Duration of Exam: 3 hrs Max. Marks : 100

Transcription

1 Annex.47.E -B. Com-Corp - SDE Page 1 of 10 BHARATHIAR UNIVERSITY : COIMBATORE-46 SCHOOL OF DISTANCE EDUCATION (SDE) B.Com (Corporate Secretaryship) B.COM (CS) Scheme of Examinations Annexure No. 47 E SCAA Dated Duration of Exam: 3 hrs Max. Marks : 100 I Year MARKS 1. Language I Language II Financial Accounting Commercial law Business Management 100 II year 6. Company law and secretarial practice I Corporate accounting Managerial Economics Industrial law Business communication 100 III year 11. Company law and Secretarial practice II Cost and management accounting Banking Insurance Law and Practice Ttaxation Marketing Management Total

2 Annex.47.E -B. Com-Corp - SDE Page 2 of 10 B.Com (Corporate Secretaryship) B.COM (CS) - SDE Paper III : Financial Accounting Unit I Introduction Accounting principles, concepts and conventions Journals Ledgers-Subsidiary books Unit II Rectification of errors Bank reconciliation statement Trial balance Unit III Final account of sole traders and non trading concerns Unit IV Bill of exchange Account current and Average due date Unit V Consignment accounts Joint venture accounts Text Book 1. Advanced Account s Jain & Narang Paper IV : Commercial Law Unit I Sources of law Law of contract Kinds of contracts Essentials of a valid contract offer and acceptance consideration capacity to contract. Unit II Free consent coercion Undue influence Mis-representation and Fraud Mistake Unit III Legality of object Agreement declared void-legal formalities Unit IV Performance of contracts contingent contracts Quasi contracts remedies for breach of contract. Unit V Special contracts Indemnity and Guarantee Bailment and pledge Agency Text Book 1. Business laws - N.D. Kapoor Unit I Paper V : BUSINESS MANAGEMENT Management Meaning Difference between Management and Administration Management is an art / science Levels an Functions of Management Co-ordination. Unit II Planning Policies and Procedures Methods Decision Making.

3 Annex.47.E -B. Com-Corp - SDE Page 3 of 10 Unit III Organising Structure Principles Theories of Organisation Span of Management Centralisation and Decentralisation Line and Staff Functions Delegation Functional Organisation Formal and Informal Organisation. Unit IV Direction Communication Motivation Morale Leadership Internal and External Co-ordination Committees in Management. Unit IV Direction Communication Motivation Morale Leadership Internal and External Co-ordination Committees in Management. Control Steps Control Process Source Tools CTH PERT Social Responsibilities of Business. Unit V Records Management Filing and Indexing Filing systems and Methods Filing Equipments. BOOKS RECOMMENDED 1. Chatterjee An introduction to Management of Principles and Techniques. 2. Dr.Saxena Business Administration and Mnagement Paper VI : COMPANY LAW AND SECRETARIAL PRACTICE-I Unit I Company definition characteristics kinds of companies Doctrine of Lifting the veil- Promotion of a company- Company secretary appointment, legal position qualification duties and liabilities of a secretary. Unit II Memorandum of association- forms contents procedures for alterationsecretarial duties articles of association forms and contents- procedures for alterationthe Doctrine of Indoor management- distinguish between memorandum and articles. Unit III Prospectus contents statement in lieu of prospectus legal formalities secretarial duties with regard to prospectus. Unit IV Share Capital kinds of capital alteration production issue and allotment of shares- book building scheme- share certificate transfer and transmission of shares e- filing- secretarial duties. Unit V Borrowing powers methods of borrowing mortgages and charges registration of charges legal provisions - secretarial duties with regard to borrowing.

4 Annex.47.E -B. Com-Corp - SDE Page 4 of 10 Reference Books:- 1. N.D.Kapoor COMPANY LAW AND SECRETARIAL PRACTICE 2. P.P.S. Gogna Text book of Company Law 3. P.K. Ghosh - Text book of Company Secretarial Practice 4. Kuchaal M.C- Secretarial Practice Paper VII : CORPORATE ACCOUNTING UNIT- I Accounting for issue of shares (Including forfeiture and reissue) and debentures in a company - Redemption of preference shares and debenture. UNIT- II Profit prior to Incorporation - Company Final Accounts. UNIT- III Amalgamation, Absorption and Reconstruction Accounts. UNIT- IV Holding Companies. UNIT- V Valuation of shares in Companies - Valuation of Goodwill and Liquidators Final Statement of Account. TEXT BOOK Advanced Accountancy - R L Gupta & Radhaswamy Paper VIII : MANAGERIAL ECONOMICS UNIT-I Managerial Economics Meaning and Definition Nature and Scope Economic Theory Divisions Goals of a firm. UNIT-II Demand Analysis Meaning, Determinants of Demand Law of Demand, Elasticity of Demand Price, Income and Cross Demand Demand Estimation and Demand Forecasting Demand Distinctions. UNIT-III Production Function Meaning and Definition Elasticity of Substitution and Production Type of cost of Production Long run and Short run cost. UNIT-IV Markets Forms of Market Characteristics - Pricing Methods Objects of pricing policies Practices Government intervention in Market. UNIT-V Price Theory Perfect Competition, Monopoly, Monopolistic competition, Monopsony, Duopoly, Duopsony and Oligopoly.

5 Annex.47.E -B. Com-Corp - SDE Page 5 of 10 Books for Reference: 1. R.L.Varshney and K.L.Maheshwari----Managerial Economics----Sulthan Chand and Sons 2. Alak Gosh and Biswanath Gosh----Managerial Economics----Kalyani Publications 3. D.Gopalakrishna----Managerial Economics----Himalaya Publishing House S.Sankaran---- Managerial Economics----Margham Publications Paper IX : Industrial Law Unit 1 Factories Act 1948 provisions relating to health safety. Welfare Employment of child, young men adult workers women workers. Unit II Industrial Disputes Act 1947 Provision relating to strike lockout retrenchment. Layoff closure Machinery to solve dispute. Unit III Trade unions Act 1926 definitions registration - rights and privileges cancellations of registration political fund payment of wages Act 1926 permissible deductions time and mode of payment. Unit- IV Payment of Bonus Act 1965-meaning of gross profit- computation of available and allocable surplus eligibility for bonus minimum & maximum bonus exemption applicability of the act employees state insurance Act of 1948 definition itsmedical board purpose for which funds can be spent benefits. Unit V The minimum wage Act 1948 workmen s compensation Act 1923 employers liability & non-liability. Partial - permanent- total disablement accusation diseases. Book Recommended: N.D.Kapoor - Industrial Laws. Paper X : Business Communication Unit-I Communication -Types, Importance, Barriers. Business Communication - Structure and Layout of Business letters. Unit II Letters of enquiry, orders, complaints and adjustments, Trade enquiries and Reference. Unit III Banking Correspondence, Export-Import correspondence, Circular letters - application for situations.

6 Annex.47.E -B. Com-Corp - SDE Page 6 of 10 Unit -IV Secretarial correspondence -letters of allotment -reply letters for shareholders enquiries. Unit -V Drafting of Chairman's speech, agenda, minutes, reports. TEXT BOOKS 1. Business Correspondence -Rajendra Pal & Korlahalli. 2. Business Communication -Sharma. 3. Business Correspondence & Office Methods -Shukla. Paper XI : COMPANY LAW & SECRETARIAL PRACTICE II UNIT I Company Meeting kinds of meetings requisites of a valid meeting Agende minutes quorum proxy voting poll motion and resolution secretarial duties in connection with meetings. UNIT - I Directors appointment qualification removal casual vacancy powers, duties, liabilities managing director appointment rights and duties secretarial duties oligarchy in company management. UNIT III Books of Accounts and Registers inspections annual returns circulation and filing directors report chairman s speech appointment of auditors qualification of auditors auditors report removable of auditors secretarial duties. UNIT IV Dividend definition statutory provision power of board of directors regarding dividend interim dividend unclaimed dividend dividend warrant payment of interest out of capital secretarial duties in connection with dividend. UNIT V Winding up meaning modes of winding up petitions for winding up consequences of winding up appointment of official liquidator duties of secretary in respect of each winding up. Books Recommended : 1. N.d.Kapoor Company Law and Secretarial Practice 2. P.P.S.Gogna Text book of Company Law 3. P.K.Ghosh A text book of Company Secretarial Practice 4. Kuchall MC Secretarial Practice Paper XII : COST AND MANAGEMENT ACCOUNTING Unit I Meaning and nature of cost accounting various cost concepts and installation of cost. Components of cost: Material cost meaning of inventory methods of inventory control pricing of issues and receipts of materials accounting and control of normal and abnormal wastages spoilage and defectives.

7 Annex.47.E -B. Com-Corp - SDE Page 7 of 10 Labour cost meaning and control of labour cost treatment and control of labour turnover idle time leave with pay casual workers overtime apprenticeship and training cost labour cost control reports to the management. Direct expenses meaning and control. Overheads classification of overheads collection and allocation of overheads absorption and control of overheads. Unit II Methods of Costing Single or output costing operating costing job-contract. Process costing treatment of by products and joint products. Unit III Control and integrated accounts reconciliation of cost accounts with financial accounts. Budgets and budgetary control Preparation advantage various types of budgetary control reports to management. Unit IV Standard Costing and Various Analysis Meaning and advantages distinguishing standard costing from budgetary control tyoes of standards determination of standards variance analysis disposal and reporting of vcariances to management. Marginal Costing Meaning and uses of Marginal costing determination of income under marginal and absorption costing application of marginal costing contribution and decision making limitations of marginal costing cost volume profit relationship break even analysis profit planning and pricing meaning uses and construction of break even charts profit planning and price decisions. Unit V Management Accounting Meaning and nature of management accounting management accounting distinguished from financial and cost accounting scope and role of management accountant nature importance and techniques of financial management. Financial Statement Analysis Meaning nature preparation analysis and interpretation of financial statements effects of changes in the price level on the financial statements limitations of financial statements. Tools of Financial Statement Analysis Statements Ratio Analysis cash flow and fund their analysis meaning and nature steps involved in the preparation of these statements. BOOKS RECOMMENDED 1. N.K. Prasad, Principles & practice of cost accounting, Book Syndicate. 2. Bierman & Drebeng, Managerial Accounting, Macmillong. 3. I.M. Pandey, Managerial Accounting, Vikas Pub. House.

8 Annex.47.E -B. Com-Corp - SDE Page 8 of Advanced Cost Accounting, Jain and Narang, kalyani Pub. 5. Management Accounting and Financial Control, S.N. Maheswari, Sultan Chand. 6. Hobert N. Anthony, Management Accounting Text & Cases, Irwin Paper XIII : BANKING AND INSURANCE: LAW AND PRACTICE Unit I: Introduction to Banking Definition Function of commercial banks RBI and its control over commercial banks Recent developments in banking E-Banking. Unit II: Negotiable Instruments Definition Characteristics Cheque Bills of exchange Promissory note Letter of credit Crossing Types Significance Endorsement Types Significance Paying banker Collecting banker Duties Statutory protection. Unit III: Insurance meaning, nature significance Principles Nationalisation, VS Privatisation of insurance business Insurance Regulatory Development. Authority ACT RECENT developments in the insurance sector. Unit IV: Type of Insurance General Insurance Accident and Motor Insurance Nature, Disclosure, contribution claims and recovery. Unit V: Nature Risk analysis Planning Control & transfer of risk Administration of Company s Properties and provision of adequate security arrangements Deposit and credit Insurance Nature, terms and conditions, claims and recovery. BOOKS RECOMMENDED 1. M.N. Mishra Insurance principles and practice. 2. Indian Banking R. Parameswaran, S, Natarajan.

9 Annex.47.E -B. Com-Corp - SDE Page 9 of 10 Paper XIV : TAXATION ( INDIRECT TAX ) UNIT I TamilNadu general sales Tax Act Definition of Business, Dealers, Casual Trader,Goods,Sales, Declared goods, Turnover Procedure for Registration VAT (Value Added Tax) Meaning, Applicablity,Coverage of goods under VAT,-- Tax Payers Identification Number (TIN) Modes of charging sales tax Levy of purchase tax. UNIT II Central Sales Tax Act, - Definitions of Dealer, Registered dealer, Turnover, Business,- Inter State Sales- Determination of taxable Turnover- Registration of Dealer under the CST Act. UNIT III Central Excise Act, 1944 Levy and Collection Purpose of charging excise duty Excisable goods Concepts of manufacturer Exemption from Excise duty Valuation of Excisable goods Licensing provisions- CENVAT UNIT IV Customs Act, Definitions, -Types of duty Prohibition on importation and exportation of goods Dutiable Goods U/S 26, Power of grant exemption from duty U/S 25,Restrictions on custody and removed in imported goods U/S45-Duty Draw back. UNIT-V Wealth Tax Act Definitions Valuation of various Assets Computation of net wealth (Problems) Exempted wealth. Books Recommended: Tax Law Dinker pagare Indirect Tax Dr.v. Balachandran

10 Annex.47.E -B. Com-Corp - SDE Page 10 of 10 Paper XV : MARKETING MANAGEMENT Unit I Marketing Management Meaning Functions marketing organisation Principles of Organisation. Unit II Marketing and sales management Function of Marketing marketing risk Causes Handling the risk Prevention Reduction Shifting risks. Unit III Sales promotion Definition Purpose Importance Objective growth advantages Limitations kinds consumer promotion dealer promotion sales force promotion. Unit IV Advertising meaning evaluation function of advertising Importance Advantages of advertising to manufacturers, sales men, wholesalers and retailers kinds of advertising. Unit V Personal selling Objectives Importance Duties qualities knowledge of product and customers types of salesman features of personal selling. BOOK Marketing R.S.N. Pillai and Bhagavathi