UNIVERSITY OF MADRAS

(CBCS)

AMENDMENT IN B.Com. Corporate Secretaryship

  1. the removal of the following Chapters from the syllabus of Financial Accounting and Advanced Financial Accounting (I & II Semester) for the B.Com Corporate Secretaryship under the CBCS to be offered in the affiliated Arts and Science Colleges to take effect from the academic year 2010-2011 and thereafter.

FINANCIAL ACCOUNTING:- Classification of errors – Rectification of errors – preparation of suspense A/c. (Unit –II) – Self Balancing ledger (Unit III) Sinking fund method and Insurance policy method (Unit IV).

ADVANCED FINANCIAL ACCOUNTING:– Distinction between wholesale profit and retail profit – Independent branch (Unit I) – H.P. Trading A/c (Unit III).

The Reduced syllabus as given in APPENDIX - 17 (S) (FINANCIAL ACCOUNTING , ADVANCED FINANCIAL ACCOUNTING)

2. the paper Computer Application in Accounting prescribed as one among the four Non-Major subjects for semester I be removed and replaced a new subject viz Basic elements of logistics Management be included as one of the Non-Major subject in I Semester for the B.Com Corporate Secretaryship under the CBCS to be offered in the affiliated Arts and Science Colleges as given in APPENDIX – 18(R&S) to take effect from the academic year 2010-2011 and thereafter.

3. the prescribed V semester paper (Cost Accounting) (Core IX) be shifted to semester VI as Core Paper XIV and the paper Management Accounting Core (XIV) prescribed for the sixth semester be shifted to V- Semester as Core paper (IX). This interchange of regulation be effected for the candidates admitted during 2008-09 under CBCS pattern.

B.Com. Corporate Secretaryship

FIFTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins. Hrs /
week / Marks
CIA / Ext.
Exam / Total
III / CORE IX / Management Accounting / 4 / 6 / 25 / 75 / 100

SIXTH SEMESTER

PART / COURSE
COMPONENT /
COURSE TITLE
/ Credit / Ins.
Hrs/
Week / MARKS
CIA / Ext.
Exam / Total
III /
Core XIV /
Cost Accounting
/ 4 / 6 / 25 / 75 / 100

4.  the question paper pattern for problems related subject for B.Com. (Corporate Secretaryship) degree Courses under CBCS in the following ways with effect from 2010-2011.

SECTION – A

6 Theories 6 problems

SECTION – B

2 Theories 5 problems

SECTION – C

One (1) Theory 4 problems

APPENDIX- 17 (S)

UNIVERSITY OF MADRAS

Choice Based Credit System)

B.Com. (Corporate Secretaryship)

Degree Course

(w.e.f. 2010 – 2011)

Reduced Syllabus

Semester – 1

Core paper 1 – Financial Accounting

Unit – 1

Preparations of Final Accounts of a Sole Trading Concern – Adjustments – Closing Stock, Outstanding and Prepaid items, Depreciation, Provision for Bad Debts, Provision for Discount on Debtors, Interest on Capital and Drawings .

Unit – II

Preparations of Receipt and Payments Accounts – Income and Expenditure Account and Balance Sheet of Non Trading Organizations.

Unit – III

Account Current – Average Due Date – Sale or Return Account.

Unit – IV

Depreciation – Meaning, Causes, Types – Straight-Line Method – Written Down Value method – Insurance Claims – Average Clause (Loss of Stock only).

Unit – V

Single Entry – Meaning, features, Defects, Differences between Single Entry and Double Entry System – Statement of Affairs Method – Conversion Method.

Reference Books:

1.  R.L. Gupta & V.K Gupta – Advanced Accounting

2.  T.S. Reddy & A.Murthy – Financial Account

3.  Shukla & Grewal – Advanced Accounting

4.  Jain & Narang – Financial Accounting

5.  P.C.Tulsian – Financial Accounting

6.  S.Parthasarathy & A.Jaffarulla – Financial Accounting

7.  R.L Gupta & Radhaswamy – Advanced Accounting – Volume I

SEMESTER – II

CORE PAPER IV –ADVANCED FINANCIAL ACCOUNTING

Unit – 1

Branch accounts – Dependent Branches – Stock & Debtors System

Unit – II

Departmental Accounts – Basis for allocation of expenses – Interdepartmental transfer at cost or selling price – Treatment of expenses which cannot be allocated.

Unit – III

Hire-purchase and Instalment System – Default and repossession – Instalment Purchase System.

Unit – IV

Partnership Accounts – Admission of a Partner – Retirement of a Partner – Death of a Partner.

Unit – V

Dissolution of partnership – Insolvency of a partner (application of Indian Partnership Act, 1932) – Insolvency of all partners – gradual realization of asset and piece – meal distribution.

Reference books:

1.  R.K Gupta – Financial Accounting.

2.  T.S. Reddy & A.Murthy – Financial Accounting

3.  Jain & Naran – Financial Accounting

4.  R.K. Gupta & Redhaswamy – Advanced Accounting

5.  S.N. Maheswari – Financial Accounting

6.  T.S. Shukla & Grewal – Advanced Accounting

7.  S.Parthasarathy, & A.Jaffarulla – Financial Accounting.

APPENDIX – 18 (R)

UNIVERSITY OF MADRAS

CHOICE BASED CREDIT SYSTEM

B.Com. Corporate Secretaryship

(w.e.f.2010-2011)

Non Major Paper for SEMESTER I

3. Basic Elements of Logistics Management

APPENDIX – 18 (S)

UNIVERSITY OF MADRAS

CHOICE BASED CREDIT SYSTEM

B.Com. Corporate Secretaryship

SYLLABUS

(w.e.f.2010-2011)

Semester – I

NON MAJOR Paper III - – BASIC ELEMENTS OF LOGISTICS MANAGEMENT

Level of Knowledge: Basic Level

Unit – I

Logistics – Concept & Significance – Logistics System Fundamentals – Transport System: Railway, Road, Air, Waterways, Pipe Lines, Animals and Animal driven vehicles – Economics of transportation – Stocking Policies –Storage and handling capacities – Warehousing.

Unit – II

Packaging – Principles, functions and types – Containerization – Concepts – Infrastructure – Inventory Policy – Concept of Supply Chain Management and its strategic role in the organization – Intra and Inter Organization Supply Chain.

Reference Books:

1.  Strategic Logistics Management – Lambert

2.  Logistical Management – The Integrated Supply Chain Process – Bowersox

3.  Logistics & Supply Chain Management – Christopher

4.  Supply Chain Management – Sunil Chopra

5.  Logistics & Supply Chain Management – Raghuram

6.  Supply Chain Management for 21st Century – Sahay

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