ANNAMALAI UNIVERSITY

Transcription

1 ANNAMALAI UNIVERSITY DEPARTMENT OF COMMERCE M.COM. COMPUTER APPLICATIONS (CHOICE BASED CREDIT SYSTEM) (With Effect from ) REGULATIONS AND SYLLABUS REGULATIONS 1. ELIGIBILITY FOR ADMISSION A pass in B.Com. or B.Com. (C.A.) or B.Com (e-commerce) or B.B.A. or B.A. Corporate Secretaryship or B.B.M or B.B.M.(C.A) or B. Co-operation or B.A. Co-operation or B.A. Bank Management or M.B.A. Degree examination or any other examination accepted by the Syndicate as equivalent thereto with not less than 40% of marks in the main subject. 2. PROGRAMME Duration : Two Academic Years Full-Time (July to April) Medium of Instruction : English An academic year is apportioned into two semesters. The normal semester periods are ODD Semester July to November (I and III Semesters) EVEN Semester December to April (II and IV Semesters) The P.G. Programme will have two categories of courses in each semester, namely i. Core: Core courses are basic courses required for each programme. Each Semester will have four core courses ii. Elective: Each department shall offer one elective in each semester open to all the students of three faculties namely Arts, Education and Indian Languages. Each student will select an elective from a list of electives offered by other departments. iii. Course Combination: Each course is designed variously under lectures / tutorials / laboratory work / seminar / project work / practical training/ report writing / viva voce etc., to meet effective teaching and learning needs and credits are assigned suitably.

2 2 Course Weight Core and Elective courses may carry different weights. A course carrying one credit for lecture will have instruction of one period per week, during the semester. If four hours of lecture is necessary in each week for that course then three credits will be the weightage. Thus normally in each of the course, credits will be assigned on the basis of lectures / tutorials / laboratory work and other forms of learning in a 15 weeks schedule. a. One credit for each lecture period per week b. One credit for each tutorial per week c. One credit for three periods of laboratory or practical per week d. One credit for three contact hours of project work in a week e. One credit for every two periods of seminar f. Six credits for project work / dissertation. 3. CREDITS FOR M.COM. (COMPUTER APPLICATIONS) COURSE FOR EACH SEMESTER WILL BE AS FOLLOWS LIST OF COURSES Course Code Name of the Course Credit FIRST SEMESTER CCAC-101 Financial and Corporate Accounting 5 CCAC-102 Cost Control Techniques 5 CCAC-103 Basics of Computer Applications 4 CCAC-104 Principles of E-Commerce 4 CCAE-105 * Elective Banking Practice 4 SECOND SEMESTER CCAC-201 Visual Basic 5 CCAC-202 Financial Management 4 CCAC-203 Accounting for Decision Making 4 CCAC-204 Internet and its Applications 4 CCAE-205 * Elective Office Management 4 THIRD SEMESTER CCAC-301 Data Base Management System 5 CCAC-302 Project Finance and Management 5 CCAC-303 Information Technology and Its Applications 4 CCAC-304 Marketing Management 4 CCAC-305 * Elective Business Communication and Report Writing 4 COME-306 Soft Skills Development 4 FOURTH SEMESTER

3 3 Course Code Name of the Course Credit CCAC-401 VB Script and HTML 5 CCAC-402 Investment and Portfolio Management 4 CCAC-403 International Finance and Foreign Exchange 4 CCAC-404 * Practical and Viva 4 CCAE-405 * Elective- Principles of Insurance 4 * Elective Courses Offered by the Commerce Department to Students of Other Departments Total 90 * No need for setting of question paper for Code No.CCAC.404 (Please see Regulation No.XII). 4. SYLLABUS Syllabus of courses shall be as determined by the university from time to time and there shall be five units in each course. 5. EVALUATION Evaluation will be done on a continuous basis and will be consolidated three times during the course work. First evaluation will be in the 6 th week, second in the 11 th week and the End Semester examination in the 17 th week. Evaluation may be by objective type questions, quiz, short answer, essays, seminar or assignment or a combination of these. The first two are internal tests and 5 sessional marks are awarded for each of the tests, making a total of 25%. The end semester examination will be held by the University for 75% of marks. The written examination will be of essay type only. A. Internal Assessment Break-Up Marks for Internal Assessment Evaluation Tests (2 5) Assignment Seminar/ Quiz/ Case study/ Role play Attendance Total 10 Marks 5 Marks 5 Marks 5 Marks 25 Marks B. Grievance Procedure For attending to grievances of the students over internal assessment, in every department there will be a committee consisting of three members (HOD and two senior teachers from the department).

4 4 C. Term End Evaluation Passing Minimum A candidate will have to secure a minimum of 50% of marks in the external assessment with an aggregate of 50% of the total for passing each course. Internal : 25 marks External : 75 marks- Maximum 75 marks; Minimum 50% (i.e. 38 marks) Aggregate for passing 50% (i.e. 50 marks) Internal evaluation will be done by the concerned teacher teaching the subject and the university written examination will be evaluated by eligible examiners, both internal and external examiners (double valuation). SCHEME OF EXAMINATIONS Course Code Name of the Course Duration Hours Max. Marks FIRST SEMESTER CCAC-101 Financial and Corporate Accounting 3 75 CCAC-102 Cost Control Techniques 3 75 CCAC-103 Basic Computer Applications 3 75 CCAC-104 Principles of E-Commerce 3 75 CCAE-105 * Elective Banking Practice 3 75 SECOND SEMESTER CCAC-201 Visual Basic 3 75 CCAC-202 Financial Management 3 75 CCAC-203 Accounting for Decision Making 3 75 CCAC-204 Internet and its Applications 3 75 CCAE-205 * Elective Office Management 3 75 THIRD SEMESTER CCAC-301 Data Base Management System 3 75 CCAC-302 Project Finance and Management 3 75 CCAC-303 Information Technology and its Applications 3 75 CCAC-304 Marketing Management 3 75 CCAE-305 * Elective Business Communication and Report Writing 3 75 COME-306 Soft Skills Development 3 75 FOURTH SEMESTER

5 5 Course Code Name of the Course Duration Hours Max. Marks CCAC-401 VB Script and HTML 3 75 CCAC-402 Investment & Portfolio Management 3 75 CCAC-403 International Finance and Foreign Exchange 3 75 CCAC-404 Practical and Viva 3 75 CCAE-405 * Elective Principles of Insurance 3 75 * Elective Courses Offered by the Commerce Department to Students of other Departments The question paper is to be divided into three sections. Section A is to carry 20 marks, Section B 25 marks and Section C 30 marks. Section A will contain 10 questions, each carrying 2 marks. Section B will contain 5 questions with internal choice, each carrying 5 marks. Section C will contain 3 questions with internal choice, each carrying 10 marks. 6. CALCULATION OF OVERALL GRADE POINT AVERAGE: The results of the evaluation shall be provided on a grading system. Over all grade point average shall be calculated only if a student acquires a minimum of 81 credits and shall be calculated as follows: The grade points obtained by the candidate (sum of internal and external marks) in a course are multiplied by the credit assigned to the course. Such weighted points for all the courses are added and divided by the total credits acquired (minimum 81 credits). GRADING A ten point rating scale is used for the evaluation of the performance of the student and is provided a letter grade or each course and overall grade for the Master s Programme. The letter grade assigned is given below Marks Grade Point Letter Grade Class S Exemplary D++ Distinction D+ Distinction D Distinction A++ First Class A+ First Class

6 6 Marks Grade Point Letter Grade Class A First Class B Second Class C Second Class 49 or LESS F Fail 7. MINIMUM AND MAXIMUM NUMBER OF CREDITS A STUDENT MAY REGISTER IN A SEMESTER A student should register for a minimum of 20 credits and the maximum may be 24 credits per semester. 8. ATTENDANCE Those who have earned a minimum of 80% attendance can appear for the University Examinations. Those with an attendance of 75% to 79% can appear for university examination after obtaining condonation from the university upon payment of a condonation fee as prescribed by the university. Those with less than 75% of attendance will not be permitted for the university examination. They shall repeat the course. 9. MINIMUM AND MAXIMUM PERIOD FOR COMPLETION OF THE COURSE For 2 years programme the minimum is 4 semesters and the maximum is 8 semesters, for completing the courses. 10. WITHDRAWAL FROM THE COURSE BY THE STUDENT: A student is allowed to withdraw from an elective course within 2 weeks from the date of commencement of the semester. 11. MONITORING COMMITTEE The Grievance Committee will act as the Monitoring Committee in the department, which will be responsible for the successful operation of the CBCS. 12. PRACTICALS AND VIVA The students will undergo a practical training in Computer Applications in lieu of a paper in the fourth semester, will submit record of their practical work during the semester and appear for a practical examination and viva at the end of the semester. The award of 100 marks will have the composition of 75 for both, practical exam (50 marks) and a viva voce (25 marks) and the internal marks of 25 for record work (10 marks), Internal test (2 5=10 marks) and the remaining 5 marks towards attendance performance.

7 7 The teacher for practicals will Re evaluate the Record submitted by the wards and serve the questions based on the record work for conducting the practical exam and award for 50 marks through proper channel to the University authorities. The Viva Voce Board will award for the remaining 25 marks other than internal marks. The computer lab in the Department of Commerce will serve as the examination Hall and Students in batches will be taken for conducting the examination on the same day. SYLLABUS FIRST YEAR : FIRST SEMESTER CCAC 101 : FINANCIAL AND CORPORATE ACCOUNTING To train the students to grasp the principles of the various branches of accounting and solve advanced problems relating to these. (Total lecture Hours : 80) Unit I : Partnership Admission & Retirement (15 Hours) Admission and Retirement of Partners Revised values of Assets and Liabilities not to be recorded in Accounts. Unit II : Partnership Dissolution (18 Hours) Death of a partner. Dissolution of Partnership Decision in Garner Vs. Murray Piecemeal Distribution of cash Maximum Possible Loss Method. Unit III : Issue of Shares and Debentures Company Accounts Issue of shares and Debentures forfeiture of shares. Unit IV : Redemption of Shares and Debentures (15 Hours) Redemption of preference shares and debentures-underwriting of shares and debentures. Unit V : Final Accounts of Companies (15 Hours) Final accounts of Companies preparation of profit and loss account and Balance sheet profit prior to incorporation. 1) Gupta R.L. & Radhaswamy, M., Advanced Accounts, Vol.I & II; Sultan Chand & Sons, New Delhi, ) Iyengar, S.P., Advanced Accounting, Sultan Chand & Sons, New Delhi, ) Shukla, M.C. and Grewal, T.S., Advanced Accounts, Vol.I & II, S. Chand & Sons, New Delhi, ) Vinayagam, N. & Charumathi, B., Financial Accounting, S.Chand & Sons, New Delhi, 2000.

8 8 5) Jain, S.P. & Narang, K.L., Advanced Accounting, Vol.I & II, Kalyani Pub., Ludhiyana, ) Shukla, M.C., Grewal, T.S. and Guptha S.C., Advanced Accounting, Vol.I & li Sultan Chand Pub., New Delhi, ) Sehgal Ashok, Sehgal Deepak, Advanced Accounting Taxman pub., New Delhi, ) Guptha R.L. Radhaswamy, Company Accounts Sultan Chand Pub., New Delhi, Reference Books 1) Maheswari, SN., Advanced Accounting, Sultan Chand & Sons, New Delhi, ) Monga, J.R., Ahuja, Girish & Sehgal Ashok, Financial Accounting, Sultan Chand & Sons, Delhi, ) Tulsian, P.C., Financial Accounting, Vikas Pub., House, Delhi, ) Arulanandam & Raman Advanced Accountancy, Himalaya Pub., House, New Delhi, ) Saxena, K.K. & Sachdeva, B., Corporate Accounting Kalyani Pub., Ludhiyana, ) Chakroborthy, H., Corporate Accounting. 7) S.N. Maheswari, Advanced Accountancy, Vikas, New Delhi. CCAC 102 : COST CONTROL TECHNIQUES To make the students gain an expert knowledge of costing systems and cost control methods and their application by way of solving problems. However professional level knowledge is not expected them. (Total lecture Hours 80) Unit I : Material and Labour Cost Material Cost Control Meaning, requirements, advantages - Labour Cost Control Labour Turnover, causes, Cost Wages analysis, Treatment of Idle Time, Overtime, Leave Pay etc., Unit II : Overhead (20 Hours) Overhead Problem and Classification. Procedure for linking overheads to cost. Apportionment and Reapportionment. Absorption methods. Unit III : Methods of Costing Job Costing Nature, Purpose, Procedure. Unit Costing Principles involved. Contract Costing Nature, recording costs, value and profit on Contracts types of contracts.

9 9 Unit IV : Process Costing (11 Hours) Process Costing - Nature and problems - Treatment of normal loss, abnormal loss and abnormal gain. Process having W.I.P. Ascertainment of value. Unit V : By Product Costing and Operating Costing Costing of Joint products and by-products. Nature and accounting. Operating costing Nature and Problems Operating Costing in transport undertakings. 1) Dasgupta, P., Studies in Cost Accounting, Premier Book Co., New Delhi, ) Iyengar, S.P., Cost Accounting Principles and Practice, Sultan Chand & Sons, New Delhi, ) Jain, SP. & Narang, KL., Cost Accounting- Principles and Practice, Kalyani Pub., Ludhiyana, ) Lall Nigam, B.M. & Jain, I.C., Cost Accounting Principles and Practice, Prentice Hall of India, New Delhi, ) Maheswari, S.N., Fundamentals of Cost Accounting, Sultanchand & Sons, New Delhi, ) Ravi M. Krishore., Cost Accounting, Taxmann Pub., New Delhi, ) Saxena, V.K. & Vashist, CD., Cost Accounting, Sultan Chand & Sons., New Delhi, CCAC 103 : BASICS OF COMPUTER APPLICATIONS This subject seeks to develop the knowledge in office oriented manipulation in the area of accounting and business decision. (Total lecture Hours 80) Unit I : IT Basics Generation of Computers - Block diagram of the computer- Hardware and Software Specification - External and Internal Storage Devices Computers Languages Current Operating system technique. Unit II : Ms-Word 2003 Ms Word Window Environment Desktop and taskbar icons Files and Folder creation Menus- Toolbars-Formatting text and paragraph Line space and auto table format Making professional and official letters Searching and replacing technique Macros- Ms-Word auto template creation- Edit operation Spelling and Grammars Page Border and shading Mail merge. Unit III : Ms-Excel 2003 Workbook and worksheet creation moving through cells - Formatting and customizing data- creation of function and Formula Charts Page properties & Printing.

10 10 Unit IV : Ms-Power Point 2003 Introduction Working with slides Text box Colour Schemes Animation Custom animation Slide effects Hyperlink technique. Unit V : Ms-Access 2003 Database manipulation Table creation Primary key creation Inserting data Sorting technique modifying records query generation report generation form generation Page Creation manipulating the data 1) The Complete Reference Microsoft Office, Virginia Anderson, McGraw Hill Professional, ) How to Do Everything with Microsoft Office Excel-2003, McGraw Hill Professional, CCAC 104 : PRINCIPLES OF E-COMMERCE This subject seeks to develop in the students knowledge of Electronic- Commerce and application in the area of Business and Financing decisions. (Total lecture Hours 80) Unit I : Basics Electronic Commerce Framework.Traditional vs. Electronic Business Applications. The Anatomy of E-Commerce Applications. Unit II : Architectural View Network Infrastructure for E-Commerce Components of the I-way-Global Information Distribution Networks Public Policy Issues Shaping the I-way. The Internet as a Network Infrastructure. The Business of the Internet Commercialization. Unit III : Security Levels Network Security and Firewalls Client Server Network Security Firewalls and Network Security Data and Message Security Encrypted Documents and Electronic -Mail. Unit IV : Application Electronic Commerce and World-Wide-Web, Consumer Oriented E-Commerce, Electronic Payment Systems, Electronic Data Interchange (EDI), EDI Applications in Business, EDI and E-Commerce EDI Implementation. Unit V : Advanced Concepts (14 Hours) Intra-organizational Electronic Commerce - Supply Chain Management. Electronic Commerce Catalogues - Document Management and Digital Libraries.

11 11 1) Kalakota, R. and Whinston, AB., Frontiers of Electronic Commerce, Addison Westey, ) Kalakota, R. and Whinston, AB., Readings in Electronic Commerce, Addison Westey, ) David Kosiur, Understanding Electronic Commerce, Microsoft Press, ) Saily Chan & John Wiley, Electronic Commerce Management, Tata McGraw Hill, New Delhi, ) Soka, From EDI to Electronic Commerce, Tata McGraw Hill, New Delhi, ) Parag Diwan & Sunil Sharma, E-Commerce A Managerial Guide to E-Business, Deep & Deep Pub., CCAE 105 : ELECTIVE BANKING PRACTICE FIRST YEAR : SECOND SEMESTER CCAC 201 : VISUAL BASIC The subject is designed to acquire a challenging full-time position in a professional environment along Computer knowledge and programming experience. (Total lecture Hours : 80) Unit I : Introduction First steps with Microsoft VB6: Integrated Development Environment - First program in VB -Introduction to forms: Common properties, methods and events. Unit II : Working with Controls Intrinsic Controls: Text box controls, Label and frame controls, command button, check box and option button controls, list box and combo controls, picture and image controls, drive-list box, dir-list box and file list box controls and other controls, control arrays. Unit III : Procedures Variables & Procedures: Scope & Lifetime of variables, native data types, and aggregate data types - Arrays-VB for application and VB libraries: Control flow, working with numbers, strings, date and time. Unit IV : Database Connection & Reports Databases: Data access SAGA, Visual db tools, ADO data binding, Data Environment designer, crash course in SQL. Database Programming: ADO at worksetting up a connection, processing data. Tables and Reports-Data grid control, Flex grid control, Data report designer.

12 12 Unit V : Oracle 8i Finance An introduction DBMS and RDMS- Working with tables- Oracle Data types Working with constraints Overview of Operators, Built in functions Querying the tables Set Operators-Views Synonyms- Sequences. Reference Books 1) Francesco Balena, Programming Microsoft Visual Basic 6.0, WP Publishers and Distributors. 2) Lony, Oracle 8i Complete Reference, Tenth Edition, TMH, ) Urman, Oracle 8 PL/SQL Programming, TMH. CCAC 202 : FINANCIAL MANAGEMENT The course is designed to develop an understanding of the finance functions and relevant techniques of financial administration. (Total lecture Hours : 80) Unit I : Financial Management An Overview (14 Hours) Introduction Nature Scope s. Finance Functions Unit I : Investment Decisions Cost of Capital and its measurement Techniques of Appraisal. Unit III : Financing Decisions Capital Structure Determinants Leverage- Financial, operating and combined. Theories of optimum capital structure Financing of Long Term requirements. Unit IV : Dividend Decisions Dividend and Retained earnings Dividend Policy Decisions Optimum dividend models Policies regarding retained earnings and Bonus Shares. Unit V : Working Capital Financing Working Capital Concepts, need, influence factors. Working Capital Policy Approaches to Financing. Methods of Financing Working Capital Trade Credit, Bank Credit and its regulations. 1) Das K.R. Bhattacharya, P.K. Sharma & S.K. Gupta, Corporation Finance and Financial Management, Kalyani Pub., Ludhiana, Revised Ed., ) Khan, M.Y., & P.K. Jain, Financial Management Text, Problems and Cases, Tata McGraw Hill, New Delhi, 4 th Ed., ) Kulkarni, P.V., Financial Management, Himalaya Pub. House, Mumbai, New Ed., ) Pandey, I.M., Financial Management, Vikas Pub., New Delhi, 8 th Ed., ) Prasana Chandra, Financial Management, Tata McGraw Hill Pub., New Delhi, 2004.

13 13 6) Sabir Kumar Banerjee, S. Chand & Company Ltd., New Delhi, Revised Ed., ) Shashi K. Gupta & R.K. Sharma, Financial Management, Kalyani Pub., Ludhiana, 4 th Ed., CCAC 203 : ACCOUNTING FOR DECISION MAKING s To make the students gain expert knowledge of the techniques of Management Accounting including the use of various financial tools as aids to decision making. (Total lecture Hours : 80) Unit I : Meaning and Emergence of Management Accounting (12 Hours) Definition Scope s Functions Significance Limitations Functions of Management Accountant Organisation for Management Accounting. Unit II : Analysis and Interpretation of Financial Statements (18 Hours) Meaning and objectives-devices used in analysis Financial Statements- Comparative Financial Statements-Commonsize Statements-Trend Anaysis-Ratio Analysis-Nature-Significance-Limitations-Interpretation of Ratios- Classification of Ratios Liquidity Ratios-Profitability Ratios-Turnover Ratios- Financial Ratios. Unit III : Funds Flow and Cash Flow Statement (20 Hours) Meaning and uses of Funds flow statements Construction of Funds flow Statement Preparation of Cash Flow Statement. Unit IV : Marginal Costing (15 Hours) Contribution Key factors Profit Planning Break Even Analysis Determination of Sales Mix Make or buy decision. Unit V : Accounting for Price Level Changes (15 Hours) Historical costs Impact of changes Advantages Shortcomings of accounting for price level changes Methods of accounting for price level changes. 1) Hingorani, N.L. & Ramanathan, Ed. by T.S. Grewal, Management Accounting, Sultan Chand & Sons, New Delhi, ) Kaplan & Afkinson, Advanced Management Accounting Prentice Hall of India, 2 nd Ed., ) Maheswari, S.N., Principles of Management Accounting, Sultan Chand & Sons, New Delhi, ) Pillai, R.S.N. & Bagavathi, V., Management Accounting, Sultan Chand & Sons, New Delhi, 2 nd Ed., ) Ravi M. Kishore, Management Accounting, Taxmann s Students Pub., New Delhi, ) Sharma Shashi, R.K. & Gupta, K., Management Accounting,, Kalyani Publishers, New Delhi, 2002.

14 14 CCAC 204 : INTERNET AND ITS APPLICATIONS This subject seeks to develop the Accounting Executives with knowledge in Internet for the application in the area of Accounting. (Total lecture Hours : 80) Unit I : Internet Concepts Introduction Internet Connection Concepts Connecting to Dial-up Internet Accounts High Speed Connections : ISDN, ADSL, and Cable Modes Intranets : Connecting LAN to the Internet. Unit II : Concept Concepts Addressing Basic Commands Sending and Receiving Files by Controlling Volume Sending and Receiving secure . Unit III : Internet Services Online Chatting and Conferencing Concepts Mailing Lists Usenet Newsgroup Concepts Reading Usenet Newsgroups Video Conferencing. Unit IV : Web Concepts and Browsers World-Wide-Web Concepts Elements of Web Clients and Servers URL and Web Browsers Netscape Navigator and Communicator-Microsoft Internet Explorer. Unit V : Search Engines (14 Hours) Search Engines Web Directories Microsoft Internet Explorer Searching for Information Bigfoot, Info space, Who where, Yahoo- Subscriptions and Channels Web Sites-Making use of Web Resources New and Weather, Sports, Personal Finance and Investing Entertainment Shopping Travel, Kids, Teems, Parents and Communities, Health and Medicine, Religion and Spirituality. 1) Alexis Leon and Mathews Leon, Internet for Everyone. 2) Leon Techworld, Chennai, India, ) Douglas E. Commer, Computer Networks and Internet, PHI (Addition Wesley Lonman), New Delhi, ) Kamlesh N. Agarwal, Business on the Net, McMillan India Ltd., ) Kamlesh N. Agarwal & Prateek A. Agarwal, Web the Net An introduction to Wireless Application Protocal, McMillan India Ltd., ) Margaret Levine Young, The Complete Reference-Internet, TMG Pub., New Delhi, CAE 205 : ELECTIVE : OFFICE MANAGEMENT

15 15 SECOND YEAR : THIRD SEMESTER CCAC 303 : DATA BASE MANAGEMENT SYSTEM The course is designed to develop a conceptual framework for the study of dataase analysis and understand the basic of database management. (Total lecture Hours : 80) Unit I : Database System Architecture - Basic Concepts Data system, operational data, data independence, Architecture for a database system, Distributed databases. Storage Structures : Representation of Data. Data Structures and corresponding operators - Relation Approach, Hierarchical Approach, Network approach. Unit II : Relational Approach Relational Data Structure : relation, Domain, attributes, keys. Relational Algebra: Introduction, Traditional set operation. Attribute names for derived relations, special relational operations. Unit III : Hierarchical Approach IMS data structure. Physical database, Database description, Hierarchical sequence. External level of IMS : Logical Databases, the program communication block. IMS Data manipulation : Defining the program communication Block : DL/I Examples. Unit IV : Network Approach Architecture of DBTG system. DBTG Data Structure : The Set construct, Singular sets, sample schema, the external level of DBTG DBTG Data manipulation. Unit V : Other Types of Data Management System Database with direct connections Network Database systems Hierarchical database systems File managers Text oriented Database system Refernce Books 1) Abraham Silberschatz and Henry F. Korth, Database Systems Concepts. 2) Bipin C. Desai, An Introduction to Database System. 3) C.J. Dates, An Introduction to Database System. 4) Gerry M. Litton, An Introduction to Database management.

16 16 CCAC 302 : PROJECT FINANCE AND MANAGEMENT To make the students gain expert knowledge of Project Finance and Management. (Total Lecture Hours : 80) Unit I : Project An Introduction Meaning and Definition of Project Features Establishing a New Project Organisation Innovative Projects Need for Project Management Duties and Responsibilities of a Project Manager. Unit II : Project Feasibility Study Project Feasibility Study Market or Demand analysis Technical and Financial Analysis of Projects. Unit III : Net Work Analysis Minimisation of Cost and Time of Projects Net Work Analysis PERT Methods CPM methods Details. Unit IV : Project Cost Control Project Cost Control Cost forecasting Monitoring and Control of Costs Estimation techniques Factorial, Man-hour, unit rate and operational cost estimation. Unit V : Project Performance Project performance Indicators Review of Project performance Benefits Project report Project failures Precautions and Practical guidelines. 1) Choudhury, S., Project Management, Tata McGraw Hill Pub., New Delhi, ) Kesava Rao, P.C., Project Management and Control, Sultan Chand & Sons, New Delhi, ) Prasanna Chandra, Project Preparation, Appraisal, Implementation Tata McGraw Hill (P)., New Delhi, Reference Books 1) Goel, BB., Project Management : Principles and Techniques Deep & Deep Pub., New Delhi, ) Harvey Maylor, Project Management, MacMillan India Ltd., New Delhi, ) John M. Nicholas, Project Management for Business Technology, Prentice Hall of India, New Delhi, 2002.

17 17 CCAC 303 : INFORMATION TECHNOLOGY AND APPLICATIONS This subject seeks to develop knowledge in Information Technology for application in the area of Accounting and Business Decisions. (Total Lecture Hours : 80) Unit I : Basics of Computer H/W & S/W (16 hours) Organization of Computers Types of Computers Input Devices Output Devices Storage Devices. Software System Software Overview of DOS, UNIX, Windows Operating Systems Programming Languages Compiler Interpreter Application Software Evaluation of Software Packages. Unit II : Computer Networks Overview of Network Communication Processors Communication Media Types of Networks Communication Satellites Radar ISDN ATM. Internet Intranet Extranet Wireless LANs Virus Detection and Elimination. Unit III : Computer Applications Multimedia Artificial Intelligence and Expert Systems Computer Applications in Business, Project Management, Personnel and Administration, Accounting & Information Systems System Design for Accounting, Inventory and Pay-roll. Unit IV : Computer Application in Management Computer Applications in Material Management, Purchase, Credit and Collection, Ware-housing, Marketing Information Systems, Manufacturing Information Systems. Unit V : Software for Finance & Accounting (14 Hours) Introduction to Application Software Package Development Familiarization of Accounting and Financial Packages such as Tally. 1) Alexis Leon & Mathews Leon, Fundamentals of Information Technolody, Leon Techworld, ) Jaiswal, S., Information Technology Today, Galgotio, ) Ravindranath, H., Infrastructure for Information Technology, McMillan India, ) Robert Gowart and Brian Knittel, Using Microsoft Windows 2000 Professional, PHI, ) Sanjay Saxena, A First Course in Computers, Vikas Publishing House Pvt. Ltd., ) Ed. Bott, Practical Microsoft Windows 2000 professional, PHI, 2002.

18 18 7) Subhash Batnagar, Information and Communication Technology in Development, Sage Pub. India, Pvt., ) Suresh, K. Basandra, Computers Today, Galgotia, CCAC 304 : MARKETING MANAGEMENT To make the students gain expert knowledge of marketing management. (Total Lecturer Hours 80) Unit I : Meaning of Marketing Concept (15 Hours) Need and Scope of marketing Definition and features Meaning and s Functions of Marketing Management Modern marketing concepts - product planning and development Product policy decisions product line and product mix concept of product life cycle market integration product and Branding strategies. Unit II : Pricing and Promotion (20 Hours) Pricing system Role of pricing s Procedure for price determination Basic methods of price setting promotional activities Need and importance promotional mix sales promotion methods of sales promotion Advertising functions and objectives Medias of advertising Personal selling process. Unit III : Physical Distribution & Training of Sales Force (20 Hours) Management of Physical distribution Meaning Importance s Systems Physical distribution cost analysis sales management s Establishment of sales polices Sales organization structure objectives and principles Sales force management Selection Training and control of sales force Fixing sales territories. Unit IV : Marketing Research & Agricultural Marketing (15 Hours) Market forecasting Marketing research Meaning and scope s and Functions Future of Marketing research Market information system Consumer marketing Marketing of Agricultural goods- Features Problems Types of agricultural marketing in India. Regulated markets Functions and operations. Unit V : Organized Markets & Co-operative Market (10 Hours) Organized markets Features Functions and objectives demerits of unorganized markets commodity exchange. Co-operative marketing s and need Functions Features Problems and remedial measures Operational methods Future of Co-operative marketing. 1) Varshney, R.L., Marketing Management, Sultan and Sons New Delhi, ) Gupta C.B. Rajan Nair, Marketing Management, Sultan and Sons, New Delhi, 2005.

19 19 3) Pillai, R.S.N. & Bagavathi, Modern Marketing, S. Chand & Sons, New Delhi, ) Philip Kotler, Marketing, Prentice Hall, Delhi. Reference Books 1) Philip Kotler, Marketing Management, Printice Hall of India, New Delhi. 2) Still Candiff & Gowani, Sales Management. 3) Wiliam J. Stanton, Fundamentals of Marketing, McGraw Hill, Tokyo. 4) Victor P. Buel, Marketing Management, McGraw Hill, Tokyo. 5) Sanjay Basotia, Marketing Management, Tamilnadu, Books House, Chennai. 6) Batra G.S., Marketing Management, Tamilnadu Book House, Chennai. CCAC 305 : ELECTIVE : BUSINESS COMMUNICATION AND REPORT WRITING COMS 306 : SOFT-SKILLS DEVELOPMENT Unit I : Communication and Writing Skills Need and methods of communication Effective speaking, Conversational dialogue Reading skill, Group discussion Body language - Paralanguage, Introduction to written communication, writing skills Corporate communication. Unit II : Organisation Skills Functions of a modern office- Drafting resolutions recording the minutes Memorandum and Speech Unit III : Research and Analytical Skill Source of Information - Collecting references Quoting reference bibliography Indexing - inferences - writing for journals, books, newspapers report of events. Unit IV : Computation Skills Use of Computers, Operating System (Windows), Microsoft Excel, Power Point and Internet.Use of Web Access. Unit V : Health and Environment Awareness Skills Environmental awareness Environmental hazards Remedies, Pollution Preventive measures, Bio-conservation and diversity. Health indicators - Health statistics Human development index Improving indices Measures required- Institutional involvement. 1) Rao, V.K., Hand Book for Modern Methods of Teaching, Rajat Publications, Delhi (Old). 2) Stanton, Nicky Mastering Communication Palgrave Master Series Macmillan, ) AN. Strahier & A.H. Strahier, Environmental Geoscience, Willy International Ed., 1973.

20 20 4) S.P. Gupta, Applied Statistics, S.Chand Publication, New Delhi. 5) Borce and Thill, Business Communication Today, Tata McGraw Hill, New Delhi ) Kaul, Effective Business Communications, Prentice Hall, New Delhi, ) Minoli Danial, Minol & Emma, Web Commerce Technology Hand Book, Tata McGraw Hill, New Delhi, ) Robinson, Netrakanti & Shintre, Communications Competence in Business English, Orient Longman, Hyderabad, Reference Books 1) Patri, Vasantha, R., Patri and Neelakant, Essentials of Effective Communication, Greenspan, New Delhi, ) K.S. Valdiya, Environmental Geology, Indian Contest Tata McGraw Hill. 3) S. Ignacimuthu, Environmental Awareness and Protection, Phonix Publication Pvt., Lte., New Delhi, ) Sita Ram Sharma, Principles of Education and Teaching Methods, S.S. Publications, Delhi (Old). 5) K.V.S. Sarma, Statistics Made Simple Do it yourself on PC, Prentice Hall of Indian Private Ltd., New Delhi. 6) Dental Horvey M. Dental Paul & Neto TR., Complete Internet and World Wide Web Programming Training Course, Prentice Hall, New Delhi, SECOND YEAR : FOURTH SEMESTER CCAC 401 : VB SCRIPT and HTML This subject seeks to develop knowledge in Web Developing applications in the area of Accounting and Business Decisions. (Total lecture Hours : 80) Unit I : VB Script Introduction VB Script Fundamentals Using VB Script in IE File Handling objects Objects in VB Script Forms using VB Script Active server pages. Unit II : ActiveX Control Active code components Class Modules Instances Activex Exe VS Activex DLL Creating & Using Activex Controls Ambient Properties Activex Documents The User Document Object. Unit III : HTML Introduction Learning HTML and DHTML Basics Cascading Style Sheets Toward Objects Scripting Multimedia Dragging and Dropping Working with Data and Dialog Boxes Dynamically Changing Content.

21 21 Unit IV : DHTML The Elements of DHTML DHTML Cascading Style Sheets The Document Object Model(DOM) DHTML Event Handlers-I DHTML Event Handlers-II DHTML Event Handlers-III. Unit V : Overview of XML Introduction Structure of XML Creating DTD Content Types Referencing DTD Declarations in XML Declaring Attributes in a DTD Using XML Parser Links in XML Styling XML Files. Reference Books 1) Cornell, Visual Basic Book from the Groundup, Tata McGraw Hill, ) Jerke, Visual Basic 6 : The Complete Reference, TMH, ) Danny Goodman, Dynamic HTML, SPD, Mumbai, ) Flangan, Java Script : The Definite Guide, SPD, Mumbai, CCAC 402 : INVESTMENT AND PORTFOLIO MANAGEMENT s The course is designed to develop a conceptual framework for the study of security analysis and understand the basics of portfolio management. (Total lecture Hours : 80) Unit I : Investment Management (15 Hours) Nature and Scope of Investment Management s of Investment Factors Favorable for Investment - Investment Management and Portfolio Management. Risk Meaning, Nature and Classification. Unit II : Security Analysis (15 Hours) Approaches to Security Analysis Fundamental Technical Random Walk approaches. Unit III : Security Valuation Valuation Valuation Models for Equity, Preference and Debt Securities. Unit IV : Portfolio Theory Portfolio risk and return measurement Diversification: Simple Markowitz Efficient frontier. Unit V : Portfolio Management Portfolio Selection Capital Market Line (CML) Capital Asset Pricing Model (CAPM) Characteristic Line Portfolio Evaluation. 1) Bhalla, V.K., Investment Management, S.Chand & Co., New Delhi, ) Fisher & Johnson, Security Analysis and Portfolio Management, Prentice Hall, New Delhi, 2000.

22 22 3) Gupta, L.C., Return on Equities: The Indian Experience, Oxford Press, New Delhi, ) Pretti Singh, Investment Management, Himalaya Pub. Bombay, ) William F. Sharpe, Investment, Prentice Hall, New Delhi. CCAC 403 : INTERNATIONAL FINANCE AND FOREIGN EXCHANGE s To make the students gain working knowledge of the International Financial Institutions and to enable the students to learn the significance of Foreign Exchange and computation of exchange rates. (Total lecture Hours : 80) Unit I : Introduction (18 Hours) Significance and Importance of International Finance Scope and Limitation International Liquidity Problems Foreign Aid Indian Experience. Unit II : International Financial Institutions (18 Hours) Organisation, Functions,, Sources of Funds, Investment pattern and working of International Bank for Reconstruction and Development (IBRD) and International Monetary Fund (IMF). Unit III : Regional Financial Institutions (14 Hours) s and Functions of International Development Association, International Finance Corporation The Bank for International Settlements (BIS) and Asian Development Bank (ADB). Unit IV : Foreign Exchange (20 Hours) Foreign Exchange Meaning and Definition Foreign Exchange Market Authorised Dealers Money changers Foreign Exchange Dealings by Commercial Bank and Reserve Bank of India Foreign Exchange Regulations in India. Unit V : Rate of Exchange (10 Hours) Introduction Commercial rate of exchange Gross rate of exchange Factors influencing exchange rates Exchange arithmetic Computation of exchange rates. 1) Alan C. Shapiro, Multinational Financial Management, Prentice Hall of India, New Delhi, 4 th Ed., ) Bhalla, V.K., International Financial Management, Anmol Pub., New Delhi, 2 nd Ed., ) Keshkamat, V.V., Foreign Exchange : A Introduction, Vivek Pub., Bombay, ) Khurana, PK., Export Management, Galgotia Pub., New Delhi, 4 th Ed., ) Sharan, V., International Financial Management, Prentice Hall of India, NewDelhi, 2000.

23 23 Reference Books 1) Balagopal, T.A.S., Export Management, Himalaya Pub., Bombay, ) Buckly, Multinational Finance, PHI, New Delhi, ) Jeevanatham, Foreign Exchange & Risk Management, Sultan Chand, New Delhi, ) Jeevanatham, Foreign Exchange - Principles, Practices & Control, Sultan Chand, New Delhi, ) Simha, SLN., International Monetary Reforms, Vora &Co, Bombay, ) Varshney, R.L., & Bhashyam, S., International Financial Management, Sultan Chand Pub., New Delhi, CCAC 404 : PRACTICAL AND VIVA-VOCE EXAMINATIONS CCAE 405 : ELECTIVE