K.N.GOVT ARTS COLLEGE (W) AUTONOMOUS THANJAVUR-7 · · 2013-02-20K.N.GOVT ARTS COLLEGE (W) AUTONOMOUS THANJAVUR-7 ... SBE2 11K5SBEC2 COMMUNICATION AND PERSONALITY DEVELOPMENT

K.N.GOVT ARTS COLLEGE (W) AUTONOMOUS

THANJAVUR-7

BACHELOR OF COMMERCE

SUBJECT OF STUDY AND SCHEME OF EXAMINATION

(for the candidates admitted from the academic year 2011-2012 onwards under CBCS

pattern)

SEM

COURSE

SUBJECT CODE

TITLE OF THE PAPER

INSTRUC

TION HOURS

NO.OF CREDIT

MARKS

I.A E.A

TOTAL

I

LC1 11K1T1 TAMIL- I

6 3 25 75 100

ELC1 11K1E1 ENGLISH FOR

COMMUNICATON - I

6 3 25 75 100

CCI 11K1CO01 PRINCIPLES OF

ACCOUNTANCY

6 6 25 75 100

CCII 11K1CO02 BUSINESS ENVIRONMENT

AND MANAGEMENT

4 4 25 75 100

ACI 11K1COAC01 BUSINESS ECONOMICS 6 4 25 75 100

11K1ES

ENVIRONMENTAL STUDIES 2 2 25 75 100

TOTAL 30 22 600

II

LCII 11K2T2 TAMIL-II

6

3

25

75

100

ELCII 11K2E2 ENGLISH FOR

COMMUNICATION-II

6 3 25 75 100

CCIII 11K2CO03 BUSINESS ORGANISATION 4 4 25 75 100

ACII 11K2COAC02 BUSINESS TOOLS FOR

DECISION MAKING

6 4 25 75 100

ACIII 11K2COAC03 BUSINESS LAW 4 3 25 75 100

NMEI 11K2COEL01 BANKING PRACTICES 2 2 25 75 100

11K2VE VALUE EDUCATION 2 2 25 75 100

TOTAL 30 21 700

III

LCIII 11K3T3 TAMIL-III

6

3

25

75

100

ELCIII 11K3E3 ENGLISH FOR

COMMUNICATON -III

6 3 25 75 100

CCIV 11K3CO04 FINANCIAL ACCOUNTING 6 5 25 75 100

CCV 11K3CO05 BANKING THEORY LAW

AND PRACTICE

4 4 25 75 100

CCVI 11K3CO06 MARKETING 4 4 25 75 100

ACIV 11 K3COAC04 AUDITING 4 3 25 75 100

TOTAL 30 22 600

IV

LCIV 11K4T4

TAMIL IV

6

3

25

75

100

ELCIV 11K4E4 ENGLISH FOR

COMPETITIVE

EXAMINATION

6 3 25 75 100

CCVII 11K4CO07 FINANCIAL MARKET AND

SERVICES

4 4 25 75 100

ACV 11K4COAC05 COST ACCOUNTING 5 3 25 75 100

ACVI 11K4COAC06 FINANCIAL

MANAGEMENT

5 3 25 75 100

SBEI 11K4SBEC1 SOFT SKILLS 4 4 25 75 100

11K4EA EXTENSION ACTIVITIES - 1

TOTAL 30 21 600

V

CCVIII 11K5CO08 BUSINESS

COMMUNICATON

5 4 25 75 100

CCIX 11K5CO09 MANAGEMENT

ACCOUNTING

5 4 25 75 100

CCX 11K5CO10P COMPUTER APPLICATION

IN BUSINESS-

PRACTICALS

5 4 40 60 100

MBE1 11K5COELC01 E-COMMERCE 5 5 25 75 100

NME2 11K5COEL02 GENERAL COMMERCIAL

KNOWLEDGE

2 2 25 75 100

SBE2 11K5SBEC2 COMMUNICATION AND

PERSONALITY

DEVELOPMENT

4 4 25 75 100

SBE3 11K5SBEC3 FISH CULTURE 4 4 25 75 100

TOTAL 30 27 700

VI

CCXI 11K6CO11 CORPORATE

ACCOUNTING

7 6 25 75 100

CCXII 11K6CO12 PERSONNEL

MANAGEMENT

6 6 25 75 100

CCXIII 11K6CO13 INCOME TAX LAW AND

PRACTICE

7 5 25 75 100

MBE2 11K6COELC02 ENTREPRENEURIAL

DEVELOPMENT

5 5 25 75 100

MBE3 11K6COELC03 COMPANY LAW 4 4 25 75 100

11K6GS GENDER STUDIES 1 1 25 75 100

30 27 600

TOTAL 180 140 3800

SEMESTER – I

SYLLABUS FOR B.COM UNDER CBCS PATTERN 2011-2012 ONWARDS

PRINCIPLES OF ACCOUNTANCY

Part : III

Core Course :CCI Maximum Marks : 100 Instruction Hours : 6 Code No. : 11K1CO01

No. Of Credits : 6

OBEJCTIVE : To Provide Basic Accounting Knowledge.

UNIT–I : Introduction–Accounting concepts and conventions–Double entry- Journal, Ledger, Trial balance, Subsidiary Books – Final Accounts of Sole

Traders - Adjusting Entries.

UNIT-II : Bank Reconciliation Statement – Rectification of Errors.

UNIT-III : Accounts of Nonprofit Organization - Bills of exchange.

UNIT-IV : Consignment and joint venture.

UNIT-V : Single Entry – Depreciation, Provisions and Reserves.

TEXT BOOK

N. Vinayagam : Financial Accounting, S.Chand & Co., New Delhi.

BOOKS FOR REFERENCE

1. Modern Accountancy : Mukherjee and Haneef, Tata Megraw Hill

2. Advanced Accountancy : Shukla and Grewal, S.Chand & Sons

3. Advanced Accountancy : Jain & Narang, Kalyani Publishers.

4. Advanced Accountancy : Arulanadan, Himalaya Publications.

Question paper pattern

Maximum marks = 75 Exam duration hours : 3 hours

Part A :10 x 2 = 20 (two questions from each unit) Part B :5 x 5 = 25 (either or type - one question from each unit)

Part C :3 x 10 = 30 (one question from each unit )

SEMESTER – I


BUSINESS ENVIRONMENT AND MANAGEMENT

Part : III Core Course : CCII Maximum Marks : 100 Instruction Hours : 4 Code No. : 11K1CO02

No. of Credits : 4

OBEJCTIVE : To Provide Basic Knowledge about the emerging issues in Business.

UNIT–I : Introduction to Business – Nature and Scope of Business - Meaning - Objectives of Business-Meaning and Definition of Business

Environment-Social Responsibilities of Business Environment Economic and Non - Economic Environment.

UNIT–II : Environment Scanning-Features-Approaches of Environment Scanning-Methods of Gathering Information for Environment

analysis and Forecasting factors affecting Environment appraisal.

UNIT–III : Management – Definition – Characteristics - Function - Fayol’s Principles of Management – Planning – Nature - Elements.

UNIT-IV : Organization – Process – Principles - Types of Organization - Delegation – Process - Centralization and Decentralization-

Need - Span of Management.

UNIT-V : Co–Ordination – Definition – Types – Principles – Control – Process - Essentials of good control system.

TEXT BOOK C.B.Gupta : Organization and Management, Sultan Chand & Sons,

New Delhi. Francis Cherunilam : Business Environment, Himalaya Publishing House.

Books for Reference: 1. Business Environment : S. Sankaran

1. Business Environment and management : Dr. Kathiresan & Dr. Radha 2. Business Management : Dinker & Pagare





SEMESTER – I


BUSINESS ECONOMICS

Part : III

Allied Course : ACI Maximum Marks : 100 Instruction Hours : 6 Code No. : 11K1COAC01

No. Of Credits : 4

OBEJCTIVE : To Provide Basic Knowledge in the Principles of Business Economics

UNIT–1 : Economics-Definition-Scope-Laws of Demand & Supply-Micro and Macro Economics-Economic Systems-Resources Allocation.

UNIT–II : Factor of Production & Specialization-Production Function and Laws of Returns-Cost Centres.

UNIT–III : Market-Different Forms of Market – Theories of Value – Objectives of Business Firm and Equilibrium Firm.

UNIT–IV : Pricing Under Perfect Competition – Printing Under Monopoly-

Duopoly-Oligopoly-Monopolistic Competition-Monophony.

UNIT –V : Marginal Productivity Theory of Distribution-Theories of Interest, Profits, Wages.

TEXT BOOK

S.Sankaran : Business Economics, Margham Publishers, Chennai.

BOOKS FOR REFERENCE

3. Varshney&Maheswari : Managerial Economics, Sultan Chand & Son New Delhi.

2. K.P.,M.Sundaraw : Micro Economics, Sultan Chand & Sons New Delhi.

3. H.L.Ahuja : Advanced Economic Theory, S.Chand & Ltd., New Delhi.

4. Cauvery : Managerial Economics, Sultan Chand & Sons Company Ltd., New Delhi.





SEMESTER – I


PART – IV ENVIRONMENTAL STUDIES

Part : IV Introduction Hours : 2 Maximum Marks : 100 No. of Credits : 2 Code No. : 11K1ES

UNIT–1 : Definition Scope and Importance – Need for Public Awareness

UNIT–2 : Natural resources – Forest Resources – Water resources-Mineral Resources – Food resources – Energy resources – Land

resources. UNIT–3 : Eco system-Meaning-Forest Eco System,-Grass Land eco

system-Desert eco system-Aquatic eco system-Bio geographical classification of India-Hot spots of Bio diversity.

UNIT–4 : Environmental Pollution-Air Pollution-Water Pollution-Soil Pollution-Noise Pollution-Thermal Pollution-Nuclear Hazards-

Pollution Case Studies.

UNIT–5 : Human Population and environment –Population explosion – Family Welfare Programme-Environment and Human Health – Human Rights-HIV/AIDS-Women and Child Welfare.

BOOKS OF REFERENCE

1. N. Arumugham : Concepts of Ecology

2. N.Arumugham : Environmental Studies

3. N.Arumugham : Survey of Environment

4. B.Chandrasekaran : Environmental Studies

5. V.Kumaresan : Plant Ecology and Phytogeography

6. Purohit : A Text Book of Environmental Science

7. D.Dharmaraj : Environmental Science

8. M.P.Mishra : Our environment Pollution control and future strategies

9. Bharathidasan University Publication : Environmental Studies (Tamil and English).



Part A :10 x 2 = 20 (two questions from each unit) Part B :5 x 5 = 25 (either or type - one question from each unit) Part C :3 x 10 = 30 (one question from each unit )

SEMESTER – II

SYLLABUS FOR B.COM UNDER CBCS PATTERN 2011-2012 OWNARDS

BUSINESS ORGANIZATION

Part : III

Core Course :CCIII Maximum Marks : 100 Instruction Hours : 4 Code No. : 11K2CO03

No. of Credits : 4

OBJECTIVE : To make the students understand about business organization.

UNIT-I : Business – Meaning types of Business and Profession –

Organization – Meaning – Importance of Business Organization.

UNIT–II : Forms of Business Organization – Sole Trader, Partnership, Joint

Hindu Family Firm-Joint Stock Companies-Co-Operative Societies

– Public Enterprises.

UNIT–III : Location of Industry – Factors Influencing Location – Size, Scale

of Operations-Industrial Estates and District Industries Centre.

UNIT–IV : Regulation of Stock Exchange in India. Rationalisation – automation

Government policies towards liberalisation, privatisation, Globalisation.

UNIT–V : Trade Association and Chambers of Commerce-Insurance –

Transport-Banks-Hospitals –Hotels-Educational Institutions-

BOOKS FOR REFERENCE

1. Ghosh and Bhushan : Business Organization and Officer Management

2. Y.K.Bhushan : Business Organization

3. Sherlekar : Industrial Organization and Management




SEMESTER – II


BUSINESS TOOLS FOR DECISION MAKING

Part : III Allied Course : ACII Maximum Marks : 100 Instruction Hours : 6 Code No. : 11K2COAC02 No. of Credits : 4

OBJECTIVE : To enable the students to have minimum knowledge of Statistics as applicable to business.

UNIT–I : Meaning - Definition and Objectives of statistics – Classification

and Tabulation-Median Diagrams and Graphs, Measure of Central tendency – Arithmetic Mean, Mode. Geometric

Mean, Harmonic Mean. UNIT–II : Measures of Dispersion-Range, Quartiles, Deciles,

Percentiles,-Quartile Deviation-Mean Deviation-Standard Deviation-Co-Efficient of Variation.

UNIT–III : Correlation-Simple Correlation-Rank Correlation-Con- Current Deviation Methods.

UNIT–IV : Regression Analysis –Simple-Regression Equation-X on Y – Y on X – Time Series Analysis-Components –Trend Analysis -

Fitting a Straight line-Least Square Method, Moving Average Method.

UNIT–V : Index Numbers – Weighted and Un-weighted – Price Index Numbers-Types-Test in Index Numbers-Time and Factor

Reversal test-Cost of Living Index Number-Aggregate Method-Family Budget Method.

TEXT BOOK

S.P.Gupta : Statistical Methods, Sultan Chand & Sons, New Delhi.

BOOKS FOR REFERENCE

1. R.S.N.Pillai & V.Bhagavath : Statisties S.Chand & Co.Ltd.. New Delhi

2. P.A.Navanitham : Business Tools For Decision Making, Jai Publishers, Trichy.




SEMESTER – II


BUSINESS LAW

Part : III

Allied Course : ACIII Maximum Marks : 100 Instruction Hours : 4 Code No. : 11K2COAC03

No. of Credits : 3

OBJECTIVE : To Provide a Brief idea about the provision of Indian

Business Laws.

UNIT-I : Nature and Sources of Law – Indian Contact Act 1872 – Law of contract – Nature of contact – Essentials of contact –

Classifications of Contract.

UNIT-II : Offer and Acceptance – consideration – Capacity to Contract – Free Consent – Legality of Object.

UNIT-III : Discharge of Contract – Performance of Contract – Remedies for Breach of Contract – Quasi Contract.

UNIT-IV : Contract of Indemnity and Guarantee – Rights of Indemnity Holder – Rights of Surety – Nature & Extent of Surety’s

Liability.

UNIT-V : Law of Sale of Goods Act 1930 – Kinds of Goods – Transfer of Goods. Contract of Agency; Creation of Agency; Kinds,

Rights and Duties – Termination. TEXT BOOK

N.D.Kapoor : Business Laws, Sultan Chand & Sons, New Delhi.

BOOKS FOR REFERENCE

1. M.C. Shukla : Mercantile Laws, S.Chand & Co.,Ltd, New Delhi.

2. M.C. Kuchhal : Mercantile Laws, Vikas Publishing House, New Delhi.





SEMESTER – II

ELECTIVE COURSES OFFERED FOR OTHER THAN COMMERCE STUDENT

UNDER CBCS PATTERNS 2011 - 2012 ONWARDS

NON-MAJOR ELECTIVE - I

BANKING PRACTICES

Part : IV

Non Major Elective :NMEI Maximum Marks : 100 Instruction Hours : 2 Code No. : 11K2COEL01

No. of Credits : 2

OBJECTIVE : To provide basic practical knowledge of Banking.

UNIT-I : Reserve Bank of India-Function-Deposits – Types of

Deposits – Advance of Loans.

UNIT–II : Commercial Banks-Functions – Modern Services.

UNIT–III : Opening of New Account – Procedure.

UNIT–IV : Negotiable Instruments – Bills – Cheque - Crossing of Cheques

– Kinds.

UNIT–V : ATM, Debit card, Credit card, Phone Banking other modern

services.

BOOKS FOR REFERENCE

1. Gorden and Natarajan : Banking Theory Laws Practice,

Himalaya Publishing House, New Delhi.



Part A :5 x 5 = 25 (Eight questions from five units)

Part B :5 x 10 = 50 (Eight questions from five units)

SEMESTER – II

SYLLABUS B.COM UNDER CBCS PATTERN 2011-2012 ONWRDS

Non Major Elective – Part IV

VALUE EDUCATION

Part : IV Maximum Marks : 100 Instruction Hours : 2 Code No. : 11K2VE

No. of Credits : 2

UNIT – I

1. Introduction: Definition of Value Education – Need for Value

Education-Teaching of Values by Various like Hinduism, Buddhism, Christianity, Jainism, Islam etc.

UNIT – II

2. Living & Social Values

2.1. Living Values : Peace, Respect, Co-Operation, Freedom Happiness, Honesty Humility, Love, Responsibility, Simplicity, Tolerance,

Optimism and Positive Thinking. 2.2. Social Values: Love and Compassion, Sharing and Generosity, Politeness and Courtesy, Gratitude, Duty and Responsibility towards

Society, Tolerance and Unity.

UNIT – III

3.1. Role of visionaries and Leaders in social Reforms: Rajaram Mohan Roy,

Mahatma Gandhi, Swami Vivekananda, EVR Periyar, Mother Theresa. 3.2. Value Crisis: Religious Fundamentalism and Terrorism – Corruption in

Society-Commerce without ethics – Education without Character – Wealth

without effort. 3.3. Time Management.

UNIT – IV

4. Yoga Teaching Yoga – Manavalakkalai – By Qualified Yoga Teachers-The

Aim is to Acquire Physical Health-Mental Acuteness-Strength of life forces and wisdom – To Achieve a Holistic way of Life – To take up and

get involved in Social Welfare Activities – To learn their Commitment to Society.

UNIT – V

5. Project Work (Any One of the following Activities)

5.1. Collecting news details about value education from News Paper, Journals and Magazines and/or Collecting short stories or Anecdotes to

stress social and living values. 5.2. Writing Poems, Stories or Essays highlighting moral values or erosion of

moral values. 5.3. Drawings, Painting, Collage or Posters to highlight living and Social

values or the erosion of these values.

SEMESTER – III


FINANCIAL ACCOUNTING

Part : III

Core Course : CCIV Maximum Marks : 100 Instruction Hours : 6 Code NO. : 11K3CO04

No.of Credits : 5

OBJECTIVE : To provide an understanding and working knowledge of

Partnership Accounts and Special Accounts. UNIT–I : Branch Accounts – Dependent Branch : Debtors system, Stock

and Debtors system. (Excluding Foreign Branches) Departmental Accounts.

UNIT–II : Hire Purchase accounts – Royalty accounts (Excluding Sub lease)

UNIT–III : Partnership Accounts – Admission of Partners.- Retirement of a

partner-Death of a Partner – Joint Life Policy.

UNIT – IV : Dissolution of firm-Insolvency of a Partner-Garner Vs.Murray Rule

– Piecemeal Distribution.

UNIT – V : Insolvency of an Individual – Statement of affairs and Deficiency Account.

(Theory 20% Problem 80%)

TEXT BOOK

R.L.Gupta & Radhasamy : Advanced Accounts, Sultan Chand and Sons, New Delhi.

BOOKS FOR REFERENCE

1. R.S.N.Pillai and Bagavathi : Advanced Accountancy, S.Chand and, New Delhi.

2. Jain & Narang : Advanced Accountancy, Kalyani Publisher,

New Delhi.

3. Dr.B.Charumathi & : Financial Accounting, S.Chand & Co., Prof.N.Vinayagam New Delhi.




SEMESTER – III

SYLLABUS FOR B.COM UNDER CBCS PATTERN 2011 -2012 ONWARDS

BANKING THEORY LAW & PRACTICE

Part : III Core Course : CCV Maximum Marks :100

Instruction Hours : 4 Code No. : 11K3CO05 No. of Credits : 4

OBJECTIVE : To Provide an understanding of Banking Law and Practices.

UNIT–I : Origin of Banks – Growth-Central Bank – Nature-Organization and Management-Function-RBI-Function-Methods of Credit Control – Quantitative & Qualitative.

UNIT–II : Commercial Banks – Classification – Functions - Workings –

Regional rural Banks Functions. UNIT–III : Banker and Customer – Meaning & Definition – General &

Special Relationship-Obligations of a Banker to Honour Cheque-Wrongful Dishonor and its Consequences – Maintain

Secrecy of Customers Account. UNIT–IV : Pass book-Procedures for Opening a New Account in the Case

of Special Customers-Minor, Married Women, Lunatics, Trustees. Partnership firm, Joint stock companies.

UNIT-V : Paying Banker-Statutory protections-Duties-Payment in Due

courses-collecting Banker-Holder in due course – Cheque -crossing-

Types-Endorsement-Types. TEXT BOOK

Sundaram & Varshney : Banking Theory Law & Practice, Sultan Chand &

Sons, New Delhi.

BOOKS FOR REFERENCE

1. Gordon & Natarjan : Banking Theory Law & Practice Sultan Chand & Co.,

2. S.M.Sundaram : Sree Meenakshi Publications, Karaikudi.





SEMESTER – III

SYLLABUS FOR B.COM UNDER CBCS PATTERN – 2011-2012 ONWARDS

MARKETING

Part :III Core Course :CCVI Maximum Marks : 100


OBJECTIVE : To give basic understanding on the concept of Marketing and

its Applications.

UNIT–I : Market – Classification-Marketing-Definition-Nature and

Scope - Functions and Significance – Market segmentation.

UNIT–II : Product – Product Planning and Development; Product Life

Cycle-Branding-Packaging.

UNIT–III : Price – Pricing Objectives, Methods of Pricing – Factors Affecting Pricing.

UNIT–IV : Physical Distribution of Goods-Channels of Distribution- Wholesaler-Retailer-Functions–Transportations –

Warehousing.

UNIT–V : Advertising-Benefits and Drawbacks-Type of Media-Selection

of Media-Methods-Personal Selling-Functions of Salesman. TEXT BOOK

R.S.N. Pillai & Bhagavathi : Modern Marketing, S.Chand &Co,Ltd New Delhi.

BOOKS FOR REFERENCE

1. Dr.N.Rajan Nair & Sanjith R.Nair : Marketing, Sulthan Chand & Sons, New Delhi.

2. Ramasamy & Namakumari : Marketing Management, Mac Millan Publishing House, New Delhi.

3. Philip Kotler : Marketing Management.

4. William J.Stanton : Fundamentals of Marketing





SEMESTER – III


AUDITING

Part : III Allied Course : ACIV Maximum Marks: 100

Instruction Hours : 4 Code No. : 11K3COAC04 No.of Credits : 3

OBJECTIVE : To Provide an understanding of the principles and methods of Auditing.

UNIT–I : Meaning and Definition of Auditing –Development of Auditing- Objectives of Auditing – Advantages and Limitations of Auditing –

Qualities of an Auditor – Classification of Audit. UNIT–II : Meaning and Definition of Internal Checks, Internal Audit, Internal

control – Internal Check vs. Internal Audit – External Audit vs. Internal Audit – Audit Programme – Audit Note Book – Audit

Working Papers. UNIT–III : Vouching of Cash Transaction, Trading Transactions and Impersonal

Ledger.

UNIT–IV : Qualification, Disqualification, Appointment, Removal, Rights & Duties, Liabilities of Auditor Under Companies Act 1956-Auditor’s Report –Contents and Object of Reports – Types of Report.

UNIT–V : Investigation – Electronic Data processing Audit.

TEXT BOOK

B.N.Tandon : Practical Auditing, S.Chand & Co., Ltd., New Delhi.

BOOKS FOR REFERENCE

1. Dinkar Pagre : Principles & Practice of Auditing, Sulthan Chand & Sons

2. Dr.N.Premavathy : Practical Auditing, Sri Vishva Publications, Chennai.





SEMESTER – IV

SYLLABUS FOR B.COM UNDER CBCS PATTERN 2011- 2012 ONWARDS

FINANCIAL MARKET AND SERVICES

Part :III Core Course : CCVII Maximum Marks : 100


OBJECTIVES : Acquainting the students with working of financial market in India.

UNIT–I : Financial Market – Meaning – Components – Money

Market – Definition, components, Characteristics, Money Market, Vs Capital Market – Instruments in Indian Money Market.

UNIT-II : Capital Market – Importance – Classification of Capital Market – Stock Exchange –BSE & NSE – Functions –

online stock (share) trading – share Market indices.

UNIT-III : Financial Services – Meaning – Scope Sources,

Importance – Types- causes for Financial innovation – Innovative Financial Instruments, challenges Faced by Financial Sector.

UNIT-IV : Merchant Banking – Definition – SEBI Guidelines, Scope for Merchant Banking in India, Mutual Funds –

Concepts, Types Benefits.

UNIT–V : Leasing – Concept – Types – Hire Purchase – RBI

Guidelines – Hire purchase and Leasing – Factoring – Meaning – Benefits.

TEXT BOOK

B.Shanthanam : Financial Services, Margham Publications Chennai.

BOOKS FOR REFERENCE

1. Gorden & Natarajan : Emerging scenario of Financial Services, Himalaya Publishing House, New Delhi.

2. D. Joseph Anbarasu V.K.Boominathan : Financial Services Sultan Chand & Sons New Delhi.

3. Dr. V.Radha : Financial Services, Prasana

4. V.A.Avadhani : Capital Markets, Himalaya Publishing House.





SEMESTER – IV


COST ACCOUNTING

Part : III Core Course : ACV Maximum Marks :100

Instruction Hours : 5 Code No. : 11K4COAC05 No. Of Credits : 3

OBJECTIVE: To enable the students to have understanding of cost Accounting Principles.

UNIT–I : Cost Accounting – Meaning, Objectives, Advantages and

Limitations - Relationship between Cost Units and Elements of Cost – Cost sheet.

UNIT–II : Material Cost – Material Control – Material purchase –

Levels of stock – Economic Order Quality – ABC Analysis – Perpetual Inventory System. Materials recording, Bin Card, Store Ledger, Pricing of Materials – FIFO, LIFO, Simple

Average and Weighted Average Method.

UNIT III : Labour Cost – Methods of Remuneration – Time and piece Rate System, Bonus System – Idle Time and Over Time – Labour Turnover – Methods.

UNIT–IV : Overheads and Classification–Allocation and Apportionment

of Overheads – Reapportionment of Overheads and Absorption of overheads – Machine Hour Rate.

UNIT–V : Process Costing (Excluding Inter process, Joint products, Equivalent production ) – Normal Loss – Abnormal Loss –

Abnormal Gain – Contract Costing.

(Theory 20%, Problems 80%)

TEXT BOOK

R.S.N.Pillai & Bhagavathi : Cost Accounting S. Chand & Co, New Delhi.

BOOKS FOR REFERENCE

1. S.P. Jain & K.L. Narang : Cost Accounting, Kalyani publishers, New Delhi. 2. S.Khanna, Arora, Ahuja & Pande: Cost Accounting, S.Chand & Co New Delhi.





SEMESTER – IV


FINANCIAL MANAGEMENT

Part :III Core Course : ACVI Maximum Marks : 100

Instruction Hours : 5 Code No. : 11K4COAC06 No. of Credits : 3

OBJECTIVE : To provide a detail insight into Financial Decision Making Procedures and their applications. UNIT–I : Financial Management – Nature & Scope _ Objectives – Functions of Financial Manager – Time value of Money –

Risk & Return Analysis. UNIT–II : Cost of Capital – Meaning – Significance – Weighted Average Cost of Capital – Capital Structure Theories – Net

Income Approach - Net operating Income Approach – Modigliani Millar Approach – Traditional Approach. UNIT–III : Leverage – Types of Leverage – Operating Leverage -

Financial Leverage – Combined Leverage – EBIT – EPS Analysis. UNIT–IV : Working Capital – Nature and Significance – Factors

Determining Working Capital – Determination of Working Capital. UNIT–V : Receivable Management – Credit Standards – Credit terms

- Collection Policies – inventory Management – objectives – Techniques. (Theory : 20%, Problem :80% )

TEXT BOOK 1. Shashi K. Gupta & R.K. Sharma : Financial Management, Kalyani Publishers,

Chennai. 2. Ramachandran & Srivasan : Financial management, Sriram Publications,Trichy.

BOOKS FOR REFERENCE

1. S.N.Maheswari : Elements of Financial Management, S.Chand& Sons, New Delhi.

2. I.M.Pandey : Financial Management, Vikas Publishing, House Pvt Ltd, New Delhi.

3. Khan & Jain : Financial Management, Tata Mc Graw Hill Publishing House, New Delhi.




SEMESTER – IV


SKILL- BASED ELECTIVE COURSE – I

SOFT SKILLS

Part : IV

Skill Based Elective :SBE1 Maximum Marks : 100

Instruction Hours : 4 Code No. : 11K4SBEC1 No. of Credits : 4

UNIT–I : BUSINESS ETIQUETTE :

Benefits of etiquette – Introducing self –how to shake hands- small take skills –rules for office meetings – cubical etiquette –

business card etiquette – your business image. UNIT–II : VERBAL COMMUNICATION :

Communication process – types of communication – verbal communication how to improve verbal communication –

listening skills – questioning skills – type of questions – advanced questioning techniques – information funnel effective.

UNIT–III : ASSETIVE COMMUNICATION :

What is assertion – how assertive are you – four types of assertion – how to be assertive.

UNIT–IV : ACCENT NEUTRALIZATION : Introduction – articulation – types of articulation – basic

exercises – articulation and voice exercises – deep voice exercises – diction exercises – seven secrets to be a accent.

NON – VERBAL COMMUNICATION : Non-verbal communication in business – classification –

function – positive gesture cluster – body language in detail – final thought.

UNIT–V : GOAL AND TIME MANAGEMENT : Smart goals – put your smart goal in writing – question to set

smart goals – steps to accomplish goals time – management tools – difference between urgent and important – know how you spend your time – known and respect your priorities.

Telephone etiquette – why telephone etiquette – making calls – receiving calls – returning calls.

Reference: Train the trainers’ manual on soft skills by NASSCOM

SEMESTER – V

SYLLABUS FOR B.COM UNDER CBCS PATTERN–2011-2012 ONWARDS

BUSINESS COMMUNICATION

Part : III Core Course :CCVIII Maximum Marks :100 Instruction Hours : 5 Code No. : 11K5CO08

No. of Credits : 4

OBJECTIVE : To Provide and develop effective business communication skills.

UNIT – I : Meaning of Business Communication–Importance–Objectives

– Types and Barriers of communication-Principles of Effective Communication - Layout of a Business Letter.

UNIT – II : Kinds of Business Letter – Enquiries and Replies-Order and their Executions & Cancellation – Claims, Complaints and

Adjustments. UNIT – III : Collection Letters-Sales Letters-Circular Letters-Letters of

Application for a job – preparation of a Resume.

UNIT – IV : Letters Relating to Agency. Bank Correspondence. Correspondence Relating to Exports and Imports.

UNIT – V : Drafting of Business Reports-Press Reports – Market Reports-Speech Writing-Précis Writing.

TEXT BOOKS

1. Effective Business English & Correspondence : M.S.Ramesh & Pattenshetty.

2. Business Correspondence and Report Writing : Sharma & Krishna Mohan.

3. Business Communication : Rajender Paul & Korlahalli.

4. R.S.N.Pillai & Bhagavathi : Commercial Correspondence and

Office Management, S.Chand & Co. New Delhi.




SEMESTER – V

SYLLABUS FOR B.COM UNDER CBCS PATTERN – 2011-2012 ONWARDS

MANAGEMENT ACCOUNTING

Part : III Core Course : CC9 Maximum Marks : 100

Instruction Hours : 5 Code No. : 11K5CO09 No. Of Credits : 4 OBJECTIVE : To Provide an understanding of the Application of

Accounting Techniques for Management. UNIT–I : Management Accounting-Definition-Scope & Functions- Management Accounting Vs Financial Accounting, Cost

Accounting Vs. Management Accounting, Utility and Limitations of Management Accounting. UNIT–II : Financial Statement Analysis – Meaning –Techniques of

Financial Analysis – Ratio Analysis-Classification of Ratio-Interpretation of Ratios-Profitability Ratios Turnover Ratios, Liquidity and Solvency Ratio-

Preparation of Balance Sheet. UNIT–III : Fund Flow Statement-Meaning and Uses-Preparation of

fund flow Statement-Meaning & Uses of Cash Flow

Statement-Preparation of Cash Flow Statement-(New Format According to AS3)-Fund Flow Statement Vs.Cash

Flow statement. UNIT–IV : Marginal Costing – Contribution-Key factor-Break Even

Analysis-Determination of Sales Mix-Make or Buy Decision – Capital budgeting.

UNIT–V : Budgets and Budgetary Control – Objectives and Advantages of Functional Budgets-Fixed and Flexible Budget – Zero Base Budget.

(Theory 20% Problems 80%) TEXT BOOK

S.N.Maheswari : Management Accounting, Sultan Chand & Sons, New Delhi. BOOKS FOR REFERENCE

1. R.S.N.Pillai and V.Bhagavathy : Management Accounting, S. Chand & Sons New Delhi.

2. Grewal Hingaroni & Ramanathan: Management Accounting, Sultan

Chand & Sons, New Delhi, 3. Ramachadran & Srivasan : Management Accounting Sriram

Publications, Trichy.





SEMESTER – V


COMPUTER APPLICATIONS IN BUSINESS-PRACTICALS

Part :III Core course :CCX Maximum Marks : 100

Instruction hours : 5 Code No. : 11K5CO10P No. of Credits : 4

OBJECTIVE : To impact basic computer Knowledge as applicable to

business.

UNIT–I : Meaning of Computer – Characteristics of a Computer – areas of application – Components of computer – memory

control unit –Input, Output devices – hardware and software of Operating System – Introduction to windows 2007 – desktop –taskbar –startup menu option – creation

of files and folders windows explorer – find options – shortcuts- Brief case.. UNIT–II : Introduction to word 2007- starting – creating – shortcut

creating word document creating business letters using wizards – Editing word document – Inserting object –

Formatting Documents – Spelling, grammer check – word count – Thesaurus – Auto correct working with tables – Saving, Opening, Closing documents, Mail merge. UNIT–III : Introduction to spread sheets – spread sheet program

and applications, Ms Excel and its features – Building work sheet – Entering data in work sheets, Editing and

Formatting work sheet – creating formatting- different type of chart – creating a list shorting data – filtering data

using Auto filter – Custom Filter – Analysing and

Organizing data using Automatic sub , Total Savings, opening and closing work books. Preparation of mark sheet, Pay

Slip, Electricity Bill chart, Calendar. UNIT-IV : Computerized Accounting – I : Fundamental of Accounting – Computerized Accounting Vs Manual

Accounting Manual Accounting – Architecture and customization of Tally – features of Tally – configuration of Tally – Tally Screens and menus – Creation of company

creation of Group –editing and deleting Group – creation of ledger – Editing and deleting Ledger –

Introducing to Vouchers – Vouches entry – payment vouchers-receipt vouchers-Sales vouchers-purchase vouchers-contra vouchers-Journal voucher-editing and

deleting vouchers.

UNIT–V : Computerized Accounting–II : Introduction to inventories-

creation of stock categories-stock groups-configuration and features-Editing and deleting stocks-usage and

stocks in voucher Entry-purchase orders, sales orders. Introduction to cost-creation of cost category-creation of cost centers – Day book. Trail Balance, profit and Loss

Account-Balance Sheet-Cash Flow-Fund Flow-Ratio- Analysis. Voucher entries for the given transitions-

preparing Final Accounts. TEXT BOOK

K.Mohan Kumar and Dr.S.Rajkumar: Computer application in Business,

Vijay,Nicole imprints(P)Ltd.,Chennai.

BOOKS FOR REFERENCE

S.M.W.Deva : Tital Smart Accountant Book, AVC Deva Publications.



Part A :10 x 4 = 40

Part B : Record = 10

Viva = 10

------ 60 -------

SEMESTER – V

SYLLABUS FOR B.COM UNDER CBCS PATTERN–2011–2012 ONWARDS

MAJOR BASED ELECTIVE - I

E-COMMERCE

Part :III COURSE : MBE1 Maximum Marks :100

Instruction Hours : 5 Code No. :11K5COELC01 No. of Credits : 5

OBJECTIVE : To Provide Basic Knowledge of Electronic Commerce and its

Applications.

UNIT–I : Meaning and Definition of E-Commerce, Scope of E-Commerce; E-Commerce Practices Vs Traditional Business

Practices – Need of E-Commerce, Benefits of E-Commerce- Concepts - b2b, b2c, C2c.

UNIT–II : Application in Business to Business-Inter Organizational Transaction-Credit Transaction Trade Cycle – E - Markets, Usage of

E - Market; Advantages and Disadvantages of E-Market. UNIT–III : Electronic Data Inter Change-Definition of EDI-Benefit of EDI – EDI Standards-UN/EDIFACT Standard – EDI Communication. UNIT–IV : Application in Business to Consumer – Consumer Shopping

Procedure on the Internet and Trade Cycle Internet – Advantages and Disadvantages of Consumer E-Commerce.

UNIT–V : E-Commerce in India-Implementation of EDI Projects in the Governemt Regulatory Agencies Customers, Bank, RBI, Port,

Industries, Directorate General of Foreign Trade, Export Promotional Council, Air Port Authority in India.

TEXT BOOK J.J.Jeyakumari : E-Commerce, Anuradha Publications, Kumbakkonam

BOOKS FOR REFERENCE 1. David Whitely : E-Commerece, Tata MeGraw Hill Publishing Co.Ltd., New Delhi.

2. Jeffrey F.Rayport : E-Commerece, Tata MeGraw Hill Publishing Co.,Ltd., New Delhi

3. S.Jaiswal : Doing Business on the Internet E-Commerce Galgotia Publications, New Delhi.



Part A :10 x 2 = 20 (two questions from each unit)

Part B :5 x 5 = 25 (either or type - one question from each unit) Part C :3 x 10 = 30 (one question from each unit )

SEMESTER – V

ELECTIVE COURSES OFFERED FOR OTHER THAN COMMERCE

STUDENT UNDER CBCS PATTERNS 2011-2012 ONWARDS

NON-MAJOR ELECTIVE – II

GENERAL COMMERCIAL KNOWLEDGE

Part :IV

Course : NME2 Maximum Marks : 100 Instruction Hours : 2 Code No. : 11K5COEL02

No. of Credits : 2

OBJECTIVES : To provide a basic General Commercial Knowledge to other than B.Com Students.

UNIT–I : Forms of Business Organization-Sole Trader-Partnership-

Features-Advantages and Disadvantages.

UNIT–II : Joint Stock Company-Co-Operative Organization-Features – Advantages and Disadvantages.

UNIT–III : Banking – Meaning and Definition-Function of RBI-

Functions of Commercial Banks–Types of Deposits–ATM- Internet Banking.

UNIT–IV : Business Communications-Meaning – Importance – Barriers - Layout of Business Letter.

UNIT–V : Management-Meaning – Functions - Levels

BOOKS FOR REFERENCE

1. Dinkar Pagare : Business Organization and Management,

Sultan Chand & Sons, New Delhi.

2. Gorden & Natarajan : Banking, Himalaya Publishing House,

New Delhi

3. R.S.N.Pillai & Bhagavathi : Business Communication,S.Chand,

New Delhi.



Part A :5 x 5 = 25 (Eight question from five units)

Part B :5 x 10 = 50 (Eight question from five units)

SEMESTER – V


SKILL BASED ELECTIVE COURSE – II

COMMUNICATION AND PERSONALITY DEVELOPMENT

Part :IV SBE : SBE2 Maximum Marks :100

Instruction Hours : 4 Code No. : 11K5SBEC2 No. Of Credits : 4

OBJECTIVE : 1. To make the students gain the ability to read and comprehend any passage.

2.To Promote conversational ability. 3.To build self – confidence in students

UNIT-I : LISTENING : The teacher reads the passage aloud and poses questions at

the end. The students ought to listen carefully focusing their attention on the reader and make notes mentally or in their note books.

Passages : 1. Poems (Benet –86-88) 2. Prose Passages (Usha Chandrasekaran Unit I,II,III)

UNIT–II : READING : The teacher makes the students read the passages and corrects the students in pronunciation and punctuation. The teacher is

expected to test the student’s ability to read with clarity and comprehend the passage.

(Benet–Page 1–20), (Usha Chandrasekaran Unit IV,V,VI)

UNIT–III : CONVERSATION – DIALOGUE : 1. Student and principal 2. Doctor and patient

3. Train – Enquiry 4. Opening & bank account

5. Phone talk 6. At the watch service center 7. At the Restaurant

8. Between two Friends 9. In the library

10. At an interview hall (Benet – page 75-85) UNIT-IV : WRITING :

1. Developing hints. Students are at liberty to make use of their

imagination 2. Describe yourself.

3. paraphrasing the poem. (Benet –Page-89-93) UNIT-V : Mish mash :

1. Note Making –(Usha Chandrasekaran Unit –IX)

2. Write the good word (Benet- page 104-106). 3. filling up forms (Benet – page 120-123).

4. find the equivalent in mother tongue ( Benet – page 124).

REFERENCE : 1.Bridge course for fresher : D.E.Benet and Garnet fernandey. 2.English for classroom interaction : Usha Chandrasekaran.

SEMESTER – V


SKILL – BASED ELECTIVE – III

FISH CULTURE

Part :IV SBEC :SBE 3 Maximum Marks:100

Instruction Hours : 4 Code No. : 11K5SBEC3 No. of Credits : 4

UNIT – 1 : Scope of fish culture-Fishery programmes and polices in India. Organization related to fish culture. Types – fresh water, Marine and brackish water.

UNIT–II : Construction of fish forms – site selection layout – arrangement of fish forms. Maintenance – Ploughing –

liming – irrigation-fertilization-water quality management – weed control-predator control, stocking – supplementary

feeding-disease control, caring fishes – fish farms implements – fish pond records.

UNIT–III : Qualities of cultural fishes – Catla, Rohu, Mrigal, snake heads and common carps.

UNIT–IV : Fish By-Products, Fish Preservation and Processing – Ornamental Fish Culture.

UNIT–V : Role of fish culture in economic development – marketing

and Export.

REFERENCE :

Study Materials compiled by Dept. of Zoology, K.N.G.A. College for Women (Autonomous), Thanjavur.

SEMESTER –VI


CORPORATE ACCOUNTING

Part :III

Core course :CCXI Maximum Marks : 100 Instruction Hours : 7 Code No. : 11K6CO11 No. of Credits : 6

OBJECTIVE : To provide an understanding and knowledge of company accounts and

special accounts.

UNIT–I : Company Accounts – Introduction – Legal provisions regarding

Issue of shares, Applications, Allotment, Calls, Forfeiture, Re – Issue, Premium and Discount – Accounting entries – Redemption of

preference share. UNIT–II : Issue and Redemption of Debentures – Various Kinds of Debentures –

Discount – Premium Redemption Through sinking fund.

UNIT–III : Final Accounts of Companies – profit prior to Incorporation.

UNIT–IV : Holding Companies Account – Consolidation of Balance Sheet (Excluding chain holding and cross holding).

UNIT–V : Final Accounting of Banking Companies and Insurance Companies. (New Format).

(Theory 20%, Problems 80%)

RECOMMENDED TEXT BOOK

1. Advanced Accountancy : Shukla and Grewal, Sultan Chand & sons

2. Advanced Accountancy : R.L.Gupta and Radhasamy, Sultan Chand & Sons

3. Advanced Accountancy : Jain & Narang, Kalyani Publishers.

4. Advanced Accountancy : Arulanadam and Raman, Himalaya Publishing House.




SEMESTER – VI


PERSONNEL MANAGEMENT

Part : III Core Course : CCXII Maximum Marks :100 Instruction Hours : 6 Code No. :11K6CO12

No. of Credits : 6 OBJECTIVE : To provide knowledge of the various concepts of personnel

management.

UNIT-I : Meaning and Definition of personnel Management – Characteristics, Scope, Objectives – Principles of Personnel Management- Functions

of personnel management. UNIT-II : Basic and needs of manpower planning-Factors affecting Manpower

planning-steps in Manpower planning – Recruitment; selection-Interview and Test; Training-Methods of Training.

UNIT-III : Job Analysis; Job Description; Job evaluations; Promotion, Transfer.

UNIT-IV : Motivation-Importance and Characteristics; Types-Positive and Negative Motivation; Theories-Maslows, Herzbergs and XY theories.

UNIT-V : Concept of leadership-Types of leadership-Leadership Qualities-

Theories of Leadership.

TEXT BOOK

C.B. Memoria : Personnel Management, Himalaya Publishing House, New Delhi.

BOOKS FOR REFERENCE :

1. P.C.Tripathi : Industrial Relations and Personnel Management, S.Chand & Sons, New Delhi.

2. Arun Monoppa : Personnel Management, TATA Mc Graw Hill Publishing Ltd.,New Delhi.




SEMESTER – VI

SYLLABUS FOR B.COM UNDER CBCS PATTERN 2011–2012 ONWARDS

INCOME TAX LAW AND PRACTICE

Part : III Core Course : CCXIII Maximum Marks :100 Instruction Hours : 7 Code No. : 11K6CO13 No. of Credits : 5 OBJECTIVE : To provide an understanding of the basic principles of Income Tax

Act and its implications. UNIT – I : Basic Concepts : Income-Assessee, Assessment Year-

Previous Year-Person, Gross Total Income-Total Income

Determination of Residential Status-Incidence of Tax-Incomes Exempt from Tax.

UNIT – II : Salaries : Chargeability-Allowances – Perquisites-Profits in

lieu of Salary-Provident Funds-Deductions-Computation of Income from Salary.

UNIT – III : Income from House Property : Determination of Annual

Value-Permissible Deductions – Computation of Income from House Property. UNIT – IV : Income from Business or Profession: Basis of Charge-

Methods of Accounting-Deductions-Computation of Income from Business or Profession-Deemed Profit. UNIT – V : Capital Gain: Chargeability-Capital Asset and Cost of Acquisition, Computation of Capital Gain-Deductions Income

from Other Sources-Computation-Permissible Deductions.

(Theory 20% Problems 80%) TEXT BOOK 1. T.S.Reddy and

Y.Hari Prasad Reddy : Income Tax Theory, law & Practice, Margham Publications.

BOOKS FOR REFERENCE 1. Vinod K.Singhania : Students Guide to Income Tax, Taxman Publications(P) Ltd., New Delhi. 2. Dinkar Pagare : Law & Practice of Income Tax, sultan Chand & Sons, New Delhi. 3. Bagavathi Prasad : Income Tax Law & Practice,

Wishwa Prakashan, New Delhi. 4. V.P.Gaur & D.B.Narang : Income Tax Law & Practice, Kalyani Publishers, New Delhi.





SEMESTER – VI


MAJOR BASED ELECTIVE – II

ENTREPRENEURIAL DEVELOPMENT

Part : III COURSE :MBE 2 Maximum Marks :100

Instruction Hours : 5 Code No. : 11K6COELC02 No. of Credits : 5 OBJECTIVE : To Provide knowledge about the concept of Entrepreneurial Cultural

Development. UNIT – I: Concept of Entrepreneurship-Entrepreneur and Enterprise-Meaning, Definition-Characteristics-Functions-Role of Entrepreneurs in the

Economic Development-Classification of Entrepreneurs-Factors Affecting Entrepreneurial Growth-Successful Entrepreneurs in India.

UNIT – II: Concept of Women Entrepreneurs – Functions-Development of Women

Entrepreneurs-Problems of women Entrepreneurs.

UNIT –III: Entrepreneurship Development Programmes-Sources of Ideas-

Preliminary Evaluation and Testing of Ideas-Project Identification-Project Formulation and Feasibility Study-Project Report.

UNIT -IV: Project Appraisal-Technical-Commercial Appraisal-Information Required-Demand Forecasting-Sources of Market Information-Financial Appraisal-

Sources of Finance-Financial Problems. UNIT – V: Licensing Procedures-Procedures to Start an Industrial Unit Incentives

and Subsidies of State and Central Govt-Role of Financial Institutions-DICs,-IFCI, NSIC,SIDO.

BOOKS FOR REFERENCE

1. P.N.Singh : Developing Entrepreneurship for Economic Growth

2. Govt. of TamilNadu : Industrial Development - Guide to Entrepreneurs -SIPCOT

3. Gupta & N.Srinivasan : Entrepreneurial Development. 4. J.J.Jeyakumari : Entrepreneurial Development, Anuradha Publications




SEMESTER – VI


MAJOR BASED ELECTIVE - III

COMPANY LAW

Part : III COURSE : MBE3 Maximum Marks :100

Instruction Hours : 4 Code No. :11K6COELC03 No. of Credits : 4 OBJECTIVE : To Provide Basic Knowledge of the provisions of the Companies Act

1956.

UNIT – I : Company-Definition-Features-Kinds-Incorporation of Companies- Contents of Memorandum of Association-Articles of Association

Prospectus.

UNIT – II : Shares-Types-Debenture-Types-Difference Between Shares and

Debentures.

UNIT – III : Share Certificate – Secretarial Duties Regarding Transfer and Transmission of Share-Distinction Between Transfer and Transmission of Shares.

UNIT – IV : Management of Companies – Directors-Appointment of Directors,

Rights, Duties, Liabilities, and Removal of Director. Meaning and Definition of Managing Director and Manager. Difference between Managing Director and Manager.

UNIT – V : Company Meeting-Meaning, Definition, Kinds – Legal Provisions

regarding Notice, Proxy, Minutes, Quorum-Resolution-Meaning and Types.

TEXT BOOK

S. Kathiresan & Dr.V.Radha : Company Law (Including Secretarial

Practice), Prasanna Publishers, Chennai.

BOOKS FOR REFERENCE

1. N.D.Kapoor : Elements of Company Law, Sultan Chand & Sons New Delhi.

2. Prasanta K.Ghosh : Company Secretarial Practice, Sultan Chand &Sons New Delhi. 3. Shukla & Gulshan : Company Secretarial Practice, Sultan Chand &

Sons, New Delhi.


