B.Com.B&I
B.Com.B&I
B.Com.B&I
BACHELOR OF COMMERCE
BANKING AND INSURANCE
REGULATIONS
ELIGIBILITY:
A candidate who has passed in Higher Secondary Examination with any
Academic Stream or Vocational Stream as one of the subjects under Higher
Secondary Board of Examination and as per the norms set by the Government of
Tamil Nadu or an Examination accepted as equivalent thereto by the Academic
Council, subject to such conditions as may be prescribed thereto are permitted to
appear and qualify for the Bachelor of Commerce Banking and Insurance
Degree Examination of this College after a course of study of three academic
years.
The Curriculum is designed to attain the following learning goals which students
shall accomplish by the time of their graduation:
Note: * In Sixth semester the student can opt for either project or theory paper
as Elective –III. If theory paper is opted the mark distribution is 25 CA: 75 CE,
If Project is opted the mark distribution is 40 CA: 60 CE
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
ELECTIVE - I
(Student shall select any one of the following courses as Elective - I in fifth
semester)
S.No Course Code Name of the Course
ELECTIVE - II
(Student shall select any one of the following courses as Elective – II in sixth
semester)
S.No Course Code Name of the Course
1. 17UBI6EA Insurance Laws and Regulation
2. 17UBI6EB Practices of General Insurance
3. 17UBI6EC Risk Management
ELECTIVE – III
(Student shall select any one of the following courses as Elective – III in Sixth
Semester)
S.No Course Code Name of the Course
1. 17UBI6ED Financial Markets and Services
2. 17UBI6EE Indirect Tax
3. 17UBI6EV Project Work
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
Cumulative
Courses Credits Total Credits
Total
Part III:
Part V:
Extension Activity 2 1x50 = 50 02 02
Total
Courses Credit
credits
Total 5
Rules:
The students can earn extra credits only if they complete the above during the
course period (I to V semester) and based on the following criteria. Proof of
Completion must be submitted in the office of the Controller of Examinations
before the commencement of the VI Semester. (Earning Extra credits are not
mandatory for Course completion)
1. Student can opt BEC course/ Self study course to earn one credit. They
have to Enroll and complete any one of the course during their course
period before fifth semester (I semester to V semester).
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
PROGRAMME OUTCOMES:
On the successful completion of the programme, the following are the expected
outcomes.
PO Number PO Statement
17UBI13A CORE – I:
SEMESTER –I
PRINCIPLES OF ACCOUNTANCY
Hours Per Week: 6
Total Credits: 4
PREAMBLE:
1. To impart basic knowledge about the accounting principles and
procedures.
2. To enhance the students with practical knowledge of book keeping.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to:
CO
CO Statement Knowledge
Number Level
Know the concepts, conventions and rules of
CO1 accounting to pass journal entries and prepare K1,K2and K3
ledger accounts
Obtain knowledge to prepare final accounts of a
CO2 company and to gain skills to detect and prevent K1,K2and K3
errors in journal and ledger accounts
17UBI13A CORE - I :
SEMESTER –I
PRINCIPLES OF ACCOUNTANCY
Hours Per Week: 6
Total Credits: 4
CONTENTS
UNIT – II
Final Accounts of a Sole Trader: – Trading Account, Profit and Loss Account
and Balance sheet with adjustments – Differences between Trial Balance and
Balance sheet– Errors and their rectification–Types of errors.
UNIT – III
Bills of Exchange: –Promissory notes and bills of exchange –Recording of
transactions relating to bills –Books of Drawer and Acceptor –Honour and
dishonor of bills –Renewal of bills – Retiring of bills under rebate.
Account Current and Average Due Date: Meaning – Advantages – Calculation
of Account Current and Average Due Date.
UNIT – IV
Bank Reconciliation Statement: –Need –Reasons for difference between cash
book and pass book balances – Preparation of Bank Reconciliation Statement –
Non Trading Accounts : - Receipts and Payments and income and expenditure
account and Balance sheet– Difference between Receipts and Payments and
income and expenditure account.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT – V
Depreciation: –Meaning –Causes –objects of providing for depreciation – Factors
affecting depreciation – Accounting Treatment – Methods of providing
depreciation– Straight line method – Diminishing Balance Method– Change in
method of Depreciation – Sinking fund method.
TEXT BOOKS:
1. Reddy T.S and Murthy A 2015 Financial Accounting (Sixth Edition)
Margham Publications, Chennai. (Unit –I to V)
2. Jain S.P and Narang K.L 2017 Advanced Accountancy (Twenty First
Edition) Kalyani Publications, New Delhi.
REFERENCE BOOKS:
1. Shukla M.C, Gupta S.C and Grewal T.S 2016 Advanced Accountancy
Volume 2 (Nineteenth Edition) Sultan Chand and Sons, New Delhi.
2. Maheshwari S.N, Suneel K and Maheshwari 2014 Financial Accounting (Fifth
Edition) Vikas Publications, Noida.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE – II:
17UBI13B SEMESTER –I
INDIAN BANKING SYSTEM
Hours Per Week: 6
Total Credits: 5
PREAMBLE:
1. To enable the students to understand the banking system prevailing in
India.
2. To gain the knowledge about various banking systems and regulations.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO 4 M S M S S
CO 5 S S M S S
S-Strong: M-Medium; L-Low
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE - II:
17UBI13B SEMESTER –I
INDIAN BANKING SYSTEM
Hours Per Week: 6
Total Credits: 5
CONTENTS
UNIT – I
Introduction to Banking Business: Brief History- Business of Banking –meaning
of Banking – Functions of Banks – Difference between Banking and other
business – Banker Customer Relationship: Banker - Customer – Relationship
between Banker and Customer - Bank Deposit.
UNIT – II
Structure of Indian Banking System: Introduction – Banking Structure in India:
Commercial Bank - Regional Rural Bank - Co-operative Bank – NABARD – NHB
- SIDBI – IDBI – EXIM Bank.
UNIT – III
Banking Sectors: Recent Development in Banking Industry – Banking Sectors –
Corporate Banking – Retail Banking – International Banking – Rural Banking -
Non-Banking Financial Intermediaries.
UNIT – IV
Reserve Bank of India: Objectives- Organization- Function and working-
Monetary policy- Credit control measures and their effectiveness.
UNIT – V
Banking Regulation Act, 1949: History- Social control- Banking Regulation Act
as applicable to banking companies and public sector banks- Banking Regulation
Act as applicable to Co-operative banks.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Jyotsna Sethi and Nishwan Bhatia 2014 Elements of Banking and
Insurance (Second Edition) PHI Learning Limited, New Delhi.
(Unit I to V)
2. Jagroop singh 2015 Indian Banking System (Third Edition) Kalyani
Publishers, New Delhi.(Unit I to V)
REFERENCE BOOKS:
1. Natarajan S and Dr. Parameswaran R 2014 Indian Banking (Second
Edition) Sultan Chand and Sons, New Delhi.
2. Shekar K. C 2014 Banking Theory and Practice (Twenty First Edition)
Vikas Publication, Noida.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
ALLIED - I :
17UBI1AA SEMESTER –I
BUSINESS ECONOMICS
Hours Per Week: 6
Total Credits: 4
PREAMBLE:
1. To discuss the relationship between economics and business.
2. To analyze the application of economic theories in modern business.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO
CO Statement Knowledge
Number Level
Know the concepts of micro and macro economics
CO 1 along with the role and responsibilities of a business K1,K2
economist
Analyze the factors determining the demand and K1,K2 and
CO 2
supply K3
Aware of cost concepts and production functions K1,K2 and
CO 3
with its relationship K3
Classify the market competitions to adopt K1,K2 and
CO 4
appropriate pricing methods K3
CO 2 S M M M M
CO 3 S M S M S
CO 4 S S M M M
CO 5 S M S S S
ALLIED - I :
17UBI1AA SEMESTER –I
BUSINESS ECONOMICS
Hours per Week: 6
Total Credits: 4
CONTENTS
UNIT - I
UNIT - II
UNIT - III
UNIT - IV
UNIT - V
National Income: National Income- Definition- Concept- Uses- Methods of
Calculating National Income- Difficulties in Estimation of National Income-
National Income and Economic Welfare.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
REFERENCE BOOKS:
CORE - III:
17UBI23A SEMESTER –II
FINANCIAL ACCOUNTING
Hours Per Week: 6
Total Credits: 5
PREAMBLE:
1 . To understand the procedure for different kinds of Businesses like
Branch, Department ,Hire Purchase , etc.,
2 . To expose the Accounting procedure and aspects of Partnership Firm.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO 4 S S M S M
CO 5 S S M S M
S-Strong: M-Medium; L-Low
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE – III:
17UBI23A SEMESTER –II
FINANCIAL ACCOUNTING
Hours Per Week: 6
Total Credits: 5
CONTENTS
Note: The question paper shall cover 20% Theory and 80% Problem.
UNIT – I
Branch Accounts: Types of Branches- Dependent branches - Stock and Debtors
system - Independent branch (foreign branches excluded).
Departmental Accounts: Need for departmental accounting- Basis for Allocation
of expenses – Inter departmental transfer at cost or selling price.
UNIT – II
Hire Purchase: Main Features – Hire Purchase Trading Account – Debtors
Method - Installment Purchase System.
UNIT – III
Partnership Accounts:
Definition of Partnership- Partnership Deed –Necessary Adjustment in Accounts:
Interest on Capital –Interest on Drawings-Partner’s Salary or Commission –
Interest on Partners’ Loan – Profit and Loss Appropriation Account - Division of
Fixed and Fluctuating capitals -Past Adjustments -Guarantee of Profits.
UNIT - IV
Admission of Partner: Treatment of Goodwill - Revaluation of Assets and
Liabilities - Calculation of Ratios for Distribution of Profits - Capital
Adjustments.
Retirement of Partner: Adjustment of Goodwill through Capital A/c only -
Settlement of Accounts - Retiring Partner’s Loan Account with equal Installments
only.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT – V
Dissolution: Insolvency of Partners- Garner Vs Murray- Insolvency of all
Partners - Deficiency A/c - Piecemeal Distribution - Proportionate Capital
Method only.
TEXT BOOKS:
REFERENCE BOOKS:
1. Shukla M.C, Gupta S.C and Grewal T.S 2016 Advanced Accountancy
Volume 2 (Nineteenth Edition) Sultan Chand and Sons, New Delhi.
2. Maheshwari S.N, Suneel K and Maheshwari 2014 Financial Accounting (Fifth
Edition) Vikas Publications, Noida.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE - IV:
17UBI23B BUSINESS ORGANISATION AND SEMESTER- II
OFFICE MANAGEMENT
Hours Per Week: 6
Total Credits: 3
PREAMBLE:
1. To develop actionable plans to address the most significant
management challenges.
2. To develop the skill of running a business organization as well as
managing the problems.
COURSE OUTCOMES:
In the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
Understand the evolution of the business
organization and Demonstrate understanding of K1, K 2 and
CO 1
ethical, social and legal responsibilities of K3
business organizations.
1. Demonstrate their abilities to organize offices
K1, K 2 and
CO 2 and establish standard office procedures and
K3
practices.
2. Develop the ability to support management K1, K 2 and
CO 3
in office administration K3
3. Demonstrate skills and tasks required to K1, K 2 and
CO 4
work in real Organization setting. K3
4. Operate standard office machines and make K1, K 2 and
CO 5
use of relevant software packages. K3
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CO 4 S S M M M
CO 5 S S M S M
S-Strong: M-Medium; L-Low
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE – IV:
17UBI23B BUSINESS ORGANISATION AND SEMESTER- II
OFFICE MANAGEMENT
Hours Per Week: 6
Total Credits: 3
CONTENTS
UNIT - I
Business Organization: Nature and Scope of Business - Forms of Business
Organization –Sole Trader - Partnership Firm –Limited Liability Partnership -
Joint Stock Company and Co-operative Society – Public Enterprises.
UNIT - II
Location of Business: – Introduction- Meaning of the term Plant, Firm, and
Industry – Measures of Size - Factors influence location - Localization of
industries- Decentralization of Industries –Selection of Site.
UNIT - III
Office Layout and Office Accommodation: Introduction – Meaning of Office –
Functions of Office – Importance of an Office - Factors governing the
effectiveness of Office Work – Location of Office Building – Office Space
Planning and Lay out.
UNIT - IV
Record Administration: Purpose-Principles –Essentials. Filing: Importance –
Functions-Advantages-Objects –Essentials –Planning a Filing System-Organizing
of Filing –Methods of Filing and Indexing-Filing Routine.
UNIT - V
Office Machines and Equipment: Importance-Advantages –Disadvantages-
Factors in selection of Office Machines-Telephone-Dictaphone-typewriter-
Duplicating Machines – Franking Machines –Accounting Machine – Time
Punching Machine –Cheque writing Machine – Electronic Computer –Uses –
Advantages and Advantages – Office Automation.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
REFERENCE BOOKS:
1. Chopra R. K 2015 Office Management (Seventeenth Revised Edition)
Himalaya Publishing house, New Delhi.
2. Ghosh P. K 2015 Office Management (Twelfth Edition) Sultan Chand
and Sons, New Delhi.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
ALLIED - II:
17UBI2AA SEMESTER –II
ENTREPRENEURIAL DEVELOPMENT
Hours Per Week: 6
Total Credits: 4
PREAMBLE:
1 . To inculcate the students about the entrepreneurial development.
2 . To make the students to understand the functions of entrepreneurship.
COURSE OUTCOMES
In the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
To discover, nourish and nurture
K1, K 2 and
CO 1 entrepreneurial traits and talents among the
K3
students
To sensitize students about various institutions
K1, K 2 and
CO 2 supporting and developing entrepreneurial
K3
talent
To enable students to learn about business idea
generation, the sources of ideas, project K1, K 2 and
CO 3
planning, formulation, appraisal, and K3
implementation strategies
To provide knowledge about the need for
training and development, and the various K1, K 2 and
CO 4
phases of Entrepreneurial Development K3
Programmes in India
Compare their personal characteristics and K1, K 2 and
CO 5
interests to that of the “successful” entrepreneur. K3
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CO 4 S S S M M
CO 5 S M S M M
S-Strong: M-Medium; L-Low
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
ALLIED - II:
17UBI2AA ENTREPRENEURIAL DEVELOPMENT SEMESTER –II
UNIT – II
UNIT - III
UNIT - IV
Institutional Finance to Entrepreneurs: Entrepreneurial Development -
Agencies -Commercial Banks - District Industries Centre - National Small
Industries Corporation - Small Industries Development Organization - Small
Industries Service Institute. Financial Institutions - IFCI – IRBI- SFCs- SIDBI
UNIT – V
TEXT BOOKS:
REFERENCE BOOKS:
CORE - V :
17UB133A SEMESTER –III
CORPORATE ACCOUNTING
Hours per week: 6
Total Credits: 5
PREAMBLE:
CO
CO Statement Knowledge
Number Level
Familiarize with the accounting treatment adopted K1,K2and
CO1 for issue and redemption of equity shares, preference
K3
shares and debentures.
CORE -V:
17UB133A SEMESTER –III
CORPORATE ACCOUNTING
Hours per week: 6
Total Credits: 5
CONTENTS
Note: The question paper shall cover 20% theory and 80% problem
UNIT - I
Issue of Shares and Debentures: Issue of Equity Shares - Forfeiture and re-issue
of Equity shares – Issue and Redemption of preference shares - Issue and
redemption of Debentures - Profit to Prior to Incorporation.
UNIT - II
Final Accounts: computation of managerial remuneration, and disposal of profit
-Valuation of goodwill and shares
UNIT - III
Accounting for Amalgamation: Amalgamation of companies as per IAS 14-
Absorption -Alteration of share capital - Accounting for Internal Reconstruction.
UNIT - IV
Banking Company Accounts: Capital Adequacy Norms- Income recognition-
Special transaction of banks- Preparation of final statement of banks.
UNIT - V
Insurance company Accounts: Preparation of final accounts- Life Insurance-
General Insurance.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Reddy T.S and Murthy 2015 Corporate Accounting (Sixth Edition)
Margham Publications, Chennai.
2. Shukla M.C, Gupta S.C and Grewal T.S 2016 Advanced Accountancy
Volume 2 (Nineteenth Edition) Sultan Chand and Sons, New Delhi.
REFERENCE BOOKS:
1. Jain S.P and Narang K.L 2017 Advanced Accountancy (Twenty First
Edition) Kalyani Publications, New Delhi.
2. Maheshwari S.N, Suneel K and Maheshwari 2014 Corporate Accounting
(Fifth Edition) Vikas Publications, Noida.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE - VI:
17UBI33B SEMESTER –III
FUNDAMENTALS OF INSURANCE
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To give a comprehensive understanding of Fundamentals Principles
and Practices of Insurance.
2. To enable the students to adopt the theoretical knowledge and skills in
the field of insurance.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to:
CO Knowledge
CO Statement
Number Level
Know the evolution, Nature and Scope of Insurance
CO1 and various Insurance Organizations in India K1 and K2
COS/POS PO 1 PO 2 PO 3 PO 4 PO 5
CO 1 S S M M S
CO 2 S S M M S
CO 3 S S M M S
CO 4 S S M M S
CO 5 S S M M S
S-Strong: M-Medium; L-Low
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE VI:
17UBI33B SEMESTER –III
FUNDAMENTALS OF INSURANCE
Hours per week: 5
Total Credits: 4
CONTENTS
UNIT - I
Insurance: Introduction – meaning and Definition – Evolution of Insurance:
Kinds of Insurance - Functions of Insurance – Nature of Insurance – Role and
Importance of Insurance - Types of Insurance Organizations – Insurance
organizations in India.
UNIT - II
Procedure for taking policy : Meaning, Importance, terms used(Insured,
Proposal, Policy, Premium, Claim), Principles of Insurance, Double Insurance,
Re- Insurance, Insurable Interest - Procedure for taking policy, Fire Insurance,
Marine Insurance, Health Insurance, General Insurance.
UNIT - III
Contract of Insurance: Contract of Life Insurance- Contract of Marine insurance
– Classes of Policy, Policy Condition, Marine Losses - Contract of Fire- Kinds of
Policies – Re- Insurance – Miscellaneous Insurance.
UNIT - IV
Procedures for becoming an Agent: Pre- requisite for obtaining a license-
Duration of license - Cancellation of license- Revocation or suspension
termination of agent appointment- Code of conduct- Unfair practices –
Guidelines of IRDA
UNIT - V
Functions of the Agent: Proposal form and other forms for grant of cover-
Financial and medical underwriting- Material information- Nomination and
assignment- Procedure regarding settlement of policy claims.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and Practice
(Twenty Second Edition) Sultan Chand and Sons, New Delhi.
2. Dr. Periasamy P 2014 Principles and Practice of Insurance (Second
Edition) Himalaya Publishing house, New Delhi.
REFERENCE BOOKS:
1. Inderjith Singh 2014 Fundamentals of Insurance (Fifth Edition) Kalyani
publishers, New Delhi.
2. Murthy A 2015 Principles and Practice of Insurance (First Edition)
Margham Publications, Chennai.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE - VII :
17UBI33C SEMESTER –III
BANKING LAW AND PRACTICE
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To make the students aware of the laws relating to the Banking
Business.
2. To promote education and knowledge of the law and practice of
banking.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
CO 3 S S M S S
CO 4 S S M S S
CO 5 S S M S S
CORE - VII :
17UBI33C SEMESTER –III
BANKING LAW AND PRACTICE
Hours per week: 6
Total Credits: 5
CONTENTS
UNIT – I
Introduction: Banker and Customer – Relationship between Banker and
Customer – General precautions for Opening Accounts – KYC Norms – Current
Deposits Account – Fixed Deposit Account –Saving Deposit Account- Insurance
Linked Savings Bank Deposit – Recurring Deposit- Other Deposits – Operating
and Closure of Accounts.
UNIT – II
Types of customers in Banks : Minor - Married Women – Lunatic – Drunkard -
Partnership Firm – Joint Stock Companies- Non Trading Companies – Private
Companies – Clubs ,Societies and Non Trading Associations – Executors ,
Administrators and Trustees- Joint Liability Group- Self Help Group - Joint
Account.
UNIT – III
Negotiable Instruments: Characteristics – Types- Cheques-Salient features –
Material Alteration-Crossing –Types –Endorsement –Kinds.
UNIT – IV
Paying Banker: Precautions before honoring Cheque-Circumstances under
which a cheque can be dishonored –Statutory protection to a Paying Banker –
Payment in due course -Collecting Banker –Banker as a holder for Value-Banker
as an agent - Statutory Protection –Duties.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT – V
Loan and advances by commercial bank: Principles of Sound Lending-Secured
and Unsecured Advances- Forms of Advances –Mode of Charging Securities -
lien, pledge, hypothecation and mortgage-- Securities for Advances –Advances
against Document of Title to Goods.
TEXT BOOKS:
2. Gordon E and Natarajan 2014 Banking Theory Law and Practices (Twenty
Fourth Edition) Himalaya Publishing house, New Delhi.
REFERENCE BOOKS:
ALLIED - III:
17UMA3AA SEMESTER –III
MATHEMATICS FOR BUSINESS
Hours per week: 5
Total Credits: 4
PREAMBLE:
COURSE OUTCOMES
In the successful completion of the course, student will be able to
CO Knowledge
CO Statement
Number Level
CO1 S M S S M
CO2 S M S S M
CO3 S M S S M
CO4 S M S S M
CO5 S M S S M
ALLIED - III:
17UMA3AA SEMESTER –III
MATHEMATICS FOR BUSINESS
Hours Per Week: 5
Total Credits: 4
CONTENTS
Note: Theory questions shall be restricted to Section A of the Question Only.
UNIT – I
Set theory – Definition – Notations – Description of sets – Types of sets – Venn
diagrams – Set operations – Laws and properties of sets – Number of elements
(Sums involved in two sets only)
UNIT – II
Sequence and series – Arithmetic progression – Geometric progression – Simple
interest Problems – Compound interest problems.
UNIT – III
UNIT – IV
UNIT – V
TEXT BOOKS:
1. Navnitham PA. 2013 Business Mathematics and Statistics Jai
publishers,Trichy.
UNIT I : Chapter 3
UNIT II : Chapter 1, Chapter 2 (upto Pg.No 61)
UNIT III : Chapter 4 (upto Pg.No 200),
UNIT IV : Chapter 2 (Pg.No 61 – 88)
UNIT V : Chapter 15 (upto Pg.No 643)
REFERENCE BOOKS:
CO Knowledge
CO Statement
Number Level
CO 1 M S S M M
CO 2 M S M M M
CO 3 M S M M M
CO 4 M S M M M
CO 5 M S M M S
CONTENTS
UNIT - I
Introduction: Meaning of E-Banking – Features – Role of RBI in E- Banking –
Benefits and Problems
UNIT - II
Technology platform: RBI Net – Bank Net –INFINET – SFMS – SBI Connect –
RTGS – NEFT - SWIFT.
UNIT - III
Bank Computerization: E- Payments – Advantages of E- Payments – Core
Banking Solution – E- Cheques – Debit Card – Credit Card
UNIT - IV
Dematerialization: E-Trade – E- Rail – Tele Banking - Mobile Banking – Features
of Mobile Banking.
UNIT - V
Digital Payment Modes: Prepaid cards – Debit / RuPay cards – USSD (based on
mobile banking) – Mobile wallets – AEPS – UPI –PoS - Adoption of Information
Technology in Banks and its Benefits – Information Technology (Amendment)
Act 2016.
`
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1 Arunajatesan S and Radhakrishnan S 2014 Bank Management (First
Edition) Margham Publication, Chennai.( Unit- I to Unit- IV)
2 Sundharam K. P. M 2015 Banking Theory Law and Practices (First Edition)
Sultan Chand and Sons, New Delhi.
3 mhrd.gov.in/visaka/Visaka.pdf (Unit – V)
REFERENCE BOOKS:
1. Gordon E and Natarajan 2014 Banking Theory Law and Practices (Twenty
Fourth Edition) Himalaya Publishing house, New Delhi.
CORE - VIII:
17UBI43A SEMESTER –IV
MERCHANT BANKING
Hours per week: 4
Total Credits: 4
PREAMBLE:
1. To enable the students to understand the Merchant banking system
prevailing in India.
2. To gain the knowledge about Merchant Banking towards the development
of securities industry.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
Understand the Basics of Merchant Banking
CO 1 Functions and SEBI Guidelines for Merchant K1 and K2
banker.
Provide students insights into Security rating’s
CO 2 K1 and K2
nature, determinants, utility and Rating agencies.
Know the different products in the Commercial K1, K2 and
CO 3
Market and International Money Market. K3
Understand the Systematic analyses in Project K1 and K2
CO 4
appraisal and evaluation in projections.
Gain knowledge in Factoring in SME sector and K1 and K2
CO 5
forfaiting
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CO 2 M S S M M
CO 3 M S S M M
CO 4 M S S M M
CO 5 M S S S M
CORE- VIII:
17UBI43A SEMESTER –IV
MERCHANT BANKING
Hours per Week: 4
Total Credits: 4
CONTENTS
UNIT - I
Merchant Banking- Functions- Scope- Difference between Banker and Merchant
Banker- Organization of merchant banking units- Investment banking-
Investment banks and commercial banks- Restrictions on commercial banks -
SEBI guidelines for merchant bankers.
UNIT - II
Security Rating: Nature of Rating – Determinants of quality rating- utility of
ratings – Rating linked to cost of funds and lending of funds - Ratings and yield-
Rating agencies– Internal and External Agencies as per RBI - CRISIL-ICRA-
CARE-DCR
UNIT - III
Financial Markets: Money Market-Certificate of Deposits in the International
Money market- Call money market- Treasury bill- Repurchase option Market
(REPO)- Interbank call market.
UNIT - IV
Project Appraisal: Product life cycle- Evaluation- Social cost benefit analysis-
Capital cost and financial projections – Venture Capital – Government Schemes -
Non Banking Finance Companies
UNIT - V
Factoring and forfaiting: Factoring – Meaning – Mechanism- Types – Difference
between Bill Discounting and Factoring – Advantages and Disadvantages.
Forfaiting – Factoring in India – Factoring and the SME Sector – Case studies on
factoring.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Machiraju H. R 2014 Merchant Banking (Forth Edition) New age
publishers, New Delhi.
2. Natarajan L 2013 Merchant Banking Financial Services (First Edition)
Margham Publications, Chennai.
REFERENCE BOOKS:
CORE- IX :
17UBI43B SEMESTER –IV
FINANCIAL MANAGEMENT
Hours per week: 4
Total Credits: 3
PREAMBLE:
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Know the concepts of financial management
CO1 K1 and K2
and maximization of profit and wealth.
Obtain knowledge about different sources of
CO2 K1 and K2
finance
CO1 S M S S M
CO2 S M S S M
CO3 S M S S M
CO4 S M S S M
CO5 S M S S M
CORE- IX :
17UBI43B SEMESTER –IV
FINANCIAL MANAGEMENT
Hours per week: 4
Total Credits: 3
CONTENTS
Note: The question paper shall cover 80% theory and 20% problem
UNIT - I
Financial-Management: Evolution –Scope- Objectives of financial management
– Profit Maximization and wealth maximization
UNIT - II
Sources of Finance: Sources of Long term funds-Equity shares- Preference
shares- Debentures- Public deposits- factors affecting long term funds
requirements.
UNIT - III
Cost of Capital: Meaning- cost of specific Source of capital- Equity – Preferred
stock Debt- Reserves- Weighted average cost of capital, Operating leverage and
financial leverage.
UNIT - IV
Capital Structure: Factors influencing capital structure – optimal capital
structure- Capital structure theories - Dividend and dividend policy: Meaning,
Classification – sources available for dividends – Dividend policy – general
determinations of dividend policy.
UNIT - V
Capital budgeting: Capital Budgeting Process - Various Budgeting Techniques-
Payback period methods- Average Rate of return- Net present value method-
Internal rate of return- Benefit cost Ratio.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
REFERENCE BOOKS:
CORE – X:
17UBI43C COMPANY LAW AND SECRETARIAL SEMESTER –IV
PRACTICE
Hours per week: 4
Total Credits: 4
PREAMBLE:
1. To make students understand and the significant provisions of the
Companies Act 2013, by far, the most significant and all pervasive
amongst the various Corporate Legislations.
2. To familiarize students with Corporate Law and to make them
appreciate the importance of Corporate Governance in the management
of Organization.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Familiarize the students with Corporate rules and
CO1 regulations for establishing the Company form of K1 and K2
Organization
Acquire knowledge about Qualifications,
CO2 appointment and removal of Directors and their K1 and K2
powers and liabilities
Know Corporate Laws with regards to Winding up
CO3 K1 and K2
of the Company
Know the standard practice that a corporate
CO4 K1 and K2
secretary should follow
Understand the role of Secretary in Company
CO5 meetings and able to draft the documents relating K1 and K2
to the meeting
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE – X:
17UBI43C COMPANY LAW AND SECRETARIAL SEMESTER –IV
PRACTICE
Hours per week: 4
Total Credits: 4
CONTENTS
UNIT - I
Introduction : Meaning and Definition of Company – Nature - Formation and
Incorporation of a Company -Types of Companies - Memorandum of
Association – Alteration of Memorandum – Doctrine of Ultravires -
Articles of Association - Contents – Alteration of Article – Doctrine of Indoor
Management – Exceptions to Doctrine of Indoor Management - Prospectus –
Contents – Deemed Prospectus – Misstatement in prospectus – Kinds of Shares
and Debentures.
UNIT - II
Directors – Qualification and Disqualification of Directors – Appointment of
Directors – Removal of Directors – Directors remuneration – Powers of Directors
– Duties of Directors – Liabilities of Directors.
UNIT - III
UNIT - IV
UNIT - V
TEXT BOOKS:
1. Kapoor N. D 2015 Elements of Company Law (Twenty Ninth Edition)
Sultan Chand and Sons, New Delhi.
2. Gulshan S 2014 Business Law (Sixteenth Edition) New Age Publishers,
New Delhi
REFERENCE BOOKS:
1. Gogna P .P .S 2015 Text Book of Company Law (Tenth Edition) Sultan
Chand and Sons, New Delhi.
2. Gupta D.P 2015 Company Law (First Edition) SBPD, Agra.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE -XI:
17UBI43D SEMESTER- IV
INSURANCE MANAGEMENT
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To acquire skills needed to manage Insurance Business.
2. Identify the types of risks for which insurance coverage is appropriate.
COURSE OUTCOMES:
CO Knowledge
CO Statement
Number Level
Familiarize the students with insurance documents
CO1 K1 and K2
and policy contract
Acquire knowledge regarding computation of K1 , K2 and
CO2
Premium , Bonus and Benefits K3
Make acquainted in Savings and Investments
CO3 K1 and K2
Schemes and Tax benefits under Insurance policies
CO4 Know the Different types of Insurance Products K1 and K2
Gain knowledge on General Insurance and Pension
CO5 K1 and K2
Plans
CORE -XI:
17UBI43D SEMESTER- IV
INSURANCE MANAGEMENT
Hours per week: 5
Total Credits: 4
CONTENTS
Note: The question paper shall cover 80% theory and 20% problem
UNIT - I
Insurance Documents: Proposal forms and other relevant forms- First premium,
Renewal premium - Policy contract- Endorsement and Assignment - Renewal
notice, bonus notice - Other insurance documents related to policy.
UNIT - III
Savings and Investment Schemes: Shares / Units, Capital markets and Mutual
funds. Tax benefits under insurance policies- Life cycle needs -Including
solutions, matching of the customers’ needs and requirements to available
products- Comparison between different products offered -Chargeable premium
and coverage.
UNIT - IV
Life Insurance Products : Traditional and unit Linked Policies- Individual and
group policies- with profit and without profit policies- Different types of
insurance products - Whole life products -Interest sensitive products- Term-
Assurance annuities- Endowment- Assurance.
UNIT - V
General Insurance Products: Premium plans – Social security schemes – Pension
policies – Group insurance scheme and financial gerontology of superannuating
policies – Principles of Actuarial valuation.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and Practice
(Twenty Second Edition) Sultan Chand and Sons, New Delhi.
2. Anand Ganguly 2014 Insurance Management (Second Edition) New Age
International Publishers, New Delhi.
REFERENCE BOOKS:
1. Inderjith Singh 2015 Insurance Management (Fifth Edition) Kalyani
publishers, New Delhi.
2. Agarwal O.P 2017 Banking and Insurance Management (Fourth Revised
Edition) Himalaya Publishing house, New Delhi.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
ALLIED – IV :
17UMA4AA SEMESTER –IV
STATISTICS FOR BUSINESS
Hours per week: 5
Total Credits: 4
PREAMBLE
CO Knowledge
CO Statement
Number Level
CO1 S M S M M
CO2 S M S M M
CO3 S M S M M
CO4 S M S M M
CO5 S M S M M
UNIT – II
Measures of central tendency – Mean, Median, Mode, Geometric Mean and
Harmonic Mean – Measures of dispersion – Range, Quartile deviation – Standard
deviation and coefficient of variation (Simple problems).
UNIT – III
Correlation – Meaning and definition – Types of correlation – Scatter diagram –
Karl Pearson’s coefficient of correlation – Spearman’s Rank correlation –
Coefficient of correlation concurrent deviation.
UNIT – IV
UNIT – V
TEXT BOOKS:
REFERENCE BOOKS:
1. Gupta S.P Statistical Methods 2004 Sultan Chand and Sons, New Delhi.
2. Vittal P. R 2001 Business Mathematics and Statistics Margham
publishers, Chennai.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT - II
Business Letters: Layout of Business Letters - Replies - Offer – Quotation -
Order - Complaint and Adjustment-Collection Letter and Circular Letter - Status
Enquiry.
UNIT - III
Correspondence: Banking Correspondence - Meaning and Structure of Banking
Correspondence - Elements of Good Banking Correspondence - Types -
Insurance Correspondence - Different Types of Correspondence Relating to
Insurance.
UNIT - IV
Business Language and Presentation: Importance of Business Language -
Vocabulary Words Often Confused - Words Often Misspelt - Common Errors in
English - Oral Presentation Importance - Characteristics - Presentation Plan -
Power Point Presentation - Visual Aids.
UNIT - V
Application Letters: Preparation of Resume - Interview: Objectives - Types of
Interviews - Report Writing: Meaning - Importance – Characteristics of a good
report - Reports by Individual – Committees - Precise Writing.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Rajendra pal and Koralahalli J. S 2014 Essentials of Business Correspondence
(Eighteenth Edition) Sultan Chand and Sons New Delhi. (Unit- I to V)
2. Alpana Gupta S. M 2015 Effective Business Communication (Second Edition)
Himalaya Publishing house, New Delhi.
REFERENCE BOOKS:
1. Bhatia R. C 2015 Business Communication (Second Edition) ANE Books,
New Delhi.
2. Premavathi N 2014 Business Communication and Correspondence (Third
Edition) Sultan Chand and Sons, New Delhi.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE XII:
17UBI53A SEMESTER- V
INCOME TAX LAW AND PRACTICE
PREAMBLE:
1. To impart basic knowledge and equip students with the application
of principles and provisions of Income Tax Act and its implications.
2. To know about various basic concepts used in Income Tax Act.
COURSE OUTCOMES
In the successful completion of the course, student will be able to
CO Knowledge
CO Statement
Number Level
CO1 S M M S S
CO2 M M M S S
CO3 S M M S S
CO4 S M M S S
CO5 S M M S S
S-Strong: M-Medium: L-Low
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
CORE XII:
17UBI53A INCOME TAX LAW SEMESTER- V
AND PRACTICE *
UNIT - II
Heads of Income- Income from Salaries: Definition- characteristics –
computation of salary – Provident fund - Allowances - perquisites –Profit in
lieu of salary - Deduction under section 16 and 80C.
UNIT - III
Profit and Gains of Business or Profession: Definition – allowable expenses –
Disallowed expenses – Depreciation –Rates of depreciation - Computation of
business income –Professional Receipts- Professional Expenses – Computation
of professional income.
Income from Other Sources: General Income u/s 56 (1) – Specific Income u/s
56 (2) –Deductions u/s 57 – Expenses disallowed u/s 58.
UNIT - IV
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT - V
Set off and Carry forward of losses – Speculation loss - Capital losses - Carry
forward of losses.
Computation of Tax liability – Relief and Rebates - Assessment of Individuals.
TEXT BOOKS
1. Gaur and Narang, ___________. “Income Tax Law and Practice” Income Tax
Law and Practice Delhi(Unit I-V)
REFERENCE BOOKS:
1. Mehrotra H.C,___________.“Income-tax Law and Accounts” SahithyaBhavan
publishers.
CORE -XIII:
17UBI53B SEMESTER- V
COMMERCIAL BANK MANAGEMENT
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To enhance the conceptual knowledge about core Commercial Bank.
2. To enrich the students’ knowledge about the ingredients of the
Banking Management.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
CO 1 S M M S S
CO 2 S M M S S
CO 3 S M M S S
CO 4 S M M S S
CO 5 S M M S S
UNIT - II
Management of Non- Performing Assets: Introduction- Meaning and
Definition- Classification- Causes and Implications of increase in NPA -
Remedial Measures to contain NPA- Recent Initiatives by the RBI and
Government of India.
UNIT - III
Investment Management: Purpose of Investments by Banks- Types of
Securities – Classification of Investments- Profitability Management- Cash
Management- Money Market- Treasury Management- Treasury Management
and Money Market.
UNIT - IV
Risk Management: Risk in Banking Business - Risk Assessment- Risk
Management- Risk Based Supervision- Internal Audit- Asset Liability
Management- Capital adequacy and Basel Norms- Core Banking solution-
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT - V
Marketing Management: Introduction - Concept of Marketing in Banks -
Internal and Interacting Marketing – Recent trends in Marketing - Bank
Marketing Mix -Market Segmentation - Customer Segmentation and Customer
Relationship Management - Market Review - Relationship Marketing
TEXT BOOKS:
REFERENCE BOOKS:
1. Peter S Rose 2013 Bank Management and Financial Services (Ninth
Edition) Tata Mc Graw Hill, New Delhi.
CORE - XIV:
17UB153C SEMESTER –V
PRINCIPLES OF MARKETING
CORE- XIV :
17UBI53C SEMESTER- V
PRINCIPLES OF MARKETING *
UNIT II
Marketing functions-Buying –Selling –Transportation –Storage –
Financing –Risk Bearing –Standardization –Market Information.
UNIT III
Consumer Behavior –meaning –Need for studying consumer behavior-
Factors influencing consumer behavior-Market segmentation – Customer
Relationship Marketing.
UNIT IV
Marketing Mix – Product mix –Meaning of Product –Product life cycle –
Branding-labeling-Price Mix-Importance-Pricing objectives - Pricing
strategies –Personal selling and Sales Promotion – Advertisement - Media of
advertisement -Place mix- Promotion Mix-Importance of channels of
distribution –Functions of middlemen – Importance of retailing in today’s
context
UNIT V
Marketing and Government –Bureau of Indian Standards –Agmark –
Consumerism – Consumer Awareness-consumer protection Act – Rights of
consumers.
TEXT BOOKS
COURSE OUTCOME
UNIT– II
Material Control: Levels of material Control – Need for Material Control –
Economic Order Quantity – ABC analysis – Perpetual inventory – Purchase
and stores Control: Purchasing of Materials – Procedure and documentation
involved in purchasing – Requisition for stores – Stores Control – Methods of
valuing material issue – LIFO – FIFO.
UNIT– III
Labour: System of wage payment – Idle time – Control over idle time –
Labour turnover –Methods of Remuneration and incentive systems – Halsey
Plan – Rowan Plan only –Overhead – Classification of overhead – Allocation of
overhead and Absorption of overhead .
UNIT– IV
Process costing – Features of process costing – process losses, wastage, scrap,
normal process loss – abnormal loss, abnormal gain. (Excluding inter process
profits and equivalent production).
UNIT– V
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
Contract costing –Meaning and Features of Contract Costing, Contract v/s Job
Costing , Treatment of Profit on Incomplete Contracts as Credited Profit and
Reserve Profit, Value of Work–in–progress and Practical Problems on
Preparation of Contract Account and Balance Sheet. Reconciliation of Cost
and Financial accounts.
TEXT BOOKS:
1. Reddy,T.S., and Hari Prasad Reddy,Y. 2011.Cost Accounting,Margham
Publications, Chennai.
2. Jain S.P and Narang K.L. 2000. Cost Accounting,Kalyani Publishers, New
Delhi.
REFERENCE BOOKS:
1. S. P. Iyengar, 2010. Cost Accounting Principles and Practice. Sultan Chand
& Sons, New Delhi.
2. Pillai. R.S.N and Bagavathi 2014. Cost Accounting. Sultan Chand and
Company Ltd., New Delhi.
BUSINESS
Hours per week: 4
Total Credits: 3
PREAMBLE:
COURSE OUTCOMES:
BUSINESS
Hours per week: 4
Total Credits: 3
CONTENTS
UNIT - I
Computer : Introduction – Meaning – Characteristics - Generations – Types of
Digital Computer – Components of Computer – Input, Storage and Output
Devices – Uses of Computers in Modern Business.
UNIT - II
Hardware and Software: Hardware: Meaning - Types of Hardware - Software:
Meaning – Types of Software – Operating Systems: Meaning - Functions –
Types - Programming Language – Compilers and Interpreters.
UNIT - III
Accounting Software: New features of Tally – Accounting Concepts - Manual
Vs Computerized accounting. Company Creation – Accounts Configuration –
Accounting Features.
UNIT - IV
Accounts Masters: Ledgers and Groups – Creation – Alteration – Inventory
Masters: Stock Items – Stock Group – Stock Category – Creation and
Alteration - Types of Vouchers.
UNIT - V
Vouchers and Report Generation: Bill wise – Interest computation and
Printing of Vouchers. Bank Reconciliation Statement – Security Control – User
Passwords - Reporting in Tally.
TEXT BOOKS:
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
REFERENCE BOOKS:
1. Palanival S 2015 Tally (First Edition) Margham Publications,
Chennai.
2. Ashok K Nandhani 2017 Tally ERP 9 Learning Guide (Fourth Edition)
BPB Publications, New Delhi.
MANAGEMENT ACCOUNTING
Hours per week: 6
Total Credits: 5
PREAMBLE:
1. To develop the understanding of accounting tools and information
and their uses in Decision making
2. To Identify and give examples of each of the three basic
manufacturing cost categories
COURSE OUTCOMES
In the successful completion of the course, student will be able to
CO Knowledge
CO Statement
Number Level
CO1 M M S S M
CO2 M M S S M
CO3 M M S S M
CO4 M M S S M
CO5 M M S S M
CORE -XVI:
17UBI63A SEMESTER- VI
MANAGEMENT ACCOUNTING
Hours per week: 6
Total Credits: 5
Note: Distribution of Marks: 60% Problems
and 40%Theory
CONTENTS
UNIT- I
Management accounting - Meaning-Definition – Characteristics - Scope-
Objectives and functions - Distinction between financial accounting and
management accounting - Distinction between management accounting and
cost accounting Tools and techniques of management accounting - Advantages
and limitations.
UNIT- II
Ratio Analysis – Meaning-Advantages - Limitations-Classification of ratios-
Analysis of liquidity – Solvency and Profitability.
Working Capital – Working capital requirements and its computation.
UNIT- III
Fund Flow Analysis and Cash Flow Analysis. Fund flow statement –
Importance-Limitations – Preparation of schedule of changes in working
capital-Calculation of funds from operation - fund flow statement.
Cash flow statement –Meaning –Importance –Difference between fund flow
and cash flow analysis –Advantages –Limitations –Computations of cash from
operations –Cash flow statement.
UNIT- IV
Marginal costing and Break Even Analysis – Managerial applications of
marginal costing – Significance and limitations of marginal costing. Key
factors: Make or Buy- Pricing decision –Effect of changes in sales price.
UNIT- V
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
TEXT BOOKS:
1. Sharma and S.K.Gupta. 2006.“Management Accounting”, Kalyani
Publishers, New Delhi.
2. Ramachandran & Srinivasan. R. 1998. Management Accounting. Sriram
Publications, Trichy.
REFERENCE BOOKS:
1. S.P. Jain and K.L. Narang, 2016. “Cost and Management Accounting”,
Kalyani Publishers, New Delhi.
2. Dr. S.N. Maheswari. 2014. “Management Accounting”, Sultan Chand &
Sons, New Delhi.
CORE – XVII:
17UBI63B
PRINCIPLES OF AUDITING SEMESTER- VI
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
PREAMBLE:
1. To discuss the philosophy and environment of auditing.
2. To analyze the concept of materiality in an audit.
COURSE OUTCOMES
In the successful completion of the course, student will be able to
CO Knowledge
CO Statement
Number Level
CO1 S S M S S
CO2 S S M S S
CO3 S S M S S
CO4 S S M S S
CO5 S S M S S
CORE – XVII:
17UBI63B
PRINCIPLES OF AUDITING SEMESTER- VI
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
UNIT-II
Internal Control - Internal Check and Internal Audit - Audit Note Book -
Working Papers. Vouching - Voucher - Vouching of Cash Book - Vouching of
Trading Transactions - Vouching of Impersonal Ledger.
UNIT-III
Verification and valuation of assets and liabilities – auditors position regarding
the valuation and verifications of assets and liabilities – depreciation – reserves
and provisions – secret reserves.
UNIT-IV
Audit of Joint Stock Companies - Qualification - Dis-qualifications - Various
modes of Appointment of Company Auditor - Rights and Duties - Liabilities
of a Company Auditor - Share Capital and Share Transfer Audit - Audit Report
- Contents and Types.
UNIT-V
Audit of Computerized Accounts – Computer based Accounting Vs
Conventional Accounting System-Computer assisted auditing techniques-
Electronic Auditing - Investigation under the provisions of Companies Act.
TEXT BOOK:
1. Tandon B.N, 2005, “Practical Auditing”, S. Chand Company Ltd, New
Delhi.
REFERENCE BOOKS:
1. Kishnadwala V.H and Kishnadwala N.H, “Principles and Practice of
Auditing”, Sultan Chand & Sons, New Delhi.
CORE PRACTICAL – I:
17UBI63P OFFICE AUTOMATION SEMESTER- VI
III - MS POWERPOINT
1. Designing presentation slides for a product of your choice. The slides
must include name, brand name, type of product, characteristics,
special features, price, special offer etc. Add voice if possible to
explain the features of the product. The presentation should work in
manual mode.
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
IV - MS ACCESS
V - TALLY
1. Company Creation and Alteration
2. Creating and Displaying Ledger
3. Voucher Creation ,Voucher Alteration and Deletion
4. Illustrating Final Accounts
5. Exhibiting Balance Sheet
B.Com – Banking and Insurance (Students admitted from 2017-2018 onwards)
PREAMBLE:
1. To provide basic knowledge about the insurance laws in India.
2. To acquire skills needed to manage insurance business.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
CO Knowledge
CO Statement
Number Level
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO 1 S M M S S
CO 2 S M M S S
CO 3 S M M S S
CO 4 S M M S S
CO 5 S M M S S
UNIT-II
LIC Act 1956: Organization Structure- Role of LIC in National Economy.
UNIT - III
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT - IV
Insurance Sector: General Insurance - Drawbacks of the regulated
insurance industry in India- Privatization and Challenges in Insurance
Sector.
UNIT - V
Ombudsman scheme: Territorial Jurisdiction of Ombudsman.
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and
Practice (Twenty Second Edition) Sultan Chand and Sons, New
Delhi.
2. Dr. Periasamy P 2017 Principles and Practice of Insurance (Fifth
Edition) Himalaya Publishing House, New Delhi.
REFERENCE BOOKS:
1. Inderjith singh 2015 Fundamentals of Insurance (Fifth Edition),
Kalyani publishers, New Delhi.
2. Nallini Prava Tripathy 2014 Insurance Theory and Practice (First
Edition) PHI Learning, New Delhi.
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
17UBI5EA ELECTIVE-I :
SEMESTER –V
RETAIL BANKING
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To provide with an understanding of and insights into the roles
and functions of Retail Banking.
2. To acquire knowledge about Customer Relationship
Management.
COURSE OUTCOMES:
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO
CO Statement Knowledge
Number Level
Know the historical roles and functions of Retail K1 and K2
CO1
Banking
Acquire knowledge about the Retail Strategy and K1 and K2
CO2
Delivery Channels.
Understand the impact of customer relationship K1 and K2
CO3
management
Know the Trends in retailing and the growth of K1 and K2
CO4
E-Banking
Identify various steps followed to recovery of retail K1 and K2
CO5
loans.
17UBI5EA ELECTIVE-I :
SEMESTER –V
RETAIL BANKING
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Introduction of Retail Banking -History and definition, role within the
bank operations, Applicability of retailing concepts distinction between
Retail and Corporate or Wholesale Banking. Retail Products overview -
Customer requirements, Products development process, Liabilities and
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT – II
Retail Strategies- Marketing or Selling of retail products Tie-up with
Institutions for Personal loans or Credit cards or Educational loans, with
OEMs or Authorized Dealers for Auto or Vehicle loans, and with Builders
or Developers for Home loans
UNIT - III
UNIT - IV
Trends in retailing - New products like Insurance, DEMAT services, online
or Phone Banking, Property services, Investment advisory or Wealth
management, Reverse Mortgage – Growth of E-Banking, Cross selling
opportunities.
UNIT - V
Recovery of Retail Loans - Defaults, Rescheduling, recovery process.
SARAFAESI Act, DRT Act, use of Lok Adalat forum - Recovery Agents -
RBI guidelines
TEXT BOOKS:
REFERENCE BOOKS:
ELECTIVE-I :
17UBI5EB
RURAL BANKING AND MICRO SEMESTER –V
FINANCE
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To obtain theoretical knowledge on Rural banking system in India
COURSE OUTCOMES:
CO
CO Statement Knowledge
Number Level
ELECTIVE-I :
17UBI5EB
RURAL BANKING AND MICRO SEMESTER –V
FINANCE
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Rural India- Characteristics of Rural India; Economic life of rural people,
rural poverty - main causes and methods of measuring rural poverty. Rural
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
Development Policy; Govt. policies and programmes for rural farm and
non-farm sectors. Economic reforms and its impact on rural economy
UNIT - II
Financing Rural Development- Regulation of Rural Financial Services;
Function and policies of RBI in Rural Banking, NABARD-Main functions,
role, refinance support. Lead bank approach, State level and District level
Credit committees. Various services offered by the banking sector for rural
development.
UNIT - III
Priority Sector Financing and Govt initiatives - SME Finance: Definition of
SME. Importance to Indian economy- Financing of SME and small
enterprise refinance from SIDBI. Revival of sick units; revival package and
implementation, Stressed assets under rehabilitation, Debt restructuring
mechanism for SMEs.
UNIT - IV
Overview of Microfinance- Indian Rural financial system, introduction to
Microfinance, Microfinance concepts, products and Microfinance models
Emerging Global Microfinance practices. Need of Microfinance
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT - V
Credit Delivery Methodology- Associations; Bank Guarantees Community
Banking, Cooperatives, Credit Unions, Grameen Model, SHG, Individual,
Intermediaries, Could be individual lenders, NGOs, micro credit
programmes, and Commercial banks
TEXT BOOKS:
REFERENCE BOOKS
ELECTIVE – I:
17UBI5EC SEMESTER- V
CENTRAL BANKING
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To provide with an understanding of and insights into the roles and
functions of Central Banks.
2. To acquire knowledge about how monetary transmits across the
economy and affects monetary policy as well as output and employment.
COURSE OUTCOMES:
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO
CO Statement Knowledge
Number Level
Know the historical roles and functions of Central K1 and K2
CO1
Banks
Acquire knowledge about the evolution , K1 and K2
CO2
constitution and governance of RBI
Understand the policy that the Central Bank uses
CO3 to regulate monetary conditions in the economy in K1 and K2
order to achieve monetary stability
Familiar with the credit policy , importance of
CO4 budgets and how the Central and State K1 and K2
Governments allocates funds
Identify various tools that the Central Bank can use K1 and K2
CO5
against risks to financial stability
ELECTIVE – I:
17UBI5EC SEMESTER- V
CENTRAL BANKING
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Rationale and Functions of Central Bank : Evolution and Functions of
Central Banking : Evolutions of Theory and Practice of Central Banking,
Development of Central Banks in Developed and Developing countries -
Functions of a Central Bank – Contemporary Issues in Central Banking.
UNIT - II
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT - III
Monetary Policy : Objectives, Reconciling dual objectives, The Taylor Rule,
Indicators of Policy, instruments of policy (Bank Rate, OMO, CRR, SLR
etc.), policy Transmission mechanism and channels, transparency of
policies, Lags in policy.
UNIT - IV
Credit Policy:. Objectives, Theory and Practice, Instruments. An over view
of Fiscal Policy: Importance of Budgets, Union Budget, State Budget,
Finances of Union and State Governments, Finance Commission - Striking
balance between inflation and growth through monetary and fiscal policies
UNIT - V
Supervision and Financial Stability : Indian Financial System :
Constituents of Indian Financial Markets and their Regulation – Evolution
of banking Regulation and Supervision .Financial Development Vs
Financial stability, Risks to Financial stability, Early warning signals and
remedial action, Liquidity Management, Regulation and supervision of
Banks, Risk Management in Banks, The Basel Norms, Prudential Norms,
Effect of liberalization and Globalisation on Financial Stability, Linkage to
International Financial Stability, International standards and codes.
TEXT BOOKS:
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
REFERENCE BOOKS:
1. Sylvester Eijffinger and Donato Masciandaro 2014 Modern Monetary
Policy and Central Bank Governance (First Edition) Edward Elgar.
2. Finance, 2016 Central Banking Macmillan Publishers, Chennai.
ELECTIVE –II :
SEMESTER –
17UBI6EA INSURANCE LAWS AND REGULATION VI
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To acquire specialized knowledge of Law and Regulations relating to
Insurance.
2. To familiar with the powers of Central Government under various
Act.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to:
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO
CO Statement Knowledge
Number Level
ELECTIVE –II :
SEMESTER –VI
17UBI6EA INSURANCE LAWS AND REGULATION
Hours Per Week: 5
Total Credits: 4
CONTENTS
UNIT - I
Introduction - Definition and Sources of Law – Judicial set up in India –
Insurance as a contract – Regulation of Insurance Business in India – Legal
Framework of Insurance Business – Reforms in Insurance sector – Role of
Insurance in Economic system – Future trends in the Indian Insurance
Industry.
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT - II
Insurance Act 1938 – Definitions – Recent Amendments - Prohibition of
transaction of Insurance Business by certain person – Regulatory
Framework – Powers of Authorities to make Rules – Licensing of
Surveyors and Loss Assessors – Establishment of Tariff Advisory
Committee
UNIT - III
LIC Act 1956 – Important definitions - Establishment and Incorporation of
LIC – Functions – Recent Amendments - Regulatory Framework - Policies
to be guaranteed by Central Government - Powers of Central Government
under this Act
UNIT- IV
GIC Act 1972 - Important definitions – Significant Provisions - Formation of
General Insurance Corporations – Functions of GIC - Regulatory
Framework - Recent Amendments - Powers of Central Government under
this Act – Consumer Protection Act 1986
UNIT - V
IRDA Act 1999 – Important definitions – features of IRDA - Establishment
and Incorporation of Authority – Recent Amendments - Duties, Powers
and Functions of authority – Powers of Central Government under this
Act – Rules and Regulations to be laid before Parliament – Penalty for
default - Offences by companies
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and
Practice (Twenty Second Edition) Sultan Chand and Sons, New
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
Delhi.
2. Dr. Periasamy P 2014 Principles and Practice of Insurance (Second
Edition) Himalaya Publishing House, New Delhi.
REFERENCE BOOKS:
1. Inderjith Singh 2014 Fundamentals of Insurance (Fifth Edition)
Kalyani publishers, New Delhi.
2. Murthy A 2015 Principles and Practice of Insurance (First Edition)
Margham Publications, Chennai.
ELECTIVE –II :
17UBI6EB SEMESTER –VI
PRACTICES OF GENERAL INSURANCE
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To acquire specialized knowledge of law and practice relating to
General Insurance.
2. To familiarize with the procedures and practices of various
insurance policies.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to:
CO Knowledge
CO Statement
Number Level
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT – II
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
Fire and Marine Coverages – Standard Policies – Specified Perils Vs. All
Risks – Fire Insurance Coverages – Reinstatement Value Policies –
Declaration Policy – Floating Policies – Long Term Policies – Consequential
Loss (Fire) Insurance – Marine Insurance Coverages – Hull Insurance –
Marine (Cargo) Insurance – Institute Cargo Clauses – Types of Losses –
Types of Marine Policies – Specific Policy.
UNIT – III
Miscellaneous Coverages –Personal Accident Insurances –Burglary
(Business Premises) Policy – All Risks Insurance Policy -Money Policy –
Baggage Insurance – Legal Liability Insurance – Fidelity Guarantee
Insurance – Jeweler‘s Block Insurance – Aviation Insurance – Engineering
Insurance – Rural Insurance – Micro Insurance.
UNIT – IV
Specialized Insurances – Industrial All Risks Insurance ––Oil and Energy
Risks Insurance – Satellite Insurance – Underwriting – Underwriting Policy
–Underwriting Practice – Physical Hazard – Underwriting of Physical
Hazard –Underwriting of Moral Hazard – Acceptance of Risks Subject To
Underwriting Safeguards .
UNIT – V
Claims – Claims Forms – Investigation and Assessment – Surveyors and
Loss Assessors – Claims Documents – Arbitration – Limitation - Settlement
– Discharge Vouchers – Post Settlement Action – Recoveries – Salvage –
Loss Minimization and Salvage.
TEXT BOOKS:
REFERENCE BOOKS:
17UBI6EC ELECTIVE - II :
SEMESTER VI
RISK MANAGEMENT
Hours per week: 5
Total Credits: 4
PREAMBLE:
1. To develop a knowledge of risk, measurement of risk and its
transferability.
2. To familiarize the students with the basic principles of risk
management.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO
CO Statement Knowledge
Number Level
Understand the concept of risk and its types, K1 and K2
CO1
pooling and diversification of risk.
Acquire knowledge about the Risk aversion and K1 and K2
CO2
demand for insurance.
Know the Analytical tools used in corporate risk K1 and K2
CO3
management.
Appreciate risk assessment as a tool in the overall
CO4 K1 and K2
scope of risk management.
Aware on the risk management in banking K1 and K2
CO5
business with risk regulation in banking industry.
UNIT – II
Risk aversion and demand for insurance: By individuals- By
corporations- Insurability of risk- Contractual provisions- Legal doctrine-
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT – III
Analytical tools used in corporate risk management : Products
liability – Environmental liability – Directors and Officers liability-
Issues in liability risk and management.
UNIT - IV
Asset Liability Management: Components of Assets and Liabilities in
Banks’ Balance Sheet – Liquidity management – Interest rate risk
management – Management of exchange risk – RBI Guidelines.
UNIT – V
Risk management in Banking: Risk and Banking business - Risk
regulation in banking industry – Market risk – Credit risk – Operation
risk.
TEXT BOOKS:
1. George E Rejda 2016 Principles of Risk Management and Insurance
(Thirteenth Edition) Pearson Edition, New Delhi.
2. Harrington Niehaus 2014 Risk Management and Insurance (Second
Edition) McGraw Hill, New York.
REFERENCE BOOKS:
1. Surjeet Kaur 2015 Insurance and Risk Management (Second
Edition) Kalyani Publishers, New Delhi.
2. Indian Institute of Banking and Finance 2017 Treasury, Investment and
Risk Management (Second Edition) Macmillan Publishers, Chennai.
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
ELECTIVE - III :
17UBI6ED SEMESTER VI
FINANCIAL MARKETS AND SERVICES
Hours Per Week: 5
Total Credits: 4
PREAMBLE:
1. To provide basic knowledge about the Financial Markets and
Services.
2. To enable the students to know the functioning of Indian Financial
Markets and Services and the key roles played by them in Corporate
Financing.
COURSE OUTCOMES:
On the successful completion of the course, students will be able to
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
CO Knowledge
CO Statement
Number Level
Gain Knowledge on the Structure of Financial
CO 1 Market, Importance and Classifications on Money K1 and K2
and Capital Markets.
Aware on the Securities, New Issue markets and
CO 2 K1 and K2
Merchant Bankers.
Acquire knowledge about the functioning of stock
CO 3 K1 and K2
exchange and the SEBI guidelines.
Acquainted on Financial Intermediaries, Mutual
CO 4 K1 and K2
Funds and Investment Companies.
Obtain knowledge on New Modes of financing,
CO 5 Modus Operandi of Factoring and Securitisation in K1 and K2
India.
CO 1 S S S M S
CO 2 S M M M M
CO 3 S M S M S
CO 4 S S M M M
CO 5 S M S S S
S-Strong: M-Medium; L-Low
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
ELECTIVE - III :
17UBI6ED FINANCIAL MARKETS AND SEMESTER VI
SERVICES
UNIT – II
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT – III
Secondary Markets: Stock Exchange – Role of Secondary Market – Trading
in Stock Exchange – Various Speculative Transactions – Role of SEBI –
Regulation of Stock Exchange.
UNIT – IV
Intermediaries: Banks as Financial Intermediaries – Commercial Banks
Role in Financing – IDBI – IFCI – LIC – GIC – UTI – Mutual Funds –
Investments Companies.
UNIT – V
Modes of Financing: New Modes of Financing – Leasing as Source of
Finance – Forms of Leasing – Venture Capital – Dimension Functions –
Venture Capital in India – Factoring – Types – Modus Operandi of
Factoring – Factoring as Source of Finance – Securitisation of Assets –
Mechanics of Securitisation- Utility of Securitisation – Securitisation in
India.
TEXT BOOKS:
1. Gordon E and Natarajan 2014 Financial Marketing and Services (Ninth
Edition) Himalaya Publishing House, New Delhi. (Unit –I to V)
2. Dr Gurusamy S 2015 Financial Marketing and Services (Fourth Edition)
Tata MC. Graw Hills Pvt. Ltd, New Delhi. (Unit –I to V)
REFERENCE BOOKS:
COURSE OUTCOMES
In the successful completion of the course, students will be able to
Knowledge
CO Number CO Statement
Level
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT- I
Special features of Indirect Taxes - Contribution to government revenues -
Taxation under the constitution - Advantages and Disadvantages of
Indirect Taxes.
UNIT-II
Goods and Service Tax: Introduction to GST - Meaning - Objectives –
Constitutional Amendment of GST- Salient features of GST- Kinds of GST:
Central GST- State GST- Inter-state GST - Benefit of GST – Limitations of
GST in India.
UNIT-III
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT-IV
GST on Export and Import – Calculation of Net cost of imported goods -
Calculation of Sale Value after import - Net tax payable calculation of
imported goods – Export value calculation- Refund calculation – Impact of
GST in various Sectors.
UNIT-V
Customs Duty - Different Types of Customs Import Duties - Abatement of
duty in Damaged or Deteriorated Goods - Remission on duty on lost,
destroyed or abandoned goods - Customs Tariff Act 1985 - Customs Duty
Drawback.
TEXT BOOKS
2. Gupta R.L and Gupta V.K, 2010. “ Indirect Tax”Sultan Chand &Co.,
New Delhi (Unit I-V)
REFERENCE BOOKS:
1. Datey V.S., 2016. “Indirect Taxes”, (2nd edition) Taxman Publications
(P) Ltd.,
New Delhi.
3. Vishal Saraogi and Roshan Lodha,2017. “Goods & Service Tax Law
the Ultimate Guide”, Lawpoint Publication Pvt Ltd.
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
NMEC – I:
17UNM34U SEMESTER –III
PRACTICAL BANKING
(Jointly given by the external and internal examiner).
Hours Per Week: 2
Total Credits: 2
PREAMBLE:
1. To impart the students with practical banking knowledge
2. To improve functional knowledge in opting Banking.
UNIT - I
Introduction to Banking: Meaning- Functions- Types of Deposits- Types of
Bank Customers.
UNIT - II
Operating the account: Opening of Bank account – Operating the account-
Electronic Banking Services.
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT - III
Electronic Banking Operation: Internet Banking- Mobile Banking-
Electronic cheques.
UNIT - IV
Electronic Fund Transfer: Electronic Clearing System- EFT- RTGS- Cards-
Debit cards- Smart cards- Credit card operation- Advantages and
disadvantages.
UNIT - V
Risk in E-Banking: Strategic risk- Transaction risk - Compliance risk-
Reputation risk.
TEXT BOOKS:
REFERENCE BOOKS:
CONTENTS
UNIT – I
Introduction to Insurance: Definition - Importance and Needs of
Insurance- Insurance as a social security tool.
UNIT – II
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT – III
Contract of Insurance: Definitions- Essential elements- Mini cases
UNIT – IV
Insurance Documents: Proposal form- Policy Forms- Certificate of
Insurance- Endorsement- Terms used (Insured – proposal - policy -
premium - Claims – lapses - insurer – insure).
UNIT – V
Insurance in India: IRDA- History- Structure- Function- Insurance
repository in India.
TEXT BOOKS:
1. Mishra M .N and Dr. Mishra S.B 2016 Insurance Principles and
Practice (Twenty Second Edition) Sultan Chand and Sons, New
Delhi.
2. Dr. Periasamy P 2014 Principles and Practice of Insurance (Second
Edition) Himalaya Publishing House, New Delhi.
REFERENCE BOOKS:
1. Inderjith singh 2014 Fundamentals of Insurance (Fifth Edition)
Kalyani publishers, New Delhi.
2. Murthy. A 2015 Principles and Practice of Insurance (First Edition)
Margham Publications, Chennai.
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
PREAMBLE:
UNIT - II
Supply chain Integrates- Push, Pull strategies – Demand driven strategies
– Impact on grocery industry – Retail industry – Distribution strategies.
UNIT - III
Strategic Alliances: Frame work for strategic alliances – 3PL – Merits and
Demerits – Retailer – Supplier Partnership – Advantages and
Disadvantages of RSP – Distributor integration.
UNIT - IV
Procurement and Outsourcing: Outsourcing – Benefits and risks –
Framework for make/buy decision – e-procurement – Framework of e-
procurement.
UNIT - V
Dimension of Customer Value – Conformance of requirement – Product
selection – Price and Brand – Value added services – Strategic pricing –
Smart pricing – Customer value measures.
TEXT BOOKS:
REFERENCE BOOKS:
B.Com – Banking and Insurance (Students admitted from 2017- 2018 and onwards)
UNIT – II
Policy Holders Interest: Implications for Field Personnel – Implications for