SRI S. RAMASAMY NAIDU MEMORIAL COLLEGEsrnmcollege.ac.in/event_img/B.COM(CA).pdf · SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade

SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE

(An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

SATTUR- 626203

B.Com. (CA)

DEGREE COURSE

Syllabus and Regulations

Under

Choice Based Credit System (CBCS)

(Those who are joining in 2013 – 2014 and after)

REGULATIONS - 2013

SRNMC Regulation - 2013 Syllabus

Objectives

To equip the students with specific knowledge and skills for junior and middle

positions of responsibilities in industrial and commercial organizations.

To organize instructions on the lines of professional courses by adopting

participative methods of learning.

To assist the graduates in finding employment opportunities in business and

industry.

Eligibility for Admission

Candidates seeking admission to the B.Com Degree Course must have passed the

Higher Secondary Examination (should have studied Commerce and Accountancy in HSC)

of the Government of Tamil Nadu.

Duration of the Course

The duration of the course shall be three academic years comprising six semesters

with two semesters in each academic year.

Courses of Study

The Subjects of study for Commerce Degree Course shall consist of the following:

Part I: Alternative Subjects

Part II: English

Part III:

1. Core Subjects

2. Electives with three courses

3. Allied Subjects


Part IV:

1. Non Major Electives

2. Skill Based Subjects

3. Environmental Studies

4. Value Education

Part V:

Extension Activities.

Part I and II

Alternative Subjects and English Language Courses are 2 each in number.

Part III

The number of Core Courses shall be 17 and Elective Subjects shall be 3. Allied

Subjects cover 4 courses.

Part IV

The number of Non-major elective Courses shall be 2. A student shall have to choose

any two of the Non-Major Elective courses offered by other departments The number of Skill

based subjects shall be 6. Environmental Studies and Value Education Courses are 1 each in

number.

Part V

These should be carried out outside the class hours. All the students shall have to enroll

for NSS/NCC/Sports & Games or any other service organization in the College and shall

have to earn minimum hours of attendance to be prescribed by the college. A candidate shall

be awarded a maximum of 1 credit for Compulsory Extension Service.


Credits

The term ‘credit’ refers to the weightage given to a course, usually in relation to the

instructional hours assigned to it. The total credits, required for completing a B.Com Degree

Course is 140. The particulars of credits for individual components and courses are placed on

Table – 1.

Scheme of Examination

It is presented on Table 2.

Evaluation

The performance of a student is evaluated in terms of percentage of marks with a

provision for conversion to grade points. Evaluation for each course shall be done by a

continuous internal assessment by the concerned course teacher as well as by an end semester

examination which will be a written type examination of 3 hours duration and will be

consolidated at the end of the course. The ratio of the marks to be allotted to continuous

internal assessment and to end semester examination is 25:75 (i.e. Internal 25 marks and

External 75 marks). For practicals the ratio is 40:60. (i.e. Internal 40 marks and External 60

marks).

The components for continuous internal assessment are:

Two tests and their average ---15 marks

Seminar/Group Discussion --- 5 marks

Assignment --- 5 marks

Total ---25 marks


Pattern of Question Paper

The question paper may have 3 parts.

Duration of the external examination is 3hours.

Part A

Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks

(Two questions from each unit)

Part B

Five questions (either or type) 5 x 7 = 35 marks

(One question from each unit)

(Answers not exceeding two pages)

Part C

Three questions out of five 3 x 10 = 30 marks

(One question from each unit)

(Answers not exceeding four pages) ---------------

Total 75 marks

----------------

Part – IV

Contact Hours/ week : 2 hours

Duration of semester examination : 2 hours

Number of units in the syllabus : 3

Internal Marks : 25

External Marks : 75

Total Marks : 100


Question Paper Pattern (External)

Section-A

THREE Questions (either or type) 3 X 10 = 30 marks

(One Question from each unit)

Section-B

THREE questions out of FIVE

(Atleast one question from each unit) 3 X 15 = 45 marks

Total: 75 marks

Question Paper Pattern (Internal)

Same as in External

Passing Minimum

1. 40% of the aggregate (Internal + External)

2. No separate pass minimum for the Internal.

3. 27 marks out of 75 is the pass minimum for the External (Theory).

4. 21 marks out of 60 is the pass minimum for the External (Practical).


B.Com(CA)

Table -1: Course Pattern


Study Components Sem

I

Sem

II

Sem

III

Sem

IV

Sem

V

Sem

VI

Total

Hours

Total

Credits

Total

Papers

Total

Marks

Part-I Alternative

Subjects 6 (3) 6(3) - - - - 12 6 2 200

Part-II English 6 (3) 6(3) - - - - 12 6 2 200

Part-III

Core

Subjects

5(4)

5(4)

5(5)

5(5)

6(4)

6(4)

5(3)

6(4)

6(4)

5(3)

6(5)

6(4)

6(5)

6(5)

6(5)

6(4)

6(4)

96 72 17 1700

Elective Subjects - - 5(5) 5(5) 6(5) - 16 15 3 300

Allied Subjects-I 6(5) 6(5) - - - - 12 10 2 200

Allied Subjects-II - - 6(5) 6(5) - - 12 10 2 200

Part – IV

NME Courses - - 2(2) 2(2) - - 4 4 2 200

Skill based

Subjects 2(2) 2(2) - -

2(2)

2(2)

2(2)

2(2) 12 12 6 600

Environmental

Studies - - - - 2(2) - 2 2 1 100

Value Education - - - - - 2(2) 2 2 1 100

Part – V

Extension

activities - - - 0(1) - - - 1 - -

Total 30

(21)

30

(23)

30

(23)

30

(24)

30

(25)

30

(24)

180 140 38 3800


B.Com(CA)

Table – 2: Course Details and Scheme of Examination


SEMESTER - I

Course

Components Subjects Hrs/Week Credits

Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part I nrayh; gzpKiw 6 3 3 25 75 100

Part II English I 6 3 3 25 75 100

Part III

Core Subjects

Paper I

Business

Application

Programming

5 4 3 25 75 100

Paper II

Financial

Accounting I

5 4 3 25 75 100

Allied Subject I

Paper I

Business

Application

Programming

Lab I

6 5 3 40 60 100

Part IV

Skill Based

Subject

Paper I

Salesmanship 2 2 2 25 75 100

Total 30 21 600


B.Com(CA)



SEMESTER - II

Course


Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part I mYtyf

Kiwfs ; 6 3 3 25 75 100

Part II English II 6 3 3 25 75 100

Part III

Core Subjects

Paper III

MS Office 5 5 3 25 75 100

Paper IV

Financial

Accounting II

5 5 3 25 75 100

Allied Subject I

Paper II

Business

Application

Programming

Lab II

6 5 3 40 60 100

Part IV

Skill Based

Subject

Practical I

MS Office –

Lab

2 2 2 40 60 100

Total 30 23 600


B.Com(CA)



SEMESTER - III

Course


Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core Subjects

Paper V

Financial

Accounting III

6 4 3 25 75 100

Paper VI

Cost

Accounting

6 4 3 25 75 100

Paper VII

Visual

Programming

5 3 3 25 75 100

Elective Subject

Paper I

Visual

Programming –

Lab

5 5 3 40 60 100

Allied

Subject II

Paper I

Business

Statistics

6 5 3 25 75 100

Part IV

Non Major

Elective

Paper I

Business

Accounting

2 2 2 40 60 100

Total 30 23 600


B.Com(CA)



SEMESTER - IV

Course


Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core Subjects

Paper VIII

Financial

Accounting IV

6 4 3 25 75 100

Paper IX

Modern

Banking

6 4 3 25 75 100

Paper X

Database

Management

Systems

5 3 3 25 75 100

Elective Subject Paper II

DBMS - Lab 5 5 3 40 60 100

Allied

Subject II

Paper II

Business

Mathematics

6 5 3 25 75 100

Part IV

Non Major

Elective

Paper II

Business

Communication

2 2 2 40 60 100

Total 30 23 600


B.Com(CA)



SEMESTER - V

Course


Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core Subjects

Paper XI

Financial

Accounting V

6 5 3 25 75 100

Paper XII

Income Tax – I 6 4 3 25 75 100

Paper XIII

Internet and

Web

Technology

6 5 3 25 75 100

Elective Subject

Paper III

Web

Technology –

Lab

6 5 3 40 60 100

Part IV

Skill Based

Subject

Paper II

Information

Technology

2 2 2 25 75 100

Practical II

Tally–Practical 2 2 2 40 60 100

Environmental

Studies 2 2 2 25 75 100

Total 30 25 700


B.Com(CA)



SEMESTER - VI

Course


Exam

Hours

Int

Marks

Ext

Marks

Total

Marks

Part III

Core Subjects

Paper XIV

Financial

Management

6 5 3 25 75 100

Paper XV

Income Tax – II 6 5 3 25 75 100

Paper XVI

E-Commerce 6 4 3 25 75 100

Paper XVII

Project - Lab 6 4 3 - 100 100

Part IV

Skill Based

Subject

Practical III

Commerce

Practical

2 2 2 40 60 100

Paper III

Personality

Development

2 2 2 25 75 100

Value

Education 2 2 2 25 75 100

Total 30 24 700


SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

SATTUR – 626 203.

Department of Commerce (CA)

(For those who are joining in 2013-2014 and after)

SYLLABUS

Programme : B.Com(CA) Subject Code :

Semester : I No. of Hours allotted : 5 / Week

Part III : Core Subject- Paper I No. of Credits : 4

Title of the Paper : BUSINESS APPLICATION PROGRAMMING

Objectives:

To enrich the skill and knowledge in C programming and its features.

To implement business application problems using C.

Unit I

Overview of C – History of C - Importance of C - Basic Structure of C

program- Executing a C program – The Character set – C Tokens - Keywords and

Identifiers – Constants – Variables – Data types – Declarations – Operators and

Expressions.

Unit II

Managing Input and Output Operations – Reading a character - Writing a

character-Formatted Input-Formatted Output - Decision Making and branching

statements (Simple if- The if…else- Nested if - Else if ladder – Switch – Goto) –

Decision Making and Looping Statements (While - Do…while and for ) – Jumps in

loops.

Unit III

Arrays – Introduction – One dimensional arrays – Two-dimensional arrays –

Multi dimensional arrays – Dynamic Arrays- Character Arrays and Strings - Declaring

and Initializing string Variables -Reading Strings from Terminal - Writing Strings to

Screen - String Handling Functions.


Unit IV

Function – Introduction – Definition of functions – Return Values to their

types- Function Calls - Function Declaration – Category of functions - Recursion.

Unit V

Structures and Unions – Introduction - Defining a structure – Declaring

Structure variables - Accessing Structure members - Structure Initialization - Copying

and Comparing structure variable - Operations on individual members - Arrays of

structures - Arrays with in structures - Structures within Structures – Unions - Size of

structures - Pointers.

Text Book:

Title of the Book : Programming in ANSI C

Name of the author : E. Balagurusamy

Publisher : Tata Mc.Graw Hill Publishing Company Limited

Edition / Year : Third /2004

Unit-I

Chapter 1 (Sections 1.1 ,1.2,1.8 and 1.10)

Chapter 2 (Sections 2.1 to 2.13)


Unit – II





Unit – III


Chapter 8 (Sections 8.1 to 8.4 and 8.8)

Unit – IV


Unit – V :


Reference Book–1:

Title of the Book : Programming in C

Name of the author : D. Ravichandran

Publisher : New age International

Edition / Year : 1996

Reference Book–2:

Title of the Book : Let us C

Name of the author : Yashwant Kanetkar

Publisher : BPB Publications



SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE

(An Autonomous Institution Re-accredited with “A” grade by NAAC)

SATTUR - 626 203.

Department of Commerce(CA)

(Those who are joining in 2013-2014 and after)

SYLLABUS


Semester : I No. of Hours allotted : 5/week

Part III : Core Subject Paper - II No. of Credits : 4

Title of the paper : FINANCIAL ACCOUNTING- I

Objectives

To educate the learners about fundamentals of accounting

To make the learners become familiar with preparation of Bank reconciliation

statement and Final Accounts.

Unit–I: Fundamental Principles of Accounting

Definition – Accounting Principles – Double Entry System of Accounting –

Journal – Ledger – Trial Balance – Subsidiary Books – Errors and Rectification.

Unit –II: Final Accounts

Trading and Profit and Loss Accounting – Closing Entries – Balance Sheet –

Adjustment Entries – Loss of Stock by Fire - Goods Distributed as Free Samples -

Manager’s Commission – Manufacturing Account.

Unit – III: Bank Reconciliation Statement

Causes for Difference in Balance in the Bank Pass Book and Bank Column in

Cash Book – Preparation of Bank Reconciliation Statement Problems.

Unit – IV: Depreciation

Meaning – Purpose – Factors Involved – Methods – Straight Line Method,

Written Down Value Method, Annuity Method and Sinking Fund Method - Sale of

Assets – Change in the Method of Depreciation – Provision and Reserve.


Unit –V: Fire Insurance Claims

Meaning – Need – Loss of Stock Policy – Gross Profit Ratio – Average

Clause.

Text Book :

Title of the Book : Advanced Accountancy

Names of the author : T.S.Reddy & A.Murthy

Publisher : Margham Publications

Edition /Year : Second Revised Edition, 2011

Unit – I:

Page Number: 1.1 to 5.40

Unit – II:


Unit – III:


Unit – IV:


Unit – V:



Reference Book -1:

Title of the Book : Advanced Accounting

Name of the author : R.L.Gupta

Publisher : S.Chand.Delhi

Edition /Year : 2007

Reference Book -2:


Names of the author : Arulandam & Raman

Publisher : Himalaya Publishing House


Note:

The questions should be asked in the ratio of 80% for problems and 20% for

theory.



SATTUR – 626 203.



SYLLABUS

Programme : B.Com (CA) Subject Code :

Semester : I No. of Hours allotted : 6 / Week

Part : Allied Subject - Paper I No. of Credits : 5

Title of the Paper : BUSINESS APPLICATION PROGRAMMING LAB I

Write a C program

1. To find the Sum of Digits of a given number

2. To find Simple interest

3. To find Compound interest

4. To Sort an Array

5. To find Factorial value using Recursion

6. To find NCR and NPR values using Function

7. To calculate mean, variance and standard deviation using function

8. To prepare a Pay Bill using Structure

9. To prepare a Mark Sheet using Structure

10. To perform inventory calculations using Structure

11. To Find EOQ

12. To Find Different Stock Levels

13. To Find Labour Turn Over Ratio

14. To Calculate Commission for a Sales person using IF and Switch statements

15. To Calculate Gross Profit Ratio, and Net Profit Ratio


SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

SATTUR-626 203



SYLLABUS


Semester : I No of Hours Allotted : 2 / week

Part IV : Skill Based Subject – Paper I No of Credits : 2

Title of the Paper : SALESMANSHIP

Objectives:

To educate the learners about salesmanship.

To make the learners to become familiarize with functioning of salesmanship.

Unit I:

Personal Selling: definition – Objectives – Salesmanship – Meaning –

Definition – Is Salesmanship a science or an Art? - Is Salesmanship a Profession? –

Importance of Salesmanship – Difference between the Salesmanship and Advertising

Unit II

Salesman – Duties of Salesman – Qualities of a Good Salesman: Physical

Qualities – Mental Qualities – Social Qualities – Moral Qualities – Process of

Personal Selling

Unit III

Sales Organisation – Need for a Sales Organisation – Importance – Functions

of Sales Organisation – Sales Management – Functions of Sales Management – Sales

Manager – Qualities of Sales Manager – Duties and Responsibilities of Sales Manager

– Types of Sales Manager.

Text Book:

Title of the Book : Modern Marketing Principles and Practice

Names of the author : R.S.N. Pillai, Bagavathi

Publisher : Sultan Chand & Sons

Edition / Year :


Unit I

Page Number: 373 – 378, 330 - 331

Unit II

Page Number: 378 – 383, 391 - 392

Unit III

Page Number: 395 - 401

Reference Book - 1:

Title of the Book : Advertising and Salesmanship

Names of the author : P. Saravanavel, S. Sumathi

Publisher : Margham Publishers

Edition / Year :

Reference Book - 2:

Title of the Book : Marketing Management

Names of the author : Memoria and Joshi

Publisher :

Edition / Year :



SATTUR – 626 203.



SYLLABUS


Semester : II No. of Hours allotted : 5 / Week

Part III : Core Subject- Paper III No. of Credits : 5

Title of the Paper : MS OFFICE

Objectives:

On successful completion of the course the students will be able

To understand the Basics of Computers and the Operating Systems.

To provide an in-depth training in use of office automation packages,

internet etc., essential for a modern office for day to day office management

Unit I

Fundamentals of Computers:- Introduction to Computers - Characteristics of

Computers - History of Computers - Computer Generations - Types of Computers -

Basic Computer Organization - Components of Computer System- Input & Output

Devices.

Unit II

Windows Operating System:-What is an Operating System? - Objectives of

Operating System - History of Operating Systems - Operating System Examples -

Microsoft Windows - Basic Concepts of Windows Operating System - The Start

Menu - Power Control - Opening and Closing an Application - Manipulating

Windows - Storing, Removing, Printing Files - The Help Option.

Unit III

Microsoft Word:- Introduction - History - Getting Started - Features of

Microsoft Word 2007 - Basic File Manipulation - Editing a Document - Formatting

the Text - Formatting a Paragraph - Bulleting and Numbering List - Checking

Spelling and Grammatical Errors – Table - Mail Merge - The Help Option.


Unit IV

Microsoft Excel:-Introduction - History - Getting Started - The Microsoft Excel

Window - Formulas and Data Formatting - Creating Excel Functions, Filling Cells

and Printing – Charts.

Unit V

Microsoft PowerPoint:- Introduction - History - Getting Started - The

PowerPoint Window - Creating your first PowerPoint Presentation - Object and Slide

Animations - Spell Check - Using Outline, Slides Tabs, Sorter View - Print.

Text Book:

Study Material will be prepared by the Department of Commerce with

Computer Application.

Reference Book–1:

Title of the Book : PC Software for Windows 98 made Simple

Name of the author : R.K. Taxali

Publisher : Tata Mc Graw Hill Publishing Company Limited


Reference Book–2:

Title of the Book : Computer Course Kit

Name of the author : Vikas Gupta Comdex

Publisher : Dream Tech Press New Delhi, 2001.





SATTUR-626 203



SYLLABUS


Semester : II No. of Hours Allotted : 5/Week

Part III : Core Subject – Paper - IV No. of Credits : 5

Title of the Paper : FINANCIAL ACCOUNTING-II

Objectives

To make the learners to be through with accounting for non-trading

concerns.

To enable the learners to be familiar with Bill of Exchange, Account

current, Self-balancing system and single entry.

Unit I

Bill of exchange – Meaning – Advantages - Difference between Bill of

Exchange and Promissory Note - Trading and Accommodation Bills – Renewals –

Dishonor - Due to Insolvency - Retiring of Bills.

Unit II

Account Current – Meaning - Methods of Calculation of Interest – Forward

Method - Red Ink Interest - Époque Method - Periodical Balance Method.

Average Due Date – Meaning - Calculation of Due Date Based on Holidays

Intervention - Interest Calculation.

Unit III

Self Balancing System – Meaning – Advantages – Procedure - Journal Entries -

Self Balancing Ledger - Transfer from one Ledger to Another

.


Unit IV

Accounting of Non-Trading Concerns - Difference Between Receipts and

Payments Account and Income and Expenditure Account - Revenue and Capital

Receipts and Payments - Treatments of Various Special Items in Income and

Expenditure Account – Preparation of Income and Expenditure Account and Balance

Sheet.

Unit V

Single Entry System - Accounts from Incomplete Records – Meaning -

Advantages and Limitations of Single Entry System - Difference between Single

Entry and Double Entry System - Methods of Ascertainment of Profit - Net worth

Method - Conversion Method(Simple Problems Only).

Text Book


Names of the Author : T.S Reddy & A.Murthy

Publisher : MARGHAM Publication-Chennai

Edition /Year : Second Edition-2011


Unit – I:

Page Number: 6.1-6.6 & 6.8-6.52

Unit – II:

Page Number: 14.1-14.14 & 15.1-15.11

Unit – III:

Page Number: 17.1-17.11 & 17.14-17.30, 16.1-16.10

Unit – IV:

Page Number: 28.1-28.59

Unit – V:

Page Number: 13.1-13.46

Reference Book-1:


Names of the Author : M.A.Arulandam & R.S.Raman

Publisher : Himalaya Publishing House-Mumbai

Edition /Year : Sixteenth Edition-2006

Reference Book-2:

Title of the Book : Advanced Accountancy-Volume I

Names of the Author : S.P.Jain & K.L Narang

Publisher : Kalyani Publishers-New Delhi


Note:


theory.



SATTUR – 626 203.



SYLLABUS



Part III : Allied Subject - Paper II No. of Credits : 5

Title of the Paper : BUSINESS APPLICATION PROGRAMMING LAB II

MS-Word

1. Preparing a business letter.

2. Preparing a document with different font styles, font sizes, paragraph

formatting, header & footer.

3. Compound Interest Table creation.

4. Using Mail Merger.

5. Inserting pictures and clipart in a word document.

MS-Excel

6. Usage of Statistical functions.

7. Preparation of depreciation table.

8. Inventory worksheet.

9. Manipulating ranges.

10. Creating a sales chart.

11. Usage of Multiple worksheets.

MS-PowerPoint

12. Preparation of a slides and hand outs.

13. Preparation of various slide layouts with different templates.




SATTUR – 626 203.



SYLLABUS



Part IV : Skill Based Subject -Practical I No. of Credits : 2

Title of the Paper : MS- OFFICE LAB

List of Practicals:

Ms-Word

1. Create a document and formatting a text

2. Create a table using word. It should have minimum five columns and ten

rows. There should be at least two sub columns and two sub rows. Type in

suitable data.

Ms-Excel

1. Create a suitable worksheet with necessary information using students mark

list.(Total, Average, Result, Grade)

2. Prepare a Salary bill in a worksheet showing Basic Pay, DA, HRA, Gross

salary, PF, IT, Net Salary using suitable Excel features.

Ms-PowerPoint

1. Create a power point presentation for promoting sales of your company’s

product. It should contain slides covering profile of the company, product

features, different offers, payment modes and contact address.

2. Create a Power point presentation to explain the sales performance of your

company over a period of five years. Insert pictures from Clip arts.



SATTUR-626 203



SYLLABUS


Semester : III No. Of Hours Allotted: 6 / Week

Part III : Core Subject Paper - V No. Of Credits : 4

Title of Paper : FINANCIAL ACCOUNTING-III

Objectives

To educate the learners about various accounting systems

To enrich the learners to be familiar with accounting for Royalty and

Consignment

Unit-I

Royalty Accounts – Meaning - Accounting Treatment in the Book of Lessor

and Lessee (Excluding Sub-lease)

Unit-II

Hire Purchase System Meaning - Features - Distinction Between Hire Purchase

and Installment Purchase System - Calculation of Interest - Cash Price-Accounting

Treatment in the Books of Hire Purchaser and Hire Vendor - Default and

Repossession - Debtors Method (Excluding Stock Debtor System) - Installment

Purchase System - Accounting Treatment in the Books of Buyer and Seller.

Unit-III

Branch Accounts-Meaning-Objectives-Accounting for Dependent Branches

(Debtor system only)-Goods Sent to Branch at Cost Price and Invoice Price.

Departmental Accounts- Meaning-Advantages-Distinction between Branches

and Departments-Allocation of Expenses-Inter-departmental Transfer.


Unit-IV

Consignment Accounts – Meaning – Features - Distinction between Sale and

Consignment - Invoice of Goods at Cost Price - Proforma Invoice Price - Valuation of

Unsold Stock - Loss of Stock - Accounting Treatment - Normal Loss - Abnormal

Loss.

Unit-V

Insolvency Accounts – Meaning - Difference between Balance Sheet and

Statement of Affairs - Preferential Creditors - Individual and Firm - Statement of

Affairs and Deficiency Account (List H).

Text Book


Names of the Author : T.S Reddy & A.Murthy

Publisher : MARGHAM Publication-Chennai

Edition/Year : Second Edition-2011

Unit-I


Unit-II


Unit-III


Page Number: 25.1 to 25.12 and 25.17 to 25.41

Unit-IV


Unit-V



Reference Book-1:


Names of the Author : M.A.Arulandam & R.S.Raman

Publisher : Himalaya Publishing House-Mumbai

Edition /Year : Sixteenth Edition-2006

Reference Book-2:

Title of the Book : Advanced Accountancy-Volume I

Names of the Author : S.P.Jain & K.L Narang

Publisher : Kalyani Publishers-New Delhi


Note:


theory.


SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE


SATTUR – 626 203.


(Those who are join in 2013-2014 and after)

SYLLABUS


Semester : III No. of Hours Allotted: 6 / Week

Part III : Core Subject - Paper VI No. of Credits : 4

Title of the Paper : COST ACCOUNTING

OBJECTIVES:

To enable the students to understand the concepts of costing

To make the students aware of various methods of costing

UNIT I:

Cost Accounting – Meaning – Objectives – Importance – Advantages – Cost

Accounting Vs. Financial Accounting – Cost Accounting Vs. Management

Accounting – Cost Concepts – Classification and Elements of Cost – Preparation of

Cost Sheet.

UNIT II:

Material – Purchase Procedures - Purchase of Materials – Store Keeping –

Different Level of Stock – EOQ (Economic Order Quantity) - Material Issue

Procedure – Pricing of Materials – FIFO – LIFO – Simple Average Method and

Weighted Average Method.

UNIT III:

Labour – Control of Labour Cost – Labour Turnover - Methods of

Remunerating Labour – Incentive – Time Rate – Halsey - Rowan wage Plans – Piece

Rate – Taylor’s Differential Piece Rate System – Mervick’s Multiple Piece Rate

System - Chargeable Expenses.


UNIT IV:

Overhead – Meaning – Classification – Allocation Apportionment –

Absorption – Redistribution of overheads – Methods – Primary Distribution of

overheads – Secondary Distribution of Overheads – Machine hour rate.

UNIT V:

Methods of Costing – Job Costing – Contract Costing – Process Costing –

Normal Loss – Abnormal Loss and Gain.

Text Book-1:

Title of the Book : Cost Accounting

Names of the author : T.S.Reedy and Y.Hariprasad Reddy

Publisher : Margham Publications, Chennai.

Edition / Year : Fourth, 2011


Unit-I :

Page Number -1.2 – 1.9 ; 1.15 – 1.18 ; 2.1 – 2.42

Unit-II :

Page Number -3.1 – 3.128

Unit-III :


Unit-IV :


Unit-V :

Page Number -6.1 – 6.106 ; 9.1 – 9.109

Reference Book-1:


Names of the author : R.S.N.Pillai and Bhagawathi

Publisher : S. Chand & Company Ltd

Edition/Year :

Reference Book-2:


Name of the author : S.N.Maheswari

Publisher : Sultan Chand Publications

Edition/Year :

Note:

The questions should be asked in the ratio of 60% for Problems and 40% for Theory.



SATTUR – 626 203.



SYLLABUS


Semester : III No. of Hours allotted : 5 / Week

Part III : Core Subject- Paper VII No. of Credits : 3

Title of the Paper : VISUAL PROGRAMMING

Objectives:

To understand the application development environment.

To gain programming skills in GUI programming tool and Database creation in

RDBMS.

Unit-I

Introduction- Starting VB - VB Screen- IDE Environment - Tool Bars - Tool

box and Custom Controls and Components - Project Explorer.

Starting New Project – Forms - Common Form Properties - Code Window -

Writing a Simple Event Procedure - Printing a Form, Saving your work.

Unit-II

Tool Box and Creating Controls:- Tool box - Creating Controls - Working with

Multiple Controls - Name Property - Properties of Command Buttons - Image

Controls - Text Boxes – Labels - Picture Boxes - Rich Text Boxes - Printer Object -

Message Box - Input Box.

Unit-III

VB Variables – Statements - Data Types - Declaration of Variables - Control

Statements - Looping Statements.


Unit-IV

Built-in-functions - Functions and procedures – Arrays - One dimensional array

- Static and dynamic arrays - Array functions – Multidimensional arrays.

Unit-V

Control Array - List and Combo Boxes - Flex Grid Control - Directory List

Box - OLE Control - ADO Control - DAO Control - Examples.

Text Book:


computer application.

Reference Book–1:

Title of the Book : Visual Basic 6 from the Ground up

Name of the author : Gray Cornell

Publisher : Tata MCGraw Hill


Reference Book–2:

Title of the Book : Visual Basic 6(The Complete Reference)

Name of the author : Noel Jerke

Publisher : Tata MCGraw Hill




SATTUR – 626 203.



SYLLABUS


Semester : III No. of Hours allotted : 5 / Week

Part : Elective Subject–Paper I No. of Credits : 5

Title of the Paper : VISUAL PROGRAMMING – LAB

1. Generate an Arithmetic Calculator

2. Design a clock

3. Menu creation- with simple File and Edit options

4. Designing a color mixer using basic colors

5. Picture Animation

6. Create a file open dialogue box to load a picture.

7. Font control dialogue box

8. Implementing string function

9. Preparations of interest table using flex grid control.

10. Prepare a pay slip using data control

11. Prepare an Electricity bill using data control

12. Prepare a Mark sheet using data control

13. Student Admission process using DAO control



SATTUR – 626 203.



SYLLABUS


Semester : III No of Hours Allotted : 2 / week

Part IV : Non Major Elective Paper - I No of Credits : 2

Title of the Paper : BUSINESS ACCOUNTING

Objectives

To educate the learners about fundamentals of Accounting

Enable the learners to acquire knowledge about the practical usage of

Accounts

Unit I

Introduction – Book keeping – Accountancy – Double entry system –

Classification of Accounts – Rules, Scope, Advantages and limitations of Double

Entry System Books of original entry – Journal – advantages of Journal.

Unit II

Subsidiary books – Purpose – Types - Advantages - Purchase book, Sales book,

Purchase returns book, Sales returns books and Cash book (single column only).

Unit III

Book of final entry – Ledgers – Preparation of Trial Balance-Advantages -

Final Accounts of Sole Trading concerns Preparation of Trading, Profit& Loss

Account and Balance sheet with adjustments (Closing Stock, Prepaid Expenses,

Outstanding Expenses and Depreciation Only).


Text Book:

Title of the Book : Principles of Accounting

Names of the author : Nagarajan and Vinayagam

Publisher : S.Chand & Company Ltd.


Unit I

Page Number - 1 – 32

Unit II

Page Number - 52 – 67

Unit III

Page Number - 33 – 50, 107 -134 & 144 – 215

Reference Book -1:

Title of the Book : Principles of Accounting

Names of the author : T.S. Reddy and A. Murthy

Publisher : Margham publications Chennai.


Reference Book – 2:


Names of the author : Dr. M.A. Arulandam & Dr.K.S. Raman

Publisher : Himalaya publishing House


Note:

The questions should be asked in the ratio of 60% for Theory and 40% for Problems.




SATTUR – 626 203.



SYLLABUS

Programme : B.Com(CA) Subject Code : Semester : IV No of Hours allotted : 6/week

Part III : Core Subject Paper - VIII No of Credits : 4

Title of the paper : FINANCIAL ACCOUNTING IV

OBJECTIVES:

To acquire knowledge of Partnership Concepts

To educate the learners about various accounting systems in Partnership

Unit I:

Partnership Accounts: General Principles of partnership Accounts – Profit and

Loss Appropriations Accounts – Capital Accounts – Fixed and fluctuating – Past

adjustments and guarantees.

Unit II:

Admission of a Partner – Profit Sharing Ratio - Goodwill Treatment –

Revaluation of Assets & Liabilities – Accumulated Profit & Losses and Reserves.

Retirement of Partner – Profit Sharing Ratio – Revaluation of Assets and

Liabilities – Payment to the Retiring Partner.

Death of a Partner – Settlement of Amount due to Legal Representative – Life

Insurance Policy – Surrender Value – Premium paid as an Expense – as an Asset – as

an Asset and Reserve.

Unit III:

Dissolution of a Firm – Accounting Treatment for Dissolution – Treatment of

Unrecorded Assets and Liabilities.


Unit IV:

Insolvency of a Partner – Garner Vs Murray Case – Insolvency of all Partners.

Unit V:

Piecemeal Distribution – Methods – Proportionate Capital Method – Maximum

Loss Method.

Text Book(s):


Names of the author : T.S. Reddy & A. Murthy

Publisher : Margam Publications


Unit I:

Page Number - 32.1 to 33.15

Unit II:


Unit III:


Unit IV:


Unit V:



Reference Book-1:


Names of the author : M.A. Arulanantham & Raman

Publisher : Himalaya Publication

Edition / Year :

Reference Book - 2 :


Names of the author : S.P. Jain & K.L. Narang

Publisher : Kalyani Publisher – New Delhi

Edition / Year :

Note:


theory.



SATTUR – 626 203.



SYLLABUS


Semester : IV No of Hours allotted : 6/Week

Part-III : Core Subject – Paper IX No of Credits : 4

Title of the Paper : MODERN BANKING

OBJECTIVES:

To Impart knowledge about the RBI functions

To Enrich the learners to be familiar with Banking Theory

Unit-I

Introduction - Origin of Banking – Definition – Banker and Customer

Relationship – General and Special – Special Types of Customers – Types of Deposits

– Origin and Growth of Commercial Banks of India.

Unit-II

Cheque – Definition – Salient Features of a Cheque – Drawing of a Cheque –

Crossing – Endorsement – Meaning – Definition – Types- Rules.

Unit-III

Paying Banker – Precautions Before Honouring a Cheque – Circumstances

Under which a Cheque can be Dishonoured – Statutory Protection to a Paying Banker

– Payment in Due Course – Recovery of Money Paid by Mistake – Money cannot be

Recovered.

Collecting Banker - Statutory Protection – Basis of Negligence – Duties of a

Collecting Bankers.


Unit –IV

RBI - Structure – Functions – Methods of Credit Control – Quantitative and

Qualitative Credit Control.

Unit- V

E- Banking – Meaning – Benefits – Internet Banking – Home Banking - Tele

Banking – Mobile Banking – Virtual Banking –ATM Card, Debit Card, Credit Card

Smart Card, EFT and ECS(Credit/Debit) - Advantages of E-Banking – Constraints in

E-Banking.

Text Book-1:

Title of the Book : Banking Theory Law and Practice

Names of the author : Gordon, Natarajan

Publisher : Himalaya Publishing House



Unit-I:

Page Number - 1 -25, 55 – 72, 358 - 369

Unit-II:

Page Number - 84 – 97, 108 – 115, 118 - 128

Unit-III:

Page Number - 136 – 151, 154 - 162

Unit-IV:

Page Number – 413 - 426

Unit-V:

Page Number – 499 -504, 510 - 513

Reference Book-1


Names of the author : Sundaram and Varshney

Publisher :

Edition/Year :

Reference Book-2


Name of the Author : P.N.Varshney

Publisher :

Edition/Year :



SATTUR – 626 203.



SYLLABUS


Semester : IV No. of Hours allotted : 5 / Week

Part III : Core Subject- Paper X No. of Credits : 3

Title of the Paper : DATABASE MANAGEMENT SYSTEMS

Objectives:

To inculcate knowledge on the basic concepts of Database systems

To inculcate knowledge on SQL commands and PL/SQL Programming.

Unit I

Introduction to DBMS:- Characteristics of Data in Database - Database

Management system - Types of Database management system

Introduction to RDBMS:-Introduction - RDBMS Terminology - The

Relational Data structure – Relational Data Integrity - Relational Data Manipulation -

Codd’s Rules.

Unit II

Entity-Relationship Modeling: - Introduction- E-R model-Components of an E-

R model- Entities - Attributes-E-R Diagram conventions –Relationships - E-R

modeling symbols.

Relational Algebra:- Relational Algebraic operations – Union – Intersection –

Difference- Cartesian product – Select – Project – Rename – Join – Division.

Unit III

Introduction to SQL:- Introduction – Characteristics of SQL – Advantages of

SQL - SQL data types and Literals – Types of SQL Commands – SQL operators –

Tables, Views and Indexes:– Tables - Views – Indexes.


Unit IV

Queries and Sub queries:– Queries – Subqueries - Aggregate Functions –

Insert, Update and Delete Operations .

Unit-V

Cursors:– Introduction- Cursor Operations – Cursor Positions. Introduction to

PL/SQL:– Introduction - PL/SQL Architecture - PL/SQL Variables - PL/SQL Data

Types - Control Structures-Cursors - PL/SQL Exceptions-PL/SQL Triggers.

Text Book-1:

Title of the Book : Database Management Systems

Names of the author : Alexis Leon & Mathews Leon

Publisher : Vikas Publishing Pvt Ltd

Edition / Year : 1999.

Unit-I

Chapter 5 (Page Number: 99 to 117)

Chapter 7 (Page Number: 159 to 168 )

Unit – II


Chapter 12(Page Number 263 to 272)

Unit – III

Chapter14 (Page Number: 291 to 311)


Unit – IV





Unit – V:


Chapter 46 - D (Page Number: 933 to 967)

Reference Book–1:

Title of the Book : Database Management Systems

Names of the author : Raghu Ramakrishnan & Johannes Gehrke

Publisher : MCGraw Hill International Edition


Reference Book–2:

Title of the Book : Database System Concepts

Names of the author : Abraham Silberschatz, Henry F. Korth, S. Sudarshan

Publisher : McGraw Hill Publications




SATTUR – 626 203.



SYLLABUS


Semester : IV No. of Hours allotted : 5 / Week

Part : Elective Subject – Paper II No. of Credits : 5

Title of the Paper : DBMS LAB

1. Create a table “Book” with the following fields:

ID, TITLE, AUTHOR, PUBLISHER, YEAR, PRICE

a) Display all the records in the book table

b) Display the distinct publisher’s name

c) Display the fields title, author and publisher whose publishing year is 1999

and the rate of book is not less than 300.

d) Display the fields of the publishing year is 1999 and 2000

e) Display all the fields in the book table whose price is not less than 400 and

greater than 600.

f) Display the fields title, author and price/50 as price_D

g) Find the author whose name contains ‘s’

h) Display the publisher, avg(price) as avgp, max(price)as maxp, min(price) as

minp from book table by using publisher having count is greater than or

equal to 2.

i) Display the records in book table where publisher is dell books and order

the price in descending order.

2. Create a table “Employee” with the following fields:

EMPNO, NAME, DOJ, DOB, DESIGNATION, DEPTNAME, BASICPAY,

SEX

a) Display all the details of the employee

b) Display the details of the longest service employee

c) Display the details of youngest service employee

d) Display the name of the employee in the alphabetical order.

e) Display the employee details whose basic pay is greater than 10000


f) Decode f as female

g) Decode m as male

h) Display the name in upper case and pad the designation with * symbol.

3. Create a table “Customer” with the following fields

ID,NAME,AGE,ADDRESS,SALARY

a) Display id, name and salary of the customer

b) Display id, name, and salary from customer whose salary >20000.

c) Display id, name, and salary from the customer table whose salary is

greater than 20000 and age is less than 26 years.

d) Display the name of the customer in the alphabetical order.

e) Display id, name, and salary from the customer table for the customer

whose name is karthick.

f) Alter the table to include the column total and allowance.

g) Calculate the allowance.

h) Display the total amount of salary on each customer

i) Display all the records from customer table whose salary starts with 200.

j) Update address for a customer whose id is 6

k) Fetch top 3 records from customer table.

l) Delete a customer whose id is 6

4. Create a “Store” table with the following fields (STORENAME, SALES IN

DOLLAR,SALESDATE)

a) Display all the details of the store

b) Display all the stores information with sales dollar amount in descending

Order.

c) Display all stores name with sales above $1000.

d) Select all stores with sales greater than $1000 or all stores with sales less

than $100 and greater than $275.

e) Select all sales information between January 6,1999 and January 10,1999

f) Select all records for the losangeles and the san diego stores

g) Find the store whose name contains ‘AN’

h) Find the number of records


i) Find the number of distinct store names

j) Get the highest sales from the table

k) Find the total sales of each store

5. Create a “Customer” table with the following fields

(ID, NAME, AGE, ADDRESS, SALARY)

a) Description of the customer table.

b) Inserting values into the customer table.

c) Create a view table for customers.

d) Display all the details of customer in view table.

e) To update the age of particular record.

f) Deleting a particular rows into a view table.

g) Dropping views.

6. Create an “Employee” table with the following fields

(EMPNO, NAME, DEPTID, BASIC, HRA, DEDUCTION TAX)

a) Display the details of all employees

b) Get the number of employees in dept d1 whose basicpay is less than 6000

c) Find the total pay for all the employees in the dept d1 and whose basic pay

is greater than 6000.

d) Find the name of all employees whose basic pay is greater than the average

basic pay.

e) Get deptid, average, maximum and minimum pay of all the departments.

f) Get deptid, average, maximum and minimum pay of all the departments

having more than two employees.

g) Get deptid, average, maximum and minimum pay of all the departments

(except dept d1) having more than two employees.

7. Create student table with following fields.

(REGNO, NAME, MARK1, MARK2, MARK3,)

Write a program to prepare student mark list using cursor.


8. Create sms table with following fields.

(REGNO, NAME, MARK1, MARK2, MARK3,)

Create sms1 table with the following fields

(SNO, SNAME, TOTAL, AVERAGE, RESULT)

To prepare student mark list using trigger.

9. Create an employee table with following fields.

(ENO, EMPNAME, SALARY, DEDUCTION)

Create a salary table with the following fields

(ENAME, NETSALARY)

Write a code to calculate the salary of each employee and update the salary

table using cursor.

10. Write a Pl/Sql program to raise an user defined exception.

11. Write a pl/sql program to raise system defined exception.

12. Write a pl/sql program for bonus calculation using if – then – else statement.

13. Write a pl/sql program for prime number checking using goto statement.

14. Write a pl/sql program using Exit – When statement

15. Write a pl/sql program to find the square root, power and sum of squares of n

numbers using FOR loop.



SATTUR - 626 203.



SYLLABUS


Semester : IV No. of Hours Allotted: 2/Week

Part IV : Non Major Elective Paper – II No. of Credits : 2

Title of the paper: BUSINESS COMMUNICATION

Objectives:

To acquire knowledge about the writing of Business letters and letter for

appointment

To enrich knowledge about the banking correspondence in Business

communication

Unit I

Business communication – Meaning – Essential – Importance –

Methods – Types – Communication through Letters – Layout of Letter

Application for Appointment – Interview letter – Appointment order

Unit II

Business Enquiries – Solicited & Unsolicited Enquiries – Offers and

Quotations - Orders – Execution of Orders

Unit III

Banking Correspondence – Opening a New Account – Stop Payment –

Closing of an Account


Text Book:

Title of the Book : Modern Commercial Correspondence

Name of the author : R.S.N.Pillai

Publisher : S.Chand & Company Ltd

Edition / Year : Reprint 2011

Unit-I:

Chapter 1: Page Number - 3-19

Chapter 8: Page Number - 69-80

Unit-II:

Chapter 12 to 16: Page Number - 109-156.

Unit-III:

Chapter 25: Page Number - 249-258.

Reference Book – 1:

Title of the Book : Business Communication

Names of the author : Dr. P. Sundara Pandian, Dr. B. Ravichandran

Publisher : M.M Publishers, Virudhunagar

Edition / Year :

Reference Book - 2:

Title of the Book : Business Communication

Names of the author : N.S. Raghunathan & Dr.B. Ravichandran

Publisher :

Edition / Year :


SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE (An autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

SATTUR-626 203



SYLLABUS


Semester : V No of Hours Allotted : 6 / week

Part III : Core Subject – Paper XI No of Credits : 5

Title of the Paper : FINANCIAL ACCOUNTING-V

OBJECTIVES

To acquire knowledge about formation of a company,

To get trained in valuation of shares and goodwill.

Unit-I

Company Accounts – Introduction – Formation of a Company – Types of

Share Capital – Raising of Share Capital – Issue of Shares – Equity and Preference

Shares – Forfeiture and Reissue of Shares – Redemption of Preference Shares.

Unit-II

Debentures – Different Types of Issues – Debentures as a Collateral Security –

Redemption of Debentures – Sinking Fund Method Only.

Unit-III

Valuation of Goodwill – Methods – Simple Profit – Super Profit –

Capitalisation Method - Valuation of Shares – Methods – Intrinsic – Yield Value –

Fair Value – Profit Prior to Incorporation.

Unit-IV:

Amalgamation – Absorption – Reconstruction – Meaning – Legal Aspects –

Realisation Accounts – Purchase Consideration – Internal Reconstruction.

Unit-V:

Final Accounts of a Company – Preparation of Profit and Loss account and

Balance Sheet – Liquidation of Company – Liquidators Final Statement of Accounts.


Text Book:

Title of the Book : Corporate Accounting

Names of the author : T.S. Reddy and Murthy

Publisher : Margham Publication, Chennai

Edition / Year : Sixth Revised Edition-2007

Unit-I:

Section 1.16 to1.100

Section 3.2 to3.54.

Unit- II:

Section 4.2 to 4.70

Unit-III:

Section 8.1 to 8.80

Section 6.1 to 6.27

Unit-IV:

Section 10.1 to 10.114

Section 9.1 to 9.48

Unit-V:

Section 7.1 to 7.75

Section 11.1 to 11.53


Reference Book-1:

Title of the Book : Advanced Accountancy-Part II(Corporate Accounting)

Names of the author : M.A. Arulanandam and K.S.Raman

Publisher : Himalaya Publishing house, Mumbai

Edition / Year : 2005, Reprint 2008.

Reference Book-2:

Title of the Book : Advanced Accountancy-PartII (Corporate Accounting)

Names of the author : S.P. Jain & K.L. Narang

Publisher : Kalyani Publishers, Ludhiana

Edition / Year : 18th

2009.

Note:

The questions should be asked in the ratio of 80% for Problems and 20% for

Theory.



SATTUR – 626 203.


(Those Who are Joining in 2013-2014 and after)

SYLLABUS


Semester : V No. of Hours allotted : 6 / Week

Part III : Core Subject – Paper XII No. of Credits : 4

Title of the paper : INCOME TAX - I

OBJECTIVES:

To make student familiar with the income tax provisions.

To give a deep understanding of computation of income under various heads.

Unit-I : Introduction :

Introduction – Income Tax Act, 1961 – Definitions – Income – Assessee –

Assessment Year – Previous Year - Person ,Deemed Income- Residential

status(Individual Assessee Only) – Capital Receipt and Revenue Receipt, Capital

Expenditure and Revenue Expenditure.

Unit-II : Income From Salary:

Salary – Different Forms of Salary and Allowances – Perquisites – Types –

Computation of Salary Income .

Unit-III : Income From House Property:

Annual Value – Deductions From Annual Value – Unrealised Rent - Let out

House – Self Occupied House – Deemed to be Let out – Computation of Income From

House Property.

Unit-IV : Income From Business or Profession and Capital Gain:

Business - Deductions – Allowable and Disallowable Expenses – Computation

of Income From Business or Profession – Income From Capital Gains – Introduction -

Capital Assets – Capital Gains – Types – Computation of Income From Capital Gain.


Unit – V : Income From Other Sources and Exempted Income:

Meaning – Securities – Types – Computation of Income From Other Sources –

Clubbing of Income – Income of Other Persons included in the Assessee’s total

income – Exempted Income.

Text Book :

Title of Book : Income Tax Law and Accounts

Name of the author : H.C. Mehrotra

Publisher : Sahitya Bhavan Publications, Agra.

Edition/Year :

Reference Book:

Title of Book : Income Tax Law & Practices

Names of the author : T.S.Reddy & Hari Prasad Reddy

Publisher : Margam Publications, Chennai.

Edition / Year :

Note:

The questions should be asked in the ratio of 70% for Problems and 30% for Theory.



SATTUR – 626 203.



SYLLABUS


Semester : V No. of Hours allotted: 6 / Week

Part III : Core Subject – Paper XIII No. of Credits : 5

Title of the Paper : INTERNET AND WEB TECHNOLOGY

Objectives:

To understand the concept of Internet.

To enrich the knowledge about HTML, Java Script and VB Script.

Unit –I

Introduction to the Internet: Computer in Business – Networking- Internet -

Email- Resource sharing – Gopher-WWW-Usenet-Telnet. Internet Technologies:

Modem-Internet Addressing-Physical Connections-Telephone lines. Internet

Browsers: Internet Explorer- Netscape navigator.

Unit-II

Introduction to HTML: History of HTML- HTML Generations- HTML

Documents-Anchor Tag - Hyper Links – Head and Body Sections: Header Section-

Title – Links - Colorful Web Page - Comment Lines - Designing the body section:

Heading Printing - Aligning the headings - Horizontal Rule – Paragraph - Tab setting-

Images and pictures. Ordered and Unordered Lists: Lists - Unordered lists - Headings

in a List- Ordered lists - Nested lists.

Unit-III

Table Handling:- Tables - Table Creation in HTML -Width of the Table and

Cells- Cells Spanning Multiple Rows/Columns - Coloring Cells - Column

Specification. Frames:-Frameset Definition-Frame definition-Nested Framesets.

Forms:-Action Attribute- Method Attribute - Enctype Attribute-Drop Down List-

Sample Forms.


Unit-IV

Introduction to JavaScript:- What is Java Script –JavaScript and the ECMA

script Specification – Relationship between JavaScript versions and ECMA Script

editions –Where to in Head and Body Sections – Using and external JavaScript –

JavaScript statements –Blocks –Multi line Comments – Using comments to prevent

execution –variables – Assigning values to Undeclared JavaScript variables –

Redeclaring JavaScript Variables –operators –Arithmetic operators –Assignment

Operators – The + operator used on strings – Adding strings and numbers –

Comparison operators – Logical operators – Conditional operator –if….. else

statement – if else if else statement- Switch statement- pop up boxes –Functions – The

lifetime of JavaScript Variables –loops –For….. in Statement.

JavaScript Objects:- Introduction – Methods –String Object – Complete String

Object Reference –Date Object – Date Object Properties – Create a Date Object – Set

Dates – Comparing Two Dates – Complete Date Object Reference – Date object

Properties – Date object Methods –Array Object – Creating an Array – Accessing an

Array – Modify Values in an Array – Complete Array Object Reference – Array

Object Methods –Boolean Object.

Unit-V

Introduction to VB Script:- Meaning-VB Script Editors-Adding VB Script to

HTML – Using an External VB Script- VB Script Basics- Data Types- Variant Sub

Types - Variables- Constants- Operators –Control Statements –Select Case –Looping

Statements –Arrays –Procedures – Function Procedures –Coding Conventions –

Constant Naming Conventions- Variable Scope Code Commenting Conventions –

Conversion Functions- Format Functions- Math Functions- Array Functions - String

Functions- Keywords – Err Objects.


Text Book-1:

Title of the Book : World Wide Web Design With HTML

Name of the author : C.Xavier

Publisher : Tata McGraw Hill Education Pvt.Ltd


Unit-I (From Text Book 1)

Chapter 1 (Sections: 1.1 to 1.9)



Unit – II (From Text Book 1)





Unit – III (From Text Book 1)





Text Book-2:

Title of the Book : Web Technology

Name of the author : L.Mathu Krithigha Venkatesh

Publisher : Margham Publications


Unit – IV (From Text Book 2)

Chapter 10(Page Number : 159 - 189)

Chapter 11(Page Number : 190 – 214)

Unit – V : (From Text Book 2)

Chapters 19(Page Number : 372 – 411)

Reference Book–1:

Title of the Book : Web Technology

Name of the author : Ramesh bangia

Publisher : Fire Wall Media


Reference Book–2:

Title of the Book : Web Technology & Design

Name of the author : Xavier

Publisher : New Age International Publications

Edition / Year : First Edition / 2003



SATTUR – 626 203.



SYLLABUS



Part : Elective Subject – Paper III No. of Credits : 5

Title of the Paper : WEB TECHNOLOGY - LAB

HTML:

1. To design a simple page with images

2. To design a simple page with all text features and fonts

3. To design a time table page using Table

4. To design bio-data using Table

5. To design department information using lists

6. To design a page using Frame

7. To design Image Gallery

8. Design a simple web page using hyper links

9. To design an application form

10. Design a page for E-Book

Java Script & VB Script:

1. List the numbers.

2. Find the factorial of a given number.

3. Find odd or even & prime or not.

4. Sort the given array.

5. Arithmetic operations using buttons.

6. Slide show using buttons.

7. String manipulations.

8. Create own exception by using java script.

9. Bank Transaction.

10. Login and display the personal details.




SATTUR – 626 203.



SYLLABUS



Part IV : Skill Based Subject – Paper II No. of Credits : 2

Title of the Paper : INFORMATION TECHNOLOGY

Objectives:

To enrich the learners to be familiar with basics of computer networks.

To enable commerce and enhance business intelligence using IT.

Unit I:

Computer Networks:- What is a computer Network? - Types of Networks –

Categories of Network - The OSI Model - Network Cables - Network Topologies:

Star-Ring- Bus.

Unit-II:

Internet Concepts:– Internet Services: E-Mail – Face Book – Video Chatting –

How to Search on Internet? - Internet Applications: Online Railway Ticket

Reservation- Online Banking

Unit-III:

Enabling Commerce Using the Internet – Enhancing Business Intelligence

Using Information Systems.

Text Book:


computer application.


Reference Book 1 :

Title of the Book : Information Systems Today : Managing in the Digital World

Names of the author : VALACICH,JOSEPH S., JESSUP,LEONARD.

Publisher : PHI

Edition / Year : Third Edition/2011

Reference Book 2:

Title of the Book : Fundamentals of Computer and Information Technology.

Names of the author : Dr.Peer Mohamed, Dr.Shazuli Ibrahim and Er.Thasleema.

Publisher : Pass Publications.

Edition / Year : First Edition 2011.




SATTUR – 626 203.



SYLLABUS

Programme : B.Com Subject Code :

Semester : V No. of Hours allotted : 2 / Week

Part IV : Skill Based Subject - Practical II No. of Credits : 2

Title of the Paper : ELEMENTS OF TALLY - PRACTICAL

Objectives:

To enrich the learners to be familiar with Fundamentals of Tally

To acquire the knowledge about the application of Accounting Concepts

through computer.

Tally Practical

1. Company Creation and Alteration

2. Creating and Displaying Ledger

3. Voucher Creation

4. Voucher Alteration and Deletion

5. Inventory Information – Stock Summary

6. Inventory Information – Godown Creation and alteration

7. Final Accounts

8. Bank Reconciliation Statement

9. Accounting and Inventory Information’s

10. Bill wise Statements.



SATTUR – 626 203.



SYLLABUS


Semester : VI No of Hours allotted: 6 / Week

Part III : Core Subject – Paper - XIV No of Credits : 5

Title of the subject : FINANCIAL MANAGEMENT

OBJECTIVES

To install confidence to become a finance manager.

To understand various elements of financial management

Unit I:

Financial Management – Nature – Scope – Objectives – Finance Functions –

Profit Maximization Vs Wealth Maximization – Role and Responsibilities of a

Finance Manager.

Unit II:

Financing Decisions – Capital Structure (Excluding Capital Structure

Theories) – Determinants of Capital Structure – Optimum Capital – Leverages –

Capitalization – Over and Under Capitalization.

Unit III:

Investment Decisions – Planning and Control of Capital Expenditure – Capital

Budgeting – Appraisal – Methods – Traditional –Pay Back Period – Average Rate of

Return – Discounted Cash Flow Methods – Net Present Value – Internal Rate of

Return – Profitability Index.

Unit IV:

Working Capital – Meaning – Types – Concept – Need and Influencing Factors

– Estimation of Working Capital Requirements.


Unit V:

Dividend Policy - Dividend Policy Decisions – Dividend Theories –

Modigliani and Miller’s Approach – Walter’s Approach – Determinants of Dividend

Policy – Stability of Dividend – Forms of Dividend.

Text Book-1:

Title of the Book : Financial Management

Name of the author : S.N.Maheswari

Publisher : Sultan Chand & Sons, New Delhi

Edition/Year : 2008

Text Book-2:


Name of the author : Dr.A.Murthy

Publisher : Margham Publication, Chennai


Unit-I:

(From Text Book-1) : Page Number - A.3 to A.14

(From Text Book-2) : Page Number - 1.2 to 1.4

Unit-II:

(From Text Book-1) : Page Number - D.36 to D.40, D.56 to D.79

(From Text Book-2) : Page Number - 5.9 to 5.16

Unit-III:

(From Text Book-1) : Page Number - D.218 to D.272


Unit-IV


(From Text Book -2) : Page Number - 9.9 to 9.12

Unit-V


Reference Book-1


Names of the author : M.Y.Khan & S.P.Jain

Publisher : Tata McGraw Hill, New Delhi

Edition/Year :

Reference Book-2:


Names of the author : R.S.N.Pillai and Bagavathi

Publisher : S.Chand & Company Ltd, New Delhi.

Edition/Year :

Note:


Theory.



SATTUR – 626 203.



SYLLABUS


Semester : VI No. of Hours Allotted : 6/week

Part III : Core Subject – Paper XV No. of Credits : 5

Title of the Paper : INCOME TAX-II

OBJECTIVES:

To enable the learners to become familiar with computation of tax liability

To impart knowledge about assessment procedure.

UNIT I:

Set – Off and Carry Forward of Losses – Deduction from Gross Total Income.

UNIT II: Assessment of Individual and HUF

Individual - Procedure for Computing Total Income – Computation of Income

from Individual

HUF Karta – Two Schools of HUF – Difference between HUF and a Firm –

Computation of Income from HUF.

UNIT III:

Assessment of Partnership Firms - Association of Persons – Assessment of

Companies –Types of Companies.

UNIT IV:

Assessment – Return of Income – Procedure for Assessment – Types of

Assessment - Self Assessment - Reassessment - Best Judgement Assessment – Ex-

party Assessment – Rectification of Mistakes.


UNIT V:

Deduction and Collection of Tax at Source – Deduction of Tax from Salary

and Advance Payment - Tax Refunds – Penalties – Tax Credit Certificate – Tax

Clearance Certificates.

Text Book:

Title of the Book : Income Tax Law & Accounts

Name of the author : Dr. H.C.Mehrotra

Publisher : Sahitya Bhawan Publications, Agra.

Edition/Year :

Reference Book:

Title of the Book : Income tax Law & practices

Names of the author : T.S. Reddy & Hari Prasad Reddy

Publisher : Margham publications Chennai.

Note:


Theory.




SATTUR – 626 203.



SYLLABUS


Semester : VI No. of Hours allotted : 6 / Week

Part III : Core Subject – Paper XVI No. of Credits : 4

Title of the Paper : E-COMMERCE

Objectives:

To inculcate knowledge on E-Commerce concepts in the present IT world.

To make a student familiar with the mechanism of conducting business

transactions through electronic media.

Unit I

Welcome to Electronic Commerce:-Electronic commerce frame Work-

Electronic Commerce and Media Convergence – The Anatomy of E-Commerce

Applications–Electronic Commerce Consumer Applications –Electronic Commerce

Organization Applications. The Network infrastructure for Electronic Commerce:-

Market Forces Influencing the I-Way – Components of I-Way – Network Access

Equipment – Global Information Distribution Networks.

Unit II

Electronic Commerce and World Wide Web:-Architectural Frame work for

Electronic Commerce – World Wide Web(WWW)as the Architecture – Web

Background: -Hypertext Publishing – Technology Behind the Web – Security and the

Web. Consumer – Oriented Electronic Commerce:-Consumer-Oriented Applications –

Mercantile Process Models – Mercantile from the Consumer’s Perspective –

Mercantile Model from the Merchant’s Perspective.

Unit III

Electronic Payment Systems:-Types of Electronic Payment System- Digital

Token-based Electronic Payment systems – Smart cards and Electronic Payment


Systems – Credit Card-Based Electronic Payment Systems- Risk and Electronic

Payment Systems – Designing Electronic Payments Systems. Interorganizational

Commerce and EDI:-Electronic Data Interchange – EDI Applications in Business –

EDI: Legal, Security, and Privacy Issues – EDI and Electronic Commerce.

Unit IV

Intraorganizational Electronic Commerce:-Internal Information Systems –

Macro forces and Internal Commerce - Work-Flow Automation and Coordination –

Customization and Internal Commerce – Supply Chain Management.

Unit V

Advertising and Marketing on the Internet:-The New Age of Information-

Based Marketing – Advertising on the Internet – Charting the On-Line Marketing

Process – Market Research.

Text Book–1:

Title of the Book : Frontiers of Electronic Commerce

Name of the author : Kalakota&Whinston

Publisher :


Unit-I


Chapter 2 (Sections: 2.1 to 2.3 , 2.5)

Unit – II



Unit – III




Unit – IV



Unit – V


Reference Book–1:

Title of the Book : E-Commerce

Name of the author : P.T.Joseph

Publisher : Prentice Hall of India Pvt.Lt, NewDelhi

Edition / Year : Third Edition / 2008

Reference Book–2:

Title of the Book : Electronic Commerce

Names of the author : Pete Loshin/Jhon Vacca

Publisher : An Imprint of Laxmi Publications Pvt Ltd,New Delhi

Edition / Year : 4th

Edition




SATTUR – 626 203.



SYLLABUS


Semester : VI No. of Hours allotted : 6/ Week

Part III : Core Subject – Paper XVII No. of Credits : 4

Title of the Paper : PROJECT - LAB

1. Implementation of Optimization Techniques.

2. Trading, Profit & loss Account and Balance sheet preparation for a Company.

3. Income Tax Preparation.

4. Bank Reconciliation Statement

5. Preparation of Trial Balance

6. Preparation of Material Issue Register(LIFO,FIFO, Simple, and Weighted

Average)

7. Preparation of Flexible Budget

8. Preparation of Machine Hour Rate



SATTUR – 626 203.



SYLLABUS


Semester : VI No. of Hours allotted : 2/week

Part IV : Skill Based Subject – Practical III No. of Credits : 2

Title of the Paper : COMMERCE PRACTICAL

OBJECTIVE

To Educate the learners about various forms used in business

To Enable the learners to acquire knowledge about various practical usage of

forms in commerce.

List of Practicals:

Filling up of Money Order Form- Telegram Form- Layout of a Business Letter-

Use of common office machine- preparation of vouchers- Invoice and cash

receipts-Telephone etiquette-Handling of visitors.

Format of joint stock company Balance sheet, Model of a partnership deed,

Format of profit and loss appropriate account, Debit note and Credit note,

Statement of affairs of insolvent.

Cost sheet specimen stock sheet/Register, Payroll/wage sheet, Form of Bin and

Time card, Filling of material order and material requisition, Issue register.

Chart of an organization Structure.

Filling up of an account opening form, Knowledge of various forms used in

day-to-day banking-Cheque-pay-in-slip-withdrawal form-transfer form-Draft,

Form of Bill of Exchange and Promissory note, Fixed Deposit Receipt, Safe

Custody Receipt, Form of letter of credit, Currencies of different Countries,

ATM, Debit and credit card.


Collection of different types of advertisement, Preparation of advertisement

copy, analyzing brand names-Publishing the products in the market.

Filling up of Equity share application and mutual fund form, Share, Mutual

fund and Bond certificates.

Procedure of sending share certificate along with Transfer deed for name

transfer, Dividend warrant, filling up of proxy form.

Filling up of Income tax returns, Sales tax form, Applying for income tax

refund.

Note:

Students have to submit a practical note book consisting of the specimen

format of all the above document mentioned in the syllabus.


SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE (An Autonomous Institution Re-accredited with ‘A’ Grade by NAAC)

SATTUR – 626 203.



SYLLABUS


Semester : VI No. Of Hours Allotted: 2/Week

Part IV : Skill Based Subject – Paper III No. Of Credits : 2

Title of the Paper : PERSONALITY DEVELOPMENT

OBJECTIVES:

To enrich the learners to the basic concept of Personality Development.

To educate the student to study the minds of the Human.

Unit-I:

Personality Development - Understanding individual behavior - Factors

Influencing Individual Behavior – Models of Man.

Unit-II:

Meaning and Definition of Personality - Determination of personality -

Development of Personality.

Unit-III:

Personality Traits - Definition Nature and Importance of Perception - The

Perception Process - Factors Influencing the Perceptual Set - Barrier to Perceptual

Accuracy - Perceptual Errors and Distortion.


Text Book:

Title of the Book : Organizational behaviour

Name of the author : S.S.Khanka

Publisher : S.Chand & Company ltd

Edition/Year : 2000

Unit-I:

Page Number - 31 to 38

Unit-II:


Unit-III


Reference book-1:

Title of the Book : Organizational behaviour

Name of the author : L.M. Prasad

Publisher : Sultan chand & sons.

Edition/Year :

Reference book-2:

Title of the Book : Personality Development

Names of the author : Dr.T.Bharathi& E.G.Parameswaran

Publisher :

Edition/Year :