SYLLABUS B.Com. (A&F)

Sri Ramakrishna College of Arts and Science

(Autonomous) (Formerly S.N.R. Sons College)

(Affiliated to Bharathiar University)

(Re-Accredited with „A‟ Grade by NAAC)

(An ISO 9001:2008 Certified Institution)

Nava India, Coimbatore-641 006, Tamil Nadu, India.

SYLLABUS

B.Com. (A&F)

DEPARTMENT OF COMMERCE WITH ACCOUNTING & FINANCE

ACADEMIC YEAR 2018-2019

(2017 BATCH)

SRI RAMAKRISHNA COLLEGE OF ARTS

AND SCIENCE (Autonomous) (Formerly S.N.R SONS COLLEGE)

(Affiliated toBharathiarUniversity)

(Re-Accredited with„A‟Gradeby NAAC)

(An ISO 9001:2008Certified Institution)

S.N.R.CollegeRoad,Coimbatore-641006,TamilNadu,India.

Phone:(0422)2562788 Fax:(0422)2560387 Website:www.snrsonscollege.org

“Scheme of Examination along with Distribution of Marks and credits” CBCSPATTERN UNDERGRADUATEPROGRAMMES

SNRSonsCollege,Coimbatore-641006

B.Com Accounting and Finance Degree Course (For the students admitted during the academic year2017 – 2018 and onwards)

Part Study Components and Course Title CIA - $ Compreh

ensive

Exam

Total Credit

SEMESTER I

I Language: 17T01 Tamil–I / 17H01 Hindi–I /

French – I / Malayalam – I

30 70 100 3

II 17E01 English–I 30 70 100 3

III CORE-I-17BPSC01-Fundamentals of Accounting

30 70 100 4

III CORE-II-17CAF101- Principles of Finance 30 70 100 4

III CORE-III-17CAF102- Introduction To

Information Technology

30 70 100 4

III Allied I: 17MATC01- Business Mathematics

30 70 100 4

IV 17ES01-Environmental Studies 100 - 100** 1

IV 17CPE01-PACE I - 100 100** 1

IV 17CAFJC1-JOC- Multi Media 1$

24

SEMESTER II

I Language: 17T02 Tamil–2 / Hindi–2 /French–2 / Malayalam – 2

30 70 100 3

II 17E02 English- II 30 70 100 3

III CORE-I-17CAF201-Advanced Accounting-I 30 70 100 4

III CORE-II-17CAF202-Management Concepts 30 70 100 4

III CORE-III-17CAF202- Computer

Application Practical I

30 70 100 3

III Allied II :17MATC02- Business Statistics 30 70 100 4

IV 17VE01Value Education 100 - 100** 1

IV 17CPE02-PACE II - 100 100** 1

IV 17CAFJC2-JOC- STEP COURSE 1$

23

SEMESTER III

III CORE-I-17CAF301-Advanced Accounting-II 30 70 100 4

III CORE-II-17CAF302- Advanced Financial

Management

30 70 100 4

III CORE-III-17CAF303-Corporate Law I 30 70 100 3

III CORE-IV-17CAF304- Marketing Fundamentals

30

70

100

3

III OPEN ELECTIVE I-17CAFI01- Investment Literacy

III Allied III: 17EC03 General Economics 30 70 100 4

III Skill Based Course – 1:17CAF305-

Computer Application Practical-II –Tally

30 70 100 3

IV Basic Tamil I / Advanced Tamil I$$ 100 100** 1$

IV 17CPE03-PACE III - 100 100** 1

IV 17CAFJC3-JOC 1$

26

SEMESTER IV

III CORE-I-17CAF401 - Company Accounts I 30 70 100 4

III CORE-II-17CAF402 – Investment

Management

30 70 100 4

III CORE-III-17CAF403- Working Capital

Management

30 70 100 4

III Elective I -17CAF404- Auditing

Fundamentals

30 70 100 4

III Allied IV: 17MATC06- Operation research

for Commerce

30 70 100 4

III Skill Based Course – 2:17CAF405-

Corporate Law II

30 70 100 3

IV Basic Tamil II / Advanced Tamil II$$ 100 100** 1$

IV 17CPE04-PACE IV 100 100** 2

IV 17CAFJC4-JOC 1$

25

SEMESTER V

III CORE-I-17CAF501- Company Accounts II 30 70 100 4

III CORE-II-17CAF502- Cost Accounting 30 70 100 4

III CORE-III-17CAF503-Income Tax Law and Practice

30 70 100 4

III CORE-IV-17CAF504- Business Environment

30 70 100 4

III OPEN ELECTIVE II-17CAFI02 – Investment Literacy

30 70 100 3

IV Skill Based Course – 3 :17CAF505 100 - 100 3

Institutional training

IV 17CPE05-PACE V 100 100** 2

IV 17BPSJC5-JOC 1$

24

SEMESTER VI

III CORE-I-17CAF601-Management Accounting 30 70 100 4

III CORE-II-17CAF602-Corporate Finance 30 70 100 4

III CORE-III-17CAF603- Computer Application Practical III-E-Filing

30 70 100 3

III Elective II 17CAF604Indirect Taxation 30 70 100 4

III Skill Based Course – 4:17CAF606-Project

Report & Viva Voce

30 70 100 3

V Extension Activities 17NS01-NSS/17NC01-NCC/17SP01-SPORTS/17YR01-YRC/17SI01-SIS/17RB01-RBC#18YH01-Yoga,18SB01-Swachh Bharat Abhiyan

100 - 100** 1

19

$ Extra Credit Course for the candidates who opted other Languages in Part – I.

# No Comprehensive Examinations. Only Continuous Internal Assessment (CIA). @ No Continuous Internal Assessment (CIA). Only Comprehensive Examinations.

**Marks will not be included in CGPA calculations.

Elective – I

A –Auditing Fundamentals

B – Entrepreneurship Development

C – Capital markets and institutions

Elective – II

A – Indirect Taxation

B – Organizational Behavior

C – Business Finance

List of Open Elective papers offered by the department

Open Elective – I Investment Literacy

Open Elective –II Investment Literacy

Summary

Part Subject Papers Credit Total Credit

Paper Marks Total Marks

Part I Languages 2 3 6 2 100 200

Part II English 2 3 6 2 100 200

Part III

Core I 20 76 92

20 2000 2400

Allied 4 16 4 400

Open Electives

2 3 6 2 100 200

Electives 2 4 8 2 100 200

Skill Based 4 3 12 4 100 400

3600

Part IV

Lang 2 1 2$ 2 100 200**

Pace 3 1 3

7 100 500** 2 2 4

EVS & VE 2 1 2 2 100 200**

JOC 5 1 5$

Part V @ Extension 1 1 1 1 100 100**

Total 140

$ - Extra Credit Courses

** - Not Included in Total Marks CIA: Continuous Internal Assessment Total Marks for the Program: 3600 CE :Comprehensive Examination Total Credits for the Programme: 140

Chairman, Board of studies in B.Com. (A&F)

SRI RAMAKRISHNA COLLEGE OF ARTS AND SCIENCE, Coimbatore-06

B.Com A & F (2017 Batch)

17CAF301-ADVANCED ACCOUNTING II

COURSE OBJECTIVES

This course will empower the student to have thorough knowledge in accounting for

Partnership.

UNIT –I INTRODUCTION TO PARTNERSHIP 12 Partnership fundamentals – Adjustment entries – Types of capital – Past adjustments – Profit &Loss appropriation

account – Final accounts of Partnership firms.

UNIT –II ADMISSION 12 Admission of a partner – Profit sharing ratio – Goodwill – methods of valuation – retirement – accounting treatment

– death of a partner – Deceased partner’s share of profit – special treatment during death of a partner – accounting

treatment during death of a partner.

UNIT –III DISSOLUTION 12 Dissolution of a firm – modes of dissolution – settlement of accounts - account treatment – insolvency of partners –

Garner Vs Murray rule - Piece meal distribution.

UNIT–IV AMALGAMATION 12 Amalgamation of partnership firms – Conversion into a company- computation of purchase consideration –

realization account - transfer of reserves & losses - Sale to a company

UNIT –V ACCOUNTING SOFTWARE 12 Accounting Software – Introduction to Zoho Books – Quick Books –Virtual accounting – Divvy – Xpenditure

Software – Sage Intacct – Xero Cloud Accounting .

COURSE OUTCOMES

Understand the fundamentals of partnership and the importance of types of capital.(PLO 2)

Apply the accounting techniques for the admission, retirement and death of partners. (PLO 3)

Analyze the reasons for suspending partnership and identify modes of dissolution.(PLO 2)

Synthesis the benefits of amalgamation and Identify the reasons for conversion of Partnership into

companies.(PLO 5)

Demonstrate the knowledge of basic accounting software and its application. (PLO 5)

Total Periods: 60

* Note : The Question paper consists 20% Theory and 80% Problems

PADEGOGY:

PPTs, Lecture notes, interactive games.

TEXT BOOKS

1. T.S.Reddy & Y. Murthy , “Financial Accounting”- 2016, 16th

Edition Margham Publications, New Delhi-110 055

REFERENCE BOOKS

1.Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy, Part-I” 2017, 11th

Edision, Himalaya

Publishing House PVT Ltd.

Semester IV

Credit 4

Paper Type Core

Max.

Marks

CIA -30

CE - 70

TOT =100


2. Shukla M.C., Grewal T.S. & Gupta S.L,” Advanced Accountancy” 2016, 12th

Edision,Schand Publishing

JOURNALS

Indian Journal of Accounting, Indian Accounting Review, Journal of Commerce & Accounting Research.

WEBSITES

https://www.capterra.com/accountingsoftware

Verified By Approved By

https://www.capterra.com/accountingsoftware


17CAF302-ADVANCED FINANCIAL MANAGEMENT

COURSE OBJECTIVES

This course will empower the student to have proper financial planning, frame the

capital structure, analyze the objectives of dividend and apply capital budgeting

decisions in decision making process.

UNIT –I FINANCIAL PLANNING 12 Financial planning – Scope of financial planning – Objectives – Factors affecting Financial Planning – Essentials for

sound financial plan – Signifance of Financial plan –financial planning tools – emerging technology trends used for

financial planners – recent entrants into digital payment - Limitations of Financial Plan .

UNIT –II CAPITAL STRUCTURE 12 Capital Structure Introduction-Objectives-Assumptions of Capital structure-Capital structure decision- EBIT-EBT

analysis-Factors affecting capital structure-Leverage, types of Leverages-Operating and Financial-Composite

Leverage.

UNIT –III CAPITAL BUDGETING 12 Capital Budgeting - Significance-Steps in Capital Budgeting-Techniques of capital budgeting-Payback Period-

Return on Investment-Net Present Value(NPV)-Profitability Index - Internal Rate of Return (IRR)-Investment

appraisal technique – Application of Capital Budgeting Techniques in decision making process.

UNIT–IV DIVIDEND POLICY 12 Dividend Policy- Types of Dividend – nature of Dividend policy – Objectives of Dividend – Factors Determining

Dividend policy – Dividend Theories - Walters Model – Gordon ‘s model – MM Model

UNIT –V VARIOUS SOURCES OF FINANCE 12 Sources of Finance –Sources of Short Term Finance –Long Term Finance –factors determining long term finance –

Sources of long Term Finance - Technology in Finance – Cyber cash- Smart cards- Indian payment models

Authentication Of Electronic Records - Digital Signature Certificates

PADEGOGY:


COURSE OUTCOMES

Understand the financial planning techniques in decision making process. (PLO 7)

Develop the ability to measure the capital structure and leverage analysis of a firm. . (PLO 7)

Ability to describe the importance and various forms of cost of capital. . (PLO 8)

Analyze the capital budgeting techniques in investment decision and in evaluating the various investment

proposals. . (PLO 7)

Apply financial management concepts and tools to the financing decisions and dividend decisions faced by

the firm. . (PLO 7)

Familiarize with various sources of finance, which a business house can mobilize and effective

management of finance. . (PLO 8) (PLO 9)

Total Periods : 55

* Note : The Question paper consists 40% Theory and 60% Problems.

Semester III

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100


TEXT BOOKS

R.K. Sharma and Sashi K. Gupta, Financial Management, Revised Edition, Chennai.: Kalyani Publishers, 2016.

REFERENCE BOOKS

Dr.S.N.Maheswari ,Financial Management Principles and Practice ,Revised Edition, New Delhi : Sultan Chand &

Sons, 2017

Dr A. Murthy, Financial Management , Revised Edition ,Margam Publications, 2017

Prasanna Chandra, Financial Management, Revised Edition, Tata McGraw-Hill Education Pvt.Ltd, 2017

JOURNALS

The Journal of Finance

Journal of Banking & Finance

WEBSITES

https://onlinelibrary.wiley.com/journal/15406261


https://onlinelibrary.wiley.com/journal/15406261


17CAF303- CORPORATE LAW I

COURSE OBJECTIVES To enable the students to have an understanding of legal rules and ethical constraints provides a framework for making sound business decisions, facilitates commercial transactions, and promotes order in the marketplace.

UNIT- I CONTRACT 9

Indian Contract Act 1872 - Meaning, Definition, Essential Elements of a Valid Contract – Types of Contract-

Discharge of contract – Breach of contract.

UNIT – II OFFER & ACCEPTANCE 9

Offer- Meaning, Definition, Essentials, Types - Acceptance-Meaning, Definition, Essentials, Types - Revocation of

Offer and Acceptance. Consideration - Meaning, Essentials, Types – Valid Contracts without Consideration -

Legality of Objects & Consideration.

UNIT –III CONTRACTUAL CAPACITY 9 Contractual Capacity: Minor - Persons of Unsound Mind - Expressly Disqualified Persons - Free Consent-

Meaning, Factors Vitiating - Free Consent -Coercion, Undue Influence Misrepresentation, Fraud, and

Mistake - Effects in Validity - Expressly Void Agreements.

UNIT- IV INTELLECTUAL PROPERTY 9 Intellectual Property - Trademarks -Trade Secret - Patents - Copyrights - Business ethics –

Corporate culture Decision making

UNIT- V INDEMNITY AND GUARANTEE 9

Contracts of Indemnity and Guarantee - Bailment and Pledge – information technology and its application– e

governance – digital signature – digital signatures certificates – attribution, acknowledgement and dispatch of

electronic records.

PADEGOGY:

PPTs, Lecture notes, interactive games

COURSE OUTCOMES Capable of handling the legal issues while entering into a contract. (PO2)

Ability to deal with various government bodies on legal issues. (PO4)

Recognize legal and ethical issues when making business decisions. (PO2)

Ability to understand the Intellectual Property and apply ethics in decision making. (PO9)

Identify the contracts relating to Indemnity and guarantee and apply IT in Business law. (PO4 & 9)

Total Periods : 45

TEXT BOOKS N.D.Kapoor, Mercantile Law, 36

th Edition, New Delhi: Sultan Chand & Company Ltd, 2016.

REFERENCE BOOKS M.C Kuchaal. Mercantile Law, 8

th Edition, New Delhi: Sultan Chand & Company Ltd, 2016.

JOURNALS

Semester III

Credit 3

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100


Indian Journal of law and Technology Journal of Intellectual Property and law. WEBSITES https://www.udemy.com/courses/business/business-law/

https://study.com/articles/Online_Business_Law_Courses_and_Classes.html


https://www.udemy.com/courses/business/business-law/

https://study.com/articles/Online_Business_Law_Courses_and_Classes.html

B. Com A & F (2017 Batch )

17CAF304-MARKETING FUNDAMENTALS

COURSE OBJECTIVES To gain insight on the impact of marketing environment and on the marketing

strategies adopted by the business organizations.

UNIT I CONCEPTS OF MARKETING 9

Marketing –Importance of marketing –Modern Marketing concept- Functions of Marketing- mobile marketing –

shifts from globalization to personalization .

UNIT II MARKET SEGMENTATION 9

Market Segmentation: Levels – Importance – Procedures - Bases for Segmentation – Targeting Strategies –

Positioning: Differentiation Strategies - Positioning Strategies - Individual Buyer Behavior: Model - Buying

Decision Process - Buyer Roles - Buying Influences.

UNIT III MARKETING MIX 9 Marketing Mix: – Product mix –Meaning of Product –Product life cycle –Branding labeling-Price Mix-Importance-

Pricing objectives - Pricing strategies –Personal selling and Sales Promotion -Place mix-Importance of channels of

distribution –- Functions of middlemen –marketing automation.

UNIT IV MARKETING COMMUNICATION 9 Marketing Communication: Process - Developing Effective Communications - Advertising - Developing effective

Advertising Programs - Forms of Advertising – Planogram - Agility marketing - Sales Promotion - role of social

media in promoting sales.

UNIT V MARKETING AND GOVERNMENT 9 Marketing and Government : Bureau of Indian Standards –Agmark –Consumerism – Consumer Protection – Rights

of consumers- Green Marketing – market research – quantitative and qualitative techniques used in market research.

PADEGOGY:

PPTs, Lecture notes, interactive games

COURSE OUTCOMES Describe the market, philosophies of marketing and the marketing environment.(PLO 2)

Explain the segmentation of market, strategies and Buyer behaviour. (PLO 3)

Contribute suggestions in promoting a product and branding the same. (PLO 9)

Suggest an appropriate pricing strategy and price adjustments considering competition and related other

factors. (PLO 2)

Understand the role of Government to protect consumers against exploitation and apply research techniques

to promote sales. (PLO 5) Total Periods : 45

TEXT BOOKS R.S.N.Pillai & Bagavathi,, Modern Marketing Principles and Practice, 3rd Edition, S.Chand Publisher, New

Delhi, 2016.

REFERENCE BOOKS Philip Kotler, Marketing Management, 13

th Edition, Pearson, New Delhi., 2016

V.S.Ramasamy, S.Namakumari “Marketing Management”,4th

Edition Macmillan Publisher, Chennai, 2015,

Arunkumar, N.Meenakshi, Marketing Management,2nd

Edition, Vikas Publishing House,Chennai, 2015

JOURNALS Indian Journal of Marketing

WEBSITES indianjournalofmarketing.com/

https://www.edx.org/course/marketing-management-iimbx-mk102x

https://www.smartdraw.com/planogram/


Semester III

Credit 3

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

https://www.edx.org/course/marketing-management-iimbx-mk102x


17CAF305 - COMPUTER APPLICATION PRACTICAL II – TALLY

COURSE OBJECTIVES

This course is designed to impart knowledge regarding concepts of Financial Accounting Tally is

an accounting package which is used for learning to maintain accounts.

UNIT – I 7 Microsoft Excel: Introduction -Entering and Editing Text -Formula – Alignments – Menus, Commands, Toolbars and their Icons –

Creating Charts -Templates – Sharing Data Between Applications – Simple calculations using statistical functions: sum, average,

correlation co-efficient- growth rate- simple interest- compound interest- rank correlation Regression.

UNIT – II 7 Basic Accounts – starting Tally – company creation – chart of Accounts – account masters – voucher entry – single mode voucher

entry – accounts voucher printing – day book summaries – Trial Balance – Final Accounts – Reports printing.

UNIT –III 7 Traders Accounts–customer supplier profile–sales purchase voucher Entry–sale purchase summary – outstanding reports

Advanced Accounts – Cost categories & cost centers – voucher entries – TDS – service Tax – Bank Reconciliation – Interest –

voucher class.

UNIT – IV 7 Security – Security control set up for company – security level – Internet connectivity -E-mail – e-mailing a report – Web Browser.

UNIT–V 7 Basic Inventory– inventory master– inventory voucher– invoicing- inventory reports -Sales purchase analysis – Stock journal

reports. – GST - Value added.

COURSE OUTCOMES 1. Able to create company, enter accounting voucher entries including advance voucher entries.

2. Prepare and reconcile bank statement, do accrual adjustments, and also print financial statements.

3. Ability to apply various accounts with interpretation.

4. Capable of analyzing the Inventories reports and prepare GST bills.

Total Practical Hours: 35

REFERENCE BOOKS 1. A.K.Nadhani & K.K.Nadhani, “Implementing Tally ERP 9”, BPB Publications, New Delhi.

2. V. Sundaramoorthy, “Tally 9 Volume I & II”, Genesis – VBSE Pvt. Ltd, Chennai

3. Sanjay Saxena , “MS-Office 2007 in a nut shell”, Vikas Publishing House Private Ltd.

4. Spoken Tutorials, IIT- Mumbai


Semester III

Credit 3

Paper Type Skill Based

Max. Marks CIA -30

CE - 70

TOT =100


17CAF401 -COMPANY ACCOUNTS I

COURSE OBJECTIVES

To learn different aspects of company accounts.

UNIT – I Issues of Shares and Underwriting 12 Company accounts - Issue of shares at premium and discount -Journal entry- Over subscription of shares – Allotment of shares -

Forfeiture and reissue of shares –Underwriting- types of underwriting- Payment of underwriting commission – Determining the

liability of underwriters.

UNIT- II Redemption of Preference Shares and Profit Prior to In-corporation 12 Redemption of' preference shares –- Procedure- Journal entries - Profit prior to in-corporation – Ascertainment of profit or loss

prior to in-corporation- Calculation of sales ratio- Calculation of weighted ratio- Calculation of time ratio. Issue and redemption for

Debentures.

UNIT- III Final Accounts of the Company 12 Preparation and presentation of Statement of Profit and Loss account – Balance sheet- Cash flow statement in accordance with

schedule 3 of Companies Act 2013.

UNIT – IV Valuation of Goodwill and Shares 12 Valuation of Goodwill and shares– Nature of goodwill – Features of goodwill – Types of goodwill – Methods of valuing goodwill

– Capitalization method-Purchase of past average profit- Super profit – Purchase of super profit- Annuity method- Capitalization

of super profit method- Valuation of shares- Methods of valuation – Net assets method – Yield method- Fair value method.

UNIT –V Liquidation of Companies 12 Liquidation of companies – Meaning-Difference between insolvency and liquidation - Modes of liquidation- Order of payment-–

Statement of affairs – Form of statement affairs- Procedure of preparation of statement of affairs- Deficiency account- Liquidator’s

final statement of accounts- Liquidator’s remuneration.

COURSE OUTCOMES Could understand the basic concepts of issues of shares, debentures and underwriting of shares

Can analyse and compute profit prior to in corporation and post in corporation period and to find out the mechanism for

redemption of preference shares

Evaluate the financial position of the company

Analyzing and Computation of various methods of goodwill and shares of the company

Apply the procedure for liquidation of companies.

Total Periods: 60


TEXT BOOKS S.P. Jain and K.L. Narang “Advanced Accountancy”, 11

th Edition,2015,Kalyani Publishers, Ludhiana.

REFERENCE BOOKS R.L. Gupta and S. Radhasamy ,”Advanced Accountancy” 11

thEdition,2013, Sultanchand and Sons New Delhi.

M.A. Arulanalidham and K.S.Raman,”Advanced Accountancy” 10th

Edition,2013,Kalyani publishers, Ludhiana.

JOURNALS Journal Of corporate accounting & Finance

The international journal of Accounting

WEBSITES

http://www.edx.org/learn/acounting


Semester IV

Credit 4

Paper Type Core

Max.

Marks

CIA -30

CE - 70

TOT =100



17CAF402- INVESTMENT MANAGEMENT

COURSE OBJECTIVES

To familiarize the students with different investment alternatives, introduce them to the

framework of their analysis and valuation and highlight the role of investor protection.

UNIT –I INTRODUCTON TO INVESTMENT 12 Meaning of Investment-Need & Purpose for Investment-Golden Rules for Investing- Investment Precautions-Investment Vehicles

available for Investors in Detail (Short term options and Long term options) -Classifying and understanding investor profile.

UNIT –II INVESTMENT DECISION 12 The investment decision process, Savings, Investment and Speculation. Various Investment Avenues – Equity shares, IPO/FPO,

Fixed Income Securities, Deposits, Mutual funds, Equity oriented mutual funds, Real estates, Insurance Investments – its

applications in promoting Investment.

UNIT –III RISK - RETURN 12

Understanding the concept of Return- Investment Risk and Return Trade off- -Meaning of Risk-Common Types of Risk-

Measurement of risk - Differences between systematic and unsystematic risk -Risk Management process.

UNIT–IV INVESTMNET THEORY 12 Investment Information – EPS, DPS, Price earning ratios – Other financial Measures – Technical Analysis – Fundamental

Analysis – Dow Theory - Random Walk Theory – Efficient market theory – Capital Asset Pricing Theory – Portfolio

management– Process –Planning - Evaluation Analysis – its applications in Investment management.

UNIT –V INTERMEDIARIES 12 Management of Financial Intermediaries – role of financial intermediaries - Issues pertaining to - Performance measurement -

ALM for liquidity risk -Credit Risk -Interest Rate Risks - Regulation of DMAT Account.

COURSE OUTCOMES

Understand the fundamentals of Investment & Investor. (PLO 3)

Knowledge to analyse sources for Investment Purpose. (PLO 8)

Analyze and understand Risk & Return Factors (PLO 9)

Apply and critically evaluate finance and investment theory with particular reference to the operation of financial markets.

(PLO 7)

Operate ethically as financial intermediaries. (PLO 7) Total Periods : 60

TEXT BOOKS Preeti Singh ,Investment Management, 14 th Edition, Himalaya Publishing House , 2015

REFERENCE BOOKS

V. A. Avadhani, Studies in Indian Financial System, 14 th Edition, Himalaya Publishing House, 2015

V.K. Bhalla, Investment Management, 14 th Edition, S.Chand & Co Ltd, 2017

JOURNALS The Journal Of Investment Management

Journal of Investment and Management (JIM)

WEBSITES

https://www.university.youth4work.com › Study-Material


Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100


17CAF403 -WORKING CAPITAL MANAGEMENT

COURSE OBJECTIVES To understand objective and concepts of working capital and to appreciate what working

capital management relates and to understand various techniques used to manage working

capital.

Unit – I CONCEPTS AND DETERMINATION OF WORKING CAPITAL 12 Management of working capital – concept – importance – Determinants and computation of working capital – Management of cash

– motives for holding cash – cash management models.

Unit - II INVENTORY MANAGEMENT 12 Objects of Inventory Management – Tools and Techniques of Inventory management – Determining of stock levels – safety levels

– ordering system of inventory – EOQ –ABC Analysis – VED Analysis – JIT Control System.

Unit -III RECEIVABLES MANAGEMENT 12 Management of Receivables – factors influencing – forecasting receivables – credit policy – collection policy - objectives of

receivable management – innovative techniques in receivable management.

Unit -IV FINANCING OF WORKING CAPITAL NEEDS 12 Bank Credit – Basic Principles and Practices - Bank Credit – Methods of Assessment and Appraisal - Other Sources of Short Term

Finance

Unit -V WORKING CAPITAL MANAGEMENT: AN INTEGRATED VIEW 12 Liquidity vs Profitability -Payables Management - Short-Term International Financial Transactions - Integrating Working Capital

and Capital Investment Process

PADEGOGY:


COURSE OUTCOMES

Understand the nature, concept and scope of working capital and to access the requirements working management.

(PLO7)

Determine the optimum stock levels by using various tools and techniques. (PLO7)

Analyze the factors influencing the receivable management and enable the firms to adopt the innovative techniques in

Receivable management.(PLO 9)

Examine the basic principles in bank credit and appraise the financial requirement .(PLO7)

Integrate the payables management in investment process. (PLO5)

Total Periods : 60

TEXT BOOKS 1.Shashi K Gupta , R K Sharma , Financial Management, Edition-S Chand Company Ltd Publications,

2016

REFERENCE BOOKS 1.Dr.S.N.Maheswari ,Financial Management Principles and Practice ,Revised Edition, New Delhi : Sultan Chand & Sons, 2017

2.Dr A. Murthy, Financial Management , Revised Edition ,Margam Publications, 2017

3.Prasanna Chandra, Financial Management, Revised Edition, Tata McGraw-Hill Education Pvt.Ltd, 2017

JOURNALS The Journal of Finance


WEBSITES www.ymcaust.ac.in/.../WORKING-CAPITAL-MANAGEMENT-by-DR.-Rachna.pdf

http://www.universityofcalicut.info/SDE/VISem_BBA_working_capital_mgmnt.pdf


Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

http://www.ymcaust.ac.in/.../WORKING-CAPITAL-MANAGEMENT-by-DR.-Rachna.pdf


17CAF404- AUDITING FUNDAMENTALS

COURSE OBJECTIVES To understand objective and concepts of auditing and gain working knowledge of

generally accepted auditing procedures and of techniques and skills needed

To apply them in audit and attestation engagements.

Unit – I AUDING IN GENERAL 12 Auditing Origin – Definition – Objectives –Importance-Types – Advantages and Limitations – Qualities of an Auditor – Audit

Programmes- Basic Principles governing an audit- Ethical principle - concept of Auditor’s Independence- Relationship of auditing

with other disciplines.

Unit – II AUDITING AND ASSURANCE 12 Auditing and Assurance Standards Overview, Standard-setting process-Role of International Auditing and Assurance Standards

Board - Auditing and Assurance Standards Board in India- Audit planning- Audit programme-Control of quality of audit work

Audit working papers- Audit files-Permanent audit-current audit files-Ownership of working papers- custody of working papers.

Unit – III INTERNAL AUDIT 12 Internal Control - Elements of internal control-Review and documentation-Evaluation of internal control system-Internal control

questionnaire-Internal control check list-Tests of control-Application of concept of materiality and audit risk-Concept of internal

audit- Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the valuation - verifications of Assets and

Liabilities.

Unit – IV AUDIT OF JOINT STOCK COMPANIES 12 Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various modes of Appointment of Company Auditor –

Rights -Duties – Liabilities of a Company Auditor – Share Capital - Share Transfer Audit – Audit Report – Contents – Types, case

studies.

Unit – V INVESTIGATION & E-AUDITING 12 Investigation – Objectives of Investigation –types- Audit of Computerized Accounts –Electronic Auditing – Investigation under

the provisions of Companies Act-Audit Report – Qualifications-Disclaimers-Adverse opinion-Disclosures-Reports and certificates

– Fraud – Risk – Technology- software used in detection.

PADEGOGY:

PPTs, Lecture notes, interactive games, case studies

COURSE OUTCOMES

Determine the nature, purpose and scope of audit including the role of external audit and its regulatory and ethical

framework. (PLO 2)

Determine the nature of internal audit and describe its role as part of overall performance management and its relationship

with the external audit. (PLO 4)

Demonstrate how the auditor obtains an understanding of the entity and its environment, assesses the risk of material

misstatement, whether arising from fraud or other irregularities, and plans an audit of financial statements. (PLO 2)

Describe and evaluate information system and internal controls to identify and communicate control risks and their

potential consequences, making appropriate recommendations. (PLO 2)

Identify and evaluate the work and evidence required to meet the objectives of audit engagements and the application of

computerized on Auditing. (PLO 5)

Total Periods :60

TEXT BOOKS B.N. Tandon, Practical Auditing , Revised Edition-S Chand Company Ltd, New Delhi :2016

REFERENCE BOOKS Clifford Gomez, Auditing and Assurance, Edition- PHI learning PVT. Ltd., New Delhi: 2016

B.S.Raman, Auditing- 9 th Edition, United Publishers, Mangalore: 2016

JOURNALS International journal of Auditing.

WEBSITES https://www.journalofaccountancy.com/topics/auditing.html


Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100


17MATC06 - OPERATIONS RESEARCH FOR COMMERCE

COURSE OBJECTIVE

To enable the students to understand the Operational Research concepts.

UNIT I INTRODUCTION TO OPERATIONS RESEARCH (11) Meaning – Scope- Models – Limitations. Linear Programming – Formulation – Application in Management

decision making- Solving LPP by Graphical method

UNIT II TRANSPORTATION AND ASSIGNMENT PROBLEMS (11) Finding initial basic feasible solution –NWC, LCM and VAM - Moving towards optimality-MODI method.

(Non-degenerate Problems only)

Hungarian algorithm of Assignment Problems – unbalanced AP – maximization in AP.

UNIT III GAME AND QUEUEINGTHEORY (11) Pure strategy – Mixed strategy – 2x2 matrix – Principle of Dominance – Graphical method.

Fundamentals of Queueing Theory – single server infinite population model (M/M/1) : (

/ FIFO) - Simple problems only

UNIT IV CPM & PERT (11) Principles – Construction of network for projects – Forward and backward pass computation – Critical

path– Total, Free, Independent Floats. PERT calculations - Time scale analysis – Critical path –

Probability of completing of project – Advantages and limitations

UNIT V DECISION THEORY (11) Introduction - Pay-off tables in Decision theory– Decision Criteria under different environment –

conditions of certainty, uncertainty and risk – Decision trees – Simple Problems

COURSE OUTCOME

After the completion of the course the student will be able to

Solve Linear programming problems.

Formulate and solve Transportation and Assignment problems.

Solve Game and Queueing theory problems.

Construct the network, estimate the floats by CPM and the probability of completion by PERT.

Acquire knowledge about decision theory in real life.

Total Periods :

55


TEXT BOOK 1. Sunderesan, Ganesan and Ganapathy Subramanian “Resource Management Techniques”, AR

Publishers, 9th

edition REFERENCE BOOKS

1. KantiSwarup, P.K.Gupta and Man Mohan , “Operations Research”, Tata McGraw Hill, 15th

edition

2. N.D.Vohra, “Quantitative Techniques in Management”, TMH Publishers.

Dr.HANNAH REVATHY F. Dr.HANNAH REVATHY F.

(Course coordinator) (BOS Chairman)

Semester IV

Credit 4

Paper

Type

Allied

Max.

Marks

CIA -30

CE - 70

TOT =100


17CAF405 – Corporate Law II

COURSE OBJECTIVES To acquire knowledge and develop understanding of the regulatory framework of companies with reference to various provisions of Companies Act and its schedules, rules, notifications, circulars, clarifications there under including case laws and Secretarial standards

UNIT I

9 Introduction- Development of Concept of Corporate Law in India- Company Definition, Meaning-Nature and its Characteristics -Nature and Forms of Business -Company vis-à-vis other Forms of Business-The Companies Act 2013- Formation of companies, Incorporation, Certificate of incorporation , on line registration of companies.

UNIT II 9 Promoters Meaning, Duties, Rights- Liabilities - Formation of Companies Doctrine of ultravires-Doctrine of Indoor Management –Articles of Association-Contents of Articles -Memorandum of Association - Contents of Memorandum-Alteration. UNIT III: 9 Directors introduction-Appointment/Reappointment-Qualifications, Disqualifications- Vacation of Office, Retirement, Resignation

and Removal of Managing and Whole–Time Directors - Role and Responsibilities of Directors -Powers and Duties - Loans to

Directors - Remuneration of Directors.

UNIT IV 9 Company Secretary – Appointment-Role and Responsibilities-Meetings: Meetings of Board and Committees–Minutes and Evidence- General Meetings – Kinds of Meetings- meeting through video conferencing – e voting -Law, Practice and Procedure Relating to Convening and Proceedings at General and Other Meetings-Notice.

UNIT V 9 Winding up of Companies –An Overview -Corporate winding up & dissolution-Compulsory winding up –Voluntary winding up -

An Introduction to E-Governance and XBRL its applications.

PADEGOGY:

PPTs, Lecture notes, case studies, seminars.

COURSE OUTCOMES Comprehend the nature, functions of companies and apply the relevant knowledge.

Analyze the relationship between the two major organs in the company, namely the general meeting and the board of

directors; (PLO 2)

Explain the law and procedure relating to meetings and the rights of shareholders during meetings;(PLO5)

Establish the effect and consequences when companies undergo the reconstruction, receivership or winding-up process.

(PLO 2)

Understand the process of E-Governance and use of XBRL in companies.(PLO 4)

Total Periods : 45

TEXT BOOKS N.D.Kapoor, Elements of Company Law, 29th Edition, Sultan Chand & Sons, New Delhi, 2016

REFERENCE BOOKS M.C.Kuchal, Secretarial Practice, 18th Edition , Vikas Publishing house Pvt Ltd, New Delhi, 2016 S.Kathiresan & Dr.V.Radha, Company Law, Revised Edition, Prasanna Publishers, Chennai, 2016. JOURNAL Indian Journal of law and Technology WEBSITES https://www.udemy.com/courses/company/company-law/

https://study.com/articles/Online_company_Law_Courses_and_Classes.html


Semester IV

Credit 3

Paper

Type

Skill based

course

Max.

Marks

CIA -30

CE - 70

TOT =100

https://www.udemy.com/courses/company/company-law/


17CAFI01- INVESTMENT LITERACY

COURSE OBJECTIVES

The primary objective is to provide students with a thorough foundation in

investment with special emphasis on financial concepts and an appreciation of the

way those concepts are applied in practice.

UNIT – 1 INTRODUCTION TO INVESTMENT ( ONLY THEORY) 9 Introduction to Investment - Meaning of Investment-Need & Purpose for Investment-Golden Rules for Investing- Investment Precautions-Investment Vehicles available for Investors in Detail (Short term options and Long term options) -Classifying and understanding investor profile– E Finance - meaning – importance – delivery of E – Finance .

UNIT –2 FINANCIAL INSTITUTIONS ( ONLY THEORY) 9 Financial institutions –Overview of financial markets – Financial system – Concept – organization - inter

relationship in the financial system - Key types of securities – money market securities and capital market

securities – difference between capital markets and money markets.

UNIT – 3 TIME VALUE ( ONLY PROBLEMS) 9

The time value of money – Meaning – Basic concepts – Need – rationale application - Present values and future

values - Present values and future values of an annuity – Solving problems when interest rate is known.

UNIT – 4 STOCK MARKET ( ONLY THEORY) 9 Role of Stock Markets – Difference between Primary and Secondary Markets – Organisation of Stock Exchange –

Speculators in Stock Exchange - De mat Accounting – Investment Opportunities- Regulator Body – FOREX.

UNIT – 5 FINANCIAL STATEMENT ANLAYSIS 9 Financial Statement Analysis – financial analysis – Tools used for analysis - Basic ratios – Types – Its application in

decision making.

COURSE OUTCOMES

Understand the basic knowledge of investment and various avenues.

Understand the role of financial markets.

Apply the concepts of Time value of money in investment decision.

Develop conceptual understanding of primary and secondary markets. Analyse and interpret the financial statements.

Total Periods : 45


TEXT BOOKS 1Dr. R.K. Sharma & Shashi K.Gupta, “Financial Management”, 8 th Edition – 2016 Kalyani Publishers, Ludhiana, New Delhi.

1. Preeti Singh ,Investment Management, 14 th Edition, Himalaya Publishing house, New Delhi, 2006,

REFERENCE BOOKS 1.I.M. Pandey, “ Financial Management” , 11 th Edition 2017, Vikas Publications 2. Kulkarni P.V., Sathya Prasad B. C , “ Financial Management”, 9 th Edition – 2016, Himalaya Publishing House, Mumbai . 3. Micheal Eugune , “ Financial Management “, 12 th Edition -2016 – Cengage Learning India, New Delhi.

JOURNALS

Journal of Pension Economic & Finance

WEBSITES

http://finanaceonline.org/website/


Semester III

Credit 3

Paper Type Open

Elective

Max. Marks CIA -30

CE - 70

TOT =100


B.Com.A&F-2017 Batch

17CPE03: PERSONALITY, APTITUDE AND CAREER ENHANCEMENT (PACE – III)

AIM To help students in order to understand basics concepts of Quantitative and

Reasoning Ability. Inculcate higher level of Emotional Intelligence to help

them following up with the concepts learnt in PACE 1 and PACE 2. To

equip the students with self-assessment tools to track their progress in

Linguistic Development, especially in Writing and Speaking.

COURSE OBJECTIVES To introduce students,

To understand basics concepts of Quantitative and Reasoning Ability and make the students understand the

importance of Quants and Reasoning in Recruitment Process.

To make the students understand the application of linguistic concepts learnt in PACE 1 and PACE 2 with

relevance to Placement.

To introduce and inculcate higher level of Emotional Intelligence to help them cope with their life ahead,

following up with the concepts learnt in PACE 1 and PACE 2.

To equip the students with self-assessment tools to track their progress in Linguistic Development, especially in

Writing and Speaking.

To introduce basic level Interview Questions.

UNIT I – QUANTITATIVE ABILITY – I

Number Properties – Divisibility rules, Unit digit, BODMAS, HCF and LCM. Averages AP and GP – Percentage –

Increase and decrease concepts. Profit and Loss – Interest Calculation- Simple interest and compound interest.

UNIT II – ARITHMETIC REASONING – I

Data Arrangements – Linear and Circular arrangement. Data Interpretation – Alpha & Numeric series – Odd man out.

Coding & Decoding

UNIT III – VERBAL ABILITY – I

Vocabulary – Etymology, Root words, Verbal Analogy. Workshop on Reading – Sub-skills of Reading, Techniques

of Reading, Jumbled Paragraphs and Jumbled Essays. Application of Grammar concepts – Sentence Construction

UNIT IV – LINGUISTIC ABILITY

Writing & Speaking Skills – Parts of Speech, Modal Verbs, Tenses, Active and Passive Voice, Degrees, Articles,

Contextual usage of words – Conversational English

UNIT V – EMOTIONAL INTELLIGENCE – LEVEL 2

Time Management – Conflict Resolution – Stress & Anger Management – Online presence & researching online –

Mind maps – Negotiation & Persuasion – Level 1 & 2 Interview Questions

COURSE OUTCOMES TOTAL PERIODS: 40

On the successful completion of PACE 3, the students would be able to Solve questions on basic Quants, Verbal and Reasoning Ability

Inter-relate all the linguistic concepts learnt and apply them while solving questions on Verbal Ability

Develop the habit of Reading

Understand the relevance and application of Emotional Intelligence in the Recruitment Process

Answer basic level Interview Questions

REFERENCES

1. Quantitative Aptitude for Competitive Exams by R. S. Agarwal 2. Quantum CAT by Sarvesh Verma

3. A Modern Approach to Logical Reasoning by R. S. Agarwal

4. Verbal Ability and Reading Comprehension by Arun sharma

5. Word Power Made Easy by Norman Lewis

6. High School English Grammar by Wren and Martin

7. English Conversation Practice by Grant Taylor

8. Group Discussion and Interviews by Anand Ganguly

9. Art of Social Media by Guy Kawasaki

VERIFIED BY APPROVED BY

Semester III

Credit 1

Paper Type Skill based

Max. Marks

Online test : 50

+

Viva-Voce : 50

= 100


17ECO3-GENERAL ECONOMICS

COURSE OBJECTIVES To ensure basic understanding of economic systems, economic behaviour of

Individuals and organizations.

UNIT I - INTRODUCTION TO MICRO ECONOMICS, THEORY OF DEMAND

AND SUPPLY 11 Introduction to Micro Economics- Definition- scope and nature of Economics- Methods of economic study- Central problems of an

economy - Meaning and determinants of demand - Law of demand - Elasticity of demand- Price, Income and Cross elasticity of

demand- Measurement of Elasticity of Demand - Meaning and determinants of supply- Law of supply - Elasticity of supply.

UNIT II – COST AND PRODUCTION ANALYSIS 11 Theory of Production and Cost- Meaning of Production - Factors of production- Laws of Production – The Law of variable

proportions - Laws of returns to scale - Concepts of Costs – Average and Marginal Cost - Total, fixed and variable costs – Short

run and long-run cost output relationship.

UNIT III– PRICE DETERMINATION IN DIFFERENT MARKETS 11 Market Structure – Meaning and classification – Meaning and features of Perfect Competition- Price determination under perfect

competition - Meaning and features of Monopoly- Price determination under Monopoly - Meaning and features of Monopolistic

Competition- Price determination under Monopolistic competition - Meaning and feature of Oligopoly- Types of oligopoly.

UNIT IV - NATIONAL INCOME IN INDIA 11 National Income of India – Concepts of national income, Different methods of measuring national income- Growth of national

income and per capita income in various plans- Basic understanding of tax system of India – Direct and Indirect Taxation.

Inflation- Budget and Fiscal deficits- Balance of payments- External debts.

UNIT V - MONEY AND BANKING 11 Meaning of Money – Functions of Money - Commercial Banks – Role and functions- Commercial Banks in India – Reserve Bank

of India – Role and functions of Reserve Bank of India - Monetary policy.

COURSE OUTCOMES Upon successful completion of the course a student will be able to:

Represent demand, in graphical form, including the downward slope of the demand curve and what shifts the demand

curve.

Understand the links between production costs and the economic models of supply.

Represent supply, in graphical form, including the upward slope of the supply curve and what shifts the supply curve.

Graphically and algebraically determine output and pricing decisions under different market structures such as perfect

competition, monopoly, monopolistic competition, and oligopoly.

Understand the basics of national income accounting

Explain the components of the balance of payments, the factors that determine currency exchange rates, and ways to cope

with exchange rate risk.

Understand the importance of the financial sector in directing the use of scarce capital.

Understand the likely path of interest rates in the aftermath of a change in monetary policy

Total Periods: 55

TEXT BOOKS 1. Agarwal. S.K., “ General Economics” S. Chand Publishing, 6th Edition ,New Delhi, 2016.

REFERENCE BOOKS 1. Metha P.L., “ Managerial Economics” Sultan chand & sons , 21st Edition, New Delhi, 2016

2. Varshani R. L., & Maheswari K. L., “ Managerial Economics” JBA Publishers , 22nd Edition, NewDelhi,2016

3. Atmanand, “ Managerial Economics” Excel Books (EB) Publication, New Delhi, Reprint 2017.

4. Ahuja. H. L., “ Managerial Economics” S. Chand Publishing, 7th Edition, New Delhi, Reprint 2017.

Verified and Approved by (course coordinator/ BOS Chairman)

Semester III

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

Semester III

Credit 4

Paper Type Allied

Max. Marks CIA -30

CE - 70

TOT =100


17CAF401 -COMPANY ACCOUNTS I

COURSE OBJECTIVES

To learn different aspects of company accounts.

UNIT – I Issues of Shares and Underwriting 12 Company accounts - Issue of shares at premium and discount -Journal entry- Over subscription of shares – Allotment of shares -

Forfeiture and reissue of shares –Underwriting- types of underwriting- Payment of underwriting commission – Determining the

liability of underwriters.

UNIT- II Redemption of Preference Shares and Profit Prior to In-corporation 12 Redemption of' preference shares –- Procedure- Journal entries - Profit prior to in-corporation – Ascertainment of profit or loss

prior to in-corporation- Calculation of sales ratio- Calculation of weighted ratio- Calculation of time ratio. Issue and redemption for

Debentures.

UNIT- III Final Accounts of the Company 12 Preparation and presentation of Statement of Profit and Loss account – Balance sheet- Cash flow statement in accordance with

schedule 3 of Companies Act 2013.

UNIT – IV Valuation of Goodwill and Shares 12 Valuation of Goodwill and shares– Nature of goodwill – Features of goodwill – Types of goodwill – Methods of valuing goodwill

– Capitalization method-Purchase of past average profit- Super profit – Purchase of super profit- Annuity method- Capitalization

of super profit method- Valuation of shares- Methods of valuation – Net assets method – Yield method- Fair value method.

UNIT –V Liquidation of Companies 12 Liquidation of companies – Meaning-Difference between insolvency and liquidation - Modes of liquidation- Order of payment-–

Statement of affairs – Form of statement affairs- Procedure of preparation of statement of affairs- Deficiency account- Liquidator’s

final statement of accounts- Liquidator’s remuneration.

COURSE OUTCOMES Could understand the basic concepts of issues of shares, debentures and underwriting of shares

Can analyse and compute profit prior to in corporation and post in corporation period and to find out the mechanism for

redemption of preference shares

Evaluate the financial position of the company

Analyzing and Computation of various methods of goodwill and shares of the company

Apply the procedure for liquidation of companies.

Total Periods: 60


TEXT BOOKS S.P. Jain and K.L. Narang “Advanced Accountancy”, 11

th Edition,2015,Kalyani Publishers, Ludhiana.

REFERENCE BOOKS R.L. Gupta and S. Radhasamy ,”Advanced Accountancy” 11

thEdition,2013, Sultanchand and Sons New Delhi.

M.A. Arulanalidham and K.S.Raman,”Advanced Accountancy” 10th

Edition,2013,Kalyani publishers, Ludhiana.

JOURNALS Journal Of corporate accounting & Finance

The international journal of Accounting

WEBSITES



Semester IV

Credit 4

Paper Type Core

Max.

Marks

CIA -30

CE - 70

TOT =100



17CAF402- INVESTMENT MANAGEMENT

COURSE OBJECTIVES

To familiarize the students with different investment alternatives, introduce them to the

framework of their analysis and valuation and highlight the role of investor protection.

UNIT –I INTRODUCTON TO INVESTMENT 12 Meaning of Investment-Need & Purpose for Investment-Golden Rules for Investing- Investment Precautions-Investment Vehicles

available for Investors in Detail (Short term options and Long term options) -Classifying and understanding investor profile.

UNIT –II INVESTMENT DECISION 12 The investment decision process, Savings, Investment and Speculation. Various Investment Avenues – Equity shares, IPO/FPO,

Fixed Income Securities, Deposits, Mutual funds, Equity oriented mutual funds, Real estates, Insurance Investments – its

applications in promoting Investment.

UNIT –III RISK - RETURN 12

Understanding the concept of Return- Investment Risk and Return Trade off- -Meaning of Risk-Common Types of Risk-

Measurement of risk - Differences between systematic and unsystematic risk -Risk Management process.

UNIT–IV INVESTMNET THEORY 12 Investment Information – EPS, DPS, Price earning ratios – Other financial Measures – Technical Analysis – Fundamental

Analysis – Dow Theory - Random Walk Theory – Efficient market theory – Capital Asset Pricing Theory – Portfolio

management– Process –Planning - Evaluation Analysis – its applications in Investment management.

UNIT –V INTERMEDIARIES 12 Management of Financial Intermediaries – role of financial intermediaries - Issues pertaining to - Performance measurement -

ALM for liquidity risk -Credit Risk -Interest Rate Risks - Regulation of DMAT Account.

COURSE OUTCOMES

Understand the fundamentals of Investment & Investor. (PLO 3)

Knowledge to analyse sources for Investment Purpose. (PLO 8)

Analyze and understand Risk & Return Factors (PLO 9)

Apply and critically evaluate finance and investment theory with particular reference to the operation of financial markets.

(PLO 7)

Operate ethically as financial intermediaries. (PLO 7) Total Periods : 60

TEXT BOOKS Preeti Singh ,Investment Management, 14 th Edition, Himalaya Publishing House , 2015

REFERENCE BOOKS

V. A. Avadhani, Studies in Indian Financial System, 14 th Edition, Himalaya Publishing House, 2015

V.K. Bhalla, Investment Management, 14 th Edition, S.Chand & Co Ltd, 2017

JOURNALS The Journal Of Investment Management

Journal of Investment and Management (JIM)

WEBSITES

https://www.university.youth4work.com › Study-Material


Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100


17CAF403 -WORKING CAPITAL MANAGEMENT

COURSE OBJECTIVES To understand objective and concepts of working capital and to appreciate what working

capital management relates and to understand various techniques used to manage working

capital.

Unit – I CONCEPTS AND DETERMINATION OF WORKING CAPITAL 12 Management of working capital – concept – importance – Determinants and computation of working capital – Management of cash

– motives for holding cash – cash management models.

Unit - II INVENTORY MANAGEMENT 12 Objects of Inventory Management – Tools and Techniques of Inventory management – Determining of stock levels – safety levels

– ordering system of inventory – EOQ –ABC Analysis – VED Analysis – JIT Control System.

Unit -III RECEIVABLES MANAGEMENT 12 Management of Receivables – factors influencing – forecasting receivables – credit policy – collection policy - objectives of

receivable management – innovative techniques in receivable management.

Unit -IV FINANCING OF WORKING CAPITAL NEEDS 12 Bank Credit – Basic Principles and Practices - Bank Credit – Methods of Assessment and Appraisal - Other Sources of Short Term

Finance

Unit -V WORKING CAPITAL MANAGEMENT: AN INTEGRATED VIEW 12 Liquidity vs Profitability -Payables Management - Short-Term International Financial Transactions - Integrating Working Capital

and Capital Investment Process

PADEGOGY:


COURSE OUTCOMES

Understand the nature, concept and scope of working capital and to access the requirements working management.

(PLO7)

Determine the optimum stock levels by using various tools and techniques. (PLO7)

Analyze the factors influencing the receivable management and enable the firms to adopt the innovative techniques in

Receivable management.(PLO 9)

Examine the basic principles in bank credit and appraise the financial requirement .(PLO7)

Integrate the payables management in investment process. (PLO5)

Total Periods : 60

TEXT BOOKS 1.Shashi K Gupta , R K Sharma , Financial Management, Edition-S Chand Company Ltd Publications,

2016

REFERENCE BOOKS 1.Dr.S.N.Maheswari ,Financial Management Principles and Practice ,Revised Edition, New Delhi : Sultan Chand & Sons, 2017

2.Dr A. Murthy, Financial Management , Revised Edition ,Margam Publications, 2017

3.Prasanna Chandra, Financial Management, Revised Edition, Tata McGraw-Hill Education Pvt.Ltd, 2017

JOURNALS The Journal of Finance


WEBSITES www.ymcaust.ac.in/.../WORKING-CAPITAL-MANAGEMENT-by-DR.-Rachna.pdf

http://www.universityofcalicut.info/SDE/VISem_BBA_working_capital_mgmnt.pdf


Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100

http://www.ymcaust.ac.in/.../WORKING-CAPITAL-MANAGEMENT-by-DR.-Rachna.pdf


17CAF404- AUDITING FUNDAMENTALS

COURSE OBJECTIVES To understand objective and concepts of auditing and gain working knowledge of

generally accepted auditing procedures and of techniques and skills needed

To apply them in audit and attestation engagements.

Unit – I AUDING IN GENERAL 12 Auditing Origin – Definition – Objectives –Importance-Types – Advantages and Limitations – Qualities of an Auditor – Audit

Programmes- Basic Principles governing an audit- Ethical principle - concept of Auditor’s Independence- Relationship of auditing

with other disciplines.

Unit – II AUDITING AND ASSURANCE 12 Auditing and Assurance Standards Overview, Standard-setting process-Role of International Auditing and Assurance Standards

Board - Auditing and Assurance Standards Board in India- Audit planning- Audit programme-Control of quality of audit work

Audit working papers- Audit files-Permanent audit-current audit files-Ownership of working papers- custody of working papers.

Unit – III INTERNAL AUDIT 12 Internal Control - Elements of internal control-Review and documentation-Evaluation of internal control system-Internal control

questionnaire-Internal control check list-Tests of control-Application of concept of materiality and audit risk-Concept of internal

audit- Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the valuation - verifications of Assets and

Liabilities.

Unit – IV AUDIT OF JOINT STOCK COMPANIES 12 Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various modes of Appointment of Company Auditor –

Rights -Duties – Liabilities of a Company Auditor – Share Capital - Share Transfer Audit – Audit Report – Contents – Types, case

studies.

Unit – V INVESTIGATION & E-AUDITING 12 Investigation – Objectives of Investigation –types- Audit of Computerized Accounts –Electronic Auditing – Investigation under

the provisions of Companies Act-Audit Report – Qualifications-Disclaimers-Adverse opinion-Disclosures-Reports and certificates

– Fraud – Risk – Technology- software used in detection.

PADEGOGY:

PPTs, Lecture notes, interactive games, case studies

COURSE OUTCOMES

Determine the nature, purpose and scope of audit including the role of external audit and its regulatory and ethical

framework. (PLO 2)

Determine the nature of internal audit and describe its role as part of overall performance management and its relationship

with the external audit. (PLO 4)

Demonstrate how the auditor obtains an understanding of the entity and its environment, assesses the risk of material

misstatement, whether arising from fraud or other irregularities, and plans an audit of financial statements. (PLO 2)

Describe and evaluate information system and internal controls to identify and communicate control risks and their

potential consequences, making appropriate recommendations. (PLO 2)

Identify and evaluate the work and evidence required to meet the objectives of audit engagements and the application of

computerized on Auditing. (PLO 5)

Total Periods :60

TEXT BOOKS B.N. Tandon, Practical Auditing , Revised Edition-S Chand Company Ltd, New Delhi :2016

REFERENCE BOOKS Clifford Gomez, Auditing and Assurance, Edition- PHI learning PVT. Ltd., New Delhi: 2016

B.S.Raman, Auditing- 9 th Edition, United Publishers, Mangalore: 2016

JOURNALS International journal of Auditing.

WEBSITES https://www.journalofaccountancy.com/topics/auditing.html


Semester IV

Credit 4

Paper Type Core

Max. Marks CIA -30

CE - 70

TOT =100


17CAF405 – Corporate Law II

COURSE OBJECTIVES To acquire knowledge and develop understanding of the regulatory framework of companies with reference to various provisions of Companies Act and its schedules, rules, notifications, circulars, clarifications there under including case laws and Secretarial standards

UNITI 9 Introduction- Development of Concept of Corporate Law in India- Company Definition, Meaning-Nature and its Characteristics -Nature and Forms of Business -Company vis-à-vis other Forms of Business-The Companies Act 2013- Formation of companies, Incorporation, Certificate of incorporation , on line registration of companies.

UNIT II 9 Promoters Meaning, Duties, Rights- Liabilities - Formation of Companies Doctrine of ultravires-Doctrine of Indoor Management –Articles of Association-Contents of Articles -Memorandum of Association - Contents of Memorandum-Alteration. UNIT III: 9 Directors introduction-Appointment/Reappointment-Qualifications, Disqualifications- Vacation of Office, Retirement, Resignation

and Removal of Managing and Whole–Time Directors - Role and Responsibilities of Directors -Powers and Duties - Loans to

Directors - Remuneration of Directors.

UNIT IV 9 Company Secretary – Appointment-Role and Responsibilities-Meetings: Meetings of Board and Committees–Minutes and Evidence- General Meetings – Kinds of Meetings- meeting through video conferencing – e voting -Law, Practice and Procedure Relating to Convening and Proceedings at General and Other Meetings-Notice.

UNIT V 9 Winding up of Companies –An Overview -Corporate winding up & dissolution-Compulsory winding up –Voluntary winding up -

An Introduction to E-Governance and XBRL its applications.

PADEGOGY:

PPTs, Lecture notes, case studies, seminars.

COURSE OUTCOMES Comprehend the nature, functions of companies and apply the relevant knowledge.

Analyze the relationship between the two major organs in the company, namely the general meeting and the board of

directors; (PLO 2)

Explain the law and procedure relating to meetings and the rights of shareholders during meetings;(PLO5)

Establish the effect and consequences when companies undergo the reconstruction, receivership or winding-up process.

(PLO 2)

Understand the process of E-Governance and use of XBRL in companies.(PLO 4)

Total Periods : 45

TEXT BOOKS N.D.Kapoor, Elements of Company Law, 29th Edition, Sultan Chand & Sons, New Delhi, 2016

REFERENCE BOOKS M.C.Kuchal, Secretarial Practice, 18th Edition , Vikas Publishing house Pvt Ltd, New Delhi, 2016 S.Kathiresan & Dr.V.Radha, Company Law, Revised Edition, Prasanna Publishers, Chennai, 2016. JOURNAL Indian Journal of law and Technology WEBSITES https://www.udemy.com/courses/company/company-law/

https://study.com/articles/Online_company_Law_Courses_and_Classes.html


Semester IV

Credit 3


course

Max. Marks CIA -30

CE - 70

TOT =100

https://www.udemy.com/courses/company/company-law/


17CPE04: PERSONALITY, APTITUDE AND CAREER ENHANCEMENT (PACE – IV)

AIM To equip students in order to recap concepts learnt in PACE 3 and introduce more Quants, Verbal and Reasoning

concepts to the students. To introduce concepts on Critical Reasoning and to get extensive exercises on Group

Discussion, by inculcating all the sub-skills that are required to participate effectively in the Placement Process.

Introduce higher level concepts on Resume Writing and make the students finalise their Resumes. To reiterate the

importance of Impression Management in Recruitment Process.

COURSE OBJECTIVES To equip students,

To recap concepts learnt in PACE 3 and introduce more Quants, Verbal and Reasoning concepts to the

students.

To introduce concepts on Critical Reasoning.

To give extensive exercises on Group Discussion, by inculcating all the

sub-skills that are required to participate effectively in the Placement

Process.

To introduce higher level concepts on Resume Writing and make the

students finalise their Resumes.

To reiterate the importance of Impression Management in Recruitment Process and introduce Higher Level

Interview Questions.

UNIT - 1: QUANTITATIVE ABILITY – II Time Speed Distance – Problem on Trains, Boats and stream, races. Time and Work – Pipes and cistern. Permutation

and Combination – Probability – Ratio Proportion, Problem on ages. Mixtures and Solutions – Alligations

UNIT - 2: REASONING ABILITY – II Venn Diagram- set language properties. – Syllogism – Data Sufficiency- Applications of quantitative ability

concepts. Clocks and Calendars.

UNIT-3: VERBAL ABILITY – II Exercises on Vocabulary, Grammar and Reading Comprehension – Identifying Style & Tone of a Paragraph –

Sentence Improvisation. Critical Reasoning – Statement/Argument – Premises, Inference, Conclusion, Strengthening

& Weakening of arguments.

UNIT 4: GROUP DISCUSSION SKILLS Creative Thinking – Problem Solving – Dealing with criticism – Leadership skills – Team Playing skills –

Presentation skills – Spontaneity – Empathy – Perseverance – Decision Making.

UNIT 5: INTERVIEW SKILLS Resume Writing Techniques – Types of Resume – Understanding Key Words – JD Mapping. Interview Techniques –

Reiteration of SWOT and Goal Setting – Level 3 Interview Questions – Importance of Grooming and Non-verbal

Communication.

COURSE OUTCOMES TOTAL PERIODS= 40 On the successful completion of PACE 4, the students would be able to

Solve questions on Quants, Verbal and Reasoning Ability on concepts that are pre-requisites in the current

Placement Scenario

Solve questions on Critical Reasoning

Participate effectively in Group Discussions without any inhibitions

Finalise their Resumes and answer higher level questions in an Interview

REFERENCES 1. Quantitative Aptitude for Competitive Exams by R. S. Agarwal

2. Quantum CAT by Sarvesh Verma

3. A Modern Approach to Logical Reasoning by R. S. Agarwal

4. Verbal Ability and Reading Comprehension by Arun sharma

5. Word Power Made Easy by Norman Lewis

6. High School English Grammar by Wren and Martin

7. English Conversation Practice by Grant Taylor

8. Group Discussion and Interviews by Anand Ganguly

9. Art of Social Media by Guy Kawasaki

VERIFIED BY APPROVED BY

Semester IV

Credit 2


Max. Marks

Online test : 50 +

Viva-Voce : 50 =

100



17MATC06 - OPERATIONS RESEARCH FOR COMMERCE

COURSE OBJECTIVE

To enable the students to understand the Operational Research concepts.

UNIT I INTRODUCTION TO OPERATIONS RESEARCH (11) Meaning – Scope- Models – Limitations. Linear Programming – Formulation – Application in Management

decision making- Solving LPP by Graphical method

UNIT II TRANSPORTATION AND ASSIGNMENT PROBLEMS (11) Finding initial basic feasible solution –NWC, LCM and VAM - Moving towards optimality-MODI method.

(Non-degenerate Problems only)

Hungarian algorithm of Assignment Problems – unbalanced AP – maximization in AP.

UNIT III GAME AND QUEUEINGTHEORY (11) Pure strategy – Mixed strategy – 2x2 matrix – Principle of Dominance – Graphical method.

Fundamentals of Queueing Theory – single server infinite population model (M/M/1) : (

/ FIFO) - Simple problems only

UNIT IV CPM & PERT (11) Principles – Construction of network for projects – Forward and backward pass computation – Critical

path– Total, Free, Independent Floats. PERT calculations - Time scale analysis – Critical path –

Probability of completing of project – Advantages and limitations

UNIT V DECISION THEORY (11) Introduction - Pay-off tables in Decision theory– Decision Criteria under different environment –

conditions of certainty, uncertainty and risk – Decision trees – Simple Problems

COURSE OUTCOME

After the completion of the course the student will be able to

Solve Linear programming problems.

Formulate and solve Transportation and Assignment problems.

Solve Game and Queueing theory problems.

Construct the network, estimate the floats by CPM and the probability of completion by PERT.

Acquire knowledge about decision theory in real life.

Total Periods :

55


TEXT BOOK 1. Sunderesan, Ganesan and Ganapathy Subramanian “Resource Management Techniques”, AR

Publishers, 9th

edition REFERENCE BOOKS

1. KantiSwarup, P.K.Gupta and Man Mohan , “Operations Research”, Tata McGraw Hill, 15th

edition

2. N.D.Vohra, “Quantitative Techniques in Management”, TMH Publishers.

Dr.HANNAH REVATHY F. Dr.HANNAH REVATHY F.

(Course coordinator) (BOS Chairman)

Semester IV

Credit 4

Paper Type Allied

Max. Marks CIA -30

CE - 70

TOT =100

Documents

SYLLABUS B.Com. (A&F)