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BCom Corporate fine - University Of Madras, Institute Of Distance ...

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D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdB.Com.- CORPORATE SECRETARYSHIPSCHEME OF EXAMINATIONSFIRST YEARExam TotalPaper Subjects Duration MarksHours MarksCore Courses - Main SubjectsI Financial Accounting 3 100II Business ManagementCore Course - Allied SubjectI <strong>Of</strong>fice Management and Business 3 100CommunicationsSECOND YEARCore Courses - Main SubjectsIII Company Law and Secretarial Practice 3 100IV <strong>Corporate</strong> Accounting 3 100Core Course - Allied SubjectII Statistics 3 100THIRD YEARCore Courses - Main SubjectsV Cost and Management Accounting 3 100VI Commercial and Industrial Law 3 100VII Income Tax 3 100VIII Banking Theory, Law and Practice 3 100Application Oriented SubjectResearch Methodology 3 1002


INSTITUTE OF DISTANCE EDUCATIONUnit - IB.Com., DEGREE COURSE INCORPORATE SECRETARYSHIPSYLLABUSFIRST YEARPAPER I - FINANCIAL ACCOUNTINGMeaning and scope of Accounting, Basic AccountingConcepts and Conventions - Objectives of Accounting -Accounting Transactions - Double Entry Book Keeping -Journal, Ledger, Preparation of Trial Balance - Preparationof Cash Book.Unit - IIPreparation of Final Accounts of a Sole Trading Concern- Adjustments - Closing Stock, Outstanding and Prepaid items,Depreciation, Provision for Bad Debts, Provision for Discounton Debtors, Interest on Capital and Drawings - Preparationof Receipts and Payments Account, Income & ExpenditureAccount and Balance Sheet of Non Trading Organizations(simple problems)3


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdUnit - IIIClassiciation of errors - Rectification of errors -Preparation of Suspense Account.Bank Reconciliation Statement (Only simple problems).Depreciation - Meaning, Causes, Types - Straight LineMethod - Written Down Value Method (Change in Methodexcluded) - Insurance claims - Average Clause (Loss of stockonly).Unit - VSingle Entry - Meaning, Features, Defects, Differencesbetween Single Entry and Double Entry System - Statementof Affairs Method - Conversion Method (Only simpleproblems).Unit - VIBranch Accounts - Dependent Branches - Stock anddebtors system - Distinction between wholesale profit andretail profit - independent branch (foreign branches excluded).Unit - VIIDepartmental Accounts - Basis for allocation ofexpenses - Inter departmental transfer at cost or selling price- Treatment of expenses which cannot be allocated.Unit - VIIIHire purchase and Instalment Systems - Default andrepossession - Hire purchase Trading Account - InstalmentPurchase System.4


Unit - IXPartnership Accounts - Admission of a partner -Retirement of a partner - Death of a partner.Unit - XDissolution of partnership - Insolvency of a partner(Application of Indian Partnership Act, 1932) - Insolvencyof all partners - Gradual realisation of assets and piecemealdistribution.REFERENCE BOOKS1. R.L. Gupta & V.K. Gupta - Advanced Accounting2. T.S.Reddy & A. Murthy - Financial Accounting3. Shukla & Grewal - Advanced Accounting4. Jain & Narang - Financial Accounting5. P.C. Tulsian - Financial Accounting6. S. Parthasarathy and A. Jaffarulla - Financial Accounting7. R.L. Gupta & Radhaswamy - Advanced Accounting -Volume 1PAPER II - BUSINESS MANAGEMENTUnit - IManagement : Importance - Definition - Nature andScope of Management Process - Role and Functions of aManager - Levels of Management - Development of ScientificManagement and other Schools of thought and approaches.5


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdUnit - IIPlanning - Nature - Importance - Forms - Types - Stepsin Planning - Objectives - Policies - Procedures and Methods- Nature and Types of Policies - Decision-making - Processof Decision-making - Types.Unit - IIIOrganizing : Types of Organizations - OrganisationStructure - Span of Control and Committees -Departmentalization - Informal Organisation.Unit - IVAuthority - Delegation - Decentralization - Differencebetween Authority and Power - Responsibility - Recruitment- Sources, Selection, Training - Direction - Nature andPurpose.Unit - VCo-ordination - Need, Type and Techniques andRequisities for excellent Co-ordination - Controlling - Meaningand Importance - Control Process.Unit - VINature and scope of HRM Differences betweenpersonnel management and HRM - Environment of HRM -Human resource planning - Recruitment - Selection - Methodsof Selection - Use of various test s- Interview techniques inSelection - Placement.6


Unit - VIIInduction - Training - Methods - Techniques -Identification of the Training needs - Training andDevelopment - Performance appraisal Transfer - Promotionand Termination of services - Career development.Unit - VIIIRemuneration - Components of remuneration -Incentives - Benefits - Motivation - Welfare and social securitymeasures.Unit - IXLabour relating functions of Trade Unions - Forms ofCollective Bargaining - Workers participation in management- Types and effectiveness - Industrial Disputes andsettlements (laws excluded)Unit - XHuman Resource Audit - Nature - Benefits - Scope -Approaches.REFERENCE BOOKS1. P.C. Tripathi & P.N. Reddy - Principles of Management2. Weihrich and Koontz - Essentials of Management3. L.M. Prasad - Principles of Management4. Dinkar Pagare - Principles of Management5. C.B. Gupta - Business Management6. N. Premavathy - Business Management7. J. Jayasakar - Principles of Management7


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmd1. V.S.P. Rao - Human Resource Management.2. Ashwathappa - Human Resource Management.3. Garry Deseler - Human Resource Management.4. L.M. Prasad - Human Resource Management.5. Tripathi - Human Resource Management.ALLIED PAPER I - OFFICE MANAGEMENT &BUSINESS COMMUNICATIONUnit - IMeaning of <strong>Of</strong>fice Activities - <strong>Of</strong>fice Functions - The<strong>Of</strong>fice Manager & his Job - <strong>Of</strong>fice Organisation - Itssignificance - Elements of Management - Qualities of <strong>Of</strong>ficeManager - Importance of <strong>Of</strong>fice Management.Unit - II<strong>Of</strong>fice Accommodation - Principles - Location of <strong>Of</strong>fice- <strong>Of</strong>fice Layout - Open and Private <strong>Of</strong>fices - <strong>Of</strong>ficeEnvironment, <strong>Of</strong>fice Lightening, Ventilation, InteriorDecoration - Furniture - Noise & Dust - Physical Hazards -Sanitary Requirements - Cleanliness.Unit - III<strong>Of</strong>fice Systems and Procedures - Definitions -Characteristics of Systems - Functions and Responsibilitiesof Systems and Procedures <strong>Of</strong>fice security - <strong>Of</strong>fice Manual -<strong>Of</strong>fice Services - Work Simplification (O & M) WorkMeasurement and control - Motion Study Theory - Time Study- Advantages and disadvantages of these studies.8


Unit - IV<strong>Of</strong>fice Committee - <strong>Of</strong>fice Forms - Design Managementand Control - <strong>Of</strong>fice Stationery - Need to control - <strong>Of</strong>ficeStationery and Supplies - Purchasing and Managing of <strong>Of</strong>ficeSupplies - Continues Stationery.Unit - V<strong>Of</strong>fice Mail Service - Handling Inwards and OutwardsMail - <strong>Of</strong>fice Appliances and Equipments used in a Modern<strong>Of</strong>fice including Franking Machine, Xeroxing Machine, Fax,Pager, Cellular Phones, Records Management - Filing -Different Methods of filing - Essential features of good filingsystem - Their advantages and disadvantages - Indexing -Different Methods of Indexing - Their Advantages anddisadvantages.Unit - VIAnalysis of business letter - Basic Principles in drafting- Appearance and layout - Letter Style.Unit - VIIVarious types of business letters - Letter of enquiry -Quotations - <strong>Of</strong>fers - Orders - Cancellation - Complaints andSettlement.Unit - VIIICircular - Status enquiries - Collection Letters -Application for a situation - Letter of recommendation -Reference Letters.Unit - IXCompany Correspondence - Correspondence withshareholders - Debenture holders / F.D. holders, Government9


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdDepartments, Statutory Bodies - <strong>Of</strong>fice Staff, Customers andPublic and Directors.Unit - XReport writing - Format - Report style and language -Report by individuals and committees - Report on meeting -Speeches writing - Role of computers in BusinessCorrespondence.REFERENCE BOOKS1. P.K. Gosh - <strong>Of</strong>fice Management2. J.C. Denyer - <strong>Of</strong>fice Management3. Chopra P.K. - <strong>Of</strong>fice Management4. S.P. Arora - <strong>Of</strong>fice Management5. Little Field CL - Modern <strong>Of</strong>fice Managementand Peterson RL6. Lttleingnell - <strong>Of</strong>fice Management7. L. Gartside - Modern BusinessCorrespondence8. Ramesh And Pattnesh - Effective Business English andCorrespondence9. Bhan And Nagamiah - Modern BusinessCorrespondence10. Koralahalli - Business Correspondence10


SECOND YEARPAPER III - COMPANY LAW AND SECRETARIALUnit - IPRACTICEIntroduction - Definition of Company - Characteristics -Advantages - Lifting of the corporate veil - kinds of company- The Company’s Act, 1956 (Overview) - The CompanySecretaries Act, 1980 (overview).Unit - IISecretary - Definition - Types of Secretaries - CompanySecretary - Legal position - Qualifications - Appointment -Rights, duties and liabilities - Dismissal of Company Secretary.Unit - IIIFormation of Company - Incorporation - Documents tobe filed with Registrar - Certificate of Incorporation - Effectsof Registration - Promoter - Preliminary contracts - Duties ofsecretary at the promotion stage - Memorandum ofAssociation - Articles of Association - Contents - Alteration -Secretary’s duties.Prospectus - Contents - Mis - Statement in prospectusand their consequences - Statement in lieu of Prospectus -Commencement of business - Duties of secretarial atcommencement stage.Unit - IVShare capital - Meaning - Kinds - Alteration of capital -Reduction of capital - Secretarial procedure for reduction ofcapital - Rights shares - Guidelines for the issue of fresh11


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdcapital - Secretary’s duties in connection with issue of shares- Bonus shares - Guidelines - Secretarial duties.Unit - VMembership in company - Member and shareholders -Who can become a member? - Cessation of membership -Rights and liabilities of members - Register and index ofmembers.Unit - VIBorrowing Powers : Meaning - Ultra Virus Borrowing -Mortgages and Charges - Fixed and Floating Charges -Registration of Charges - Legal Provisions - Effects andConsequences of Non registration of Charge.Debentures - Definition - Kinds - Guidelines for the issueof Debentures - Duties of Secretary - Comparison between aShareholder and a Debenture holder.Unit - VIICompany Management : Introduction - Directors -Qualification - Disqualification - Appointment - Vacation -Removal - Specific Powers of Directors - Duties of Director -Liabilities of Directors.Managing Director - Appointment - Disqualification -Managers - Comparison between a Managing Director and aManager.Unit - VIIIMeetings and Procedures : Introduction - Kinds ofMeetings - Meetings of Share holders - Statutory Meeting -Annual General Meeting - Extra-ordinary General Meeting -12


Class Meetings - Board Meetings - Secretarial Work relatingto meetings.Motions and Resolutions - Types of Resoluton - Agenda- Minutes - Voting and Poll - Proxy - Quorum - Chairman ofMeeting - Duties of Secretary.Unit - IXDividends, Accounts and Audit : Dividend - Definition -Rules regarding Dividends - Secretarial procedure regardingpayment of Dividends.Accounts - Statutory Books - Books of Accounts -Annual Accounts and Balance Sheet - Secretarial Duties.Auditor - Qualifications - Appointment - Rights, Dutiesand Powers.Unit - XWinding up - Meaning - Modes of winding up -Compulsory winding up - Voluntary winding up - Winding upsubject to supervision of court - Duties of Secretary in respectof winding up - Liquidators - Duties and Powers of Liquidator.REFERENCE BOOKS1. N.D. Kapoor - Company Law and Secretarial Practice.2. P.P.S. Gogna - Text Book of Company Law.3. P.K. Ghosh and Dr.V. Balachandran - Outline of CompanySecretarial Practice.4. B.N. Tandon - Manual of Secretarial Practice.13


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdPAPER IV - CORPORATE ACCOUNTINGUnit - IIssue of shares and debentures - Various kinds -Forfeiture - Re-issue - Underwriting of shares and debentures.Unit - IIRedemption of preference shares and debentures -Purchase of business - Profits prior to incorporation.Unit - IIIPreparation of company final accounts - Companybalance sheet preparation - Computation of managerialremuneration.Unit - IVUnit - VValuation of goodwill and shares -Alteration of share capital - Internal reconstruction andreduction of capital.Unit - VIHuman Resource Accounting - Accounting standards- Financial reporting practices - Accounting for price levelchanges.Unit - VIIFinal Accounts of Insurance Companies includingbalance sheet.Unit - VIIIFinal Accounts of Banking Companies includingbalance sheet.14


Unit - IXAmalgamation - Absorption and external reconstructionof a company - (Inter company investments excluded)Unit - XLiquidation - Statement of affairs and deficiencyaccounts - Liquidator’s final statement of receipts andpayments.REFERENCE BOOKS1. Shukla and Grewal - Advanced Accounts2. T.S. Reddy and A. Murthy - <strong>Corporate</strong> Accounting3. Jain and Narang - Company Accounts4. R.L. Gupta - <strong>Corporate</strong> Accounting5. Chakroborthi - Advanced Accountancy6. Mukherji and Hanif - Modern Accounts, Vol I and Vol II,Tata McGraw Hill.ALLIED PAPER II - STATISTICSUnit - IOrigin, Meaning, definition and characteristics ofstatistics - Uses and limitation.Sources of statistical data - Primary and Secondarydata - Collection of primary data - Direct personal, indirectoral, mailed questionnaire and schedule methods - Collectionof secondary data.15


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdUnit - IIClassification and Tabulation of Data - Types andImportancePresentation of data including diagrammatic andGraphical Methods - Bar Diagram, Pie Diagram, Histogramand Ogive. Frequency distribution - Frequency Table -Structure and Formation - Discrete and Continuous Series.Unit - IIIMeasures of Central Tendency / Averages - ArithmeticMean, Median, Quartiles, Mode, Geometric, Harmonic Mean,Combined Mean and Weighted Mean.Unit - IVMeasures of Dispersion - Range, Quartile Deviation,Mean Deviation and Standard Deviation.Unit - VMeasures of skewness - Meaning, Definition and Types- Karl Pearson’s Coefficient of Skewness and Bowley’sCoefficient of Skewness.Unit - VICorrelation and Regression Analysis - Meaning,Definition, Significance and Types of Correlation, ScatterDiagram, Karl Pearson’s Coefficient of Correlation -Spearman’s Rank Correlation.Regression Analysis - Meaning and Importance -Regression Equaitons.16


Unit - VIITime Series Analysis - Meaning, Need and Componentsof Time Series - Different Methods - Simple Average Method- Free hand, Semi Average, Moving Average and LeastSquare Method - Seasonal Indices.Unit - VIIIIndex Numbers - Definition, Usage, Methods ofconstruction of Index Numbers - Types - Unweighted andWeighted Index Numbers. Simple, Aggregate, Price RelativesMethods - Laspeyres, Paasche’s, Bowley’s and Fisher’s IndexNumbers - Time and Factor Reversal Tests - Cost of LivingIndex.Unit - IXInterpolation and Extrapolation - Definition and Uses -Newtons, Lagrange and Binomial expansion methods.Unit - XStatistical Quality Control and Quality Control Charts.REFERENCE BOOKS1. S.P. Gupta - Statistical Methods2. B.N. Gupta - Business Statistics3. Asthana - Elements of Statistics4. R.S.N. Pillai and V. Bhagavathi - Statistics17


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdTHIRD YEARPAPER V - COST AND MANAGEMENT ACCOUNTINGUnit - ICost Accounting : Definition, Meaning and Objectives -Advantages and Importance - Distinction between Cost andFinancial Accounting - Elements of Cost and Preparation ofCost Sheets and Tenders.Unit - IIMaterials : Stores Records - Purchase Order - GoodsReceived Note - Bin Card - Stores Ledger - Inventory Control- ABC Analysis - Economic Ordering Quantity - Maximum,Minimum and Reordering levels - Methods of Pricing Issues- Perpectual Inventory System.Unit - IIILabour : Importance of Labour Cost Control - VariousMethods of Wage Payments - Calculation of Wges - Methodsof Incentive (Bonus) Schemes - Recording labour time -Treatment of “Over Time” and “Idle Time” - Labour TurnOver (L.T.O.)Unit - IVOverheads : (Factory, Administration, Selling andDistribution) - Definition and Meeting of Overheads -Classification - Appointment of Overheads - Redistribution(Secondary Distribution) - Absorption of Overheads including“Machine Hour Rate”.18


Unit - VMethods of Cost Accounting : Unit Costing - Job Costing- Process Costing Vertification Inter Process Profit - Operationand Operating Costing.Unit - VIManagement Accounting - Meaning, Scope, Importanceand - limitations - Management Accounting vs. CostAccounting - Management Accounting vs. FinancialAccounting.Unit - VIIAnalysis and Interpretations of Financial Statements -Nature, objectives and tools - Methods - ComparativeStatements, Common Size Statement and Trend Analysis.Unit - VIIIRatio Analysis - Interpretion, benefits and limitations,Classification of ratios - liquidity, profitability, turnover, capitalstructure and leverage.Unit - IXFunds Flow and Cash flow statements.Budgets and budgetary control - Meaning, objectives,merits and demerits - Types of Budgets - Production, Cashand Flexible Budgets.Unit - XMarginal costing (excluding decision making) -Absorption Costing and Marginal Costing - CVP analysis -Break Even Analysis - Break Even Chart.19


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdREFERENCE BOOKS1. B.K. Bhar - Cost Accounts2. Jain and Narang - Cost and Management Accounts3. S.N. Maheswari - Cost and Management Accounts4. S.P. Iyengar - Cost and Management Accounts5. Murthy and Reddy - Cost Accounting6. Dr. Maheswari S.N. - Management Accounting7. Chadwick - The Essence of Management Accounting8. Charles T. Horngren and Gray N. Sundem - Introductionto Management Accounting.9. Sharma and Shashi K. Gupta - Management Accounting10. Reedy & Murthy - Management Accounting11. Hansen / Mowen - Cost Management Accounting andControlPAPER VI - COMMERCIAL AND INDUSTRIAL LAWUnit - IMeaning of Law - Source of Law - Classification ofcontract - Express and Implied - Valid, Void and Voidablecontracts - Executed and Executory contracts - Unilateral andBilateral Contracts.Unit - IIStructure and Formation of Contract - EssentialElements of Contract - Consensus - ad - idem - <strong>Of</strong>fer andAcceptance - Lawful Consideration - Capacity of Parties -20


Free Consent - Mistake - Misrepresentation, Fraud, Coercionand Undue Influence - Lawful Object - Discharge of Contracts- Remedies for Breach of Contracts.Unit - IIIContract of Indemnity and Guarantee - Essentials -Difference between Contract of Indemnity and Contract ofGuarantee - Revocation of continuing Guarantee - Survey’sliability - Rights of Surety - Discharge of surety from liabilityBailment - Pledge.Unit - IVContract of Agency, Essentials - Creation of Agency -Kinds of Agents - Agents authority - Duties and Rights ofPrincipal - Agent when Personally Liable - Delegation ofAuthority - Sub Agent - Substituted Agent - Termination ofAgency - Irrevocable Agency.Unit - VLaw of Sale of Goods - Definition - Sale and Agreementto sell - Sale and Hire Purchase - Conditions and Warranties- Duties and Rights of Buyer and Seller - Right of UnpaidSeller - Auction Sale.Unit - VIFactories Act, 1948 : Definitions - Healthy - Safety -Welfare - Working Hours of Adults. Employment of Women- Employment of young persons - Leave with wages.Unit - VIIThe Payment of Wages Act, 1936 : Definitions -Responsibilities for payment - Wage periods - Time ofPayment - Deductions - Claims for wrongful deductions.21


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdMinimum Wages Act, 1948 : Interpretation - FixingMinimum Rates of Wages -Minimum Wages Act - Proceduresfor fixing - Committee and Advisory boards - Payment ofMinimum Wages - Register and Records - Inspectors - Claims- Penalities and Procedures - The schedule.Unit - VIIIThe Industrial Disputes Act, 1947 : Definitions -Authorities under the Act - References of disputes -Procedures and Powers of authorities - Strikes and Lockouts- Layoff and Retrenchment - Special provision relating to Layoff- Retrenchment and Closure.Special Provision as to restarting of undertaking -Penalities - Miscellaneous - Repeal of the Act (1950).Unit - IXPublic Relations : Public relations - Concept - Definition- Scope - Elements - Objectives - Cultural Concept as anadjunct to public relations.Public relations for education and training - VIP’s Publicrelation officers.Media - Public relations and the press - Radio - AudioVisual Media - News and features - Press in India.Unit - XPublic relations in Indian Economic Development -Management - Functions - Professionalism in Public relations- Functions of public relations department - Budgeting forpublic relations - Measurability in Public relations evaluations.22


REFERENCE BOOKS1. N.D.Kapoor - Mercantile Law2. Chawla and Garg - Mercantile Law3. Avtar Singh - Mercantile Law4. M.C.Shukla - Mercantile Law5. P.C. Tripathi - Industrial Law6. K.R. Balan - Lectures on Applied Public Relations7. Jaishri N. Jethwalev, Adarsh Kumar Verma, N.R. SarkarRayudu and K.R. Balan - Public Relations Handbook.PAPER VII - INCOME TAXUnit - IIncome Tax Act, 1961 - Current Finance Act - AgriculturalIncome Residential Status and Incidence of Tax - ExemptedIncomes - Income Tax Authorities and their Powers.Unit - IIIncome under the head Salaries - Allowances -Perquisites - Provident Funds - Deductions - Tax Rebate -Computation of Salary Income (simple problems)Unit - IIIIncome from House Property - Annual Value -Deductions - Computation - Let out Houses and Self OccupiesHouses (simple problems).23


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdUnit - IVProfits and Gains of Business or Profession -Chargeability - Admissible deductions - Inadmissibleexpenses - Computation of Business Income (ExcludingFirms and Companies) - Computation of ProfessionalIncome.Unit - VCapital gains - Definition of Capital Assets - Kinds -Exempted Capital Gains - Computation of Capital Gains(simple problems).Income from other sources - Income chargeable to Tax- Deductions - Computation of Income from other sources(simple problems).REFERENCE BOOKS :1. V.P. Gaur and D.B. Narang - Income Tax Law andPractice2. T.S. Reddy and Y. Hari Prasad Reddy - Income TaxTheory, Law & Practice3. Dr. Bhagavathi Prasad - Law and Practice of Income Taxin India.4. Dinkar Pagare - Law and Practice of Income Tax5. Income Tax Act and Current Finance Act.24


PAPER VIII - BANKING THEORY, LAWAND PRACTICEUnit - IOrigin of Banks - Banking Regulation Act, 1949(Definiton of Banking, Licensing, Opening of Branches,Functions of Banks, Inspection) - Role of Banks and EconomicDevelopment - Central Banking and Role of RBI and theirfunctions.Unit - IICommercial Banks - Functions - Accepting Deposits -Lending of Funds, E-Banking - ATM Cards, Debit Cards,Personal Identification, Number - Online enquiry and updatefacility - Electronic Fund Transfer - Electronic Clearing System.Unit - IIIOpening of an Account - Types of Deposit Account -Types of Customers (Individuals, Firms, Trusts andCompanies) - Importance of customer relations - Customergrievances and rederessal - Ombudsman.Unit - IVPrinciples of Lending - Types of Borrowings -Precautions to be taken by a banker.25


D:rainbow\B.A.\Tamil\less 1,2,5,12,17proof.pmdUnit - VNegotiable Instrument - Promissory Note - Bills ofExchange, Cheque, Draft - Definitions, Features - Crossing -Endorsement - Material Alteration - Paying Banker - Rightsand Duties - Statutory Protection - Dishonour of Cheques -Role of Collection Banker.REFERENCE BOOKS1. Sundaram and Varshney - Banking Law, Theory andPractice - Sultan Chand Co.2. B. Santhanam - Banking and Financial Systems(Margham Publishers).3. S.N. Maheswari - Banking Lw, Theory and Practice -Kalyani Publishers.4. Parameshwaran - Indian Banking - S. Chand and Co.5. Tandon - Banking Law, Theory and Practice.6. Sherlaker of Sherlaker - Banking Law, Theory andPractice.APPLICATION ORIENTED SUBJECT -RESEARCH METHODOLOGYUnit - IResearch and Meaning and Scope of Social Research- Induction and Deduction reasoning - Cause - effectrelationship - Research material and Equipments - Qualitiesof Good Research Work.26


Unit - IIResearch Problem - Hypothesis - Variable - Kinds ofvariables - Different Type of Research.Unit - IIIMethods of data collection - Observation techniques -Interview and Interview Schedules - Construction ofQuestionnaire and Survey method.Unit - IVSampling Techniques - Random Sampling - Stratifiedand Purposive sampling - Cluster and Multistage Samplingscaling distance scaling - Son’s metric measurements Ratingscales - Ranking scales - Interval consistency scales -Scalographic Scales.Unit - VIntrepretation - Measuring, importance - Techniques ofInterpretation - Report writing - Steps-in writing Report -Characteristics of - Types of Report - Contents of Report -Layout - Precaution for writing Research Reports.REFERENCE BOOKS1. C. Kothari - Research Methodology2. Sharma and Sharma - Research Methodology3. P. Saravanavel - Research Methodology4. V.P. Michel - Research Methodology in Management27

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