FIRST SEMESTER

COURSE MATRIX:
1.1 ENGLISH BASIC
1.2 LANGUEGES (ANY INDIAN / FOREIGN LANGUE)
1.3 FINANCIAL ACCOUNTING I
1.4 BUSINESS ECONOMICS
1.5 PRINCIPLES OF MARKETING
1.6 COMPUTER APPLICATIONS

1.3 FINANCIAL ACCOUNTING I

Unit I
Introduction: Meaning and definition of accounting Importance of accounting Accounting
cycle Journal Ledger Trial Balance (Revisions)
Unit II
Accounting Systems and Principles: Accounting concepts Accounting conventions
Accounting Standards.
Unit III
Final Accounts: Final of Sole trading concerns including manufacture accounts.
Unit IV
Accounting from incomplete records (Single entry system): Meaning merits and demerits
synthetical methods of calculating profit preparation of statement and affairs Analytical
method of calculating profit conversion into Double entry book keeping.
Unit V
Accounting for consignment transaction Consignment and sale performs invoice account
sale types of commission goods sent at cost at invoice price valuation and stock Normal and
abnormal loss.
Unit VI
Joint venture: Methods of maintaining accounts:
a) Separate set of accounts (Joint bank system)
b) Maintaining accounts in the books of each venture.
Reference Books:
1. Financial accounting by Dr. S N Maheshwari.
2. Financial accounting by Shukla and Grewal
3. Financial accounting by B S Raman
4. Advanced Accounting by Radhaswamy and R L Gupta
5. Advanced Financial Accounting by Anil Kumar & others.
6. Advanced Accountancy by S P Jain and K L Narang
7. Financial Accounting Vol. I by M B Kadkol
8. Accounting System proceeding and methods by Gillspic.

1.4 BUSINESS ECONOMICS

Unit I
Introduction: Meaning and definition of Business Economics Scope of Business Economics and
General Economics Business Economics as a tool of business decisions.
Unit 2
Demand Function: Law of demand demand forecasting and elasticity of demand
determinants of elasticity of demand importance of elasticity of demand.
Unit 3
Production Function: Law of variable proportion Iso Quants Economic regions and
optimum factor combination.
Unit 4
Consumption: Consumer equilibrium and consumer surplus.
Unit 5
Theory of Costs: Short run and long run curves traditional and modern approaches.
Unit 6
Market structures: Market structures and business decisions.
References:
1. Business Economics by Ahuja H L ., Pub. S. Chand & Co.
2. The essence of Business Economics by Nellis & Parker, Pub. PHI New Delhi.

1.5 PRINCIPLES OF MARKETING

Unit I
Concepts and functions of Marketing: Significance of Marketing Different concepts of
marketing (including product concept, sales concept production concept and social concepts)
modern concepts of marketing marketing mix functions of marketing (buying, selling,
transportation and warehousing).
Unit II
Marketing Segmentation: Meaning and importance of marketing segmentation market
segmentation strategies basis of segmentation (practically segment the market for
consumer).
Unit III
Product: Meaning and features of product Product mix Product Life Cycle new product
development branding, packaging and labeling.
Unit IV
Price and Promotion: Meaning of price and Pricing types of pricing objectives of pricing
essentials of sound pricing policy promoting mix.
Unit V
Marketing and, definition of Service: Meaning and definitions of Service marketing of service
classification of service institutional services with special reference to bank, transport,
insurance and hotel sectors.
Unit VI
Marketing research: Meaning, definition and significance of marketing research areas of
marketing research process of marketing research motivation of research.
Reference books:
1. Marketing management analysis, planning and control by Philip Kotler.
2. Fundamentals of marketing by Wiilliam J Stanton.
3. Principles of marketing and salesmanship by Sontakki and Deshpande.
4. Marketing by Gandhi J C.
5. Modern marketing management by Rustum S Davar.
6. Modern marketing management by Sherlekar and others.
7. Principles of modern by advertising by Agarwal P K
8. Service marketing by Rajan Nair
9. Service marketing by Payne.
10. Essentials of marketing.

Paper 1.6
COMPUTER APPLICATIONS I
Computer Fundamentals:
Introduction to computer, five generation of modern computers, classification of computers
components of computer system, computer architecture, memory units, auxiliary system
device, input & output devices, number system, Boolean algebra and logic circuits.
Computer Software:
Operating system DOS, Windows 98, Utilities, compilers and interpreters, word processor,
spread sheets, presentation graphics.
Word processing, Microsoft Word, creating documents, toolbars, typing text, inserting graphics,
undoing and redoing, inserting data and time, saving document, operating document, creating
and modifying tables, printing a document.
Electronic spread sheets, characteristic of spread sheet, table format, data forms, recalculation,
storage and retrieval, presentation, standard formats, spread sheet packages, MS Excel,
navigating in workbook, functions, macros, graphs and charts, Computer crimes, computer
security, computer viruses.
Practical:
Two hours per week
Assignments on word processing and spread sheets, given below shall be practices.
Microsoft Word:
Creating document / template, creating tables, formulas in tables, Inserting picture, Indentation
Bullets, Mail merge.
Ms Excel:
Creating Excel Sheets, working with functions and macros, creating graphs and charts.
Reference Books:
1.
2.
3.
4.
5.

Computers for every one by Alexis Leon, Mathews Leon, Pub. Vikas (2001).
A First course in computer by Sanjay Saxena, Pub. Vikas (2001)
MS Office 200 for every one by Sanjay Saxena, Pub. Vikas
Introduction to computer by Peter Norton Pub. Tata McGraw Hill 2001.
Fundamentals of computer by Rajaram Pub. PHI 2001, 3rd Edition.

SECOND SEMESTER

COURSE MATRIX:
2.1 ENGLISH BASIC
2.2 LANGUEGES (ANY INDIAN / FOREIGN LANGUE)
2.3 FINANCIAL ACCOUNTING II
2.4 INDUSTRIAL ECONOMICS
2.5 PRINCIPLES OF INSURANCE
2.6 COMPUTER APPLICATIONS

PAPER 2.3
FINANCIAL ACCOUNTING II

Unit I
Dissolution of Firms: Dissolution due to insolvency of a partner applicability of Garner Vs.
Murray rule insolvency of all partners piecemeal distribution need for piece meal
distribution proportionate capital method maximum loss method preparation of statement
of distribution and capital accounts.

Unit II
Sale of partnership to a limited company calculation of purchase consideration under Net
assets and net payment methods preparation of journal and ledger in the books of the firms

Unit III
Amalgamation of firms: Meaning and objects journal and ledger accounts in the books of old
and new firms and the preparation of balance sheet in the books of the new firms.

Unit IV
Departmental accounts and their need subsidiary records principles basis of allocation of
expenses and inter departmental transfers preparation of final accounts.

Unit V
Branch accounts: Dealing with cash sales credit sales, goods received at invoice price
independent branches incorporation branch transaction in head office book ((Excluding
foreign branches) depreciation of branch assets, goods and remittance in transit.

Unit VI
Royalty accounting (including sub lease): Meaning Treatment of minimum rent short
working strike period delay in payment journals and ledgers in the books of concerned
parties.
Reference books:
1.
2.
3.
4.
5.
6.
7.
8.

Financial Accounting by Dr. S. N Maheshwari.

Financial Accounting by Shukla and Grewal.
Financial Accounting by B S Raman.
Advanced Accounting by Radhaswamy and R L Gupta.
Advanced Financial Accounting by Anil kumar & others.
Advanced Financial Accounting by S P Jain and K L Narang.
Financial Accounting Vol II by M B Kadkol.
Accounting System proceeding and methods by Gillspic.

PAPER 2.4
INDUSTRIAL ECONOMICS

Unit I
Introduction: Industrialization factor influencing industrialization in India under developed
economy evaluation of industry in India handicrafts, cottage and small scale industries tiny
and SSI sectors large and medium industries

Unit II
Industrial policy of India: Industrial policy 1991, LPG consequences and challenges of LPG,
issue of privatization, information technology revolution.

Unit III
Industrial Finance: The need for finance, types of finance, sources of finance, structure of
institutional finance for industries in India.

Unit IV
Industrial Productivity: Meaning and scope of productivity, factors influencing productivity,
National productivity council.

Unit V
Foreign capital: The need, merits and demerits of inflow of foreign capital.

Unit VI
International and Technological of Industry: MNCs foreign collaboration and Indian business,
non resident Indians and corporate sector, foreign trade policies of Indian and technological
policies and developments.
Reference books:
1.
2.
3.
4.
5.

Indian industrial economy by Sivayya & Das VBM, Pub. S Chand & Co.
Industrial economy by Agarwal D C Pub. Kalyani Pub.
Indian industrial economy by Rangandachari & Lekhi Pub. Kalyani Pub.
Industrial growth in India by Ahluwalia I J Pub. Oxford University Press.
Economic environment of business by Ghosh Pub. Vikas Pub.

PAPER 2.5
PRINCIPLES OF INSURANCE
Unit I
Introduction: Definition and Nature of Insurance, Evolution of Insurance, Role and importance
of Insurance and Insurance Contract, Essentials of General Contract as applied to Insurance.
Unit II
Types of Insurance: Life Insurance Nature of Life Insurance contract, kinds of policies. Re
insurance.
Unit III
Fire Insurance: Nature and use fire insurance. Fire insurance contract, kinds of policies.
Unit IV
Marine Insurance: Motor insurance. Marine Insurance Policies.
Unit V
Miscellaneous Insurance: Motor insurance, Burglary insurance, personal Accident insurance,
crop insurance.
Unit VI
Role of private insurance companies. Combining Insurance and Banking business.
Books for reference:
1.
2.
3.
4.

Insurance, Principles and practice by M N Mishra

Insurance by Sharma
Principles of Insurance law by M N Shrinivasan
Insurance by Dins Dale.

PAPER 2.6
Computer Applications II
Presentation Graphic:
Presentation basics, ingredients of a good presentation, presentation packages, Microsoft
Power Point, Power Point startup dialogue box. Power point views, creating and saving a
presentation using into context wizard setting slide transition, slide show view.
Data processing:
Data information for processing, quality of information, information processing, need form
database, characteristics of data in database, types of DBMS database design, data
normalization, keys, relationships.
MS ACCESS:
Blank Access database, Access database wizards, pages and projects. Opening an existing
database, viewing data, creating an access database and tables, creating forms, entering and
updating data using forms, editing and deleting data in form, creating and printing reports.
References:
1.
2.
3.
4.
5.
6.
7.

Alexis Leon, Mathews Leon, Introduction to Computer, Leon, Vikas (1999).

Alexis Leon, Mathews Leon, Computers for Every One, Leon Vikas (2001).
Hunt and Shelty, Computers and Commonsense, 4th Edition PHI.
A first course in computer, Sanjay Saxena, Vikas Publishing (2001)
Sanjaya Saxens, MS Office 2000 for every one, Vikas Publishing.
Alexis Leon, Mathews Leon, A Beginners Guide to Computers Leon Vikas (2001).
Peter Norton, Introduction to computers 4th Edition, Tata McGraw Hill (2001).

THIRD SEMESTER
COURSE MATRIX
3.1 ANY INDIAN / FOREIGN LANGUAGE (COMMUNICATION SKILL).
3.2 FINANCIAL ACCOUNTING III
3.3 BUSINESS CORRESPONDENCE AND REPORTING
3.4 BANKING THEORY AND PRACTICE
3.5 SMALL BUSINESS MANAGEMENT
3.6 QUANTITATIVE TECHNIQUE I

Paper 3.2
Financial Accounting III
Unit I
Preparation of trading and profit and loss account and profit and loss appropriation accounts,
treatment of dividends, interim and final dividend unclaimed divided, dividend and preference
share, income tax on dividend, payment of income tax, provision for taxation, treatment of
excess provisions made in earlier years, capital profits and revenue profits, managerial
remuneration, net profit for managerial remuneration.
Unit II
Amalgamation, absorption and reconstruction (External and internal), purchase consideration
of balance sheet.
Unit III
Holding company accounts: Meaning of Holding company and Subsidiary, meaning of certain
terms, requirements for holding companies under Indian companies act, preparation of
consolidated balance sheet with special adjustments regarding: Unrealized profits on trading
stock, unrealized profits on fixed assets, intercompany elimination and adjustments, chart
showing minority interest in subsidiary company and calculation of capital reserve or goodwill.
Unit IV
Liquidation of companys accounts: Meaning of voluntary, liquidation, preparation of
liquidators final statement of accounts, order of discharging liabilities, liquidation expenses,
calculation of liquidators, remuneration, treatment of uncalled capital, and liability of
contributors.
Unit V
Human Resource Accounting: Methods of HRA (only theoretical aspects)
Unit VI
Profit prior to incorporation: Meaning ascertainment of profit prior to incorporation, basis for
allocation of common expenses and incomes, expenses chargeable after and before
incorporation.
Reference Books:
1. Advanced accounting Shukla and Grewal.
2. Financial accounting Vol. II by M B Kadkol.
3. Advanced Accounting by Dr. S N Maheshwari.

Paper 3.3
Business correspondence
Unit I
Introduction, importance of the business, letter- physical aspects of the business letters, layout
of the business letters, structure of the business letter, essentials of a good business letter
Unit II:
Trade enquiries and quotations, terms used in quotations, orders, confirmation of orders,
statues enquiries, trade and bank, references, execution of orders.
Unit III:
Complaints and their adjustments, collection letters and replies
Unit IV:
Circular letters, occasions for writing circular letter (letter to be drafted)
Unit V:
Advertisement copy: Drafting of Advertisement copy, Built in Literature.
Unit VI:
Market Report, Meaning, Structure, Stock Exchange Report, Terms used and phrases used in
market report, produce exchange.
References:
1.
2.
3.
4.
5.
6.
7.
8.
9.

Business Correspondence and Reporting by R C Sharma.

Modern business correspondence by Bahe and Nagama.
Modern business correspondence by Majumdar.
Essentials of Business Communication by Reddy, Appannaiah, Nagaraj , Raja Rao.
Commercial correspondence and office management by RSN Pillai, Bhagavath.
Effective business correspondence by Agarwal and Tripathi
Business communication and reporting: by V N Mugali and Bengeri.
Commercial Correspondence by Gosh and Bhushan.
Commercial correspondence by Koralahalli and others.

Paper 3.4
Banking theory and practice
Unit I
Banker and Customer: Meaning and definitions of bankers and customer, services rendered by
the modern commercial banks, relationship between banker and customer. General and Special
Confined to Secrecy Projecting.
Unit II
Banker as a Borrower:
Opening and operating of the bank accounts, types of bank accounts, pass book, closing of bank
accounts.
Unit III
Special types of customers: Minor, illiterate person, drunkard, joint Hindu Family, Joint stock
company, joint accounts, partnership firm, married woman and societies, precautions to be
taken by the banker while opening and operating the accounts of the customer.
Unit IV
Negotiation of Cheques: Meaning and definition, essentials of Cheques, types of cheques,
crossing, methods of crossing, holder, holder in due course, marking of cheques, material
alteration and mutilated cheque, endorsement and its methods.
Unit V
Paying and collecting Banker: Meaning, duties, liabilities and statutory protection.
References:
1. Banking law and practice by S N Maheshwari.
2. Banking theory and practice by K C Shekhar.
3. Practice banking by M Radhaswamy.
4. Banking law and practice by Kalkundikar, Kembhavi & Nabiraj.
5. Banking law and practice by Varshney and Sundaram.
6. Banking law and practice by V N Mugali.
7. Banking theory and practice by P K Srivastava.
8. Banking theory and practice by A K Basu
9. Practice of law banking by Sheldon.
10. Banking law and practice in India by M L Tenden.
11. Banking theory and practice by B S Raman.
12. Banking theory and practice by P N Reddy and P .

Paper 3.5
Small business management
1. Entrepreneurship: Definition and frame work, classification of entrepreneurs, nature
and importance of entrepreneurs, entrepreneurial culture and environment, growth and
development of entrepreneurs.
2. Emergence of entrepreneurship in India industry and business, importance of
entrepreneurial development, entrepreneurial motivation, leadership, decision making,
risk taking, business planning and time management, self image, stress and its
management perceptions, attitudes, sensitivity training, conflict management.
3. Government Policies and measures towards promotion of entrepreneurship,
government and non government agencies extending training and other infrastructural
facilities to small entrepreneurs, area open for women entrepreneurs.
4. Project management starting a new venture, project identification, project formulation,
project report project appraisal.
5. Definition of small scale industries, tiny industries, ancillary industries and
characteristics, industrial policy issues with respect to reservation of products etc role of
SSI in industrialization and economic development of India.
6. Sickness in small scale units, causes and consequences, preventions and remedies.

Recommended Books:
1. Udai Pareek, and T V Rao: Development of Entrepreneurship, Sanjiv Printers,
Ahmedabad.
2. S V S Sharma et al: Development Entrepreneurship, Issues and problem, Small Industry
extension training Inst, Hyderabad.
3. S B Srivastava: A practical Guide to Industrial Entrepreneurs Sultan Chand and Sons,
New Delhi.
4. Government of India: Report of the committee on development of small and medium
entrepreneurs, 1975.
5. Bhanussali: Entrepreneurship Development, Himalaya Publication House, Mumbai.

Paper 3.6
Quantitative techniques I
Presentation of Data: Classification, tabulation, construction of frequency distribution, relative
and cumulative frequency distributions, graphical representation, frequency polygon,
frequency curve, histogram and pie chart.
Measures of central tendency: Concept of central tendency, mean, median, mode and
quartiles.
Measures of dispersion: Concept of variation, range, mean, deviation, quartile deviation,
variance and standard deviation.
Correlation and Regression: Scatter diagram co efficient of correlation, properties, lines of
regression, relation between correlation and regression co efficient.
Probability: Sample space, event, independent events, and mutually exclusive events, definition
of probability, addition theorem, and multiplication theorem.
Random variable, probability mean function, probability mean function, probability density
function and distribution function with their properties. Binomial, Poisson hyper geometric and
normal distribution.
Introduction to SPSS package.

References:
1. Srivastava & Sharma: QT for managerial decisions, new Age.
2. S C Gupta and K V Kapoor: Fundamental of Mathematical Statistics, Sultan Chand and
Sons.
3. Murray R Splegel: Probability and Statistics, Schaums Outlines Series (1975).
4. Goon A M Gupta M K and Dasgupta: Fundamentals of statistics Vol. I 1991 and Vol.II
World press, Calcutta.
5. Kishore Trivedi: Probability and Statistics with Reliability, Qucucit and Computer Science
Applications, Pretice Hall of India.
6. Shenoy and Sharma: Business Statistic, New Age Publications.

Fourth semester
Course matrix:
4.1 INDIAN CONSTITUTION.
4.2 ANY INDIAN / FOREIGN LANGUAGE (COMMUNICATION SKILL).
4.3 FINANCIAL ACCOUNTING IV
4.4 SECRETARIAL PRACTICE
4.5 INDIAN BANKING.
4.6 QUANTITATIVE TECHNIQUE - II

PAPER - 4.3
FINANCIAL ACCOUNTING IV
Unit I:
Banking company accounts: preparation of profit and loss account and balance sheet in
accordance with the latest amendment to Banking Regulation act special provisions of the
banking regulations act regarding: disposal of non banking assets (Section 9), Share capital
and preference share (Section 12), restriction regarding payment of dividend (Section 15) and
reserve fund (Section 17), systems of keeping books.
Unit II:
Insolvency accounts: Meaning, preparation of statement of affairs and deficiency account with
special adjustment regarding: loan from wife, private assets and private liabilities, contingent
liabilities, unrecorded assets and liabilities and incomplete accounts.
Unit III:
Insurance claim accounts: Fire claim with regard to stock on hand, fixed assets and loss of profit
preparation of the claim statement.
Unit IV:
Self balancing ledger: Meaning and advantage, steps to introduce self balancing system,
preparation of types of ledger accounts, transaction from one ledger to another.
Unit V:
Valuation of goodwill and shares: Need for valuation, factors affecting value of goodwill
methods valuation of goodwill, valuation of shares, equity shares and preference shares.
Unit VI:
Valuation of assets: Classification of assets, valuation of fixed assets, valuation of current assets,
valuation of wasting assets, valuation of intangible assets, valuation of investments.
Reference books:
1.
2.
3.
4.

Advanced Accountancy by Shukla and Grewal.

Financial Accounting Vol. II by M B Kadkol.
Advanced Accountancy by Dr. S N Maheshwari.
Advanced Accountancy by S P Jain and K I Narang.

Secretarial practice
Unit I:
Concept of company meaning and definition, kinds of company, difference between public and
private limited companies.
Unit II:
Company Secretary: Meaning and definition, appointment, qualification, duties, rights and
abilities.
Unit III:
Documents of company, memorandum of association, articles of association, prospectus, duties
of secretary in relation to memorandum of association and articles of association
Unit IV:
Issue of shares: Allotment of shares, legal procedure for allotment of shares, forfeiture of
shares, re issue of forfeited shares, transfer and transmission of shares, duties, duties of
secretary in correction with issue of share, forfeited shares and transfer of shares.
Unit V:
Meeting: types of meeting, duties of secretary in connection with meetings.
Skill Development:
1. Visiting company offices: Collecting and identifying important contents of any of the
documents like annual reports, books of accounts, prospectus and share application
form etc.
2. Drafting of memorandum and share certificate.
3. Listing out the functions of any company secretary of a company the students have
visited.

Paper 4.5
INDIAN BANKING
1. Banks and economic development: Indian money market and growth and development
of Merchants banking.
2. Structure of commercial banking in India, organized and Unorganized sectors, Rural
Banking, PACS, FSS, NABARD, RRBS And Exim Bank.
3. Nationalization of Banks, Objectives, Priority sector lending, village adoption Scheme,
lead bank scheme, DIR scheme, Special and self employment, scheme, Evaluation of
performance of nationalized banks.
4. Reverse Bank of India. Function with special reference to agricultural and industrial
finance.
5. State Bank of India, functions, SBI and agricultural credit, Financing SSIs.
6. Credit and debit cards, meaning and definition, operation of the credit card and debit
card, advantages and disadvantages of credit and debit card. Farmers credit cards
ATMS.
Recommended Books:
1.
2.
3.
4.
5.

Indian Banking Nature and problem by Vasant Desai.

Indian Institute of bankers (pub) Commercial Banking Vol. I, Vol. II, Vol. III.
Rural Banking in India by I.C.Dhingra
Agricultural and Rural Banking in India by S.S.M.Desai.
Indian Banking by R.Paramesawarn and Natarajan.

Paper -4.6
QUANTITAVE TECHNIQUES II
1. Times Series Analysis: Components of time series, trend, periodic changes. Analysis of
time series, measurement o trend, measurement of seasonal fluctuation.
2. Index Number: Definition, construction of Index numbers, Criteria of good index
number, classification of index numbers, cost of living index numbers, base shifting and
deflating of index numbers.
3. Demand Analysis: Demand and supply, elasticity of demands, estimation of elasticitys,
Leontiefs method, Pigons method, Paretos law income distribution.
4. Linear Programming: Formulation and graphical methods, simplex method, Big Big M
method, Transportation problem, Assignment problem.
5. Project scheduling: PERT and CPM basic difference between PERT and CPM contracting
network, critical path analysis. Float of an activity and crashing activities.

References:
1. Srivastava & Sharma: QT for Managerial Decisions, New Age.
2. S C Gupta and Kapoor: Fundamentals of applied Statistics, Sultan Chand and Sons.
3. J K Sharma: Mathematical Models in Operations Research, Tata McGraw Hill Publishing
Company Limited.
4. Kalavathy: Operations Research 2nd Edition, Vikas Publication (2002).
5. Shenoy & Sharma Business Statistics, New Age.

INDIAN CINSTITUTION
Revised syllabus (Semester scheme), with effect from 2005 and on wards for all degree classes
(under Graduate level)
Unit I:
a) Meaning of the term constitution
b) Making or Framing of the Indian Constitution 1949 and Role played by Dr. B R
Ambedkar.
Unit II:
a) Salient features of the constitution.
b) Preamble of the constitution.
Unit III:
a) Fundamental Rights meaning, importance and content (scope) and Fundamental
Duties.
b) Directive Principles of state policy meaning and content
Unit IV:
a) Union government
i. legislature (Parliament) Composition, Powers and functions of the two
houses.
ii. Executive President election powers and functions prime Minister
Appointment, powers and functions.
iii. Judiciary Supreme Court Composition, organization and jurisdiction.
b) State government
i. Legislature Composition, powers and functions.
ii. Execute Governor and Chief Minister appointment, powers and functions.
iii. Judiciary high courts composition, organization and jurisdiction.