SNR SONS COLLEGE (AUTONOMOUS), COIMBATORE
SNR SONS COLLEGE (AUTONOMOUS), COIMBATORE – 6DEPARTMENT OF COMMERCE with PROFESSIONAL ACCOUNTINGUNDER CBCS PATTERNB.COM (PA) – ACADEMIC YEAR – 2015 – 2016 ONWARDSSCHEME OF EXAMINATIONSI SEMESTERS.NO.123COURSECODE15T01 15ES01COURSEPART –ITAMIL –I / HINDI –I /MALAYALAM-I /FRENCH -IPART –II ENGLISHFORCOMMUNICATION -IPART-IIIPRINCIPLES OFACCOUNTANCYINFORMATIONTECHNOLOGY INBUSINESSALLIED –IMATHEMATICS FORBUSINESSPART –IVENVIRONMENTALSTUDIESTOTALNO. OURSECODE15T02 5CPA20315VE01COURSEPART –ITAMIL –II / HINDI -IIMALAYALAM-II /FRENCH -IIPART –II ENGLISHFORCOMMUNICATION -IIPART-IIIADVACEDACCOUNTANCY - ICOMPUTERPRACTICALS –IMS OFFICECHOICE BASED CREDITSYSTEM -IALLIED –IIBUSINESS STATISTICSPART –IVVALUE EDUCATIONTOTALNO. 5751004340601003325751004325751002223*600
01COURSENO. OFCREDITSEXAMHOURSCIAC.ETOTALPART –IIIADVANCEDACCOUNTANCY - II432575100COST ACCOUNTING432575100MERCANTILE LAWELECTIVE –IFINANCIALINSTITUTIONS ANDMARKETSALLIED –IIIMANAGERIALECONOMICSSKILLED BASEDCOURSE –IMANAGEMENTCONCEPTSPART –IVBASIC TAMIL –IADVANCED TAMIL-INON-MAJOR E115CPA40123415CPA40215CPA603PART –IIICORPORATEACCOUNTING - ICOMPUTERPRACTICALS –II TALLYINSTITUTIONALTRAINING REPORT15CBCHOICE BASED CREDITSYSTEM -II15CPA404ALLIED -IVINDUSTRIAL LAW515CPA40567COURSE15BCT0215ADT0215NM02SKILLED BASEDCOURSE –IIBANKING ANDINSURANCE LAWPART –IVBASIC TAMIL –IIADVANCED TAMIL –IINON-MAJOR –IIGENERAL AWARENESSTOTALNO. 010033325751004325751003325751002223*600
A50315CPA50415CPA50515CPA5066COURSENO. OFCREDITSPART –IIICORPORATE ACCOUNTING -IICOMPANY LAWDIRECT TAXATIONENTREPRENEURSHIPDEVELOPEMENTELECTIVE –IIFINIANCIAL MANAGEMENTSKILL BASED COURSE -IIIHUMAN CPA60315CPA60415CPA605615CB715CPA606COURSENO. OFCREDITSEXAMHOURSCIAC.ETOTALPART –IIISTRATEGIC MANAGEMENT432575100AUDITING AND ASSURANCE4325751004325751004325751003340601003325 100PROJECT WORK AND VIVAVOCE4-4060PART –VEXTENSION NG MANAGEMENTSKILL BASED COURSE IVCOMPUTER APPLICATIONPRACTICALS – III E FILLING &HTMLCHOICE BASED CREDITSYSTEM –III700CIA – CONTINUOUS INTERNAL ASSESSMENTCE – COMPREHENSIVE EXAMINATION* Not included in total marks & CGPATotal Marks for the programme -3600Total credits for the programme -140Chairman, Board of Studies inB.Com. PASNR Sons college, COIMBATORE-06
15 CPA301-ADVANCED ACCOUNTANCY - IISemesterCreditMaxMarksIII (Core)4CIA -25CE-75TOT-100COURSE OBJECTIVES:On successful completion of the course, the students should have understood theaccounting procedures of Partnership.UNIT –IUNIT –IIUNIT –IIIUNIT–IVUNIT –VPartnership Accounts – division of profits – fixed and fluctuating capital– past adjustments- guarantee of profits – Final accounts of PartnershipfirmsAdmission, retirement and death of a partner including treatment ofgoodwillDissolution of partnership firms – closing of partnership accountsincluding piecemeal distribution of assets. Amalgamation of partnershipfirmsConversion into a company and Sale to a companyAccounting Standards – Working knowledge of: AS4: Contingenciesand events occurring after the Balance sheet date. AS5: Net profit orloss for the period, Prior period Items and Changes in AccountingPolicies. AS11: The Effects of Changes in Foreign Exchange Rates(Revised 2003). AS12: Accounting for Government Grants. AS16:Borrowing Costs.AS19: Leases. AS20: Earnings per share. AS26:Intangible assets. AS29: Provisions, Contingent Liabilities andContingent Assets.(Theory only)Distribution of marks – 20 % Theory & 80 % ProblemsTEXT BOOK:1.S.P.Jain and K.L.Narang, Advanced Accounting, Volume I, Kalyani Publishers,2008.REFERECE BOOK:1.Gupta R.L. & Radhaswamy M.-Corporate Accounts- Theory Method and ApplicationSultan Chand,20062.Dr. M.A. Arulanandam, Dr. K.S. Raman-Advanced Accountancy, Part-I-Himalaya Publications3.Shukla M.C., Grewal T.S. & Gupta S.L.-Advanced Accountancy –S.Chand & Co,20004.T.S. Reddy & A.Murthy -Financial Accounting –Margham Publishers-2010
15 CPA302-COST ACCOUNTINGSemesterCreditMaxMarksIII (Core)4CIA -25CE-75TOT-100COURSE OBJECTIVES:On successful completion of this course, the student should be well versed in theconcepts, methods and principles in cost accounting.UNIT –ICost Accounting – Definition – Meaning and Scope – Concept andClassification – Costing an aid to Management –– Types and Methodsof Cost – Elements of Cost Preparation of Cost Sheet and TenderUNIT –IIMaterial Control: Levels of material Control – Need for MaterialControl – Economic Order Quantity – ABC analysis – Perpetualinventory – Purchase and stores Control: Purchasing of Materials –Procedure and documentation involved in purchasing – Requisition forstores – Stores Control – Methods of valuing material issue – LIFO,FIFO,Simple average, weighted average and base stock method.UNIT –IIILabour: System of wage payment – Idle time – Control over idle time –Labour turnover. Overhead – Classification of overhead – allocation andabsorption of overhead.UNIT–IVProcess costing – Features of process costing – process losses, wastage,scrap, normal process loss – abnormal loss, abnormal gain. (Excludinginter process profits and equivalentproduction).UNIT –VOperating Costing - Contract costing – Reconciliation of Cost andFinancial accounts.NOTE : Distribution of marks : Theory 40% and Problems 60%TEXT BOOK:1.S.P. Jain and KL Narang - Cost Accounting - Kalyani Publishers-2005 EditionREFERECE BOOK:1.R.S.N. Pillai and V. Bagavathi - Cost Accounting - S.Chand & Co -2004 Edition2.V.KSaxena & C.D.Vashist -Cost Accounting -Sultan Chand -2005 Edition3.S.P.Iyyangar-Cost Accounting Principles and Practice – Sultan & Chand -2005 Edition
15 CPA303-MERCANTILE LAWSemesterCreditMaxMarksIII (Core)4CIA -25CE-75TOT-100COURSE OBJECTIVES:To test the general comprehension of elements of mercantile lawUNIT –ILaw –Meaning –Law of Contract –Essential Elements of Valid Contract –Types of Contracts -Offer –Legal Rules relating to Offer –acceptance–Essentials of Valid Acceptance –Revocation of Offer and Acceptance.UNIT –IIConsideration –Essentials of Valid Consideration –Capacity to Contract–Lawrelating to Minor, Unsound Mind–Persons Disqualified by Law.UNIT –IIIPerformance of Contract–Modes of Performance –Quasi-Contract –Dischargeof Contract –Modes of Discharge –Remedies for Breach of Contract.UNIT–IVThe Sale of Goods Act, 1930: Formation of Contract of sale –Conditions and Warranties – Transfer of Ownership and delivery ofgoods- Unpaid seller and his rights.UNIT –VThe Indian Partnership Act 1932: General nature of partnership – Rightsand duties of partners- Registration and dissolution firm.TEXT BOOK:1. R.S.N.Pillai & Bhagavathi-Business Law -S.chand & Co, Reprint 2009REFERECE BOOK:1. N.D.Kapoor- Business Law –Sultan Chand, 5th edition 20072. P C Tulsian - Mercantile Law for CA Common Proficiency.3. P.Saravanavel & Syed Bandre Alam -Business Law –Himalaya Publishing House,2007 edition
15 CPA304-FINANCIAL MARKETS AND INSTITUTIONSSemesterCreditMaxMarksIII (Elective I)4CIA -25CE-75TOT-100COURSE OBJECTIVES:On successful completion of this course, the student should know about the methods offinancing by this agencies and the key role played by them in Corporate Financing.UNIT –IFinancial Markets – Structure of Financial Markets – FinancialInvestment – Money Market in India – Indian Capital Markets –Difference between Money Market and Capital Market – Classificationand object of Indian Money Markets and Structure of Capital Markets.UNIT –IIPrimary Market - Markets for Corporate Securities – New Issue Markets– Functions Issue Mechanism – Merchant Banking - Role and Functionsof Merchant Bankers in India – Under writing.UNIT –IIISecondary Markets – Stock Exchange – Role of Secondary Market –Trading in Stock Exchange – Various Speculative Transactions – Roleof SEBI – Regulation of Stock Exchange.UNIT–IVBanks as Financial Intermediaries – Commercial Banks Role inFinancing – IDBI – IFCI – LIC – GIC – UTI – Mutual Funds –Investments Companies.UNIT –VNew Modes of Financing – Leasing as Source of Finance – Forms ofleasing – Venture Capital – Dimension Functions – Venture Capital inIndia – Factoring – Types – Modus Operandi of Factoring – AngelInvestment - Private equity – Factoring as Source of Finance –Securitisation of assets – Mechanics of Securitisation- Utility ofSecuritisation – Securitisation in IndiaTEXT BOOK:1. Gordon & Natarajan-Finanacial Markets & services-Himalaya Publishing House9th edition 2014REFERECE BOOK:1. Prasanna Chandra-Financial Management Theory and Practice-TataMCPublications.20142. Essentials of Business Finance - R.M. Sri Vatsava-Himalaya publishing house.
15 CPA305-MANAGERIAL ECONOMICSSemesterCreditMaxMarksIII (Allied III)4CIA -25CE-75TOT-100COURSE OBJECTIVES:On Successful completion of this course the student should be well versed in theconcepts, tools and principles in the field of economic and business management.UNIT –IManagerial Economics – Meaning and Definition – Nature and Scope ofManagerial Economics – Relationship of Managerial Economics withother Disciplines – Objectives of Firm.UNIT –IIDemand Analysis – Meaning – Law – Types – Determinants – Elasticityof Demand – Types – Measurement of Elasticity of Demand – DemandForecasting – Demand Distinction.UNIT –IIIUNIT–IVUNIT- VSupply Analysis – meaning – law – Determinants – Elasticity of Supply– Production Function – Meaning – Assumption – Cobb-DouglasProduction Function – Properties - Uses and limitations – Laws ofProduction – Laws of Variable Proportion – Laws of Returns – Cost –Concepts – Classification – Revenue Concept –AR curve and MR curveunder perfect and imperfect competition.Market Structure – Meaning – Classification – Pricing Methods – CostPlus or Full cost pricing method – Marginal cost pricing – Objectives ofpricing policies.Pricing and output decisions – perfect competitions – monopoly –monopolistic competition – oligopoly – characteristics – features ofDuopoly and Monopsony.TEXT BOOK:1. Cavery, Girija, Sudhanayak and Meenakshi- Managerial economics – S.Chand Publications 2010REFERECE BOOK:1. R.L.Varhney and K.L.Maheswari - Managerial economics –20092. Athmananth- Managerial economics – Excel books Publications - 20073. S.Sankaran- Managerial economics – Margham Publications - 2008
15 CPA306-MANAGEMENT CONCEPTSSemesterCreditMaxMarksIII (Skill I)3CIA -25CE-75TOT-100COURSE OBJECTIVES:On successful completion of this course, the student will have an opportunity to examineand apply appropriate theories/concepts about managing the business effectively.UNIT –IDefinition of Management – Management and Administration – Natureand Scope of Management - Functions of Management - Contribution ofF.W. Taylor – Henry Fayol – Mary Parker Follet – Mc Gregor and PeterF. Drucker.UNIT –IIPlanning – Meaning – Nature and Importance of Planning – Planningpremises – Methods and Types of plans – Decision Making.UNIT –IIIUNIT–IVUNIT –VOrganization – Meaning, Nature and Importance – Process ofOrganization – Principles of Sound Organization – OrganizationStructure – Span of Control – Organization Chart - Departmentation –Delegation and Decentralization – Authority relationship Line,Functional and Staff.Motivation – Need – Determinants of behaviour – Maslow’s Theory ofMotivation – Motivation Theories in Management – X, Y and Z theories– Leadership styles – MBO – Management by ExceptionCommunication in Management – Co-Ordination – Need andTechniques – Control – Nature and process of Control – Techniques ofControl.TEXT BOOK:1. Dinkar Pagare, Business Management -Sultan Chand &Sons ,5th edition ,2005REFERECE BOOK:1. Koontz and O’Donald - Principles of Management - McGraw-Hill.2. Rustom S. Davan -The Principles of Management 3. Y. K. Bhushan - Business Organization and Management 4. Chatterjee - Business Management -
15 NM 01-PERSONALITY DEVELOPMENTSemesterCreditMaxMarksCOURSE OBJECTIVES:III (NonMajor)2CIA -25CE-75TOT-1001. To understand the concepts, process and importance of personality2. To gain a knowledge on the dynamics and techniques of personality development3. To have an insight into self development and environmental factors affectingpersonality development4. To help the students to acquaint with the application of communication skills in theworld of Business5. To know the importance of right dressing for the right occasion6. To get an idea about and have a mock drill on interviews and other selectiontechniquesUNIT –IPersonality – Definition – Social and Self concepts of personality – canpersonality be developed? – Traits and patterns of personality – Socialclassifications of personality. Factors affecting personality –Environmental factors – Physical factors – Intellectual factors –Emotional factors – Values – Group skills. Dynamics of personalityformation – prenatal stage – Nursery stage – Adolescent stage – Adultstage – Old ageUNIT –IISuccessful personality – Meaning – Acquisition and Qualities of asuccessful personality – Barriers to successful personality – Removingbarriers to personality development – Scope, Techniques and Principlesof personality development – Personality development – Personalitydevelopment strategyUNIT –IIIUNIT–IVSelf development – Approach – Aims and Objectives – Self Appraisal –Analysis of social environment – Selection, Formulation and Executionof a plan for self developmentCommunication – Importance – objectives – Methods –Principles and Application of communication for personalitydevelopmentIntricacies of dressing up – Purpose and factors to consider whiledressing up – Forms and codes of dress – Approach to dressing up forpersonality projectionSocial Etiquettes – Participation in social events –Interpersonal etiquettes – Meal service and Eating manners – Socialgraces and customs
UNIT –VInterviews – Classification – Self projection in a selection board forinterview, Group discussion, Group task, Telecommunication, Videoconferences and public addressesTEXT BOOK:1. J.R.Bhatti, “The Dynamics of Personality Development and Projection”, Pearson Education2009REFERENCE BOOKS:1. R.M.Omkar, “Personality Development and Career Management – A Pragmatic Prospective”,Sultan Chand 20082. Robert.M.Sherfield, Rhonda.J.Montgomery and Patricia.G.Moody, “Developing Soft Skills”,Pearson Education 20093. Dr.S.K.Mandal, “How to Succeed in group Discussion and Personal Interviews”, JaicoPublishing House 20054. Dr. T.Bharathi, “Personality Development”, Neelkamal publications Pvt.Ltd 2008
15 CPA401-CORPORATE ACCOUNTING - ISemesterCreditMaxMarksIV (Core)4CIA -25CE-75TOT-100COURSE OBJECTIVES:After the successful completion of the course the student should have a throughknowledge on the accounting practice prevailing in the Corporate.UNIT –IIssue of shares : Par , Premium and Discount - Forfeiture - Reissue – Surrender ofShares – Right Issue – UnderwritingUNIT –IIRedemption of Preference Shares. Debentures – Issue Redemption : SinkingFund Method.UNIT –IIIProfit prior to incorporation- Final Accounts of Companies - Calculation ofManagerial Remuneration.UNIT–IVValuation of Goodwill and Shares – Need – Methods of valuation of Goodwilland SharesUNIT –VLiquidation of Companies - Statement of Affairs -Deficiency a/cTEXT BOOK:1.S.P.Jain and K.L.Narang, Advanced Accounting, Volume I, Kalyani Publishers,2008.REFERECE BOOK:1.Gupta R.L. & Radhaswamy M.-Corporate Accounts- Theory Method and ApplicationSultan Chand,20062.Dr. M.A. Arulanandam, Dr. K.S. Raman-Advanced Accountancy, Part-I-Himalaya Publications3.Shukla M.C., Grewal T.S. & Gupta S.L.-Advanced Accountancy –S.Chand & Co,20004.T.S. Reddy & A.Murthy -Financial Accounting –Margham Publishers-2010
15 CPA402- COMPUTER PRACTICALS - IITALLYSemesterCreditMaxMarksIV (Core)4CIA -40CE-60TOT-100COURSE OBJECTIVES:1. Creation of a company and ledger.2. Preparation of Trial Balance3. Creation of voucher entries4. Preparation of cash book5. Preparation of Bank reconciliation statement6. Preparation of Trading, Profit and Loss Account and Trial Balance without adjustments.7. Preparation of Trading, Profit and Loss Account and Trial Balance with adjustments.8. Ratio Analysis9. Creation of budget10. Conversion of foreign currency11. Fund Flow Analysis12. Cash Flow Analysis13. Creation of Stock ledger14. E filling through tally
15 CPA604 – INSTITUTIONAL TRAINING REPORTSemesterCreditMaxMarksIV (Core)CIA – 40CE - 60Total - 100COURSE OBJECTIVES:The student during the Summer vacation should get themselves trained under the guidance offinancial, Corporates and professional intermediaries for a period of 15 days and submit a reportbased on the training and shell appear for a viva – voce examination during the end of IVsemester.A Guide has been allotted to each student by the department. Students should maintain awork diary were in daily work carried out has to be written. Guide should review the work diaryand put his/her signature. The work diary along with report should be submitted at the time ofExternal viva voce.
15 CPA404-INDUSTRIAL LAWSemesterCreditMaxMarksIV (Allied IV)4CIA -25CE-75TOT-100COURSE OBJECTIVES:To impart the knowledge of business laws and their practical application inCommercial situation.UNIT –IFactories Act, 1948: Definition-Health –Safety-Welfare-Working hoursleave with wages-penaltiesUNIT –IIWorkmen’s compensation Act, 1923: Definition – amount of compensation– distribution of compensation – enforcement.UNIT –IIIThe Payment of Bonus Act, 1965: Meaning – eligibility of bonus –determination of bonus – inspectors- penalty and offencesUNIT–IVThe Employees Provident Fund and Miscellaneous Provisions Act, 1952:Definition-schemes – pension scheme and fund – administration –inspection - penalties and offencesUNIT –VThe Payment of Gratuity Act, 1972 : Definitions – payment of gratuity –forfeiture of gratuity – determination of gratuity – recovery – penalties andoffencesTEXT BOOK:1. N.D.Kapoor- Elements of Industrial Law –Sultan Chand, 5th edition 2007REFERECE BOOK:1. C.C.Bansal – Business and corporate Law –Excel Books Publications 20072. P .P.Gonga –A text book of Mercantile Law – S.Chand & Co – 20083. M.C.Kuhhal –Mercantile Law –Vikas Publishing House - 2007 edition
15 CPA405-BANKING AND INSURANCE LAWSemesterCreditMaxMarksIV (Allied IV)3CIA -25CE-75TOT-100COURSE OBJECTIVES:After the successful completion of the course the student should have a throughknowledge on Indian Banking and Insurance System and Acts pertaining to it.UNIT –IBanker and Customer – Definition – Relationship - Functions ofCommercial Banks – Recent Developments in Banking.UNIT –IINegotiable Instrument Act – Crossing- Types – Endorsement –Types Material Alteration – Payment of cheques : Circumstances for dishonour- Precautions and Statutory Protection of Paying and Collecting Banker.UNIT –IIIInsurance : Meaning - Functions - Principles : General, Specific andMiscellaneous. Classification of Insurance: Based on Nature, Businessand Risk – Impact of LPG on Indian Insurance Industry.UNIT–IVLegal dimension of Insurance : Insurance Act, 1938 – Life InsuranceAct , 1956 – General Insurance Business Act, 1932 – ConsumerProtection Act,1986.UNIT –VIRDA - Mission - Composition of Authority - Duties, Powers andFunctions - Powers of Authority - Duties, Powers and FunctionsPowers of Central Government in IRDA FunctioningTEXT BOOK:1. Gordon and Nataraj – Banking theory Law and
COST ACCOUNTING 4 3 25 75 . 4.T.S. Reddy & A.Murthy -Financial Accounting –Margham Publishers-2010 Semester III (Core) Credit 4 Max Marks CIA -25 CE-75 TOT-100. 15 CPA302-COST ACCOUNTING COURSE OBJECTIVES: On successful completion
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the satellite output power to the maximum level, additional noise is introduced into the link from satellite to hub. Therefore, an accurate calculation of the SNR for the entire RTN link must consider: 1. the SNR of the terminal-to-satellite link 2. the SNR of the satellite-to-hub link When the output power of the satellite is at a maximum, SNR .
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Page 2 Autonomous Systems Working Group Charter n Autonomous systems are here today.How do we envision autonomous systems of the future? n Our purpose is to explore the 'what ifs' of future autonomous systems'. - 10 years from now what are the emerging applications / autonomous platform of interest? - What are common needs/requirements across different autonomous
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Effect of Fiber Orientation on Mechanical Properties of Sisal Fiber Reinforced Epoxy Composites Kumaresan. M1*, Sathish.S2 and Karthi. N3 1Kalaignarkarunanidhi Institute of Technology, Coimbatore-641402, Indian 2KPR Institute of Engineering and Technology, Coimbatore-641407, Indian 3Sri Krishna College of Technology, Coimbatore-641042, Indian Abstract This present work evaluated the effect of .
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ASM Handbook Volume 9: Metallography and Microstructures (#06044G) www.asminternational.org. iv Policy on Units of Measure By a resolution of its Board of Trustees, ASM International has adopted the practice of publishing data in both metric and customary U.S. units of measure. In preparing this Handbook, the editors have attempted to present data in metric units based primarily on Syste me .
