Professional Documents
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THIRUVALLUVAR UNIVERSITY
B.COM. (FINANCE AND ACCOUNTS)
DEGREE COURSE
UNDER CBCS
(with effect from 2009-2010)
I I I II I
IV I Year II Semester I II III III III Language English Core Core Allied I Paper Paper Paper Paper Paper I I III IV II
Financial Accounting I Business Communication (to choose 1 out of 4) 1. Business Mathematics 2. Time Management 3. Elements of Insurance 4. Retail Business Management Environmental Studies
3 3 4 4 5
2 6 6 5 5 6
2 3 3 4 4 5
3 3 3 3 3 3
IV II Year III Semester III III III III Core Core Core Core Paper V Paper VI Paper VII Paper VIII
Financial Accounting II Business Law (to choose 1 out of 4) 1. Business Statistics 2. Entrepreneurial Development 3. Tourism Management 4. Hospital Management Value Education Corporate Accounting I Working Capital Management Company Law Modern Banking
2 5 5 5 5
2 4 4 3 3
2 3 3 3 3
III IV
Allied II Skill Based Subject I NonMajor Elective I Core Core Core Core Allied II Skill Based Subject II NonMajor Elective II Core Core Core Core Elective I
5 3 2
II Year IV Semester
IX X XI XII IV II
Corporate Accounting II Business Management Banking Law and Practice Marketing Management Indian Economy Investment Management General Commercial Knowledge
5 5 5 5 5 3 2
4 4 3 3 5 3 2
3 3 3 3 3 3 3
Paper II
Accounting for Managers Financial Management Cost Accounting I Practical Auditing (to choose 1 out of 4) 1. Income Tax Law 2. Organizational Behavior 3. Industrial Law 4. Office Management Merchant Banking
6 5 6 5 5
4 4 4 4 5
3 3 3 3 3
IV
Paper III
III
Elective III
Paper III
IV V
Paper IV
Business Policies Business Financial Services Cost Accounting II (to choose 1 out of 4) 1. Income Tax Practice 2. Services Marketing 3. Public Enterprises in India 4. Computer Applications (Theory) (to choose 1 out of 4) 1. Industrial Organization 2. Secretarial Practice 3. Human Resource Management 4. Business Ethics Indirect Taxes
6 5 6 5
4 4 4 5
3 3 3 3
3 180
3 1 140
THIRUVALLUVAR UNIVERSITY
B.COM. (FINANCE AND ACCOUNTS)
SYLLABUS
UNDER CBCS
(with effect from 2009-2010) I SEMESTER PAPER I FINANCIAL ACCOUNTING I UNIT-I: Need, concepts and conventions - Accounting Equation - Rectification of errors - Bank Reconciliation Statement - Self balancing ledgers. UNIT-II: Depreciation, Reserves and Provisions - Depreciation, Depletion and Amortization - Objectives of providing depreciation - causes of depreciation methods of recording depreciation - straight line method - Diminishing Balance Method - Changes in method of depreciation - Annuity method Sinking Fund Method - Insurance Policy Method - Machine Hour Rate Method - Depletion Method - Revaluation Method. UNIT-III: Account current - Average Due Date - Insurance claim - Abnormal items Loss of property and stock - Average clause - Loss of Profit. UNIT-IV: Final Accounts - Introduction - Manufacturing Account -Trading Account Distinction between Capital and Revenue expenditure - Profit and Loss Account - Balance Sheet - Various adjustments - Classification of Assets and Liabilities - Adjustments. UNIT-V: Single Entry - Objectives - Definition - Salient features - Limitations of Single Entry - Ascertainment of Profit - Statement of Affairs Method - Conversion Method - Difference between Statement and Affairs and Balance Sheet.
3
UNIT-II Human Resources Environment of Retiling - Recruiting and Selecting Retail Personnel, Compensating Retail Personnel, Supervision of Retail Personnel. UNIT-III Financial Dimensions of Operations Management - Profit Planning - Asset Management - Preliminary Budget Decisions and ongoing Budgeting process. UNIT-IV Operational Dimensions - Store Security - Insurance - Credit Management Computerization - Outsourcing - Risk Management. UNIT-V Ethics in Retail Management - Ethical Values - Social Responsibility, Ethical Values in relation to Customers, Community & General Public, Employees, Business Partners and Shareholders - Consumerism.
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WEBSITES AND e-LEARNING SOURCES: www.rkmissiondhe/.org/education.html/ www.clallam:;org/lifestyle/education.html/ www.sun.com/../edu/progrmws/star.html/ www.infoscouts.com www.secretofsuccess.com www.1millionpapers.com http://militarlyfinance.umuc.edu/education/edu-network.html/
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UNIT-II
Heads of Income - Salaries, Perquisites, Profit in Lieu of Salary and Deductions Income from House Property - Annual Value - Deductions.
UNIT-III
Profits and Gains of Business or Profession: Chargeability - Expressly Allowed and Disallowed Deductions - Depreciation - Conditions Governing Depreciation.
UNIT-IV
Capital Gains - Transfer - Cost of Acquisition - Exempted Capital Gain - Method of Computation - Income from Other Sources - General and Specific Incomes Deductions.
UNIT-V
Set Off of Losses and Carry Forward and Set Off of Losses - Clubbing of Incomes Income Tax Authorities - Powers and Duties - Procedure for Assessment - Kinds of Returns and Kinds of Assessment.
REFERENCE BOOKS:
1. Dr. H.C.Mehrotra - Income Tax Law and Practice 2. Gaur and Narang - Income Tax Law and Practice 3. Dr.Bagavathi Prasad - Income Tax Law and Practice 4. B.B.Lal - Direct Taxes 5. Singhani - Income Tax Law and Practice
57
UNIT-V Organizational culture, conflict and effectiveness: organizational culture concept - distinction between organizational culture and organizational
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Pallavan
Pathippagam
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UNIT-II
Salaries - Perversities, Allowances and Deductions - Computation of Taxable Salary Income - Income from House Property - Annual Value under different Circumstances - Deductions - Computation of Taxable Income from House Property.
UNIT-III
Profits and Gains of Business or Profession; Computation of Business Income and Professional Income Separately - Provisions Relating to Speculation Income Computation of Depreciation Allowances.
UNIT-IV
Capital Gains - Short Term - Long Term - Deductions and Exemption - Method of Computation of Income from other Sources.
UNIT-V
Aggregation of Income - Adjustment and Carry Forward of Losses - Assessment of Individuals and Firm - Computation of Tax Liability.
Reference Books:
1. Dr. H.C.Mehrotra - Income Tax Law and Practice 2. Gaur and Narang - Income Tax law and Practice 3. Dr.Bagavathi Prasad - Income Tax Law and Practice 4. B.B.Lal - Direct Taxes 5. Singhani - Income Tax Law and Practice
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2. Indirect Taxes, Dr.Sanjeev Kumar, Bharat Law house Pvt. Ltd. New Delhi
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