B.COM.

[BANKING] THIRD YEAR

From June 2015

Semester - V

Sr.no. Subject/Papers Sem V

1 Paper I E-Banking & Accounting I

2 Paper II Banking & Banking Institutions I

3 Paper III Banking Laws I

4 Paper IV Banking Operations I

5 Paper V Reserve Bank of India I

6 Paper VI Financial Statements of Banks I

7 Paper VII Training I

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 B.COM. THIRD YEAR
Semester - V

Paper I - E-Banking and Accounting I

Chapter I Electronic Banking

E-banking, Any time Banking, Any where Banking, Home

Banking, Internet Banking, Mobile Banking, Core Banking.

Chapter II Plastic Money

Automated Teller Machines [ATM], Personal Identification

Number [PIN], Multiple Pin, Debit Cards, Credit Cards, Smart
Cards, Electronic Cheque, Electronic Cash, Electronic Token,
Electronic Purse.

Chapter III Bank Reconciliation Statement

Meaning, Need, Causes of differences preparation of Bank

Reconciliation Statement.

Chapter IV Final Accounts of Banking Companies

Requirements of Banking Companies as to accounts and audit,

Significant features of accounting systems of Banks, Principal
books of account, Preparation and Presentation of Financial
Statements of Banks, Preparation Of Final Accounts.

Books :- 1]Principles and Practices Of Banking

2] Accounting and Finance For Bankers
3] Information Technology
[Publication :- Macmilam Publishers India Ltd.]
www.macmilanindia.com Add:- 3A, 5th Floor, DLF Corporate Park, Gurgaon
122 002 [Haryana]

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 Paper - II -BANKING AND. BANKING INSTITUTIONS I

Objectives:

1) To equip with students with the banking and finance sector.

2) To make awareness among them about banking sector reforms.
3) To familiarizes students about NBFIs
4) To give Information to them about importance of financial Institutions in
India

Unit I :
Introduction: Definitions & meaning of banks, functions of banks,
types of banks, Structure of Indian banking, Banking sector reforms,
Narsimhan committee recommendations.

Unit II : Nationalization of banks: Objectives of Nationalisation,

Nationalisation and new economic policy, Privatisation of banks,
Foreign banks.

Unit III : Definition of financial Institutions, Their role and importance In

Indian economy.

Unit IV : Non-Banking Financial Institutions: Evolution and working of lease

financing. Mutual funds, factoring. Housing finance, Venture capital
funds, Merchant banking.

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 Paper - III - Banking Law I

Unit I: Banking Law:

Introduction Meaning, Nature and Scope, Banking Regulation Act
1949, RBI Constitution, Management and Function.

Unit II: Negotiable Instrument (Act 1881): -

Definition , Characteristics, Types, Cheque, Bills of Exchange and
Promissory Note, Crossing and Endorsement - Meaning, Types of
Crossing, General, Special, Double, Endorsement- Definition, Kinds,
Significance.

Unit III: Securitization And Reconstruction Of Financial Assets And

Enforcement Of Security Interest, Act 2002 [SARFAESI],
Introduction, Definitions, Regulation Of Securitization And
Reconstruction Of Financial Assets Of Banks And Financial
Institutions.

Unit IV: Recovery Of Debts Due To Banks And Financial Institutions Act
1993 [DRT ACT] And Preliminary Establishment Of Tribunal And
Appellate Tribunal, Jurisdiction, Power And Authority Of Tribunals,
Procedures Of Tribunals, Recovery Of Debts Determined By Tribunal
And Miscellaneous Provisions.
Books :-
1] Legal and regulatory aspects of banking by macmilan publishers India
Ltdwww.macmilanindia.com
2] Banking Theory and Practice by Dr. P.K. Srivastava, Himalaya Publishing
House, Mumbai.
3] Banking Theory, Law and Practice by E. Gordon and K. Natarajan , Himalaya
Publishing House, Mumbai.
4] Business Law for management by K.R. Bylchandani, , Himalaya Publishing
House, Mumbai.

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 Paper IV- Banking Operations I

Learning Objectives: The objective of this course is to bring awareness of

banking operations among the students.

Unit I: Banker and Customer:

Relationship between a Banker and a Customer, Statutory obligations
to honour cheques , banker's duty to maintain secrecy of customers
accounts.

Unit II: Deposits

General precautions for opening an account, Account opening and
closing procedure. Current Deposit A/c, Fixed Deposit A/c, Savings
Deposit A/c, Linked Saving Bank Deposit, Recurring Deposits and
other deposits.

Unit III: Pass Book/ Statement of Account

Pass Book/ Statement of Account, Correct Entry, Wrong Entry,
Entries favorable to the customers, Entries favorable to the Bankers.

Unit IV: Cheques and Drafts

Definition of Cheque, Draft and Bill of exchange Salient features of
Cheque, Specimen of Cheque, Cheque v/s Draft, Types of Cheques,
Crossing of a Cheque, Types of Crossing of a Cheque.

Unit V: Online Banking Operations

Traditional banking v/s online banking, Operations of
Automated Teller Machine [ATM], Debit Cards, Credit Cards,
Electronic Clearance System [ECS], Real Time Gross Settlement
(RTGS), National Electronic Fund Transfer (NEFT], Cheque
Truncation System [CTS], Internet Banking.

References :

1. E Gordon and K Natrajan- Banking-Theory, Law and Practice- Himalaya

Publishing House.
2. Banking Theory and Practice by Dr. P.K. Srivastava, Himalaya Publishing
House, Mumbai.

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 Paper V- Reserve Bank of India I

Unit I : Introduction
Definition, Objectives of RBI, Brief history of RBI, Nationalisation,
Management and Administration of RBI, Function of RBI, Printing of
securities and minting in India, Issue of Plastic Notes, RBI guidelines
for new bank licenses, Revised priority sectors lending norms.

Unit II: Department of RBI

Functions of Currency Management, Urban Bank, Rural PL & Credit,
Foreign exchange Banking super, monetary policy, statistical &
analysis & computer service department of RBI

Unit III: RBI and Credit Control

Meaning, objectives and methods of credit control, quantitative credit
control & qualitative credit control, credit policy of RBI, RBIs first
Bi- monthly monetary policy, objectives & evaluating monetary
policy.

Unit IV: RBI & Non Banking Financial Companies

Non- Banking Financial companies, Statutory provisions, new
measures, growth & process of NBFCs, Supervision & aspection of
NBFCs, RBI recent guidelines on Bad Loans for NBFCs.

Reference Book
1. Parmeshwaram & Natranjan :- Indian Banking- S.Chand, New Delhi.
2. Pratiyogita Darpan:- Indian Economy, 2013-2015
3. Kalambe R.:- Indian Economy, Bhagirth Prakashan, Pune
4. Ruddar Datts & KPM Sundharam:- Indian Economy, S.Chand & Co. Ltd,
New Delhi.
5. Mirge Jaganath :- Banking- Nakshatra Prakashan, Aurangabad.

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 Paper IV- Financial Statement of Banks I

Unit I : Monthly Financial Statement

a] Funds Management
b] Cash Reserve Ratio
c] Statutory Liquidity Ratio

Unit II: Trail Balance Income/ Expenditure Statements

Comparative Position of deposits/ advances.
Comparative Position of overdues.

Unit III: Quarterly Financial Statement

Review of deposit mobilization
Branch-wise performance of deposits and advances.
Review of recovery performance and action against defaulters.

Unit IV: Review of action taken on internal inspection report and compliance,
advances to directors/ their relative.

Reference web site :- www.rbi.org.in.

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 V Semester
Paper VII Training - I

1. Training is compulsory for three months.

2. Training is part time for three to four hours daily.
3. Application for Training.
4. Joining report of Training.
5. Training Completion Certificate from Bank Authority.

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 B.COM. [BANKING] THIRD YEAR

From June 2015

Semester - VI

Sr.no. Subject/Papers Sem VI

1 Paper I E-Banking & Accounting II

2 Paper II Banking & Banking Institutions II

3 Paper III Banking Laws II

4 Paper IV Banking Operations II

5 Paper V Reserve Bank of India II

6 Paper VI Financial Statements of Banks II

7 Paper VII Project Work II

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 Semester VI

Paper I - E- Banking and Accounting - II

Chapter I Electronic Clearing System

ECS, MICR Clearing System, Truncation Of Cheque System,

Debit Clearing System, Credit Clearing System, RTGS [Real
Time Gross Settlement] NEFT[ National Electronic Fund
Transfer]

Chapter II Electronic commerce and banking

E-Business, E-Commerce, E-Banking, Mobile Payments, The

Call Centers, EBPP[ Electronic Bill Presentment And Payment]
System

Chapter III Accounting in computerized environment

Meaning Of Computerized Accounting, Features And Terms

Used In Computerized Accounting, Difference Between
Computerized Accounting And Manual Accounting,
Advantages And Disadvantages Of Computerized Accounting,
Functions Of Performed By Computerized Accounting
Softwares Available In The Market.

Chapter IV Audit of Banking Companies :

Statutory Audit {CAMEL Rating}, Concurrent Audit,

Inspection of Banking by RBI { CAMEL Rating}, Audit Report
of Banking Companies.

Books:- 1] Information Technology

2] Accounting AND FINANCE FOR BANKERS
[Both by Macmian publishers India Ltd] www.macmilanindia.com
3] Banking Theory and Practice by Dr. P.K. Srivastava, Himalaya Publishing
House, Mumbai.

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 Paper II Banking & Banking Institutions II

Unit I: The State Bank Of India

Nationalisation Of Imperial Bank, Organisation And Management

Objectives, Information Technology Internal Control, State Bank
Group The State Bank Of India [Amendment] Bill 2010.

Unit II: Co-Operative Banking Urban Co-Operative Banks, A Profile Of

Urban Co-Operative Bank Conclusion, Draft Vision Document For
Urban Co-Operative Banks. Rural Co-Operative Banks- State Co-
Operative Bank, [Maharashtra State Co-Operative Bank] District
Central Co-Operative Banks.

Unit III: Industrial Development Bank Of India- Organization, Objectives &

Management, Functions, ICICI- Organization, Objectives,
Management, Functions, Small Industries Development Bank Of
India- Organization, Objectives, Management & Function.

Unit IV: Export Import Bank Of India Organization, Objectives,

Management & Functions, The World Bank Organization, Objectives,
Management & Functions.

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 Paper III - Banking Law II

Unit I: Banking Related Laws:

Law Of Limitation- Provision Of Banker's Book Evidence Act,
Special Features Of Recovery Of Debts Due To Bank And Financial
Institution Act 1993, Consumer Protection Act 1986, Banking
Ombudsman, Lenders Liability Act.

Unit II: Mode of Charging Security :

Lien, Pledge, Mortgage, Assignments Hypothecation - Merits And
Demerits Of Different Type Of Charges.

Unit III: Banking Regulatory Framework:

Provisions Of RBI Act 1935, Prevention Of Money Laundering Act
2002, Government And RBI Powers Opening Of New Bank And
Branches Licensing Constitution Of Board Of Directors And Their
Rights, Bank Share Holders And Their Rights.

Unit IV: Tax Laws

Income Tax, Banking Cash Transaction Tax, Fringe Benefit Tax And
Service Tax.

Unit V: The legal services authorities Act 1987 Introduction, Lok Adalats

Book: 1] Legal and regulatory aspects of banking by macmilan publishers India

Ltdwww.macmilanindia.com
2] Banking Theory and Practice by Dr. P.K. Srivastava, Himalaya Publishing
House, Mumbai.
3] Business Law for management by K.R. Bylchandani, , Himalaya Publishing
House, Mumbai.

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 Paper IV - Banking Operations II

Learning Objectives: The objective of this course is to bring awareness of

banking operations among the students.

Unit I: Loan and Advances :

Principles of sound lending, Secured and unsecured Advances, forms
of Advances, Procedure foe Sanctioning Advances.

Unit II: Credit Creation:

Primary v/s derivative deposit, Multiple Creation of credit, techniques
of credit Creation, Limitations of Credit Creation.

Unit III: Subsidiary Services:

Agency Services- Payment and Collection, Purchase and Sale of
Securities, Role of Banker as-an Executor, Administrator and Trustee,
Miscellaneous Services.

Unit IV: Securities for Advances:

Advances agent Incentive P

Unit V: Foreign Exchange:

Meaning and definition of Foreign Exchange Market, Rate of
Exchange, Kinds of Exchange Rate, Determination of Exchange Rate,
RBI and Foreign Exchange Control, Role of FEMA in Foreign
Exchange.

References:

1. E Gordon arid K Natrajan- Banking-Theory, Law and Practice- Himalaya

Publishing House.

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 Paper V - Reserve Bank of India II

Unit I: Control & Regulation of Banking and RBI main provisions of

Banking Regulation Act 1949, Supervision of Banks in India.

Unit II: Agriculture & Industrial Finance [ RPCD]

RBI & Agriculture finance, RBI & Industrial Finance, Role of
Agriculture & Industry in Indian economy.

Unit III: Payment settlement systems & information Technology trends in

payments system, policy initiatives, IT initiatives for Banking system
and it within RBI.

Unit IV: Credit Delivery & Financial inclusion

Credit delivery, financial inclusion, financial literacy, Bank notes &
coins in circulation, RBI & customer service in Banks.

Unit V: KYC norms & Anti money laundering

RBI policy on KYC, objectives & key elements of policy concept of
money laundering, obligations of banks institutions, under prevention
of money laundering Act 2002.
Reference Book
1. RBI re 2013-2014
2. Banking Iyengar vijayaragavan, fixel pub. New delhi.
3. Banking Theory and Practice by Dr. P.K. Srivastava, Himalaya Publishing
House, Mumbai.

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 Paper VI Financial Statements of Banks II

Unit I: Half- Yearly Statements

Review of action taken on concurrent audit report.
Review of action taken on the finding of RBI inspection report/
statutory audit report.

Unit II: Review of Priority Sector/ Weaker Section Lendings.

Review of Merchant banking Business.
Half-yearly working results/ Review of performance of branches-
income tax and expenditure.

Unit III: Annual statements Banks Balance Sheet, Profit and Loss Account,
Working result, Budget, Review of Bad Debts proposed to be written-
off, review of Loss making branches.

Unit IV: Review of Statutory Audit Report

Review of Annual Business Plan.

Reference website- www.rbi.org.in.

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 VI Semester
Paper VII - Project Works - II

1. Training based project works.

2. Project Works is prepared upto 40 pages.
3. Project Works including specimen / profroma of forms.
4. Objectives of Training
5. Output of Training.
6. Conclusion of Project Works.

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