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1

SEMESTER I

PAPER 1

INTRODUCTION TO INFORMATION TECHNOLOGY

(Hours of Instruction per week: 6. Theory: 4, Practicals: 2)

(Hours of Instruction per week: 4)

Objective:

To impart the knowledge of computers and their usage in Business.

Contents:

UNIT I (16 Hours)

Hardware & software: Computer systems, Importance of computers in business, Data

& Information, Data processing, Data storage & data retrieval capabilities, Computer

applications in various areas of business, Computer related jobs in business.

UNIT II (16 Hours)

Types of computer systems – Micro, Mini, Mainframe & Super computers, Analogue, Digital

& Hybrid computers. Business & scientific computer systems – First, second, third & fourth

generation computers, laptop or notebook computers. Data processing systems – Batch,

online & real time systems. Time sharing, Multi Programming & Multi processing system.

Net working - Local & Wide area networks.

UNIT III (16 Hours)

Components of computers - Input, Output & storage devices. Software - System software &

application software. Programming language – Machine language, assembly language –

High-level languages. Flow chart and program flow charts. Steps in developing a computer

program.

UNIT IV (16 Hours)

Ms Dos -An operating system, Introduction to windows- Ms-Word, Ms-Excel,

Ms-PowerPoint, MS-Access, Introduction to E-commerce - Internet - Intranet – E-mail & its

uses.

UNIT V (16 Hours)

System analysis & design, Computer based information systems-Transaction processing,

Office automation. Management Information systems- Decision Support Systems - Expert

system.

2

TEXT BOOK:

1.Principles of Information Technology , Alexis Leon & Mathews Leon, Vikas

Publishing House, New Delhi 2005.

BOOKS FOR REFERENCE:

1.Introduction to Information Technology , Turban EDRAIM Rainer, R. Kelly, John

Wiley, New York, 2000.

2. Using Micro computers , Bright man, Richard. W, Dimsdale,Jeffery.M, Calgotia

Publication, New Delhi, 2000.

3. Fundamentals of Computer and Information Technology ,Doja M.N, Deep and Deep

Publications, New Delhi, 2005.

4.Information Technology in India , Choure , Tapan, Shukla, Yogeshwar, Kalpaz

Publication Delhi, 2004.

5. Fundamentals of Computer and Information Technology ,Murthy C.S.V, Murali

Krishna I.V., Himalaya Publishing House, Mumbai.2004.

6.Basic of Information Technology for librarian and Information, Dhiman, Anil K, Ess

Publication, New Delhi, 2003.

3

LIST OF PRACTICALS


MS-WORD

1.Type a paragraph and perform the following changes:

Font size, Font Style, Line spacing, Page setup, Background colour etc.,

2.Type a document and perform the following:

(i) Insert page number on all pages at the bottom of the page with alignment.

(ii) Insert header consisting date, time and headings and footer consisting of page number.

(iii) Underline a text

3. Send an application to five companies for a suitable job using mail merge function.

4. Prepare the class timetable using table menu.

5.Type a document and perform the following:

(i) Check the spelling and grammer

(ii) Paragraph alignment using lists

(iii) Bullets or numbering format

MS-EXCEL

1. With the given data draw various graphs and diagrams

2. Create a work sheet of mark list of your class for each semester and calculate the total, average

using auto sum option for those who have passed.

3. Calculate the simple interest and Compound interest for the given data.

4. Prepare the balance sheet using the given data

5. Copy the contents from sheet one to sheet two, sheet three and sheet four

4

MS-ACCESS

1. With the given data prepare a table (using design view/wizard view) in MS- Access

2. Prepare a form (using wizard view) from the given data in MS-Access

3. Create a database and maintain the address of your classmates with the following constraints

a. Roll number should be the primary key

b.Maintain atleast ten address

c. Recall information according to name, place, city and pincode

4.Create an item table with item number, item name, rate, quantity and net price and perform the

following

a. Find the net price for all the records

b.Display only the item number , item name list for net price > 10,000

c. Increase the rate by Rs. 100 for all records

d.Display only the item number, item name = “ pen”

e. Display all the details for the item number > 100 and quantity > 50.

5. Create a database on students mark list with Name and Subjects and perform the following

i) Add atleast 10records

ii) Sort the Names in alphabetical order

iii) Find the total and average

iv) Sort it with total >350

v) Sort it with marks > 90 and total >350

MS-POWER POINT

1.Prepare a power point presentation for your departmental inaugural function.

2.Design an advertisement for your company (imaginary) products using clipart and

animation.

3.Prepare a slide show presentation for your organization (imaginary) to be presented

by the general manager.

4.Prepare a graphical slide show to present your profile regarding the product sale as a

Sales manager by linking your document with MS-Excel.

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SEMESTER I

PAPER NO 2

FINANCIAL ACCOUNTING I

(Hours of Instruction per week : 6)

Objective:

To help the students to acquire fundamental knowledge of accounting and their application.

Contents:

UNIT I (25 Hours)

Introduction to accounting –Definition –Need and scope of accounting- Book Keeping–

Accounting Concepts and Conventions–Double entry system of book keeping- Journal –

Ledger-Subsidiary books- Bank reconciliation statement –Trial balance- Errors rectification of

errors.

UNIT II (35 Hours))

Capital and revenue expenditure and receipts –Final accounts of sole trader- Manufacturing

account, Trading and Profit and loss accounts and Balance sheet- Adjusting and closing entries.

Bills of Exchange- Accounting treatment.

UNIT III (20 Hours))

Consignment account- Features - Preparation of Proforma invoice-Account sales-–Accounting

treatment in the books of consignor and consignee-Valuation of consignment stock –Normal

and abnormal loss-invoice of goods at a price higher than cost price- Joint venture – Meaning –

Accounting procedure- Joint bank account.

UNIT IV (20 Hours))

Depreciation –Meaning-Different Methods of providing depreciation-Provision and reserves-

Accounts of non trading concern- Preparation of receipts and payments and income and

expenditure account.

UNIT V (20 Hours)

Account current- Different methods of calculating interest- Average due date- Calculation of

Average Due Date. Royalty– Meaning- Accounting Treatment -Sub lease.

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TEXT BOOK

1. Advanced Accountancy, S.P. Jain and K.L. Narang, Kalyani Publications,

New Delhi, 2008.


1. Advanced Accountancy, R.L. Gupta, Sultand Chand & Sons, New Delhi,

2008.

2. Advanced Accountancy, Basu and Das, Himalaya Publishing, New Delhi,

2008.

3.Advanced Accountancy, Pc. Tulsian, Tata Mcgraw Hill Publishing Co., Ltd, New

Delhi, 2008.

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

& Sons, New Delhi, 2008.

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SEMESTER II

PAPER 3

COMPUTING LAB I (RDBMS With ORACLE)

(Hours of Instruction per week: 6. Theory:2, Practicals:4)

(Hours of instruction per week: 2)

Objective:

To learn the application of Database concepts in Business.

Contents:

UNIT I (8 Hours)

Database system architecture basic concepts: Data system, operational data, data independence –

architecture for a database system, distributed database, storage structure: Representation of data. Data

structures & corresponding operators: Introduction, Relation approach, Hierarchical approach, Network

approach.

UNIT II (8 Hours)

Relational approach: Relational Data Structure, Relation domain, attributes, keys, Relational Algebra:

Introduction, Traditional set operation. Attribute names for derived relations, special relational

operations.

UNIT III (8 Hours)

Embedded SQL: Introduction – operations not involving cursors – Dynamic statements Query by

example – Retrieval operations, built in-functions, update operation, QBE Dictionary. Normalization:

Functional dependency, first, second, third normal forms, relations with more than one candidate key,

good & bad decomposition.

UNIT IV (8 Hours)

Hierarchical Approach: IMS data structure, physical database, database description, and

hierarchical sequences external levels of IMS: Logical databases, the program communication

block. IMS data Manipulation: Defining the program communication block: DL/I examples.

UNIT V (8 Hours)

Network Approach: Architecture of DBTG system, DBTG data structure; the set construct,

singular sets, sample schema, the external level DBTG – DBTG data manipulation.

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TEXT BOOK

1. An Introduction to database systems, C.J.Date, Addison Wesley, New York, 2005.


1. An Introduction to database system by Bipin C Desai, Galgotia Publications, New Delhi, 2004.

2. Database system concepts, Korthi, H.F. Sillberschatz, A, Mc. GrawHill Book Company,

New York, 2004.

3. Database system concepts, Sillberschatz, Abraham, Korthi, Henry F. Mc. GrawHill

Book Company, New York, 2004

9

LIST OF PRACTICALS


1. Work out the comparison operators and view the result using employee table.

2. Work out the Logical operators and view the results using employee table.

3. Work out the sorting order and Add text to the data value for the employee table.

4. Student Record

(a) Create a table “Student” with the fields sno, rollno, marks of 5 subjects – Core and Allied

paper.

Insert 15 records into the table.

Display the structure of the table.

Display all the fields from the “Student “ table.

Display names and marks in three subjects.

(b) Create a table “Student” with the fields sno, rollno, marks of 5 subjects – Core and Allied

paper.


Insert “Total” and “Average” fields into the Student table.

Find the total and average marks of each student.

Insert values into the “Total” and “Average” fields by using arithmetic operators

(c) Create a table “student” with the fields sno, rollno, marks of 5 subjects – Core and Allied

paper.


Find the total number of records in the table.

Find the maximum total obtained by the students only in core and allied paper.

Find the minimum marks in each subjects.

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(d) Create a table “Student” with the fields sno, roll no, marks of 5 subjects – Core

and Allied paper.


Display the records of students who scored above 80 in all subjects.

Display student name scoring above 80 marks in any one of the subjects and whose age is

18.

Display the records of student marks in ascending and descending order.

Display students scoring above 80 marks in any one of the subjects.

5. COURSE TABLE

(a) Create a course table with the fields Sno, Name, Course, Duration, Marks,

Percentage, Residence.

Insert into “Course” table 10 records.

Select the name of students whose course is B.Com (CA).

Display all the details of the student whose cost exceeds 15,000.

Display the students details who resides at Coimbatore and Ooty.

(b) Create a course table with the fields Sno, Name, Course,

Duration, Marks, Percentage, Residence.


Display the details of the student who undergo MBA courses.

Display the names of the student whose name starts with character----- ‘C’.

(c) Create a course table with the fields Sno, Name, Course,

Duration, Marks, Percentage, Residence.


Display the structure of the table.

Count and display the number of students whose course is MCA.

6. EMPLOYEE RECORD

(a) Create a table “ Employee” with fields Name, Department, Basic Pay, Designation,

Date of Joining, Date of Retirement, Address and City.

Insert 10 records.

Display all the records.

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Select the records of employees getting basic pay more than 5000.

Display the records of employees who are situated in “Coimbatore”.

(b) A table “ Employee” with fields Name, Department, Basic Pay, Designation, Date of

Joining, Date of Retirement, Address and City.

Insert 10 records Create.

Get the Name, Department and Date of Joining of employees whose Basic pay is not

equal to 3000.

Calculate the total of basic pay.

(c) Create a table “ Employee” with fields Name, Department, Basic Pay, Designation, Date of


Insert 10 records.

Get the records of employees who are situated in “ Chennai” and whose basic pay is more

than 5000.

Calculate average basic pay.

Select the number of persons having distinct salary.

(d) Create a table “ Employee” with fields Name, Department, Basic Pay, Designation, Date of


Insert 10 records.

Display the number of records of employees who are in Accounts Department and have

joined in 2000.

Display Name, Department, Date of Joining of employees of a particular department sort

by name in ascending order.

Display the Name, Date of joining of employees and basic pay who joined from 2003 to

2005.

Create a table “ Employee” with fields Name, Department, Basic Pay, Designation, Date of


Insert 10 records.

Display the records of employees who are in “Accounts” or “Sales” or “Production”

departments using “in “ clause.

Get the details of employees in production departments and who have joined in 2000.

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7. ROUTE CHART

(a) Create a table Route chart having the fields Route id number, route no, origin,

destination, fare, distance, capacity and code and enter 10 records.

Select a particular where origin is Coimbatore.

Select all vehicles with capacity > 10.

(b) Create a table Route chart having the fields Route id number, route no, origin,


Rename the table route chart 3 to route chart 4.

Delete a particular record where origin is “ Coimbatore” and

destination is “Chennai”.

(c) Create a table Route chart having the fields Route id number, route no, origin,


Change the destination for a particular record.

Display only those records that originate in “ Coimbatore “ and terminate in “Chennai”.

(d) Create a table Route chart having the fields Route id number, routeno, origin,


Update the table to set the distance between “Coimbatore” and “Chennai” to be 450.

Display only those rows whose origin begins with ‘ C ‘.

8. STOCK RECORD

(a) Create two tables order list 1 and order list 2 with fields pno, supplier, part name,

quantity and city and enter 10 records in each table.

Select the part field in both tables using “Union” without

eliminating duplicate and with duplicate.

Select all the parts from table2 which are not present in table1.

(b) Create two tables order list 1 and order list 2 with fields pno, supplier, part name,

quantity and city and enter 10 records in each table.

Select the common part name from the two tables.

Update table1 by setting the quantity to 500 where pno and city are 5 and Chennai

respectively.

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Delete the record of a supplier “Menaka and Co” since he has discontinued

His business.

9. Work out the Number and Number Group Functions.

10. Work out the Count and Date Function.

11. Work out the Character Functions.

12. PRIMARY AND FOREIGN KEY:

a. Create a table category _ header with the following fields.

� Cat_ code primary key

� Cat_ desc.

b. Create a table route_ header with the following fields.

� Route_ id primary key

� Route_ no

� Cat_ code foreign key.

� Origin

� Distance

� Capacity

c. Create a table place _ header with the following fields.

� Place _ id primary key.

� Place _ name

� Place _ address

� Bus _ station.

d. Create a table fleet _ header with the following fields.

� Fleet_ id primary key.

� Day

� Route_ id foreign key.

� Cat _ code foreign key.

e. Create a table route _ detail with the following fields.


� Place_ id foreign key.

� Nonstop

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f. Create a table ticket _ header with the following fields.

� Fleet _ header foreign key.

� Ticket _ no primary key.

� DOI

� DOT

� Time_ travel.

� Board _ place

� Origin

� Destination

� Adults.

� Children.

� Total fare.


g. Create a table ticket _ detail with the following fields.

• Ticket _ no foreign key.

• Name

• Sex.

• Age.

• Fare

Display the date two months after the date of issue of the ticket.

Display the last date of the month in the date of travel.

Display the months between the dates of travel from the date of issue.

h..Display the next occurrence of ‘Friday’ to the date of Travel.

Display the date 31 days from the day.

Display the date 60 days before the day.

i. Convert the first letter of name into capitals.

Convert the names into the uppercase.

Convert the names into the lowercase.

j. Display the first three characters of the place name where the name is Bangalore.

Display the last three characters of the place name where the name is Hyderabad.

Display only those place names that begin with ‘m’ and replace them with ‘v’.

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k. Give the average of the total fare.

Who has paid the highest fare?

Which bus runs for the minimum distance?

Give the total collection of the fare.

l.. Generate a report

BUS RESERVATION SYSTEM TICKET PRINTING

Ticket_no Name Age Sex Fare

101 Deepa

Steffi

24

9

F

F

45

22

Sum 67

102 Ramesh

Seetha

28

28

M

F

45

45

Sum 90

m. Generate a report

ROUTE IDENTIFICATION SYSTEM ROUTES

Route _ id Cat _ code Origin Destination

1 1 Chennai Cochin

2 1 Chennai Bangalore

3 2 Chennai Cochin

4 2 Chennai Bangalore

5 1 Bangalore Chennai

6 1 Cochin Chennai

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SEMESTER 1I

PAPER 4

FINANCIAL ACCOUNTING II


Objective:

To introduce the accounting procedure applicable to various forms of business.

UNIT I (15 Hours)

Hire purchase system-Meaning- Features-Distinguish between hire purchases and

installment system-Accounting treatment for hire purchase system-Model journal entries-

Calculation of interest-Default and repossession-Hire purchase trading account-Debtors

and stock and debtors system-Installment purchase system-Meaning-Accounting

treatment.

UNIT II (30 Hours)

Partnership accounts-Features-Partnership deed-Necessary adjustment in accounts-

Admission of a partner-Calculation of new profit sharing ratio-Calculation of sacrificing

ratio-Treatment of goodwill-Methods of valuation of goodwill-Treatment of goodwill on

admission of a partner-Conversion of sole proprietor business into partnership-

Retirement of a partner-Calculation of gaining ratio-Treatment of goodwill-Revaluation

of assets and liabilities.

UNIT III (25 Hours)

Dissolution of firm-Modes of dissolution-Settlement of accounts-Accounting treatment-

Piecemeal distribution-Insolvency of a partner-Garner Vs Murray.

UNIT IV (40 Hours)

Branch accounting-Meaning-Object-Types of branches-Dependent branches-Accounting

treatment in respect of dependent branches-Debtors system-Stock and debtor system-

Final accounts system-Independent branches-Incorporation of branch trial balance in

head office books.

UNIT V (10 Hours)

Departmental accounting -Meaning need for departmental accounting-Methods and

techniques of accounting-Inter departmental transfers-Fire Insurance claim-Stock

Insurance-Loss of profit Insurance.

17

TEXT BOOK

Advanced Accountancy, S.P.Jain and K.L.Narang, Kalyani Pulications, New Delhi, 2008.

BOOKS FOR REFEREANCE:

1.Advanced Accountancy, R.L.Gupta, Sultand Chand & Sons, New Delhi, 2006.

2. Advanced Accountancy, Basu and Das, Himalaya Pulication, New Delhi, 2006.

3. Advanced Accountancy, Pc.Tulsian, Tata Mcgraw Hill Publishing Co., Ltd, 2007.

4. Advanced Accountancy, M.C.Shukla, T.S.Grewal, S.C.Gupta, Sultan Chand & Sons, New

Delhi, 2008.

18

SEMESTER III

PAPER 5

BANKING LAW AND PRACTICE


Objective:

To enable the students to understand the law and practice of banking.

Contents:

UNIT I (10 Hours)

Banking system in India -An outline of the banking structure in India viz RBI- SBI –

Commercial Banks - Functions - Changing role of commercial banks – Cooperative

Banks.

UNIT II (18 Hours)

Contract between banker and customer – Relationship between banker and customer – Rights

and obligations – Opening of a new account – Savings – Current and fixed deposits –

Recurring deposits - Pass book – Types of customers-Minors – Married women – Trustees,

executors and administrators – Joint account – Attorney – Partnership – Joint stock companies.

UNIT III (18 Hours)

Cheques - Definition – Legal elements – Features – Crossing – Endorsements - Payment and

collection of cheques - Payment in due course – Precautions to be taken by the paying banker –

Protection given – Collecting banker as agent – Holder for value – Negligence – Conversion –

Protection given to collecting banker – Duties of collecting banker.

UNIT IV (24 Hours)

Loans and advances-Forms of loans – Principles of lending – Secured and unsecured loans-

Secured advances – Pledge – Hypothecation – Mortgage – Rights and duties of mortgager-

Type of Securities- Goods – Documents of title to goods – Securities of joint stock companies

– Insurance policies – Real Estate – Book Debts.

UNIT V (30 Hours)

Electronic Banking Services – Benefits – Risk management for E-Banking- Internet banking –

Major issues – Indian scenario – Electronic money – Categories –Mode of issue and

implications – Mobile banking – Features – Security issues – Telephone banking – Features –

Facilities – Electronic Funds Transfer (EFT) system – Electronic Clearing service (ECS) –

Electronic payment system –Process - Payment methods - ATM – Credit cards – Debit cards –

Smart cards – Features – Types - Recent Trends in Banking Services.

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TEXTBOOK:

1. Banking Law and Practice , P.N. Varshney, Sultan Chand & Sons, New Delhi,

2008.


1. Banking Law and Practice, E. Gordon, K.Natarajan, Himalaya Publishing House, New

Delhi, 2008.

2. Banking Law and Practice, S.S. Gulshan and Gulshan K.Kapoor, S.Chand and Company

Ltd., New Delhi, 2007.

3. Banking and Financial System, Dr. K. Nirmala Prasad, J, Chandradass, Himalaya

Publishing House, Bombay, 2004.

4. Banking theory & Practice, Shekar & Shekar, Vikas Publishing House Pvt. Ltd.,

New Delhi, 2004.

5. Banking Theory law and practice, Dr s Gurusamy, Vijay Nicole Imprints Pvt ltd,

Chennai, first edition 2007.

20

SEMESTER III

PAPER 6

PROGRAMMING LANGUAGE C AND C++

(Hours of Instructions per week: 6)

Objective:

To gain practical knowledge on Object Oriented Programming.

Contents:

UNIT 1 (25 Hours)

Introduction to C, Constants, Variables and Data types operators, expressions,

Input/output statement decisions making and branching – If statement, Conditional

operator, switch, go to statement, Looping statement – While, Do and For

statement. Arrays – One dimensional, two and multidimensional array handling of

character Strings – Declaring and Initializing string variables, string handling

functions- Defined functions, category of function, recursion

UNIT II (24 Hours)

Structures – Definition, Initialization, Arrays of structure and function, Unions,

pointers – Declaring and initializing, accessing the address of variable. Pointer

increment and scale factor, pointer using arrays and function, pointer and structure,

pointer on pointer. File management in C – Defining, opening, closing a file, File

operations, error handling during I/O operators, Random access to file, command

line argument.

UNIT III (26 Hours)

Dynamic memory allocation, Linked list concepts, Types of linked list, advantages

of linked list, Macro substitution. Object oriented programming concepts – Class,

objects, abstraction, encapsulation, Inheritance, Polymorphism, Data types,

operators, I/O statements, control and looping statements

UNIT IV (25 Hours)

Arrays, Function – Call by value, call by reference - Pointers – Pointer expression,

pointer and function structure, union, structure pointers, array of objects, pointer

to objects, this pointer, pointer to class. Class and objects – Class structure-

Nested class, objects and functions, constructor, destructor, virtual function, friend

function and Inline function

UNIT V (20 Hours)

Overloading – Function, operator, constructor, operator overloading using function

and special operator, Inheritance –Single and multiple base classes. Protected

members, constructor and destructor. Abstract base class. File I/O, I/O stream,

Formatted I/O function, Random access array based I/O function, Dynamic array

Linked list class, Double linked list.

21

TEXTBOOKS:

1. “Programming in Ansi C” E.Balaguruswamy, Tata McGraw Hill publishing company Ltd,

New Delhi 2008.

2. “Object Oriented programming in Microsoft C++” Robert Lahore, Golgotia Publications

Pvt Ltd, New Delhi 2004.


1. “Object oriented programming with C++”, E.Balaguruswamy, Tata McGraw Hill,

New Delhi 2008.

2. “Let us C”, Yashvant P.Kanettar, PBC Publications, New Delhi, 2005.

22

SEMESTER III

PAPER 7

COMPUTING LAB II (C AND C++)


LIST OF PRACTICALS

1. Program using decision making and branching statements.

2. Programs using arrays.

3. Programs using Strings.

4. Program using user defined strings.

5. Program using structure and unions.

6. Program using pointers

7. Program using File I/O Operations

8. Program using Dynamic Memory allocation

9. Program using Linked List

10. Program using Preprocessor

11. I/o and looping statement

12. Program using function pointers

13. Program using classes and objects

14. Program using Constructors and Destructors

15. Program using function and operator overloading

16. Program using Friend function and Virtual function

17. Program using Inheritance

18. Program using File I/O Stream

19. Program using Dynamic array

20. Program using Doubly Linked List

23

SEMESTER III

PAPER 8

COST ACCOUNTING


Objective:

To enable the students to understand the costing principles and their application to

Various industries.

Contents:

UNITI (20Hours)

Cost Accounting –Definition-Advantages-Cost Accounting and Financial accounting -

Cost center- Classification Of Cost –Elements of Cost - Preparation Of Cost Sheet-

Tender or Quotation – Installation of a Costing System.

UNIT II (25Hours)

Accounting and control of Material cost-Issue of materials-Methods of pricing of

material issues: FIFO – LIFO –Simple and Weighted average - Pricing of returns.

Inventory control – Concepts and techniques- Fixation of stock levels-EOQ,ABC

analysis, VED Analysis- Perpetual and periodic inventory system- Material losses and

their treatment.

UNIT III (25 Hours)

Accounting and control of Labour cost- Types of labour – Personnel department -

Methods of remuneration – Time wage system – Piece rate system – Halsey plan –Rowan

plan –Other incentive scheme -Idle time-over time- Job evaluation – Merit rating –

Overheads-Classification of overheads-Basis of charging –Allocation –Apportionment –

Absorption of overheads to production department – Methods – Re-apportionment of

service department expenses.

UNIT IV (25 Hours)

Methods of costing –Process costing –Treatment of normal and abnormal loss-

Inter process profit – Joint products and by products costing – Job costing – Contract

costing

– Treatment of notional profit.

UNIT V (25 Hours)

Unit costing –Operating costing- Service costing – Batch costing (simple

Problems only) – Current trends in costing: Activity based costing –Target

Costing, total quality management, strategic cost management (theory only).

24

TEXTBOOK:

1. Cost Accounting Principles, Jain and Narang, Kalyani publishers, New Delhi, 2007.


1. Cost Accounting Methods, Iyengar. S.P. Sultan Chand Sons, 2004.

2. Cost Accounting, Agarwal, Sahitya Bhawan, Agra, 2004.

3. Cost Accounting, R.S.N. Pillai, & V. Bagavathi - S.Chand & Co., Ltd., 2007.

4. Practical Costing, B.S.Khanna, I.M.Pandey, C.K.Ahuja, S.C.L.Batta – S.Chand &

Co. Ltd, New Delhi, 2004.

5. Cost Accounting Managerial Empasis, C.T. Horngren, George Foster, M, Datar,

Prentice Hall of India Pvt. Ltd, New Delhi, 2004.

25

SEMESTER IV

PAPER 9

PRINCIPLES OF MANAGEMENT


Objective:

To enable the students to understand the basic principles of management

Contents:

UNIT I (20 Hours)

Introduction –Concept –Nature-Process and significance of management-managerial

roles (Mintzberg) –An overview of functional areas of management-Development of

management thought-Classical and neo-classical system –Contingency approaches.

UNIT II (25 Hours)

Planning – Concept-Process and Types- Decision making-concept and process-bounded

rationality –Management by objectives-corporate planning- Environment analysis and

diagnosis-Strategy formulation.

UNIT III (25 Hours)

Organizing –Concept-Nature-Process and significance-Authority and responsibility

relationship-Centralization and Decentralization –Departmentation –Organization

structure – Forms and contingency factors.

UNIT IV (25 Hours)

Motivating and leading people at work –Motivation –Concept –Theories –Maslow –

Herzberg, McGregor and Ouchi-Financial and non-financial incentives-Leadership –

Concept and leadership style-leadership theories (Tannenbaum and schmidt); Likert

system management- Communication-Nature-Process- Network and Barriers –Effective

communication.

UNIT V (25 Hours)

Managerial control-Concept and process –Effective control system – techniques of

control – Traditional and modern –Coordination –Nature –Objectives-Need-Management

of change –Concept –Nature and process of planned change-Resistance to change –

Emerging horizons of management in a changing environment.

26

TEXT BOOK:

1. Principles and Practice of Management, T.N.Chabra, Dhanpat Rai Co.

Pvt, Ltd., New Delhi, 2006.


1. Business Organisation and Management by Acharya and Govekar,

Himalaya Publishing House, Bombay, 2004.

2. Business Administration, Saxena, Himalaya Publishing House,

Mumbai, 2005.

3. Principles of Management, Koontz and O.Donnell , McGraw Hill

Book, New Yark, 2004.

4. Principles of Business Management, S.A.Sherlakar, V.s.Sherlakar,

Himalaya Publishing House, Mumbai, 2005.

5. Principles of Management, Dinkar Pagare, Sultanchand & Sons,

New Delhi, 2005.

27

SEMESTER IV

PAPER 10

MANAGEMENT INFORMATION SYSTEM


Objective:

To familiarize the concept of information systems and its applications in

business.

Contents:

UNIT I (20 Hours)

Fundamentals of information systems: System concepts – Types of system, system

approach- Relevance of modern organization – Data Vs Information. The

Management of Information Systems: Information Resource Management –

Managing information services – Planning and implementing information system &

controlling information system.

UNIT II ( 25 Hours)

Managerial overview: Computer hardware & Trends in computer hardware &

Computer peripherals. Management overview: Computer software – System

software : OS, DAMS, OOPS – Application software – Spread sheet – Graphical

packages.

UNIT III (25 Hours)

Information systems in Business and Management: Transaction Processing System

– Information Repeating and Executive information system – DSS – AL & Expert

system.

UNIT IV (25Hours)

Managerial overview. Role of Communication & Office Automation: Trends in

communication- Tele communications alternatives – DTP- Image processing –

Electronic communication system – Electronic meeting system.

UNIT V (25 Hours)

Technology of Information systems – Database management systems – Object

Oriented Technology (OOT): Conceptual Presentation – Client Server Architecture

– Networks – Business Process Re-engineering (BRP).

28

TEXT BOOK:

1 Management Information System, C.S.V.Murthy, Himalaya Publishing House,

New Delhi, 2008.


1. Management Information System., Aman jindal, Himalaya Publishing House,

New Delhi,2007.

2. Management Information System, W.S.Jawadekear, Tata Mc Graw Hill,

New Delhi, 2006.

3. Management Information System, Lucas, Tata Mc Graw Hill, New Delhi, 2006

29

SEMESTER IV

PAPER 11

COMPUTING LAB III – TALLY


LIST OF PRACTICALS

1. Creation of new Company-Creating groups and ledger types

2 Creation of Accounting Voucher.

3. Entering transactions in Day Books.

4. Creation of Stock Groups and Categories.

5 Inventory Voucher Creation.

6. Accounting Voucher with Inventory details.

7. Creation of Inventory Masters.

7. Purchase and sale of stock items subject to VAT

8. Preparation of Tax Invoice.

9. Computation of VAT.

10. Voucher class for different VAT rate items.

11. Purchase and sale with ‘new reference’,’against reference’.

12. Displaying order position – Re-order status Report

12. Setting and enforcing credit limit and display of outstandings.

13. Display of Profit and Loss Account, Balance Sheet, Inventory Reports and Stock Summary.

Minimum of 30 Exercises is expected out of the listed concepts.

30

SEMESTER 1V

PAPER 12

CORPORATE ACCOUNTING


Objective:

To enable the students to learn the techniques of corporate account and to determine the

value of shares.

UNIT I (25 Hours)

Introduction: Company – Meaning, features- kinds of companies-Preparation of accounts

as per companies Act provisions. Statutory books- Books of Accounts - Share capital –

Issue of shares and debentures – forfeiture and reissue of shares – underwriting of shares

and debentures.

UNIT II (20Hours)

Redemption of preference shares and debentures-Acquisition of business-Profit prior to

incorporation.

UNIT III (25Hours)

Preparation of company final accounts- With reference to part II schedule VI of Indian

companies Act-Computation of managerial remuneration-disposal of Profit.

UNIT IV (20Hours)

Accounting regarding External Reconstruction - Amalgamation and Absorption.

UNIT V (30Hours)

Accounting regarding Alteration of share capital and Internal Reconstruction -Procedure

for reduction of Share capital-Buy back of shares.

TEXTBOOK

1.Advanced Accountancy, Jain & Narang, Kalyani publishers, New Delhi, 2008.

BOOK OF REFERENCE

1.Advanced Accountancy, R.L.Gupta, Sultan Chand & Sons, Delhi, 2006.

2. Advanced Accounting-S.P.Iyengar, Sultan Chand & Sons, Delhi, 2006.

3.Advanced Accounts, P.C.Tulsan, Tata McGraw Hill, Publishing Company ltd, New Delhi,2007.

4.Advanced Accountancy, Arulanandham, K.S.Ramani, Himalaya Publishing House, New

Delhi2004.

5.Corporate Accounting S.N.Maheswari & K.Durai Pandian, Vikas Publishing House, Pvt.Ltd,

New Delhi, 2004.

6.Corporate Accounting, T.S.Reddy and A.Murthy Margham publication, Chennai-2008.

31

SEMESTER V

PAPER 13

MARKETING


Objective:

To educate the students on marketing functions and its practices.

Contents:

UNIT I (15 Hours)

Introduction: Nature and scope of Marketing; Importance of Marketing as a

business function and in the economy – Marketing concepts; traditional and modern – Selling

Vs. Marketing – Marketing Mix: Marketing environment – Marketing functions – Consumer

Behaviors and market segmentation.

UNIT II (15 Hours)

Product: Concept of product – Consumer and Industrial goods – Product Planning and

development; Packaging –role and functions; Brand name and trade mark; After Sale Service

– Product life cycle – Concept – Pricing – Importance of Price in marketing mix; Factors

affecting price of a product/Service – Discounts and rebates.

UNIT III (15 Hours)

Distribution Channels and Physical distribution; Distribution Channels: Concept and

Role – Types of distribution channels – Factors affecting choice of a distribution channel –

Retailer and Wholesaler.

UNIT IV (15 Hours)

Promotion – Methods of promotion Optimum Promotion mix – Advertising Media –

their relative merits and limitations – Characteristics of effective advertisement – Personal

selling – Selling as a Career – Classification of a Successful Sales person – Functions of

Salesman – Marketing Research.

UNIT V (20 Hours)

Marketing of Agricultural products – Peculiarities of Agricultural products –

Problems in Agricultural Marketing – Local Markets – Terminal Markets – Regulated

Market – Organised Commodity Markets – Meaning – Functions – Objects – Trading on

Commodity exchange – Speculative dealings – Hedging – Regulation of commodity

exchange in India.

32

TEXTBOOK:

1. Marketing, Rajan Nair, Sultan Chand & Sons, New Delhi, 2007..


1. Marketing Management ,Kotlar, P. Prentice Hall of India. P. Ltd., New Delhi, 2004.

2. Marketing , Memoria, C.B. Himalaya Publishing House, New Delhi, 2004.

3. Modern Marketing ,Sherlekhar, Himalaya Publishing House, Bombay, 2004.

4. Modern Marketing, R S N Pillai and Bhagavathi , Sultan chand and sons , New Delhi,.2006.

5. Fundamentals of Business Organization and Management, Y.K.Bhushan, Sultan chand and

sons, New Delhi .2006.

33

SEMESTER V

PAPER 14

PRINCIPLES OF TAXATION


Objective:

To acquainting the students with the taxation aspects in India.

Contents:

UNIT I (15 Hours)

Tax – Definition and general characteristic – Direct and Indirect taxes – Comparison –

Merit and demerit of direct and indirect taxes – Proportional and regressive taxation –

Canons of taxation – shifting and incidence of taxation on production, distribution and

consumption.

UNIT II (15 Hours)

The Income tax Act – Definition of income – Assessment year – Previous year –Assessee –

Assesse in default –Scope of income – charge of tax – Residential status – Income which do

not form part total income.

UNIT III (25 Hours)

Head of income salaries – Income from House property – Computation of salaries and

income from house properties – Rates of taxes for individual –Rebate of tax for savings.

UNIT IV (25 Hours)

Profits and gains of business or profession – Meaning of business or profession –

Computation of profit and gains of business or profession of an individual – Expenses

expressly allowed – Expenses expressly disallowed.

UNIT V (20 Hours)

Computation of capital gains –Income from other source- Deduction to be made in

computing total income – Set off and carry forward of losses.

34

TEXTBOOK:

1. Public Finance, Dr.B.P.Tyagi,Jai Prakash Nath&co,Meerut(U.P) 2006.

2. Income Tax Law and Practice, Gaur and Narang, 1999, Kalyani Publishers, New Delhi,

2007


1. Public Finance, Dr.R.K.Lekhi, Kalyani Publishers, Ludhiana, New Delhi, 2007.

2. Business Taxation, Dinker Pagare, Sultan Chand and Sons, New Delhi, 2007

3. Principles of Taxation, Dr.R.K.Lekhi, Kalyani Publishers, Ludhiana, New Delhi, 2007.

4. Income Tax Law and Practice, Dinker Palate, Sultan Chand & Sons, New Delhi, 2007.

5. Direct Taxes Law & Practice, Vinod Singhania, Taxmann’s Publications, New Delhi, 2007.

6. Income Tax Law and Accounts, Dr. C. Mehrotra, Sahitya Bhavan, Agra, 2007.

35

SEMESTER V

PAPER 15

SOFTWARE DEVELOPMENT WITH VISUAL BASIC


Objective:

To provide knowledge in programming.

Contents:

UNIT I (20 hours)

VB fundamentals: Getting started-the visual basic environment-Customizing a Form.

First step in programming: The code window, variables, data tpes, constants, strings, numbers,

statements in visual Basic: The comment and end statement.

UNIT II (20 hours)

First steps in building the user intetrface: The toolbox-creating controls-the name

property-properties of command Button-Simple event procedures for command buttons-access

keys-image controls-textboxes-Labels-Navigating between controls-Message boxes-the grid-

picture box-rich text box.

UNIT III (20 hours)

Organising information via controls: controls arrays-list and combo boxes-Flex gird

controls. Controlling program flow: determinant loops –Indeterminate loops-making decisions-

select case-nested if then’s –The GO TO statement.

UNIT IV (20 hours)

Built in functions: string functions –Numeric functions-Date and time functions- Financial

functions. Functions and procedures: Function procedures and sub procedures.

UNITV (20 hours)

The toolbox revisited: frames –option buttons-check boxes scrollbars-timers - Microsoft

windows common controls 6.0: image list control- list view control –Progress bar control- text

slider control-status bar control –Menus-MDI forms- Database concept

36

TEXTBOOK:

1. Visual Basic 6.0 PROGRAMMING BLACK BOOK – Holzner, Steven, Dream Tech

Press, New Delhi, 2000.


1. Using Visual Basic 6.0 – Siler, Brian, Spotts, Jeff, Prentice Hall of India, New Delhi,

2004.

2. Professional Visual Basic 6: - the 2003 programmer’s Resources, Ablan, Jerry,

Claudio, Fabio, and Shroff publishers, Mumbai, 2004.

37

SEMESTER V

PAPER 16

COMPUTING LAB IV (VISUAL BASIC)


LIST OF PRACTICALS:

1. 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.

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

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 a calculator.

10. Design a pay slip for an organization and create a database using SQL and ADO control.

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

animation.

12. Design a super market bill to display the sales invoice and create a database using ADO

controls.

13. Design a form to create a bank customer database using ADO control.

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

display the inventory control records.

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

organization.

Minimum of 35 Programs is expected out of the listed concepts

38

SEMESTER V

PAPER 17

MANAGEMENT ACCOUNTING


Objective: To help the students to understand the application of accounting techniques for

management

Contents:

UNIT I (20 Hours) Management accounting – Meaning, Nature, objectives, Scope and Functions of

management accounting –Relationship between cost, financial and management accounting

–Tools and Techniques of management accounting.

UNIT II (25 Hours) Financial statement: Meaning –Nature –Uses and limitations of financial statements-

Meaning and concept of financial analysis –Types of financial statement analysis-

Preparation of comparison and common size statement –Ratio analysis –Classification of

ratios-Analysis for Liquidity, Profitability, Solvency and Activity –Advantages of ratio

analysis – Limitations of accounting ratios.

UNIT III (25 Hours) Fund flow statement –Forecasting of funds requirement -Fund flow analysis -Cash flow

analysis- Cash flow statement.

UNIT IV (25 Hours) Marginal costing –Meaning-importance-Marginal costing and Absorption costing-Marginal

costing and Differential costing- Contribution-Cost Volume Profit Analysis- Break even

analysis-Managerial applications of Marginal costing - Standard costing and variance

analysis-Meaning of Standard cost and standard costing-Advantages and Limitations –

Variance analysis – Material; labour and overhead variances, Sales Variance- Causes of

Variance (Simple variances only).

UNIT V (25 Hours) Budget and budgetary control - Meaning and Objectives – Types of budgets-Fixed and

flexible budgeting; Zero-Based budgeting; performance budgeting – Control ratios –

Responsibility accounting.

39

TEXTBOOK:

1. Management Accounting, R.K Sharma, and Shashi K. Gupta, Sultan Chand & Sons,

New Delhi, 2008.


1. Management Accounting, S.B.Chowdhary, Kalyani Publishers, New Delhi, 2005

2. Management Accounting, Jawant Singh and Ralkej Paul, Kitab Mahal, 2002

3. Management Accounting, S. Kr. Paul, New Central Book Agency, New Delhi, 2004

4. Accounting for Management, S.K. Bhattacharya and John Bearden , Vikas Publishing House

Ltd., New Delhi, 2003.

5. Management Accounting, S.N Maheswari- Sultan Chand, New Delhi, 2007.

6. Management Accounting, R.S.N. Phillai, V.Bagavathi S, Chand & Co., Ltd., New Delhi,

2008.

40

SEMESTER VI

PAPER 18

FINANCIAL MANAGEMENT

(Hours of instructions per week: 5)

Objective:

To enable the students to understand the functions and techniques of Financial

Management.

Contents:

UNIT I (10 Hours)

Nature and scope of Financial Management – Objectives, importance-Relationship of

Finance with other business functions –Financial Decision –Functions of Finance

Manager- Organization of finance function- Role of financial controller – Financial

planning – objectives of Financial planning – Steps in Financial planning.

UNIT II (25 Hours)

Capital - Forms of capital sources – Capitalisation under and over capitalization, Capital

Structure –Importance-Factors- Theories on Capital Structure- cost of capital-Concept-

Significance-Computation of Cost of Capital- Leverages - Meaning – Operating,

Financial and Combined leverages – EBIT and EPS analysis.

UNIT III (25 Hours)

Capital budgeting – Importance – Methods – Pay back methods– Average rate of return,

Discounted cash flow techniques – NPV-IRR methods-Comparison of different

methods- Management of working of capital – Concept-Need – Kinds of working capital

– Determinants of working capital – Forecasting of working capital requirements-Sources

of working capital.

UNIT IV (20 Hours)

Management of cash - Motives for holding cash – Objectives – Factors determining

cash needs - Basic strategies- Management of Inventories –Purpose of holding

Inventory- Risk and cost – Techniques of inventory Management.

UNIT V (20 Hours)

Management of Receivables – Meaning – Cost of maintaining- Forecasting of

receivables -Dividend Policy – Dividend decision and valuation of firm –Dividend

theories –Types of dividend policy – Dividend policy in practice –Bonus Issue and

Rights Issue.

41

TEXT BOOK

1. Financial Management,R.K Sharma,.and Shashi K. Gupta, Sultan Chand & Sons, New Delhi

2008.


1. Financial Management, I.M. Pandy, Vikas Publishing House, New Delhi, 2008.

2. Financial Management, James C. Vanhorn, Prentice International, New Delhi, 2008.

3. Financial Management, M.Y. Khan and P.K. Jain, Tata Mc Grew, Hill of India (P) Ltd., New

Delhi, 2008.

4. Financial Management, S.N.Maheswari , Sultan Chand New Delhi,2008.

5. Financial Management and Policy, Bhalla , Anmol Publishers ,New Delhi 2008.

42

SEMESTER VI

PAPER 19

AUDITING


Objective:

To enable the students to understand the rules relating to audit of accounts contents

Contents:

UNIT I (15 Hours)

Auditing –Origin – Definition– Objects and scope – Qualities of an auditor –Classification

of audit- Statutory audit-Private Audit-Government audit- Annual audit – Balance sheet –

Interim audit EDP audit – Classes of audits according to the organizational structure of the

business- Basic concepts of information systems audit -Advantages and limitations.

UNIT II (20 Hours)

Preparation and procedure of audit - Scope of work to be determined – Knowledge about

Client’s business – Division of audit work – Audit programme – Audit files – Audit note

book – Working papers - Routine checking - Test checking -Internal control –

Characteristics, basic principles – Internal control and auditor - Internal check. –

Definition, objects, internal check and internal audit, fundamental principles - Advantages

– Internal check as regards to Cash, Purchases, sales and wages.

UNIT III (20 Hours)

Vouching - Meaning – Definition – Objects – Importance-Vouching of cash book,

purchases book – Sales book – Bills receivable book, bills payable book - Journal proper,

out standing assets and liabilities-Verification of assets and liabilities, verification and

valuation, Meaning – Objects - Verification of different types of assets – Stock –

Verification of liabilities – Auditors duty regarding verification and valuation.

UNIT IV (25 Hours)

Share capital and share transfer audit –Share capital –Application, allotment, calls-share

transfer audit-Auditor duty- Reserves - Classification of reserves –Reserve fund – Secret

reserves - Sinking fund – Provisions – Auditors duty.

UNIT V (20 Hours)

Law relating to auditors - Appointment of an auditor – Rights of an auditor – Duties of an

auditor – Liabilities of an auditor – Civil liability and Criminal liability – Liability of an

auditor to third parties-Auditors report-Importance of Auditors report for share holders –

Contents of auditors reports – Kinds of reports – Reporting aspects relating to Accounting

standards issued by the Institute of chartered Accountants of India -Standard Auditing

Principles (SAP).

43

TEXT BOOK:

1. Practical Auditing, B.N. Tandon, S.Chand & Co., New Delhi, 2008.


1. Auditing, Dr. T.R.Sharma, Sahitya Bhawan, New Delhi, 2007.

2. Auditing, Dingar pagare, S.Chand & Co., new Delhi, 2007.

3. Principles of Auditing , Saxana, Himalaya publishing house, New Delhi, 2007.

4. Fundamentals of Practical Auditing , Ravendarkumar and Verendar Sharma, 2007.

5. Auditing theory and Practice, Pradeepkumar, Beldev, Sachdeva, 2006.

44

SEMESTER VI

PAPER 20

BUSINESS COMMUNICATION

(Hours of Instruction Per week: 4)

Objective:

To develop written and oral communication skills and to acquire the art of writing business

reports.

Contents:

UNIT I (15 Hours)

Communication -Meaning - Objectives – Importance of Communication -Media-

communication process – Non-verbal aspects of communicating – Body language:

Kinesics, Proxemics, Para language- Effective listening- Principles of effective listening-

Factors affecting listening exercise, oral, written and video sessions. Barriers to

communication -Types of communication-modern techniques of communication –Fax, E-

Mail, video conferencing

UNIT II (15 Hours)

Business Correspondence - Need – Functions of a Business letter – Effective Business

letter- language and layout of business letters. Enquiries and replies – Orders and

execution-Credit and status Enquiries-Claims and adjustments – Collection letters – Sales

letters- Circular letters.

UNIT III (15 Hours)

Banking and insurance correspondence-Agency Correspondence-Import and Export

correspondence-Application for appointment-Drafting Resume-Public Relations letters-

Letters to the Editor.

UNIT IV (15 Hours)

Report writing – Principles governing the preparation of reports – Function of a Report –

Business report – Reports by individuals, Report by committees – Directors report

Drafting of Company Meeting Notices-Drafting of agenda and minutes of company

meetings.

UNIT V (20 Hours)

Oral Presentation: Principles of Oral Presentation, Factors affecting presentation, Sales

Presentation, training presentation, conducting surveys, speeches to motivate, effective

presentation skills. Writing essays on topics relating to commerce, Industry and Banking

etc.,

45

TEXT BOOK:

1. Essentials of Business Communication, Rajendra Pal & Korlahalli.J.S.

SultanChand & Sons, New Delhi 2008.


1. Effective Business English and Correspondence,Ramesh M.S. Patten Shetty, Sultan Chand &

Sons Delhi 2000.

2. Modern Business Correspondence, Nagamiah & Paul.

3. Business Correspondence And Report Writing, R.C. Sharma and Krishna Mohan, Tata

McGraw Hill Publishing House, New Delhi, 1998.

4. Essentials of Business Communication, Marry Ellen, Guffey South Western College Publishing

House, 1995.

5. Business Correspondence and Report Writing, Urmila Rai, S.M. Rai, Himalaya

Publishing House, New Delhi, 2001.

6. Business Communication Theory and application, Lesikar Pettit, A.I.T.B.s, Publishers and

distributors (Reg), 2001.

7. Effective Communication, Urmila Rai, S.M. Rai, Himalaya Publishing House, New Delhi, 2001.

46

SEMESTER VI

PAPER 21

COMPUTING LAB V (WEB DESIGNING)


Objective: To enable the students to do web designing using Internet.

Contents:

UNIT I (8 Hours)

Introduction to Internet-Resources of Internet-H/w and S/w requirements of Internet-

Internet Services Providers-Internet Services-Protocols-Concepts-Internet Clients and Internet

Servers.

UNIT II (8 Hours)

Introduction to HTML-Functions of HTML in web publishing-Basic structural

elements and their usage-Traditional text and formatting-Using tables for organization and

layout-Forms-Frames sets.

UNIT III (8 Hours)

Advanced layouts positioning with style sheets-Using images with HTML-Merging

Multimedia, controls and plug-ins with HTML-Using the HTML object Model and creating

dynamic HTML pages.

UNIT IV (8 H ours)

Scripting basics-client side image maps-introducing VB script-creating simple VB

scripts-using VB scripts for forms-using VB scripts with style sheets. Introduction to Java

script.

UNIT V (8 Hours)

Introduction to ASP-Active server objects-active server components-database

management with ASP. Emerging and alternate Web technologies-active x controls for the

www.xml.

47

TEXT BOOK:

1. Shelly Powers et al, “Dynamic Web Publishing”, Techmedia, New Delhi. 2001.


1. ASP 3.0 Programmers reference – Anderson Richard Dena uLt, Dan., Shroff Publishers &

Distributors, Mumbai, 2000.

2. ASP.Net. A Beginners Guide, Mercer Dave, Tata Mcgraw Hill Publishing, NewDelhi 2002.

3. ASP Net website programming problem – Design- Solution, Bellinasomarco Hoffman, Kevin,

Shroff Publishers & Distributors, Mumbai, 2002.

4. Introduction to HTML – Agarwala, Kamalesh. N Vyas, Om. Prakash, Kithab Mahal,

Allahabad, 2004.

5. Using HTML 4, XML, & Java1.2, Ladd, Eric O’Donnell, Jim, Prentice hall of India,

NewDelhi, 2003.

6. HTML - The complete reference – Powell Thomas .A Tata Mcgraw Hill Publishing,

NewDelhi 2000.

7. XML - The complete reference - Williamson, Heather, Tata Mcgraw Hill Publishing,

NewDelhi 2001.

8. XML –how to program 2001 Dietel, H.M, Dietel , P.J Addison Wesley longman, New Delhi

2001.

48

LIST OF PRACTICALS


1. Change the Background and Fore color for an application.

2. Create a document and link it with another document.

3. Prepare a mark statement for a student.

4. Preparation of personal details.

5. Image Gallery.

6. Program using ‘request’ and ‘response’ object.

7. Program using Cookies.

Minimum of 25 Programs is expected out of the listed concepts

49

SEMESTER VI

PAPER 22 E-Commerce


Objective:

To understand the methodology for online business dealings using E-Commerce

infrastructure and be familiar with mechanism for conducting business transactions

through electronic means.

Contents:

UNIT 1 (15 Hours)

E-Commerce: Introduction, meaning, advantages and disadvantages-Emergence of

Internet –Emergence of World Wide Web (WWW)-EDI-E-Commerce Opportunities for

Industries –E-Transition Challenges for Indian Corporates.Business Models for E-

Commerce: E-Bussiness model based on relationship of transaction parties-E-Business

model based on relationship of transaction types-Information Technology Act 2000-

Contents-Important concepts introduced in the Act-Positive aspects for corporate sector.

UNIT II (15 Hours)

E-Marketing: Meaning and Definition- Traditional Marketing Vs. E- Marketing –

Online Marketing- E- Advertising- Internet Marketing Trends- E-Branding- E- Supply

Chain Management.

UNIT III (15 Hours)

E- Payment System: Meaning- Digital Payment requirements- Digital Token based E-

Payment System – Classification of New Payment System – Properties of E- Cash-

Cheque payment system on Internet- Risk and E-Payment System- Designing E-

Payment System- Digital Signature.

UNIT IV (15 Hours)

E- Trading: SEBI- Guidelines- Procedure for Online Trading. Speculations- Kinds of

Speculators – Speculative Transactions-Exchange Trading: New Issue Market and

Stock Exchange- its relationship – Services or Functions of Stock Exchange-

Mechanics of floating New Issues. E- Banking: Meaning- Traditional Banking Vs. E-

Banking – Facets of E-Banking.

UNIT V (20 Hours)

Security in E- Commerce: Digital Signatures, Net Work Security, Data Encryption-

Secrete Keys and Public Keys- Mobile Commerce- Technologies for Mobile

Commerce- Intelligent Web Design – Requirements and setting Web site goals and

objectives.

50

TEXT BOOK

1. E- Commerce- A Managerial Perspective –, P.T. Joseph,Prentice- Hall of India,

New Delhi, 2005


1. Daniel Amor, E Business R(Evolution), Pearson Edude, New Delhi,2005.

2. Krishnamurthy, E-Commerce Management, Vikas Publishing House, New Delhi,

2005.

3. David Whiteley, E- Commerce: Stratergy, Technologies and Applications, Tata

Mc Graw Hill, New Delhi, 2005.

51

SEMESTER III

ANCILLARY II

PAPER 1

FINANCIAL MARKETS AND SERVICES –I


Objective:

To acquainting the students with the working of financial markets in India.

Contents:

UNIT I ( 25 Hours)

Financial system- Nature and role; Financial system and financial markets; financial

system and economic development; Indian Financial system- An overview.

UNIT (30 Hours)

Financial markets - Functions- Types - Money market and Capital market - Indian

Money Markets- Composition and structure –Acceptance houses, Discount houses

and Call Money market – Recent trends in Indian money market.

UNIT III (30Hours)

Capital market - Functions- Primary and Secondary market; Primary market- Role

and Functions; Methods of selling securities in primary market; New financial

instruments- Public issue- Pricing and marketing.

UNIT IV (30Hours)

Stock Exchanges- Functions and role; Listing procedure and legal requirements;

Bombay Stock Exchange, National Stock Exchange, Over The Counter Exchanges-

Methods of trading- Online trading: Functionaries on Stock Exchanges; Brokers,

sub- Brokers, Market makers, Jobbers, Portfolio Consultants, Institutional investors

and NRIs.

UNIT V (25Hours)

Investor’s protection – Role of Securities Exchange Board of India, Securities

Contract and Regulations Act: Main provisions.

52

TEXT BOOK:

1. Financial Markets and Services, E.Gordon and K.Natarajan, Himalaya Publising

House, New Delhi, 2008.


1. Indian Securities Market- Investors view point, Hooda.R.P. Excell Books, New Delhi,

2008.

2. Indian Financial System, Varshney.P.N.Sultan Chand & Sons, New Delhi, 2006.

3. Indian Financial System, Khan.M.Y, Tata McGraw Hill, New Delhi, 2008

4. Financial Markets and Institutions, Bhole.L.M. Tata McGraw Hill, New Delhi, 2009.

53

SEMESTER IV

ANCILLARY II

PAPER 2

FINACIAL MARKETS AND SERVICES II


Objective:

To acquainting the students with the working of financial markets in India.

Contents:

UNIT I (25 Hours)

Financial services-Significance-Features-Constituents of financial services-

Evolution of financial services in India-Function of financial service institutions-Regulating

authorities-Financial services in India.

UNIT II (25 Hours)

Merchant banking-Meaning-Origin-Scope of merchant banking activities.

Merchant Banker-Registration-Functions-Code of conduct for merchant bankers. Issue Manager-

SEBI guidelines on merchant banking-Credit ratting-Functions-Benefits-Credit Ratings Agencies

in India.

UNIT III (30 Hours)

Mutual fund-Evolution-Types of Mutual fund schemes-Advantages-Risk associated with

mutual fund-Net asset value-Growth of mutual funds-Mutual fund organization-Regulatory

aspects-Credit cards-Debit cards.

UNIT IV (30 Hours)

Leasing and hire purchase-Evolution-Features-Comparison-Advantages-Disadvantages-

Regulatory authority. Classification of lease-Lease market in India. Law on hire purchase-

Venture capital.

UNIT V (30 Hours)

Factoring-Evolution-Significance-Type-Advaantages-Disadvantages-Factoring in India.

Forfeiting-Meaning-Distinction between Factoring and forfeiting. Depository-Objectives-

Benefits-Activities depository process in India-SEBI (Depository and Participants) Regulation-

NSDL-CDSL.

54

TEXT BOOK:

1.Financial Markets and Services, E.Gordon and K.Natarajan, Himalaya Publishing House, New

Delhi, 2008.


1.Indian Securities Markets –Investors view point, Hooda.R.P.Excell Books, New Delhi, 2008.

2.Indian Financial System, Varshney.P.N.Sultan Chand & Sons, New Delhi, 2006.

3.Indian Financial System, Kahan.M.Y, Tata McGraw Hill, New Delhi, 2008.

4.Financial Markets and Institutions, Bhole.L.M, Tata McGraw Hill, New Delhi, 2009.

.

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