You are on page 1of 34

B.

Com Finance - 2013-14 & Onwards -Colleges

Page 1 of 34

BHARATHIAR UNIVERSITY, COIMBATORE-641 046
B.Com –Finance
(For the students admitted from the academic year 2013-2014 onwards)

Dur. Hrs

CIA

Marks

Total

I
II
III
III
III
IV

Language-I
English-I
Core I-Financial Accounting - I
Core II-Marketing
Allied Paper-I- Business Economics
Environment Studies #
SEMESTER-II

6
6
6
5
5
2

3
3
3
3
3
2

25
25
25
25
25
-

75
75
75
75
75
50

100
100
100
100
100
50

4
4
4
4
4
2

I
II
III
III
III
IV

Language-II
English-II
Core-III- Financial Accounting - II
Core- IV- Business Communication
Allied Paper-II-Indian Economy
Value Education -Human Rights#
SEMESTER-III

6
6
6
5
5
2

3
3
3
3
3
2

25
25
25
25
25
-

75
75
75
75
75
50

100
100
100
100
100
50

4
4
4
4
4
2

III
III
III
III
III

Core-V -Corporate Accounting
Core-VI- Investment Management
Core-VII- Commercial Law
Core- VIII- Computer Applications Practical -I
Allied-Paper-III- Business Mathematics
Skill based Subject 1 : Business Organisation and
Office Management
Tamil @ / Advanced Tamil # (or) Non-Major
Elective – I : Yoga for Human Excellence # /
Women’s Rights#

7
3
5
3
6

3
3
3
3
3

25
20
25
25

75
55
75
75

100
75
100
100

4
3
4
4

4

3

20

55

75

3

2

2

50

2

Study Components

Course Title

Exam
Credits

Part

Hrs Per Week

SCHEMEOFEXAMINATION–CBCSPATTERN

SEMESTER-I

IV
IV

50

III
III
III
III
III
III
IV
III
III
III
III
III
IV
V

Tamil @ / Advanced Tamil # (or)
Non-major elective -II : General Awareness #
SEMESTER –V
Core XIII - Cost Accounting
Core-XIV - Income Tax
Core-XV- Financial Management
Core-XVI - Banking Theory law & Practices
Core-XVII - Principles of Auditing
Elective-1
Skilled Based Subject-3 Fundamentals of IT
SEMESTER –VI
Core-XVIII - Management Accounting
Core-XIX – Business Environment
Core-XX – Working Capital Management
Elective -II
Elective -III
Skilled Based Subject-4 E-Commerce
Extension activities @
Total

Credits

IV

Total

IV

Marks

III
III
III
III
III

SEMESTER –IV
Core-IX - Higher Corporate Accounting
Core-X - Business Management
Core- XI -- Computer Applications Practical -II
Core –XII - Company Law
Allied : IV- Business Statistics
Skill based Subject -2
Entrepreneurial Development

CIA

Part

Study component Course Title

Dur. Hrs

Page 2 of 34

Hrs Per Week

B.Com Finance - 2013-14 & Onwards -Colleges

5
5
4
4
5

3
3
3
3
3

25
25
40
25
25

75
75
60
75
75

100
100
100
100
100

4
4
4
4
4

5

3

20

55

75

3

2

2

50

2

6
5
4
3
4
5
3

3
3
3
3
3
3
3

25
25
25
20
20
25
20

75
75
75
55
75
75
55

100
100
100
75
100
100
75

4
4
4
3
4
4
3

6
5
5
6
5
3

3
3
3
3
3
3

25
25
25
25
25
20

75
75
75
75
75
55

100
100
100
100
100
75

4
4
4
4
4
3

-

50

-

50
3500

2
140

Exam

50

$ Includes 25% / 40% continuous internal assessment marks for theory and practical papers
respectively.
@ No University Examinations. Only Continuous Internal Assessment (CIA)
# No Continuous Internal Assessment (CIA). Only University Examinations.

B.Com Finance - 2013-14 & Onwards -Colleges

Page 3 of 34

List of Elective papers (Colleges can choose any one of the paper electives)
Elective-I

Elective-II

Elective-III

A

Insurance

B

Brand Management

C

Indirect Taxes

A

Financial Services

B

Organizational Behaviour

C

Industrial law

A

Indian Capital Market and Financial System

B

Business Finance

C

Project Work

Sinking Fund Method & Annuity Method.Straight Line Method .Jaffarulla. Causes.Written Down Value Method. UNIT V Single Entry .Preparation of Cash Book. 4.Financial Accounting . 5. Ledger.Meaning.Double Entry Book Keeping .Kalyani Publishers.Classification of errors . P.Gupta & V. Advanced Accounting .I UNIT I Meaning and scope of Accounting.New Delhi. Jain & Narang. Preparation of Trial Balance . Differences between Single Entry and Double Entry System . 2.B.L. Income & Expenditure Account and Balance Sheet of Non Trading Organizations . 3.S. Financial Accounting .S Chand New Delhi. Pearson Education India 6.Meaning. Basic Accounting Concepts and Conventions Objectives of Accounting . UNIT IV Depreciation .2013-14 & Onwards -Colleges Page 4 of 34 I SEMESTER FINANCIAL ACCOUNTING .C.Statement of Affairs Method . Features. BOOKS FOR REFERENCE 1. . Tulsian . S. R.Rectification of errors. Financial Accounting .Adjustments Receipts and Payments Account. Types .Parthasarathy and A. T.Conversion Method .Gupta. Shukla & Grewal.Journal.Com Finance . -Advanced Accounting . Defects.Kalyani Publishers -New Delhi.Margham Publications Chennai. UNIT III Bank Reconciliation Statement – Errors .Sultan Chand & Sons.Murthy.K. UNIT II Preparation of Final Accounts of a Sole Trading Concern . Reddy & A. New Delhi. Financial Accounting .Insurance Policy Method.

Marketing Management by Still and Cundiff 5. Marketing by William J Stanton.Definition .Introduction to Stages of New Product Development .Green Marketing BOOKS FOR REFERENCE 1.Determinants of Demand . K. Consumerism.Classification of Markets.Basics of Advertising. Sales promotion and Personal selling. Functions of Marketing Role and Importance of Marketing .B. UNIT V Recent Trends in Marketing: A Basic understanding of E .quants . UNIT II Market Segmentation .Returns to Scale . MIS and Marketing Regulations.Product Mix .Hill Ryerson.Price .Indifference Curve Analysis . UNIT III Product .Channel Members – Promotion activities Communication Mix . Nirmala Prasad and Sherlaker BUSINESS ECONOMICS UNIT I Business Economics – Meaning .Meaning . Marketing Management by Rajan Saxena.Consumer's Equilibrium .Concept .Bases.Marketing.Production Function – Iso .Buying motives.Benefits .Types .. Limited 3. Market Research.Elasticity of Demand .Consumer buying decision process .Economic Concepts Applied in Business Economics .Measurement Demand Forecasting . Principles of Marketing by Philip Kotler 4.Cost-Output Relationship . Tata McGraw Hills 2. Introduction to Consumer Behavior Need for study . Marketing Management by Dr.Methods of Demand Forecasting UNIT III Cost Concepts .Law of Variable Proportions .Marketing mix. UNIT IV Channels of Distribution (Levels) .Pricing Policies and Methods.Com Finance . McGraw.Demand Distinctions .Producer's Equilibrium .Micro and Macro Economics .Types Introduction to PLC .Scope of Business Economics .2013-14 & Onwards -Colleges Page 5 of 34 MARKETING UNIT I Introduction to Marketing -Meaning and definition.Role and Responsibilities of a Business Economist UNIT II Law of Demand .

Hire Purchase trading account. Tulsian.Kalyani Publishers . Margham Publications.R. Reddy & A. UNIT II Departmental Accounts. S.Chennai.L.Gradual realization of assets and piecemeal distribution (Proportionate Capital method only) BOOKS FOR REFERENCE 1.Market Structure .K.M Sundharam & E.Monopoly .S.Dependent branches .C.Methods of Calculating National Income – Difficulties in Estimation of National Income – National Income and Economic Welfare. 5.B.Default and repossession .Jaffarulla.Margham Publications .Basis for allocation of expenses – Inter departmental transfer at cost or selling price UNIT III Hire Purchase and installment . New Delhi Business Economics : Dr. R.Parthasarathy and A.Kalyani Publishers .N. Reddy and H. 4. Appanniah.New Delhi.Oligopoly: Cartels.Com Finance .Definition .Insolvency of all partners .New Delhi.Sundharam.2013-14 & Onwards -Colleges Page 6 of 34 UNIT IV Market – Meaning . BOOKS FOR REFERENCE Business Economics : H. Shukls & Grewal .Stock and debtors system .S Chand . Sultan Chand & Co.. 3. Sultan Chand & Co.N. New Delhi Principles of Business Economics : P. Chennai Business Economics : K.. Sultan Chand & Co. Advanced Accounting .L. Financial Accounting S. Ahuja.Gupta & V.New Delhi.Sultan Chand & Sons ..Installment Purchase System. Financial Accounting .Advanced Accountign . Price Leadership and Price Rigidity – Pricing under Perfect and Imperfect Competition – Price Discrimination under Monopoly UNIT V National Income . T. P. UNIT IV Admission of a partner .Perfect Competition – Features – Imperfect Competition – Features .Retirement of a partner.Independent branch (foreign branches excluded).Insolvency of a partner (Application of Indian Partnership Act 1932) . UNIT V Dissolution of a partnership . Financial Accounting .Concepts of National Income – Uses .Gupta. .New Delhi.P. Financial Accountign . Sankaran.Murthy. Jain & Narang.II UNIT I Branch Accounts . 2.Monopolistic Competition . New Delhi II SEMESTER FINANCIAL ACCOUNTING .

Advanced Business Communication . UNIT II Kinds of Business Letters: Interview – Appointment – Acknowledgement – Promotion – Enquiries – Replies – Orders – Sales – Circular – Complaints. Doing Business on the Internet . Minutes of Meeting – Memorandum – Office Order – Circular – Notes.Ohio. Directors. Rajendra Pal & J. 4. Mary Ellen Guffey.B. UNIT V Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet – Websites and their use in Business. 3. BOOKS FOR REFERENCE 1. Business Communication Today .Com Finance .New Delhi. Essentials of Business Communication .Sultan Chand & Sons .Peason Education Private Ltd New Delhi. . Business Communication – Process and Product -International Thomson Publishing . Communication for Business . 5.Pearson Publications . Korlahalli. Thill. 6.Bangalore. UNIT III Bank Correspondence – Insurance Correspondence – Agency Correspondence – Correspondence with Shareholders.2013-14 & Onwards -Colleges Page 7 of 34 BUSINESS COMMUNICATION UNIT I Definition – Methods – Types – Principles of effective Communication – Barriers to Communication – Business Letter – Layout. Rasbery. Bovee.London.S.New Delhi. . UNIT IV Reports Writing – Agenda. Shirley Taylor. Penrose. Myers. Simon Collin.Kogan Page Ltd. Schatzman. 2.

Various Kinds .xiv-Part -IV Indian Industries 37th Chapter pp 643. and EXIM policy UNIT . fiscal policy in the liberated era.Profits Prior to Incorporation.IV Public Finance: Fiscal policy .Shankaran 3." III SEMESTER CORPORATE ACCOUNTING UNIT I Issue of Shares and Debentures . UNIT .Misra and V.V Information technology Industry.Puri. Indian Economy .M. Indian Economy .II Industry .Forfeiture . P.2008 58th Editions By Rudder Datt and KPM.K. Role of small scale industries in economic development. Indian Economy . land reforms. . BOOKS FOR REFERENCE 1. Economy . green revolution. New economic policy 1991.Com Finance .S.S. direction. Indian Economy .I Agriculture . UNIT .Re issue .Dingra 2.Knowledge Economy .Ruddar Datt and K. Indian Economy . 6.Contribution to economic development.Industrial development under the planning regime.N.Agarwal Indian 5.K.I.P. UNIT II Redemption of Preference Shares and Debentures .Sundharam 4.III Foreign Trade: Composition.Underwritting of Shares and Debentures. agriculture productivity.Growth and present state of IT industry in India .Its Development Experience .Future prospects of IT industry.2013-14 & Onwards -Colleges Page 8 of 34 INDIAN ECONOMY UNIT .Components.655.Food subsidy and public distribution system. Role of public sector and restructuring the public sector.C.Problem of Development and Planning .Purchase of business . Sundram 7. sources of farm credit.B. UNIT .A. .Role of industries in economic development.

S. R.B. T. BOOKS FOR REFERENCE 1. 2. Investment Management . UNIT – II Capital Market – New issue Market and stock exchange in India – B.V. Government Securities – Mutual Funds – Real Estate – Gold – Silver – Provident fund – Unit Trust – National Savings Scheme – LIC. Investment Management .L.Com Finance .Khan and Jain 3.Company balance sheet .Chennai. UNIT IV Valuation of Shares and Goodwill UNIT V Alteration of Share Capital and Internal Reconstruction and Reduction of Capital. Grewal and Gupta Advanced Accounts.V. Margham Publication. Investment Management . Murthy Corporate Acconting. Jain and N. Gupta and M.Gangadha Ramesh Babu . Sultan Chand.Preeti Singh 4. Scope – SEBI Guidelines to Portfolio Management – Port folio Investment Process – Elements of Portfolio Management – Portfolio Revision – Needs and Problems. Radhaswamy Advanced Accounts New Delhi.S. Bonds. Reddy A.L.Chand New Delhi.P. BOOKS FOR REFERENCE 1.K. UNIT – III Fundamental and Technical Analysis – Security evaluation – Economic Analysis – Industry Analysis – Company Analysis – Technical Analysis – Portfolio Analysis. 4. Narang Advanced Accounting Kalyani Publication. Investment Management . Meaning and scope of Investment – Importance of Investment – Factors influencing Investment – Investment media – Features of investment Programme – Investment Process – Development of Financial system in India. Investment Management . S. Note: The question paper shall cover 100% Theory. Preference shares. UNIT – IV Investment Alternatives – Investment in Equity Shares. Shukla.E – OTCEI – Kinds of Trading activity – Listing of Securities – SEBI and its Role and guidelines. UNIT – V Portfolio Management – Nature.Computation of Managerial Remuneration.S.Francis Cherunlillum 2.2013-14 & Onwards -Colleges Page 9 of 34 UNIT III Preparation of company final accounts .E – N. S. INVESTMENT MANAGEMENT UNIT – I Nature.Balla 5. 3.

S. Arun Kumar Sen. Emp-name.Chand.” Commercial Law”. Type a document and perform the following: i. Change a paragraph into two column cash book. Prepare a mail merge for an interview call letter. Change a paragraph using bullets (or) numbering format. . designation. 3. Mitra.Offer – Legal Rules relating to Offer – Acceptance – Essentials of Valid Acceptance – Revocation of Offer and Acceptance. Create a table with the following field name: EMP-no. 3.B. 4. Calcutta SEMESTER .Law of Carriage of Goods BOOKS FOR REFERENCE 1. UNIT – II Consideration – Essentials of Valid Consideration – Capacity to Contract – Law relating to Minor. The world press pvt Ltd. ii. Create a resume wizard.Remedies for Breach of Contract.2013-14 & Onwards -Colleges Page 10 of 34 COMMERCIAL LAW UNIT – I Law – Meaning – Law of Contract – Essential Elements of Valid Contract – Types of Contracts . Calcutta 4. Create the front page of a News Paper..”Commercial Law”. New Delhi 2005. Arun Kumar Sen.III COMPUTER APPLICATIONS PRACTICAL–I MS-Office &Tally MS Word 1. department.Bailment and Pledge.N. New Delhi 2005 2. Design a cheque book of a bank. UNIT – IV Contract of Indemnity and Guarantee – Rights of Indemnity Holder – Rights and Liabilities of Surety. The World Press Pvt Ltd. N.Com Finance . Find any word and replace it with another word in document.D. UNIT – III Performance of Contract – Modes of Performance – Quasi-Contract – Discharge of Contract –Modes of Discharge . Pillai & Bagavathi. experience. 6. Unsound Mind – Persons Disqualified by Law. Jitendra Kumar. “Business Law”. 2. 5. Kapoor. UNIT – V Sale of Goods Act – Sale and Agreement to Sell – Conditions and Warranties . 7. Prepare a class time table using a table menu. Sultan Chand & Sons. iii. “Business Law” S. R.

course. average and save it. mark3.Trichy-21 2. Note: Theory questions shall be restricted to Section A of the Question Paper BOOKS FOR REFERENCE 1.Rajan-A Text book Business MathematicsHimalaya Publishing House.K. UNIT – II Matrix: Basic Concepts – Addition and Multiplication of Matrices – Inverse of a Matrix –Rank of Matrix .Newdelhi 4. Design a chart projecting the cash estimate of a concern in the forth coming years. V. total. UNIT – IV Elementary Integral Calculus – Determining Indefinite and Definite Integrals of simple Functions – Integration by Parts.C and Kapoor. Create a show projecting the activities of your department during the academic year. UNIT – III Variables.Ranganath.” Business Mathematics”. Navanitham. mark2.S. P.Sultan chand Co& Ltd.B. . D. 2. G.Sampamgiram and Y. Specify the Result also (Field names: S.Solution of Simultaneous Linear Equations – Input-Output Analysis.NO. average and result).Present Value – Discounting of Bills – True Discount – Banker’s Gain. Sanchetti. 3.”Introduction to Business Mathematics”. 3. Sultan chand Co& ltd.Com Finance .2013-14 & Onwards -Colleges Page 11 of 34 MS Excel 1. Sundaresan and Jayaseelan. C. Create a Pivot table showing the performance of the salesmen’s.A. Design slide for a product of your choice. includes the picture of the product and Demonstration and working (minimum three slides) 2. MS PowerPoint 1. BUSINESS MATHEMATICS UNIT – I Set Theory – Arithmetic and Geometric Series – Simple and Compound Interest – Effective rate of Interest –Sinking Fund – Annuity .Newdelhi 3.K. UNIT – V Linear Programming Problem – Formation – Solution by Graphical Method Solution by Simple Method. mark1. Develop the Students Mark List worksheet and calculate total. Constants and Functions – Limits of Algebraic Functions – Simple Differentiation of Algebraic Functions – Meaning of Derivations – Evaluation of First and Second Order Derivatives – Maxima and Minima – Application to Business Problems. Name of the student. Prepare an organization chart for a company.” Business Mathematics & Statistics” Jai Publishers.

significance essentials of a good filing system-E-Filing – Data Processing System – EDP –Uses and Limitations.2013-14 & Onwards -Colleges Page 12 of 34 BUSINESS ORGANISATION AND OFFICE MANAGEMENT UNIT I Nature and Scope of Business .P & Chopra .Business Organisation and Management – Dhanpat Rai &Sons 5.Office records – Meaning.B. Singh.Chand & Company Ltd. Types . UNIT II Office – Functions and Significance – Location of Business – Factors influencing location . UNIT V Office Communication – Meaning – Importance.Size of Firms .B.K.Localization of industries. R.Internal and External Communication.Com Finance . Saksena – Business Administration and Management – Sahitya Bhavan 4. Y. BOOKS FOR REFERENCE 1. UNIT III Office Layout and Office Accommodation – Advantages and disadvantages – planning the office space – open & private offices.Bhushan – Business Organisation and Management – Sultan Chand & Sons 2.Office Machines and Equipments UNIT IV Filing and Indexing. Joint Stock Company and Co-operative Society – Public Enterprises. 3..Business Organisation and Management – S.K. Shukla .Forms of Business Organisation –Sole Trader Partnership Firm.Chopra – Office Management – Himalaya Publishing House .

. Contingent Liability.. Revaluation of Assets.Treatment on Interest on Doubtful Debts UNIT IV Insurance Company accounts (New Format) – Accounts of Life Insurance – Valuation Balance Sheet – General Insurance – Fire and Marine only – Revenue Account and Balance Sheet UNIT V Holding Company Accounts – Preparation of Consolidated Balance Sheet with treatment of Mutual Owings.2013-14 & Onwards -Colleges Page 13 of 34 IV SEMESTER HIGHER CORPORATE ACCOUNITNG UNIT I Accounting for Merger – Absorptio UNIT II Reconstruction of Companies – Internal and External Reconstruction (Excluding preparation of schemes) UNIT III Banking Company Accounts – Preparation of Profit and Loss Account and Balance Sheet (New format only) . Sultan Chand & Co.. Margham Publications.P.L.C.S.B.. Chennai : Shukla M.L. Unrealized Profit. & Grewal T. Narang .N. Chand & Co.Treatment on Rebate on Bills Discounted . Maheshwari Corporate Accounts: : Gupta R. 13th Revised Edition Theory Method and Applications Advanced Accountancy : S.Com Finance . New Delhi : S. S. & Gupta S. Bonus issue and payment of dividend (Excluding Inter Company Holdings) NOTE: Theory: 20 % Problem: 80 % BOOKS FOR REFERENCE Corporate Accounting Advanced Accountancy Corporate Accounting : Reddy & Murthy. Jain and K.L. & Radhaswamy M. New Delhi.

Reddy.Process of Control – Techniques of Control – Communication – Types and Channels of Communication – Barriers to Communication BOOKS FOR REFERENCE Business Management . Tata Mc Graw Hill Publishing Company Ltd.Need and Significance of Control .Meaning and Definition – Nature – Objectives – Advantages and Disadvantages – Process – Types .Importance –Elements of Organisation Process .B.Com Finance . Ramasamy.Types . Y and Z Theories Leadership – Types – Qualities of a Good Leader UNIT V Control – Meaning and Definition . New Delhi Business Management .Dinakar Pagare Sultan Chand and Sons. New Delhi Principles of Management .T.C.Delegation and Decentralization .Span of Control .Meaning and Definition – Nature and Scope .Dr.Departmentation UNIT IV Staffing – Meaning and Definition – Functions – Recruitment .Decision Making – Traditional and Modern Techniques – Steps involved in Decision Making UNIT III Organisation – Meaning and Definition – Principles . Himalaya Publishing House. New Delhi Principles of Management .Maslow’s Theory of Motivation – X.Importance –Functions of Management – Management as an Art.B.P.Sources of Recruitment – Motivation – Importance of Motivation . C. New Delhi . Sultan Chand and Sons..2013-14 & Onwards -Colleges Page 14 of 34 BUSINESS MANAGEMENT UNIT I Management .Tripathi and P.N. Science and Profession – Scientific Management – Fayol’s Principles of Management – Management By Objectives (MBO) – Management By Exception (MBE) UNIT II Planning . Gupta.

Accounting and Inventory Information’s 9.IV COMPUTER APPLICATIONS PRACTICAL–II MS-Office & Tally MS Access 1. Creating and Displaying Ledger 3.2013-14 & Onwards -Colleges SEMESTER . Bill wise Statements. Students Mark Details Perform the following : a). Final Accounts 8. Create a Student database with the following Tables : i). Inventory Information – Godown Creation and alteration 7. Inventory Information – Stock Summary 6. Create a query to the students passed in all subjects. c). 10. Company Creation and Alteration 2. Voucher Creation 4. Create a form and report Tally 1. Relate the Tables b). Students Personal Details ii). Voucher Alteration and Deletion 5.B.Com Finance .Balance sheet ----------------------------- Page 15 of 34 .

Median.Company secretary – appointment .Com Finance . Quartile Deviation and Standard Deviation – Pearson’s and Bowley’s Measures of Skewness UNIT III Simple Correlation – Pearson’s coefficient of Correlation – Interpretation of coefficient of Correlation – Concept of Regression Analysis – Coefficient of Concurrent Deviation .P.book building scheme.2013-14 & Onwards -Colleges Page 16 of 34 COMPANY LAW UNIT – I Company – definition – characteristics – kinds of companies – Doctrine of Lifting the veil. Geometric Mean. P.share certificate – transfer and transmission of shares –E-filing. N.Secretarial Practice BUSINESS STATISTICS UNIT I Meaning and Scope of Statistics – Characteristics and Limitations – Presentation of Data by Diagrammatic and Graphical Methods -Measures of Central Tendency – Mean.Promotion of a company. Ghosh . Gogna – Text book of Company Law 3.Text book of Company Secretarial Practice 4.B. Mode. UNIT – V Borrowing powers – methods of borrowing – mortgages and charges – registration. UNIT – IV Share Capital – kinds of capital – alteration– issue and allotment of shares.distinguish between memorandum and articles.Kapoor – Company Law And Secretarial Practice 2.forms – contents – articles of association – forms and contents. Harmonic Mean UNIT II Measures of Dispersion and Skewness – Range. BOOKS FOR REFERENCE 1.procedures for alteration .D. UNIT – II Memorandum of association.K.S. P. legal position – Qualification – duties and liabilities of a secretary.C. UNIT – III Prospectus – contents – statement in lieu of prospectus – legal formalities. Kuchaal M.the Doctrine of Indoor management.

Networking.Marketing.IRDBI UNIT III Project Management: Business idea generation techniques . Technology & Legal Formalities Preparation of Project Report .Feasibility study . PAASCHE’S Method.Identification of Business opportUNITies .ICICI . (Excluding Tests of Adequacy of Index Number Formulae) UNIT V Analysis of Time Series and Business Forecasting – Methods of Measuring Trend and Seasonal Changes (including problems) Methods of Sampling – Sampling and Non-sampling errors (Theoretical aspects only) NOTE: Theory : 20 % Problem : 80 % BOOKS FOR REFERENCE Business Mathematics and Statistics : P. Navanitham Statistical Methods : S.P.Classification of Entrepreneurs . Geographic Concentration. Niche play .Strategic approaches in the changing Economic scenario for small scale Entrepreneurs .District Industries Centre National Small Industries Corporation .IDBI . Franchising / Dealership .IFCI .Meaning .Qualities of an Entrepreneur .2013-14 & Onwards -Colleges Page 17 of 34 UNIT IV Index Numbers (Price Index Only) – Method of Construction – Wholesale and Cost of Living Indices. All India Financial Institutions .Development of Women Entrepreneurship. . UNIT IV Entrepreneurial Development Programmes (EDP) . FISHER’S Ideal Index.Role. Gupta Economic and Business Statistics : M.Small Industries Development Organisation .B. Finance.A.Agencies -Commercial Banks . Sivathanu Pillai ENTREPRENEURIAL DEVELOPMENT UNIT I Concept of Entrepreneurship: Entrepreneurship . Weighted Index Numbers – LASPEYRES’ Method.Types .Functions of Entrepreneurs UNIT II Entrepreneurial Development .Factors influencing Entrepreneurship .Tools of Appraisal. UNIT V Economic development and entrepreneurial growth: Role of entrepreneur in economic growth .Com Finance .Critical evaluation.Small Industries Service Institute. relevance and achievements Role of Government in organizing EDPs .

Vashist. wastage. Gupta & Dr.2013-14 & Onwards -Colleges Page 18 of 34 BOOKS FOR REFERENCE 1. New Delhi. 4.Entrepreneurship .Entrepreneurship and Small Business V SEMESTER COST ACCOUNITNG UNIT I Cost Accounting – Definition – Meaning and Scope – Concept and Classification – Costing an aid to Management –– Types and Methods of Cost – Elements of Cost Preparation of Cost Sheet and Tender. . 2. abnormal gain. Pillai and V.P.2005 2.Arora. Jain and K.S. “Cost Accounting Principles and Practice”. Narang . M. “Cost Accounting”.C.Entrepreneurial Development Saravanavel . (Excluding inter process profits and equivalent production).Contract costing – Reconciliation of Cost and Financial accounts.Handbook for New Entrepreneurs Dr. UNIT V Operating Costing . C. normal process loss – abnormal loss. Kalyani Publishers. Jain . Srinivasan N.P. NOTE : Distribution of marks : Theory 20% and Problems 80% BOOKS FOR REFERENCE 1.L.New Venture Creation J.Edn. Overhead – Classification of overhead – allocation and absorption of overhead. UNIT IV Process costing – Features of process costing – process losses. Sultan Chand.S. R.Iyyangar. “Cost Accounting”. 6.N. New Delhi.KSaxena & C.S. Khanka . Bagavathi . “Cost Accounting”.B.S.Com Finance .Entrepreneurship and small business. 8. UNIT III Labour: System of wage payment – Idle time – Control over idle time – Labour turnover.Edn. UNIT II Material Control: Levels of material Control – Need for Material Control – Economic Order Quantity – ABC analysis – Perpetual inventory – Purchase and stores Control: Purchasing of Materials – Procedure and documentation involved in purchasing – Requisition for stores – Stores Control – Methods of valuing material issue. P. 2005. 4. Dhameja . S.N. “Cost Accounting”.Entrepeneurial development Holt .Project management Jayashree Suresh .I.2004 3. S. 5.B.P. New Delhi. Sultan Chand. Chand and Company Ltd. Sultan Chand. 7.. NewDelhi 2005. . 5. 3.Entrepreneurial Development Vasant Desai . Saini & S. V. S. scrap. New Delhi 2005.D.

Operating leverage and financial leverage UNIT– III (Theory Only) Capital structure – Factors influencing capital structure – optimal capital structure – Dividend and dividend policy : Meaning . . Note: Distribution of Marks between theory and problem shall be 40% and 60% respectively. “Income Tax Law and Practice” Kalyani publishers New Delhi 2.B. BOOKS FOR REFERENCE 1. HC Mehrotra.Sources of finance – Short term – Bank sources – long term – shares – debentures. UNIT IV Capital Gains – Deductions from Gross Total Income. UNIT III Profit and Gains of Business or Profession – Income from Other Sources. UNIT II Heads of Income: Income from Salaries – Income from House Property. classification – sources available for dividends – Dividend policy -general determinants of dividend policy . UNIT V Set off and Carry forward of losses – Aggregation of Income. UNIT – II (Problem & Theory Questions) Financing Decision : Cost of Capital – Cost of specific Source of capital – Equity – Preferred stock debt – reserves – weighted average cost of capital.Computation of Tax liability –Assessment of Individuals. “Income-tax Law and Accounts” Sahithya Bhavan publishers FINANCIAL MANAGEMENT UNIT – I (Theory Only) Financial Function : meaning – Definition and scope of finance functions –Objectives of financial management – profit maximization and wealth maximization .2013-14 & Onwards -Colleges Page 19 of 34 INCOME TAX UNIT I Income Tax Act – Definition of Income – Assessment year – Previous Year – Assessee – Scope of Income – Charge of Tax – Residential Status – Exempted Income. Gaur and Narang.preferred stock – debt. Dr.Com Finance .

UNIT – V (Problem & Theory Questions) Capital Budgeting – Meaning – Objectives. 2.m.Maheswari .Kulkarni . Problems carry 20 Marks) BOOKS FOR REFERENCE 1.Cash Management : Motive for holding cash – Objectives and Strategies of cash.anagement . 4. Khan and Jain . .2013-14 & Onwards -Colleges Page 20 of 34 UNIT– IV (Theory Only) Working Capital Management : Working capital management .Com Finance . LAW AND PRACTICE UNIT – I Definition of banker and customer – Relationships between banker and customer – special feature of RBI.Forms of securities – lien pledge hypothecation and advance against the documents of title to goods – mortgage.Receivable Management : Objectives – Cost of credit Extension. BANKING THEORY. UNIT – III Kinds of Endorsements: Cheque – features essentials of valid cheque – crossing – Kinds of crossing. Banking regulation Act 1949. S.V. P. benefits – credit policies– credit terms – collection polices. UNIT – II Opening of account – special types of customer – types of deposit – Bank Pass book – collection of banker – banker lien.Financial Management – A Conceptual Approach 3.Pandey .making and endorsement UNIT – IV Payment of cheques-Collection of Cheques.statutory protection duties to paying banker and collective banker.concepts – importance – Determinants of working capital. T. (Theory carries 80 Marks.Financial Management. UNIT – V Loan and advances by commercial bank lending policies of commercial bank .Financial Management.B.N.Management Accounting .various types capital budgeting. RBI credit control Measure – Secrecy of customer Account.

Report on currency and Finance 2003-2004.2013-14 & Onwards -Colleges Page 21 of 34 BOOKS FOR REFERENCE 1. Tata Mcgriall Publications . Reddy & Appanniah : Banking Theory and Practice 6.London 3. BOOKS FOR REFERENCE 1. “Auditing-the English language Society and Sir Isaac Pitman and Sons Ltd.New Delhi.S Chand Company Ltd 2. 4. Spicer and Pegler.Com Finance . Sundharam and Varshney. Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions – Vouching of Impersonal Ledger.. UNIT – 2 Internal Control – Internal Check and Internal Audit –Audit Note Book – Working Papers. Sultan Chand & Sons. Kamal Gupta. Reserve Bank of India.N. Basu : Theory and Practice of Development Banking 5. UNIT – 3 Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the valuation and verifications of Assets and Liabilities – Depreciation – Reserves and Provisions – Secret Reserves. UNIT – 4 Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various modes of Appointment of Company Auditor – Rights and Duties – Liabilities of a Company Auditor – Share Capital and Share Transfer Audit – Audit Report – Contents and Types. Banking Regulation Act. “Practical Auditing” . Banking theory Law & Practice. 2. UNIT 5 Investigation – Objectives of Investigation – Audit of Computerised Accounts – Electronic Auditing – Investigation under the provisions of Companies Act. B.M De Paula. F. Natarajan & Gordon : Banking Theory and Practice PRINCIPLES OF AUDITING UNIT – 1 Auditing– Origin – Definition – Objectives – Types – Advantages and Limitations – Qualities of an Auditor – Audit Programmes. 1949. “Auditing: Khatalia’s Auditing” 4. “Auditing “ .R. 3. Tandon.B.

classification & characteristics of Monitors. Barcode reader. OCR. . UNIT II Main Memory. MICR.S. Sound card & Speaker. UNIT IV Introduction to computer software –OS – classification & function of OS – Programming Languages machine – Assembly Language – High level Languages – Types of High level Languages – Computers & Interpreters. BOOKS FOR REFERENCE 1. C. Information Technology 3. Joystick. Scanner. hard disk. Mouse. FLASH Memory.Parameswaran – Computer Application in Business.RAM. E-commerce : Introduction –Applications. Murthi. mainframe and super computers –ALU. CD –Rom UNIT III I/O Devices-Input Devices: Key board. R.V. EPROM.Computers – Characteristics – Classification –Micro. Light pen.History of Computers – generation of computer hardware. mini.B. floppy Disk. EEPROM. Track ball. printer. Software. Electronic Mail: Introduction – E.searching the web Internet Assess. Output Devices: VCU. PROM. Auxiliary Memory: Magnetic tape. human ware. Plotter. ROM. Mathews 2.2013-14 & Onwards -Colleges Page 22 of 34 FUNDAMENTALS OF INFORMATION TECHNOLOGY UNIT I Introduction . UNIT –V Internet basics –WWW – Web pages – web browsers.Mail-basis – Advantages creating e-mail id. Fundamental of Information Technology Alexis leon.Com Finance . OMR.

Dr.K. 2. S. S. Essentials – Classification of Budgets – Master Budget – Preparation of cash budget. UNIT II Ratio Analysis – Analysis of liquidity – Solvency and Profitability – Construction of Balance Sheet. 2004. material budget. Narang . Kalyani Publishers. sales budget.2006. Kalyani Publishers. UNIT IV Marginal costing and Break Even Analysis – Managerial applications of marginal costing – Significance and limitations of marginal costing. New Delhi.B. “Management Accounting”. UNIT III Working Capital – Working capital requirements and its computation – Fund Flow Analysis and Cash Flow Analysis. Vikas Publishing House.Gupta “Management Accounting”. S. purchase budget. Sultan Chand & Sons. Cost Accounting and Financial Accounting. “Accounting and Management”. New Delhi. 4. New Delhi.Bhattacharya.Com Finance . Jain and KL. 3.K. “Cost and Management Accounting”. Note: Distribution of marks : Theory 40% and Problems 60% BOOKS FOR REFERENCE 1.N. Maheswari. .2013-14 & Onwards -Colleges Page 23 of 34 VI SEMESTER MANAGEMENT ACCOUNTING UNIT I Management Accounting – Meaning – Objectives and Scope – Relationship between Management Accounting . Sharma and S. UNIT V Budgeting and Budgetary control – Definition – Importance. flexible budget.P.

Productivity and social Environment.2013-14 & Onwards -Colleges Page 24 of 34 BUSINESS ENVIRONMENT UNIT .its nature and significance .Brief overview of political . UNIT -IV Economic Environment .Financial Institutions RBI Stock Exchange .social responsibilities of business. . 4.castes and commUNITies .Social attitudes .per capita income and their impact on business decisions .Government and Business in India.Fiscal deficit . Sankaran. .Financial system .Five Year Planning.Provisions of Indian constitution pertaining to business.Economic systems and their impact of business .Types of social organization .Business Environment Aswathappa .legal . 3. UNIT -III Social Environment .S.K.Non-Banking Financial Companies (NBFCs).Cultural heritage .Business Environment Daasgupta & Sengupta .impact of foreign culture .Cultural . BOOKS FOR REFERENCE 1.Commercial Banks .I The concept of Business Environment .joint family systems .Government and Business relationship in India .Macro Economic parameters like GDP -growth rate population .Business Environment Francis Cherunilam .Com Finance . UNIT-II Political Environment .IDBI .economic and social environments and their impact on business and strategic decisions. 5.linguistic and religious groups .Urbanization .Plan investment . . Srinivasan. 2. UNIT -V Financial Environment .B.

Vikas 4.Bhalla. V.K.Tata McGraw Hill 3. Financial Management. Anmol publications 2. Prasanna Chandra.Assessment and Appraisal UNIT III Receivables Management – Cash Management – Inventory Management UNIT IV Instruments of international money market – Euro notes – MTNs and FRNs. Pandey. Financial Management.Com Finance . sixth edition. UNIT V Working Capital Control and Banking policy – Committee recommendations on working capital BOOKS FOR REFERENCE: 1. Tata McGraw hill .2013-14 & Onwards -Colleges Page 25 of 34 WORKING CAPITAL MANAGEMENT UNIT I Working Capital Management – Theories and approaches UNIT II Financing of working capital – Money market instruments – Bank Finance. Working Capital Management.B. Financial Management. Theory and Practice. Khan and Jain. Text and Cases.

Cyber laws. 3.V Case Studies with reference to Business models and Internet applications.Information trends. BOOKS FOR REFERENCE 1. 5.Bajaj Debjani Nag.Alexis Leon & Mathews Leon.Business . E . Internet in a Nutshell . F .Working with E-Mail .Extranet.How internet Works .Internet addressing – Internet protocols .2013-14 & Onwards -Colleges Page 26 of 34 E-COMMERCE UNIT – I Information technology and business .Com Finance . UNIT – II Electronic Mail:. Internet for Everyone .Useful E-Mail services Mailing list .World Wide Web . .Components of EDI system and cryptography.Dr.Commerce .IV Future of Internet Commerce .Stewart.Business process Re-engineering .E-Marketing .Internet business strategy .Roadmap for success .Internet: Evolution of the internet . 6.E-Customer Relationship management -E-Supply chain management .Commerce .P. 8.Winfield Treese & Lawrence C.Advantages and disadvantages .E-Mail basics .Hard ware Technology trends – Software technology trends .A Managerial Perspective .Joseph.Alexis Leon & Mathews Leon 7.E-Mail ethics. UNIT .(WWW) . 4.F-payment system .B.T. Electronic Data Interchange : Cost and benefits of EDI . E . F-Commerce . Ravi Kalakota & Marcia Robinson.Bhushan Dewan.Kamalesh K.Business models for ECommerce . UNIT .Web browsing . UNIT .Internet .Alexis Leon & Mathews Leon. Fundamentals of Information technology .The Cutting edge of business .G.III Electronic Commerce: Emergence of F-Commerce . 2 Designing systems for Internet Commerce .

1st edition. R. P.S.Regulations of Insurance Business and The Emerging Scenario UNIT II Introduction to Life &General Insurance . New Delhi.Premium determination Life Policy Conditions UNIT III Fire Insurance: Fire Insurance Contracts – Fire Insurance Coverage –– Policies for stocks –– Rate Fixation in Fire Insurance – Settlement of Claims. Ltd. George G. Bombay. Sage Publications.Wherry : INSURANCE..S.Lunawat: Insurance In India. BOOKS FOR REFERENCE: 1. N. . UNIT V Miscellaneous Insurance: Motor Insurance – Employer’s Liability Insurance –Personal Accident and sickness Insurance – Aviation Insurance – Burglary Insurance – Fidelity Guarantee Insurance – Engineering Insurance – Cattle Insurance – Crop Insurance.S. Prof. Dr. C. N. Himalaya Publishing House. R. UNIT IV Marine Insurance: Marine Insurance Contract –– Types of Marine Insurance–– Marine Cargo Losses and Frauds–Settlement of claims.Tripathi Pvt. 6.V.L. 5. Principles and Coverages. 4. Sarma: Modern Law of Insurance In India.S. Ltd.New Delhi.S. P.Gopala Krishnan : Insurance Principles & Practice. Ralph H. 3.Com Finance . K. Lucas. Shah.B..M.Murthy ad K.Kinds of Insurance Policies .Palande.A.K.Gupta: Fundamentals of Insurance.2013-14 & Onwards -Colleges ELECTIVE – I Page 27 of 34 A INSURANCE UNIT I Growth & Development of Indian Insurance Industry ..Life Insurance: Features of Life Insurance Essentials of Life Insurance Contract . U. Sterling Publishers Pvt. M.

Ramesh Kumar.Com Finance .2002. Lan Batey Asian Branding – “A great way to fly”. 2000. New York.2013-14 & Onwards -Colleges ELECTIVE – I B Page 28 of 34 BRAND MANAGEMENT UNIT I Introduction. Biztantra. New Delhi. 1992. John Wiley & sons (P) Ltd. 2. New York. “Managing Indian Brands”. Brand loyalty – role of brand manager – Relationship with manufacturing – Marketing Finance. Jagdeep Kapoor. BOOKS FOR REFERENCE 1. Jean Noel. UNIT IV Brand Rejuvenation: Brand rejuvenation and re-launch. Singapore 2002.B. UNIT V Brand Strategies: Designing and implementing branding strategies. Paul Tmeporal. S. Person Education. 3.Basic understanding of brands – concepts and process – significance of a brand –brand mark and trade mark – different types of brands –functions of a brand . New Delhi. “Strategic brand Management”. Brandex. New Delhi. Kevin Lane Keller. brand development through Acquisition takes over and merger –Co-branding.. “Strategic brand Management”. Brand extension – brand positioning – brand image building UNIT III Brand Impact: Branding impact on buyers – competitors. Kapferer. 2003. Prentice Hall of India. Branding in Asia. Vikas publishing House (P) Ltd. 6. 4. The Free Press. UNIT II Brand Associations: Brand vision – brand ambassadors – brand as a personality. as trading asset. .. 2005. 5.

“Indirect Taxes”.Kinds of Excise Duty . UNIT-III VAT: Terms and Definitions – VAT System in Tamilnadu – Registration of Dealers – Input and Output Tax – Exempted Sales and Zero Rated Sales – Penalties – Filing of Return – Service Tax – main features.Abatement of duty in Damaged or Deteriorated Goods .B.Packing.Taxation under the Constitution . Balachandran.L.Different Types of Customs Import Duties .Contribution to government revenues .Excisability and Intermediate Products.Subsequent sales . Taxmann Publications (P) Ltd.Basic conditions for liability to Excise concept of Goods. UNIT-II Levy and collection of Excise duty .Customs Duty Drawback.Gupta. Sultan Chand &Co.Gupta V.Advantages and Disadvantages of Indirect Taxes. New Delhi 2002 2. UNIT-IV Customs Duty . R. “Indirect Taxation”.. New Delhi 2006.Security from dealer-registration procedure. “Indirect Tax” .Valuation of excisable goods .Remission on duty on lost.S.. Labelling and branding of goods.Registration in Central Excise -Procedure for Registration .Com Finance .Customs Tariff Act 1985 . V.K. UNIT-V Central Sales Tax Act 1956 . 3. Books for Reference: 1.Automatic or Deemed Registration.Objectives of the CST – Levy and Collection of CST – Sales and Deemed Sales .I Special features of Indirect Taxes .Registration . destroyed or abandoned goods .Voluntary Registration .2013-14 & Onwards -Colleges ELECTIVE – I C Page 29 of 34 INDIRECT TAXES UNIT.Compulsory Registration .Datey.

Com Finance .2013-14 & Onwards -Colleges ELECTIVE – II A Page 30 of 34 FINANCIAL SERVICES UNIT I Financial Services – Meaning – Scope – Causes for Financial Innovation – New Financial Products and Services – Players in Financial Service Sector – Challenges facing the Financial Service Sector UNIT II Capital Market – Primary Market – Functions – Secondary Market – Functions – Listing of Securities – Advantages of Listing UNIT III SEBI – Functions – Powers – Guidelines – Foreign Institutional Investors (FIIs) – Bonus Issue – Rights Issues – Debentures – Underwriters – Book Building . Venture Capital – Introduction – Meaning – Features – Importance – Venture Capital in India BOOKS FOR REFERENCE 1.B. Edition.Y.Khan. Financial Services.Credit Rating – Meaning – Functions – Benefits UNIT IV Mutual Funds – Introduction – Meaning and Definitions – Types – Selection of a Fund – Mutual Funds in India – Reasons for Slow Growth . Prentice Hall of India . Nalini Prava Tripathy. Financial Services. Merchant Banking – Definition – Origin – Meaning – Function – Services of Merchant Banks UNIT V Factoring – Introduction – Meaning – Definition – Functions – Types – Benefits – Factoring in India. M. Tata McGraw Hill 2.

Selection. 2.. management functions and relevance to Organisation Behaviour. Robbins.contributing disciplines.2013-14 & Onwards -Colleges ELECTIVE – II B Page 31 of 34 ORGANISATIONAL BEHAVIOUR UNIT I Organisational Behaviour : History evoluation. Sources. Organisation Errors. UNIT III Stress . Effects.classicial. Foundations of group behaviour : team decision making. managing stress-Conflict Management.Com Finance ..Organisational Development . Managerial implications of perception. Challenges & opportUNITies.Process. bases. Fundamentals of Management. 2003.Nature.interventions.Implications of learning on managerial performance. Organizational Behaviour responses to Global and Cultural diversity. . Robbins.P. 3.values . operant and social cognitive approaches.B. sources. Umasekaran. Organisational Behaviour. X edn. India. conflict resolution strategies.S. negotiation.S. Issues in Managing teams. UNIT V Organisational culture -Dynamics. influence of personality. Resistance to change -Approaches to managing organisational change . Levels. Organisational Behaviour. role and types of culture and corporate culture. Pearson. UNIT II Perception . Prentice-Hall.Managing planned change. UNIT IV Organisational change . change management. BOOKS FOR REFERENCE 1. Learning .

S. Sultan Chand & sons . Excel Books 2007 3. 1952 Unit V The Payment of Gratuity Act.2013-14 & Onwards -Colleges ELECTIVE – II Page 32 of 34 C INDUSTRIAL LAW Unit I Factories Act.P. A textbook of Mercantile Law . 1972 BOOKS FOR REFERENCE 1. M. 1923 Unit III The Payment of Bonus Act. 1948 Unit II Workmens compensation Act. Elements of Industrial Law . P. Gonga . Mercantile Law .Kapoor.D.Chand 2008 2. 1965 Unit IV The Employees Provident Fund and Miscellaneous Provisions Act.S.Bansal . C.C. Vikas publishing house 6th edition 4. N.B. Business and Corporate Law.Com Finance .Kuchhal .C.

R.B. Sultan Chand and sons. BOOKS FOR REFERENCE 1.SEBI Guidelines. UNIT III New issue Market – Issue Mechanism – IPO. 4. underwriters. 2. Mittal: Indian Financial System. Fourth edition. M. L. Rights issue.2013-14 & Onwards -Colleges ELECTIVE – III A Page 33 of 34 INDIAN CAPITAL MARKET AND FINANCIAL SYSTEM UNIT I Indian financial system – Structure and constituents of Indian financial system. UNIT II Industrial Securities Market – Organization and Structure of Stock exchanges. D. . Vikas Publishing House.N. private placement – processes of Book – Building – Issue of Bonus Shares – Stock Options .Warrants and Convertibles. H. Options and other financial derivatives – Swaps .Machiraju: Indian Financial System. Fifth edition. Bankers to an issue – Registrars and Share Transfer Agents _ Brokers to the issue – Debenture Trustees Their role and functions in new issue market . Recent trends in derivative markets in India. preference shares and Bonds. Financial institutions – Financial markets – Financial instruments and Services .functions of new issue market Overview of Bond market in India. Tata McGraw Hill 3. Tata McGraw Hill.Khan: Indian Financial System.Com Finance . P.M.Y. Trading and Settlement – ordinary shares.Bhole: Financial Institutions and Markets. Fifth edition.Financial System and economic development. UNIT IV Merchant Bankers and new issue market. Membership – Listing. Lead managers.Varshney. UNIT V Market for Futures.K.

UNIT – II Financial Plan: Meaning . Over Capitalisation. Financial Management . BOOKS FOR REFERENCE 1.Scope – Function of Finance Traditional and Modern Concepts – Contents of Modern Finance Functions.Concept – Objectives – Types – Steps – Significance – Fundamentals. Financial Management – Saravanavel 3. Essentials of Business Finance . Khan and Jain *********************************************************************** .2013-14 & Onwards -Colleges ELECTIVE – III B Page 34 of 34 BUSINESS FINANCE UNIT – I Business Finance: Introduction – Meaning – Concepts .Bases of Capitalisation – Cost Theory – Earning Theory – Over Capitalisation – Under Capitalisation : Symptoms – Causes – Remedies – Watered Stock – Watered Stock Vs.Y. Financial Management . Debentures and Fixed Deposits – Features – Advantages and Disadvantages.L. Pandey 4.M. Bonds. UNIT – V Sources and Forms of Finance: Equity Shares. UNIT – III Capitalisation .R.Com Finance . Kuchhal 5.Lease Financing: Meaning – Features – Forms – Merits and Demerits.C.B.Y.M. UNIT – IV Capital Structure – Cardinal Principles of Capital structure – Trading on Equity – Cost of Capital – Concept – Importance – Calculation of Individual and Composite Cost of Capital. Financial Management . Preference Shares.S. Sri Vatsava 2.