PERIYAR UNIVERSITY

Reaccredited with “A” Grade by the NAAC

PERIYAR PALKALAI NAGAR
SALEM – 636 011

DEGREE OF BACHELOR OF
ARTS

CHOICE BASED CREDIT SYSTEM

SYLLABUS FOR B.Com -CORPORATE SECRETERYSHIP

FOR THE STUDENTS ADMITTED FROM THE

ACADEMIC YEAR 2017 – 2018 ONWARDS

1
1. CONDITION FOR ADMISSION:
A candidate who has passed Higher Secondary Examination
of Government of Tamil Nadu or its equivalent shall be eligible for
admission to this course.

2. DURATION OF THE COURSE:

The course for the degree of Bachelor of Commerce (Corporate
Secretary ship) shall consist of three academic years divided into
six semesters.

3. COURSE OF STUDY:
The course of study shall comprise instruction in the following
subjects according to the syllabus and books prescribed from time
to time.
INSTITUTION

HOURS PER
SEMESTER

PRACTICAL
EXTERNAL

EXTERNAL
INTERNAL

CREDITS

CREDITS
(HOURS)

MARK/

MARKS

TOTAL

TOTAL
EXAM
WEEK
AL

SUBJECT

I Part I Tamil 6 3 25 75 100 3

Part-II English 6 3 25 75 100 3
Part-III Core paper I 5 3 25 75 100 5
Financial Accounting
Core Paper II Business 5 3 25 75 100 4
Management
Allied Paper I Managerial 6 3 25 75 100 5
Economics
Part IV Value Education
Manavala kalai-yoga 2 3 25 75 100 2
TOTAL 22
II Part-II- TAMIL II 6 3 25 75 100 3
Part-II – ENGLIGH II 6 3 25 75 100 3
Part-III-Core Paper-III 5 3 25 75 100 5
Financial Accounting-II
Elective Paper -I 5 3 25 75 100 4
Office Management
Allied Paper II 6 3 25 75 100 5
Marketing
Part IV 2 3 25 75 100 2
Environmental studies
TOTAL 22

2
III Part-III Core paper IV 6 3 25 75 100 4
Company Law-I
Core Paper V 6 3 25 75 100 5
Corporate Accounting-I
Core Paper VI 6 3 25 75 100 4
Commercial Law
Allied Paper III
Business Statistical 6 3 25 75 100 5
Methods
SBEC- I
Skill Based Subject I 2 3 25 75 100 2
Information Technology
in Business (Theory)
SBEC- II
Information Technology 6 3 25 75 100 2
in Business
(Practical)
NMEC -I 2 3 25 75 100 2
Financial Services
TOTAL 24
Part-III Core paper VII
IV Company Law-II 6 3 25 75 100 4
Core Paper VIII 6 3 25 75 100 5
Corporate Accounting-II
Core Paper IX 6 3 25 75 100 4
Industrial Law
Allied Paper IV
Business Statistical 6 3 25 75 100 5
Decision Techniques
SBEC III
Computer oriented 2 3 25 75 100 2
Accounts using Tally
(Theory)
SBEC IV
Computer oriented 6 3 40 60 100 2
Accounts using Tally
(Practical)
NMEC-II
Human Resource 2 3 25 75 100 2
Planning

TOTAL 24

3
 Core Paper X: Secretarial 5 3 25 75 100 4
V Practice-I
Core Paper XI: 6 3 25 75 100 4
Cost Accounting
Core Paper XII: 5 3 25 75 100 4
Financial Management
Core Paper XIII: 6 3 25 75 100 4
Income Tax Law and
Practice-I
ELECTIVE -II 6 3 25 75 100 5
Computer Application in
Business (Theory)
SBEC - V 6 3 40 60 100 2
Computer Application in
Business (Practical)
TOTAL 23
VI Core paper XIV: 5 3 25 75 100 4
Secretarial Practice –II
Core Paper: XV 6 3 25 75 100 4
Management Accounting
Core Paper: XVI: 5 3 25 75 100 4
Income Tax Law and
Practice-II
ELECTIVE- III 6 3 25 75 100 5
Computer Application in
Office (Theory)
SBEC VI 6 3 40 60 100 2
Computer Application in
Office (Practical)
Core Paper: XVII 6 - 100 5
Project Work
Extension Activities 1
TOTAL 25
3800 140 140

4
4. EXAMINATIONS:

The Theory examination shall be three hours duration for each

paper at the end of each semester. The candidate failing in any subject(s)
will be permitted to appear for each failed subjects in the subsequent
examination.

5. MAXIMUM DURATION OF THE COMPLETION OF THE UG

PROGRAMME:
The Maximum duration for the completion of UG programme shall
not exceed twelve semesters.

6. COMMENCEMENT OF THIS REGULATION:

These regulations shall take effect from the academic year 2017-
2018 i.e. for students who are to be admitted to the first year of the
course during the academic year 2017-2018 and thereafter.

7. TRANSITORY PROVISION:
Candidates who were admitted to the UG course of study before
2017-2018 shall be permitted to appear for the examinations under
those regulations for a period of three years i.e. up to and inclusive of the
examination of April/May 2022 thereafter they will be permitted to
appear for the examination only under the regulations then in force.

8. Passing Minimum:

The candidate shall be declared to have passed the examination if

the candidates secure not less than 40% marks in the internal & external
University examination in each theory paper & practical paper.

5
 CORE PAPER I

FINANCIAL ACCOUNTING

UNIT-I

Accounting Meaning and Definition- Accounting Concepts and

Conventions – Journal – Ledger- Subsidiary Books

UNIT-II

Trial Balance – Errors and Rectification- Bank Reconciliation

Statements

UNIT-III

Final Accounts of Sole- Trader

UNIT – IV

Bills of Exchange – Average Due Date – Account Current

UNIT – V

Single Entry System – Sale or Return

Note: Problem 80% and Theory 20% respectively

Text book and Recommended: (Add with existing text book)

Hari Prasad Reddy Y, Reddy T. S. Financial Accounting, Margham

Publications, Chennai

1. FINANCIAL ACCOUNTING R.L.Gupta and V.K.Gupta

Reference book:

1. FINANCIAL ACCOUNTING Parthasarathy & Santhanaraman

2. FINANCIAL ACCOUNTING S. parthasarathy & Dr. Jabarullah
3. FINANCIAL ACCOUNTING S.P.Jain & K.L.Nar

6
 CORE PAPER II

BUSINESS MANAGEMENT

UNIT-I

Management- Meaning- Evolution of Management Thought-

Contribution by F.W. Taylor, Henry Fayol- Management and
Administration

UNIT-II

Planning – Objectives – Importance- Types- Advantages and

Limitation – Plan- Policies – Procedures – Strategies – Programmes –
Budges – Decision making- Types of Decision making

UNIT-III

Organizing – Meaning- Types of Organization – Line- Line and

Staff- Functional Organization- Formal and Informal Organization-
Committees- Delegation and Decentralisation

UNIT – IV

Direction – Motivation – Communication – Leadership

UNIT – V

Co- ordination – Control

Text book: (Add with existing text book)

J. Jayasankar, Business Management, Margham Publications,

Chennai

1) Business Management Dinkar Pagare

2) Business Management C.B. Gupta
3) Principles of Management P.C.Tripathy and P.N.Reddy
REFERENCE BOOK:

1) Business Management L.M.Prasad

2) Management Harold Koontz and Heinz
ALLIED – PAPER I

7
 MANAGERIAL ECONOMICS
UNIT I:
Definition and Scope of Managerial Economics –
determination of demand – Importance of demand elasticity –
Techniques of demand forecasting

UNIT II:

Production law – Short term and Long term – Cost Output

relations – Price determination and Market Structure

UNIT III

Pricing Policy and Practices – Capital Budgeting –

Techniques of Capital Budgeting.

UNIT IV:

Macro aspects of economy – Concept and Measurement of

National Income – Business fluctuations – Meaning Phases and
Control of business fluctuations

UNIT V:

Economic Policy of Government of India – Industrial – Fiscal

– Monetary – Trade Polices (Outlines).

TEXT BOOKS:
1) Managerial Economics S.Sankaran
2) Managerial Economics Varshney and Maheswari
3) Managerial Economics Dr.Mrs.R.Cauvery

REFERENCE BOOK:
1) Managerial Economics Samuel C.Liebb
2) Managerial Economics evan J.Doughlas

8
 VALUE EDUCATION: YOGA
MANAVALAKALAI YOGA

UNIT-I Manavala kalai Yoga

1.1 Physical Structure – Three – Five limitations

1.2 Simplification Physical Exercises – Hans Exercise-Leg
Exercises – Breathing Exercises – Eye Exercises – Kapalapathi
1.3 Maharasanas 1-2 – Massages – Acu – puncture – Relaxation
1.4 Yogasanas – Padmasana – Vajrasanas – Chakrasanas
Patchimothasanas – Vakkarasanas – Salabasanas

UNIT-II Art of Nurturing the Life force and Mind

2.1 Maintaining the youthfulness – Posting the ageing process

2.2 Sex and Spirituality – Significance of sexual vital fluid -
Married life Chastity
2.3 Ten stages of mind
2.4 Mental frequency – Methods for concentration

UNIT-III Sublimation

3.1 Purpose and Philosophy of life

3.2 Introspection – analysis of Thought
3.3 Moralization of Desires
3.4 Neutralization of Anger
UNIT-IV Human Resources Management
4.1 Eradication of Worries
4.2 Benefits of Blessings
4.3 Greatness of Friendship
4.4 Individual peace and World Peace

UNIT-V Law of Nature

5.1 Unified force – cause and Effect system
5.2 Purity of Thought and Deed and Genetic center
5.3 Love and Compassion
5.4 Culture Education – Fivefold Culture

9
 SEMESTER II

CORE PAPER III

FINANCIAL ACCOUNTING II

UNIT-I
Hire Purchase System and Installment Purchase System

UNIT-II

Depreciation Accounting – Straight Line Method- Diminishing

Balance Method- Annuity Method – Depreciation or Sinking Fund
Method

UNIT-III

Branch Accounting

UNIT – IV

Departmental Accounts and Royalty Accounts

UNIT – V

Partnership Accounts – Admission – Retirement – Death of a

Partner

Note: Problem 80% and Theory 20% respectively

Text book and Recommended:

Hari Prasad Reddy Y, Reddy T. S. Financial Accounting, Margham

Publications, Chennai

Reference books:

1) S P Jain & K L Nair, Advanced Accounting, Kalyani

Publications
2) Financial Accounting Reddy and Murthy
3) Financial Accounting R.L.Gupta and V.K.Gupta

10
 Elective Paper I
OFFICE MANAGEMENT
UNIT I:
Meaning of office activities – Office functions – Office
Manager and his (functions) job – Office organization – Qualities of
office manager – Importance of office management
UNIT II
Office accommodations – Principles – Location of Office –
Office layout – Open and Private Offices – Office environment –
Office lighting, ventilation – Furniture – Noise and dust – Sanitary
requirements.

UNIT III

Office Systems and procedures – Functions and

responsibilities of systems and procedures department – Office
Manual – Office Services – Work measurement and control

UNIT IV

Office Forms: Design, Management and control of office

forms – Office stationery and supplies – Purchasing and managing
of office supplies – Continuous stationery – Modern
Communication methods & Equipments.
UNIT V

Office mail services – Handling of inward mail – Records

Management – Filling – Different methods of filing – Essential
features of good filing system – Indexing – Different methods of
indexing – their advantages and disadvantages.
TEXT BOOK:
1. Office Management P.K.Ghosh
2. Office Management R.K.Chopra

REFERENCE BOOK:
1. Office Management J.C.Denyer
11
 ALLIED PAPER – II
MARKETING
UNIT I
Definition – Types of markets – Marketing concept – Market
Segmentation – Functions of Marketing – Role of marketing in liberalized
economy – Features of world Trade Organization.
UNIT II:

Product Policy and product management – Product life cycle –

Introduction of a new product – product failure

UNIT III:

Pricing – Methods of Pricing – Pricing Strategies

UNIT IV:

Selection of Distribution channel – wholesaler – Middlemen and

user functions – elimination of middlemen in distributions

UNIT V:
Sales promotion – methods – Advertisement – Non-Product
advertisement – Personal Selling.

TEXT BOOK:

1) Principles of Modern Marketing R.S.N.Pillai and

V.Bagavathi

2) Marketing Rajan Nair and

Sanjith R.Nair

REFERENCE BOOK:

1) Marketing Management Philip Kotler

2) Marketing Management Memorial and Memoria
3) Fundamentals of Marketing William Stanton

12
 ENVIRONMENTAL STUDIES

UNIT-I
Environmental studies – A Multidisciplinary science
UNIT-II
Natural Resources – Classification of Natural resources – Forest
resources – Water resources – Mineral resources Food resources –
Energy resources – Land resources

UNIT-III

Ecosystem & Concepts

UNIT-IV

Biodiversity and its conservation, Biographical classification of

India, Values of Biodiversity

UNIT-V

Environmental pollution – Role the individuals in te prevention of

pollution, Pollution episodes

UNIT-VI

Social issues and the Environment Urbanization, Global

Warming

UNIT-VII
Human Population and the Environment, population growth and
variation among nations, Human health, human rights
UNIT-VIII

Field work visit to a local area to document environmental assets,

local polluted site, study of common plant, ecosystem

13
 SEMESTER-III
CORE PAPER IV
COMPANY LAW-I
UNIT-I
Company – Definition – characteristics of a company –
Advantages of Incorporation of a – Company Law Administration – Kinds
of Companies.

UNIT-II
Incorporation –Memorandum of Association – Contents –
Alteration of Memorandum of Association – Doctrine of ultra Virus –
Articles of Association – contents – Alteration of articles of Association –
Doctrine of Indoor Management.
UNIT-III

Prospectus – Contents of Prospectus – Statement in lieu of

prospectus – misstatement in Prospectus and its consequences –
Commencement of Business

UNIT-IV
Share Capital – Meaning – Kinds – alteration of capital –
Allotment of Share – Buyback of Shares of the same company.
UNIT-V
Members and Shareholders - who can become a Member – How
to become a Member – cessation of Membership – Rights and liabilities of
Members

TEXT BOOK:
1. Elements of company law N.D.Kapoor
2. Company Law Avter singh
3. Company law Abdul Gaffor and Thodathri

Reference Book:
1. Principles of Company Law M.C.Shukla and S.S.gulshan
2. A Guide to Company Law A.Ramiah
3. Lectures on Company Law S.M.Shah

14
 CORE PAPER V
CORPORATE ACCOUNTING-I
UNIT-I
Company Accounts- Shares – Definition- Types of Shares – Issue of
Shares – Calls – Calls in Advance and Arrears – Forfeiture and Reissue of
Shares – Over subscription and Pro-rata allotment

UNIT-II

Redemption of Preference Shares- Procedure for Fresh issue-

Purpose of fully paid up share- Debentures- Redemption of Debentures

UNIT-III

Profit Prior to Incorporation – Alteration of Share Capital (Internal

Reconstruction only)

UNIT – IV

Company Final Accounts (Company Act 2013- New Formats)

UNIT – V

Valuation of Shares and Goodwill

Note: Problem 80% and Theory 20% respectively

Text book and Recommended:

1) Hari Prasad Reddy Y, Reddy T. S. Corporate Accounting-I

(Edition 2016, Margham Publications, Chennai
2) Palaniyappan V, Corporate Accounting- I (Edition 2016, Vijay
Nichole Private Ltd. Publications Chennai

Reference books: (Add with existing text book)

S P Jain & K L Nair, Advanced Corporate Accounting, Kalyani

Publications

15
 CORE PAPER VI
COMMERCIAL LAW
UNIT-I
General Principles of Law of contract – Indian Contract Act 1872 –
Essential elements o a valid contract classification according to validity,
formation and performance – offer and Acceptance –Legal rules –
consideration – Capacity to Contract – Minors – other persons.

UNIT-II

Free Consent – coercion – Undue influence – mistake –

Misrepresentative – Fraud.

UNIT-III
Contingent Contract – Discharge of contract – various modes –
Remedies fir breach of Contract – Quasi Contract.
UNIT-IV
Contract of indemnity – Rights and duties of indemnifier –
contract of guarantee – Rights and Duties of surety – discharge of surety
Bailment – Rights and Duties of bailer and Bailee – finder of goods –
pledge – Rights and duties of Pawnor and Pawnee.
UNIT-V
Contract of agency – Classification of agents – Rights and duties
of principles and agent.
TEXTBOOK:
1. Elements of Mercantile Law N.D.Kapoor
2. Mercantile Law M.C.Shukla
3. Mercantile Law P.C.Tulsian

Reference Book:
1. Business Law B.K.Goyal and S.P.Iyener

16
 ALLIED PAPER III
BUSINESS STATISTICAL METHODS
UNIT-I
Introduction, Collection and Tabulation of statistical data;
frequency distribution; simple and cumulative measure of central
tendency, mean, median, mode, Harmonic mean and geometric mean,
combined mean.

UNIT-II

Measures of Dispersion – Range – Quartile deviation, Mean

Deviation Mean Deviation, Standard Deviation and their Co-efficient,
measures of skewness , Karl pearsons and bowley’s coefficient of
skewness.

UNIT-III

Correlation – Types of correlation – Measures of correlation – Karl-

pearson’s coefficient of correlation spearman’s rank correlation
coefficient.

Simple regulation analysis; Regulation equation fitting of

regulation lines – Relationship between Regression co-efficient and
correlation co-efficient

UNIT-IV

Index Number, Definition of Index Numbers, Users, Problems in

the construction of index Numbers – simple and weighted Index Numbers
– Chain and Fixed Base Index – Cost of Living Index numbers

UNIT-V

Analysis of Time series; Definition, Components of Time series,

Uses, measures of Secular trend; Measures of seasonal variation; Method
of Simple average only

17
Note: Problem 80% and Theory 20%

TEXT BOOK:
1. Statistics R.S.N.Pillai and Bagavathi
2. Statistics D.C.Sancheti and v.K.Kpoor
3. Statistical Methods S.P.Gupta
Reference Book:
1. Business Statistics P.A. Navanithan
2. Elements of Statistics Donald R.Byrkit.

SBEC– I
INFORMATION TECHNOLAGY IN BUSINESS
(Theory)

UNIT-I
Introductory Concepts: Introduction of Computer – Computer
Application – Classification of Computer – Basic Principles of Operation
of Digital Computer- Computer Number System

UNIT-II

Introduction to Microsoft Office – Microsoft Word – Creating and

Editing Documents, Means Commands – Mail Merge

UNIT-III

Microsoft Excels and Power Point: Spread Sheet overview –

Creating worksheet- Excel formulas and functions – Creating a Chart –
Power Point: Text and Format – Animation- Art and Sound – Marketing
the Presentation Template

UNIT – IV

Data Processing: Data Processing Concepts- Objectives of Data

Processing- Data Processing Operations- Data Bank – Data Base-
Methods of Processing

UNIT – V

E -Commerce and Internet: E -Commerce- Reasons for the

Growth of E-Commerce – Features of E-Commerce – Importance of E-
Commerce- Objectives of E-Commerce – Types of E-Commerce

18
 Internet: Evaluation of Internet- Growing of the Internet –
Transmission of Information and Resources -Web page- Email

TEXT BOOKS

1. Computer application in business: R. Parameswarwn, S.Chand &

Company ltd., Fifth Edition 2006.
2. Sanjay Saxena : “MS OFFICE 2000 for every one” Rikas Publishing
house Pvt Ltd.,

SBEC II

INFORMATION TECHNOLOGY IN BUSINESS

PRACTICAL (100 Marks)
(Computer based Practical)

1) a) Starting MS-word, creating saving, printing (with options)

closing and exiting.
b) Study of word Menu/Tool Bars
2) Drawing a flow chart using drawing tool bar, inserting picture and
setting.
3) Mark sheet preparation using table in MS word.
4) Mail Merging in MS-Word.
5) Slide show presentation for a seminar in frames using MS Power
Point.
6) Slide show presentation for an invitation in MS Power Point.
7) Creating an organization chart in Power point.
8) Drawing a graph (Bar, Pie, Line) using own data in MS-Excel.
9) Create a Worksheet, moving/copying/inserting/dating rows and
columns.
10) Maths functions in MS-Excel
i. SUM , COUNT, AVERAGE
ii. MAX, MIN
iii. MOD, ROUND, SQRT

19
 NMEC –I
FINANCIAL SERVICES

Unit-I
Indian financial services – Introduction – Concept- Objectives-
Functions.

Unit II

Merchant Banking – Definitions- Functions

Unit III

Factoring – Types of Factoring.

Unit IV

Mutual Funds – Operations.

Unit V

Credit Rating- Credit Rating Agencies

Reference Books:

1. Financial services: Dr.S.Gurusamy. Vijay, Nicole Imprints Prints

Limited, Chennai

2. Financial Marketing Services: E.Gordern and Natarajan, Himalaya

Publishing House, Mumbai.

20
 SEMESTER-IV
CORE PAPER VII
COMPANY LAW – II
UNIT I

Directors – Definition – Appointment of Directors – Position of

Directors – Number of Directorships – Share Qualification –
Disqualifications – Powers, Duties and Liabilities of Directors.

UNIT-II

Company Meetings: Meetings of Shareholders – Meetings of Board

of Directors –Resolutions: Ordinary, Special and Resolutions Requiring
Special Notice – Quorum- Proxies – E-voting and Ballot - Minutes

UNIT III

Books of Accounts – Statutory Books – Auditors – Qualification

and Disqualifications – Appointment – Removal – Rights and Powers of
Auditors
UNIT IV

Investigation – Meaning and Types – Principles of Minority Rule –

Prevention of Oppression and Mismanagement
UNIT V

Winding up – Meaning – Modes of Winding Up – grounds for

Compulsory winding up – Voluntary winding up – Types – Consequences
of winding up – Liquidator – Liquidator’s Powers, Duties and Liabilities

TEXT BOOK:
1) Elements of Company Law N.D.Kapoor
2) Company Law Avtar Singh

REFERENCE BOOK:
1) Principles of company Law M.C.Shukla and
S.S.Gulshan
2) A Guide to Company Law A.Ramiah
3) Lectures on company Law S.M.Shah

21
 CORE PAPER – VIII
CORPORATE ACCOUNTING – II

UNIT-I

Amalgamation- Absorption and External Reconstruction of

Companies

UNIT-II

Accounts of Holding Company – Consolidated Balance Sheet

UNIT-III

Liquidator’s Final Statement of Account

UNIT – IV

Accounts of Banking Company

UNIT – V

Accounts of Insurance Company

Note: Problem 80% and Theory 20% respectively

Text book and Recommended:

1) Hari Prasad Reddy Y, Reddy T. S. Corporate Accounting-II

(Edition 2016, Margham Publications, Chennai
2) Palaniyappan V, Corporate Accounting- II (Edition 2016, Vijay
Nichole Private Ltd. Publications Chennai

Reference books: (Add with existing text book)

S P Jain & K L Nair, Advanced Corporate Accounting, Kalyani

Publications

22
 CORE PAPER IX
INDUSTRIAL LAW
UNIT-I
Factories act 1948 – Provision for health, safety and welfare –
Working hours – Holidays – employment of young persons and Women –
annual leave with wages.

UNIT-II

The Industrial Dispute Act 1947 – authorities under the act –

conciliation Machinery and adjudication machinery – award – Strike and
lock out – Prohibition of strike and lock out in public utility services.

UNIT-III

Workmen’s Compensation Act 1923- Rules Regarding

Compensation – Defenses Available to Employers – Payment Bonus of Act
1965

UNIT – IV

The Trade Unions Act 1926 – Registration of Trade Union- Rights

and Privileges of a Registered Trade union-Minimum Wages Act 1948

UNIT-V

The Payment of Wages Act 1936 – Rules for payment of wages –

Duration from Wages – Maintenance of registers and records.

TEXT BOOK:
1. Elements of Industrial Law N.D.kapoor
Reference Book:
1. Industrial Law P.L.Malick
2. Labour law P.Arora.

23
 ALLIED PAPER IV
BUSINESS STATIATICAL DECISION TECHNIQUES
UNIT-I
Matrix: Definition operation on matrix Determinate of matrix –
Inverse of a matrix (ad-joint method only), application.
Solving Linear equation – Matrix inverse method cramers method

UNIT-II

Sequence and series – arithmetic Progression and Geometric

progression (Simple Problems only)

Interpolation, Binomial Expansion method, Newton’s forward and

backward method, Lagrange’s method

UNIT-III

Probability: Definition – Addition and Multiplication theorems –

Conditional probability (Simple problem only)

UNIT-IV

Linear programming – formation of linear programming Problems,

solution to LPP – Graphical – Simple method – Big-Method

UNIT-V

Transportation Problems – North – West Corner Rule – Matrix

minima (or) Least cost method –Vogel’s approximation method – MODI
method. Assignment problem – Balanced Hungarian assignment method
Note: Problem 80% and Theory 20%

TEXT BOOK:
1. Statistics R.S.N.Pillai and V.Bagavathi
2. Business Statistics P.Navanithan

Reference Book

1. Business Statistics Dr.S.P.Gupta

2. Operation Research Dr.P.A.Gupta Dr.Manmohan
3. Business Mathematics Mr. Vittal.

24
 SBEC III
COMPUTER ORIENTED ACCOUNTS USING -TALLY
(Theory)
UNIT-I
Features of Tally screen, Accounts info Menu – Inventory Menu –
Display Menu – Accounting concepts – Company Creation – Auto
Selection of company

UNIT-II

Accounts configuration: Top Middle – Part, Bottom – Part of

Features screen, General Configuration – Accounts / Inventory info
Configuration – Printing Configuration –voucher entry configuration

UNIT-III

MIS Reports – Display: Ratio analysis – Cash & funds Fiow –

Purchase bills Pending – Sales bills Pending – Exception Reports.

UNIT-IV

Maintenance: Bank Reconciliation – Entering Bank Data Balance

as per bank – Voucher Wise Reconciliation – Reports Format – bank
Reconciliation Statement. House Keeping: Backup – Restore – Ledger.

UNIT-V

Security : Password – Security Control – Types of Security –

Creation New Security Level – User & Password - Tally Audit – Vouchers
– ledger.

Reference Book:
1. Implementing Tally .3, A.K. Nandhini, K.K. Nandhini,
BPB Publication, first Edition 2001.
2. Implementing Tally 5.4, K.K. Nandhini, BPB
publication, First edition 2000.

25
 SBEC IV
COMPUTER ORIENTED ACCOUNTS USING -TALLY
(PRACTICAL) (100 Marks) (Computer Based Practical)

1. Create a company details and financial year using Tally.

2. Create a ledger and inventory information.
3. Prepare a day book.
4. Prepare a list of accounts.
5. Create a report for sales register and purchase register.
6. Prepare a stock report of the organization.
7. Balance sheet preparation of an organization.
8. Budget preparation of an organization.

NMEC – II
HUMAN RESOURCE PLANNING (WEEKLY 2 HOURS)

UNIT –I
Introduction – Meaning, -Definition of HRM and HRD

Unit –II

Scope and Importance of HRM

Unit- III

Recruitment- Sources.

Unit IV

Selection Process- Types of Interviews

Unit V

Employees Training

Reference Books

1. Personal Management: C.B. Mamoria & S.V.Gankar, Himalaya

Publishing House, Mumbai
2. Human Resource Management: Sasi K.Gupta, Rosy- Joshy,
Kalyani Publications
3. Human Resource Management and Human Relation: P.C. Micheal
Himalaya publication.

26
 SEMESTER V
CORE PAPER X
SECRETARIAL PRACTICE I
UNIT-I
Secretary – Definition, Qualification, appointment, legal position,
Types of company secretaries, rights, liabilities and Powers – Company
Secretaries (Regulation) Act 1980 – Practicing Company Secretary.

UNIT-II

Promotion and Incorporation: Pro-term secretary; Documents for

registration certificate of Incorporation; Duties of computer Secretary in
promotion stage.
Capital Issue: Prospectus – Preparation – Duties of Company
secretary regarding prospectus.
UNIT-III

Commencement of Business: Shares issue procedure – duties of

company Secretary regarding issue of shares, Shares allotment – Legal
Procedure, Secretarial duties

UNIT-IV

Share certificate, Share warrant, and SEBI’s guidelines for issue

of shares, Transfer and transmission of shares

UNIT-V

Stock Exchange: Stock Exchange – Securities and exchange Board

of India Act. Functions of Stock Exchange – Listing of Securities – Listing
of agreement, listing procedure; Under – Writing Procedure-
Dematerialization

TEXT BOOK:
1. Company Secretarial practice P.K.Ghosh & Dr.V.Balachandran
2. Company Law And Secretarial Practice, N.D.Kapoor
Reference Book:
1. Secretarial Practice M.C.Kuchhal

27
 CORE PAPER XI
COST ACCOUNTING
UNIT-I
Cost Accounting – Definition, Meaning and Objectives – Advantages,
Distinction between cost and Financial Accounting. Elements of cost and
preparation of cost sheet

UNIT-II

Materials: Inventory Control – Economic Ordering Quality –

Maximum Minimum and Recording levels.

Methods of pricing material issues (FIFO, LIFO, Average cost)

UNIT-III

Labour: Importance of labour cost – Various methods of Wages

Payment – Incentives schemas.

UNIT-IV

Overhead: Allocation and Apportionment – Redistribution

summery (secondary) Machine Hour rate.

UNIT – V

Operating costing (Transporting costing only) & (Excluding Inter-

Process Profit and Equivalent Production)

TEXT BOOK:
1. Cost Accounting R.S.N.Pillai and V.Bagavathi
2. Cost Accounting Maheswari S.N
3. Cost Accounting Iyengar S.P
Reference Book:
1. Cost Accounting Nigam and Sharma

28
 CORE PAPER XII
FINANCIAL MANAGEMENT

UNIT-I

Meaning of Business finance – Objective of financial Management

– Scope and importance – financial planning – meaning and principles

UNIT-II

Working Capital management – Need – types – Factors determining

working capital – estimation of working capital requirements

UNIT-III

Management of cash, inventory accounts receivable and payable.

UNIT-IV

Leverages – meaning – types – operating, financial and combined

leverages – significant of leverages

UNIT-V

Dividend – factors affecting divided policy – Bonus shares –

SEBI’S guidelines for issue of Bonus shares Theory only.

Text book:

1. Principles of Financial Management, S.N.Maheswari

2. Dr. V.R. Palnivelu. Financial Management, S.Chand&Sons Ltd,

New Delhi

Reference Book:

1. Financial Management S.C.Kuchhal

29
 Core paper XIII
INCOME TAX LAW AND PRACTICE - I

UNIT-I

Income tax: Meaning- Concept of Income- Residential Status –

Scope of Total Income- Exempted Income from Tax u/s 10

UNIT-II

Income from Salary – Income from House Property

UNIT-III

Income from Business and Profession- Capital Gain

UNIT – IV

Income from Other Sources – Set Off and Carry Forward of Losses

UNIT – V

Computation of Gross Total Income – Deduction u/s 80

Note: Problem 80% and Theory 20%

Text Books Recommended:

1) V P Gaur & D B Narang, Income Tax Law and Practice,

Kalyani publications
2) Dr A Jayakumar, C Dhanapal, Income Tax Law and Practice,
LearnTech Publications, Trichy
3) Dr. V. Balachandran, Income Tax Law and Practice
4) A. Murthy, Income Tax Law and Practice, Vijay Nichole
Imprints Private Ltd, Chennai

Reference books:

1) Vinod K Singhania, Kapil Singhania, Income Tax Law and

Practice, Taxmanns Publications

30
 ELECTIVE -II
COMPUTER APPLICTION IN BUSINESS
(Theory)

UNIT-I
Introductory concepts – Introduction to computer applications –
classification. Basic Principles of Digital computer – Computer number
system

UNIT-II

Data processing – Data processing concept – operation – Data

bank – Data base – Network types – Internet – E. Mail.

UNIT-III

Data structure – File organization and maintenance Data Storage.

UNIT-IV

Problem solving and programming – concepts programming tool –

programming fiow chart programming code – decision table – decision
tree data dictionary – pseudecode.

UNIT-V

General concept of basic language – simple programming and

programming techniques

Text book:

1. Computer Application in Business R.Parameswaran

Reference book:

1. Programming in Basic Dr. C.Balagurusamy

31
 SBEC -V

COMPUTER APLLICATION IN BUSINESS (Practical)

(100 Marks) Practical List

1. Fahrenheit to centigrade

2. Centigrade to Fahrenheit

3. Simple Interest

4. Compound Interest

5. Factorial Series

6. Fibonacci Series

7. Maximum of Three Numbers

8. Quadratic Equation

9. Sum of Even numbers

10. Sum of odd numbers

11. Find odd or Even Numbers

12. Mean Value

13. Ascending order

14. Descending order

15. Matrix Addition

16. Matrix Subtraction

17. Palindrome

32
 SEMESTER-VI
CORE PAPER – XIV
SECTRETARIAL PRACTICE – II
UNIT-I
Members: Number of members – Rights and liabilities of members
– stock holders – Closure of Register of members – Secretarial duties
relating to maintenance of Register of Members.

UNIT-II

Meeting of Directors – Requites of board meeting, Quorum,

Voting, Passing of resolutions; Resolution by circulation; Duties of the
company secretary related to board Meetings.

UNIT-III

Statutory Meeting – Statutory Reports - contents and specimen –

Secretarial duties – AGM – Specimen copy of Director’s report and
Chairman’s speech – Secretarial duties. Extra-ordinary General meeting

UNIT – IV

Conduct of the Meeting: Business to be transacted at different

Kinds of Meetings; Motion- Resolution- Amendments- Methods, Voting
procedure, Polling; Proxy – Kinds of proxies- Legal provision; Methods of
Minutes writing; Secretarial Duties in connection with the conduct of the
meeting; MCA-21 (E-filing)

UNIT-V

Winding up: Winding up and dissolution; Methods of winding up

– Circumstances for winding up; winding up procedures; Secretarial
duties for each method of winding up.

Liquidators rights and powers – Appointment of committee of

inspection. Position of Company Secretary in liquidation

TEXT BOOK:
1. Company Secretarial Practice P.K.Ghosh Dr.V.Balachandran
33
 2. Company Law and Secretarial Practice N.D.Kapoor

Reference book:
1. Secretarial practice M.C.Kuchhal

CORE PAPER XV
MANAGEMENT ACCOUNTING
UNIT-I
Management Accounting – definition – Scope and objectives –
Advantages – distinction between Financial and Management Accounting

UNIT-II

Ratio analysis – Ratio for liquidity, profitability and Solvency –

Leverage – utility and limitation of ratio analysis

UNIT-III

Fund flow analysis – cash flow analysis.

UNIT-IV

Marginal costing – Break even analysis

UNIT-V

Budges and Budgetary control – objectives – advantages –

Limitations – Different types of budgets.

TEXTBOOK:
1. Management Accounting Maheswar S.N.
2. Management Accounting R.S.N.Pillai and V.Bagavathi
3. Dr. V.R.Palanivelu, Accounting for management, University Press,
New Delhi
Reference book

1. Management Accounting, Reddy and Hari Prasad Reddy.

34
 Core Paper XVI
INCOME TAX LAW AND PRACTICE - II

UNIT-I

Computation of Tax Liability- Assessment of Individuals

UNIT-II

Procedure for Assessment – Filing of Returns- Types of Assessment

UNIT-III

Collection of Tax – Recovery of Tax and Refunds

UNIT – IV

Clubbing of Income – Appeals and Revisions

UNIT – V

Income Tax Authorities: Duties and Powers

Text Books Recommended:

1) V P Gaur & D B Narang, Income Tax Law and Practice,

Kalyani publications
2) Dr A Jayakumar, C Dhanapal, Income Tax Law and Practice,
LearnTech Publications, Trichy
3) Dr. V. Balachandran, Income Tax Law and Practice
4) A. Murthy, Income Tax Law and Practice, Vijay Nichole
Imprints Private Ltd, Chennai

Reference books:

1) Vinod K Singhania, Kapil Singhania, Income Tax Law and

Practice, Taxmanns Publications

35
 ELECTIVE III
COMPUTER APPLICATION IN OFFICE
(THEORY)

UNIT-I
Operating System – Function of OS – Types of OS – Internal
commands – External DOS commands.

UNIT-II

Introduction to ‘C’ programming language – Importance of C

Structure of C program – Variables – identifier – constants – Data
types – Keywords Values to Variables – Defining symbolic constants.

UNIT-III

Expression – basic I/P, O/P statement – simple programs –

operators – types of operators – Managing I/P&O/P operators –
Decision Making with IF statement –IF ELSE statement – Switch
statement.

UNIT-IV

WHILE statement – Do statement – FOR statement – Arrays –

Multidimensional Arrays – Structure Union – Handling character
strings

UNIT-V

Functions Need for user – Defined functions – Calling a

function – call by value – call by reference Recursion.

TEXTBOOK:

1. Programming in C – Dr.C.Balagurusamy
Reference book:

1. Let us ‘C’ – Yaswnt Kenthar.

36
 SBEC VI
COMPUTER APPLICATION IN OFFICE
(Practical) 100 marks

1. Write a C Program by Arithmetic Operators

2. Write a C Program to find the largest no of two nos’ three

nos’ using relational operators.

3. Write a C Program to find the factorial value of N number

(using for 100 P)

4. Write a Program to find the sum of ‘N’ numbers

5. To find the Sum of the series 1+2

6. To generate a Fibonacci series up to ‘N’ term using for loop,

While …. Loop, do….While loop.

7. To Find the Sum of ‘N’ number using one dimensional

array.

8. To find the Addition, Subtraction of two matrices. (using

Two-dimensional Arrays)

9. Write C programs to express function concept.

10. Write a C- program to find the factorial value of ‘N’

numbers using Recurring.

37
 Core Paper XVII
PROJECT WORK

Each Student has to be assigned a Project work in the beginning

of the VI semester. The report of the project work shall be submitted at
the end of the 6th Semester 30 days prior to the commencement of the
University examinations.
The Report shall be prepared by the students under the
supervision of a faculty member of the department. Each report shall be
neatly typed, in not less than 60 Pages. Each student shall submit 2
copies of the report, of which, one shall be forwarded to the department.

Internal examiner and External examiner shall conduct Project

evaluation and viva-voce examinations.

Evaluation of Project Report 75 Marks

Viva – Voce Examination 25 Marks

Total 100 Marks

38
 QUESTION PAPER MODEL

B.COM (CS)

Time: 3 Hours Marks: 75

SECTION -A 10X2=20

Answer All the Questions

All questions carry equal marks

1.

2.

3.

4.

5.

6.

7.

8.

9.

10

39
 SECTION -B 5X5=25

Answer All questions

All question carry equal marks

11. a) or
b)

12. a) or

b)

13. a) or

14. a) or

b)

15. a) or

b)

SECTION- C

Answer Any three questions 3X10=30

All question carry equal marks

16.

17.

18.

19.

20.

40