SNR SONS COLLEGE (Autonomous)

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SNR SONS COLLEGE (Autonomous)DEPARTMENT OF COMMERCEB.Com(ACADEMIC YEAR – 2014- 2015 ONWARDS)SCHEME OF EXAMINATIONS.NoCourse Code114TO1/14HO1/14MO1 /14FO1214EO1314CO101414CO102514CO103614ES01S. No1234567Course Code14TO2/14HO2 /14MO2 / ESTER IPart ITamil I / Hindi I / Malayalam I /French IPart IIEnglish for Communication - IPart IIIFinancial Accounting IBusiness OrganizationAllied –IIndian EconomyPart IVEnvironmental StudiesTotalCourseSEMESTER IIPart ITamil II / Hindi II / Malayalam II /French IIPart IIEnglish for Communication - IIPart IIIFinancial Accounting IIComputer Practical - I(MS -Office)Supportive Course – 1Allied – IIBusiness EconomicsPart IVValue EducationTotalNumber 751004325751004325751002210405021550Number 751003340601004325751004325751002210405024650

S. No123456Course Code14BCT01SEMESTER – IIIPart IIICost AccountingFinancial Accounting -IIIElective – IManagement ConceptsAllied IIIBusiness MathematicsPart IVSkill Based Course – 1Executive CommunicationBasic Tamil I14ADT01Advanced Tamil I14CO30114CO30214CO30314CO30414CO30514NM01S. NoCourseCourse CodeNumber 7510043257510033257510075----75--752Non Major I – PersonalityDevelopmentTotalCourseSEMESTER – IVPart IIICorporate Accounting I37523575Number ofCreditsExam hoursCIACETotal532575100114CO401214CO402Business Law432575100314CO403Computer Practical – IITally334060100414CBSupportive Course - 2432575100514CO404Allied – IVBusiness Statistics43257510014CO405Part IVSkilled Based Course - 2Investment Management33257510014BCT02Basic Tamil II75--14ADT02Advanced Tamil II--75--756714NM02Non Major II – GeneralAwarenessTotal225375675

S NoCourse CodeCourseNumber ofCreditsExamHoursCIACETotalSEMESTER – V114CO501Part IIICorporate Accounting - II532575100214CO502Marketing Management532575100314CO503Direct 0S. NoCourse 14EA01ElectiveIICompany LawPart IVSkill based Course - 3Entrepreneurial DevelopmentTotalCourseSEMESTER – VIPart IIIManagement AccountingPrinciples of AuditingComputer Practical – IIICommercial DocumentationSupportive Course -3Indirect taxationPart IVSkilled Based Course - 4Banking Theory, Law andPracticePart VExtension ActivitiesTotalCIA Continuous AssessmentCE Comprehensive Examinations22500Number 601004433252575751001003325751001--50--5025Total Marks for the Programme 3600Total Credits for the Programme 140Dr.V.Nirmala DeviChairmanBoard of Studies – Department of B.ComS N R Sons College (Autonomous)Coimbatore – 06.650

SNR SONS COLLEGE (Autonomous)DEPARTMENT OF COMMERCEB.Com(ACADEMIC YEAR – 2014 - 2015ONWARDS)SUPPORTIVE COURSESemesterIIIVVIPaperLogistics123Office Management ManagementConsumer BehaviourIntroduction toAdvertising andStock Market andforeign tradesalesmanshipOperationsBusinessManagementHuman ResourceEnvironmentInformation al ManagementFinancial Institutions and Markets2Management ConceptsCompany Law

III-SEMESTERCOST ACCOUNTINGCourse Code : 14CO301Comprehensive Examination :75 MarksOBJECTIVE : To give basic knowledge on the concept of various costing and its application todifferent manufacturing and service sectorInstruction Hours Per Week: 6UNIT – IIntroduction -Meaning –Scope –Objectives and limitations – Financial accounting Vs Costaccounting-Characteristics of an ideal costing system –Installation of costing system –Elements of cost– concepts of costs –classification of costs –classification of cost –preparation of cost sheet –Reconciliation of cost and financial accounts.UNIT – IIMaterial Control – Levels of Materials –EOQ – Issue of Materials –Stores records – BinCard-Stores Ledger –Control of Waste , Scrap ,Defectives and Spoilage.UNIT-IIILabour Cost – Computation and Control –LTO –Causes for LTO – Idle time and overtimeand its control –System of wage payment – Premium bonus plans.UNIT – IVOverheads –Meaning –Importance and Characteristics of overhead –Apportionment and reappointment –Absorption of Overheads –methods of absorption.UNIT – VMethods of costing –Process costing –Normal Process Loss and Abnormal Process Loss(Excluding Equivalent Production and Stock Adjustments) - Operating costing – contract costing.Text Book:Cost Accounting – S.P.Jain and K.L.NarangReference Book:Cost Accounting – S.P.IyengarCost Accounting – M.C.Shukla, T.S.Grewal and M.P.Gupta

III-SEMESTERFINANCIAL ACCOUNTING –IIICourse Code : 14CO302Comprehensive Examination :75 MarksInstruction hours per week:6 HoursOBJECTIVE: To enable the students to learn the basic concepts of partnership accounting and alliedaspects of accounting.UNIT –IPartnership accounts –preparation of P&L a/c –Capital a/c –Pastadjustments and guarantees –Admission ,Retirement and death ofa Partner-Treatment of insurance policies taken by firm onpartners.UNIT –IIAmalgamation and sale of a firm to a company. Dissolution offirm –insolvency of a partner –all partners insolvent –piece meal& maximum loss method of distribution of cashUNIT –IIIFire insurance claims and loss of profit claims. Average ClausePolicyUNIT –IVFarm account-Voyage accounts-Accounting for price levelchanges.UNIT –VHuman resource accounting –Govt. accounting.Text Book:Advanced accoutnancy –Jain & Narang ,Kalyani Publishers.Reference Book:Advanced Accountancy – R.L.Gupta & Radhasamy ,Sultan Chand PublishersAdvanced Accountancy – T.S. Grewal, S.ChandAdvanced Accountancy – M.C. Shukla , S.Chand

III-SEMESTERBUSINESS MATHEMATICSCourse Code :14CO304Comprehensive Examination :75 MarksInstruction hours per week:5 HoursOBJECTIVE: To enable the students to apply mathematical knowledge t solve business problems.UNIT –ISet theory : Sets-concepts of sets –relationship between setsoperations-Venn diagrams.UNIT –IIMatrix algebra : Basic concepts-additions, subtractions andmultiplication of matrices-determinants-rank of matrixinverse of a matrix-solution of simultaneous linear equation –input –output analysis.UNIT –IIIDifferentiation :Variables constants and functions –Limits ofAlgebric functions –simple differentiation of algebricfunctions-Evaluation of first and second order derivatives,maxima and minima-applications to business problems –revenue ,marginal and average cost –elasticity of demandUNIT –IVIntegral calculus: elementary integral calculus –definite andinefinite integrals of simple functions-(Excludingtrigonometric functions)-partial functions- integration bysubstitution –integration by parts application to businessproblems.UNIT –VLinear programming problems :Formulation of LPP –Solution by graphical method and simplex method(Constraints of the type ‘ ’ only)Text Book:Business Mathemetics and statistics –PA.NAvnithamReference Book:Business Mathemetics and statistics –Dr.Vittal .P.R

Business Mathemetics–Dharmapadam

III-SEMESTERSKILL BASED COURSEEXECUTIVE COMMUNICATIONCourse Code :14CO305Comprehensive Examination :75 MarksInstruction hours per week: 6 HoursOBJECTIVE: To develop the written and oral business communication skillsUNIT –IBasics of Communication –Meaning and definition – Objectivesof communication -Communication Process –Essentials ofCommunication –Media of Communication – types ofCommunication – Barriers to communication – Principles ofcommunication.UNIT –IIOral Communication –Principles of oral communication –Speeches – Characteristics of a good speech –How to makespeech effective – Non –verbal communication – Characteristics –classification – Guidelines for development of non- verbalcommunication skills.UNIT –IIIBusiness letter –Need and Functions of a business letter – Kindsof Business – Importance of an effective business letter –Essentials of effective business letter –structure of a businessletter –Enquiries and replies –order and its execution –Complaints and adjustments – Collection Letter –sales Letter ofapplication for employmentUNIT –IVConduct of meeting –Notice –Agenda – Minutes –Interviews –Types of interviews –Telephone Conversation – Listening –Importance – Types of listening – Barriers to effective listening –How to make listening effective ? – Listening skill – Preparationof resume.UNIT –VBusiness reporting – essentials of a good report –types of report –Preparatrion of reports –reports by individuals-reports bycommittee. Deeds –Preparation of different kinds of deeds –Partnership deed –Sale deed-Purchase deed –Agreement DeedLease deed-Hypothecation deed –power of attorney.Text Book:Business Communication - Variendar Kumar and Bodh raj

Reference Book:Essentials of Business Communication -Rajendra pal and J.S.KorlahalliBusiness Communication - M.S.Ramesh and C.C.Pattanshetti

III-SEMESTERPERSONALITY DEVELOPMENTCourse Code :14NM01Comprehensive Examination :75 MarksInstruction hours per week: 2 HoursUNIT –IPersonality –definition –social and self concepts of personalitycan personality be developed? –Traits and Patterns of personalitysocial classifications of personality. Factors affecting personalityenvironmental factors –physical factors-intellectual factors-statenursery state-adolescent state –adult stage-old age.UNIT –IISuccessful personality-meaning-acquisition and qualities of asuccessful personality-personality-barriers to successfulpersonality-removing barriers to development –personalitydevelopment strategy.UNIT –IIISelf development –approach-aims and objectives –self appraisal–analysis of social environment –selection, formulation andexecution of a plan for self development .Communication –importance –objective –methods-principles and application ofcommunication for personality developmentUNIT –IVIntricacies of dressing up- purpose and factors to consider whiledressing up –forms and codes of dress approach to dressing up forpersonality projection .Social Etiquette-participation in socialevents-interpersonal etiquette-meal service and eating mannersSocial graces and customsUNIT –VInterview-classifications-self projection in a selection board forinterview, Group discussions, Group task, Telecommunications,Video conferences and public addressesText Book:The dynamic s of personality development and projection – J.R.Bhatti , Pearson EducationReference Book:Personality development and career management –A Pragmatic prospective – R.M.OMker,Sultand Chand.Developing soft Skills –Robert.M.Shefield, Rhonda.J.Montgomery and Patricia.G.Moody,Pearn educationHow to succeed in Group discussion and personal interviews – Dr.S.K. Mandal ,jaico

publications.Personality development –Dr.R.Bharathi, Neelkamal publications.

IV-SEMESTERCORPORATE ACCOUNTING -ICourse Code :14CO401Comprehensive Examination :75 MarksInstruction hours per week:6 HoursOBJECTIVE: To enable the students to be aware on the corporate accounting in conformity withthe provision of the companies act.UNIT –ICompany accounts-books to be maintained as per law –isssue ofshares and debentures –redemption of shares and debentures –underwriting commission.UNIT –IIFinal accounts of companies –schedule VI-preparation of finalaccount s as per statute –profit prior to incorporation.UNIT –IIIAmalgamation ,absorption and reconstruction of companies.UNIT –IVLiquidation of companies –preparation of statement of affairs –liquidators final statement of accounts –‘B’ list contributoriesUNIT –VValuation of shares and goodwill –Accounting standards fordepreciation and fixed assets.Text Book:Advanced accoutnancy –Jain & Narang ,Kalyani Publishers.Reference Book:Advanced Accountancy – R.L.Gupta & Radhasamy ,Sultan Chand PublishersAdvanced Accountancy – T.S. Grewal , S.ChandAdvanced Accountancy – M.C. Shukla , S.Chand

IV-SEMESTERBUSSINESS LAWCourse Code :14CO402Comprehensive Examination :75 MarksInstruction hours per week:5 HoursOBJECTIVE: To enable the students to understand the fundamentals of law relating to businessand commercial activities.UNIT –IIntroduction to law –sources of law –nature of business lawIndian contract act 1872-contract –meaning and definition –essentials of valid contract-offer and acceptance –considerationcapacity of parties-free consent –unlawful agreement –Quasicontract.UNIT –IIPerformance of contract –types of performance-different modes ofdischarge of contract-breach of contract-remedies for breach ofcontract. Contract of indemnity and guarantee –rights of suretydischarge of surety. Pawn or pledge-rights of Pawnee –rights andliabilities of finder of lost goods.UNIT –IIILaw of agency-creation of agency-kinds of agency –agency byratification –rights and liabilities of principals and agents. IndianPartnership Act 1932-definition and tests of partnershipregistration of partnership – firms debts and private debts-priorityin discharge-rights and liabilities of partners-dissolution ofpartnership firm.UNIT –IVSale of Goods Act 1930 –definition-distinction between sale andrelated transaction resembling sale rules regarding passing ofproperty in goods-condition and warrantees-principles of caveatemptor and its limitations-rights of unpaid vendor.UNIT –VConsumer Protection Act 1986 –rights of consumers-machineriesfor settlement of consumer disputes –Law of carriage of goodsrights and duties of common carriers-contract of carriage of goodsby sea –bill of lading and charter party.Text Book:Element of mercantile law –Kapoor.N.D Sultan chand publicationsReference Book:Business Law – R.S.N.Pillai & Bhagavathi ,S.Chand PublicationsMercantile law –S.N.Maheswari

IV –SEMESTERCOMPUTER PRACTICALS –II TALLY 9.0Course Code :14CO403Comprehensive Examination :75 MarksInstruction hours per week: 4 HourOBJECTIVE: To enable the students to work with tally 9.0Perform any fifteen1.Company creation2.Creation of ledgers3. Creation of vouchers4.Preparation of day books5.Preparation of trial balance6.Preparation of final accounts without adjustments7.Preparartin of final accounts with adjustments8.Bank reconciliation statement –when cash balance is given9. Bank reconciliation statement –when cash balance is given10. Bank reconciliation statement – when bank balance is given13. Preparation of stock Groups ,items and units of measure12.Preparation of voucher relating to purchase and sales13.Preparation of stock value using FIFO & LIFO methods14. Calculation of stock value using simple & weighted average method15.Calculation of stock value using HIFO & standard price method16. Calculation of stock value using base stock method17.Preparation of inventory reports18.Prepartation of accounting reports19.Importing data from other files20.Exporting data to other files.

SUPPORTIVE COURSE–IIPART-III1.LOGISTICS MANAGEMENT2. ADVERTISING AND SALESMANSHIP3.MANAGEMENT INFORMATION SYSTEM

SUPPORTIVE COURSE -IIIV-SEMESTERLOGISTICS MANAGEMENTCourse Code :14CBComprehensive Examination :75 MarksInstruction hours per week:4 HoursOBJECTIVE: To enable the students to learn the basic concepts of logistics management in IndiaUNIT –IMarketing logistics system –concepts , objectives and scope oflogistics interface with marketing-logistics systems –elements –importance and relevance to export management managingtowards logistics excellence.UNIT -IIThe general structure of shipping industry –types of shipsoperating systems –linear operations and tramp operations –conference system –chartering principles –freight structure andpractices –UN convention on linear code of conduct.UNIT -IIICo-ordination :Role of intermediaries freight forwarders –freightbrokers –stevedores –shipping agents –ports: major and minorports in India –issues in India shipping –Port infrastructuredevelopment –shipment of government controlled cargoorganization functions of tran chartUNIT -IVContainerization –concepts, operations of the systems –types ofcontainers –benefits of containerization-inland container depots –problems and prospects –clearance procedure of ICD’s-Concur –Multimodal transport –international air transport –advantages andconstrains –Air cargo tariff and structure –IATAUNIT -VCase studiesText Book:Logistics management and world sea borne trade –Dr.Krishnaveni MutheihReference Book:Study on shipping conference of shipping and export strategy for 80’s –IIFTFreight tariff and practical of shipping conference -IIFT

SUPPORTIVE COURSE -IIIV-SEMESTERADVERTISING AND SALESMANSHIPComprehensive Examination :75 MarksCourse Code :14CBInstruction hours per week:4 HoursOBJECTIVE: To enable the students to know the importance of advertising and salesmanship inbusiness .UNIT –IAdvertising –meaning-features ,functions,objectives-kinds ofadvertising-economic and social effects of advertising-advertisingagencyUNIT –IIAdvertising medis –meaning, need, importance –types of mediaselecting advertising media for different products.UNIT -IIIAdvertisement campaign –advertisement copy, layout,visualization , E-advertising –meaning ,need ,importance-kinds ofadvertisingUNIT -IVSalesmanship –meaning-kinds –qualities of salesmanship –salesmanager –qualities of sales manager-sales organization –types –aggressive selling –steps in selling processUNIT -VSalesman –recruitment-training-remuneration and controlText Book:Salesmanship & Publicity –Varma & AgarwalReference Book:Advertising theory & Practice – Chunwalla , Kumar ,sethir ,Subramaniam , Excel booksPublication

SUPPORTIVE COURSE -IIIV-SEMESTERMANAGEMENTINFORMATION SYSTEMCourse Code :14CBComprehensive Examination :75 MarksInstruction hours per week: 4 HoursOBJECTIVE: To enable the students to know the importance of information systems in business.UNIT –IFundamentals of information systems: systems concepts-types ofsystem : system approach –relevance of modern organization data vs. information .The management of information resourcemanagement –managing information services –planning andimplementing information system & controlling informationsystem .UNIT –IIManagement overview : Computer hardware & Trends incomputer hardware & computer peripherals .Managerial overview : Computer software – system software: OS, DAMS ,OOPS- Application software- spread sheet –graphic packages.UNIT -IIIInformation systems in business and management : Transactionprocessing system – information repeating and executiveinformation system –DSS –AL & expert system.UNIT -IVManagerial over view : Role communication & office automation: trends in role communications alternatives-DTP –Imageprocessing – Electronic communication system –Electronicmeeting system.UNIT -VTechonology of information systems –Database managementsystems –object –oriented technology (OOT) : Conceptualpresentation –client server architecture – Networks –Businessprocessing Re-engineering (BRP) .Text Book:Management Information System –Aman JindalReference Book:Management Information System – W.S.Jawadekar , TATA McGraw HillManagement Information System – GB.Davis and MH.Olson , TATA McGraw Hill

IV-SEMESTERBUSSINESS STATISTICSCourse Code :14CO404Comprehensive Examination :75 MarksInstruction hours per week:5 HoursOBJECTIVE: To enable the students to learn the statistical methods and their applications inCommerceUNIT -IStatistics : Meaning and scope –Source of data –collection of data–primary and secondary –methods of primary data collection –Editing secondary data –classification and tabulation –presentation of data by diagrams – bar diagram and pie diagram –Graphic representation of frequency distribution.UNIT -IIAverages : Simple and weighted Mean , Median and Mode ,Geomentric mean and Harmonic mean –their computation –properties and uses .Measures of Dispersion :Range , Quartiledeviation , standard deviation and Co-efficient of variationUNIT -IIIIndex Number : Method of construction –Aggressive and relativetypes -Tests of and index number -wholesale and cost livingindex –UsesUNIT -IVCorrelation : Meaning and definition –scatter diagram –Pearson’s correlation co-efficient –Computation and interpretation–Rank correlation.Regression : Meaning of regression and linearprediction –Regression in two variables –uses of regressionUNIT -VTime series : Meaning –components –models-Businessforecasting –methods of estimating trend –graphic , semi –average, moving average and least square method –seasonal variation –method of simple average. Probability : Basic concepts , Additiontheorem and Multiplication theorem (Statements only ) Simpleproblems.Text Book:Business statistics –R.S.N.Pillai & V.Bagavathi , S.Chand PublicationsReference Book:Business Mathematics and statistics (B.Com) –PA. NavnithamStatisdtics for commerce students –S.P.Gupta

IV-SEMESTERSKILL BASED COURSE –IIINVESTMENT MANAGEMENTCourse Code :14CO405Comprehensive Examination :75 MarksInstruction hours per week:4 HoursOBJECTIVE: To enable the students to learn the basic concepts of investment management.UNIT –IInvestment management-nature and scope –investment process –new issue market and stock exchange in India –legal control ofstock exchange in India.UNIT -IISecurity valuation –Basic valuation models-risk returnsmeasurement and attitude towards risk and returns.UNIT -IIIInvestments outlets in capital market –Equity , preference Bondsand mutual funds –Valuation , Derivatives –option , futures ,swaps , convertible debentures and warrants.UNIT -IVSecurity analysis –fundamental analysis –technical analysis andefficiency market theory.UNIT -VPortfolio management - risk and return – construction models –determining the optimum mix.Text Book:Investment Management –Preeti Singh ,Himalaya Publishing houseReference Book:Investment Management – V.K.Bhalla , S.Chand Publications.Investment Management –V.A.Avadhani

SUPPORTIVE COURSE -IIIV-SEMESTERMANAGEMENTINFORMATION SYSTEMCourse Code :14CBComprehensive Examination :75 MarksInstruction hours per week: 4 HoursOBJECTIVE: To enable the students to know the importance of information systems in business.UNIT –IFundamentals of information systems: systems concepts-types ofsystem : system approach –relevance of modern organization data vs. information .The management of information resourcemanagement –managing information services –planning andimplementing information system & controlling informationsystem .UNIT –IIManagement overview : Computer hardware & Trends incomputer hardware & computer peripherals .Managerial overview : Computer software – system software: OS, DAMS ,OOPS- Application software- spread sheet –graphic packages.UNIT -IIIInformation systems in business and management : Transactionprocessing system – information repeating and executiveinformation system –DSS –AL & expert system.UNIT -IVManagerial over view : Role communication & office automation: trends in role communications alternatives-DTP –Imageprocessing – Electronic communication system –Electronicmeeting system.UNIT -VTechonology of information systems –Database managementsystems –object –oriented technology (OOT) : Conceptualpresentation –client server architecture – Networks –Businessprocessing Re-engineering (BRP) .Text Book:Management Information System –Aman JindalReference Book:Management Information System – W.S.Jawadekar , TATA McGraw HillManagement Information System – GB.Davis and MH.Olson , TATA McGraw Hill

IV-SEMESTERGENEAL AWARENESS(Effective from 2008-09 and onwards –Non-major II)Course Code :14NM02Comprehensive Examination :75Marks( To be taught during the second year study of every undergraduate course 2 hours every week)Instruction hours per week:2 HoursCourse content :Important events / dates in the history of the world in general and in Indian in particularimportance is also to be given to the local history (History of Tamilnadu) .World Personalities:Great authors and their important works : inventions and discoveries : Honors andAwards . Sports , Education , General science , Geography , Important technologies ,Indian constitution , National movements .Skill in the following areas: Logical reasoning Mental ability Numerical ability and general intelligenceTEXT BOOKS:Foundation Course –A : General Awareness –Bharathiar University.REFERENCE BOOK:Objective Arithmetic –Ravi ChopraObjective general Knowledge -Bright & PhullBinny’s General Mental ability reasoning & logic – Kaushal GoyalManorama Year BookCompetition Success review & General Knowledge - Monthlies

V-SEMESTERPART-III CORECORPORATE ACCOUNTING- IICourse Code:14CO501Comprehensive Examination: 75 MarksInstruction hours per week: 6 HoursGoal: To enlighten the students knowledge on accounts of Holding companies, Banking,Insurance, Electricity and accounting Standards.Objective: After Successful Completion, the student should become capable of handling suchaccounts.UNIT- IHolding Company Accounts - Preparation of Consolidated Balance Sheet.UNIT-IIBanking Company Accounts - Preparation of Profit and Loss account - Balance sheetUNIT-IIIInsurance Company Account - Accounts of Life insurance and General insurance.UNIT-IVAccounts of Electricity Companies and Municipal Corporations.UNIT-VAccounting Standards - International and Indian AS - Importance, Need for ASAccounting standards for revenue recognition and Inventory Valuation.Text book:1. T.S. Reddy and Dr.A. Murthy - “Corporate Accounting”- Margham publications6th edition - 2015Reference books:1. S.P. Jain and K.L Narang - “Advanced Accounting”- kalyani publications –20th edition -20142. Dr. S.N. Maheswari - “Corporate Accounting”- Vikas Publication - 5th edition - 2011

V-SEMESTERPART-III COREMARKETING MANAGEMENTCourse Code:14CO502Comprehensive Examination: 75 MarksInstruction hours per week: 6 HoursGoal: To enable the students to know the importance of Marketing in Business World.Objective: On successful completion of this course, the student should be well versed in theMarketing Field.UNIT - IMarketing - Definition - Concepts - Importance of marketing - Approaches to marketing- Functions of marketing - Modern marketing concept - Marketing management - Meaning andImportance - Marketing environment - Various environmental factors affecting marketingfunctionsUNIT- IIConsumer behavior - Meaning - Determinants of consumer behaviour - Buying process Buying motives - Factors influencing buying decisions - Market segmentation - Meaning - Types- Requirements for effective market segmentati4on - Merits and demerits of marketingsegmentation.UNIT- IIIProduct - Meaning - Product policy - Elements of product policy – Product positioning Product life cycle - Product planning for existing products - New product development Meaning of new product - Need for developing a new product - Stages in new productdevelopment.UNIT – IVPricing - Meaning and importance - Factors affecting pricing decisions – PricingObjectives - Pricing policy - Kinds of pricing- Pricing of new product - Special problems in

pricing - Channels of distribution - Definition - Major channels - Factors considered in selectinga channel - Selection of channel for new product.UNIT - VSales promotion - Definition - Importance of sales promotion - Advantages of salespromotion - Limitations of sales promotion - Sales promotion at different levels - Advertising Definition - Objectives - Kinds - Benefits of advertising - Is advertising necessary - AdvertisingCopy - Media of advertising - Advertising management.Text Book1.“Modern Marketing Principles and Practices”-R.S.N. Pillai & Bagavathi-S.Chand andCompany, 4th edition-2014Reference Books1.Principles of Marketing”-Philip Kotler-Prentice Hall of India, 13th edition-2013 2.“Marketing Management”- Sherlekar

V-SEMESTERPART-III COREDIRECT TAXATIONCourse Code:14CO503Comprehensive Examination: 75 MarksInstruction hours per week: 6 HoursGoal: To Familiarize the students knowledge of Direct Taxation Laws.Objective: After Completion of the subject, the student should possess sound knowledge aboutdifferent heads of income and its computation.UNIT-IIncome Tax Act – Definition - Income - Agricultural Income – Assessee - Previous yearAssessment Year - Residential Status - Scope of total Income and Exempted Incomes.UNIT-IIHeads of Income - Salary Income - its Computation and House property IncomeComputationUNIT-IIIProfits and Gains of Business or Profession - Capital Gain income Computation.UNIT-IVOther Source Incomes - Set off and Carry forward of losses - Deductions under sec. 80Computation of Total IncomeUNIT-VIncome Tax Authorities - Procedures for Assessment - Types of AssessmentText Book:1. Gaur and Narang - “Income tax Law & Practice”- Kalyani Publishers 44th edition-2016Reference Book:1. M. Jeevarathinam & C.Vijay Vishnu Kumar -“Income tax Law & Practice”5th edition - 20152. N.Hariharan- “Income tax Law & Practice” - Tata Mcgraw Hill - 9th edition - 2015

SEMESTER- VELECTIVE –IICOMPANY LAWComprehensive Examination :75 MarksCourse Code: 14CO504Instruction hours per week: 6 HoursGoal: To Familiarize the students about Company lawObjective: After successful Completion, the student should possess sound knowledge ondifferent aspects of Company Law.UNIT – IDefinition of company – Characteristics of company – Kinds of companies –formation of a company – Documents to be filed – Memorandum of Association – Contents Alteration of Memorandum – Doctrine of Ultra Virus.UNIT – IIArticles of Association – Forms – Contents – Alteration of Articles – Doctrineof Constructive Notice and Indoor Management – Prospectus – contents – Misstatements –liability for misstatements – Statement in lieu of prospectus – Minimum Subscription –Certificate of Commencement of Business.UNIT – IIIShare capital – Shares – Debentures – Allotment of shares – Valid allotment –Irregularallotment – issue of shares – Role of SEBI in issue of shares –Transfer and Transmission ofshares – Buyback of shares – Membership of a company.UNIT – IVCompany Management – Board of Directors – Appointment – Qualification, Powers,Duties and liabilities – Managing director and manager – managerial remuneration – CompanySecretar

Element of mercantile law –Kapoor.N.D Sultan chand publications Reference Book: Business Law – R.S.N.Pillai & Bhagavathi ,S.Chand Publications Mercantile law –S.N.Maheswari UNIT –I Introduction to law –sources of law –nature of business law-In