Page 1
SRNMC Regulation-2016 Syllabus
SRI S. RAMASAMY NAIDU MEMORIAL COLLEGE
SATTUR- 626 203 (An Autonomous institution affiliated to the Madurai Kamaraj University, Madurai)
(Re-Accredited with Grade ‘A’ by NAAC)
B.Com (CA)
SYLLABUS AND REGULATIONS
UNDER
CHOICE BASED CREDIT SYSTEM (CBCS)
(Those who joined in 2016-2017 and after)
Page 2
SRNMC Regulation-2016 Syllabus
Objectives
To equip the students with specific knowledge and skills for junior and middle Positions
of responsibilities in industrial and commercial organizations.
To organize instructions on the lines of professional courses by adopting Participative
methods of learning.
To assist the graduates in finding employment opportunities in business and Industry.
Eligibility for Admission
Candidates seeking admission to the B.Com Degree Course must have passed the Higher
Secondary Examination (should have studied Commerce and Accountancy in HSC) Of the
Government of Tamil Nadu.
Duration of the Course
The duration of the course shall be three academic years comprising six semesters. With
two semesters in each academic year.
Courses of Study
The Subjects of study for Commerce Degree Course shall consist of the following:
Part I: Alternative Subjects
Part II: English
Part III:
1. Core Subjects
2. Electives with three courses
3. Allied Subjects
Part IV:
1. Non Major Electives
2. Skill Based Subjects
3. Environmental Studies
4. Value Education
Page 3
SRNMC Regulation-2016 Syllabus
Part V:
Extension Activities
Part I and II
Alternative Subjects and English Language Courses are 2 each in number.
Part III
The number of Core Courses shall be 17 and Elective Subjects shall be 3. Allied
Subjects cover 4 courses.
Part IV
The number of Non-major elective Courses shall be 2. A student shall have to choose any
two of the Non-Major Elective courses offered by other departments The number of Skill based
subjects shall be 6. Environmental Studies and Value Education Courses are 1 each in number.
Part V
These should be carried out outside the class hours. All the students shall have to enroll
for NSS/NCC/Sports & Games or any other service organization in the College and shall
have to earn minimum hours of attendance to be prescribed by the college. A candidate shall be
awarded a maximum of 1 credit for Compulsory Extension Service.
Credits
The term „credit‟ refers to the weightage given to a course, usually in relation to the
instructional hours assigned to it. The total credits, required for completing a B.Com Degree
Course is 140. The particulars of credits for individual components and courses are placed on
Table – 1.
Extra Credits Paper:
1. This paper is optional. Students may or may not select this paper. If he/she selects this paper and if
he/she passes the paper, then 2 extra credits will be added in his/her total credit to the degree, even
otherwise, it won‟t affect the completion of degree.
2. The paper is common to all UG Programmes.
3. The title of this paper is “Model Paper for Competitive Examinations”
4. Examination for this paper will be held at the end of the 6th
semester examinations.
5. There is no internal examination and only external examination for this paper.
6. Maximum marks for this paper is 100.
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SRNMC Regulation-2016 Syllabus
Scheme of Examination
It is presented on Table 2.
Evaluation
The performance of a student is evaluated in terms of percentage of marks with
aprovision for conversion to grade points. Evaluation for each course shall be done by a
continuous internal assessment by the concerned course teacher as well as by an end semester
examination which will be a written type examination of 3 hours duration and will be
consolidated at the end of the course. The ratio of the marks to be allotted to continuous
internal assessment and to end semester examination is 25 : 75 (i.e. Internal 25 marks and
External 75 marks). For practicals the ratio is 40:60. (i.e. Internal 40 marks and External 60
marks). The components for continuous internal assessment are:
Two tests and their average - 15 marks
Seminar/Group Discussion - 5 marks
Assignment - 5 marks
Total - 25 marks
Pattern of Question Paper The question paper may have 3 parts.
Duration of the external examination is 3hours.
Part A Ten questions (Objective type with 4 alternatives) 10 x 1 = 10 marks
(Two questions from each unit)
Part B Five questions (either or type ) 5 x 7 = 35 marks
(One question from each unit)
(Answers not exceeding two pages)
Part C
Three questions out of five 3 x 10 =30 marks
(One question from each unit)
(Answers not exceeding four pages)
Total : 75 marks
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SRNMC Regulation-2016 Syllabus
Part – IV Contact Hours/ week : 2 hours
Duration of semester examination : 2 hours
Number of units in the syllabus : 3
Internal Marks : 25
External Marks : 75
Total Marks : 100
Question Paper Pattern (External)
Section-A
THREE Questions (either or type) 3 X 10 = 30
(One Question from each unit)
Section-B
THREE questions out of FIVE 3 X 15 = 75
(Atleast one question from each unit)
Total: 75 marks
Question Paper Pattern (Internal) Same as in External
Practical Marks:
Internal – 40 marks
External -60 marks
------
Total 100 marks
------
Passing Minimum
1. 40% of the aggregate (Internal + External)
2. No separate pass minimum for the Internal.
3. 27 marks out of 75 is the pass minimum for the External (Theory).
4. 21 marks out of 60 is the pass minimum for the External (Practical).
Page 6
SRNMC Regulation-2016 Syllabus
B.Com (CA)
Table -1: Course Pattern (Those who are joining in 2016 – 2017 and after)
Study
Components
Sem
I
Sem
II
Sem
III
Sem
IV
Sem
V
Sem
VI
Total
Hours
Total
Credits
Total
Papers
Total
Marks
Part-I
Alternative
Objects
6(3) 6(3) - - - - 12 6 2 200
Part-II English
6(3) 6(3) - - - - 12 6 2 200
Part-III
Core
Objects
5(4)
5(4)
5(5)
5(5)
6(4)
6(4)
5(3)
6(4)
6(4)
5(3)
6(5)
6(4)
6(5)
6(5)
6(5)
6(4)
6(4)
96 72 17 1700
Elective
Subjects
- - 5(5) 5(5) 6(5) - 16 15 3 300
Allied
Subjects-I
6(5) 6(5) - - - - 12 10 2 200
Allied
Subjects-II
- - 6(5) 6(5) - - 12 10 2 200
Part-IV
NME
Courses
- - 2(2) 2(2) - - 4 4 2 200
Skill based
subjects 2(2) 2(2) - - 2(2)
2(2)
2(2)
2(2)
12 12 6 600
Environmen
tal Studies - - - - 2(2) - 2 2 1 100
Value
Education - - - - - 2(2) 2 2 1 100
Part-V
Extension
Activities
- - - 0(1) - - - 1 1 -
Total 30
(21)
30
(23)
30
(23)
30
(24)
30
(25)
30
(24)
180 140 38 3800
Extra
Credits
Papers
2
Grand Total 142
Page 7
SRNMC Regulation-2016 Syllabus
B.Com (CA)
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-I
Course
Components
Subjects Subject
Code
Hrs/Weeks Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part I Vaniga
kadithangal U16LAC11 6 3 3 25 75 100
Part II English I U16LAE11 6 3 3 25 75 100
Part III
Core
Subjects
Paper I
Fundamentals
of Computers
U16CAC11 5 4 3 25 75 100
Paper II
Financial
Accounting I
U16CAC12 5 4 3 40 60 100
Allied
Subject I
Paper I
DTP and
Multimedia
Lab
U16CAA1P1 6 5 3 25 75 100
Part IV
Skill Based
Subject
Paper I
Advertising
U16CAS11 2 2 2 25 75 100
Total 30 21 600
Page 8
SRNMC Regulation-2016 Syllabus
B.Com (CA)
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-II
Course
Components
Subjects Subject
Code Hrs/
Weeks
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part I Kaappidu U16LAC21 6 3 3 25 75 100
Part II English I U16LAE21 6 3 3 25 75 100
Part III
Core
Subjects
Paper III
Introduction to
C Programming
U16CAC21 5 4 3 25 75 100
Paper IV
Financial
Accounting II
U16CAC22 5 4 3 40 60 100
Allied
Subject I
Paper I
C Programming
Lab
U16CAA2P1 6 5 3 25 75 100
Part IV
Skill Based
Subject
Practical I
MS Office Lab
U16CAS2P1 2 2 2 40 60 100
Total 30 21 600
Page 9
SRNMC Regulation-2016 Syllabus
B. Com (CA)
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-III
Course
Components
Subjects Subject
Code Hrs/
Week
s
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core
Subjects
Paper V
Financial
Accounting III
U16CAC31 6 5 3 25 75 100
Paper VI
Introduction to
RDBMS and SQL
U16CAC32 5 4 3 25 75 100
Paper VII
RDBMS and SQL
Lab
U16CAC3P1 5 4 3 40 60 100
Elective
Subject (a)Cost
Accounting
(b) Principles of
Management
U16CAE31
U16CAE32
6
4
3
25
75
100
Allied
Subject
III
Part IV
Paper III
Business
Statistics
U16ECA31 6 4 3 25 75 100
Non
Major
Elective
Business
Accounting
U16CON31 2 2 2 25 75 100
Total 30 23 600
Page 10
SRNMC Regulation-2016 Syllabus
B. Com (CA)
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-IV
Course
Components
Subjects Subject
Code
Hrs/
Week
Credit
s
Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core
Subjects
Paper VIII
Partnership
Accounting IV
U16CAC41 6 3 3 25 75 100
Paper IX
Visual
Programming
U16CAC42 5 4 3 25 75 100
Paper X
Visual
Programming
Lab
U16CAC4P1 5 4 3 25 75 100
Elective
Subject
Paper II
(a)Management
Accounts
(b) Marketing
Management
U16CAE41
U16CAE42
6
5
3
25
75
100
Allied
Subject II
Part IV
Paper I
Business
Statistics
U16ECA41 6 4 3 25 75 100
Part-IV
Non
Major
Elective
Paper II
Business
Communication
U16CON41 2 2 2 25 75 100
Extension
Activities
U16CNA41
Page 11
SRNMC Regulation-2016 Syllabus
B. Com (CA)
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-V
Course
Components
Subjects Subject
Code
Hrs/
Wee
k
Credits Exam
Hours
Int
Marks
Ext
Marks
Total
Marks
Part III
Core
Subjects
Paper XI
Corporate
Accounting
U16CAC51 6 3 3 25 75 100
Paper XII
Introduction to
Web Technology
U16CAC52 6 4 3 25 75 100
Paper XIII
Web
Programming
Lab
U16CAC5P1 6 4 3 40 60 100
Elective
Subject
Paper III
(a)Income Tax
– I
(b) Financial
Management
U16CAE51
U16CAE52
6
5
3
25
75
100
Part IV
Skill
Based
Paper II
Information
Technology
Practical II
Tally–Practical
U16CAS51
2
2
2
2
2
2
25
40
75
60
100
100
Environmental
Studies
U16CAS5P1
2 2 2 25 75 100
Page 12
SRNMC Regulation-2016 Syllabus
. Com (CA)
Table-2: Course Details and Scheme of Examination
(Those who are joining in 2016 – 2017 and after)
SEMESTER-VI
Course
Components
Subjects Subject
Code
Hrs/
Week
Credits Exam
Hours
Int
Ext
Total
Marks
Part III
Core
Subjects
Elective
Subject
Paper XIV
Advanced
Special
Accounts
U16CAC61 6 5 3 25 75 100
Paper XV
E. Commerce
U16CAC62 6 5 3 25 75 100
Paper XVI
Project Lab
U16CAPT61 6 4 3 40 60 100
Paper XVII
(a)Company
Organization
(b)Income
Tax II
U16CAE61
U16CAE62
6
4
3
25
75
100
Part IV
Skill
Based
Practical III
Commerce
Practical
U16CAS6P1
2 2 2 40 60 100
Paper III
Personality
Development
U16CAS61
2 2 2 25 75 100
Value
Education
U16CNV61 2 2 2 25 75 100
Extra Credits
Papers
Model Paper for
Competitive Examination
U16CNX61 2
Page 13
SRNMC Regulation-2016 Syllabus
Sri S. Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com(CA) Subject Code : U16LAC11
Semester : I No. of Hours Allotted: 6/week
Part III : Core Subject No. of Credits : 3
Title of the Paper : tzpff; fbjq;fs;
gFjp 1: tzpff; fbjq;fspd; mbg;gilf; $Wfs;: tzpff; fbjq;fspd; nghJ mikg;G kw;Wk; gbtq;fs; - fbj tiffs;
- rpwg;Gf; $Wfs; - Nehf;fk; - fbjk; vOJgth; vOJk; Kd; kdjpy; nfhs;s Ntz;ba nra;jpfs;.
gFjp 2: tpz;zg;gf; fbjq;fs; : Ntiy Ntz;b tpz;zg;gf; fbjk; - fUj;Jiu fhl;Lk; fbjq;fs; - flDf;fhf fbjq;fSk;
rpghhpRfSk; - tpahghuj;jpy; ehzakhf elg;gJ Fwpj;J fbjq;fs; - tpsk;gug;gb – mij jahhpf;Fk; Kiw.
gFjp 3: tpahghuf; fbjq;fs;: KidT fbjq;fs; - tprhuizfs; - tpiyg;Gs;spfs; - MizAWf;fs; - Gfhh;fSk;
rhpf;fl;lYk; - ruf;Fg; nghw;Wf; nfhz;lij cWjpnra;jy; - epYitj;njhif epidTWj;jy; - t#y; nra;jy; - fzf;if
Neh; nra;jy;.
gFjp 4: Vw;Wkjp ,wf;Fkjp njhlh;ghd fbjq;fs; - Kfthp njhlh;ghd fbjq;fs; - tq;fpf; fbjq;fs;-
fhg;gPl;Lf; fbjq;fs;
gFjp 5 - epWkr; nrayhpd; fbjq;fs;: gq;FjhuUld; ,af;Feh;fSld; nrayhpd; fbjj; njhlh;Gfs; -
epWkf; $l;lk; - jPh;khdq;fs; - epfo;r;rpf; Fwpg;Gj; jahhpj;jy;. - mwpf;if jahhpj;jpy; : jdp egh;
mwpf;if – FO mwpf;if – mq;fhb mwpf;if – gs;sp tpguf; Fwpg;gpypUe;J mwpf;if jahhpf;Fk;
Kiwfs;.
Fwpg;G: tzpftpay; Mrphpah;fs; ,e;jg; ghlj;ij elj;jTk; tpilj;jhs; jpUj;jTk; ghpe;Jiuf;fg; gLfpwJ.
Page 14
SRNMC Regulation-2016 Syllabus
Text Book:
lhf;lh; eh. KUNfrd; tzpff; fbjq;fs; tp. kNdhfh; (M.M. Publishers) 2009)
Reference Book:
lhf;lh; v];. uhNIe;jpud; (Pavai Publication 2008)
Prepared by:
Signature :
Page 15
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with „A‟ grade by NAAC)
SATTUR – 626203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAC11
Semester : I No of Hours Allotted : 5
Part III : Core Subject Paper - I No of Credits : 4
Title of the Paper: FUNDAMENTALS OF COMPUTERS
Objectives
To understand the basic building blocks of a computer and how they interact with each other and
how they interpret, understand and communicate with user.
To obtain basic knowledge and understanding of various hardware and software components of
computers.
Unit – I Understanding the Computer
Computers: Introduction – Evolution – Generations – Classification – The Computer
System- Computer Organization: Central Processing Unit – Memory and Storage: Introduction
– Memory Representation – RAM – ROM - Storage Systems.
Unit – II Input and Output Devices
Input Devices: Introduction – Keyboard – Pointing Devices – Scanning Devices – Optical
Recognition Devices – Media Input Devices – Output Devices: Introduction – Monitors - Impact
Printers – Non-Impact Printers – Plotters – Voice Output Systems – Projectors.
Unit – III Computer codes and Arithmetic
Computer codes: Introduction – Decimal System – Binary System – Hexadecimal System
– Octal System – 4-bit BCD Systems – 8-bit BCD Systems – 16 bit Unicode – Conversion of
Numbers – Computer Arithmetic: Introduction – Binary Arithmetic Operations – Boolean
Operations.
Unit – IV Computer Software and operating system.
Software: Introduction – Types – System Management Programs – System Development
Programs – Standard Application Programs – Operating System: Introduction – History –
Functions– Types– File Management.
Unit – V Microsoft Software and programming languages
Introduction to MS-Word System, MS Excel System, MS-PowerPoint System -
Page 16
SRNMC Regulation-2016 Syllabus
Programming Language : Introduction - Generations.
Text Book
Title of the Book : Fundamental of Computers
Name of the author : E.Balagurusamy
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 3st Edition, 2010
Reference Book
Title of the Book : Fundamentals of computing and Programming
Name of the author : E.Balagurusamy
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 2nd
Edition, 2012
Prepared by :
Signature :
Page 17
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203 Department of Commerce
(Those who are joining in 2016 -2017 and after) SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAC12
Semester : I No of Hours Allotted : 5/week
Part III : Core Subject – Paper - II No of Credits : 4
Title of the paper : FINANCIAL ACCOUNTING -I
Objectives:
To educate the learners about fundamentals of accounting.
To make the learners become familiar with preparation of Bank reconciliation statement and Final
Accounts.
UNIT I : Fundamental Principles of Accounting
Definition – Accounting Principles – Double Entry System of Accounting – Journal – Ledger –
Trial Balance – Subsidiary Books – Errors and Rectification.
UNIT II: Final Accounts
Trading and Profit and Loss Account – Closing Entries – Balance Sheet – Adjustment Entries –
Loss of Stock by Fire – Goods Distributed as Free Samples – Manager‟s Commission – Manufacturing
Account.
UNIT III : Bank Reconciliation Statement
Need – Importance - Causes for Difference in Balance in the Bank Pass Book and Bank Column in
Cash Book – Preparation of Bank Reconciliation Statement.
UNIT IV : Depreciation
Meaning – Purpose – Factors Involved – Methods – Straight Line Method, Written Down Value
Method, Annuity Method, Sinking Fund Method – Sale of Assets – Change in the Method of
Depreciation – Provision and Reserve.
UNIT V : Insurance claims
Meaning – Need – Loss of Stock Policy – Gross Profit Ratio – Average Clause - Loss of
profit policy (simple problems only).
Page 18
SRNMC Regulation-2016 Syllabus
Text Book
Title of Book : Advanced Accounting
Names of the Author : Arulandam & Raman
Publisher : Himalaya Publishing House
Edition / Year : 2007.
Reference Book 1:
Title of Book : Advanced Accountancy
Names of the Author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition / Year : Second Revised Edition, 2011
Reference Book 2:.
Title of Book : Advanced Accounting
Names of the Author : R.L.Gupta
Publisher : S.Chand Delhi
Edition / Year : 2007.
Note : The questions should be asked in the ratio of 80% for problems and 20% for theory.
Prepared by :
Signature :
Page 19
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with “A” grade by NAAC)
SATTUR -626 203.
Department of Commerce
(Those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAA1P1
Semester : I No.of Hours Allotted : 5/week
Part III : Allied Subject Paper - I No.of Credits : 5
Title of the Paper: DTP AND MULTIMEDIA LAB
Corel draw
Creating a sample hand Book
Creating a table of contents for a book
Working with word processing tool inside DTP tool
Designing invitation, brouchers, visiting card and advertisement posters
Photoshop
Implementing compression techniques, image resolution and image sizing
Image layering concept and coloring techniques
Utilizing brushes, drawing editing tools
Shaping, selecting and cropping tools
Using filing tools and paint buckets
3D, Shadowing and special effects
Prepared by :
Signature :
Page 20
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce
(For those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAS11
Semester : I No.of Hours allotted : 2 /Week
Part IV : Skill Based Subject – Paper I No.of Credits : 2
Title of the Paper: ADVERTISING
Objectives :
To educate the learners about Advertising.
To make the learners to become familiarize in the functioning of Advertising
Unit I Advertising & Publicity
Meaning - Definition – Objectives and Functions of Advertising – Importance of Advertising in
Modern Marketing.
Unit II
Types of Advertising – Advertising Media – Print Media - Electronic Media - Advantages and its
Limitations
Unit III
Advertisement Copy – Meaning – Characteristics - Preparation of Advertisement Copy – Advertising
agency and its role.
Text Book :
1. Marketing Management Principles and practices – RSN Pillai and Bhagavathi, S.Chand and Company
Ltd, New Delhi, 2011.
References :
1. Advertising Theory and Practice, S.A .Chunawalla, K.J.Kumar, K.C.Sethla Himalaya Publishing House,
New Delhi, 2011.
2. Advertising and Sales Promotion Management S.L.Gupta, V. V.Ratna, Sultan chand Dropadi Devi
Education Function, New Delhi, 2011.
Prepared by :
Signature :
Page 21
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce (CA)
(For those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com Subject Code :U16LAC21
Semester : II No. of Hours allotted : 5 / Week
Part III : Core Subject- Paper II No. of Credits : 3
Title of the Paper : fhg;gPL– Nfhl;ghLfSk; eilKiwfSk;
myF 1: fhg;gPL - ,yf;fzk; - ,lh;ghL - ,d;dy;fs; - ,ilA+W – fhg;gPl;bd; Kf;fpaj;Jtk; -
fhg;gPl;bd; $Wfs; - fhg;gPl;L xg;ge;jk; - fhg;gPL xg;ge;j;jpd; tiffs; - fhg;gPl;bd;
mbg;gilf; nfhs;iffs; - ,ul;ilf; fhg;gPL – kW fhg;gPL - fhg;gPl;bd; gzpfSk;
,d;wpaikhaikAk;.
myF 2: MAs; fhg;gPL – nghUs; - MAs; fhg;gPl;L xg;ge;jj;jpd; mbg;gilf; $Wfs; -
gj;jpujpuq;fspd; tiffs; - KO MAs; kw;Wk; Fwpj;j fhyf;fhg;gPL – gzk; kPl;Lg; gj;jpuk; -
fhg;GWjpf; njhif kPl;rpapd; mbg;gilapy; gj;jpuk; - xUtUf;F Nkw;gl;l egh;fSf;Ff;
fhg;gPl;Lg; gj;jpuk; - ,yhgk; ,ize;j gj;jpuk; - ,yhgk; ,izah gj;jpuk; - fhg;gPl;bd; gpw tiffs; -
Mz;Lj; njhif nghUs; -
Mz;Lj; njhif xg;ge;jk;.
myF 3: Kidkk; fzf;fpLjy; - tiffs; - ,wg;G tPjk; - kjpg;gPL – epjp KjyPL – Kf;fpaj;Jtk; -
KjyPl;bd; Nfhl;ghLfs; - gzk; kw;Wk; mjidg; gphpj;Jf; nfhLj;jy; - MAs; fhg;gPL nra;Ak;
Kiw – epge;jidfs; - taJf;fhd mj;jhl;rp – Kidkk; nrYj;Jjy; - rYif ehl;fs; - gj;jpuk; chpik ,oj;jy;
- gj;jpuk; chpik kPl;G – ruz; kjpg;G.
myF 4: MAs; gj;jpuk; vLg;gjw;Fhpa nray;Kiw – Kd; nkhopg; gj;jpuk; - eilKiw mwpT –
Kfthpd; ,ufrpa mwpf;if – kUj;Jtg; ghpNrhjid - ,e;jpa MAs; fhg;gPl;Lf; fofk; -
Fwpf;Nfhs;fs; - ,e;jpa MAs; fhg;gPl;Lf; fofj;jpd; gq;F – jdpahh; kakhf;fy; - MjuTk;>
vjph;g;Gk; - jw;Nghija epiy.
Page 22
SRNMC Regulation-2016 Syllabus
myF 5:
fly; fhg;gPL - ,yf;fzk; - xg;ge;jj;jpd; jd;ik – fly;rhu fhg;gPL - epge;jidfs; - fly;rhh;
,lh;ghLfs; - fly;.rhh;e;j fhg;gPl;bd; tiffs;.
jP fhg;gPL - ,yf;fzk; - jP fhg;gPl;bd; ,ay;Gfs; - gy;tifahd fhg;gPl;Lg; gj;jpuq;fs; -
fhg;gPl;L xg;ge;jj;jpd; epge;jidfs;.
Text Book:
Dr. L. nuq;fuhId;> =nuq;fhgjpg;gfk;> ,uhIghisak;. 2006)
Reference Book:
1. Kidth; v];.gPh;KfkJ> v];.v.vd;. \hRyp ,g;uh`pk; gh]; gg;spNfr\d;];>kJiu> 2014. 2. Dr. G .Njd;nkhop>T. jkpo;r;nry;tp>Merit India Publication kJiu> 2014.. 3. Dr. v];.uhNIe;jpud;>ghitgg;spNf\d;];> nrd;id-2008
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Page 23
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce (Those who are joining in 2016 -2017 and after)
SYLLABUS Programme :B.Com (CA) Subject Code :U16CAC21
Semester :II No of Hours Allotted : 5
Part III : Core Subject – Paper - III No of Credits : 4
Title of the Paper: INTRODUCTION TO C PROGRAMMING
Objectives:
To enrich the skill and knowledge in C programming and its features.
To provide the basic knowledge necessary for developing applications and to learn programming
logics.
Unit – I
C Language: Overview – Basic Structure – Executing Program – Character Set – Tokens
– Keywords and Identifiers – Constants – Variables – Data Types – Declaration of Variables –
Assigning Values to Variables.
Unit – II
Managing Input and Output Operations: Reading – Writing – Formatted Input –
Formatted Output Operations – Operators and Expression.
Unit – III
Decision Making and Branching: if – switch - goto – Decision Making and Looping:
while – do - for - Jumps in Loops – Jumping Out of the Program.
Unit – IV
Arrays: One-Dimensional Arrays – Two-Dimensional Arrays – Multi-Dimensional Arrays –
Character Strings: Declaring and Initializing – Reading Strings - Writing Strings – String
Handling Functions – Other Library Functions.
Page 24
SRNMC Regulation-2016 Syllabus
Unit – V
User-Defined Functions: Need - Multi function – Elements – Nesting – Recursion -Passing
Arrays-Passing Strings – Scope, Visibility and Lifetime of Variables – Structures and Union.
Text Book
Title of the Book : Fundamentals of computing and Programming
Name of the author : E.Balagurusamy
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 2nd
Edition,2012
Reference Book
Title of the Book : Fundamental of Computers
Name of the author : E.Balagurusamy
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 3st Edition, 2010
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Page 25
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203 Department of Commerce
(Those who are joining in 2016 -2017 and after) SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAC22
Semester : II No of Hours Allotted :5/week
Part III : Core Subject – Paper - IV No of Credits : 4
Title of the Paper : FINANCIAL ACCOUNTING - II
Objectives
To make the learners to be through with accounting for non – trading concerns.
To enable the learners to be familiar with Bill of Exchange, Account Current, Self-balancing
system and single entry.
Unit 1
Single Entry System – Accounts from Incomplete Records – Meaning – Advantages and Limitations
of Single Entry System – Difference between Single Entry and Double Entry System – Methods of
Ascertainment of Profit – Net worth Method – Conversion Method ( Simple Problems Only)
Unit II
Accounting of Non - Trading Concerns – Difference between Receipts and Payments Account and
Income and Expenditure Account – Revenue and Capital Receipts and Payments – Treatments of Various
Special Items in Income and Expenditure Account – Preparation of Income and Expenditure Account and
Balance Sheet.
Unit III
Self Balancing System- Meaning – Advantages – Procedure - Journal Entries – Self Balancing
Ledger – Transfer from one Ledger to Another – Sectional Balancing System-Sale or Return
Unit IV
Bill of Exchange – Meaning – Advantages- Difference between Bill of Exchange and Promissory
Note – Trading and Accomodation Bills- Renewals, Dishonour – Due to Insolvency, Retiring of Bills.
Page 26
SRNMC Regulation-2016 Syllabus
Unit V
Average Due date – Meaning – Calculation of Due Date Baseed on Holidays Intervention – Interest
calculation.
Account Current – Meaning – Methods of calculation of Interest – Forward Method – Red Ink
Interest – Epoque Method – Periodical Balance Method.
Text Book
Title of Book : Advanced Accountancy
Names of the Author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition/Year : Second Edition – 2011
Reference Books:
1.Title of Book : Financial Accounting,
Names of the Author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi. 2014
2. Title of Book :Advanced Accounting
Names of the Author : Shukla & Grewal,
Publisher : S Chand New Delhi 2008
Note: The questions should be asked in the ratio of 80% for Problems and 20% for Theory
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Page 27
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAA2P1
Semester : II No. of Hours Allotted: 5/week
Part III : Allied Subject – Paper – I No. of Credits : 5
Title of the Paper: C PROGRAMMING LAB
Write a C program 1. Programs to evaluate algebraic expression and to perform calculations.
2. Programs to implement mathematical functions from math library.
3. Programs to make use of Decision Making statements and to control the execution control.
4. Programs to perform the looping of some operations with a valid control over it.
5. Programs to make use of operators available in C.
6. Programs to make understand of execution jumps and breaks.
7. Programs to implement array concepts and string handling operations.
8. Programs using user-defined Functions.
9. Programs to perform operations using Recursion.
10. Programs to implement structure
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Page 28
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAS2P1
Semester : II No of Hours Allotted : 2/week
Part IV : Skill Based Subject -Practical I No of Credits : 2
Title of the Paper : MS Office Lab
MS-Word
Preparing a business letter.
Preparing a document with different font styles, font sizes, paragraph
Formatting, header & footer.
Using Mail Merger.
MS-Excel
Usage of statistical function
Inventory worksheet.
Manipulating ranges.
Creating a sales chart
Power point
Preparation of a slides and hand outs.
Preparation of various slide layouts with different templates
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Page 29
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAC31
Semester : III No. of Hours Allotted: 6/week
Part III : Core Subject Paper –V No. of Credits : 3
Title of the Paper : Financial Accounting III
Objectives:
To educate the learners about various accounting systems
To enrich the learners to be familiar with accounting for Royalty and Consignment
UNIT I:
Royalty Accounts – Meaning – Short Working and Minimum Rent , Recoupment of Short
Working – Fixed and Floating Right - Accounting Treatment in the Book of Lessor and Lessee (
Excluding Sub –lease)
UNIT II
Hire Purchase System - Meaning – Features – Distinction Between Hire Purchase and
Installment Purchase System – Calculation of Interest – Cash Price – Accounting Treatment in the
Books of Hire Purchaser and Hire Vendor – Default and Repossession – (Excluding Stock Debtor
System and Hire Purchase Trading Account) – Installment Purchase System – Accounting
Treatment in the Books of Buyer and Seller.
UNIT III
Branch Accounts – Meaning – Objectives – Accounting for Dependent Branches (Debtor system
only) – Goods Sent to Branch at Cost Price and Invoice Price.
Departmental Accounts – Meaning- Advantages – Distinction between Branches and
Departments – Allocation of Expenses – Inter Departmental Transfer.
UNIT IV:
Consignment Accounts – Meaning – Features – Distinction between Sale and Consignment –
Invoice of Goods at Cost Price – Proforma Invoice Price – Valuation of Unsold Stock – Loss of
Stock – Accounting Treatment – Normal Loss – Abnormal Loss.
Page 30
SRNMC Regulation-2016 Syllabus
UNIT V
Insolvency Accounts – Meaning –Difference between Balance Sheet and Statement of Affairs –
Preferential Creditors – Individual and Firm – Statement of Affairs and Deficiency Account
(List H).
Text Book
Title of the Book : Advanced Accountancy
Name of the author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition/Year : Second Edition - 2011
Referecnce Book 1:
Title of the Book : Advanced Accountancy
Name of the author : M.A.Arulandam & R.S.Raman
Publisher : Himalaya Publishing House – Mumbai.
Edition/Year : Sixteenth Edition – 2006.
Referecnce Book 2:
Title of the Book : Advanced Accountancy – Volume I
Name of the author : T.S Reddy
Publisher : Margum Publishers – Chennai
Edition/Year : 2013.
Note : The questions should be asked in the ratio of 80% for problems and 20% for the
theory.
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Page 31
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce (Those who are joining in 2016 -2017 and after)
SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC32
Semester : III No of Hours Allotted: 5 /Week
Part III : Core Subject – Paper - VI No of Credits : 4
Title of the Paper: INTRODUCTION TO RDBMS AND SQL
Objectives:
To understand the fundamental concepts necessary for designing, using and database systems and
applications.
To understand the capabilities and features of SQL for data handling and manipulation.
Unit – I
Information: Introduction – Definition – History – Quality – Information processing –
Information and the Enterprise – Integrated Management Information – Information as a
Competitive Weapon.
Introduction to Files: Operation on Files – File Storage Organization - Sequential File
Organization – Random File Organization – Storage Media – File Structure – Record Types - Fixed
Length Records – Variable Length Records.
Unit – II
Database: Introduction – Need – Characteristics of Data in a Database - DBMS: Database
Management System – Types - Hierarchical – Network – Relational – Object Oriented – Object
Relational.
RDBMS: Introduction – RDMS Terminology – Relational Data Structure – Relational Data
Integrity – Relational Data Manipulation – CODD‟s Rules.
Unit – III
E-R Modeling: Introduction – E-R Model – Components of E-R Model – Entities –
Attributes – E-R Diagram Conventions – Relationships – Entity List - E-R Diagrams – E-R
Modeling Symbols.
SQL: Introduction – History – Characteristics – SQL in Action – Data Types – Literals – String
Data Types – Numeric Data Types – Types of SQL Commands – SQL Operators – Arithmetic
Operators – Comparison Operators – Logical Operators – Set Operators – Operator Precedence.
Page 32
SRNMC Regulation-2016 Syllabus
Unit – IV
Tables – Views – Indexes – Introduction to Nulls – Nulls in Action – When not to use Nulls –
Effect of Nulls – Null Indicators – Nulls and Comparison Operators – Testing for Nulls – Tests for
True, False and Unknown – BETWEEN, LIKE and IN Conditions – ORDER BY Clause.
Unit – V
Insert, Update and Delete Operations: Insert Statement – Bulk Inserts of Data – Update Statement
and Delete Statement - Queries and Sub Queries: – Queries – Sub Queries – Aggregate Functions:
Introduction to Aggregate Functions – General Rules.
Text Book
Title of the Book : Database Management Systems
Name of the author : Alexis Leon & Mathews Leon
Publisher : Vikas publishing house Pvt Ltd
Edition / Year : 2nd
Edition, 1999
Reference Book
Title of the Book : Database Systems Concepts
Name of the author : Abraham Silberschatz, Henry K.Forth, S.Sudharsan
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 6th
Edition, 2010
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Page 33
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203 Department of Commerce
(Those who are joining in 2016 -2017 and after) SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAC3P1
Semester : III No of Hours Allotted : 5/week
Part III : Core Subject – Paper - VII No of Credits : 4
Title of the Paper: RDBMS AND SQL LAB
1. Table Creation with primary key and integrity constraints.
2. Table alteration, modification, update and deletion.
3. Selection of records with qualified retrieval.
4. Ordering and grouping of data with having clause.
5. Implementing set operations.
6. Using joins and retrieving data from multiple tables.
7. Executing sub queries for data retrieval.
8. Handling Nulls.
9. Aggregate, mathematical, financial, date and statistical functions implementations.
10. Conditional and iterative retrieval of data.
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Page 34
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CON31
Semester : III No. of Hours Allotted: 2/week
Part IV : Non Major Elective Paper - I No. of Credits : 2
Title of the Paper : BUSINESS ACCOUNTING
Objectives :
To educate the learners about fundamentals of Accounting
Enable the learners to acquire knowledge about the practical usage of Accounts.
UNIT I
Introduction – Book keeping – accountancy –Double entry system – Classification of Accounts –
Rules, Scope, Advantages and limitations of Double Entry system - Books of original entry –
Journal – advantages of Journal – Rules of Journal entry.
UNIT II
Subsidiary books – Purpose – Types – advantages-Purchase book, Sales book, Purchase returns
book, Sales returns books and Cash book (single column only).
UNIT III
Book of final entry –Ledgers – Preparation of Trial Balance –Advantages- Final Accounts of
Sole Trading concerns - Preparation of Trading, Profit & Loss Account and Balance sheet with
adjustments (Closing Stock, Prepaid Expenses, Outstanding Expenses and Depreciation Only).
Text Book
Title of the Book : Principles of Accounting
Name of the author : Nagarajan and Vinayagam
Publisher : S.Chand And Company Ltd.
Edition/Year : 2010
Page 35
SRNMC Regulation-2016 Syllabus
Referecnce Book 1:
Title of the Book : Principles of Accounting
Name of the author : T.S.Reddy and A.Murthy
Publisher : Margham Publications, Chennai
Edition/Year : 2011
Referecnce Book 2:
Title of the Book : Advanced Accountancy
Name of the author : Dr.M.A.Arulandam & Dr.K.S.Raman
Publisher : Himalaya Publishing House
Edition/Year : 2011
Note :
The questions should be asked in the ratio of 60% for Theory and 40% for Problems.
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Page 36
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE31
Semester : III No. of Hours Allotted: 6/week
Part III : Elective Subject –Paper I(a) No. of Credits : 4
Title of the Paper : COST ACCOUNTING
Objectives :
To enable the students to understand the concepts of costing
To make the students aware of various methods of costing
UNIT I
Cost Accounting :Meaning – Objectives – Importance – advantages – Cost Accounting Vs.
Financial accounting – Cost Accounting Vs. Management accounting – Cost Concepts –
Classification and Elements of Cost – Preparation of Cost Sheet.
UNIT II
Material : Purchase Procedures – Purchase of Materials – Store Keeping – Different Level of
Stock – EOQ (Economic Order Quantity) – Material Issue Procedure – Pricing of Materials – FIFO
– LIFO –Simple Average Method and Weighted average Method.
UNIT III
Labour – Control of Labour Cost – Labour Turnover – Methods of Remunerating Labour – Time
Rate – Piece Rate – Tailors Differencial Piece Rate system - Merrick‟s Multiple Piece Rate System
– Incentive schemes - Halsey – Rowan wage Plans .
UNIT IV
Overhead – Meaning – Classification – Allocation Apportionment – Absorption – Redistribution
of overhead – Methods – Primary Distribution of overheads – Secondary Distribution of Overheads
– Machine hour rate.
Page 37
SRNMC Regulation-2016 Syllabus
UNIT V
Methods of Costing – Job Costing – Contract Costing – Process Costing – Normal loss –
Abnormal loss and gain.
Text Book
Title of the Book : Cost Accounting
Name of the author : T.S.Reddy and Hariprasad Reddy
Publisher : Margham Publications, Chennai.
Edition/Year : Fourth, 2011
Referecnce Book 1:
Title of the Book : Cost Accounting
Name of the author : R.S.N.Pillai and Bhagawathi
Publisher : S.Chand & Company Ltd.
Edition/Year : 2011
Referecnce Book 2:
Title of the Book : Cost Accountancy
Name of the author : S.N.Maheswari
Publisher : Sultan Chand Publications
Edition/Year : 2008
Note : The questions should be asked in the ratio of 60% for Problems and 40% for Theory.
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Page 38
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE32
Semester : III No. of Hours Allotted: 5/week
Part III : Elective Subject –Paper I (b) No. of Credits : 4
Title of the Paper : PRINCIPLES OF MANAGEMENT
Objectives :
To make the learners familiar with the Management Principles
To impart Knowledge about the functions of Management
UNIT I : Management:
Introduction – Meaning – Definition – Characteristics of Management – Functions of
Management – Importance of Management – Functions of Manager –Role of Manager.
UNIT II : Planning and Organisation :
Introduction –Meaning – Objectives of Planning – Nature of Planning - Importance of
Planning – Steps in Planning Process – Methods of Planning.
Organisation – Meaning – Definition – Functions of Organisation – Principle of Organisation
– Characteristics of Organisation – Importance of Organisation.
UNIT III : Staffing :
Definition – Elements of Staffing – Recruitment – Meaning – Definition – Sources of
Recruitment – Selection – Meaning – Importance of Selection – Stages in Selection Procedure –
Training : Meaning – Importance – Methods of Training.
UNIT IV: Leadership and Decision Making:
Meaning –Importance – Leadership Style – Motivation – Types of Motivation – Importance –
Decision Making – Process of Decision Making.
UNIT V : Control:
Meaning – Definition – Scope of Control – Requirements of Effective Control System –
Advantages and Limitations of Control – Types of Managerial Control.
Page 39
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : Principles of Management
Name of the author : T.Ramasamy
Publisher : Himalaya Publishing House
Edition/Year : 2010.
Referecnce Book 1:
Title of the Book : Principles of Management
Name of the author : G.K.Vijayaraghavan, M.Sivakumar
Publisher : Lakshmi Publications.
Edition/Year : 2007
Referecnce Book 2:
Title of the Book : Principles of Management
Name of the author : K.Natarajan
Publisher : Himalaya Publishing House
Edition/Year : 2000
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Page 40
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAC41
Semester : IV No. of Hours Allotted: 6/week
Part III : Core Subject Paper - VIII No. of Credits : 4
Title of the Paper : PARTNERSHIP ACCOUNTING
Objectives:
To acquire knowledge of Partnership Concepts
To educate the learners about various accounting systems in Partnership
UNIT I
Partnership : General Principles of partnership – Profit and Loss Appropriations Accounts –
Capital Accounts – Fixed and fluctuating – Past adjustments and guarantees.
UNIT II
Admission of a Partner – Profit Sharing Ratio – Goodwill Treatment – Revaluation of Assets &
Liabilities – Accumulated Profit – Losses and Reserves.
UNIT III
Retirement of Partner – Profit Sharing Ratio – Revaluation of Assets and Liabilities –
Payment to the Retiring Partner.
Death of a Partner – Settlement of Amount due to Legal Representative – Joint Life Policy –
Surrender Value – Premium paid as an Expense –as an Asset – as an Asset and Reserve.
UNIT IV
Dissolusion of a Film – Accounting Treatement for Dissolution – Treatment of Unrecorded
Assets and Liabilities.
Insolvency of a Partner – Garner Vs Murray Case – Insolvency of all Partners.
UNIT V
Piecemeal Distribution – Methods – Proportionate Capital Method – Maximum Loss Method.
Page 41
SRNMC Regulation-2016 Syllabus
Text Book
Title of the Book : Advanced Accountancy
Name of the author : Jain S.P., Narang K.L.,
Publisher : Kalyani Publishers, Delhi.
Edition/Year : 2011.
Referecnce Book 1:
Title of the Book : Advanced Accountancy
Name of the author : M. A. Arulanantham & Raman
Publisher : Himalaya Publication
Edition/Year : 2012
Referecnce Book 2:
Title of the Book : Advanced Accountancy
Name of the author : T. S. Reddy & A. Murthy
Publisher : Margam Publications
Edition/Year : 2014
Note: The questions should be asked in the ratio of 80% for problems and 20% for Theory.
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Page 42
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce (Those who are joining in 2016 -2017 and after)
SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC42
Semester : IV No of Hours Allotted : 5
Part III : Core Subject – Paper - IX No of Credits : 4
Title of the Paper: VISUAL PROGRAMMING
Objectives
To understand the aspects of visual programming for developing windows applications.
Mastering the programming tool and to implement the GUI programming skills with database
knowledge.
UNIT I
Starting and Exiting VB - Project Explorer – Forms - Properties Window – ToolBox -Working
with Projects - Building and Running Applications - Code window - Naming Conventions –
Variables - Using Scope - Subroutines and Functions
UNIT II
Label – TextBox – Command Button – Frame – CheckBox – Option Button – ListBox –
ComboBox – DriveListBox – DirectoryListBox – FileListBox - Formatting Controls - Control
Arrays - Using Tab Order – Strings - Converting Strings - Concatenating Strings-Formatting Strings
- Manipulating Strings - Comparing Strings.
UNIT III
Numeric values - Numeric Operators - Math Functions - Random Numbers - IF and IIF
Statements - Select Case Statement – Do Statement - For Statement - Exit Statement.
UNIT IV
MsgBox Function – InputBox Function –CommonDialog Control – Open and Save As Dialog
Boxes – Color Dialog Box – Font Dialog Box – Print Dialog Box – Creating Menus– Adding Code
to Menus – Creating Shortcut to Menus.
Page 43
SRNMC Regulation-2016 Syllabus
UNIT V
Opening, Closing and Deleting Files – Reading and Writing to Files – ADO Data Control – Data
Grid Control.
Text Book
Title of the Book : Teach yourself Visual Basic 6
Name of the author : Scott warner
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 1st Edition,1999
Reference Book
Title of the Book : Visual Basic 6 from the Ground up
Name of the author : Gray cornell
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 1999
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Page 44
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with „A‟ grade by NAAC)
SATTUR – 626203 Department of Commerce
(Those who are joining in 2016 -2017 and after) SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAC4P1
Semester : IV No of Hours Allotted : 5/week
Part III : Core Subject – Paper - X No of Credits : 4
Title of the Paper: VISUAL PROGRAMMING LAB
1. Working with controls.
2. Working with forms.
3. Menu creation
4. Designing a color mixer using basic colors
5. Picture Animation
6. Create a file open dialogue box to load a picture.
7. Font control dialogue box.
8. Implementing string function.
9. Using flex grid control.
10. Programs using data control.
11. Programs using DAO control.
14. Programs using ADO control.
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Page 45
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CON41
Semester : IV No. of Hours Allotted: 6/week
Part IV : Non Major Elective Paper -II No. of Credits : 4
Title of the Paper : BUSINESS COMMUNICATION
Objectives :
To acquire knowledge about the writing of Business letters and letter for appointment.
To enrich knowledge about the banking correspondence in Business Communication.
UNIT I
Business Communication – Meaning – Essential – Importance – Methods – Types –
Communication through Letters – Layout of Letter – Application for Appointment – Interview
letters – Appointment order.
UNIT II
Business Enquiries – Solicited & Unsolicited Enquiries – Offers and Quotations – Orders –
Execution of Orders.
UNIT III
Banking Correspondence – Opening a New Account – Stop Payment – requesting for Overdraft.
Text Book
Title of the Book : Modern Commercial Correspondence
Name of the author : R.S.N.Pillai
Publisher : S.Chand & Company Ltd
Edition/Year : Reprint 2011.
Page 46
SRNMC Regulation-2016 Syllabus
Referecnce Book 1:
Title of the Book : Business Communication
Name of the author : Dr.P.Sundara Pandian, Dr.B.Ravichandran
Publisher : M.M.Publishers, Virudhunagar
Edition/Year : 2008
Referecnce Book 2:
Title of the Book : Business Communication
Name of the author : N.S.Raghunathan & Dr.B.Ravichandran
Publisher :
Edition/Year : 2009
Prepared by :
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Page 47
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE41
Semester : IV No. of Hours Allotted: 6/week
Part III : Elective Subject Paper –II (a) No. of Credits : 5
Title of the Paper : MANAGEMENT ACCOUNTING
Objectives
To enable the students to understand the concept and relevance of Management Accounting.
To enable the learners to understand the financial statement analysis and CVP analysis.
Unit I
Management Accounting – Nature and Scope – Difference between Financial Accounting and
Management Accounting – Difference between Cost Accounting and Management Accounting –
Advantages and Limitations of Management Accounting.
Unit II
Ratio Analysis – Meaning- Nature – Uses and Limitations of Ratio Analysis – Classification of
Ratios – Liquidity – Profitability – Turnover – Solvency Ratios – Construction of Balance Sheet
from Ratios.
Unit III
Funds Flow Statements – Meaning and concept of fund – Importance – Limitations of Funds
Flow Statement – Statement of changes in working capital – Calculations of Funds from Operations
– Preparation of Funds Flow Statement (Simple Problems Only).
Cash Flow Statement – Meaning – Advantages – Limitations – Difference between Funds Flow
Statement and Cash Flow Statement – Computation of Cash from Operations – Preparation of Cash
Flow Statement in AS – 3 Revised Format (Simple Problems Only).
Page 48
SRNMC Regulation-2016 Syllabus
Unit IV
Marginal Costing – Meaning – Features – Advantages and Disadvantages –Cost – Volume Profit
Analysis – Break Even Analysis- P/V Ratio – Margin of Safety – Applications of Marginal Costing
Techniques – Fixation of Selling Prices – Exploring New Markets – Make or Buy decision – Key
Factor – Product Mix.
Unit V
Budgeting – Meaning – Objectives – Budgetary Control – Advantages – Limitations –
Classification of Budgets – Sales Budget, Production Budget, Cash Budget, Flexible Budget – Zero
Base Budgeting (Theory Only).
Text Book :
Title of the Book : Management Accounting
Name of the author : T.S.Reddy and Prasad Reddy
Publisher : Margham Publications, Chennai.
Edition/Year : 2014
Reference Book 1:
Title of the Book : Management Accounting
Name of the author : Dr.S.N.Maheswari
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2012
Reference Book 2:
Title of the Book : Management Accounting
Name of the author : R.S.N.Pillai & Sons, New Delhi
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2010
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
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Page 49
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE42
Semester : IV No. of Hours Allotted : 5/week
Part III : Elective Subject Paper –II(b) No. of Credits : 5
Title of the Paper : MARKETING MANAGEMENT
Objectives
To make the students understand the nature and scope of marketing.
To enable the learners to acquire knowledge about the product planning pricing.
Unit I
Marketing – Definition – Classification – Nature – Scope – Functions – Role of Marketing –
Importance of Marketing.
Unit II
Product – Classification – Product planning – Modification – Diversification – Elimination –
New Product Development – Product Failures – Product Life Cycle.
Unit III
Pricing – Meaning – Objectives – Factors Influencing Price Determination – Methods and
Types of Pricing - Cost Oriented Pricing – Demand Oriented Pricing – Competitive Pricing – New
Product Pricing – Product Line Pricing – Geographical Pricing – Psychological Pricing –
Skimming pricing – Penetrating Pricing.
Unit IV
Channels of Distribution – Channel Functions – Factors to be Considered in Channel Selection
– Middlemen in Distribution – Agent middlemen : Functions – Kinds – Merchant Middlemen :
Functions – Wholesalers : Characteristics –Services – Importance – Functions – Services –
Retailers : Types – Functions – Advantages.
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SRNMC Regulation-2016 Syllabus
Unit V
On Line Marketing: Meaning – Importance – Procedure – Advantages and Limitations.
Text Book :
Title of the Book : Marketing
Name of the author : J.Jayasankar
Publisher : Margham Publications.
Edition/Year : 2008.
Reference Book 1:
Title of the Book : Marketing
Name of the author : R.S.N.Pillai & Bagavati
Publisher : Sultan Chand & Sons, New Delhi
Edition/Year : 2008
Reference Book 2:
Title of the Book : Marketing Management
Name of the author : C.P.Gupta & N.Rajan Nair
Publisher : Himalaya Publishing House
Edition/Year : 2007.
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Page 51
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAC51
Semester : V No. of Hours Allotted: 6/week
Part III : Core Subject – Paper – XI No. of Credits : 3
Title of the Paper : CORPORATE ACCOUNTING
Objectives
To acquire knowledge about the Company accounts
To get training in valuation of shares and goodwill
Unit I
Company accounts – Introduction – Accounting procedure for issue of equity and preference
shares – Forfeiture and reissue of share – Rights issue – Bonus issue – Redemption of preference
shares.
Unit II
Debentures – Different types of issues – Redemption of debentures – Purchases of own
debentures – Ex interest & Cum interest – Purchase of own debentures as investment – Cancellation
of own debentures.
Unit III
Valuation of goodwill – Methods – Average profit – Super profit – Capitalisation method –
Valuation of shares: Methods – Intrinsic – Yield value – Fair value.
Profit prior to incorporation.
Unit IV
Amalgamation – Absorption and Reconstruction (excluding External reconstruction) of Joint
stock companies – Capital reduction .
Unit V
Liquidation – Statement of affairs – Deficiency account – Liquidators final statement of
accounts.
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SRNMC Regulation-2016 Syllabus
Text Book :
Title of the Book : Corporate Accounting
Name of the author : S.P.Jain & K.L. Narang
Publisher : Kalyani Publishers, Ludhiana.
Edition/Year : 6th
Revised Edition 2007, Reprint 2012.
Reference Book 1:
Title of the Book : Advanced Accounting Part II (Corporate Acconting)
Name of the author : M.A. Arulanandam and K.S. Raman
Publisher : Himalaya Publishing House, Mumbai.
Edition/Year : 2005, Reprint 2008
Reference Book 2:
Title of the Book : Advanced Accounting Part II (Corporate Acconting)
Name of the author : T.S.Reddy & A.Murthy
Publisher : Margam Publications
Edition/Year : 18th
2009.
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
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Page 53
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce (Those who are joining in 2016 -2017 and after)
SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC52
Semester : V No of Hours Allotted: 5/Week
Part III : Core Subject – Paper - XII No of Credits : 4
Title of the Paper: INTRODUCTION TO WEB TECHNOLOGY
Objectives
To provide a basic knowledge web programming, client side technologies and server side
technologies.
To understand the programming tools and skills required to build and maintain sites and
applications on the web.
Unit – I Introduction to XHTML
Origin and Evolution of HTML and XHTML – Basic Syntax – XHTML document structure –
Basic Text Markup – Images – Hypertext Links – Lists – Tables – Forms – Frames.
Unit – II Cascading Style Sheets
CSS Introduction – Levels of Style Sheets – Style Specification Formats – Selector Forms –
Property Value Forms – Font properties – List properties – Color – Alignment of Text – The Box
Model – Background Images - The <span> and <div> tags.
Unit – III Basics of JavaScript
Overview of JavaScript – Object Orientation and JavaScript – General Syntactic Characteristics –
Primitives, Operations and Expressions – Screen Output and Input – Control statements – Object
Creation and Modification – Arrays – Functions – Constructors – Pattern Matching Using Regular
Expression.
Unit – IV JavaScript and XHTML
JavaScript Execution Environment – DOM – Element Access – Events and Event Handling –
Handling Events from Body Elements, Button Elements, Text Box and Password Elements.
Unit – V PHP and MYSQL
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SRNMC Regulation-2016 Syllabus
Introduction to PHP – Origins and Uses of PHP – Overview of PHP – General Syntactic
Characteristics – Primitives, Operations and Expressions – Output – Control Statements - Arrays –
Functions – Pattern Matching – Form Handling – Files.
Text Book
Title of the Book : Programming the World Wide Web
Name of the author : Robert W.Sebesta
Publisher : Pearson and Dorling Kindersley publishing Inc.,
Edition / Year : 4th
Edition, 2013
Reference Book
Title of the Book : PHP and MYSQL web development
Name of the author : Luke welling and Laura Thomson
Publisher : Sams publishing private Ltd.
Edition / Year : 3rd
edition, 2005
Reference Book
Title of the Book : HTML, XHTML, CSS and XML by Example
Name of the author : Teodoru Gugoiu
Publisher : Firewall Media.
Edition / Year : 2rd
edition, 2005
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SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203 Department of Commerce
(Those who are joining in 2016 -2017 and after) SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAC5P1
Semester : V No of Hours Allotted : 5/week
Part III : Core Subject – Paper XIII No of Credits : 4
Title of the Paper: WEB PROGRAMMING LAB
XHTML:
1. Designing web page using with images
2. Designing web page using with all text features and fonts
3. Designing web page using Table
4. Designing web page using lists
5. Designing web page using Frame
7. Designing web page using hyper links
Java Script:
1. Client side scripting and managing cookies.
2. Implementing array.
3. Operations using buttons.
4. String manipulations.
5. Create own exception by using java script.
6. Login and display the personal details.
PHP:
1. Date Functions
2. Implementing conditional and Looping statement
3. Array using ascending order
4. Inserting data to the database table from the PHP
5. Creating a file in a directory and writing to file
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Page 56
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE51
Semester : V No. of Hours Allotted: 6/week
Part III : Elective Subject – Paper – III(a) No. of Credits : 5
Title of the Paper : INCOME TAX LAW & PRACTICES – I
Objectives
To make students familiar with the income tax provisions.
To give a deep understanding of computation of income under various heads.
Unit I : Introduction:
Introduction – Income Tax Act 1961 – Definitions – Income – Assessee – Assessment Year
– Previous Year – Person , Deemed Income – Residential Status ( Individual, Assessee Only) –
Capital Receipt and Revenue Receipt, Capital Expenditure and Revenue Expenditure.
Unit II : Income from Salary:
Salary – Different Forms of Salary and Allowances – Perquisites – Types – Computation of
Salary Income.
Unit III: Income from House Property:
Annual Value – Deductions from Annual Value – Unrealised Rent – Let out House – Self
Occupied House – Deemed to be Let out – Property used for own business or profession.
Computation of Income from House Property.
Unit IV: Income from Business or Profession and Capital Gains:
Business – Deductions – Allowable and Disallowable Expenses – Computation of Income from
Business or Profession – Income from Capital Gains – Introduction – Capital Assets – Capital Gains
– Types – Computation of Income from Capital Gains.
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SRNMC Regulation-2016 Syllabus
Unit V: Income from Other Sources and Exempted Income:
Meaning – Securities – types - Computation of income from Other Sources – Clubbing of
Income –Exempted Income.
Text Book:
Title of Book : Direct Tax Law & Practices
Names of the Author : Dr.H.C.Mehrotra & Dr.S.P.Goyal
Publisher : Sathiya Bhavan Publication, Agra.
Edition/Year :
Reference Book:
Title of Book : Income Tax Law & Practices
Names of the Author : T.S.Reddy & Y.Hari Prasad Reddy
Publisher : Sathiya Bhavan Publication, Agra.
Edition/Year :
Note: The questions should be asked in the ratio of 70% for Problems and 30% for Theory.
Prepared by :
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Page 58
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE52
Semester : V No. of Hours Allotted: 6/week
Part III : Elective Subject – Paper III(b) No. of Credits : 5
Title of the Paper : FINANCIAL MANAGEMENT
Objectives
To install confidence to become a finance manager.
To understand various elements of financial management.
Unit – I
Financial Management – Nature – Scope – Objectives- Finance function and its importance in
business – Profit Maximization Vs Wealth Maximization – Role and Responsibilities of a finance
manager – Goals of financial Management – Time value of money – Methods of Analysis.
Unit – II
Capital structure decision – EBIT – EBT analysis – Factors affecting capital structure –
Leverage – Operational – Financial – Composite leverage.
Unit – III
Cost of Capital – Significance – Cost of Debt, Preference Shares and Equity – Weighted average
Cost of Capital.
Unit – IV
Capital budgeting – Objectives- Significance- Techniques of Capital Budgeting – Pay back
Period – Return on Investment, Net Present Value – Internal Rate of Return – Profitability Index.
Unit – V
Working Capital Management – Meaning – Concept – Types- Significance – Factors Affecting
Working Capital – Calculation of Working Capital requirement.
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SRNMC Regulation-2016 Syllabus
Text Book:
Title of Book : Financial Management
Names of the Author : S.N.Maheswari
Publisher : Sultan Chand & Sons, New Delhi.
Edition/Year : 2008
Reference Book:
Title of Book : Financial Management
Names of the Author : Dr A.Murthy
Publisher : Margham Publication, Chennai.
Edition/Year : 2011.
Note: The questions should be asked in the ratio of 70% for Problems and 30% for Theory.
Prepared by :
Signature :
Page 60
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code :U16CAS51
Semester : V No of Hours Allotted: 2/week
Part IV : Skill based subject – Paper -II No of Credits : 2
Title of the Paper: INTRODUCTION TO INFORMATION TECHNOLOGY
Objectives:
To enrich the learners about Information Technology and to be familiar with the basics of computer
networks, Internet and the Web.
To enable commerce and enhance business intelligence using IT.
Unit – I Introduction to Information Technology
Introduction to Data and Information – Need of Information – The Value and Cost of
Information – Characteristics of Information - Data versus Information – Data Protection and
Information Security – Information Revolution – Information as a Weapon – Impact and use of
Information Technology .
Unit – II Data Communication and Networks
Introduction – Computer Network – Data Communication using MODEM –Network
Topologies – Network Medium – Network Hardware – Network Protocols and Software –
Applications of Network.
Unit – III The Internet and World Wide Web
Introduction – History of Internet – Internet Applications – Understanding the World Wide
Web – Web Browsers – Browsing the Internet – Using a Search Engine –Internet Services (E-mail,
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SRNMC Regulation-2016 Syllabus
Social Networking, Remote Access – Telnet – File Sharing – Streaming – VOIP – FTP –IRC –
Video Conferencing – Newsgroup) – Protocols used for the Internet.
Text Book
Study materials prepared by the Department of Commerce with Computer Application.
Reference Book
Title of the Book : Fundamental of Computers
Name of the author : E.Balagurusamy
Publisher : Tata Mc-Graw Hill Education private Ltd.
Edition / Year : 3st Edition, 2010
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Page 62
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAS5P1
Semester : V No. of Hours Allotted: 2/week
Part IV : Skill based Subject – Practical –II No. of Credits : 2
Title of the Paper : TALLY-PRACTICAL
Objectives:
To enrich the learners to be familiar with Fundamentals of Tally.
To acquire the knowledge about the application of Accounting Concepts through computer.
Tally Practical
1. Company Creation and Alteration
2. Creating and Displaying Ledger
3. Voucher Creation
4. Voucher Alteration and Deletion
5. Inventory Information – Stock Summary
6. Inventory Information – Godown Creation and alteration
7. Final Accounts
8. Bank Reconciliation Statement
9. Accounting and Inventory Information‟s
10. Bill wise Statements.
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Page 63
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : Common for All UG Programmes Subject Code : U16CNE51
Semester : V No. of Hours Allotted: 2/week
Part IV : No. of Credits : 2
Title of the Paper : ENVIRONMENTAL STUDIES
Objectives :
To Create awareness on Environment.
UNIT I : Earth and its Environment (10 hours)
a) Structure of earth and its components.
b) Atmosphere, Hydrosphere Lithosphere and Biosphere.
c) Resources – Renewable and Non renewable resources.
UNIT II : Ecology and ecosystem Concepts (10 hours)
a) Ecology: Definition – Ecosystems : Definition – Structure and function – Food chain and food
web – one example for an ecosystem.
b) Pollution and Global Issues : Definition, causes, effects and control measures of Air, Water, Soil
and Nuclear Pollution.
c) Global issues : Global warming, Green house effect and ozone layer depletion.
UNIT III : Biodiversity and Disaster Management (10 hours)
a) Introduction – Definition – Value of Biodiversity.
b) Biodiversity of India – Hot spots of Biodiversity.
c) Disaster Management – Flood and drought – Earthquake and Tsunami – cyclones and Hurricanes –
precautions, warnings, rescue and rehabilitation.
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SRNMC Regulation-2016 Syllabus
Text Book :
Environmental Studies N.Arumugam and kumeresan 2012. Saras publication Nagercoil.
Reference Books :
1. Fundamentals of Ecology, Odum. E.P.(1985 Edition) Published by W.B.Publishers, Philadelphia
2. Textbook of Environmental studies for under graduate course by Erach Bharucha
3. Environmental Bilogy – P.D.Sharma(2006) Published by Rastogi Publishers GanapathiShivaji
road, meerut – 25002.
4. Environmental studies J.Dharmaraj Tensy publications Sivakasi.
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Page 65
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAC61
Semester : VI No. of Hours Allotted: 6/week
Part III : Core Subject - Paper –XIV No. of Credits : 5
Title of the Paper : ADVANCED SPECIAL ACCOUNTS
Unit I
Holding Company Accounts – Preparation of Consolidated Balance sheet – Cost of Control
– Pre-acquisition reserves and profits – Post acquisition profits – Minority interest – Treatment of
Fictitious Asset, Goodwill, unrealised profit and Contingent Liabilities.
Unit II
Banking companies – Legal requirement – Preparation of Profit and loss account & balance
sheet – Guidelines for RBI for Profit & Loss account and Balance sheet – Assets Classification - &
Provisions for doubtful Debts – Provisions for Non-performing assets – Rebate on Bills discounted.
Unit III
Insurance company accounts – (New format)
Introduction – Life insurance – Accounts of life insurance business – Preparation of final
accounts – Revenue account – Profit & loss account – Balance sheet – Determination of net liability
– Valuation Balance sheet – Accounts for general insurance business – Accounting treatment –
Revenue account – Preparation of final account.
Unit IV
Double account system – Meaning – Single account system Vs Double account system -
Double account system and Double entry system – advantages and disadvantages of double account
system – Final accounts under double account system – Revenue account – Replacement of assets
(Excluding disposal of surplus).
Unit V
Inflation accounting – Meaning – Limitations of historical accounting – Methods of
accounting for price level changes – Current purchasing power accounting – Current cost
accounting [only simple problem].
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SRNMC Regulation-2016 Syllabus
Text Book :
Title of the Book : Corporate Accounting
Name of the author : S.P.Jain & K.L. Narang
Publisher : Kalyani Publishers, Ludhiana.
Edition/Year : 6th
Revised Edition 2007, Reprint 2012.
Reference Book 1:
Title of the Book : Advanced Accounting Part II (Corporate Acconting)
Name of the author : M.A. Arulanandam and K.S. Raman
Publisher : Himalaya Publishing House, Mumbai.
Edition/Year : 2005, Reprint 2008
Note: The questions should be asked in the ratio of 80% for Problems and 20% for theory.
Prepared by :
Signature :
Page 67
SRNMC Regulation-2016 Syllabus
Sri S.Ramasamy Naidu Memorial College (An Autonomous Institution Re-accredited with ‘A’ grade by NAAC)
SATTUR – 626203
Department of Commerce (Those who are joining in 2016 -2017 and after)
SYLLABUS Programme : B.Com (CA) Subject Code :U16CAC62
Semester : VI No of Hours Allotted : 6/Week
Part III : Core Subject – Paper - XV No of Credits : 5
Title of the Paper: E-COMMERCE
Objectives
To enrich knowledge and understanding the fit between Electronic commerce technology and
Business applications.
To provide an introduction for the facts of E-Commerce and to understand the changes in
technological standards for laying business strategies and to handle managerial issues.
Unit - I
E-Business: Introduction-Characteristics - Requirements - Benefits and Disadvantages -
Effective E-Business Processes. E-Business Categories: E-Auction - E-Banking, E-Commerce - E-
Directories - E-Engineering - E-Franchising - E-Gambling -E-Learning-E-Mailing - E-Marketing -
E-Operational Resources Management - E-Supply - E-Trading.
Unit - II
E-Commerce: Introduction – Evolution of E-Commerce-Definition - Nature & Scope of
Electronic Commerce-Issues in Implementing E-Commerce - Impacts, Challenges and Limitations
of E-Commerce - Traditional Commerce versus E-Commerce-Comparison between E-Commerce
and E-Business - E-Commerce Framework -Anatomy of E-Commerce Applications - Architectural
Framework - Major categories - Advantages and Disadvantages - Applications of E-Commerce –
Technologies of E-Commerce.
Unit - III
B2C and B2B Applications: Business-to-Consumer Applications -Business-to-Business
Applications. E-Commerce and World Wide Web:-World Wide Web as the Architecture-Web
Background: Hypertext Publishing-Hypertext versus Hypermedia -Technology Behind The Web.
Consumer Oriented E-Commerce:-Consumer Oriented Applications - Mercantile Process
Models - Mercantile models form the consumer‟s perspective - Mercantile models form the
merchant‟s perspective.
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SRNMC Regulation-2016 Syllabus
Unit - IV
EDI in Business:-Electronic Data Interchange(EDI) – Working of EDI - Basics of EDI-
Layered Architecture of EDI - Components of EDI - EDI Applications in Business - Financial EDI-
FEDI for international trade transaction - EDI Legal, Security and Privacy Issues - EDI and
Electronic Commerce-Standardization and EDI - EDI Software Implementation - EDI Envelope and
Message Transport - Value Added Networks (VANs) - Applications of EDI - Tangible Benefits of
EDI - Limitations of EDI - Advantages of EDI - Future of EDI - Intranet Application in Business.
Unit - V
E-Payment Systems:-Introduction - Online Payment - Prepaid and Post Paid Payment
Systems - Types of Electronic Payment Systems - Security issues on Electronic Payment System -
Stored Value Cards - Charge Card - Net Banking, Mobile Banking.
Intraorganizational Electronic Commerce:-Introduction - Macroforces and Internal
Commerce - Global Markets:-Definition and Characteristics - Advantages & Disadvantages -
Marketing Research:-Definition and Characteristics - Organizational Structure - Work Flow
Automation and Coordination - Customization and Internal Commerce - Supply Chain Management
(SCM).
Text Book
Title of the Book : E-Business & E-Commerce
Name of the author : Dr.P.Rizwan Ahmed
Publisher : Margham Publications
Edition / Year : 2015
Reference Book
Title of the Book : E-Commerce
Name of the author : S.K.Mourya and Shalu Gupta
Publisher : Narosa Publishing House Pvt., Ltd., New Delhi.
Edition / Year : 2015
Prepared by :
Page 69
SRNMC Regulation-2016 Syllabus
Signature :
Page 70
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAPT61
Semester : VI No. of Hours Allotted: 6/week
Part III : Core Subject - Paper –XVI No. of Credits : 4
Title of the Paper : PROJECT LAB
Guidelines should be given to the students for developing application oriented software with
Data Management to implement any one the following / corresponding concepts given below.
Inventory System
1. Payroll Processing System
2. Information System
3. Office Automation System
4. Multimedia System
5. E-Booking and E-Ticketing System
6. E-Commerce Portal System
7. Data Processing and Information Security System.
8. Optimized Reserve Utility Manager
9. Spying, Monitoring and Alerting System
10. Problem Solving Assistance
11. Data Querying & Management System with Report Generation.
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Page 71
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE61
Semester : VI No. of Hours Allotted: 6/week
Part IIIsssss : Elective Subject - Paper–IV( a) No. of Credits : 4
Title of the Paper : COMPANY ORGANIZATION
OBJECTIVE:
To enable the students to get familiarized with the existing Company Law and Secretarial
Procedures.
UNIT – 1
Company: Meaning and definition, Characteristics of Joint Stock Company, Kinds of
Companies – Limited and unlimited, private and public, government companies, statutory
companies, Foreign Companies, Difference between Private Company and Public Company
UNIT – 2
Formation of Companies: Promotion – Promoter –Function and Duties of a Promoter,
Incorporation – Certificate of Incorporation – Certificate of Commencement of Business.
UNIT – 3
Documents of Companies: Memorandum of Association – definition, clauses, provisions and
procedures for alteration. Articles of Association – definition, contents, provisions and procedures
for alteration, Distinction between Memorandum and Articles of Association - Prospectus –
Contents –Statements in Lieu of Prospectus.
UNIT – 4
Management of Companies: Appointment, Qualification, Rights, Responsibilities and
liabilities of Directors, Managing Director.
UNIT – 5
Meetings: Types - Statutory, Annual, Extra ordinary and Board Meetings, Resolutions-
Types.
TEXT BOOKS
1. N.D. Kapoor : Company Law and Secretarial Practice 2004
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SRNMC Regulation-2016 Syllabus
REFERENCE BOOKS
1. P.N Reddy ,Essential of Company Law and Sectarial Practice, Himalaya Publishing House, 2012
2. Dr. V.M Selvaraj , Company Law, Bavani Publications , 2009.
Prepared by :
Signature :
Page 73
SRNMC Regulation-2016 Syllabus
SRI S.RAMASAMY NAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
SATTUR – 626 203.
Department of Commerce
(Those who are joining in 2016-2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAE62
Semester : VI No. of Hours Allotted: 6/week
Part III : Elective Subject - Paper –IV(b) No. of Credits : 4
Title of the Paper : INCOME TAX-II
OBJECTIVES:
To enable the learners to become familiar with computation of tax liability
To impart knowledge about assessment procedure. UNIT I:
Set – Off and Carry Forward of Losses – Deduction from Gross Total Income. UNIT II: Assessment of Individual and HUF
Individual - Procedure for Computing Total Income – Computation of Income
from Individual
HUF Karta – Difference between HUF and a Firm –Computation of Income from HUF.
UNIT III:
Assessment of Partnership Firms - Association of Persons – Assessment of
Companies – Types of Companies. UNIT IV:
Assessment – Return of Income – Procedure for Assessment – Types of
Assessment : Self Assessment - Reassessment - Best Judgment Assessment – Ex-
party Assessment – Rectification of Mistakes.
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SRNMC Regulation-2016 Syllabus
UNIT V:
Deduction and Collection of Tax at Source – Deduction of Tax from Salary
and Advance Payment - Tax Refunds – Penalties – Tax Credit Certificate – Tax
Clearance Certificates. Text Book:
Title of the Book
Name of the author
: Income Tax Law & Accounts
: Dr. H.C.Mehrotra Publisher
: Sahitya Bhawan Publications, Agra.
Edition/Year : Reference Book: Title of the Book : Income Tax Law & Practices
Names of the author : T.S. Reddy & Hari Prasad Reddy
Publisher : Margham Publications Chennai
Note: The questions should be asked in the ratio of 60% for Problems and 40% for Theory.
Prepared by :
Signature :
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SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com (CA) Subject Code : U16CAS6P1
Semester : VI No. of Hours Allotted: 2/week
Part IV : Skill based Subject No. of Credits : 2
Title of the Paper : COMMERCE PRACTICAL
Objectives:
To educate the learners about various forms used in business
To enable the learners to acquire knowledge about various practical usage of forms in
commerce
List of Practicals
Layout of a Business Letter- Use of Common office machine- preparation of vouchers
– Invoice and cash receipts– Handling of visitors.
Format of Joint Stock Company Balance Sheet. Model of a partnership deed, Format
of profit and loss appropriate account, Debit note and Credit note, Statement of affairs
of insolvent.
Specimen Cost sheet/ Register, Payroll/ wage sheet, Form of Bin and Time card,
filling of material order and material requisition, Issue register.
Chart of an organisation structure.
Filling up of an account opening form, Knowledge of various forms used in day-to-
day banking – Cheque- pay – in – slip – withdrawal form- transfer form- Draft, Form
of Bill of Exchange and Promissory note, Fixed Deposit Receipt, Safe Custody
Receipt, Form of letter of credit, Currencies of different countries, ATM, Debit and
Credit Card.
Collection of different types of advertisement, preparation of advertisement copy,
analysing brand names- publishing the products in the market.
Filling up of Equity share application and mutual fund form, Share, Mutual fund and
Bond certificates.
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Procedure of sending share certificate along with Transfer deed for name transfer,
Dividend warrant, filling up of proxy form.
Filling up of Income tax returns, sales tax form, Applying for income tax refund.
Note:
Students have to submit a practical note book consisting of the specimen format of all
the above documents mentioned in the syllabus.
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SRNMC Regulation-2016
Syllabus
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : B.Com Subject Code : U16CAS61
Semester : VI No. of Hours Allotted: 2/week
Part IV : Skill based Subject No. of Credits : 2
Title of the Paper : PERSONALITY DEVELOPMENT
OBJECTIVES:
To enrich the learners to the basic concept of Personality Development.
To educate the student to study the minds of the Human.
Unit 1
Personality – Meaning – Definition – Determinants – Stages – Types – Theories –
Measurement methods – Traits (Big Five).
Unit 2
Personality development – SWOT Analysis – Building Self Esteem and Self
Confidence – Development of interpersonal skills – Guidelines – Developing Social image.
Personality Disorder – Meaning – Types – Symptoms – Causes – Treatments.
Unit 3
Personality Development Techniques – Meaning , Elements of goal setting –
Importance & Role of motivation - Leadership skills & styles – Stress Management
Techniques – Time Management techniques – Conflict Management Techniques.
Text Book :
Study materials - Prepared by Department
Reference Book - 1:
Title of the Book : Organisational Behaviour
Name of the Author : S.S. Khanka
Publisher : S.Chand & Company
Edition/ Year : 2010
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Reference Book - 2:
Title of the Book : Organisational Behaviour
Name of the Author : L.M. Prasad
Publisher : Sultan Chand
Edition/ Year : 2010
Prepared by : Signature :
SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : Common for All UG Programmes SubjectCode :U16CNV61
Semester : VI No. of Hours Allotted: 2/week
Part IV : No. of Credits : 2
Title of the Paper : VALUE EDUCATION
Objectives:
To Create an awareness of the vital and moral values of life.
To include value education as an integral part of the learning process
UNIT I:
Values – Definintion – Moral, Social, Spiritual values – Sources of values – Value of
Values – Good manners – Character building.
Teachings and values Hinduism, Islam and Christianity – Interfaith dialogue and
Unity of all faiths – Religious harmony.
UNIT II :
Social Justice – Social Service – Social Programmes – Social Justice – Drug
addiction, Alcoholism, Suicide – Remedial measures.
Mahatma Gandhiji, the symbol of Ahimsa – Swami Vivekananda – Message from his
life – Subramanya Bharathi –Message from his life.
UNIT III :
Human rights – Classification – Fundamental rights – Protection of human rights –
Human rights organizations – Secularism –National Integration.
Women studies and Feminism – Role of women in society – Women and Health –
Violence against women – Legal protection for women – Women Empowerment.
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Text Book
Title of the Book : VALUE EDUCATION
Name(s) of the author : K.G.S.RAMANAN
Publisher : New Century Book House, Chennai
Edition/Year : First Edition / 2016
Unit-I : Chapters 1 and 2
Unit-II : Chapters 3 and 4
Unit-III : Chapter 5 and 6
Referecnce
Contents from websites (updated)
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SRI S.RAMASAMYNAIDU MEMORIAL COLLEGE
(An Autonomous Institution Re-accredited with „A‟ Grade by NAAC)
Sattur – 626 203
Department of Commerce
(Those who are joining in 2016 -2017 and after)
SYLLABUS
Programme : Common for All UG Programmes Subject Code : U16CNX61
Semester : VI No. of Hours Allotted: 2/week
No. of Credits : 2
Extra Credit Paper
Title of the Paper : MODEL PAPER FOR COMETITIVE EXAMINATION
Objectives:
To create an awareness of the Competitive Examination
To make the students prepared for various Competitive Examinations
UNIT I : General Knowledge
General Science – History – Geography – General Awareness.
UNIT II : Current Events
Current events of the last year. ( National and International).
UNIT III : Aptitude
Numbers – HCF – LCM of Numbers – Decimal fractions – Simplications – square
roots & cube roots – Sunds and indices – Percentage – Profit and loss – Ratio and Proportion.
UNIT IV : Aptitude
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Time and work – Times and Distance – Boats and Streams –Simple interest –
Compound interest – Area – Volume and Surface – Bankers Discount.
UNIT V : Mental Ability
Verbal Reasoning : Series Completion – Analogy – Coding – Decoding – Blood
relations – Direction Sense test – Alphabet test – Logical Ven diagrams
Non –Verbal Reasoning: Series – Classification – Mirror images – Water images.
Reference Books :
1. Advanced Objective General Knowledge – R.S.Aggarwal
2. Concise General Knowledge manual – Edgar Thorpe, Showick Thorpe.
3. General Awareness and current Affairs Digest – K.Krishna Reddy &
M. Lakshikanth
4. Manorama Year Book
5. Tata Megraw hill year Book
6. Quantitative Aptitude for Competitive Examinagirons
By Dr.R.S/Aggarwal, S.Chand Publications 2014.
7. A modern approach to verbal and non-verbal Reasoning by Dr.R.S.Aggarwal,
S.Chand Publications 2011.
8. Test of Reasoning for competitive examinations – Edgar Thorpe
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