CMS COLLEGE OF SCIENCE & COMMERCE …cmscbe.com/syllabus/BcomIT_Syllabus_2012.pdf · CMS COLLEGE OF SCIENCE & COMMERCE, ... R.L.Gupta and M.Radhaswamy, ... Vikas Publishing House,2011

Anx.UC12 B.Com(IT) (CMS COLLEGE ) 2012 onwards PageNo

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CMS COLLEGE OF SCIENCE & COMMERCE

(AUTONOMOUS)

An ISO 9001:2000 certified institution and accredited at the A level by NAAC

Chinnavedampatti, Coimbatore - 641 049

Phone No: 2666465

Email: [email protected]

Website: www.cmscbe.com

DEPARTMENT OF COMMERCE

B. COM (IT)

SYLLABUS

SCHEME OF EXAMINATION (CBCS)

(2012 Onwards)


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B.Com (IT)

REGULATIONS

INTRODUCTION:

The department of commerce that transforms students into corporate professionals

offers courses that are highly relevant and job oriented in the modern business world. The

courses are in great demand in the employment market. The department also offers research

programs like M. Phil and Ph.D. A sophisticated computer laboratory supports our

curriculum with 24 Hrs Internet facility. After we obtained the autonomous status we bound

to change the contents of syllabus according to the market demand. The teaching learning

process inside the classroom is strengthened by the use of OHP and LCD. The teachers are

highly qualified and motivated.

OBJECTIVES:

The objectives of this course is to make the learners an employable; and the contents or the

curriculum designed should motivate them to undergo further studies such as M. Com.,.,

M.Com IB., MBA., M.Phil., Ph.D. Care has been taken to teach them to develop their

entrepreneurial skills.

ELIGIBILITY:

As per Bharathiar University Regulation

DURATION OF UG COURSE:

The course shall extend over a period of three years comprising of six semesters, with two semesters

per year. There shall not be less than ninety instructional days during each semester Examination

shall be conducted at the end of each semester for the respective subject.


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DISTRIBUTION OF THE MARKS AND CREDITS UNDER CBCS

PART SUBJECT No of

Papers

Marks

@

Credits

I Language – I Tamil /Malayalam/Hindi/French 2 200 8

II Language – II English 2 200 8

Core Subjects 19 $ 1850 74

Allied Subjects 4 ** 400 16

III

Elective Subjects 3 300 12

1 - Non-Major Elective

Elective – I

Tamil/Advanced Tamil/

Communicative English

Elective – II

Tamil/Advanced Tamil/

General Awareness

2

100 #

4

2 – Skill Based Subjects 4 300 12

3 – Environmental Studies 1 50 # 2

IV

4- Value Education – Ethics 1 50 # 2

V Extension Activities - 50!! 2

Total 3500 140

Note: I

@ Includes 25/40 % continuous assessment marks for theory and practical subjects respectively.

$ In core subjects both theory and practicals should be included wherever applicable.

** In allied subjects both theory and practicals should be included wherever applicable.

# No Continuous Internal assessment for these subjects

!! The Evaluation of extension activities will be based on NSS/NCC/SPORTS

The following parameters are considered throughout study period.

i) Regularity of Attendance

ii) Active participation in classes/Camps/Games (College/District//University)

iii) Exemplary awards/certificates/prizes

iv) Other Social Components (Blood Camp, Fine Arts etc)

Note: II

The Credit points and Marks are linked.


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CMS COLLEGE OF SCIENCE AND COMMERCE

(Autonomous)


COIMBATORE

Changes for 2012 batch – B.Com (IT)

The syllabus for 2011 batch will be applicable to 2012 batch also with the following

changes:

1. The Core Paper XV “Technology Management” paper has been replaced with the

“Income Tax Law and Practice” in the semester V.

2. In the semester V, Elective III - “Income Tax Law and Practice” has been replaced

with the paper of “Indirect Tax”.

3. In the semester VI “Financial Management” paper consists of Theory 60% and

Problem 40% and the problems are confined to Unit II, Unit III and Unit V.

4. The Skill based subject – Paper III “Brand Management” has been replaced with

“Advertisement and Sales promotion” in the Semester V.


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CMS COLLEGE OF SCIENCE & COMMERCE, COIMBATORE – 641049

(Autonomous)

B.COM (IT) DEGREE COURSE

SCHEME OF EXAMINATION - CBCS PATTERN

(For the students admitted during the academic year 2012 onwards)

Examinations

Sem Part Sub

code Subject / Paper

Ins.

Hrs/

week

Dur.

in hrs CIA ESE

Total

marks Credit

I

11T/M/

H/F

Language – I 6 3 25 75 100 4

II 12E English – I 6 3 25 75 100 4

III 13A CORE I – Principles of Accounting 4 3 25 75 100 4

III 13B CORE II – Information Technology 4 3 25 75 100 4

III 1AA ALLIED PAPER I – Mathematics 4 3 25 75 100 4

III 1AP CORE IV – Computer Application

Practicals I (MS OFFICE) 4 3 - - - -

I

IV 11FC Environmental Studies 2 3 - 50 50 2

Total 550 22

I

21T/M/

H/F

Language – II 6 3 25 75 100 4

II 22E English – II 6 3 25 75 100 4

III 23A CORE III – Financial Accounting 7 3 25 75 100 4

III 2AP CORE IV – Computer Practicals I

(TALLY AND INTERNET) 4 3 40 60 100 4

III 2AA ALLIED PAPER II – Statistics 5 3 25 75 100 4

II

IV 2FCB Value Education - Ethics and Culture 2 3 - 50 50 2

Total 550 22


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Examinations

Sem Part Sub


Ins.

Hrs /

week

Dur.

in hrs CIA ESE

Total

marks Credit

III 33A CORE V – Higher Financial Accounting 5 3 25 75 100 4

III 33B CORE VI – Database Management 5 3 25 75 100 4

III 33C CORE VII – Programming in C++ 6 3 25 75 100 4

III 3AA ALLIED PAPER III – Business

Management 5 3 25 75 100 4

III 33P CORE XI – Computer Applications –

Practicals II (C++) 4 3 - - - -

IV SSS1

Skill based Subject

Paper 1 – Marketing Management

3 3 20 55 75 3

III

IV 3E-1

Tamil / Advanced Tamil (Or)

Non-Major Elective I (Communicative

English)

2 3 50 50 2

Total 525 21

III 43A CORE VIII – Corporate Accounting 6 3 25 75 100 4

III 43B CORE IX – Networking Management 4 3 20 55 75 3

III 43C CORE X – Software Development in VB 4 3 25 75 100 4

III 43P CORE XI – Computer Practicals II (VB) 4 3 40 60 100 4

III 43D Core XII – Business Communication 3 3 20 55 75 3

III 4AA ALLIED IV – Business Economics 4 3 25 75 100 4

IV SSS2

Skill Based Subject

Paper II – E-Business

3 3 20 55 75 3

IV

IV

4E-1

Tamil / Advanced Tamil (Or)

Non-Major Elective II (General

Awareness)

2 3 50 50 2

Total 675 27


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Examinations

Sem Part Sub


Ins.

Hrs /

week

Dur.

in hrs CIA ESE

Total

marks Credit

III 53A CORE XIII – Software Engineering 6 3 25 75 100 4

III 53B CORE XIV – Management Accounting 4 3 25 75 100 4

III 53C Core XV- Income Tax Law and Practice 5 3 25 75 100 4

III 53D CORE XVI – Principles of Web Designing 4 3 25 75 100 4

III

Core XIX– Computer Practical – III

(Web designing)

4 3 - - - -

III 53E Elective I –Cost accounting 4 3 25 75 100 4

V

IV SSS3

Skill based subject

Paper III – Advertisement and

Salesmanship

3 3 20 55 75 3

Total 575 23

III 63A CORE XV – Management Information

System 6 3 25 75 100 4

III 63B CORE XVI –– Java Programming 5 3 25 75 100 4

III 63P

CORE XVII – Computer Practical – III

(HTML and JavaScript)

4 3 40 60 100 4

III 63C Elective II – Financial management 6 3 25 75 100 4

III 63D Elective III- Banking Law & Practice 6 3 25 75 100 4

IV SSS4

Skill based Subject

Paper – IV Supply Chain Management

3 3 20 55 75 3

VI

V EX1 Extension Activities - - - 50 50 2

Total 625 25

Grand Total 3500 140


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Skill Based Subjects

Paper – I - Marketing Management

Paper - II - E-Business

Paper – III – Advertisement and Salesmanship

Paper - IV - Supply Chain Management

List of Elective Papers (Colleges can choose any one of the paper as electives)

Elective – I

A Cost Accounting

B Business Finance

C Entrepreneurial Development

Elective – II

A Financial Management

B Financial Markets and Institutions

C Investment Management

Elective - III

A Indirect Tax

B Banking Theory, Law & Practice

C Project Work & Viva-Voce


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SEMESTER I

SUBJECT TITLE: PRINCIPLES OF ACCOUNTING

SUBJECT CODE: 13A (Problem:80% Theory: 20%)

GOALS: To make the learners to understand the various accounting concepts and

conventions.

OBJECTIVES: To enhance the students with practical knowledge of book keeping and

accounting.

CONTENTS (Max.Marks: 100)

UNIT I (10 Hours) (CIA : 25 ESE: 75)

Fundamentals of Book-keeping – Accounting Concepts and Conventions - Journal – Ledger

– Subsidiary books – Trail balance – Preparation of bank reconciliation statement – Errors

and their rectification.

UNIT II (8 Hours)

Apportionment of capital and revenue expenditure – Final accounts of sole trader with

adjustments

UNIT III (9Hours)

Bills of exchange – Accommodation bills – Average due date – Account current.

UNIT IV (10Hours)

Accounting for consignments and joint ventures

UNIT V (8 Hours)

Accounts of non profit organizations-receipts and payments and income and

expenditure accounts and balance sheet; accounts of professionals

NOTE: Problems: Theory 80:20


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TEXT BOOKS

1. S.P.Jain and K.L.Narang, Advanced Accounting, Volume I, Kalyani Publishers,2008

2. R.L.Gupta and M.Radhaswamy, Advanced Accounting, Volume I, Sultan Chand

Publications, Newdelhi,2002

3. T.S.Reddy and A.Murthy, Financial Accounting, Margam Publications, 2010

4. M.C.Shukla and T.S.Grewal, Advanced Accounting, Volume I Sultan Chand

Publications, Newdelhi, 2000

5. Dr.Radha, Financial Accounting, Prasanna Publishers, 2010

REFERENCE BOOKS

1. R.S.N.Pillai, S.Bhagavathy, and S.Uma, Fundamentals of Advanced Accounting,

Sultan Chand Publications, Newdelhi, 2007

2. B.S.Raman, Financial Accounting, Volume I&II, United Publishers, 2010

3. S.Manikandan, Financial Accounting, SCI Tech Publications, 2010

4. K.Raajhavelu, Principles of Accountancy, Sri.G.V.Publications, Chennai, 2010

5. S.Kr.Paul and Chandrani Paul, Financial Accounting, New Central Book Agency,

2009


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SEMESTER 1

SUBJECT TITLE: INFORMATION TECHNOLOGY

SUBJECT CODE: 13B (Theory: 100%)

GOALS: To make the learners to understand the concepts of Information Technology.

OBJECTIVES: To impart the students the latest trends in the technological developments.


(CIA : 25 ESE: 75)

UNIT I (8 Hours)

Introduction to Computers : Introduction – History and Generations of computers -

Characteristics of computers – Importance of computers - Classification of computers -

Computer Applications in Various Areas of Business – Computer Related Jobs in Business.

UNIT II (11 Hours)

Components of digital computers : Input, CPU and Output unit – Various Input, Output and

Storage devices – Computer System: Hardware and Software - System Software and

Application Software; Programming Language: Machine Language, Assembly Language

and High Level Language - Flow chart and Programme flow chart – Steps in developing a

computer Programme.

UNIT III (10Hours)

Data and information – Data processing, Data storage and Data retrieval capabilities – Data

processing systems – Batch, Online and Real Time systems – Time Sharing,

Multiprogramming and Multi Processing Systems

UNIT IV (8 Hours)

Operating systems: DOS, Windows, UNIX, Windows NT, Windows 98, Windows

XP, Open source software , Extranet – Email and its uses – World Wide Web – Mobile

Computers. Networking: Local and Wide Area Network – E-Commerce: Objectives and

types of E-Commerce

UNIT V (8 Hours)

System analysis and design – Computer based information system – Need -

Transaction Processing system – Office Automation – Management Information System –

Decision Support System – Expert Systems.


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TEXT BOOKS:

1. R.Sarvanakumar, R.Parameshwaran and T.Jayalakshmi, A Textbook of Information

Technology, Sultan Chand Publications,2008.

2. Alexis & Leon, Introduction to Computers, Vikas Publishing House,2011

3. Garroll W. Frenzel Johne. Frenzel, Management of Information Technology,

Thomson Course Technology, Boston, 2004.

4. Henry C. Lucas. Jr, Information Technology for Management, John Wiley & Sons (Asia)

Pvt. Ltd., Singapore, 2005.

5. V.Rajaraman, Introduction to Information Technology, Prentice Hall of India Pvt Ltd.,

2004

REFERENCE BOOKS:

6. Henry C. Lucas. Jr, Information Technology – Strategic Decision Making for Managers,

John Wiley & Sons (Asia) Pvt. Ltd., Singapore, 2005.

7. Efraim Turban, R. Kelly Rainer Jr, Richard E. Potter, Introduction to Information

Technology, John Wiley & Sons, (Asia) Pvt. Ltd. Singapore.

8. I.T.Hawxyszkiewycz, Introduction to System Analysis and Design, 1997

9. Amita Goel, Computer Fundamentals, Pearson Education.

10. ITL Education Solutions Ltd, Introduction to Information Technology, Pearson

Education, 2005.


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SEMESTER II

SUBJECT TITLE: FINANCIAL ACCOUNTING



conventions.

OBJECTIVES: To impart the students the basic accounting principles and procedures

CONTENTS: (Max.Marks: 100)

(CIA : 25 ESE: 75)

UNIT I (18 Hours)

Accounting for Depreciation-need for and significance of depreciation, methods of providing

depreciation-Reserve and Provisions

UNIT II (17 Hours)

Self-Balancing Ledgers-meaning and advantages-Accounting aspects-transfers-investment

accounts

UNIT III (17 Hours)

Single entry system-meaning and features-statement of affairs method and conversion

method

UNIT IV (20 Hours)

Departmental accounts-transfers at cost or selling price-Branch excluding foreign branches

UNIT V (18 Hours)

Hire purchase and installment systems including hire purchase trading account – Goods on

sale or return

NOTE: Distribution of marks for theory and problems shall be 20% and 80%


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TEXT BOOKS





4. M.C.Shukla and T.S.Grewal, Advanced Accounting, Volume I Sultan Chand



REFERENCE BOOKS



7. B.S.Raman, Financial Accounting, Volume I&II, United Publishers, 2010


9. K.Raajhavelu, Principles of Accountancy, Sri.G.V.Publications, Chennai, 2010

10. S.Kr.Paul and Chandrani Paul,Financial Accounting, New Central Book Agency,

2009


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SEMESTER II

SUBJECT TITLE: COMPUTER PRACTICALS (I & II SEM)

SUBJECT CODE: 2AP


conventions.

OBJECTIVES: To enable the students to gain knowledge about Ms.Office and preparation

of accounts using tally


(CIA : 40 ESE: 60)

MS OFFICE & Tally and Internet

MS WORD (11 Hours)

1. Type Chairman’s speech/ Auditor’s report / Minutes/ Agenda and perform the

following operations:

• Bold, Underline, Font Size, style, Background color, Text color, Line spacing,

Spell Check, Alignment, Header & Footer, Inserting pages and page numbers,

Find and Replace.

2. Prepare an invitation for the college function using Text boxes and clip parts.

3. Design an invoice and Account sales by using Drawing tool bar, Clip Art, Word Art,

Symbols, Borders and Shading.

4. Prepare a Class Time Table and perform the following operations:

• Inserting the table, Data Entry, Alignment of Rows and Columns, Inserting

and Deleting the Rows and Columns and Change of Table Format.

5. Prepare a Shareholders meeting letter for 10 members using mail merge operation.

6. Prepare Bio-Data by using Wizard/ Templates.

MS EXCEL (11 Hours)


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7. Prepare a mark list of your class (minimum of 5 subjects) and perform the

following operations: Data Entry, Total, Average, Result and Ranking by using

arithmetic and logical functions and sorting.


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8. Prepare Final Accounts (Trading, Profit & Loss Account and Business Sheet) by

using formula.

9. Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance

of sales, purchase, profit of a company by using chart wizard.

10. Prepare a statement of Bank customer’s account showing simple and compound

interest calculations for 10 different customers using mathematical and logical

functions.

11. Prepare a Product Life Cycle which should contain the following stages: Introduction,

Growth, Maturity, Saturation, Decline.

MS POWERPOINT (11 Hours)

12. Design presentation slides for a product of your choice. The slides must include

name, brand name, type of product, characteristics, special features, price, special

offer etc. Add voice if possible to explain the features of the product. The

presentation should work in manual mode.

13. Design presentation slides for orgranization details for 5 levels of hierarchy of a

company by using organization chart.

14. Design slides for the headlines News of a popular TV Channel. The Presentation

Should contain the following transactions:

• Top down, Bottom up, Zoom in and Zoom out - The presentation should work

in custom mode.

15. Design presentation slides about an organization and perform frame movement by

interesting clip arts to illustrate running of an image automatically.

16. Design presentation slides for the Seminar/Lecture Presentation using animation

Effects and perform the following operations:Creation of different slides, changing

background color, font color using wordart.

MS ACCESS (12 Hours)

17. Prepare a payroll for employee database of an organization with the following

Details: Employee id, Employee name, Date of Birth, Department and Designation,

Date of appointment, Basic pay, Dearness Allowance, House Rent Allowance and

other deductions if any. Perform queries for different categories.


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18. Create mailing labels for student database which should include atleast three Table

must have atleast two fields with the following details: Roll Number, Name, Course,

Year, College Name, University, Address, Phone Number.

19. Gather price, quantity and other descriptions for five products and enter in the Access

table and create an invoice in form design view.

20. Create forms for the simple table ASSETS.

21. Create report for the PRODUCT database.

TALLY AND INTERNET

TALLY (37 Hours)

CONTENTS

1. Create a company With VAT options and Create Single ledgers under appropriate

predefined groups

Cash a/c Computer sales a/c

Buildings a/c Machinery a/c

Furniture a/c Commission received a/c

Printer purchase a/c Commission paid a/c

Rent received a/c Salary a/c

Rent paid a/c Indian bank a/c

Wages a/c Sales returns a/c

Capital a/c Depreciation a/c

Purchase returns a/c

John & Co. a/c (purchased goods from this company),Ram agency a/c (sold goods to this

company).

2. Create Multiple Ledgers under appropriate predefined groups

Started Business with Rs.2, 50,000 Purchase machinery on credit from Ramesh

Rs.50, 000

Bought Furniture for cash Rs.25, 000 Sold goods to Anand Rs.22, 500

Goods returned by Anand Rs.2, 500 Bought goods for cash Rs.25, 000

Goods sold for cash Rs.50, 000 Cash Received from Anand Rs.10, 000

Paid Advertisement Rs.5000 Cash paid to Ramesh Rs.20, 000

Cash withdrawn from Bank Rs.50, 000 Cash withdrawn for personal use Rs.6250

Paid Salary Rs.15,000 Paid Rent Rs.2500.

3. Create Vouchers for the following:

Sold goods to Selvam on credit Rs.1, 700

Paid wages Rs.85

Received Commission Rs.70

Sold goods to Kannan for cash Rs.200

Cash Sales Rs. 500

Received 5 Chairs form Godrej & Co @ Rs.45 per Chair

Paid Godrej & Co cash for 5 chairs


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Paid Rent Rs.250

Bought goods for Cash From Somu for Rs.1,700


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4. The following balances are extracted from the books of Kautilya & Co, on 31st march

2006.You are required to make the necessary closing entries and prepare Trading and Profit

& Loss a/c and Balance sheet as on that date:

Rs. Rs.

Opening stock 2250 Bills Receivable 500

Purchase 25,000 Sales 19500

Wages 1500 Bills Payable 400

Insurance 9825 Creditors 550

Capital 15,000 Sundry debtors 8950

Carriage inwards 725 Carriage outwards 400

Commission (Dr) 350 Interest on capital 400

Stationery 650 Return inwards 225

Commission (Cr) 250 Return outwards 200

Trade Expenses 500 Office Expenses 100

Cash in hand 2375 Cash at Bank 250

Rent & Taxes 550

The Closing Stock was valued at Rs.12, 500.

5. From the following Trial Balance of Ram, Prepare Trading & Profit & Loss A/c for the

year ended 31st December as that date. Consider the adjustments shown below.

Rs. Rs.

Purchases 4,20,000 -

Sales - 4,80,000

Sales Returns 6,000 -

Purchases Returns - 7740

Stock at 1st January 1,20,000 -

Provision for Bad Debts on 1st Jan - 960

Rates 7,200 -

Telephone 1,200 -

Furniture & Fittings 48,000 -

Van 36,000 -

Debtors 11,760 -

Creditors - 8,40

Bad Debts 240 -

Capital - 214800

Cash at Bank 3,600 -

Drawings 21,600 -

Salaries 36,000 -

Advertisement 5,000 -

Sundry Income - 5,000

Total

716600 716600


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Adjustments:

1. Closing Stock at 31st December Rs.1,44,000.

2. Accrued Salaries Rs.6,000.

3. Prepaid Expenses

Advertisement Rs.1000

Rates Rs.600

4. The Provision for Bad Debts to be increased to 10 % of Debtors.

5. Telephone A/c outstanding Rs.270

6. Depreciation Furniture and fittings @10 % p.a and Van @20% p.a.

6. Create stock items, stock groups, sales categories, godowns, units of measure.(3 hours)

Stock Category Group Go

down

Unit of

measur

e

Std

cost

Sell

Price

Op.Qty Total

Value

Inter

Celero

n

Processor Celeron Mumbai Nos. 15000 20000 2 30000

Intel

Premiu

m III

Processor Chennai Nos 20000 25000 3 60000

Tally

Silver

Accounting Tally Chennai Nos 20000 22500 5 100000

Tally

gold

Accounting Tally Chennai Nos 42000 45000 5 210000

400000

7. Find out the Quick Ratio from the following Balance Sheet ( 3 hours)

Liabilities

Rs. Assets

Preference Share Capital 2,00,000 Goodwill 20,000

Equity Share Capital 3,00,000 Plant & Machinery 1,70,000

Reserves & Surplus 50,000 Land & Buildings 2,30,000

Sundry Creditors 40,000 Sundry Debtors 50,000

Bills Payable 20,000 Stock 30,000

Outstanding Expenses 5,000 Cash in hand 40,000

Cash at Bank 30,000

Bills Receivables 45,000

6,15,000 6,15,000


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8.Create bill wise details from the following

Ravi commenced business with a capital of Rs 2,00,000

Purchased goods from kumar & Co Rs.15, 000 Paid in three instalments within 5 days

Purchased goods for cash Rs.8000

Sold goods to Ratna & co Rs. 20,000 amount to be paid in two installment

Sold goods for cash for Rs .5000

Received cash from ratna & co Rs. 75000

Paid to kumar & co Rs. 7500

Sold goods for cash Rs.5000

9. CHEQUE PRINTING

Print a cheque:

Company name on cheque: Wipro India Ltd.: name of the bank Indusind bank.

Width 168, height 76, starting location 116, distance from top 23.

10.INTEREST CALCULATIONS

Cash deposited in Scotia bank Rs 1,00,000

Sold goods to Ganesh Rs 25,000

31-12- cash deposited at Scotia bank Rs 50,000

Sold goods to ganesh 50,000

Interest parameters rate 14% per 365 days year

INTERNET ( 8 Hours)

1. Create an e-mail id and check the mail inbox.

2. Learn how to use search engines and visit yahoo com, rediff.com, hotmail.com and

google.com

3. Visit your University and college websites and collect the relevant data.


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24

SEMESTER III

SUBJECT TITLE: HIGHER FINANCIAL ACCOUNTING


GOALS: To enable students to learn the concept of partnership and allied aspects of

accounting.

OBJECTIVES: To educate the students about the advanced problems and procedures in

accounting


(CIA : 25 ESE: 75)

UNIT I (14 Hours)

Partnership Accounts – Division of fixed and fluctuating capitals – past adjustments-

guarantee of profits – admission and retirements – death of partner –Amalgamation of firm

UNIT II (12 Hours)

Insolvency of partner – Rule in garner Vs Murray – piecemeal distribution

UNIT III (10 Hours)

Insurance claims – claims for loss of stock and loss of profits.

UNIT IV (12 Hours)

Royalties including sub-lease -Voyage accounts

UNIT V (12 Hours)

Insolvency Accounts – Statement of affairs and deficiency accounts – Insolvency of

Individuals and partnership

NOTE: Distribution of marks for theory and problems shall be 20% and 80%


25

TEXT BOOKS:





4. M.C.Shukla and T.S.Grewal, Advanced Accounting, Volume I, Sultan Chand



REFERENCE BOOKS



7. B.S.Raman, Financial Accounting, United Publishers, 2010


9. S.Kr.Paul and Chandrani paul, , New Central Book Agency, 2009

10. Arulanandam and Raman, Advanced Accounting, Himalaya Publications, Newdelhi,

1999


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SEMESTER III

SUBJECT TITLE: DATABASE MANAGEMENT SYSTEM

SUBJECT CODE: 33B (Theory: 100%)

GOALS: To gain knowledge about DBMS and its uses

OBJECTIVES: To acquaint practical knowledge about creating and manipulating data in

database


(CIA : 25 ESE: 75)

UNIT I (12 Hours)

An overview of Database Management – Introduction – Definition of Database System –

Data Independence – Relational Systems-Database System Architecture –Three Levels of the

Architecture – Database Administrator – Client Server Architecture – Distributed Processing.

UNIT II (8 Hours)

An Introduction To Relational Database – Introduction – Relational Model – Relations And

Relvars – Optimization – Transactions – An Introduction to SQL – Domains, Relations and

Base Relvars.

UNIT III (15 Hours)

Relational Algebra – Introduction – Syntax – Semantics – Examples – Additional Operators

– Relational Calculus – Introduction – Tuple Calculus – Example –Calculus Vs Algebra-

Domain Calculus – SQL Specialties

UNIT IV (14 Hours)

Database Design – Functional Dependencies – Introduction – Basic Definitions –

Normalization – First, Second, Third Normal Forms.

UNIT V (11 Hours)

Transaction Management – Recovery – Introduction – Transaction-Transaction Recovery –

System Recovery – Media Recovery – Concurrency – Three Concurrency Problem.


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TEXT BOOK:

1. C.J.Date , An Introduction to Database Systems, Addsion Wesley Publications, 2000.

2. Alexis Leon and Mathew Leon, Database Management System, Leon Vikas

Publications, 1999

3. Abraham Silberschatz, Henry F.Korth and S.Sudarshan, Database Management

Concepts, McGraw Hill International, 2006

4. Elmasri, Navathe and Somayajulu, Fundamentals of database systems, Pearson

Education, 2006

5. Ramakrishnan and Gahrke, Database Management System, McGraw Hill, 2003

REFERENCE BOOKS

6. Arun K.Majumdar, Pritimoy Bhattacharyya, Database Management System, Tata

McGraw Hill Publishing House, 2000

7. Jeffrey D.Ullman, Principles of Database systems, Galgotia Publications (P) Ltd.,

1996

8. Naveen Prakash, Understanding database management, Tata Mcgraw Hill Publishing

House, 1985

9. Naveen Prakash, Introduction to database management, Tata Mcgraw Hill Publishing

House, 1995

10. Robmattison, Understanding Database Management System, McGraw Hill, 1997


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SEMESTER III

SUBJECT TITLE: PROGRAMMING WITH C++

SUBJECT CODE: 33C

GOALS: To gain knowledge about C++ programming structures

OBJECTIVES: To make the students understand the OOPS concept and various syntaxes

used in C++


(CIA : 25 ESE: 75)

UNIT I (11 Hours)

Object oriented programming: Software Evolution – OOP paradigm – Concepts, benefits,

Object Oriented Languages and Applications.

UNIT II (16 Hours)

Introduction to the Basic concepts of C++ language – Tokens, Keywords, Identifiers, Data

types, variables, manipulators – Expression and control structures – Functions: main

Functions – function prototyping – Call by Reference – Function overloading – friend and

inline functions

UNIT III (16 Hours)

Classes and object – Constructors and Destructors – Operator overloading – Type

conversions

UNIT IV (16 Hours)

Inheritance – Single Inheritance – Multiple Inheritance – Hierarchical, Hybrid Inheritance –

polymorphism – pointers – virtual functions – console I/O operations.

UNIT V (16 Hours)

Files – Classes for file stream Operations – opening, closing and processing files – End of

file Detection – File pointers – Updating a file – Error Handling during file Operations –

Command line Arguments – Templates – Exception Handling.


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TEXT BOOKS

1. E. Balagurusamy, Object oriented programming with c++ ,Tata McGraw Hill Publishers

Ltd., New Delhi, 1995.

2. Herbert Schilt, C++ -The Complete Reference 3rd Edition, Tata McGraw Hill,1999.

3. Robert Lafore, Object oriented Programming in C++ Galgotia, 1994

4. Yeswant Kanetkar, Let us C++, BPB Publications, 1999

5. Dr. P. Pandyaraja , Object oriented Programming with C++, S.V.iswanathan Pvt. Ltd.

2008

REFERENCE BOOKS

1. John R.Hubbard Schaum’s outline series, Programming with C++,1996.

2. Ravichandran, Programming with C++ , Tata McGraw Hill , 2008

3. Nell Dale, Chip weems & Mark Headingfon, Programming with C++, Narora Publishing

house,1999.

4. Bjarne strausrup, The C++ Programming language, Pearson Education,2001

5. Stephen c. De Whurst, Kathy.T. Stark, Programming in C++, Prentice Hall of India, 1994.


30

SEMESTER III

SUBJECT TITLE: BUSINESS MANAGEMENT

SUBJECT CODE: 3AA (Theory: 100%)

GOALS : To enrich the students with the basic concepts of business management.

OBJECTIVES: To make the students to understand the conceptual framework of Business

Management


(CIA : 25 ESE: 75)

UNIT-I (10 Hours)

Definition of Management – Management and administration – Nature and scope of

Management-Functions of Management – Contribution of F. W. Taylor – Henry Fayol –

Mary Parker Follet- Mc Gregor and Peter. F. Drucker.

UNIT-II (12 Hours)

Planning – Meaning – Nature and Importance of Planning – Planning Process– Methods and

Types of Plans – Decision Making-Steps involved in decision making.

UNIT-III (14 Hours)

Organization – Meaning – Nature and Importance – Process of Organization – principles of

Sound Organization – Organization Structure – Span of Control – Organization Chart -

Departmentation – Delegation and Decentralization – Authority relationship Line ,

Functional and staff.

UNIT-IV (13 Hours)

Motivation – Need – Determinants – Maslow’s Theory of Motivation – Motivation Theories

in management – X,Y and Z Theories – Leadership styles – MBO – Management by

Exception – Staffing – Recruitment – Training.

UNIT-V (11 Hours)

Communication – Types, benefits and barriers of communication - Coordination – Need and

Techniques – Control – Nature and Process of Control – Techniques of Control.


31

TEXT BOOKS

1. Dinkar Pagare, Business Management, Sultan Chand Publications, Newdelhi,2006.

2. L.M.prasad , Principles of Management, Sultan chand publications, 2007

3. T. Ramasamy, Principles of Management,Himalaya publishing house, 2006

4. Kumkum Mukherjee,Principles of Management, Tata McGraw Hill,2010.

5. Kathiresan & Radha, Principles of Management, Prasanna publications, 2010

REFERENCE BOOKS

1. P. Parthasarathy, Principles of Management,Vrindha publications pvt. Ltd.2005

2. Subhash C. Kundu, Narendra Bishndi, Exploration of business and management

issues, Excel books, 2010

3. V.S.P.Rao, Management theory and practice, Excel books , 2008

4. Pardeep sahni & Etakula vayunathan, Administrative theory, PHI Learning pvt.

Ltd.,2010

5. G.S.Sudha, Business Management, RBSA Publishers, 2000


32

SEMESTER III

SUBJECT TITLE: Skill based paper I - MARKETING MANAGEMENT

SUBJECT CODE: SSS1 (Theory: 100%)

GOALS: To enable students to gain in depth knowledge in marketing strategies

OBJECTIVES: To make the students understands about the ‘Product Mix’ and other

marketing concepts


(CIA : 20 ESE: 55)

UNIT I (5 Hours)

Evaluation of marketing –Modern views on marketing –concepts- product concept – selling

concepts-marketing concept-societal concepts- market planning process marketing objective-

marketing strategy-functions of marketing management

UNIT II (7 Hours)

Product decision –product meaning and role – product mix decision – production

positioning-branding and packaging –product life cycle – marketing strategies for

introduction –growth ,maturity and declining stages –new product development process –

meaning of new product – need for developing a new product –various stages in new product

development process.

UNIT III (6 Hours)

Pricing decision – meaning and role of pricing – pricing objectives – pricing method –

product line pricing – pricing strategy for different stages in the life cycle of a product –

skimming pricing strategy – penetration pricing strategy merits and demerits

UNIT IV (6 Hours)

Channel decision – role of distribution channel – classification of channel and intermediaries-

changes in channel of distribution – intensive, extensive and selection distribution – factors

governing choice of channel- selection of channel for new product or new company.


33

UNIT V (6 Hours)

Promotional decision – promotional mix –advertising – meaning and role of advertising –

management of advertising – personal selling – importance – status of personal selling in

India- management of salesforce – sales promotion – sales promotion objective- major

decision in sales promotion at dealers and at dealers and at customers level.

TEXT BOOKS:

1. Rajan Saxena,Marketing management - Tata McGraw-Hill, 5th Edition. , 2002

2. Rajan Nair ,Principles of Marketing - Sultan Chand & Sons, 2008

3. R.S.N Pillai Bhagvathi ,Modern Marketing - S.Chand & Sons ,2003

4. Philip Kotler ,Marketing Mnagement –Prentice Hall ,10 th edition ,2001

5. V.S.Ramaswamy & S.Namakumary,Marketing Management –Macmillan,2nd

edition,1999

REFERENCE BOOKS:

1. Mammoria & Joshi ,Principles & Practices of Marketing in India –Kitab Mahal

Publishers,2006

2. Philip Kotler and Gary Amstrong - Principle of Marketing, Prentice Hall India, 2003,

2003.

3. Dr.N.Rajan Nair & Sanjith Nair,Marketing –Sultan Chand & Sons ,7th edition ,2003

4. M.Altaf Khan ,Marketing Management –Wisdom Publications ,2009

5. M.GovindaRajan,Marketing Management- HI Learning ,2nd edition ,2009


34

SEMESTER IV

SUBJECT TITLE: CORPORATE ACCOUNTING (Problem:80% Theory: 20%)

SUBJECT CODE: 43A

GOALS: To enable the students to understand the procedure relating to preparation of

company accounts

OBJECTIVES: To gain practical knowledge in the company accounts


CIA : 25 ESE: 75)

UNIT I (15 Hours)

Books of Accounts and statutory books – issue of shares and debentures – forfeiture and re-

issue of share – surrender of share – right issue – under writing.

UNIT II (14 Hours)

Redemption of preference shares and debentures– profits prior to corporation

UNIT III (13 Hours)

Preparation and presentation of final accounts of joint stock companies as per company law

requirements – Determination of managerial remuneration

UNIT IV (18 Hours)

Reduction and reorganization of share capital – Amalgamation, absorption and

reconstruction (excluding inter company holdings).

UNIT V (15 Hours)

Valuation of shares and goodwill – liquidation of companies

NOTE : Distribution of marks for theory and problems shall be 20% & 80% Respectively.


35

TEXT BOOKS

1. S.P.Jain and K.L.Narang, Advanced Accounting, Volume II, Kalyani Publishers,2008

2. R.L.Gupta and M.Radhaswamy, Advanced Accounting, VolumeII, Sultan Chand


3. T.S.Reddy and A.Murthy, Corporate Accounting, Margam Publications, 2010

4. M.C.Shukla and T.S.Grewal, Advanced Accounting, VolumeII, Sultan Chand

Publications, Newdelhi,

5. Arulanandam and Raman, Advanced Accounting, Himalaya Publications, Newdelhi,

1999

REFERENCE BOOKS

6. Dr.A.K.Singhal, Ajay Mittal and Dr.Vinod Kumarpardhan, Company Accounts,

Vayu Education of India, Newdelhi,2009

7. Hanif & Mukherjee : Corporate Accounting, Tata McGraw-Hill,Newdelhi,2006

8. Maheshwari & Maheshwari: Advanced Accountancy, Vikash Publications, Newdelhi,

2000

9. Basu & Das: Practice in Accountancy, (Rabindra Library, Kolkata, 2003

10. T.Joseph, Corporate Accounting, Tata McGraw-Hill,Newdelhi,2008


36

SEMESTER IV

SUBJECT TITLE: NETWORKING MANAGEMENT (Theory: 100%)

SUBJECT CODE: 43B

GOALS: To gain knowledge about inter connection of systems

OBJECTIVES: The paper aims to combine the fundamental concepts of data

communications


(CIA : 20 ESE: 55)

UNIT I (8 Hours)

Data Communication Concepts and Applications: Introduction to Data Communications,

Components of Data Communications, Trends in Computer Communications and

Networking, Network Applications.

UNIT II (9 Hours)

Fundamentals of Data Communications and Networking: Physical Layer: Architectures,

Devices and Circuits, and Data Transmission, Data Link Layer: Media Access Control, Error

Control in Networks.

UNIT III (9 Hours)

Networking: Network Layer: Network Protocols, Network Addressing and Routing. Local

Area Network (LAN): LAN Components, Ethernet, Token Ring, Selecting a LAN,

Improving LAN Performance

UNIT IV (11 Hours)

Back Bone Networks: Backbone Network Components, Fast Ethernet, FDDI. Metropolitan

Area Network (MAN) & Wide Area Network (WAN): Dialed Circuit Services, Dedicated

Circuit Services, Circuit-switched and Packet-switched Services, Improving MAN & WAN

Performance.

UNIT V (8 Hours)

Network Management: Design of Business Networks, Network Management, and Network,

Security.


37

TEXT BOOKS

1. Jerry, FitzGerald and Alan, Dennis, Business Data Communications &

Networking, John Wiley & Sons Publications, 2002

2. Tanenbaum. A. S, Computer Networks,Pearson Education,2004

3. Uyless

Black, Computer Networks, Prentice Hall of India, New Delhi, 2003

4. Barry Nance, Introduction to Networking, Prentice Hall of India, New Delhi, 1996

5. Larry L.Pearsons & Bruce S.Davie, Computer Networks, Harcourt Publishers

International Company, 2000

REFERENCE BOOK

1. David A Stamper,Business Data Communications, Addison Wesley,2003

2. Dimitri Bertsekas & Robert Gauager, Data Networks, Prentice Hall of India,

Newdelhi, 2004

3. ED Taylor, Networking Handbook, Tata McGraw Hill Publishing Company Ltd.,

Newdelhi, 2001

4. Brijendra Singh, Network Security and Management, PHI Learning Private limited,

2000

5. Marshall T. Rose, The Simple Book An Introduction to Networking Management,

Prentice Hall Series in innovative technology, Revised second Edition, 2000


38

SEMESTER IV

SUBJECT TITLE: SOFTWARE DEVELOPMENT IN VISUAL BASIC

SUBJECT CODE: 43C (Theory: 100%)

GOALS: To know about the various VB applications with software development tools

OBJECTIVES: To enable students to create a software package using VB


(CIA : 25 ESE: 75)

UNIT I (7 Hours)

Introduction to Visual Basic: Integrated Development Environment (IDE) features – VB

editor – customizing the IDE – Anatomy of a form – working with form properties –

Introducing form events & form methods.

UNIT II (12 Hours)

Variables in Visual Basic: Declaring Variables – Data types – Null Value, Error Value,

Empty Value – The Scope of a variable – Module Level Variables – Constants – Creating

your own Constants – Scope of a Constant – Converting Data Types – Arrays – Declaring

Arrays – Fixed Size Arrays – Dynamic Arrays – Preserve Keyword – RDMIM. Writing code

in Visual Basic: The Anatomy of a Procedure – Subroutine and functions – Language

Constructs: For. Next, The While Loop, Select case;; End Select, Exit statement, With

Structure.

UNIT III (9 Hours)

Selecting & Using controls: Introducing to Standard controls – command buttons – Text

boxes – Labels – Option buttons – Check boxes – Frame controls – List boxes – Combo

Boxes – Image objects – Picture boxes – Timer – Scroll bars – File System Controls (Drive,

Dirlist, File List Boxes).

UNIT IV (9 Hours)

Introduction to Built-in ActiveX Control: Tool bar – The Tree view control – The List view

control – the image list control – Common Dialog Control – Status Bar Control – Rich

Textbook Control – Menu Editor.


39

UNIT V (8 Hours)

DDE Properties – DDE Events – DDE Methods – OLE Properties – ActiveX Control

Creation and Usage and ActiveX DLL Creation and Usage – Data Base Access – Data

Control – Field Control – Data Grid Record set using SQL to manipulate Data – Open Data

base Connectivity (ODBC).

TEXT BOOK

1. Mohammed Azam, Programming with Visual Basic 6.0.,IKAS publishing house (P)

Ltd., 2000

2. Steven Holzer, Visual Basic.Net Programming, Dream tech Press, 2009.

3. Spenik. Visual Basic 6.0, Tech Media, 2003.

4. Smith, Visual Basic 6.0 Programming Bible, 2003.

5. Francesco Balena, Programming Micro Soft Visual Basic .NET, 2008.

REFERENCE BOOK

1. Brain siler and Jeff Spotts, Using Visual Basic 6, Prentice Hall of India, Newdelhi,

1999

2. Gary Cornell, Visual Basic 6, Tata Mcgraw Hill Publishing, Newdelhi, 2006.

3. David Schneider, Visual Basic .NET ( an Introduction to programming), 2005.

4. Sherlff Paul, Visual Basic 6, Prentice Hall of India. 2005.

5. Content Development Group, Visual Basic 6, Tata Mc Graw Hill, 2008.


40

SEMESTER IV

SUBJECT TITLE: C++ AND VISUAL BASIC (III & IV Semester)

SUBJECT CODE: 43P

GOALS: To enable the students to know the programming mechanism of C++ and VB

OBJECTIVES: To gain in depth practical skill in programming using C++ in VB


(CIA : 40 ESE: 60)

C++ (45 Hours)

1. Write a program to find the greatest of 5 numbers.

2. Write a program to display the student mark sheet

3. Write a program to calculate the EB bill using class and object

4. Write a program to calculate the area of different shapes using function overloading

5. Write a program to implement constructor and find the Centigrade and Fahrenheit value

6. Write a program to implement multiple inheritance

7. Write a program to implement multilevel inheritance

8. Write a program to implement Virtual Function

9. Write a program to implement Command Line Argument

10. Write a program to implement Exception Handling

VISUAL BASIC (45 Hours)

1. Design a form with text box to perform the alignment and format function.

2. Design a form to display the list of products by declaring array function.

3. Design a form to calculate capital budgeting technique by declaring finance function and

variable declaration using option button (Radio/Check box).

4. Design a form to display an advertisement banner using image box control with string

function.

5. Design a form to compute cost of capital using finance function in visual basic using

check box.


41

6. Design a form to perform working capital analysis by declaring finance function using

flex grid control.

7. Design a form to display Break-even analysis using line and chart controls, by declaring

variables.

8. Design a form to present product details like purchases, sales, profit,etc by declaring

array functions and present the details in a rich text box(RTF).

9. Design a form to display Product Life Cycle using slider control.

10. Design a Pay Slip for an organization and create a data base using using SQL and Data

Control.

11. Design the form to display the highlights of the budget using option button and

animation.

12. Design a supermarket bill to display the sales invoice, and create a database using Data

Control, option button, , check box, date picker, etc.

13. Design the form to create a bank customer database by declaring simple array and

multiple arrays using Data Control.

14. Design a form to calculate minimum, maximum, reorder, reorder quantity, EOQ and

display the inventory control records using data object.

15. Design the form to display tree view and list of folders and files from a directory of an

organization.


42


43

SEMESTER IV

SUBJECT TITLE: BUSINESS COMMUNICATION (Theory: 100%)

SUBJECT CODE: 43D

GOALS : To enrich the students with the basic concepts of business communication.

OBJECTIVES: To develop the written and oral Business Communication Skills.


(CIA : 20 ESE: 55)

UNIT – I (6 Hours)

Meaning of Communication – Objective – Media – Barriers – Need and functions of a

Business letter – Effective Business Letter - Language and Layout of Business letter –

Enquiries and replies – Orders and execution – credit and Status enquiries – claims and

adjustments – Collection letters – Sales letters – Circulars.

UNIT – II (5 Hours)

Banking Correspondence – Insurance Correspondence – Agency Correspondence –

Application for appointment – Correspondence of a company secretary – Letter of allotment

– Letter of regret.

UNIT – III (7 Hours)

Meaning of Report – Principles governing the preparation of reports – Qualities of good

report – Functions of a report – Business report – Types of Reports – Reports by individuals

– Reports by committees or sub-committees – Directors reports – Minutes Vs Report –

Drafting of Resolutions and Minutes of Company meetings.

UNIT –IV (6 Hours)

Modern Electronic Communication devices: Modern Telephones – Dictating Machines –

Electronic Boards – Audio – Visual Means Of Communication- Telex- Facsimile (FAX)-

Email – Voice Mail – Internet- Tele-Conferencing – Telephone Answering Machines- LAN-

WAN- Video conferencing.


44

UNIT-V (6 Hours)

Drafting of Company Meeting Notices- Letters to the Editor of Newspapers- Management

Information System – Introduction- Need, Definition, Objective, Components, Differing

information for different management levels, areas, stages of MIS design guidelines for

effective design, current trends.

TEXT BOOKS

1. Rajendra Pal & Koriahalli, Essentials of Business communication, J.S,Sultan Chand &

Sons ,2003

2. Pattan Shetty C.S & Ramesh M.S., Effective Business English and correspondence,

Chand & CO ,1999

3. M.Ashraf Rizvi, Effective Technical Communication, TataMcGraw Hill ,2010

4. Anjanee Sethi ,Bhavani Adhikari, Business Communication, Tata McGraw Hill ,2010

5. Kathiresan & Dr.Radha ,Business Communication Prasanna &Co ,2007

REFERENCE BOOKS

1. Varinder Bhatia, Business Communication, Khanna Publishers ,2000

2. K.K.Sinha, Business Communication, Galgotia Publishing CO,2002

3. P.D.Chaturvedi &Mukesh Chaturvedi, Business Communication, Pearson

Education, 2005

4. R.C.Sharma & Krishna Mohan, Business Correspondence & Report Writing

TataMcGraw Hill,2002

5. Krizan Merrier Logan, Effective Business Communication, Cengage Learning,2010


45

SEMESTER IV

SUBJECT TITLE: BUSINESS ECONOMICS

SUBJECT CODE: 4AA (Theory: 100%)

GOALS: To make the learners to know the economic concepts and its market conditions.

OBJECTIVES: To understand the application of principles of economics in the field of

managerial decision making.


(CIA : 25 ESE: 75)

UNIT I (15 Hours)

Definition of economics – Nature and scope of economics – Utility analysis – Law of

diminishing utility – Law of equi-marginal utility – Indifference Curve Analysis- Approaches

of Economic Analysis –– Objectives of Business firms – Profit maximization – Sales

maximization and other objectives – Marshal’s Utility analysis – Law of diminishing

marginal utility.

UNIT II (15 Hours)

Theory of Consumer Behavior – Demand Analysis – Demand Schedule –Law of Demand –

Demand Curves – Elasticity of Demand – Consumers Surplus – Analysis Schedule

UNIT III (20 Hours)

Production – Factors of production – Law of diminishing returns – Law of variable

proportion – Return to scale – Scale of Production – Law of Supply – Cost and Revenue –

Concepts and Curves – Theory of Production – Production function – Factors of production –

Enterprise as a factor

UNIT IV (15 Hours)

Product pricing - Market definition – Types – Equilibrium under perfect competition of firm

and industry – Pricing – Pricing under perfect competition, Monopoly – Price Discrimination

– Pricing under monopolistic competition – Pricing under Oligopoly.

UNIT V (10 Hours)

Factor Pricing - Marginal Productivity Theory – Theories of wage, rent interest and profit


46

TEXT BOOKS:

1. Sankaran, BusinessEconomics, Margham Publication,1997

2. Seth MI ,Principles Of Economics, Lakshmi Narain Agarwal Pub, 31st Edn.,1997

3. Varshney &Maheswari , Managerial Economics , SultanChand & Sons ,2000

4. Deepashree ,Business Economics , Ane Books P Ltd ,2011

5. V.L.Mole ,Samuel Paul,G.S.Gupta ,Managerial Economics, TataMcGraw Hill 2010

REFERENCE BOOKS:

1. Manoj Kumar, Managerial Economics, Mishra Vayn Education,2010

2. J.K.Chopra , Indian Economy, Unique Publishers ,2010

3. Debes Mukherjee, Essentials Of Micro & Macro Economics New Central Book

Agency,3rd edition 2010

4. Vanita Agrawal, Macro Economics Theory & Policy Dorling, KindersleyIndia

Ltd,2010

5. Geethika ,Piyali Ghosh, Purba Choudhury, Managerial Economics,

Tata McGraw Hill,2010


47

SEMESTER IV

SUBJECT TITLE: Skill based paper II - E-BUSINESS (Theory: 100%)

SUBJECT CODE: SSS2

GOALS: To know about various e- business strategies

OBJECTIVES: The paper imparts understanding of the concepts and various application

issues of e-business like Internet infrastructure, security over internet, payment systems and

various online strategies for e-business.


(CIA : 20 ESE: 55)

UNIT I (6 Hours)

Introduction to e-business: Electronic Business, Electronic Commerce, Electronic Commerce

Models, Types of Electronic Commerce, Value Chains in Electronic Commerce, E-

Commerce in India. Internet, World Wide Web, Internet Architectures, Internet Applications,

Web Based Tools for Electronic Commerce,

UNIT II (5 Hours)

Intranet, Composition of Intranet, Business Applications on Intranet, Extranets Electronic

Data Interchange, Components of Electronic Data Interchange, Electronic Data Interchange

Communication Process)

UNIT III (8 Hours)

Security Threats to e-business, Security Overview, Electronic Commerce Threats,

Encryption, Cryptography, Public Key and Private Key Cryptography, Digital Signatures,

Digital Certificates, Security Protocols over Public Networks: HTTP, SSL, Firewall as

Security Control, Public Key Infrastructure (PKI) for Security, Prominent Cryptographic

Applications.

UNIT IV (6 Hours)

Electronic Payment System, Concept of Money, Electronic Payment System, Types of

Electronic Payment Systems, Smart Cards and Electronic Payment Systems, Infrastructure

Issues in EPS, Electronic Fund Transfer.


48

UNIT V (5 Hours)

E-Business Applications & Strategies- Business Models & Revenue Models over Internet,

Emerging Trends in e-Business, e-Governance, Digital Commerce, Mobile Commerce,

Strategies for Business over Web, Internet based Business Models.

TEXT BOOKS

1. Whitley & David E-Commerce Strategy, Technologies and Applications. Tata McGraw

Hill, 2000

2. Schneider Gary P. and Perry, James.T, Electronic Commerce. Thomson Learning, 2000

3. Ravikalakota & Whinston, “Frontiers of electronic commerce”, Pearson Education Asia,

2000.

4. Parag Diwan, E-commerce – A managers guide to e-business, Excel books, Newdelhi,

2000.

5. Kamalesh.k, Bajaj & Debjani Nag, E-commerce - The cutting edge of Business, Tata

Mc-Graw Hill Publishing, NewDelhi, 2000.

REFERENCE BOOK

1. Rajesh Chakrabarti & Vikas kardik, The Asian manager’s handbook of E-commerce,

Tata Mc-Graw Hill Publishing, Newdelhi, 2002

2. Barbara Kasser, Using the internet, Prentice Hall of India, Newdelhi, 2000

3. Partricia B.Seybold, E-commerce .Com, Pen-times, Newdelhi, 2000

4. Gary P.Schneider & James T.Perry, Electronic Commerce, Course Technology, 2001

5. The Internet complete reference, Harley Hahn, Tata Mcgraw hill Publishing, Newdelhi,

1997


49

SEMESTER V

SUBJECT TITLE: SOFTWARE ENGINEERING

SUBJECT CODE: 53A (Theory: 100%)

Goal: To update students with the software tools, models and risk management strategies.

Objective: To acquaint the students with software project management concepts techniques,

and issues related to implementation. .


(CIA : 25 ESE: 75)

UNIT –I (12 Hours)

Introduction - The Product: The evolving role Software - Software characteristics &

applications – S/w Crisis – S/w Myths. The Process: The software process - Software process

models - Linear sequential model, Prototyping model - RAD model - Evolutionary software

process models.

UNIT –II (16 Hours)

Object oriented design: Design for object-oriented systems-The system design process –s/w

design and s/w engineering – the design process- design principles-design concepts –

effective modular design – design heuristics for effective modularity.

UNIT III (15 Hours)

Software quality assurance: quality concepts-quality-quality control-quality assurance- cost

of quality-software quality assurance-background issues-SQA activities- software reviews-

cost impact of software defeats –defeat amplification and removal-formal technical reviews:

Review meeting-review reporting and record keeping-Review guidelines.

UNIT –IV (16 Hours)

Mapping requirements into a s/w architecture – transform mapping – transaction mapping

user interface design – interface design activities – s/w testing techniques – s/w testing

fundamentals – White box testing – Basis path testing – control structure testing – Black Box

testing.

UNIT –V (16 Hours)

Software testing strategies – A strategic approach to s/w testing – validation tests –system

testing – the art of debugging – s/w quality – s/w reengineering – reverse engineering –

Building blocks for CASE – taxonomy of CASE tools.


50

TEXT BOOK:

1. Roger S Pressman, Software Engineering(A Practitioner’s Approach), McGraw Hill

International, 2010

2. Ian Sommerville, Software Engineering, Pearson Educaion, 2004

3. Waman & Jawadekar, Software Engineering, Tata McGraw Hill Publishing, NewDelhi,

2000

4. Frank Tsui & Orlando Karam, Software Engineering, National Book Traders, 2007

5. Marting L.Shooman, Software Engineering ( Design, Reliability and Management),

Mc-Graw Hill International, 1983

REFERENCE BOOK:

1. Watts S Humphrey, “A discipline for Software Engineering”, Pearson Education

Publishers,2008.

2. Rajib Mall, Fundamentals of Software Engineering, Prentice Hall of India, Newdelhi,

2000

3. C.R.Vick & C.V.Ramamoorthy, Handbook of Software Engineering, CBS Publishers and

Distributors, 1986

4. Richard Fairley, Software Engineering Concepts, Tata Mc-graw Hill Education, Newdelhi,

2000

5. Jalote Pankaj, Integrated Approach to Software Engineering, Narosa Publishing House.

2003.


51

SEMESTER V

SUBJECT TITLE: MANAGEMENT ACCOUNTING

SUBJECT CODE: 53B (Problem:80% Theory: 20%)

GOALS: To enhance the students about the accounting statement analysis and interpretation

OBJECTIVES: To understand the accounting tools and information and their uses in

Decision-making


(CIA : 25 ESE: 75)

Unit I (7 Hours)

Introduction-Management Accounting-Need and importance-Meaning Definition-Objectives

and Scope, its distinction between Financial and Cost accounting-Advantages and limitations

of Management accounting management - Accountant-Role-Essential qualities

Unit II (9 Hours)

Financial Statement Analysis-Interpretation and criticism of financial statements-Trend

Percentages-Inter firm Comparison-Necessity and limitations.

Unit III (10 Hours)

Ratio Analysis-Meaning, advantages, limitations, Balance sheet ratios, Profit & Loss A/c

Ratios, Liquidity, Solvency ratios, Overall Performance ratios

Unit IV (10 Hours)

Fund flow statement and cash flow statement-advantages of fund flow statement, distinction

between Fund flow and Cash flow statement.

Unit V (9 Hours)

Marginal Costing-As a tool of decision making, Fixed and variable cost, contribution, Break

even analysis, Profit Volume Ratio, Limiting factor, Marginal costing and important

management decision (Problems on decision making only).

Note: Problems: Theory 80:20


52

TEXT BOOKS

1. S.N.Maheswari,Principles of Management Accounting: S.Chand & Sons

16th edition ,2007

2. Sharma and Gupta,Management Accounting:,Kalyani publishers,2003

3. M.Y Khan &P.K.Jain ,Management Accounting: Tata McGraw Hill,2004

4.Cost,Financial & Management accounting, P.Periasamy,Himalaya publishing house,2007

5. Hrishikesh Chakraborty & Srijith Chakraborty, Management Accounting –Oxford

Publishers ,2nd edition,1997

REFERENCE BOOKS

1. V.K. Saxena and C.P.Vashist, Cost and Management Accounting, Sultan Chand &

sons.,1996

2. S.K.R.Paul & Chandrani Paul ,ManagementAccounting- ,NewCentralBooks ,2010

3.S.K.Bhattacharya ,John Dearden ,Accounting for Management: Vikas Publishers,1995

4.P.V.Ratnam ,Financial Management &Management Accounting –Kitab Mahal Publications

,10th edition ,1996

5. Charles Hongrew & Gary Introduction to Management Accounting – Prentice Hall,10th

edition,1995


53

SEMESTER V

SUBJECT TITLE: INCOME TAX LAW AND PRACTICE

SUBJECT CODE: 53 D (Problem:60 % Theory:40%)

GOALS : To make the students conversant with the basic concepts of income tax law

and its application in India.

OBJECTIVES: To familiarize the students with recent amendments in Income-tax.

CONTENTS: (Max.Marks:100)

(CIA:25 ESE:75)

UNIT-I :10 hours

Income Tax Act 1961 – Definitions -Assessment Year, Previous year, Assessee ,Person,

Income, Average rate of tax, Gross Total income,Total Income – basis of charge; residential

status of an individual, H.U.F, firms, A.O.P and company –Incidence of tax- important

Exempted incomes.

UNIT-II :16 hours

Heads of income- Salary –Allowances – Perquisites – Profit in lieu of salary, Deductions

under section 16 – Computation of Income from salaries.

UNIT-III :12 hours

Income from house property; – Determination of annual value of let house property – Self

occupied house property, deductions under section 24 -Computation of Income from House

property. – Profits and gains of Business or Profession – Deductions expressly allowed –

Expressly disallowed – Computation of Income from Business or Profession.

UNIT-IV :10 hours

Capital gains – Capital Asset, Transfer, Deemed Transfer, transactions not regarded as

transfer, types of capital gains, exempted capital gains- computation of Income from Capital

gains- Income from other sources.

UNIT-V :12 hours

Clubbing of income – Set off and carry forward of losses, deductions under section 80C,

80CCC, 80CCD, 80D, 80DD, 80DDB, 80E, 80G, 80I.,80U Assessment of individuals.


54

TEXT BOOK

1. V.P. Gaur and D.B.Narang , Income Tax Law and Practice , Kalyani Publishers

REFERENCE BOOKS

1. Dr.H.C.Mehrotra, Income Tax law and accounts, Sathiya Bhawan Publications

2. Bhaganiprasad, Law and Practice of Income Tax in India.


55

SEMESTER V

SUBJECT TITLE: PRINCIPLES OF WEB DESIGNING

SUBJECT CODE: 53D (Theory: 100%)

GOALS: To acquire knowledge on the HTML, XML and other related tools

regarding the web designing

OBJECTIVES: To impart the conceptual knowledge in creating a web page


(CIA : 25 ESE: 75)

Unit I (10 Hours)

HTML & Graphics: HTML 4.0 Tag Reference, Global Attributes, Event Handlers,

Document Structure Tags, Formatting Tags, List Tags, Hyperlinks, Image & Image map,

Table Tags, Form Tags, Frame Tags, Executable Content Tags, Image Maps.

Unit II (11 Hours)

Advanced Graphics: Layout considerations–Creating storage formats, Tables: Introduction

to Tables and their structure – table tags – alignment – spanning multiple rows and columns –

Frames: Applications – placing content in frames- Forms : Creating forms-grouping –

passing form data - Style Sheets.

Unit III (8 Hours)

XML: Introduction to XML, Problems with HTML & SGML, Types of XML Markup,

Document Type Definitions, Linking, Using Style Sheets with XML, XML Summary.

Cookies and State maintenance : Introduction to Cookies, Advantages and limitations of

Cookies, which Servers and Browsers support Cookies - Introduction to DHTML.

Unit IV (8 Hours)

CGI & Server side scripting, CGI & the WWW, Beyond HTML with CGI, How CGI works,

CGI Server requirements for WINDOWS-NT & UNIX, CGI script structure, Standard CGI

Environment Variables, CGI Libraries, future of CGI scripting.

Unit V (8 Hours)

Web Database Tools : Databases available , Database tools, Server Side Includes: SSI

specification – configuring SSI- using SSI in HTML – common SSI commands – sample

programs, Server performance considerations.


56

TEXT BOOKS

1. Using HTML 4, XML & JAVA by Eric Ladd & Jim O’Donell, Platinum Edition, (PHI)

2. PERL & CGI by Elizabeth Castro, Pearson Education

3. C. Xavier, World Wide Web Design with HTML. Tata Mc Graw Hill Education Pvt. Ltd. ,

2010.

4. Deitel , Deitel and Nieto, Internet and World Wide Web – How to Program, Pearson

Education, 2002.

5. Chris Bates, Web Programming – Building Internet Application, Wiley India(P) Ltd.,

Third Edition.

REFERENCE BOOKS

1. Raj Kamal, Internet and Web Technologies, Tata Mc Graw Hill, 2002.

2. Mccoy John, Mastering Web Design, BPB, 2003.

3. Sklar Joel, Principles of Web Design, 2003.

4. Wendy, Willard, Web Design – a beginners Guide, Sultan Chand and Sons, 2010.

5. Navarro Ann, Effective Web Design, BPB, 2003.


57

SEMESTER V

SUBJECT TITLE: COST ACCOUNTING

SUBJECT CODE: 53E (Problem:80% Theory: 20%)

GOALS: To enrich students with the basic concepts, classification and methods of cost

accounting.

OBJECTIVES: To provide adequate knowledge on Cost Accounting Practice


(CIA : 25 ESE: 75)

Unit I (10 Hours)

Overview of basic concepts in Cost Accounting - Element of Cost : Material, Labour and

Overheads.- Material : Purchase procedure, storage and Inventory control, Landed cost of

Material receipts. Methods of Pricing- issues, Methods of Inventory control

Unit II (8 Hours)

Labour :Classification of Labour, Principles and Methods of Remuneration, Accounting of

Labour cost, Job evaluation and Merit rating.

Unit III (9 Hours)

Overheads: Meaning, classification, allocation, apportionment and absorption, Accounting of

overheads.

Unit IV (9 Hours)

Methods of Costing Job costing, Batch costing, Unit costing, Contract Costing,

Unit V (9 Hours)

Process Costing, Costing of by-products and joint products.

Note: Problems : Theory 80:20


58

TEXT BOOKS

1. Jain and Narang, Cost accounting, Kalyani publishers,2007

2. V.K.Saxena &C.D.Vasisht, Cost Accounting, Sultan Chand ,2001

3. V.S.Khanna ,I.M.Pandey &Ahuja ,Practical Costing, S.Chand &Co ,2004

4. P.Periasamy, Cost Financial & Management accounting, Himalaya publishing house,2007

5. T.S.Reddy & Hariprasad, Cost Accounting, Margham publications,2010

REFERENCE BOOKS

1. R.S.Nigam , S.P.Sharma , B.C.Sehgar, Advanced Cost accounting, PHI Ltd., 2005

2. R.S.N.Pillai & Bagavathi, Cost accounting,S.Chand and Co. 1989

3. Dr.Mahesh Gupta, CostAccounting&ProfitabilityAnalysis, Pointer Publishers,1997

4. A.Murthy &S.Gurusamy, Cost Accounting, Mc.Graw Hill,2008

5. S.Kr.Paul & Chandrani Paul, Cost & Financial Management, S.Chand & Sons 2010


59

SEMESTER V

SUBJECT TITLE: Skill based Paper III:

ADVERTISEMENT AND SALESMANSHIP


GOAL: To enable the students to understand the role and importance of advertising and

sales promotion

OBJECTIVE: To assess the impact of various sales promotional tools on consumers.


(CIA : 20 ESE: 55)

Unit I (7 Hours)

Promotion Mix – Meaning of promotion – Promotion mix (Push and Pull Strategies)-

Objectives of Promotion – Kinds of Promotion – Approaches of Promotion.

Unit II (5 Hours)

Advertising – Meaning of Advertising – Objectives – Kinds of Advertising – Significance of

Advertising – Criticism of Advertising.

Unit III (6 Hours)

Legal Restrictions of Sales Promotion and Advertising in India – Scientific Advertising –

Characteristics of an effective advertisement – Different media of Advertising – Choice of

Advertising media – Advertising Agency.

Unit IV (7 Hours)

Personal Selling – Meaning of Personal selling – Kinds of salesmanship – Importance of

Personal selling – Kinds of Salesman- Personal Selling Process.

Unit V (5 Hours)

Sales Promotion, Publicity and Public Relations – Meaning of Sales promotion – Functions

and Importance of Sales promotion – Reasons for Increasing use of sales promotion –

Methods (Levels) of Sales promotion.


60

TEXT BOOKS

1. Sontaki, Advertising and sales promotion

2. M.J.Mathew, Sales Management and Sales promotion ,RBSA Publishers

2. B.S.Rathor, Advertising Management, Himalaya Publishing

3. Manendra Mohan, Advertising Management, Tata McGraw Hill

4. Richard R.Still, Edward Cundiff, Sales Management, Norman Prentice Hall

REFERENCE BOOKS

1. Wells and Burnett and Moraiarty, Advertising Principles and Practices, Prentice Hall India

2. Wright, Winter & Zeigler, Advertising, Tata McGraw Hill

3. June Valladares, The Craft of Copywriting, Sage Publications

4. Rajeev Batra, Advertising Management, Prentice Hall

5. Chunawalla Sethica, Advertising Theory and Practice, Himalaya Publishing.


61

SEMESTER VI

SUBJECT TITLE: MANAGEMENT INFORMATION SYSTEM

SUBJECT CODE: 63A (Theory: 100%)

GOALS: To acquaint the students about the various information systems, its concepts and

issues

OBJECTIVES: The objective of this paper is to expose the students to the managerial issues

relating to information systems and help them identify and evaluate various options in this

regard.


(CIA : 25 ESE: 75)

Unit I (15 Hours)

Meaning and Role of Information Systems Types of Information Systems: Operations

Support Systems, Management Support Systems, Expert Systems, and Knowledge

Management Systems.

Unit II (16 Hours)

Information Systems for Strategic Management: Competitive Strategy Concepts, Strategic

Role of Information Systems. Integrating Information Systems with Business Strategy, Value

Chain Analysis, and Strategic Information Systems Framework

Unit III (13 Hours)

Planning for Information Systems: Identification of Applications, Business Planning Systems

and Critical Success Factors, Method of Identifying Applications,

Unit IV (15 Hours)

Risks in Information Systems Resource Requirements for Information Systems: Hardware

and Capacity Planning, Software Needs, Procurement Options – Make or Buy decisions,

Outsourcing as an Option.

Unit V (16 Hours)

Emerging Concepts and Issues in Information Systems: Supply Chain Management,

Customer Relationship Management, ERP. Introduction to Data Warehousing, Data Mining

and its Applications, Emerging Concepts in Information System Design and Application


62

TEXT BOOKS:

1. Kenneth,Laudon & Jane Laudon, MIS: Managing the Digital Firm, Pearson

Education,2005

2. James, A. O’Brien, Introduction to Information Systems, Tata McGraw Hill, 2005

3. Henry C.Lucas JR, The Analysis, Design and Implementation of Information Systems,

Mitchell Mc.Graw Hill, 1993

4. S.Sadagopan, Management Information System, Prentice Hall of India Pvt Ltd.,

NewDelhi, 1997

5. S.Srinivasan, Information Technology and Management – computer society of India, 1992

REFERENCES BOOKS:

1. Turban, E., McLean, E. and Wetherbe, J., Information Technology for Management:

Making Connections for Strategic Advantage, John Wiley and Sons, 2001

2. Jawadekar, W. S., Management Information Systems, Tata McGraw Hill Publications,

2004.

3. Robert G.Murdick, Joel E.Ross, James R.Claggett, Information Systems for modern

management, Prentice Hall of India Pvt Ltd., 1996

4. V.Rajaraman, Analysis and Design of Information System, Prentice Hall of India Pvt.,Ltd.,

1991.

5. Basandra Suresh K, Management Information System, Wheeler Publication, 2000.


63

SEMESTER VI

SUBJECT TITLE: JAVA PROGRAMMING

SUBJECT CODE: 63B

GOALS: To develop knowledge of the students on the fundamentals and basics about the

java programming

OBJECTIVES: To enhance the students the knowledge about the operators and syntax’s

used in Java


(CIA : 25 ESE: 75)

Unit I (11 Hours)

Internet – Overview –Internet Protocols – Internet address – Internet access – Applications –

Future of Internet and intranet related Applications. – Basic concepts of OOP – benefits of

OOP – Object Oriented applications of OOP – Data types, variables, and arrays – Programs

with input, numeric input – type conversion and casting.

Unit II (12 Hours)

Operators – Arithmetic operators – Bitwise operators – Relational operators – Relational

Operators – Boolean operators – Logical operators – Assignment operators - Control

statement – Selection statements – if, switch, iteration statements – while, do while, for,

nested loops – jump statements, break, continue, return statements.

Unit III (14 Hours)

Class fundamentals – Declaring Objects – Assigning Object Reference Variables –

Introducing methods – Constructors – “This” keyword – The finalize () method.

Overloading Methods – Objects as Parameters – Arguments Passing – Returning Objects –

Recursion – Access Control – Static – Final – Nested and Inner Classes – String Class –

Command Line Arguments.

Unit IV (11 Hours)

Inheritance Basics – Using Super – Creating a Multilevel Hierarchy – When Constructors are

called – Method Overriding – Dynamic Method Dispatch – Using Abstract Classes – Using

final with Inheritance – The Object Class. Packages – Access Protection – Importing

Packages – Interfaces.


64

Unit V (12 Hours)

AWT classes – Windows fundamentals – Working with Frame windows – Working with

graphics – Paint Mode – Fonts – Text and Graphics – AWT Controls – Labels – Buttons –

Menus – Handling Events by Extending AWT Components. Applet fundamentals – Applet

Class – Understanding HTML Applet Tag.

TEXT BOOKS:

1. Patrick Naughton & Herbert Schildt, Java – The complete Reference, Tata McGraw Hill,

2008.

2. E. Balagurusamy, Programming with Java – A premier, Tata McGraw Hill Education Pvt.

Ltd., third reprint 2010.

3. Helzner Steven, Java Wrokshop Programming, BPB Publication, 2000.

4. Anderson Thomas, Java For Business, Jaico Publishing, 2003.

5. Andrea Steelman, Beginning Java 2, Mike Murach Publishers, 2001.

.

REFERENCE BOOKS:

1. John R Hubbard - Programming with Java –– Schuam’s Outline Series

2. Daniel Minoli, Internet and Intranet Engineering – Tata McGraw Hill, 1999.

3. Somasundaramm. K, Programming in java 2, Jaico Publishing, 2007.

4. Heller, Java 2 Developer’s Hand Book, BPB Publication, 2003.

5. Deitel H. M, Java How to Program, Pearson Education, 2005.


65

SEMESTER – VI

SUBJECT TITLE: COMPUTER PRACTICAL – HTML & JAVA SCRIPT

SUBJECT CODE: 63P

GOALS: To enable students with the java programs

OBJECTIVES: To gain practical knowledge about the java script


(CIA : 40 ESE: 60)

HTML (45 Hours)

1. Create web pages for a business organisation using HTML Frames.

2. Create a Program using HTML to display the ordered list and unordered list of

a Departmental Store.

3. Program to display Image and text using HTML tag for an advertisement of a

Company Product.

4. Create a table to display list of products using HTML tag.

5. Create a document using Formatting and alignment to display Sales Letter.

6. Create a Resume using HTML Tags.

7. Create a website of your department with minimum five links using HTML.

8. Create a document using Form to support Local Processing of Order form.

9. Create a Form of the Customer Survey for the user to enter General name and

Address information.

11. Create a Frame to display a multiform document.

JAVA SCRIPT (45 Hours)

1. Write a program to check whether a given number is prime or not.

2. Write a program to check whether the given year is leap year or not.

3. Write a program to find the Sum of the series x+x2/2! +X3/3! +…+xn/n!

4. Write a program to find and replace a word with a string.

5. Write a program to prepare the mark list using Inheritance.

6. Create a simple calculator applet that implements the 4 basic mathematical function

7. Write a JAVA applet to calculate the payroll of employees.

8. Write a JAVA applet to create a simple spreadsheet.

9. Create a program to perform Banking Transactions.

10. Create a Program to display the resume of employees.


66

SEMESTER VI

ELECTIVE II

SUBJECT TITLE: FINANCIAL MANAGEMENT

SUBJECT CODE: 63C (Theory:60%,Problem: 40%)

(Problems confined to Unit II, Unit III and Unit V)

GOALS: To enable students with the objectives, scope and sources of financial management

OBJECTIVES: To acquaint knowledge about the budgetary controls used in the corporates


(CIA : 25 ESE: 75)

UNIT-I (12 Hours)

Nature and scope of finance management – objectives of financial management – financial

decisions- financial management process – functional areas of financial management –

organization of finance function.

UNIT-II (15 Hours)

Investment decisions – Capital Budgeting – nature of capital budgeting – importance –

capital budgeting process – kinds of decisions – evaluation of investment opportunities –

investment decisions tools – average rate of return, payback, NPV, IRR and PI methods.

UNIT-III (17 Hours)

Analysis of risk and uncertainty in capital budgeting – project selection under capital

rationing. Cost of Capital – importance – measurement of specific costs – cost of debt – cost

of preference shares – cost of Equity capital – cost of retained earnings – weighted average

cost of capital.

UNIT-IV (16 Hours)

Lease financing – types of lease financing – operating leverage – financial leverage – EBIT,

EPS analysis – combined leverage – capital structure decision – factors determining capital

structure – theories of capital structure – NI – NOI – Modigliani miller (MM) model.


67

UNIT-V (15 Hours)

Working capital management – concept of working capital – determinants of working capital

– estimate of working capital requirements – sources of working capital.

Paper consist of 100% theoretical aspects only

TEXT BOOK

1. R.K.Sharma &Shashi.K.Gupta, Financial Management ,Kalyani Publishers ,2004

2. I.M.Pandey, Financial Management, Tata McGraw Hill Publications, 2011

3. I,S.Kr. Paul, Chandrani Paul, Financial Management, New Central Book Agency ,2010

4. M.Y .Khan,P,K.Jain , Financial Management , Tata McGraw Hill ,4th edition ,2010

5. P.V.Kulkarni ,B.G.SatyaPrasad , Fianancial Management ,Himalaya Publishing House,

13 th edition ,2007.

REFERENCE BOOKS

1. Prasanna Chandra ,Financial Management ,TataMcGraw Hill ,4th edition ,1984 ,

2. R.M. Srivatsava ,Financial Management ,Pragati Prakashan,6th edition1997.

3. Cheol S.Eun,Bruce G.Resnik , International Financial Management ,Mc Graw Hill

Education,4th edition

4. S.C.Kuchhhal,Chaitanya , Financial Management, Publishing House ,13th edition,2001

5. James.C.VanHorne,JohnM. Wachowicz, Fundamentals of FinancialManagement, ,

Prentice,11thedition,2002


68

SEMESTER VI

ELECTIVE III

SUBJECT TITLE: BANKING LAW & PRACTICE

SUBJECT CODE: 63D (Theory: 100%)

GOALS : To enlighten the students’ knowledge on Banking Regulation Acts.

OBJECTIVES : After the successful completion of the course the student should have a

through knowledge on Indian Banking System and Acts pertaining to it.


(CIA : 25 ESE: 75)

Unit – I (12 Hours)

Definition of banker and customer – Relationships between banker and customer – special

feature of RBI, Banking regulation Act 1949. RBI credit control Measure – Secrecy of

customer Account.

Unit – II (15 Hours)

Opening of account – special types of customer – types of deposit – Bank Pass book –

collection of banker – banker lien.

Unit – III (17 Hours)

Cheque – features essentials of valid cheque – crossing – making and endorsement –

payment of cheques statutory protection duties to paying banker and collective banker -

refusal of payment cheques Duties holder & holder id due course.

Unit – IV (16 Hours)

Loan and advances by commercial bank lending policies of commercial bank - Forms of

securities – lien pledge hypothecation and advance against the documents of title to goods –

mortgage.

Unit – V (15 Hours)

Position of surety – Letter of credit – Bills and supply bill. Purchase and discounting bill

Traveling cheque, credit card, Teller system.


69

TEXT BOOKS

1. E.Gordon and Natarajan.,Banking Theory Law and Practice: Himalaya Publishing

House,15th edition ,2001

2. Sundaram and Varshney,Banking Theory Law and Practice: Sultan Chand & Sons,2006

3. B..N.Dash ,Commercial Banking –Arise Publishers ,2011

4. Vasanth Desai ,Banking &Financial System- Himalya Publishing,2005

5. K.C.Shekhar ,Banking Theory &Practice –Vikas Publishing House 2002

REFERENCE BOOKS

1. Dr.Nirmala & Chandradas, Banking & Financial System, Himalaya Publishing

House,1997

2. Tannan’s Banking Law and Practice in India,Indian Law House ,2003

3. K.Venugopal & K.Abdul Assis, Banking Theory & Practice, Calicut university, 2002

4. S.Natarajan&Parameswaran ,Indian Banking –S.Chand & Co ,2007


70

SEMESTER VI

SUBJECT TITLE: Skill based Paper - IV: SUPPLY CHAIN MANAGEMENT


GOALS: To provide knowledge on the importance, issues and other strategies regarding

supply chain management.

OBJECTIVES: To create awareness about the supply chain activities taken in order to

deliver the goods


(CIA : 20 ESE: 55)

Unit I (5 Hours)

Supply Chain Management – Global Optimisation – importance – key issues – Inventory

management – economic lot size model. Supply contracts – centralized vs. decentralized

system

Unit II (7 Hours)

Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on

grocery industry – retail industry – distribution strategies

Unit III (6 Hours)

Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer

– supplier partnership – advantages and disadvantages of RSP – distributor Integration

Unit IV (7 Hours)

Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy

decision – e-procurement – frame work of e-procurement

Unit V (5 Hours)

Dimension of customer Value – conformance of requirement – product selection – price and

brand – value added services – strategic pricing – smart pricing – customer value measures


71

TEXT BOOKS:

1. Rushton, A., Oxley, J & Croucher.P, Handbook of Logistics and Distribution

Management. Kogan Page, 2000

2. Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith, Designing and Managing

the Supply Chain: Concepts, Strategies and Case Studies, Irwin/McGraw Hill 32 2004

3. D.K.Agrawal, Supply Chain Management, Macmillan Publising India Ltd., 2010

4. Janat Shah, Supply Chain Management, Pearson –Dorling Kindersley(India) Pvt Ltd.,2009

REFERENCE BOOKS:

1. B.S.Sahay, Supply Chain Management, Macmillan Publishing India Ltd., 2009

2. Rahul V.Altekar, Supply Chain Management(concepts and cases), Prentice Hall of India,

NewDelhi, 2005

3. John T.Mentzer, Fundamentals of supply chain management, Response Books, 2009

CMS COLLEGE OF SCIENCE & COMMERCE …cmscbe.com/syllabus/BcomIT_Syllabus_2012.pdf · CMS COLLEGE OF SCIENCE & COMMERCE, ... R.L.Gupta and M.Radhaswamy, ... Vikas Publishing House,2011

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