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of for BRANCH-IV.'E' Ml2l360ll08 Vol IV
UNIVERSITY OF CALICUT
(Abstract)
Fagulty of Commerce-Regulations and syllabus for B.Com Programme (CCSS UG)
un{er School of Distance Education mode-approved-implemented-orders issued.
GENERAL AND ACADEMIC BRANCH-IV.'E' STICTION
Nor GAIVlE3ll60tl02 VOL
II
Dated, Calicut University . 26.03.2012.
2.U.O. No. GA Ml2l360ll08 Vol IV dated 10.05.2011.
3. Item No. 8 of the minutes of the meeting of Board of
I
Studies in Commerce
(UG) held onl5 .12.2011.
4.
Orders of the Vice Chancellor in file of even No. on 16i01 .2012.
5. U.O of even no. dated 09.03.2012.
6. Letter dated '.16.03.2012from the Chairman, Board of Studies, Commerce
(UG) forwarding the Regulations and Syllabi of B.Com (CCSS UG) under
SDE/Private mode.
ORDER
As per U.O read as first above, Choice based Credit Sdmester System
implemented for
UG Programmes under School of Distance Education
was
and private mode
i
of this Universitv with effect from
2}ll-12
admission.
Vide paper read as second above, the Syllabi of UG Programrfres under School
of
l
Dislance Education/Privat.e mode was equalized with that of Regular Programmes under
t,
Chqice based Credit Semester System (UG).
I
As per paper read as third above, the Board of Studies in Corpmerce UG resolved
,i
to adopt the Regulations and syllabi for B.Com (CCSS)
as the
regulations and syllabi for
ir
i
l
B.Cpm (CCSS) under the SDF mode after effecting all the decisions lof the Board and the
il
finiterqity orders to date in this regard and the Chairman was authbrized to submit the
j
and sv-ltabi
resullations
el
.
,
Contd
2
vide papor read as fourth above, the Vice Chancellor
exercising the powet's of the
Academic counqil has approved item No. 8 of
the minutes of the meeting of Board
l-
of
SfudiesinCommbrce(UG)subjecttoratificationbytheAcademicCouncil.
vide paper read as fifth above, the
commerce
(ccs$)
Scheme
of examination for Bachplor- of
-r
I
under school of Distance Education has been
implemented subject to
ratification by theiAcademic Council.
I
As per puqo read as sixth above, the Chairman,
Board of Sfudies in Cornmerce
(UG) has forwarded the Regulations
and Syllabus of B.Com Programme (CCSSUG)
I
I
under School of D[stance Education/private
mode.
I
Sanction hds therefore been accorded
to implement ttre Regulations and
Syllabus
i
for Bachelor of cgmmerce (ccsSuG) under
School of Distance Education mode from
20ll'12
admissionlonwards subject to ratification
by the Academic council.
(Syllabus uploaded in the University
website)
I
I
sd/DEPUTY REGISTRAR
tr'or
To
The Director, School of Distance
(G&A-IV)
REGISTRAR
,
Education.
]
,
i
copy to:- GE/EX Segtion/AR PG IX/EG
I section/Tabulation section/DR/AR B.com/chailrman
l
.13;""S:f
request
to *:::,y:i#l:".u"g::{+i1;y."m/systemAdministratorwithai
upload in the University websiie/SF
/DF/FC.
Forwarded/By Order
&v
SECTION OF'FICER
v'
E:\Basheer\E 3\Order\1227-20t
I (l).dic
UNIVERSITY OF CALICUT
REGULATIONS GOVERNING BACHELOR OF COMMERCE DEGREE
E UNDER SCHOOf- OF DISTANCE EDUCATION (CUCGSSUG -SDE)
EFFECTIVE FROM 2011 BATCH B.Com ADMISSIONS
1.0 Title of the Programme
Thib DEGREE shal be called BACHELOR OF COMMERCE (B.Com).
I
2.0 Eligibility for admission
who has passed the Plus Two of the Higher Secondary Board of Kerala
Degree of Calicut University or that of any other University or Board of
Anyr cahdidate
o1.
pr"
Ex{minations in any state recognized as equivalent to the Plus Two of the Higher
Seriondary Board in Kerala, with;not less than 45oh marks in aggregate, is eligible for
adrhission. However, SC/ST, OIBC, and other eligible communities shall be given
rel{xation as per University rules.
3.0;Duration of the Programme
Th{ duration of the B.Com programme of study is three academic years with six
l
seipesters.
4.0 Medium of lnstruction
Thd medium of instruction and examination shall be English.
S.Ol Courses of study: Total number of gourses for the whole B.Com programme is 31. lt
1.
iir Oiuio"O in to four courses namelyCommon courses
2. Core courses
3.
4.
Complementary courSes and
Open courses
;-dt
r\
The courses of study leading to the award of B.Com shall comprise the following:
5.1
Sefiester
I
Coqrse
Title
Contact
hours
Credits
Coiinmon
BC1A01 Communicative skills in English
4
3
Codnmon
BC1AO2 Critical reaSoning, writing and
presentation
5
3
l
i
in
the
5
4
BClB01 Management ConcePts
and
6
4
5
4
BC1A07 Communication skills
languages other than English
Coqe
Business Ethics
BClC01 Managerial Economics
Sefnester I I
ColYrpl.
co{ rse
Title
Contact
hours
Credits
Co Tlmon
BC2A03 Reading literature in English
4
4
Co 'nmon
BC2A04 Readings on lndian constitution,
secularism and sustainable environment
5
4
Co mmon
Literature in Malayalam/ Hindi
/other lndian ANorld Languages other
than English
5
4
Cc e
BC2B02 Financial Accou
6
4
5
4
Title
Contact
hours
Credits
Colmmon
BC3A13 Basic numerical skills
5
4
Cdmmon
BC3A1 2 General lnfol'matics
5
4
Cdre
BC3B03 Business regulatory frame work
4
4
Cdre
BC3B04 Corporate Accounting
6
4
Compl,
BC3C03 E- Commerce Management
5
4
BC2A
09
nti ng
BC2C02 Marketing Management
Semester lll
Cc 1rpl
Cc
JTSE
2
Semester lV
,
Title
Cotllrse
BC4A11 Basics of Business
&
Contact
hours
Credits
5
4
Management
Corhmon
Bc4A1 4 Entrepreneu rsh ip Development
5
4
Co4e
BC4B05 Cost Accounting
6
4
Core
BC4BO6 RegulatorY Frame work for
4
4
5
4
Companies
BC4C04 Quantitative Techniques for
Corppl
Business
ter V
S
co{rrse
Title
Contact
hours
Credits
Cole
BC5B07 Accounting for management
5
4
Cole
BC5B08 Business Research methods
4
4
Cole
BC5B09 Basics of Banking and lnsurance
3
2
Cofe
BC5B10 Course in Specialization
5
4
Coie
5
BCSB11 Course in SPecialization
BC5D03 Open course ( For students from 3
other departments)
4
oPen.
4
I
Selnester Vl
Title
Contact
hours
Credits
COre
BC6B12 lncom Tax Law and Practice
6
4
Core
BCOB13 Auditing
4
4
Core
BCOB14 Course in Specialization
5
4
Core
BC6B15 Course in Specialization
5
4
Cdre
Project
BCGB16 (PR) Three weeks project and
viva voce
5
4
J
Coi coursed
in the area of Specialization:
A. F[nance
1. lnflian Financial System
Z. f]inancial Management
I
3. Fiirancial Services
a
Flrndamentals of lnvestments
B. Bpnking and lnsurance
1. B{nking Services Management
2. lngurance Management
3. Foreign Exchange Management
4. Ritk [{anagement and lnsurance
C. Cd-operation
1. Cq-operative Theory and practice
2. Lelal Frame Work for Co_operatives
1.
Funldamentals of Computers
2.
Bus,iness I nformation Systems
I
I
3.Offibe Automation Tools
4.Conpputerised Accounting with Tally
OpeniCourse (For students from other departments)
Basic Accounting
).2 Fi
5.2
t-our commc
mon courses (BC3A13 Basic Numericar skiils
, Bc3A12 Generar
lnforrnatics, Bc4A11 Basics of Business and
Management, and Bc4A14
Entrepreneurship Deveropment), ail the core
courses, comprementary and open
coursps for B.com programme shail be taught
by commerce teachers
4
.0jExamination
examinations at the end of the
each semester for the
of B.com programme .The theory
[:::^:l1ll_"
,rn,u"rsitv
undertaken
by the student
examinations
r^":
9f each course for three hours duration shall contain two parts
(internal and
gxternal)'Provisions contained in
clause 8 of Modified Regulations
of choice based
Svstem
Under Graduate curricurum
2011 inschoor of distance
education (CCSSUG_SDE)
fj::I.:::ster
-
.i
I
7.0 Evaluation and Grading
'flll courses sha[ be subject to the scheme of evaruation containing
two parts
'f .lnteral
evaluation (20% )
:
f .External evaluation (gO%)
_1
.
1(20%)
External
_
ilti::::::_l1nd
::i::
4(80%)
exrernar evaruation wiil be done
usino direct grading system.
crefit semester svstem
,"oi,"i*"ffi"r;'lno,""
- Under Graduate curricurum 2011 inschoor of
disfiance education (CCSSUG_SDE)
wiil appty
8.0
,Project Report
dent shall do a project .The student
may
has studied
.
a project report
to the Director , SDE
.
and spiral bound with not less
than 20_25
8'4 Thg project report should be submitted
to the Director , sDE one month
before
wlrri]ro.o:, or the sixth semester / as directed
by the sDE in this respect.
8.5
ProJect work shall have the
" . --l1l::t
following stages
Project proposal presentation
i
I
o
o
"
Field work and data analysis
Report writing
project report presentation
:.rt:
i tr rrnal project report submission
I
I
8'6 The project can be done individually or in groups of not more than
five students.
Thd work of each student shall be guided by one Faculty member
.
8'7 The candidate shall prepare at least two copies of the report: one
copy for
sub[nission to the Department and one copy for the student which
heishe has to bring
wifti rrirnlner at the time of viva voce. More copies may be prepared rlf the
organization
or tfie guide or both ask for one copy each.
te project work shall be obtained from the
sup$rvising teacher or from the organization for which the project
work was done and it
,
be included in the project report.
Structure of the report
Title page
certificate from the organiz4tion (for having done the project work)
Certificate from guide
Acknowledgements
Contents
Chaptqr I :lntroduction (Organization profile, Research problem,
objectives of the
str.rdy, Research methodology etc.)
Chapter ll
Review of literature
Chapters lll and lV: Data Analysis (2 or 3 chapters)
Chapter V : Summary, Findings and Recommendations.
Appendix (Questionnaire, specimen copies of forms, other exhibits
etc.)
Bibliography (books, journal articles etc. used for the project
work).
6
of the project reports as per
9'1 At the end of sixth semester candidate
shall attend a comprehensive viva voce.
9'2 The candidate should get a minimum grade
c
for a pass in viva voce examination
an( an aggregate c grade in the core project
course. lf the candidate fails to get c
in project t viva he/she has to reappear
for that part only .candidate should get
a
f if,"
gfaoe ln aggregate for the project
u
and Viva Voce to have passed.(External g0%
and
lnte1nal 2O%)
for passing the course: For passing the B.com
degree programne
Student shall be required to achieve
a minimum of 120 credits of which 3g credits
shali
from common courses, 62 credits from
core courses, 16 credits from
.be
]0.9 .n;orirement
the
complementary courses and 4 credits
from open courses.
t'ail
t
'1
school
other matters regarding the conduct of B.com
programme underthe
of distance education under calicut university
under choice based credit
sembster system which are not specified
in this regulations Modified
of choice based credit Semester system
Under Graduate curricutum
schoor of Distance Education wi, be appricabre.
:^":.ti:"':ns
2011ytn
:J
ow
(
UNIVERSITY OF CALICUT
OF BACHELOR OF COMMERCE DEGREE PROGRAMME UNDER
uG 2009 EFFEcrlvE FROM THE 2oo9 BATCH B.com ADMtsstoNS
(UPDATED )
CORE COURSES
BCIBO, MANAGEMENT CONCEPTS
AND BUSINESS ETHICS
Lec[ure Hours per week: 6
Credits:
4
Objpctives:
f T:,iT:'"'"i.f
"j,?I'::= r:l:q.T:i,
I: ffi:::::,T:
:; ituaent' * itt .u..*;.*;ffi *:' :Hl
an
L:".".1',1
i
T:
u:9_.r:,"nd 11i
the importancel;f
d i ts
ru n ct i on s, and
",il;t, il:i;.J,:Ij
management.
management_ Schools of management
thought;
agement; management as a science
una an-art;
l5
f
plan; planning process; organizing:
span of
ion and decentralization;
deiegation";
placemen;; directing: principl"es
III
Modrnle
Hours
difir;,
of directioi;
30 Hours
vs leader; leadership and motivation; leadership
styles; theories of motivation.
itfBOiMyagement of p..foir"n..;
Understanding ,ld managing gioup
cnaractenstics of work group,
processes;
work group behaviour and productiulti;
tfam creation and
management.
Manafier
]
I
Modrile IV
Ethicsi c
systen{s;
heritage
i
l5 Hours
anoe
1f culture in organisations; Indian ethos and value
i',.'lnaiu,
,o.io polltlca
foritiii .nui.onment; work ethos; Indian
"'tot' suL'lo
ion.
Module V
l5 Hours
gement; Holistic approach for
managers in
organisational culture in ethics;
structure of
I5 Hours
Refernce Books:
l' lBoatwright, John R: Ethics and the
of Business, pearson Education,
New Delhi.
2. lSathi sh Modh : Ethical fr4unug"r.ntlconduct
fr4acm i t t an.
r Foontz' H and wechrick, H: Management, McGraw
Hi, Inc, Ne york.
Peter' F: Management: T;-sL, Responsibirities
and practices, Ailied pubrishers,
fl#lr"jil
5.
L.N Prasad : Principles of management.
9
A.
6. R.S Davar ; Management Process
7. Rustum & Davan, Principles and practice of Management.
8. Srinivasan & Chunawalla, Management Principles and Practice.
9. S V S Murthy, Essentials of Management.
10
B,C2BO)
Lefture Hours per week:
6
FINANCIAL ACCOUNTING
Credits:
4
i
Odiectiyes:
A
s to acquire knowledge of the financial accounting
Io.
pnncl
A To
with skills for recording various kinds of business
trapsactions
O to familiarize the students with the techniques of preparing financial statements
I
i
scope - objects -limitations -Accounting
g standards -Object of accouhting standards
-
Accounting Standards - Accounting process
aration of Trial balance (an overview only)
l5 Hours
Module II
Cohceptual Frame work for preparation and presentation of financial statements Capital, Revenue and deferred revenue expenditure Capital and revenue receipts _ Final
ac(ounts of Sole Proprietor and not -for- profit organizations (simple problems only)
20 Hours
Module III
Acbounting for Hire Purchase and Installment System -Meaning Features of hire
pudchase agreement Distinction bstween hire purchase and sale
-lnterest calculation Reio_rding of transaction in the books of both parties - Default and repossession Ins[allment system - Features - Distinction between hire purchase and installment
i
15 Hours
Module IV
Defartmental Accounts - Meaning - Objects Advantage-Accounting procedure Allocation
of
ex$enses.and incomes - Interdepirtmenial transfers provision
Br{nch Accounts - Features - Objects- Types of branches
-Dependent branches - Account
Syltems -Sio,ck and Debtors System -lndependent branch Features
- preparation of
corlsolidated Profit and Loss Account and Balance Sheet
i;;ffi;;iil;iont
25 Hours
Module V
Acfounting for hotels and restaurants - Introduction - features - revenue earning and non
revpnue.earning departments - heads of revenue and heads of expenditure - Woiking
qrq:.t, journals - posting - preparation of trial balance preparation of final statements Trading accounts, Profit and Loss Accounts and Balance
25 Hours
(Theory and problems may be in the ratio of 30% and 70%orespectively)
l1
Reference Books:
I $.N. Maheswari: Financial Accoupting
T.S. Grewal and S.C.Gupta:Advance Accounts S.Chand&Co.,
?: $hlkf3,.M.C.,
New Delhi.
3. Naseem Ahmed, Nawab Ali Khanrand M.L.Gupta: Fundamentals
of Financial
Accounting, Ane Books pvt. Ltd., New Delhi.
nced Acqounting
lAccourlrting, Excel Books, New Delhi.
upta: Advanced Accounting, Sultan Chand & Sons,
7' ('K.Malhotra: Financial Managernent in Hotels and Restaurant
Industry, Anmol
Putilishers
8. S.Kr.,Paul: Advanced Accounting;
P.c. Tulasian: Introduction to Accounting, pearson Education
lall i& Narang: Financial Accouqting
f
A:hgI sehgal and Deepak Sehgai: Advanced Accounting, vorume I, Taxmann,
JJ
New Delhi.
9r
O.
t2
il
BC3BO3 BUSINESS REGULATORY FRAMEWORK
Legture Hours per week:
Ob[iectives:
4
,
Credits: 4
]
11. To provide
I
2.
Students with $asic Legal Concepts and the Indian Legal Environment in
which Business is carried oni
To identify the emerging legdt issues in a digital networked environment.
Module:I
,
Law - Definition - Characteristics r- Need- Classification Sources of law- Nature of business
law-The Indian Contract Act,l872 - Contract- Nature and classification of contracts-offer
and
ideration- capacities of parties-free consent- coercion- undue influence
n- fraud- mistake- void agreements- discharge of contract- breach of contractntin gent contracts-qqasi-contracts
25 Hours
Special
indemni
and liab
ty- meaning - nature- right of indemnity holder
and
- nature and features- surety and co-surety - rights
his liability - contract of bailmeni and pledge- rights and
aning
duties of bailer and bailee , pledge and pledge- pledge by non owners- agency- creation
of
- duties and liabilities of agent and principal-terminaiion of agency .
agehcy
l2 Hours
Module III
Sale.of GoodsAct, 193O-contractforsaleof goods-Meaning-essentialsof
acontractof saleconditions and warranties- caveat einptor-sale by non o*n.rr- rules as to
delivery of goodsauction sale -rights of unpaid ,.1t., '0g Hours
Mo{ule trV
tn:lto'l.yTer
-
complaint
condumers
-
Protection Act,1986 - Definition of consumer complainant goods
- service
- unfair trade practicds - restrictive trade practices -'rights and remedies
for
consumer protecii tn corjrncil consumer disputes redressal agencies.
-
10 Hours
Module v
Thei Information Technology Act, 2000
- Digital signature - digital signature certificate _
electronic records and governance - certifying authorities
- cyber crimes _ offences and
pen{lties under-lT Act,2 000.
05 Hours
i
Reference books
1. Balchandani: Business Laws
? S.D.Geet and M.S. patil: Business Laws
l. S,S. Gulshan: Business Laws
4. B.S.Moshal: Business & Indugtrial Law
q B, Sen and Mitra: Business and Commercial Laws
r
i
13
A
6. N.D.Kapoor: An Introduction to Mercantile
--Laws
7. N.M. Wechlakar: Business laws
8. M.C. Kuchal: Business Laws
9. Government of Indi: Information Technology
Act, 2000
l4
BC3BO4 CORPORATE
ACCOUNTING
,
Lecture Hours per week:
6
Credits: 4
objectives: To help the students
conceptuar knowredge of
r,fi accounring and the tech n iqacquire
the fundamentars of
ues of preparir;rh.';;;.i
ffff
ar statements.
Accounting for share capitarIssue,;forfeiture and Reissue
of forfeited shares
orpreference shares incruoing
bry-b;;;i.*-,
S:fl:il*:"r,
the
_
shares _ [ssue and Redemption
Moflule - II
15
or
Hours
Final Accounts of Limited
Liabirity companies: preparation
"gulunce
of profit and Loss Account, profit
and Loss Appropriation
a""orri'ina
Sheell,
l..oraunce with the provisions
ex rsting compan ies
Act (Excruai ng wtun ugeri ar Remun.*ii*,.
of the
15
LHr#l[r;,1,;":L::.rJ
Hours
are to be taught as per the
new format and schedures
specified by the
of companies with reference to.Accounting
Standards issued by
reconstruction) #:,:,''#,:::J:l[t .H:HifirjilJ:ilrf,]1:.#q
Modlrle- IV
20 Hours
Bank accounts- General.information
relatingto bookkeepins,-r_.1*.,
system of ledger posting, Iegar
section, register section, srip
requil"r:n.t, affecting-firur accounts,
,specrmen
prepaiatioi olp.#t and ,oss
form of
u."ornor.,^Asset
crassification, preparation of
f,:::il:'ff":olicies'
Module- V
20 Hours
i
l
; (Theory
20 Hours
and probrems may be iir
the ratio of
30% andToohresoectivery)
Referbnce Books:
l'M'9', shukra, T.S. Grewar and S.c.
cupta: corporate Accounting,
S. chand and
:
15
2.
upta, and M Radhaswamy: tcorporate Accounting,Surtan
chand and Sons,
,elhi.
3.
S.ghgal and Deepak sehgar;: Advanced
elhi.
Accounting, vorume11, Taxmann,
.PJhin and K.L.Naran_g: Financiir Accounting,
Karyani pubrirshers, New Derhi.
-N. Maheshwari, and i.rc. uonrit*rri, c"rporate
Accounting,vikas pubrication.
lew Delhi,
6.
.V,fGoyat, Corporate Accounting: ExcelBooks,
New Delhi.
m^l TZ,,*^- n7.
Gupta: C orporate Aciounring,sahitya gnawan, prbl
ishers
4.
5.
?l].5:^r*
and
t6
BC4BOs COST ACCOUNTING
Lecture Hours per week: 6
Credits:
Obiectives:
4
Module I
f.op: - Objectives - Functions - Merits and Demerits
ti4g-Cost classification Erement.
or
cost unitsques of Costing _ cost sheet
"ort Module
II
14 Hours
urchase procedure _ store control _
types of
analysis _.VED analysis _ JIT
inu"nio.y _
simple and weighed average methods.
l5 Hours
ost Control _ Time keeping and
Time Booking
ur Cost _ renumeration systems and
incentive
-Re
distrib
tion -
Module IV
Methdds of costing:- Unit costing Job costing- contract costing
Lossep - Service costing (only
transport )
25 Hours
-
procesS
costing -process
l6 Hours
Module V
:
Budget and Budgetary Control _Need
and
of Financial Budget_ Flexible Budget
and
ance Budgets.
Meaning, advantages and limitations
of
rial - Labour_ Overhead Variance (Simple
20 Hours
(Theory and problerns may
be in the ratio of 4lyoand 60%respectively)
Referelnce Books:
I:Ki Prgld: Cost Accounting
2. Nigdm & Sharma: Cost
Accoirnting
]
I
t7
3.
4.
5.
6.
7.
8.
9.
10.
l8
BC4BO6 REGULATORY FRAME WORK
FOR COMPANIES
Lecture Hours per week: 4
Credits:
4
Objectives:
il:iX"'"
the students to get familiariised with
the
regulatory frame work for companies
in
Module - I
company: - Meaning and definition
; characteristics , Kinds of companies
govprnrnent comp ni;s - s.tatutory
- private and public,
companies.- chariered -Registered
Lifting of the corporate veil.
-Limited and unlimited _
Module
05 Hours
- II
capital, minimum capitak requirements _
ration and provisional contracts.
ses, provisions and procedures
Module
for alteration. _
provisions and procedures for alteration _
e notice of Memorandum and Articles of
Articles of Association.
Prospectus - liabilities for misstatements
12 Hours
- III
ry system.
Modprle
I
- IV
15 Hours
Director _ Appointment,
eualification,
of Directors,.
tra ordinary and Board Meetings, Resolutions _
winding rup:- Meaning
- modes of winding up - winding up by the tribunar _ Members
up --creditors voluntarv winaing up *iiJing up under the supervision
H?l-]winding
of the
l
Modqle
-
20 Hours
V
mH'il?,lit"tJ:s
in Company Law: - Producer company
corporate governance
-
-
Limited Iiability partnership- corlcept
concept, releyance and provisions under Iisting
agreement.
19
Security and Exchange Board of India
recunty
India act lgg2.rntroduction
-object
management of SEBI' Functions
-
establishment
and powers of SEBI
-Securities Appellate Tribunal (sAT).
08 Hours
Refererlce Books:
pany Law.
I Practice.
s and SEBI Guidelines',, Bharat Law
cedures.
ngs.
ial Practice.
tials of Company Law and Seoretarial practice,
8. M.C Kuchchal: Secretarial practice.
9. Ashok Bagrial: Secretarial practice,
20
/
BCsBO7 ACCOUNTING FOR MANAGEMENT
Lecture Hours per
r-' week: 5
Obiectives:----
Credits:4
Accounting
planning, control and decision taking.
Module I
Marlagement Accounting
-Natqre and Scope - Difference between cost Accounting,
Financial Accounting and Mariragement accounting
- Recent Trends in Management
Reporting.
05 Hours
Module II
25 Hours
Module III
Funds Flow and Cash Flow Analypis:
a' Funds Flow StateT:n,t : Mdaning and concept of fund
- current and Non- current
Accounts - Flow of Fund
-Prqparation of Funds flow statements - uses and significance
b' cash Flow Statement : Difference between fund flows
statement and cash flow
statements - Preparation of cash flow
statements as per AS3 Norms Direct
and Indirect
methods.(Stress to be given to problems)
20 Hours
Modurle
IV
Managerial decision making with the help
of c.v.p. Analysis : Marginal costing- Fixed
cost' variable cost,.contrit'ution, p7v ,u,io,
Break Even Analysis Algebraic and
Graphic
presentation
- Decision making: f;ixation of Selling price - Exploring
new markets - make
or buy-key factor product Mfr _d;;e
or Shutdown
Module V
Respohsibility Accounting
-concept
Costing - (General outlinJ only) r
20 Hours
-
Significance
-
Responsibility centers- Activity Based
05 Hours
(Ttreory and probrems may be in the
ratio of 4o%oand 60ozrespectivery)
21
a
Accounting
22
l
BC5BO8 BUSINESS RESEARCH METHODS
Lecture Hours per week: 4
Credits:
4
objectiives: To enable students for acquiring basic knowledge
in business research methods and
basic skills in them to conduct survey researches and
case studies
1o-d9"-"lpp
Module,l
- meaning and
induction and deduc_tion the"ory
hypothebis - types ofbusiness iese
Businesb research
of business research - theory buildingal definition _ variable _ proposition _
ied, exploratory, descriptive and causal _
phases Qf business research.
l0 Hours
II
Module
ndary data analysis _
nition -understanding
the relevant variables
research objectives.
Module
l0 Hours
III
I
l0 Hours
Module IV
Measurement and scaling nomintrl - ordinar intervar
and ratio scale - criteria for,good
measurement - reliability and validity
designing
:- means of survey data
questionnaire
collection - personal interview telelnonic
-
,mail"and;#;;;.
l0 Hours
Modple V
A
- descriptive analysis
- contingency table Preparation.of research report fornlat report
writing stages
make ovelrall format - m"k" detailed dutline write
nrriaruh
and
publishing.
i
-
i
-
-
gathering material and data reivrite - frnat
ffi ft:*,:fi;
20 Hours
Referencb Books:
1. I Donald
and P{mela S. schindler: Business Research Methods,
Latest
_R.cooper
, edition, Irwin McGRAW-HILL International Editions,
New Delhi.
23
I
D
John Adams,Hafiz T.A.,khan Robert Raeside, David white: Research Methods
for
graduate business and social science students, Response Books, New DelhiI10044.
Neresh K. Malhotra: Marketing research, latest edition, pearson Education.
William G. Zikmund, B{rsiness research,methods, Thomson
wilkinson T.S. and BHandarkar p.L.: Methodology and Techniques
of social
research, Himalaya.
S
.
.
.
N Murthy & U Bhojanria: Business Research Methods, Excel Books, New Delhi.
Jan Brace: Questionnaire pesign. Kogan page India
Michael v.P., Research Methodology in Management, Himalaya.
Dipak kumar Bhattachary/a, Research Methodology, Excel Books, New Delhi.
0. R. Paneerselvan: Research Methodology, prentice-Hall of India
l'Ajai S Gaur & Sanjaya S Gaur: Statistical Methods for Practice & Research,
Response Books, New Delhi.
. Kultar Singh: Quantitative Social Research Methods, Response
Books, New Detrhi.
l
BCsBO9 BASICS OF BANKING AND INSURANCE
Lecturg Hours per week: 3
Credits: 2
Objectives: To enable the students tci acquire knowledge about basics
of
Banking and Insurance
MODULE - I
Evolution of Banking : origin and Development of Banking - Structure of Banking
in India
Banks land Economic Developmeht -Functions of Commercial banks (conventional and
innovative functions) - Central Bank RBI
-rmerging
trends
in
Banking
-functions
l5 Hours
MODULE - II
Types of Customers and Account hofders: Procedure and practice in opening
and operating the
accounts of customers - individuals including minors - joint account holderi partnership
fi.n1, joint stock companies - executors and trustees-clubs and associations
MODULE - III
Introduotion to insurance: Purpose arld need of insurance, insurance as
a social
securityrtool - insurance and economic development - Principles of insurance
various kinds of insurance - life, marine, fire, roedical, g"n".ul insurance
- features,
10 Hours
10 Hours
MODULE - IV
Life Insurance - Law relating to lifti Insuran( ; General Principles of Life Insurance
Contract;
Proposal and policy; assignrient and nomina :n; title and claims; General
Insurance - Law
relating ito general insurance; different types >f general insurance; general
insurance Vs life
insurance- insurance business in India
15 Hours
Referen:ce Books:
'1. Sheldon H.P :
Bedi. H.L :
Prac
Theory
3. Maheshwari. S.N. :
?anking.
Tanking.
d practice.
2
ractice.
a.
Banking.
,: III.
Varshaney: Banking Lawiand
Dr. P.
Hima
[0
Inderj
erciol Banking Vol_I/Vot-il (part I&
proa
II)
Vol_
ce.
)ractice of Insurance
lanjay Arora: Insurance principles and
rnnai.
:s and practice, S. chand & company L,td,
Practices,Kalyani Publishers, C
t1 M.N. Mishra: Insurande Princil
Delhi.
t2 G. Krishnaswamy : Prinqiples & p rctice of Life Insurance
t3 Kothari & Bahl : Principles and pn ices of Insurance
25
A
l
Lecture Hours per week: 6
Credits: 4
Objectiyes:
To impart basic knowledge and equii students with application
of principles
Act, t dO I amenaed up-to-date
and provisions Income-ta-x
I
- pgricultural income - person assessee - assessment,year Y:f,:l' l^1tit-::n":pt:,Income
total income -itotal income - maximum marginal rate of tax
-n.ria"rtiul
l::Y.:""I",11
status - scope ofF':t
total income on thei basis of residential status - Exempted
in"or. und"; }-",1;;
10.
l0 Hours
ModulelII Computation of income urnder different heads:
perquisites
Salaries - Allowances
Profit in lieu of salary Gratuity. Pension - Income
from house propertyr Annral. value of
House property - computation under
-- different circumstanc", D.dr.tion
from annual value.
25 Hours
and gains of business or profession: Definition computation - Allowable
expenses and not allowable expenses,- General
deductions - Provisions relating to Depreciation.
l5 Hours
Module
Definition of Capital Assets _ Long term and Short
term - Transfers Cost of
of improvqment - Exempted Capital gains.
Income
es: Definition _ Computation _ Grossing up Deductions
and other
relevant
Modulei
III Profits
.t
Module v Total income and^tax co*rputation: Income
of other person
i1c91e.- Aggregation of income and seroff *d ;u..y
forward of I
lotat
gross total income - Rebates and reriefs
computation of totar
individuals.
20 Hours
(Theory and problems may be in the ratio
pfoblems are to be expected .)
Reference:
of
40%o and,60%respectively
.only simple
i
and Practice, Taxman publication.
Itd.
ractice, Wishwa prakashana.
and Practice, Sahitya Bhavan publication.
, Sultan Chand and sons.
26
:BC6BO13
AUDITING
Lecturg Hours per week: 4
Credits:
4
Objectives:
To impart knowledge about auditing principles, procedures and techniques in accordance
with
curnent legal requirements and profedsional standards.
Module I: Introduction: Meaning, Objects, Basic Principles, Auditing and Assurance
Standards
and Te.chniques.
oTariit
Audit
planning
qualities
of
auditor
;;il#;;
.Classification
limitations of audit.
l0 Hours
Module IL Int".nul Control, Interrial Check and Internal Audit: Introduction, Necessity,
Definitions - Internal Check: Definitions, Difference between Internal
Check and Internal
Control, Fundamental Principles ofllnt"rnal Check Difference between Intemal
check
-
Intemal audit.
-
and
l5 Hours
examining
vouchers _ Vouching
Verification and Valuation of Assets &
features
Vouching vs. Verification
_ Verification
_
I0 Hours
Module IV: Audit Approach: EDp 4nd Mechanical Systems - Use
of Computers - Nature of
EDP - Internal control in EDp - Ev4luating Internal control in an EDP
System - Auditing with
the Aid of Computers.
Audit of Limited Companies: Company Auditor - Qualifications and disqualifications
Appointrnent - Removal, Remuneration, Rights, Duties and Liabilities
Audit committee Auditor's Report - contents and rypes - Auditor's certificates
1 5 Hours
rvldu]e v: Special Areas of Audit: Tax audit and Management audit - Recent
Trends in Auditing
- Basic considerations of audit in EDf Environment.
i
Referenqe Books:
l0 Hours
1 lhu,Aruna: "A Student's Guide to Auditing,,,
Taxmann.
B: N., S..Sudharsanam, and s. Sundharabahu,: "A Handbook of practicar
1ll9or,
Audiditng", S. Chand and Co. Ltd., New Delhi.
3 Pagaree Dinkar: "Principres and pr|ctice of Auditing,,, Sultan chand and vvr'v'
-- -"- Sons, New\
Delhi.
Jallstityte of Chartered Accountants of lndia: "Auditing and Assurqnce Standards,,,
ICAI, New Delhi.
5' Gupta, Kamal, and Ashok Arora: "Fundamentals of Auditing,,, Tata
Mc-Graw Hill
Publishing Co. Ltd., New Delhi.
6. Ghatalia, S.v.: "practical Auditing;" Allied publishers private
Ltd., New Delhi.
2.'
27
,a
Coreicourses in the area lof Specialisation: Finance
i
I
BCsBIO INDIAN FINANCTAL SYSTEM
Credits:
Module
I
4
l
Finpncipl_system: Meaning and Significance-Functions of the nancial system- Financial
concepts-Financial Assets- Financiallmarkets- Classification-Financial instruments-weakness
Indlan Financial System.
Moklule
15
II
of
Hours
Money market:Definition-FeaturesiObjectives-Features
of a developed money marketImportance of Money market-Composition of Money market-Operations and participantsMoney market Instruments-features 6f Indian money market-Recent developments.
12 Hours
Module III
Pirmary; Secondary and Capital Markets: New issue market-meaning-functions-methods
floating
new issue- intermediaries in the new issue rarket-merchants bankers and their
functions- Recent trends in new issue market - Stock Exchanges-Functions-Structure
of stock exchangesBSE-NSE- listing of securities-Advantages of listing-methods of trading in
stock exchanges--on
line tradlng-stock indices
25 Hours
Module IV
Finzincial Institutions:,:omTelcial
ibanks- development financiat institutions- Non-banking
financiatr.corporations-Mutual Funds; insurance companies objectives and
functions (";ly ;
brief outline).
15 Hours
Module -V
Regulatory Institutions - RBI - Roleiand Functions. The Securities and Exchange
Board of
India-objectives-function-powers- SEiBI guidelines for primary and secondary
m-arket.
08 Hours
Reference Books:
1.
Kohn,iM eir; Financial Institutions 'gnd Markets,TataMcGraw Hill.
2. Bholei,L.M, Flnorcial Institutians dnd Markets,TataMcGraw
Hill.
, Himalaya Publishing House.
s Publishing House.
Graw Hill.
nancial System, Sulthan Chand & Sons
& Services, Himalaya publishing House.
Pearson Education.
28
BCSBTI] FINANCIAL MANAGEMENT
Leqture Hours per week: 5
Credits:
4
Objectives:
practices
management, and,
of
financial
Module - I
Introduction: Nature, scope and objectives of financial management - Time value
of money and
mathematics of Finance - Concept of risk and return.
l0 Hours
Module - II
Investment Decision: Capital budg"-tlrg process - Estjmation of Relevant cash flows- payb4ck
Periodlvfiethod, Accounting Rate of fl.eturn, Net Present Value, Net Terminal
Value, Irt#"i
Rate of Return, Profitability Index, Cbpital budgeting under Risk-Certainty Equivalent
Approach
'
and Risk A-djusted Discount Rate.
. I
Module
20 Hours
- III
Financi
capital,
Capital
ncing Decision-Estimation of components of cost of
bt and preference Capital, Weighted ;;;;;g;;;;;;i
of long term financing- capitalitructure, olerating
and financial leverage, determinants of capital struciure.
20 Hours
,
,
Module + IV
Divideld,Decision: Dividend Decisioh-relevance and irrelevance of dividend
Y.'rsvrrv svvr
decision -Cash and
stock dividends-Dividend policy in practice.
I
l0 Hours
Module - V
Wor(inglCapital Management: Meanilrg and nature of working capital - Determination
of
working
fapital requirement - A brief bverview of Cash *rnage*Lnt, Inventory managemerit
and Receivables management.
.
I
15 Hours
(Theory and problems mqy be in the ratio of 50% and 50%respectively)
Referencp
]r
2:
Books:
l
Yi*",J'C. lan:..J.inanc.ial m{nagement and policy", Prentice Hall of India New DethiKhan and Jain: "Financial Minagenlent texi and problems ", Tata McGraw Hill New
29
J.
gement ", Vikas Publications.
4.
5.
6.
Delhi.
7.
8.
9.
10.
gement- text and rProblems,,,
rvurwrrrr , l_,rnanpat
Dhanpat r(al
Rai and
a
Cornpany,
R. 5.
K.
S. Kulshrestha: Financial
FinancialManase-"nf
Sqhitt Bhawan,
Rh,.,,of4anagement, Sahity*
R" P' Rastogi: Fundamentals of Financial Managem"n,l'cutgotia publications,
'
New
Delhi.
Ravi M kishore: Fundamentals of Financial Management,
Tax man publlications.
rrrrrrrrNeJ.
YYUll\.Ull
Capitar Manigement,: Strategies and Techniques;
rechni
Prentice Hall of India, New Delhi.
3:,i:*g:;,
Il,:ll*:; *:[fil*
30
BC6B14 FINANCIAL SERVICES
Lecturd Hours per week: 5
Credits:
4
Objectives:
To enadle the students to understand the traditional and modern financial services.
Module I
Financihl services - meaning - featu(es importance contribution of financial services in
promoting industry - service sector
l5 Hours
Module II
Mercha4rt banking
- meaning, origin and growth of merchant banking in India. Scope of
merchant banking services - mercharht bankers and management of p-ublic issues merchant
banking practices in India. Weakness in the functioning oimerchani bankers in India.
l0 HourS
Module III
Mutual funds: Concept of mutual funds. Growth of mutual funds in India. Mutual fund
schemes
- money market mutual funds - private sector mutual funds functioning of mutual funds in
India.
-
l0 Hours
Module trV
Lease firrancing: meaning types of leasing - factors influe cing lease
- performance of
leasing industry in India. - RBI guidelines ior hire-purchase p.obl.rn,
of hire-purchasing
companies in India.
l5 Hours
Module V
A' Factoning: Co^ncept of factoring - why factoring - types of factoring factoring mechanirsmsecuritizhtion of debt -concepts and imechanism
B. RetaiX banking services - personaliloun home toans car loans consumer loans
educational.loans; concept of plastic money
-- credit cards- debit card - (meaning - features types - rherits and de merits of each services are covered)
C. Venture Capital: Concept of ventuire capital fund characteristics
- growth of venture capital
funds in India.
25 Hours
Reference Books:
imalaya Publishing House.
blishing House.
folio Management, Tata McGraw Hill.
alaya Publish ing House.
s, Tata McGrah Hill
Mcgrah Hill
7. Vasanrha Desai: The rndian Financiat ,rr,.,n]'r]il?
8. M Y (han: Indian Financial Systenl, TMH
9. P N varshney & D K Mirtal: Indiari Financial System, Sulthan chand
10. E Gardon & K Natarajan: Financi{l Markets & Services
I l. Sharrha & Gupta, Financial Services.
&
Sons
3l
BC6B15 FUNDAMENTALS OF INVESTMENTS
Lectur€ Hours per week: 5
Creditsi 4
Objectives:
Module I The lnvestment Environmeht: The investment decision process
, Types of
Invostmints- commodities, n"uigriui. and Financial Assets - security
market indices sources of financial information - colrcept of return and risk
l8 Hours
Module II Fixed Income Securities: Bon{ features - types of
bonds - estimating bond yields types of bond risks - default .i.t una1."dit rating
-Bond valuation
l0 Hours
Module III Approaches.to Security Analysis: Fundamental Analysis
- TechnicalAnalysis and
EfficientiMykel Hvpothesis - dividend capitalisation models f
approach
;;i;;i"g.'^*r,,'ole
to equity valuation.
r
IJ r.".tr"1* Analysis and Financial Derivatives: Portfolio
Y"9"'1:
PorttolloiRisk
and Return
Markets in India.
-
20 Hours
and Diversification -
Introduction to Financial Derivatives - Financial Derivatives
I
17 Hours
Module V Investor Protection: SEBI & role of stock exchanges
in investo. p.ot..tion investor grievances and their redressal system - insider
tradi-ng - investors, awareness
and activism.
l0 Hours
:
(Theory and problems may be in the ratio
of
5O%o
and50%respectively)
Rpference Books:
l ', D-onald E' Fisher and Ronald J. Jordan:
"securities Analysis and portfolio
Management,,, prentice Hail, New D:lhi.
,
lio Managmennt
ent", Prentice Hall of India.
ement", Prentice Hall of India.
in India; Society for Capital Market Research
Delhi.
,
txchanges in India, Wiley Eastern Ltd, New
32
Core
i.oo..", in the area df specialization: Banking and Insurance
BCs BlO BANIKING SERVICES MANAGEMENT
Lecturq Hours per week: S
,
Objectives:
Credits:
4
ions
rms of banking services
rovisions of the Banking Regulations act 1949,
Moduler-
I
Bankingl
Banking
Servicesi
ance
of
- Deposits, With
- Deficiency in S
Servlces.
Module
- Economic
ngible
the
lo Hours
- I[
s of Advances
- General Loans,
sumer Loans, Foreign bills purchases,
ng Credits - Import loan _ Industrial advances _
ncing-advances.
Module
20 Hours
- III
Module - IV
palt<iirg Services - Internet Bankihg
.
Debit Card - Credit Cards.
!
Module
ulation Act 1949 - RBI Act 1934 _
rossing of Cheques, payment of Cheques,
missory Notes, Rights and Liabilities of parties
Banker and Customer.
20 Hours
- phone Banking -
Mobile Banking
- ATM,s _
l0 Hours
-,V
- Basle Norms; capitar Adequacy - Globalised chailenges in
New Trends in Bahking Services Measurement of Service
euality ms
15 Hours
ReferencelBooks:
ing', Mac Millan India Ltd 2000.
ook, Sage publications , 1999.
I System,, Sultan Chand &Sons.
',Vrjay Nicole imprints pvt Ltd.
ll
1,33
BC5B11 XNSURANCE MANAGEMENT
Credits:
Lecture Hours per week: 5
4
urance organizations and management
the role of insurance intermediaries in emerging
Module- I
- Organisation forms in Life and Health
insuranie - Organisational structure - Life insurers management and Office administration Insurance documentation - Publicity - Proposal forms - Policies contracts - Premium receipts
Endorsernent - Renewals.
15 Hours
InsUranqe organization and managenient
Modulei-
-
II
I
Training
. ,:
commlss
markets - Agency regulation - Prerequisites Remuneration and other benefits - Agency
t't.
lo Hours'
Role of
Module - III
Under;writing and claims - Computation of premium and Bonuses - Claims - Annuities Pensions - Claim processing and settlement - Role of surveyors - Opportunity to appeal Considerations in deriving gross prer4iums - Premium rate structure - Surplus and its
distrlbution - Annual claim costs - Premium rate variables - Need for underwriting - Principles
in underwriting - Features affecting Irisurability.
I
20 Hours
Module r- IV
InveStment
- nature of investments Magnitude
f stock market - 'Non-Life'
investmeirt
Mobilising large resources lnvestoror /Policyholder protection.
l
15 Hours
Module - V
Pricing of insurance products - Impact of legislation and competition on pricing Taxation land policies - Market relate{ policies - Cost consciousness - Accounting practices
Scalq of operations - Factors having itnpact on the demand for insurance - Rigidities in the
prese,nt pfcing system - Cetting out of a controlled price regime - Price behaviors in a
-
deregulatedmarket'
15 Hours
34
Books:
I
black Jr.,
r., Harold D. Skipper.Jr: "Life and Health Insurance",Pearson
Insurance",pearson Education.
Education
i.Shah, M.L.Lunaiwat: "Insurance in [ndia", Response Books.
Shashank srivastsava: "lndian Insurance Industry", New century
.ollcauons.
Julia holyoake & Bill weiper: "lnsurance", CIB publications, Delhi.
Anand Ganguly: "Insurance manapement", New age publications.
35
BC6B14 FORBIGN EXCHANGE MANAGEMENT
Lecture Hours per week:
5
Credits:
,
4
Objectiives:
F - To enable the students to learlr the theories of foreign exchange behaviour
I To help students to undestanh th" diff.."nityp., of exchange rate risks
Module - I
The maip theories which seek to explain exchange rate behaviour. Forecasting
exchangg rate movements. Differeni bxchange ra=t'e arrangements and governrient
intervention.
10 Hours
Module - II
Financial Fragility and Systemic Risk The main causes of financial. fragility and
systemic risk. Financial sector adjustrrrents in response to financial booms
and busts sineelgg0.
10 Hours
Module - lll
overviewiof financi
types
res
termin[logy
and
of
s approach. Uses
Module
- IV
d behavior _ cost
d speculation,
25 Hours
Development of the swaps ma4ket. Characteristics and uses of swap products,
.Swaps
interest rate and currency swaps. Legal and regulatory issues.
Module
-
l0 Hours
V
Short-terrn Interest Rate Risk
Management.
ion of the different types of exchange
ure and economic exposure, together with an
ange Rate Risk Strategies for managing foreign
currency forwards' futures' options and swaps'
(Theory and problems may be in the ratio of 70% and 30ozrespectively)
Reference Books:
Lyc sopnen: "Foreign Exchange Mdnagement,,, McGraw-Hill primis
custom
]Publishing.
and direct foreign investment,.,
20 Hours
UMI
ce on the Efficiency
of Forward tand
& Breach Publishing Group.
res: A Guide to International Currency,,,
e Foreign Exchange Markets: Insights
AMACOM
es, Capital Markets and International
36
Banking in the 1990's", Taylor & Francis Publishers.
7. Waltbn, L E: "Foreign Trade And Foreign Exchange", Macdonald & Evans. London.
8. Daigler, R.T: "Managing Risk Wlith Financial futures".
9. C.Jeevanandam: " Foreign exchange, Concepts, practices & control", Sultan Chand &sons.
BC6B15 RISI( MANAGEMENT AND INSURANCE
Lecture Hours per week:
5
Credits:
4
Objectives:
Module
-I
Risk and risk management process - risk identification - evaluation - risk management
techniques as a risk management technique-selecting and implementing risk
manalement
techniques.
15 Hours
Module - II
Commercial risk management applications - property - liability-commercial property
insurance
different policies and contracts - business liability and risk management insurance
- workers,
compensation and risk financing.
Modure - III
Personal risk man_agement applications propefty
risk management for homeowners.
Module
20 Hours
- liability-risk
management for auto owners -
l0 Hours
- IV
Risk management applications-loss of life-loss of health - retirement planning
and annuities employee benefits - financial and estate planning.
loHours
Modure -v
Risk management environment - industry - functions and organisation
of insurers - Government
regulation,of insurance sector - IRA - privatisation of insurance business
in India -changes in
lnsufanca Act - Insurance intermediaries insurance products pricing,
clairn valuation -Foreign
insurers in India.
Reference Books:
George
LRgjau,
Wesley Longman.
20 Hours
E: "Principles of lRisk Management and Insurance,,, Latest Edn, Addison
nd Insurance',, Addison-Wesley
and Insurance", prentice Hail.
nce", McGraw Hill pub.
obert E.Hoyt: Risk management and
t, Himalaya Publishing House.
8. Sengupta Mrinal Chandra, Insurance Finance, Progressive Publishers,
New Delhi.
38
.A
'
core courses in the area jspecialisation: co-operation
i BCsBlO CO-OPERATIVE THEORY, PRINCIPLES AND
PRACTICE
Lecturg Hours per week: 5
Credits: 4
Objectives:
: io provide conceptual. clarity and theoretical base in the co-operation
operative movement in India and abroad
Module - I
- nature ofco_operatives
_
values ofco_
25 Hours
Module - II
co-operation as a form. of business organization
- cooperation vs capitalism -Socialism and
commuriism - lnternational co-operatue Alliance
(ICA) - origin, objectives and functions.
l0 Hours
Module -
III
co-operative movement in India and abroad. --Evolution,
growth and current status: Genesis of
co-operative movement in India - Fredric
Nicholson'r .ffi - co-operative legislation
of 1904
&'1912 - features - Developmenl f co-operative
Movement in p_ost-independince Era Major
recommendations of AIRCSC 954),
AIRCRC (rqogl, cRAer CARD (r98r), ACRC- Progress of co-operative mov ent under s yea. prur;'-;;;renr status of co-operative (19S9)
movement in India.
25 Hours
Module - IV
successful co-operative models abroad consumer
co-operatives in Britain & Sweden, credit coand ltalv, Dairv co-operatives in benmark, Farming.o-of.rutives
iit:l|i}:l'i:r::il-,
in
l5 Hours
Reference Books:
l. Dubashi P.R:principles and philosophy co_operation
2' Krishnaswamy o.R & Kuland4iswamy:ofco-operation,
concept and theory
3. Mathur B.S: C< -operation in India
4.Ha.iaIa.T'N:Principles,ProblerhsandPracticeofCo-operation
5.i Krishnaswami. O.R: Fundamenials of Co_operation. -'6., M{moria C.B: Rural credit & a$ricultural co_operatives
7. I Bedi R.D: Theory, history, & pip.;;"
of co_operation
8. Ku ! karn i :Theory'ana f .""ii"" It *--op".u,ion
9. Matnoria C.B. and Saxena: Co_gperafion in Foreign lands
39
\
I
i
I
BC5B11 LEGAL ERAME WORK FOR CO-OPERATIVES
Lecture Ilours per week: 5
,
4
"redits:
Objectives:
l> , To enable the students to jacquire knowledge about cooperative laws
:
Act
Module - I
Need for legal Framework for Co-operatives-General and specific needs - Co-operative laws
visa-a-r,1ise Co-operative Principles r Strlcture and Functions of co-operative Department in
Kerala.
l0 Hours
,
- II
Module
1l
Hisforyiof co-op
Societies Act,1904 ovenvielv of imp
cieties Act, l9l2 - irhportant
provisions - Rep
1991 - features of model Act.
l5 Hours
Module;- III
enactment - important provisionsdivision, promotion of subsidiary
liabilities, management - audit,
windingiup of societies.
l5 Hours
I
Module. IV
History of co-operative Iegislation in,Kerala - Important provisions of Kerala co-operative
societieq Act, I 969 - registration - ar,nendment of byelaws, amalgamation and division mernbers of co-operative societies - rights and liabilities.
l5 Hours
Module - V
Mariageqnent of societies - general bddy - representative general body - eleolion - super seSsion
- privileles of co-operative societies:- state and co-operatives - properties and funds of cooperatives - disposal of net profit - co-operative education fund - Audit, Inquiry and
supersession - Disputes - settlement of disputes - winding- up and cancellation of registration I
Execution
- Appeals -
Revision and Review.
20 Hours
Reference books:
,Act 1904
Qo-operative Credit Societies
Co-operative Societies Act 19i12
Government of India: Multi st[te co-operative societies act2002
dou"rnrn"rt of India: Report,i,f ttl. committee on Model Act
Mohanan P.N.: Co-operative Il,aws in Kerala
Biedi R.D. - Co-operative Lawiin lndia
Chlvert - The Law and Principiles of Co-operation.
RishpalNainta: The Law of cci-operative society in India, Deep & Deep Publications Pvt.
Ltd., New Delhi.
:
40
BC6BI4 BANKING, PRODUCTION, TRADING AND SERVICE
CO-OPERATIVES
Lecture Hours per week: 5
Credits:
4
Objectiyes:
functioni
n
g of different types of co-operati ves
r
Module - I
Co-pperative Banking in India: co-o;ierative banking structure in India - organisations under
short tenn & medium term credit str{cture - PACS, DCB,SCB - objectives, functions, resources
and lending operations- asset -liability management , management of NPAs.
l0 Hours
Module: II
Organisdtions under long term creditistructure- PCARDB-SCARDB-objectives, functions,
resources & loan operations - Urban bo-operative banks - evolution, objectives, functions,
structure, resources & loan operations - Employees credit societies - objectives, functions and
lending operations - Role of NABARD in co-operative credit - Role of National federations,
NAFSCOB, NAFCUB, NCARDBF.
l8 Hours
Module - III
Agri-buqiness co-operatives: Need artd significance of Agri-business co-operatives - types of
Agri-buginess co-operatives - production, processing and marketing co-operatives - producer's
co-operatives - co-operative farming societies, types, objectives & functions - Dairy cooperatives- types, traditional vs. Anand pattern, objectives and operations of APCOS- regional
unions and federation - KCMMF (MILMA) - processing co-operatives- need- objectives &
funotions processing of agricultural commodities (Paddy, coconut, rubber) Marketing cooper,atives - evolution, types, objectives & functions - structure of co-operative marketing - Role
of national institutions -NAFED, NCDC, NDDB
25 Hours
Module r IV
Non.Agricultural co-operatives: ConSumer co-operatives- organisational structure, objectives &
functions, operations of primary stores, wholesale stores, state federation & NCCF - housin$ cooperatives- objectives & different typbs state federation (KSCHF), (NCHF) - Industrial co- '
operatives - different types- weav-er'sico-operatives, (HANTEX), coir-co-operatives Kerala state
co-operative coir marketing federatiori (COIRFED) - Fisheries co operatives - Kerala state cooperative federation for Fisheries devglopment (MATSYAFED) - Labour contract co-operatives
- objectives, functions - Hospital co-operatives- objectives & functions
22 Hours
Refeience Books:
l. Nakkiran S: Co-operative Banking in India
2. Mamoria C.B:Rural credit & Agricultural-co-operation in India
3. Mathur B.S: Cooperation in Indla
4 Kmlandaiswamy. V:Co-operatile dairying in India
l
,
4l
farming in lndia
problpms of co-operative farming
ncipl(s and practices of Marketinp
s ae
e
dM
an
d An s ari :
. :-'"oo:iXl: ffi.'l:ffi ;
llf T[H:;:'n
Hajela T.N: Principles, probldms and practice of co-operatioln
o' u
I
BC6B15 CO-OPERATIYE MANAGEMENT AND ADMINISTRATION
Lecture Hours per week: 5
Credits:
4
Objectives:
; f3 e1{fe the students to acquire knowledge about the co-operative management and
admlnrstration
'
Module - I
definition - unique features.
ment - Essential management functions,
s applicability to co-operatives- democracy_
co-operatives - types of decisions _ steps in
15 Hours
Module - II
Management structure - role & respdnsibilities of general body role
of board of directors
of president - chief executive officerr- Secretary -hnctions and duties
-
role
l0 Hours
Module; III
Administration of co-operatives Departmental setup at the state
- district and taluk level - Cooperative education & training Identification of training needs
- institutional arrangement:for
c^o:gqe]$ive training & develophent
- role of circle co-Jperative unions - SCUs, NCUI, NCCT
& NCCE.
l0 Hours
Module.IV
Accounting & Auditing of co-operatiyes: Nature and scope of co-operative
accounting accountipg principles, concepts & coriventions in co-operatives feaiures
of co-operative
ntry & single entry accounting system _ Books
utory requirements - Daybook and subsidiary
chitta - R&D statements _ final accounts iation account - balance sheet - computerized
25 Hours
Module -;V
Co-operafive audit - feature - differerlce between co-operative audit
and general audit, financial
audit andiadministrative audit, auditori- duties, rights responsibilities.
Stages of audit work prep4ration of audit programs, vouchirig. Verificaiion & valuation
of assets &, liabilities auditing gf reserves b provisions, audit"memorandum, audit classification,
audit certificate, audit
:
fees.
Reference Books:
l. ILO: Co-oper-ative managemeqt & Administration
l5 Hours
43
.B.D: Cooperative management and Administration Deep& Deep Publications, New
m anage ment, Rainbow Pub I i cati on s Coim b.atore
ilosophy of co-operation
ment of Cooperative Enterprises, National Council for
Ph
Management
Account Keeping
on Co-operative Account Keeping
nting & Auditing
Audit
44
Co." Courses in the area iof specialisation: computer Applica,tions
BC5B1O FUN]DAMENTALS OF GOMPUTERS
Lecturel Hours 5
Credits 4
obiectirle: To enable the stud-ents to acquire basic knowtedge in the fund'amentals
of comrputers
and its Applications in the various ardas of business
Module 1: Exploring the Computer (1i0 Hrs)
Computer - definition - Coryputer users - Computer for indiv
organizations - Computer ir! society -Components of Comput
- storage unit CpU- ALUr- control unit _ registers _
software - Application software.
"b,
Module ll Computer systems (10 Hrs)
,
computer systems - rypes of
systems- Micro, Mini, Mainframe and super
computers - Analog, Digitaliand!-gmputer
Hybrid computers - Business and scientific computer
systems - First, second, thiid and fourth generation computers
- L.pr"p and
notebook
Computers
Module lll Data processing (1g Hrs)
computer data
-
lnformation
-
Data Processing - Data storage and Data retrieval
_ RAM, RoM, FROM, EpRoM,
o""r,"
- magnetic tape, hard disk, Compact disks _ lmportance
of
puter applications in various areas of businesscomputer
s _ primary memory
Module lV Peripheral devices (10 Hrs)
I
se, scanner - output devices monitor - vDu, LcD,
cRT rinters, High_quality printers, Thermal:wax printers,
Dye_
Module V Operating Systems (12 Hrs)r
opqrating Sy-stems: Dos - lnterrial commands - External
commands - windows - UNIX vfindows NT - windowsgS - Windows xe - rype='oi'op"r"ting
Systems: Batch, ontine
ahd Real time system - Time sharing, ruultiprogiam.Iing
Multiprocessing systems
"no
-
Module Vl [rletworking (15 Hrs)
I
Networking Basics
tyipes of networks
- .sharing flata anywhere, anytime - The uses of a network
- comrnon
- Hybrid ndtwort<s - structuie of network - r.rlt*olttopologies
and
45
.
I
protocols
-
ECommerce
Network me{ia
-
lnternet
-
-
Network hardware
-
Books
1. Computer and Common
Hunt and John Shelley
Leon and Mathews Leon
MoGraw Hill (2007)
Local and Wide Area Network
E:ktranet - E-mail and its uses - world wide web.
-
BCs 811 BUSINESS INFORMATION SYSTEMS
LecturelHours 5
Credits 4
Objiective: To enable the students toiacquire basic knowledge in the lnformation Technology and
its relevance in the various areas of business.
Moduleil Information Technology in pusiness (15 Hrs)
i
I
Arslnedp Pressures - Global Competition - Real-time Operations - Work force Customer
eehavioiur - Technological lnnovation and Obsolescence -Organizational responses - Strategic
Rltiances - Office Automation Technologies - Overview of lnformation systems - lT Support at
different organizational levels - Managing lnformation'systems in Organizations.
Module ll Data, lnformation and Kno{ledge (15 Hrs)
Definitioh of information - History of lhformation - Quality of tnformation -lnformation procesping Management decision making - lT suf,port for management decision making - Data transformation
and management - Decision Support $ystems (DSS) - Gharacteristics and capabilities of DSS Compongnts and structures of DSS - Data and information analysis.
,
Module ill - lnformation Systems for (nterprise (15 Hrs)
lnformation and enterprises - lnformation systems to support business functions - Functiona,l
information systems - Management information systems - Transaction processing information
systems: lntegrated information systqms - Enterprise Resource Planning (ERP) - Advantages of
ERP - Benefits of an ERP system - lnter-Organizational information systems - Global information
systems - lnformation as a competitive weapon.
Module lV - Data Base Management Systems (15 Hrs)
DBMS - Definition - Necessity of a datirbase - Characteristics of database ,Database management
systems i Types of database management systems -.Logical data models - Hierarchical model Network model - Relational model - Object-oriented model Object relational model
Deductive/inference model - Comparison between various database models.
Module Vi- Computer Software (15 Hrs)
I
i
,Oefiinition - Hardware/Software inferaction - Software categories - Retailsoftware - Public
domain software - Shareware - Freeware - Cripple ware - Classification of software - Utilities Compliers and interpreters - Word processor - Spreadsheets Presentation software - lmage
processors - Enterprise software.
47
a
Eooks for Reference:
1. lntrl'odtrction
1'
lntrioduction to lnformation
lnfarrnafinn Systpms,
Qrrcii
Atexis Leon, Mathews Leon, and Vijay Nicole imprints
private Limited, Chennai, 2004
2'
Mqnagement lnformation systerhs, uma G Gupta, Galgotia publications pvt
Ltd, New Delhi,
1998
3' soffiware Project Management, Third Edition, Bob Hughes
and Mike cotterell,
r qr
McGraw-vrre'v!" Tata
Hill Publishing Company Limitdd, New Delhi, 2004
'.. Technology for Managpment_Henry C.Lucas
4. lnforrhation
BC6B14 OFFICE AUTOMATION TOOLS
Lecture Hours 5
Credits 4
objective: To enable the students (o acquire basic knowledge in the various
office autqmation
tools aid its applications in the varidus areas of business.
Moduletl: MS-Word (Theory 15 hourq and practical 10 hours)
wqrd Basics : Starting word ' Creating a new document - opening preexisting
document - The
parts of a word windJw - Typing tdxi-- Setecting text - Deleting
text - Undo - Redo - Repeat Inserting text - Replacing text - Fqrmatting texl - cut - copy - paste
- Formatting Text and
Documents - Auto format - Line spacing Mirgins - Borders and
shading.
Headers and Footers : Definition - cleating basic headers and
footers -Tables changing. D.eleting
:9dilg
graphics
-
l,o*= -
il"".tirg
creating table -
changing Deteting column - Graphics
Clipart - lnsert picture - Ctip Art Galtery lOriwing objects text in Orawing.
-
lmporting
Templates: Template types - using templates - exptoring templates
- modifying templates.
Macros: Macro - Record in macros - editing macros - running
a macro.
Mail Me4ge: ll/lail Merge concept - Main document - data sources
- merging data source and main
documeht - overview of word menu options - word basic toor
bar.
cal '10 hours) Electronic Spreadsheet
_
Structure
, finance, and marketing functions of business
_
f absolute and relative cell reference _ Using
sing graphics and formatting of worksheetl
ies of creating error_ free worksheet.
Module lll: Ms-Power point (Theory 9 hours and practicar 6
hours)
Power Point : Basics - Terminology - Betting stafted content wizard - Using
presentdtion option _ Us
!!anf.
Deleting ra slide - lmporting
rmages from the outside
:**,1H
,
Numberins
Deretlns
presentation"ti*t"""riJ['- Printing presentation
elements.
Module
lV:
_ Using auto
esentations
.option
_ Adding slldes _
.;[:;'^,
t'r:;"J"[:l[;
l..til,"tH
The internet and its basio concepts (Theory 10 hours)
- Technological foundation of internet
- internet protocol suite _ Applicatiqn of
- lnternet protocol suite in the intirnet
_
ic Top Level Domain (g TLD)
protocor . Apprications of internet in
busine"",
ear"""t90tl,t:[lf:[::11
_
Country code
' lnternet
-.lP addresses
49
Books for Reference
1. Ron Mqnsfield, Working in Microspft office, Tata McGraw Hill (2008)
2. Ed Bptt, woody Leonhard, using Microsoft Office 2007, Pearson
Education l2007l
3. PCSoftware Made Simple-R.K.Taxali
'
4. Office 2000 complete reference -
ltephen L.Nelson
5. Quict<
Quicf course in Micro-soft office -iJoyce
-iJoy"" Cox, Polly
Polly Orban
6. Mastbring Office 2000 - Gimi Cousfer
i
7. Rajk{mal, lnternet and web Technplogies, Tata McGraw Hill (2OOZ)
50
I
l
I
BC6B15 COMPUTERISED ACCOUNTING WITH TALLY
Lecture Hours
S
i
i
Credits 4
objective: To enabre the students to acquire basic knowredge in
the computerised dccoun ting
systemg and its applications in the drea of business.
(Out of the T5lecture hours, the ratio;between theory
and practical hours shalt be 3:2)
Module
I
(Shours)
l
!ntroduction to accounting --accounting basis and terms branches of accounting - m<ide of
accounting - manuar accounting - coirpiterized accounti"g
f*l;;i,ioi"".'"""""*
Module,,
(10 hpurs)
l
Accourpting with
rally - lntroduction to Tally - tally interface - fl1 features-fl2
configuradion
company creation - accounting groups - accounting
ledgers -
-
accounting
vvsvrtsr!
-vYvsrrrrrrl' vouchers'lrlrt-rrir"
entry.
Module llt
-
lnventQry management with tally - stock groups stock items - stock category - unit of measures
godown inventory vouchers (pure invenlory
lna inr"ntoiy
rouchers)
Module lV
-'
s
]
(15 hdurs)
inventgry - billwise details - invoicing - voucher entry itingwith
cdst gentre
get
and contror- bank reconciriation - interest circuration
- oroe? p;d;":i;;:
sds ' reorder levdls - tracking numbers - yrrr
bill vrof ltrqfgr
materiat
tq! -- il1vgl
:nventory algeing
Tax appl,ication in Tally - lntroduction
lto VAT - VAT activation and classification _ VAT
computafion - composite var.. inprt rl,ar on capital goods
vv I r'lrrvuuurlt.'lr
-'- --r'--' vvYYv - csr
introduction - Gel
central E[cise
TaX - intefState tfanSfef - SefViCe iaX I
I
Module V!
I
(10 hciurs)
o.ry reno.rtg - Trhding, profit and toss A/c
i
- balance sheet - ledgersl_ cost
rts c3sh bookiand bank book - inventory reports - o""i"ion
JroJoiiii
;
cash flows - fund ftow-budseting system _ printing
"i;;;;;;:;;t;'h;;"
l
,
:
I
5l
(10 hours)
ryy advantage of raily - Ta[[ audit - Taily vaurt-back up, restore, merge and s
- oDBc interface - export and import of data - web
enabt"a i"pdrtingl";i;;
Recomrhonded readin gs:
,\,
SYLLABI FOR COMPLIMENTARY COURSES
BClCOl MANAGERIAL ECONOMICS
Lecture l|ours per week: 5
Credits:
Objectives:To enable the studend to understand micro
relevairt for business decisions. I
,il
and
4
I
macroeconomic Joncepts
i
tl
mdnagement
Module
I
rl
Introdirction - Definition of Manageriaf economics - objectives - characteristics - uses -runug.*.nt
{ecision
making an$ forward planning - basic eionomic tools in
economics.
I
8 Hours
Module Itr
i
-
Demand curve: Individual arrnuni curve,
in the Demand curve, Elasticity of Dlemand:
d demand forecasting - concept of rivenue:
Revenue and Incremental Revenue.
l2 Hours
Fixed and Variable inputs, Production function, Total, Average and
Produot, I-.1aw of variable proportions,' Linear homogeneous production function isoquants, rnarginal rate of technical substitution - optimal combination of resources scale - cosf of production - social and private cost oi production - difference between
and accounting cost - long run and short run cost of production - Economics and di
uction
rn to
lc
r
ies
of
scale.
20 Hours
Module
IV
:
I
Price 4nd output decisions under diffefent market structures: Price and output decision$ under
perfect colhpetition, monopoly and mohopol istic competition - pricing under oligopoly - ikinked
demand cufve - price leadership - pricing, under collusion.
53
/1
l0 Hours
A' Pricing policies
and practices: factors goveming prices - obiectives
of pricing policy
psvchorog,
:::l-llXJ:"JtY,;-"*T11*,?:'"1:::::*q,::"1':-ryr
cost-plus;or
tull-cost pricing - tarlet pricrng - uarginar
"J p.iii"*""-l:-:
up.pric.ing - Barometric pric-ing - cistom".y prices. pricing
of new products: p
Price skirtrming.
;#;;ffi;: iltil:
d Business deci
firms - Minitn
and Business
economic,forecasting - selecting a forecast _ eval
25 Hours
Reference Books:
),
l.
R.L. Varshney and K.L. MahesWari,Managerial
Economics
2.
D.N. Dwivedi, Managerial Ecohomics
l,
a
Ori S. Sankaran, Managerial Eqonomics
J.
ir
4.
D M Mithani : Business Econofnics
,--
M L Text Book of Econonoic Theory
5.
Seth
6.
K K Dewett : Economnic Theory
7:
Pe{ersen
8.
Mote V L peul. S & Gupta G S:ttvtanagerial
Economics
9.
H. Craig Petersen & W. Cris leWis: Managerial
Economics
10.
Dr. P.N. Reddy and H.R. Appanaiah : Essentiars
of Business Economics
11.
Barry Keating and J. Holton Wif son: Managerial
Economics
& Lewis: Managerial F,"oro*i"s
.
i
' inql.
''
or
1
BC}CO} MARKETING MANAGEMENT
per week: 5
Credits: 4
provide basic knowledge abogt the concepts, principles, tools and techniques
of
impart necessary knowledge which help the student to choose a career in the
expose the students to the late5t trends in marketing.
MarketinS-meaning and definition-scope and importance-evolution of marketing onCeptsmodem concept of marketing-marketing mix-marketing environment-consumer br haviourbuying rlotives-consumer buying process-factors influencing consumer buying decisio -market
segmentation-basis-target marketing-product positioning-importance and bases
20 Hours
Module-2
,
importan
d equity
roduct mix-packaging-lranding-
w product
development]-pricing-
uct price
l5 Hours
Module-3
l;
Phy.s.lcal idistribution-meaning and iftportance-levels of marketing channels-wholesafing
and
retailing- itypes of retailing factors irifluencing choice of distribution
-
channel
10 Hours
Module-4
Promotioir-meaning
and
i
I
importance -promotion mix-advertising-personal
m ix dec is i ons
l0 Hours
promotion-publ ic relation -factors affegti n g p romoti on
Module-5,
Rural malketing-growing importance-unique features of rural markets-market mix planlninE for
rural market-service marketi-ng Vs. product marketing-green rrrqrrwlrrrs-ru!
marketing-social rn{.tuiingrelationship marketing-niche ma"rketing
i
Module-6i
15 Hours
I
E-marketipg-traditional marketing Vs, e-marketing-internet marketing-e advertising-nefi trends
in internelimarketing-e branding - e-payment systems and security features in interne-t.
i
5 Hours
Reference Books:
l. S.A. Sherlakar - Marketing Mapagement, Himalaya.
55
,l
rl
2. Fjundamentals of Marketing, William J Stanton, Mc Graw Hill Publishing
3. Marketing by Lamb, Hair, MciDanniel - Thomson
4. Marketing by Evans & Bermair, 2le,Biztantra.
5. Marketing - Concepts, strategles by William M Pride, O C Fewell,
Biztantra.
7.
Co,
N{w York
i
I
l
I
i
Management,
P
Ivfarketing
8.Prilrciples of Marketing,
i
ucation.
I
I
I
I
1
I
I
I
I
I
I
I
I
I
l
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
I
i
I
I
I
56
A
;
BC3CO3 E. CPMMERCE MANAGEMENT
Lecture l,Iours per week:
5
Credits: 4
Objectives:
@
To enable the student to understandtbasics of E-Commerce
a To
gain a practical orientation to E-Commerce and E- Business management
Module I ! Introduction to E- commerbe : Meaning and concept
Traditionrirl Commerce- E- Business &iE- Commerce
-
-
E- commerce v/s
History of E- Commerce
-
EDI
-l
I
Importande , features
Commercb
-
& benefits of E- Commerce
Supply chain managemerit
-
Impacts, Challenges
& Limitation, of t-
&.8 -Commerce
15 houfs
!
j
Module
-
IIi-
Business models of E
-
C{mmerce: Business to Business
i-""""1"*
customeis to customers - Business to iGovemment
strategy
internet
-
rl
,,,1
Standards'The
!i:
Infrashuctlhre
-
HTTP Protocol
-
Business to custofnerrs
- Business to employee - E -
Influencing factors of succespful E- Commerce
- lntranets and Extranets -
-
Wotld Wide Web
-
- E- Business
i
Commbrce
Infrastructur"
- in"
Voice over Ip (VoIp)
- The Intelet
Audib and Video Standards -Managing E- Business
Web services and Serviie-oriehted architecture
-
(SOA)
,
I
-
i
New access detices
l
-
future of the internet infrastructure
25 hour$
I
l,
Module
III'Marketing
strategies
& E - Commerce : Website -
Concelit & pesigning website for E- Coinmerce
-
I
components of website
Corporate Website
-
- portal- Search Enline I
Internet Adlvertising
I
-
Emergence of theiinternet as a competitive advertising
media-o-----.
Uodlts of
i
Weakness in lntenlet advertising
- Mobile
Commerce.
57
A
I
l5 ho[rs
l
Module iV
- Electronic
Payment syslem : Introduction
-
Online payment systems
- prefaid
I
and postiaid payment system
il
-
e- ca]sh, e- cheque, Smart Card, Credit Card , Debit Car[,
I
Electronlc purse - Security issues on blectronic payment iystem
Biometriis
-
-
Solutions to security ijsu.r
-
Types of biometrics.
I 5 hoLrs
I
I
Security issues in E= Commerce-
i
L
i
Regulatopy frame work of E- commerbe.
I
I
05 horhrs
l
l
Commerce: A Managerial Perspective,
2. Dave Chaffey: E-Business and E-commerce Management, Pearson Education.
3. Kalakota, Ravi: Frontiers of Electronic Commerce, Addison - Wesley, Delhi.
I
Introduction to E-Commerce, Tata McGrafv
i
5. Smanttia Shurety,: E-Business with Net
commerce, ddison - wesley, Singapore.
6. Rich, Jason R: Starting an E-Commerce Business, IDG Books, Delhi.
E-Commerce business. Technology.
Society, Pparson Education, Delhi.
Business Data Communications, Pearson
Education;New Delhi.
Pearson Education, New Delhi.
58
I
i
BC4CO4 QUANTITATIVE TECHNIQUES FOR BUSINESS
per week: 5
Credits: 4
familiarize student with the use of quantitative techniques in managerial
t,
i
Module' I: Quantitative'Techniques
QT, QT and other disciplines
-
;:
Introduction - meaning and definition
applicption of QT in business - limitations.
-
ion analysis-meaning and definition of
20 Hofrrs
I
Module-III: Set theory-Probability-copcept of probability -meaning and definition-appr<iraches to
Module-lIl:
probability-Theorems of probabiliiy-addition theorem-multiplication theorem-cohditional
nrnhahi
I itv-i.rroroo
nrnlraki i+., D ^.,^ : I ih.or"rn.
+L ^^-^*
probability-inverse
probabilify-Baye's
I
l5 Hofrrs
distribution-basic assumptiorts
Module-IV: Theoretical
characteristics-fitting
Poisson
of bi
and
sson distribution _-characteristics_fltting-oi
distribution-Normal
d properties-standard normal
"
I
"u.r..
Module-V: Statistical .inference- testilrg of
and one fail tests-nonparametric tests- Chi
significarice of large samples-test foritwo sam
test-Analysis of variance-F-test-one wfly ANOVA
i
20 Ho|rs
Module-V:
:t
and David S. Rubinq statistics for Management, Prentice Hall
n.
of
')
and, latest edition
and.
Tata Mc Graw Hill, 2003
on, 2004
s for Business and Economics", Thomson.
7 R.P.Ho<irda, " Statistics for Business,], Mc Millan.
8 Levine Krehbiel & Bevenson, " Busiires statistics", pearson edition Delhi.
,
59
BC5DO3 BASIC ACCOUNTING
LecturelHours per week: 3
Cred
I
Objectites!
I
j
rl
l'l
Module
i
of
i
Accounts-Financial Accounting vs. Mat'pagdment
Accounting-Double Entry Book Keeping- Rules of Debit and Credit.Preparation of Jo{rrnal and
,
Ledger Accounts Problems.
l0 Flburs.
Basic Accounting Concepts-Kinds,
Module {I
i
Subsidiafy Books-Cash book-types of cash book-problems-purchase book-sales bbok-sales
return-pqrchase return books-Journal proper.
10 Flours.
Module III
Trial Bhlance-Enors-types of errors-Rectification of errors-problems-bank recoJrciliation
statement-problems.
l0 t{ours.
Module lV
Financial Statements- Manufacturing, Trading and Profit & Loss Account-Balan{e Sheer
problemd with simple adjustments.
20 Hpurs.
,
i
fv
i
i
'
(Theory and problems may be in the rhtio of 30o/o and 7O%respectively)
Referenge
Books:
1. Grewal, T.S: Double
r
Entry Book Kpeping
2. Jainand Narang: Advanced Accoudtancy
3. Shukla and Grewal: Advanced Accountancy
I
4. Gupta and Radhdswamy: Advanced Accountancy
5. Gupta R.L: Advanced Accountancy
62
A
Common Courses
i
I
BC3A13 BASIC NUMERICAL SKILLS
Credits:4
LectureiHours per week: 5
Aim: Td enable the students to acquife knowledge of mathematics and statistics.
:
Objpct
is course, [he students should have understood:
Module I
Sets and jset operation
- Venn Diagrams - Elements of Co-ordinate system.
Matlices[ Fundamental ideas about matrices and their operational rules - Matrix
multipliqation - Inversion of square matrices of not more than 3rd order- solving systeml
of simultaneous liner
equations.
'
Modulell
I
15 Hdurs,
i
r
I
i
I
Theory rbf equations: meaning, typeb of equations -simple linear and simultaneous fguftions
(only twb variables) eliminations and substitution method only. Quadratic equation facforization
and forniula method (ax2 + bx * c: 0 form only) problems on business application.
l0 Hdurs
Module III
Progressions: Arithmetic progressions finding the 'n'th term of an AP and also sum to n'iterms
of an AP. Insertion of Arithmetic trneans in given terms of AP and representatio of AP.
prosression: finding
also
findine nthi term of GP. Insertion of GMs in given GP
Geometr[c progression:
representation
of GP - Mathernatics of Finance - simple and compornd int.r"rt.i lSimpte
LI
problems only).
i
i
I
l5 Hdurs
IV
Module IlV
Meaninq,i and Definitions of Statistic$
Statistics - Scope and Limitations - Statistical enquiries - lScO
iscGpe of
ofl aata
dat
Uy
the problem - Methods to be employed'
employed types of enquiries - Presentation ofi
Diagramfnatic
matic and Graphical Methodi- Formation of Frequency
15 Hdursi
Module V
ll
Measure$ of Central tendency - Arithmetic M
mean, Measures of variation and standard, m
Kurtosisland Lorenz curve. Analysis of T
Seasonallvariations - Index number . Unwei
i
-
il., -
Distribution
iI
I
indiCes.
',
'li
l,
20 Hdursi
ll
.(Theory and problems mziV be in the ratio of 2Oo/o and gOX respectively . I
overview of the topics is Qxpected and only simple problems shall be given.i)
I
i
\
i
I
i
I
I
i
I
I
I
i
I
Ref0re
I
i
I
I
i
I
ll
l.
!usiness Mathematics and Statiftical
I
I
I
2.
rsiness
Mathematics.
I
i
I
I
4.
5.
6.
7.
-.1
BC3A12 GENERAL
Lecturethours per week:
Objectilres:
lslrrYs..
INFORMATICS
5
No of Credits: 4
:
i
s:l
ersonal Computers and Peripherals- Coniputer
orks-Topology-Internet- Uses of Intbrnet.
rview of operating systems and maj{r
application
Module
[I:
software.
Basics of
10
Hours
IT:
Information- Prerequisites and needs- IT and its components-lT and Inter{TerlT
-IT APPlic
N
r
Trends in
an
S-
ons
-Blue
System- [nfra Red Communication-Srnart Card-DNA Computing-Cloud
Module
[II:
al
computing
i
15 Hpurs
Knowledge Skills for Ifigher Education:
re[osi
Data, Information and Knowledge-Kriowledge Management- Internet as a knowledge reposltr
IositoryAcademic search techniques- Cas. si,ay of academic websites- Basic Concepts of-IPR-Co.nV
f
l -l-1:-i-rights and Patents. Introduction to us{ of IT in teaching and learning. Case study of edulational
software+ Academic Service-
INFLIBNET-NICENET.BRNET.
Module IV: Social Informatics:
i
I
Concerns-Digital devide-Free Software Movemdnt-XT
eats- Cyber ethics- Cyber crimes- Security- Priv{cy
and Indubt
Information overload-Health Issues- Guidelines for
lssues- Cy
e-waste and Green computing- UnicodeJT anp
and
InterlretProper Qsage of Computers
Regional Languages.
I
Module V: Programmes for Office lVlanagement:
I Ir",trodu"tion to Linux- Li ux Systems- Linux distributions - Operating syst{ms:and
Linux-History of Linux and UNIX- Open source software - Linux software- Software
Repositories--Third party Linux Repolitories-Linux office and Data base software- lntelnet
I
'
-t:.t:.J:1o1^ln*oduction
New felhi, 2009.
2.
GNO
ent_
ages_
Linux
i
to comlputers", Tata McGraw Hiil private Limited,
AlanF'.vans,
Rosers,
.R::: Hand e l, "INFoRMArit b "-r..h
,9
*i:"1*3,G1I
", Pearson
Education,
3. v.Rajaraman, "lntroduction To Infbrmation Technorogy,,, pHI Learning
-- ----""'D
Delhi ?OOo
t!!,iJt'331?a:mentars orrnrormation technol osy,,,
n o lo
4.
2009.
ence
Linux Sixth Edition,,, Tata McGraw
ey India Private Limited, 2009.
Tata MoGraw
Hill, New Delhi,2OOg
Dream TechPress, New Delhi, 2009
)ommerce Technology Hand Book,,,
gv
Common Course
BC4A11 BASICS OF'BUSINESS AND MANAGEMENT
Credits:
i
Lecture Il,ours Per week: 5
Objectives
4
l
'!
Module
I
i
flow of goods and iservices
Functionihg of economic systems - dfvisions of labour, innovation,
tupitulittn'
systems
and acctimulation of wealth unde( different economic
different forms of business orgflnisatton
communipm, mixed economies, planned economies etc.;
for prof,rg hr:11::t
- individrrat uno orgu;;a uurin"r, - family and corporare.entities business
tfusts,
cooperatives,
Business entities - individuals,
-
:ffl':l
20 Hours
Module
II
experience-role of q]ufJib-3na
Role of business in economic pment, Indian development
period, experience of liberalization and gloQahqatron.
p.vate secrors rn the post-c
yrrY4Lv
Different stakeholders of business ttr'ms - owne
of "managerialism" and the role of icorporate
value maximisation and its alternatives; goal
enterprises. Government regulation ofbusiness
Module
III
i
i
Establistring a business - entreprenqulsfin - legal,
endowrlrenti for entrepreneurs - individual an
Mobilisation of financial resourcesl lor busine;s source of funds - markets for raising mone /
institutions for business fund
documenting finding sources
returns on investment - factor
interest and Profits - PaYment
- fundslfrom the PrimarY and
stock exchange cues.
67
----rG_
r
Module
I\f
l
Role of tra'ined manpower for enhanced quality
level. Fuirctioning of organisation - tnre role
small/medium/large organisations - Quality o
Irr
products -i marketlng uid itr role - mirket conoruons - psuest anq tmperteut IIraIKtrt^11,. .,1,",,
impact on]prices and profit - use of tQchnology in organisation - electronic storase of business
data - retrieval and analysis - user-friendly software.
i
Learning
and
studies,
primary
Iiir
i,ii
Referen{eBooks:
'tii:
r.ii
I
i
!o
i
Fnours'
l
I
aha William C. Frederick: Buliness
I/rternational Student Edition, ltvt"Cr
2.;
I
ilitie s, P ract
ic es
;All
ied Publishers Pv1. Ltd.
i
arper and Row Publilhers, Inc.,
'
McGraw Hill.
i
Sreenivasdn: Entrepreneurial Development, Sultan Chand.
C.B.
Gupta&N.P.
t-j
l-lata
6.
ll
^"',;lA[
]
I
68
\
:
i
1
Dr
---rrnea'rP DEVELOPMENT
co.**"pourse Bc4 14 ENTRP,PRENEURSTTTP
Credits:
4
i
'
wcsn'
week:5
Lecture Hours P€r
I
entrepreneurshiP
students
ial talents or" industrial scenarlo
)Dt
i
of
i
I
trnt'ging
l
1_
i
l.
I
I
I
ir
i
and vi
$ePort
l
l-tl
T:ili*'iu,iis{:Fii?fl
Incubation centres'
;Itl;'"#::
;;;;.
Referehce
1.
BookS:
\s.s. ranta:
-
:lopment'
Enttepren*tt"tf-:::--
', [:,:J::'T:'T ;ffi'#"n
l.
DYnamtcs
Vuruntttu Desai:
i
J
4
5
6.
,
Sreenivz
a.". GuPta&N'P'
lr
K' GuPta: Small
iNirmat
Small Sc
I Vasuntha Desai:
,^0/r
I
Sultan chand'
i
'-rr^aand $'eview'
Imprementat'lon
Selection,Implementation
AnalvSis, Serection'
o*t"s'
Entrepreneurial
Development'
r: Entrepreneurial
- anu,r.n*es
Himalaya'
Developme*'
t':*
and Perspectives'
,rctries and Entrepreneurship'
:-lT:
Anmol I
Himalbya'
--\
-{
/
Fly UP