(For the Students admitted in the Academic year 2022-23) 1

ANNAMALAI UNIVERSITY
112 B.Com. (Bank Management)

Programme Structure and Scheme of Examination (under CBCS)

(Applicable to the candidates admitted in Affiliated Colleges in the academic year
2022 -2023 ONLY)
Course Code

Hours/Week
Maximum
Marks

Credit
Part

Study Components & Course Title

Total
CIA

ESE
SEMESTER – I
22UTAML1 Language Course - I : Tamil-I 5 3 25 75 100
I
1
22UENGL1 English Course - I : Communicative English I 5 3 25 75 100
II
2
22UBBMC1 Core Course - I : Financial Accounting I 4 4 25 75 100
3
22UBBMC1 Core Course - II : Principles of Management 4 4 25 75 100
4 III
Core Practical – I : Computer Application in 4 - - - -
Business
Allied Course – I 4 3 25 75 100
22UBBMS1 Skill Based Course I: Office Management 2 2 25 75 100
6
22UENVS1 Environmental Studies 2 2 25 75 100
IV
8
Total 30 21 700
SEMESTER – II
22UTAML2 Language Course - II : Tamil-II 5 3 25 75 100
I
1
22UENGL2 English Course - II : Communicative English II 5 3 25 75 100
II
2
22UBBMC2 Core Course - III : Financial Accounting II 5 4 25 75 100
3
22UBBMP2 Core Practical – I :Computer Application in 4 3 40 60 100
4 Business
III
Allied Course - II 3 3 25 75 100
22UBBMS2 Skill Based Course II: Business 2 2 25 75 100
6 Communication
22UVALE2 Value Education 2 1 25 75 100
IV
7
22USOFS2 IV Soft Skill 2 1 25 75 100
 (For the Students admitted in the Academic year 2022-23) 2

8
NMSDC01 Language Proficiency for Employability: 2 2 25 75 100
EFFECTIVE ENGLISH
Total 30 22 900
 (For the Students admitted in the Academic year 2022-23) 3

SEMESTER – III
22UTAML I Language Course - III: Tamil-III 5 3 25 75 100
31
22UENGL3 II English Course - III: English Through 5 3 25 75 100
2 Literature – I
22UBBMC Core Course IV –Corporate Accounting 4 4 25 75 100
33
22UBBMC Core Course V – Banking Theory, Law and 4 4 25 75 100
34 Practice
III Core Practical – II : Principles and Practices of 3 - - - -
Banking
Allied Course - III 3 3 25 75 100
22UBBME Internal Elective – I 4 3 25 75 100
36
22UBBMN Non-Major Elective – I: Modern Banking 2 2 25 75 100
IV
37
Total 30 22 700
SEMESTER – IV
22UTAML I Language Course - IV: Tamil-IV 5 3 25 75 100
41
22UENGL4 II English Course - IV: English Through 5 3 25 75 100
2 Literature – II
22UBBMC III Core Course VI-: Cost Accounting 4 4 25 75 100
43
22UBBMC Core Course VII- Financial Markets and 4 4 25 75 100
44 Services
22UBBMP Core Practical – II: Principles and practice of 3 3 40 60 100
45 Banking
22UBBMA Allied Course - IV 3 3 25 75 100
46
22UBBME Internal Elective - II 4 3 25 75 100
47
22UBBMN IV Non-Major Elective – II: Basics of Customer 2 2 25 75 100
48 relationship Management
22UNMSD02 IV MS Office Essentials 2 25 75 100
Total 30 27 900
 (For the Students admitted in the Academic year 2022-23) 4

SEMESTER – V
22UBBMC51 Core Course - VIII: Risk Management in Banks 5 5 25 75 100
22UBBMC52 Core Course - IX: Retail Banking 6 5 25 75 100
22UBBMC53 Core Course – X : Income Tax Law and 6 5 25 75 100
III Practice
Core Practical – III : Entrepreneurial 4 - - - -
Development -Theory
22UBBME54 Internal Elective - III 4 3 25 75 100
22UBBMS55 IV Skill Based Course – Company Law 3 2 25 75 100
22UGENS57 IV Gender Studies 2 1 25 75 100
Total 30 21 600
SEMESTER – VI
22UBBMC61 I Core Course - XI: International Banking 6 5 25 75 100
22UBBMC62 II Core Course - XII : Bank Auditing 6 5 25 75 100
22UBBMC63 III Core Course - XIII : Management Accounting 6 5 25 75 100
22UBBMP64 Core Practical – III: Business Plan Preparation 5 3 40 60 100
and Appraisal
22UBBME65 Internal Elective - IV 4 3 25 75 100
22UBBMS66 IV Skill Based Course – IV: Fundamentals of 3 2 25 75 100
Digital Banking
22UEXTA67 V Extension Activities - 1 100 - 100
22UNMSD03 IV Mutual Funds / Insurance 2 25 75 100
Total 30 26 800
Grand Total180140 4600
 (For the Students admitted in the Academic year 2022-23) 5

List of Allied Courses

(Choose one in each Semester)

Semest Course Course Title H/W C CIA ESE Tota

er Code l
I 22UECOA01 Business Economics – I 4 3 25 75 100
I 22UBUMA01 Business Mathematics 4 3 25 75 100
I 22UCOMA02 Consumerism 4 3 25 75 100
II 22UECOA03 Business Economics – II 4 3 25 75 100
II 22UCOMA08 Intellectual Property 4 3 25 75 100
Rights
II 22UCOMA10 Project Management 4 3 25 75 100
III 22UCOMA27 Indian Financial System 3 3 25 75 100
III 22UCOMA03 Business Environment 3 3 25 75 100
IV 22UCOMA17 Development Banking 3 3 25 75 100
IV 22UCOMA18 Organizational 3 3 25 75 100
Behaviour

List of Internal Elective Courses (Choose in each Semester)

Semeste Course Code Course Title H/ C CI ES Tota

r W A E l
22UBBME36- Banking Technology 4 4 25 75 100
1
22UBBME36- Business Law 4 4 25 75 100
III
2
22UBBME36- Investment Management 4 4 25 75 100
3
22UBBME47- Services Marketing 4 3 25 75 100
1
22UBBME47- Treasury Management 4 3 25 75 100
IV
2
22UBBME47- Retail Marketing Management 4 3 25 75 100
3
V 22UBBME54- Marketing Management 4 3 25 75 100
1
22UBBME54- Cooperative Banking 4 3 25 75 100
2
 (For the Students admitted in the Academic year 2022-23) 6

22UBBME54- Corporate Social Responsibility 4 3 25 75 100

2
22UBBME65- Human Resources Management 4 3 25 75 100
1
22UBBME65- Financial Management 4 3 25 75 100
VI
2
22UBBME65- Merchant Banking 4 3 25 75 100
3
 (For the Students admitted in the Academic year 2022-23) 7

PROGRAMME OUTCOMES (POs)

On successful completion of the B.com.(Bank Management) program, the

students are able
1) To have basic knowledge of finance, banking, accounting and taxation.
2) To equip with professional, inter-personal and entrepreneurial skills for
economic and social growth.
3) To gear up with updated knowledge in implementing business practices.
4) To blend knowledge, skill and attitude that will sustain an environment of
learning and creativity.
5) To impart value based and job oriented education, which ensures that the
students are trained into up-to-date.
 (For the Students admitted in the Academic year 2022-23)8

SEMESTER: I
CREDITS: 4
CORE: I 22UBBMC13: FINANCIAL ACCOUNTING I
HOURS: 4/W
PART: III

COURSE OBJECTIVES
1. To understand the basic Principles and practical Applications of Accounting
2. To have practical knowledge in the preparation of Double Entry System
3. To draft the Final Accounts as per the accounting standards
4. To acquire knowledge about Depreciation accounting
5. To gain expertise in preparation of Single-Entry System

Unit I:Introduction Hours:12

Meaning of accounting – objectives– advantages -limitations - Accounting
concepts and conventions - Methods of accounting - Journal - Ledger– Trial Balance
Unit II: Final accounts Hours:12
Meaning of final accounts – adjustments in preparation of final accounts –
preparation of trading, profit & loss account and balance sheet of sole
proprietorship concern.
Unit III: Depreciation Hours:12
Meaning of depreciation – causes– need– Methods of calculating depreciation:
straight line method and written down value method (change in method of
depreciation is excluded) – Methods of recording depreciation: by charging
depreciation to assets account or by creating provision for depreciation account.
Unit IV: Single entry system Hours:12
Meaning of single-entry system – features and limitations of single-entry
system – Distinction between single entry system and double entry system -
Methods of calculation of profit: 4 Statement of affairs method and Conversion
method – Distinction between statement of affairs and balance sheet.
Unit V: Rectification of Errors and Bank Reconciliation Statement Hours:12
Classification of Errors – Rectification of Errors – Preparation of Suspense a/c.
Bank Reconciliation Statement – Need and preparation
Theory 20%; Problem 80%
COURSE OUTCOMES
On Successful completion of the course, student will be able
1. To Understand the basic fundamentals of Double Entry System Accounting
2. To gain knowledge in Preparing Final Accounts
3. To understand the depreciation accounting
4. To acquire knowledge on preparing the accounts in single entry system
5. To understand the concept of accounting error
 (For the Students admitted in the Academic year 2022-23)9

Text Books
1. Financial Accounting - T.S. Reddy &Dr.A.Murthy - Margham Publications
Chennai.
2. Financial Accounting - Jain &Narang - Kalyani Publishers
3. Financial Accounting - S.N. Maheshwari - S.Chand Publications
Supplementary Readings
1. Advanced Accounting - Shukla&Grewal - S.Chand& Co. Publications
2. Financial Accounting - Hanif and Mukherjee - McGraw-Hill Publications
3. Financial Accounting - Tulsian - Pearson Publications

OUTCOME MAPPING
Cos PO1 PO2 PO3 PO4 PO5
CO1 2 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 2 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)10

SEMESTER:I
CREDITS:4
CORE: II 22UBBMC14: PRINCIPLES OF MANAGEMENT
HOURS: 4/W
PART:III

COURSE OBJECTIVES
1. To enable the students to study the evolution and theories of Management
2. To enable the students to study about the different types of planning.
3. To make the students to understand the delegation of power and control.
4. To acquire the knowledge on directing and motivation in management.
5. To understand the process and techniques of control

Unit 1: IntroductionHours: 12
Management: -definitions- nature and Characteristics - Approaches to
Management Managementvs Administration-functions of management –
Management as a science or Art-Management as a profession- Contributions of
F.W. Taylor And Henry Fayol
Unit II: Planning and Decision Making Hours: 12
Planning–Meaning–Nature and Characteristics of Planning–Planning process–
Types of plans – Decision Making :Meaning -Steps in Decision Making - Techniques
of Decision Making.
Unit III: OrganisingHours: 15
Meaning, Nature and purpose of organisation – principles of organization-
Process of organisation–Types of organization structure–Functional organization
and Line and staff organisation– departmentation, delegation of authority –
Meaning-Types; decentralization – Difference between delegation and
decentralization; span of management-Meaning- Theory of Graicunas.
Unit IV: Directing and MotivationHours: 9
Directing- Meaning - Characteristics and principles of Directing; Motivation –
Meaning and nature - Need – Maslow’s Theory of Motivation – Herzberg and
McGregor Theory of Motivation
Unit V: ControllingHours: 12
Definition of control, characteristics of control-– stages in the control process-
requisites of effective control and controlling techniques –Traditional Techniques –
Modern Techniques –Network Techniques

COURSE OUTCOMES
On the successful completion of the course, student will be able
1. To learn about business management through its functions and principles
2. To understand the Planning and decision-making process
3. To gain knowledge on the organization structure, delegation,
decentralization and span of management
4. To learn the principles of directing and Theories of motivation
5. To understand the control process and techniques
 (For the Students admitted in the Academic year 2022-23)11

Text Books
1. Gupta C. B,Business Management, Sultan Chand & Sons, New Delhi
2. Dr.C.D.Balaji, Principles of Management, Margham Publications, Chennai
3. P.C. Tripathi& P.N. Reddy , Principles of Management , Tata McGraw-Hill,
New Delhi
Supplementary Readings
1. Koontz and O‟Donald ,Principles of Management -Tata McGraw Hill
Publishing Company Ltd., New Delhi
2. R.S.N.Pillai, S.Kala, Principles and practice of Management, ,Sultan Chand &
Sons,
3. Y. K. Bhushan ,Business Organization and Management

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2

CO2 3 3 2 3 2

CO3 3 3 3 3 3
CO4 3 3 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome,
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)12

SEMESTER: I
CORE PRACTICAL: I COMPUTER APPLICATION IN BUSINESS HOURS: 4/W
PART:III

COURSE OBJECTIVES
1) To acquire and apply the computer applications in different aspects of
business.
2) To get an insight knowledge on Ms-office,Ms-excel.
3) To know the database maintenance in every type of applications.
4) To analyse the various types of charts in Ms.Excel
5) To develop the programs in Ms-word and Ms-excel.

LIST OF PROGRAMMES

MS-WORD
1) Text Manipulations.
2) Usage of Numbering, Bullets, Tools and Headers.
3) Usage of Spell Check and Find and Replace.
4) Text Formatting.
5) Picture Insertion and Alignment.
6) Creation of Documents Using Templates.
7) Creation of Templates.
8) Mail Merge Concept.
9) Copying Text and Picture From Excel.
10) Creation of Tables, Formatting Tables.

MS-EXCEL
1) Creation of Worksheet and Entering Information.
2) Aligning , Editing Data in Cell .
3) Excel Function (Date , Time, Statistical, Mathematical, Financial
Functions).
4) Changing of Column Width and Row Height (Column and Range of
Column).
5) Moving, copying, Inserting and Deleting Rows and Columns.
6) Formatting Numbers and Other Numeric Formats.
7) Drawing Borders Around Cells.
8) Creation of Charts Raising Moving
9) Changing Chart Type.
10) Controlling the Appearance of a Chart.
 (For the Students admitted in the Academic year 2022-23)13

COURSE OUTCOMES
After the completion of course, the students would be able to:
1) Work with the required skills in Ms Office for office administration.
2) Work with the required set in MS Excel.
3) Use various math functions of MS Excel in business calculation.
4) Work with draw graphs using MS Excel.
5) Extract data using filter option in MS Excel.

OUTCOME MAPPING
COs PO1 PO2 PO3 PO4 PO5
CO1 2 3 3 3 3
CO2 2 2 3 3 3
CO3 3 3 2 3 3
CO4 3 2 3 2 3
CO5 3 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)14

SEMESTER: I CREDITS:3
22UECOA01: BUSINESS ECONOMICS- I
PART: III HOURS:4/W

COURSE OBJECTIVES
1) To expose students to economic concepts and analytical approach.
2) To make them understand the role and responsibilities of business.
3) To make them to apply economic concepts in decision making.
4) To make them acquire knowledge about economic concepts which are used in
business.
5) To make them apply economic concepts to different economic and business
conditions.

Unit I: Nature and Scope of Business Economics

Meaning and scope of Business Economics- objectives of business- role and
responsibilities of business-Micro economics and Macroeconomics- meaning and
scope- interdependence between the two.
Unit II: Utility Analysis
Utility- meaning and types – cardinal utility analysis – law of diminishing
marginal utility - law of equi – marginal utility – ordinal utility analysis – indifference
curves – meaning and properties – budget line – consumer equilibrium using
indifference curves .
Unit III: Demand and Supply Analysis
Meaning – determinants of demand - law of demand – exceptions to law of
demand – supply - meaning – law of supply – elasticity of demand – price, income
and cross elasticity of demand – methods of measuring elasticity of demand –
importance of elasticity of demand.
Unit IV: Demand forecasting
Demand forecasting – definition – objectives – forecasting techniques –
importance of demand forecasting.
Unit V: Production function
Meaning – short run and long run production functions – law of variable
proportion – laws of returns – Cobb-Douglas production function

COURSE OUTCOMES
After the completion of the syllabus the students
1) Understand the meaning and importance of business economics and role of
business
2) Understand cardinal and ordinal utility analysis
3) Get knowledge about demand, supply and elasticity of demand
4) Get knowledge about demand forecasting and use in business
5) Understand production function and laws.
 (For the Students admitted in the Academic year 2022-23)15

Text Books
1) Sankaran.S- Business Economics (6 th ed)- Margam Publication-Chennai
2) Ahuja.H.L-Business Economics- Sultan Chand& Sons-New Delhi
3) Chaudhary.C.M-Business Economics- RBSA Publishers-Jaipur
Supplementary Readings
1) Mithani. D.M& Murthy-Fundamentals of BusinessEconomics- Himalaya
Publishing House-New Delhi
2) Cauvery- Managerial Economics- S.Chand-New Delhi
3) Sundaram.K.P.M and Sundaram .E.N-Micro Economics-S.Chand –New Delhi

OUTCOME MAPPING
CO/PO PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 2 3 3 2 3
CO3 3 2 2 3 3
CO4 2 2 2 2 2
CO5 3 2 2 3 3
1-LOW 2- MEDIUM 3- HIGH
 (For the Students admitted in the Academic year 2022-23)16

CREDIT – 3
SEMESTER – I
22UBUMA01: BUSINESS MATHEMATICS HOURS – 4
ALLIED-I

(For All B.COM. Except B.COM (Cooperation) - I Year)

COURSE OBJECTIVES
The course aim is to introduce the concepts of operations on set and
applications, to study the characteristic of analytical geometry, differential
calculus, matrices and commercial arithmetic.

UNIT - I: SET THEORY

Basic concepts – Subsets – Operations on sets Applications – Cartesian Product
– Relation – Properties of relation - Functions.
UNIT – II: ANALYTICAL GEOMETRY
Distance – Slope of a straight line – Equation of Straight line-Point of
Intersection of two lines – Interpretation – Break even analysis – Parabolas.
UNIT – III: DIFFERENTIAL CALCULUS
Limits – Continuity –Changes in related variables-Average & Marginal concepts
– Differential coefficient-Standard Forms – Simple applications to Economics.
UNIT – IV: MATRICES
Addition of matrices –Scalar multiplication-Multiplication of a matrix by a
matrix- Inverse of a matrix – Solution of a system of linear equation –Input output
Analysis.
UNIT – V: COMMERCIAL ARITHMETIC
Percentages – Simple and Compound interests – Arithmetic and Geometric
Series – Simultaneous Linear equations.

COURSE OUTCOMES
On successful completion of the course, the students will be able to
1) Know the basic concepts of operations on sets, relations and functions.
2) Learn to find an equations of straight line, distance, slope and interpretations.
3) Abel to find Limit, Continuity, Average and Marginal cost using differential
calculus.
4) Know the operations on Matrices, inverse of Matrix, Solution of system of
linear equations and Input and Output Analysis using matrices.
5) Compute percentage, simple and compound interest, Arithmetic and
Geometric series and solve Simultaneous Linear equations.
 (For the Students admitted in the Academic year 2022-23)17

Text Books
1) Contents and Treatement as in “An Introduction to Business Mathematics”, V.
Sundaresan, S. D. Jaya Seelan, S. Chand & Company Ltd, New Delhi(2003).
Unit-I: Chap:2 (Sec: 2.1 – 2.7), Pages(34-62)
Unit-II: Chap:1 (Sec: 1.1 –1.8), Pages(1-33)
Unit-III: Chap:3 (Sec: 3.1–3.6,3.11),Pages(75-91),Pages(116-123)
Unit-IV: Chap:8 (Sec: 8.2-8.7),Pages(285-328)
Unit-V: Chap:7 (Sec: 7.1,7.2,7.3,7.5),Pages(229-258),Pages(269-272).
Supplementary Readings
1) “Business Mathematics”, Qazi Zameeruddin, V. K. Kahanna, S. K. Bhambri,
Vikas Publishing Pvt Ltd, New Delhi (1995).
2) “Business Mathematics”, V. K. Kapoor, S. Chand & Company Ltd, New Delhi
(1994).
3) “Business Mathematics” P.R.Vittal , Margham Publications.

OUTCOME MAPPING
CO / PO PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 2 2
CO2 3 2 3 3 2
CO3 3 3 3 3 2
CO4 3 3 3 3 2
CO5 2 3 3 3 2
1-Low 2-Moderate 3- High
 (For the Students admitted in the Academic year 2022-23)18

SEMESTER: I
CREDITS:3
ALLIED: I 22UCOMA02: CONSUMERISM
HOURS:4/W
PART:III

COURSE OBJECTIVES
1) To make students to acquire knowledge of consumerism.
2) To understand the fundamentals of Consumerism.
3) To know the Consumer ProtectionAct,1986 and Consumer Protection Act 2006
(Amendments.)
4) To gain knowledge Consumer Protection Council.
5) To enable the redressal of consumer grievances.

Unit–I Introduction
Definitions of the term:-Consumer – Types of Consumer Appropriate authority
–Complainant–Consumer dispute–Restrictive Trade Practice.
Unit– II Consumer Protection Act 1986
Introduction of Consumer Protection Act1986–Objectives -Consumer
Protection Act 2006 (Amendments)–Salient features.
Unit–III Various forms of Consumer Rights
Thevarious Consumer Rights: -Right to Safety, Right to Information, Right to
Choose, Right to be heard–Right against exploitation–Right to Consumer Education.
Unit–IV Consumer Protection Council
Consumer Protection Council: - Composition and Powers of National
Commission, State Commission and District Consumer Forum.
Unit– V Redressal of consumer grievances
Redressal of consumer grievances- Goods & Services covered under
Consumer Protection Act-Procedure for filing of complaints with District Forum,
State Commission, National Commission.

COURSE OUTCOMES
At the end of the course, the students would be able to:
1) Understand the basic fundamentals of Consumerism
2) Apply the fundamentals of Consumer Protection Act and its Amendments.
3) Appraise various forms of consumer rights.
4) Evaluate the composition and powers of Consumer Protection Council.
5) Analyse the procedures for filing of complaints with various levels of Consumer
forums.
Text Books
1) D. Regasurya Rao , Lecture on Tort and Consumer Protections Law, Asia Law
House Hyderabad.
2) Prof. Rakesh, Consumer Protection Laws, Central – Law Agency
3) Khanna, Consumer Protection (Amendment) Act 2002, S. Chand & Sons. 2012.

Supplementary Readings
 (For the Students admitted in the Academic year 2022-23)19

1) Dr.V.K.Agarwal, Consumer Protection ( Law & Practice) Bharat Law House Pvt.
Ltd
2) H.D.Pithawalla, The Consumer Protection Act 2019, C. Jamnadas & Co
3) Avtar Singh, Consumer Protection ( Law & Practice), Eastern Book Co.

OUTCOME MAPPING
COs PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 2
CO2 3 2 3 2 3
CO3 2 3 2 2 3
CO4 2 3 3 3 2
CO5 3 3 2 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)20

SEMESTER:I
CREDITS: 2
SKILL BASED: I 22UBBMS17: OFFICE MANAGEMENT
HOURS: 2/W
PART:III

COURSE OBJECTIVES
1. To Acquire the knowledge of office Management
2. To Know about the office layout
3. To G ain knowledge on indexing and filing
4. To Know the importance of office communication
5. To know about office supervisor

Unit 1: Introduction to Office Management Hours :12

Meaning–Functions and Significance – Qualifications of Office Manager -
Organisational manual and flow of charts
Unit II :Office Layout Hours :12
Office Layout and Office Accommodation – Advantages and disadvantages –
planning the office space –open & private offices- Office Machines and Equipments
Unit III: Filing And Indexing Hours :12
Filing and Indexing - Office records – Meaning, significance essentials of a
good filing system- E-Filing–Data Processing System – EDP –Uses and Limitations
Unit IV: Office Communication Hours :12
Office Communication – Meaning – Importance, Types-Internal and External
Communication
Unit V: Office Supervisor Hours :12
Meaning and characteristics of Supervisor - Place and Role of Supervisor
Effective Supervisor - Qualification - Knowledge and skill of Supervisor.

COURSE OUTCOMES
On the successful completion of the course, student will be
1. To gain knowledge aboutorganisationalmanual and flow charts
2. To understandtheknowledgeon office layout
3. To know the filing and Indexing
4. To apply the office communication in real situation
5. Tolearn about Office Supervisor

Text Books
1. R.S.N.Pillai&Bhagwathi. V, 2014, Office Management, S.Chand, New Delhi
2. Balachandiran.V&Chandrasekaran, 2009, Office Management, Tata McGraw
Hill Education, New Delhi
3. Arora S.P, Office Management, Vikas Publications Pvt. Ltd., Chennai.,E-
Book
 (For the Students admitted in the Academic year 2022-23)21

Supplementary Readings
1. Dr.I. M. Sahai, 2019, Office Management,SahityaBhawan Publications, Agra.
2. Prof. R. C. Agarwal ,Dr. Piyush Shalya,2022, Office Management,SBPD
Publishing House, Agra
3. Dr.R.K. Chopra, PriyankaGowri, 2015, Office Management, Himalaya
Publishing House, Bengaluru.

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2

CO2 3 2 2 3 2

CO3 3 3 3 3 3
CO4 3 2 2 3 2
CO5 3 2 3 2 3
PO – Programme Outcome, CO – Course outcome,
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)22

SEMESTER: II
CORE: III 22UBBMC23: FINANCIAL ACCOUNTING - II CREDIT:4
PART:III HOURS:5/W

COURSE OBJECTIVES
1) To give an insight about Account Current and Average Due Date.
2) To understand the branch accounts and its types.
3) To have practical knowledge in the preparation departmental accounting.
4) To familiarize with accounting procedure on Partnership – Admission and
Retirement.
5) To acquire practical knowledge in Partnership accounts on Dissolution.

Unit I : Average Due Date and Account Current Hours: 15

Average Due Date - meaning of Average due date-Uses of Average due date-
basic problems in average due date-calculation of interests. Account Current-
counting of days-methods of calculating interests-simple problems
Unit II: Branch Accounts Hours: 15
Branch – Meaning - Types of branches - Department branches – difference
between branch and Department – Preparation of trading account of branches
under debtor system – Stock and debtors’ system – whole sale branch system and
Final account systems.
Unit III: Departmental Accounts Hours: 15
Introduction – Allocation of expenses – Calculation of department purchase
Interdepartmental transfers at cost price – Selling price – Preparation of Trading
and Profit & Loss account of the department.
Unit IV: Partnership - Admission and Retirement Hours: 15
Accounting Treatments - Admission of partner – Retirement of Partner – Death
of Partner. Adjustments Regarding profit sharing Ratio, Good will and Capital
(Simple Problems)
Unit V: Partnership – Dissolution Hours: 15
Dissolution of firm – Modes of dissolution – insolvency of a partner - Garner Vs.
Murray rule - Insolvency of all partner – Piecemeal distribution – proportionate
capital method - Maximum loss Method (simple problems)

COURSE OUTCOMES
At the completion of course, the learners would be able to:
1) Understand the concept and gain the knowledge on Average Due Date and
Account Current.
2) Be familiar with the nuances of different systems of accounting followed in
Branches.
3) Acquire the knowledge about Departmental Accounts.
4) Be acquainted with the accounting treatments required for admission,
retirement and death of partners in Partnership firms.
 (For the Students admitted in the Academic year 2022-23)23

5) Understand the accounting procedures involved in the Dissolution of firm

under different situations.

Text Books
1) Jain, S.P., Narang, K.L., (2020). Financial Accounting. New Delhi: India: Kalyani
publishers.
2) Reddy, T.S. & Murthy A., (2020) Financial Accounting. Margham Publications,
Chennai, India
3) Maheswari S.N. & Maheswari, S.K. (2005), Financial Accounting, Vikas
Publishing House Pvt Ltd. New Delhi, India
Supplementary Readings
1) Gupta & V.K. Gupta, (2006), Financial Accounting. New Delhi, India: Sultan
Chand& Sons,
2) Gupta. R.L. & M. Radhaswamy, (2006), Advanced Accountancy Volume I, New
Delhi, India: Sultan Chand & Sons.
3) Jain S.P. & K.L. Narang, (2004), Advanced Accountancy Volume I, New Delhi,
India: Kalyani Publishers.

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 2 3 2 3 3
CO3 3 3 3 2 3
CO4 3 3 3 3 3
CO5 2 3 3 3 2
PO – Programme Outcome, CO – Course outcome
1 – Low, 2.– Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)24

SEMESTER : II
22UBBMP24: COMPUTER APPLICATION IN CREDITS : 3
CORE PRACTICAL: I
BUSINESS HOURS : 4/W
PART: III
Lab Assignment for Computer Application in Business (Practical Only) Lab Assignment
for MS Word (Model Questions)
1) Use mail merge feature of word processor to do the following: Write a letter to
invite some of your friend to attend a seminar on your college.
2) Make a resume or Bio Date
3) Prepare a company letter head using logo
4) Draft covering letter for a job along with your resume
5) Design a certificate for your college seminar in landscape mode along with
border in MS word
6) Design an invoice bill using MS Word
7) Create the following documents: A newsletter with a headline and 2 columns in
portrait orientation, including at least one image surrounded by text.
8) Prepare a table in MS word containing Serial no, Name of the Students, Subject
Name, and Total
9) Copy a document to a new document and align paragraph, line spacing, font
size on the new document
Lab Assignment for MS EXCEL (Model Questions)
1) Create a student worksheet containing roll numbers, name, sex, address email
and phone number
2) Create an invoice design using MS Excel
3) Create a worksheet for students contain Name, Subject Name, Total Average
mark for a student and overall percentage of Subject.
4) Create a table in worksheet
Name Quantity Price Gross Discount 5% Net

Rice 500 40
Wheat 500 35
Oil 250 170
Sugar 300 40
Use the forumala and drag for other cells
5) Enter the data in worksheet
Department Marks
English 80%
Commerce 90%
Maths 85%
Computer Science 70%
Based on these data draw chart ( Pie, Bar, Line etc)
 (For the Students admitted in the Academic year 2022-23)25

6) Create the following in Worksheet

Roll No. Employee Name Basic DA Gross Salary

Use Formula for the calculation of DA and Gross Salary

Sort the items in descending order depending upon the gross salary Create a
Bar chart to show Name and Gross Salary

7) Create the following Spreadsheet

Roll No. Name Marks Grade
Assign Grade using conditioning – “if”
8) Principal Amount: 2, 00,000 Rate of interest : 5% Time period : 10 years
Amount to be paid: ?
From the above, calculate the amount payable per annum and also show the
effect on amount by changing: a) Rate of Interest to 3% and 8%; b) Time period
to 5 Years and 3 Years.

9) Draw a Bar diagram for your class showing number of pass and fail for each
subject.

Lab Assignment for MS POWERPOINT (Model Questions)

1) Prepare a power point side for your department including Vision mission
Objectives of the department, Students Strength, Faculty Profile, Alumni of the
department
2) Prepare a power point side for Unit 1
3) Prepare a power point side for college including Vision mission Objectives of
the College, Students Strength, Faculty Profile, Alumni Details, Facilities,
Library
4) Prepare a PowerPoint side based on your resume.
5) Prepare a PowerPoint side for your subject based on teachers’ discretion.
Lab Assignment for INTERNET (Model Questions)
1) Download a File on “Internet” from a website by using a search engine
2) Book Online Tickets to Chennai. (Train and Bus)
3) Using Search Engine, down load information on Benefits of Yoga.
4) Open an email account in your names
5) Write e-mail to Pradip by marking a blind copy to ramu
6) Select two electronics items by e-shopping.
7) Register yourself on job portal (nakuri.com)
8) Download a Three PDF for any of your subject on internet
9) Download information about greatness of Himalayas for tourism interest

University Examination: Practical Only Question Pattern : Internal (40 Marks) External
(60 Marks)
 (For the Students admitted in the Academic year 2022-23)26

SEMESTER:II CREDIT:3
22UECOA03: BUSINESS ECONOMICS II
PART: III HOURS:3/W

COURSE OBJECTIVE
1) To make students to understand about the cost and revenue concepts
2) To make them understand pricing under different market structures
3) To give them knowledge about theories of distribution
4) To make them understand the different pricing methods
5) To make them understand the techniques of capital budgeting

UNIT I: Cost and Revenue Analysis

Different types of costs-cost and output relation - TC, AC and MC- short run
and long run cost-types of revenue-revenue curves under different market
structures.
UNIT II: Market Structure
Types of market-features-price and output determination under perfect
competition (short run and long run)-monopoly-monopolistic competition-oligopoly
UNIT III: Theories of Distribution
Meaning and types of distribution- theories of distribution-Marginal
productivity theory-modern theory- theories of profit
UNIT IV: Pricing Methods
Different Pricing methods- full cost pricing-target pricing-marginal cost pricing-
going rate pricing-customary pricing-differential pricing-pricing of new products-
pricing of public utilities
UNIT V: Capital Budgeting
Meaning and need for capital budgeting- forms of capital budgeting-problem-
requisites of good capital budgeting.

COURSE OUTCOME
After the completion of the course the students would be able to
1) Understand cost and revenue concepts
2) Gain knowledge about pricing under different market conditions
3) Get knowledge about theories of distribution and determination of profit
4) Learn about the pricing methods
5) Analyse capital budgeting

Text Books
1) Sankaran.S- Business Economics (6 th ed)- Margam Publication-Chennai
2) Ahuja.H.L-Business Economics- Sultan Chand& Sons-New Delhi
3) Chaudhary.C.M-Business Economics- RBSA Publishers-Jaipur
 (For the Students admitted in the Academic year 2022-23)27

Supplementary Readings
1) Mithani. D.M& Murthy-Fundamentals of BusinessEconomics- Himalaya
Publishing House-New Delhi
2) Cauvery- Managerial Economics- S.Chand-New Delhi
3) Sundaram.K.P.M and Sundaram .E.N-Micro Economics-S.Chand –New Delhi

OUTCOME MAPPING
CO/PO PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 3 2
CO2 2 3 3 2 3
CO3 3 2 2 3 2
CO4 3 3 2 2 3
CO5 2 2 3 3 3
1-LOW 2- MEDIUM 3- HIGH
 (For the Students admitted in the Academic year 2022-23)28

SEMESTER : II
CREDITS:3
ALLIED: II 22UCOMA08: INTELLECTUAL PROPERTY RIGHTS
HOURS:3/W
PART : III

COURSE OBJECTIVES
1. To introduce fundamental aspects of Intellectual property Rights.
2. To disseminate knowledge on patents, patent regime in India and abroad
and registration aspects.
3. To explain the concept of copyrights and its related rights and registration
aspects.
4. To evaluate the registration aspects of trademarks.
5. To assess the procedure for registration of Design, Geographical Indication
(GI), Plant Variety and Layout Design Protection.

Unit I :Overview of Intellectual Property

Introduction and the need for intellectual property right (IPR) – Kindsof
Intellectual Property Rights: Patent, Copyright, Trade Mark, Design, Geographical
Indication, Plant Varieties and Layout Design – Genetic Resources and Traditional
Knowledge – Trade Secret - IPR in India : Genesis and development – IPR in abroad
- Major International Instruments concerning Intellectual Property Rights:
ParisConvention, 1883, the Berne Convention, 1886, the Universal Copyright
Convention, 1952, the WIPO Convention, 1967,the Patent Co-operation Treaty,
1970, the TRIPS Agreement, 1994.
Unit II :Patents
Patents - Elements of Patentability: Novelty, Non Obviousness (Inventive
Steps), Industrial Application - Non - Patentable Subject Matter - Registration
Procedure, Rights and Duties of Patentee, Assignment and licence , Restoration of
lapsed Patents, Surrender and Revocation of Patents, Infringement, Remedies &
Penalties - Patent office and Appellate Board
Unit III :Copyrights
Nature of Copyright - Subject matter of copyright: original literary, dramatic,
musical, artistic works; cinematograph films and sound recordings - Registration
Procedure, Term of protection, Ownershipof copyright, Assignment and licence of
copyright - Infringement, Remedies & Penalties – Related Rights - Distinction
between related rights and copyrights
UnitIV :Trademarks
Concept of Trademarks - Different kinds of marks (brand names, logos,
signatures, symbols, well known marks, certification marks and service marks) -
Non Registrable Trademarks - Registration of Trademarks - Rights of holder and
assignment and licensing of marks - Infringement, Remedies & Penalties -
Trademarks registry and appellate board
 (For the Students admitted in the Academic year 2022-23)29

Unit V:Design and Geographical Indication (GI)

Design: meaning and concept of novel and original - Procedure for
registration, effect of registration and term of protection Geographical indication:
meaning, and difference between GI and trademarks - Procedure for registration,
effect of registration and term of protection.

COURSE OUTCOMES
At the completion of the course, the student would be able to
1. Understand the fundamental aspects of Intellectual property Rights.
2. Evaluate the registration procedure of patents and penalties for
infringement.
3. Explain the concept of copyrights and its related rights and registration
aspects.
4. Assess the registration aspects of trademarks.
5. Judge the procedure for registration of Design, Geographical Indication (GI),
Plant Variety and Layout Design Protection.

Text Books
1. Nithyananda, K V. (2019). Intellectual Property Rights: Protection and
Management. India, IN: Cengage Learning India Private Limited.
2. Neeraj, P., & Khusdeep, D. (2014). Intellectual Property Rights. India, IN: PHI
learning Private Limited.
3. Subramanian, N., & Sundararaman, M. (2018). Intellectual Property Rights
Supplementary Readings
1. Ahuja, V K. (2017). Law relating to Intellectual Property Rights. India, IN:
Lexis Nexis.
2. World Intellectual Property Organisation. (2004). WIPO Intellectual property
Handbook. Retrieved from
3. Journal of Intellectual Property Rights (JIPR): NISCAIR .

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 2 3 3 3 3
CO3 3 3 3 2 3
CO4 2 3 3 3 3
CO5 3 3 3 3 3
Match the COs with the POs and specify the correlation level,
i.e. 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)30

SEMESTER:II
CREDITS:3
ALLIED - II 22UCOMA10: PROJECT MANAGEMENT
HOURS:3/W
PART:III

COURSE OBJECTIVES
1. To understand the basic concept of project management
2. To know cost planning tools and techniques
3. To learn about the project appraisal
4. To understand the Management Techniques of project
5. To know the classifications and contents of project report

Unit I: Introduction to Project Management

Meaning Project – Characteristics of Project– Project Life Cycle Phases–
Meaning of Project Management - Role of a project manager.
Unit II: The PlanningProcess
Work Break down Structure, Cost Planning Tools and Techniques– Time
Planning Tools and techniques.
Unit III: Project Appraisal
Technical feasibility– Economic feasibility-Appraising under risk and
uncertainty – Social cost benefit analysis
Unit IV: Project Management Techniques
Network analysis, Network techniques– PERT and CPM–– Control system–
Control of constraints– Resources considerations in Projects. Project Management
soft wares – advantages.
Unit V: Project Report
Meaning and importance of Project report– Characteristics and objectives of
Project report– Project classification–Preparation of Project report (contents)

COURSE OUTCOMES
On the successful completion of the course, student will be able
1) To understand the characteristics of project and project life cycle phases
2) To gain knowledge on cost planning tools and techniques
3) To learn about Technical and Economic feasibility
4) To gain knowledge on PERT , CPM and Management Softwares
5) To prepare project report

Text Books
1. Prasanna Chandra, 2005, Projects: Planning, Analysis, Selection,
Implementation &Review, Tata McGraw-Hill Publishing Company Ltd., New
Delhi,
2. Chandra, P. 2005, Projects. Tata McGraw Hill, New Delhi
3. P Gopalkrishnan& V E Ramamoorthy : Text Book of Project Management,
McMillan ,New Delhi
 (For the Students admitted in the Academic year 2022-23)31

Supplementary Readings
1. Harvey Maylor, Project Management, Pearson Education, New Delhi, 2nd
Edition.
2. Project Management-Gray & Larson-Tata McGraw Hill, New Delhi
3. Prasanna Chandra, Project Management, Tata McGraw Hill, New Delhi

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 3
CO3 2 3 3 3 3
CO4 3 3 3 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome,
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)32

SEMESTER:II
CREDITS:2
SKILL BASED: I 22UBBMS26: BUSINESS COMMUNICATION
HOURS: 2/W
PART:III

COURSE OBJECTIVES
1. To learn the essentials of an Effective Business Letters.
2. To draft various Business letters.
3. To outline letters related to Bank, Insurance andAgency.
4. To prepare Reports, Minutes of Meeting, Agenda, Circular and Notes.
5. To get acquainted with Modern forms of Communication

Unit I: IntroductionHours:12
Definition–Methods–Types–Principles of effective Communication – Barriers to
Communication – Business Letter – Layout.
Unit II: Group CommunicationHours:12
Interview – Appointment – Acknowledgement –– Enquiries – Replies – Circular
– Complaints.- Draft letters
Unit III: Financial Institutions correspondenceHours:12
Bank Correspondence – Insurance Correspondence – Agency Correspondence
Unit IV: Office CorrespondenceHours:12
Promotion -Reports Writing–Agenda, Minutes of Meeting–Memorandum–Office
Order – Circular
Unit V: Modern forms of Communication Hours:12
Fax – Email – Video Conferencing – Internet– Websites and their use in
Business.

COURSE OUTCOMES
1. At the end of Students will be the Course able
2. To learn the types lay out of Business Letters.
3. To draft interview, appointment and complaints letters.
4. To draft Bank, Insurance and Agency correspondence
5. To gain knowledge on to prepare Reports, Minutes of Meeting, Agenda and
Circular
6. To understand the modern forms of communication

Test Books
1. N.S.RagunathanandB.Santhanam,BusinessCommunication,Margham
Publications,Chennai
2. BarbaraPachter&DeniseCowie(2013),TheEssentialsofBusinessEtiquette,McGr
awHillEducation.
3. RajendraPaul&Korlahalli,J.S,
(2014),EssentialsofBusinessCommunication,SultanChand& Sons, New Delhi.
 (For the Students admitted in the Academic year 2022-23)33

Supplementary Readings
1. ShirleyTaylor,CommunicationforBusiness,PearsonPublications,NewDelhi.
2. Bovee,Thill,Schatzman,BusinessCommunicationToday,PearsonEducationPri
vateLtd, New Delhi,
3. Penrose,Rasbery&Myers,AdvancedBusinessCommunication,South-
Western,Bangalore.

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 3
CO3 3 3 3 3 3
CO4 3 3 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome,
1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)34

SEMESTER:III CREDIT:4
PART:III 22UBBMC33: CORPORATE ACCOUNTING HOURS:4/W

Course Objectives
The objectives of this course are
1. To understand provisions and procedures of issue of shares to the public
2. To gain knowledge to calculate profit prior to incorporation.
3. To familiarise with company law provisions relating to schedules and final accounts
of the company
4. To acquire ability to prepare liquidators final statements
5. To prepare schedules, profit and loss account and balance sheet of the banks

Unit I:Issue of Shares and Debentures

Hours: 12
Issue of Shares and Debentures–Various Kinds–Forfeiture–Reissue–Underwriting of
Shares and Debentures.
Unit II: Redemption of Preference Shares and Debentures
Hours: 12
Redemption of Preference Shares and Debentures – Purchase of business–Profits Prior
to Incorporation.
Unit III: Company Final Accounts
Hours: 12
Preparation of company final accounts – Company balance sheet – Computation of
Managerial Remuneration.
Unit IV: Liquidation Of Companies
Hours: 12
Liquidation of Companies meaning of liquidation or winding up – Modes of winding
up – – Liquidator’s Final Statement of accounts
UnitV : Bank Accounts
Hours: 12
Bank-Meaning-Legal requirements-Preparation of profit and loss accounts (Form ‘B’
of Schedule III) and Balance Sheet (Form ‘A’ of Schedule III).

Theory 20%; Problem 80%

Course Outcomes
On the successful completion of the course, student will be able:

1. To able to pass journal entries of the issue in the books of the company
2. To gain ability to calculate profit prior to incorporation and redemption of
preference shares
3. To able to prepare profit and loss accounts and balance sheet of company.
 (For the Students admitted in the Academic year 2022-23)35

4. To acquire ability to prepare liquidators final statements when the company close its
business
5. To gain ability to prepare schedules, profit and loss account and balance sheet of
the banks

Text Books

1. T.S. Reddy & A. Murthy , 2020, Corporate Accounting –As Per Revised Schedule
VI In New Format)MarghamPublication,Chennai
2. R.L.Gupta and M.Radhaswamy,2013,“Advanced Accountancy”, Sultan Chand&
Sons-New Delhi,
3. Pillai,R.S.N. andBagavthi,2012.AdvancedAccountancy. S.
Chand& Co Ltd., New Delhi.

Supplementary Readings

1. S.P.Jain and K.L.Narang,2019,Corporate Accounting (Volume I) -Kalyani Publishers-

Ludhiana
2. M.A. Arulanandam& K.S. Raman, 2015,“Advanced Accountancy” Vol-I, Sixth
Edition, Himalaya Publishing House, Mumbai.
3. Shukla MC, Grewal TS & Gupta SC,Advanced Accounts, Vol. II, Sultan Chand &
Sons-New Delhi.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 3
CO2 3 3 2 3 3
CO3 3 3 3 3 3
CO4 3 3 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 –
Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)36

SEMESTER:III CREDIT:4
PART:III 22UBBMC34: BANKING THEORY LAW AND HOURS:4/W
PRACTICE

Course objectives
The objectives of this course are
1 To understand the Banking legislations
2 To analyze the opening of bank account
3 To describe the various kinds of Negotiable instruments
4 To understand various statutory protections of the banker
5 To know the various forms of loans and advances

Unit I: Banking Legislations an Introduction Hours:12

Banking Legislation– Provisions of Banking Regulations Act 1949 - D e f i n i t i o n

o f B a n k – L i c e n s i n g - O p e n i n g o f B r a n c h e s – Definition of
Banker– Obligations of Banker – Rights of Banker– Pass Book – Legal
Implications of Entries in Pass Book.

Unit II: Types of Bank Accounts Hours:12

Types of Bank Accounts – Fixed Deposit Account – Savings – Current and Recurring
Account – Features – Benefits - Account Opening Formalities - KYC Norms – Fixed
Deposit Receipts – Non Residence Deposit Account – Currency ( Domestic) Account –
Senior Citizen Deposit Account – Flexi Deposit Account.-KYC

Unit III : Negotiable Instruments Hours:12

Definition – Essential Features – Types – Comparison Between Cheque, Bills and

Promissory Note – Cheque – Crossing – Types – Endorsement – Types of
Endorsement – Holder in due Course Privileges – Holder for Value – Acceptance for
Honor

Unit IV: Paying and Collecting Banker Hours:12

Precaution before Paying a Cheque – Payment in Due Course – Statutory

Protection to Paying Banker – Material Alterations- Closing of an Account –
Collecting Bank – Statutory Profession to Collecting Banker – Negligence
Liability of Collecting Banker – Duties of Collecting Banker.

Unit V : Loans and Advances Hours:12

Principles of good Lending – Forms of Unsecured Advances and Secured
Advances –Advance Against Securities like Stock Exchange
Securities, Document of title to Goods, Trust Receipts, Life Policy, Supply Bills –
Fixed Deposit Receipt Mortgage – Types of Mortgage – Hypothecation – Pledge -
Non Performing Assets- Causes - Remedial Measures-Management of NPA.
 (For the Students admitted in the Academic year 2022-23)37

Course Outcomes
On the successful completion of the course, student will be able
1 To understand the rights and obligations of Banker
2 To analyze the process of opening and functioning of bank account
3 To understand about the Crossing of Cheques
4 To gain knowledge on various statutory protection duties of the banker
5 To understand the procedure for the working of loans and advances in banks

Text Books:
1. GordenNataraj, 2016 Banking, Himalaya Publication, New Delhi
2. Tannan, ML ,2015,Banking Law & Practice in India, Indian Law House, New
Delhi
3. Panikar, KK ,2015, Banking –Theory System, S.Chand& Co., New Delhi.

Supplementary Readings
1. Dr.S.SubbaRao and P.L Khanna,2015,Principles& Practice of Bank
Management, Himalya Publishing House, Mumbai.
2. Gurusamy S,2017, Banking Theory Law & Practice, Tata McGraw
Hill,Uttarpradesh
3. Murali.S.and Subbakrishna,2015, Bank and Credit Management, Himalaya
Publishing House, New Delhi.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 3
CO3 3 3 3 3 3
CO4 3 2 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 –
Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)38

SEMESTER:III Core Practical-II: CREDIT:

PART:III PRINCIPLES AND PRACTICE OF BANKING HOURS:3/W

Course objectives
The objectives of this course are
1. To provide good understanding on the role of RBI
2. To know the functions of commercial bank
3. To learn about negotiable instruments
4. To understand the banker customer relationship
5. To know the banking sector reforms

Unit I: Reserve Bank of India and Functions Hours:9

Evolution of central bank – Functions of RBI – Credit Creations of RBI –Credit control
Unit II: Commercial Bank Hours:9
Meaning – Primary, secondary and modern functions of Commercial Bank
Unit III: Endorsements Hours:9
Cheque -Meaning – Crossing - Cheques payable to fictitious persons –Endorse ment-
Endorsement by legal representative - Negotiation back - effect of endorsement - Rules
regarding endorsement.
Unit IV; Banker and Customer Relationship Hours:9
Definition of banker and customer – Relationship between Banker and customer – Special
types of customers.
Unit V; Banking Sector Reforms in India Hours:9
Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services –
On-line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time
Gross Settlement (RTGS) System,

Course outcomes
On the successful completion of the course, student will be able
1. To know the Functions of RBI
2. To Understand the functions of commercial bank and various types of deposit
accounts
3. To Gain knowledge on cheque and endorsement
4. To understand the Banker and Customer Relationship
5. To understand the Banking Sector Reforms in India Current Scenario

Text Books
1 E.Gordon& K. Natrajan, 2015,“Banking Theory, Law & Practice”, Himalaya
Publishing House, Mumbai
2 Radhaswami,M&Vasudevan ,2015, A Text Book of Banking, S.Chand&Co.,
New Delhi.
3 Gurusamy.S, 2017, Banking Theory Law and Practice, Tata McGraw Hill, New
Delhi,
 (For the Students admitted in the Academic year 2022-23)39

Supplementary Readings
1. K.P.M. Sundaram and P.N.Varshney, 2014,“Banking Law and Practice”, Sultan Chand &
Sons Publishing House, New Delhi,
2. K.C.Shekar, LekshmyShekar, 2007,“Banking theory and Practice”, Vikas Publishing House
Pvt.Ltd.,
3. Khubchandran, BS ,2015,Practice and Law of Banking, MacMillan Pub., New Delhi

.
Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 2 2 3 3
CO3 3 3 3 3 3
CO4 3 2 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 –
Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)40

SEMESTER:III CREDIT:3
PART:III 22UCOMA27: INDIAN FINANCIAL SYSTEM HOURS:3/W
Course Objectives
The objectives of this course are
1. To understand the financial system
2. To know the functions of RBI and Commercial Banks
3. To familiarize with financial markets
4. To know about the SEBI
5. To understand the depository system

Unit I: Introduction Hours:9

Financial System: Meaning, significance and components of Financial System
Unit II: Financial Institutions Hours:9
Reserve Bank of India -Organization -Management Functions of RBI- Traditional,
Promotional and Supervisory Functions: Commercial Banks –Meaning-Functions of
Commercial Banks.
Unit III: Financial Markets Hours : 9
Money Market- Meaning -structure of Indian Money market-differences between money
market and capital market. Capital Market-Meaning- Functions of New issue market-
Foreign Exchange Market –Meaning-Functions of Foreign Exchange Market
Unit IV: Securities and Exchange Board of India Hours:9
Objectives – powers and organisation of SEBI -SEBI guidelines for primary market,
secondary market, bonus shares, rights issue, debentures and underwriters
Unit V: Depository system Hours:9
Definition-objectives-activities-interacting institutions-trading-depository system in India-
SEBI (depository and participants) Regulation Act-benefits-Secondary market-service of
stock exchanges-listing of securities-advantages-listing procedure-obligations-defects of
Indian capital market-recent developments
Course outcomes
On the successful completion of the course, student will be able
1. To understand the components of financial system
2. To gain knowledge on the functions of RBI and Commercial Banks
3. To familiarize with money markets and functions of New Issue Market
4. To know about the Powers of SEBI and guidelines for primary and secondary market
5. To understand the depository system and listing procedure

Text Books:
1. Bhole, L.M. 2017, “Financial Markets and Institutions” Tata McGraw-Hill
Publishing Company, New Delhi.
2. Khan, M.Y.2019, “Indian Financial System: Theory and practice”, Vikas Publishing
House, New Delhi,
3. Sundaram&Varshney,
(2015),BankingTheoryLawandPractice,SultanChand&Co.,NewDelhi.
 (For the Students admitted in the Academic year 2022-23)41

Supplementary Readings:
1. Chandra, Prasanna,2013, “Financial Management: Theory and Practice”, Tata
McGraw Hill Education,
2. Sharma, G.L. and Singh, Y.P. (eds.), 2018,Contemporary Issues in Finance and
Taxation”, Academic Foundation, Delhi,
3. Madura, Jeff, 2016 “Financial Markets and Institutions”, West Publishing Co., New
York,

Outcome Mapping
PO1 PO2 PO3 PO4 PO5

CO1 3 2 2 2 2

CO2 3 3 2 3 3

CO3 3 3 3 3 3

CO4 3 3 3 3 3

CO5 3 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 –

Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)42

SEMESTER: III
CREDITS:3
ALLIED: II 22UCOMA03: BUSINESS ENVIRONMENT
HOURS:3/W
PART:III

COURSE OBJECTIVES
1) To know and analysis different business environment.
2) Conduct a business analysis of the local environment.
3) Understand the major problems in Indian Economy.
4) Know about five year planning and LPG on different sectors.
5) Explain the concept of social and political responsibilities of Business.

UNIT I: Indian Business Environment:

Meaning of Business Environment, Factors affecting environment to the
business, Internal and external environment, micro environment, macro
environment.
UNIT II: Economic Environment:
Business and economic environment – Economic Systems – Economic
parameters and their impact on business – Economic reforms – Liberalisation;
Privatisation; Globalisation – Impact on LPG on different sectors, Foreign
Investments – MNCs.
UNIT III: Political and Legal Environment
Political Institutions – Legislative – Executive and judiciary – Constitution of
India – Fundamental rights – Directive Principles of State policy – Business
Responsibilities to Government – Government responsibilities to business – Legal
framework of Business
UNIT IV: Socio-Cultural Environment
Business and Society – Objectives of Business – Social Responsibilities of
Business – Business and culture – Cultural dimensions – Social audit – Nature –
Evolution – benefits – Social Audit in India – Business Ethics – Nature Sources –
Managing Ethics – Corporate Governance – Nature and Mechanism.
UNIT V: Natural and Technological Environment
Innovation, technological leadership and followership, sources of
technological dynamics, impact of technology on globalization, transfer of
technology, time lags in technology introduction, Status of technology in India;
Management of technology; Features and Impact of technology.

COURSE OUTCOMES
1) Understanding the basic of concept of Business Environment.
2) Gained knowledge on Economic Systems.
3) Acquired knowledge on Political and Legal Environment
4) To Inculcate the Socio-Cultural Environment
5) Obtained Knowledge on technological leadership and followership
(For the Students admitted in the Academic year 2022-23)43
 (For the Students admitted in the Academic year 2022-23)44

Text Books
1) Francis Cherunilam, Business Environment Text and Cases, Himalaya
Publishing House, Text and Cases, Himalaya Publishing House.
2) K. Aswathappa: Essentials of Business Environment, Himalaya Publishing
House, New Delhi
3) Joshi Rosy Kapoor Sangam, Business Environment, Kalyani Publishers,Ludhiana
Supplementary Readings
1) Veena Keshav Pailwar, Business Environment, Prentice Hall of India Private
Limited.
2) Dr.K.Chidambaram and Dr.V.Alagappan, :Business Environments, Vikas
Publishing House Pvt Ltd., New Delhi.
3) Dr.S.Sankaran, Business Environment, Margham Publications

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 2 2 2 3 2
CO3 2 3 3 3 2
CO4 2 2 2 3 3
CO5 2 3 2 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High

(Preferably use 2 or 3 levels)
 (For the Students admitted in the Academic year 2022-23)45

SEMESTER:III CREDIT:3
PART:III 22UBBME36-1: BANKING TECHNOLOGY HOURS:4/W
Course Objectives
The objectives of this course are
1. To Know the technological impact in banking operations
2. To Learn the usage of delivery channels
3. To Know about the electronic payment system
4. To Learn the back office operations
5. To Understand the issues in banking techniques

Unit I: Banking Computerization Hours : 12

Rangarajan Committee Reports -Different approaches to Banking computerization,
Technological Impact in Banking Operations – Total Branch Computerization -WAN,
LAN, VSAT, Networking system –Single Window concept-Centralized Banking –
Concept, Opportunities, Challenges & Implementation
Unit II: Delivery Channels Hours : 12
ATM-usage of ATM – Advantages, Limitation – Anywhere Banking –Anytime Banking –
Home Banking – Internet Banking – UPI- G-pay, Phone Pay - Online enquiry and update
facilities –PIN – Card Technologies-Signature storage and display by electronic means.
Unit III: Online Payment System Hours : 12
Meaning- Advantages - Electronic fund transfer – SWIFT – Electronic clearing system –
Debit and Credit Clearing –Negotiated Dealing Systems and Securities Settlement Systems
– Electronic Money – E Cheques
Unit IV: Back Office Operations Hours : 12
Bank back office management – Inter branch reconciliation – Data center Management –
Knowledge Management (MIS/DSS/EIS) – Customer Relationship Management-Call
center – Customer satisfaction
Unit V : Contemporary Issues in Banking Techniques Hours : 12
Contemporary Issues in Banking Techniques –Cyber-crimes – Cyber laws and its
implications - Banking
software's..

Course Outcomes
On the successful completion of the course, student will be able
1. To know the concept of Centralised Banking
2. To gain the knowledge on ATM, Cards and UPI
3. To know the usage of ECS and NDS
4. To gain the knowledge on data centre management and Customer satisfaction
5. To understand the cyber laws and banking software's.
 (For the Students admitted in the Academic year 2022-23)46

Text Books:
1. Dr.K.AbiramiDevi . Dr.M.Alagammai,2014, E-Commerce, Margham Publications
2. Vasudeva, 2005,“E – Banking”, Common Wealth Publishers, New Delhi.
3. Andrew S. Tanenbaum, (2016), Computer Networks, Prentice Hall Publication

Supplementary Readings
1. Kaptan S S&Choubey N S.2003, “E-Indian Banking in Electronic Era”, Sarup& Sons, New
Delhi.
2. Donald H. Sanders, (2015), Computers Today, McGraw-Hill
3. Revell J.R.S,2014,Technology and Banks NIBM Pune

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 3
CO3 3 3 3 3 3
CO4 3 2 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)47

CREDIT : 3
SEMESTER : III 22UBBME36-2
HOURS : 4/W
PART : III COURSE TITLE : BUSINESS LAW

LEARNING OBJECTIVES
1. To understand the concept of Law.
2. To identify the various requisites of valid Contract & practices in the field of
Law
3. To gain knowledge of various special contracts.
4. To apply the concepts of sale according to Sale of Goods Act.
5. To follow the latest Consumer Protection Act for filing and redressal
process..
Unit I :Indian Contract Act 1872 Hours : 12
Law-Meaning – Objectives –.Law of Contract – Contract - Definition –
Agreement and its Enforceability – Essential Elements of a Valid Contract –
Classification of Contracts. Offer and Acceptance – Legal Rules as to Offer and
Acceptance.
Unit II :Indian Contract Act 1872 (Other Essential Elements) Hours : 12
Consideration – Definition – Meaning – Legal Rules as to Consideration – Valid
Contracts without Consideration. Capacity to Contract - Agreements with Minor –
Minor’s Liability for Necessaries Free Consent – Coercion – Undue Influence – Fraud
– Misrepresentation -Mistake.
Unit III :Indian Contract Act 1872 (Special Contracts) Hours : 12
Special Contracts–Bailment and Pledge–Indemnity and Guarantee-Various
Modes of Discharge of Contract–Breach of Contract–Meaning-Remedies for Breach
of Contract -Quasi Contract–Types.
Unit IV :Sale of Goods Act 1930 Hours : 12
Sale of Goods Act 1930-Definition of Sale- Sale Vs Agreement to Sell, Goods-
Condition and Warranties–Warranty Vs Guarantee-Express and Implied
Conditions-“Doctrine of Caveat Emptor”-Rights of Unpaid Seller.
Unit V:Consumer Protection Act 2019 Hours : 12
Definitions – Consumer – Complainant – Complaint–Objectives–
ConsumerProtectionCouncils: Central Council and State Council – Central Consumer
Protection Authority (CCPA)-Role of Consumer Disputes Redressal Agencies:
District Commission–State Commission -National Commission-Procedure of Filing
Complaint.

COURSE OUTCOMES
At the completion of the course, the learner would be able to:
1. CO1: Understand the frame work of Indian Contract Act 1872.
2. CO2: Analyse the other essential elements of Indian Contract 1872
3. CO3: Summarise the provisions of Special Contract sand Modes of
Discharge.
 (For the Students admitted in the Academic year 2022-23)48

4. CO4: Develop Knowledge of Sale of Goods Act 1930.

5. CO5: Explain the important provisions on Consumer Protection Act 2019.
 (For the Students admitted in the Academic year 2022-23)49

Text Books
1. N.D.Kapoor, Business Laws, Sultan Chand & Sons, NewDelhi
2. R.S.N.Pillai & Bagavathi, Business Laws, S. Chand & Co., NewDelhi
3. M.C.Dhandapani, Business Laws, Sultan Chand & Sons, NewDelhi
Reference Books
1. Dr.N.Premavathy, Business Law, Sri Vishnu Publications,Chennai.
2. P.C. Tulsian, Business Laws, Tata McGraw Hill, NewDelhi.
3. Balachandran. V and Thothadri. R, Business Law, Vijay Nicholes Imprint Pvt.
Ltd.,Chennai
OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 3 3 3 3 3
CO3 3 3 2 2 2
CO4 2 3 3 3 3
CO5 3 3 3 3 3
Match the COs with the POs and specify the correlation level,
i.e. 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)50

SEMESTER:III 22UBBME36-3: CREDIT:3

PART:III INVESTMENT MANAGEMENT HOURS:4/W
Course Objectives
The objectives of this course are

1. To know the concept of Investment

2. To understand the Capital Market
3. To know the concept of risk and return
4. To learn the investment analysis
5. To understand the investment information

Unit I: Introduction
Hours: 12
Investment Meaning- Investment Vs. Speculation- Investment Vs Gambling-
Important factors favorable for investment program- stages in investment - investors
classification-Various Investment Avenues – Equity, Fixed Income Securities,
Deposits, Mutual funds, Equity oriented mutual funds, Real estates, Insurance
Investments.

Unit II: Capital Market

Hours: 12
Capital Market – Procedures for Buying and Selling Shares –Tax consideration in
Investment Management – SEBI guidelines on primary and secondary market –
Recent Trends in Security market.

Unit III: Investment attributes for evaluating Investment

Hours: 12
Investment attributes for evaluating Investment – Risk and Return- Types of risk-
Measurement of risks – Comparison of various Investment Avenues.

Unit IV: Investment Analysis

Hours: 12
Investment Analysis- Financial Statement Analysis–Ratios–Industry analysis

Unit V: Investment Information

Hours: 12

Investment Information –EPS, DPS, Price earnings ratios –Other financial Measures –
Technical Analysis – Fundamental Analysis – Dow Theory - Random Walk Theory –
Efficient market theory – Capital Asset Pricing Theory
 (For the Students admitted in the Academic year 2022-23)51

Course Outcomes:
On successful completion of the course the students will be able
1. To know the concept and stages of Investment
2. To understand the procedure for buying and selling of shares
3. To gain the knowledge on the concept of risk and return
4. To learn the investment analysis and financial statement analysis
5. To gain the knowledge on the investment information

Text Books

1. Preeti Singh,2016, Investment Management, Himalaya Publishing House.

New Delhi.
2. Prasanna Chandra, 2021, Investment Analysis and Portfolio Management, Tata
McGraw - Hill Publishing Company Limited, New Delhi.
3. PratapGiri. S, 2021,Investment Banking, McGraw Hill, New Delhi.

Supplementary Readings
4. Natarajan L,2012, Investment Management Security Analysis and Portfolio
Management, Margham Publication, Chennai.
5. Avadhani VA, 2017, Investment and Securities Market in India, Himalaya
Publishing H ouse, Mumbai.
6. Bhalla VK, 2013, Investment Management, Security Analysis and Portfolio Management
S..Chand and Company Ltd, New Delhi

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 3
CO3 3 2 3 3 3
CO4 3 2 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 –
Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)52

SEMESTER:III 22UBBMN37: MODERN BANKING CREDIT:2

PART:IV HOURS:2/W

Course Objectives:
The objectives of this course are
1. To know the types of Banks
2. To learn the functions of Commercial Banks
3. To understand the types of customers
4. To Know Negotiable Instruments
5. To Understand Modern Banking technology

Unit I: Introduction Hours:6

Bank: Definition – origin and development of modern banking-– Types of Banks – Public
Sector, Regional Banks, Private Sector Banks – Universal Banking – Branch Banking-
Foreign Banks.
Unit II: Commercial Bank Hours:6
Commercial Banking: Meaning – Definition – Functions – Role of Commercial Banks in
socio economic development.
Unit III: Types of Customers Hours:6
Banker and Customer – Definition –– Types of customers – opening of Accounts of
Individuals-Minor, Illiterate person, Joint Account -Partnership firm and Companies- Know
Your Customer Guidelines
Unit IV: Negotiable Instruments Hours:6
Definition – Characteristics – Types of NIs: Cheques – Crossing of Cheques – Types -
Drafts.
Unit V: Modern Banking Technology Hours:6
ATMs – Internet banking – Mobile banking – Debit, Credit, and Smart Cards – Electronic
Payment Systems (EPS) – Magnetic Ink Character Recognition (MICR) – Electronic
Clearing System (ECS) – Electronic Fund Transfer (EFT) – National Electronic Fund
Transfer (NEFT) – Real Time Gross Settlement (RTGS) – Immediate Payment Service
(IMPS) –Digital Signature-UPI payments.

Course Outcomes
On successful completion of the course the students will be able
1. To understand the origin and types of Banks
2. To gain knowledge on the modern functions of Commercial Banks
3. To understand the types of customers and account opening procedures
4. To learn the types of Negotiable Instruments and crossing og cheques
5. To gain knowledge on Modern Banking services

Text Books
1. M. L. Tannan, 2009, Banking Law and Practice in India – India Book House, New
Delhi.
2. Gurusamy. S, 2009, Banking Theory Law and Practice, Tata McGraw Hill, New
Delhi.
 (For the Students admitted in the Academic year 2022-23)53

3. K.Subramanian, 2013, Banking Reforms in India, TMH, New Delhi.

Supplementary Readings
1. Sundaram, K. P. M. &Varshney2003, Banking Theory Law & Practice, Sultan
Chand & Sons, New Delhi.
2. Gordon, E. Natarajan, 2005, Banking Theory Law & Practice, Himalaya Publishing
House, Mumbai.
3. Radhasamy&Vasudevan ,2003, A Text Book of Banking, Sultan Chand & Sons,
New Delhi.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5

CO1 3 2 2 2

CO2 3 3 2 3 3

CO3 3 3 3 3 3

CO4 3 3 2 3 2

CO5 3 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 –

Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)54

SEMESTER:IV 22UBBMC43: COST ACCOUNTING CREDIT:4

PART:III HOURS:4/W

Course Objectives:

1. To familiarize the students on the use of cost accounting system

2. To understand material costing
3. To know the distribution of overheads
4. To learn the procedure for contract costing
5. To know about marginal costing

Unit I: Cost Sheet Hours:12

Cost accounting – Meaning – definition – objectives – advantages – limitations –methods

of costing – types of costing – differences between cost accounting, management
accounting and financial accounting -Cost – Element of cost– meaning – definition– cost
sheet- Meaning – Preparation of cost sheet – tenders and quotation.

Unit II: Material Costing Hours:12

Material control - Meaning objectives – need – advantages – Stock levels and EOQ-
methods of pricing material issues – FIFO – LIFO – Simple average method – Weighted
average method – Standard price method

Unit III: Overheads Hours:12

Overheads – meaning – definitions – importance – classifications –Distribution of over

heads-machine hour rate computation

Unit IV: Contract Costing Hours:12

Meaning, features of contract costing, Applications of contract costing, procedure of

contract costing, profit on incomplete contracts, Problems.

Unit V: Marginal Costing Hours:12

Marginal costing – definition – features – advantages – limitations – breakeven analysis –

PV ratio - margin of safety.

Theory 20% ; Problem 80%

 (For the Students admitted in the Academic year 2022-23)55

Course Outcomes:
On successful completion of the course students will be able
1. To acquire knowledge of the basic concepts of cost, costing methods and able to
prepare cost sheet of product and service to determine cost of production and fixing
selling price.
2. To maintain to fix stock level and economic order quantity and determine the price
at which materials issued to the production center.
3. To Compute Machine hour rate
4. To gain the knowledge in preparing contract account and able to calculate profit of
each contract.
5. To learn to calculate P/V ratio and Break even analysis

Text Books
1. T S.Reddy, Y.Hariprasad Reddy,2018 – Cost Accounting – Margam
Publications ,Chennai
2. A.Murthy& S. Gurusamy, 2009, Cost Accounting – Tata Mcgraw Hill publishing co
Ltd, New Delhi
3.S.P. Jain and K.L. Narang, 2011, “Cost Accounting”, Kalyani publications. New Delhi.

Supplementary Readings
1. M.N. Arora, 2005, “Cost Accounting”, Sultan chand, New Delhi.
2. V. Rajesh Kumar, RK. Sreekantha, 2018, Cost Accounting- Mcgraw Hill Education
pvtLtd,New Delhi
3. Dr. SN Maheswari, Dr.S.N.Mittal, 2008 – Cost Accounting: Theory and problems
–Shree Mahavir Book Depot(Publishers)

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 2
CO3 3 3 3 3 3
CO4 3 3 2 3 2
CO5 3 3 2 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 –
High
 (For the Students admitted in the Academic year 2022-23)56

SEMESTER:IV CREDIT:4
PART:III 22UBBMC44: HOURS:4/W
FINANCIAL MARKETS AND SERVICES
Course Objectives
The objectives of this course are
1. To understand the nature of Money markets in India.
2. To gain an insight on the nature of Non-Banking financial intermediaries.
3. To learn the importance of capital markets.
4. To know about factoring, leasing and credit rating
5. To learn about merchant banking

Unit I: Concept and Meaning of Money Market Hours: 12

Money Market - Call Money Market - Treasury Bills Market- Commercial

Bills Market-Markets for Commercial paper and Certificates of Deposits-The
Discount Market - Market for Financial Guarantee-Government (Gilt-
edged)Securities Market.

Unit II: Non-Banking Financial Intermediaries Hours: 12

Non- Banking Financial Intermediaries –Investment Companies –Hire

Purchase Finance– Venture Capital Funds - Small Savings and Provident
Funds-Unit Trust of India and Mutual Funds

Unit III: Capital Market Hours: 12

New Issue Market– Meaning and Advantages–General Guidelines for New

Issue–Methods of Floating–Players–Recent Trends .Secondary Market: Stock
Exchanges- Functions – Role of Securities and Exchange Board of India –
Listing – Reforms in Secondary Market

Unit IV: Factoring and Leasing Hours: 12

Factoring–Meaning, Functions, Types, Cost and Benefit of Factoring - Leasing

– types of Leases – Evaluation of Leasing Option Vs. Borrowing, Credit
Rating – Meaning and Functions

Unit V: Merchant Banking Hours: 12

Merchant Banking–Definition, Origin of Merchant Banking–Merchant Banking
in India–Services of Merchant Bankers- Qualities required for Merchant
Bankers - Problems and Scope of Merchant Banking in India.

Course Outcomes
On the successful completion of the course, student will be able
1. To understand the nature of Money markets in India.
2. To gain an insight on venture capital and mutual fund.
 (For the Students admitted in the Academic year 2022-23)57

3. To learn about functions of stock exchange and listing of securities..

4. To know about functions and types of factoring, leasing and credit rating
5. To gain knowledge on services of merchant bankers.

Text Books
1. GurusamyS ,2015, Financial Markets and Institutions, S. Vijay
Nicole Imprints (P) Ltd Chennai.
2. Gordon and Natarajan, 2011, Financial Markets and Services,
Himalaya Publishing House. Mumbai.
3. NaliniPravaTripathy, 2015,Financial Instruments and Services, , Prentice
Hall of India, New Delhi

Supplementary Readings
1. Jeff Madura, 2011, Financial Markets and Institutions, South-Western College
Publishing.
2. Khan, M.Y, 2012, Financial Services, Tata McGraw Hill. Publishing Company
Limited, New Delhi.
3. Bhole L.M, 2016, Financial Institutions and Markets, Tata McGraw Hill
Publishing Company Limited, New Delhi.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 2
CO3 2 3 3 3 3
CO4 3 3 2 3 3
CO5 2 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 –

High
 (For the Students admitted in the Academic year 2022-23)58

SEMESTER:IV 22UBBMP45: PRINCIPLES AND CREDIT:3

PART:III PRACTICE OF BANKING HOURS:3/W

Course objectives
The objectives of this course are
1. To know to open accounts
2. To know to open special types customer’s accounts
3. To learn to fill cheque
4. To fill banking instruments
5. To prepare report
Unit 1:Types of deposits Accounts
Hours:9
Deposit Accounts-Savings Accounts, Current Accounts, Fixed Deposit Accounts.
Opening and operation of Accounts -KYC requirements. Pass Book -practical filling up
of KYC forms
Unit II: Special Types of Customers
Hours:9
Opening, operation and closing of accounts of Minors, Partnerships and Companies-
various documents used to open deposit accounts and how to fill it up
Unit III: Cheques and Endorsements
Hours:9
Demonstrating Cheques, Banker's Cheques, Demand Drafts, ATM & Debit Cards, Credit
Cards, Charged Cards, Crossing of Cheques, Endorsement, Checking of Cheques –Filling
up Cheques
Unit IV: E-Banking
Hours:9
Filling up of different banking instruments like pay-in-slip, RTGS, NEFT - Visit to
various bank branches make a comparison of any three products offered by those bank
Unit V: Prepare a Report
Hours:9
Visit Bank or Websites of Two Different Commercial Banks (One Public Sector and one
Private Sector Banks) offering Retail Banking Products--Prepare a Comprehensive
Report of each bank

Course outcomes
On the successful completion of the course, student will be able
1. To know to fill deposit accounts forms and KYC forms
2. To gain knowledge to fill special types customer’s accounts
3. To learn to fill cheques
4. To learn to fill RTGS and NEFT
5. To learn to prepare report on retail products offered by two different banks.
 (For the Students admitted in the Academic year 2022-23)59

Text Books
1. E. Gordon & K. Natrajan, 2015,“Banking Theory, Law & Practice”, Himalaya
Publishing House, Mumbai
2. Radhaswami,M&Vasudevan ,2015, A Text Book of Banking, S.Chand& Co.,
New Delhi.
3. Gurusamy.S, 2017, Banking Theory Law and Practice, Tata McGraw Hill, New
Delhi,

Supplementary Readings
1. K.P.M. Sundaram and P.N.Varshney, 2014,“Banking Law and Practice”, Sultan Chand &
Sons Publishing House, New Delhi,
2. K.C.Shekar, LekshmyShekar, 2007,“Banking theory and Practice”, VikasPublishing
House Pvt.Ltd.,
3. Khubchandran, BS ,2015,Practice and Law of Banking, MacMillan Pub., New Delhi

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 3 3 2
CO3 2 3 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 –
High
 (For the Students admitted in the Academic year 2022-23)60

SEMESTER:IV CREDIT:3
PART:III 22UCOMA17 HOURS:3/W
DEVELOPMENT BANKING

Course objectives
The objectives of this course are
1. To know the development banks
2. To know the various schemes of assistance
3. To learn the functions of All India Development Banks
4. To understand the functions of StateLevel Development Banks
5. To learn the lending procedures in India.

Unit I:Introduction Hours: 9

Development Bank – Meaning - Its evolution, objectives, Organization, and Management
of a Development bank - Difference between Commercial Banks and Development
Banks – Functions of development banks – features-types of development banks
Unit II: Schemes of Assistance Hours: 9
Direct Assistance. Defiance Bill, rediscount Assistance – Direct Assistance, Assistance
to join and Public sector, Encouragement to new Entrepreneurs and Technocrats, Export
Finance, Subscription to shares and bond to financial institutions
Unit III: All India Development Banks Hours: 9

All India Development Banks: Concept and objectives – Functions and promotional
activities of IFCI, IDBI, ICICI, EXIM ,NABARD, NHB and SIDBI

Unit IV: State Level Development Banks Hours: 9

State Level Development Banks: Objectives and role of state level banks - Functions of
State financial corporation's (SFC’s), State Industrial Development Corporation (SIDCs)
State Industrial Investment Corporations (SIICs) and the land development banks.

Unit V: Lending in India Hours: 9

Lending in India. Need for simplification of lending procedures - end use supervision and
follow upon action by term lending instructions– Sanctions and Disbursement Policies-
procedures and techniques for financial assistance.

Course Outcomes

On the successful completion of the course, student will be able

1. To know the development banks
2. To know the various schemes of assistance
3. To learn the functions of All India Development Banks
4. To understand the functions of State Level Development Banks
5. To learn the lending procedures in India
 (For the Students admitted in the Academic year 2022-23)61

Text Books

1. GurusamyS ,2015, Financial Markets and Institutions, S. Vijay Nicole

Imprints (P) Ltd Chennai.
2. Vishwanathan. R. 2016, Industrial Finance, Lakshmi publications private limited,
3. B.Santhanam, Financial Services, Margham publications, Chennai

Supplementary Readings
1. Kausal Kumar Arora, Development Banking in India, Atlantic Publishers
2. Nyhart J D, Development Banking,Sagwan Press
3. Annual Reports of IFCI, IDBI, ICICI, EXIM ,NABARD, NHB and SIDBI

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 3 3 2 3 2
CO3 3 3 3 3 3
CO4 2 3 2 3 3
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23)62

SEMESTER:IV 22UCOMA18: ORGANIZATIONAL CREDIT: 3

PART:III BEHAVIOUR HOURS: 4/W

Learning Objectives
4) To enable the students to understand the basic aspects of organizational
behaviour in current scenario
5) To help students to appraise the motivational theories.
6) To appraise the motivation theories
7) To evaluate the leadership theories.
8) To expose the students on the various organizational structure and
design.

Unit-I :Fundamental concepts Hours:12

Organizational Behaviour - Fundamental concepts - nature and scope - OB in
the new millennium - Foundations of Individual behavior - Personality, Perception,
Learning, Values and Attitudes.

Unit-II :Motivation Hours: 12

Motivation - Early theories - Contemporary theories - Motivation at work -
Designing and Motivating for jobs.
Unit-III: Group Dynamics Hours:12
Group Dynamics - Group Behaviour - Inter-group relations - Communication
and Group - Decision making.
Unit-IV: Leadership Hours:12
Leadership - Trait, behaviour and contingency theories - Power and Politics -
Conflict - Causes, conflict management, Transactional Analysis (TA) -
Work Stress.
Unit-V: Organizational Structure and Design Hours: 12
Organizational Structure and Design: Organizational changes and
development - Organizational culture and climate - Organizational
effectiveness.
COURSE OUTCOMES
At the completion of course, the student would be able to:
1) Gain knowledge on basic aspects of organizational behaviour in current
scenario
2) Apply the motivation theories in the organization.
3) Appraise the various dimensions of group dynamics.
4) Improve their ability in leadership and communication.
5) Compare the various organizational structure and design.
 (For the Students admitted in the Academic year 2022-23)63

Text Books
1) Stephen Robbins, (2001). Organisational Behaviour. (10th ed.) New Delhi,
India: Pearson Education.
2) Fred Luthans. (1998). Organizational Behaviour. McGraw Hill.
3) Wagner. (2002). Organizational Behaviour. Thomson Learning.

Supplementary Readings
1) Khanka, S.S. (2007). Organisational Behaviour. New Delhi, India: S. Chand &
Co.
2) Shajahan, S. & Linu Shajahan. Organisational Behaviour. New Delhi,
India: New age International Publishers,.
3) Gupta, C.B. A Text Book of Organisation Behaviour Text and Cases.
(1 ed.). New Delhi, India: S.Chand & Co.
st

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 2 3
CO4 3 2 3 3 3
CO5 3 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2.– Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 64

SEMESTER:III CREDIT:3
PART:III 22UBBME47-1: SERVICES MARKETING HOURS:4/W

Course objectives
1. To know about the nature, types and significance of services marketing.
2. To understand the service design and blue printing
3. To familiarize with the marketing of financial services.
4. To know the hospitality services
5. To know about the Marketing of Non-profit organization

Unit I:Introduction To Service Marketing Hours : 12

Services Marketing - meaning –characteristics and Components of services - Types and

Significance of Services Marketing– Difference Between Goods and services- Market
segmentation - Bases of Market Segmentation- Market Mix-7 P’s in marketing mix

Unit II: Service Design Hours : 12

Principles -Design and Delivery Components – Factors to be considered in Designing the services
process- Blue printing – Components – steps in preparation of blue print-Uses

Unit III: Marketing of Financial Services Hours : 12

Features of Banking, Insurance, Lease, Mutual Fund, Factoring, Portfolio services- product
decisions - Promotion of Services and Distribution Methods for Services

Unit IV: Marketing of Hospitality services Hours : 12

Meaning of hospitality services– meaning and Features of Tourism, Hotel and Travel services -
Airlines, Railway, Passenger and Goods Transport -Promotion of Services and Distribution
Methods

Unit V: Marketing of Non - Profit Organisations Hours : 12

Meaning and characteristics of Non-Profit Organisations - Services offered by charities -

Educational service - Power and Telecommunication-Internet services

Course outcomes
On the successful completion of the course, student will be able
1. To know about the characteristics, types and market mix of services marketing.
2. To understand the components of service design and blue printing
3. To gain the knowledge on marketing of financial services.
4. To know the promotion and distribution methods of hospitality services
5. To identify and know about the services of Marketing of Non-profit organization
 (For the Students admitted in the Academic year 2022-23) 65

Text Books
1. Ravi Shankar, 2008,Services Marketing, The Indian Perspective,Excelbooks,New Delhi,
2. C.Bhattacharjee,2010, Service Marketing, Concepts, Planning and implementation, Excel
Books. New Delhi
3. R.Srinivasan, 2014, Services Marketing-The Indian Context, PHI Learning Private limited,
New Delhi,

Supplementary Readings
1. RajendraNargundkar, 2010,Services Marketing, Text & Cases, Tata McGraw-Hill Publishing
Company, New Delhi,
2 VasanthiVenugopal, 2010,“Services Marketing”, Himalaya Publishing House,
3 R.Srinivasan, 2010, Services Marketing-The Indian Context, Prentice Hall of India Private
limited, New Delhi,

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 3 3 2 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 66

SEMESTER:III CREDIT:3
PART:III 22UBBME47-2: TREASURY MANAGEMENT HOURS:4/W

Course Objectives:
The objectives of this course are
1. To know the concept of Treasury Management
2. To understand the Treasury control
3. To know the concept of asset liability management
4. To know the investment instruments
5. To understand the foreign currency market

Unit I: Introduction Hours : 8

Meaning and Concept of Treasury Management - Employment of Statutory / Surplus funds -
Role and Functions of Treasury Department.

Unit II: Treasury Control and Payments System Hours : 12

Treasury controls; treasurer job description; position of treasury department and its
components – front, mid and back office- Payment systems overview; cash payments; check-
based payments; large-value funds; electronic Transfers (Wire Transfer); small-value transfer
or automated clearing house systems (ACH); and card based payment systems

Unit III: Asset Liability Management Hours : 14

Meaning –Concept-asset management strategies, liability management strategy, fund

management strategy; interest rate risk: forces determining interest rates, the measurement of
interest rates, asset-liability management committee

Unit IV: Investment Instruments Hours : 14

Money market investment instruments: Treasury bills, short-term treasury notes and bonds,
government agency securities, certificate of deposit, international Eurocurrency deposits,
bankers’ acceptance, commercial paper, short-term municipal obligations; capital market
investment instruments: Treasury notes and bonds, municipal notes and bonds, corporate notes
and bonds; investment securities held by banks; factors affecting choice of securities;
evaluating investment risk

Unit V: Foreign Treasury Management. Hours : 12

Foreign Currency Market - Combined Treasury Management- RBI and Regulatory Functions
.
 (For the Students admitted in the Academic year 2022-23) 67

Course Outcomes:
On successful completion of the course the students will be able

1 To understand the concept of Treasury Management

2 To acquire knowledge on Treasury Controls and Payment Systems.
3 To learn the Concept and Strategies of Asset liability Management.
4 To gain the knowledge on investment instruments
5 To learn about foreign currency market

Text Books
1. Radha V, (2001), Capital Market and Financial Services, Lions Publication
2. Rose, P. S., & Hudgins, S. C. Bank management and financial services. New Delhi: Tata
McGraw-Hill Education. New Delhi
3. Jack Clank Francis, (2015), Management of Investments, McGraw Hill Inc., New Delhi

Supplementary Readings
1. Gup, B. E., &Kolari, J. W. Commercial banking. New Delhi: Willey India
2. E-Resources Jack Clark Francis, (2016), Investments: Analysis and Management, McGraw
Hill, New Delhi
3. Association of Financial Professionals. Essentials of treasury management
:

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 3
CO3 2 3 2 3 3
CO4 3 3 2 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 68

SEMESTER:IV CREDIT:3
PART:III 22UBBME47-3: RETAIL MARKETING HOURS:4/W
MANAGEMENT

Course Objectives:
The objectives of this course are
1. To know the basic concepts of Retailing

2. To learn about the retail location and layout

3. To understand the methods of calculating inventory level

4. To know various promotion of retail outlets.

5. To learn about E-Retailing

Unit-I :Introduction To Retailing Hours : 12

Retailing – meaning, definition, characteristics, importance and functions – types of retailers – types
of retailing formats

Unit II: Retail Location Hours : 12

Retail location - factors affecting Retail location decision – site location and lay out - factors
affecting site location and lay out – steps in selecting site. Store design – interiors and exteriors.

Unit III: Merchandise Management Hours :

12

Merchandise Management – Definition, key areas – phases in developing Merchandise plan –

Methods of calculating inventory level – basic stock method, week’s supply method and stock to
sales method – merchandiser’s skill and profile.

Unit IV: Promotion of Retail Outlets Hours : 12

Retailing promotion – definition – promotional objectives – approaches to promotional budget –

sales promotion - objectives and types- personal selling and methods of advertising

Unit V: E- Retailing Hours : 12

E - Retailing – merits – systems of E - Retailing – kinds of retailers engaged in E - commerce –

Future trends – smart cards – E-cash - Multimedia Kiosk – Customer-specific offers – Electronic
body scanners – E-Tailing in India.
 (For the Students admitted in the Academic year 2022-23) 69

Course outcomes
On the successful completion of the course, student will be able
1. To define retailing and various types of retailers.
2. To gain knowledge on the retail location, site location and layout
3. To acquire in depth knowledge of merchandise management.
4. To know various promotion of retail outlets and promotional methods
5. To gain knowledge on E-Retailing in India.

Text Books
1. C.Murthy-2012, Retail Marketing Management – Lap Lambert Academic Publishing GMBHKG-
2. T.L. Prabhu, Guru M.–2019, Retail marketing Management- nest fame Creations Pvt Ltd-e book
3.Dr.L.Ntarajan,2014-Retail Marketing-Margham Publications-Chennai+

Supplementary Readings
1. SwapnaPradhan –2011 Retailing Management: Text and cases- Tata Mcgraw Hill Education
private ltd- New Delhi
2. Helen goworek ,peterHelenGoworek, Peter McGoldrick ,2011,Retail Marketing Management-
Principles and Practice- – Pearson education ltd-· New Delhi
3. David Gilbert-2003Retail Marketing Management –Pearson Education Ltd -

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 2
CO3 2 3 3 3 3
CO4 2 3 2 3 2
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 70

SEMESTER:IV 22UBBMN48: BASICS OF CUSTOMER CREDIT:2

PART:IV RELATIONSHIP MANAGEMENT HOURS:2/W

Course objectives

The objectives of this course are

1. To understand the Basic Concepts about the Customer Relationship Management.
2. To get acquainted with the knowledge about E- CRM.
3. To understand the Customer data base
4. To procure ideas about complaint redressal methods
5. To highlight the significance of Customer satisfaction

Unit I: Introduction to CRM Hours: 6

Customer Relationship Management (CRM): Meaning – Definitions– Objectives - Benefits - CRM
Cycle - Necessity for adoption in CRM- Implementation of CRM
Unit II: E-CRM Hours: 6
Electronic Customer Relationship Management (E-CRM): Meaning -Definition –Features,
Advantages and Disadvantages –Difference between CRM and E-CRM – Components and
Challenges of E-CRM.
Unit III: Customer Data base and Call centre operations Hours: 6
Customer data base – data mining- data warehouse-Call Centre Operations: Meaning – Components
– Types – Benefits.
Unit IV: Complaint redressal methods Hours : 6
Complaint redressal methods Talwar and Goiporia committee report, customer service committee,
customer day - Copra Forum - ombudsman.
Unit V: Customer Satisfaction Hours:
6
Meaning –Significance –components- Review and Evaluation of Customer Satisfaction.

Course outcomes
On the successful completion of the course, student will be able
1. To Understand the Basic Concepts about the Customer Relationship Management.
2. To gain knowledge about components of E- CRM.
3. To Understand the Customer data base and data warehouse
4. To learn about complaint redressal methods
5. To gain knowledge on Customer satisfaction and its outcomes

Text Books:
1. Dr. K. GovindaBhat , 2016, Customer Relationship Management, , Himalaya Publishing House,
Mumbai, .
2. Jagadish N Sheth,2017 Customer Relationship Management , Emerging concepts, Tools and
applications by McGraw Hill Education, New Delhi
3. P.P.Singh and JinendarKum,2017,Customer Relationship Management , Regal publications,
New Delhi,
 (For the Students admitted in the Academic year 2022-23) 71

Supplementary Readings

1. Jagdish N. Sheth, AtulParvatiyar, G.Shainesh, 2015, Customer Relationship Management: Emerging

concepts, tools, and applications ,, Tata Mcgraw-Hill Education, Noida,
2. Alok Kumar Rai ,2014Customer Relationship Management: Concepts and cases ,, Prentice Hall of
India, New Delhi,
3. S H.Peeru Mohamed & A. Sangadevan , Customers Relationship Management – A Step –by–step
approach , Vikas Publishing House Private Limited , Noida .

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2
CO2 3 3 2 3 2
CO3 2 3 3 3 3
CO4 2 3 2 3 2
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 72

SEMESTER:V 22UBBMC51: RISK MANAGEMENT IN BANKS CREDIT:5

PART:III HOURS:5/W

Course Objectives

The objectives of this course are

1. To know about the various risks faced by an organisation.

2. To Know about the credit risk and RBI guidelines for Risk Management
3. To Acquire the knowledge about liquidity Risk
4. To acquire the knowledge about the types and causes for operational risk.
5. To Know about the Interest Rate Risk.

Unit I: Introduction Hours:15

Risk definition - BIS – Basel Committee – Basel I, II and III norms; Risk Process- Sources of Risk-
Risk Organization – Types of Risk – Concept of ALM for Banks-ALCO
Unit II: Credit Risk Hours:15
Definition - RBI guidelines for risk management - Risk rating and risk pricing - Methods for
estimating capita lrequirements - standardized approach and advanced approach - Credit rating
/scoring –Structured products
Unit III: Liquidity Risk Hours:15
Meaning- Categories of liquidity risk-sources – Liquidity Risk Managements Policy- Regulatory
prescriptions- Measurement of liquidity risk -Liquidity Gap analysis ,scenario analysis
Unit IV : : Operational Risk Hours:15
Definition – RBI guidelines for Operational risk - Types of operational risk - Causes for operational
risk - Sound Principles of Operational Risk Management (SPOR) -Key responsibilities of ORM;
Capital allocation for operational risk.
Unit V: Interest Rate Risk Hours:15
Meaning –Categories –measurement of Interest rate risk- Gap analysis –duration analysis-Value at
Risk(VaR)-Stress test- use of derivatives

Course Outcomes

On the successful completion of the course, student will be able

1. To gain knowledge on Basel norms and various risks faced by an organization.

2. To know about the methods for estimating capital requirements
3. To acquire the knowledge about sources and regulatory prescriptions of liquidity Risk
4. To acquire the knowledge about the types and causes for operational risk.
5. To understand the Measurement of Interest Rate Risk.
 (For the Students admitted in the Academic year 2022-23) 73

Text Books:

1. Indian Institute of Banking & Finance , 2016, Risk Management,, Macmillan Publications
India Private Limited, New Delhi
2. Michel Crouhy - Dan Galai – Robert Mart, 2014,Essentials of Risk Management McGraw
Hill Education, New Delhi
3. Indian Institute Of Banking, 2010, Amp, Finance (IIBF), Risk Management, Macmillan
Publications India Private Limited, New Delhi

Supplementary Readings

1. Foundations of Banking Risk: An Overview of Banking, Banking Risks, and Risk-Based

BankingRegulation by GARP (Global Association of Risk Professionals).
2. John C. Hull,2009, Risk Management and Financial Institutions, Pearson
3. IIBF,2015, Advanced Bank Management, 3rd Edition, MacMillan Education.New Delhi

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 2 2 2
CO2 3 3 2 3 2
CO3 2 3 3 3 3
CO4 2 3 2 3 2
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 74

SEMESTER:V CREDIT:5
PART:III 22UBBMC52: RETAIL BANKING HOURS:6/W

Course Objectives
The objectives of this course are
1. To know about retail banking.
2. To learn the Retail asset Products and the requirements of customers.
3. To know about the Eligibility, Process and purpose of using Credit cards
4. To gain knowledge on the various methods of retail payments
5. To learn the significance of role of Customer Relationship Management in Retail banking

Unit I: Introduction Hours:15

Retail Banking –Meaning and definition-History -Features –Advantages-distinction between Retail
and Corporate/Wholesale Banking.-Reasons for emergence of retail banking business in India

Unit II: Retail Asset Products Hours:20

Retail Products Overview – Customer requirements, Products development process- Retail Asset
products -Home Loans, Auto/ Vehicle loan, personal loan and education loan-Eligibility, Purpose,
Amounts, Margin, Security ,Disbursement, Moratorium, Prepayment issues, Repayments /
Collection- Credit Scoring

Unit III: Retail liability products and Credit Cards Hours:20

Retail liability products- procedure to opening of various accounts- KYC-Credit Cards – Meaning-
Evolution- features- Types - Credit vs Debit Cards- Process of issuing the cards, Billing Cycle,
Important Terms in Credit Card Operations -Credit Points.

Unit IV: Retail Payments Hours:20

Automated Teller Machines (ATMs) –National Electronic Funds Transfer - SWIFT, SFMS- Real
Time Gross Settlement System (RTGS) - Securities Settlement System (SSS) -Electronic Clearing
Service (ECS) –– Money Transfer Service Scheme (MTSS) - Immediate Payment Service (IMPS) -
The Unified Payments Interface (UPI) - Bharat Bill Payment System (BBPS) – Card Payments -
Mobile Payments - Aadhar Pay - UPI Payments - Bharat QR Code - Digital Wallets – Bank Wallets
– Private Wallets - Business Models – Technology Models

Unit V: Customer Relationship Management. Hours:15

Customer Relationship Management – Meaning- Need for CRM –Principles-Implementation
Process of CRM -Implementation Stages in CRM- Integration of CRM with ERP system-Recent
Trends in Retail Banking.
 (For the Students admitted in the Academic year 2022-23) 75

Course Outcomes

On the successful completion of the course, student will be able

1. To know about features of retail banking.

2. To understand the credit scoring, customers’ requirements and eligibility for retail asset
products
3. To know the procedure to open various accounts, process and purpose of using Credit cards’
4. To understand the various methods of retail payments and business models
5. To gain knowledge on implementation of Customer Relationship Management process

Text Books

1. Macmillan Education 2017, Retail Banking,IIBF,Macmillanpublications,New Delhi

2. Sanjay Kumar Trivedy, 2015,Retail Banking, RSTC, Mumbai, e-material
3. Jaspal Singh, 2019, Digital Payments in India: Background, Trends and Opportunities, , New
Century Publications

Supplementary readings

1. KeithPond, 2007,Retail Banking

2. Poppy Sharma, 2015, Smart Manager Retail Banking Decoded, Taxmann’s
3. CAIIB,2018,Retail Banking, Macmillan publications, New Delhi

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 3 3 3 3 3
CO3 3 2 3 3 3
CO4 3 2 3 3 3
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 76

SEMESTER:V CREDIT:5
PART:III 22UBBMC53: INCOME TAX LAW AND HOURS:6/W
PRACTICE

Course Objectives:
The objectives of this course are
1. To understand the concept of Income tax.
2. To describe how to arrive taxable salary.
3. To measure the income from house property and Business or profession
4. To measure the capital gains and income from other sources
5. To exercise the set off and carry forward and deductions from gross total income

Unit I: Basic Concepts Hours:

15
Basic concepts–Definition–Previous year–Assessment year–Person–Assessee–Gross
total Income – Total Income –Residential status and incidence of tax– incomes exempt
u/s 10

Unit II :Income from Salary Hours:

20
Salary – Basis of charge – Different forms of salary – allowances – gratuity –pension–
perquisites–deduction from salary–computation of taxable salary

Unit III :House property and Profits and gains of Business or profession

Hours:20
House property–income from let – out property – deductions – computation of House
property income
Profits and gains of business or profession – basis of charge – methods of accounting –
deductions – allowable expenses and disallowable expenses- Computation of taxable profit

Unit IV: Capital gains and Income from other sources Hours:
20
Computation of Income from Capital Gains – Income from other sources.

Unit V: Set off and carry forward Hours:

15
Aggregation of income, Set – off or carry forward and set off of losses – Deductions
from gross total income – Computation of total income of an individual and tax
payable; Rebates and relief’s – Provisions concerning advance tax and tax deducted at
source –Provisions for filing of return of income.

Distribution of Marks: Theory -40% : Problem- 60%

 (For the Students admitted in the Academic year 2022-23) 77

Course Outcomes
On the successful completion of the course, student will be able
1. To understand the concept of Income tax and residential status of an Individual
2. To learn to compute taxable salary.
3. To Gain knowledge on compute the income from house property and Business or
profession
4. To learn to calculate the capital gains and income from other sources
5. To gain knowledge on Compute total income and tax payable of an individual

TextBooks (CurrentEdition)

1. Dr.Vinod K. Singhania, Taxmen’s, Direct Taxes

Law&Practice.TaxmanPublications, New Delhi.
2. Dr.A.Murthy, IncomeTaxLawandPractice-VijayNicholePublications, Chennai.
3. Dr.T.S.Reddy&Dr.Hariprasad,Income tax lawandpractice,Margam
publications, Chennai.

Supplementary Readings

1. Gaur and Narang, “ Income Tax Law and Practice” Kalyani Publishers, New
Delhi.
2. Dr. H. C.Mehrotra, “ Income Tax Law and Accounts” SahithyaBhavan
publishers, Agra.
3. R. G. Shaha, Income Tax Law and Practice( Direct Tax) Himalaya
Publications, Mumbai

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 3
CO2 3 2 2 3 3
CO3 3 3 3 3 3
CO4 3 3 2 3 2
CO5 3 3 2 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 78

SEMESTER:V CREDIT:
PART:III ENTREPRENEURIAL DEVELOPMENT HOURS:4/W

Course Objectives
The objectives of this course are
1. To understand the concept to Entrepreneurship
2. To identify significant changes and trends which create new business ideas
3. To know about startups and project appraisal.
4. To learn the role of Entrepreneurial Development Programmes
5. To know the sources of financing for Entrepreneur

Unit I : Concept of Entrepreneurship Hours:12

Entrepreneurship – Meaning – Types – Qualities of an Entrepreneur – Classification of
Entrepreneurs – Factors influencing Entrepreneurship –Functions of Entrepreneurs. Women
entrepreneurship – EntrepreneurialMotivation-EntrepreneurialCompetencies-
Entrepreneurial Mobility
Unit II: Idea Generation and Business Plan Hours:12
Idea generation – Sources of Data- Methods of generating Ideas: Business plan- Objectives of
Business plan-Preparation of Business plan- Business plan process - Advantages of Business
Planning- Marketing Plan- Production plan- Organization Plan- Financial Plan-: Business Model –
Functions of a Business Model - Business Models to Business Plans.
Unit III: Start Up Hours:12
Small Enterprises: An Introductory Framework – Project Identification and Selection – Project
Formulation – Project Appraisal – Legal, Regulatory and Statutory Body – Clearance Approvals and
NOC – Compliance – - Ownership Structures- Preparation of Final Project Report
Unit IV: Entrepreneurial Development Programmes Hours:12
Entrepreneurial Development Programmes (EDP) – Role, relevance and achievements – Role of
Government in organizing EDPs – Critical evaluation.
Unit V: Sources of Finance Hours:12
Arrangement of funds - Traditional sources of financing - Loan syndication – Consortium Finance -
role played by commercial banks - appraisal of loan applications by financial institutions - Venture
capital – Crowd funding

Course outcomes
On the successful completion of the course, student will be able
1. Tounderstand the concept of Entrepreneurship and to learn the professional behavior about
Entrepreneurship.
2. Tolearn about develop the new business ideas and prepare business plans
3. To know about project formulation, project appraisal and to prepare project report
4. Togain the knowledge on Entrepreneurial Development Programmes
5. To understand the sources of financing and appraisal of loan applications by financial
institutions.
 (For the Students admitted in the Academic year 2022-23) 79

Text Books
1. Khanka . S.S.,2017, Entrepreneurial Development, S.Chand& Co. Ltd., New Delhi.
2. Raj Shankar.,2013, Essentials of Entrepreneurship, Vijay Nicole Imprints Private Ltd.,
Chennai.
3. Gupta. C.B. & Khanka S.S.2013, Entrepreneurship and Small Business Management,
Sultan Chand & Sons, 7th Revised Edition-

SupplementaryReadings.
1. Dr. Vasant Desai, 2011, Dynamics of Entrepreneurial Development and Management,
Sixth Edition- Himalaya Publishing House.
2. Dr. C. B. Gupta & Dr. N.P Srinivasan, 2020, Entrepreneurial Development, Sultan Chand
& Sons Publication,
3. Holt, D. H. ,2004. Entrepreneurship new venture creation. New Delhi: Prentice Hall of
India.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 2 2
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 2
CO5 3 3 3 2 2
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate,3 – High
 (For the Students admitted in the Academic year 2022-23) 80

SEMESTER:V CREDIT:3
PART:III 22UBBME55-1: MARKETING MANAGEMENT HOURS:4/W

Course objectives
The objectives of this course are
1. To conceptualize basic ideas about marketing
2. To understand about the product
3. To learn the various pricing methods
4. To aware the role of channels of distribution in marketing
5. To know the various promotional methods

Unit:1 Nature of Marketing Hours:12

Meaning and definition of Marketing - Evolution of marketing –Modern views on marketing –
concepts- product concept – selling concepts-marketing concept-societal concepts- market planning
process--functions of marketing management- 7 P’s in Marketing Mix
Unit II: Product Hours:12
Product meaning – product mix decision – production positioning-branding and packaging –product
life cycle – marketing strategies for introduction –growth maturity and declining stages – meaning of
new product –need for developing a new product –various stages in new product development
process
Unit III: Pricing Hours:12
Pricing – meaning and role of pricing – pricing objectives – pricing methods – product line pricing –
pricing strategy for different stages in the life cycle of a product
Unit IV: Channels of Distribution Hours:12
Channel decision – Meaning of distribution channel – classification of channel and intermediaries-
changes in channel of distribution – intensive, extensive and selection distribution – factors
governing choice of channel- selection of channel for new product or new company.
Unit V: Promotion Hours:12
Sales promotion – sales promotion objective- major decision insales promotion at dealers and at
dealers and at customers level.–Advertising – meaning and role of advertising –management of
advertising- advantages– personal selling – importance – status of personal selling in India- Recent
trends.

Course Outcomes

On the successful completion of the course, student will be able

1. To recall basic ideas about marketing

2. To understand the product life cycle, Branding and Packaging
3. To describe the various pricing strategies to maximize profit
4. To analyze the classifications of channels of distributions in marketing
5. To evaluate promotional decisions
 (For the Students admitted in the Academic year 2022-23) 81

Text Books
1. R.S.N.Pillai&Bagavathi, 2009 , Modern Marketing – principles and practices, S.Chand&sons,
New Delhi.
2. V.. S Ramaswamy& S. Namakumari- 2001,Marketing Management,Macmillan India Limited,
New Delhi
3. PhilipKotler and Gary Armstrong, 2005, Principles of Marketing, Pearson Prentice Hall of India
Ltd, New Delhi
SupplementaryReadings
1. Dr.C.B. Gupta and Dr. N. Rajan Nair,2005,Marketing Management, S. Chand & sons, New
Delhi.
2. S.A.Sherlakar, , Marketing Management, Himalaya Publishing House, New Delhi.
3. Ramaswamy, V.S., 2002, Marketing Management, Macmilan India, New Delhi

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 3 2 3 3 2
CO3 3 2 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 82

SEMESTER:V CREDIT:4
PART:III 22UBBME55-2: COOPERATIVE BANKING HOURS:4/W

Course Objectives
The objectives of this course are
1. To acquire the basic knowledge on principles of co-operative banking
2.To exhibit the Role of Directors and Corporate Governance Best Practices
3.To familiarize with cooperative Banking operations
4. To understand the Investment Management
5.To know the technology in banking.

Unit I: Introduction to Cooperation Hours:12

Co-operation: Concept – Features – Benefits of Co-operation. Co-operative Principles: Meaning –

Evolution of Co-operative -Principles – Rochdale Principles – Reformulation of Co-operative
Principles by ICA 1937, 1966 – ICA Co-operative Identity Statement 1995: Definition, Values and
Principles.

Unit II: Supervisory And Regulatory Aspects Hours:12

Supervisory and Regulatory aspects Banking Regulation Act (As applicable to Co-op. Banks) -
Role of R.B.I. -Supervision and control - Branch licensing-Inspection / audit-Statutory / Reserve
requirements - R.B.I. guidelines on Deposits, Advance, Priority sector lending and Weaker section
lending, - Role of Directors and Corporate Governance Best Practices

Unit III: Co-Operative Banking Operations Hours:12

Co-operative Banking Operations- Deposits, Different Deposit Products - Deposit Policy - Credit
Management Loans and advances - Priority sector lending - MSME financing - Personal Finance

Unit IV: Loan Policy and Investment Management Hours:12

Loan Policy - Management of NPA – Investment Management - CRR / SLR Management - -

guidelines of RBI / NABARD in regard to investment - Money Market - Call money - Repos and
Reverse Repos - Foreign Exchange Market - Debt market - Banc assurance

Unit V: Technology In Banking Hours:12

Technology in Banking - Electronic Payment systems / core banking solutions - Electronic funds
transfer systems - RTGS - Risk Management - Exposure limits-Asset Liability Management -
Capital Adequacy - Recent trends.
 (For the Students admitted in the Academic year 2022-23) 83

Course Outcomes
On the successful completion of the course, student will be able to
1. To understand the principles of co-operative banking
2. To understand the procedure for branch licensing and Corporate Governance Best Practices
3. To Familiarize with cooperative Banking operations and MSME operations
4. To understand the loan policy Investment Management
5. To know the technology in banking and capital adequacy norms.
Text Books
1. Chouby B.N, 2018, Cooperative Banking in India, Asia Publishing House, Bombay,
2. Laud G.M, 2016, Cooperative Banking in India, The Cooperators Book Depot, Bombay,
3. Krishnaswami O.R and Dr.V.Kulandaiswamy, 2000,- Co-operative – Concept and Theory

Supplementary Readings
1. Nakkiran S, Urban,2018, Cooperative Banking, Rainbow Publications, Coimbatore,
2. Nakkiran S. & John Winfred A,2014, Cooperative Banking in India, Rainbow Publications,
Coimbatore,
3.Ravichandran K and S.Nakkiran, 2017, Cooperation: Theory and Practice, Abijit Publications,
Delhi,

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 2 3 3 2
CO3 2 3 3 3 3
CO4 3 3 3 3 2
CO5 2 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High

 (For the Students admitted in the Academic year 2022-23) 84

SEMESTER:V CREDIT:4
PART:III 22UBBME55-3: CORPORATE SOCIAL HOURS:4/W
RESPONSIBILITY

Course Objectives

The objectives of this course are

1. To impart conceptual understanding of CSR

2. To acquire insights regarding Corporate governance
3. To understand the concepts of CSR legislations
4. To know various stakeholders of CSR
5. To know opportunities in CSR

Unit I: Introduction to CSR Hours:12

Meaning & Definition of CSR, History and evolution of CSR. Concept of Charity, Corporate
philanthropy, Corporate Citizenship, CSR-an overlapping concept. Concept of sustainability
Management.

Unit II: CSR and Corporate governance Hours:12

Relation between CSR and Corporate governance; environmental aspect of CSR; models of CSR in
India, Carroll's model; drivers of CSR, Social responsibility of business, major codes on CSR;
Initiatives in India

Unit III: CSR Legislations Hours:12

CSR-Legislation In India - Section 135 of Companies Act 2013.Scope for CSR Activities under
Schedule VII, Appointment of Independent Directors on the Board, and Computation of Net Profit’s
Implementing Process in India.

Unit IV: Stakeholders of CSR Hours:12

Role of Public Sector in Corporate, government programs that encourage voluntary responsible
action of corporations. Role of Non-profit &Local Self-governance in implementing CSR;
Contemporary issues in CSR & MDGs. Global Compact Self-Assessment Tool, National Voluntary
Guidelines by Govt. of India- roles and responsibilities of corporate foundations.

Unit V: Recent Trends in CSR Hours:12

Review current trends and opportunities in CSR.CSR as a Strategic Business tool for Sustainable
development. Review of successful corporate initiatives and challenges of CSR.
 (For the Students admitted in the Academic year 2022-23) 85

Course Outcomes

On the successful completion of the course, student will be able

1. To understand evolution and concept of CSR

2. To acquire knowledge on Corporate governance and models of CSR
3. To understand the computation of Net profit’s Implementing process in India
4. To learn the roles and responsibilities of various stakeholders
5. To gain knowledge on current trends, opportunities and challenges of CSR.

Text Books:

1. Baxi C.V. & Prasad Ajit, 2005,Corporate social responsibility, Excel Books,New Delhi
2. Sanjay K. Agarwal, 2008, Corporate Social Responsibility in India, SAGE Publications, New
Delhi.
3. Sharma, J.P., Corporate Governance and Social Responsibility of Business, Ane Books Pvt.
Ltd, NewDelhi.

Supplementary Readings

1. KaurTripat, 2007, Values and ethics in management, Galgotia Publications,

2. Chakraborty S.K.,2005, Human values for managers,Excel Books, New Delhi
3. Samuel O.Idowu, 2014,.Corporate social responsibility and
Governance:TheoryandPractice, ,Springer Cham Heidelberg New York,

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 3 3 3 2
CO3 3 2 3 3 3
CO4 3 3 3 3 3

CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 86

SEMESTER: V COURSE CODE:22UBBMS56 HOURS: 3

PART:IV COURSE TITLE:COMPANY LAW CREDIT:2/W

LEARNING OBJECTIVES
1) To understand the basic concepts of the company
2) To enable the students to learn the various rights, duties and liabilities of
Company Secretary.
3) To identify the procedure for formation of companies.
4) To know about significance of the memorandum and articles of association.
5) To analyze the share capital structure

UNIT-I: Introduction Hours:12

Introduction - Definition of Company - Characteristic - Advantages - Lifting of the
Corporate veil - Kinds of Company - The Companies Act, 1956 ( Overview ) - The Company
Secretaries Act, 1980 ( Overview ) .
UNIT-II: Company Secretary Hours:12
Secretary - Definition - Types of Secretaries - Company Secretary - Legal Position -
Qualification - Appointment of Rights, Duties and Liabilities - Dismissal of Company
Secretary.
UNIT-III: Formation of Company Hours:12
Formation of Company - Incorporation - Documents to be filled with Registrar -
Certificate of Incorporation - Effects of Registration - Promoter - Preliminary Contracts -
Duties of Secretary at the Promotion stage.
UNIT-IV : Memorandum of Association Hours:12
Memorandum of Association - Articles of Association - Contents - Alteration -
Secretary’s Duties - Prospectus - Contents.
UNIT-V :Share Capital Hours:12
Share Capital - Meaning Kinds - Alternation of Capital - Reduction of Capital -
Secretarial procedure for reduction of Capital - Guidelines for the issue of fresh capital -
Secretary’s duties in connection with issue of shares.

COURSE OUTCOMES
At the completion of course, the learners would be able to:
1) Understand the introduction about the companies
2) Gain knowledge about the company secretary ship .
3) Get the knowledge regarding formation of company
4) Analyse about the memorandum of association.
5) Gain knowledge about Distribution of Overheads.
 (For the Students admitted in the Academic year 2022-23) 87

Text Books
1) N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand and Sons.
2) M.C. Shukla and Gulshan, Principles of Company Law, S. Chanda and Co.
3) C.L. Bansal, Business and Corporate law, Excel Books.

Reference Books
1) S.S Gulshan, Company Law, New Age International.
2) Maheshwari and Maheshwari, Elements of Corporate Laws, Himalaya Publishers
3) P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial
Practice,Himalaya Publishers.

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 3 3 3 2 3
CO3 3 2 3 3 2
CO4 3 3 2 3 3
CO5 2 3 3 1 3
 (For the Students admitted in the Academic year 2022-23) 88

SEMESTER:VI CREDIT:5
PART:III 22UBBMC61:INTERNATIONAL BANKING HOURS:6/W

Course Objectives
The objectives of this course are

1. To know the international banking, international financial finance

2. To aware the foreign exchange Reserves
3. To learn the determination of exchange rates
4. To familiarize with international financial institutions
5. To understand sources of foreign exchange earnings

Unit I: International Banking Hours:15

International Banking vs Domestic Banking – Foreign Trade Financing – International Financial
Transactions: Lending and Borrowing across borders.

Unit II: Foreign Exchange Management Hours:20

Foreign Exchange Management – Composition of Foreign Exchange Reserves: Foreign Currencies –
Gold and SDR – Current Account Convertibility – Capital Account Convertibility and Precautions.

Unit III: Foreign Exchange Hours:20

Foreign Exchange: Market rate and Currency – Exchange rate determination under Fixed exchange
rate and Floating exchange rate regimes – Determination of exchange rates: Spot and Forward –
Forward Cover and Hedging.

Unit IV: International Financial Institutions Hours:15

International Financial Institutions and Functions: World Bank: IMF: Asian
Development Bank – International Financial Corporation: International Development Association.

Unit V: Sources of Foreign Exchange Hours:20

Sources of Foreign Exchange – Export Earnings – Invisible Export Earnings – Role of NRI
Remittances – Foreign Direct Investment – Foreign Institutional Investment – External Commercial
Borrowings – Global Depositors Receipts – Offshore Borrowings

Course Outcomes

On the successful completion of the course, student will be able

1. To understand the foreign trade financing

2. To gain knowledge on foreign currencies and current account and capital account convertibility
3. To acquire knowledge on determination of exchange rates
4. To know the functions of various international financial institutions
5. To understand the role of NRI and foreign Direct Investment.
 (For the Students admitted in the Academic year 2022-23) 89

Text Books:

1. Rupnarayan Bose, 2014, Fundamentals of International Banking,LaxmiPublications,New

Delhi, First edition
2. Macmillan experts,2013, International Banking by Macmillan, MacMillan Publishers India
3. IIB,Introduction to Foreign Trade, Foreign Exchange Risk Management

Supplementary Readings

1. Andrew Mullinuex and Victor Murinde, 2003,Hand Book of International Banking by,2003
2. Indian Institute of Banking and Finance ,2007,International Banking: Legal and Regulatory
aspects, Macmillan Education,2007
3. Indian Institute of Banking and Finance ,,2017,Intertnational Banking Operations, ,
Macmillan Education,2nd Edition 2017

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 3 3 3 3 2
CO3 2 3 3 3 3
CO4 3 3 3 3 2
CO5 2 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High

 (For the Students admitted in the Academic year 2022-23) 90

SEMESTER:VI CREDIT:5
PART:III 22UBBMC62: BANK AUDITING HOURS:6/W

Course Objectives
The objectives of this course are
1. To understand the concepts of Auditing.
2. To know the internal control and Internal audit
3. To learn about banking companies Audit
4. To familiarize with verification and valuation of assets and liabilities
5. Togain knowledge on new areas of Audit

Unit I :Introduction To Auditing Hours:15

Auditing - Meaning – Definition – Objectives – Scope – Advantages, Limitations - Distinction
between Accounting and auditing -Classifications of Audit – Techniques of Auditing –Audit
Evidence – Criteria for Selection of Audit Evidence – Process of gathering Evidence-Audit
Programme – Audit Note Book – Working Paper – Audit Planning -Engagement of an Auditor for
Audit Work

Unit II : Internal Control, Internal Audit and Professional Ethics Hours:20

Internal Control – Objectives of Internal Control – Forms of Internal Control – Merits and drawback
of Internal Control – Internal Audit – Features – Objectives – Advantages of Internal Audit-
Distinction Between Internal Control and Internal audit.
Professional Ethics-Meaning of Professional Ethics Meaning of Professional Misconduct, Schedules
to the Chartered Accountants Act, 1949 Relating to Professional Misconduct, Enquiry into Charges
of Misconduct of Chartered Accountants

Unit III: Banking Companies Hours:20

Introduction of Banking Companies--legislations – Restrictions –Approaches to Bank Audit-capital
and liabilities-Assets-Audit of Nationalised Banks- Appointment of Auditor –qualifications of
Auditor-Auditor’s Report- Format of Audit Report.

Unit IV: Vouching, Verification and Valuation Hours:20

Meaning – Definition – Objective – Requisites of a Valid Voucher – Types of Vouching – Vouching
of Cash Transaction – importance of valuation – difference between verifications and valuation –
verification and valuation of liabilities-Verifications of Assets and Balances

Unit V: New areas of Audit Hours:15

Introduction to Forecast Audit, Social Audit, Tax Audit, Forensic Audit and Environmental (Green)
Audit. Audit in an EDP Environment- Introduction, General Approach to EDP Based Audit and
Special Techniques for Auditing in an EDP Environment.
 (For the Students admitted in the Academic year 2022-23) 91

Course Outcomes

On the successful completion of the course, student will be able

1. To understand the concepts and techniques of Auditing.

2. To know the forms of Internal Control and the professional ethics of Auditing

3. To know the statutory rights, Duties and Qualification of Auditor and contents of audit report

4. .To gain the knowledge on vouching, verification and valuation of Assets and Liabilities

5. To familiarize with the EDP based environment procedure for investigation

Text Books

1. Tandon B.N 2015 Practical Auditing, S.Chand& Co, New Delhi

2. Sundar K. and Paari, 2016 Auditing Vijay Nicole, Imprints Private Ltd, Chennai

3. Saxena, R.G. 2016 Principles of Auditing, Himalaya Publishing House, New Delhi.

Supplementary readings

1. Natarajan, L. 2013. Auditing Chennai: MarghamPublications.Chennai.

2. Tandon, B.N&Sudharsanam, S. 2016. A Handbook of Practical Auditing : S Chand &

Company Pvt. Ltd. New Delhi

3. Kamal Gupta, 2015,Contemporary Auditing, Tata McGraw Hill, New Delhi.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 3 3 3 2
CO3 3 3 3 3 3
CO4 2 3 3 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 92

SEMESTER:VI 22UBBMC63: MANAGEMENT ACCOUNTING CREDIT:5

PART:III HOURS:6/W

Course Objectives
1. To enlighten students on Financial Statement Analysis with the emphasis on the
preparation of fund flow and cash flow statement
2. To impart knowledge of financial statements and their analysis and interpretations
3. To emphasize on application of theoretical knowledge and help managers in
decision making
4. To familiarize the students with managerial financial decisions which are taking
place in organizations.
5. To acquire the importance of financial information for decision making process

Unit I :Analysis and Interpretation of Financial Statement Hours: 15

Management Accounting: Definition - objectives - Functions - Advantages and limitations -
Financial Statement Analysis - Comparative and Common size statements - Trend Analysis
Unit II: Analysis and Interpretation of Financial Statement -Ratio Analysis Hours:20
Ratio Analysis: Definition - Significance and Limitations - Classification - Liquidity, Solvency,
Turnover and Profitability ratios - Computation of Ratios from Financial Statements - Preparation of
Financial Statement from Ratios
Unit III: Fund Flow and Cash Flow Analysis Hours:20
Fund Flow and Cash Flow Analysis: Concept of Funds, Sources and Uses of Funds - Fund Flow
Statement - Concept of Cash Flow - Cash Flow Statement as Per AS3.
Unit IV: Marginal Costing and Profit Planning Hours:20
Marginal Costing: Definition - Advantages and Limitation - Break Even Point - Margin of Safety -
P/V Ratio - Key factor - Make or Buy Decision - Selection of Product Mix - Changes in Selling Price
- Foreign Market Offer - Desired Level of Profit
Unit V: Budget and Budgetary Control Hours:15
Budget and Budgetary Control: Definition - Objectives - Essentials - Uses and Limitations -
Preparation of Material Purchase, Production, Sales, Cash and Flexible Budget - Zero Base
Budgeting.

Course Out Comes :

After Successful completion of the course, student will be able
1. To learn the preparation of Financial Statement Analysis.
2. To gain effective knowledge about Ratio Analysis
3. To impart knowledge about Fund Flow and Cash Flow Analysis.
4. To study about Marginal Costing techniques.
5. To know about the preparation of Budget and Budgetary Control
 (For the Students admitted in the Academic year 2022-23) 93

Text Books (In API Style)

1. S.N. Maheswari - Management Accounting - Sultan Chand & Sons, New Delhi.
2. T.S. Reddy &Hari Prasad Reddy - Management Accounting - Margham Publications,
3. A. Murthy & S. Gurusamy, - Management Accounting - Vijay Nicole Imprints
Private Ltd., Chennai.

Supplementary Readings
1. S.P.Gupta - Management Accounting - Sultan Chand & Sons, New Delhi.
2. Charles T. Horngren and Gary Sundem, N,-Introduction to Management Accounting- Prentice Hal
3. Sharma and Shashi K. Gupta,-Management Accounting-Kalyani Publishers

Outcome Mapping
COs PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3

PO – Programme Outcome, CO – Course outcome 1 – Low, 2.– Moderate, 3 – High

 (For the Students admitted in the Academic year 2022-23) 94

SEMESTER:VI 22UBBMP64: BUSINESS PLAN PREPARATION CREDIT:3

PART:III AND APPRAISAL HOURS:5/W

Course Objectives
The objectives of this course are
1. To understand the funding schemes of women Entrepreneurship
2. To learn to prepare project report
3. To know about business plan for start-ups
4. To learn the role of Government in Entrepreneurial Development Programmes
5. To know about loan procedure

Unit I: Women Entrepreneurship Hours:15

Women Entrepreneurship- Special Scheme for Women Entrepreneurs- prepare profile and report of
a successful women entrepreneur. Visit a bank /financial institution to enquire about various funding
schemes and prepare report
Unit II: Prepare project Report Hours:15
Idea Selection -Selection of the Product / Service - Aspects of a Project - Project Report Contents of
a Project Report - Performa of a Project Report for a manufacturing Organization- Prepare project
profile and project report based on a selected business idea.
Unit III: Business plan
Hours:15
Various Skills to develop to start small scale industries –Develop entrepreneurial personality to
initiate start up and SSI- prepare the budget for the given venture. –prepare details of given start up
business plan

Unit IV: Marketing strategy Hours:15

Role of Government in organizing EDPs – Organisations providing EDP in India- Prepare a report
on comparison of any two EDP organizations –prepare marketing strategy for selected business.
Unit V: Loan appraisal Hours:15
Collect and fill the loan application forms of nationalized banks/ other financial institutions – various
documents needed- how to appraise the loan applications of any two institutions.

Course Outcomes

On the successful completion of the course, student will be able

1. To gain knowledge on the funding schemes of women Entrepreneurship

2. To learn to prepare project report based on a selection business idea
3. To prepare budget and business plan for start-ups
4. To learn the role of Government in Entrepreneurial Development Programmes
and prepare the marketing strategy
5. To know to fill the loan applications of the financial institutions.

oof Project report/Profile

Note:
 (For the Students admitted in the Academic year 2022-23) 95

1. At the end of the course students should have cultivated the ability to prepare project profile
based on their selected business idea.
2. One Credit is allocated to project profile prepared by students.
of Project report/Profile
Note:
1. At the end of the course students should have cultivated the ability to prepare project profile
based on their selected business idea.
2. One Credit is allocated to project profile prepared by students.
of Project report/Profile
Note:
1. At the end of the course students should have cultivated the ability to prepare project profile
based on their selected business idea.
2. One Credit is allocated to project profile prepared by studen
 (For the Students admitted in the Academic year 2022-23) 96

Text Books
1. Khanka . S.S.,2017, Entrepreneurial Development, S.Chand& Co. Ltd., New Delhi.
2. Raj Shankar.,2013, Essentials of Entrepreneurship, Vijay Nicole Imprints Private Ltd.,
Chennai.
3. Gupta. C.B. & Khanka S.S.2013, Entrepreneurship and Small Business Management, Sultan
Chand & Sons, 7th Revised Edition-

Supplementary Readings
1. Dr.Vasant Desai, 2011, Dynamics of Entrepreneurial Development and Management, Sixth
Edition- Himalaya Publishing House.
2. Dr. C. B. Gupta &Dr. N.P Srinivasan, 2020, Entrepreneurial Development, Sultan Chand &
Sons Publication,
3. Holt, D. H. ,2004. Entrepreneurship new venture creation. New Delhi: Prentice Hall of India.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 3 3
CO2 3 3 3 3 2
CO3 2 3 3 3 3
CO4 2 3 3 3 2
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 97

SEMESTER:VI CREDIT:3
PART:III 22UBBME65-1: HUMAN RESOURCES HOURS:4/W
MANAGEMENT

Course Objectives

The objectives of this course are

1. To gain exposure on the concept of Human resource Management.

2. To be familiar with effective Human resource Planning.
3. To understand various aspects of recruitment and Selection.
4. To equip himself with various Dimensions of Training and development.
5. To gain knowledge about Performance Appraisal and different methods

Unit I: Introduction Hours:12

HRM Concept and Functions, Role, Status and competencies of HR Manager -HR Policies -
Evolution of HRM - HRM vs HRD - Evolution of HRM - Emerging Challenges of Human Resource
Management - Workforce diversity; Empowerment - Human Resource Information System.

Unit II: Human Resource Planning Hours:12

Human resource planning – definition, need and importance, HRP process, problems and barriers to
HRP- Effective HRP -Job analysis – nature, process, concept of job design, methods- techniques–
Job description- job specification

Unit III: Recruitment And Selection Hours:12

Recruitment and selection – meaning and definition, objectives - sources of recruitment, process,
methods, and recruitment practice in India- interviews -Types

Unit IV: Training and development Hours:12

Training -Meaning principles, Inputs and gaps in training– training and development as source of
competitive advantage – methods of training and development, evaluation of effectiveness of training
programme-Training Process Outsourcing - Management Development - Career Development.

Unit V: Performance Appraisal Hours:12

Performance Appraisal - meaning, purpose-process - methods, problems and techniques of
performance appraisal- managing grievances and discipline.
 (For the Students admitted in the Academic year 2022-23) 98

Course Outcomes

On the successful completion of the course, student will be able

1. To gain knowledge on the functions of Human resource Management.

2. To learn the Human resource Planning process and methods of job analysis

3. To understand process of recruitment and Selection.

4. To gain knowledge on various Dimensions of Training and development.

5. To understand the methods and techniques of performance appraisal

Text Books

1. S. S. Khanka, 2013, Human resource management, S.Chand, New Delhi

2. K.Sundar& J. Srinivasan, 2017,Essentials of Human Resource Management ,Vijay

Nicole,Chennai.
3. P.G.Aqinas: Human Resource Management Principles and Practice: Vikas Publishing House
Pvt.
Ltd., New Delhi

Suggested Readings

1. K. A. Aswathappa , 2017,Human resource management, Tata McGraw Hill, New Delhi

2. P. C. Tripathi ,2013, Personnel management and industrial relations, McGraw Hill, 2013. , New
Delhi

3. ArunMonappa, Mirza S. Saiyadain, Personnel management , Tata McGraw Hill,New Delhi

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 3 3 3 2
CO3 2 3 3 3 3
CO4 2 3 3 3 2
CO5 3 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 99

SEMESTER:VI CREDIT:3
PART:III 22UBBME65-2: FINANCIAL MANAGEMENT HOURS:4/W

Course Objectives

The objectives of this course are

1. To familiarize with basic concepts of financial management

2. To know the Theories of Capital Structure
3. To acquire knowledge on operating and financial leverage
4. To have a knowledge to estimate the working capital
5. To gain knowledge on Inventory Management

Unit I: Introduction
Hours:12
Financial Management: Meaning and scope – Objectives: Profit maximization, Wealth
maximization – Functions – Financial decisions – Time value of money: Present value
and Compound value – Cost of capital – Cost of debt – Cost of preference share capital

Unit II: Capital Structure

Hours:12
Meaning and features–Factors determining capital structure–Theories of capital
structure: Net income approach, Net operating income approach, MM approach and
Traditional approach.

Unit III: Leverages

Hours:12
Leverage – Meaning, significance and types – Operating leverage - Financial leverage–
Combined leverage–Dividend policy–Determinants of dividend policy – Forms of
dividend

Unit IV: Working Capital Management

Hours:12
Working Capital management: Concepts – Importance- Determinants of Working Capital-
Working Capital management- Cash management: Motives for holding cash- Objectives and
strategies of cash management

Unit V: Receivables Management Hours:12

Receivables management – Objectives – Factors influencing size of receivables –
Credit policy – Credit standard – Credit term – Collection policies: Inventory
management – Meaning – Types of inventory – Purpose of holding inventory.
(For the Students admitted in the Academic year 2022-23) 100
 (For the Students admitted in the Academic year 2022-23) 101

Course Outcomes

On the successful completion of the course, student will be able

1. To understand the basic concepts of financial management

2. To acquire knowledge in deciding optimum capital structure
3. To learn the operating and financial leverage
4. To have a Practical knowledge to estimate the working capital amount
5. To understand the purpose of holding Inventory

Theory:20% Problem:80%

Text Books

1. Dr.Anutham Paul-2020, Financial management – Mcgraw Hill Education (India ) private Ltd-
New Delhi
2. Prasanna Chandra-,2011, Financial management- Theory and practice - Tata McGraw-Hill
Education Private Limited, New Delhi
3. C. Paramasivan and T. Subramanian, Financial Management, New age International (P)
Limited publishers, New Delhi.(E-Book)

SupplementaryReadings

1. M.Y .Khan , PK .jain – 2019, Financial Management : Text ,problems and Cases- Mcgraw
Hill Education pvt Ltd-New Delhi
2. I.M.Pandey-2021, Financial Management- Pearson education (publishers)
3. SandeepGoel –2018, Financial management Practice in India- RoutledgeIndia(Publishers)

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 2 3 3 2
CO3 3 2 3 3 3
CO4 2 3 3 3 2
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High
 (For the Students admitted in the Academic year 2022-23) 102

SEMESTER:VI CREDIT:3
PART:III 22UBBME65-3: MERCHANT BANKING HOURS:4/W

Course Objectives

The objectives of this course are

1. To familiarize with merchant banking and its legal frame work

2. To know about Port-folio Management
3. To learn the capital market instruments.
4. To understand merchant Banking Activities
5. To understand the various public and post issue activities

Unit I : Introduction to Merchant Banking

Hours:12

Merchant Banking –Definition - Recent Developments and Challenges ahead –– Functions - Legal
and Regulatory Framework – SEBI guidelines- Registration of Merchant Bankers – Procedure-
Capital Adequacy Requirement – Lead Merchant Banker Appointment, Restrictions and
Responsibilities

Unit II : Port Folio Management Hours:12

Port Folio Management – Functions – Registration of Port-folio Managers – Obligation –

Investment of Client Funds – Maintenance of Book and Accounts – Reports to be Furnished- Code
of conduct

Unit III: Capital Market Instruments Hours:12

Capital Market Instruments – Meaning and Types – Commercial Paper – Issue of Commercial
Paper – Usaance – E-nomination – Ceiling – Mode of Issue – Credit Syndication- Raising Capital
from International Markets - Needs of Indian companies for raising Funds from Foreign Markets,
Evaluation of various types of Depository Receipts - American Depository Receipts, Global
Depository Receipts ,FCCBs and FCEBs.

Unit IV: Merchant Banking Activities Hours:12

Merchant Banking Activities -Mergers, Acquisitions and Takeovers- Consumer Credit – Credit
Cards – Real Estate Financing – Bills Discounting – factoring and Forfeiting
 (For the Students admitted in the Academic year 2022-23) 103

Unit V: Issue Management Hours:12

Public Issue Management -:Functions and Mechanism – Categories of Issue – Issue Manager–
Marketing of New Issues – Methods – Pricing of Rights and Other Public Issues: Post Issue
Management – Allotment / Dispatch of Shares / Refunds – Basis of Allotment –Procedure – Listing
Requirements of Stock Exchanges – Listing Requirements of OTCEI.

Course Outcomes

On the successful completion of the course, student will be able

1. To familiarize with functions of merchant banking and its legal frame work
2. To know about registration procedure for port folio managers
3. To learn the capital market instruments and raising capital from international market
4. Togain knowledge on real estate financing and mergers
5. To understand the basis of allotment and listing requirements of stock exchange

Text Books

1. M.Y.Khan, 2017,Financial Services, Tata McGraw-Hill, New Delhi, 11th Edition,

2. NaliniPravaTripathy, 2008,Financial Services, PHI Learning,
3. Dr. S Guruswamy,Merchant Banking and Financial Services –Fourth Edition, Delhi
Publishing House.

Supplementary Readings
1. Machiraju, 2010,Indian Financial System Vikas Publishing House.
2. Varshney P.N. & Mittal D.K, 2015, Indian Financial System, Sultan Chand & Sons, New
Delhi.,
3. Sasidharan, 2008, Financial Services and System, Tata Mcgraw Hill, New Delhi.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 3 3 3 2
CO3 2 3 3 3 3
CO4 3 3 3 3 2
CO5 3 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High

 (For the Students admitted in the Academic year 2022-23) 104

SEMESTER:VI 22UBBMS66: FUNDAMENTALS OF DIGITAL CREDIT:2

PART:IV BANKING HOURS:3/W

Course Objectives

The objectives of this course are

1. To Know the digital banking products
2. To Gain Knowledge on various operations done through ATM machines and Cards
3. To Understand the Payment and settlement systems
4. To Acquire knowledge and skill in online banking operations and mobile banking operations.
5. To Learn about marketing of digital banking products

Unit I: Introduction to Digital Banking

Hours:9

Digital Banking –Meaning, Benefits, Digital Banking products-Need for Digital Banking products -
Limitations of Digital Banking-Digital Banking in India-Emerging Forms of Digital Banking

Unit II: ATM and Cards Hours:9

ATM : Overview and Brief History- Types of ATM -Value-Added Services -ATM Network
Planning – Onsite / Offsite -Security and Surveillance of ATM Sites --Risk Management and
Frauds-Back End operations and Technology
Cards :Overview and Brief History-Types of Cards- Product features-Credit cards in India-EMV
technology-objectives – types of data authentication- forms of offline authentications- Approval
Processes for Cards

Unit III: Payment and Settlement systems

Hours:9

Payment and settlement system in India- National Payments Corporation Of India (NPCI) and its
Products/Services: Immediate Payment Service (IMPS) ,National Unified USSD Platform
(NUUP) ,National Automated Clearing House (NACH) , Aadhaar Enabled Payment System
(AEPS) e-KYC ,Cheque truncation System (CTS) ,National Financial Switch (NFS) ,RTGS , NEFT
–Payment protection Insurance (PPI) - Recent trends

Unit IV : Internet And Mobile Banking

Hours:9

Internet banking: Overview and Brief History -Product Features -Corporate and Individual Internet
Banking Integration with e-Commerce Merchant sites: POS terminals-Overview and Brief History -
Product Features-Approval processes for POS Terminals: Mobile banking- Overview and Brief
History -Product Features and Diversity -IMPS -Profitability of Mobile Banking – Frauds in mobile
banking
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Unit V : Marketing of Digital Banking Products

Hours:9

Objectives ,Product Planning -Structure for Marketing Digital Banking Products- Sales delivery to
customers -
Concept of e-Galleries -After sales service to customers - Marketing for Financial Inclusion -
Dangers of Mis-selling -Use of analytics in marketing Digital Banking Products

Course Objectives
On the successful completion of the course, student will be able

1. To understand benefits of the digital banking and various digital banking products.

2. To gain Knowledge on EMV technology

3. To learn the NPCI products and services

4. To gain knowledge on mobile banking operations

5. To understand about marketing of digital banking products

Text Books:

1. Digital banking- 2016, Indian institute of banking and finance-, Macmillan Publishers India
Pvt ltd. NewDelhi
2. Raj.Ksingh,2015, Digital banks ––Adyyan publication-New Delhi
3. Jaspal Singh,2019, Digital Payments in India: Background, Trends and Opportunities, New
Century Publications,

Supplementary Readings
1.Sankar Krishnan-2016, Power of mobile banking- John wilay& sons- inc- Newyork-
2.TolgaTarlas, 2013, Digital banking tips- - create space independent publishing house-
3. Digital banking Revolution- E book- www. digitalbankingrevolution.com

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 2
CO5 2 3 3 2 3

PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 – High

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Question Paper Pattern

Time: 3 Hours Marks: 75

1) Part - A = 10x2 =20 Marks – All the Questions are to be Answered.

2) Part – B = 5x5 = 25 Marks – Five Questions with Internal Choice.

3) Part – C = 3x10 = 30 Marks – Three Out of Five – Open Choice.

Note: Questions should be asked from all Units. Equal importance should be given to all
Units.