RANI CHANNAMMA UNIVERSITY BELAGAVI€¦ · 1. To gain the knowledge of the provisions of Income Tax to make the B. Com. Graduates of RANI CHANNAMMA UNIVERSITY, BELAGAVI more responsive
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1
RANI CHANNAMMA UNIVERSITY
BELAGAVI
SYLLABUS
FOR
B.COM
( V and VI Semesters )
w.e.f
FROM 2011-12 & ONWARDS
2
B.COM V SEMESTER
5.1 FUNDAMENTALS OF MANAGEMENT ACCOUNTING
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To familiarize students with various concepts, terms and tools of Management
Accounting.
2. To develop financial analytical skill of students.
3. To create consciousness among the students about sources and application of
funds.
Units Topics No of periods
I Introduction to Management Accounting: Meaning and
definition of Management Accounting, Origin, Scope,
Objectives and Functions of Management Accounting,
Advantages and Disadvantages of Management Accounting,
Distinction between Financial Accounting and Management
Accounting, Distinction between Cost Accounting and
Management Accounting, Installation of Management
Accounting System, Tools and Techniques of Management
Accounting.
10
II Financial Analysis & Interpretation: Meaning and definition of
Financial Analysis, Difference between Analysis and
Interpretation, Objectives, Types of Financial Analysis, Steps in
Financial Analysis, Tools of Financial Analysis; Comparative
Financial Statement, Common - size Financial Statements and
Trend Analysis, Uses and Limitations of financial analysis.
10
III Ratio Analysis: Meaning, definition, Importance, Mode of
Expression, Advantage and Limitations of Ratios. Classifications
10
3
of Ratios, a) Liquidity Ratios: Current Ratio, Liquidity Ratio, b)
Solvency Ratios; Debt-Equity Ratio, Proprietary Ratio, Capital
Gearing Ratio, c) Efficiency Ratios; Fixed Assets Turnover Ratio,
Working Capital Turnover Ratio, Stock Turnover Ratio, d)
Profitability Ratios; Gross Profit Ratio, Net Profit Ratio,
Operating Profit Ratio & Operating Ratio.
IV Funds Flow Statement: Meaning of Funds, Flow of Funds and
Funds Flow Statements, Objectives difference between Income
Statement and Funds Flow Statement difference between
Balance Sheet and Funds Flow Statement, Steps in Preparation
of Funds Flow Statement Schedule of Changes in Working
Capital, Funds from operation, Treatment of Provision for
Taxation and Proposed Dividend, Sources and Application of
funds, uses and limitations of Funds Flow Statement.
10
V Cash Flow Statement: Meaning, Objectives, Difference
between Cash Flow and Funds Flow Statement, Steps in
preparation of cash flow statement, cash from operations,
sources and applications of cash, cash flow Statement under
traditional method, Cash flow Statement as per AS3 (Revised)
uses and limitations of Cash flow
10
Suggested Project Report: Preparation of Project Report on
Financial analysis of any company /Bank/co-operative society.
SUGGESTED REFERENCES:
1. Hingorani, Ramanathan and Grewal; Management Accounting: Sultan Chand, &
Sons Darya ganj, New Delhi - 40002
2. I. M. Pandey; Management Accounting: Vikas Publishing House Pvt. Ltc!, New
Delhi.
3. Ravi M. Kishor; Cost and Management Accounting: Taxman Allied Services
(Pvt,Ltd) New Delhi.
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4. Dr. S. N. Maheshwari; Principles of Management Accounting: Sultan Chand and
Sons, New Delhi.
5. M. Y. Khan & P. K. Jain; Management Accounting: Tata Mcgraw Hill Publications,
New Delhi.
6. Vinaykumar & Joshi; Principle of Management Accounting: Himalaya Publishing
House Mumbai.
7. Dr.J.G.Naik, Management Accounting, R.Chand & Sons, New Delhi.
8. Dr.R.V.Diwan, Management Accounting, Jaymala publications, Belgaum.
9. Dr.B.B.Kalatippi, Management Accounting, Siddalingeshwar Prakashan, Gulbarga
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5.2. INCOME TAX - I
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To gain the knowledge of the provisions of Income Tax to make the B. Com.
Graduates of RANI CHANNAMMA UNIVERSITY, BELAGAVI more responsive and
relevant to the changing Finance Act and Income Tax Act.
2. To make the B. Com. Graduates more knowledgeable in the field of Income tax so
that they can be self Employed as Tax Practitioners.
Units Topics No of periods
I Introduction: Meaning and terms used: Person, Assessee,
Assessment year, Previous year, Income (definition and
Concepts), Gross Total Income, Total Income, Deemed Income,
Income Tax. Income Tax Authorities, Kinds of Assessments ,
Assessment procedure, PAN
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II Exempted Income: Agricultural Income (meaning and
aggregation), Practical Problems on exempted income concerned
only with salary. Residential Status: Rules for determining
residential status of Individual, Firm and Company. Need to
determine residential status, Incidence of tax and residential
status of Individuals only, Practical problems.
10
III Deductions from Gross total incomes, rebates and reliefs:
Deduction available to individual under section 80 C, 80 CCC, 80
CCD, 80CCF, 80 D, 80 DD, 80 DDB, 80 E, 80 G, 80 GG, 80 GGA, 80
GGC, 80 QQB, 80 RRB and 80 U, Computation of total income
Rebates and Reliefs, Practical problems.
10
IV Income from Salary: Salary, Allowances, Perquisites and
retirement benefits, deductions, Computation of Income from
Salary, Practical problems on Salary with deductions u/s 80C to
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80U.
V Income from House Property: Annual value, Let out property, Self
occupied properties, Deemed to be let out property, Deductions,
Computation of house property income, Practical problems on HP
with deductions u/s 80C to 80U.
10
SUGGESTED REFERENCE:
1. Dr. H. C. Mehrotra : Income Tax Law & Accounts
2. Dr. S. P. Goyal: Sahitya Bhavan Publications, Agra
3. Shri. T. N. Manoharn: Direct Taxes, Snow White Publications
4. Dr. R. V. Diwan, Dr. R. G. Allagi & Shri. G. S. Bhat: Income Tax – I & II
5. Dr. Vinod Singhania : Students’ Guide to Income Tax
6. Dr. Girish Ahuja & Ravi Gupta : Direct Taxes, Bharat Publications
7. M. B. Kadkol: Income Tax
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5.2. TAX PROCEDURE AND PRACTICE (VOCATIONAL) 2E
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To make the B. Com. Graduates more knowledgeable in the field of Income tax so
that they can be self Employed as Tax Practitioners.
Units Topics No. of Periods
I. Central Excise Law : Introduction, meaning of central
excise, levy of central excise duty, nature and essential
features of excise duty important definitions good,
excisable goods, manufacture, manufacturer wholesale
dealer, broker, sale and purchase, factory types of
excise duties.
10
II. Classifications Excisable Goods: Features of central
excise tariff Act-general principles for classification –
HSN-rules for interpretations,.
10
III. Valuation of Excisable Goods: Basic for valuation –
specific duty Advalorem-duty based on tariff value-duty
based on transaction value-valuation rules –
computation of assessable value-computation of excise
duty- concession to SSI –practical problems.
10
IV. General Procedures for registration-central excise rules
– procedure for registration –exemptions from
registration certificate revocation of registration
certificate.
10
V. CENVAT: Meaning, feature, advantages, exemptions,
for captive use –exemptions for SSI- rate of duty.
10
8
SUGGESTED REFERENCE:
1. Dinakar Pagare : Indirect Taxes Sultan Chand & Sons, New Delhi
2. Balachandan : Indirect Taxes Sultan chand & sons New Delhi.
3. Datey V. S. : Indirect Taxes, Taxmann Publications, New Delhi
4. Goyal & Merhotra : Indirect Tax Shitya Bhavan
5. Sareen & Sharma : Indirect Tax, Kalyani Publishers, New Delhi.
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5.3. ELEMENTS OF COSTING
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To arrive at the cost of production and services of every unit, job, process,
operation or department by close analysis of all expenditure.
2. To take proper management decisions as to inefficiencies, wastes etc
3. To serve as a guide to price fixing.
4. To control the cost
Units Topics No of periods
I Introduction to Cost Accounting: Limitations of financial
accounting - meaning of cost , costing , cost accounting and cost
Accountancy – Objectives and functions of cost Accounting –
Advantages and limitations of Cost Accounting –Financial
Accounting V/s Cost Accounting – Steps for installation of a
costing system- Meaning of cost center, cost unit and cost Audit
10
II Classification of Costs: Elements of costs - Materials, Labour and
overheads – Cost classification – Meaning and importance of
Cost sheet – specimen of Cost Sheet.
10
III Material Cost – Accounting and Control : Meaning and types of
materials – essentials of material cost control – Purchase –
Functions of Purchasing department- Steps of purchase
procedure – Calculation of EOQ – Storage and its significance –
Fixation of different levels of stock – Meaning of Bin card and
stores ledger – methods of pricing the material issues (FIFO,LIFO
only)
10
IV Labour Cost – Accounting and Control : Meaning and types of
labour – Labour Costs – Labour turnover – Causes and effects of
Labour turnover – Meaning of Time Booking and methods of
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Time Keeping – Job Card – Idle Time – Overtime – Systems of
wage payment – Time wage System – Piece rate Systems,
Straight, Taylor, Merricks. Halsey & Rowan Incentive Plans.
V Overhead Cost – Accounting and Control : Definition –
Classification – Allocation and Apportionment of overheads –
Basis for Allocation and Apportionments – Re- apportionment of
overheads – Simultaneous Equation and Repeated Distribution
method only – Absorption of overheads – Under and over
recovery of overheads- Methods Of Absorption – Direct Material
, Direct labour, Labour Hour and Machine Hour
10
SUGGESTED REFERENCES:
1. Cost Accounting: R.S.N Pillai, V Bagvathi - S Chand Publishers
2. Cost Accounting: P.T.Patanshetti, V.A. Patil R Chand – New Delhi
3. Cost Accounting: S.P.Jain and K L Narang – Kalyani Publishers
4. Cost Accounting: B.K. Bihar – Academic Publishers Kolkatta
5. Costing Simplified: Wheldon’s –Donal & Evans
6. Cost Accounting: M N Arora -Vikas Publication New Delhi
7. Cost Accounting- I : Dr B.B .Kalatippi , Dr G G Karalatti and Dr P Parmashivaiah -
Subhas Publication
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5.4. ECONOMIC DEVELOPMENT OF INDIA
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To make the students well versed with Indian Economy, problems, measures and
Prospects.
2. To know the national income and Demographic scenario.
3. To understand economic planning, control of banking, RBI- policies and Union
budget.
Units Topics No of periods
I Indian Economy: Meaning and characteristics, Structure of the
Indian Economy, Economic reforms and economic development,
Environment and economic development. India as a
developing economy.
10
II National Income: Meaning, components, methods of computing,
trends in size. Composition of national income. Comparison with
selected countries like China and USA.
10
III Demographic features of India: Size, Density, Rate of Growth,
Sex-ratio, Population and Policy. Economic effects of rapidly
growing population. Demographic dividend – Advantages to
India.
10
IV Economic Planning – Objectives and achievements of planning in
India. XI five year plan. Role of Economic planning in the Indian
economy.
10
V Indian Financial Markets - Money Market, capital market,
secondary capital market mutual funds - Meaning-
Characteristics-Classification --Functions-Players & Instruments.
Reserve Bank of India – Functions, Monetary policy of RBI. Fiscal
policy. Budget of the Union government.
10
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SUGGESTED REFERENCES:
1. Ruddar Dutt and K.P.M Sundharam : Indian Economy , S.Chand & Sons, New
Delhi.
2. Mishra and Puri : Indian Economy , Himalaya publications , Mumbai.
3. Agarwal : Indian economy , S.Chand & Sons , New Delhi.
4. Dhingra : Indian economy , S.Chand & Sons , New Delhi.
5. A.B.N Kulkarni & Dr.A.B.Kalkundrikar : Indian economy - A modern approach :
R.Chand & Sons , New Delhi.
6. World Development report.
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5.4. ENTERPRENEURSHIP DEVELOPMENT (VOCATIONAL) 1E
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. The purpose of this paper is to prepare a ground where the students view
Entrepreneurship as a desirable and feasible career option
Units Topics No. of Periods
I. Business Plan: Meaning and Definition, Importance of
business plan, Content of business plan, Preparation of
business plan.
10
II. Financial Management: Meaning and Definition,
Importance of financial management, Techniques of
managing finance, Management of working capital.
10
III. Books of Account : Importance of Accounting
assessment, different books and its relevance, support
stationary and its use, Operation mechanism
10
IV. Financial Statements: Importance of Accounting
assessment, different books under financial accounting
system, cost accounts –Ascertainment of cost, Cost
Analysis and preparation of cost sheet.
10
V. Marketing Management: Marketing for Small business,
Methods of sales promotion, pricing policies and
methods.
10
SKILL DEVELOPMENT:
1. Visit small-scale industries to understand problems and issues involved in
launching and managing an enterprise.
2. Interaction with entrepreneurs to understand the real life situations of
entrepreneurs.
14
SUGGESTED REFERENCES:
1. H. Holt : Entrepreneurship PHI, New Delhi
2. Hisrich peters: Entrepreneurship TMH, New Delhi
3. C. B. Gupta: Entrepreneurship & Small Business Management, Sultan Chand &
Sons, New Delhi.
4. Arena Kaulgod: Entrepreneurship Management Vikas Publications, New Delhi
5. Renu Arora & S. K. Sood: Fundamentals of Entrepreneurship and Small Business
Kalyani Publishers, New Delhi.
6. Vasant Desai: SSI & Entrepreneurship Himalaya publishing House, New Dehli.
7. Dr. G. K. Warshroy: Fundamental of Entrepreneurship Sahitya Bhavan Agra
8. Shankaraiah: Entrepreneurship Development, Kalyani Publishers, New Delhi.
9. Charantimath: Entrepreneurship Development & Small Business Enterprise
persons, New Delhi
10. Coulter: Entrepreneurship in Action PHI, New Delhi.
11. Ziemmeser Scarlorough: Entrepreneurship Development & Small Enterprise
management, PHI, New Delhi.
15
5.5. COMPUTER APPLICATION - IV
Lecture per Week: Max Marks: 80 (End Sem.) + 20 (IA) = 100 4 Hours theory and 2 Hours Practical
Exam Duration: 3 Hours
OBJECTIVES:
1. To introduce the students to online business.
2. To train students to design webpage and window based application.
Units Topics No of periods
I E-Commerce: Overview of E-commerce, Definition, E-Business,
benefits of E-commerce, Impact of e-Commerce on Business
models. E- Commerce applications- Market forces influencing
highway- Global information distributed networks. Consumer
oriented E-commerce applications, Electronic payment system,
types of payment systems (Credit Card, E-cash, Smart Card-
Digital payments.) Risks in e-Payments, designing e-Payments,
E-business applications, Internet bookshops, Internet banking,
online share dealing grocery supply, software support,
electronic newspaper and virtual auctions.
10
II Concepts of Computer Networks: Network Concepts,
Categories of Network, LAN, WAN, MAN, Internet, Intranet and
Extranet, Seven Layers of the OSI Reference Model, Business
through Internet.
10
III HTML: Introduction, HTML editors, HTML Document Structure.
HTML tags, Formatting Text in HTML, FONT and other tags.
Paragraph tags, ADDing graphics to web pages, Adding links to
web pages, external and internal links. Using tables in HTML
documents, adding list to web pages. Adding frames to web
pages, HTML forms, Marquee tag, Image maps, SGML. Creating
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web page using web page wizard.
IV Visual Basic .net: Introduction to Visual Basic.net, VB.net
Environment, Menu Bar, Tool Box, Properties Box, Tool Bar,
Project Box, Screen Box, Customizing the Environment,
Inserting Dialog Box, Label, Combo, Picture, Frames, Scroll Bar
and Sliders. Working with Forms, Changing the properties of
the Form, Multiple Forms, Designing Menus, Hierarchy,
Expressions, I/O Operations, Branching, Looping.
10
V Electronic Data Interchange (EDI) and Electronic Payment
System : Introduction, Advantage and Disadvantage of EDI and
Electronic Payment Systems, Supply Chain Management,
Business Process Re-engineering commerce providers legal
issues and Securities, Money Credit Cards ,Transactions and
Validation, Digital Certification Authentication.
10
LAB WORK
PRACTICALS
Creating simple static web site using HTML and Microsoft front page editor.
Practical’s based on Visual Basic .net.
Note: Journal preparation mandatory.
Case study question from VB.net.
SUGGESTED BOOKS/WEBSITES:
1. E- commerce – A Managerial Perspective: michael change, et al.
2. E- Commerce- Dr Shivani Arora
3. E- Commerce: an Indian perspective: Joseph.
4. E- Commerce- David Whitely- McGraw Hill.
5. www.Internet.com
6. www.livinginternet.com
7. www.visualbasicbooks.com
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Group – I
FINANCE AND TAXATION
5.6 Indian Financial Markets
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To equip the students with knowledge organized Indian Financial System.
2. To enhance the knowledge of students about the working of financial markets.
3. To upgrade the knowledge of students in the field of stock-exchange and mutual
funds.
Units Topics No. of Periods
I INTRODUCTION: Financial System – Definition-Meaning-
Objectives- Structure of India Financial System-Issues in India
Financial System.
10
II FINANICAL MARKETS: Financial markets - Meaning-
Characteristics –Classification -Money Market -Meaning –
Features –Functions –Players -Instruments
10
III CAPITAL MARKET: Definition –Meaning –Features -Functions-
Players and Instruments -Primary Capital Market-Mechanism of
New Issue.
10
IV SECONDARY CAPITAL MARKET: Stock Exchange-Meaning-
Objectives-Significance of Stock Exchange in India –Jobbers
Brokers -Sub brokers -Market Making – Settlement Procedure
10
V Mutual Funds: Definition – Meaning-Characteristics –Structure –
Functions- Institutions in MFs- Types of Schemes-Risks-
Determination of NAV.
10
SKILL DEVELOPMENT:
1. Collection of various formats of money and capital market instruments.
2. Learning broker, jobbers procedures & forms
3. Calculating NAV.
18
SUGGESTED REFERENCES:
1. L.M.Bhole: Financial Institutions and Markets Structure, Growth and Innovations.
The McGraw Hill Publishing Companies, New Delhi 2006.
2. Bahrati .V.Pathak: Indian Financial System – Person Education (Singapore) Pvt
Ltd., 2006
3. H.R. Machiraju: Indian Financial System Vikas Publishing House Pvt Ltd. , 2006
4. M.Y. Khan: Financial Services The Tata McGraw Hill Publishing Companies Ltd.,
New Delhi 2006.
5. M.Y.Khan: Indian Financial System The Tata McGraw Hill Publishing Companies
Ltd., New Delhi 2006.
19
5.7 INDIRECT TAXES
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To acquire the knowledge of various indirect tax laws & its practical issues.
2. To gain the provisions of Central Excise Act, Customs Act, Service Tax, Central
Sales Tax Act.
Units Topics No. of Periods
I CUSTOMS DUTY: Chargeability - Important Terms and
Definitions - Procedure for Imports - Procedure for Exports -
Customs Tariff Act - Warehousing - Baggage - Stores - Postal
Imports - Powers of Customs Authorities (Theory and
Problems).
10
II CENTRAL EXCISE: Chargeability - Meaning of goods and
excisable goods - Deemed Manufacture - Manufacturer -
Central Excise Tariff Act - Principles of Classification -
Valuation of Excisable goods - Specific duty vs. Advalorem
duty - Maximum Retail Sale Price - Cenvat Credit -
Registration Procedure, Penalties and Prosecution - Appeals
(Theory and Problems).
10
III CENTRAL SALES TAX: Historical Background - Important
Terms and Definitions - Meaning of Inter State Sale – Sale
outside the State – Sale in the course of Import or Export
Determination of Taxable Turnover - Registration - Declared
Goods - Offences and Penalties - (Theory and Problems).
10
IV Meaning Important Terms and Definitions – Benefits ,
Demerits - Statement of Objects and Reasons - Incidence,
Levy and Collection of Tax - Input tax credit – Variants of
VAT – Different modes of computation of VAT – Theory and
10
20
Problems
V SERVICE TAX: Meaning and Definition – Different
approaches to Service tax- Nature of Service Tax – Different
features of Service Tax – Defining extent and application –
Basis of charge of Service Tax – Methods for classification of
taxable charges determined – Valuation of Taxable charges
–Methods of paying Service tax – Chargeability - An
overview of specified taxable services - Registration -
Valuation - Cenvat Credit - Offences – Penalties and
Prosecution (Theory and Problems).
10
Lab Work: Filling necessary proformas for computation and
Payment of taxes.
SUGGESTED REFERENCES:
1. Indirect Taxes: V. K. SAREEN and MAY SHARMA, Kalyani.
2. APVAT: T.V.R.SATYAN PRASAD, Asia Law House.
3. Guide to Service Tax: P. VEERA REDDY, Asia Law House.
4. Indirect Taxes: V.S.DATEY, Taxmann.
21
Group - II
INSURANCE & BANKING - I
5.6. LIFE INSURANCE
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
Units Topics No of periods
I Life Insurance: Concept/Definition. Basic Principles of Life
Insurance: Utmost good faith, Insurable Interest, Co-
operation and Law of Large Numbers.
10
II Functions of Life Insurance - Total Personal Financial
Planning, Risk Management – loss of life, loss of health,
retirement.
10
III Basic plans: Whole Life, Term, Endowment, and Unit Linked.
Emergence and Nature of New Products in Advanced
Countries: Flexible Premium Plans, Universal Life Policy.
10
IV Health Insurance: Coverage and Plans; Annuities -
Characteristics and Types.
10
V Individual life and health insurance - Group Life and health
Insurance – Types, Characteristics, Disadvantages &
Advantages.
10
Lab Work: Developing Case studies for personal financial planning by
considering individual financial position and objectives. It includes income
assets, non-income assets, liabilities and objectives to fulfill of an individual.
Lab: Collecting Brochures of all plans (Whole life, Term, Endowment and Unit
Linked) from different life insurance companies and identifying their features –
Comparative analysis – Filling proposal form. Lab: Collecting Brochures of all
plans (individual and Group Plans for Life, Health and Retirement) from
different life insurance companies and identifying their features - Comparative
analysis – Filling the claim form for settlement. Lab: Collecting Brochures of all
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plans (Medical expense and Retirement) from different life insurance
companies and identifying their features - Comparative analysis – Filling
proposal form
SUGGESTED REFERENCES:
1. Principles of Life Insurance: IC-01 Insurance Institute of India, Mumbai.
2. Practice of Life Insurance: IC-02 Insurance Institute of India, Mumbai.
3. Essentials of Risk management and insurance: Vaghan EMMETTJ and Therese.
4. Principles of Life Insurance: Dr. Shrikrishan Laxman Karve, Himalaya.
5. Principles & Practices of Insurance: Dr. P. Periaswamy, Himalaya.
6. Life & Health Insurance: Black, Pearson
7. Fundamentals of Life Insurance: Theory & Applications: Kaninika Misra, PHI
8. Insurance: Theory & Practice: Tripathy & Pal, PHI
9. Managing Life Insurance: Kutty, PHI.
23
5.7. BANKING IN INDIA
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To study the role of banks in the current Indian Economy.
2. To study brief history of commercial banking in India, their functions and major
items of liabilities and assets.
Units Topics No of Periods
I Commercial bank – functions –Banker customer – Meaning
and definitions – Relationship between banker and
customer – general relationship – special relationship –
obligation to honour cheques, secrecy maintenance –
banker’s lien- right to set-off.
10
II Banking Operations: Operations of bank a/cs savings
deposit-current deposit-recurring deposit – fixed deposit –
types of customers – procedure for opening and closing of
accounts – individuals – minor – married women – lunatics
– drunkard and illiterate – joint account.
10
III Cheques – definition – features – crossing types –
endorsement – types Internet banking – Mobile Banking –
ATM – ETF – Core Banking Solutions (CBS) – e-banking-
ombudsman – Recent trends in Banking.-(E-Banking ,A.T.M.
credit and Debit card )-.
10
IV Loans and advances – principles of lending – secured and
unsecured loans – modes of securing security –lien –
hypothecation and mortgages-advances against securities
– stocks-shares and debentures –land and building-plant
and machinery-life policies-fixed deposits-documents of
title to goods-book debts.
10
24
V Paying banker collecting banker – duties – conversion –
negligence – legal protection – duties and protection of
paying and collecting banker
10
SUGGESTED REFERENCE:
1. Banking Theory, Law and Practice – Gordon E and Natarajan K – Himalaya
Publishing House, Mumbai 2007
2. Practical Banking – M.Radhasamy, S.Chand & Co.., Chennai 2007
3. Banking Law and Practice, Dr.S. Gurusamy, Vijay Nickolas Imprint, Chennai
4. Banking Theory, Law and Practice, Triloc Chhabta, DhanpadRai & Sons, New Delhi
2007
5. Banking Theory, Law and Practice, P.Saravanavel, Kedar Nath Ram Nath New
Delhi
6. Tannans – Banking Law and Practice in India
7. Sayers R.S. – Modern Banking
8. Shekhar K.C. – Banking Theory and Practice
9. Basu S.K. – Current Banking Theory and Practice
10. Vaish M.C. – Modern Banking
11. Panandikar S.G. – Banking in India
12. Maheshwari S.N. – Banking Law and Practice
13. Subba Rao P. – Principles and Practice of Bank Management
14. Desai Vasant – Indian banking
15. Mugali V.N – Law and practice of Banking
25
Group - III MARKETING - I
5.6. ADVERTISING AND SALESMANSHIP
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To train students on important skills like advertising and selling.
2. To teach them about selling as a career and equipping them with knowledge of
types of customers and handling their objections.
Units Topics No. of Periods
I Introduction: Meaning, Definition, Objectives, Functions of
advertising, Distinction between Advertising and Publicity,
Advertising and Salesmanship
10
II Types of Advertising: Different media of ads and their utility.
Advertising Budget, Ad copy preparation, Misleading
advertising- effects and remedies
10
III Measuring Ad effectiveness: Pre-testing, Post testing,
Consumer Jury, Eye camera, Recall test, and other modern
methods and agencies in Ad Research. Advertising Standards
Council of India
10
IV Salesmanship: Meaning, types of customers, types of
salesmen, Training and motivation of salesmen
10
V Selling skills and strategies: Selling process, Sales
presentation, Handling different types of sales objections
10
Activity: 1) students can be asked to collect different types of
ads and asked to analyze them. 2) They can be made to visit
shops or sales representatives for learning practical aspects
on salesmanship
SUGGESTED REFERENCE:
26
1. Advertising Salesmanship & Sales Management – Tapan K. Panda & Sunil
Sahadev, Oxfors Univ Press
5.7. CONSUMER BEHAVIOR AND MARKETING RESEARCH
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To teach them on different patterns of consumer behavior
2. The knowledge of buying motive and determinants will help them to be good
consumers and marketing people
Units Topics No. of periods
I Consumer Behaviour: Consumer behaviour, Factors
influencing buying behaviour, , Stages in buying decision
process
10
II Factors determining Consumer Behaviour: Determinants of
Buying behaviour: Psychological, Sociological, Political and
Environmental Buying motives Models of Consumer
behahiour - Howard - Shet
10
III Marketing Research: Meaning, Definitions of Marketing
Research, Areas, Objectives, Importance and Limitations of
MR
10
IV Collection of Data: Primary and Secondary data,
Observations, Experimentation, Surveys, Sampling methods
Preparation of Questionnaire, Interviewing
10
V Reporting: Marketing Research Reports: Oral and Written,
Guidelines for drafting.
10
SUGGESTED REFERENCE:
1. Consumer Behaviour – Leon Schiffman, Lesslie Lazur Kanuk , Perarson PHI
2. Consumer Behaviour in Indian perspective – Suja Nair, HPH
3. Marketing Research – Tull and Hawkins
27
4. Marketing research – D. D. Sharma, Sultan chand.
GROUP - IV STATISTICS
5.6. ADVANCED BUSINESS STATISTICS - I
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. The objective of the course is to acquaint students with some of the important
statistical techniques for managerial decision making .The emphasis will be on
their applications to business and economic situations.
Units Topics No of Periods
I Probability Theory: Introduction to Probability, Random
experiment, Sample space and Events. Classical, Statistical
and Axiomatic approaches to probability. Addition and
Multiplication theorems of probability (without proof).
Conditional Probability and problems on probability
10
II Mathematical Expectation: Definition of a random variable,
Discrete and Continuous random variables, Addition and
Multiplication theorems of expectation (without proof).
Concept of variance in-terms of expectation. Standard results
based on mean and variance (without proof). Problems
based on expectation and variance.
10
III Probability Distributions: Binomial and Poisson Distributions:
Definition properties and applications. Fitting of Binomial and
Poisson Distribution. Normal Distribution : Definition,
properties and applications of Normal distribution
10
IV Point Estimation: Population, sample, parameter, statistic,
sampling distribution of statistic, concept of standard error
and its utility. Point estimator and estimate
10
28
V Statistical Hypothesis: Null and alternative, simple and
composite hypotheses, Acceptance region and Critical region,
Two types of errors, Level of significance, Power of a test,
one tailed and two-tailed tests
10
Practical
Sl. No Title of experiments No of experiments
1 Applications of Probability 2
2 Application of Expectation 1
3 Fitting of Binomial Distribution 2
4 Fitting of Poisson Distribution 1
5 Applications of Normal Distribution 2
TOTAL 8
SUGGESTED REFERENCES
1. S.C. Gupta: Fundamentals of Statistics, HPH, New Delhi.
2. S.P. Gupta: Statistical Methods, Sultan Chand & Sons, New Delhi.
3. Goel & Goel: Mathematics and Statistics, Taxmann, New Delhi.
4. Sancheti & Kapoor: Business Statistics, Sultan Chand & Sons, New Delhi.
5. Agarwal & Bharadwaj: Business Statistics, Kalyani, New Delhi.
29
5.7 ADVANCED BUSINESS STATISTICS - II
Lecture per Week: 4 hours Max Marks: 80 (End Sem.) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To develop the skills necessary to identify an appropriate technique, estimate
models, and interpret results for independent research and to critically evaluate
contemporary social research using advanced quantitative methods
Units Topics No of Periods
I Large Sample Tests: Test for single Mean, Equality of two means
and problems based on them. Test for single proportion and
equality of two proportions and problems based on them
10
II Small Sample Tests-I: Chi-Square Test: Degrees of Freedom,
Conditions for the validity of Chi- Square test. Chi-Square Test for
Goodness of fit, Chi-Square test for independence of attributes in
(2x2) contingency Table, Yate’s correction for continuity and
problems.
10
III Small Sample Tests-II: Student’s t-test: Test for single mean,
equality of two means, paired “t” test and problems. Snedecor’s F-
Test: F Test for equality of two population variances and
problems.
10
IV Analysis of Variance: Introduction, Definition of Analysis of
Variance. Assumption to be made in analysis of variance and uses
of ANOVA. One Way Classification: Mathematical model for one
way classified data, procedure for carrying out ANOVA with one
factor of classification and problems. Two Way Classification:
Mathematical model for two way classified data, Procedure for
carrying out ANOVA with two factors of classification and
problems.
10
V Statistical Quality Control: Meaning of SQC and its uses. Chance 10
30
and Assignable variations. Process Control, Product control and
Outline for control charts. Control charts for X,R, np and C charts
Practical
Sl. No Title of experiments No of experiments
1 Large Sample Tests 1
2 Small Sample Tests 3
3 Analysis of Variance 2
4 4 Statistical Quality Control 2
TOTAL 8
SUGGESTED REFERENCES:
1. S.C. Gupta: Fundamentals of Statistics, HPH, New Delhi.
2. S.P. Gupta: Statistical Methods, Sultan Chand & Sons, New Delhi.
3. Goel & Goel: Mathematics and Statistics, Taxmann, New Delhi.
4. Sancheti & Kapoor: Business Statistics, Sultan Chand & Sons, New Delhi.
5. Agarwal & Bharadwaj: Business Statistics, Kalyani, New Delhi.
31
Course Outline of B.Com VI Semester
6.1 AUDITING
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To impart knowledge pertaining to basic concepts of auditing.
2. To acquaint oneself with auditing procedure & report writing.
Unit Topics No. of periods
I Introduction to Auditing: Auditing: Meaning – Definition – Evolution
– Objectives - Importance. Types of audit: Based on ownership
(Proprietorship, Partnership, Companies, Trusts, Cooperative
Societies, Government Departments) - Based on time (Interim, Final,
Continuous, Balance Sheet)- Based on objectives (Independent,
Financial, Internal, Cost, Tax, Government, Secretarial)
10
II Planning of Audit and Control: Auditor: Qualifications and
disqualifications – Qualities - Appointment and Reappointment –
Remuneration – Removal – Rights – Duties – Liabilities. Audit
planning: Engagement letter - Audit programme - Audit note book -
Audit papers - Audit work book - Audit contents - Audit markings –
Internal check- Internal control (Sales – Purchases - Fixed assets –
Cash – Bank - Pay Roll) - Accounting controls and Sampling in audit.
10
III Vouching and Audit of Financial Statements: Vouching: Meaning -
Vouching of cash and trading transactions – Investigation,
Verification and Valuation of assets and liabilities – Differences
between vouching, investigation, verification and valuation.
10
IV Audit of Financial Statements: Receipts – Payments – Sales –
Purchases - Fixed assets – Investments - Personal ledger –
Inventories - Capital and Reserves - Other assets - Other liabilities
10
V Report Writing: Audit reports: Structure – Preparation of routine
reports and special reports.
10
32
SUGGESTED READINGS:
1. Practical Auditing: R.G.Saxena, Himalaya Publications
2. Contemporary Auditing: Kamal Gupta
3. Practical auditing: Spicer & Pegler
4. Principles and Practices of Auditing: Jagdish Prakash
5. Principles of Auditing: Ghatalia
6. Auditing: N.D.Kapoor
7. Practical Auditing: T.N.Tandon
8. Auditing: Dinkar Pagare
9. Fundamentals of Auditing: Kamal Gupta and Ashok Gupta
10. Auditing Principles & Practice: Kumar Sharma, PHI
33
6.2 INCOME TAX - II
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To gain the knowledge of the provisions of Income Tax to make the B. Com.
Graduates of RANI CHANNAMMA UNIVERSITY, BELGAVI more responsive and
relevant to the changing Finance Act and Income Tax Act.
2. To make the B. Com. Graduates more knowledgeable in the field of Income tax so
that they can be self Employed as Tax Practitioners.
3. To make the B. Com. Graduates more knowledgeable in the field of E-Commerce.
Units Topics No. of periods
I Income from Business (Individuals only): Basis of charge,
Meaning of Business, Depreciation and other permissible
deductions, Disallowable expenses, Computation of business
Income. Income from Profession: (Individuals only): Basis of
charge, Meaning of Profession, Computation of Income from
Profession of Lawyers, Doctors, Chartered Accountants and
Architects, Practical problems based on receipts and
Payments and Income and expenditure a/c.
10
II Capital Gains: Meaning of Capital assets, Types of Capital
assets, Transfer, Cost of acquisition, Cost of improvement,
Selling expenses, Treatment of advance money received,
exemptions, Computation of Capital Grains. Income from
other sources: Incomes taxable under this head, Grossing up,
Computation of income from other sources, Practical
problems.
10
III Set off and carry forward of losses: Inter source and inter
head adjustment of losses, Carry forward and set off of losses
of house property, business/ profession( speculative and non
10
34
speculative) losses from Capital gains, Losses of Owning and
maintaining race horses, winning from lotteries, card games
gambling, contests etc and from other sources. Practical
problems
IV Assessment of Individual: Procedure for computing total
income, Rates of tax, Practical problems.
10
V Assessment of Partnership firm: Assessment of firms,
Provision of sections 184 and 40(b), Computation of book
profit, set off and carry forwards, Computation of total
income of firm, Practical problems.
10
SUGGESTED BOOKS:
1. Dr. H. C. Mehrotra & Dr S P Goyal: Income Tax Law & Accounts Sahitya Bhavan
Publications, Agra
2. Shri. T. N. Manoharan: Direct Taxes, Snow White Publications
3. Dr. R. V. Diwan, Dr R G Allagi & Prof. G S Bhat: Income Tax – I & II
4. Dr. Vinod Singhania: Student’ Guide to Income Tax
5. Dr. Girish Ahuja & Ravi Gupta: Direct Taxes, Bharat Publications
6. B.S. Raman: Income Tax
35
6.3 COSTING METHODS & TECHNIQUES – II
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. Study of different methods & techniques of costing
2. Ascertainment of Cost Per Unit & Computation of profits
3. Estimation of Costs
4. Ascertainment of losses and gains in process costing
5. Cost Volume profits Analysis & application of different methods of Costing
Unit Topics No. of periods
I Unit or Output, Job Costing & Contract costing: Unit Costing –
Meaning - Costing procedure – Cost Sheet – Treatment of Stock –
Scrap and By Products , defective products , preparation of
tenders or quotations. Job Costing: Meaning, Objectives and
application of job orders –Job Cost Sheet. Contract costing –
Meaning – Objectives – Estimates – Use of special plant and its
depreciation – Valuation of work -in – progress – Treatment of
profit on incomplete contract.
10
II Operating Costing : Meaning of operating costing – Classification
of operating costs, Transport Costing; Passenger and Goods
transport
10
III Process Costing: Meaning – features - Accounting procedure –
process losses and wastages- Sale of scrap and / or By -
products – Accounting of Joint products and By - products
10 Hours
10
IV Marginal Costing Technique : Definition and Meaning -
Characteristics- Advantages and Disadvantages – Treatment of
semi Variable costs – Contribution and marginal cost equation –
BEP analysis – Profit- Volume Ratio and Margin of Safety .
10
36
Application of marginal costing (Problems of Key Factor, selection
of a profitable product mix Decision to make or buy, decision to
accept a bulk order)
V Reconciliation of Profits : Reasons and Significance of
Reconciliation of profits between financial accounting and cost
accounting – procedure of Reconciliation
10
SUGGESTED REFERENCES:
1. Jain & Narang : Principles & Practice of Cost Accounting Kalyani
Publishers,Ludhiana
2. M.N.Arora : Cost Accounting – Vikas Publication, New Delhi
3. Maheshwari.S.N : Cost & Management Accounting - Sultan Chand & Sons New
Delhi
4. S.P. Iyengar: Cost Accounting - Sultan Chand & Sons New Delhi
5. Saxena & Vashist: Cost Accounting - Sultan Chand & Sons New Delhi
6. P.T. Pattanashetty & V.A.Patil: Cost Accounting
37
6.4 INDUSTRIAL ECONOMICS
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To familiarize learners with the concept of Industry Location and polices effected
timely.
2. To make the students to know about the financial sources
3. To create awareness among the students regarding, inflow of Investment & new
economic policy consisting LPG.
Unit Topics No of periods
I Industrial Development: Meaning factor influencing and
inhibiting Industrial Development – Concept like Public sector
Private Sector and joint sectors and MNC's Small scale
Industries – Role problems and measures
10
II Industrial Policy: Meaning and objectives. Industrial policies
1948, 1956 and 1991. LPG – Information Technology, E-
Banking, E-Business, E- Marketing and E-Payments.
10
III Industrial Location: Meaning and factors influencing location.
Localization and planned location. Weber’s Theory and
Florence Theory.
10
IV Industrial Finance: Importance- Sources. Corporate Financial
Instruments, Major Financial Institutions like, IFCI, SFCs, IDBI,
SIDBI and EXIM Bank
10
V Foreign Direct Investment: Meaning, Importance. Advantages
and Disadvantages of FDI. Government Initiatives and Polices
towards FDI. Foreign Collaboration, Joint Ventures Abroad.
EXIM Policy
10
38
SUGGESTED REFERENCES:
1. Ruddar Datt and KPM Sundharam Indian Economy (S Chand & Company New
Delhi)
2. S.C.Kuchhal Industrial Economy of India (Chaitanya Publishing House Allahabad)
3. Shivaiaha V. Das & Dr A B Kalkundrikar, Industrial Economy (S Chand &
Company New Delhi)
39
6.5 COMPUTER APPLICATION – V
Lecture per Week: Max Marks: 80 (End Sem) + 20 (IA) = 100 4 Hours theory and 2 Hours Practical
Exam Duration: 3 Hours
Objectives:
1. To train students in computerized accounting.
2. To make students well versed with tally package and generating reports.
3. To make students well versed with multimedia tools.
Units Topics No. of periods
I Accounting Information System: Basics of Accounting Practices
and Preparation of Final Accounts, Introduction to
Computerized Accounting Information Systems. Difference
between Manual and Computerized Accounting Information
Systems, Accounts Receivable System.
10
II Fundamentals of computerized Accounting: Computerized
accounting v/s manual accounting, architecture &
customization of tally, features of tally 9.1 version,
configuration of tally, tally screens and menus, creation of
company, creation of group, Editing and deleting groups ,
creation of ledgers, Editing and deleting ledgers. Introduction to
vouchers, voucher entry, payment voucher, receipt voucher,
contra voucher, journal voucher, Editing and deleting vouchers.
10
III Introduction to Inventories: Creation of stock categories,
Creation of stock groups, Creation of stock items, configuration
and features of stock items, Editing and deleting stocks, usage
of stocks in voucher entry. Purchase order- stock vouchers,
sales order. Introduction to cost, creation of cost category,
creation of cost centers, Editing and deleting cost centers&
10
40
categories, usage of cost category & cost, centers in voucher
entry, budget & control, , Editing and deleting budgets,
generating & printing reports in detail & condensed format.
IV Generation of Reports: Day books- Balance sheet, Trial balance,
Profit & loss account, ratio analysis, cash flow statement, fund
flow statement, cost center report, inventory report, bank
reconciliation statement.
10
V Multimedia: Meaning and components of multimedia, Purpose,
Usage and applications of multimedia. Introduction to
multimedia tools Types and working of Input Devices like
Scanner, Digital camera. Types and working of Output Devices
like Monitors and Printers. Types and working of Storage
Devices like CD-ROMS, DVD and Hard disk.
10
Lab work
Tally in detail
Note: Journal preparation mandatory.
Case study question from Tally 9.1.
Suggested books /Websites:
1. Computer Applictions in Business- Dr S.V Srinivasa- Sultan Chand publication
2. E- Commerce- Dr Shivani Arora
3. E-commerce: A managerial perspective: Michael change
4. Multimedia Systems Design- Andleigh P.K & Thakrar K
5. Frontiers of E-commerce: Ravi Kalakota & A.B Whinston
6. www.amazon.com
7. Tally 9 by Dr. Namrata Agarwal
8. Tally 9 by Vishnupriya Singh
41
Group I
Finance & Taxation
6.6 INDIAN FINANCIAL SERVICE
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
Objectives:
1. To make students understand about the emerging financial services.
2. To increase the knowledge of students about processes involved in demat, remat,
for faiting and factoring.
3. To upgrade the students’ knowledge on financial judgment regarding lease
evaluation.
Units Topics No of periods
I Financial services – Meaning- Features- Classification-
Importance- Stages in the growth of Financial .Services.
10
II MERCHANT BANKING: Merchant banking – Meaning -
Functions – SEBI Regulations –Registration –Code of Conduct-
Books of Accounts- Responsibilities and obligations – Powers.
10
III LEASE FINANCING: Meaning-definition-Types of Lease-Merits
and Demerits- Evaluation of Lease Financing- Purchase V/s
Leasing- Borrowing V/s Leasing-Evaluation from Lessor and
Lessees point of view.
10
IV FACTORING AND FORFAITING: Meaning- Objectives and
Types of Factoring-Process- Advantages and Disadvantages-
Factoring V/s Bills Discounting-Cost benefit analysis with
practical problems- Forfaiting – Meaning – Forfaiting Process.
10
V MODERN SERVICES: Dematerialization and
Rematerialisation- Meaning-Objectives- Process- Merits and
Demerits- Functions. NSDL and CSDL ,online trading
Credit Rating –Meaning-Institutions-Process and Symbols.
10
42
SKILL DEVELOPMENT:
1. Financial Appraisal of Lease.
2. Cost Benefit Analysis
3. Demat and Remat Procedure.
4. Online Trading, visits to the local Broking firms.
SUGGESTED REFERENCES:
1. M.Y.Khan: Financial Services, Tata McGraw Hill Publications, New Delhi.
2. Avadhani V. A : Marketing of Financial Services, Himalaya Publications, Mumbai.
3. Batra. B.S. & Batra B.S: Management of Financial Services, Deep & Deep
Publications, New Delhi.
4. Donnelly & Others: Marketing Financial Services, Homewood IL, Dow-Jones,
Irwin.
5. Pezzullo, M.A. : Marketing Financial Services, Macmillan India Ltd, New Delhi.
6. Srivastav R.M.: Indian Financial System, Rishi Publishers, Hyderabad.
7. Bharati Pathak P.Mohan Rao: Indian Financial System. Person Education, Delhi.
8. R.L.Hyderbad : Financial Services, Deep & Deep, Delhi
9. Verma J.C: Merchant Banking – Bharat Law House Delhi.
10. Vasant Desai: Indian Financial System and Development, HPH New Delhi.
11. Prasanna Chandra: Financial Management Tata McGraw, New Delhi.
12. S. O. Halasagi & S. O. Halasagi : Financial Sevices, Onkar Prakashan , Kagwad.
13. Dr P.P.Anvekar: Financial Sevices
14. Boorminatha : Financial Services, Sultan Chand & Sons, New Delhi
43
6.7 DIRECT TAXES
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
OBJECTIVES:
1. To gain the ability to compute income and tax liability of various persons
mentioned in the content.
2. To gain the ability to compute Wealth and tax liability as per Wealth Tax Act.
3. To gain the knowledge of applicability of Income Tax Act and Wealth Tax Act
Units Topics No of periods
I ASSESSMENT OF INDIVIDUAL: Share of Income from HUF
Share of Income from a Firm – Remuneration or Interest
received from a Firm – Income of Other Person included in the
Income of Individuals – Computation of Taxable Income –
Computation of Tax payable – (Theory and Problems).
10
II ASSESSMENT OF HINDU UNDIVIDED FAMILY: Meaning of
HUF under Hindu Law and Under Income Tax Act – Schools of
Hindu Law – Share of Income from HUF Property – Ancestral
Property – Coparcener – Conversion of self acquired property
into Joint Family Property – Partition of HUF – Computation of
Total Income of HUF – (Theory and Problems).
10
III ASSESSMENT OF FIRMS, LLPS AND ASSOCIATION OF
PERSONS: Meaning of Firm, Partner and Partnership-Essential
Conditions for Firm assessed as such (PFAAS)- Change in the
Constitution of Firm and Succession of Firm – Remuneration
and Interest Payable to Partners – Provisions regarding Set-off
and Carry – Forward of losses by Firm –Conditions for
assessment of firm as Association of Persons (PFAAOP) – Tax
Planning in respect of conversion of firm into a company
Computation of Tax, liability of PFAAS and PFAAOP – (Theory
10
44
and Problems) .
IV ASSESSMENT OF COMPANIES: Meaning of Domestic
Company, Foreign Company, Indian Company, Widely Held
Company and Closely Held Company – Minimum Alternate
Tax (MAT)Tax on Distributed Profits – Carry Forward and Set
off of losses – Computation of Tax liability of Companies –
(Theory and problems)
10
V CHARGEABILITY: Valuation Date - Location of Assets –
Meaning of Asset - Deemed Assets - Exempted Assets Debt
Owned - Computation of Taxable Net Wealth - Valuation of
Assets - (Theory and Problems).
10
Lab Work: Filling necessary Performa’s for computation and
payment of taxes.
SUGGESTED READINGS:
1. Bhagwati Prasad: Law and Practice of Income Tax , Navman Prakashan
2. Vinod K. Singhania: Direct Taxes Law and Practice, Taxmann's
3. B. B. LAL: Elements of Income Tax, Konark.
45
GROUP II
INSURANCE & BANKING
6.6 GENERAL INSURANCE
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
Units Topics No of Periods
I Introduction to Risk and General Insurance: Risk and
Insurance - Concept of Risk pooling and Risk sharing - Role
of General insurance in economic development - General
Insurance Market in India – General Insurance
intermediaries.
10
II Principles of General Insurance: Principle of Insurable
Interest - Utmost Good Faith- Indemnity – Contribution –
Subrogation – Proximate Cause
10
III Insurance Forms: Proposal Forms – features - Insurance
Policy- Definitions - Conditions - Cover notes- Certificate of
insurance - Endorsements- Renewal notice.
10
IV General Insurance Policies: Fire Insurance; Marine
Insurance; Miscellaneous insurance – Motor and Liability
insurance policies.
10
V Claims: Lab: Identify and classify risks – Map the general
insurance market companies – familiarize with IRDA
norms for agency license.
10
Lab Work:
1. Practical application of these principles through select case studies
2. Filling up Proposal forms and collecting various documents.
3. Evaluating a Fire, Miscellaneous policy by approaching any general insurance
company.
4. Claims – Surveyors - Investigation – Negotiation and Assessment –Reserves
46
and Claims Expenses.
5. Examining and documenting a claim by approaching a Surveyor.
SUGGESTED REFERENCE:
1. Luthardt, Constance M. et.al. (1999): Property and Liability Principles, (3rd
Edition), Insurance Institute of America, Malvern, Pa.
2. KSN Murthy and Dr. KVS Sarma: Modern law of Insurance in India, (4th Edition),
Levix Nexis Butter worths India, New Delhi, 2002.
3. Principles of Insurance, Insurance Institute of India.
4. Mothihar, M. (2004): Insurance Principles, Practices Management &
Salesmanship (1st Edition), Sharada Pustak Bhawan, Allahabad.
5. P.K.Gupta: Principles & Practice of Non-Life Insurance, Himalaya.
6. P.K.Gupta: Insurance in Risk Management, Himalaya.
7. Tripathi & Pal; Insurance Theory & Practice, PHI
47
INSURANCE & BANKING
6.7 COMPUTER APPLICATIONS IN BANKING
Lecture per Week: Max Marks: 80 (End Sem) + 20 (IA) = 100 4 Hours theory and 2 Hours Practical
Exam Duration: 3 Hours
Objectives:
1. The purpose of this course is to equip the students with fundamental aspects of
computers and communication and their application in banking.
Units Topics No of periods
I Introduction: Computers and Commercial world - Principles
of Computer science with reference to banking operations -
Different approaches to mechanizations - Security
information systems - Audit of computerized banking
systems.
10
II Banking Reconciliation: approaches to bank
computerization computer in banks and Indian experiment
- Process for withdrawing cash Teller machines at Bank
counters - A TMs in India Electronic Commerce the
emerging trends – Internet as a Network Infrastructure -
Business of internet commercialization electronic.
Commerce and WWW consumer Oriented Electronic
commerce Electronic Payment Systems - Advertising and
Marketing on the internet, Software agents - Working of
Credit Cards and Debit Cards in India.
10
III Home Banking: Telephone banking - Computerized
corporate banking - Electronic funds transfer, importance
of cheques clearing Magnetic Ink Character Recognition –
RTGT – NFT - Optical Mark Recognition (OMR) - Computer
output to Microphone (COM) - Facsimile transformation
10
48
IV Inter Branch Reconciliation: Uses in foreign exchanges,
documentation handling systems Cheque sorting and
balancing systems (MICR arid OCK, etc.)' -Document
storage and retrieval systems (Micro films, etc.) -
Documentation transmission systems (Fax etc.)
10
V Cash management systems in banks: investment
management -Systems - Statistical analysis transmission -
Magnetic Stripe.
10
Lab Work:
A report is to be prepared on approaches to
computerization of banking operations in Nationalized and
private banks. “E-Commerce powered by E-Banking” be
practically studied by selecting Commercial banks in India.
Identifying lapses in security measures & laws- Rules &
Regulations for on detection of fake currency
SUGGESTED READINGS:
1. Sony and Agarwal: Computers and Banking.
2. Indian Institute of Bankers study material on 'Introduction to Computers in
3. Banking Industry.
4. Ravi Kalakota & Andrew B. Whinston: Frontiers of Electronic Commerce, Addison
5. Wesley Publications.
6. Dr. M. Sri Nivas: e-Banking Services in India, Himalaya.
7. Vasanth Desai: Bank Management, Himalaya.
8. Revathy Sriram:Core Banking Solution: Evaluation of Security & Controls, PHI
49
GROUP III
MARKETING
6.6 SERVICE MARKETING
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
Objectives:
1. To let the students realize that service sector is gaining importance
2. To teach them that service marketing requires special skill and strategy
Unit Topics No of periods
I Introduction to services: What are services, why service
marketing, Difference between Goods and Service
marketing, Myths about services, Service marketing
triangle, P’s of service marketing
10
II Consumer behavior in services: Consumer expectation of
services, Two levels of expectation, Zone of tolerance
Consumer perception of services - Factors influencing
perception of services, Service encounters,
10
III Understanding customer expectation through market
research: Using market research to understand customer
expectation, Types of service research, Building customer
retention strategies, 3 level retention strategies, GAP –
reasons for GAP
10
IV Service Marketing in specific areas:
Use of 4 P’s in Tourism , Hotel industry, Banking, Insurance
10
V Services Marketing in Indian Perspective:
Problems in Service marketing in India; Remedies
10
50
SUGGESTED REFERENCE:
1. Services Marketing: Valarie A Zeithmal & Mary Jo Bitner TMH
2. Services Marketing : S M Jha HPH
3. Services Marketing: Rajendra Naragundakar TMH
4. Services Marketing – P N Reddy and others
51
6.7 RURAL MARKETING
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
Objectives:
1. To teach students the problems faced by Indian farmers in marketing their produce
2. To train them in taking up a career in marketing of fertilizers, seeds and other agri
inputs.
Units Topics No of Periods
I Introduction: Definition – scope of rural marketing – concepts
– components of rural markets – classification of rural
markets – rural vs. urban markets
10
II Rural marketing environment: Population – occupation
pattern – income generation – expenditure pattern – literacy
level – land distribution – land use pattern – irrigation –
development programmes – infrastructure facilities – rural
credit institutions - rural retail outlets – print media in rural
areas – rural areas requirement – problems in rural marketing
– rural demand – rural market index
10
III Marketing of Agricultural Input: Consumable inputs – durable
inputs – fertilizers – product – price – distribution –
promotion – SWOT analysis of agro chemicals market – seeds
– cattle – poultry – acqua feeds – tractors – power tillers –
irrigation equipments – other farm machinery
10
IV Marketing of agricultural produce and rural and cottage
industry products: Marketing of agricultural produce –
regulated markets – formation of cooperative organizations –
contract farming – agricultural exports zone (AEZ) – marketing
of rural / cottage industries – artisan products
10
V Rural marketing strategies: Rural marketing segmentation – 10
52
product strategies – pricing strategies – distribution strategies
– promotion strategies – social marketing
Reference Books:
1. Rural Marketing in India – Kashyap )& Raut , Bizatantra
2. Rural Marketing – Badi & Badi
3. Rural Marketing – T P Gopalswamy
4. Agricultural Marketing in India – Saksena & Agrawal
53
GROUP IV
STATISTICS
6.6 ADVANCED BUSINESS STATISTICS - III
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
Objectives:
1. Practice an operation research (O.R.) approach to management problems
2. Apply analytical techniques and sensitivity analysis to problems and data sets
3. Summarize and present the analysis results in a clear and coherent manner
Units Topics No of Periods
I Linear Programming Problem (LPP) : Meaning, formulation and
graphical solution to LPP
10
II Transportation Problem (TP): Meaning and definition of
Balanced and Unbalanced transportation problem. Finding
feasible solution by North-West Corner Rule, Matrix minima
method and Vogel’s approximation method
10
III Games Theory: Meaning and definition of Game, n-person
game, 2-person zero –sum game, saddle point, Mixed and pure
strategies. Solution to game by miximin – minimax principle and
Dominance property
10
IV Assignment and Replacement Problems: Meaning and
definition of an Assignment problem, Assignment Algorithm
and Examples on it. Need for replacement, replacement of
items that deteriorate with time ( discrete case only ), without
considering change in the money value
10
V Inventory Theory: Meaning of Inventory and its need. Inventory
Costs, Lead Time, Stock Replenishment, Time Horizon,
E.Q.Q.Model with and without shortages (without derivations),
Case of deterministic uniform demand, Instantaneous
10
54
production and no lead time
Practical
Sl. No Title of experiments No of experiments
1 Linear Programming Problem 1
2 Transportation Problem 2
3 Game Theory 2
4 Assignment Problem 1
5 Replacement Problem 1
6 Inventory Problem 1
TOTAL 8
SUGGESTED REFERENCE:
1. P.K.Gupta & : Operation Research, Sultan Chand & Co., New Delhi. D.S. Hira
2. Dr. B.S. Goel : Operations Research, Pragati Prakashan Meerut.
3. Kanti Swaroop, P.K.Gupta & Manmohan: Operations Research, Sultan Chand &
Sons, New Delhi.
4. S.D.Sharma : Operations Research, Nath & Co.
55
6.7ADVANCED BUSINESS STATISTICS - IV
Lecture per Week: 4 hours Max Marks: 80 (End Sem) + 20 (IA) = 100
Exam Duration: 3 Hours
Objectives:
1. Use statistical techniques in business decision making
Units Topics No of Periods
I Correlation Analysis: Definition of Correlation, Karl Pearson’s
Correlation Co-efficient, Scatter diagram, Properties of
Correlation co-efficient (without proof). Rank Correlation.
Calculation of Karl Pearson’s Correlation Co-efficient and
Spearman’s Rank Correlation
10
II Regression Analysis: Definition of Regression and egression
co-efficient. Properties of regression lines and regression co-
efficient. The Regression equation of X & Y and that of Y on X
and problems
10
III Time Series Analysis: Definition of Time series, Components
of Time series. Measurement of Trend by Moving average
method and Least squares method to a linear trend and
problems.
10
IV Index Numbers: Meaning, Definition, Uses and Limitations of
Index Numbers. Steps in the construction of general Index
numbers, Simple and Weighted Index Numbers and problems.
Laspeyre’s, Paasche’s Fisher’s and Marshall-Edgeworth Price
and Quantity Index Numbers and Problems.
10
V Consumer’s Price Index Numbers: Meaning, Definition, Uses
and Limitations of Cost of Living Index Number. Steps involved
in the construction of Cost of Living Index Number. Problems
on Cost of Living Index Number by using Aggregate
Expenditure Method and Family Budget Method
10
56
Practical
Sl. No Title of experiments No of experiments
1 Linear Programming Problem 1
2 Transportation Problem 2
3 Game Theory 2
4 Assignment Problem 1
5 Replacement Problem 1
6 Inventory Problem 1
TOTAL 8
SUGGESTED REFERENCE:
1. S.C. Gupta: Fundamentals of Statistics, HPH, New Delhi.
2. S.P. Gupta: Statistical Methods, Sultan Chand & Sons, New Delhi.
3. Goel & Goel : Mathematics and Statistics, Taxmann, New Delhi.
4. Sancheti & Kapoor : Business Statistics, Sultan Chand & Sons, New Delhi.
5. Agarwal & Bharadwaj: Business Statistics, Kalyani, New Delhi.
57
QUESTION PAPER PATTERN
Section A
Answer any TEN questions (12 questions) 10 x 2 = 20
All theory questions, two each from every unit.
Section B
Answer any THREE questions (5 questions) 3 x 5 = 15
One from each unit
Sections C
Answer any TWO questions (4 questions) 2 x 15 = 30
One from each unit
Sections D
Case study compulsory
Three short practical problems 3 x 5 = 15
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