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D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
BACHELOR OF COMMERCE (Corporate Secretaryship)
B.Com (CS)
(Effective from the Academic Year 2019 – 2020 Onwards)
SEMESTER – I
Part COURSE TITLE CREDITS HOURS CIA ESE Total
I Language 3 4 + 2* 40 60 100
II English 3 4 40 60 100
III Core Paper I – Financial Accounting 4 5 40 60 100
Core Paper II – Business Management 4 5 40 60 100
Allied Paper I – Marketing 5 6 40 60 100
IV Soft Skills 3 2 40 60 100
Non-Tamil Students :
Basic Tamil / Advanced Tamil(*)
Tamil Students: Non – Major Elective- I:
Everyday Banking
2 2 40 60 100
Total 24 30
SEMESTER – II
Part COURSE TITLE CREDITS HOURS CIA ESE Total
I Language 3 4 + 2* 40 60 100
II English 3 4 40 60 100
III Core Paper III – Advanced Financial
Accounting
4 5 40 60 100
Core Paper IV – Human Resource
Management
4 5 40 60 100
Allied Paper II – Business
Communication
5 6 40 60 100
IV Soft Skills 3 2 40 60 100
Non-Tamil Students :
Basic Tamil / Advanced Tamil
Tamil Students : Non – Major Elective- II:
Fundamentals of Insurance
2 2 40 60 100
Total 24 30
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
SEMESTER – III
Part COURSE TITLE CREDITS HOURS CIA ESE Total
I Language 3 6 40 60 100
II English 3 4 40 60 100
III Core Paper V – Corporate Accounting 4 5 40 60 100
Core Paper VI – Company Law &
Secretarial Practice - I
4 5 40 60 100
Allied Paper III – Statistics - I 5 6 40 60 100
IV Soft Skills 3 2 40 60 100
Environmental Studies * 2
Total 22 30
* Examination is conducted in Semester - IV
SEMESTER – IV
Part COURSE TITLE CREDITS HOURS CIA ESE Total
I Language 3 6 40 60 100
II English 3 4 40 60 100
III Core Paper VII – Corporate Financial
Reporting
4 5 40 60 100
Core Paper VIII – Company Law &
Secretarial Practice - II
4 5 40 60 100
Allied Paper IV – Statistics - II 5 6 40 60 100
IV Soft Skills 3 2 40 60 100
Environmental Studies 2 2 40 60 100
Total 24 30
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
SEMESTER – V
Part COURSE TITLE CREDITS HOURS CIA ESE Total
III Core Paper IX – Cost Accounting 4 6 40 60 100
Core Paper X – Banking Law, Theory &
Practice
4 6 40 60 100
Core Paper XI – Income Tax Law, Theory
& Practice - I
4 6 40 60 100
Core Paper XII – Commercial Law 4 6 40 60 100
Elective I – Entrepreneurial Development 5 6 40 60 100
IV Value Education 2 1 40 60 100
Total 23 30
SEMESTER – VI
Part COURSE TITLE CREDITS HOURS CIA ESE Total
III Core Paper XIII – Management
Accounting
4 6 40 60 100
Core Paper XIV – Industrial Laws 4 6 40 60 100
Core Paper XV – Income Tax Law,
Theory & Practice - II
4 6 40 60 100
Elective II – Goods and Service Tax &
Customs Law
5 5 40 60 100
Project - Institutional Training 5 5 20 80* 100
V Extension Activity 1 2
Total 23 30
* Project Report – 60 Marks , Viva Voce – 20 Marks
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester I Paper Title Core Paper I – FINANCIAL ACCOUNTING Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 5 Hours / 4 Credits
Core Paper I – FINANCIAL ACCOUNTING UNIT- I
Average Due date – Account Current – Insurance Claims – Average Clause (Loss of
stock only)
UNIT- II
Classification of errors – Rectification of errors – Preparation of Suspense Account –
Sale or return Account.
UNIT- III
Depreciation – Meaning , Causes, Types – Straight line method – Written down value
method – Sinking fund method- Annuity method- Revaluation method – Depletion Unit method
UNIT- IV
Preparation of Final Accounts of a Sole Trading Concern- Adjustments- Closing Stock,
Outstanding and Prepaid items, Depreciation, Provision for bad debts, Provision for Discount
on debtors, Interest on Capital and Drawings, Manager’s Commission.
UNIT- V
Single Entry – Meaning, Features, Defects, Differences between single entry and
Double Entry System – Statement of Affairs method- Conversion Method.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. T.S. Reddy & A.Murthy, Financial Accounting, Margham Publications, Chennai
2. R.L.Gupta & V.K.Gupta, Financial Accounting, Sultan Chand Publishers, New Delhi
3. Jain & Narang - Financial Accounting, Sultan Chand Publishers, New Delhi
4. R.K.Gupta & Radhaswamy – Advanced Accounting Vol.I, Sultan Chand Publishers,
New Delhi
5. Tulsian P.C, Financial Accounting, S.Chand & Co. New Delhi
Note: Latest editions of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester I Paper Title Core Paper II – BUSINESS MANAGEMENT Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 5 Hours / 4 Credits
UNIT – I
Importance - Definition – Nature and Scope of Management process - Role and
Functions of a Manager – Development of Scientific Management and other Schools of
Thought and approaches.
UNIT–II
Nature – Importance – Types – Steps in Planning – Objectives – Policies – Procedures
and Methods – Decision-making – Process of Decision-making –Types.
UNIT – III
Types of Organizations – Organization Structure – Span of Control and Committees -
Departmentalization – Informal Organization.
UNIT – IV
Authority – Delegation – Decentralization – – Responsibility – , Direction – Nature
and Purpose.
UNIT – V
Co-ordination – Need, Type and Techniques and Requisites for excellent Co-ordination
– Controlling – Meaning and Importance – Control Process.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS
1. Weihrich and Koontz – Essentials of Management, TATA McGraw Hill Publishers
2. Dinakar Pagare – Principles of Management, Sultan Chand Publishers
3. C.B.Gupta – Business Management, Sultan Chand Publishers
4. L.M.Prasad – Principles of Management, Sultan Chand Publishers
5. P.C.Tripathi & P.N.Reddy – Principles of Management
6. N.Premavathy – Business Management, Prasanna Publishers
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester I Paper Title Allied Paper I – MARKETING Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 6Hours / 5 Credits
Allied Paper I – MARKETING
UNIT- I
Introduction to marketing – Meaning – Definition – Functions of Marketing – Role &
Importance of Marketing – Classifications of Markets.
UNIT – II
Marketing Environment – Micro & Macro Environment (Factors affecting Internal
Environment & External Environment)
UNIT – III
Market Segmentation – Concept – Benefits – Basis and Levels – Marketing Mix –
Meaning – Introduction to Product Life Cycle – Product Mix – Price – Pricing Policy &
Methods.
UNIT – IV
Channels of Distribution – Importance – Selection of Distribution Channel – Promotion
Mix – Advertisement – Objectives – Kinds & Benefits – Sales Promotion & Personal Selling.
UNIT – V
Consumer Behaviour – Factors influencing consumer behavior – consumer buying
decision process – Buying Motives – Consumerism – E-marketing.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. C B Gupta & Dr. Rajan Nair –Marketing Management, Sultan Chand Publishers, New
Delhi
2. William J Stanton – Marketing, Prentice- Hall of India ,Economy Edition
3. PhilipKotler – Principles of Marketing, Prentice- Hall of India ,Eastern Economy
Edition
4. Majaro, Simon. The Essence of Marketing. Prentice Hall, New Delhi.
5. L. Natarajan, Marketing , Margham Publications, Chennai
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester I Paper Title Non Major Elective – I EVERYDAY BANKING
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 2 Hours / 2 Credits
UNIT- I
Banking – Definition – pass book – cheque book – Format of Cheque – Filling up of Cheque-
Deposit Challan – Filling up – Clearing cheque – Transfer cheque – Collection Cheque –
Payable at par – Demand Draft – application filling – Account Opening form – Filling up –
Documents required - Debit Card – Credit Card – ATM Machine – Cash Deposit Machine –
Pass book printing machine. MICR- IFSC- Fund transfer through ECS – NEFT – RTGS – Form
filling for Fund transfer.
UNIT- II
On line Banking – Sign up – Process – Requirements – Log in – Customer ID – User ID – Pass
word – Hints for creating Pass words – change of pass word – on line transactions – Account
statements – Fund Transfer – Payment of bills – Utility payments – Loans – Repayment for
Loans – other services. Mobile Banking – meaning – importance – Advantages – Mobile
Applications (App) – WAP (Wireless Application Protocol)- USSD (Unstructured
Supplementary Service Data)- Registration process – through Mobiles – Process at Bank
Branch – ATM- User ID-MPIN- change of MPIN –IMPS D(Immediate Mobile Payment
System) - UPI(Unified Payment interface) – BHIM(Bharat Interface for money)- NPCI
(National Payment Corporation of India) - Bank account Management – Transfer Funds –
paying Bills – Locating ATMs - QR code payments- Alerts and notifications- Tracking
Spending habits – Cash back-Safe banking methods.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS :
1. B.Santhanam- Banking & Financial systems, Margham Publications
2. S.N.Maheshwari Banking theory, law and practice , Kalyani Publications
3. Parameswaran- Indian Banking, S.Chand & Co.
WEB REFERENCES:
4. https://en.wikipedia.org/wiki/Online_banking
5. https://www.sbi.co.in/portal/web/services/internet-banking
6. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
7. https://www.investopedia.com/terms/m/mobile-banking.asp
8. www.scotiabank.com/mobile/ca/en/0,,5181,00.html
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester II Paper Title Core Paper III – ADVANCED FINANCIAL ACCOUNTING
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 5 Hours / 4 Credits
UNIT- I
Branch Accounts-Types of Branches –Accounting treatment in respect of Dependent
Branches- Debtors system- Stock & Debtors system Only
UNIT- II
Royalty accounts --Meaning –Minimum Rent, Shortworkings- Accounting treatment in
the books of Lessor &Lessee- Effect of strike.
UNIT- III
Hire Purchase and Instalment System- Default and Repossession.
UNIT- IV
Partnership Accounts – Admission of a Partner – Retirement of a Partner – Death of a
Partner.
UNIT- V
Dissolution of partnership – Insolvency of a partner (application of Garner Vs Murray
rule) – Insolvency of all the partners
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. T.S. Reddy & A.Murthy, Financial Accounting, Margham Publications, Chennai
2. R.L.Gupta & V.K.Gupta, Financial Accounting, Sultan Chand Publishers, New Delhi
3. Jain & Narang - Financial Accounting, Sultan Chand Publishers, New Delhi
4. R.K.Gupta & Radhaswamy – Advanced Accounting Vol.I, Sultan Chand Publishers,
New Delhi
5. Tulsian P.C, Financial Accounting, S.Chand & Co. New Delhi
6. S.Parthasarathy & A.Jaffarulla- Financial Accounting, Vrinda Publishers
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester II Paper Title Core Paper IV– HUMAN RESOURCE MANAGEMENT
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 5 Hours / 4 Credits
UNIT - I
Human Resource Management - Nature and Scope of the HRM - Managerial and
Operating Functions - Difference between Personnel management and HRM.
UNIT- II
Recruitment – Selection – Methods of Selection – Interview techniques in Selections.
UNIT- III
Placement and Induction - Training – Methods – Techniques – Performance Appraisal –
Methods – Promotions and Transfers
UNIT- IV
Collective Bargaining - Workers participation in Management – Types.
UNIT- V
Grievance – causes – procedure – Employee Discipline - Causes of indiscipline -
Standing orders – Procedure for taking disciplinary action.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. V.S.P.Rao – Human Resource Management, Excel Books
2. Ashwathappa - Human Resource Management, TATA Mc Graw Hill Publications
3. C B Gupta - Human Resource Management, Sultan Chand Publishers
4. L.M.Prasad - Human Resource Management, Sultan Chand Publishers
5. P C Tripathi - Human Resource Management, Jain Book Publications
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester II Paper Title Allied II – BUSINESS COMMUNICATION
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 6Hours / 5 Credits
UNIT - I
Business communication – meaning – importance – Physical aspects of business letter –
structure of business letter – Essentials of good business letter
UNIT – II
Trade enquiries and replies - quotations - Orders - Complaints and Settlement.
UNIT - III
Trade references and status enquiries – collection Letters - Circular letters Application
for appointments.
UNIT – IV
Corporate Correspondence - Correspondence with Directors - Shareholders –
Government agencies and others
UNIT – V
Reports - kinds - Annual report - Report by individuals and committees - Report on
meeting – Speech writing - Role of computers in Business Correspondence.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. Rajendra Pal, Essentials of Business Communication, Sultan Chand Publishers, New
Delhi
2. N. S . Raghunathan & B. Santhanam, Business Communication, Margham Publications,
Chennai
3. R. C. Bhatia, Business Communication, Ane Books Pvt Ltd, New Delhi.
4. L.Gartside - Modern Business Correspondence
5. Ramesh And Pattnesh - Effective Business English And Correspondence.
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester II Paper Title Non Major Elective – II FUNDAMENTALS OF INSURANCE Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 2 Hours / 2 Credits
Level of Knowledge: Basic Level
UNIT – I
Insurance – Meaning and definition – Features - Principles of Insurance – Objectives
and advantages - Types of Insurance – Insurance Regulatory and Development Authority – its
Duties and Functions
UNIT – II
Life Insurance – Types of policies in Life Insurance – Documentation for Insurance –
Proposal – Medical Checkup – Cover note - Policy Document. – Mediclaim insurance –
objectives – Advantages including I.T. Exemptions - eligibility and coverage – conditions –
mode of payments – procedure for claims – mode of settlement – grievance settlement
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. M. N. Mishra, Insurance – Principles and Practices – S. Chand & Co.
2. Sengupta Mrinal Chandra, Insurance Finance, Progressive Publishers, New Delhi
3. A. Murthy, Principles and Practice of Insurance, Margham Publications
WEB REFERENCES
4. https://www.licindia.in/Products/Insurance-Plan
5. https://www.policybazaar.com/life-insurance/
6. https://www.bankbazaarinsurance.com/insurance/life-insurance.html
7. https://nationalinsuranceindia.nic.co.in/portal/page/portal/Corporate/Home/HealthIns
uranceProduct
8. https://www.starhealth.in/health-insurance-plans
9. https://www.apollomunichinsurance.com/mediclaim/mediclaim-policies-in-
india.aspx
10. https://www.reliancegeneral.co.in/Insurance/Health-Insurance/Health-Gain-
Insurance-EMI.aspx
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester III Paper Title Core Paper V – CORPORATE ACCOUNTING
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 5 Hours / 4 Credits
UNIT – I
Issue of Shares – various kinds – Forfeiture – Re-issue – Underwriting of Shares and
Debentures.
UNIT – II
Issue of Debentures – sinking fund – purchase and cancellation of own debentures –
Cum interest and Ex-interest quotations - conversion of debentures.
UNIT – III
Redemption of Preference Shares – Acquisition of Business – Profits prior to Incorporation.
UNIT – IV
Preparation of Company Final Accounts – Company Balance Sheet preparation – Computation
of Managerial Remuneration
UNIT – V
Valuation of Goodwill and Shares.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. T S Reddy, Corporate Accounting, Margham Publications, Chennai
2. P.Jain and K.L.Narang, Corporate Accounting, Kalyani Publishers, New Delhi
3. R.L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New
Delhi
4. S.N.Maheswarm Advanced Accounting, Sultan Chand & Sons, New Delhi
5. M.C.shukla & T.S.Grewal, Advanced Accounting, S.Chand & Co.Ltd. New Delhi
Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester III Paper Title Core Paper VI – COMPANY LAW AND SECRETARIAL PRACTICE – I Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 5 Hours / 4 Credits
UNIT – I
Introduction – Definition of Company – Characteristics – Lifting of the Corporate Veil –
Kinds of Company.
Secretary – Definition – Types of Secretaries – Company Secretary – meaning – functions
U/s.205 – Duties – Role & Responsibilities – statutory duties and liabilities – appointment –
removal
UNIT – II
Formation of Company – Incorporation – Documents to be filed with Registrar – Certificate of
Incorporation – Effects of registration – Promoter – Preliminary Contracts – Duties of secretary
at the promotion stage – Memorandum of Association – Articles of Association – contents –
alterations – secretary’s duties – Doctrine of Constructive Notice – Indoor Management –
Ultravires – Commencement of business
UNIT – III
Prospectus – matters to be stated in prospectus – Mis-statement in prospectus and their
consequences – Deemed Prospectus - Red herring prospectus
UNIT – IV
Share Capital – Meaning – Kinds – Rights shares – Secretary’s duties in connection with issue
of shares – Bonus shares – Transfer and Transmission of shares
UNIT – V
Membership in company – Member and shareholders – modes of acquiring membership -
Cessation of membership – Rights and liabilities of members – Register and index of members
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
Note: Questions should be based on the provisions of The Companies Act 2013
REFERENCE BOOKS:
1.Company law Study material for Executive programme – ICSI
2. N.D.Kapoor – Company Law and Secretarial Practice, Sultan Chand Publishers
3. Secretarial practice – J.Santhi – Margam publication
4. Taxmann’s Companies Act 2013 – Taxman Publications
Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester III Paper Title Allied III – STATISTICS - I
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 6Hours / 5 Credits
UNIT – I
Meaning, Definition and Characteristics of Statistics – Uses and Limitations -
Sources of Statistical data – Primary and Secondary – Collection of Primary Data – Direct
Personal, Indirect Oral, Mailed Questionnaire and Schedule Methods – Collection of Secondary
Data.
UNIT – II
Classification and Tabulation of Data – Types and Importance – Presentation of Data
including Diagrammatic and Graphical methods – Bar Diagram, Pie Diagram, Histogram and
Ogive. Frequency Distribution – Frequency Table – Structure and Formation – Discrete and
Continuous Series.
UNIT – III
Measures of Central Tendency / Averages – Arithmetic Mean, Median, Quartiles, Mode,
Geometric, Harmonic Mean, Combined Mean and Weighted Mean.
UNIT – IV
Measures of Dispersion – Range, Quartile Deviation, Mean Deviation and Standard
Deviation
UNIT – V Measures of Skewness – Meaning, Definition and Types – Karl Pearson’s coefficient of
Skewness and Bowley’s Coefficient of Skewness.
Correlation Analysis – Meaning, Definition, Significance and Types of Correlation,
Scatter Diagram, Karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 2 6 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. S.P.Gupta – Statistical Methods, Sultan Chand Publishers
2. R.S.N.Pillai & B.Bhagavathi – Statistics, S.Chand & Co.
3. D.N.Gupta – Business Statistics
4. Elements of Statistics – B.N.Asthana 5. P.R.Vittal, Business Mathematics & Statistics, Margham Publications
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester IV Paper Title Core Paper VII – CORPORATE FINANCIAL REPORTING
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 5 Hours / 4 Credits
UNIT – I
Concept – objectives – Financial reporting and Financial Statements – objectives of
Financial statements . Users in Financial reporting. Qualitative characteristics of financial
reporting information – Benefits of Financial reporting
UNIT – II
Amalgamation – Absorption and external reconstruction of a company – (inter company
investments excluded)
UNIT – III
Alteration of Share Capital – Internal Reconstruction and Reduction of Capital
UNIT – IV
Holding Company Accounts – Capital profits and Revenue profits – Cost of control / Goodwill
– Minority interest – Preparation of Consolidated Balance sheets – Mutual Owings – Unrealized
profit on stock – Dividend and Bonus issue out of pre-acquisition profits . (Simple problems
only)
UNIT –V
Liquidation – Liquidator’s final statement of receipts and payments.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. Corporate Financial Reporting – Prof. Jawaharlal – Taxman Publications
2. T.S.Reddy & A.Murthy – Corporate Accounting, Margham Publications
3. R.L.Gupta – Corporate Accounting, Sultan Chand Publishers
4. Shukla & Grewal – Advanced Accounting, S.Chand & Co.
5. Jain & Narang – Company Accounts, Kalyani Publishers
6. Chakraborthy – Advanced Accountancy
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester IV Paper Title Core Paper VIII – COMPANY LAW AND SECRETARIAL PRACTICE – II
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 5 Hours / 4 Credits
UNIT – I
Power of Company to borrow – Types of borrowing – Ultra Vires Borrowing – Debentures –
Definition – kinds – provisions for issue of debentures – acceptance of deposits – Mortgages
and charges – Fixed and floating charges – Registration of charges.
UNIT – II Company management – Directors – Independent Directors – Women directors – DIN (Director
Identification Number ) – Appointment – Disqualification – duties – vacation – Resignation –
Removal – Powers of Board – Restrictions on powers of Board.
UNIT – III
Members’ Meetings - Annual General Meetings - Extra Ordinary General Meeting – Board
meeting – Secretarial work relating to meetings – Notice – Proxy – Quorum – Chairman of the
meeting – Resolutions – Types – Voting and Poll – Minutes – duties of secretary
UNIT – IV
Dividend – Definition – provisions relating to Dividend – Books of accounts – Financial
Statements – Annual Return - Corporate Social Responsibility - Auditor – qualification –
appointment – powers and duties – rights
UNIT – V
Winding up – Modes of winding up – winding up by National Company Law Tribunal –
Voluntary winding up – grounds – Who may file petition for winding up – Duties of secretary
in respect of winding up
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
Note: Questions should be based on the provisions of The Companies Act 2013
REFERENCE BOOKS:
1.Company law Study material for Executive programme – ICSI
2. N.D.Kapoor – Company Law and Secretarial Practice, Sultan Chand Publishers
3. Secretarial practice – J.Santhi – Margam publication
4. Taxmann’s Companies Act 2013 – Taxman Publications.
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester IV Paper Title Allied IV – STATISTICS - II
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 6Hours / 5 Credits
UNIT – I
Regression Analysis – Meaning and Importance – Regression Equations.- Application of
regression analysis in Business decisions
UNIT – II
Time Series Analysis – Meaning, Need and Components of Time Series – Different
Methods – Simple Average Method – Free hand, Semi Average, Moving Average and Least
Square Method
UNIT – III
Index Numbers – Definition, uses, Problems in the construction of Index Numbers
Methods of construction of Index Numbers – Types – Unweighted and Weighted Index
Numbers. Simple Aggregative method – Simple average of Price Relatives Methods
UNIT – IV
Weighted Index numbers - Lasperyres, Paasche’s, Dorbish and Bowley’s and Fisher’s
Index Numbers – Time and Factor Reversal Tests – Cost of Living Index.
UNIT – V
Interpolation and Extrapolation – Definition and Uses - Newtons, Lagrange and
Binomial Expansion methods.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 2 6 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS
1. S.P.Gupta – Statistical Methods, Sultan Chand Publishers 2. D.N.Gupta – Business Statistics 3. Elements of Statistics – B.N.Asthana 4. R.S.N.Pillai & B.Bhagavathi – Statistics , S.Chand & Co. 5. P R Vittal, Statistical Methods, Margham Publications,
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester V Paper Title Core Paper IX – COST ACCOUNTING
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 6Hours /4 Credits
UNIT – I
COST ACCOUNTING
Definition, meaning and objectives- Advantages and Importance- Distinction between
Cost and Financial Accounting - Elements of Cost and Preparation of Cost Sheets and Tenders.
UNIT – II
MATERIALS
Stores record- purchase records- purchase order- Goods received note- Bin card- Stores
Ledger - Inventory Control- ABC Analysis – Economic Ordering Quantity – Maximum,
Minimum and Reordering levels – Methods of Pricing Issues (FIFO, LIFO, Simple Average,
Weighted average methods only) - Perpetual Inventory System.
UNIT - III
LABOUR
Classification of labour costs, Time Keeping – Time booking – Basic methods of
Remuneration – Time Rate System – Payment by Results - incentive schemes – Differential
piece rate ( Taylor’s, Merrick’s,) Premium Bonus plans (Halsey, Halsey Weir, Rowan Plans
only) - labour turnover and remedial measures, treatment of idle time and over time
UNIT – IV
OVERHEADS: (Factory, Administration, Selling and Distribution)
Definition and Meaning of Overheads – Classification – Apportionment of Overheads –
Redistribution (Secondary Distribution) – Absorption of Overheads - Calculation of “Machine
Hour Rate”.
UNIT - V
METHODS OF COST ACCOUNTING
Job Costing (Excluding Contract Costing) – Process Costing – Normal loss and
abnormal loss (Excluding Inter process profit and Equivalent production) (simple problems
only) - Operation and Operating Costing
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS
1. T.S.Reddy & Dr. Y.Hari Prasad Reddy – Cost Accounting, Margham Publications
2. B.K.Bhar – Cost Accounting
3. Jain & Narang – Cost Accounting, Kalyani Publishers,
4. S.P.Iyengar – Cost Accounting, Sultan Chand Publishers
5. Saxena and Vashisht, Cost Accounting, S.Chand & Co.
Note: Latest edition of the books to be referred.
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester V Paper Title Core Paper X – BANKING LAW ,THEORY & PRACTICE Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 6Hours /4 Credits
UNIT – I
Origin of Banks - Banking Regulation Act 1949 (Definition of Banking, Licensing,
opening of Branches, functions of Banks, Inspection) - Role of Banks and Economic
Development - Central Banking and role of RBI and their functions.
UNIT – II
Commercial Banks - Functions- accepting Deposits - lending of Funds, E-Banking -
ATM cards - Debit Cards - Personal Identification Number - Online Enquiry and update facility
– Electronic Fund Transfer – Electronic Clearing System.
UNIT – III
Opening of an Account, Types of Deposit Account - Types of Customers (Individuals,
Firms, Trust and Companies) - Importance of Customer Relations - Customer Grievances,
Customer Redressal - Ombudsman.
UNIT - IV
Principles of Lending - Types of Borrowings - Pre-cautions to be taken by a Banker.
UNIT - V
Negotiable Instruments (Promissory Note, Bill of Exchange, Cheque, Draft) Definitions –
Features – Crossings – Endorsement - Material Alteration - Paying Banker - Rights and Duties,
Statutory Protection – Dis-honour of Cheques - Role of Collecting Banker.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS
9. Sundaram & Varshney- Banking, law, theory and practice, Sultan Chand Publishers
10. B.Santhanam- Banking & Financial systems, Margham Publications
11. S.N.Maheshwari Banking theory, law and practice , Kalyani Publications
12. Parameswaran- Indian Banking, S.Chand & Co.
13. Tandon-Banking law theory & practice, Taxmann Publications,
14. Sherlaker & Sherlaker - Banking law theory and practice, Himalaya Publications
Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester V Paper Title Core Paper XI– INCOME TAX LAW AND PRACTICE - I Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 6Hours /4 Credits
UNIT I
Income Tax Act 1961 – Definition of important terms – Income, Person, Assessee,
Assessment Year and Previous Year - Residential Status – Individual, firm, AOP, HUF and
Companies – Incidence of Tax – Incomes exempt from Tax
UNIT II
Different forms of salary – Provident Funds – Allowances – Perquisites – Other items included
in Salary – Qualifying amount for deduction u/s 80(c).
UNIT III
Computation of Income from House Property – Let-out house – Self occupied house –
Deduction allowed from house property – Unrealized rent – Loss under the head house
property.
UNIT IV
Introduction – Computation of profits and gains of business and profession – Admissible
deductions – Specific Disallowances – Depreciation – Loss under the head business and
profession.
UNIT V
Income tax authorities – procedure for assessment – PAN (Permanent Account Number) –
Types of assessment.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax., Tamann Publications
2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.
3. V.P.Gaur & D.B.Narang - Income Tax law and practice, Kalyani Publishers 4. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.
Note: Latest ed ition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester V Paper Title Core Paper XII– COMMERCIAL LAW Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 6Hours /4 Credits
UNIT I
Meaning of Law – Sources of Law – Classification of Contract – Express & Implied –
Valid, Void & Voidable Contracts – Executed & Executory Contracts – Unilateral & Bilateral
Contracts.
UNIT II
Essential Elements of Contracts – Offer – Acceptance – Lawful Consideration-
Capacity of parties
UNIT III
Free Consent – Mistake – Misrepresentation – Fraud – Coercion – Undue influence –
Lawful Objects – Discharge of Contracts – Remedies for Breach of Contracts.
UNIT IV
Contract of Indemnity & Guarantee – Essentials - Difference between Contract of
Indemnity & Contract of Guarantee – Revocations of Continuing Guarantee – Surety’s Liability
– Rights of Surety – Discharge of Surety from Liability – Bailment – Pledge.
UNIT V
Contract of Agency – Essentials – creation of agency – Kinds of Agents – Agent
Authority – Duties and Rights of Principal – Agent when personally liable – Delegations of
Authority – Sub-Agent – Substituted Agent – Termination of Agency – Irrevocable Agency
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. N.D.KAPOOR, Elements of mercantile law, Sultan Chand & co
2. Avatar Singh, Commercial Law
3. DR.M.R.Sreenivasan, Business Law 2nd Ed Margham Publication, Chennai
4. P.C.Tulsian Business Laws, 2nd ed, Tata Mcgraw Hill, New Delhi
5. R.S.N.Pillai and Bhagavathi, Business Law, 3rd Ed., S.Chand & Co., New Delhi
Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester V Paper Title Elective – 1 – ENTREPRENEURIAL DEVELOPMENT Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 5 Hours / 5 Credits
UNIT I
Concept of Entrepreneurship – Entrepreneurship – Meaning – Types - Qualities of an
Entrepreneur - Classification of Entrepreneurs - Factors influencing Entrepreneurship -
Functions of Entrepreneur.
UNIT II
Entrepreneurial Development – Agencies - Commercial Banks - District Industries Centre
- National Small Industries Corporation - Small Industries Development Organisation - Small
Industries Service Institute - All India Financial Institutions (IDBI, IFCI, ICICI, IRDBI.)
UNIT III
Business Idea Generation Techniques - Identification of Business Opportunities -
Feasibility Study - Marketing, Finance, Technology & Legal Formalities - Preparation of
Project Report Tools of Appraisal.
UNIT IV
Entrepreneurial Development Programmes (EDP) - their role, relevance and achievements -
Role of Government in organizing EDPs - critical evaluation.
UNIT V
Role of Entrepreneur in economic growth - strategic approaches in the changing economic
scenario for Small-Scale Entrepreneurs – Networking - Niche play, Geographic Concentration,
Franchising / Dealership - Development of Women Entrepreneurship.
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. Srinivasn N.P. – Entrepreneurial Development, Sultan Chand Publishers.
2. Saravanavel – Entrepreneurial Development
3. Vasant Desai- Project Management
4. Jayashree Suresh- Entrepreneurial Development, Margham Publications
5. P.C. Jain- Handbook for New entrepreneurs
6. Dr. C.B. Gupta & Dr. S.S. Khanka- Entrepreneurship & small business, S.Chand & Co. Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester VI Paper Title Core Paper XIII– MANAGEMENT ACCOUNTING Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 6Hours /4 Credits
UNIT I
Management Accounting – Meaning, Scope, Importance and Limitations - Management
Accounting vs. Cost Accounting - Management Accounting vs. Financial Accounting.
UNIT II
Analysis and interpretation of Financial Statements- nature, objectives, and tools – methods -
Comparative Statements, Common Size Statement and Trend Analysis.
Ratio analysis - interpretation, benefits and limitations. Classifications of ratios - liquidity,
profitability, turnover, Solvency.
UNIT III
Fund Flow Statement - Cash Flow Statement ( As per A.S.-3)
UNIT IV
Budget and budgetary control- meaning, objectives, merits and demerits- types of
budgets- production, cash and flexible budgets.
UNIT V
Marginal Costing (excluding Decision-Making) - Absorption Costing and Marginal Costing
- CVP Analysis - Break-Even Analysis - Break Even Chart.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS
1. S N Maheswari, Management Accounting – Sultan Chand Publications
2. Dr A Murthy and Dr S Gurusamy,Cost Accounting, Tata McGraw Hill
3. RSN Pillai & Bagavati, Management accounting- S Chand & Co Ltd – New Delhi.
4. T.S.Reddy and Hari Prasad Reddy, Management Accounting, Margham Publication
5. Sharma and Shashi K.Gupta- Management accounting, Kalyani Publishers
Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester VI Paper Title CORE PAPER XIV – INDUSTRIAL LAWS Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits 6Hours /4 Credits
UNIT I : FACTORIES ACT 1948
Important Definitions- Adult, Adolescent, Child, Young Person, Hazardous Process,
Manufacturing Process, Factory, Worker, Occupier, Prime Mover, Transmission Machinery
Health – Safety – Welfare Measures Working Hours of Adults – Employment of Women –
Employment of Young Persons - Rules regarding Annual Leave, Statutory Authorities –
Inspecting Staff, Certifying Surgeons, Welfare Officer, Safety Officer
UNIT II : EMPLOYEES’ STATE INSURANCE ACT, 1948
Application of the Act. – Definitions – Appropriate Government , Confinement,
contribution, Dependent, Employment Injury, Principal Employer, Immediate Employer,
Family, Disablement, Seasonal Factory, E.S.I. Corporation – Administrative Wings of the
Corporation, E.S.I. Fund - Contributions – Benefits under the Act, Statutory Authority under
the Act – ESI Court
UNIT III : EMPLOYEES’ PROVIDENT FUND AND MISCELLANEOUS
PROVISIONS ACT, 1952
Application of the Act. – Definitions – Basic wages, Controlled industry, Exempted
Employee, Exempted Establishment, Member, Insurance Fund, Pension Fund, Superannuation
Schemes –Employees Provident Fund Scheme – Employees’ pension scheme – Employees’
Deposit linked Insurance scheme- Transfer of Accounts
Determination of Money due – Mode of Recovery of money due
UNIT IV : INDUSTRIAL DISPUTES ACT 1947
Definitions – Strikes and Lock-outs – Lay-off & Retrenchment – Authorities under
the Act and their duties – Procedures and Powers of Authorities
UNIT V : THE WORKMEN COMPENSATION ACT 1923
Object & Scope of the Act – Definitions – Employer’s liability for Compensation
(Section 3) including Theory of Notional Extension & Occupational Diseases – Defenses
available to Employer – Compensation – Notice & Claim – Medical Examination
PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. N.D.Kapoor – Industrial Law.
2. P.C.Tripathi - Industrial Law.
3. Dr.M.R.Sreenivasan - Industrial Law. Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester VI Paper Title Core Paper XV– INCOME TAX – LAW AND PRACTICE – II Max. Marks Internal – 40 Marks ESE Marks – 60 Marks
Credits
UNIT I
CAPITAL GAINS
Capital Assets – Meaning and Kinds – Procedure for computing Capital Gains – Cost of
Acquisition – Exemption of Capital Gains – Loss under head Capital Gains.
UNIT II
INCOME FROM OTHER SOURCES
Income chargeable to tax under the head Income from Other Sources – Dividends –
Interest on Securities – Casual Income – Other Incomes – Deduction from Income from Other
Sources – Loss under the head Other Sources.
UNIT III
AGGREATION OF INCOME
Provisions relating to income of other persons to be clubbed in Assessees Total Income
– Income of minor Child – Deemed Incomes.
SET-OFF AND CARRY FORWARD OF LOSSES:
Provisions relating to Set-off & Carry forward and Set-off of Losses.
UNIT IV
DEDUCTIONS FROM GROSS TOTAL INCOME:
Deductions in respect of certain payments – Deduction in respect of income (Deductions
applicable to Individuals only)
UNIT V
ASSESMENT OF INDIVIDUALS
Assessment of Individuals – Tax rates – Computation of Tax liability of Individuals.
PATTERN OF QUESTION PAPER
Part Theory Problems Total Questions
Questions to be Answered
Marks per Question
Total Marks
A 3 5 8 5 8 40
B 1 4 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. Dr. Vinod K Singhania & Dr. Kapil Singhania - Income Tax., Tamann Publications
2. T.S. Reddy & Dr. Y. Hari Prasad Reddy - Income Tax theory, law and practice.
3. V.P.Gaur & D.B.Narang - Income Tax law and practice, Kalyani Publishers 4. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.
Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester VI Paper Title Elective-2 - GOODS & SERVICE TAX (GST) AND CUSTOMS LAW
Max. Marks Internal – 40 Marks ESE Marks – 60 Marks Credits 5 Hours / 5 Credits
UNIT - I
Genesis of GST in India – Concept of GST – Need for GST in India – Framework of GST as
introduced in India – Benefits of GST
Concept of Supply (Section 7 of CGST Act) – Composite and Mixed Supplies (Section 8 of
CGST Act) – Interstate Supply (Section 7 of IGST Act) – Intra State Supply (Section 8 of the
IGST Act) - Time of Supply (Section 12 & 13 of CGST Act ) – Value of Supply (Section 15
of CGST Act.)
UNIT - II
Input Tax Credit – Eligibility and conditions – Registration – Persons liable for registration –
Compulsory registration – Procedure for registration- Amendment of registration- Cancellation
of registration.- Tax invoice, Credit and Debit Notes
UNIT – III
Accounts and Records – Payment of Tax, interest, penalty – Electronic cash ledger-Electronic
credit ledger – Electronic Liability Register – Returns – Furnishing details of outward supplies
– Furnishing details of inward supplies- Furnishing of returns. (Section 39 of CGST Act)
UNIT – IV
Basic Concepts- Important Definitions, Territorial Waters, High Seas,- Levy and Collection of
Customs duty - Types of Custom Duties, Valuation of goods , Procedure for Assessment of
Customs duty,
UNIT- V Customs Procedures, Import and Export Procedures, Baggage Rules & Exemptions PATTERN OF QUESTION PAPER
Part Total Questions Questions to be Answered Marks per Question Total Marks
A 8 5 8 40
B 5 3 20 60
Maximum Marks for End Semester External Examination 100
REFERENCE BOOKS:
1. Goods & Services Tax – Indian Journey: N.K. Gupta & Sunnania Batia, Barat's
Publication
2. Goods & Services Tax – CA. Rajat Mohan,
3. Goods & Services Tax: Dr. Sanjiv Agrawal & CA. Sanjeev Malhotra.
4. GST - Law & Practice: Dr. B.G. Bhaskara, Manjunath. N & Naveen Kumar IM,
5. Understanding GST : Kamal Garg, Barat's Publication.
6. Indirect Taxes – Datey – Tax man publications
7. Study material – CA final- paper 8- Indirect Tax laws- Modules 1 & 2 Note: Latest edition of the books to be referred
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Semester VI
Paper Title Project – INSTITUTIONAL TRAINING Max. Marks Project Report - 60 Marks
Viva Voce - 20 Marks Internal Marks - 20 Marks
Credits 5 Hours / 5 Credits
Institutional Training shall be an integral part of B.Com (Corporate Secretaryship) Degree
Course. It is a sort of job training programme designed to bridge the gap between theory &
practice and create a natural interest in the practical aspects of the Company Secretaryship so
as to stimulate trainee's desire to face its challenges and problems.
The training should be given under the supervision and guidance of the Training Officer
of the Institution
The duration of the training shall be for a period of 30 days during the semester vacation.
The training shall broadly relate to
(a) Office Management
(b) Secretarial Practice.
The training relating to Office Management may be designed to acquaint the trainees
with:
1. Company's activities, organization structure, departments and authority relationship.
2. Study of layout, working conditions, office maintenance, safety and sanitary conditions.
3. Study of the Secretarial service, communication, equipments, postal and mailing
services and equipments.
4. Acquaintance with office machines and equipments and accounting, machines.
5. Acquaintance with filing department, sales, purchases, sales accounts, salary,
administration and personnel departments.
The training pertaining to Secretarial Practice shall be on all aspects of the, functions of
a corporate secretary.
The following types of organizations may be selected for the training:
1. Public Limited Companies (Both Industrial and Commercial).
2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C., Electricity
Board, Housing Board and Chambers of Commerce, Cooperative Societies and
banks.
In view of the objective of the course to prepare the students to become professionals
like Chartered Accountants, Cost Accountants and Company Secretaries, it is proposed to
give on the job training with Practicing Chartered Accountants, Cost Accountants or
D.G.VAISHNAV COLLEGE (Autonomous) Department of Corporate Secretaryship
Course - B.Com (CS)
Company Secretaries. For Institutional training the students may either select to go to a
company or to a practicing professional.
NOTE:
The students should submit a project report in the sixth semester during the last week of
January. Viva Voce examinations shall be conducted during February. The report shall be
around 50 typed pages, excluding tables, figures, bibliographies and appendices.
The paper on Institutional Training shall carry hundred marks divided as follows:
Project Report - 60 Marks
Viva Voce - 20 Marks
Internal Marks - 20 Marks
The Evaluation of project Reports and Viva voce shall be done by the H.O.D. and Senior
Faculty members of the department along with external examiners appointed by the Controller
of examinations on the recommendation of the Head of the Department.
The external examiner in consultation with internal examiner should conduct Viva-Voce and
evaluate the report
A supplementary Viva voce examinations shall be conducted during the month of April for
those candidates who fail to attend the main viva voce exams or fail to secure 40% of marks
in the main exam. The students may be required to pay special fee / fine for supplementary
viva voce exams.
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