SRM UNIVERSITY

FACULTY OF SCIENCE AND HUMANITIES

DEPARTMENT OF COMMERCE

ACADEMIC YEAR 2014 – 2015

EVEN SEMESTER – DEC 2014 – MAY 2015

LESSON PLAN FOR

FIRST YEAR B.COM - GENERAL

SUBJECTS FOR I YEAR B.COM GEN – II SEMESTER

S.NO SUBJECT CODE SUBJECT TITLE HANDLED BY

1 UCM 14201

Financial Accounting – II

A Mr.A.P.Sebastian B Dr.P.Sankar C Ms.Noornisha

2

UCM 14202

Banking and Insurance Services

A Mr.Hemanathan

B Dr.P.Sankar

C Dr.E.Sambasivan

3

UCM 14203

Principles of Marketing

A Mr.Mr.Anand Shankar Raja (Research Scholar)

B Ms.Thamarai Selvi (Research Scholar)

C Mr .A.P.Sebastian

SYLLABUS FOR FIRST YEAR B.COM GENERAL

SECOND SEMESTER

Part - 3 I Year – Second Semester – Core Paper - 4 L T P Total LTP

C

UCM14201 FINANCIAL ACCOUNTING – II 4 1 0 5 4

Maximum: 100 marks (Internal: 50 marks; External: 50 Marks)

OBJECTIVE

1. To understand the preparation of accounting for branch and departments 2. To understand the treatment of partnership accounting UNIT I

Branch Accounting – meaning – Objectives - types of branches – accounting treatment – debtors system - Stock and debtors system - Distinction between wholesale profit and retail profit - Independent branch (foreign branches excluded)

UNIT II

Departmental Accounting - Basis for allocation of expenses - Inter departmental transfer at cost or selling price.

UNIT III

Hire purchase - accounting treatment - calculation of interest - Default, partial repossession- complete repossession - installment system (simple problems).

UNIT IV

Partnership - definition-Capital Accounts of Partners - Profit sharing ratios - treatment of Goodwill-Admission of a partner - Retirement of a partner - Death of a partner.

UNIT V

Dissolution of a Partnership-Insolvency of a Partner (Application of Indian Partnership Act 1932) Insolvency of all partners - Garner Vs Murray - Gradual realization of assets and piecemeal distribution.

LESSON PLAN – UCM 14201 – FINANCIAL ACCOUNTING - II

S.NO DATE DAY ORDER PARTICULARS 1 03-12-2014 I Issue of syllabus and Introduction of Chapters 2 04-12-2014 II Branch Accounting - Introduction, Objectives, and Journal Entries 3 05-12-2014 III Proforma of Branch A/C, Problems solved in debtors system 4 08-12-2014 IV Problems solved in debtors system 5 09-12-2014 V Problems solved in debtors system 6 10-12-2014 I Problems solved in Stock & debtors system 7 11-12-2014 II Problems solved in Stock & debtors system 8 12-12-2014 III Problems solved in Stock & debtors system 9 15-12-2014 IV Problems solved in Independent Branch

10 16-12-2014 V Problems solved in Independent Branch 11 17-12-2014 I Problems solved in Independent Branch 12 18-12-2014 II Assignment - I, Class Test - I 13 19-12-2014 III Introduction about Departmental Accounting 14 22-12-2014 IV Basis for allocation of expenses 15 23-12-2014 V Proforma of Department A/C

16 24-12-2014 I Basic problems solved in Departmental Accounts related to Inter department transfer at Cost

17 29-12-2014 II Basic problems solved in Departmental Accounts related to Inter department transfer at Cost

18 30-12-2014 III Basic problems solved in Departmental Accounts related to Inter department transfer at Cost

19 31-12-2014 IV Basic problems solved in Departmental Accounts related to Inter department transfer at Cost

20 02-01-2014 V Basic problems solved in Departmental Accounts related to Inter department transfer at Cost

21 05-01-2014 I Problem Solved in Inter department transfer at selling price 22 06-01-2014 II Problem Solved in Inter department transfer at selling price 23 07-01-2014 III Problem Solved in Inter department transfer at selling price 24 08-01-2014 IV Problem Solved in Inter department transfer at selling price 25 09-01-2014 V Class Test - II 26 12-01-2014 I Introduction about Hire purchase 27 13-01-2014 II Journal Entries and Proforma of Hire Purchase A/C 28 19-01-2014 III Problem solved Hire Purchase Trading account 29 20-01-2014 IV Revision for Test 30 21-01-2014 V CYCLE TEST - I 31 22-01-2014 I CYCLE TEST - I 32 23-01-2014 II CYCLE TEST - I 33 27-01-2014 III CYCLE TEST - I 34 28-01-2014 IV CYCLE TEST - I 35 29-01-2014 V CYCLE TEST - I 36 30-01-2014 I Problem solved Hire Purchase Trading account 37 02-02-2014 II Problem solved Hire Purchase Trading account - Default Repossesion

of Asset

38 03-02-2014 III Problem solved Hire Purchase Trading account - Default Repossesion of Asset

39 04-02-2014 IV Problem solved Hire Purchase Trading account - Default Repossesion of Asset

40 05-02-2014 V Problem solved Hire Purchase Trading account - Partial Repossesion of Asset

41 06-02-2014 I Introduction to Installment System of Accounting 42 09-02-2014 II Format of Installment System of Accounting 43 10-02-2014 III Problems solved in Installment System of Accounting 44 11-02-2014 IV Problems solved in Installment System of Accounting

45 12-02-2014 V Meaning and Definition of Partnership - Calculation of Profit sharing, Loss sharing & Gaining Ratios

46 13-02-2014 I Capital Accounts of Partners - Calculation of Goodwill 47 16-02-2014 II Calculation of Goodwill 48 17-02-2014 III Problems solved on Admission of a Partner 49 18-02-2014 IV Problems solved on Admission of a Partner 50 19-02-2014 V Problems solved on Retirement of a Partner 51 20-02-2014 I Problems solved on Retirement of a Partner and Assignment - II 52 23-02-2014 II CYCLE TEST - II 53 24-02-2014 III CYCLE TEST - II 54 25-02-2014 IV CYCLE TEST - II 55 26-02-2014 V CYCLE TEST - II 56 27-02-2014 I CYCLE TEST - II 57 02-03-2014 II CYCLE TEST - II 58 03-03-2014 III Problems solved on Death of a Partner 59 04-03-2014 IV Problems solved on Death of a Partner

60 05-03-2014 V Meaning and Definition about Dissolution of a Partnership and problem solved.

61 06-03-2014 I Problem solved in Dissolution of a Partnership

62 09-03-2014 II Meaning and Definition about Insolvency of a Partner (Application of Indian Partnership Act 1932) and problem solved

63 10-03-2014 III Meaning and Definition about Insolvency of a Partner (Application of Indian Partnership Act 1932) and problem solved

64 11-03-2014 IV Meaning and Definition about Gradual realization of assets and problem solved

65 12-03-2014 V Meaning and Definition about Gradual realization of assets and problem solved

66 13-03-2014 I Meaning and Definition about piecemeal distribution and problem solved

67 16-03-2014 II Meaning and Definition about piecemeal distribution and problem solved

68 17-03-2014 III Revision for Test

Part - 3 I Year – Second Semester – Core Paper -5 L T P Total LTP C

UCM14202 BANKING AND INSURANCE SERVICES 4 1 0 5 4

Maximum: 100 marks (Internal: 50 marks; External: 50)

OBJECTIVE

To learn the basic concepts of banking and insurance To understand the various types of banking and insurance

UNIT I

Banking – meaning – definition - importance – classification of banks – banker and customer relationship - KYC – banking system in India –

UNIT II

Commercial banks - functions – Loans and advances - Reserve Bank of India – objectives – administration – functions.

UNIT III

Negotiable Instrument Act 1881 – meaning and characteristics of promissory note – bill of exchange – cheque – holder and holder In due course – negotiation and assignment – crossing – endorsement – payment – collection of cheques – material alteration – bouncing of cheque

UNIT IV

Insurance - Nature of insurance, Insurance in Banking companies in India, - Emerging scenario - Life Insurance Products - Team Insurance - Whole Life – Endowment - Annuities - Claims.

UNIT V

General insurance - Fire Motor, Marine, Health, Miscellaneous - Group Insurance Schemes- Rural Insurance - Insurance for weaker section of society.

LESSON PLAN – UCM 14202 – BANKING AND INSURANCE SERVICES S.NO DATE DAY ORDER PARTICULARS

1 3/12/2014 I - UNIT -I Overview of Syllabus

2 4/12/2014 II Banking Meaning & Definition, Characteristics

3 5/12/2014 III Significance of Banking

4 9/12/2014 V Classification of Banking

5 10/12/2014

I Classification of Banking

6 11/12/2014

II Classification of Banking

7 12/12/2014

III Classification of Banking

8 16/12/2014

V Banker- Characteristics

9 17/12/2014

I Banker and Customer Relationship

10 18/12/2014

II KYC- Assignment

11 19/12/2014

III Banking System in India

12 23/12/2014

V Banking System in India

13 24/12/2014

I Banking System in India

14 26/12/2014

Revision of Unit – I

15 29/12/2014

II UNIT- II Commercial Banks an Overview

16 30/12/2014

III Features of Commercial Banks

17 2/1/2015 V Functions of Commercial Banks

18 5/1/2015 I Functions of Commercial Banks

19 6/1/2015 II Functions of Commercial Banks

20 7/1/2015 III Loans and Advances

21 9/1/2015 V Loans and Advances

22 12/1/2015 I RBI - Overview

23 13/1/2015 II RBI Objectives

24 19/01/2014

III RBI Administration

25 21/01/2015

V Functions of Reserve Bank of India

26 22/1/2015 I Functions of Reserve Bank of India

27 23/01/2015

II Functions of Reserve Bank of india

28 27/01/2015

III Revision of Unit – II

29 29/01/2015

V UNIT- III Negotiable Instrument Act 1881- Overview

30 30/1/2015 I Promisory Note - Meaning and Characteristics

31 2/2/2015 II Bill of Exchange - Nature, Format, Functions

32 3/2/2015 III Cheque - Nature, Types

33 5/2/2015 V Holder and Holder in due Coursr

34 6/2/2015 I Negotiation and Assignment

35 9/2/2015 II Crossing of Cheques and its kinds

36 10/2/2015 III Endorsement – types

37 12/1/2015 V Payment and collection of Cheques

38 13/2/2015 I Material Alteration

39 16/2/2015 II Bouncing and Dis honour of a Cheque.

40 17/02/2015

III Revision of Unit- III

41 19/02/201

5 V UNIT IV Insurance Services - an Overview

42 20/2/2015 I Features and Nature of Insurance

43 23/02/2015

II Functions of Insurance

44 24/2/2015 III Insurance in Banking Companies in India

45 26/2/2015 V Emerging Scenario in Insurance

46 27/2/2015 I Life Insurance Products- Brief

47 2/3/2015 II Team Insurance

48 3/3/2015 III Whole Life Insurance

49 5/3/2015 V Endowment

50 6/3/2015 I Annuties

51 9/3/2015 II Claims and Revision of Unit – IV

52 10/3/2015 III UNIT V General Insurance - Features and Benefits

53 12/3/2015 V Fire, Marine Insurance

54 13/3/2015 I Health and Miscellaneous, Group Insurance

55 16/3/2015 II Rural Insurance- Features, Benefits

56 17/3/2015 III Insurance for Weaker Sections of Society - Revision of Unit – V

Part - 3 I Year – Second Semester – Skill Based L T P Total LTP

C

UCM14203 PRINCIPLES OF MARKETING 2 2 0 4 2

Maximum: 100 marks (Internal: 50 marks; External: 50)

OBJECTIVES

1. To introduce the key elements in developing a marketing strategy and planning a marketing program. 2. To enhance problem-solving skills in marketing by offering a set of analytical tools (i.e., frameworks, concepts, models, and techniques).

UNIT I

Marketing –meaning – definition - importance - Approaches to Marketing - Study Approaches and Functional Approaches - Marketing Process - Functions of Marketing

UNIT II

Marketing Planning - Nature, Process and Contents of Marketing Plan - The changing marketing environment - Analyzing needs and trends in Macro Environment, Economic Environment, Technical Environment, Political Environment and Socio-cultural Environment

UNIT III

Sales Forecasting - Methods - Market Research – importance - Scope, Obstacles in acceptance.

UNIT IV

Market segmentation - Bases for market segmentation of consumer goods, industrial goods and services - Market Targeting and positioning strategies.

UNIT V

Market Evaluation and Controls - Types, process, obstacles to marketing control - Marketing Audit - Marketing Ethics

LESSON PLAN –UCM14203-PRINCIPLES OF MARKETING

S.NO DATE DAY ORDER PARTICULARS 1 08-12-2014 IV Unit – I-Meaning-Definition of Marketing 2 10-12-2014 I Concept of Marketing 3 11-12-2014 II Difference between Marketing and Selling 4 12-12-2014 III Importance of Marketing 5 15-12-2014 IV Classification of Markets 6 17-12-2014 I Various functions of Marketing 7 18-12-2014 II Approaches of Marketing 8 19-12-2014 III Revision of Unit - I 9 24-12-2014 I Unit – II-Market Planning- Introduction

10 29-12-2014 II Nature and process of Market Planning 11 30-12-2014 III Marketing Environment 12 31-12-2014 IV Various factors affecting Market Environment 13 05-01-2015 I Macro and Micro Environment 14 06-01-2014 II Changing Marketing Environment 15 07-01-2014 III Economic Environment 16 08-01-2015 IV Technical Environment 17 12-01-2015 I Political Environment 18 13-01-2014 II Socio Cultural Environment 19 19-01-2014 III Impact of Environment factors on Marketing function 20 20-01-2014 IV Revision of Unit - II 21 22-01-2014 I Revision of Unit - I and Unit - II 22 23-01-2015 II Unit – III - Sales Forecasting Introduction 23 27-01-2015 III Different steps in Sales Forecasting 24 28-01-2015 IV Methods of Sales Forecasting 25 30-01-2015 I Market Research Meaning 26 02-02-2015 II Types of Market Research and Techniques 27 03-02-2015 III Importance of Market Research 28 04-02-2015 IV Importance and need of Market Research 29 06-02-2015 I Unit –IV- Market Segmentation 30 09-02-2015 II Factors influencing Market Segmentation 31 10-02-2015 III Consumer Goods and Industrial Goods 32 11-02-2015 IV Market Targeting Meaning 33 13-02-2015 I Market Positioning 34 16-02-2015 II Importance of Market Positioning 35 17-02-2015 I Market Positioning Strategies 36 18-0202015 IV Importance of Market Positioning Strategies 37 20-02-2015 I Revision of Unit – III and Unit – IV 38 23-02-1900 II Unit – V – Market Evaluation 39 24-02-1900 III Market Evaluation Techniques 40 02-03-1900 II Importance of Market Evaluation 41 03-03-1900 III Market Control Variables

42 04-03-1900 IV Market Evaluation Process 43 06-03-1900 I Marketing Audit 44 09-03-1900 II Steps in Market Audit 45 10-03-1900 III Importance of Market Audit 46 11-03-1900 IV Marketing Ethics 47 13-03-1900 I Importance of Market Ethics 48 16-03-1900 II Revision of Unit – V 49 17-03-1900 III Revision – Full – Portions