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For Com. AND Degree
UNIVERSITY OF CALICUT
SEHEVfE AND SYTLABI
For B. Com. Degree Course
1994 Admissions
.^t
---f
\
1'
I
UNIVERSIIY OF CALICUT
(ABSTRACT)
.
of rhe revised
lmplementatioD
dcgree co urse--with effect
issued.
tiom
t s s+
scheme
a
J
missio
and syllabi for B. Com
o
r-sloii-on.f,-tra
"r*
GENERAL AND ACADEMIC ENEr.ICrr I
Calicut Uuiversity p. O., 26_7_1994
No. GA. Itt2l253919t Dated:
Read:--'
t
Minutes of the Meeting of the Board
merce 1UG) held oo
i-t-1993.
of
Studies in Com_
Item No. 3 of the minutes of the meeting of the Board
Studies
in
February
Commerce (U
1994.
i7
hel,il oo"2-lrt
of
urd 22nd,
Nlinutes o.f the rneeting of the Faculty of Commerce
and
Managonrdht Studies he-ld on ZZ-_O_tgit.'
-
U. O. No. cA_E2l6409182 dated: ?.4_6_tg85.
ORDEIT
The
resolved
draft syl
teachers
collected
3
e
e
e
The Board of Srudies in Commerce (UG) at its
hold on
2lst and 22ud February'94 considered the revised meeting
draft scheme of
syllabi for B. com.
and recomGu,i.o to uaopt-G-r#i.
"onise,
)
_ _ . Tne Facrrlty of
held orr 22-6-1994
Studies
syll
the
and
approv
s the
6*.,
ellor,
as
e
Man
reco
ad sy
s
"
'.4,
z
the revised scheme and
acult}' was aPProved. bY
the Academic Council.
,G-!r-
4
Sanction, is therofore, accorded
,"n.il-io'i.yff"ti "ii.
admissions.
Cbr. a.gt e
for implementiog tlc revised
oourse,-with effcct from 1994
The revisod schemc and syllabi is appended'
sd.
Deputy Rogistrar (G & A I)
For Registrar
Copy
to:-l
The
Principals
of
afEliatcd colleges offering B. Com.
degree course
) Director, ICC &
CE.
4
The C. E.
Exam. EnquirY
5
University LibrarY
6
All lnformation Centres lThrough
GAIIF Section/SF/ DF/FC
3,
7
P'
R' O')
Forwarded/by order
Section Officer
5
UNIVERSITY OF CALICUT
of Bachelor of Commarce 18. Com,;
Three Year Degree Course from 199.1 admissions
Scheme and Syllabi
Year Part
Ict
Name of paper
Lecture Du-r3-tion Maxi_ Mini_
nrs per
o_t Uty. mum
mum
rveek Exam, Marks
marks
English-Paper I
year
5
3 hrs,
100
4
3 hrs.
100
3 hrs.
100
3
3 hrs.
l0{)
35
4
3 hrs.
100
35
Economics
Practical Record
i
,
100
25
35
Paper IV Advatced
Accountiug
5
3 hrs.
and Administration
4
Paper
Paper
4
3 hrs.
3 hrs.
4
3 hrs.
4
3 hrs.
3 hrs.
English-Paper
II
Il
Second Languags
lHindi, Malagalam,
Sanskrit, Arabic, Tamil.
Kannada)
III
IInd III
year
Paper I - Business
Management
Paper II - Business
Statistics
Paper III Managerial
Paper V Company Lalv
VI Business Laws
VII Banking
Theory and Practice
Faper
VIII
Cost
Accountancy
Paper
IX
Optional I
Practical Record
IIlrd
Paper
Yqar
Accountiog
T,.
X Mernagoment
i
5
4
3
3
4
3 hrs.
Application
4
Paper
3 hrs,
4
3 hrs.
Paper
Paper
XI Auditing
XII Untreprene-
hrs.
hrs.
urial Development and
Project Management
Paper XIII Computer
XIV Marketing
100
100
100
r00
r00
r00
25
100
t00
100
100
100
t0
35
35
35
35
35
35
l0
35
35
25
35
35
o
Paper
XV Optional
Practical
Itecord
II
4
3
lirs.
I00
50
35
100
40
20
Paper XVI Business
Practiee
(For Private Candidates)
Part
III
Graud
-
3
hrs.
Total
l6C0
OPTIONAL SUtsJECTS
Optional Subjects may be ANYONE of the Following group
A
B
Co-operation:Paper
Paper
Paler
Pa-per
lnsurance
lnsurance
I
II
Inoornc Tax
Income Tax
I
II
_I
PaPer l_
PaPor lI
-
laPer
PaPer
I-
lI
DeveloPmeut Banking
International Bankiug
Travel and T'clurism
.[
Paler il
&fanagement
Papor
F
-
II
Banking N1arrageruetrt:Paper
Paper
E
I
II
Income tax Law aud Practice:Paper
D
Co-oPeratioo - PaPer
Co-oPeration - PaPer
[nsurance:Paper
C
I
ll
F{otel and lourism Marragernctt
Paper
Paler
I
II
'I rave
Touri
Palrer
Ilcltct
(Common
anage
Hotrl Managenent
i,lttristn i\4anagement
I)aper ftrr Group lr
meut)
(Cornmon
'f ravel and f'ourisrn IUanagernent)
G
Hospital Adminrsttation
Papor
Paper
I
II
llo,sPital Administration
Papeg
I
Administratir.,n
iruo;3J,ii
i
-
7
under private
IJut
ttrey
have
siness Practice
s of, l0 tlrrd
Practical Record:-
Visit and Study:-
Teachers:-
8
PAPCT
I
BUSINESS MANAGEMENT
II: The social respoosibilities of management-responsibilities
to thc ownors-to the cmi:lovees-to the consumers-to the
Clrapter
communitY.
Cha
approach.
ternt finance to business firms'
Books
I
2
3
4
5
I. M.
Financial Management
Corporation Finance
Pandey
Kuchhal, S. C.
Drucker, P.
Sukla & Gulshan
Mukherjee,
Practice of Management
Personel Management
Outline of CompanY Management
S.
Paper
II
BUSINESS STATISTICS
:,ta tistics-Fu nctions-scope
chaptqr I:
and limitatious.
of colleetion of primary
chapter
---'and Il : Statirtical Investigation-Methods
seeorrdary data-planning and inquiry-collection and scrutiny-
Defi nition and cliaracteristi< s of
I
9
Classification and Tabulation-Construction
of frequenoy-Distri-
butions-Simple derivations like rates, ratios and percentages.
III Diagramatic Representation-one Dimensional or Bar
Diagrams Simple Bar-Sub divided Bar-Percentage Bar TwoDimensional Diagrams-Rectao gle-Squrres-Circular DiagramsCircular or pie diagrams, Maps and pictures-Graphical prescntation-Plotting a time series on a graph-Line graph line-graph for
two or more variables-Palse Base Line-Distinction between a
Ratio Scale and a Natural Scale-Histrogram-Frequency polygon
curve-ogive curve or cumulative frequency curvo
-Frequency
"Less than" and more than" ogive-Graphs of continuec TimeSeries-Graphs on Natural Scale-Historigram Mixed graphsGraphs on Ratio scale.
Chapter
IV: Statistioal Averge-Definition-Mean-Simple and weighted
Geomotric mean-Simple and werghted-Harmonic mean-Simplo
and weighted Quadratio mean-Mode-Median moving averageProgressive average-Relation between the different averages and
their properties.
Chapter
Chapter V
:
Dispertion-Meaning and importance-Various mcasures
of dispersion and relation
between them-Skewness measures
Skcwnoss-Kurtosis meanin g.
of
VI: Correlation-Meaning and importance-Methods Scattcr
diagram-Coefficient of correlation-Raok difference-Concurrent
deviations-Interpretation of properties;
Cbapter
VII: Analysis of Business Change-Trend-.Seasonal Cyclical
and Irregular Fluetuation-Methods-of Calculation secular TrendFree Hand curve M€thod-Methods of moving Averages-Methods
of LeAst squares. Methods of calculations seasonal variations
-Methods ol movin,q average-Methods of Lin k relatives-Businesr
forecasting.
Chaptcr
Chapter
VIII
: Interpolation and
Extrapolation-Meaning and
importancc-Methods Greph ic Method.
Chaptcr IX
:
Index Numbers-Meaning and importarice-Construction
numbers-wholesale price Index Numbers-Fishers ideal
Index Tcsts of Reversabiiity-Construction of
of Index
nu
mbers-Family Budget method-Aggregate
Chain Indcx numbers-Indian Index Numbe
and cost of living.
C
Samplc su
g-Systomatic
g-Qudta sa
tant
Strat
nciples
10
Books
I
2
3
Statistics theory and Practice
Fundamentals oI Statistics
An introduction to statistical
4
Business statistios
C. B. Gupta
S. P. Gupta and M. G.
5
6
Statistics theory and practice
Text book of Statistics
Dr. B N. Gupta
Prof. L. R. Potti
Ghosh and Ghowhury
D. N. Elhanee
methods
Paper
III
MANAGERIAL ECONOMICS
cha
of
of
s- F
cha
d
ial
asa
lities
alysis_Law of
d Elasticrty of
and
II
peculi
functi
Laws
Chapter
IV:
demand
ction and the
y * Production
--Isoquantscontiol and
cost reduction.
Chapter
Gupta
Cost concepts and classification-Incremental costs a,rrl
costs and variable cost
cost and total cost rela
costs-Economics and D
d
crage
nting
ale-
opportunity cost concept.
t
VI:
of cost in pricing-Demand factor
in pricing other factors influencing price decisions-Pricing
rnetliods-Cost plusor full cost pricing-Marginal Cost pricing
Chapter
Pricing policies-Role
Going Rat6 Pricing Gurde lines in prico flxing.
VII; Theory of Distribution-Theories
and profit.
Chapter
-Interest
Chapter
VIII;
Protrts-Nature
of
Economio profit.-Profit policies
profit policy.
of
Rent-Wages
Profts-Accounting profit and
-Profit maximization-Aims of
i
1i
Chapter
X:
National Income*Concept and Measurement.
Books
I
2
Managerial Economics
R. L. Varsheney & K. L. Maheshwari
K. P. M. Sunderam &
E. N. Sunderam
S. C. Kuchel
Dr. M. V. Pylee, Dr. Jose
Business Economios
J
Financial Marragement
4
Managerial Economics
5
6
Principles
Princrples
of
Econornics
M. L.
of Micro
H. L. Ahuja
Economics
CHAPTER _
chapter
I
T. payyapilly & Others
Soth
IV ADVANCED ACCOUNTANCY
ol shares and Debenturcsof-Issue
shares-Undcrwriiint-neaimpti,rn
Accounts
-Company
For-Feiture
and re-issue
of shares and debentures.
It Final Acco-ults of Companies-preparation
!!e.e1and prolit and Loss Account_Declarati""
chap-ter
dividends-Bonus shares-Reserves and provisionil
"rJ
of
Balance
paviert of
cbapter II[ Acquisition of brrsiness by companies and proflts prior to
incorporation.
chapterrv Amalganration--Absorption and reconstruction of
panres.
Cha
ChaUler
Accounts
VI Final
VII
Receipt!
sheet-R
Chapller
:=
Banking companies _prci:aration of
and. profit and loss account in prescribed'forms. A
ent items on the batance sheet. -
Final Account
taining pro_flts
Profit and Los
Business.
of
co.'r-
Comp
businesi
preparation
rance
ral
lan6e Sheet
ponents of
-J'i,
."r-
eccir"t_
of general fnrrrio"._
nt system-special features-preparatir.-rn of
s on capital Accourt and Geneiai'--balance
fixed aisets.
T2
VIII
Hire purchase and instalmcnt systems - Differences
between the two-Recording hire purchase transaction in the books
Chapter
of the render and the buyer-Drfferent methods of accounting
interest calculations-Hiro purchase Trading Account-Detault
and repossession-Instalments payment Accounts-Threatment of
sale or return transactions.
Chaptcr IX Royality Accounts-Types of royalities- Minimum Rent
workings-Recoupment oI short working - Lease and sub
-Short
lease-Entries in the books of the parties.
Chapter X Contract Accounts - Recording transactions in tho books
of the contractors - tho Contracts Accounts-Work certified- work
uncertified- lncompleted contract and estimating tho profits tho on
valuation of work in-progress.
Chapter XI Departmental Accounts ^ Accounting procedure-Analatical Day Books and Ledgers-Allocation of Expenses--Inter
departmental transfers-Provisions for uorealised profit.
Chapter XII Branch Accounts - Different methods of Accounting in
Head Office Stock and Debtors system-Involving goods to the
branch at selling price-Branches keeping complete accounts in
corporation of branch transactions-Reconciliation between head
ofrce and branch accounts-Inter branch transfers.
Chapter XIII Self balancing-meaning and object-seif balancing and
g - Control Accounts-Transfer from one ledger
s
t
rol accounts and set off^ Correcting errors when
self balancing is in operation.
Books:- I R. L. Gupta: Advanced Accountancy -Thoory Method
PAPER
Chapter
I
-V
COMPANY LAW AND ADMINISTRATION
Definition and features of a Company-Classification of
Companies
Chapter
II
Company Secretary-Appointment-qualification for
- Duties-
appointment as Secretary-General legal points-Rights
Liabilities.
Cha
vires'J'-Articles of Associa(ion-Form-contents-Alteratlon-
e
l3
egtus-Definition rulo
nts-Mis-representatio
of prospectus- sfatem
Cha
Pro6PaPer
s'
Chapter V
of all
mium
and al
u
VI
'Modes
Rigt tt
Chapter
of
o
fm
rence b
and share warra[t.
vllt calls on shares-Procedure-Secretarial work-Payment
'of calls in advance
chaoter
Cha
rtl
Sur
of
of a
feiture-secretarial work . Surrender
shares effect of
of
of shares -Meaning
for-
Proce-
dure-secretarial work in connection with sttrrender of shares lien
on
shares.
Cha
and transmission of shares'
XI
"--fi6;;t
Chaotor
Divident-Legal provisiorls-secretarial work relating to
6i'"airioeni"_oiviaena warrants-Interim dividont-
Bonus shares.
chapter
XII
SecuritY
Meaaing
bt&|i*X:
t4
chapter
XV
Investigatio^n-,rvestigation and steps
for prevention of
oppression and mrsmanagement
XVI
Chapter
Compromise-Arrangement and Re_Construction
Books
I
2
3
J
5
6
Indian Companies Act 1956
lwirh latest amendments)
Indian Com-pany Law
R Gupta and V. S. Gupta
Indian Comia,rv Law
M. J. Sethna
Principles of Company Law
t\'1. C. Shukla and S. S.
Gulshan
Company Law
R. P. Mabesuari and S. N.
Secretarial practice
S. C. Kuchhal
pApER _ VI RUSINitSS
t..i\\\,S
Chapter
I
Contract Essential of
Maheshwari
l5
II Law of sale of
Warranties-Transfer of
duties of seller and buye
Chapter
III
chapter
sale conditions_and
to goods-Rights and
seller,
Indemnity and guaraulee,-Rights and liabilities of surety
-Discharge of surety.
chapter rv Bailment and pledge-D.ties
Pledges.
Cha
g
a
f
ol bailor and balies lien-
-Mercan
R
ies ola
ihority
a
VI
Chap-ter
-The
Factories
fare working hours
persons
of
-Leave with
VII
t
f
Act-Definition-Health-safety and Wcl- I3mployment of women and young
adults
wages,
Industrial
Act - Definition-Authorities
Act-Procedur
and duties of authoritiesStrike and lock out-Lay
renchment.
Chapter VIII Minimum wages act -.lnterpretation-Minimum rates of
Chapter
The
under the
wages
- Advisory Committee- Advisory Boards-Payment of
mlnlmum wages.
Chapter
IX
Employees Siate lnsurance Act-Administration of Insu-
rance Corporation - Standing Committee-Medical benefit council
Employees State Insurance Fund-Contribution Benefit-Sick-
-ness benefit-Maternity
benefit-Disablement benefi t-Dependents
benefit-,medical benefit-Liability of the employer.
X
Commodity tax law- Meaning of sales tax, excise dut;,,
duty, octroi entry tax,VAT, modvat cessCentral Sales Tax on inter-state sale or purchase-Kerala General
Sales Tax Act, meaning of sale-Business-Dealer-Casual trader
turnover-Turnover Charging sections
- Goods-Tnrnover-Total
point and multipoint-Levy at compound rates-Exem-Single
ptions - Taxable turnover-Registration.
Chapter
customs duty, export
Books
I
2
3
4
5
A Manual of Mercentile Law
Industrial Law
The Law of contracts
Mercantile Law
Mercantile Law
M. C. Shukla
Malik
M, Krishnan Nair
M. C. Kuchal
R. C. Chawla &
K. C. Garg
t6
PapeT
VII
BANKING THEC RY AND PRACTICE
Chapter I Co_rn-,rercia-l Banking-Function and services-Agency
servicos, General Utility Services-General structure and methods
ChapterII: Itdia Joint Stock Banks-structure, working and shortComings-Role of Indian ,Ioint Stock Ranks in tEe field of
Industrial l:inance Ditfioulties
Credit.-guarantee scheme for
ludia-Deposit Insurance Sch
Guarantee corporation-Lead
alo sector-
Lending in
and CrEdit
lisation of
Commercial Banks-Objects, achievements, criticism-Role of Banks
eredit in Export promotion-Export cr
Control over non-banking Compan
Banking legislation in India Tha Ban
recommendations of the Commiss
Corlr,r :rcial Banking.
Cha
Variable Reserve Ratio,
Rationing, Direct Action,
The effects
Adviser
of
to the Government-custodian of
and limitation
olearance Bankcr and
the Nation's Metallic
s
Roserves-Modern Trends in Central Banking.
Chapter-IY: Reserve Bank of India-Nationalisation-Organisatian
and functions-Monopoly of Note Issue-Method 5f Credit
Control-Comparative importance
Control-RBl and
and Agticultural
ments of the Ban
C
ll
m
of
different methods
of
credit
Finance
Depart-
r.t
Bink.
I
l7
VI: Banker and Consumor-Definition-Relationship-GeneraI
and Special-Banker's Book Evide nce Act'
Cbapter
maturitv.
Chaptci VIrI: Promissary Note-Law Relating Fromissory Notes and
Brlls of Exchange.
IY: Cheques-Requisites-Crossing-Dlfferent types an-d their
Cqapter
' -sig',ificance-Endotscn,ir:ts
Diffcrent types and lheir signrficanceFlolder and holcler in Due Ccutse.
Cha
Chapier
aco{)
Cha
Collecting
XII
:
Stat
for
Bank
nce-Banlei as a
ills-Dutie,q ol' a co
Pass Bocli-Effect
sis of
Custo-
Bank
of Entries in a pass bcok-closing
unt.
II:
ledg
''llbl
Adr
Boolcs
i
'
3
4
Tannon L{. L
Shekkar K. C.
B. S. Biatnan
B. S. Raman
Larv and practice of Banking in india
Eanking Theory and Practic;
Banking Law and Practice
Ther-rry
of
Banking
an
l8
5
Vasudevan and
Radhasrvamv
6
7
Panandikar
B- L. il{athur
Banking Theory and Practice
lndiaa Banking
Emerging Perspective of Indian
8
C. R. Kottrari
Indian
PAPER
cha
VITI COST
,
Banking
Banking
ACCOUNTANCY
il;.i11X,ff",ff;o:,i":k
t!
II cost classificatio,r-Elernents of cost-Expenses excludecl
from cost accounfs-Cost Sheet-_Cost centre Coit Unit.
Chap-ter
Chapt
P
o
with
e_Int
only
d
Chapter
VIIt.
-potver
Cha
Operating
costing procedure-Motrrr transport costing
house costing.
Cost
entr
.{lcco
accounts-
i
al profit_
ries-_
Ad_
r9
Books
I
2
3
4
5
6
Cost Accounting and costing Methods
Cost Accounting: Principles
and Practice
Cost Accounling: Methods and
Problems
Cost Accounts
Cost Accounting: Principles
and Problems
Advanced Cost Accounting
A, J. Wheldon
S. P. Iyengar
B.
K. Bhar
W. W. Bigg
N.
K.
Frasrd
S. P. Jain and
K. L. Nareng
PAPER
l I
wi
tant in
accoun
Chpter
shiP
X
N{ANAGEfuIENT ACCOUNTIT\G
relation
accounagement
,111
z,\ t
Books
1
Instittite
of
An hrtroduction to Budgetory
Cost &
Control Standard Costing, Mate-
Manageuoent
rial
Accountants, London
Contrcrl
and
Production
C<;ntrol
2
3
4
5
Brown and Howard
Principles and practir:e of i\4anagement Accouuting
Management Accounting
{ntony R. N.
Khan and Jain
Khau and Jain
Financial Managtment
Managernent Accouniing
PAI"E[T.
I Audit
r\ccountancy
&
-Qualities
Chapter Il Cllassiflcati,rn
XI
AUDITING
nitirln
Cl'iaptel
Book-k*eping
tages and importance
of
al auditor.
Audit ,statutory auditprivate Audit-Governntent Audit-.lnterual Audit-Interim
and conduct
Audit.
III Planning the Audit-Arrangemelt with the ciierrt Audit
memorairdum-Audit prograrnme-Audit note book-Audit working papers - Divisious of work between senior ond junior clerk.
jects InterCheck -.I!{eaning and D
Cha
rnal check* Operational
st checking
Chapter
rng.
V Vouch
cts- Proced
entials
of a valid vo
ash transac
rading
transactionsimpersonal
Chapter Vl Verification and valuation assets of and liabilities--MeanChapter
ing of difference between veriflcation and valuation General princivaluation of assets-Methods of verificrtiou and
valuation of items-C*sh-Loaus-lnvestrnents- Stock in tradeBook-Debts,- Plant and
Freehold aud leasehold properties . Good will- Cap
creditors-Contingent liabiples regarding
lities.
Chapter VIt Audit oi linrited Companies Appoirrtment of Crlmpany
auditors Qualificatioris Disqualificatiorrs * Iiights-Duties
Liabilities-R.ernoval of- Auditors - Rotation - Rernuneration Lien -.Status-- Audit l'roceduro p;'eiininaries beforc audit-Audit
of
capital issue, Transfer, Transmission, !-otefeiture-Reof sbares-issue and Redumption of Debentures--Airdit for purpose of Statutorv fteport - Profits, Divisible
proflts--Dividens Reserve & Provisions issue of Bcnus Sharesproflt or loss prior to inc
remuneration.Auditors report.-Conten
ion for drafting
the report-Types of repo
i
rt.
share
issuc and Redemption
2t
vIIl
Criminal
under St
Chapjer
Auditors.
auditors
L;ai:itity t"
iry of
villiability
y-Liability u
-Liability
of Joini
of Ilaniiing Conpanies-special;ei11g5 regardin8
-Audit
atrdit of
llank Accounts-Audit of Bank bqg6qs-A-uditors
Cltapter-JX
Special Liabrlity.
Cnapter X Cost Audit Deflnition-Difference bets,ee linancial audit
and Co-st audit Appointmenl-Quahfication, Rigb alO Porvers of
co':t Auditors-Types Cost,\udit programmer.epslt.
CbapterXI Investigation-N{eaning--Difference bqEeu investigation and Audit---Objects of investigatioir--Prordure in inveiti-
gatiou of different clarses--Invcstigation on b,-lial5f an intending
purchaser of business, an iucoming partner, o. behalf of the
management where lraud is suspected ln'resligiltiorgeport.
ChaptcrXII Differeut Specialised Audits-Erecutq acqountsTrusts Schocis and Colleges, Theatre*,
Hospitals Co-operative Societies.
Charitable
Books
I Practical Arrditing
2
3
Auditing
Auditing, Principles-Practicesand Problems
Paper
:
:
:
Iotets,
clubs-
B. W.'fond{.rn
Dr.
T.,1.. Sharma
Jagadisr Prakash
XII
EIITREPI{ENEURIAL DEVFLOPMENT .{ND PROJECI
MANAGEN{flNT
I:
Imirortance of Entreprenur in Economic Development--
Chapter
Factors affectiug entrepreneuriaI growt.h-cultural, social, economic
and personality factors-Comlrlol1 entrepreneurial traits--The
-- Adoptive types - Entrepreneurial I)evelopment
-- Women Entrepreriur - Need - Prosi-,ects and
Chapter II: Corrcept trf a project--Geueration of projeci. ideas
Screening of project ideas-Project formulation-Inp irt requireInnor,ative
prugrammes
problems.
ments at differcnt stages-Financial resources.
Chapier
l[[:
Technical aual-vsis Location-Size --Productirru techno-
logy--Lalout of site-buiidings arld I'lant-Appropriateness of
rechnotogy-Nei:d for eonsidering alternatipn.
IV: .[nvestment outlay--lr,{eans of flnancing - Profitability and
Chapter
break-Evcn analysis.
Chapter V: Appraisal criteria and selection of investments --Fesrbility
aud viability studies-Technical, economic, linancial, market and
commercial aualysis-Tax implrcatiorrs-ESl, PF gratuity formaIit ies.
Chapter
YI:
Pro,e:t report preparation.
,)2
Cba
VIU Training facilities for small
Exit , Picy.
,Chapter
Books
I Vacant
f
2
Bhaausha
:
J
C.B. Gup & N.P. Srinivasan:
4
S. B. Srirstava
5
6
7
-.ingh an Mahadevan
Sick Units--
Enterpreneurial Developmerlt
Vol. I,
II & III
hip Developnrent
En
En
al Development
A pracrical guide to Ltdrrstrial
Entr'epreneUrs
B. L. Mihur
Shaghil{.and
Musthaque M.
PAPER
C
C
units.
scale
:
:
:nt
i
XIII COMPUTER
and Management
and Management
APPLICATION
.Lang_ueges
iug-High
I
s of Flow
nguages rhe assembly
sl-Ai
overvierv.
progranlme drvelop-
23
chapler
Use
IX:
computer apprications-what is applications softwareof computers in Business-Banking t,rdusiries, communication
and educational purposes.
Chapter X: Basic langu
arthematic
and
expressio
ment. Looping, Got
and routines! uses of records
programming examples.
con
,
'3$L
Chapter-XI:. .Applications areaj: 1rr) Sorting files (b) payroll
-Banking
tiinsa'ctions.
1c; Invoicing (d) Inventry maragdment (e)
Books
I Roger Hurts
2
3
4
5
& M. John Selly: Computers and Common
Prentice Hall of India
Adam Ossorne
Computers & their uses
Basic for beginers
Johri and Jauhari
I:rf roduction to computer
i)csmondc H. Prcntice
vol 12erc1
llall '
Gary a Bitter, Milson Gately TMH
Computers Today
XIV MARKETING MA\AGEMENT
PAPER
I:
marketi
Chapter
Ch
:
:
;
:
sens€,
---.Meaning
--
rketing function
Markcti
Scope --, Mc.dern concept
--
of
Marketing organisation --gmentation-Kinds of
Theories of buyer
f- segmentat'ou -Need
III:
Product plannirrg and product policy-product mix---produit life cycle.
Chnp_ter IV: Pricing--Pricing policies - Fac(ors influencing pricingLegal restrictions on pricing.
chapter v: _chan nels of distributio n
nition--Physicat distribution
and channels ol distribution-Defi Middlemen' intermediaries
Functiults of middlemen-Factors -considered in selecting channels
--Wh olesalers -- retailers.
Chapter VI: Sales -promo
e
vantages and
Chapter
Product brand.-product positioniug
disadvantages
of sales
of advertising
Chapter
VII:
advertis
Legal restrictions
v
disadlantages
s
on marketing Need for*sale of
gcods act-Blements of a valid scale - Conditious and warantiesRights and duties of buyer and seller.
Chapter VIII: Marketing reseatch-Marketiug information syetem
Role of marketing research-Scope of markoting research,
-
24
Boeks
I
2
3
4
5
6
Dr. N Raja'r Nair
Kotler
Cun,Jiff anil Still
Markeiing
lvlarketing Management
I.zf
arketin
g Mana
gement
Subhash }.{aht.r
Sherlekar
I\{arketing Managemelt
Marketing Management
Stentou
Marketin g
IVf
anage mr.'nt
Marks r i (10
(}r-operatiorr
A }laper L{,
Paper I
Group
of
Cr:operation
DeQnitio'r
Fu:rdamental principles --'Its
' I
relation t.r Crpitaii:m, Sociaiism-and communism--Concepts of
Co-operative corrmcfl svealth Co-operative plinciples by the I. C. A.
2 C,-opcr'rtiian in f'r:ci;:r countries-Con.i:ixer's rnovement in
Great Br.italii Itobert Crven, Rochdale Fioneets-llaiffirs,,n and schulze
rnrlcm:iltin Glrm:;i'r Daily, Pi;i:;iy, Pouliry Societies in Denmarkcolle,.rtive farinrn3 U. S. S. R. -- M.rrk+ting Societies in U. S. A. --"
Induitrial Q1r- 'rer:tirel in China Il'tulti-Purpose Societies in Japan.
3 Co-operation in India - Early experirnents - Frederic
c'rn Co-operalion--Co-operaNichelson's Report Macicgoir Committee
tive planning Committee I945 ilural Credit SurveS, Committee-Metha
Committee on Co-operation-Rrrral Credit Review Committee C'-orerrtie r nnd f-'ive Year Plans-Historv of Cr,-operative movernent
tn K r:'e!n".
1 Classification of Sqcieties-Credit societirs-Short, Medium
and long term--Primary Creilit Societies-Ob;ective Constitution and
working of agricultural creJit societies - large sized societies-Servics
Co-operatives Co-operative Farming-Multipurpose sercieties-Urban
Fiuancing Agencies Apex, Cerrtral Banks -- RBI Land
Banks
Developmeui
Banks-Constitution, Objectivcs nnd Functions- 5 Industrial Co-c)perirtive s - F{andloom, Coir, Fisheries Housing
S,rcieties--Dairy societies--Poriltry societies Milk suplrly societies-*
B. Com. OPTIONAL
Functions.
6 Consumer Co-operative-Historv -Prirnary Stores*Whole sale
Store-oonsurae r federation-NCCF-Depalimerrt Store * suFer market
particirat ion.
-Gol'ernment,
7 Co-operative iv'Iarketing and processing societies-- structure of
Co-operative marketing societies - prim rry -. General ancl commodtty
war Regional-Apex- Nationa[ level Constitution and working in the reguiated Drarket
system for agricultulal produce-Linking of Credit in the markctiug
Lin
ting with productiou.
ive ECucation and Tr,.rnirrg Constitution and
fun
Co-operative Union- Diffcrr:rrt kinds of TrainingMember Hducation Programme -- N-,rtii'rnal Llo-urp*rative Union in
Ma.rketing society as an irnportant functionary
India"n and NccT.
75
9 Recent trend in Co-operative movement with special reference
to Klrala Deposit Mobilisati6n set u;: of Co-operative Department its
functions
Books recomtxended
6
i
:
Five Year Plans
Ahministlative Report of the Kerala Co-operative Department by
Dr. B. S. Mathur
Group
- A Paper XVLegi
I History of Co-operative
ActII of l9l2 - Act VI of i94Z
Co-operation Paper
II
of r9o4 in lndta
(only a general- studY about the
ore
Co-operati
4,
1913, Madras
n Co-oPerative
3 Detailed Study of Kerala Co-operative Societies Act and
os
Rules
1969.
proceedings.
5 Briel Study of Kerala Co'operative Land Mortgage Bank Act
r
960.
6 Stamp Act and Registration Act only
sections relating to Co-
operatives.
7 Sales Tax and Bonus Act'
8 Kerala Debt R elief Act
Brief Study
- Provisions relating to selling,
9 Kerala Land Reforms Act
r0 Indian Penal Code Sec, 177,- 13r,403 to 409, 463 arrd 47'l
ll
Iu
| /.J,
Articles l-i6.
Indian Limitation Act
indian Evidence Act - Sections 59,6(),1I, 62, 63,64,65, and
-
26
' l3' Civil Procedure Codc
orilers 5. l(r and 2
Books Recommended:
r
I
2
3
4
5
6
7
8
9
l0
-
Sec;ions
ion
3I
-
,
35, 38.
50 to 6:l
and
145
Calvert.
Societies
ct i9j2
Act
1952
Kerala Co-operative Societies Act and Rrrles 1969
Kerata Co-operative Land Mortgagc Bank Act, t960
Co"operative Credit Societies Act X of 19.4
Co-operative Societres Act VI of 1942
Co-operative Societies Act VI of 1942
Travancore Co-operativo Societies Act, 1914
Cochin Co.operative Societies Act I913.
Paper lX
Optional
B- Paper I Insurance
-
Chapter
II:
Law
-
of contract - Essentials of insurance contracts _
III : Accounting practice - Forms of accounts-Reserve for
unexpired risk statutory returns - Life Insurance and Ge neral
Chapter
-
lnsurance.
Chapter tV : Marketing
of Iusurance - salesmanship - eualities of
Techniques of selling - Irlethods of cauvassing.
Chapter V: Life lnsurance - Features - Different types Bonus _
Annu,ty - Valuation Balance Sheet.
salesman
-
Books:
I
2
M. N. Mishra
Insurance Principles and practices
M. N. Sreenivasan Prinoiple of Insurance Law
Paper XV
- B paper lI
- Oprional
Chapter I ; Introduction
to General -lnsurancc
insurance Functions of insurance - Coutract
Principles,
cha
eral
asic
f
of
2',?
Chapter:
III
Marine insurance -.- Introdnction LLOYOS
IV:
ve
Privato c
.*
Marine
Insuranc
ion pro
Motor
overs an
Cycles - Com
cles - Mi
types_ vehicles - Compr
third party Act policies - Extra
beneflt motor rating&l perils and benbfits No claim
discount transfers and
ion - Issue of certificate elaims Motor Accident claims tribunal
ersons- persoual
accident - Janatha, personal accid
policy Accident
for school going children P, A. Ai
Insurince.
Chapter-V : Insurance of property - Burglary - Cumbined flre aod
ous
Cbapter
motor
1939
-
theft - All risk baggage jewellary and viluible policy
Transit policy.
Cha
of liability
- Differe
Industrial colrective
suTance
indemnity
ChaplerYII
:
bl
er
f
fl
-
in
-
liability
-
Cash
o
-
guarantee _
oiicies.
Iicy - Domestic mrrlti-risk traders, Cumbine<l
ellers, Black marine cum erection - Storage
bankers
cum erecti
tsooks:
M
:
:
V. Misbra
M, N, Sreenivasan
Paper
Insurance Principles and Practices
Principles r.lf Insurance Law
IX-B.
Com. Desree Course
(Optional paper)
Group-C . - INCOME TAX LAW AND PRACl'ICE-Paper-I
t Brief History of Income Tax in India-Income TaL Act 196l
with amendments.
2 Deflnitions-Basic concepts-Agricultural inconte--previous
year-Assessment year-Capital and revenue-Tax LiabilityResident-Not ordinary resident*Non-resident.
3
I
Heads of Income;
a) Salary-Chargeability-perquisites-allowauces-deductions
Practical problems.
b) Income from House properly-Chargeability--annual value
deductions-Practical problems.
c) Profits and gains .of business: Business, prolession or
vocation chargeability* computation of Income- deductions
-ju
disallolred ex
Development
for allovlances
iationnditions
lems.
d) Capital gain-chargeability-Transfer computation -- dedu'
' ctibns cdsts of acquisition-lmprovement-exemption and
relief.
4
5
e) Iocome from other sources : Chargeability-deductions-amount not deductible.
Computation of total income :
Procedure for assessments ;
Return of income-General notice-Special notice -selft-assessment on the basis
-"
g
:::H: il'.,,
*
of dernand-Appearance
XT:;f.,
6
by authorised representative assement.
Deduction of Tax at source: Advance payment of TaxRecovery of Tax. Tax clearance certificate-Refund of TaxTal credit certificate.
Baoks recommended for paper I and lI
I Dr. Bhagavathl Prasad-Law and Practice of Income Tax
in India.
2 Rup Ram Gupta-Income TaLLaw and Accounts'
3 Dr. H. C. Mehrotra-lncome Tax law and Ascounts.
4 A. N. Aiyar-Indian Incoruo Tax Act :
5 V. P. Giur aod D, R. Narang-Income Tax Law and
6
Practice.
Sampath Ayyankar-Income Tax
Manual-Governmcnt of
India.
Papor XV
Group-C INCOME TAX LAW AND PRACTICE-Paper II
i Classes of assessees and assessmettts'
a,)
Individual
b)
c)
end
idends
ibuted
profits.
d) Local authorities-Income when assessabie or exempt'
e) Partncrship firm -Registered and unre-gistered firms
on members
perJons-Charge
f) Associatioir
of
of tax
individually.
e) Artiicial Judical person
[i cnurit*uto or relilious Trusts and institutions.:
i;
Co-operative societies'
29
2 Assessment in Special cases:
of minors or idiots or agents-Non
of deceased
and
resident
ent of Persons
persons
discon
trYing
leaviug
Tax
administration:
3 Income
Board of
y
q
ssioner of
Tax Officer
C
Income Tax-The ApPalete Tribunal
4 Penalities and prosecutions'
Assessment reorese-ntatives
5
du
te
Books
..ro.J&0.0,
Same books recomrnended
for Paper I
Paper IX
MANAGEMENT
BANKING
OPTIONAL_D
Paper-I DEVELOPMENT BANKING
Financial resources for Economic Developmcnt-The
ChBDter
---'niiOI:r*t
long term finance-sources of long term financeVenture copital comPaoies.
II: Gensis and gro*th of ^develcpment bank
development banking-Role of development bank
and less devcloped countries.
Chapter III: Constitutions, Objectives, Functions and Critical review
Chapter
-of
of
progross
of:
a) Indus
bi Stati
ment
c) Industrial
e CorPoration
of
india
Corporations arrd State Industrial Develop'
ns
credit and
Investm.l;iiffi*,ion of Incia
of India
tion of India
ank
ndia
uro and Rural Development
Paper XV
II
INTEIINATIONAL BANKING
OPTIONAL-D-Paper
Foreign Exclange-Mea-nlng. and^signiflc-rnce-Balances of
Chapter
--Tr.OiI: and
baiince of pil-e"t-Need for foreign exchange-Theory
3o
I-I:
world
Off sho
Chapter
Stat
Ban
oft
Market and Institutions IMF,
Chap-ter
nt Bank_Aid India consortium_
ited
Ban
and
Books:
I
Basu S. K.
2
Sikidar
4
Beckhart B. H.
Mackenzinzo. K.
Theory & Practice of Development
Banking
Development llanking
S,
Banking Systems
Banking Systems
France,
Develop
J. Pandu and R. K. Dash
M, C. Valida
5
6
Paper
.
OPTIONAL_E PAPER
I
- Trav
Chapter
Differe
I
of G. Britan,
. S.
rn India
lX
TR.AVEL MANAGEMENT
ortance and scope of travel management
eyaluation_Trivel industry marfeting_
patks in Irrdia and abroad-Irnportant travel destinations-Schedule and Timetable.
Chapter III PassengerTranspcrt sy.item-Motor Vehicles-R.ailways
- Air transport and Water rvays.
ChapterIV
Accomodation -- Diff-erent types
Arrangement of
bookiogs-Rest houses aud hotels--ivloiit. chapter v Trave_l documentation-Travel forrnalities and procedures
Visa-RBI and customs formalities-Domeitic travel.
Cha-passport
irements_Indian
d organisation-
cha
ancl Rail.
3l
Cha
cha
tourism and hotet_Travel
tlXtuoti;unrrortation-Rocent
BOOKS
I Peters M.
2 Cray P.
-j Premnath Seth and
Susma Setlr Bhat
4
5
6
7
8
9
l0
W.HO.
Foster, Douglas
Reilly
Jeamio
InternationaI Tourism
International Travel and International
Trade
An introduction to Travel and
Tourism
loternational Travel and Health
Travel and Tourism Management
Travel and Tourism Marketing
Technioue
Trar,cl AgerrcS,guidc to Business woild
Travel aud Tourism f)ata
M.
Thomson
Raymond Baron
Road, Rail, Air,
Waterway maps
Kieth Waterhouse
oPrroNAL
Cha
Cha
The Tbeory and Practice ofTravel
.-rorif
i'*I5rer,
MANAGEMENT
and
el and
isemen
in
Ind
32
hotel rooms with grrest Company rates - Seasonal concessions
Kitchen ilspt'ction and labour relations'
BOOKS
h4odern i{otel and Hotel Management
I Lastriir G. W.
I nternational Tourism and
2 Averbr<ik.: A. S'
Internctioal Hotel IndustrY
SrJ;a rrf Indian food
Chakrabarth5'
3
5
Premnath Seth and
Sushmrr S:th Bhat
Foster, Kerr Pownenn
6
Dr. Jagmohan Negi
4
An introduction to Travel aud Tourism
Trends in Hotel IndustrY
Hotels for Tourism DeveloPment
Fapcr XV
COMMON OPTIONAL lFor E & F Groups) PAPER II
I OURISM MANAGEMENT
Cha
-
Dc
-.8ffi;
rvith
Economic Advancement.
lI
'Acbiev
ilchni
Chapter
loPycn-t..
s of Publi
of Pldnn
tourist resorts.
Chapter III Tourism promotional efforts ancl the
and abroad.
Cha
,.
Sheet
lndi
oint
and
agenc'es
in India
33
BOOKS
,l
Seth P. M.
Successful Touristn Planning anC
luanagement
2
Peters M.
3
Premanath Seth and
SushmaSeth Bhat
1
Jafferson Almond
Dr. Jagmohan Nagi
5
6
7
8
9
tourism
Travel and tourism
Marketing tourism
Tor,rrism and Travel
Concepts and Principlos
PriyomC. Oommen
A. K. Bhatia
A. K. Bhatia
Ram Acharya
l0 Virky
lt
International
Global Tourism Directory
Tourirm Development
lnternational Tourism
Tourism and cultural Heritage of
India
Tourism in India
Tourism Development in Indie
Sharma
Leela Shelly
OPTIONAL-G - HOSP"ITi;T'INISTRATION PAPER I
problem Analysis, Objective Analysiss, Types Organisational Flow J Chart
ation System, Decision malingDelegation.
III
Office Management
Office Management--Function
of offce manager- office environoffice premises, offce layout. Office
furniture-Documentaion filing and ind-exing. Office Maihines.
ment-location
of officc site.
BOOKS RECOMMENDED
I Ilospital Administration : C. M. Frincis, Mario C. De. Souza
2
3
Mhi
Management of Hospital :
Managc.meat Procoss in
Rockwell Schuls and Alton C. Johnson
34
Paper XV
OPTIONAL-G-HOSPITAL ADI\,{INISTRATION -Paper II
Financial Management:
Finance-Objectives and methods of financing, Financial
Flexible
Planning and its implementation.
enditure,
budget cash budget. Expenditurecontrol
factors affecting hospital expend
I
strategies.
II
Specialised service Area:
Outpatient services-scope and objeotives, location, physical
infrastructure and facilities, problems in functioning of OPD,
, solutions for effective .functioning. Data required for planning
monitoring and control. Casuality services-scope and objectives,
policy. planning, location. accommodation, staffing equtpments
and records. fnstructions to casuality Medical Officers. Diagnqtic
services-features of diagnostic service departments-Centralisati on-decootralis aticn.
III HospitalAccounting
Revenue and capital expenditure receipt and expenditure account
-Inoome and expenditlre account ind Balance Sheet-Loase
financingas applied to hospitals.
Marketing of Hospital services
Books,Recommended
I
2
3
Horpital Administration-C. M, Francis, Mario C. De. Sottza
aud A.K. Roy, Jaypee Brothers Medical Publishers (P) Limited.
New Delhi.
Management process in Healtheare : S. S. Sreenivasan
Management of Hospital: Rock well schuls and Alton
C, H. Johnson
3
B. Com, III Year
Papei XVI BUSINESS PRACTICE
Hours
(Erternal Course student should take examination
.
in this paper
in tieu of Practical Record)
I Entrepreneure-Role with the plomotion of a business.
2 Legal formalities iuvolved in the establishment of a business
Partnprship,'Jointstock Company, Co-operative
3
-
100 Marks
-soletrader,
Society.
Analysis
of the problem and plospects of a local industry
or
business unit coirn tile, saw mill, country'bricks Etanufacturing,
Furniture, building materials
86
A brief
a bank
ing unit
iness unit after visiting thc samc_
, a trading coooro_ a maaufactur_
A brief account forthe,in_tlust rralisation,
development and commercial advancement a local.agricultural
a'rea.
6 General k
n various financial institutions and latoseconomic
tho Government of ICerata anA Covtment of I
Note:
5
hrough
'fhe
Economic
Management, Businers
political Weekly. Thoy
business practicee.
cup/ I 57195/t,000
REGISTRAR
Printod by thc Superintendent at thc Calicut Univorsity press
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