - Levy and

Collection of Customs Duty -Taxable Event -Types of Customs Duty -Computation of Customs

Duty- Classification and Valuation of Goods Under Customs Law: Classification of Goods -

Customs Valuation

Distribution of Marks Theory 80%. and Problems 20%

Text Books

Sl.No. Author Name Title of the book Publisher Year and edition

1 Dr. R.

Parameswaran

Indirect Taxes GST and

Customs Laws

Kavin Publications 1st Edition, 2018

2 V. S. Datey GST Taxman’s

Publications (P) Ltd.

2017

Reference Books

Sl.No. Author Name Title of the book Publisher Year and

edition

1 Radhakrishnan P Indirect Taxation Kalyani publishers 2016, 4th

Edition

2

CA. Kamal Garg

Neeraj Kumar

Sehrawat

Beginner’s guide to

Goods & Services

Tax

Bharat Law House Pvt.

Ltd., New Delhi

2018

3 CA.R.Sathish GST Sri Sai Professional

Academy Publication

2017

Course Designers

1. Dr.B.Thulasipriya – Department of Commerce

2. Dr.C.Gomathy – Department of Commerce

SEMESTER VI – PART III


FS16AC3 PRINCIPLES OF MARKETING


ALC - - - 5

Preamble

To emphasize on the importance of marketing as a strategy for market

segmentation and for establishing a market share

To highlight the role of advertising and personal selling for increased turnover and

profitability

Course Outcomes



CO1 Determine the concept of marketing process and

marketing share

K3

CO2 To be an expertise in advertising and personal selling K4



Co1 L L M L S

Co2 S M M L M


Syllabus

UNIT I

Marketing - Definition of Market & Marketing – Classifications of Markets - Marketing

& Selling-Objectives & Importance of Marketing – Modern Marketing Concept.

UNIT II

Marketing Functions-Marketing Process-Classification-Functions of Exchange- Physical

Supply-Facilitating Functions-Standardization and Grading -AGMARK-BIS/ISI

UNIT III

Market Mix - Product Mix - Price mix - Market Segmentation - Promotion Mix-

Advertising and Personal Selling - Physical Distribution Mix - Functions-Types of Middlemen

UNIT IV

Consumerism- Need for Consumer Protection-Consumer Protection Act - Features-

Competition Act- Commission Act- RTI Act- Unfair and Restricted Trade Practices.

UNIT V

Consumer Behaviour-Meaning- Need for Studying Consumer Behaviour- Factors

Influencing Consumer Behaviour (excluding Theories)- Buyers Decision Making Process. New

Approaches in Marketing- Web-Based Marketing-E-Marketing-E-Retailing- Multi Level

Marketing- Tele Marketing- Planogram.

Text Book


publication

1 Rajan.N Nair,Sanjith

,Nair.R

Marketing Sultan Chand &sons Edition 7,

2010, 2012

Reference Books:


Edition

1 Chandrasekaran.K.S Marketing

Management

The McGraw Hill

Companies

2010 , 1st

edition

2 Pillai.R.S.N and

Bhagavathi

Modern Marketing

Principles and

Practice

Sultan Chand, New

Delhi

2011,5th

edition

SEMESTER VI – PART III


FS16AC4 BUSINESS COMMUNICATION


ALC - - - 5

Preamble

To enhance the student’s knowledge with regard to effective communication

To progress letter writing skills and business reports

Course Outcomes



CO1 Determine the elements of communication process K3

CO2 To interpret the report writing K4



Co1 L S L L S

Co2 S M M S M


Syllabus

UNIT I

Introduction to Communication – Objectives – Importance – Elements of Communication

process – Internal and External Communication – Media of Communication –Electronic media-

Barriers to Communication – Principles of Communication- Formal and Informal

Communication – Upward, Downward, Lateral and Diagonal Communication – Communication

network.

UNIT II

Essentials of Business Letters – Enquiries and replies – Orders and execution – Credit

and Status letters

UNIT III

Complaints and Adjustments- Collection letters- Circular and Sales letters – Application

Letters

UNIT IV

Report Writing – Importance of report – Types of business reports – Characteristics of

good report – Notice, Agenda and Minutes, Resolutions of company meetings.

UNIT V

Public Speaking – Conference and Committee – Essentials of effective conference –

Listening – Meaning, significance and obstacles.

Text Book


publication

1 Rajendra Pal &

Korlahalli.J.S

Essentials of

Business

Communication

Sultan Chand &

Sons, New Delhi

11th

Revised

Edition

Reference Books:


Edition

1 Jain

Omprakash.V.K ,

Biyani

Business

Communication

Sultan Chand &

Company Ltd,

New Delhi

2nd

Edition,

2013

2 Pillai.R.S.N &

Bagavathi

Modern Commercial

Correspondence

Sultan Chand &

Company Ltd,

New Delhi

1st Edition,

2013

SEMESTER III - JOB ORIENTED COURSE

MUTUAL FUNDS CERTIFICATION PROGRAM

SUBJECT CODE: JOB1754

Hours: 30

Objective:

To understand the concepts relating to Mutual Funds.

To enable the students to appear for NISM Certification in Mutual Funds

To provide them practical aspects of Mutual Funds concepts and Sales, to enhance their

employability skills

UNIT I (DL = 6 Hrs)

Introduction – Financial Services – Asset Classes – Mutual Funds – Concepts – Role of

Mutual Fund –Asset Management Companies (AMCs) - Introduction to Financial Planning and

Wealth Management - Types of Mutual Funds.

UNIT II (DL = 6 Hrs)

SEBI – Legal and Regulatory environment – Association of Mutual Funds in India

(AMFI) – Fund Structure and Constituents – NFO – Offer Document – other Scheme Documents

UNIT III (DL = 6 Hrs)

MF Schemes – Fund Management – MF Functioning - Operations in MF – Role of RTA,

Custodian, AMCs etc, NAV

UNIT IV (DL = 6 Hrs)

Scheme Selection – Risk and Return – Accounting and Taxation, Performance of Funds,

Selection of Funds for client profiles, Risk measurements

UNIT V (DL = 6 Hrs)

Fund Distribution and Sales Practices, Best practices in Industry, Wealth Managment,

MF in Banking.

Text Book


Edition

1. Gordan and

Natarajan


Services

Himalaya

Publishing

House

2015

Books for Reference


Edition

1 Dr.JosephAnbarasu,

Boominathan.V.K,

Manoharan.P and

Gnanaraj.G

Financial Services SulthanChand

2014

2 Dr.Gurusamy.S Financial Services Tata McGraw Hill

Publishing

2nd

Edition,

2016

3 Fredman and Wiles: How Mutual Funds

work

Prentice Hall of

India

2016

SEMESTER III - JOB ORIENTED COURSE

MUTUAL FUNDS CERTIFICATION PROGRAMME - PRACTICAL

Practicals – 30 Hrs

1. Concepts and Practical Implications -5 Hrs.

2. Interaction with AMCs / MF Distributor channels-5 Hrs.

3. Practical aspects of Sales process in MF-5 Hrs.

4. Selling skills in MF-5 Hrs.

5. Taxation in MF-5 Hrs.

6. Orientation for NISM examination-5 Hrs.

DATA ANALYSIS USING EXCEL AND R PROGRAMMING

SEMESTER III & IV

SKILL BASED SUBJECT

PAPER-I - INTRODUCTION TO FINANCIAL MODELING

SUBJECT CODE- SB17AM01

Objective:

To enable the students to construct spreadsheet for basic financial applications using

financial functions available in spreadsheet.

Credits: 4 Hours: 58

UNIT-I (DL 11 Hrs)

Introduction to Excel- The Excel 2007 window- Starting Excel- Navigating within a

worksheet- Entering data- Editing data- Inserting or deleting cells, rows and works sheet-

Formatting data- Hiding rows and columns- Keeping row and column headings in view.

UNIT –II (DL 12 Hrs)

Formulas- Creating a formula- Relative cell referencing- Absolute cell referencing-

Functions- Using AutoSum- The IF() function- Printing- Printing a worksheet- Charts-

Modifying a chart- Data manipulation- Sort- Filter

UNIT-III (DL 12 Hrs)

Introduction to Financial Modeling-Difference between a Spread Sheet and Financial

model. Types and purpose of financial model-Tools for financial modeling-Grouping-Goal

Seeking-Pivot Table-Macros.

UNIT-IV (DL 12 Hrs)

Financial Statements Modules Types-Links between the Financial Statements-Financial

Statement Impacts-Accounting Standards.

UNIT-V (DL 11 Hrs)

Income Statement Module-Balance Sheet Module-Cash Flow Statement Module-Direct

Cash Flow Statement Layout-Indirect Cash Flow Statement Layout.

Text Book

S.No Name of the Author Title of the Book Publication & Year of

Edition

1 Danielle Stein Fairhurst Using Excel for Business

Analysis: A Guide to Financial

Modeling Fundamentals

2012 Ed

John Wiley & Sons Inc

Publications

2 Chandan Sengupta Financial Modeling Using

Excel and VBA

2009 Ed

John Wiley & Sons Inc

Publications

https://www.bookdepository.com/publishers/John-Wiley-Sons-Inc

https://www.bookdepository.com/publishers/John-Wiley-Sons-Inc

DATA ANALYSIS USING EXCEL AND R PROGRAMMING

SEMESTER III&IV - SKILL BASED SUBJECT

PRACTICAL I – MODEL PRACTICAL LIST

FINANCIAL MODELING USING EXCEL

SUBJECT CODE- SB17AMP1


1. Preparation of Income Statement:

Input: Receipts & Payments. Functions to be used: Data validation, Audit Toolbar,

‘fx’ – functions, Conditional Formatting, Combo Boxes, Controls, Scenarios,

Goal Seek, Auto Correct.

Expected Output: Income Statement

2. Time Value of money:

Input: Cash Flows. Functions to be used: FV, NPER, PMT, PV, TYPE,

Expected Output: NPV, IRR, ROI

3. Estimating the share price:

Input: Share Prices. Functions to be used: Graph, Trend Setting.

Expected Output: Trend line

4. Calculation of Risk Adjusted Rate

Input: Share Prices.Functions to be used: CAPM Functions

Expected Output: Beta value and Trend line

5. Capital Rationing.

Input: Cash Flows.

Functions to be used: Solver Parameters

Expected Output: Ranking based on Pay-back period

6. Leverage

Input: Various Costs.

Functions to be used: Goal Seek.

Expected Output: DOL, DFL and DCL; BEP graph

7. Designing Capital Structure

Input: Summarized Income Statement.

Functions to be used: Goal Seek

Expected Output: EPS, EPS growth rate.

8. Inventory Management

Input: Inventory data. Functions to be used: Scenarios

Expected Output: EOQ, Max level, Min level, Graph.

9.Credit Policy

Input: Opening and Closing Receivables.

Functions to be used: Min, Max.

Expected Output: Aging Schedule

10.Cash flow Estimation

Input: Cash flows.

Functions to be used: Auto correct

Expected Output: Cash Budget

Note: Theory combined with problems using formulas are taught simultaneously in Computer

lab using MS Excel software.

FINANCIAL APPLICATIONS & MODELLING

SEMESTER V&VI - PAPER-II - FUNDAMENTALS OF FINANCIAL MODELLING

SUBJECT CODE-SB16FM02

Objective:

To enable the students to construct spreadsheet for basic financial applications using

financial functions available in spreadsheet.


UNIT-I (11 Hrs)

Network – Types - Internet Operations – Creation of Mail Id’s – Configuring Outlook

Express – e-Mail etiquette

UNIT-II (12 Hrs)

Financial Statements Format – Financial Functions – Pivot Table – Solver – Data Tables

– Statistical Functions

UNIT-III (12 Hrs)

Practical Accounting Applications – Financial Reporting – Annual Reports – Content of

Annual Report – Companies Act of 1956 - Corporate Governance - Accounting Standards –

Overview on IFRS (International Financial Reporting Standards)

UNIT-IV (12 Hrs)

Financial Statement Analysis - Depreciation – Methods of Depreciation - Management

Information Systems – Budget for Revenue and Costs

UNIT-V (11 Hrs)

Schedule VI – Balance Sheet – Statement of Profit & Loss A/C – Cash Flow Statement –

Other Financial Reporting Tools - Format of Revised Schedule VI

Books Recommended


edition

1 Galgotia Microsoft office BPB publications 2000,

V edition

2

Saravanakumar R,

Parameshwaran R

Jayalakshmi T

A Textbook of

Information

Technology

S.Chand Reprint 2010

3 Taxali-Tata R.K PC software for

windows made simple

McGraw Hill

Publications

Pvt.Ltd

1998,

I edition

4

Vikas Gupta

Comdex Business

Accounting with

MSExcel2010 and

Tally.ERP 9 Course Kit

Dreamtech 2011,

I edition

FINANCIAL APPLICATIONS & MODELLING

SEMESTER V&VI - PRACTICAL II –MODEL PRACTICAL LIST

FINANCIAL MODELLING

SUBJECT CODE: SB16FMP2


1. Preparation of Income Statement:

Input: Receipts & Payments. Functions to be used: Data validation, Audit Toolbar,

‘fx’ – functions, Conditional Formatting, Combo Boxes, Controls, Scenarios,

Goal Seek, Auto Correct.

Expected Output: Income Statement

2. Time Value of money:

Input: Cash Flows. Functions to be used: FV, NPER, PMT, PV, TYPE,

Expected Output: NPV, IRR, ROI

3. Estimating the share price:

Input: Share Prices. Functions to be used: Graph, Trend Setting.

Expected Output: Trend line

4. Calculation of Risk Adjusted Rate

Input: Share Prices.Functions to be used: CAPM Functions

Expected Output: Beta value and Trend line

5. Capital Rationing.

Input: Cash Flows.

Functions to be used: Solver Parameters

Expected Output: Ranking based on Pay-back period

6. Leverage

Input: Various Costs.

Functions to be used: Goal Seek.

Expected Output: DOL, DFL and DCL; BEP graph

7. Designing Capital Structure

Input: Summarized Income Statement.

Functions to be used: Goal Seek

Expected Output: EPS, EPS growth rate.

8. Inventory Management

Input: Inventory data. Functions to be used: Scenarios

Expected Output: EOQ, Max level, Min level, Graph.

9.Credit Policy

Input: Opening and Closing Receivables.

Functions to be used: Min, Max.

Expected Output: Aging Schedule

10.Cash flow Estimation

Input: Cash flows.

Functions to be used: Auto correct

Expected Output: Cash Budget

Note: Theory combined with problems using formulas are taught simultaneously in Computer

lab using MS Excel software.

Book Recommended:

S.No. Author Name Title of the book Publisher Year and edition

1 Bodhanwala.R.J Financial

Management using

Excel Spreadsheet

Taxmann

Publication

2010 3rd

ed.