B.Com Ist Year

• 105 - Paper 5: Financial Accounting I
  106 - Paper 6 : Industrial Organisation & Management
  107 - Paper 7 : Quantitative Techniques I
  124 - Paper II - Paper III - Industrial Organisation And Management
• 105 - Paper 5: Financial Accounting I
  
  Objective: The objective of this paper is to help the students to acquire fundamental knowledge of accounting and their applications.
  
  UNIT I: introduction to Accounting: Need for accounting - Definition and scope of accounting - Book keeping and Accounting - Branches of Accounting Advantages and Limitations - accounting process - Journalising -Classifications of Accounts - Ledger - Interpretation of Balance of ledger accounts -subsidiary Books including different types of cash books.
  
  UNIT II: Bank Reconciliation Statement & Bills of Exchange: Bank Reconciliation Statement - Need - Reasons for difference between cash book and pass book balances - problems on favorable, and overdraft balances -Ascertainment of correct cash book balance. Bills of exchange - definition - promissory notes and bills of exchange -Recording of transactions relating to bills - Books of Drawer and Acceptor - Honor and dishonor of bills - renewal of bills - Retiring of bills under rebate - Accommodation bills.
  
  UNIT III: Preparation of Trial Balance, Final Statement of Accounts, Errors and Rectification: Final Accounts of sole trader - Trial Balance - Capital and Revenue Expenditures and Receipts - Trading Account - Manufacturing Account -Profit & Loss Account and Balance Sheet - Adjusting and closing entries. Errors and their Rectification - Types of Errors - Rectification before and after preparation of final statements of Accounts -Suspense Account - Effect of Errors on Profit.
  
  UNIT IV: Consignments and Joint Ventures: Consignments - Features, Proforma invoice - Account sale, Delcreder Commission - Accounting treat ment in the books of the consignor and the consignee - Valuation of consignment stock - Normal and abnormal loss -Invoice of goods at a price higher than cost price. Joint ventures - Accounting Procedure - Joint Bank Account.
  
  UNIT V: Depreciation - Provisions and Reserves: Meaning of Depreciation - Causes - objects of providing for depreciation - Factors affecting depreciation Accounting Treatment Methods of providing depreciation - Straight line Method Diminishing Balance Method -annuity Method - Depreciation Method - Provisions and Reserves -Reserve Fund - Different Types of Provisions and Reserves.
  
  Books Recommended
  
  1. A.N. Agarwal: Higher Science of Accountancy; 2. TS. Greeal: Introduction to Accountancy; 3. R.L. Gupta & VK. Gupta: Principles and practice of Accounting. 4. M.C. Shukla & TS.: Grewal: Advanced Accountancy. 5. S.P Jain & K.L. Narang: Advanced Accountancy; 6. R.L. Gupta & Radhaswamy: Advanced Accountancy; 7. S.P Iyengar: Advanced Accountancy; 8. Patil & Korlahalli: Principles & Practice -of-46bounting; 9. Tulasian: Financial Accounting.

107 - Paper 7 : Quantitative Techniques I

Objective: The objective of this paper is to impart knowledge on the application of quantitative Techniques in Business decision making.

UNIT I: Introduction to Statistics: Meaning, definition. functions, importance and limitations of statistics - Collection of data - Primary and secondary data Schedule and questionnaire - Frequency Distribution - Tabulation - Diagram and graphic presentation of data - Statistical system in India.

UNIT II: Measures of Central Tendency and Disperson: Definition, objectives and characteristics of measures of Central Tendency - Types of Averages: Arithmetic Mean; Geometric mean; Harmonic Mean, Median, Mode, Quartiles, Deciles, Percentiles; Properties of Averages and their application; Meaning, definitions, objectives of dispersion - Range, Quartile Deviation -Mean Deviation Standard deviation - Coefficient of variation - Definition and objectives of skewness - Karl Pearson's and Bowley's measures of Skewness.

UNIT III: Measures of Relation: Meaning, Definition and use of correlation -Types of correlation - Karl Pearson's correlation coefficient - Spearman's Rank correlation probable error - Meaning and utility and Regression analysis comparison between correlation and Regression - Regression Equations - Interpretation of Regression Coefficients.

UNIT IV: Set Theory: Set, Subset, Types of sets - operations on sets - Venn diagram -Demorgan Laws - Applications of set Theory - Laws of Indices; Arfthmetic Progression - Geometric Progressions - Harmonic Progressions.

UNIT V: Matrix: Meaning and operation - Matrix Algebra - Types of Matrices - Matrix addition - Matrix Multiplication -Matrix Determinants, Minors and Co-Factors - Matrix inversion.

Books Recommended. 1. Reddy, C.R., Deep & Deep Publ., New Delhi: Business Statistics
2. KapoorVK.: Statistics (Problems and Solutions);
3. Elhance, D.N.: Fundamentals of Statistics; 4. Gupta, S.P: Statistical Methods;
5. Gupta, B.N.: Statistics;
6. Gupta, S.C.: Fundamentals of Statistics;
7. Sancheti, D.C. & Kapoor, VK.: Statistics (Theory Methods and Applications);
8. Croxton & Crowdon: Practical Business Statistics;
9. Boddington: Statistics and their application to commerce;
10. Sivaiah K.V and Satya Rao, K.: Business Mathematics;
11. Sanchil, D.C. & Kapoor, VK.: Business Mathematics;
12. Raghavachary, M.: Mathematics for Management

B.Com IInd Year

204 Paper 11: Banking & Financial Systems
205 Paper 12 : Financial Accounting II
206 Paper 13 : Quantitative Techniques
207 Paper 14 : Fundamentals of Computers

AU B.Com IInd year syllabus - 204 Paper 11: Banking & Financial Systems

Objective: The objective of this paper is to introduce the students to the banking and its activities with an emphasis on financial instruments and services.

UNIT I : Introduction to Banking: Types of Banks Banking Systems Branch Banking Unit Banking Group Banking Correspondent Banking Deposit Banking Mixed Banking Investment Banking: Banking systems in India Organised and unorganised sectors. commercial Banks Types, functions and credit creation Nationalisation and achievements after nationalisation Banking Sector Reforms Impact of reforms Innovations in Banking Electronic Banking Online and off shore banking Credit cards.

UNIT II: Types of Banking : Indigenous Banking Operation Defects indigenous Banks and RBI Banking Commission (1972) and the Indigenous Bankers Future of Indigenous Bankers Co operative Banking Institutions Regional Rural Banks Functions and Problems and Activities Exchange Banks: Functions and problems and activities Role of Exchange Banks in Financing Foreign Trade, Development Financial Institutions; Function and Structure, Growth Emerging Financial Intermediates Public Sector Development Financial Institutions; Functioning of IFCL, IDBI, ICICI, SIDBI and SFCS.

UNIT III: Financial Services : Indian Money Market Structure, Composition, Characteristics and Weakness The Reforms of the Indian Money Market Bill Market and RBI Indian Capital Market Composition and Growth Primary and Secondary Markets Capital Market Reforms in India Non Banking Finance Companies (NBFCS) in the Capital Market Merchant Banking and Financial services.

UNIT IV: Banker and Customer: Definition and Relationship between banker and customer Special types of Banker's Customers Customers Deposit Accounts Dormant Accounts Insurance of Bank Deposits pass book its features legal position of entries in the pass book Negotiable Instrument Act 1881. The Negotiable Instruments; Types and Features; Cheques : Classification and Characteristics of Cheques Crossing of Cheques Types of Crossing Endorsement Types and essential features of endorsement Forged endorsement Payment of Cheques Liabilities of Paying Banker Consequences of Wrongful Dishonour, Collection of Cheques Liabilities of Collection Banker Statutory Protection to the Collecting Banker.

UNIT V: Loans and Advances : Lending, Policies Procedure for Appraisal of credit proposal Models of creating charge Pledge Hypothecation Lien Assignment Mortgage; Precautions to be taken while advancing loans against goods Life Insurance Policies Stock Exchange Securities Fixed Deposit Receipts Book Debts Real Estates Supply of bills.

Books Recommended:

1. Sundharam & Varsheney : Banking Theory, Law & Practice;
2. Tannan's Banking : Law and Practice in India;
3. Maheswari and Paul, R.R. Banking Theory and Law & Practice;
4. Dr. K.N. Prasad and T. Chandradass : Banking and Financial System;
5. Rudder Datt and K.P.M. Sundaram : Indian Economy,

AU B.Com IInd Year Syllabus - 205 Paper 12 : Financial Accounting II

Objectives

The objective of this paper is to introduce the students of accounting procedures applicable to various forms of organisations.

UNIT I : Royalities Hire Purchase and Instalment Purchase System Royalities : Explanation of terms Accounting Treatment in the books of both the parties Sub lease; Hire purchase and Instalment system Features Accounting treatment in the Books of Hire Purchaser and Vendor Default and Repossession Installment purchase system Accounting Treatment in the books of purchaser and Vendor.

UNIT II: Single Entry and Accounts of Non Trading Concerns : Single Entry - Features - Ascertainment of profit - Statement of Affairs - Conversion Method Accounts of Non trading Concern - Features - Preparation of receipts and payments account - Income and Expenditure Account and Balance Sheet from the Information.

UNIT III: Partnership Accounts : Legal provisions in the absence of partnership deed Fixed and Fluctuating Capital Profit and Loss Appropriation Accounts Treatment of Goodwill. Admission, Retirement and Death of a partner Dissolution of firm (excluding sale to a firm, company and amalgamation)

UNIT IV: Branch and Departmental Accounts: Dependent Branches Stock and Debtors System Distinction between Wholesale Profits and Retail Profits Independent Branch (Excluding Foreign Branches). Departmental Accounts Basics for allocation of expanses Inter Departmental transfer at cost or selling price Treatment of expenses which can not be allocated.

UNIT V: Company Accounts : Issue of shares Issue at premium and Issue at Discount Forfeiture and Re issue of shares Debentures Issue of Debentures Preparation of Final Accounts.

Books Recommended:
1. A.N. Agarwal : Higher Science of Accountancy;
2. TS. Grewal : Introduction to Accountancy;
3. R.L. Gupta & VK. Gupta : Principles and practice of Accounting;
4. M.C. Shukia & TS. Grewal : Advanced Accountancy; 5. S.P. Jain & K.L. Narang : Advanced Accountancy;
6. R.L. Gupta & Radhaswamy : Advanced Accountancy;
7. N.P. Lyengar : Advanced Accountancy;
8. Patil & Korlahalli : Principles & Practices of Accounting
9. Tulasian Financial Accounting

AU B.Com II Year Syllabus - 206 Paper 13 : Quantitative Techniques

Objective

The objective of this paper is to impart knowledge on the application of Quantitative Techniques in Business decision making.

UNIT I : Analysis of Time Series : Meaning and utility of time series analysis Components of time series Measurement of Trend and Seasonal Variations utility of decomposition of time series Decentralization of data.

UNIT II: Index Numbers : Meaning, definition and importance of Index Numbers Methods of construction of Index Numbers Price Index Numbers Quantity Index Numbers Test of Adequacy of Index Numbers Deflating Index Numbers Cost of Index Numbers Limitation of Index Numbers.

UNIT III: Probability :Theories of probability Additional Multiplication and conditional laws of probability Binomial, Poisson and Normal Distribution.

UNIT IV : Calculus : Differentiation and Integration Elementary knowledge and simple problems Maxima and Minima.

UNIT V : Linear Programming : Meaning Definition and importance of Linear Programming Graphic Method and Simplex Method of Linear Programming.

Books Recommended:

1. Reddy, C.R.: Business Statistics, Deep & Deep Publication, New Delhi.; 2. Kapoor, VK. : Statistics (Problems and Solutions);
3. Elhance, D.N.: Fundamentals of Statistics;
4. Gupta, S.P.: Statistics Methods
5. Gupta, B.N.: Statistics;
6. Gupta, S.C.: Fundamentals of Statistics;
7. Sancheti, D.C. & Kapoor, VK.: Statistics (Theory, Methods and Application).
8. Groxton & Cowdon: Practical Business Statistics.;
9. Boddington: Statistics and their application to Commerce:
10. Reddy, C. N.: Quantitative Methods for Management Decision, Himalaya Publishing House;
11. Sivaiah, K.V & Satya Rao, K.: Business Mathematics.
12. Sanchil, D.C. & Kapoor, VK.: Business Mathematics;
13. Raghavachary, M.: Mathematics for Management;
14. Diagrambara Patric: Quantitative Techniques;
15. Satyanarayana, M. & Lalitha Raman: Management of Operation Research.

AU B.Com IInd Year Syllabus - 207 Paper 14 : Fundamentals of Computers

Objective:

To impart the basic knowledge about the computers, evolution, of computers, operating systems, word processing and elements of programming in C language.

UNIT I : Elements of Computers Hardware Central Processing Unit main memory unit arithmetic and logic unit Control Unit Random Access Memory (RAM) Read Only Memory (ROM) Programmable Read Only Memory (PROM) Erasable Programmable Read Only Memory (EPROM) Input Output devices magnetic tapes magnetic disk floppy disk etc., monitor terminals printers plotters CD Rom multimedia devices etc.; Characteristics of Computer Speed Accuracy Reliability Memory capability Versatality Diligence Networking capacity.

UNIT II: Brief history of computers Evolution of the computing machine Generations of Computers Impact of computers on business and society

UNIT III: Disk Operating System (DOS) meaning and purpose of DOS DOS Directory structure file management with DOS file types data files program files , file names and wild cards DOS versions Logging into different disk drives Formatting a floppy disk making, using and removing subdirectories path specifications DOS command set.

UNIT IV : Word processing Meaning and purpose of word processing Advantages of using computers for word processing Features of word processing under DOS Word star package Opening Menu Edit Menu Block and Save Menu Quick Menu Report generation.

UNIT V : Computers Languages Assembly codes high level languages developing of computer program Algorithm - flow chart code in a high level language compilation corrections testing process.; Structure of C Program Data types 1/0 functions Relational and Logical Operator Selection constructs if statement, switch statement unary arithmetic operators and turnery operators Loopings while, do .. while, for modulus operator functions in C Pointers in C File Management in C.

Lab: Programming using I/O functions ; Programming using constructs; Programming for user defined functions; Programming for file management.

References:

1. John Shelly and Roger Hunt, Computer: A first course, PHI;
2. Al Stevens, Disk Operating Systems
3. V Rajaraman, fundamentals of Computers, EEE Publications; 4. Herbert. L. cooper, The spirit of C, BPB.

B.Com IIIrd Year

301 - Paper 15 :Business Laws
302 - Paper 16 : Income Tax & Practical Auditing
303 - Paper 17: Cost & Management Accounting
404 - Paper 18 : Business Correspondence & Report Writing
305 - Paper 19 : Business Data Processing System
306 - Paper 20 : Corporate Accounting
307 - Paper 21 : Advanced Management Accounting
306 - Paper 22 : Corporate Accounts I
307 - Paper 23 : Computer Applications in Accounting II
306 - Paper 24: Advanced Cost Accounting I
307 - Paper 25 : Cost Control Techniques II
306 - Paper 26 : Income Tax II
307 - Paper 27: Other Taxes II
306 - Paper 28 : Banking and Insurance Company Accounts I
307 - Paper 29 : Computer Applications in Banking II
306 - Paper 30 : Central Banking & Development Banking I
307 - Paper 31 : Rural Financial Institutions II
306 - Paper 32 : Foreign Trade Practices I
307 - Paper 33 : Foreign Exchange II
306 - Paper 34 : Elements of Transportation I
307 - Paper 35 : Transport Systems in India
306 - Paper 36 : Entrepreneurship Development I
307 - Paper 37: Small Enterprises Management II
306 - Paper 38 : Life Insurance I
307 - Paper 39 : General Insurance
306 - Paper 40 : Principles of. Marketing I
307 - Paper 41 : Rural Marketing II
306 - Paper 42 : Company Law and Practice I
307 - Paper 43 : Secretarial Practice II

301 - Paper 15 :Business Laws

Objective : To introduce the students to the statutory provisions that effect the business decisions.

INDIAN CONTRACT ACT 1972:

UNIT I: Law of contracts Definitions essential elements of a valid contract classification of contracts offer Acceptance Communication and revocation of offer, Acceptance and revocation Consideration Capacity of parties Consent Free Consent Flow in consent Coercion Undue Influence Fraud Misrepresentation Mistake Legality of objects Illegal and immoral agreements and agreements opposed to public policy,

UNIT II: Contingent contracts performance of contracts various modes of discharge of contract certain relations resembling those created by contracts breach of Contracts Remedies for breach of contract.

UNIT III: Special Contracts; contract of Indemnity and Guarantee Definitions Distinction Rights and Liabilities of Surity Discharge of surety. Bailment contracts Definition Essentials Rights and Duties of Bailor and Bailee Beilee's Lien finder of lost goods discharge of Bailment contracts Agency Contracts Creation and termination of agency various modes Types of agents. Rights and duties of Agents and Principles.

UNIT IV: The Sale of goods Act, 1930, contract of sale Conditions and warranties Transfer of property and title of goods Rights and duties of seller and Buyer rights of unpaid seller. Essential commodities Act, 1955, Definitions, Objectives powers to control production, supply Distribution Penalties for violation. Consumer protection. Act 1986 : Definitions Aims and objectives, Consumer protection councils .. consumer Disputes Redressal agencies at various levels District Forum State commission National Commission penalties for violation.

UNIT V: The companies Act 1956 Appointment Directors Disqualifications Removal powers and duties of Directors Meetings Resolutions, Doctrine of Ultravires : Doctrine of Indoor Management .Prevention of oppression and Mismanagement Windingup.

Books Recommended:

1. Bare Acts : Indian Contract Act, 1972, The sale of Goods Act 1930. Essential Commodities Act, 1955, Consumer protection Act, 1986. The companies Act, 1956;
2. Elements of Mercentile Law : N.D. Kapoor;
3. Mercantile Law : M.C. Shukla;
4. Hand Book of Mercantile Law : E. Venkatesam;
5. Mercantile & Industrial Law : Chawla and Garg;
6. Mercantile Law S.I. Iyenger;
7. A Hand Book of Business Law : Gulshan & Kakpoor
8. Mercantile Law : Maheswari & Maheswari
9. Company Law & Secretarial Practice: N.D. Kapoor

 302 - Paper 16 : Income Tax & Practical Auditing

Objective : To make the students familiar with the basic concepts of Income Tax and computation of income and audit aspects of business accounts.

UNIT I : Income Tax Basic concepts Income Total Income Casual income person Assessee Assessment Year Previous year Residential status. Individual HUF partnership firm Company score of total income income exempted from Tax Fully exempted Income Partially exempted Income.

UNIT II: Computation of Income Salaries Income from House Property Profits and Gains of Business of Profession.

UNIT III : Assessment of total income of individuals computation of Tax Income preparation of return of income self assessment set off and carry forward of losses.

UNIT IV : Meaning Definition and objectives of auditing Types of Audit ALdit process & procedure Audit planning & Programming preliminaries in commencing a new audit Internal check Internal audit and internal control vouching.

UNIT V: Verifications and valuation of Assets & liabilities Qualifications, disqualifications appointment and removal of company auditor. Duties and rights of a company auditor Liabilities of a company auditor preparation of an audit report.

Suggested Reading

(a) Income Tax:
1. Law & Practice in India: Bhagavathi Prasad;
2. Income Tax Law to Practice: Mehrotra;
3. Income Tax Law & Practice: R.R. Gupta;
4. Students Guide to Income Tax: Vinodh K. Singhanie;
5. Income Tax: Jain & Narang; 6. Income Tax : Maheschandran.

(b) Auditing:
1. Practical Auditing : Spicer & Regular;
2. Contemporary Auditing : Kamal Gupta;
3. Practical Auditing : B.N. Tandon;
4. Principal Auditing : Ghotalia;
5. Principles and practice of Auditing : Jagadish Prakash.

AU B.Com IIIrd Year - 303 - Paper 17: Cost & Management Accounting

Objective:
The Objective of this paper is to explain elements of cost, preparation of cost sheet, methods of costing and the use of technique of Management accounting.

UNIT I: Introduction Nature and scope of cost Accounting and Management Accounting Cost Accounting VS Management Accounting vs Financial Accounting Advantages and limitations of cost accounting Installation of costing system Cost concepts classification of cost preparation of cost sheet.

UNIT II: Elements of cost material cost Direct and indirect material cost Issue of materials of production pricing methods labour cost Direct and indirect labour cost Methods of payment of wages incentive plans over heads classification, allocation and apportionment of over heads.

UNIT III: Methods of Costing : Single or output costing. Job/Contract costing Process Costing.

UNIT IV: Financial Statement Analysis: Meaning, advantages, limitations
Different types of Financial Statements
Preparation and presentation of financial statements, comparative balance sheets, Horizontal and vertical analysis, common size balance sheet (including problems).

UNIT V:

Ratio Analysis: Meaning of ratio analysis
Classification of ratios
Advantages and limitations of Ratio analysis computation and interpretation of different accounting Ratios.

Suggested Readings

1. Cost Accounting : R.K. Prasad;
2. Cost Accounting : RK. Gosh;
3. Post Accounting : Jain and Narang;
4. Cost Accounting : S.I. Iyenger;
5. Cost Accounting : B.K. Bhar;
6. Management Accounting : S.I. Gupta;
8. Management Accounting: I.M. Pandey;
9. Introduction to Management Accounting Horngreen

COMPANY LAW AND SECRETARIAL PRACTICES
404 - Paper 18 : Business Correspondence & Report Writing

Objective

The objective of this paper is to help the students to learn the principles and art of effective communication both oral and written in the context of intra inter personal small group and organisation.

UNIT I: Role of Communication in Business : Basic Elements of communication process Level of communication forms, models and media of communication Verbal and nonverbal communication Functions and Types.

UNIT II: Organizational Communication: Communication dimensions In organisations Net works Communication structures communication in different situations.

UNIT III:. Non Verbal Communication: Intra and inter personal communication The process of Intra and inter personal communication. The effects of Intra and inter personal variables on effective communication.

UNIT IV: Verbal Communication : Business letters Types basic principles, style and tone Letters relating to calling for a post, calling for interview Appointment orders Termination order Business Enquiries Orders Re gret conciliation of orders Complaints and Adjustments.

UNIT V: Report Writing: Considerations Types of report preparation of report Report format principles of writing a report feed pack on the report common errors.

Books Recommended:

1. Sharma, Business Correspondence & Report Writing, Tata Mc. Graw Hill.
2. Pradhan, Bhande & Thakur, Business Communication, Himalaya Publishing.
3. Rao & Rao, Business Communications, Himalaya.
4. M.Balasubrahmanyam, Business Communications Vikas Publishing.
5. G.T. Huni. Communication Skills in the organisation, Prentice Hall.
6. Bery Williams, Communicating Effectively, Sterling Publishers.
7. Larry L. Barket. Communications, Prentice Hall of India

305 - Paper 19 : Business Data Processing System

Objective:
To expose the students to the concepts of business data processing by using oracle under windows 95/98. Office Automation Tools - MS Word Documenting tools and MS - Excel spreadsheets.

UNIT I: Meaning and purpose of Data processing - Source documents data input data Manipulation - Output of information - data storage -Files and Records - file creation - File access - File manipulation and maintenance - File generation - sequential and Direct file organisation.

UNIT II: Meaning and purpose of windows - menus - Dialog Boxes - File Management under Windows, features of word processing under Windows - Microsoft Word - File Menu - Using Letter wizard for producing business letters -Entering, selecting, inserting, viewing text - Normal view - Page view - Point view - Zooming the view - character and paragraph formating - Printing a document.

UNIT III: Introduction to spreadsheet - spreadsheet overview - formating worksheet Data - Relative and absolute Referencing - working with Formula working with Functions - Creating and using Macros - Data Management through worksheets - analysis through charts/graphs - Setting print Styles - Printing worksheets and charts/Graphs.

UNIT IV: Introduction to database - concepts of relational Database Management Applications - Types of Database Models - Network Model Heirarchial Model - RDBMS - ORDBMS.

UNIT V: Introduction to SQL - Parts of SQL-- DML, DDL, DCL and Query Language creating and manipulating tables -Inserting data into tables Restricting and validating Data Entry with Constraints - creating simple reports using oracle Plus Report Manager - Maintaining users and Database Administration - user creation - Roles and Privileges concepts of Front -end Applications - Need for data entry screens - D2k as a front -and tool. Working with D2K forms Designer - forms, Menus, Tool Bars, D2K reports for better Reporting of Data - Master detail reports.

LAB:

1. Exercises in MS word on business correspondence by using letter wizard.
2. Exercises in Excel on simple business problems like BEP and EOQ.
3. Exercises in Oracle on Inventory, Payroll and Sales analysis.

References:

1. John Shelly and Roger Hunt, Computer Studies : A first course, PHI
2. Guy Hart-Davis, The ABCs of Microsoft office, BPB
3. Ivon Byross - Developing Commercial Applications using Developer 2000 version 2 (Forms 5 and Reports 3).

AU B.Com IIIyear Syllabus - Accounting - 306 Paper 20 : Corporate Accounting

Objective

To impart to the students the expertise in preparation of corporate accounts.

UNIT I: Accounting Standards: international and Indian accounting standards Importance and need for Accounting standards; Valuation of shares Necessity for valuation Factors effecting valuation of shares Methods of valuation of shares: Net assets Method: Earning Basis: Yield method, or market value method, earning capacity method: Dual method: Other methods: Exchange Rotatio method, simultaneous equation method; Issue of Bonus Shares criteria for issue of Bonus shares Accounting treatment.

UNIT II: Issue and Redemption of preference shares Issue and redemption of debentures redemption out of profits and out of capital; Acquisition of a business Profit prior to incorporation accounting treatment and under writing.

UNIT II:I Amalgamation, absorption and reconstruction (Both internal and external) calculation of purchases consideration Accounting treatment.

UNIT IV: Holding companies Preparation of consolidation of Balance Sheet International Accounting Standard 3; Liquidation Meaning of Liquidation preparation of statement of affairs Liquidator's final statement of account.

UNIT V : Account of Insurance companies preparation of final accouts Life Insurance General Insurance Insurance claims Accounting treatment; Bank Accounts Legal provisions Accounts and books Preparation of final accounts New format only.

Suggested Books:
1. Advanced Accounts by Shukla and Grewal;
2. Company Accounts by Monga, Girish Ahuja and Asoka Sehagal;
3. Advanced Accountancy by Jain and Narang;
4. Advanced Accountancy by R.L. Gupta and Radhaswamy;
5. Advanced Accountancy by Chakraborthy;
6. Advanced Accountancy by S.P. Iyengar;
7. Higher Science of Accountancy by A.N. Agarwal;
8. Financial Accounting (Advanced) by B.D. Agarwal

AU B.Com III Year - Accountancy - 307 Paper 21 : Advanced Management Accounting

Objective :

The objective of this paper is to familiarize the student with the Tools and skills of decision making in management accounting.

UNIT I : Introduction: Limitation of Financial Accounting Employment of Management Accounting Definition and scope Role of Market Accountant Controller functions Managerial services Management Information System.

UNIT II: Business Budgets Budgetary Control Capital Budgets: Objectives. advantages. limitations and essentials of Budgets and Budgetary control Organisation of budgetary control Classification of budgets flexible budgets Fundamentals of capital budgeting Preparation of capital budget.

UNIT III: Working Capital: Importance of working capital estimation Surplus character of investment Fund flow statement Concept funds Concept of flows Preparation of funds flow statement uses and limitation. Cash flow statement Concept of cash and notional construction of cash flow statement.

UNIT IV : Marginal Costing and Break Even Analysis: Concept of marginal costing Variable and absorption costing Benefits and limitations of cost, volume and profit analysis, break even point Margin of safely Make or buy decision.

UNIT V : Standard Costing and Variance Analysis: Standard costing and historical costing Establishment of cost standards Steps involved in standard costing Variance analysis Material variance Material price variance Material usage variance material mix variance Labour variance idle time variance over head variance

Books for Reading :
1. Introduction to Management Accounting Charles T. Horn Gaxy L. Sundem;
2. Tools and Technique Management Account N. Vinayakam;
3. Management Accounting S.P. Gupta;
4. Management Accounting Manmohan and Goyal;
5. Management Accounting V. Krishna Kumar;
6. Practical Problem in Management Accounting: Dr. Kulsreshtha and Gupta;
7. Advanced Cost and Management Accounting S.P Jain and K.L. Narang.

AU B.Com III Year - ACCOUNTING WITH COMPUTERS - 306 Paper 22 : Corporate Accounts I

Objective : To provide an indepth knowledge to the student about various corporate accounts and application of Computer techniques in corporate accounts.

UNIT I: Accounts of Banking Companies, Treatment of Special Items like Interest on Doubtful debts and rebate on Bills Discounted, Preparation of Final Accounts.

UNIT II: Accounts of Insurance Companies, Preparation of Final Accounts of Life Insurance Company, Ascertainment of Profit in Life Insurance Business, Preparation of Final Accounts of General Insurance Company

UNIT III: Preparation of Accounts of Public Utility Concern with special reference to Electricity Boards, Municipal Corporations, Railways Double Accounting System Preparation of Final Accounts Disposal of Surplus Replacement of Asset in Public Utility Concerns.

UNIT IV: Problem on amalgamation and absorption as per accounts standard reconstruction External Re construction, Internal Reconstruction/Capital Reduction Consolidated Accounts of Holding Companies.

UNIT V: Liquidation Accounts: Preparation of Statement of Affairs and Deficiency/Surplus Accounts Preparation of Liquidator's Final Statement of Account Preparation of Statement of "B" List Contributaries.

Reference Books : 1. Management Accounting S.N. Maheswari;
2. Advanced Accounts Jain and Narang

AU B.Com III Year - ACCOUNTING WITH COMPUTERS - 307 Paper 23 : Computer Applications in Accounting II

Objectives :

The objectives of this course is to expose the students to computer applications in Accounting.

UNIT I: Introduction to accounting Packages Ms Excel as Accounting tool Features of MS Excel Function wizard Different categories of functions Date, numeric string, Accounting and Misc. Functions. An overview of Accounting functions Auditing Tool in MS Excel.

UNIT II: Annual budgeting applications of spreadsheet preparation of cash budget preparation of Production budget - preparation of Flexible Budget Preparation of projected profit and loss statement and proforma balance sheet.

UNIT III: Cost Volume Profit Applications of Computer spreadsheet Pricing and product decisions including special order pricing, product addition and deletion and make or buy decisions.

UNIT IV: Financial accounting software package features of an accounting package voucher Entry Ledger preparation preparation of Trail Balance, Profit and Loss Account and Balance. Sheet under specific package environment. Inventory accounting software package Basic Features Economic order quantity Maintenance of stock levels Stock valuation and reporting.

UNIT - V: Problems of Accounting Software Packages Security Problems Power problems Data integrity problems Computer virus problems problems of system adoptions.

Lab :

1. Running financial accounting package;
2. Running inventory package.

References :

1. Horngreen Introduction to Management Accounting, Prentice Hall
2. Smith, J.L. Keith, R.M. and Stemphens, W. L. Managerial Accounting, McGraw Hill
3. Guy Hart Davis, The ABCs of Microsoft Office, BPB Publications

ADVANCED COST ACCOUNTING

306 - Paper 24: Advanced Cost Accounting I

Objective:

Importance and Advantages of Cost Accounting - Installation of a Costing System.

UNIT I: Materials: Materials purchase procedure - Receiving an inspection - Methods of Inventory Control - Fixation of Stock levels like Minimum Level, Maximum level, Re-order quantity, re-order level -ABC analysis - Penodic inventory system Vs. Perpetual inventory system - Material Issue procedure - Methods of Pricing the Issue of materials.

UNIT II: Labour: Labour Cost Control - Time Keeping and Book Keeping - Labour Turnover and methods of measuring Labour Turnover -Methods of paying wage remuneration including incentive schemes.

UNIT III: Methods of Costing: Units of Output costs - Operating costs Contract cost, job costs and batch costing -Process costs including equivalent production and methods of treatment of joint products and by products - Marginal costs - Distinction between marginal costs and absorption costs - Various decision making problems like Make or Buy, Retain or Replace, Sell or Further Process, Own or Lease, Expand or Contract, Shutdown or Continue, Changes Vs. Status quo.

UNIT IV: Standard Costing & Variance Analysis : Material, labour overhead and sales varience - Budgetary_ control : Functional Budgets & Capacity Budgets.

UNIT V: Uniform costs and inter-firm comparison - Methods of maintaining the books of accounts - non-integral method and reconciliation of cost, and financial accounts - integral method of accounting.

Reference Books

1. Costing Accounting - Fisher, Pod. M
2. Cost Accounting - Agarwal;
3. Advanced Accounting - Gupta R.L 

ADVANCED COST ACCOUNTING

307 - Paper 25 : Cost Control Techniques II

Objectives

To make the students gain an expert knowledge of costing systems and cost control methods and their application by way of solving problems.

UNIT I: Material cost control - Meaning, requirements, advantages -Control Measures - Purchasing system -Inventory control -Demand and supply ABC - Ferpetual inventory - Labour cost control - Labour turnover - Causes Cost - Wages analysis -Treatment of idle time, overtime,-, leave pay etc.

UNIT II: Overheads - Problems and classification - Procedure for linking overheads to cost - Apportionment -Reapportionment - Absorption methods Under absorption - Over absorption - Accounting treatment.

UNIT IlI: Job costing - Nature - Purpose - Procedure and estimation -Unit costing - Principles involved; Contract costing - Nature - Recording costs Value and profit on contracts - Types of contracts.

UNIT IV: Process costing nature and problems - Treatments of normal loss -Abnormal loss and abnormal gain; Process having W.I. P. - Ascertainment of value; Inter Process profits - Accounting treatment.

UNIT - V : Costing of joint products and by products - Nature and accounting - Decision making and under joint product situation: Operation costing Nature and problem - Operating costing in Transport undertakings; Standard costing - Meaning and purpose Variance analysis - Material - Labour Overheads and sale variances.

Books Recommended:

1. Bhar, B.K. - Cost Accounting, Principles and Practices. Academic Pub., Calcutta;
2. Jawahar Lal - Cost Accounting, Tata McGraw Hill Pub. Co. Ltd., New Delhi; 3. Iyengar, S.P. - Cost Accounting, Principle and Practice - Sultan Chand & Sons, New Delhi;
4. Nigam & Sharma - Cost Accounting Principles and Practice, Himalaya Pub. House, Mumbai;
5. Jin, S.R & Narang. K.L. Cost Accounting, Kalyani Publishers, Ludhiana 

IV. TAXATION 306 Paper 26 : Income Tax II

Objective:

To test whether the students have acquired working knowledge of the Income Tax Act 1961 and basic concepts of different Tax Concepts.

UNIT I: Introduction :The Income Tax Act 1961 The Finance Act Benami Transactions Act 1988 Tax Planning; Basic concepts : Agricultural income Assessee Assessment year Average rate of tax income person gross total income Previous year Charge of income Tax; Capital and Revenue : Receipts capital or revenue expenditure subsidy residence and Incidence of Tax: Residence Determination of the Residential status Incidence of Tax , Tax Free Incomes.

UNIT II: Head of Income: Computation of Income from salaries, Income from house property Profits and gains of business or profession Capital gains and income from other sources.

UNIT III: Clubbing, aggregation and set off: Clubbing of Income Transfers Income of individual to include income of spouse etc. Liability of person in respect of income included in the income of another person aggregation of income set off losses; Early forward and set of losses Deductions from gross total income and rebate of Tax.

UNIT IV: Assessment: Assessment of individuals Hindu/undivided families partnership firms and companies.

UNIT V: Tax Administration: Income tax authorities Procedure for assessment Deduction of tax at source: salaries, interest on securities. Dividends, winnings from lottery or cross word puzzles, winnings from horse races. Insurance commission Penalties imposable and prosecution.

Recommended Books:

1. Bhagawath Prasad Direct Taxes Law and Practice,
2. Dinakar Pagre - Direct Taxes.
3. V.K. Singharia Direct Taxes Law & Practice,
4. S. Bhattacharya Indian income Tax Law & Practice

TAXATION - 307 Paper 27: Other Taxes II

Objective:
To test the understanding of the students regarding the Wealth Tax Act 1957. A.P. General Sales Tax Act 1957 etc.

UNIT I:Wealth Tax Act 1957: Definitions Charge of Wealth tax Deemed wealth Exemptions in respect of certain assets Valuation of assets Assessment Penalties, Appeals and Revision payment. recovery of wealth tax, computation of net wealth.

UNIT II: Central Sales Tax Act: Charge of Central Sales Tax Features of Central Sales Tax Act Implications and Important Provisions of Central Sales Tax Act.

UNIT III: A.P. General Sales Tax Act, 1957: Important terms and definitions incidence and Levy of Tax Exemptions Registration of dealers Assessment of Tax Recovery and Refund of Tax Appeals.

UNIT IV : Tax Planning : Introduction, concepts tax evasion, tax avoidance: Tax Planning of House property; Tax Planning of Business income; Tax Planning and capital gains

UNIT V : Tax Planning for individuals; Tax Planning of HUF: Tax Planning of FIRMs Tax Planning of Companies

Recommended Books:

1. Ramanuja Das : Central sales Tax Act & Rules,
2. Bhagawati Prasad : Law & Practice of Gift Tax in India,
3. Palkiwala : The Wealth Tax Act.
4. T.A.W. Naidu : Sales Tax in Andhra Pradesh

BANKING WITH COMPUTERS
306 Paper 28 : Banking and Insurance Company Accounts I

Objective:

To create an understanding of Banking Company Accounts and Insurance Company Accounts in view of the latest changes taken place in their accounting practices.

UNIT 1 :

Bank Accounts : Brief description of certain important books, ledgers and registers.
Slip system of costing Accounting year Final Accounts: Prescribed forms of Profit and Loss Account & Balance Sheet Salient Features Explanation of items appearing in the final accounts (including journal entries for transactions like bills for collection. Acceptances Endorsements and other obligation, bill discounted rebate on bills discounted interest on doubtful debts and revaluation of investment)
Problems on final accounts, rebate on bills discounted and interest on doubtful debts.

UNIT II: Accounts of Banking Companies: Treatment of special items like interest on doubtful debts and rebate on bills, discounted preparation of final accounts.

UNIT III: Life Insurance Accounts: Introduction Classes of Insurance Business Explanation of terms (Claim. Premium. bonus, surrender, value, annuity, etc.). The forms of revenue account and balance sheet Explanation of items (Including journal entries for adjustment like outstanding claims bonus in reduction of premium, interest accrued on investments. outstanding premium and claims on the reinsertion) problems Ascertainment of profit of a Life Insurance Company Accounting procedure relating to preparation of valuation balance sheet and statement showing results of valuation problems.

UNIT IV : Account of Insurance Company : Preparation of final account of Life Insurance Companies, Ascertainment of profit in Life Insurance Business, Preparation of valuation balance sheet.

UNIT V : Account of General Insurance Company : Preparation of final accounts Calculation of insurance claims Method of calculating annuities rates and ratios in mortality, expose to risk aggregate rates, life year and other rate intervals.

Suggested Readings:

1. Agarwal, A.N. : Higher Science of Accounting,
2. Agarwal, B.D. : Advanced Financial Accounting,
3. Jain, S.P & Narang, K.L. : Advanced Accountancy

BANKING WITH COMPUTERS 307 Paper 29 : Computer Applications in Banking II

Objective:
To provide an opportunity to know the application of information technology and mechanization in Banking Industry in India.

UNIT I: Introduction : Computers and Commercial world Principles of Computer science with reference to banking operations different approaches to mechanizations Security information systems Audit of computerized banking systems.

UNIT II: Banking reconciliation : approaches to bank computerization computer in banks and Indian experiment Process for with drawing cash Teller machines at Bank counters ATMS in India. Electronic Commerce the emerging trends Internet as a Network Infrastructure Business of internet commercialization electronic Commerce and WWW consumer Oriented Electronic commerce Electronic Payment Systems Advertising and Marketing on the Internet Software agents.

UNIT III Home Banking Telephone banking Computerized corporate banking Electric funds transfer importance of cheques clearing magnetic ink character; Reconciliation

(MICR) Optical character Recognition (OCR) Optional Mark Recognition (OMR) Computer output to Microphone (COM) Facsimile transformation.

UNIT IV: Inter branch reconciliation Uses in foreign exchanges, documentation handling systems Cheque sorting and balancing systems (MICR arid OCK, etc.) Document storage and retried systems (Micro films, etc.) Documentation transmission systems (Fax etc.)

UNIT V: Cash management systems in banks Investment management systems and for Statistical analysis transmission Magnetic Stripe.

Recommended Books :

1. Sony and Agarwal : Computers and Banking.;
2. Indian Institute of Bankers study material on introduction to computers in Banking industry:
3. Ravi Kalakota & Andrew B whinston : frontiers of Electronic Commerce Addison Wesley Publications

CENTRAL BANKING, DEVELOPMENT BANKING AND RURAL FINANCIAL INSTITUTIONS
306 Paper 30 : Central Banking & Development Banking I

Objective:

The candidates would be able to acquire (1) a fair knowledge about the central banking, (2) Knowledge of historical/emerging role of development banks.

UNIT I: Central Banking Functions of Central Bank Role of a Central Bank in developing economy like India.

UNIT II: Monetary policy Objectives Instruments of monetary policy Credit control methods Qualitative credit control methods Quantitative credit control methods Monetary policy in planned economy of India.

UNIT III: Development banking Functions, objectives and operations of a Development Bank Role of Development Banks in developing economy like India.

UNIT IV: Objectives, functions, role and performance of Industrial Development Bank of India. Objectives, functions, role and performance of Industrial Finance Corporation of India Limited. Objectives, functions, role and performance of Industrial Credit and Investment Corporation of India Limited.

UNIT V: Performance evaluation of (1) State Financial Corporation, (2) State Industrial Development Corporations, (3) Small Industries Development Bank of India, (4) State Small Industries Development Corporations.

Reference Books

1. S.N. Sen: Central Banking in underdeveloped Money Markets 1967.
2. M.H. De Kock: Central Banking.
3. C.R. Basu: Central Banking in a Planned Economy
4. R.M. Srivasthava: Management of Financial Institutions in India.
5. Vasanth Desai: Development Banks: Issues and Operations.

CENTRAL BANKING, DEVELOPMENT BANKING AND RURAL FINANCIAL INSTITUTIONS
307 Paper 31 : Rural Financial Institutions II

Objectives :

To provide Knowledge about various agencies working for the development of rural areas. UNIT I: Regulation of Rural Financial Services: Regulatory framework of RFIs Reserve Bank of India and its policy and functions in Rural Banking - National Bank for Agriculture and Rural Development (NABARD) and its role in Rural Development Impact of Economic Liberalisation and deregulation of interest rates in RFTs.

UNIT II: Co Operative Banks: Concept and special features of co operative banking Structure of co operative credit system in India Major structural changes in Co operation Banking Draft co operative bill Ch. Brahmaprakash Committee Report Primary Level Credit Institutions (PACs, LAMPs. MPCS, FSS) their functioning and problems Business development plans District Central Cooperative Banks Structure and functions Business development plans Apex Co operative Banks Structure and functions Problems and prospects of short term co operative structure Impact of liberalisation on Co operative Banks with particular reference to de regulation of interest rates and prudential norms Turn around strategies Development action plan/MOU Land development plans, structure and functions Issue arising in the change context DAP/MOU.

UNIT III: Regional Rural Banks : Genesis and need Historical Background Problems of RRBs Structural and other weaknesses Dantwala Committee Working Group of RRBs (KELKAR Committee Report) Recommendations of committee of financial sector reforms Recent policy changes policy relating to RRBs deregulations of interest rates and prudential norms Turnaround strategies DAP/MOU for revamping and restructuring.

UNIT IV: Rural Banking in Commercial Banks: Rural lending by Commercial Banks Problems of rural branches of Commercial Banks Transaction cost and risk cost of rural financing Rural branches profit centre Impact of recent policy changes Prudential norms.

UNIT V: Local Area Banks/Other Financial Institutions Emerging Trends Genesis RBI Guidelines on Rural Local Area Banks/Other financial institutions like private banks, non banking financial companies, Linkages with informal money markets Some experience Alternative credit arrangements Emerging trends in rural banking Financing poor as bankable opportunities Micro credit: Summit declaration and follow up SHG/Linkage with banking Alternative financial institutions/NGO involvement Reforms in rural credit system Deregularisation Prudential norms DAP/IMOU, turnaround strategies.

Reference Books

1. R.M. Srivastava: Management of financial institutions in India.
2.Vasanth Desai: Nature and problems of commercial banking in India.
3. Vasanth Desai: Development Banks: Issues and Options

FOREIGN TRADE & EXCHANGE

306 -Paper 32 - Foreign Trade Practices I

Objective:

To train the students in the theoritical and practical aspects of foreign trade. It provides an outline of the infrastructure for foreign-trade, export promotion, and promotional policies besides dealing with the study development of export potential of some select commodities.

UNIT I: Role of foreign trade in India's economic development. A study of foreign trade - Its structure, growth direction and composition. UNIT II: Infrastructure for foreign trade - Commodity organisations development councils - Services institutions -Advisory and policy making bodies. UNIT III: Export promotion - Need, process and policies - Export assistance programmes in India - Export trade policies of India. UNIT IV: Export potential of select commodities - Textiles, agricultural product, leather goods, gems and jewelry, handicrafts, non-traditional commodities export prospects, problems in export promotion. UNIT ~' : India and International Trade Organisations : A brief study of SAARC, EEC _-_C, ASEAN, WTC. Books Recommended

1. Helleiner, G.K.: International Trade and Economic Development
2. Scammel, W.M.: International Trade and Payments,
3. M.L. Varma: Foreign Trade Management,
4. V.S. Mahajan : India's Foreign Trade and Balance of Payments,
5. H.C. Saily : India's Foreign Trade Annual Reports, Ministry of Commerce, Government of India. R.B.I. Bulletin, Different years

FOREIGN TRADE & EXCHANGE

307 - Paper 33 : Foreign Exchange II

Objective:

To acquaint the student with the various concepts of foreign exchange rate determination, exchange rate markets, trading, control, etc.

UNIT I: Elements for Foreign Exchange : Meaning - Importance, evolution of exchange rates system - International monetary systems - Gold standard - Fixed exchange rates - Flexible exchange rates - Managed float system -Fluctuations in foreign exchange rate - its causes and effects - Need for stability in foreign exchange rate.

UNIT II: Foreign Exchange Market : Cash and spot exchange markets Eurocurrency Markets, The Role of Commercial Banks, Mechanics of Making foreign payment,.SWIFT, Costs Associated with International payments.

UNIT III: Determination of Exchange Rates : Factors affecting exchange rates - International trade -Theories of determination of foreign exchange rates - The law of one price, purchasing power parity, Interest parity. Balance of payment theory - Forecasting Forex rates, the forward rate as a short - term forecast, technical forecasts, economic models, forecasting of fixed exchange rates from convertible currencies.

UNIT IV: Forex Trading: Fore trading infrastructure and networks, control's on order placing, direct and indirect quotas, cross rates, speculation, exchange arithmetics psychology of the forex trader, computerized trading programme, information analysis of trading.

UNIT V: Indian Forex Market : Foreign exchange administration in India Setting up and operating a forex dealership -Convertibility of Rupees on current account. Convertibility of rupee on capital account, Pros and Cons, Foreign Exchange control objectives. Methods - Exchange control in India - Role of FEDAI - FERA 1973 to FEMA 1997 Bill - The Hawala market - Foreign exchange problems in India - Steps for settlement role of reserve Bank of India.

Preference Readings :

1. A.V. Rajawade : Foreign exchange, International.
2, C. Jeevanandam Foreign exchange,
3. A.K. Chatterjee : Principles of foreign exchange,
4. C. Jeevanadam : Foreign exchange arithmetics

TRANSPORTATION

306 - Paper 34 : Elements of Transportation I

Objective

To provide the students with an understanding and the basics in transport and its various elements.

UNIT I: Fundamentals of Transport : Transport- Meaning - Scope - Role or Transport in scope - Economic Transportation - Elements of transport -The way - The vehicle - The motive power - The terminal services -Development in the elements with reference to India.

UNIT II: The way - Inland ways : Roads - Classification - Dimension Growth under Nagpur, Mumbai and Lucknow plans - privitisation railways Tracks - Rolling Stock - Electrification - Elevated rail tube rail - Inland waters ways -Types of water ways -Length utility - Impact on economic activity - Airways - Air routes airports - National -International -Ground facilities -privatisation - Joint sector - Ocean ways - International water transport routes -Significance of coastal sea transport - Rope ways - The concept and its utility.

UNIT III: The vehicle - Means of transport - Non-mechanised means Mechanised means - Railways - Passenger trains - Goods trains - Road vehicles - Passenger vehicles - Goods vehicles - Passenger transportation Nationalisation - Growth - Coastal ships - Ocean going ships -Mechanised boats in Inland - Waterways : Ferry services - Aeroplanes -Rope ways - Different types - Innovations in vehicle types.

UNIT IV: The motive power - Energy sources - Human generated Animal generated - Fuel generated - Petroleum products - Electro power -Wind energy - Non-conventional energy sources - Solar energy -R & D improvements in motive power.

UNIT V: The terminal services at origin and destinations : Passenger amenities at bus shelters - Railway stations -Good's yards -Parcel office ports - Goods loading and unloading - Berths - Air ports - Categories - National International - Facilities at Rope ways embarking and disembarking places Latest developments in terminal services.

Reference Books :

1. R.J. Eation : Elements of transport
2. J.K. Jain : Transport economics
3. K.P. Bhatnagar & Others : Modern transport in India
4. D. Panduranga Rao: Trends in India Transport System

TRANSPORTATION

307 - Paper 35 : Transport Systems in India

Objective: To provide an understanding of transport policy in India and the development of different transport system.

UNIT I: Transport Policy & Training : Transport development and Sectorial concept - Rural transport - Urban transport -Transport planning, during preplan period - During five year plans - Transport policy in India - for transport coordination -Transport safety - Transport development and systems concept Rail-Road-Air and Water Transport systems,

UNIT II: Rail Transport - Organisation structure of railways - Fare policy and structure of passenger and goods transport - Nature of rail transport casts - Problem of coordination among zonal railways, burden of social costs - Conf. privatisation.

UNIT III: Road Transport - Organisation structure of road, passenger goods transport industry - Public sector vs. private sector, pricing in road, Transport industry (passengers and goods). History and growth of automobile industry in India - Nationalisation vs. privatisation.

UNIT IV: Air Transport - Organisation and structure of civil aviation industry - Free policy and structure of domestic and international air transport Domestic air transport system - Growth - Problems and prospects.

UNIT V: Water Transport - Structure of Indian water transport - Passenger and goods - Structure of sea transport -Coastal shipping - Policy measures - Off shore shipping - Pricing policy - Protection and development - Multimedia transport - Problems and prospects of water transport.

Reference Books

1. D. Panduranga Rao - Trends in Indian Transport Systems;
2. J.K. Jain Transport Economics;
3. K.P. Bhatnagar and Others: Modern Transport in India;
4. S.K. Srivastava - Economics of Transport

ENTREPRENEURSHIP DEVELOPMENT AND SMALL ENTERPRISES MANAGEMENT

306 - Paper 36 : Entrepreneurship Development I

Objectives

To provide an introduction to entrepreneurship and its development process. environment and current scenario in India. It also enables the student to learn about project formulation, appraisal. financial and implementations. Further it attempts to provide conceptual clarification to small scale industry and the stages involved in the establishment of small business.

UNIT I: Entrepreneur- Concept on percent - Functions and clarifications of entrepreneurs - Characteristics of entrepreneur - Nature and importance of ,entrepreneur - Entrepreneur vs. professional manager - Women entrepreneurs.

UNIT II: Concept of Entrepreneurship - Enterpreneurship and environment-Policies governing entrepreneurs, entrepreneurial development programmes - Institutions for - entrepreneurship development, entrepreneurship. Entrepreneurship -Entrepreneurship development in other countries.

UNIT III: Institutions for Entrepreneurial Development - Role of constancy organisations - Role of financial institutions -Bank finance to entrepreneurs Entrepreneurship development: Role of development financial institutions.

UNIT IV: Concept of project and classification of project identification project formulation - project report - project design - project appraisal - profitability appraisal - project planning - social cost benefit analysis - financial analysis and project financing.

UNIT V: Financial analysis - Ratio analysis - Investment process; Break even analysis - Profitability analysis social cost - Benefit analysis - Budget and planning process, applicability of the factories Act.

Suggested References :

1. Vasanta Desai: Dynamics of entrepreneurial development and management;
2. Vasanta Desai: Entrepreneurial development;
3. Peter F. Drucker: Innovation and development;
4. M.V. Deshpande: Entrepreneurship of small scale industries;
5. Balakrishnan, G. Financing of small scale industries

ENTREPRENEURSHIP DEVELOPMENT AND SMALL ENTERPRISES MANAGEMENT

307 - Paper 37: Small Enterprises Management II

Objective:

The objective of this course is to enable the students to understand various aspects in the management of small scale industrial units.

UNIT I: Small Industry: Meaning and importance - Definition of small industrial unit -role of small scale industry in India, Economy - Small industry under five years plans - Products reserved for small scale industrial units.

UNIT II: Steps for Starting Small Industry: Decisions to become entrepreneur - Steps to be taken - Search for a business idea, source of ideas, idea processing, selection idea, input requirements - Preparation of project report feasibility study - Location - Selection of type of organisation - Size of the unit Preparation of project port guidelines -Factory design and layout - Legal formalities for registration and licensing.

UNIT III: Incentives and subsidies: Policy initiatives for entrepreneurial growth - Meaning of incentives and subsides -Need for incentives/ under the licensing problems - Schemes of incentives in operation - Incentives under the licensing regulations - Incentives for development of backward areas - Subsidies consultancy service, marketing studies - and indigenous technology; Machinery on hire purchase or on lease -Transport subsidies - Seed capital assistance, Taxation benefits to small scale units - Subsidies and incentives in Andhra Pradesh -New pastures for industrial development - Exploring export possibilities - Institutional set up for export assistance -Export incentives.

UNIT IV: Finance and Production Planning: Financial requirements - Structure and management of fixed and working capital - Sources of capital - Financial institutions problems in financing a small scale unit: Production Planning: Size of plant - Production mix - Costs of production - Production facilities and their optimum utilization procurement of raw material - Problems involved Role of Government in supplying machinery and raw materials.

UNIT V: Marketing and Manpower planning Etc.: Methods for pricing, Distribution - competition - Sales Management Role of Government - Export Assistance: Manpower Planning: Source of manpower - Requirement and turnover absenteeism - Compensation and welfare measures - Grievances disputes - settlement machinery; Sickings in Small Industry: Diagnosis and measurements, causes and consequences - Remedial measures.

Suggested References :

1. Entrepreneurial Development: C.B. Gupta and N.P. Srinivasan;
2. Management of small scale industry, Himalaya Pub. House, Sultanchand;
3. How to succeed in small scale industry, Vikas Pub. House, New Delhi;
4. Scientific Management of small scale industry: N. Singh, Lay and public house, Mumbai; and subsidies - Need for incentives,
5. Management of small scale industries: R.K. Khan, Sultanchand
6. Legal requirements for an industrial unit at work: Sudarshan Lal, Navarang, New Delhi.
7. Management Development institute, small scale industries An assessment of institutional assistance - Case studies of select states in India.
8. Sickness in small scale industries: Reddy & Reddy, Himalaya 

AU B.Com III Year - INSURANCE

306 - Paper 38 : Life Insurance I

Objective

The objectives of the paper are to introduce the fundamentals as well as give a practical orientation to life insurance. Life Insurance contract policy construction mechanism and servicing life insurance risk average by various types of policies and life insurance salesmanship.

UNIT I: Risk insurance - Nature and uses of Life Insurance, life insurance as a collateral as a measures of financing business continuation as protection of property as a measures of investment.

UNIT II: Life insurance contract: Distinguishing characteristics, utmost good faith insurable interests. Caveat emptor, unilateral and allegory nature of contract, proposal and application form warranties, medical examination policy construction and delivery, policy provision lapse. Revival surrender value, paid up policies maturity claims, nomination and assignment. Suicide and death claims and payment of insured amount loan to policy holders.

UNIT III: Life Insurance Risk: Factors governing sum assured: Methods of calculating economic risk in the life insurance proposal measurement of risk and mortality table. Calculation of Premium treatment of substandard risk. Life insurance funds valuation and investment of surplus payment of bonus.

UNIT IV: Life insurance policy types and their applicability to different situations with special reference to salary saving scheme. Major insurance policies issued by the corporation life insurance annuities.

UNIT V: Life insurance seamanship: Rules of Agency: Essential qualities of an ideal insurance salesman; Rules to canvass business from prospective customers; after sale service to policy holders; calculation of agents commission -Tax benefits.

Recommended Books

1. S.S. Huebner and Kenneth Block Jr. Life Insurance
2. Rusel and Black: Human behavior and life insurance
3. C. Cinematic - Why life insurance
4. S.S. Heuabner: Economics of Life insurance
5. L. Mehar Robert: Life Insurance: Theory and Practice
6. O.S. Gupta: Life Insurance 

AU B.Com III Year - INSURANCE

307 - Paper 39 : General Insurance

Objective:

To provide necessary knowledge to the students community about the General Insurance Policies and Practices in India.

UNIT I: Fire Insurance Contract - Origin of fire insurance; As nature; risks, hazards and indemnity; legal basis, stipulations and conditions, contracts; Full disclosure of material facts: inspection and termination of coverage.

UNIT II: Fire insurance policies - Issue and removal of policies, different kinds; Risks covered; Recovery of claims -Insurer's option exgratia payment and subrogation. Policy conditions. Hazards not covered, contributions and average reinsurance, double insurance and excess insurance. Types of fire protection policies issued by the General Insurance Corporation of India.

UNIT III: Marine Insurance Contract - Origin and growth, Evaluation of marine insurance business in India basic elements - Insurable interest utmost good faith - implied warranties. Policy document - types of marine insurance contract - Freight cargo, and vessel - Procedure for obtaining marine protection policy; marine policies and conditions. Nature of Coastal marine insurance, Prills covered - Protection available, procedure for preparation and presentation of claim,.payment of compensation by insurer.

UNIT IV: Marine losses - Total loss, partial loss, particular average loss and general average loss, preparation of loss statement payment of marine losses - Requirement of the insured, documents needed procedure for presentation of claim. Valuation of loss salvage-, Limits of liability: attachment and termination of risk.

UNIT V: General insurance corporation and other insurance institutions Working of GIC in India, Types of risks assumed and specific policies issued by FCSC - Public policy towards General Insurance in India.

Recommended Books:

1. Redeer: Marine Insurance
2. W.D. Winter: Marine Insurance
3. Godwen: Fire Insurance
4. A.E. Balau: Foot prints of assurance
5. H. Gabel: The fire insurance contract Indian policy
6. Kenny Rogen: Fundamentals of fire and consultancy insurance strength mass
7. B. Read Prentic : Less adjusting 

MARKETING
306 - Paper 40 : Principles of. Marketing I

Objective:
To impart knowledge on various aspects of Marketing.

UNIT I: Introduction - Evolution of Marketing - concepts - Definition Nature and scope - Marketing structure In a Developing Economy -Role of Marketing - Functions - Marketing orientation - Distinction between selling and marketing - Social responsibilities of marketing - Elements of 4Ps and their subelements approaches to the study of marketing systems - Marketing mix : Traditional marketing Vs. Modern marketing.

UNIT II: The major macro environment factors and marketing - Marketing scenario in India market segmentation -Meaning of product differentiation - Basis for market segmentation. Benefits of segmentation, requirements for market segmentation.

UNIT III: Consumer behavior: Models of consumer behavior, Buying motives for consumer products, buying motives for industrial products.

UNIT IV: Product concept, new product development, product life cycle and strategic to be used during different stages of PLC.

UNIT V: Product Pricing . Factors influencing pricing decisions, pricing strategies; Distribution channels; Factors influencing channel of decisions. Types of distribution channels - Role of middle men - Promotion - Mix and promotion strategy.

Suggested Readings

Principles of Marketing - Philip Kotler;
Principles of Marketing Management - Ramaswarny and Name Kumar;
Marketing Management - Gandhi, J.C.,Fundamentals of Marketing - Stanton, J.;
Marketing Management in Indian Perspective - Jha, S.M. and L.P Singh;
Reading in Marketing Management Ramaswamy and Name Kumar;
Modern Marketing Management in Indian Context Marketing in India - Neela Meghan.

MARKETING
307 - Paper 41 : Rural Marketing II

Objective:
The objective of the course is to provide conceptual understanding on the Rural Marketing with special reference to Indian context and develop skills required tor planning of Rural Products.

UNIT I: Rural Marketing : Characteristics and Dimensions of Rural Markets - Rural Market Profile - Rural Market in India - Size and Scope - Environment and Emerging Profile of Rural Markets in India - Constraints in Rural Marketing and strategy to overcome the constraints.

UNIT II: Rural Market Behavior ~ Rural consumer dimensions - Rural Demand Dimension - Tapping the Rural Markets - Rural Market Segmentation - Basis and Strategies - Consumer Behavior in Rural Markets - Approach to Rural Markets of India - Marketing Research.

UNIT III: Marketing Mix for Rural Marketing - Product Planning for Rural Products - Pricing Methods and Strategies for Products of Rural Markets Product Management in Rural Markets

UNIT IV: Channels of Distribution : Distribution pattern and methods in rural markets - Special characteristics of rural channels - Channel management in rural markets - Managing physical distribution in rural markets - Storage, warehousing and transportation.

UNIT V: Marketing Communication in Rural Markets : Promotion as a component in marketing communication -Advertising and sales promotion for rural markets - Major challenges in Media planning - Sales force management in rural markets - Selecting the Media Mix - Evaluation of promotional activities.

Suggested Readings :

1. Marketing Management, Planning, Implementation and Control - Rama Swamy and Nama Kumari, McMillan;
2. Marketing Management by C.N. Sontakki, Kalyani Publishers

COMPANY LAW AND SECRETARIAL PRACTICES

306 Paper 42 : Company Law and Practice I

Objective
Providing basic knowledge of company laws and their applications to practical situations.

UNIT I: Formation of a company and matters related thereto Drafting and conveyancing, Drafting of promoters contracts, Memorandum of Association and Articles of Association Power of Attorney to present documents for registration.

UNIT II: Borrowing Powers, raising of funds for meeting short, medium and long term requirements including public deposits and assistance from commercial banks and financial institutions, Loan documentation, management of public issue Drafting of prospectus, underwriting. Brokerage agreements, Allotment letters, Share Certificates, Debentures, Bonds, Debenture Trust Deed, Various regulations and guidelines made by securities and exchange board of India for issue of capital.

UNIT III: Registration, modification and satisfaction or charges including drafting of mortgage deeds Membership, transfer and transmission of shares Secretarial standard prescribed by the Institute of Company Secretaries of India for toning up the efficiency of Secretarial Share Departments of Companies in regard to transfer and transmission of securities Assignment of shares.

UNIT IV: General meetings and board meetings Giving of guarantees/ securities. Making of loans to other Bodies Corporate Inter Corporate investments. sole selling agents.

UNIT V: Maintenance of books and registers and filing of returns Divisible profits, declaration of dividends Provisions of Companies Act relating to Winding Up.

Reference Books

1. Shah, S.M.: Lectures on Company Law Bombay, M.M. Tripathi;
2. Pandiya : Mercantile Law;
3. Chawala & Garg : Commercial Law, Ludhiana, Kalyani Prakashan 

COMPANY LAW AND SECRETARIAL PRACTICES
307 Paper 43 : Secretarial Practice II

Objectives :
To ensure that the students have grasped various concepts and functions of Company Secretaries.

UNIT I: Company Secretary: Definition of Secretary, Importance, The Companies (Appointment and qualifications of Secretary) Rules, 1988; Appointment and Dismissal Powers, Duties and liablities Statutory and contractual role of company secretary. Secretary as Coordinator and as Chief Administrative Officer.

UNIT II: Company Secretary in Practice: Certification by Company Secretary; Professional duties and code of conduct Provisions of the Company Secretaries Act.

UNIT III: Company Top Management: Definition, types of Directors their qualifications and disqualifications, number of directors, manner of appointment and reappointment; vacation of office retirement resignation, removal; Powers, duties and Liabilities of Directors; Loans to Directors etc., managerial remuneration compensation for loss of office. Interested Director Position of a Director or his relative etc., to an office or place of profit in the company

UNIT IV: Register of Directors: Particulars to be entered, register of contracts in which directors are interested; their maintenance and inspection Secretarial work relating to Board Meeting: Preparatory work relating to Board meetings; Preparation of agenda, drafting of minutes and its maintenance, Post meeting work drafting of directors report and preparatory notes for Chairman's speech Specimens thereof, recent trends in Board and Chairman's Report.

UNIT V: Compromise, Arrangement, Reconstruction and Amalgamation: Statutory provisions, relating to 'Reconstruction' and 'Amalgamation'; Dissenting shareholders, amalgamation in National Interest; Preservation of Books and Papers of Amalgamated Companies. Investor and Creditor Protection.

Suggested Readings :

1. Chakraborty, S.K Board of Directors in India Their statistics and Dynamics: All Indian Management Association, New Delhi.,
2. ICSE Publications:
(i)Guide to Company Secretary in Practice
(ii) Guidance Note on Secretarial Audit
(iii) Guidance Note on Signing of Annual return
(iv) Guidance Note on Certificates of Managerial appointment and remuneration under schedule XIII to the Companies Act.. 1956.
(v) Guidance Note on complication of search status reports an certificates of Financial Institutions.
(vi) Guidance Note on pre certification of Document required to be filled with the registrar of Companies.
(vii) Secretarial Standard on toning up of the efficiency of secretarial share department of Companies in regard to transfer and transmission.
(viii) Guidance note on code of conduct for company secretaries.:
3. Sen Gupta, B.K

Company Meetings, Law and Procedure; Eastern Law House, Calcutta