BHARATHIDASAN UNIVERSITY, TIRUCHIRAPPALLI – 620 024

M.Com. (Computer Applications) – Revised Course Structure under CBCS

(For the candidate admitted from the academic year 2008-2009 onwards)

Ins. Credit Exam Marks

Sem Course Course Title Hrs / Hrs Total
ester Week Int. Ext.
I Core Course – I (CC) Managerial Economics 6 5 3 25 75 100
Core Course – II (CC) Fundamentals of Information 6 4 4* 25 75 100
Technology (Theory )
Core Course – III (CC) Financial Management 6 5 3 25 75 100
Core Course – IV (CC) Marketing Management 6 4 3 25 75 100
Core Course – V (CC) Management Information 6 5 3 25 75 100
System
II Core Course – VI (CC) Quantitative Techniques for 6 5 3 25 75 100
Business Decisions
Core Course – VII (CC) Human Resource 6 4 3 25 75 100
Management
Core Course – VIII (CC) E – Commerce 6 5 3 25 75 100
Core Course – IX (CC) E – Banking 6 5 3 25 75 100
Elective Course – I (EC) Office Programming 4 4 4 25 75 100
(Theory & Practical)
III Core Course – X (CC) Cost and Management 6 5 3 25 75 100
Accounting
Core Course – XI (CC) Research Methodology 6 4 3 25 75 100
Core Course – XII (CC) Oracle and RDBMS 6 5 3 25 75 100
Elective Course – II (EC) Data Base and Desk Top 6 4 4 25 75 100
Publishing
(Theory & Practical)
Elective Course – III (EC) Net Working and Internet 6 4 4 25 75 100
(Theory & Practical)
IV Core Course – XIII (CC) Securities Analysis and 6 5 3 25 75 100
Portfolio Management
Core Course – XIV (CC) Enterprise Resource Planning 6 4 3 25 75 100
Core Course – XV (CC) Project Work 6 5 - - - 100
Viva voce 20 marks
Dissertation 80 marks
Elective Course - IV (EC) Programming in C Language 6 4 4 25 75 100
(Theory & Practicals)
Elective Course - V (EC) Java Based Business 6 4 4 25 75 100
Application
(Theory & Practicals)
120 90 2000

Note: For Elective Courses I, II, III, IV & V Examination Duration:

Theory 2 Hours; Practical 2 Hours.
 SEMESTER - I
CORE COURSE – I – MANAGERIAL ECONOMICS

Credit Allotted: 5 Max. Marks: 75

Objective : To make the students to realize the usefulness of economic tools,

principles, laws etc. in business decisions.
Unit I

Managerial Economics – Meaning, Nature, Scope and Applications – Its Relationships

with other disciplines – Role of Managerial Economist – Demand Analysis –
Determinants of Demand and Demand forecasting.

Unit - II

Production Function – Law of Returns to Scale – Economies of scale – Cost Concepts –

Cost function – Cost Output relationship – Cost Control and Cost Reduction.

Unit - III

Price and Output decisions under perfect competition, Monopoly, Oligopoly,

Monopolistic Competition – Price discrimination – Pricing Objectives, Policies and
Practices – Price differentials.

Unit - IV

Profit – Concept and Meaning – Theories – Measurement – Economic Profit vs.

Accounting Profit – Break even analysis - Profit Planning and Forecasting.

Unit - V
Business Cycle – Role of Economic Forecasting in Business - Gross Domestic Product &
Gross National Product : Concepts and their relevance in economic growth – Methods of
Measurement – Trends in National Income estimates and utility – Concepts related to
liberalization, privatisation and globalization.

Books for Reference :

1. Joel Dean, Managerial Economics – Prentice Hall
2. Mehta P.L. – Managerial Economics – Sultan Chand and Sons
3. Varshney and Maheswari - Managerial Economics - Sultan Chand and Sons.
4. Gupta G.S. – Managerial Economics – Tata McGraw Hill
5. Reddy P.N. and Appannaih – Essentials of Managerial Economics – Himalaya
Publishing House.
6. Mithani D.M. – Managerial Economics – Himalaya Publishing House
7. Dwivedi D.N. - Managerial Economics - Vikas Publishing House P. Ltd.
8. S. Sankaran - Managerial Economics - Margham Publications
9. Cauvery, Sudha Nayak and Others - Managerial Economics - S. Chand and Sons.
 CORE COURSE – II – FUNDAMENTALS OF INFORMATION
TECHNOLOGHY
Credit Allotted: 4 Max. Marks: 75

Unit I
Managing with Information – Communication and Information Data Vs Information –
Types of Information – System concept and Information Systems.

Unit II
Introduction to Computer Software – Operating System – Programming Languages –
General Software Features and trends.

Unit III
Database Management Systems – Data Processing – Introduction to Database
Management System – Database design.

Unit IV
Communication in IT Age – Computer Networks – IT in Business Communication
(Facsimile transmission, Tele fax, Photocopies, Microfilm, Viewdata, CD’s DVD’s
Floppy / zip discs] – Tele conferencing, Video conferencing. Message Handling Services
– Voice mail, E-Commerce – impacts of IT:- Positive and Negative aspects of IT on
Business organizations – Information Technology Act 2000.

Unit V
System Analysis and Design – System planning – System implementation and system
maintenance – Computer Based Auditing.

Books for Reference:

1. S. V. Srinivasa Vallaban – Introduction to Information Technology
2. V.K. Kapoor - Information Technology.
 CORE COURSE III – FINANCIAL MANAGEMENT

Credit Allotted: 5 Max. Marks: 75

Objective : To make the students understand the concept and problems of Financial
Management.
Unit I
Introduction to Financial Management : Objectives, Functions, Scope, Evolution,
Interface of Financial Management with other Areas, Environment of Corporate Finance.
Time value of Money : Future Value of Single Cash Flow, Multiple Cash flow, Annuity,
Sinking Fund Factor. Present value of single cash flow, Multiple cash flow, Annuity,
Annuity Dues, Perpetuities. Comparison of Rates.

Unit II
Leverage : Operating Leverage, Financial Leverage, Total Leverage.

Sources of Long-term Finance : Equity, Preference Capital, Debentures, Term Loans and
Deferred Credit, Government Subsides, Sales Tax Deferments and Exemptions, Leasing
and Hire purchase.

Cost of Capital : Cost of debentures, Term Loans, Equity and Retained Earnings,
Weighted Average cost of capital, systems of weighting.

Unit III - Capital Structure

Introduction, Factors Affecting Capital structure, Features of an optimal capital structure,

capital structure theories : Traditional Approach, MM Approach.
Dividend Policy : Traditional Approach, Walter Model, Gordon Model, MM Position,
Rational Expectations Model.

Unit IV

Corporate Valuation : Discounted Cash flow Approach, Adjusted book Value Approach,
Approaches to Facilitate Value Based Management: Marakon Approach, Alcar
Approach, McKinsey Approach, Agency Consideration and Minimising agency Costs.

Unit V

Divisional performance Measurement and Control : Organizational Segmentation by

Responsibility, Measures of Performance, Problems of Transfer pricing, Innovative
Budgetary Control Systems, Management Reporting Systems.
EVA and Divisional Performance Measurement : EVA and MVA, EVA and NPV, EVA
and Executive Compensation, EVA, TQM and Shareholders Wealth, Improving EVA.

(Theory – 30 Marks Problem - 45 Marks)

Reference:
1. Prasanna Chandra, Financial Management: Theory and Practice, 5th Ed., Tata
McGraw Hill, 2001.
2. Ross, Westerfield, Jaffe, Corporate Finance, 5th Ed., McGraw Hill, 1999.
3. Brigham, Gapenski, Ehrhardt, Financial Management: Theory and Practice, 9th Ed.,
Dryden Press, 1999.
4. Pandey, I.M., Financial Management, Vikas Publishing House.
5. Vishwanath, S.R. Corporate Finance : Theory and Practice, Response Books, 2000.
6. R. Ramachadran & R. Srinivasan - Financial Management
 CORE COURSE IV – MARKETING MANAGEMENT

Credit Allotted: 4 Max. Marks: 75

Objectives :

Unit-I
Definition and Meaning of marketing and Marketing Management-Scope of Marketing
Management-Nature and Importance of Marketing Management- Problems of Marketing
Management - Difference between Sales Management and Marketing Management –
Functions of Marketing Management – Principles of Marketing Management - Marketing
Organisation Structure.
Unit-II
Product Development – New Product Planning and Development – Steps in New Product
Development – Management of Product Life Cycle – Product Line and Product Mix
Strategies –
Pricing – Objectives of Pricing Decisions – Factors influencing Pricing Decisions –
Process of Price determination – Kinds of Pricing.
Unit-III
Channels of Distribution – Meaning - Basic channels of distribution - Selection of a
suitable channel - Factors Influencing Selection of a channel-middlemen in distribution-
Kinds –Functions - Elimination of Middlemen - Arguments in favour of and against.
Unit-IV
Sales promotion-meaning and definition-objectives and importance of sales promotion
Causes for sales promotion activities-types of sales promotion programmes-salesmanship
and
personal selling-steps in selling-essentials of salesmanship-importance of salesmanship-
qualities
of a good salesman.
Unit-V
Meaning and Definition of Advertising - Advertising and Publicity - Objectives of
Advertising – Functions - Advantages of Advertising - Advertisement copy - Qualities of
a goodcopy - Elements of an Advertising copy - Objections against Advertisement copy -
Media of Advertisement - Factors governing the selection of the Media-Advertising
Agencies - Meaning
and Definition - Benefits or Services of an Advertising Agency.
Note: Question paper shall cover 100% theory

Books for Reference:

1.Marketing Management - C.B.Mamoria and Joshi
2. Marketing management - Dr.C.B. Gupta and Dr.N.Rajan Nair
3. Marketing Management - Philip Kotler
4. Modern Marketing - R.S.N.Pillai & Bagavathi
5. Fundamentals of Marketing - William J.Stanton
 CORE COURSE V – MANAGEMENT INFORMATION SYSTEM

Credit Allotted: 5 Max. Marks: 75

Objectives :

UNIT - I
Fundamentals of information systems – Concept of Information – Concept
of System, Sub-system, system approach – Information system – Tools for
information System - Meaning and Definition of MIS - MIS design, Development,
Implementation and Maintenance.
UNIT - II
Information Technology – Concepts – Architecture - Computer Hardware &
Trends in computer Hardware & Computer peripherals - Computer software –
system software – Application software – Database management – File
management – Database models, Database management system – Client server
computing.
UNIT - III
Role of communication -Trends in communication - Telecommunications
and Networks – communication direction, synchronization, channels and media –
Network Technology. – Tele communications Alternatives – DTP – Image
processing – Electronic communication system – electronic meeting system.

UNIT - IV
Information system applications: Information system for management
functions – Information system for Business functions- Accounting, Finance,
Manufacturing and Inventory control, Marketing - Human resource Information
System and Geographic information system – Applications of Information
Technology in E-Business.
UNIT - V
Strategic and managerial implication of Information system – Managing
information system resources – Other information system, Information system
models - TPS – Office automation – Decision support system – Executive
information System – Artificial Information system – Enterprise Resource
Planning.
Anx.56.A -M.Sc (FCA) - CBCS Page 7 of 16
TEXT BOOK
James O’Brien,“Management Information Systems”, TataMcGraw Hill Publishing Co.Ltd.
BOOKS FOR REFERENCE
1. L.M.Prasad & Usha Prasad, “Management Information Systems”, Sultan
Chand & Sons
2. A.K.Gupta, “Management Information Systems”, S. Chand & Co. Ltd.
3. Kenneth C. Laudon & Jane P. Laudon, “Management Information Systems”,
Prentice Hall of India (P) Ltd.
 SEMESTER - II
CORE COURSE – VI –QUANTITATIVE TECHNIQUES FOR
BUSINESS DECISIONS
Credit Allotted: 5 Max. Marks: 75
Objectives : To make the students to understand the various techniques of statistics used
in business for taking decisions.

Unit - I Concept of probability Distributions :

Probability meaning & theorem, Types of Probability, Baye’s Theorem – Binomial
Distribution - Poisson Distribution – Normal Distribution.

Unit - II Testing of Hypothesis

Definition of Hypothesis –Types of Hypothesis – Type I Error - Type II Error – Testing
of Population Mean – Proportion – Difference between Means –Difference between
proportions – ANOVA – Chi - square Test.

Unit - III
Transportation Problems – Initial Basic Feasible Solutions by North west corner Rule –
Matrix Minima method - Vogel’s Approximation Method – Optimization test by Modi
Method - Assignment problems.

Unit IV – Linear Programming and Theory of Games

Meaning of Linear Programming – Basic concepts and notation – Linear Programming
Model – Formulation – graphic and simple solution– Theory of games – Types of games
– Dominance – Rule for Dominance – Solution through graphic Simplex Method.
(Simple Problems only)

Unit V - Network Analysis – CPM and PERT

Introduction to Network Analysis – Preparation of Network Diagram – Critical Path
Method (CPM) – Time cost Consideration – Limitation of CPM – Programme Evaluation
and Review Technique (PERT) - Advantages and Limitations of PERT – Similarities and
Dissimilarities of PERT and CPM.
(Theory: 30 Marks; Problem: 45 Marks)

Books for Reference:

1. Richart I. Levin, and Rubin, Statistics for Management – Prentice Hall of India.
2. Homy A. Taha, Operations Research – An Introduction, McMillan.
3. Richard I Levin, Charles A. Kirpathic and David S.Rubin, Quantitative
Approaches to Management, McGraw Hill.
4. Bunkdick F.S. Et.al. Principles of Operations Research for Management, Richards
D. Irwin.
5. Anderson, Sweeney, Williams, An Introduction to Management Science :
Quantitative Approaches to Decision Making, 7th ed. West Publishing Company,
1994.
6. Quantitative Methods – S.P. Gupta
7. Quantitative Methods – Gopi Kuttan, Himalaya Publications
8. Quantitative Methods - Kanthi Swarup – Sultan Chand Publications
 CORE COURSE – VII – HUMAN RESOURCE MANGEMENT

Credit Allotted: 4 Max. Marks: 75

Objectives : To enable the students to understand the concepts and practices followed in
managing people at work.
Unit I

Meaning of HRM – Significance of HRM – Functions of HRM – Objectives of HRM –

Evolution and Development of HRM – Human Resource Planning – HRP at Different
levels – Process of Human Resource Planning.

Unit II

Sources and Techniques of Recruitment – Selection Procedure – Tests – Interviews –

Placement – Induction – Training Methods – The Training Procedure.

Unit III

Significance of Human Resource Development – Management Development

Programmes – Techniques of Management Development – Performance Analysis and
Development – Performance Appraisal – Counselling – Managerial Appraisal.

Unit IV

Career Planning – Succession Planning – Career Development – Counselling –

Absenteeism – Managing Change – Resistance to change – Approaches to Organisational
Change – Organisation Development – The OD Process – Job Evaluation Methods /
Techniques – Advantages of Job. Evaluation – problems of Job Evaluation.

Unit V

Reward System – Wage and Salary administration – Bonus – Objectives of Fringe

Benefits – Types of Fringe Benefits – Non Monetary Rewards – Motivation and
Motivation Theories – Leadership – Team Building – Morale – Communication – Job
Satisfaction.

BOOKS FOR REFERENCE :

1. Essentials of Human Resource Management and Industrial Relations – P.Subba Rao –

Himalaya Publishing House.
2. Personnel Management and Human Resources – C.S. Venkata Ratnam and
B.K.Srivastava – TMH.
3. Personnel Management and Industrial Relations – P.C. Tripathi – Sultan Chand &
Sons.
4. Human Resource Management – B.S.Bhatia and G.S.Batra – Deep & Deep
Publications.
 CORE COURSE – VIII – E – COMMERCE
Credit Allotted: 5 Max. Marks: 75
UNIT I
Introduction to E-Commerce – Electronic Commerce Frame work – Electronic commerce
and Media convergence – The anatomy of E-Commerce Applications – Components of
the IWay– Network Access Equipment – Global Information Distribution Networks –
Internet Terminology – NSFNET : Architecture and Components - National Research
and Educational Network.

UNIT II
Electronic Commerce and World Wide Web: Architectural Frame work for E-Commerce
– WWW Architecture – Hypertext Publishing – Consumer Oriented Applications –
Mercantile Process Models – Consumer’s Perspective – Merchant’s Perspective –
Electronic Payment Systems (EPS) – Types - Designing EPS - Smart Cards and EPS –
Credit Cards and EPS.

UNIT III
Electronic Data Interchange (EDI) : Applications – Security and Privacy Issues –
Software Implementations – Value Added Networks – Internal Information System –
Work-flow Automation and Coordination – Customization – Supply Chain Management .

UNIT IV
Marketing on the Internet: Advertising on the Internet – Charting the On-Line Marketing
Process – E-Commerce Catalogs or Directories – Information Filtering – Consumer-Data
Interface: Emerging Tools.

UNIT V
Multimedia and Digital Video: Concepts – Digital Video and E-Commerce – Video
Conferencing – Frame Relay – Cell Relay – Asynchronous Transfer Mode – Mobile
Computing Frame Work – Wireless Delivery Technology – Mobile Information Access
Devices – Cellular Data Communication Protocols – Mobile Computing Applications.

Note: Question paper shall cover 100% theory

Books for Reference:

1. Frontiers of Electronic Commerce - Ravi Kalakota, Andrew Winston
2. E-Commerce- A Managerial perspective - P.T.Joseph
3. Designing Systems for Internet Commerce- G.Winfield Treese & Lawrence C.Stewart
4. E-Commerce The Cutting Edge Of Business - Kamelesh K Bajaj, Debjani Nag
5. E Business Road Map for Success - Dr.Ravi Kalakota, Marcia Robinson
6.E-Commerce – Srinivasa Vallabhan.S.V.
 CORE COURSE – IX – E – BANKING
Credit Allotted: 5 Max. Marks: 75
Objective: To make the students to understand the e-banking transactions.

Unit I

Networking of computers – Types – LAN – WAN – Internet and Intra net – E-mail – rise
of on-line – banking technology in banking services.

Unit II

Electronic payment system : Automatic teller machine merits and demerits – installation
and security aspects a of ATM, MICR equipment – precautions in handling MICR
instrument – benefits and limitations.

Unit III

e-cash : features – benefits of e-cash – limitations of electronic data interchange –

electronic fund transfer credit card – debit card – payment through bank network –
payment by smar card – electronic pass book – home banking.

Unit IV

Electronic clearing services – SWIFT – types of message in SWIFT (society for world
wide interbank financial telecommunication) – message format in SWIFT – bank
information code – message flow in SWIFT system – advantages and structure of
SWIFT.

Unit V

E-Banking challenges and opportunities – services offered through e-banking – strengths

of e-banking – weakness of e-banking – opportunities – theories of e-banking.

Books for Reference:

1. Knowledge based system in banking sector – R.V. Kulkarni

2. Computer Application in Business and, Commerce and Banking – R.S. Viramani.
3. Computer Application in Business – R.Parameswaran.
 ELECTIVE COURSE – I – OFFICE PROGRAMMING
Credit Allotted: 4 Max. Marks: 75
Internal Assessment Theory – 15 Marks; Practical – 10 marks

Univ. Exam. Theory - 45 marks Practical - 30 marks

Unit I
Introduction to computers – Meaning and Characteristics of Computers – Components of
computer – I-P-O Cycle – Memory and control units – Input and Output devices –
Hardware and software – Operating Systems – Areas of Application – Benefits to
society.

Unit II
Word – Creating Word Documents – Business Letters using wizards – Editing – Inserting
Objects – Formatting – Spelling and grammar check – Word Count, Thesaurus, Auto
Correct – Working with tables – Mail Merge – Introduction to Spread Sheet (MS –
Excel) – Introduction to spread sheets – entering and editing text, numbers and formulae
– Inserting rows and columns Building Worksheets – Creating and formatting charts –
Application of Financial and Statistical functions.

Unit III
MS Power Point Creating a simple presentation – Creating, inserting and deleting slides –
Saving a Presentation.
(Practicals 40 marks)

Unit IV
Word – Personal, Official letters – Circulars and templates – Use of Wizards – Resumes
– Preparation of Bio data – Creating Greetings – Clip Art – Bullets and Numbering –
Insertion of charts and diagrams - Tables – Mail merge – Excel – Entering information in
worksheet – Sum functions - Align data cells – Changing column width and row height –
Pay bill – mark sheet – Electricity bill – Pay slip.

Unit V
PowerPoint – Simple presentations – creating slide show – animation – inserting and
deleting slides.
Books for Reference:
1. Microsoft Office for Windows – E.D. Jones and Derek Sutton Publication.
2. MS Office 2000 – Sanjay Saxena, Vikas Publishing House.
3. Computer Applications in Business – S.V. Srinivasa Vallabhan, Sultan Chand and
Sons, New Delhi.
4. Computer Applications in Business – TD Malhotra, Kalyani Publications.
5. PC Software for Windows made simple – Taxali, Tata Mcgraw Hill Publishing
Company Limited.
 SEMESTER III
CORE COURSE – X – COST AND MANAGEMENT ACCOUNTING
Credit Allotted: 5 Max. Marks: 75
UNIT – I
Cost Accounting – meaning – objectives – Nature and Scope – methods of
costing – techniques of costing - classification and coding of costs - inventory
control – stock levels – inventory systems - methods of pricing material issues.

UNIT – II
Labour costs – Direct and indirect – importance –Remuneration method –
labour performance reports – labour turnover and stability – Overheads –
Importance – allocation and apportionment of overheads - overhead cost control -
absorption costing.

UNIT – III
Job and batch costing – accounting system under job costing – treatment of
spoilages, defectives under job costing

UNIT – IV
Management Accounting – Nature & Scope – Tools and Techniques - Ratio
analysis – marginal costing– cost-volume profit analysis – Break-even analysis –
utility and limitations of cost volume profit analysis – Financial and profit planning
– objectives.

UNIT – V
Budget administration – types of budget – advantages – budgeting and
budgetary control.
Note : Question Paper Shall covers 50% Theory and 50% Problems

BOOKS FOR REFERENCE:

1. M.E. Thukaram Rao, ”Cost and Management Accounting”, New Age
International (P) Ltd.
2. M. N. Arora, “Cost and Management Accounting”, 8th Edition, Vikas
Publishing House (P) Ltd.
3. Hilton, Maher and Selto, “Cost Management”, 2nd Edition, Tata McGraw-Hill
Publishing Company Ltd.
4. B.M. Lall Nigam and I.C. Jain, “Cost Accounting”, Prentice-Hall of India (P)
Ltd.
 CORE COURSE XI – RESEARCH METHODOLOGY
Credit Allotted: 4 Max. Marks: 75
Objective : To make the students know the Research Methods in social science as
applicable to computer application in commerce.
Theory only
UNIT – I

Research in Management: An Introduction – Definition, meaning and nature – Scope and

objects of Research. Types of Research : Experimental Research – Survey Research –
Case Study methods – Ex Post Facto Research.

UNIT – II

Research Design – Defining Research Problem and Formulation of Hypothesis –

Experimental Designs.

UNIT – III

Research Process – Steps in the process of Research, Data Collection and Measurement:
Sources of Secondary data – Methods of Primary data collection – Questionnaire
construction - Attitude measurement and Scales – Sampling and Sampling Designs –
Pilot Study & Pretesting

UNIT – IV

Data presentation and Analysis – Data Processing – Methods of Statistical analysis and
interpretation of Data – Testing of Hypothesis and theory of inference

UNIT – V

Report writing and presentation –steps in Report writing – Substance of Reports –

Formats of Reports – Presentation of a Report.

BOOKS FOR REFERENCE:

1. V.P.Michael : Research Methodology in Management, Kitib Mohan Publications,

Alahabad.
2. C.R.Kothari : Research Methodology, Wiley Eastern Ltd, New Delhi
3. P.Saravanavel, Research Methodology, Kitab Mahal, Alahabad.
4. O.R. Krishnaswami : Methodology of Research in Social Science
5. D.Amarchend : Research Methods in Commerce.
 CORE COURSE XII – ORACLE AND RDBMS
Credit Allotted: 5 Max. Marks: 75
UNIT – I
Database concepts: A relational Approach – Database Management
Systems(DBMS) – Relational Database Model – Integrity rules – Theoretical
Relational Languages - Database Design: Data Modeling and Normalization .

UNIT – II
Oracle 8 : An overview - Personal Databases – Client / Server Databases -
Table Creation & Modification : Data types – Constraints – Creating an Oracle
Table - Working with tables: Data Management and retrieval .

UNIT – III
Multiple Tables : Join – Set Operators - Sub-Query - Advanced Features :
Objects, Transactions and Control – Views – Sequences – Synonyms – Index –
Controlling Access – Object privileges.
Anx.56.A -M.Sc (FCA) - CBCS Page 6 of 16

UNIT – IV
PL/SQL : Programming Language Basic – History of PL/SQL –
Fundamentals of PL/SQL – Data types – Variable declaration - SQL and Control
structures in PL/SQL.

Unit – V
Cursors and Exceptions – Procedures, Functions and Packages.

TEXT BOOK:
1. Nilesh Shah , “ Database Systems Using Oracle “ , Prentice – Hall of
India private Ltd.

BOOKS FOR REFERENCE:

1. Abraham silberschatz Henry F.Korth S.Sudarshan, “Database system
concepts “ , McGraw – Hill – companies.
2. Alexis leon , Mathews leon , “ Essentials of Database Management
systems”, Vijay Nicole imprints pvt Ltd.
3. Raghu Ramakrishnan & Johannes Gehrke, “Database management
systems”, McGraw – Hill –International editions.
ELECTIVE COURSE II – DATA BASE & DESK TOP PUBLISHING
(THEORY AND PRACTICALS)
Credit Allotted: 4 Max. Marks: 75
Internal Assessment Theory – 15 Marks; Practical – 10 marks

Univ. Exam. Theory - 45 marks Practical - 30 marks

(Theory 60 marks)
Unit I

Database – importance of Database – MS Access – MS Access – Introduction – Parts of

Access Window, Creating a Database, Relationships, Creating Table through Design
view – Relationship – Query – Form – Reports.

Unit II
Importance of Desktop publishing – Page Maker – DTP – Menu – File, Edit, Utilities,
Layout, Story, Type, Element, Window, Help – Working with Page Column – Indent.

Unit III
Importance of Photo creation and editing – Photoshop – The Photoshop Screen – Using
the Toolbox – Document and Scratch Sizes – The Info Palettee – Saving and loading
custom settings – Opening and saving files – Images – Layers – Channels and Mask –
Colour Correction Techniques – Animation.

Practical – (40 marks)

Unit IV
Access – Creation of Database – Creation of relationships – Creating tables through
design view – Database for salary, mark sheet, inventory, Form creation.

Unit V
Creating files – Photoshop – Saving and loading custom settings – Creating new file –
Use of painting tools – Copying and pasting selections – Moving selections – Grow and
Similar command – Editing Points – Use of Colour Balance Dialogue box.

Reference Books:
1. Photoshop 6 in easy steps – Robert Shufflebotham, Dreamtech Press.
2. Page Maker 6.5 Vishnu Priya Singh, Meenakshi Singh, Asian Publications Limited.
3. MS Office 2000 (Access only), Sanjay Sexana, Vikas Publishing House.
4. Computer Applications in Business, (Access only) Srinivasa Vallabhan, Sultan Chand
& Sons, New Delhi.
5. Desk Top Publishing, SK Yadava, Yatin Publishers, Delhi.
 ELECTIVE COURSE III – NETWORKING AND INTERNET
(THEORY AND PRACTICALS)
Credit Allotted: 4 Max. Marks: 75

Internal Assessment Theory – 15 Marks; Practical – 10 marks

Univ. Exam. Theory - 45 marks Practical - 30 marks

(Theory – 60 marks)
Unit I
Networking – Type of networking – Importance – components of network – Network
Protocol – TCP/IP – Internet Service Providers – Dialer Programs and Internet Programs
– Internet Explorer – Netscape.

Unit II
Introduction to Internet – A Brief History of Internet – Uses of Internet – The connection
to the Internet – Web pages – Web Pages come from the Web server – Web sites – The
normal Modem – ISDN, ADSL, CABLE Modems – Animation – Frames: Several Web
pages at once – Several Windows simultaneously – Printing.

Unit III
Internet Basics : Evolution – Basic Terminology – Getting into the net – Browsers –
Applications of Internet – Introduction to internet protocols – Language of Internet – E-
mail and Voice mail – Creating mail address – Meaning of Net Meeting and Chatting –
Tool bar.

(Practical – 40 marks)
Unit IV
E-mail address – creation – browsing – search engines – downloads.

Unit V
Visiting business places, libraries, Railway and Airline reservation centers online, online
chatting.

Books for Reference:

1. The Internet Instance Reference – Paul E Hoffman, BPB Publications.
2. Internet for Everyone – Alexis Leon Mathews, Leon Techworld, UBS Publications.
3. Computer Applications in Business (Internet only), Srinivasa Vallabhan, Sultan
Chand & Sons, New Delhi.
4. Internet Programming and Web Design – S.Aarathi, Kalaikathir Achagam.
5. Internet & E-mail – Yatin Publications, Delhi.
6. Internet Complete – BPB Publications.
 SEMESTER - IV
CORE COURSE – XIII – SECURITY ANALYSIS AND PROTFOLIO
MANAGEMENT
Credit Allotted: 5 Max. Marks: 75
UNIT – I
Nature and scope of Investment Management Investment Objectives – Investment
Process –Investment Media Security and Non-security forms of Investment gilt edged
securities – Sources of Investment information.

UNIT – II
New Issues Market – Methods of Issuing – Parties involved in the new issue market –
Secondary market – Stock Exchanges – NSE and BSE – Trading mechanism – online
trading – SEBI and Investors production.

UNIT – III
Security Analysis – Risk and Return – Fundamental Analysis – Technical Analysis –
Dow Theory – Market Indicators - Efficient Market Hypothesis.

UNIT – IV
Portfolio Construction – Traditional and Modern approach – Rationale of Diversification
of Investments – Markovitz theory – Sharpe Index Model - Capital Asset Pricing Model.

UNIT – V
Investment companies in India – Types Mutual Fund Operations in India – UTI – SEBI
and RBI Guidelines for Mutual Funds.

Note: Theory only

BOOKS FOR REFERENCE:

1. Punithavathy Pandian : Security Analysis and Portfolio Management (Vikas
Publishing
House)
2. Gupta L.C. : Return of Equities – The Indian Experience
(New Delhi OXFORD).
3. Bhalla V.K. : Investment Management and Portfolio Management
(S.Chand & Co. Delhi).
4. Fisher & Jordon : Security Analysis and Portfolio Management.
5. Preeti Singh : Security Analysis (Himalaya Publishing House).
6. Avadhani V.A. : Investment and Securities Markets in India.
7. SEBI : Guidelines 1992.
8. Jack dark Francis Investment : Analysis and Management (McGraw Hill 1990).
9. Gara.K.L : Stock Exchanges in India.
10. Yasasway : Equity Investment Strategy.
 CORE COURSE – XIV – ENTERPRISE RESOURCE PLANNING

Credit Allotted: 4 Max. Marks: 75

UNIT – I
Introduction to ERP – Conceptual model of ERP – Evolution of ERP –
Structure of ERP - Reasons for Growth – Advantages of ERP – Enterprise: An
overview. ERP and Related Technologies: Business Process Re-engineering –
Management Information System – Decision Support System – Executive
Information system – Data Warehousing – Data Mining – OLAP – Supply Chain
Management.

UNIT- II
ERP – Manufacturing Perspective – Materials Requirement Planning –
Distribution Requirements Planning – JIT – CAD/CAM – Product Data
Management – ERP Modules: - Plant Maintenance – Quality Management –
Materials Management.

UNIT - III
Benefits of ERP: Reduction of Lead Time – Reduction of Cycle Time –
Improved Resource Utilization – Reduced Quality Costs – Increased Flexibility –
Improved Information accuracy and Decision making capability.

UNIT - IV
ERP Implementation Lifecycle: Introduction – Per-evaluation screening –
Project Planning – Gap Analysis – Reengineering – Configuration –
Implementation – Testing – Training – Maintenance. Vendors, Consultants and
Users: Inhouse Implementation-Pros and Cons – Vendors – Consultants – Endusers.

UNIT - V
Future Directions in ERP: New Markets – New Channels – Faster
Implementation Methodologies – Business Models – Application Platforms – new
business segments – Web-enabling – Market Snapshot.

BOOKS FOR REFERENCE:

1. Alexis Leon , “Enterprise Resource Planning “,Tata McGraw – Hill
Publishing Company Ltd.
2. Rahul V. Altekar , “Enterprisewide Resource planning-Theory and
practice”, Prentice Hall of India Pvt Ltd.
3. Vinod kumar garg and N.K.Venkitakrishnan , ” Enterprisewide Resource
Prentice Hall of India Pvt Ltd.
4. Dr.Subodh Kesharwani , “ ERP systems – Application, Experiences &
Upsurg “ , Pragati prakathan publication – Meerut.
5.Balasubramanian, Enterprise Resource Planning
 CORE COURSE XV – PROJECT WORK
Credit Allotted: 5 Max. Marks: 100
Project Dissertation - 80 Marks;
(2 Reviews – 20 + 20 = 40 Marks
Report Evaluation = 40 Marks)
Viva – 20 Marks
 ELECTIVE COURSE IV – PROGRAMMING IN C LANGUAGE
(THEORY & PRACTICALS)
Credit Allotted: 4 Max. Marks: 75

Internal Assessment Theory – 15 Marks; Practical – 10 marks

Univ. Exam. Theory - 45 marks Practical - 30 marks

THEORY 2 hours

Unit I

C Language – Features – Compilers – Character Sets – Identifiers – Reserved Words –

Concept of Data Types – Qualifiers – Specifiers – constant – Escape sequences – C –
Program structure - Type of Operators – Arithmetic – Relational – Logical – Bitwise –
Assignment – Type conversion – Operator precedence and associativity.

Unit II

Simple Input / Output Facilities – Header Files – Functions – Formatted I/O functions –
Scanf() – Printf() – Writing C Program.

Unit III
Control constructs – If – else – if else if – do while – while – nested loops – break
statement – continue, switch case – storage classes – Arrays – Functions – Pointers –
Structure – Union – Files.

Practical Programs

Unit IV
Program to print pay bills; Result processing – Electricity bill preparation; Telephone bill
preparation – Bank Transactions; Income Tax Calculations – Admission list preparation;
Driving License Application – Medical Diagnosis.

Unit V
Calculation of simple interest and compound interest – Reverse a float; string; If , Else if,
Do while, While loops – Nested loops; Property Tax Calculation – Profit and Loss
Account; Balance Sheet.

Books Recommended :

1. Programming in C – Balagurusamy.
2. C for All – S Thamarai Selvi and R Murugesan.
ELECTIVE COURSE V – JAVA BASED BUSINESS APPLICATION
(THEORY & PRACTICAL)
Credit Allotted: 4 Max. Marks: 75

Internal Assessment Theory – 15 Marks; Practical – 10 marks

Univ. Exam. Theory - 45 marks Practical - 30 marks

Theory Time: 2 hrs

Unit – I
Fundamentals of object oriented programming – Java Evolution – Java Tokens –
Constants, Variables and Data types – Operators and Expressions – Branching and
Looping Statements – Arrays – Call by Reference and Value.

Unit - II
Classes – Objects and Methods – Define a class – Create a class – Constructors –
Function overloading – Inheritance – String Handling and Vectors

Unit – III
Interfaces: Implementing Multiple Inheritance – Packages – Creating and
Accessing Packages – Threads – Creation of threads, thread methods – Exceptions –
Types of Exceptions – Try, catch, throw, throws statements – Managing Input/Output
statements

Practical Time: 2 hrs.

Unit – IV
Branching and Looping statements – Classes and objects – Arrays – String and
Vectors – Interfaces and Packages

Unit – V
Exceptions – Try catch statements – Graphics Programming – Input and Output
files – Abstract Window Toolkit (AWT) – Applet

Reference Book:
1. C. Xavier – Programming with Java 2 – SCITECH Publications
2. E. Balagurusamy – Programming with Java – Second Edition
3. John R. Hubbard – Programming with Java – McGraw Hill International Edition
 JAVA PROGRAMMING LAB
List of Practicals:

1. Biggest among the 3 numbers using if., else statement

2. Factorial of the given number
3. nCr value of the given numbers
4. Count the number of vowels, consonants and words in a given sentence
5. Arrange the set of names in Alphabetical order
6. Define a class Circle and find out the area and circumference of a circle
(use overloaded Constructors and static constant value of Pl)
7. Inheritance, Interfaces and Packages
a. Program using single Inheritance
b. Program using Multiple Inheritance
c. Prepare a student information system using set of classes in a package

8. Exception Handling

Write Java Programs to handle the following Exceptions

i. Divide by Zero Exception
ii Number Format Exception

9. Write a Program to concatenation of two files

10. An Applet program to prepare a BIO-DATA format
 BHARATHIDASAN UNIVERSITY, TIRUCHIRAPPALLI – 620 024

M.Com. (Computer Applications)

Core Course VI - Quantitative Techniques for Business Decisions

(For the candidate admitted from the academic year 2009-2010

onwards)

Credit Allotted : 5 Max. Marks:75

Unit I: Meaning of Quantitative Techniques – Role of Quantitative techniques –

Advantages and limitations of Quantitative Techniques Correlation analysis – simple –
partial and multiple, Regression analysis – Time Series.

Unit II: Probability – Elements of probability – Theorems of probability – theoretical

distributions – Binomial – poison – Normal distribution – Normal distribution.

Unit III: Definition of Hypothesis – Types of Hypothesis – Type I Error – Type II Error –
t test – F test – ANOVA – Chi – Square test.

Unit IV: Transportation problem – Initial Basic feasible solutions by North West Corner
rule – Minimization method – Maximize method – Vogel’s approximation method –
optimization test by Modi method – Assignment methods.

Unit V: Linear programming – Basic Concepts and notation – Linear programming

formulation – solution through graphic methods, Simplex Method ( Simple problem)

Note: 80 % Problem 20 % Theory

Book for Reference:

1 Quantitative Technique – C.R. Kothari

2. Statistical Methods – S.C. Gupta

3.Statistical Methods – S.P. Gupta

4. Advanced Statistics – D.L. Enclave

---