38BComFS

BCOM(FINANCIAL SYSTEM) 1.1.
3/EM-EN-SD/Syllabus/BComFS
SCHEME OF EXAMINATIONS
(For Students Admitted from the Aeademic year 2014- 2015 onwards)
14FSU01 FINANCIAL ACCOUNTING-I Semester I
Learning Objective: To enable the students to know the principles and practice of
Financial accounting. Hours
14
UNIT-1:IBtrodnctioii and Final Accoii^
Accounting - Meaning, concepts and conventions - Fmal accounts of sole ttadmg concen
- Trading and profit and loss account ^ Balance sheet - Opening and closing entries -
Adjustment entries.
14
UNIT-11*: Rectification of Errors and Bank Reconciliation Statement
Rectification of errors - Types of errors - Suspense account - Bank Reconciliation
Statement- Meaning - Need - Preparation ofBank Reconciliation Statement.
14
UNIT-III: Account Current,Average Due Date and Bill of Exchange
Account Current - Average due date - Bill of exchange - Accounting enmes m the
books of drawer and acceptor - Renewal and retiring ofa bill- Accommodation bill.
UNIT-IV: Accounting for Consignment and Joint ventures 15
Accounting for consignments - Stock valuation - Normal and abnormal Losses - Joint
venture accounts - Own books — Separate set of books.
15
UNIT -V: Depreciation and Royalty Accounts ,, a
Depreciation - Straight line method - Diminishing balance method- Change m method of
depreciation account - Provision for depreciation account - Royalty accounts(including
Sub Lease)
Distribution of Marks:80% Problems and 20% Theory

Jaln*s^P."md Narang K.L.,'Advanced Accountancy' Volume I,Kalyani Publishers,New Delhi.
Gupta RX.'md Gupta V.K.,'Financial Accounting', Sultan Chand and Sons New Delhi.
2. Gupta R.L. and Radhasamy.,'Advanced Accountancy',Sultan Chand and Sons, New
3. lyensar S.P.,'Advanced Accountancy 'Sultan Chand and Sons, New Delhi.
4 Reddv T.S. and Murthy A.,'Financial Accounting', Margham Publications, Chennai
5. Tulsian P.C.,' Financial Accounting', Tata McGraw- Hill Publishing Company
Limited, New Delhi.
Dr:D.DEVARAJAN
P3e.; ' -ue.

14FSU02 BANKING LAW AND PRACTICE Semester I
Learning objective: To enable the students to know the Banking Law and Practices in India.
Hours
UNIT-I Banker and Customer 14

Origin of banking - Banker-Customer- The relationship between banker and
customer- Types of deposits - Accoimt opening - Know Your Customer
guidelines-Pass book - Types ofcustomers.
UNIT -II Banking System in India 14

Indigenous bankers - Commercial banks - Cooperative banks - Regional Rural
Banks - Foreign Banks - Reser\'e Bank of India - Constitution - Functions.
UNIT-III Negotiable Instruments 15

Characteristics - Types - Cheque - Material alteration - Crossing of cheque
Endorsement - Paying banker - Statutory protection to a paying banker -
Payment in due course - Holder in due course - Collecting banker - Statutory
protection to collecting banker- Duties of collecting banker.
UNIT -IV Loans and Advances 15
Secured and Unsecured advances - Principles of sound lending - Modes of
charging security — Lien — Pledge — Mortgage — Assignment -
Hypothecation - Unsecured advances - Advances against goods, titles and stock
exchange securities.
UNIT - V Service Channels 14

Alternate channels- ATM- Internet banking - Phone banking - Payment and
remittance services — Pay order — Draft- Credit card — Debit card — e-banking -
Electronic ftmd transfer - NEFT, RTGS . Allied services - Safe keeping.
Advisory services- Demat services- Anti-Money Laundering services.
Text Book
Gordan.E. and Natrajan.K.,'Banking Theory Law and Practice', Himalaya Publishing House,
New Delhi.
Reference Books
I.Indian Institute ofBanking and Finance.,'Legal aspects of Bank operations', Macmillan

India Ltd, New Delhi.
2. Indian Institute of Banking and Finance, ^Principles of Banking', Macmillan India Ltd,
New Delhi.
3. Kaptan.S.S.,' New Concepts in Banking', Sarup and Sons, New Delhi.
4. Sundharam K.P.M and Varshney P.N.,'Banking Theory Law and Practice', Sultan Chand
and Sons, New Delhi
DrD.DWan pS
Associate Protessor,
Department ol Commerce (FS),
PSG College ot Arts & Science.
14FSU04 FINANCIAL ACCOUNTING -II Semester II
Learning Objective: To understand the accounting system adopted in the Partnership Firms.
Hours
UNIT-1: Branch Accounts

Branch not keeping full System of accounting - Debtors system- Stock md
debtors system - Branches keeping full system of accounting (excluding foreign
branches)
UNIT -II: Accounting for Hire Purchase System 14

Entries in the books of hire purchaser and hire vendor-Default and repossession
Hire purchase trading account — Installment system
UNIT-III:Admission and Retiremehf oT'Partners 14

Admission of a partner - Calculation of new profit sharing ratio md
sacrificing ratio - Revaluation of assets and liabilities - Treatment of goodwill-
Adjustment of capital, retirement - Calculation of new profit sharing ratio and
gaining ratio-Revaluation of assets and liabilities treatment of goodwill -
Settlement of dues in case of retirement of partners admission cum retirement of
partners.
UNIT-IV: Death of Partners and Sale of Partnership Firms 15

Death of partners - Mode of payment - Ascertainment of deceased partner share of
profits- Joint life policy -Sale of partnership firm to a company.
UNIT-V: Dissolution 1^
Dissolution - Simple dissolution - Insolvency of one or more partners -
Decision in Gamer Vs Murray - Insolvency of All partners - piecemeal
distribution -Proportionate capital method - Maximum loss method
Distribution of Marks: 80% Problems and 20%Theory
Text Book
Jain S.P. and Narang K.L.,'Advanced Accountancy' Volume I,Kalyani Publishers, New Delhi
1^6^61*6006 ^ôoks
1. GuptaRX. and Gupta V.K,'Financial Accounting', Sultan Chand and Sons, New Delhi.
2. GuptaR.L. and RadhasamyM,'Advanced Accountancy', Sultan Chand and Sons,New
Delhi.
3. lyengar S.P,' Advanced Accountancy Sultan Chand and Sons, New Delhi.
4. Reddy T.S. and Murthy A.,'Financial Accounting', Margham Publications, Chennai
5. Tulsian P. C.'Financial Accounting ',Tata McGraw-Hill Publishing Company
Limited, New Delhi.
Or:b.DEVARAJAN
Deoartment ot Commerce (rb),
PSG College ot Arts & Science,
CoimbatorR-14.
14FSU05 PRINCIPLES OF MANAGEMENT Semester II
Learning objective: To leam the Principles and Practices of Management
Hours
UNIT-1: Introduction to Management 14
Management - Definition - Meaning - Management is a Science or Art -
Theories of management — Henry Fayol, F.W.Taylor - Principles of
management - Administration Vs Management - Levels of management
managerial skills.
UNIT-II: Planning 14
Planning - Definition-Features-Process-Importance- Types-forecasting
Planning premises - MBO - Meaning - Characteristics - Advantages -
Limitations - Decision making.
UNIT- III: Organization 14

Nature and importance of organization - Theories of organization -
Organization process - Principles of organization -Types of organization
Autiiority and responsibility - Centralization - Decentralization -
Departmentation.
UNIT- IV :Staffing and Leadership 15

Staffing - Meaning - Significance - Elements of staffing process- Recruitment -
Selection - Training - Appraisal - Promotion - Leadership - Need for leadership
- Qualities ofa leader- Types ofleadership.
UNIT- V : Motivation, Co-ordination and Controlling 15

Motivation - Theories of motivation - Maslow's Theory and Herzberg Theory
Types of motivation - Co-ordination - Control - Nature - Process of control.
Characteristics of ideal control system - Control techniques.
Text Book
Dinkar Pagare , Trinciples of Management % Sultan Chand and Sons,New Delhi.
Reference Books
1. Gupta C.B.,'Business Management', Sultan Chand and Sons,New Delhi.
2. Gupta R.N.,'Principles of Management S.Chand andCompany Ltd,New Delhi.
3 Moshal B.S.,'Management Theory and Practice', Galgotia Publishing Company,New
Delhi.
4. Weihrich, Koontz and Aryasri .A,'Principles of Management Tata McGraw Hill
Publishing Co. Ltd., New Delhi.
Associate Professor,
Deoartment of Commerce (Fb),
PSG College of Arts & Science,
Coingaiom -14.
14FSU06 PRACTICE WORKSHOP-1 Semester II
Exercises have been developed on the practical aspects of business and the same have
been taught to the students in the Practice Workshop classes. Examination is conducted for three
hours at the end of the second semester and marks are awarded.
Df.D.DEVARAJAN
Department
PSG College o1 Arts & Science,
Coimbatore -14.
14FSU08 COST ACCOUNTING Semester III
Learning Objective: To leam the concepts of Cost ascertainment.

Hours
UNIT-I: Introduction 12
Cost Accounting - Meaning, scope and objectives - Cost concepts and
classifications - Cost unit - Cost centre - Financial accounting and Cost
accoimting - Advantages- Limitations - Methods of costing -Elements of cost
- Cost statement.
UNIT-II: Material Control 15

Material control - Meaning - Need - Techniques of material control -Purchase
and inventory control of material - Methods of valuing material issues - FIFO
- LIFO - Simple average - Weighted average
UNIT-III: Accounting for Labour Cost and Over heads 15

Labour - Computation of labour cost- Accounting for overtime - Idle time and
labour turnover - Good wage system - Methods of remuneration - Time Rate -
Piece rate- Incentive schemes - Overheads allocation - Apportionment and
absorption - Machine hour rate.
UNIT-IV: Methods of Costing,Cost Reports and Cost Audk 15

Operating costing - Unit costing - Job and contract costing - Cost reports.
Cost audit.
UNIT-V:Process Costing and Reconciliation of Cost and Financial 15

Accounts.
Process costing -Normal loss - Abnormal loss - Abnormal gain - Inter process
profit - Accounting of by products and joint products - Reconciliation of cost
and financial ACCOUNTS.
Distribution of Marks: Problem 80% and Theory 20%

Text Book
1 Jain S.P and Narang K.L.,' Cost Accounting', Kalyani Publishers, New Delhi.
Reference Books
1. Pillai R.S.N and Bagavathi. V.,'Cost Accounting', Sultan Chand and Sons,New Delhi.
2. lyengar .S.P.,'Cost Accounting', Sultan Chand and Sons, New Delhi.
3. Maheswari.S.N.,'Cost and Management Accounting', Sultan Chand and Sons,
New Delhi.
4. Prabhu dev.,'Cost accounting', Himalaya Publishing House, Mumbai.
Drb.DÂRAJAN M.Com.. PGDPM (NIPM)"

PGDCA.. M.Phi!.. Ph.D.,
Department of Commerce (FS),
PSG C'."-"-" "t Art? A Sr'-nce,
Cot - * Ut-.
14FSU09 INDIAN FINANCIAL MARKETS Semester III
Learning Objective: To provide knowledge on Indian Financial Markets.

Hours
UNIT-1: The Financial System in India 12
Indian financial system - Financial concepts - Financial assets -Financial
intermediaries - Financial markets - Role - Functions - Financial rates of returns -
Financial instruments - Development of financial system in India - Legislative
support - Financial system and economic development -Weakness of Indian
financial system.
UNIT- II: Capital Market and Foreign Exchange Market 12

Capital market - Characteristics - Functions - Evolution and growth - Constituents
of Indian capital market- Factors responsibility for structural transformation -
Regulation of capital markets - SEBI Act 1992 - Securities Contract and Regulations
Act 1956 - Companies Act 1956 - Recent initiatives in Indian capital market -
Problems faced by Indian capital market - Foreign exchange market - Features -
Participants - Purpose of transacting - Settlement of transactions-SWIFT - CHIPS.
UNIT- III: Money Market 12

Definition - Objectives - Features of a developed money market -Composition of
money market - Call money market - Operations -Transaction and participants -
Advantages - Draw backs - Commercial bill market - Definition - Types of bills -
Operations in bill market- Importance - Drawbacks - Treasury bill market - Type of
Treasury bills - Operations and participants - Importance - Defects - Commercial
papers - Certificate of deposit - Inter bank participant certificate - REPO Instruments
- Recent development in Indian money market.
lÎT-IV:Government Securities Market 12
Government securities - Meaning - Features - Instruments - Mode of issues - Sale
of government securities - Market players - Role of government securities market -
Advantages for buyers - Government securities and risk -Secondary market -
Negotiated dealing system - Whole sale debt mai'ket - Settlement of trade - Retailing
of government secmities - Clearing and settlement.
UNIT- V:Corporate Debt Market 12
Corporate debt instruments - Bonds - Debentures - Secured premium notes -
Participants - Issuer - Investors - Credit rating agencies - Regulatory bodies -
Advantages of debt market to the investors - Benefits to financial system - Risk of
debt securities - Issue of debenture and bonds - Private placement - Public offers -
Problems in corporate debt market - Selection criteria for investment.
Text Book
GordomE and Natarajan.K,'Financial Markets and Services', Himalaya Publishing House, New
Delhi.
Reference Books
1. Punithavathy Pandian,'Financial Services and Markets', Vikas Publishing House Pvt. Ltd, New Del
2. Jeevanandam.C,'Foreign Exchange and Risk Management', Sultan Chand and Sons,New Delhi.
3. Gupta N.K,'Financial Markets, Institutions and Services', Ane Books Pvt.Ltd, New Delhi.
4. Khan.M.Y.,' Indian Financial System', Tata Mc Graw Hill Publishing Co. Ltd. New Delhi.
Department oi Commerce(M.
PSG Co'.'pce ol Arts & bcience,
CoimOsUie - N-
14FSU10 INCOME TAX Semester - Hi
Learning Objective: To enable the students to acquire practical knowledge in

Income Tax.
Hours
UNIT-I: Introduction to Income Tax
Income tax Act 1961 - Definitions- Agricultural income, assessee, person,income,
gross total income, assessment year, previous year capital and revenue - Capital and
revenue receipts, capital and revenue expenses- Basis of charge - Resident-
Ordinary Resident, Not Ordinarily Resident- Non Resident - Incidence of taxation -
Exempted incomes.
1UNIT-II: Salary and House Property
Different heads of income - Salaries- allowances, perquisites. Profit in lieu of 15
salary- Income from house property - Annual value, determination of annual value
in different situations, deduction u/s 24.
UNIT-III: Business Income and Capital Gain
Profit and gains of business or profession - Admissible deductions, Deduction u/s
36, General deductions, expenses expressly disallowed depreciation - Capital gains
- Short term capital gains, Long term capital gains - Exempted capital gains - Tax
on capital gains.
UNIT IV: Income from Other Sources and Gross Total Income Income from
Other Sources - Income u/s 56(1), Income u/s 56(2), Expenses u/s 57 - Set off and
Carry Forward losses - Aggregation ofincome - Deductions under Section 80.
UNIT V: Tax Administration

Income Tax Authorities - CBDT - Powers - Assessing Officer-Powers Provisions
Relating to Search And Seizure, Procedure for Assessment Self Assessment - Best 15
Judgment Assessment.
Distribution of Marks: Problem 60% and Theory 40%

Text Book
Gaur.V.P and Narang D.B.,'Income Tax Law and Practice', Kalyani Publishers, New
Delhi.
Reference Books
1. Dinkar Pagare,'Law and Practice ofIncome Tax*, Sultan Chand and Sons, New Delhi
2 Dr.Mehrotra H.C,'Income Tax Law and Accounts', SahityaBhawan Publications,
Agra.
br.b.DÂRAJAN M.Com., pgdpm (niPM)

Departrrent oi Commerce (FS),
PSG College of Arts & Sc.cnce,
Coimbatore-14.
14FSU11 COMPUTER PRACTICAL Semester - III
(MS-WORD,EXCEL,POWER POINT,ACCESS,FRONT PAGE & SPSS PACKAGE)
(Computer Application)
Learning Objective: To provide working knowledge in Office Automation tools & SPSS
package.
MS WORD
1. a) Create a chart showing the different elements of Indian Financial system
b)Draft a chairman speech ofa company.
[Format - Font-Paragraph - Bullet- Border and shading -Page setup - Header
and footer - Insert - Comment - Hyperlink - Bookmark-Page Break -Page
Number - Tools- Auto text.]
2. a) Draft a share allotment letter to the share applicants.
[Mail Merge - Mailing Labels]
b)Draft a letter to the shareholder for Annual General Meeting.
[Mail merge - Mailing Labels]
3. Prepare your curriculum vitae and perform templates/wizards in MS Word
MS EXCEL
4. Prepare a worksheet using minimum two Finance functions.
5. a)Draw a graph to illustrate your class performance.
b)Use IF function to assign letter grade to numbers referred by the name average
score for the marks scored by the students .
6. Prepare Final accounts ofa banking company in the new format using MS Excel
7. Prepare an Excel sheet and apply the following statistical functions to analyze the
data Mean, Median, Mode and Standard Deviation..
MS POWER POINT
8. Create contents of a sample research Report on your area of specialization.
9. Create a slide show of various activities of your Department Association.
10. Create a slideshow presentation for the advertisement ofa company's product.
MS ACCESS
11. Prepare a pay roll for employee's data base of an organization with the following details
Employee Id, Name, Date of birth. Department and designation, Basic pay, DA,HRA,CCA
and Other deductions.
12. Create a database of major MNC's in India and their business using Access.
13. Prepare a cash budget by using Wizard.
14. Ga±er price quantity description for five products and enter in access table and create an
invoice in Form design view.
MS FRONT PAGE
15. Create a web page for a Financial Institution.
16. Create a web site for an Industrial Development Bank.
SPSS PACKAGE
17. Computation of basic statistics(Mean,Median ..,)
18. Computation of correlation matrix
19. Finding Regression equation.
20. Testing the significance of Mean (T-test)
kd.oe»wa» »s;s:r,ff
PSG College ol Arts & Sc...nee.
Coimbatore ■ 14.
14FSU12 BUSINESS COMMUNICATION Semester - III
(Allied-COM)
Learning Objective: To develop the Business Communication Skills
Hours
UNIT-I: Introduction 14
Communication - Meaning - Objectives - Process - Importance - Types -
Problems of communication - Characteristics of good communication system.
UNIT- II: Oral and Written Communication 15

Verbal communication — Forms — Group discussion - Interview methods -
Public speaking - Non-verbal - Written communication - Business letter -
Needs and functions of a business letter - Effectiveness and lay-out of
business letter.
UNIT- III: Internal Communicatioir 14

Office orders - Memo - Proposal - Solicited, Unsolicited - Report wTiting -
Importance — Types of report - Circulai's — Agenda — Resolution — Minutes.
UNIT- IV:External Communication 14

Enquiries - Offers - Quotation - Circular letter - Sales letter - Complaints
And adjustments- Bank And insurance correspondence
UNIT- V:Channels of Communication 15

Tele and Video conferencing - Telephone - Pager -Mobile phone - FAX -
Voice mail - e-mail - Advantages - Role of computers in management -
Real-time processing - On-line file enquiry system - DBMS - Graphics -
Distributed data processing.
Text Book:
Rajendra Pal and Korlahalli J.S., 'Essentials of Communication', Sultan Chand and Sons, New
Delhi.
Reference Books:
1. Gartsida L,'Modem Business Correspondence', MacDonald and Evans, London.
2. Raymond V. Lesikar, 'Basic Business Communication', Tata McGraw Hill Public Company
Ltd, New Delhi.
3. Sehgal M.K. and Vandana Khalar Pal,'Business Communication',Excel Books,New Delhi.
4. Dinkar Pagare,'Principles of Management', Sultan Chand and Sons, New Delhi.
Dr b DEVARAJAN PGDCA..
M.Com., PGDPM (NiPM)
M.Phil., Ph.D..
Coimbatore • 14.
14FSU13 CORPORATE ACCOUNTING -1 Semester - IV
Learning objective: To leam the Principles and Practices of Company Accounts

Hours
UNIT I:Issue of Shares

Issue of securities - Equity shares - Preference shares - Debentures accounting
Entries - Over subscription - Pro-rata allotment - Issue at premium and at
discount
UNIT II :Redemption of Shares 15
Redemption of preference shares and debentures - Redemption at par and
premium - Sources of redemption - Capital redemption reserve - Issue of bonus
shares - Profit prior to incorporation
UNIT III: Final Accounts of Companies 15

Company final Accounts - Profit and loss account - Balance sheet - Calculation
of managerial remuneration.
UNIT IV: Valuation of Goodwill and Shares 15

Valuation of shares and goodwill - Valuation of goodwill - Average profit
method - Super profit method - Capitalization method - Valuation of shares Net
asset method — Yield method — Fair value method - Liquidation of companies —
Statement of affairs- Liquidator's Final statement of account.
UNIT V : Double Account System 12
Double accounts system - Accounts of electric companies - Revenue, net
revenue of accounts - Receipts and expenditure of capital accounts general
balance sheet - Replacement of an asset - Accounting for human resources
(theory only)
Distribution of Marks: Problem — 80% and Theory — 20%
Text Book
1. Jain SP and Narang KL,'Advanced Accountancy' Volume II, Kalyani Publications, New
Delhi.
Reference Books
1. Gupta R.L and Radhasamy,'Advanced Accountancy', Sultan Chand and Sons,New Delhi.
2. lyengar.S.P,'Advanced Accountancy', Sultan Chand and Sons, New Delhi.
3. Ganeson.S and Kalavathi S.R,'Corporate Accounting', Thirumalai Publications.
4. Reddy.T.S and Murthy.A ,'Corporate Accounting', Margham Publications, New Delhi.
DrD.DEVARWAN
Department 01 Commerce (FS).
pSG Cc'lnQS o\ Arts & Science,
Oni- nr.;-'" - 1'S
14FSU14 BUSINESS LAW Semester-IV
Learning objective: To understand the Business Laws and Concepts.

Hours
UNIT-I: Introduction
Law - Meaning - Sources - Contract - Definition -Essential elements - Types - Offer
and acceptance - Legal rules - Communication of offer, acceptance and revocation -
Modes of revocation of an offer - Consideration - Legal rules as to consideration -
Contract without consideration - Stranger to a contract - Free consent - Coercion -
Undue influence - Misrepresentation - Fraud - Mistake.
UNIT-II: Law Relating To Agreements 12

Legality of object - Unlawful and illegal agreements - Effects of illegality wagering
agreements — Agreements opposed to public policy — Performance of contracts —
Discharge ofcontracts- Quasi contracts- Remedies for breach ofcontract.
UNIT-III: Bailment And Pledge 12
Bailment and pledge - Meaning - Rights and duties of the bailor and bailee - Pledger
and pledgee - Law of agency - Creation of agency - Classification of agents - Rights
and duties of principal and agent — Delegation of authority - Relations of principal with
third parties-Personal liability of agent- Termination of agency.
UNIT-IV: Sale of Goods Act 12

Contract of sale - Agreements to sell and sale - Essentials of contract of sale -
Conditions and warranties - Caveat emptor - Exceptions - Transfer of property -
Performance ofthe contract of sale - Sale by non-owners - Unpaid sellers rights against
goods and the buyer personally.
UNIT-V: Cyber Law 12

The Information Technology Act 2000 - Object of the act - Definitions - Electronic
form - Electronic record - Private and public key - Digital signature - Certifying
authority - Electronic contracts - Public key infrastructure - Procedural aspects of the
PKI - Cyber regulations - Appellate tribunal - Information technology offences -
Confiscation.
Text Book
1. KapoorN.D.,'Elements of Mercantile Law', Sultan Chand and sons, New Delhi.
2. Nandan Kamath.,'Guide to Information Technology Act', Universal Law Publishers.
Reference Books
1. Kapoor N.D,'Business Law', Sultan Chand and Sons, New Delhi.
2. Shukla M.C,'A Manual of Mercantile Law', Sultan Chand and Sons, New Delhi.
3. Dr.Sreenivasan M.R,'Commercial and Industrial Law', Margham Publications.
4. Tulsian P.C,'Business Law', Tata McGraw - Hill Publishing Co. Ltd., New Delhi.
Dr.D.DEVARAJAN M.Com.. PGDPM (NIPM)

Associate Professor, Ph.D.,
Department of Commerce (PS)
PSG College of Arts & Science'
Coimbatore-14.
14FSU15 PRIMARY MARKET AND SECONDARY MARKET Semester IV
Learning Objective: To give a Comprehensive Understanding of the Primary and Secondary

Markets Functioning in India.
Hours
UNIT-1: New Issue Market

Services of new issue market - Methods of new issue - Right issue - Bonus issue -
Private placement - Preferential allotment - Public issue - ASBA - Eligibility of
investors - Process - IPO grading - Book building process - Allocation in net offer
to public - Employees stock option scheme - Procedure for issue of securities by a
limited company - SEBI guidelines - Eligibility norms - Pricing of issues -
Promoters contribution and lock-in requirement.
UNIT- II: Capital Market Instruments and Intermediaries 12

Equity shares - Preference shares - Warrants - Debentures and bonds - Hedge funds
- Gold ETFS - Indian depository receipt - Global depository receipt -American
depository receipt - Primary market intermediaries - Lead managers -Registers to an
issue - Underwriters - Bankers to an issue - Role and responsibility.
UNIT- 111: Securities Exchange Board ofIndia and Stock Exchange. 12

Securities exchange board of India - Objectives — Powers - Stock exchange —
Definition - Features ~ Functions - Difference between stock exchange and
commodity exchange - Regulation of stock exchanges in India - BSE - NSE -
Listing of securities - Legal provisions - Benefits.
UNIT- IV:Depository System and Trading in Secondary Market. 12

Depository system - Meaning - Objectives - Depository process in India -Benefits -
Opening of a demat account - Trading of securities in secondary market - Online
trading - Margin trading - Open offer - Intermediaries in secondary market - Stock
brokers and sub brokers - Portfolio managers -Custodians - Share transfer agents -
Investors - Speculators.
UNIT- V:Clearing and Settlement,Investor Protection. 12

Clearing and settlement procedure (Specific to BSE and NSE)- National securities
clearing corporation limited - Stock market index - Meaning -Features -
Importance - BSE sensex - SandPCNX nifty - SandPCNX defty - CNX nifty junior -
Investors grievances and protection - Rights and responsibilities of investors
Common grievances of investors - Role of SEBI,BSE and NSE.
Text Book
Dr.Gurusamy.S, ^Capital Markets', Tata Mc.Graw Hill Education Pvt.Ltd, New Delhi.
Reference Books
1. Agarwal and Krishna Kumar,'New Issue Market Operations in India', Kamshka Publishers
Distributors, New Delhi.
2. Dr. Avadhani.V.A,'Indian Capital Market', Himalaya Publishing House,New Delhi.
3. Rajesh Chakraberti, Sankar De,'Capital Markets in India', Sage Publications New Delhi.
4. Deepak and Pante.R,'Capital Market in India', New Century Publications, New Delhi.
Dr.D DEVARAJAN M.Com., P6DPM (NiPM)

PGDCA., M.Phil., Ph.D.,
PSGCo'leqe of .Arts & Science,
Cniinudir/i'; -14.
14FSU16 INDIRECT TAXES Semester-IV
Learning Objective: To impart the basic knowledge about Indirect taxes in India.
UNIT I: Introduction 12
Constitutional back ground oftaxes- Types oftaxes- Direct and indirect taxes -
Indirect taxation - Nature - Advantages - Disadvantages - Excise, sales,
customs and service taxes - Contribution to state exchequer - Tax planning in
indirect taxes — Tax evasion — Tax avoidance — Causes and consequences — Tax
planning under CEA,CST and Customs Act.
UNIT II: Central Excise Act 12
The Central Excise Law - Definitions - Goods - Excisable goods - manufacture
classification - Valuation - CENVAT basic procedures - Export - SSI - Job
work assessment — Demands — Refund - Exemptions - Central excise audit and
special audit under section 14A and 14 AA of Central Excise Act - Impact oftax
on WTO - Anti dumping processing - Tariff authorities.
UNIT III: Value Added Tax 12
Value Added Tax - Objectives - Features of VAT - Types - Importance -
Difficulties - Implementation of VAT in Tamil Nadu - Credit of duty - Eligible
inputs - Document required - Forms - Treatment of stock and branch transfer
under state VAT acts, Filing and return under State VAT acts- Accounting and
Auditing VAT.
UNIT IV: Customs Act 12
Basic Concepts of Customs Law - Types of customs duties, antidumping duty,
safe guard duty- valuation - Customs procedures, import and export procedures.
Baggage - Exemptions - Warehousing, Project import and re import - penalties
and offences - Export Promotion Schemes- Duty Drawback - Special economic
zone.
UNIT V: Service tax 12

Introduction, Nature of service Tax- Service provider and service receiver-
Registration procedure - Records to be maintained- Classification of taxable
services - Exemptions and abatements - Payment of service tax, return - Export
and import of services.
Text Book
BaIachandran.V,'Indirect taxation'. Sultan Chand and Sons,New Delhi
Reference Books:
1. DateyV.S,'Indirect Taxes Law and Practice', Taxmann Publications, New Delhi.
2. Dinkar Pagare,'Indirect Taxation', Sultan Chand and Sons, New Delhi
DrO.DEVARAJAN M.Com., PGDPM (NIPM)

PGDCA., M.Phil.. Ph.D..
Department Of Commerce (FS),
PSG College of Arts & Science.
Coimbatore -14.
14FSU17 PRACTICE WORKSHOP-II Semester IV
been taught to the students in the Practice Workshop classes. Examination is conducted for three
hours at the end of the fourth semester and marks are avearded.

CQimbafore - vf
14FSU18 FUlVDAMENTALS OF e-COMMERCE Semester-IV
and m-COMMERCE
(Allied - COM)
Learning objective: To impart the knowledge on e-Commerce and m-Commerce.
Hours
UNIT -I: Introduction 14
Electronic commerce - Definition - Force fueling e-commerce - e-commerce
frame work - Anatomy of e-commerce application - Types of e-commerce -
Inter organization, Intra organizational and Consumer to e-commerce.
14
UNIT -II: Network Security
Network security - Client - Server network security - Firewall and its type -
Transaction security - Data and message security - Challenge response system -
Encryption and its types.
14
UNIT -III: Electronic Data Interchange
Electronic data interchange - EDI application in business - Internet - Intemet
Service Provider (ISP) -Intemet topology (Concepts Only) -Interactive
marketing process on the intemet.
UNIT-IV:Mobile Commerce 15
Mobile commerce -Introduction -Objectives -Factors for successfulness of
m-commerce - Limitation -Mobile banking - Managerial issues- Tmst issues.
UNIT - V : Mobile Computing 15

Mobile computing — Functions - Emerging technologies — Bluetooth — Radio
Frequency Identification (RFID) — Wireless Broadband (WIMAX) — SMS —
Security issues in mobile computing.
Text Book
Ravi Kalakata and Whinston V.B, 'Electronic Commerce, A manager's Guide', Pearson
Education, New Delhi.
Reference Books
1. Dr. Varinder Bhatia,'e-Commerce',Khanna Book Publishing Company,New Delhi.
2. Asolee. K Talwederk and Rooper R Yavagal,'Mobile Computing', Tata McGraw- Hill
Publishing Company Limited, New Delhi.
3. Elias. M,'Electronic Commerce',Prentice Hall of India Pvt. Ltd, New Delhi.
PSG Collsge ot Arts & Sc.once,

CoimUalore -14.
14FSU20 CORPORATE ACCOUNTING -II Semester-V
Learning Objectives: To leam the accounting procedures for reconstruction of companies and
principles oftiie bank and insurance accounts
Hours
UNIT I: Amalgamation and Absorptions 15

Amalgamation and absorption - Meaning - Accounting treatment - Purchê
Consideration - Methods of calculating purchase consideration - Accounting
entries.
UNIT II: Reconstructions of Companies 1"^

Reconstruction - External and internal- Accounting treatment.
UNIT III: Accounts of Banking Companies 14

Bank accounts(New Format)-Profit And loss account- Balance sheet.
fJNIT IV: Accounts ofInsurance Companies 14

Accounts of insurance companies - Life insurance company accounts revenue
account and balance sheet - Valuation balance sheet - Accounts of fire and
marine insuiance.
UNIT V: Accounts of Holding Companies 15

Accounts of holding company — Minority interest - Cost of control/ goodwill or
capital reserve - Capital profit, revenue profit (excluding chain holding) -
Consolidated balance sheet.
Distribution of Marks: Problems— 80% and Theory — 20%

Text Book
1. Jain S.P. and Narang K.L., 'Advanced Accountancy' Volume II, Kalyani Publications,
New Delhi.
Reference Books
1. Gupta R.L. and Radhasamy M,'Advanced Accountancy', Sultan Chand and Sons,New Delhi.
2. lyengar.S.?,'Advanced Accountancy', Sultan Chand and Sons, New Delhi.
3. Ganesan.S. and Kalavathi S.R,'Corporate Accounting', Thirumalai Publications, Nagercoil.
4. Reddy T.S. and Murthy A,'Corporate Accounting', Margham Publications, Chennai.
DrDDEVARAJAN PGDCA.,
M.Com., PGDPM (NlPM)
M.PhiLPh.D..
De'^'-ment of Commerce (FS),
PSGCo!iot(S of Arts & Science,
i^batore -14.
14FSU21 COMPANY LAW Semester - V
Learning objective: To understand the various provisions of Companies Act 1956.
Hours
UNIT-I: Introduction to Company 12
Company - Definition - Characteristics - Types - Lifting of corporate veil
formation of a company - Procedure - Certificate of incorporation - Effects of
registration - Promoters - Pre-incorporation contracts - Certificate of
commencement.
UNIT-II: Company Documents 12

Memorandum of association — Contents — Alteration - Articles of association
contents - Alteration - Doctrine of ultra virus - Legal effect of memorandum
and articles - Constructive notice of memorandum and articles - Doctrine of
indoor management.
UNIT-III: Shares and Debentures 12

Prospectus - Definition - Abridged prospectus - Statement in Lieu of prospectus
- Information memorandum - Contents - Misstatement in prospectus - Issue of
shares - Types - Application and allotment of shares, share certificate, share
warrant - Transfer and transmission of shares - Buy back of shares - Debentures
- Meaning and types-Procedure for declaration of dividends.
fINIT-IV: Company Management 12
Company management- Board of directors - Managing director - Qualification,
appointment, vacation of office - Position — Powers, duties and liabilities —
Boai-d of director's meetings.
UNIT-V: Company Meetings and Limited Liability Partnership 12

General meetings - Kinds of meetings and resolutions - Procedure relating to
convening and proceedings in general meetings — Limited liability partnership-
Definition- Features - Registration - e-filing.
Text Book
Kapoor N.D,'Elements ofCompany Law', Sultan Chand and Sons, New Delhi.
References
1.Chawla R.C.and Garg K.C,'Commercial and Company Law', Kalyani Publishers, New
Delhi.
2.KapoorN.D,'Company Law and Secretarial Practice', Sultan Chand and Sons,New Delhi.
3.Ramaiya A,'Guide to the Companies Act', Wadhwa and Co,Nagpur.
Dr.D.DÂRAJAN M.Com., PGDPM (NIPMP

Associate Professor, Ph.D.,
Department ol Commerce (FS)
P . Do'Vige of Arts & Science.
Coimbatore -14.
14FSU22 FINANCIAL SERVICES Semester V
Learning objective: To provide the students the basic knowledge regarding financial
services available in India
Hours
UNIT -1: Introduction to Financial Services 12

Financial services - Concepts-Nature - Growth of financial services industry in
India - Financial services environment - Recent trends in financial sector.
UNIT -II: Mutual Funds and Venture Capital 12
Mutual funds - Concepts- Features-Structure -Types-Benefits - Mutual fund

regulations - Mutual fUnd industry in India - Venture capital - Definition -
Characteristics - Venture capital investment process - Forms of venture capital
assistance - Advantages of venture capital assistance.
UNIT -III: Merchant Banking and Factoring 12

Merchant banking-Concept -Types of merchant bankers - Functions -
Obligations and responsibilities of merchant bankers under SEBI regulations -
Merchant banking in India — Factoring — Concept - Forms of factoring -
Benefits offactoring.
UNIT -IV:Securitization and Credit Rating 12

Securitization - Concept - Definition - Need - Participants in securitization -
Benefits - Problems of securitization - Credit rating - Meaning - Features -
Credit rating symbols - Uses ofcredit rating - Problem of credit rating - Credit
rntino nopnrifC — PRTSITI. — TCRA — CARE.
UNIT - V:Other Financial Services 12

Stock broking - Stock broker and sub broker - SEBI guidelines - Functions of
stock brokers - Code of conduct for stock brokers - Contract note - Custodial
services - Definition - Custodian - Obligations and responsibilities - Stock
holding corporation of india limited - Registrars and share transfer agents.
Text Book
Dr. Shanmugam.R,'Financial Services', Wiley India Pvt. limited, New Delhi.
Reference books . .
1. Dr. Gurusamy.S,'Essentials of financial services', Tata McGraw-Hill Publishing
Company Limited,New Delhi
2. Gordon.E and Natarajan.K,'Financial Markets and Services', Himalaya Publishing
House, Mumbai.
3. Joseph Anbarasu.D ,Boominathan.B.K etal,'Financial services'. Sultan Chand and Sons,
New Delhi
4. Khan M.Y,'Indian Financial System', Tata McGraw-Hill Publishing Company
Limited, New Delhi
Dr.D.DEVARAJAN ff)
Associate (FS),
Departrnent 0 science.
PSG college otwxscio
Coimbatore -1^-
14FSU23 ENTERPRENEURSHIP Semester V
Learning objective: To provide exposure to the students about Entrepreneurship
Hours
UNIT-1:Introduction 12
Entrepreneur - Meaning - Types - Qualities - Functions -Origin of
entrepreneurship - Factors influencing entrepreneurship - Barriers to
entrepreneurship - Competing theories of entrepreneurship.
UNIT-II: Incentives and Subsidies 12

Incentives and Subsidies - Need - Problems - Schemes in operation -
Incentives for - Industries in backward areas - Rural industrial projects -
Manufacturing sector -Infrastructure sector - Agro-based industries- Taxation
benefits - Subsidy schemes - for Technology development - for skill
development and training.
jUNIT- 111: Project Formulation and Appraisal 12

Meaning of project- Objectives - identification and classification - Constraints
- Project formulation - Need - Significance and elements - Feasibility report-
Project appraisal - Concept and methods.
UNIT- IV: Small Scale Industries 12

Micro, Small and Medium units - Small scale industries policy - Registration
of small industry - Steps to be taken for starting a small industry -NEDA
Scheme - MSMED - Trade Sickness in small-scale units - Causes and
consequences - Remedies.
UNIT- V: Institutional Assistance 12

Institutional set up - Framework -Institutions assisting entrepreneurs - SIDO -
NSIC - SISI - SIPCOT - TIIC - NAYE - KVIC - TCC Institutional finance
-IFCI- ICICI-IDBI - SIDBI- Appraisal of term loans - Suitable agency for
assistance.
Text Book
Gupta C.B and Srinivasan N.P 'Entrepreneurial Developmenf, Sultan Chand and Sons, New
Delhi.
Reference Books
1. Jayashree Suresh,'Entrepreneurship Development', Margham Publications, Chennai.
2. Gupta C.B. and .Khanka S.S, 'Entrepreneurship and Small Business Management', Sultan
Chand and Sons, New Delhi.
3. Gupta C.B,'Management of Small Business', Sultan Chand and Sons, New Delhi.
4. Srivatsava R.M,'Essentials of Business Finance', Himalaya Publishing House, Mumbai.
DrDOEVARAJAN PGDCA..M.Phil.,Ph.D.,
M.Com., PGDPM (NIPM)
Coimbatcre -14.
Core Elective-I
14FSU24A FINANCIAL MANAGEMENT Semester-V
Learning objective: To understand the various concepts and techniques of Financial
Management.
Hours
UNIT-1: Introduction to Financial Management 14
Nature and scope of financial management - Objectives of financial management
- Financial decisions - Financial management process - Functional areas of
financial management - Organization offinance function.
UNIT-II: Capital Budgeting Techniques 14

Capital budgeting - Nature of capital budgeting - Importance -Capital budgeting
process - Kinds of decision - Evaluation of investment opportunities - Investment
decision tools - Time value of money - Present value of single cash flow - Present
value of an annuity - Future value of single cash flow - Future value of an annuity
- Average rate of return, payback. NPV,IRR and PI methods.
UNIT-III: Cost of Capital 14

Analysis of risk and uncertainty in capital budgeting - Capital rationing - Cost of
capital -Importance - Measurement of specific costs - Cost of debt - Cost of
preference shares - Cost of equity capital - Cost of retained earnings - Weighted
average cost of capital.
^tTNTT - IV: Capital Structure 15

Lease financing - Types of lease financing - Operating leverage - Financial
leverage - EBIT, EPS analysis - Combined leverage - Capital structure decision -
Modigilani Miller(MM)model.
UNIT- V: Working Capital Management 15

Working capital management - Nature of working capital - Determinants of
working capital - Estimation of working capital requirements - Sources of working
capital- Cash management-Inventory management-Receivables management.
Distribution of Marks:60% problems(simple problems only) and 40% theory

Text Book
Sharma.R.K and Shashi. K. Gupta., 'Financial Management', Kalyani Publishers, New Delhi.
Reference Books
1. Kuchal,'Corporation Finance', Chaitanya Publishing House, Ahamadabad.
2. Prasanna Chandra,'Financial Management',Tata McGrew -Hill Publishing Company
Limited, New Delhi.
3. Srivatsava. R.M,'Financial Management', Kalyani Publishers, New Delhi.
Dr.D.DEVARAJAN M.Com., PGDPM (NIPM)

., ^ , PGDCA., M.Phil., Ph.D.,
Associate Professor.
Coimbalore-14.
14FSU25 MANAGEMENT ACCOUNTING Semester-VI
Learning Objective: To leam the applications of accounting techniques for Management.

Hours
UNIT I :Introduction to Management Accounting 14
Management accounting - Nature and Scope - Objectives - Functions - Importance
Limitations - Management accounting and financial accounting - Management
accoimting and cost accounting - Installation of management accounting system.
UNIT II: Financial Statements 14

Financial statement analysis - Types of financial analysis - Techniques comparative
financial statements - Common size statements - Ratio analysis significance -
Limitations- Liquidity, solvency, activity and profitability ratios
UNIT III: Funds Flow and Cash Flow Statements 15

Fund flow statement - Concepts - Importance and limitations - Preparation of ftmd flow
statement- Schedule of changes in working capital - Statement of sources and application
of funds - Cash flow statement- Uses, significance and limitations - Preparation of cash
flow statement(new format).
€JNIT IV: Budgetary Controb 14

Budgetary control - Meaning - Objectives - Requisites for a successful budgetary control
system - Fixed and flexible budget- Functional budgets.
UNIT V: Marginal Costing and Standard Costing 15

Marginal costing - Meaning - Characteristics - Contribution - PA^ ratio - Break even
analysis - Margin of safety- Application of marginal costing - Standard costing -
Meaning - Steps involved in standard costing - Variance analysis- Material, labour.
Distribution of Marks: Theory 20% and Problem 80%.
Textbooks
1. Sharma.R.K and S.K. Gupta.,'Management Accounting', Kalyani Publishers, New Delhi.
Reference Books
1. Pillai .R.S.N. and Bagavathi, 'Management Accounting', Sultan Chand and Sons,
NewDelhi
2. Jain.S.P and K.L. Narang,'Elements of Management Accounting', Kalyani Publishers,
NewDelhi.
3. Maheswari S.N, 'Principles of Management Accounting', Sultan Chand and Sons, New
Delhi.
4. Khan M.Y. and Jain P.K, 'Management Accounting', Tata McGraw - Hill Publishing
Company,New Delhi.

Associale Professor/'^^^^''
Department or Commerce (FS),
PSG Coliegs of Arts & Science,
Coimb£io''e -14.
14FSU26 COMPUTERIZED ACCOUNTING(TALLY) Semester - VI
Learning objective: To provide working knowledge in accounts using Tally software.
1. Fundamentals: Company creation - Name, address, e-mail. Income Tax, Local sales Tax
and Inter-state sales tax numbers - Currency symbol - Maintaining accounts - Selection,
closure and alteration ofcompany.
2. Chart of Accounts: Group of accounts - Pre-defined group - Primary group, Sub-group -

Creating primary group, alteration and deletion of groups.
3. Ledgers - Creation - Single ledger. Multiple ledger - Addition, alteration and deletion of
ledger.
4. Inventory Accounting: Creation of stock item, multiple stock group, multiple stock
category - Units of measures.
5. iHtounting Types - Contra. Payment. Receipt, Journal, Sales Voucher,

Credit note. Debit note, Purchase Voucher.
6. Inventory Report- Types - Inventory statutory report - Stock summary - MIS Report -
Stock item - Stock group summary -Stock transfer register.
7. Statement of Accounts - Balance sheet. Profit and loss account. Trial balance. Sales
register. Purchase register. Cash book. Bank book and ledgers.
8. Bank Reconciliation Statement: Bank data entry. List of reconciled entries.
9. Preparation of Ratio Analysis.
10. Calculation of Interest: Interest receivable. Interest payable - Ledger- Group.
Dr.D.DEVARAJAN M.Com., PGDPM (NlPM)"

. ^ , PGDCA., M.Phil., Ph.D..
Dcpr^rtment Oi Commerce (FS),
PC-'. C-.'hge of Arts & Science,
- 14.
14FSU27 FINANCIAL DERIVATIVES Semester VI
Learning Objective: To give an understanding about the basics of financial derivatives.

Hours
UNIT- I: Introduction to Derivatives 15
Derivatives - Meaning - Functions - Types - Evolution of derivatives -
Participants in derivative market - Derivatives trading in India - Significance of
derivatives - Risks associated with derivatives - Forward contracts —Meaning -
Advantages and disadvantages - Currency forwards - Meaning -Exchange rate
- Quotations - Foreign exchange risk - Hedging offoreign exchange risk.
UNIT-II: Futures 15
Futures - Meaning - Features - Futures Vs forwards - Uses of futures - Pricing
of futures - Basic concepts - Currency futures - Meaning - Uses of currency
futures - Stock futures - Introduction - Operators - Uses - Index futures -
Trading in India - Futures - Uses of index futures - Interest rate futures - Short
term and long term interest rate futures.
%mT'HI: Stock Options 14

Stock options - Meaning - Types - Trading in call options - Close out of options
- Speculative profits from option trading - Currency option - Exchange traded
Vs. OTC option - Financial swaps - Interest rate swaps -Cim-ency swaps.
UNIT -IV :Trading, Clearing and Settlement System 14

Trading mechanism - Classifications of orders - Rules - Selection of equity
stock and index for trading - Tracking current information on futures and
options - Clearing and settlement mechanism - Clearing members - Eligibility
norms and their role.
UNIT-V : Investor Protection Services 14

Risk of the investors - KYC - Documents relating to trade in derivative
contracts by the investors - Investor grievances mechanism.
Text Books:
Kevin.S, 'Commodity and Financial Derivatives' PHI Learning Pvt.Ltd, New Delhi.
Reference Books:
1. Gordon.E and Natarajan.K,'Financial Markets and Services', Himalaya Publishing House,
New Delhi.
2. Gupta.S.L,' Financial Derivatives'PHI Learning Private Limited, New Delhi.
3. Parasuraman.N.P,'Fundamentals of Financial Derivatives' Fundamental Wiley India Pvt.Ltd,
New Delhi.
4. Sridar .A.N,'Futures and Options' Shroff Publishers and Distributors Pvt.Ltd, New Delhi.
DrDOEVARAJAN M.Com., PGDPM (NiPM)

■' PGDCA.. M.Phil.. Ph.D.,
p?: Coihae of Arts & Science,
:f6 -14.
14FSU28 SECURITY ANALYSIS AND PORTFOLIO Semester VI
MANAGEMENT
Hours
UNIT-I: Portfolio management and Risk 14
Portfolio management- Meaning - Phases - Evolution of portfolio management -
Risk - Meaning - Elements of risk - Systematic risk - Unsystematic risk -
Measurement of risk.
UNIT- II; Fundamental Analysis 15

Fundamental analysis - Economic analysis - Economic forecasting -
Forecasting techniques - Industry analysis - Industry life cycle- Company
analysis - Financial statements - Analysis- Assessment of risk.
UNIT-III: Portfolio Analysis 15
Portfolio analysis - Expected return and risk- Reduction of portfolio risk through
diversification - Technical analysis - Basic principles- Trends - Trend reversals-
Chart patterns - Elliot wave theory- Market indicators.
CnVIT-IV:Portfolio Construction and Selection 14

Portfolio construction- Approaches- Determination of objectives- Selection of
portfolio- Markovitz model- Sharpe index model- Capital asset pricing model.
UNIT-V: Portfolio Revision and Evaluation 14

Portfolio revision - Meaning - Need - Constraints- Formula plans - Evaluation -
Meaning - Need - Evaluation perspective - Differential return.
Learning Objective: To provide conceptual understanding towards technical aspects ofsecurity
portfolio including portfolio analysis.
Text Book
Kevin S,'Security Analysis and Portfolio management', Prentice Hall of India Pvt Limited, New
Delhi
Reference Books
1. Bhalla V K, 'Investment Management Security Analysis and Portfolio management',
Sultan Chand and Sons Limited, New Delhi
2. Avadhani V A , 'Security Analysis and Portfolio management', Himalaya Publishing
House, Mumbai
3. Barua, Samir K, Varma J R, Ragunathan V 'Portfolio management', Tata Mc Graw Hill,
New Delhi
4. Francis J C,'Investments Analysis and management', Tata Mc Graw Hill, New Delhi
5. Fischer, Donald E and Ronald J Jordan, 'Security Analysis and Portfolio Management',
Prentice Hall of India Pvt Limited, New Delhi
PSG College ot Arts & Science,

Coimbatore -14.
14FSU29 PRACTICE WORKSHOP- HI Semester -VI
been taught to tlie students in the Practice Workshop classes. Examination is conducted for three
hours at the end of the sixth semester and marks are awarded.
otbiEWuAB «S:S3',ff
PSG college otMts& science,
Co;n->bciQie -14.
Core Elective II
14FSU31A MARKETING OF FINANCIAL SERVICES Semester-VI
Learning Objectives: To Leam the Principles and Practices in Marketing of Financial Services
Hours
UNIT-I: Introduction to Financial Service Marketing and Marketings 14

Environment
Financial services - Concept - Distinctive characteristics - Analyzing tlnancia!
services marketing environment-Macro environment-Market environment-The
Internal environment-Developing a strategic marketing plan for financial services.
UNIT-II: Financial Services Consumer, Market Segmentation and Positioning, 14
Financial Services Marketing Mix.
Consumer choice in financial services-Consumer buying behavior in financial
services-Industry responses-Segmentation targeting and positioning-Introduction-
Benefits-Bases of segmentation-Targeting strategies-Positioning of financial services
-Customer acquisition strategies and financial services marketing mix-Role of
financial services marketing mix.
UNIT-III: Financial Service Product Policies and Promotion 14
Concept of financial service product-Influences on product management-Managing
existing product lines-Product Attributes-Product modification/product development-
New product development-Promotion of financial products-Planning a promotional
campaign-Forms of promotion-Advertising-Personal selling-Public relations and
sales promotion.
UNIT-IV: Financial Service Product Pricing and Distribution. 15
The Role and characteristics of price-The challenges of pricing financial services-
Methods for determining price-Price differentiation and discrimination-Price
determination-Distribution of financial service products- Features-Methods and
models-Distribution channels.
UNIT-V: Customer Development and Retention 15
Customer relationship management strategies-Need-Acquiring and retaining the right
customers-Customer relationship chain-Customer retaining strategies-Customer
relationship chain-Lifetime customer value- Relationship marketing- CRM in
practice.
Text Book
Christine T. Ennew and Nigel Waite,'Financial Services Marketing - An International Guide to
Principles and Practice', Reed Elsevier India Private Limited New Delhi.
Reference Books
1. Eveln Enrlich Louis A. Duke Fanelli,'The Financial Services Marketing', Jai Co Publishing
House, Mumbai.
2. Indian Institute of Banking and Finance, 'Managing and Marketing of Financial Services',
Taxmann Publication Pvt.Ltd, New Delhi.
3. Mary Ann Pezzullo,'Marketing Financial Services', Macmillan India Ltd New Delhi.
"Orb DEVARAJAN M.Com., PGDPM (NIPM)

PGDCA.. M.Phil., Ph.D.,
Coimbatore-14,
PROJECT MANAGEMENT
with the Semester

VI
Learningobjective: Tofamiliarize
14FSU3IB
thestudents Management Techniques
Hours
Preliminary ofProject
Review
and scope of
Objectives
Concept of project
UNIT-I: a
Project
Introduction life
Project cycle - Project identification and
characteristics Generation and 14
jects-Project Feasibility study
preparation
formulation -Project
ideas.
screening of project
UNIT-II:Project planning process Application

of
Managing the planning
Process of projectplanning Levels of plans Plant 14
PERT) for planning analysis
Network Analysis (CPM, Commercial analysis Project
- cost
lay-out- Location of
projects -
UNIT-III: Project Financing Public sector banks

funds Leasing financing
Internal generation of financial institutions
Investment 15
international
from
Debentures -Assistance Procuring funds.
Project financing package
-
institutions-
UNIT-IV: Project Implementation

- Bottlenecks project implementation
in
Stages project implementation
of Management techniques
for project 14
Guidelines for effective implementation
Tools and techniques of project
Project monitoring
-
management
management performance.
UNIT-V: Project Audit

Types of project audit cycle Computer aided project
- Audit life
software Contracts in projects
-
15
management Need for proper management
-
Project manager - Team building in project.
Text book
Prasana Chandra, "Project planning, Analysis, Selection, Implementation and Review', Tata
McGraw-Hill Publishing Co.Ltd, New Delhi.
Reference books:
1. Chudhury S, 'Project Management', TataMeGraw-Hill Publishing Co Ltd,New Delhi.
2. Harvey maylor, Project Management', Macmillian Indian Ltd,New Delhi
3.
4.
Joy P.K, "Total Project Management', Macmillian Indian Ltd,New Delhi.
Nagarajan K, "Project Management', New Age International Publishers,
New Delhi.
(NIPM)
PGDPM
Dr.D.DEVARAJAN M.Com.,
(FS)
A s s o c i a t eP r o f e s s o r ,
Commerce
Science,
of &
Department Arts
of
College
Coimbatore 14.
PSG
FSU 12
Course Code 18FSU01

Title FINANCIAL ACCOUNTING-I
I B.Com (FS) Semester I

Class
Course The Course aims to

Objectives • Build knowledge on the preparation ofFinal accounts ofa sole trading concern.
• Identify and rectify the errors and to provide adequate knowledge to prepare Bank
Reconciliation Statement.
• Develop the knowledge to deal with Account Current, Average due date and Bills of
Exchange.
• Familiarize the accounting treatment related to Consignment and Joint Venture.
• Impart knowledge on depreciation and royalty accounts.
No. of
UNIT Content Hours
Introduction and Final Accountv*

14
I Final Accounts of Sole Trading Concern - Trading and Profit and Loss Account - Balance
Sheet - Opening and Closing Entries - Adjustment Entries.
Rectification of Errors and Bank Reconciliation Statement

14
II Rectification of Errors - Types of Errors - Suspense Account - Bank Reconciliation
Statement- Meaning-Need -Preparation ofBank Reconciliation Statement.
Account Current, Average Due Date and Bill of Exchange

14
III Account Current - Average Due Date - Bill of Exchange - Accounting Entries in the
Books of Drawer and Acceptor ■ Renewal and Retiring of a Bill- Accommodation Bill.
Accounting for Consignment and Joint ventures
IV Accounting for Consignments — Stock Valuation — Normal and Abnormal Losses — Joint 15
Venture Accounts -Own Books-Separate Set of Books- Memorandum - Joint Venture

Depreciation and Royalty Accounts
Depreciation - Methods of Depreciation (Theoiy)- Straight Line Method - Dimimshmg 15
V Balance Method - Sinking Fund Method - Annuity Method - Insurance Policy Method -
Change in Method of Depreciation Account - Provision for Depreciation Account -
Rnvalfv Accountsflncluding Sub Lease)
References Text Book . ,, .
1. Jain S.P. and Narang K.L, "Advanced Accountancy" 12 Ed., Volume I,Kalyani
Publishers, New Delhi, 2014
Reference Books a , ^ ^ «
1. Gupta R.L.andRadhasamy,"Advanced Accountancy",5 Ed., Sultan Chand and Sons
,New Delhi, 2012.
2. lyengar S.P,"Advanced Accountancy" 2" Ed., Sultan Chand and Sons,New Delhi.
Course On completion of the course,students will be able to
Outcomes COl: Prepare Final accounts of a Sole trading concern.
C02: Identify the errors to rectify them and also reconcile bank and cash statements.
C03: Apply the various techniques while preparing Account Current, Average due date and to
prepare accounts for bills ofexchange.
C04; Compile the accounting information for Consignment and Joint venture transactions.
COS* Prepare royalty account and depreciation account.
Dr.D.DEVARAJAN M.Com., PGDPM (NlPMf

. „, PGDCA.. M.Phil., Ph.D.,
Coimbatore -14.
FSU 13
Course Code 18FSU02

Title principles of management
Semester
Class I B.Com (FS)
Course
Objectives concepts,functions and different schools of management thought.
. Develop knowledge of planning in an organization which helps for decision making.
. Impart knowledge on organization principles and process.
. Build knowledge on process ofrecruitment, promotion and leadership qualities.
. Expose the theories of motivation, coordination and controllmg techniques m
organization.
No. of
Content Houi^
UNIT
Introduction to Management
Manaeement - I>So"-"lmportance of Management - Functions of Mmagement wi
Management 10
Functfonal Management - Management is a Science or Art - Level of Manasernem ^
Functional Management - Management is a £>cience or rtii
^ . t_ of Management Thought
TTirtiioht - Henrv Fayol,
Favol. F.W.TavIor
-r- »»
Schools - Henry F.W.Taylor -— Scientific
Scientific Manageme
Manage
AHministration Vs Management- Managerial work and Roles.
Pl'Zii!!f- Definition -Nature-Importance

-Zlg Meaning - Advantages
PrÛes - MBO - Meaning -Process- Methods-Forecasting
Characteristics - Advantages - Limitations -
Characteristics Advantages Limitations
Decision Making
Nmme'^d importance of Organization -Theories of Organization- Organi^tion Procej

III
Principles of Organization - Types of Organization Authority and Responsibility
- n^rpntralization Departmentation.
S-Mântag -Elements ofStaffing Process-Recmitment-Selection

Sing Ippfaisal - Promotion - Leadership - Need for Leadership - Qualities of a
10
Leader- Tvpes of Leadership.

Motiva«on,Co-ordto .theories of
MmiX -"MasloWs Theory and Herzberg Theory-

- Control - Nature - Process of Control, Characteristics of Ideal Control System
techniques.
References
®D°nkarPagare ,"Principles of Management ",2°" Ed., Sultan Chand and Sons,New Delhi,
2013
Mo'shalts,"Management Theory and Practice", 2^ Ed., Galgotia Publishing Company,

2. Supta°SrLples
2010
of Management ", l" Ed., S.Chand and Company Ltd, New Delhi,
Course
Outcomes
ôrESt—gem^f"^^^^^^^ in the global business sc»ano.
COZ':"re knowledge of planning in an organization which helps in decision makmg.
C03- Remember the organization structure for a busmess concern.
C04: Develop the interpersonal managerial skills to excel a good leader.
C05: Identify the deviations from the standards to motivate the work fore .
Dr:b.DWan M^ôm.. PGDPM gJlPMV;

Associate Prolessor.
Department of Commerce (rb),
Qoimbatpre ■ 14.
FSU 14
Course 18FSU04
Code Title FINANCIAI. ACCOUNTING II ^
Semester II
Class I B.Com(FS)
Course The Course aims to .

Objectives • Familiarize the students the accounting treatment applicable to branches and departmental
accounts.
• Impart knowledge on accounting treatment related to Hire purchase transactions.
• Develop knowledge to deal with Admission, Retirement of partners in a partnership concern.
• Expose the students the process of payment in the event ofDeath of partners and accounting
entries related to sale of partnership firm to a company.
• Build knowledge on the process of dissolution and its accounting treatment in the
partnership business.
No. of
Content Hours
UNIT
Branch Accounts and Departmental Accounts

Branch not keeping full System of Accounting - Debtors System - Stock ^d 14
I
Debtors System - Branches keeping full System of Accounting (excludmg Foreign
Branches)- Departmental accounts
Accounting for Hire Purchase System and Installment System 14
11 Entries in the books of Hire Purchaser and Hire Vendor-Default And Repossession Hire
Purchase Trading Account-Installment System
Admission and Retirement of Partners ,„ . t> .•
Admission of a Partner- Calculation of New Profit Sharmg Ratio and Sacnficing Ratio
-Revaluation of Assets and Liabilities - Treatment of Goodwill - Adjustment of 14
ni
Capital. Retirement - Calculation of New Profit Sharing Ratio and Gaining Ratio-
Revaluation of Assets and Liabilities Treatment of Goodwill - Settlement of Dues m
Case of Retirement ofPaitners - Admission cum Retirement of Partners.
Death of Partners and Sale of Partnership Firms . ^ 15
IV Death of partners - Mode of payment - Ascertainment of Deceased Partner Share ot profits
-Joint Life Policy - Sale ofPartnership Firm to a Company.
Dissolution ^ _ .. .
Dissolution - Simple Dissolution - Insolvency of one or more Partners - Decision m 15
V Gamer Vs Murray-Insolvency of all Partners - Piecemeal Distribution - Proportionate
rnnital Meth^^d - MaYimiim I ,oss Method
Distribution of Marks:80% Problems and 20% 1 heory
References
L* ^Ja?n S.P. and Narang K.L,"Advanced Accountancy" 12*^ Ed., Volume I, Kalyani
Publishers, New Delhi, 2014
^ôoks
1. Gupta R.L.andRadhasamy,"Advanced Accountancy",5* Ed., Sultan Chand and Sons,New
2 lyengar S P "Advanced Accountancy" 6'*' Ed., Sultan Chand and Sons,New Delhi.
Outcomes CGI: Prepare accounts for branches and departmental accounts.
CO 2: Apply the knowledge ofaccounting in business for Hire purchase business.
CO 3: Calculate the share of partners at the time of Admission and Retirement.
CO 4: Find out the deceased partner's share on death and prepare accounts while convertmg
a firm into a company.
CO 5* Prepare accounts on dissolution ofa partnership firm.
Dr'D DEVARAJAN M.Com.. PGDPM (NiPMy

P6DCA., M.Phi!.. Ph.D.,
Gojmbalpre • 14.
FSU 15
Course Code 18FSU05

Title INDIAN FIANCIAL SYSTEM
n
I B.Com (FS) Semester
Class
Objectives • Explain the structure ofIndian Financial System.
Familiarize the Money Market and Capital Market operations
Understand the functions of various Financial Institutions.
Provide knowledge on Financial Services in India.
Comprehend the Concepts of Non -Banking Financial Institutions
No. of
Content Hours
UNIT
MM*finand^^^^ of financial system in India - Financial System and

Ecrom"^ - Financial concepts -Financial assets - Financial intermedianes -
Financial markets- Roles- Functions.
Snf-TiSwon- Role - Functions - Constituents of financial markets - Financial 10

II instruments - Capital market instruments - Corporate bonds - Corporate stock Mumcipa
bonds — Global financial markets.
Me^^ng'-ChaJ'ic^^^^^ - Categories - Money Market Institutions - Central

III PunctioL - Commercial Bank - Functions - Indigenous Financial Agencies - Money ID
Lenders - Features - Indigenous Bankers - Capital Market Institutions -
- Merchant Banks - Payment Banks - Indian Financial Institutions - Growth of Fmancia
Institutions In India.
MlTng'-Mnftions - Concept - Functions of Financial Service - Characteristics - 10

IV Concept of Financial Services Market-Constituents-Growth of Fmanciai Service m ind
-Problems of Financial Service sector.
Non -Banking Financial Institutions . . , r, • MRPr*? Rppnlatorv

Meaning - NBFC Entities - Registration - Pnnciple Busmess of 10
framework - Registered With RBI - Not Registered With RBI -Structure Of NBFC
irailiCWUlI^ - .
Supervision of NBFCS -RBI Measures for NBFCS.

References
1. Gurusamy.S,"Indian Financial System". 2™^ Ed., Tata McGraw Hill
Education Pvt. Ltd, New Delhi, 2012.
r'pSX'ati,"The Indian Financial System - Markets, institutions and Services". 2«'Ed.,

2. Gmd:n"EtfN".»cia^^
House,New Delhi, 2014.
Outcomes COl: Understand the structure of Indian Financial System.
C02: Familiarize with money market and capital market operations.
C03: Recollect the functions of various financial institutions.
C04: Perceive knowledge on financial Services in India.
COS: Have a clear idea on Non Banking Financial Institutions.
mmmrn
Department of Commerce (rS),
Goimbatore • 14.
FSU 16
Course Code 18FSU08

Title COST ACCOUNTING
Semester III
Class II B.Com(FS)
Course The course aims to

Objectives • Develop knowledge on Costing Concepts. . o ♦
• Provide knowledge for Controlling Material Cost in a Manufacturing Sector.
• Build knowledge on Labour Cost and Overheads.
. Impart knowledge about different Methods of Costing for various Industnes.
» Gain an understanding about Process Costing and Reconciliation Statement. No. of
Content Hours
UNIT
Costtccomting - Meaning, Scope and Objectives- Cost Concepts and Classifications - 12

Cost unit - Cost Centre - Financial Accounting and Cost Accounting Advantages
Limitations - Methods of Costing- Elements of Cost- Collection of Cost- Classification
of Cost as per CAS -1 - Cost Statement- Tenders and Quotations.
Materid S™'- Meaning - Need - Techniques of Material Control" 15
n
Inventory Control of Material - Methods of Vaiumg Material Issues - FIFO - UFO
Simple Average- Weighted Average - Standard Price -Introduction to CAS-6.
Accounting for Labour Cost and Over heads
Labour - Computation of Labour Cost- Accounting for Overtime - Idle Time ^d Lôm 15
III Tumover - Good Wage System - Methods of Remuneration - Time Rate - Piece ^te-
Incentive Schemes - Introduction to CAS-7. Overheads Allocation - Apportionment and
Absorption - Machine Hour Rate - Introduction to CAS-3.
Methods of Costing,Cost Reports and Cost Audil ^ n * k a-.* 15
IV
Operating Costing -Unit Costing-Job and Contract Costing-Cost Reports, Cost Audit.
Process Costing and Reconciliation of Cost & Financial Accounts. n ft.
Process Normal Loss- Abnormal Loss- Abnormal Gain - Inter Process Profit- 15
Accounting of By Products and Joint Products - Reconciliation of Cost and Financial
Accounts^
References
T'fata'^S.P. and Narang .K.L,"Cost Accounting"25-^ Ed.. Kalyani Publishers, New Delhi,
2016.
^L^^PmaTR^S.Nând Bagavathi V,"Cost Accounting", Sultan Chand & Sons,New Delhi,2016.

2 Ivengar S.P.,"Cost Accounting",Sultan Chand & Sons, New Delhi.
3. Sswari.S.N. Suneel K. Maheswari CA Sharad K. Maheswan, "Accounting for
Management".
^ ^
3'*^ Ed., Vikas Publication.
. j.
New Delhi,2014.
811 L - ^
Outcomes
COl: Apply the Costing Concepts. .. .
C02: Identify Appropriate Methods to control the Matenal Wastage.
C03: Apply Suitable Methods for calculating the wages for labourers.
C04: Prepare Cost Report.
C05: Apply knowledge for preparing Reconciliation Statement.
Drb.»AJAN
Coimbalore -14.
FSU 17
Course Code 18FSU09

Title INCOME TAX 1
Class IIB.Com(FS) Semester HI
Objectives • Build knowledge on basic concepts ofIncome Tax.
• Provide knowledge for calculating Income from salary and House property.
• Familiarize the Tax Provisions for Business Income and Capital Gains.
• Impart knowledge for computing Income from Other Sources and Gross Total Income.
• Comprehend the system ofTax Administration in India.
No. of
Content Hours
UNIT
Introduction to Income Tax

Income Tax Act 1961 - Definitions - Agricultural Income, Assessee, Person, Income,
I
Gross Total Income, Assessment Year, Previous year - Capital and Revenue - Capital 12
and Revenue Receipts, Capital and Revenue Expenses- Basis of charge - Resident -
Ordinary Resident, Not Ordinarily Resident - Non Resident - Incidence of Taxation -
F.vempted Incomes.
Salary and House ProperQr „ • r
Different Heads ofIncome - Salaries- Allowances, Perquisites, Profit in lieu of Salary - 15
II
Income from House Property - Annual Value, Determination of Annual Value m
Different Situations, Deduction u/s 24.
Business Income and Capital Gain . ^ j
Profit and Gains of Business or Profession - Admissible Deductions, Deduction u/s 36,
General Deductions, Expenses Expressly Disallowed - Depreciation - Capital gams 15
III
Short Term Capital Gains, Long term Capital gains - Exempted Capita! gams - Tax on
Capital Gains.
Income from Other Sources and Gross Total Income
15
IV Income from Other Sources-Income u/s 56(1), Income u/s 56(2), Expenses u/s 57 - Set
off and Carrv Forward Losses- Aggregation ofIncome- Deductions under Section 80.
friôme T^Tutho^^^^^ - CBDT - Powers - Assessing Officer - Powers -Provisions 15
V
Relating to Search and Seizure, Procedure for Self Assessment - Best Judgment
A oc^ccwPTit - r«^nfTali7ed Processing Centre.
Distribution of Marks:60% Problem and 40% Theory
References
L^ G^.^P and Narang D.B,"Income Tax Law and Practice", Current Edition., Kalyani
Publishers,New Delhi.
L^Di^"îg^,"Law and Practice ofIncome Tax", Current Edition., Sultan Chand & Sons,
2. SnMôim H.C,"Income Tax Law and Accounts", Current Edition., Sahitya Bhawan
Publications, Agra.
Course On Completion of the Course,Students will be able to
Outcomes COl: Apply the concepts for determining the Residential Status of an Assessee.
C02: Calculate Income from Salary and House propei^.
C03: Compute Income from Business and Capital Gains.
C04: Compute the Gross Total Income of an Assessee.
COS* Know the Procedures for Assessment. —
DrD.DEVARmN
Coimbatore-14.
FSU 18
Course Code 18FSU10

Title rOMPUT»<'W PR ACTTCAL I - BUSINESS DATA PROCESSING
Semester lU
Class II B.Com (FS)

Objectives • Understand features of MS word.
• Provide knowledge on the mathematic computation using MS Excel.
• Expose the various utilities in MS Power point.
• Familiarize various features in MS Excel.
• Comprehend the SPSS for Data Analysis.
Exercises
Ex. No
MS WORD
Draft a Chairman Speech ofa Company. ^c

[Format - Font - Paragraph - Bullet - Border and Shading - Page Setup - Header and Footer - Insert
Comment-Hyperlink-Bookmark-Page Break-Page Number -Tools- Auto Text.]
Preparation of Wage Sheet(With Assumed Values)
[Table - Sorting- Text Box-Text Direction- Auto Format- Auto Sum]
Draft a Letter to the Share Holder for Annual Genera! Meeting
Mail Merge - Mailing Labels
MS EXCEL
Prepare a Flexible Budget using the following information nf w in ranadtv

The cost of an article at a capacity level of5000 units is given under. For a valuation of2/o m capacity
above and below this level the individual items vary as indicated below:
Particulars ^
Material Cost 25,000 100% Varying
Labour Cost 15,000 100% Varying
Power 1.250 80% Varying
Repairs And Maintenance 2,000 75% Varying
Stores 1.000 100% Varying
Inspection 500 20% Varying
Depreciation 10,000 100% Varying
Administration Overheads 5,000 25% Varying
Selling Overheads 3,000 25% Varying
Cost Per Unit Is Rs.12.55
Find The Cost ofProduction at Levels of4,000 and 6,000 Units.
Prepare a Chart using Chart Wizard for the Sales ofa Manufactunng Company made during 2010-2018.
Create various types of Charts with examples.
uL'I^FuncUm assign letter grade to numbers referred by the Name, Average Score for the marks scored by
the Students, if Average Score is Then Return
Greater Than 89 A
From 80 To 89 B
C
From 70 To 79
D
From 60 To 69
Less Than 60 F
Drb DEVARAJ'AN PGDCA.,

M.Com.. PGDPM (NlPM)■
M.Phil., Ph.D..
Coimbatore -14.
FSU 19
Financial Functions
Future value
Calculate future value from the following information. nnn into a
Suppose you want to save money for a special project occurring a year from now.
savings account that earns 6% annual interest compounded monthly (monthly mterest of 6/0, 12/o). How much
money will be in the account at the end of 12 months?
sroTsrvorare thinking of buying an insurance annuity that pays T500 at the end of eveiy month for the next
20 years. The cost of annuity is ^60,000 and the money paid out will earn 8%. Usmg the PV function determme
whether this would be a good investment.
Government"of India is planning to issue a deep discount (Zero Coupon) bond with the face value of?
25000 at the end of 10 years. The planned yield for the investors is 12%. What wou d be the issue pnce of th
dLp d^count bond? If the proposed issue price of the bond is ^ 7,500 what yield would it offer to the
subscribers on redemption ofthe bond?
™ alculate the EMI for ?1,00,000 home loan at an annual rate of8%that you must pay off m 12 months.
b)Using Table Function
Forecast values with what if analysis - Interest at 10%
i) Number of months 120 ii) Amount ofloan ?10,00,000
The EMI is(? xxxxxxx)
Calculate the EMI at 9% 9.5% 10% 10.25%
Number of months being 60,120,180,240
10 Scenario
The following is the Total cost for direct wages being ? 10,000. Calculate the total under the following
circumstances;Ifthe direct wages is(1)? 12,000(2)?14,000(3)? 16,000. Prepare the Scenario Summary.
Direct Material 50,000
Direct Wages
10,000
Prime cost
60,000
2,000
Add: Factory Expenses- 20% of Direct wages
Factory cost 62,000
500
Add: Distribution expenses 5% of Direct wages
Total cost
62,500
11 Data
The following are the database relating to employees. Sort on the basis ofdepartment and then on the basis of
the name.
Designation Departments Salary ^
Name
Manager Accounts 20,000
Akshay
Accounts 5,000
Ramya Officer
Manager Finance 20,000
Deepa
Finance 6,000
Pinl^ Officer
25,000
Ram Manager Marketing
Auto Filter to filter the following

\ Employees of Accounts Department
2 Designation being Manager
3 Salary >5000 or <25000.
Advanced filter to filter

1. Department Accounts and Finance
Dr"D.DEVARAXAN «om..P^GDPM (NIAM)

Coimbatore -14.
FSU 20
2. Department Accounts and Finance with salary >?5000 or <?20000

Validation Salary entered should be >=?5000 and <= ^25000.
Subtotal Calculate the total salary of each department.
12. Use V lookup Function
Emplovee Id Level
S0320 ?
S0620 ?
S0714 ?
S0512 ?
S0300 ?
Emplovee Id Emplovee Name Monthlv Sales Level
S0121 Anu 20,000 C
S0200 Abi 10,000 A
S0320 Raiu 40.000 B
S0440 Kavi 30,000 B
S0620 Kavi 25,000 B
S0714 Cham 35,000 B
S0300 Lekha 60,000 A
Latha 50,000 A
S0521
Abi 45,000 A
S0611
Ram 30,000 B
S0800
13 Use H Lookup Function
EMP NO =>
D E F G H I J
A B C
4000 3750 3500 3500 3250 3000 2750
Basic Salary 5000 4750 4250
2250 2100 2100 1950 1800 1650
HRA 3000 2850 2550 2400
1600 1500 1400 1400 1300 1200 1100
Conveyance 2000 1900 1700
8000 7500 7000 7000 6500 6000 5500
Total 10000 9500 8500
EMP NO=> TOTAL SALARY
A
?
B ?
H ?
J
?
E ?
POWERPOINT
14 Create a Slide Show Showing about the Activities ofthe Commerce Department.
15 Create a Slide Show Presentation for the Advertisement of a Company's Product
Dr b bÂRAJAN PGDCA.,
M.Com., PGDPM (NlPM)"
M.Phil.. Ph.D.,
Cojmbatore -14.
FSU 21
MS ACCESS
16 Prepare a Table in Access for

Book(Book_id, Title, Pub_Name, Price)
Author(Book_id, Author_Name,Phone, Address)
Borrower(Card_No, Book_id,Issue_Date, Due_Date)
17 Make a Query to the following list and Present in the form of Report
Query Title of Books whose price is Greater Than 1000
Query Title of Books written by Sultan
Query Borrower Card Number ofthose who borrowed from 1-1-19 to 31-1-19
Update Price by 5%
Delete Books of Kalyani Publishers
vSPSS PACKAGE^
18 a) Creating and Editing a Data file

Enter the Data in the Variable view, label the values and measure the data as Nominal, Ordinal and Ratio
Scale. Export the data from Excel and save it for analysis in SPSS and calculate the frequencies.
b)Chart
Create various charts using SPSS with imaginary values.
The following data sheet has been related to the personal factors relating to a study ofthe population who
are at the risk of accidents.
Respondents Age Category Gender Accidents Population at Risk

I Under 21 Female 57997 198522
2 Under 21-25 Female 57113 203200
3 Under 26-30 Female 54123 200744
4 Under 21 Male 63936 187791

Under 21-25 Male 64835 195714
5
6 Under 26-30 Male 66804 208239
Calculate the Mean, Median and Standard Deviation for the above study
Drb.DWARWAN PGDCA.,
M.Com., pgopm giiPM)
M.Phil.. Ph.D..
PEG College of Arts & Science,
Coimbatore -14.
FSU 22
19 Calculate the Correlation for the following data relating to the sales of different types of firm.
Respondents Sales(in t *000) Size of the Firm Tvpe of the Firm
*
1 65.00 Large Computer

2 28.00 Medium Finance
3 134.00 Large Marketing
4 58.00 Large Others
5 7.50 Very Small Firm Computer

6 7.00 Very Small Firm Others
7 9.00 Very Small Firm Finance
8 35.50 Medium Marketing

9 6.00 Very Small Firm Marketing
10 248.00 Large Finance
11 296.00 Large Others
12 38.50 Medium Computer
13 9.00 Very Small Firm Computer
20 Calculate the Regression for the following study relating to the treatment cost of diabetics and the patients
income level.
Age(years) Glucose Level Income Level^ Treatment Cost^

43 6.3 31,477 2,630
44 7.6 32,390 7,706
27 7.2 42,748 1,430
29 6.2 45,230 6,397
20 8.7 28,689 9,112
51 6.1 36,796 3,562
25 6.4 28,953 3,165
27 5.9 35,815 5,621
38 8.2 33,551 16,179
53 7.5 51,080 3,852
42 5.7 76,640 12,616
43 6.3 31,477 2,630
44 7.6 32,390 7,706
44 7.6 32,390 7,706

Outcomes COl: Draft Business letters, using features of MS Word.
C02: Compute various application of business using MS Excel for Managerial decisions.
C03: Develop Effective Business presentation using Power point.
C04: Administer DBMS effectively.
COS; Apply the SPSS packages for Data Analysis.
Dr.D.DEVARAJAN M.Com., PGDPM (NIPM)'-

. ^, PGDCA., M.Phil., Ph.D.,
CQimbatore-14.
FSU 23
Course Code 18FSU11

Title COMPANY LAW
II B.Com (FS) Semester III

Class

Objectives • Familiarize the procedures for Company Formation and Registration.
• Facilitate the students to gain an understanding about the Documents to be maintained in a
Company.
• Understand the Procedure for Issue of Shares.
• Impart knowledge about the Persons involved in the Management ofthe Company Affairs.
• Build knowledge about various kinds of Meeting in a Company type of Organisation.
No. of
UNIT Content
Hours
Introduction to Company
Company - Definition - Characteristics - Types - Lifting of Corporate Veil - Formation of a 12
Company - Procedure - Certificate of Incorporation - Effects of Registration - Promoters -
Pre-incorporation Contracts- Certificate of Commencement.
Company Documents
Memorandum of Association - Clause - Articles of Association - Contents - Alteration - 12
II
Doctrine of Ultra vires - Legal effect of Memorandum and Articles - Constructive notice of
Memorandum and Articles - Doctrine ofIndoor management
Shares and Debenture
Prospectus - Definition - Abridged prospectus- Statement in Lieu of Prospectus-Information
Memorandum - Contents- Misstatement in Prospectus-Issue of Shares- Types- Application 12
III
and Allotment of shares - Share Certificate - Share Warrant - Transfer and Transmission of
Shares - Buy Back of shares - Debentures - Meaning - Types of Debenture - Procedure for
Declaration of Dividends^
Company Management .
Company Management - Directors - DIN - Types - Appomtment - Qualification -
IV Disqualification - Vacation of office - Retirement - Resignation - Removal of Director - 12
Managing Director - Manager - Company Secretary - Appomtment - Role and

Responsibilities.
Company Meetings and Limited Liability Partnership
Meetings - Kinds of meeting - Essentials of Valid Meeting - Statutory Meeting - Annual 12
General Meeting - Extra Ordinary Meeting - Board of Directors' Meeting - Notices- Agenda
- Chairman - Quorum - Proxy - Voting - Minutes - Resolution - Comparison between
Company and LLP.
References
1. Kapoor N.D.,"Elements ofCompany Law",Sultan Chand & Sons, 30*** Ed New Delhi,2015.
Reference Books . - t- »
1. Kapoor. G.K and Sanjay Dhamija,"Company Law and Practice ,22 Edition, Taxman s
Publication, New Delhi, 2017. .
2. Anil Kumar,"Company Law",2"'' Ed ., Taxman's Publication, New Delhi, 2017.
3. Nolakha R.L."Company Law and Practice", Vikas Publishing House Pvt. Ltd. New Delhi, First
Edition,2015.
4. Appannaiah H.R, Reddy. P.N and Prabhudev. V,"Company Law and Secretarial Practice ,5
Ed.. Himalaya Publishing House. Mumbai,2015.
Course On completion of the course, students will be able to
Outcomes COl: Follow the Procedures to form a Company type of Organisation.
C02: Understand the Documents to be prepared for Incorporating a Company.
COS: Apprehend the Procedure to be followed in Issue of Share
C04: Manage the Company Affairs.
COS: Conduct Meetings and write Minutes.
Drb D'EVARAJAN M.Com.,PGOPM (NlPM)"

PGDCA.. M.Pliil., Ph.D.,
SoMatore ■ 14.
FSU 24
Course Code 18FSU12

Title BUSINESS ECONOMICS
II B.Coin(FS) Semester III
Class
Objectives • Analyse the role ofEconomics in Business Applications.
• Understand the impact of changes in Demand due to changes in Price and Income.
• Understand and apply the Production and Supply Analysis to relevant Business
conditions.
• Apply the concepts of Cost, Revenue and Output Relationship in Business.
• Create Awareness about Pricing under Different Market Structures.
No. of
Unit Content Hours
Introduction to Business Economics

Business Economics - Meaning - Nature and Scope - Significance of Business
Economics- Relationship of Business Economics and other Disciplines - Objectives of 12
Business Firms - Profit Maximization - Welfare Goals - Decision Making in Business-
Business Cycles - Characteristics - Phases - Effects of Business Cycles - Measures to
Control Business Cycle - Corporate Social Responsibilities of Business.
Demand AnalyskF'
Demand - Meaning - Demand Schedule and Demand Curve - Law of Demand - Factors
12
11 influencing Demand - Types of Demand - Exceptions to the Law of Demand - Elasticity of
Demand - Price, Income and Cross Elasticity of Demand - Demand Forecasting - Methods
of Demand Forecasting.
Production Function and Supply Analysis
Production Function - Isoquants - Properties of Isoquants - Law of Variable Proportions 12
III
Returns to Scale.Supply - Meaning - Supply Schedule - Supply Curve - Law of Supply
Determinants of Supply.
Cost Concepts & Revenue Analysis for Business
Types of Cost - Fixed - Variable - Direct and Indirect- Historical - Average Cost -
12
IV Marginal Cost - Relationship of Marginal Cost to Average Cost - Long- run and Short- run
Average Cost Curves.Revenue - Average Revenue - Marginal Revenue - Break - Even
Analysis- Determination of Break-Even Point.
Market Structure, National Income, Inflation
Meaning - Types of Market - Features and Price and Output Determination of Perfect
Competition, Monopoly, Oligopoly and Monopolistic Competition - Economic Growth and 12
Economic Development - National Income - Definition and Concepts: Gross Domestic
Product(GDP)- Gross National Product(GNP)- Net National Product(NNP)- Per Capita
Income(PCI)-Disposal Personal Income(DPI)-Inflation - Meaning and Types.
References Text Book:
I. Sundharam K P M & Sundharam E N,Business Economics, S. Chand Publications, New
Delhi, 2010.
Reference Books:
1. Sankaran. S,"Business Economics",4th Edition., Margham Publications, Chennai,2007.
2. Dr Ahuja.H.L,"Business Economics", 12*^ Edition, S. Chand & Company Pvt. Ltd., New
Delhi, 2016. ^
3. Dr.Chaturvedi D.D,Dr.Gupta S.L,"Business Economics Theory & Application", 3
Edition, International Book House Pvt. Ltd, New Delhi, 2011
4. Chopra P.N,"Business Economics". 6"* Edition, Kalyani Publishers, New Delhi, 2006.
Outcomes CO 1: Identify and apply the concept ofEconomics in Business Decision Making.
CO 2: Forecast the Market Demand for the Product.
CO 3; Analyse the changes in output due to changes in Factors ofProduction.
CO 4: Estimate the Break-Even Point in Business.
CO 5: Determine the Equilibrium Point under Different Market Structures.
DrD DEVARAJAN PGDCA.,

M.Com., PGDPM (NlPM)
M.Phil., Ph.D.,
Department of Commerce (F8),
Cojmbatpre -14.
FSU 25
Course Code 18FSU13

Title rOKPOR ATE ACCOUNTING -1
Semester IV
Class II B.Com (FS)
Objectives • Understand the Accounting entries relating to Issue of shares and debentures of Companies.
• Gain an understanding ofthe procedure for Redemption ofshares and debentures.
• Provide knowledge in preparation ofthe Final Accounts ofthe Company.
• Impart knowledge on valuing shares and goodwill of the company and identify the steps in
Liquidation of Companies.
• Familiarize the Accounting procedures for Electricity Companies.
No. of
Content Hours
UNIT
Issue of Shares
Shares - Introduction - Issue of Shares - Equity Shares - Preference Shares - Issue at Par, 15
I
Premium and Discount - Over Subscription - Pro-rata Allotment - Forfeiture and Reissue of
Shares - Underwriting of Shares.
Redemption of Shares,Issue and redemption of debentures
Redemption of Preference Shares - Bonus issue - Rights issue - Debentures - Introduction - 15
n Issue of Debentures - Own Debentures - Redemption of Debentures - Par and Premium -
Sources of Redemption - Sinking Fund Method and Insurance Policy Method - Capital
Redemption Reserve.
Final Accounte of Companies* . .. •,
15
UI Company Final Accounts - Profit & Loss Account- Balance Sheet - Calculation of Managerial
Remuneration - Profit Prior to Incorporation.
Valuation of Goodwill & Shares and Liquidation of Companies
Goodwill - Factors affecting goodwill - Need for Goodwill valuation - Valuation of Goodwill - 15
IV Average Profit Method - Super Profit Method - Capitalization Method. Valuation of Shares - Net
Asset Method - Yield Method - Fair Value Method - Liquidation of Companies - Statement of
Affairs - Liquidator's Final Statement of Account.
Double Accounts System xt t> <•
Double Accounts System - Accounts of Electric Companies - Revenue, Net Revenue ot 12
V
Accounts - Receipts and Expenditure of Capital Accounts - General Balance Sheet - Replacement
Afan AcQPt - Arrniintin? for Human Resources (Theory Only)
References
1. S.P .Jain & K.L. Narang,"Advanced Accountancy",21®* Ed., Kalyani Publications, New Delhi,
2017.
^ôoks
1. Gupta. R.L and Radhaswamy. M,"Corporate Accounting", I®* Ed., Sultan Chand & Sons, New
Delhi,2013. .
2. Reddy. T.S. and Murthy. S, "Corporate Accounting", 6 Ed., Margham Publications, Chennai,
3. Maheshwar. S.N. and Suneel K. Maheswari,"Corporate Accounting", 5* Ed., Vikas Publications,
New Delhi, 2009.
4 Goval V K,"Corporate Accounting", l" Ed.. Excel Book,New Delhi,2008.
Outcomes COl: Recall the Accounting entries for Issue of Shares and Debentures in a Company.
C02: Follow the Accounting Procedure for Redeeming Shares and Debentures.
C03: Prepare Final Accounts as per the Provisions ofthe Companies Act.
C04: Value the Shares and Goodwill ofthe Company and prepare Accounts in the Process of
Liquidation.
COS* Applv the knowledge of Accounting with respect to Electricity Companies.
DrD DEVARATAN PGDCA.,

M.Com.. PGDPM (NIPM)"
M.Phil., Ph.D..
Department of Commerce (FS).
Coimbalpte ■ 14.
FSU 26
Course Code 18FSU14

Title BUSINESS LAW
II B.Com (FS) Semester IV

Class

Objectives • Provie the basic knowledge about the various Concepts of Business Laws.
• Gain an understanding with respect to Laws relating to Agreements.
• Familiarize the concepts relating to Bailment and Pledge.
• Impart knowledge on Sale of Goods Act.
• Understand the need for Consumer Protection and the Right of Information Act.
No. of
UNIT Content Hours
Introduction
Business Law - Meaning - Sources- Contract- Definition -Essential Elements- Types ot Otter
I
and Acceptance - Legal Rules - Communication of Offer, Acceptance and Revocation - Modes 15
of Revocation of an Offer - Consideration - Legal Rules as to Consideration - Contract without
Consideration - Stranger to a Contract - Free Consent - Coercion - Undue Influence -
Misrepresentation - Fraud - Mistake.
Law Relating To Agreements
Legality of Object - Unlawful and Illegal Agreements - Effects of Illegality - Wagermg 15
II
Agreements - Agreements Opposed to Public Policy - Performance of Contracts - Discharge of
Contracts Quasi Contracts- Remedies for Breach of Contract.
Bailment and Pledge
Bailment and Pledge - Meaning - Rights and Duties of the Bailor and Bailee - Pledger and
III Pledgee -Law of Agency - Creation of Agency- Classification of Agents- Rights and Duties of 15
Principal and Agent - Delegation of Authority - Relation of Principal with Third Parties -
Personal Liability of Agent-Termination of Agency.
Sale of Goods Ac^ , ^ • j
Contract of Sale — Agreements to Sell and Sale — Essentials of Contract of Sale - Conditions and 15
IV
Warranties - Caveat Emptor- Exceptions- Transfer of Property - Performance ofthe Contract of
Sale Sale by Non-Owners- Unpaid Sellers - Rights Against Goods and the Buyer Personally.
Consumer Protection Act and Right to Information Act
Definition - Significance of Consumer Protection Act - Objectives of the Act - Consumer - 12
V Definition - Rights of consumer - Consumer Protection Council - Consumer Dispute Redressal
Agencies - Right to Information Act - Definition - Procedure for Obtaining Information -
FYpimntion from Disclosure of Information.
Referen
ces '^'^ûVapoor N.D.,"Elements of Mercantile Law", 15* Ed., Sultan Chand & Sons, New Delhi,2010.
Reference Books
1. Pillai. R.S.N and Bhagavathi,"Business Law", V Ed., S. Chand, New Delhi, 1999.
2. Tulsian P.C.,"Business Law",2"** Ed., Tata McGraw - Hill Publishing Company Limited, New Delhi,
2008.
3. Tejpal Shet,"Business Law",2"'' Ed.,Pearson Publications, New Delhi, 2012.
4. Rohini Aggarawal,"Mercantile and Commercial Law",Taxmann's Publication, New Delhi,2014.
Outco CGI: Recall the basic concept of Laws.
mes C02: Apply the knowledge about the Laws relating to Agreement.
C03: Demonstrate the concept relating to Bailment and Pledge.
€04: Apply the knowledge gained in the Sale of Goods.
COS:Perceive the knowledge about the Rights of Consumers.
Kd.DM'RAJAN M.Com., PGDPM (NtPMj^

PGDCA.. M.Phil., Ph.D.,
Coimbalore -14.
FSU 27
Course 18FSU15
Code Title FINANCIAL MARKETS
IV
Programme II B.Com (FS) Semester

Objectives • Develop knowledge on the Structure and Function ofFinancial Market
• Familiarize the Operations of New Issue Market.
• Understand the functions of Secondary Market.
• Impart knowledge with regard to working of Money Market.
• Comprehend the concepts of Corporate Debt Market.
No. of
Content Hours
UNIT
Introduction to Financial Market

Meaning - Definition- Role - Functions - Constituents of Financial Markets - Financial 10
Instruments - Capital Market Instruments - Corporate Bonds - Corporate Stock - Municipal
Bonds.
New Issue Market
Meaning - Methods of New Issue - Rights Issue - Bonus Issue - Private Placement - Preferential
12
II Allotment - Public Issue - ASBA - IPO Grading - Book Building Process - Allocation in Net
Offer to Public - Employees Stock Option Scheme - Eligibility norms - Promoters Contribution
and Lock-in requirements.
Secondary Market
Definition of Stock Exchange - Functions - Features - Difference between Stock Exch^ge and
HI Commodity Exchange - Regulation of Stock Exchanges in India - BSE - NSE - Listing of 12
Securities — Advantages — drawbacks —BSE BOLT — Depository Participants in Stock Exchange -
Online Trading - Mobile Trading- Merits of Online Trading - Recent Developments in Secondary
Market- Basic concepts ofIndex
Money Market
Definition - Objectives - Features of developed Money Market - Difference between Money
IV Market and Capital Market - Composition of Money Market - Call Money Market - Operations -
14
Commercial Bill Market -Types of Bills - Operations in Bill Market- Treasury Bill Market -
Types of Treasury Bills - Operations and Participants - New Money Market Instruments -
Commercial Papers - Certificate of Deposit - Inter-Bank Participation Certificates - Repo
Instruments- Recent Developments in Indian Money Market.
Corporate Debt Market
Meaning - Corporate Debt Instruments - Bonds - Debentures - Secured Premium Notes -
Participants - Issuer - Investor - Advantages Of Debt Market to the Investors - Issue Of 12
Debentures and Bonds- Private Placement-Public Offer-Problems in Corporate Debt Market.
Reference Text Book: . . ,. tt

s 1. Gordon.E and Natarajan.K,"Financial Markets and Services", 9"" Ed., Himalaya Publishmg House,
New Delhi, 2014.
Reference Books:
1. Gurusamy.S,"Indian Financial System",2"^ Ed., Tata McGraw Hill Education Pvt. Ltd, New Delhi,
2012.
2. Natarajan.L "Financial Markets and Services" 2"*^ Ed., Margham Publications, Chennai,2016.
Outcomes COl: Understand the Structure and Function of Financial Markets
C02: Familiarize with New Issue Market.
C03: Recollect the Functions of Secondary Market.
C04: Perceive knowledge on Working of Money Market.
COS: Have a clear idea on Corporate Debt Market.
Dr.b.DEVARAJAN M.Com., PGDPM (NfPM)

Associate
CoimbatQre-14.
FSU 28
Course Code 18FSU16

Title fNTITRFCT TAXATION ,
Semester IV
Class II B.Com (FS)

Objectives • Understand the concept ofIndirect tax.
• Impart the necessity of GST in India.
• Perceive the knowledge about supply and valuation in GST.
• Facilitate the students to know about the Input Tax Credit, Returns and Refunds.
• Gain knowledge about the Customs Act.
No. of
Content Hours
UNIT
Indirect Taxation ^ o -r^ ct .

Constitutional Background ofTaxes - Canons of Taxation - Indian Tax System - Types of Taxes 10
- Direct and Indirect Taxes - Features-Problems - Advantages and Limitations - Comparison ot
Direct and Indirect Tax - Tax Evasion and Avoidance - Causes and Consequences.
Goods and Services Tax'^ j
GST in India - Concept of GST - Conceptual Framework of GST - Historical Background of
II
GST - Subsuming of Taxes- GST Council - Role - Features of GST - Benefits of GST - 10
Limitations of GST - Structure of GST in India: Central GST(CGST)- State GST(SGST)
Integrated GST(IGST). Registration -Person Liable for Registration - Registration Procedure-
Registration Process.
Supply and Valuation . jo i
Supply - Meaning - Taxable Supply - Types of Supply - Composite and Mixed Supply - 10
III Exempted Supply - Aggregate Turnover - Time of Supply of Goods and Services - Place of
Supply. Valuation - Value of Supply - Determinants of Value of Supply - Transaction Value
Valuation of Services- Tax Invoice - Credit and Debit Note -E-Way Bill-Reverse Charge.
Input Tax Credit, Returns and Refunds ^ i a a:
Input Tax Credit - Eligibility and Condition - Apportionment of Credit and Blocked Credit - 10
IV Credit in Special Circumstance - ITC Reversal-Input Service Distribution Credit-ISD -Rates
and Schedule - Exempted Products. Returns - Introduction - Type of Returns - Fumishmg of
Returns- Default in Furnishing Returns.
Customs Law .^ * rv
Customs Law - Introduction - Objectives- Definitions- Levy and Collection of Custom Duty
Types of Customs Duty - Assessment - Import and Export- Valuation of Goods Under Customs
Act- Import and Export Procedure — Duty Drawback.
References Text Book ,
,nd
1.Gupta .S.S,"GST - Laws and Practice", Taxmans Publications,2 Ed., New Delhi.2019.
^ôoks
1. Sareen V.K. and Ajay Sharma,"GST Goods and Service Tax" Kalyani Publishers, Second Revised
Edition, 2019, New Delhi. „ ^ •
2. Parameswaran. R. and Viswanathan. P, "Indirect Taxes-GST and Customs Laws , Kavm
Publications, Ed.,2018, Coimbatore.
WEB SITES
1. www.idtc.icai.org
2. www.gstindia.com
3. www.gst.gov.in
Course On completion of the course,students should be able to
Outcomes COl: Recall the constitutional background of Taxes.
C02: Operate in the GST Platform.
C03: Identify Exempted Supply and calculate the Value of Supply.
C04: Prepare Input Tax Credit Returns.
COS; Apply knowledge on Customs Duty,Import & Export Procedure.
DrD.DEVARAJAN M.Com., PGDPM (NIPM)

PGDCA., M.Phil.. Ph.D.,
PS6 College ot Arts & Science,
Coimbatore-14.
FSU 29
Course Code 18FSU17

Title PR ACTICE WORKSHOP-II
Class II B.Com(FS) j Semester III & IV

Objectives • Provide practical knowledge to prepare Purchase Requisition, Tender Form and
Comparative Statement of Quotations for a Company.
• Build knowledge on the filing ofdocuments related to Import and Export Trade.
• Familiarize the procedure for opening the Demat Account.
• Expose the students the procedure for filing the Insurance Forms related to Life and General
Insurance. .
• Develop knowledge on the ways of Online Purchasing and Online Money Transferrmg
i Svstem.
Exercises have been developed on the practical aspects of Business and the same have been taught to the
students in the Practice Workshop classes. Examination is conducted for three hours at the end of the Fourth
semester and marks are awarded.(CA :40 Marks,CE:60 Marks)
Course On completion of the course, students should be able to

Outcomes COl: Prepare the Purchase Requisition, Tender Form and Comparative Statement of
Quotations for a Company.
C02: Apply knowledge on documents to be filed related to Exports and Imports.
C03: Apply the procedure for opening the Demat Trading Account.
C04: Apply the filing procedures for Filing the Life and Generallnsurance Forms.
COS: Identify and apply the ways of Online Purchasing and Online Money Transferring System.
Dr.D.DEVARAJAN
PSG Col'pge ot Arts & Science,

FSU 30
Course Code 18FSU18

Title
fitmhamfxtaI S of F.-rOMMERCE AND M-COMMERCE
Semester IV
Class II B.Com(FS)

Objectives • Impart the basic knowledge on e-Commerce
• Familiarize on Network Security System
• Understand the Application of Electronic Data Interchange
• Expose the significance of Mobile Commerce
• Impart knowledge on the emerging technology in e-Commerce
No. of
UNIT Content Hours
Introduction
Electronic Commerce - Definition - Forces Fueling e-Commerce - e-Commerce Frê 12
I
Work - Anatomy of e-Commerce Application - Types of e-Commerce - Inter-Organization,
Intra-Organizational and Consumer to Consumer e-Commerce.
Network Security . .. .r. -n
Network Security - Client-Server Network Security- Firewall and its Types -Transaction 12
II
Security - Data and Message Security - Challenge Response System - Encryption and its
types —
Electronic Data Interchange
Electronic Data Interchange - EDI Application in Business - Internet - Internet Service 12
III
Provider (ISP)- Internet Topology (Concepts Only)- Interactive Marketing Process on the
Internet.
Mobile Commerce^ ^ ^ .
12
IV Mobile Commerce - Introduction - Objectives - Factors for successfulness oi m-
Commerce - Limitations — Mobile Banking - Managerial issues- Trust issues^
Mobile Computing j-
Mobile Computing - Functions - Emerging Technologies - Blue Tooth - Radio Frequency 12
V
Identification (RFID) - Wireless Broadband(WIMAX)- SMS - Security Issues in Mobile
computing; —
References
L^^vrKalakota and Whinston V.B, "Electronic Commerce. A Manager's Guide", Pearson
Education, 2"^ edition. 2002,New Delhi.(Unit I to Unit III)
2. Asoiee K. Taiwederk and Rooper R Yavagal, "Mobile computing", Tata McGraw Hill
Publishing Company Limited, New Delhi.(Unit IV & Unit V)
{^0^01*011CG Books
1. Elias. M,"Electronic Commerce",Prentice Hall of India Pvt. Ltd, 3"^ edition 2006, New Delhi.
Outcomes COl; Identify the e-Commerce Applications.
C02: Evaluate the Network Security System.
C03: Apply the interactive Marketing Process through Internet.
C04: Operate in the platform of Mobile Commerce.
COS; Utilize the e-Iechnology Services.
Dr7D.DMRWAN M.Com.. PGDPM (NiPM)';

Coimbatore -14.
FSU 31
Course Code 18FSU19

Title rORPORATE ACCOUNTING -II
Semester V
Class III B.Com (FS)

Objectives • Acquire the basic knowledge on Amalgamation and Absorption of a Company.
• Impart Accounting knowledge on Reconstruction of Companies.
• Familiarize Banking Company Accounts.
• Expose the Insurance Company Accounts.
• Understand the Accounting Procedure for Holding and Subsidiary Companies.
No. of
UNIT Content Hours
Amalgamation and Absorption

15
I Amalgamation and Absorption - Meaning - Accounting Treatment - Purchase
Consideration Methods of Calculating Purchase Consideration - Accounting Entries.
Reconstructions of Companies 14
n
Reconstruction External and Internal- Accoimting Treatment.
Accounts of Banking Companies 14
HI
Bank Accounts(New Format)-Profit & Loss Account- Balance Sheet.
•1 Accounts of Insurance Companiea"
Accounts of Insurance Companies - Life Insurance Company Accounts - Revenue Account 14
IV
and Balance Sheet - Valuation Balance Sheet - Accounts of Fire and Marine Insurance.
Accounts of Holding Companies ^ ,
Accounts of Holding Company - Minority Interest - Cost of Control/ Goodwill or Capital 15
V
Reserve - Capital Profit, Revenue Profit(Excluding Chain Holding) - Consolidated Balance
Shpft
Distribution of MarksiSOVo Problems and 20% Theory
References Text Book . vt

1. S.P .Jain & K.L. Narang, "Advanced Accountancy", 2 Ed., Kalyam Publications, New
Delhi, 2016.
Reference Books ^. . 0.0
1. Gupta. R.L and Radhaswamy. M,"Corporate Accounting", 1 Ed., Sultan Chand & Sons,
New Delhi, 2013. „, •
2. Reddy. T.S. and Murthy. S, "Corporate Accounting", 6 Ed., Margham Publications,
Chennai, 2015. . ^
3. Maheshwar. S.N. and Suneel K. Maheswari, "Corporate Accounting , 5 Ed., Vikas
Publications, New Delhi, 2009.
4 Goyal V K,"Corporate Accounting", 1®' Ed., Excel Book, New Delhi,2008.

Outcomes COl: Recall the Accounting entries for Amalgamation and Absorption of Companies.
C02: Make entries in the Books of Account at the time of Reconstruction of a Company.
C03: Prepare Final Accounts for Banking Companies.
C04: Prepare Insurance Company Accounts.
COS; Prepare Accounts for Holding and Subsidiary Companies.
]
DrD.DEVARAJAN M.Com.. PGDPM (NlPM)
PGDCA., M.Phil., Ph.D..
£auT[ife^tore-l4.
FSU 32
Course Code 18FSU20

Title RITSTNFSS COMMUNICATION
Semester V
Class III B.Com (FS)

Objectives • Understand the Principles of Effective Business Communication.
• Comprehend the essentials of Effective Business Letters.
• Build necessary skills to Communicate within the Organisation.
• Familiarize the elements of External Communication.
• Understand the various Channels of Communication.
No. of
UNIT Content Hours
Introduction
12
I Communication ~ Meaning - Objectives - Process - Importance - Types - Barriers to
Communication Characteristics of Good Communication Svstem.
Oral and Written Communication . .
Verbal Communication - Forms - Group Discussion, Interview Methods, Public Speaking 12
II
- Non-Verbal, Written Communication - Business Letter - Needs and Functions of a
Business Letter- Effectiveness and Lay-out ofa Business Letter.
Internal Communication
12
in Office Orders- Memo-Proposal- Solicited, Unsolicited -Report Writing-Importance -
nfRppnrt Circulars Agenda-Resolution- Minutes.
External Communication . , t o i
12
IV Enquiries - Offers - Quotation - Complaints and Adjustments - Circular Letter - Sales
Letter - Bank and Insurance Correspondence.
Channels of Communication
Tele and Video Conferencing - Placing Telephone Calls - Telephone Etiquette - Mobile 12
V
Phone - FAX - Voice Mail - e-mail - Advantages - Communicating with the e-mail
Messages Essential Elements in Writing Messages.
References
L^^jendra Pal and Korlahalli J.S,"Essentials ofCommunication". 13*^ Revised Ed., Sultan Chand
and Sons, New Delhi, 2017.
Reference Books .
1. Raymond V. Lesikar,"Basic Business Communication", 13 Ed.,Tata McGraw
Hill Public Company Ltd, New Delhi, 2017.
2. Lesikar RV,"Basic Business Communication", Tata Mc Graw Hill Publishing Company,
New Delhi, 2016.
3 Dinkar Pagare,"Principles of Management",6 Ed., Sultan Chand & Sons, New Delhi, 2018.
Outcomes COl; Apply the Principles of Communication in Business Correspondence.
C02: Draft Business Letters and understanding the Structure of Letter Writing.
C03: Apply the various Methods of Internal Communication.
C04: Use the various skills in External Communication.
COS- Effectively use the various Channels of Communication.
3
DrD.DEVARAJAN M.Com.,PGDPM (NIPM)
1.14.
FSU 33
Course Code 18FSU21A

Title Discipline Specific Elective -1 - FINANCIAL MANAGEMENT
Class III B.Com (FS) Semester V

Objectives • Understand the various concepts of Financial Management.
• Expose various techniques of Capital Budgeting & Time Value of Money.
• Familiarize the concepts relating to Cost of Capital.
• Impart knowledge related to Capital Structure.
• Provide knowledge on concepts related to Working Capital Management.
No. of
UNIT Content
Hours
Introduction to Financial Management
Nature and Scope of Financial Management - Objectives of Financial Management -
I 14
Financial Decisions - Financial Management Process - Functional areas of Financial
Management - Organization of Finance Function.
Time Value of Money and Capital Budgeting Techniques
Time Value of Money - Present Value of Single Cash Flow - Present Value of an Annuity -
Future Value of Single Cash Flow - Future Value of an Annuity - Capital Budgeting -
II 14
Nature of Capital Budgeting - Importance - Capital Budgeting Process - Evaluation of
Investment Opportunities - Average Rate of Return, Payback Period, NPV, IRR and PI
methods.
Cost of Capital
Cost of Capital - Importance - Measurement of Specific Costs - Cost of Debt - Cost of
III 14
Preference Shares - Cost of Equity Capital - Cost of Retained Earnings - Weighted
Average Cost of Capital.
Capital Structura
Lease Financing - Types of Lease Financing - Operating Leverage - Financial Leverage -
IV 15
EBIT, EPS Analysis- Combined Leverage - Capital Structure Decision - Modigliani Miller
(MM)Model.
Working Capital Management

Working Capital Management - Nature of Working Capital - Determinants of Working
V 15
Capital - Estimation of Working Capital Requirements - Sources of Working Capital -
Cash Management-Inventory Management-Receivables Management.
Distribution of Marks:60% problem (simple problems only)and 40% theory

References Text Book
I. Sharma. R.K and Shashi. K. Gupta,'Financial Management", l" Ed., Kalyani Publishers, New
Delhi, 2014.
Reference Books
1. Prasanna Chandra,"Financial Management,Theory and Practice", 9"*Ed.,Tata McGraw- Hill
Publishing Company Limited, New Delhi, 2017
2. Srivatsava. R.M,"Financial Management", 11"' Ed., Kalyani Publishers, New Delhi.
3. Kuchal,"Corporation Finance", Chaitanya Publishing House, Ahmedabad.
Outcomes CGI; Apply the concepts in various Functional areas of Financial Management.
C02: Evaluate the Investment opportunities in Business.
C03: Compute the overall Cost of Capital ofthe Company.
C04: Develop optimum Capital Structure.
COS: Estimate Working Capital requirements ofa Firm.
^
DrD.DEVARAJAN M.Com.,PGDPM (NIPWI)
PGDCA., M.Phil.. Ph.D..
Cojmbatgre-14.
FSU 34
Course Code 18COU2lB/18AFU21B/18FSU21B

Title Discipline Specific Elective -1 - WORKING CAPITAL MANAGEMENT

Objectives • Provide basic understanding related to the concepts of Working Capital Management.
• Familiarize the Working Capital Financing Mix and trends in Financing.
• Understand the factors influencing the Receivables.
• Develop knowledge on concepts and tools of Cash and Inventory Management.
• Expose the system of assessment of Working Capital and Banking Policy.
No. of
UNIT Content
Hours
Introduction to Working Capital Management
Working Capital Management- Meaning - Objectives- Working Capital Policies - Factors
I 14
affecting Working Capital Requirements - Forecasting of Working Capital Requirements.-
Working Capital Management- Theories and approaches.
Financing of Working Capital
II Financing of Working Capital - Determining the Working Capital - Financing Mix - New 14
Trends in Financing of Working Capital by Banks- Measuring the Working Capital.
Receivables Management Receivables Management
III - Meaning - Objectives - Cost of Maintaining Receivables - Factors Influencing Size of 14
Receivables - Forecasting the Receivables- Dimensions of Receivables Management
Cash and Inventory Management
Cash Management - Managing Cash Flows - Determining Optimum Cash Balance.
IV 15
Inventory Management - Meaning, Nature, Benefits, Risk and Cost of Inventory
Management- Tools and Techniques of Inventory Management.
Working Capital Control
Working Capital Control and Banking Policy - Committee Recommendations on Working
V Capital - New System of Assessment of Working Capital Finance. - Money Market 15
Instruments - Bank Finance - Assessment and Appraisal - Managing Corporate Liquidity
and Financial Flexibility.
Distribution of Marks:60% problem (Simple problems only) and 40% theory

1. V.K.Bhalla, Working Capital Management, Text and Cases, 6'''Ed.„ Anmo! Publications, New
Delhi, 2008.
Reference Books
1. Prasanna Chandra, "Financial Management, Theory and Practice", 9''' Ed., Tata McGraw- Hill
Publishing Company Limited, New Delhi, 2017
2. Pandey I.M,'Financial Management', 11''' Ed., Vikas Publications, New Delhi,2018
3. Khan and Jain, Financial Management,?*** Ed., Tata McGraw- Hill Publishing Company Limited,
New Delhi, 2017
Outcomes COl: Forecast Working Capital Management Requirements ofa Firm.
C02: Utilize the Working Capital Financing Mix effectively.
C03: Manage the Receivables effectively.
C04: Apply Cash and Inventory Management Tools for optimum Cash and Inventory Management.
COS: Assess the Working Capital Finance.
DrD.DEVARAJAN M.Com.,PGDPM (NiPM)

. „, PGDCA., M.Phil., Ph.D.,
£olmbatore -14.
FSU 35
Course Code 18FSU22

Title FINANCIAL DERIVATIVES
Programme III B.Com (FS) Semester V

Objectives • Understand the students about the concept of Derivative and its types.
• Acquaint the knowledge on Future and Forward and understand their Pricing mechanisms.
• Provide students with the knowledge of Stock Options.
• Familiarize with the different types of Swaps available and its
characteristics
• Explain about Investors Protection Services.
No. of
UNIT Content
Hours
Introduction to Derivatives
Derivatives - Meaning - Functions - Types - Evolution of Derivatives - Participants in
I Derivative Market - Derivatives trading in India - significance of Derivatives - Risk 15
associated with Derivatives - Derivative Markets - The Role of Derivative Market, uses
and misuses of Derivatives.
Futures and Forward
Future - Meaning -Features -Uses of Futures - Pricing of Futures - Basic concepts -
II Currency Futures- Stock Futures-Index Future - Interest rate Future- Forward Contract - 15
Meaning - Advantages and disadvantages - Currency Forward -Meaning - Foreign
exchange risk - Hedging of Foreign exchange risk.
Stock OptiOBS
Stock options - Meaning - Types - Trading in call options and Put option - Close out of
III Options - Speculative profits fiôm Option trading -Understanding Option quotation - 14
Trading and Settlement- Margins in Options-Difference between Option and
Futures/Forward-Currency Option-Exchange traded Vs. OTC option.
Swaps
Concepts and Nature, Evolution of Swap Market, Features of Swaps, Types of Swaps -
IV 14
Financial Swaps-Features and Uses of Swaps- Interest rate Swaps - Types of Interest rate
Swaps- Valuation of Interest rate Swaps- Currency Swaps- Valuation of Currency swaps.
Investor Protection Services
Risk of the investors - Types of Risk - Assessing Credit Risk - Need for investors
V Protection - KYC - Documents relating to trade in derivative contracts by the Investors - 14
Investors Grievances Mechanism-Investors' Grievances against Listed Companies-
Investors' Grievances against BSE's Trading Members
References Text Books:

1. Kevin.S,"Commodity and Financial Derivatives", PHI Learning Pvt.Ltd, New Delhi, 2014.
Reference Books:
1. Gordon.E and Natarajan.K,' Financial Markets and Services', Himalaya
Publishing House, New Delhi,2014.
2. Gupta.S.L,"Financial Derivatives", PHI Leaming Private Limited, New Delhi,2010.
Outcomes CO l:Have a good understanding of Derivatives securities.
CO 2:Acquire knowledge on functioning ofForward and Future contracts.
CO 3:Elucidate the students on Trading and Settlements of Option contracts.
CO 4:Illustrate how swaps are utilized in Risk management.
CO 5:Examine the types of risk and to familiarize with Investors Grievances Mechanism,
Dr.D.DEVARAJAN M.Com., PGDPM (NIPM)■

Associate Professor/''^'^^"
Colmbatore-14.
FSU 36
Course Code 18COU23/18AFU23/18CRM23/18BPU23/18FTU23/18FSU23/18CBI23

Title COMPUTER PRACTICAL - II - COMPUTERIZED ACCOUNTING(TALLY)
Course The Courses aims to

Objectives • Provide knowledge on company creation and preparation ofcharts using Tally Packages.
• Familiarize the Chart of Accounts.
• Identify the categories of Maintaining Stock Items.
• Familiarize the list of Reconciled Entries.
• Introduce the concept of GST with Tally Packages.
Ex No. Name of the Exercise

1 Fundamentals: Company Creation - Name, Address, e-mail. Income Tax, Local Sales Tax and inter-state Sales
Tax Numbers- Currency Symbol- Maintaining Accounts- Selection, Closure and Alteration ofCompany.
2 Chart of Accounts: Group of Accounts - Pre-defined Group -Primary Group, Sub-Group - Ledger - Creation -
Single Ledger, Multiple Ledger- Addition, Alteration and Deletion of Ledger.
3 Accoonting Voucbei«'- Types - Contra, Payment, Receipt, Journal, Sales Voucher, Credit Note, Debit Note,
Purchase Voucher.
4 Statement of Accounts - Balance Sheet, Profit & Loss Account, Trial Balance, Sales Register, Purchase
Register, Cash Book, Bank Book and Ledgers.
5 Inventory Accounting: Creation of Stock Item, Units of Measure, Multiple Stock Group, Multiple Stock
Categories.
6 Inventory Report - Types - Inventory Report - Stock Summary - MIS Report - Stock Item - Stock Group
Summary - Stock Transfer Register.
7 Bank Reconciliation Statement: Bank Data entry, List of Reconciled Entries.
8 Calculation of Interest: Interest Receivable, Interest payable - Ledger- Group.
9 Preparation of Ratio Analysis.
10 Enabling GST-Intra-State Supply of Goods-Inter-State Supply- Return of Goods- GST Reports.

Outcomes COl: Create company using various features of Tally.
C02:Prepare Statement of Trading/Profit and loss Account and Balance Sheet.
C03: Prepare Inventory Report and Stock summary.
C04: Prepare Bank Reconciliation Statement.
COS; Compute the GST for Business Transactions.
Dr.D.DEVARAJAN M.Com., PGDPM (NtPM)

Associate
Ilolmbatore • 14.
FSU 37
Course Code 18COU24/18COC26/18COE27/18AFU24/18CRM24/18BPU24/18FTU24/

18FSU24/18CBI24
Title INTERNSHIP
Students have to undergo Internship in Industries, Business Establishments and Auditing Firms during
the II year summer holidays for a period of 20 days. They should maintain a Work Diary during Internship and
they have to submit a Report on Internship during V Semester. This is evaluated for ICQ marks.(CA :40 Marks,
CB:60 Marks)
Dr.D.DEVARAJAN M.Com., PGDPM (NiPM)

., „ , PGDCA., M.Phil., Ph.D..
Coimbatore -14.
FSU 38
Course Code 18COU25/18COC27/18COE28/18AFU25/18CRM25/18BPU25/18FTU25

18FSU25/I8CBI25
Title MANAGEMENT ACCOUNTING
Class III B.Com (FS) Semester VI

Objectives • Make an understanding about Nature and Scope of Management Accounting.
• Familiarize the techniques of Financial Statement Analysis.
• Expose the new format for Funds flow and Cash Flow Statement.
• Comprehend the various types of Budgets and Importance of Budgeting Control.
• Develop knowledge on Managerial Costing and Standard Costing.
No. of
UNIT Content
Hours
Introduction to Management Accounting
Management Accounting - Nature and Scope - Objectives - Functions- Importance - Limitations 14
I
- Management Accounting and Financial Accounting - - Management Accounting and Cost
Accounting - Installation of Management Accounting System.
Financial Statements
Financial Statement Analysis - Types of Financial Analysis - Techniques - Comparative
II 14
Financial Statements - Common Size Statements - Ratio Analysis Significance - Limitations -
Liquidity, Solvency, Activity and Profitability Ratios
Funds Flow and Cash Flow Statements
Fund Flow Statement - Concepts - Importance and Limitations - Preparation of Fund Flow
UI Statement - Schedule of Changes in Working Capital - Statement of Sources and Application of 15
Funds - Cash Flow Statement - Uses, Significance and Limitations - Preparation of Cash Flow
Statement(New format)- Discounted Cash Flow (Theory only).
Budget^ CoBtrel
IV Budgetary Control - Meaning - Objectives - Requisites for a Successful Budgetary Control 14
System - Fixed and Flexible Budget- Functional Budgets.
Marginal Costing and Standard Costing
Marginal Costing - Meaning - Characteristics - Contribution - PA' Ratio - Break Even Analysis
V - Margin of Safety- Applications of Marginal Costing - Techniques of Marginal Costing - 15
Standard Costing - Meaning - Steps involved in Standard Costing - Variance Analysis -
Material. Labour.
Distribution of Marks: 20% Theory and 80% Problem
References Textbooks
1. Sharma. R.K and S.K. Gupta,"Management Accounting", 13® Ed., Kalyani Publishers, New Delhi,
2017.
Reference Books
1. Pillai. R.S.N. and Bagavathi, "Management Accounting", 11® Ed., Sultan Chand & Sons, New
Delhi, 2016
2. Jain.S.P and K.L. Narang,"Cost and Management Accounting", Kalyani Publishers, New Delhi,
2014
3. Maheswari S.N,"Principles of Management Accounting", 17 Revised Ed., Sultan Chand & Sons,
New Delhi, 2018
4. Khan M.Y. and Jain P.K,"Management Accounting",4''' Ed., Tata McOraw -Hill Publishing
Company, New Delhi, 2006
Outcomes COl:Install Management Accounting System in an Organization.
C02:Utilize the Techniques of Financial Statement for Business Decisions.
C03:Prepare Funds Flow and Cash Flow Statements for Business.
C04: Apply the different Techniques for Preparing of Financial Budgets.
COS: Apply Marginal and Standard Costing techniques in various Business Situations.
DrO DEVARAJAN M.Com.,P6DPM (NIPM)

P6DCA., M.PhiL. Ph.D..
CQjmbatore -14.
FSU 39
Course Code 18FSU26A

Title Discipline Specific Elective -II - PORTFOLIO MANAGEMENT
Class III B.Coni(FS) Semester VI

Objectives • Familiarize the Concepts of Portfolio Management and Various Elements of Risk.
• Develop Knowledge on Fundamental Analysis that helps Risk Assessment.
• Impart Knowledge on Portfolio Analysis and Technical Analysis.
• Build Knowledge on Portfolio Construction and Selection of Portfolio.
• Comprehend the Concepts of Portfolio Revision and Evaluation.
No. of
UNIT Content
Hours
Portfolio management and Risk
I Portfolio Management- Meaning - Phases - Evolution of Portfolio Management - Risk - 14
Meaning - Elements of Risk - Systematic Risk - Unsystematic Risk - Measurement of Risk.
Fundamental Analysis
Fundamental Analysis - Economic Analysis - Economic Forecasting - Forecasting 15
II
Techniques - Industry Analysis - Industry Life Cycle- Company Analysis - Financial
Statements Analysis.
portfeno Analyfis
Portfolio Analysis - Expected Return and Risk- Reduction of Portfolio Risk through 15
in
Diversification - Technical Analysis - Dow Theory - Basic Principles - Trends - Trend
Reversals- Chart Patterns - Elliot Wave Theory- Random Walk Theory- Market Indicators.
Portfolio Construction and Selection
IV Portfolio Construction- Approaches- Determination of objectives- Selection of Portfolio- 14
Markowitz Model- Sharpe Index Model- Capital Asset Pricing Model.
Portfolio Revision and Evaluation
V Portfolio Revision - Meaning - Need - Constraints- Formula Plans - Evaluation - Meaning - 14
Need - Evaluation Perspective - Differential Return.
1. Kevin S.,"Security Analysis and Portfolio Management", Revised Ed., Prentice Hall ofIndia
Pvt Limited, New Delhi, 2015.
Reference Books
1. Avadhani V A., "Security Analysis and Portfolio Management", 12* Revised Ed., Himalaya
Publishing House, Mumbai,2016.
2. Bhalla V K., "Investment Management Security Analysis and Portfolio Management", 19*
Revised Ed., Sultan Chand and Sons Limited, New Delhi, 2013.
3. Barua, Samir K, Vanna J R, Ragunathan V., "Portfolio Management", Tata Mc Graw Hill, New
Delhi,2004.
Outcomes CO 1: Summarize the various theoretical concepts and techniques ofPortfolio
Management and Risk aspects.
CO 2: Analyze the theoretical perspectives and practical aspects of Fundamental Analysis for
investment decisions.
CO 3: Predict the share price movements with the help of various tools used in
Technical Analysis.
CO 4: Select and construct Optimal Portfolio using Capital Market Theories.
CO 5: Evaluate the investment decisions using tools such-as Formula Plans and differential Return.
Dr.D.DEVARAJAN M.Com., PGDPM (NlPM)

PGDCA., M.Phil,, Ph.D.,
Coimbatore • 14.
FSU 40
Course 18FSU26B
Code Title Discipline SpeciHc Elective -II - PROJECT MANAGEMENT

Objectives • Familiarize the students with the concept and meaning of project management.
• Develop the loiowledge on software skills through training on MS Projects for Project planning,
scheduling and monitoring.
• Build knowledge in students, a project management mindset and prepare them for careers in the
areas of project management.
• Provide knowledge on Project Management Techniques.
• Impart knowledge to assess and understand project selection process, the risk associated with
projects and project team management.
UNIT No. of
Content
Hours
Preliminary Review ofProject
I
Project - Introduction - Concept of a project - Objectives and scope of projects - Project
characteristics - Project life cycle - Project identification and formulation - Project preparation - 14
Feasibility study - Generation and screening of project ideas.

Project planning
II
Process of project planning - Managing the planning process - Application of Network Analysis
(CPM, PERT) for planning - Levels of plans - Plant lay-out - Location of projects - 15
Commercial analysis - Project cost analysis.

Project Financing
Internal generation of funds - Leasing financing - Public sector banks - Debentures - Assistance
III
from international financial institutions - Investment institutions - Project financing package - 15
Procuring funds.
Project Implementation
Stages of project implementation - Bottlenecks in project implementation - Guidelines for
IV 14
effective implementation - Management techniques for project management - Project monitoring -
Tools and techniques of project management performance.
Project Audit
V Types of project audit - Audit life cycle - Computer aided project management - Need for proper 14
management software - Contracts in projects - Iôject manager - Team building in project.

1. Prasana Chandra,'Project planning, Analysis, Selection, Implementation and
Review', Tata McGraw-Hill Publishing Co.Ltd, New Delhi.2017.
Reference Books
1. Chudhury S,'Project Management', TataMcGraw-Hill Publishing Co Ltd,New Delhi.
2. Harvey maylor,'Project Management', Macmillian Indian Ltd,New Delhi.
Course On completion of the course, students will be able to
Outcomes CO I: Describe a project life cycle, and can skillfully map each stage in the
Cycle.
CO 2: Describe the time needed to successfully complete a project,considering
factors such as task dependencies and task lengths.
CO 3: Provide internal information regarding project costs by considering fectors
such as estimated cost, variances and profits.
CO 4: Work with focus to achieve the completion oftasks within project
timeframes.
CO 5; Know the areas for follow-up and corrective actions after the audit.
DnD.DEVARAJAN ^
CoimbatPfe ■
FSU 41
Course Code 18COU27/18AFU27/18BPU27/18FSU27

Title AUDITING

Objectives • Impart knowledge on Auditing Practices and Classifications.
• Familiarize criteria for Good Internal Check and Vouchering of Transaction.
• Comprehend the Auditing Practice of Limited Company.
• Develop knowledge on Company Audit and Specialized Audit.
• Understand the Provisions for Depreciation and Reserves.
No. of
UNIT Content
Hours
Introduction to Auditing
Origin of Audit- Difference between Book Keeping, Accountancy, Auditing and Investigation - 12
I
Objects of an Audit- Advantages of Audit- Classification of Audit - Meaning of Intemal Audit
and Statutory Audit and their differences- Audit Programs - Audit Note Book - Working Papers.
Internal Control and Vouching
Intemal Control - Meaning - Importance - Intemal Check - Criteria for Good intemal Check -
II Vouching - Vouching of Cash Transactions - Vouching of Trading Transactions - Audit of 12
Impersonal Ledger - Verification and Valuation of Assets and Liabilities - Audit and
Investigation - Audit of Computerized Accounts.
Avditor of »
Auditor of a Company - Qualification of an auditor - Qualification of an Auditor - Appointment
III of an Auditor - Powers and duties of an Auditor - Removal of an Auditor - Legal position of an 12
Auditor - Liabilities of an Auditor appointed by a Private Concern - Civil liability - Criminal
liability.
Audit of Limited Companies and Specialised Audit
Special features of Company Audit- Audit of Share Capital and Share Transfer - Audit Report- 12
IV
Different Classes of Audit - Club, Educational Institutions, Hotels, Hospital, Charitable
Institutions - Audit of Banking Companies.
Depreciation and Reserves
Depreciation - Definition - Causes of Depreciation - Difference between Depreciation and
Fluctuation - Objects and necessity for providing Depreciation - Methods of Depreciation - 12
V
Auditors Duties as regard Depreciation - Reserve - Meaning - General Reserve and Specific
Reserve - Difference between General Reserve and Provision - Auditors Duty as regards
Reserves.
1. Dinkar Pagare,"Principles and Practices of Auditing", Revised Ed 2003, Sultan Chand & Sons,
New Delhi 2019.
Reference Books
1. Tandon B.N."Practical Auditing", S'** Ed., Kalyani Publishers, New Delhi,2007
2. Basu B.K."Fundamentals of Auditing", l"* Ed., Dorling Kindsley Pvt. Ltd, New Delhi, 2009.
3. Sana "Auditing - Principles and Practices", Tata McGraw Hill Education India Pvt. Ltd,
Ed.,Chennai, 2017.
4. Jagdish Prakash,"Auditing Principles, Practices and Problems", 13 Revised Ed., Kalyani Publishers,
New Delhi, 2017.
Outcomes CGI: Identify the different types for Audit.
C02: Apply the techniques of Intemal check.
COS: Identify the Powers and Responsibilities ofan Auditor.
C04: Recollect the Provisions for conducting Company Audit and Specialized Audit.
COS: Apply the Provisions related to Depreciation and Reserves.
DrD.DMRWAN
-14.
FSU 42
Course Code 18FSU28

Title FINANCIAL SERVICES
Class III B.Coni(FS) j Semester VI

Objectives • Familiarize the concepts, nature and recent trends in Financial Sector.
• Develop the knowledge on Mutual Funds and Venture Capital.
• Understand the function of Merchant Banking and Factoring.
• Build knowledge on Securitization and Credit Rating.
• Expose other Financial Services in India.
No. of
UNIT Content
Hours
Introduction to Financial Services
I Financial Services - Concepts-Nature - Growth Of Financial Services Industry In India - 14
Financial Services Environment- Recent Trends In Financial Sector.
Mutual Funds and Venture Capital
Mutual Fimds - Concepts- Features-Structure -Types-Benefits- Mutual Fund Regulations-
U Mutual Fimd Industry In India- Venture Capital - Definition -Characteristics - Venture Capital 15
Investment Process- Forms Of Venture Capital Assistance - Advantages Of Venture Capital
Assistance.
Merchant Banking and Factoring
Merchant banking-Concept -Types of merchant bankers - Functions -Obligations and 14
in
responsibilities of merchant bankers under SBBI regulations - Merchant banking in India -
Factoring - Concept- Forms offactoring - Benefits of factoring.
Securitization and Credit Rating
Securitization - Concept- Definition - Need - Participants in securitization - Benefits- 15
IV
Problems of securitization- Credit rating- Meaning- Features- Credit rating symbols- Uses of
credit rating -Problem ofcredit rating - Credit rating agencies- CRISIL -ICRA - CARE
Stock Broking Services
V Stock broking - Stock broker and sub-broker-SEBI guidelines- Eligibility - Functions of
stock brokers- Code ofconduct for stock brokers- Contract note - Custodial services - 14
Definition- Custodian - Obligations and responsibilities - Stock holding corporation of India
limited - Reaistrars and share transfer agents.
References Text Books

2. Dr. Shanmugam.R,'Financial Services',l"Ed., Wiley India Pvt. limited, New Delhi,2010.
Reference Books
1. Dr. Gurusamy.S,'Essentials of fmancial services', Tata McGraw-Hill Publishing Company
Limited, New Delhi,2011.
2. Gordon.E and Natarajan.K,"Financial Markets and Services", 9® Ed., Himalaya Publication House,
New Delhi, 2014
Course On com)iletion of the course,students will be able to
Outcomes CO 1 Exhibit the fmancial service concepts and its trends.
CO 2 Apply the knowledge of common assets and funding.
CO 3 Recollect about the merchant banking and factoring.
CO 4 Provide knowledge on securitization and credit rating
COS Identify alternative financial services in India.
DrD.DEVARAJAN
Associate Prolessor,
Department of Comrnerce (FS),
PS6 College of Arts & Science.
- • •—1-14.
FSU 43
Course Code 18COU29/18COC29/18CRM29/I8BPU29/18FTU29/18FSU29/18CBI29

Title ENTREPRENEURIAL DEVELOPMENT
Class UI B.Com (FS) Semester VI

Objectives • Understand the Qualities and Functions of Entrepreneurship.
• Expose the steps for Project Formulation.
• Comprehend the steps to start SSI.
• Familiarize the various incentives and schemes for Entrepreneur Development.
• Provide knowledge on various Institutions and their Assistance for Entrepreneur Development.
No. of
UNIT Content
Hours
Introduction
Entrepreneur - Meaning- Types - Qualities - Functions- Origin ofentrepreneurship - Factors 12
I
influencing entrepreneurship- Barriers to entrepreneurship - Competing theories of
entrepreneurship
Project Formolatira and ApprainP
Meaning of Project - Objectives - Identification and Classification - Constraints - Project 12
II
formulation - Need - Significance and elements - Feasibility Report - Project Appraisal -
Concept and Methods
Small Scale Industries
Micro, Small and Medium Units - Small Scale industries policy - Registration of Small Industry 12
ni
- Steps to be taken for starting a Small Industry - NEDA Scheme - MSMED - Trade Sickness in
Small-Scale Units - Causes and Consequences- Remedies.
Incentives and Subsidies
Incentives and Subsidies - Need -Problems -Schemes in operation-Incentives for Industries in
IV Backward areas - Rural Industrial Projects - Manufacturing Sector - Infrastructure Sector - 12
Agro-based Industries- Taxation benefits - Subsidy Schemes for Technology Development -
Skill Development and Trainings- Startups - Benefits and Funding- Angel Funding.
Institutional Assistance
Institutional set up - Framework -Institutions assisting entrepreneurs - SIDO - NSIC - SISI - 12
V
SIPCOT- TIIC - NAYE - KVIC- TCO'Institutional Finance -IFCI -ICICI - IDBI - SIDBI-
Aooraisal ofterm loans - Suitable Agency for assistance.

1. Gupta C.B and Srinivasan N.P "Entrepreneurial Development", 2 Ed. Sultan Chand & Sons, New
Delhi 2017.
Reference Books
1. Jayashree Suresh,"Entrepreneurship Development", I"Ed., Margham Publications, Chennai,2006.
2. Gupta C.B. and Khanka S.S "Entrepreneurship and Small Business Management", 7* Ed., Sultan
Chand & Sons, New Delhi., 2017
3. Gupta C.B."Management of Small Business", 1"Ed.,Sultan Chand & Sons, New Delhi,2015
4. Srivatsava R.M. "Essentials of Business Finance", 8**' Ed., Himalaya Publishing House, Mumbai,
2016
Outcomes COl: Recall the qualities ofan Entrepreneur.
C02:Prepare the Feasibility Report for the business.
COS: Apply the Procedures for starting SSI.
C04: Identify the Incentive Schemes.
COS: Utilize the Institutional Assistance for the business ventures.
DrD dMRAJAN PGDCA.,

M.Com., PGDPM (Nl^yi):
M.Phil.. Ph.D.,
Cojmbatore-14,
FSU 44
Course Code 18FSU30

Title PRACTICE WORKSHOP - III
Class III B.Com (FS) Semester V&VI

Objectives • Provide practical knowledge for Preparing an Annual Report, Agenda and Minutes of a
Company.
• Expose the students the procedure for Filing IT returns for a University Professor/ Teacher.
• Build knowledge to prepare Curriculum Vitae.
• Familiarize the Advertisement Copy ofa Product/ Service.
• Develop knowledge for preparing Share Trading Report and the Business Plan.
Exercises have been developed on the practical aspects of business and the same have been taught to the
students in the Practice Workshop classes. Examination is conducted for three hours at the end of the sixth semester
and marks are awarded.(CA :40 Marks, CE :60 Marks)

Outcomes COl: Analyze and prepare the Annual Report, Agenda and Minutes ofa Company
C02: File die IT returns for a University Professor / Teacher
C03; Prepare the Curriculum Vitae.
C04: Prepare an Advertisement Copy of a product/ service.
COS: Apply the knowledge for preparing Share Trading Report and the Business Plan.
DrD DEVARAJAN M.Com.. PGDPM (NlPM)

PGDCA.,l\/l.Phil.,Ph.D.,
Ooimbatore -14.
FSU 45
Course Code 18COU31/18COC34/18COE35/18AFU31/18CRM31/18BPU31/18FTU31/

18FSU31/18CBI31
Title PROJECT WORK
Project work will be assigned to the students on the basis of group under the supervision and guidance of the
faculty members in the following areas;
a) Marketing
b) Finance
c) Management
d) Accounting and Taxation
e) Any other areas related to Trade and Commerce.
The grouping may be done in such a way that it has minimum three and maximum of five students. The
project report shall be submitted jointly by the group, evaluated by the Internal and External Examiners but the marks
will be awarded to each student separately by conducting viva-voce examination.(CA :40 Marks, CE:60 Marks)

Department Of Commerce (FS),
Coimbatore-14.

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BCOM(FINANCIAL SYSTEM) 1.1.

Distribution of Marks:80% Problems and 20% Theory

P3e.; ' -ue.

UNIT-I Banker and Customer 14

UNIT -II Banking System in India 14

UNIT-III Negotiable Instruments 15

UNIT - V Service Channels 14

I.Indian Institute ofBanking and Finance.,'Legal aspects of Bank operations', Macmillan

UNIT-1: Branch Accounts

UNIT -II: Accounting for Hire Purchase System 14

UNIT-III:Admission and Retiremehf oT'Partners 14

UNIT-IV: Death of Partners and Sale of Partnership Firms 15

UNIT- III: Organization 14

UNIT- IV :Staffing and Leadership 15

UNIT- V : Motivation, Co-ordination and Controlling 15

Learning Objective: To leam the concepts of Cost ascertainment.

UNIT-II: Material Control 15

UNIT-III: Accounting for Labour Cost and Over heads 15

UNIT-IV: Methods of Costing,Cost Reports and Cost Audk 15

UNIT-V:Process Costing and Reconciliation of Cost and Financial 15

Distribution of Marks: Problem 80% and Theory 20%

Drb.D^ARAJAN M.Com.. PGDPM (NIPM)"

Learning Objective: To provide knowledge on Indian Financial Markets.

UNIT- II: Capital Market and Foreign Exchange Market 12

UNIT- III: Money Market 12

Learning Objective: To enable the students to acquire practical knowledge in

UNIT V: Tax Administration

Distribution of Marks: Problem 60% and Theory 40%

br.b.D^ARAJAN M.Com., pgdpm (niPM)

UNIT- II: Oral and Written Communication 15

UNIT- III: Internal Communicatioir 14

UNIT- IV:External Communication 14

UNIT- V:Channels of Communication 15

Learning objective: To leam the Principles and Practices of Company Accounts

UNIT I:Issue of Shares

UNIT III: Final Accounts of Companies 15

UNIT IV: Valuation of Goodwill and Shares 15

Distribution of Marks: Problem — 80% and Theory — 20%

Learning objective: To understand the Business Laws and Concepts.

UNIT-II: Law Relating To Agreements 12

UNIT-IV: Sale of Goods Act 12

UNIT-V: Cyber Law 12

Dr.D.DEVARAJAN M.Com.. PGDPM (NIPM)

Learning Objective: To give a Comprehensive Understanding of the Primary and Secondary

UNIT-1: New Issue Market

UNIT- II: Capital Market Instruments and Intermediaries 12

UNIT- 111: Securities Exchange Board ofIndia and Stock Exchange. 12

UNIT- IV:Depository System and Trading in Secondary Market. 12

UNIT- V:Clearing and Settlement,Investor Protection. 12

Dr.D DEVARAJAN M.Com., P6DPM (NiPM)

UNIT V: Service tax 12

DrO.DEVARAJAN M.Com., PGDPM (NIPM)

PSG College of Arts & Science,

Learning objective: To impart the knowledge on e-Commerce and m-Commerce.

UNIT - V : Mobile Computing 15

PSG Collsge ot Arts & Sc.once,

UNIT I: Amalgamation and Absorptions 15

UNIT II: Reconstructions of Companies 1"^

UNIT III: Accounts of Banking Companies 14

fJNIT IV: Accounts ofInsurance Companies 14