Very Important Instructions

VERY IMPORTANT INSTRUCTIONS:

Kindly refer the official communication of the University in the

B.A. R&S (from III semester onwards) file .

APPENDIX – 15 (R)

UNIVERSITY OF MADRAS

BACHELOR DEGREE COURSES - UNDER THE FACULTY OF COMMERCE AND MANAGEMENT SCIENCES (B.COM)

CHOICE BASED CREDIT SYSTEM

( w.e.f. 2008-2009)

SECOND AND THIRD YEAR (i.e. III,IV,V & VI Semester)

UG DEGREE COURSES UNDER VARUOUS FACULTIES (APPENDIX-A)

Sl.No. / Degree / Name of the Course / Name of the Faculty
1. / B.Com. / Bachelor of Commerce / Commerce
2. / B.Com. (AF) / Bachelor of Commerce (Accounting & Finance) / Commerce
3. / B.Com. (BM) / Bachelor of Commerce (Bank Management) / Commerce
4. / B.Com. (MM) / Bachelor of Commerce (Marketing Management) / Commerce
5. / B.B.A / Bachelor of Business Administration / Management Sciences
6. / B.Sc. (ISM) / Bachelor of Science (Information System Management) / Management Sciences
7. / B.Com.(CS) / Bachelor of Commerce (Corporate Secretaryship) / Commerce
8. / B.Com.
(Co-operation) / Bachelor of Commerce (Co-operation) / Commerce

The Scheme of Examinations for different semesters shall be as follows:-

Vide APPENDIX - B

APPENDIX- B

SCHEME OF EXAMINATIONS : SECOND AND THIRD YEAR

(i.e. III,IV,V & VI Semester)

1. BACHALOR OF COMMERCE (B.COM.)

THIRD SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core -V / Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core -VI / Business Laws / 4 / 5 / 25 / 75 / 100
Core- VII / Banking Theory Law & Practice / 4 / 5 / 25 / 75 / 100
Core- VIII / Marketing / 4 / 5 / 25 / 75 / 100
Allied -III / (1) Business Statistics & O.R- I
OR
(2) Rural Economics / 4 / 6 / 25
25 / 75
75 / 100
IV 2 / Soft skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV) / 1

FOURTH SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core –IX / Advanced Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core –X / Company Law / 4 / 5 / 25 / 75 / 100
Core –XI / Financial Services / 4 / 5 / 25 / 75 / 100
Core –XII / Business Taxation / 4 / 5 / 25 / 75 / 100
Allied –IV / (1) Business Statistics & O.R - II
OR
(2) International Economics / 4 / 6 / 25
25 / 75
75 / 100
IV2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV3 / Environmental Studies / 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / MARKS
CIA / Ext.
Exam / Total
SEMESTER – V
I / Core – XIII / Cost Accounting / 4 / 6 / 25 / 75 / 100
Core –XIV / Practical Auditing / 4 / 5 / 25 / 75 / 100
Core – XV / Entrepreneurial Development / 4 / 6 / 25 / 75 / 100
Core – XVI / Financial Management / 4 / 6 / 25 / 75 / 100
III / Elective – I : / (1)Income Tax Law &
Practices – I
OR
(2)Visual Basic Programming / 5 / 6 / 25
25 / 75
75 / 100
100
IV 4 / Value Education / 1

SIXTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
I / Core – XVII / Advanced Cost Accounting / 4 / 6 / 25 / 75 / 100
Core –XVIII / Management Accounting / 4 / 6 / 25 / 75 / 100
Core - XIX / Business Environment / 4 / 5 / 25 / 75 / 100
II / Elective – II / (1)Income Tax Law & Practice – II
Or
(2) Visual Basic Practical / 5 / 6 / 25
40 / 75
60 / 100
100
Elective – III / (1)Human
ResourcesManagement
OR
(2)Portfolio Management / 5 / 6 / 25
25 / 75
75 / 100
100
V / Extension activities / 1

2. B.COM. (ACCOUNTING AND FINANCE)

THIRD SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER – III
III / Core – V / Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core –VI / Legal Systems in Business / 4 / 5 / 25 / 75 / 100
Core-VII / Banking Theory, Law & Practice / 4 / 5 / 25 / 75 / 100
Core –VIII / Entrepreneurial Development / 4 / 5 / 25 / 75 / 100
Allied –III / (1) Business Mathematics - I
OR
(2) Indian Economy – I / 4 / 6 / 25 / 75 / 100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV) / 1

FOURTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core –IX / Advanced Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core –X / Financial Services / 4 / 5 / 25 / 75 / 100
Core –XI / Principles of Mgt. / 4 / 5 / 25 / 75 / 100
Core –XII / Business Communication / 4 / 5 / 25 / 75 / 100
Allied –IV / (1) Business Mathematics -II
OR
(2) Indian Economy - II / 4 / 6 / 25 / 75 / 100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER – V
I / Core –XIII / Practical Auditing / 4 / 6 / 25 / 75 / 100
Core -XIV / Cost Accounting / 4 / 5 / 25 / 75 / 100
Core-XV / Income Tax Law & Practice – I / 4 / 6 / 25 / 75 / 100
Core –XVI / Financial Mgt / 4 / 6 / 25 / 75 / 100
II / Elective – I : / (1) Investment Mgt
OR
(2) Visual Basic Programming / 5 / 6 / 25
25 / 75
75 / 100
100
IV 4 / Value Education / 1

SIXTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
I / Core – XVII / Management Accounting / 4 / 6 / 25 / 75 / 100
Core –XVIII / Advanced Cost Accounting / 4 / 6 / 25 / 75 / 100
Core -XIX / Income Tax Law & Practice – II / 4 / 5 / 25 / 75 / 100
II / Elective – II : / (1) Working Capital Mgt
OR
(2) Visual Basic Practical / 5 / 6 / 25
40 / 75
60 / 100
100
Elective – III : / (1)Human Resource Mgt
OR
(2) Corporate finance / 5 / 6 / 25
25 / 75
75 / 100
100
V / Extension activities / 1

3. B.COM. (BANK MANAGEMENT)

THIRD SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER - III
III / Core – V / Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core –VI / Legal Systems in Business / 4 / 5 / 25 / 75 / 100
Core -VII / Banking, Theory Law & Practice / 4 / 5 / 25 / 75 / 100
Core –VIII / Entrepreneurial Development / 4 / 5 / 25 / 75 / 100
Allied –III / (1) Indian Economy - I
OR
(2) Business Mathematics - I / 4 / 6 / 25
25 / 75
75 / 100
100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV) / 1

FOURTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core – IX / Advanced Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core –X / Financial Services / 4 / 5 / 25 / 75 / 100
Core –XI / Business Taxation / 4 / 5 / 25 / 75 / 100
Core –XII / Company Law / 4 / 5 / 25 / 75 / 100
Allied –IV / (1) Indian Economy - II
OR
(2) Business Mathematics - II / 4 / 6 / 25
25 / 75
75 / 100
100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER – V
I / Core – XIII / Practical Auditing / 4 / 5 / 25 / 75 / 100
Core – XIV / Banking Theory Regulatory Mechanism / 4 / 6 / 25 / 75 / 100
Core –XV / Investment Mgt. / 4 / 6 / 25 / 75 / 100
Core –XVI / International Banking / 4 / 6 / 25 / 75 / 100
II / Elective – I : / (1) Credit and Risk Mgt. in
Banking
OR
(2) Visual Basic Programming / 5 / 6 / 25
25 / 75
75 / 100
100
IV 4 / Value Education / 1

SIXTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
I / Core –XVII / Marketing of Banking Services / 4 / 6 / 25 / 75 / 100
Core –XVIII / Technology in Banking / 4 / 6 / 25 / 75 / 100
Core –XIX / Management Accounting / 4 / 5 / 25 / 75 / 100
II / Elective – II : / (1) Customer Relationship Mgt.
OR
(2) Visual Basic Practical / 5 / 6 / 25
40 / 75
60 / 100
100
Elective – III : / (1)Security Analysis & Portfolio Management.
OR
(2) Treasury Management / 5 / 6 / 25 / 75 / 100
V / Extension Activities / 1

4. B.COM. (MARKETING MANAGEMENT)

THIRD SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER – III
III / Core –V / Corporate Accounting / 4 / 6 / 25 / 75 / 100
Core –VI / Legal Systems in Business / 4 / 5 / 25 / 75 / 100
Core –VII / Principles of Marketing / 4 / 5 / 25 / 75 / 100
Core –VIII / Entrepreneurial Development / 4 / 5 / 25 / 75 / 100
Allied –III / (1) Indian Economy - I
OR
(2) Business Mathematics - I / 4 / 6 / 25
25 / 75
75 / 100
100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV) / 1

FOURTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core –IX / Principles of Mgt. / 4 / 6 / 25 / 75 / 100
Core –X / Financial Services / 4 / 5 / 25 / 75 / 100
Core –XI / Product Mgt. / 4 / 5 / 25 / 75 / 100
Core –XII / Company Law / 4 / 5 / 25 / 75 / 100
Allied –IV / (1) Indian Economy - II
OR
(2) Business Mathematics - II / 4 / 6 / 25
25 / 75
75 / 100
100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER – V
I / Core –XIII / Practical Auditing / 4 / 5 / 25 / 75 / 100
Core –XIV / Cost Accounting / 4 / 6 / 25 / 75 / 100
Core –XV / International Marketing / 4 / 6 / 25 / 75 / 100
Core –XVI / Marketing Research / 4 / 6 / 25 / 75 / 100
II / Elective – I : / (1) Advertising Mgt and Sales
Promotion
OR
(2) Supply Chain Mgt. / 5 / 6 / 25
25 / 75
75 / 100
100
IV 4 / Value Education / 1

SIXTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
I / Core –XVII / Management Accounting / 4 / 6 / 25 / 75 / 100
Core –XVIII / Retail Marketing / 4 / 6 / 25 / 75 / 100
Core –XIX / Services Marketing / 4 / 5 / 25 / 75 / 100
II / Elective – II : / (1) Sales and Distribution
Management
OR
(2) Consumer Behaviour / 5 / 6 / 25 / 75 / 100
Elective – III : / Project work (Group)
OR
Industrial Marketing / 5 / 6 / 20 / 80 / 100
V / Extension Activities / 1

5. BACHELOR OF BUSINESS ADMINISTRATION

(B.B.A.)

THIRD SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
SEMESTER - III
III / Core –V / Financial Mgt. / 4 / 5 / 25 / 75 / 100
Core –VI / Organisational Behaviour / 4 / 5 / 25 / 75 / 100
Core –VII / Computer Application in Business / 4 / 6 / 25 / 75 / 100
Core –VIII / Marketing Management / 4 / 5 / 25 / 75 / 100
Allied –III / Business Statistics / 4 / 6 / 25 / 75 / 100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV) / 1

FOURTH SEMESTER

PART / COURSE
COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext. Exam / Total
III / Core –IX / Business Taxation / 4 / 5 / 25 / 75 / 100
Core –X / Business Regulatory Frame Work / 4 / 5 / 25 / 75 / 100
Core –XI / Financial Services / 4 / 6 / 25 / 75 / 100
Core –XII / Management Information System / 4 / 5 / 25 / 75 / 100
Allied –IV / Operations Research / 4 / 6 / 25 / 75 / 100
IV 2 / Soft Skill / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/
Week / Marks
CIA / Ext.
Exam / Total
SEMESTER – V
I / Core –XIII / Business Ethics and Values / 4 / 5 / 25 / 75 / 100
Core –XIV / Marketing Research / 4 / 6 / 25 / 75 / 100
Core –XV / Production Mgt. / 4 / 6 / 25 / 75 / 100
Core –XVI / Material Management / 4 / 6 / 25 / 75 / 100
II / Elective – I : / (1) Entrepreneurial
Development
OR
(2) Visual Basic Programming / 5 / 6 / 25
25 / 75
75 / 100
100
IV 4 / Value Education / 1

SIXTH SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/
Week / Marks
CIA / Ext.
Exam / Total
I / Core –XVII / Business Environment / 4 / 5 / 25 / 75 / 100
Core –XVIII / Services Marketing / 4 / 6 / 25 / 75 / 100
Core –XIX / Human Resource Mgt. / 4 / 6 / 25 / 75 / 100
II / Elective – II : / (1) Customer Relationship Mgt.
OR
(2) Visual Basic - Practical / 5 / 6 / 25
40 / 75
60 / 100
100
Elective – III : / Project Work (Group) / 5 / 6 / 20 / 80 / 100
V / Extension Activities / 1

6. B.Sc. INFORMATION SYSTEMS MANAGEMENT

B.Sc (I.S.M)

THIRD SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core –V / Financial Mgt. / 4 / 5 / 25 / 75 / 100
Core –VI / Programming in ‘C’ / 4 / 6 / 25 / 75 / 100
Core –VII / ‘C’ Practical / 4 / 5 / 40 / 60 / 100
Core –VIII / Marketing Mgt. / 4 / 5 / 25 / 75 / 100
Allied –III / Business Statistics / 4 / 6 / 25 / 75 / 100
IV 2 / Skill based subject / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV) / 1

FOURTH SEMESTER

PART / STUDY COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/ Week / Marks
CIA / Ext.
Exam / Total
III / Core –IX / Management Information System / 4 / 5 / 25 / 75 / 100
Core –X / OOP with C++ / 4 / 5 / 25 / 75 / 100
Core –XI / C++ Practical / 4 / 5 / 40 / 60 / 100
Core –XII / Business Environment / 4 / 6 / 25 / 75 / 100
Allied –IV / Operations Research / 4 / 6 / 25 / 75 / 100
IV 2 / Skill based subject / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/
Week / Marks
CIA / Ext.
Exam / Total
I / Core –XIII / Visual Basic Programming / 4 / 6 / 25 / 75 / 100
Core –XIV / Visual Basic Practical / 4 / 6 / 40 / 60 / 100
Core –XV / Production Mgt. / 4 / 6 / 25 / 75 / 100
Core –XVI / Marketing Research / 4 / 5 / 25 / 75 / 100
II / Elective – I : / (1) Programming in Java
OR
(2) Entrepreneurial
Development / 5 / 6 / 25
25 / 75
75 / 100
100
IV 4 / Value Education / 1

SIXTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins.
Hrs/
Week / Marks
CIA / Ext.
Exam / Total
I / Core –XVII / Human Resource Mgt. / 4 / 6 / 25 / 75 / 100
Core –XVIII / E-Business / 4 / 5 / 25 / 75 / 100
Core –XIX / Software Project Mgt. / 4 / 6 / 25 / 75 / 100
II / Elective – II : / (1) Web Technology
OR
(2) SPSS and Tally Accounting Package / 5 / 6 / 40
40 / 60
60 / 100
100
Elective – III : / Project Work (Group) / 5 / 6 / 20 / 80 / 100
V / Extension Activities / 1

ACADEMIC YEAR 2008-2009

CHOICE BASED CREDIT SYSTEM (CBCS)

Subjects / B.COM / B.Com
(Accounting & Finance ) / B.Com
(Bank Mgt) / B.Com
(Marketing Mgt.) / B.B.A / B.SC I.S.M

/ Corporate Accounting / III / III / III / III
Banking Theory law & Practice / III / III / III
Adv. Corporate Accounting / IV / IV / IV
Company Law / IV / IV / IV
Financial Services / IV / IV / IV / IV / IV
Business Taxation / IV / IV / IV
Cost Accounting / V / V / V
Practical Auditing / V / V / V / V
Entrepreneurial Development / V / III / III / III / V / V
Financial Management / V / V / III / III
Adv. Cost Accounting / VI / VI
Management Accounting / VI / VI / VI / VI
Business Environment / VI / VI / IV
Income Tax Law & Practice – I / V / V
Income Tax Law & Practice – II / VI / VI
Visual Basic Prog. / V / V / V / V
Visual Basic Practical / VI / VI / VI / VI
Legal systems in Business / III / III / III
Business Mathematics – I / I / III / III / III
Business Mathematics – II / II / IV / IV / IV
Indian Economy – I / III / III / III
Indian Economy – II / IV / IV / IV
Principles of Management / II / IV / IV
Human Resources Management / VI / VI / VI / VI
Customer Relationship Mgt. / VI / VI
Marketing Research / V / V / V
Business Statistics / I / I / III / III
Operations Research / II / II / IV / IV
Services Marketing / VI / VI
Production Management / V / V
Investment Management / V / V
Marketing Management / III / III
Business Communication / I / I
Business Communication / IV / II / II / II
Management Information system / IV / IV

7. B.Com. (CORPORATE SECRETARYSHIP)

THIRD SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins. Hrs / week / Marks
CIA / Ext.
Exam / Total
I / Language –
Paper - III / 3 / 6 / 25 / 75 / 100
II / English –
Paper III / 3 / 6 / 25 / 75 / 100
III / Core - V /

Corporate Accounting - I

/ 5 / 5 / 25 / 75 / 100
Core - VI / Company Law and Secretarial Practice - II / 5 / 5 / 25 / 75 / 100
Allied III / Any one of the following:
a. Statistics - I
b. Auditing
c. Fair Trade Principles and Practices / 5 / 5 / 25 / 75 / 100
IV 2 / Soft Skill –III / 3 / 2 / 40 / 60 / 100
IV 3 / Environmental Studies / (Examination will be held in Semester IV)

FOURTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins. Hrs / week / Marks
CIA / Ext.
Exam / Total
I /

Language – Paper - IV

/ 3 / 6 / 25 / 75 / 100
II /

English –

Paper - IV

/ 3 / 6 / 25 / 75 / 100
III /

Core VII

Corporate

Accounting – II

/ 5 / 5 / 25 / 75 / 100

Core VIII

Business Management

/ 5 / 5 / 25 / 75 / 100

Allied IV

/ Any one of the following:

Statistics – II
Banking Theory Law and Practice
Elements of Insurance

/ 5 / 5 / 25 / 75 / 100
IV 2 /

Soft Skill – IV

/ 3 / 2 / 40 / 60 / 100
IV 3 /

Environmental Studies

/ 2 / 1 / 25 / 75 / 100

FIFTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins. Hrs / week / Marks
CIA @ / Ext.
Exam / Total
III / Core IX / Cost Accounting / 4 / 6 / 25 / 75 / 100
Core X / Securities Laws & Market Operations / 5 / 6 / 25 / 75 / 100
Core XI /

Income Tax Law

and

Practice - I

/ 4 / 6 / 25 / 75 / 100
Core XII / Commercial Law / 4 / 5 / 25 / 75 / 100
Core XIII
(Elective) / Entrepreneurial Development / 4 / 5 / 25 / 75 / 100
IV 4 / Value Education / 2 / 2 / 25 / 75 / 100

SIXTH SEMESTER

PART / COURSE COMPONENTS / COURSE TITLE / Credit / Ins. Hrs / week / Marks
CIA @ / Ext.
Exam / Total
III / Core XIV /

Management Accounting

/ 4 / 6 / 25 / 75 / 100

Core XV

/ Industrial Laws / 4 / 6 / 25 / 75 / 100

Core XVI

/ Income Tax Law
and
Practice–II / 4 / 6 / 25 / 75 / 100

Core XVII

/ Indirect Taxes / 4 / 6 / 25 / 75 / 100

Core XVIII

(Project)

/ Institutional Training / 5 / 6 / 25 / 75 / 100
IV /

Extension Activities

/ 1

8. B.COM. DEGREE COURSE IN CO-OPERATION

THIRD SEMESTER

Course components / Subjects / Inst. Hrs / Credits / Exam Hours / Max. Marks
Ext. Marks / Int. Marks / Total
Part – I / Language Paper III / 4 / 3 / 3 / 75 / 25 / 100
Part – II / English Paper – III / 4 / 3 / 3 / 75 / 25 / 100
Part – III
Core Course / Paper – V – Producers’ Co-operatives
Paper – VI – Management Accounting for Co-operatives / 5
5 / 4
4 / 3
3 / 75
75 / 25
25 / 100
100
Allied Subject / Paper III – Elements of Statistics and Research Methods / 6 / 4 / 3 / 75 / 25 / 100
Part – IV
2. Soft skill III / 2 / 3 / 3 / 60 / 40 / 100
3. Environmental Studies / Examination will be held in IV Semester

FOURTH SEMESTER

Course components / Subjects / Inst. Hrs / Credits / Exam Hours / Max. Marks
Ext. Marks / Int. Marks / Total
Part – I / Language Paper IV / 4 / 3 / 3 / 75 / 25 / 100
Part – II / English Paper – IV / 4 / 3 / 3 / 75 / 25 / 100
Part – III
Core Course / Paper – VII – Trading and Services Co-operatives / 5 / 4 / 3 / 75 / 25 / 100
Paper VIII – Principles of Management / 5 / 4 / 3 / 75 / 25 / 100
Allied Subject / Paper – IV – Computer Applications to Co-operatives / 6 / 4 / 3 / 75 / 25 / 100
Part – IV
2. Soft skill IV / 2 / 3 / 3 / 60 / 40 / 100
3. Environmental Studies / 2 / 3 / 3 / 75 / 25 / 100

FIFTH SEMESTER

Course components / Subjects / Inst. Hrs / Credits / Exam Hours / Max. Marks
Ext. Marks / Int. Marks / Total
Part – III
Core courses / Paper IX – General and Co-operative Audit / 6 / 4 / 3 / 75 / 25 / 100
Paper X – Co-operative Law / 6 / 4 / 3 / 75 / 25 / 100
Paper – XI – Banking Theory, Law and Practice / 6 / 4 / 3 / 75 / 25 / 100
Paper – XII – Co-operative Management and Administration / 6 / 4 / 3 / 75 / 25 / 100
Project / Electives* / Paper – XIII – Practical Training – Phase I (Institutional visit) / 6 / 4 / 3
Part – IV
4. Value Education

* Details of training and examination explained in the syllabus

SIXTH SEMESTER

Course components / Subjects / Inst. Hrs / Credits / Exam Hours / Max. Marks
Ext. Marks / Int. Marks / Total
Part – III
Core courses / Paper – XIV – Business Laws for Co-operatives / 6 / 4 / 3 / 75 / 25 / 100
Paper XV – Principles of Marketing / 6 / 4 / 3 / 75 / 25 / 100
Paper XVI – Co-operative Entrepreneurship Development / 6 / 4 / 3 / 75 / 25 / 100
Paper XVII – Co-operative Business Communication and Management Information system / 6 / 4 / 3 / 75 / 25 / 100
Project / Electives* / Paper XVIII – Practical Training – Phase – II (Internship Training) / 6 / 4 / 100
Part – V Extension Activities

* Details of training and examination explained in the syllabus

A.C.F.2009

APPENDIX – 15 (S)

UNIVERSITY OF MADRAS

CHOICE BASED CREDIT SYSTEM (CBCS)

SYLLABUS

(w.e.f. 2008-2009)

1. BACHALOR OF COMMERCE (B.COM.)

III SEMESTER

Core subject : V - CORPORATE ACCOUNTING

Theory : 15 Problems : 60

UNIT I

Issue of Shares and Debentures – Various Kinds – Forfeiture – Re issue – Underwritting of Shares and Debentures.

UNIT II

Redemption of Preference Shares and Debentures – Purchase of business – Profits Prior to Incorporation.

UNIT III

Preparation of company final accounts – Company balance sheet – Computation of Managerial Remuneration.

UNIT IV

Valuation of Shares and Goodwill

UNITV

Alteration of Share Capital and Internal Reconstruction and Reduction of Capital.

Reference Books

1)R.L. Gupta and M. Radhaswamy -Advanced Accounts -New Delhi, Sultan Chand.

2)S.P. Jain and N.L. Narang - Advanced Accounting - Kalyani Publication.

3)T.S. Reddy A. Murthy - Corporate Acconting,- Margham Publication, Chennai.

4)Shukla, Grewal and Gupta - Advanced Accounts - S.Chand New Delhi.

Core subject : VI - BUSINESS LAWS

UNIT I

Indian Contract Act – Formation – Terms of contract – Forms of contract – Offer and acceptance - consideration.

UNIT II

Capacity – Flaw in consent, Void agreements – Illegal agreements.

UNIT III

Performance – Tender – Quasi contract – Discharge – Remedies for breach of contract.

UNIT IV

Sale of Goods Act – Sale and agreement to sell – Formation – Caveat emptor

UNIT V

Conditions and warranty – Rights of unpaid seller.

REFERENCE BOOKS :

Business Laws-N.D. Kapoor , Sultan Chand and Sons
Business Laws – M.R. Sreenivasan , Margam Publications
Business Laws – M.V. Dhandapani, Sultan Chand ad Sons
Mercantile Law – S. Badre Alam and P. Saravanavel
Business Law – R.S.N. Pillai – S. Chand
Mercantile Law – Gogna, S. Chand.
Business Law – Gogna , S. Chand
Business Law – KN. Ramaswamy
Business Law – M.C. Shukla , S. Chand & Co.

Core subject : VII - BANKING THEORY, LAW AND PRACTICE

UNIT I

Banking Regulation Act, 1949(Definition of Banking, Licensing, Opening of branches, Functions of Banks, Inspection) – Role of RBI and their functions.

UNIT II

Commercial Banks – Functions – Accepting Deposits – Lending of Funds,

E-Banking – ATM Cards, Debit cards, Personal Identification Number – Online enquiry and update facility – Electronic Fund Transfer – Electronic Clearing System.

UNIT III

Opening of an Account- Types of Deposit Account – Types of customers(Individuals, firms, Trusts, and Companies) – Importance of customer relations – Customer grievances and redressal – Ombudsman.

UNIT IV

Principles of lending – Types of Borrowings – Precautions to be taken by a banker.

UNIT V

Negotiable instruments: Promissory Note – Bills of Exchange, Cheque, Draft – Definitions, Features – Crossing – Endorsement – Material Alteration – Paying Banker – Rights and Duties – Statutory Protection – Dishonour of Cheques – Role of collecting banker.

REFERENCE BOOKS:

1. Banking Law Theory and Practice – Sundaram and Varshney – Sultan Chand Co.

2. Banking and Financial Systems – B. Santhanam(Margham Publishers)

3. Banking Law Theory and Practice – S.N. Maheswari – Kalyani Publications

4. Indian Banking – Parameswaran – S. Chand and Co.

5. Banking Law Theory and Practice – Tanon

6. Banking Law Theory and Practice – Sherlaker & Sherlaker

Core subject : VIII - MARKETING

UNIT I

Introduction to Marketing –Meaning – Definition and Functions of Marketing – Marketing Orientation – Role and Importance of Marketing – Classification of Markets

UNIT II

Market Segmentation – Concept – Benefits – Basis and Levels. Introduction to Consumer Behaviour – Need for study – Consumer buying decision process – Buying motives.

UNIT III

Marketing mix. Product – Meaning – Introduction to Stages of New Product Development – Types – Introduction to PLC – Product Mix – Price – Pricing Policies and Methods.

UNIT IV

Channels of Distribution (Levels) – Channel Members – Promotion – Communication Mix – Basics of Advertising, Sales promotion and personal selling.

UNIT V

Recent Trends in Marketing. A Basic understanding of E – Marketing, Consumerism, Market Research, MIS and Marketing Regulations.

REFERENCES

Marketing Management by Rajan Saxena
Marketing by William J Stanton
Principles of Marketing by Philip Kotler
Marketing Management by Still and Cundiff

5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker

Allied: III (1) BUSINESS STATISTICS AND O.R.-I

UNIT –I

Introduction – Classification and tabulation of statistical data - Diagrammatic and graphical representation of data.