1

TAMILNADU STATE COUNCIL FOR HIGHER

EDUCATION, CHENNAI – 600 005

Contents
i. PO and PSO Description
ii. UG – Template
iii. Methods of Evaluation & Methods of Assessment

iv. Semester Index.

v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced,

Extension Activity, Environment, Professional Competency

1) Course Lesson Box

2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables

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PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the fields of
Commerce, Accountancy and Management. The course equips the students for entry level
jobs in industry, promotes the growth of their professional career, entrepreneurship and a key
contributor to the economic development of the country.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B. Com General

Programme Code:

Duration: UG - 3 years

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Programme PO1: Disciplinary knowledge: Capable of demonstrating comprehensive
Outcomes: knowledge and understanding of one or more disciplines that form a part of
an undergraduate Programme of study PO2: Communication Skills: Ability
to express thoughts and ideas effectively in writing and orally; Communicate
with others using appropriate media; confidently share one’s views and
express herself/himself; demonstrate the ability to listen carefully, read and
write analytically, and present complex information in a clear and concise
manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body of
knowledge; analyse and evaluate evidence, arguments, claims, beliefs on the
basis of empirical evidence; identify relevant assumptions or implications;
formulate coherent arguments; critically evaluate practices, policies and
theories by following scientific approach to knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has learned
and apply their competencies to solve different kinds of nonfamiliar
problems, rather than replicate curriculum content knowledge; and apply
one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and relevance
of evidence; identify logical flaws and holes in the arguments of others;
analyse and synthesize data from a variety of sources; draw valid conclusions
and support them with evidence and examples, and addressing opposing
viewpoints.
PO6: Research-related skills: A sense of inquiry and capability for asking
relevant/appropriate questions, problem arising, synthesising and articulating;
Ability to recognise cause-and-effect relationships, define problems,
formulate hypotheses, test hypotheses, analyse, interpret and draw
conclusions from data, establish hypotheses, predict cause-and-effect
relationships; ability to plan, execute and report the results of an experiment
or investigation
PO7: Cooperation/Team work: Ability to work effectively and respectfully
with diverse teams; facilitate cooperative or coordinated effort on the part of a
group, and act together as a group or a team in

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the interests of a common cause and work efficiently as a member of a team
PO8: Scientific reasoning: Ability to analyse, interpret and draw conclusions
from quantitative/qualitative data; and critically evaluate ideas, evidence and
experiences from an open-minded and reasoned perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences, with self-
awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety of
learning situations, demonstrate ability to access, evaluate, and use a variety
of relevant information sources; and use appropriate software for analysis of
data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project through to
completion.
PO 12 Multicultural competence: Possess knowledge of the values and
beliefs of multiple cultures and a global perspective; and capability to
effectively engage in a multicultural society and interact respectfully with
diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability to embrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives, and use
ethical practices in all work. Capable of demonstrating the ability to identify
ethical issues related to one’s work, avoid unethical behaviour such as
fabrication, falsification or misrepresentation of data or committing
plagiarism, not adhering to intellectual property rights; appreciating
environmental and sustainability issues; and adopting objective, unbiased and
truthful actions in all aspects of work. PO 14: Leadership
readiness/qualities: Capability for mapping out the tasks of a team or an
organization, and setting direction, formulating an inspiring vision, building a
team who can help achieve the vision, motivating and inspiring team
members to engage with that vision, and using management skills to guide
people to the right destination, in a smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills, including
„learning how to learn‟, that are necessary for participating in learning
activities throughout life, through self-paced and self-directed learning aimed
at personal development, meeting economic, social and cultural objectives,
and adapting to changing trades and demands of work place through
knowledge/skill development/reskilling.

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Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement with
Outcomes: others’ ideas, behaviours, beliefs and apply diverse frames of reference to
decisions and actions.
PSO 2 - Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
startups and high potential organizations
PSO3 – Research and Development:
Design and implement HR systems and practices grounded in research that
comply with employment laws, leading the organization towards growth and
development.
PSO4 – Contribution to Business World:
To produce employable, ethical and innovative professionals to sustain in the
dynamic business world.
PSO 5 – Contribution to the Society:
To contribute to the development of the society by collaborating with
stakeholders for mutual benefit.

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 Credit Distribution for UG Programme
Sem I Credit Sem II Credit Sem III Credit Sem IV Credit Sem V Credit Sem VI Credit

1.1. Language 3 2.1. 3 3.1. 3 4.1. 3 5.1 Core 4 6.1 Core 4

Tamil Language Language Tamil Language Course – Course –
Tamil Tamil CC IX CC XIII
1.2 English 3 2.2 English 3 3.2 English 3 4.2 English 3 5.2 Core 4 6.2 Core 4
Course – Course –
CC X CC XIV
1.3 Core 4 2.3 Core 4 3.3 Core 4 4.3 Core 4 5.3 Core 4 6.3 Core 4
Course – Course – Course – Course – Course Course –
CC I CC III CC V CC VII CC - XI CC XV
Core
Industry
Module
1.4 Core 4 2.4 Core 4 3.4 Core 4 4.4 Core 4 5.4 Core 4 6.4 Elective 3
Course – Course – Course – Course – Course/ -VII
CC II CC IV CC VI CC VIII Project Generic/
with viva- Discipline
voce Specific
CC -
XII
1.5 Elective 3 2.5 Elective 3 3.5 Elective 3 4.5 Elective 3 5.4 3 6.5 Elective 3
I Generic/ II III IV Elective VIII
Discipline Generic/ Generic/ Generic/ V Generic
Specific Discipline Discipline Discipline Generic/ /Discipline
Specific Specific Specific Discipline Specific
Specific
1.6 Skill 2 2.6 Skill 2 3.6 Skill 1 4.6 Skill 2 5.5 3 6.6 1
Enhancement Enhancement Enhancement Enhancement Elective Extension
Course Course Course Course VI Activity
SEC-1 SEC-2 SEC-4 SEC-6 Generic/
(NME) (NME) (Entrepreneurial Discipline
Skill) Specific
2.7 Skill 2 3.7 Skill 2 4.7 2 5.6 2 6.7 2
Enhancement Enhancement Skill Value Professional
Course – Course SEC-5 Enhancement Education Competency
SEC-3 Course Skill
SEC-7
1.7Abilit y 2 2.8 2 3.7 Ability 2 4.7 2 5.5 2
Enhancement Ability Enhancement 7Ability Summer
Compulsory Enhancement Compulsory Enhancement Internship
Course Compulsory Course (AECC) Compulsory /Industrial
(AECC) Course Soft Skill- Course Training
Soft (AECC) 3 (AECC)
Skill-1 Soft Soft
Skill-2 Skill-4
1.8 Skill 2 3.8 E.V. S 2
Enhancement
(Foundation
Course)
23 23 24 23 26 21
Total Credit Points 140

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 CREDIT DISTRIBUTION FOR B.COM

3 – Year UG Programme (B.COM) Credits

Distribution
No. of Papers Credits
Part I Tamil (3 Credits) 4 12
Part II English (3 Credits) 4 12
Part III Core Courses (4 Credits) 15 60
Elective Courses Generic / 8 24
Discipline Specific (3 Credits)
Total 108
Part IV NME (2 Credits) 2 4
Ability Enhancement Compulsory 4 8
Courses Soft Skill (2 Credits)
Skill Enhancement Courses (7
courses) 13
Entrepreneurial Skill -1
Professional Competency Skill
Enhancement Course 1 2
EVS (2 Credits) 1 2
Value Education (2 Credits) 1 2
Part IV Credits 31
Part V Extension Activity (NSS / NCC / Physical 1
Education)
Total Credits for the UG Programme 140

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 METHODS OF EVALUATION

Internal Continuous Internal Assessment Test

Evaluation Assignments / Snap Test / Quiz 25 Marks
Seminars
Attendance and Class Participation

External End Semester Examination 75 Marks

Evaluation

Total 100 Marks

METHODS OF ASSESSMENT

Remembering • The lowest level of questions requires students to recalling formation

(K1) from the course content
• Knowledge questions usually require students to identify information
in the text book.
Understanding • Understanding of acts and ideas by comprehending organizing, com
(K2) paring, translating, interpolating and interpreting in their own words.
• The questions go beyond simple recall and require students to
combine data together.
Applica tion • Students have to solve problems by using /applying a concept learned
(K3) in the classroom.
• Students must use their knowledge to determine an exact response.
Analyz (K4) e • Analysing the question is one the tasks the students to breakdown
something into its component parts.
• Analysing requires students to identify reasons causes or motives and
reach conclusions or generalizations.
Evaluate (K5) • Evaluation requires an individual to make judgment on something.
• Questions to be asked to judge the value of an idea, a character, a work of
art, or a solution to a problem.
• Students are engaged in decision-making and problem-solving.
• Evaluation questions do not have single right answers.
Create (K6) • The questions of this category challenge students to get engaged in creative
and original thinking.
• Developing original ideas and problem-solving skills.
Highlights of the Revamped Curriculum:

Student-centric, meeting the demands of industry & society, incorporating industrial

components, hands-on training, skill enhancement modules, industrial project, project
with viva-voce, exposure to entrepreneurial skills, training for competitive examinations,
sustaining the quality of the core components and incorporating application-oriented
content wherever required.
The Core subjects include latest developments in the education and scientific front,
advanced programming packages allied with the discipline topics, practical training,
devising statistical models and algorithms for providing solutions to industry / real life
situations. The curriculum also facilitates peer learning with advanced statistical topics
in the final semester, catering to the needs of stakeholders with research aptitude.
The General Studies and Statistics based problem solving skills are included as
mandatory components in the ‘Training for Competitive Examinations’ course at the
final semester, a first of its kind.
The curriculum is designed so as to strengthen the industry-Academia interface and
provide more job opportunities for the students.
The Statistical Quality Control course is included to expose the students to real life
problems and train the students on designing a mathematical model to provide solutions
to the industrial problems.
The Internship during the second-year vacation will help the students gain valuable work
experience, that connects classroom knowledge to real world experience and to narrow
down and focus on the career path.
Project with viva-voce component in the fifth semester enables the student, application
of conceptual knowledge to practical situations. The state of art technologies in
conducting a Explain in a scientific and systematic way and arriving at a precise solution
is ensured. Such innovative provisions of the industrial training, project and internships
will give students an edge over the counterparts in the job market.
State-of Art techniques from the streams of multi-disciplinary, cross disciplinary and
inter disciplinary nature are incorporated as Elective courses, covering conventional
topics to the latest DBMS and Computer software for Analytics.
Value additions in the Revamped Curriculum:
Semester Newly introduced Outcome / Benefits
Components
I Foundation Course • Instil confidence among students
To ease the transition of • Create interest for the subject
learning from higher
secondary to higher
education, providing an
overview of the pedagogy
of learning abstract
Statistics and simulating
mathematical concepts to
real world.

I, II, III, Skill Enhancement • Industry ready graduates

IV papers (Discipline centric • Skilled human resource
/Generic/ • Students are equipped with essential skills to make
Entrepreneurial) them employable

• Training on Computing / Computational skills enable

the students gain knowledge and exposure on latest
computational aspects
• Data analytical skills will enable students gain
internships, apprenticeships, field work involving
data collection, compilation, analysis etc.
• Entrepreneurial skill training will provide an
opportunity for independent livelihood
• Generates self – employment
• Create small scale entrepreneurs
• Training to girls leads to women empowerment
• Discipline centric skill will improve the technical
knowhow of solving real life problems using ICT
tools
III, IV, V & Elective papers- • Strengthening the domain knowledge
VI An open choice of topics • Introducing the stakeholders to the State-of Art
categorized under techniques from the streams of multi-disciplinary,
Generic and Discipline cross disciplinary and inter disciplinary nature
Centric • Students are exposed to Latest topics on Computer
Science / IT, that require strong statistical
background
 • Emerging topics in higher education / industry /
communication network / health sector etc. are
introduced with hands-on-training, facilitates
designing of statistical models in the respective
sectors

IV DBMS and Programming • Exposure to industry moulds students into solution

skill, Biostatistics, providers
Statistical Quality • Generates Industry ready graduates
Control, Official • Employment opportunities enhanced
Statistics, Operations
Research
II year Internship / Industrial • Practical training at the Industry/ Banking Sector /
Vacation Training Private/ Public sector organizations / Educational
activity institutions, enable the students gain professional
experience and also become responsible citizens.

V Project with Viva – voce • Self-learning is enhanced

Semester • Application of the concept to real situation is
conceived resulting in tangible outcome
VI Introduction of • Curriculum design accommodates all category of
Semester Professional Competency learners; ‘Statistics for Advanced Explain’
component component will comprise of advanced topics in
Statistics and allied fields, for those in the peer group
/ aspiring researchers;
• ‘Training for Competitive Examinations’ –caters to
the needs of the aspirants towards most sought -
after services of the nation viz, UPSC, ISS, CDS,
NDA,
Banking Services, CAT, TNPSC group services, etc.
Extra Credits: • To cater to the needs of peer learners / research
For Advanced Learners / Honors aspirants
degree

Skills acquired from the Knowledge, Problem Solving, Analytical ability, Professional
Courses Competency, Professional Communication and Transferrable Skill
 B.COM – GENERAL- CREDIT DISTRIBUTION
Course
Part Code Title of the Course Credits Hours
FIRST YEAR
FIRST SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6

Part III Core Paper I –Financial Accounting I 5 6

Part III Core Paper II - Principles of Management 5 5

Elective I - Business Communication
Part III Elective I - Indian Economic Development
3 5
Elective I - Business Economics
SEC – 1 Business Organization 2 2
Part IV
FC – Fundamentals of Commerce 2 2
TOTAL 23 32
SECOND SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6

Part III Core Paper III –Financial Accounting II 5 5

Part III Core Paper IV-Business Law 5 5

Elective II - Business Environment
Part III Elective II - Insurance and Risk Management
Elective II – International Trade 3 6
SEC – 2 – Industrial Law 2 2
Part IV
SEC – 3 – Advertising 2 2
TOTAL 23 32
SECOND YEAR
THIRD SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper V- Corporate Accounting I 5 5
Part III Core Paper VI -Company Law 5 5
Elective III – Business Legislation
Part IV Elective III – Business Mathematics & Statistics 3 6
Elective III – E - Commerce
SEC – 4 – Services Marketing 1 1
Part IV
SEC – 5 – Everyday Banking 2 2
Environmental Studies 2 2
 TOTAL 23 36
FOURTH SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper VII–Corporate Accounting II 5 5
Part III Core Paper VIII- Principles of Marketing 5 4
Elective IV– Financial Services
Elective IV– Consumerism & Consumer
Part III Protection 3 6
Elective IV- Operations Research
SEC – 6 – Professional Skills for Corporate World 2 2
Part IV
SEC – 7 – Practices in Commerce 2 2
TOTAL 23 32
THIRD YEAR
FIFTH SEMESTER
Part III Core Paper IX –Cost Accounting I 4 5
Part III Core Paper X - Banking Law and Practice 4 5
Part III Core Paper XI – Income Tax Law and Practice I
4 5
Part III Core Paper XII – Auditing and Corporate Governance
4 5
Part III Discipline Specific Elective
1 - Financial Management 3 4
2 - Indirect Taxation
Discipline Specific Elective
3 - Human Resource Management 3 4
4 - Office Management & Secretarial Practice
Part IV Value Education 2 2
Summer Internship / Industrial Training 2 -
TOTAL 26 30
SIXTH SEMESTER

Part III Core Paper XIII –Cost Accounting - II 4 6

Part III Core Paper XIV-Management Accounting 4 6

Part III Core Paper XV- Income Tax Law and 4 6

Practice II
Part III Discipline Specific Elective
5 - Entrepreneurial Development
6 - Computer Application in Business 3 5
 Discipline Specific Elective
7 - Logistics and Supply Chain Management
3 5
8 - Spreadsheet for Business
General awareness for Competitive Examination 2 2

Part V Extension Activity 1 -

TOTAL 21 30

GRAND TOTAL 140 186

 FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL ACCOUNTING I

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic Accounting
Concepts and Conventions - Journal, Ledger Accounts – Subsidiary Books
I 15
–– Trial Balance - Classification of Errors – Rectification of Errors –
Preparation of Suspense Account
– Bank Reconciliation Statement - Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure
II 15
and Receipts – Preparation of Trading, Profit and Loss Account and
Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments - Types -
Straight Line Method – Diminishing Balance method – Conversion
method.
III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of Bills –
Endorsement of Bill – Collection – Noting – Renewal – Retirement of Bill
under rebate.
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features - Limitations -
Difference between Incomplete Records and Double Entry System -
IV 15
Methods of Calculation of Profit - Statement of Affairs Method –
Preparation of final statements by Conversion method.

Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of Short
V Working – Lessor and Lessee – Sublease – Accounting Treatment. 15
Insurance Claims –Calculation of Claim Amount-Average clause (Loss of
Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%
 CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation statements
CO1
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance companies in case of
CO5
loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New Delhi.

2.
S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S. Chand and Sons, New
Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.

5.
R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
1. Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications, Mumbai.

2.
Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New Delhi.

4.
Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
5. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1.
https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2.
https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3.
https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME
SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 3 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 2 3 3 3 2 2 2 3 2 2

TOTAL 15 10 15 15 13 11 10 10 15 10 10

AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF

MANAGEMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of Hours

Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management –
Importance - Management Vs. Administration – Management: Science or
I Art –Evolution of Management Thoughts – F. W. Taylor, Henry Fayol, 15
Peter F. Drucker, Elton Mayo - Functions of Management - Trends and
Challenges of Management. Managers – Qualification – Duties &
Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions –
Importance and Elements of Planning – Types – Planning Process - Tools
II 15
and Techniques of Planning – Management by Objective (MBO). Decision
Making: Meaning – Characteristics – Types - Steps in Decision Making –
Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types - 15
Departmentalization– Authority and Responsibility – Centralization and
Decentralization – Span of Management.

Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment – Sources
of Recruitment – Modern Recruitment Methods -
IV Selection Procedure – Test- Interview– Training: Need - Types– 15
Promotion –Management Games – Performance Appraisal - Meaning and
Methods – 360 degree Performance Appraisal – Work from Home -
Managing Work from Home [WFH].
 Directing
Motivation –Meaning - Theories – Communication – Types - Barriers to
Communications – Measures to Overcome the Barriers. Leadership – Nature -
Types and Theories of Leadership – Styles of Leadership - Qualities of a Good
Leader – Successful Women Leaders – Challenges faced by women in
V workforce - Supervision. 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control Process -
Requisites of Effective Control and Controlling Techniques – Management by
Exception [MBE].
Total 75
Course Outcomes
CO
Demonstrate the importance of principles of management.
1
CO Paraphrase the importance of planning and decision making in an organization.
2
CO Comprehend the concept of various authorizes and responsibilities of an organization.
3
CO Enumerate the various methods of Performance appraisal
4
CO Demonstrate the notion of directing, co-coordination and control in the management.
5
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd, New Delhi.
1
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications, New Delhi.
2
P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
3
4 L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani Publications,
5
New Delhi.
Reference Books
K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited, Chennai
1
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan Chand and
2
Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of Management.
5
Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used
 Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/managementnotes/coordination/coordination
3
/21392

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS COMMUNICATION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance of
communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Prerequisites: Should have studied Commerce in XII Std
Contents No. of Hours
Unit
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication – Modern
I Communication Methods – Barriers to Communication – E Communication 12
- Business Letters: Need - Functions – Essentials of Effective Business
Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status Enquiries –
II 12
Complaints and Adjustments – Collection Letters – Sales Letters – Circulars

Banking & Insurance Correspondence

Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence – Difference
III 12
between Life and General Insurance – Meaning of Fire Insurance – Kinds –
Correspondence Relating to Marine Insurance –
Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of Secretary –
IV Classification of Secretarial Correspondence – Specimen letters – Agenda 12
and Minutes of Report writing – Introduction – Types of Reports –
Preparation of Report Writing
Interview Preparation
Application Letters – Preparation of Resume – Interview: Meaning –
V Objectives and Techniques of Various Types of Interviews –Creating & 12
maintaining Digital Profile

TOTAL 60

Course Outcomes
Acquire the basic concept of business communication.
CO1
CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business reports.
CO4
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan Chand &
1
Sons- New Delhi.
Gupta and Jain, Business Communication, Sahityabahvan Publication, New Delhi.
2
 3 K.P. Singha, Business Communication, Taxmann, New Delhi.
R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand Publications, New
4
Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence, S.
5
Chand & Co, Publishers, New Delhi.
Reference Books
1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.
2 Rithika Motwani, Business communication, Taxmann, New Delhi.
3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.
Bovee, Thill, Schatzman, Business Communication Today - Pearson Education, Private Ltd-
4
NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-examquestions

3 https://bachelors.online.nmims.edu/degree-programs

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME

SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2
TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAG 3 3 3 3 2 2 2 2.2 2 2 2
E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER - I

ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of Hours

Economic Development and Growth

Meaning & Definition - Concepts of Economic Growth and
Development. Differences between Growth and Development.
I Measurement of Economic Development: Per Capita Income, Basic 12
Needs, Physical Quality of Life Index, Human Development Index and
Gender Empowerment Measure- Factors affecting Economic
Development
Classification of Nations on the basis of development
Characteristics of Developing Countries and Developed Countries -
II 12
Population and Economic Development- Theories of Demographic
Transition. Human Resource Development and Economic Development.
National Income
Meaning, Importance, National Income -Concept, types of measurement,
III 12
Comparison of National Income at Constant and Current Prices. Sectorial
Contribution to National Income. National Income and Economic Welfare.
Public Finance
Meaning, Importance, Role of Public Finance in Economic Development,
Public Revenue-Sources, Direct and Indirect taxes, Impact and Incidence
of Taxation, Public Expenditure - Classification and Cannons of Public 12
IV
Expenditure, Public Debt Need, Sources and Importance, Budget-
Importance, Types of Deficits - Revenue, Budgetary, Primary and Fiscal,
Deficit Financing.
 Money Supply
Theories of Money and Its Supply, Types of Money-Broad, Narrow and
V High Power, Concepts of M1, M2 and M3. Inflation and 12
Deflation -Types, Causes and Impact, - Price Index- CPI and WPI,
Role of Fiscal Policy in Controlling Money supply
TOTAL 60

Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development

CO2 Explain the Sectorial contribution to National Income

CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure
CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi
2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 Nitin Singhania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
GhatakSubrata : Introduction to Development Economics, Routledge Publications, New
1
Delhi.
SukumoyChakravarthy : Development Planning- Indian Experience, OUP, New Delhi.
2
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
Todaro, MichealP : Economic Development in the third world, Orient Longman, Hyderabad
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 2 3 2 2 2 2 2 2 2
CO2 3 2 3 3 2 2 2 2 2 3 2

CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 3 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 14 15 10 10 10 10 10 13 10

AVERAG 3 2 2.8 3 2 2 2 2 2 2.2 2

E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
To enable the students to understand the objectives and importance of pricing policy
LO5
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views on
Economics – Positive and Normative Economics - Definition – Scope and
Importance of Business Economics - Concepts: Production Possibility
I frontiers – Opportunity Cost – Accounting Profit and Economic Profit – 12
Incremental and Marginal Concepts – Time and Discounting Principles –
Concept of Efficiency- Business Cycle: Theory, Inflation, Depression,
Recession, Recovery, Reflation and Deflation.
 Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants, Law of
Demand and its Exceptions. Elasticity of Demand: Definition, Types,
II 12
Measurement and Significance. Demand Forecasting - Factors Governing
Demand Forecasting - Methods of Demand Forecasting, Law of Supply and
Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law of
Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal and Ordinal
concepts of Utility - Indifference Curve: Meaning, Definition, Assumptions,
III Significance and Properties – Consumer’s Equilibrium. Price, Income and 12
Substitution Effects. Types of Goods: Normal, Inferior and Giffen Goods -
Derivation of Individual Demand Curve and Market Demand Curve with the
help of Indifference Curve.
Theory of Production
Concept of Production - Production Functions: Linear and Non – Linear
Homogeneous Production Functions - Law of Variable Proportion – Laws of
IV Returns to Scale - Difference between Laws of variable proportion and returns 12
to scale – Economies of Scale – Internal and External Economies – Internal
and External Diseconomies - Producer’s equilibrium.

Market Structure
Price and Output Determination under Perfect Competition, Short Period and
Long Period Price Determination, Objectives of Pricing Policy, its importance,
Pricing Methods and Objectives – Price Determination under Monopoly, kinds
V of Monopoly, Price Discrimination, Determination of Price in Monopoly – 12
Monopolistic Competition – Price Discrimination, Equilibrium of Firm in
Monopolistic Competition–Oligopoly – Meaning – features, “Kinked Demand”
Curve.
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis
CO2 Understood the factors of demand forecasting

CO3 Know the assumptions and significance of indifference curve

CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New Delhi.
1
2 C.M. Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Economics, Global Publication Pvt. Ltd, Chennai.
5 D.M. Mithani, Business Economics, Himalaya Publishing House, Mumbai.
 Reference Books
1 S.Shankaran, Business Economics-Margham Publications, Chennai.
P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand & Sons, New
2
Delhi.
Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson Australia
3
Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt. Ltd, Chennai.
4
Saluram and Priyanka Jindal, Business Economics, CA Foundation Study material, Chennai.
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricingobjectives-basis-and-
3
factors/74160
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

1 2 2
CO1 3 2 2 2 2 2 2 2
3 3 2 2 2
CO2 3 2 2 2 2 2

CO3 3 2 3 3 2 2 2 2 2 2 2
2 3 2 2 2
CO4 3 2 2 2 2 2
3 3 2 2 2
CO5 3 2 2 2 2 2
13 14
TOTAL 15 10 11 10 10 10 10 10 10
AVERAG 2.6 2.8
E 3 2 2.2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – I

SEC 1 - BUSINESS ORGANIZATION

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
Understand business, profession, organization, social responsibilities, and
LO1 business ethics.
LO2 Explore business forms, distinguish public and private sectors.
LO3 Comprehend industry location factors, analyze large-scale operation advantages.
LO4 Familiarize with stock exchanges, understand business combinations.
LO5 Understand trade associations and chambers of commerce in India.
Contents No. of
Unit
Hours
Business - Meaning and types - Profession - meaning and
I importance of business Organization - Social Responsibilities of 06
Business - Business Ethics.
Forms of Business organization - Sole trader - Partnership - joint
II Hindu family - Joint stock companies - Co-operative 06
societies - public utilities and public enterprises - Public Sector
vs. Private Sector.
Location of industry - Factors influencing location - size of
industry - optimum firm - advantages of large - scale of
III 06
operation - limitation of small scale of operation - industrial
estates - District Industries Centers.
Stock Exchange - Function - Types - Working - Regulation of
IV Stock Exchanges in India - Business Combination - Causes - 06
Types - Effects of Combination in India.
Trade Association - Chamber of Commerce - Functions – 06
V
Objectives - Working in India
TOTAL 30
Course Outcomes
Differentiate business types, evaluate business organization's importance, analyze
CO1
ethical considerations in business.
Compare forms of business organizations, assess public and private sector
CO2
advantages and disadvantages.
CO3 Analyze industry location factors, evaluate advantages of large-scale
operations,assess industrial estates and district industries centers.
CO4 Explain stock exchange functions and regulation, analyze businesscombinations
,causes, types, and effects.
Discuss Trade Associations and chambers of commerce functions and objectives,
CO5
evaluate their significance in promoting trade and commerce in India.
 Textbooks
1. C.B. Gupta , Business organization .2022. Sultan Chand & Sons, New Delhi.

Reference
Books
1. Prakash & Jagedesh, Business organization & Management, Kitab Mahal
Publishers (1997).
2. Dinkar Pagare, Business Organisation and Management, Sultan Chand & Sons
New Delhi.
3. Vasudevan & Radhasivam, Business Organization, S. Chand Publisher.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.vedantu.com/commerce/forms-of-business-organizations
2 https://ncert.nic.in/textbook/pdf/kebs102.pdf
https://www.teachmint.com/tfile/studymaterial/b-com/BusinessOrganization
3 /Chapter1/46db05e8-ee83-497e-aa56-573a1388f80e

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 3 3 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 14 14 12 13 10 13 13 15 10 12
AVERAGE 3 2.8 2.8 2.4 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – I

FOUNDATION COURSE – FUNDAMENTALS OF COMMERCE

Subject L T p S Credits Inst. Marks

Code Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
LO1 Understand the meaning of Commerce and Industry.
LO2 Familiarize with Various Accounting methods.
LO3 Explore about Market and Marketing
LO4 Understand the various Acts prevailing in India.
LO5 Gain knowledge about Taxation and Filing of Income Tax.
No of
Unit Contents
Hours
Commerce - Introduction:
I Definition of Commerce - Importance – Meaning of Barter system - 6
Business – Industry - Trade – Hindrances of Trade - Branches of Commerce.
Accounting – Introduction:
Bookkeeping – Meaning - Definition- Objectives - Accounting – Meaning-
II 6
Definition – objectives – Branches of Accounting - Financial Accounting –
Cost Accounting - Management Accounting - its features and Differences.
Introduction to Marketing:
Definition of Market – Classification of Markets – Marketing – Meaning and
III 6
Definition- Characteristics - Difference Between Market and Marketing –
Approaches to Study of Marketing.

Introduction to Legal aspects of Business – Meaning of:

Indian Contract Act 1872- Negotiable Instruments Act 1881 - Sale of Goods
IV Act 1930-Partnership Act 1932 - Banking Regulation Act 1948 - Income Tax 6
Act 1961 – Insolvency and Bankruptcy Code 2016 – GST Act 2017 - Anti
Money Laundering Act 2020.
Tax Return Filing:
V Meaning and Types of Taxation - Types of Returns - Filing of Income Tax 6
Return- Filing of GST return - Slab rates.
TOTAL 30
Course Outcomes
CO1 To make the students familiar with the concepts of Commerce and Industry.
CO2 To encourage and motivate the students for the Accounting Education.
CO3 To Analyze the Various classification of Markets and Marketing.
CO4 To make the students aware towards the various commercial Laws.
CO5 To aware the types of Taxation and slab rates.
 Text Books

S.P.Jain and K.L Narang 2023, Financial Accounting-I , Kalyani Publishers,

1
New Delhi
2 N.D .Kapoor, Mercantile Law, Sultan Chand & Sons, New Delhi.
3 Dr. L. Natarajan, Margham Publications, Chennai.
Reference Books
1 Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.Chennai.
2 R.S.N. Pillai And Bagavathi, Business Law , S. Chand Publishing.
3 T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Pvt. Limited,Chennai.
T.S. Reddy & Dr Y. Hariprasad Reddy, Management Accounting. Margham
4
Publications, Chennai.
NOTE: Latest Edition of Text Books May be Used
Web Resources
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-22/assessment/1-
1
assessment-of-an-individual.html
2 https://dea.gov.in/sites/default/files/moneylaunderingact.pdf
3 https://www.mca.gov.in/Ministry/pdf/TheInsolvencyandBankruptcyofIndia.pdf

MAPPING WITH PROGRAMME

OUTCOMESAND PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 2 3 3 3 2 3 3 3 2 2
CO4 2 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 3 3 2 3 3 3 2 3
Total 14 10 13 13 13 10 13 13 15 10 12

Average 2.8 2 2.6 2.6 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2 – Medium, 1 - Low
 FIRST YEAR – SEMESTER - II

CORE III: FINANCIAL ACCOUNTING - II

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such as Hire purchase and
LO1 Instalments System.
LO2 To understand the preparation of Branch accounts.
To Understand the allocation of Expenses under Departmental Accounts.
LO3

To gain an understanding about partnership accounts relating to Admission and retirement.

LO4

LO5 Provides knowledge to the learners regarding Partnership Accounts relating to dissolution of
firm.
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of Hours
Unit
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of Interest -
I 15
Default and Repossession - Hire Purchase Trading
Account - Instalment System - Calculation of Profit
Branch Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors system -Stock
II and Debtors system – Distinction between Wholesale Profit and Retail Profit 15
– Independent Branches (Foreign Branches excluded)
Departmental Accounts
III Departmental Accounts: Basis of Allocation of Expenses – Inter- 15
Departmental Transfer at Cost or Selling Price.
Partnership Accounts - I
Partnership Accounts: Fundamental of Partnership - Partnership deed –
IV Admission of a Partner – Revaluation Account – Partners Capital Account – 15
Goodwill- Methods of valuation of Goodwill –Retirement of a Partner –
Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts Regarding
Losses and Assets – Realization account – Preparation of Balance Sheet -
V One or more Partners insolvent – All Partners insolvent – Application of 15
Garner Vs Murray Theory – Accounting Treatment - Piecemeal Distribution.

TOTAL 75
THEORY 20% & PROBLEMS 80%
 Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts
To prepare Departmental Accounts
CO3
CO4 To understand the accounting treatment for admission and retirement in partnership
CO5 To know Settlement of accounts at the time of dissolution of a firm.
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand Publishing,
2 New Delhi.

3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New Delhi.
4
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications, Mumbai.
3
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New Delhi.
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 2 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAG 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2
E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Subject Inst. Marks

Code L T P S Credits
Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile lawand the essentials of valid contract
LO1

LO2 To gain knowledge on performance contracts

LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials of Valid
I Contract, Classification of Contract, Offer and Acceptance – Consideration 15
– Capacity to Contract – Free Consent - Legality of Object – Contingent
Contracts – Void Contract
 Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of Joint liabilities
II 15
& Rights, Time and Place of Performance - Remedies for Breach of
contract - Termination and Discharge of Contract.
Contract of Indemnity and Guarantee
III Contract of Indemnity and Contract of Guarantee - Extent of Surety’s 15
Liability, Kinds of Guarantee, Rights of Surety, Discharge of Surety.
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and Bailee – Law 15
of Pledge – Meaning – Essentials of Valid Pledge, Pledge and Lien, Rights
of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of Contract of Sale -
V Conditions and Warranties - Transfer of Property - Rights and duties of 15
buyer - Rights of an Unpaid Seller
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Outline the contract of indemnity and guarantee
CO4 Familiar with the provision relating to Bailment and Pledge
CO5 Explain the various provisions of Sale of Goods Act 1930

Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal& Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 2 3 2 2 2 2 2 2 2

CO2 3 2 3 3 2 2 2 2 2 2 2

CO3 3 2 2 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAG 3 2 2.6 3 2 2 2 2 2 2 2
E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

ELECTIVE– II: BUSINESS ENVIRONMENT

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social and Cultural Environment.
LO4 To familiarize the concepts of an Economic Environment.
LO5 To learn the trends in Global Environment / Technological Environment
Prerequisites: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction
The Concept of Business Environment - Its Nature and Significance –
I Elements of Environment- Brief Overview of Political – Cultural – Legal 12
– Economic and Social Environments and their Impact on Business and
 Strategic Decisions.

Political Environment
II Political Environment – Government and Business Relationship in India – 12
Provisions of Indian Constitution Pertaining to Business.
Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture on
III Business – Cultural Heritage - Social Groups - Linguistic and Religious 12
Groups – Types of Social Organization – Relationship between Society
and Business - Social Responsibilities of Business.
Economic Environment
Economic Environment – Significance and Elements of Economic
Environment - Economic Systems and their Impact of Business – Macro
IV 12
Economic Parameters like GDP - Growth Rate of Population –
Urbanization - Fiscal Deficit – Plan Investment – Per Capita Income and
their Impact on Business Decisions.
Technological Environment
Technological Environment – Concept - Meaning - Features of
V Technology- Sources of Technology Dynamics - Transfer of Technology- 12
Impact of Technology on Business - Status of Technology in India-
Determinants of Technological Environment.
TOTAL 60

Course Outcomes
CO1 Remember the nexus between environment and business.
CO2 Apply the knowledge of Political Environment in which the businesses operate.
CO3 Analyze the various aspects of Social and Cultural Environment.
CO4 Evaluate the parameters in Economic Environment.
CO5 Create a conducive Technological Environment for business to operate globally.
Textbooks
1 C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi
Francis Cherunilam, Business Environment, Himalaya Publishing House, Mumbai
2
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials Of Business Environment, Himalaya Publishing House,
4.
Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
5.
Publications, New Delhi
Reference Books
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
 4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment, F T
5.
Prentice Hall, New Jersey
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 3 2 2 3 2 3 3

CO2 3 2 2 3 3 2 3 3 2 3 3

CO3 3 2 3 3 3 2 3 3 2 3 3

CO4 3 2 3 3 3 2 2 3 2 3 3

CO5 3 2 3 3 3 2 3 3 3 3 3

TOTAL 15 10 14 15 15 10 13 15 11 15 15

AVERAG 3 2 2.8 3 3 2 2.6 3 2.2 3 3

E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER - II

ELECTIVE - II: INSURANCE AND RISK MANAGEMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To know the concepts and principles of contract of insurance
LO2 To understand the basic concepts of life insurance
LO3 To gain knowledge on the principles of general insurance
LO4 To examine the Insurance Regulatory and Development Authority 1999 (IRDA)
LO5 To know the risk management process
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Insurance
Definition of Insurance - Characteristics of Insurance – Principles of
I Contract of Insurance – General Concepts of Insurance – Insurance and 12
Hedging – Types of Insurance – Insurance Intermediaries – Role of Insurance
in Economic Development.
Life Insurance
Life Insurance Business - Fundamental Principles of Life Insurance –
Basic Features of Life Insurance Contracts - Life Insurance Products –
II 12
Traditional and Unit Linked Policies – Individual and Group Policies -
With and Without Profit Policies – Types of Life Insurance Policies –
Pension and Annuities – Reinsurance – Double Insurance
General Insurance
General Insurance Business - Fundamental Principles of General Insurance –
III Types - Fire Insurance – Marine Insurance – Motor Insurance – Personal 12
Accident Insurance – Liability Insurance – Miscellaneous Insurance – Claims
Settlement.
Risk Management
Risk Management – Objectives – Process – Identification and Evaluation of
IV Potential Losses – Risk Reduction - Risk Transfer – Risk Financing - Level of 12
Risk Management – Corporate Risk Management – – Personal Risk
Management.
IRDA Act 1999
Insurance Regulatory and Development Authority (IRDA) 1999 –
V Introduction – Purpose, Duties, Powers and Functions of IRDA – 12
Operations of IRDA – Insurance Policyholders’ Protection under IRDA –
Exposure/Prudential Norms - Summary Provisions of related Acts.
TOTAL 60

Course Outcomes
CO1 Identify the workings of insurance and hedging
CO2 Evaluate the types of insurance policies and settlement

CO3 Settle claims under various types of general insurance

CO4 Know the protection provided for insurance policy holders under IRDA
CO5 Evaluate the assessment and retention of risk
Textbooks
Neeti Gupta, Anuj Gupta and Abha Chopra, Risk Management and Insurance, Kalyani
1
Publishers, New Delhi.
2 Dr.N. Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
M.N. Mishra & S.B. Mishra, Insurance Principles and Practice, S Chand Publishers, New
3
Delhi.
4 Michel Crouhy, The Essentials of Risk Management, McGraw Hill, Noida.
 5 Thomas Coleman, A Practical Guide to Risk Management, CFA, India.
Reference Books
John C.Hull, Risk Management and Financial Institutions (Wiley Finance), Johnwiley &
1
sons, New Jersey.
2 P.K. Gupta, Insurance and Risk Management, Himalaya Publications, Mumbai.
3 Dr. Sunilkumar, Insurance and Risk Management, Golgatia publishers, New Delhi.
Nalini PravaTripathy, Prabir Paal, Insurance Theory & Practice, Prentice Hall of India.
4
5 Anand Ganguly – Insurance Management, New Age International Publishers.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.mcminnlaw.com/principles-of-insurance-contracts/
2 https://www.investopedia.com/terms/l/lifeinsurance.asp
https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=PageNo1
3
08&flag=1

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 2 2 2

CO2 3 2 3 2 2 2 2 2 2 2 2

CO3 3 2 3 2 2 2 2 2 2 2 2

CO4 3 2 3 2 2 2 2 2 2 2 2

CO5 3 2 3 2 2 2 2 2 2 2 2

TOTAL 15 10 15 10 10 10 10 10 10 10 10
 AVERAG 3 2 3 2 2 2 2 2 2 2 2
E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

ELECTIVE - II: INTERNATIONAL TRADE

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable students, familiarise with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to International Trade – Meaning – Definition - Difference
I between Internal and International Trade – Importance of International Trade 12
in the Global context.
Theories of International trade: Classical theories - Adam smith’s theory of
Absolute Advantage – Ricardo’s Comparative cost theory - Modern theories of
International Trade - Haberler’s Opportunity.
II Cost theory – Heckscher –Ohlin’s Modern theory – 12
International trade and Factor Mobility Theory – Leontiff’s Paradox -
International trade and economic growth theory.
Balance of Payments – Components of Balance of Payments -
Current account, Capital account & Official settlement accounts -
III Disequilibrium in BOP -Methods of correcting Disequilibrium - 12
Balance of Trade – Terms of Trade – Meaning – Definition – Difference
between BOP and BOT.
International Economic Institutions - International Monetary
System - Bretton Woods Conference – IMF -
IV Objectives, Organizational structure – Membership – Quotas – Borrowing and 12
Lending - Programme of IMF – SDRs – India and IMF -World Bank and
UNCTAD.
World Trade Organisation (WTO) – Functions and Objectives – Agricultural
V 12
Agreements – GATS - TRIPS – TRIMS.
TOTAL 60

Course Outcomes
Distinguish between the concept of internal and international trade.
CO1
CO2 Define the various theories of international trade.
CO3 Examine the balance of trade and exchange rates
CO4 Appraise the role of IMF and IBRD.
CO5 Define the workings of WTO and with special reference to India.
Textbooks
Francis Cherunilam, International Trade and Export Management – Himalaya Publishing
1
House - Mumbai –04.
Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and Policy) -
2 Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.
 Robert J.Carbaugh, International Economics - Thomson Information Publishing Group -
3 Wadsworth Publishing Company -California.

H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd – New Delhi-14.
4
BimalJaiswal&Richa Banerjee, Introduction To International Business, Himalaya
5
Publication, Mumbai
Reference Books
1 Dr. T. Aryamala,Vijay Nicole, International Trade, Chennai
Avadhani, V.A. International Financial Management, Himalaya Publications, Mumbai
2
Punam Agarwal and Jatinder Kaur, International Business, Kalyani Publications, New Delhi
3
4 S Sankaran , International Trade, Margham Publication, Chennai
5 C B Gupta, International Business, S Chand Publishing, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/
https://www.economicsdiscussion.net/balance-of-payment/balance-of-paymentsinternational-
2
trade-economics/30644
3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2
TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAG 3 2 3 2 2.4 2 2 2 2 3 2
E

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

Skill Enhancement Course (SEC) - 2 – INDUSTRIAL LAW

Subject L T P S Credits Inst. Marks

Code Hours
CIA External Total

2 2 2 25 75 100

Learning Objectives

LO1 To Understand and apply the concept of Factories Act

LO2 To capable students to comprehend the legal framework governing Industrial Law to
settle industrial disputes.

LO3 To expose students to the principles relating to health and safety laws in the
Workplace.

LO4 To explain the relevant laws governing ESI Act 1948 and EPF Act 1952.

LO5 To know the development and the judicial setup of Payment of Bonus Act.

Unit Contents No. of

Hours

I Factories Act 1948: 6

Definitions – Health – Safety – Welfare – Working Hours of Adults –
Employment of Women – Employment of Young Persons – Leave with
Wages.

II Industrial Disputes Act, 1947: 6

Definition, Authorities, Awards, Settlements, Strikes Lockouts, Lay
Offs, Retrenchment and Closure.

III The Workmen’s Compensation Act: 6

Nature and Scope - Definitions - Workmen’s Compensations – Employer’s
Liability - Meaning of Accident Compensation Permanent -Partial and
Temporary - Disablement - Compensation of Half Month Payment (Table Not
Necessary).
 IV Employees State Insurance Act 194: 6
Objects-definitions - ESI Corporation, functions - contribution and recovery
benefits. Employees Provident Fund and Miscellaneous Provision Act, 1952
Objects-Definition - provident fund schemes contribution and recovery.

V The Payment of Bonus Act 1965: 6

Object – Application - Definitions - Methods of Computing Gross Profits -
Payment of Bonus - Importance.

TOTAL 30

Course Outcomes

CO1 Remember and recall the various concepts of Factories act 1948.

CO2 Demonstrate the. Provisions and concepts of Industrial Disputes Act, 1947.

CO3 Analyse the various measures and policies in The Workmen’s Compensation Act .

CO4 Examine the different aspects of ESI and EPF Act.

CO5 Critically evaluate the Case studies relating to Bonus Act.

Textbooks

1 N.D.Kapoor – Industrial Laws, Sultan Chand & Sons, New Delhi.

2 P.C.Tripathi - Industrial Laws, Sultan Chand & Sons, New Delhi

Reference Books

1 Dr.M.R.Sreenivasan & C.D.Balaji - Industrial Laws & Public Relations, Margham Publications,
Chennai.

2 B.Nandha Kumar, Industrial Laws, Vijay Nichole Prints, Chennai.

3 "Industrial Relations and Labour Laws" - S C Srivastava -Vikas Publishing

4. "Industrial Relations and Labour Laws" - Piyali Ghosh and Shefali Nandan Tata McGraw
Hill India

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.icsi.edu/media/webmodules/publications/7.%20Industrial,%20Lab
our%20and%20General%20Laws.pdf
2 https://www.mlsu.ac.in/econtents/1185_Industrial%20Relations%20and%20Lab
our%20Laws.pdf

3 https://sbs.ac.in/wp-content/uploads/2021/02/BBA-5th-IRLL-Complete-Notes updated1.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 3 2 3 2 3 3 3 2 2

CO2 3 2 2 3 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 13 13 12 13 10 13 13 15 10 12

AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

SEC 3 –– ADVERTISING

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
Understand the meaning, objectives, and scope of Advertising, as well as the
LO1 benefits and elements of Advertising.
Explore the features and types of Advertising Agencies, understand the criteria for
LO2 selecting an Agency, and learn how to maintain a Client-Agency relationship
 Examine the ethical and social issues in Advertising, and understand the positive and
LO3 negative influences of Advertising on Indian values and culture
Understand the communication process and explore the role of Advertising in developing
LO4 brand image and brand equity, and learn strategies for managing brand crises
Learn copy writing essentials, copy elements and types, layout principles, execution styles,
LO5 and pre-testing and post-testing methods in Advertising
Contents No. of
Unit
Hours
Introduction:
I Advertising meaning - Definition – objectives – scope - benefits – 6
Elements - Media in Advertising.
Advertising Agency:
II Advertising agency Features - Types of Advertising Agencies - Agency 6
selection criteria - Maintaining Agency client- relationship.
Social And Economic Aspects of Advertising:
Social aspects: Ethical and social issues in Advertising, positive and
III negative influence of Advertising on Indian values and culture. 6
Economic aspect: Effect of Advertising on consumer demand,
monopoly and competition, price.
Brand Building:
IV The communication process-AIDA Model, role of advertising in developing 6
brand image and brand equity, and managingbrand crises.
Fundamentals of Creativity in Advertising:
6
V Essentials of copywriting, copy - elements – types –layout – principles
execution styles - Pretesting and post testing of Advertisements - methods and
objectives.
TOTAL 30
Course Outcomes
Define advertising, analyze its objectives, evaluate its scope and benefits, and identify
CO1 media elements used in advertising.
Differentiate types of advertising agencies, assess criteria for selecting agencies, and
CO2 demonstrate effective client-agency relationship management.
Analyze ethical and social issues in advertising, evaluate the impact of advertising on
CO3 Indian values and culture.
Explain the communication process and analyze advertising's role in brand building and
CO4 Managing brand crises.
Apply effective copywriting techniques, identify copy elements and types, utilize layout
CO5 principles and execution styles, and conduct pre-testing and post-testing of advertisements.
 Textbooks
1 Advertising Principles and Practice by Ruchi Gupta-, S.Chand Publishing. New Delhi.

Reference Books
1 Rathor, B.S.-Advertising management-Himalaya Publishing House.

2 Myers-Advertising management-PHI Norms-Advertising-PHI.

3 Sontakki. C.N, Advertising, Kalyani Publishers, Ludhiana.

Brand Positioning-Strategies for competitive Advantage by Subroto Sengupta-
4.
TataMcGraw Hill Publication.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://archive.mu.ac.in/myweb_test/sybcom-avtg-eng.pdf
https://uascku.ac.in/wp-content/uploads/2020/04/Advertising-B.Com_.-VI-
2
Semester-Unit-Wise-Notes.pdf
3 http://osou.ac.in/eresources/DJMC-06-BLOCK-02.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 3 3 2 3 3 3 3 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 3 3 2 3 3 3 3 2
CO4 3 2 2 3 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 3 3
TOTAL 15 13 13 15 13 10 13 13 15 13 12
AVERAGE 3 2.6 2.6 3 2.6 2 2.6 2.6 3 2.6 2.4

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I

Subject L T P S Credits Inst. Marks

Code Hours CIA External Total
5 4 5 25 75 100

Learning Objectives
LO1 To understand about the issue of shares and pro-rata allotment.
 LO2 To understand the Underwriting of Shares and Redemption of Preference Shares
LO3 To know about Issue and Redemption of Debentures.
LO4 To learn the form and contents of financial statements as per Schedule III of Companies
Act 2013
LO5 To examine the various methods of valuation of Goodwill and shares
Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of Hours

I Issue of Shares 15

Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro-rata

Allotment.

II Issue & Redemption of Preference Shares 15

Underwriting of Shares and Debentures – Underwriting Commission -

Types of Underwriting.

Redemption of Preference Shares–Provisions of Companies Act–

Capital Redemption Reserve – Minimum Fresh Issue – Redemption at
Par, Premium and Discount.

III Issue and Redemption of Debentures 15

Debentures: Issue and Redemption – Meaning – Methods – In One lot–in
Instalment – Purchase in the Open Market includes
Ex Interest and Cum Interest - Sinking Fund Investment Method.

IV Final Accounts 15

Introduction – Final Accounts – Form and Contents of Financial

Statements as Per Schedule III of Companies Act 2013 – Part I
Form of Balance Sheet – Part II Form of Statement of Profit and
Loss.

V Valuation of Goodwill & Shares 15

Valuation of Goodwill – Meaning – Need for Valuation of Goodwill –

Methods of Valuing Goodwill – Average Profit – Super Profit – Annuity
and Capitalisation Method.

Valuation of Shares – Need for Valuation of Shares – Methods of

Valuation of Shares – Net Assets Method – Yield and Fair Value
Methods.
 TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

CO1 Prepare and account for various entries to be passed in case of issue of shares

CO2 To understand the Underwriting of shares and Redemption of preference shares.

CO3 To have thorough knowledge about issue and redemption of Debentures.

CO4 Construct Financial Statements applying relevant accounting treatments

CO5 Compute the value of goodwill and shares under different methods and assess its
applicability
Textbooks

1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication,
New Delhi.

2 R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand, New
Delhi.

3 Broman, Corporate Accounting, Taxmann, New Delhi.

4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.

5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.

Reference Books

1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.

2 D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann,

New Delhi

3 Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya

Pradesh

4 Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,

Mumbai.

5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.tickertape.in/blog/issue-of-shares/

2 https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgood
willandshares.pdf

3 https://www.mca.gov.in/content/mca/global/en/acts-
rules/ebooks/accountingstandards.html

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

CORE – VI: COMPANY LAW

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
 LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of Hours

Introduction to Company 15
Companies Act 2013 – Definition of a Company, Characteristics of
Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities Partnerships –
Classification of Companies – Based on Incorporation, Liability, Number
of Members, Control.
Memorandum of Association, Articles of Association and Prospectus
Formation of a Company – Promoter –Incorporation Documents e-filing –
Memorandum of Association – Contents - Legal Effects – Articles of
II 15
Association - Certificate of Incorporation – Prospectus – Contents - Kinds -
Misstatements – Liability for Misstatements – Certificate of
Commencement of Business.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll – Quorum –
III Proxy - Resolution – Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and Removal of an
Auditor -
Management & Administration
Company Management –Board of Directors – Qualification, Appointment,
IV Powers, Duties, Liabilities, Remuneration & Removal of Directors. 15
National Company Law Tribunal (NCLT) – National Company Law
Appellate Tribunal (NCLAT) – Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary Winding Up –
V 15
Consequences of Winding Up Order – Powers of Tribunal – Petition for
Winding Up – Company Liquidator.
TOTAL 75

Course Outcomes
CO1 Understand the classification of companies under the act
Examine the contents of the Memorandum of Association & Articles of Association
CO2
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal (NCLAT)
CO4
CO5 Analyse the modes of winding up
Textbooks
 1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law,Taxmann, New Delhi
5 M.C.Kuchal, Business Law, VikasPublication, Noida
Reference Books
1 Gaffoor&Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law Nirali Prakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companiesact/companies-act-
1
2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/
3 https://www.investopedia.com/terms/w/windingup.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 3 2 3 3 2 2

CO2 3 2 3 2 3 3 2 3 3 2 2

CO3 3 2 3 2 3 3 2 3 3 2 2

CO4 3 2 3 2 3 3 2 3 3 2 2

CO5 3 2 3 2 3 3 2 3 3 2 2

TOTAL 15 10 15 10 15 15 10 15 15 10 10
 AVERAG 3 2 3 2 3 3 2 3 3 2 2
E

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER – III

ELECTIVE - III: BUSINESS LEGISLATION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
3 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the Factories Act, 1948
LO2 To provide insights on the Foreign Exchange Management Act, 1999
LO3 To inculcate knowledge about the Prevention of Money Laundering Act, 2002
LO4 To enable the students to learn about the Competition Act 2002
LO5 To familiarise the students about the existence of Intellectual Property Rights
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Factories Act 1948
Definitions - Objects –Scope – Approval – Licensing – Registration of
Factories – Notice by Occupier – General Duties of Occupier and Manufacturer
– Measures to be Taken by Factories for Health, Safety and Welfare of Workers
I – Measures – Special Provisions Relating to Hazardous Processes – Working 12
Hours of Adults – Additional Provisions Regulating Employment of Women in
a Factory – Employment of Young Person and Children – Annual Leave with
Wages – Penalties and Procedures.
Foreign Exchange Management Act, 1999 12
Introduction - Board Structure of FEMA – Definitions - Regulation &
II
Management of Foreign Exchange - Contraventions & Penalties – Procedure for
Compliance.
Prevention of Money Laundering Act, 2002 12
Definitions – Punishment for the Offence of Money Laundering - Obligations of
III Banking Companies - Financial Institutions and Intermediaries or a Person
Carrying on a Designated Business or Profession - Adjudication Authorities &
Procedures.
Competition Act, 2002 12
Definitions - Prohibition of Agreements- Prohibition of Abuse of Dominant
IV Position – Competition Commission of India - Establishment, Administration &
Duties Powers – Competition Advocacy - Adjudication Authorities – Penalties &
Prosecution.
 Intellectual Property Rights 12
Intellectual property rights (IPR) – An Introduction – Kinds of Intellectual
Property Rights - Patent, Copyright, Trade Mark, Design, Geographical
V Indication, Plant Varieties and Layout Design.

TOTAL 60

Course Outcomes
CO1
Acquire knowledge on Factories Act, 1948
CO2 Analyse the role of Foreign Exchange Management Act, 1999

CO3 Understand the practical implications of Prevention of Money Laundering Act, 2002
CO4 Evaluate the importance of Competition Act, 2002
CO5 Gain knowledge on Intelligence Property Rights
Textbooks
1 Akhilleshwar Pathak, Legal aspects of business, McGraw Hill Education, Noida
2 R.S.N. Pillai &Bagavathi, Legal aspects of business, S.Chand, New Delhi
Rashmi Aggarwal, Rajinder Kaur, Legal aspects of business, Pearson Education Limited, New
3
Delhi
4 P.K. Padhi, Legal aspects of business, PHI Learning, New Delhi
Reference Books
1 Ravinder Kumar, Legal aspects of business, Cengage Learning, Nioda
2 Shawn Kopel, Guide to business law, Oxford University Press, England
3 M.C. Kuchhal, VivekKuchhal, Business Law, S Chand Publishers, New Delhi
4 C.L. Bansal. Business law, Taxmann, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://labour.gov.in/sites/default/files/Factories_Act_1948.pdf
2 https://legislative.gov.in/sites/default/files/A1999-42_0.pdf
3 https://stfrancislaw.com/blog/intellectual-property-rights/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 3 2 3 2 2
CO2 3 2 2 2 3 2 3 2 3 2 2
CO3 3 2 3 2 3 2 3 2 3 2 2
 CO4 3 2 2 2 2 2 3 2 3 2 2
CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 13 10 12 10 15 10 15 10 10
AVERAG 3 2 2.6 2 2.4 2 3 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

ELECTIVE III : BUSINESS MATHEMATICS & STATISTICS

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To Improve Knowledge on the basics of set Theory
LO2 To learn about simple and compound interest and arithmetic, geometric and harmonic
progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Sets
Set of Operations – Types – Union of sets, Intersection of sets – Difference of Sets –
I 12
Complement of Sets – Venn diagrams – Laws of Sets – Commutative Laws –
Associative Laws – Distributive Laws – De-Morgan’s Laws.
Interest and Annuity
Banker’s Discount – Simple and Compound Interest - Arithmetic, Geometric
II 12
and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and Median –
III Quartiles – Deciles - Percentiles. Measures of Variation – Range - Quartile 12
Deviation and Mean Deviation - Variance and Standard Deviation & Co-
efficient.
Correlation and Regression
IV Correlation - Karl Pearson’s Coefficient of Correlation – Spearman’s Rank 12
Correlation – Regression Lines and Coefficients.
 Time Series Analysis and Index Numbers
Time Series Analysis: Secular Trend – Seasonal Variation – Cyclical variations -
V Index Numbers – Aggregative and Relative Index – Chain and Fixed Index –
12
Wholesale Index – Cost of Living Index.

TOTAL 60
Course Outcomes
CO1 To Learn the basics of Set Theory
Familiarise with calculations of simple and compound interest and arithmetic, geometric and
CO2
harmonic progressions.
CO3 Determine the various measures of central tendency
CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis
Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing house, Chennai
1
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill education, Noida
2
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics, Nirali Prakashan
3
Publishing, Pune
Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal, Agra
4
5 P.R. Vittal, Business Mathematics & Statistics, Margham Publications, Chennai
Reference Books
1 J.K. Sharma, Fundamentals of business statistics, Vikas publishing, Noida
2 Peter Waxman, Business Mathematics & Statistics, Prentice Hall, New York
Andre Francis, Business Mathematics & Statistics, Cengage Learning EMEA, Andover
3
Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New Delhi
4
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher, New Delhi
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.britannica.com/biography/Henry-Briggs
2 https://corporatefinanceinstitute.com/resources/data-science/central-tendency/
3 https://www.expressanalytics.com/blog/time-series-analysis/
MAPPING WITH PROGRAMME OUTCOMES AND
PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAG 3 2 3 2 2.4 2 3 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

ELECTIVE - III: E- COMMERCE

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
3 3 4 25 75 100
Learning Objectives
LO1 To know the goals of electronic commerce
LO2 To understand the various Business models in emerging E-commerce areas
LO3 To have an insight on the internet marketing technologies
LO4 To understand the benefits and implementation of EDI
LO5 To understand the Digital Economy of E-commerce
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to E-Commerce
Define E – Commerce - Main Activities of Electronic Commerce - Benefits of
I E-Commerce - Broad Goals of Electronic Commerce - Main Components of 12
E-Commerce - Functions of Electronic Commerce - Process of E-Commerce -
Types of E- Commerce.
 E-Commerce Business Models & Consumer Oriented E Commerce
E-commerce Business Models, Major Business to Consumer (B2C) Business
Models, Major Business to Business (B2B)
II Business Models, Business Models in Emerging E - Commerce Areas – E - 12
Retailing: Traditional Retailing and E- retailing, Benefits of E-retailing, Models
of E-retailing, Features of E-retailing.
E-Commerce Marketing Concepts
The Internet Audience and Consumer Behaviour, Basic Marketing Concepts,
III Internet Marketing Technologies – Marketing Strategy - E services: Categories 12
of E-services, Web-Enabled Services, Information-Selling on the Web.
Electronic Data Interchange & Security
Benefits of EDI, EDI Technology, EDI Standards, EDI Communications, EDI
IV Implementation, EDI Agreements, EDI Security. Electronic Payment Systems, 12
Need of Electronic Payment System.
Digital Economy in E-Commerce
Digital Economy - Threats in Computer Systems: Virus, Cyber Crime Network
Security: Encryption, Protecting Web Server with a Firewall, Firewall and the
V 12
Security Policy, Network Firewalls and Application Firewalls, Proxy Server.
Issues in E Commerce Understanding Ethics, Social and Political Issues in E-
Commerce
TOTAL 60

Course Outcomes
CO1 Understand the role and features of world wide web
CO2 Understand the Benefits and model of e-tailing
CO3 Use the web enabled services
CO4 Understand the Electronic Data Interchange and payments
CO5 Know about the Digital Economy and Ethics
Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition, Pearson
1
Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New Delhi
2
David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,
3
McGraw-Hill, London
Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw
-
4
Hill,
Noida
5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai
 Reference Books
Agarwala, K.N. and D. Agarwala, Business on the Net : What’s and How’s of
1 E-Commerce, McMillan Publisher India Pvt. Ltd., Chennai

Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New Delhi
2
Elias M Awad, Electronic Commerce : From Vision to Fulfillment. PHI Learning Pvt. Ltd.,
3
New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4
7.0 & MTS, Wrox Publishers, Mumbai
J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce- Theory and Case
5
Studies, The MIT Press, Cambridge, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/e/ecommerce.asp
https://www.webfx.com/industries/retail-ecommerce/ecommerce/basicecommerce-marketing-
2
concepts/
3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 3 2 2 2 3 3 2

CO3 3 2 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 3 2 2 2 3 3 2

CO5 3 2 3 2 3 2 2 2 3 3 2

TOTAL 15 10 13 10 15 10 10 10 15 15 10

AVERAG 3 2 2.6 2 3 2 2 2 3 3 2
E

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR –

SEMESTER – IV

SEC – 4 – SERVICES

MARKETING

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
LO1 To know the service concept, its evolution and growth.
To understand Marketing Mix in service marketing and its effective
LO2
management.
LO3 To know the service marketing techniques applied in various sectors.
LO4 To emphasize the distinctive aspects of Services Marketing
LO5 To Visualize the different Service Marketing Strategies.
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
Introduction to Services – Service Marketing – Meaning and
I Definition- Nature and Scope Characteristics – Challenges and 6
issues of service marketing- Service marketing in India –
Classifications of services
Marketing Mix in Service Marketing: The Seven Ps: Product Decision, 6
Pricing, Strategies and Tactics, Promotion of Service - additional
II
dimension in Services Marketing – People, Physical Evidence and
Process.
Positioning of services – Designing service delivery System – Pricing of 6
III services – objectives – methods –Services on retail sector – Service
Level Agreements (SLA) – Service marketing triangle.
Managing service operations- Participants in services- Employees and 6
IV customer‘s role in service delivery- Mass production and delivery-
Importance of quality in services - Delivering Quality Service.
Service Marketing Strategies for health – Hospitality – Tourism – 6
V Financial & Information technique Services – Applying technology to
service settings – e-services.

TOTAL 30
Course Outcomes
Understand the Concept of Services and intangible products
CO1

CO2 Discuss the relevance of the services Industry to Industry

CO3 Examine the characteristics of the services industry and the modus operandi

CO4 Analyse the role and relevance of Quality in Services

CO5 Critically Visualise future changes in the Services Industry
Textbooks
 1 S.M. Jha, Services marketing, Himalaya Publishers, India

2 Baron, Services Marketing , Second Edition. Palgrave Macmillan

Reference Books
1 Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi.

2 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai.

Thakur .G.S. Sandhu Supreet & Dogra Babzan , Services Marketing ,
3 kalyanni Publishers, Ludhianna.
Zeithaml Valerie A, & Bitner Mary Jo., Gremler Dwayne D., Pandit Ajay;
4.
Services Marketing, McGraw Hill.
Wirtz Jochen, Lovelock Christopher H, Chatterjee Jayanta.: Services
5.
Marketing,8e Edition, Pearson.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://kanchiuniv.ac.in/coursematerials/T5MM1servicesmarketing.pdf
https://sde.uoc.ac.in/sites/default/files/sde_videos/SLM-MCom-
2
SERVICE%20MARKETING.pdf
https://www.enotesmba.com/2012/06/service-marketing-and-service-
3
marketing.html

MAPPING WITH PROGRAMME

OUTCOMESAND
PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4
3 – Strong, 2- Medium, 1- Low

SEC – 5 – EVERYDAY

BANKING

LEARNING OBJECTIVES
 1. To introduce the basic concepts of banking and related documents and process
2. To enable the students to gain knowledge about the modern banking techniques
and related terms.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EVERY DAY BANKING COGNITIVE

LEVEL
CO1 Exhibit the skill to perform basic banking operations and K1,K2
distinguish between basic documents
CO2 To understand filling up of applications and transfer of funds K1,K2,K3

CO3 Execute Online Banking K3

CO4 To perform Mobile banking and related transactions K2,K3

CO5 To Understand mobile payment system by using various modes K3, K5

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-
Evaluating,K6-Creating)

Teaching Pedagogy:

Class room lectures, PPT presentations, seminars, practical use of basic bank documents and
visit to local banks and observing, group working.

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.

Total
Hours 30
UNIT I (6 Hours)
Banking – Definition – pass book – cheque book – Format of
Cheque – Filling up of
Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer
cheque – Collection Cheque– Payable at par – Demand Draft

UNIT II
(6 Hours)

Application filling – Account Opening form – Filling up –

Documents required - Debit Card – Credit Card – ATM Machine – Cash
Deposit Machine – Pass book printing machine. MICR- IFSC- Fund
transfer through ECS – NEFT –RTGS – Form filling for Fund transfer.

UNIT III
(6 Hours)

On line Banking – Sign up – Process – Requirements – Log in – Customer ID –

User ID
– Pass word – Hints for creating Pass words – change of pass word –
on line transactions – Account statements – Fund Transfer – Payment
of bills – Utility payments

UNIT IV
(6 Hours)

Loans – Repayment for Loans – other services. Mobile Banking

– meaning – importance –Advantages – Mobile Applications (App)
– WAP (Wireless Application Protocol)- USSD (Unstructured
Supplementary Service Data)- Registration process – through Mobiles

UNIT V
(6 Hours) Process at Bank Branch-ATM- User ID-
MPIN- change of MPIN –IMPS D(Immediate Mobile Payment
System) - UPI(Unified Payment interface) – BHIM(Bharat Interface
for money)- NPCI (National Payment Corporation of India) - Bank
account Management – Transfer Funds – paying Bills – Locating
ATMs - QR code payments- Alerts and notifications- Tracking
Spending habits – Cash back- Safe banking methods.

RECOMMENDED TEXT BOOKS

1. B. Santhanam- Banking & Financial systems, Margham Publications

REFERENCE BOOKS

2. S.N. Maheshwari Banking theory, law and practice, Kalyani Publications

3. Parameswaran- Indian Banking, S. Chand& Co.
 WEB SOURCES:

1. https://en.wikipedia.org/wiki/Online_banking
2. https://www.sbi.co.in/portal/web/services/internet-banking
3. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
4. https://www.investopedia.com/terms/m/mobile-banking.asp
5. www.scotiabank.com/mobile/ca/en/0,,5181,00.html

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3
CO4 2 2 2 3 3 2 3 2 2 1
CO5 3 2 1 2 2 1 2 2 1 1
Average 3.5 2.6 2.4 2.8 2.8 2.4 2.8 2.6 2.4 2.2

(Correlation level: 3 – Strong 2-Medium 1-Low)

SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

Subject L T P S Credits Inst. Marks
Code Hours CIA External Total
5 4 5 25 75 100
A
 LO1 To know the types of Amalgamation, Internal and external Reconstruction
LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand the procedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of

Hours
I Amalgamation, Absorption and Internal Reconstruction 15

Amalgamation – Meaning - Purchase Consideration - Lump sum

Method, Net Assets Method, Net Payment Method, Intrinsic Value
Method – Absorption - Internal Reconstruction.
II Accounting of Banking Companies 15
Final Statements of Banking Companies (As Per New Provisions) - Non-
Performing Assets - Rebate on Bills Discounted- Profit and Loss a/c -
Balance Sheet as Per Banking Regulation Act 1949.
III Insurance Company Accounts: 15
Meaning of Insurance – Principles – Types – Preparation of Final
Accounts of Insurance Companies – Accounts of Life Insurance
Business – Accounts of General Insurance Companies -New Format.

IV Consolidated Financial Statements 15

Introduction-Holding & Subsidiary Company-Legal Requirements

Relating to Preparation of Accounts - Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).
V Liquidation of Companies 15

Meaning-Modes of Winding Up – Preparation of Statement of Affairs -

Order of Payment – Liquidators Remuneration- Liquidator’s Final
Statement of Accounts.
TOTAL 75
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Understand the accounting treatment of amalgamation, Internal and external
reconstruction.
CO2 Construct Profit and Loss account and Balance Sheet of Banking Companies in
accordance in the prescribed format.
CO3 Synthesize and prepare final accounts of Insurance companies in the prescribed format
 CO4 Give the consolidated accounts of holding companies
CO5 Preparation of liquidator’s final statement of account
Textbooks

1 S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New Delhi.

2 Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II, Himalaya
Publishing House, Mumbai.

3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.

4 M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New Delhi.

5 T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers, Chennai

Reference Books

1 B.Raman, Corporate Accounting, Taxmann, New Delhi

2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi

3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh

4 Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing house,
Mumbai.

5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.accountingnotes.net/amalgamation/amalgamation-absorption-andreconstruction-
accounting/126

2 https://www.slideshare.net/debchat123/accounts-of-banking-companies

3 https://www.accountingnotes.net/liquidation/liquidation-of-companiesaccounting/12862

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
 CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

SECOND YEAR– SEMESTER– IV

CORE PAPER - VIII – PRINCIPLES OF MARKETING

Subject Code Inst. Marks
L T P S Credits Hours CIA External Total
5 4 4 25 75 100
Learning Objectives
LO1 To know the concept and functions of marketing
LO2 To understand the importance of market segmentation
LO3 To examine the stages of new product development
LO4 To gain knowledge on the various advertising medias
LO5 To analyse the global market environment
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Marketing
Meaning – Definition and Functions of Marketing – Evolution of
Marketing Concepts–Innovations in Modern Marketing. Role and
I Importance of Marketing - Classification of Markets. 12
Market Segmentation
Meaning and definition – Benefits – Criteria for segmentation – Types of
segmentation – Geographic – Demographic –Psychographic –
Behavioural – Targeting, Positioning &
II Repositioning - Introduction to Consumer Behaviour – Consumer Buying 12
Decision Process.
Product & Price
III Marketing Mix––an overview of 4P’sof Marketing Mix– Product– 12
Introduction to Stages of New Product Development– Product Life
Cycle––Pricing–Policies-Objectives– Factors Influencing Pricing– Kinds
of Pricing.
 Promotions and Distributions
Elements of promotion – Advertising – Objectives - Kinds of Advertising
Media- Traditional vs Digital Media - Sales Promotion
– types of sales promotion–Personal Selling Qualities needed for a
IV personal seller – Channels of Distribution for Consumer Goods- 12
Channel Members – Channels of Distribution for Industrial Goods.
E-Marketing and CRM

Global Market Environment – Social Responsibility and Marketing

Ethics – Recent Trends in Marketing –A Basic Understanding of E–
V Marketing& M–Marketing – E -Tailing –CRM– Market Research – MIS 12
and Marketing Regulation.
TOTAL 60
CO Course Outcomes
CO1 Develop an understanding on the role and importance of marketing
CO2 Apply the 4 P’s of marketing in their venture.
CO3 Identify the factors determining pricing
CO4 Use the different channels of distribution of industrial goods.
CO5 Understand the concept of E-marketing and E-Tailing.
Textbooks
1 Philip Kotler, Principles of Marketing: A South Asian Perspective, Pearson Education,
New Delhi.
2 Dr. C.B. Gupta & Dr. N. Rajan Nair, Marketing Management, Sultan Chand & Sons,
New Delhi.
3 Dr. Amit Kumar, Principles Of Marketing, Shashibhawan Publishing House, Chennai.

4 Dr. N. Rajan Nair, Marketing, Sultan Chand & Sons, New Delhi.
5 Neeru Kapoor, Principles Of Marketing, PHI Learning, New Delhi.
Reference Books
1 Prof. Kavita Sharma, Dr. Swati Agarwal, Principles of Marketing Book, Taxmann,
New Delhi.
2 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
3 Assael, H. Consumer Behaviour and Marketing Action, USA: PWS-Kent.
4 Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA: Houghton Mifflin
Company.
5 Baker M, Marketing Management And Strategy, Macmillan Business, Bloomsbury
Publishing, India.
NOTE: Latest Edition of Text books May be Used
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
3 https://www.shiprocket.in/blog/understanding-promotion-and-distributionmanagement/

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
 PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAG 3 2 3 2 2.4 2 2 2 2 3 2
E

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER – IV

ELECTIVE IV - FINANCIAL SERVICES

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
To enrich their knowledge on key areas relating to management of financial products and
LO2
services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Financial System
Structure of Financial System – Role of Financial System in Economic
I Development – Financial Markets and Financial Instruments – Capital Markets – 9
Money Markets – Primary Market Operations – Role of SEBI – Secondary
Market Operations – Regulation – Functions of Stock Exchanges.
 Introduction to Financial Services
Concept, Nature and Scope of Financial Services – Regulatory Frame Work of
II Financial Services – Merchant Banking – Meaning-Types – Responsibilities of 9
Merchant Bankers – Role of Merchant Bankers in Issue Management –
Regulation of Merchant Banking in India.
Venture Capital and Leasing
Venture Capital – Growth of Venture Capital in India – Financing Pattern under
III Venture Capital – Legal Aspects and Guidelines for Venture Capital, Leasing – 9
Types of Leases – Evaluation of Leasing Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of
IV 9
CRISIL, ICRA and CARE. Factoring, Forfaiting and Bill Discounting – Types of
Factoring Arrangements – Factoring in the Indian Context.
Mutual Funds
Mutual Funds – Concept and Objectives, Functions and Portfolio Classification,
V 9
Organization and Management – De-mat Services- Need and Operations- Role of
NSDL and CSDL.
TOTAL 45

Course Outcomes
CO1 Summarise the role and function of the financial system
Gain practical knowledge on key areas relating to management of financial products and
CO2
services
CO3 Familiarize students about Venture Capital, Leasing.

CO4 Infer the importance of the Credit Rating system.

Understand various types of Mutual funds schemes and the roles of NSDL and CSDL.
CO5

Textbooks
1 Gurusamy.S, Financial Services, Tata McGraw Hill, Noida.
2 C. Rama Gopal, Financial Services, Vikas Publishing House, Noida.
3 M.Y.Khan, Financial Services, Tata McGraw Hill, Noida.
4 E. Dharmaraj, Financial Services, S.Chand, New Delhi.
Reference Books
Mike Heffner, Business process management in Financial Services, F.W. Olin Graduate school
1
of Business, United States.
Perry Stinson, Bank management and Financial Services,Clanrye International, USA.
2
E. Gordon and K. Natarajan, Financial Market and Services, Himalaya Publishing House,
3
Mumbai.
4 B. Santhanam, Financial Services, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.civilserviceindia.com/subject/Management/notes/leasing-hirepurchase-and-
1
venture-capital.html
2 https://corporatefinanceinstitute.com/resources/fixed-income/credit-rating/
3 https://scripbox.com/mf/what-is-mutual-fund/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
E 3 2.6 2.4 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: CONSUMERISM & CONSUMER PROTECTION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
3 3 3 25 75 100
Learning Objectives
LO1 To understand the nature of consumers and consumerism
LO2 To know how consumers are exploited
LO3 To be familiar with consumer rights and duties
LO4 To learn about Consumer Protection Act
LO5 To gain insights into consumerism in India.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
 Consumerism
I Meaning of Consumer and Customer - Consumer Movements – Historical 9
Perspectives-Concept of Consumerism –Need and Importance.
Consumer Exploitation 9
Meaning and Causes of Consumer Exploitation- Forms of Consumer - Exploitation
II
– Underweight Measures, High Prices, Substandard Quality, Poor or Inadequate
After Sales Services- Challenges of Consumer Exploitation.
Consumer Rights and Duties 9
Consumer Rights – John F Kennedy’s Consumer Bill of Rights. Types of Consumer
III Rights – Right to Safety, Right to Information (RTI), Right to Redressal, Right to
Consumer Education -Duties of Consumers.
Consumerism in India 9
IV Reasons for the Growth of Consumerism in India - Recent Trends in Consumerism -
Problems Faced by Consumers in India.
Consumer Protection Act 2019 9
V Consumer Protection Council – Central, State, Districts Consumer Protection
Councils- Consumer Dispute Redressal Mechanism.
TOTAL 45
Course Outcomes
CO1 Remember and recall aspects in consumerism
CO2 Identify the reasons for consumer exploitation

CO3 Discover the rights and duties of a consumer

CO4 Create an environment which protects the consumers in India
CO5 Critically appraise the consumer Protection Act

Textbooks
Premavathy and Mohini Sethi, Consumerism – Strategies and Tactics, CBS Publication
1
Prof Kavita Sharma, Dr Swati Aggarwal, Principles of Marketing Book, Taxmann
2
3 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
4 Assael, H, Consumer Behaviour and Marketing Action, PWS-Kent, USA
Reference Books
Hoyer, W.D.. and MacInnis, D.J., Consumer Behaviour, Houghton Mifflin Company, USA
1
2 Y.V. Rao, Consumer Protection Act, 1986, Asia Law House, Hyderabad
G B. Reddy and Baglekar Akash Kumar, Consumer Protection Act, Eastern Book Company,
3
Bengaluru
NOTE: Latest Edition of Textbooks May be Used
 Web Resources
1 https://lawcorner.in/forms-of-consumer-exploitation/
https://consumeraffairs.nic.in/en/organisation-and-units/division/consumerprotection-
2
unit/consumer-rights
3 http://www.chdslsa.gov.in/right_menu/act/pdf/consumer.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAG 3 2 2.6 2 2.4 2 2 2 3 2 2

E

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER – IV

Elective IV- Operation Research

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
3 3 3 25 75 100
Learning Objectives
LO1 To introduce the students to operations research and linear programming.
LO2 To impart knowledge about transportation and assignment problems.
LO3 To get acquainted with game theory and simulation.
To develop abilities to analyse the problems in Sequencing and Replacement
LO4
of machines.
LO5 To acquire knowledge on network analysis.
Prerequisite: Should have studied Statistics in 1st year B.Com.
 No. of
UNIT Contents
Hours
Introduction to Operations research and Linear Programming
Problem
Operations research – Origin and development - Role in decision
I 9
making - Phases and approaches to OR - Linear programming
problem – Applications and limitations - Formulation of LPP -
Optimal Solution to LPP - Graphical method.
Transportation and Assignment problem
Transportation Problem – methods - North West corner method -
II Least cost method - Vogel’s approximation method - Moving 9
towards optimality - Assignment problem
Game Theory and Simulation
Game Theory- different strategies followed by the players in a game
III 9
- Optimal strategies of a game using maxi-min criterion -
Dominance property - Graphical method - Simulation
Sequencing and Replacement
Sequencing Problem – No of Jobs done through two machines and
IV 9
Three machines – Replacement of Items whose efficiency
deteriorates with time (Simple Problems).
Network Analysis
Network models- CPM and PERT Determination of Critical Path
V Method (CPM)- PERT cost- Crashing a project- Scheduling of a 9
project- Application of PERT and CPM.
Total 45
Course Outcomes
Frame a linear programming problem for quantitative decisions in business
CO1
planning.
CO2 Optimise economic factors by applying transportation and assignment
problems.
Apply the concept of game theory and simulation for optimal decision
CO3
making.
to analyse the concept of Sequencing and Replacement.
CO4
business projects.
CO5

Textbooks

1 C.R.Kothari, “Quantitative Techniques”, Vikas Publications, Noida

2 V.K. Kappor, "Operations Research - Problems and Solutions", Sultan Chand

& Sons Publisher, New Delhi
3 Anand Sharma, Operation Research, Himalaya Publishing House, 2014,
Mumbai
4 M Sreenivasa Reddy, Operation Research, CENGAGE, New Delhi
 5 S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints
Private Limited
Reference Books

1 S Kalavathy, Operations Research, Vikas Publications, Noida

2 S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New Delhi. 2019

Sarangi, SK Applied Operations Research and Quantitative Methods,

3
Himalaya Publishing House, 2014, Mumbai

ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th

4
Edition, New Delhi 2021

5 P.R.Vittal - Operation Research, Margham Publications, Chennai

Web Resources

www.orsi.in
1

www.learnaboutor.co.uk
2

3 www.theorsociety.com

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2
 CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2-Medium, 1- Low

SKILL ENHANCEMENT COURSE - SEC

6

PROFESSIONAL SKILL FOR

CORPORATE WORLD

COURSE CODE: SEC 6 Year and Semester: Pre-Requisite: Total hours /

II year/IV semester Knowledge of Week
Management 2
Lead to other courses Practical Applicability L T P

Theory Marks: 75 Credits: 2 1 1 0

LEARNING OBJECTIVES
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS PROFESSIONAL SKILL COGNITIVE

FOR CORPORATE WORLD LEVEL

CO1 Learn about the Personal K1, K2

communication skills and Interpersonal
skills
CO2 Knowledge about body language and K2, K3
personal grooming.

CO3 Gain knowledge about self image, self K1, K2, K3

confidence, self respect self care

CO4 Understand and exhibition of Business K1, K2

Etiquettes

CO5 Gain knowledge about business K2, K3

correspondence.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,
K6-Creating)

Teaching Pedagogy:

Class room lectures, PPT presentations, seminars, demonstrations, group workings,

role play, discussions

Note: These methodologies are indicative and teachers can innovate new

methodologies to achieve the desired learning outcomes

Total Hours 30

UNIT I (6 Hours)
Importance of personal Communication Skills- Conversation Techniques-
Presentation Skills- Interpersonal skills-

UNIT II
(6 Hours)
Body Language -Making a First Great Impression- Personal
Grooming-Importance of Corporate Dressing-Personal grooming
tips for men and women
UNIT III
(6 Hours)
Building a self-image-need and importance-developing self-
confidence and self-respect-Self-care.

UNIT IV
(6 hours)

Business Etiquette-meaning-understanding etiquette in work

place-elements of business etiquette-working in diversity
Professional Behaviour and its importance
UNIT V
(6 Hours)
Business Correspondence - importance of business
correspondence- mobile and email etiquettes -Business Card
Etiquette – Networking -Dining Etiquette
 REFERENCE BOOKS

Business Etiquette: A Guide For The Indian Professional Paperback- Shital Kakkar
Mehra

WEBRESOURCES
https://www.pdfdrive.com/business-etiquette-ibskills-
international-business-skills- e9959676.html
https://archive.org/details/essentialguideto00chan/page/n1/mo
de/2up

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 1 1 3 3 3
CO2 1 1 3 3 3 1 1 3 3 3
CO3 1 1 3 3 3 1 1 3 3 3

CO4 1 1 3 3 3 1 1 3 3 3

CO5 1 1 3 3 3 1 1 3 3 3

Average 1 1 3 3 3 1 1 3 3 3

(Correlation level: 3 – Strong 2-Medium 1-Low)

SECOND YEAR –

SEMESTER - IV SEC – 7

– Practices in Commerce

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
To understand the fundamentals of concepts and applications in Indian
LO1
Accounting Standards.
LO2 To grasp the practical knowledge in Advertising
 To train them in secretarial practices like preparation of agenda and minutes for
LO3 company meetings.
To provide practical knowledge to fill forms like insurance, bank, loan,
LO4
application, membership form, income tax return forms etc.
LO5 To Explore in share market applications
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
UNIT – I : ACCOUNTING STANDARD PRACTICE :
Concept and it application.
a. Accounting standard I
I 6
b. Accounting standard II
c. Accounting standard III

UNIT – II : ADVERTISING PRACTICE :

Preparation of an advertisement copy, collection of
II advertisement in dailies and journals, critically evaluating the 6
advertisement copy.
UNIT-III : SECRETARIAL PRACTICE:
Preparation of Agenda and minutes of meetings –both
III general body and board of directors. (students are asked to 6
write agenda and minutes of their own and should not use
printed format).

UNIT – IV : BANKING PRACTICES :

1. Application for Opening Bank Account – SavingAccount
IV & Current Account. 6
2. Drawing, Endorsing and crossing of cheques, filling up
of pay in slips, demand draft application.

UNIT –V: SHARE MARKET APPLICATION

V 1.Application for PAN (Permanent Account Number) and 6
Applicationfor Opening DEMAT Account.
30
TOTAL

Course Outcomes
Remember and recall the various concepts of Indian Accounting Standards and
CO1
its compliances.
CO2 Demonstrate a practical model of advertisement for new products
Analyse the previous Agenda and minutes of meetings and explore in
CO3
preparation of agendas for the new meetings the company.
CO4 Appling the rules in filling the application forms for banking transactions.
Evaluate the share markets applications and trained in opening the DEMAT
CO5
Accounts.
 Web Resources
https://static.careers360.mobi/media/uploads/froala_editor/files/Introduction%2
1
0to%20Accounting%20Standards_7iWCuHN.pdf
2 https://blog.hubspot.com/marketing/how-to-make-an-ad
3 https://clickup.com/blog/meeting-agenda/

MAPPING WITH PROGRAMME OUTCOMESAND PROGRAMME SPECIFICOUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost Accounting
I and Financial Accounting - Cost Accounting Vs Management Accounting – 15
Installation of Costing System – Classification of Costs– Cost Centre– Profit
Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations – Unit Costing - Job Costing. 15
 Material Costing
Material Control – Meaning and Objectives – Purchase of Materials – EOQ –
III Stores Records – Reorder Levels – ABC Analysis - Issue of Materials –Methods 15
of Issue – FIFO – LIFO - Base Stock Method – Specific Price Method – Simple
average and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and Calculation
IV of Wage Payments – Time Wages – Piece Wages – Incentives – Different 15
Methods of Incentive Payments - Idle time– Overtime – Labour Turnover -
Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and Apportionment of
Overheads – Basis of Apportionment – Primary and Secondary Distribution -
V 15
Absorption of Overheads – Methods of absorption - Preparation of Overheads
Distribution Statement – Machine Hour Rate – Computation of Machine Hour
Rate.
TOTAL 75
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S. Chand & Co,
2
New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications, New Delhi
3
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications, Chennai
4
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision Making,
1
1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani Publishers, New
2
Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New Delhi
3
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd. Chennai
4
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
NOTE: Latest Edition of Textbooks May be Used
 Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-
1
costaccounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 2
CO3 3 2 3 2 2 2 2 2 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2
TOTA 15 10 13 10 10 10 10 10 15 10 10
L
AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2
3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – V

COREX BANKING LAW AND PRACTICE

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act 1949
applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking system
around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its organization
structure, role of bank to government, role in promoting agriculture and industry, role
in financial inclusion
LO4 To understand how capital fund of commercial banks, objectives and process of Asset
securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers, crossing of
cheques, endorsement etc.
Contents No. of
Unit
Hours
 Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
I 15
Development - Banking Structure in India – Public Sector Banks, Private
Banks, Foreign Banks, RRB - Banking System – Branch Banking - Unit
Banking.
Central Bank and Commercial Bank
Central Banking: Definition – Need - Principles- Central Banking Vs
II Commercial Banking - Functions of Central Bank – Credit Creation. 15
Commercial Banking: Definition - Functions – Personal Banking – Corporate
Banking – Digital banking.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank Account- Jan
Dhan Yojana - Account Statement vs Passbook - Banker Customer
III 15
Relationship - Special Types of Customers – KYC norms.
Loans & Advances – Lending Sources - Lending Principles - Types of
Loans - Repo Rate & Reverse Repo Rate.

Negotiable Instruments Act

Negotiable Instruments – Meaning & Definition – Characteristics -Types
of negotiable instruments.
Crossing of Cheques – Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
IV Endorsement - Meaning-Components-Kinds of Endorsements – 15
Negotiation bank-Effect of endorsement-Rules regarding Endorsement.
Paying banker - Banker’s duty - Dishonouring of Cheques - Statutory
protection under section 131-Collecting bankers’ duty –RBI instruction –
Paying Banker Vs Collecting Banker- Customer Grievances-Grievance
Redressal – Banking Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking – Anywhere Banking -Any Time Banking- Electronic
V 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic money
Meaning - Categories-Merits of e-money - National Electronic Funds
Transfer (NEFT), RTGS, IMPS, UPI and Digital currency – Differences -
Safety and Security in Digital Banking.
TOTAL 75
Course Outcomes
Aware of vvarious provision of Banking Regulation Act 1949 applicable to banking
CO1
companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central Banking
CO2
system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting agriculture
and industry, role in financial inclusion
Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc
 Define the practical banking systems relationship of bankers and customers,
CO5 crossing of cheques, endorsement etc.
Textbooks
Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication, Chennai
1
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India Learning
2
Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi
K P Kandasami, S Natarajan & Parameswaran, Banking Law and Practice, S Chand
5
publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai
2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,
Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
William Amasa Scott, Money And Banking: An Introduction To The Study Of
4
Modern Currencies, Kesinger publication, USA
NektariosMichail, Money, Credit, and Crises: Understanding the Modern Banking
5
System, Palgrave Macmillan, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 3 2 2 2 3 3 2

CO3 3 2 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 3 2 2 2 3 3 2

CO5 3 2 3 2 3 2 2 2 3 3 2
TOTAL 15 10 13 10 15 10 10 10 15 15 10

AVERAGE 3 2 2.6 2 3 2 2 2 3 3 2

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

CORE – XI: INCOME TAX LAW AND PRACTICE- I

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assesses and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the calculation of
income from House property.
LO5 To compute the income from Business & Profession considering its basic principles &
specific disallowances.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Income Tax
Introduction to Income Tax – History – Objectives of Taxation -
I Features of Income Tax – Meaning of Income – Types – Important
Definitions Under the Income Tax Act –Types of Assesses – Income 15
exempted under Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions – Incidence 15
of Tax and Residential Status – Problems on Residential Status and
Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –
III Perquisites – Kinds of Perquisites – Types of Provident Fund - Gratuity – 15
Pension – Commutation of Pension – Deductions- Profits in Lieu of
Salary - Computation of Salary Income.
Income from House Property
Income from House Property –Basis of Charge – Annual Value – Gross
IV Annual Value, Net Annual Value – Let-out vs Deemed to be let out - Self- 15
Occupied Property – Deductions – Computation of Income from House
Property.
 Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses –
Expenses Disallowed - General Deductions – Depreciation – Undisclosed
Income & Investments, Unexplained expenditure (Sec 69A, 69B, 69C,
V 15
69D) – Compulsory Maintenance of Books of Accounts – Audit of
Accounts of Certain Persons – Special Provisions for Computing Incomes
on Estimated Basis (Deemed
Income) – Computation of Income from Business or Profession.
TOTAL 75
Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the Income
CO1
Tax Act.
CO2 Assess the residential status of an assessee& the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice, Kalyani
1
Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
3
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.

Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
1
2 Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to Income
4 Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan & Chand
5 Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
 3 https://taxguru.in/income-tax/income-house-properties.html
3 – Strong, 2- Medium, 1- Low

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 3 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 2 2 2 2 3 3 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 12 13 10 13 10 10 10 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2 2 3 2.6 2

THIRD YEAR – SEMESTER – V

CORE –XII : AUDITING & CORPORATE GOVERNANCE

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
 Introduction to Auditing
Meaning and Definition of Auditing –Distinction between Auditing
I and Accounting – Objectives – Advantages and Limitations of Audit –
15
Scope of Audit – Classifications of Audits – Audit of For Profit
enterprises and Non–profit Organizations
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal Audit -
II Internal Control – Internal Check System – Vouching – Cash and Trade 15
Transactions - Verification of Assets and Liabilities and its Valuation

Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
III Liabilities of Auditor –Audit Report - Recent Trends in Auditing - 15
Information Systems Audit (ISA) – Auditing around the computer –
Auditing through the computer - e-audit tools.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories & Models,
Broad Committees - Corporate Governance Reforms. Major Corporate
IV Scandals in India and Abroad: Common Governance Problems Noticed 15
in various Corporate Failures.

Corporate Social Responsibility

Concept of CSR, Strategic Relationship of CSR with Corporate
V Sustainability - CSR and Business Ethics, CSR and Corporate 15
Governance - CSR Provisions under the Companies Act, 2013 (Section
135 schedule – VII).
TOTAL 75

Course Outcomes
CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.

CO4 Define the concept of Corporate Governance.

CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons, New
1 Delhi

B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&

2 Sons New Delhi.
 Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance, Sahithya
3 Bhawan Publications, Agra

ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,

4
New Delhi.
Reference Books

1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra

3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech Press,

New Delhi.
4 Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.wallstreetmojo.com/audit-procedures/
2 https://theinvestorsbook.com/company-auditor.html
3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 3 3 3 3 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 3 3 2 3 2 3 3 3 3 2

CO4 3 2 2 2 2 2 2 2 3 3 2

CO5 3 3 3 2 3 2 3 3 3 2 2

TOTAL 15 12 13 10 13 10 13 13 15 13 10

AVERAG 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2.6 2

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE – 1 - FINANCIAL MANAGEMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 3 4 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
Financial Management. Finance - Sources of Finance - Role of Financial
I
Manager - Financial Goals - Profit maximization Vs. Wealth 12
Maximization – Concept of Time Value Money –Risk and Return –
Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors determining
Capital Structure. Cost of Capital – Meaning – Factors determining cost
II of capital - Methods - Cost of Equity Capital – Cost of Preference Capital 12
– Cost of Debt – Cost of Retained Earnings – Weighted Average (or)
Composite Cost of Capital (WACC) Leverage – Concept – Operating and
Financial Leverage
Investment Decision
Capital Budgeting - Meaning - Process - Capital Budgeting Appraisal
Methods - Traditional Methods - Payback Period – Accounting Rate of
III Return (ARR). 12
Discounted Cash-flow Methods - Net Present Value (NPV) –
Internal Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend Payment –
IV Provisions on Dividend Payment in Company Law – Dividend Models - 12
Walter’s Model - Gordon’s Model – M&M Model.
Working Capital Decision
Working Capital - Meaning and Importance – Classification - Working
V Capital Cycle - Factors Influencing Working Capital – Determining 12
Working Capital.
 TOTAL 60
THEORY 40% & PROBLEMS 60%
Course Outcomes
CO1 Recall the concepts in financial management.
CO2 Apply the various capital structure theories.
CO3 Apply capital budgeting techniques to evaluate investment proposals.

CO4 Determine dividend pay-outs.

CO5 Estimate the working capital of an organization.
Textbooks
. R.K. Sharma, Shashi K Gupta, Financial Management, Kalyani Publications, New
1 Delhi.

M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education, Noida.
2

3 I.M. Pandey, Financial Management, Vikas Publications, Noida.

Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand & Sons,
4
New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya Publishing
5
House, Mumbai.
Reference Books
. Prasana Chandra, Financial Management, Tata McGraw Hill, NewDelhi.
1
. I.M. Pandey, Financial Management, Vikas Publishing, Noida.
2
. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.
3
4. A.Murthy, Financial Management, ,Margham Publications, Chennai.
. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole Publishers,
5. Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://efinancemanagement.com/financial-management/types-of-financialdecisions
1
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 2

TOTAL 15 12 13 10 15 10 13 13 15 10 11

AVERAG 3 2.2 2.6 2 3 2 2.6 2.6 3 2 2.1

E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 2 - INDIRECT TAXATION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of Hours
Unit
 Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax Levies
– Contribution to Government Revenues – Role of Indirect
I 12
Taxation – Merits and Demerits of Indirect Taxation – Reforms
in
Indirect Taxation – Introduction to Foreign Trade Policy (FTP)
2023
An Overview of Goods & Service Tax (GST)
Introduction of Goods and Service Tax in India – Kelkar
Committee - Constitutional Amendment - Goods and Service
II Tax: Concepts, Meaning, Significance, Features and Benefits - 12
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of GST.
CGST & IGST Act 2017
Supply – Meaning – Classification – Time of Supply – Valuation
–Voluntary – Compulsory – Input Tax Credit – Eligibility –
III Reversal – Reverse charge Mechanism – E–Way Bill - Various 12
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic
IV Credit Ledger, Electronic Cash Ledger, Different Assessment 12
under GST, Interest Penalty under GST.

Customs Act 1962

Custom Duty: Concepts; Territorial Waters - High Seas - Levy of
V 12
Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
Dr. H.C. Mehrotra &Prof .V.P Agarwal, Goods and Services Tax (GST), Sahitya
2
Bhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New Delhi.
3
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
 Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications, Chennai.
2

3 Study Material on GST - The Institute of Chartered Accountants of India /The Institute of
Cost Accountants of India, Chennai.
4 Guidance material on GST issued by CBIC, Government of India.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://iimskills.com/goods-and-services-tax/#:~:text=GST-
1 %20an%20acronym%20for%20Goods%20and%20Services%20Tax,etc.%2C%20to%20sta
nd%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure

3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
E 3 2.2 2 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 3 - HUMAN RESOURCE MANAGEMENT

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
 C1 To explore to the aspects relating of Human resource management
C2 To equip with the various processes of Recruitment and Selection
C3 To be acquainted with Training methods and the concept of Performance Appraisal

C4 To learn about Industrial Relations

C5 To assimilate knowledge on employee welfare.
Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role and
Qualities of a HR Manager - Human Resource Planning - Meaning,
I 12
Definition, Importance, Factors Affecting HRP, Process
Involved in Human Resource Planning - Job Analysis, Need for Job
Analysis, Steps in Job Analysis, Job Description and Specification.
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal and
II external source of recruitment – Selection Process – Curriculum Vitae – 12
Test - types– Kinds of employment interview – Medical Screening –
Appointment Order.

TRAINING AND DEVELOPMENT

Induction – Training – Methods – Techniques – Identification of the
III training needs – Training and Development – Performance appraisal – 12
Transfer – Promotion and termination of services – Career
Development.

INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication – Settlement
IV Labour Relation – Functions of Trade Unions - Workers’ participation 12
in management – Types and effectiveness.

EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
Limitations, Types of Employee Welfare, Statutory and Non-Statutory
V 12
Welfare Measures, and Labour Welfare Theories- Social
Security, Health, Retirement & Other Benefits - Remuneration –
Components of remuneration – Incentives – Benefits
TOTAL 60
CO Course Outcomes
 Examine the role of HRM in the new age organisation and plan man power
CO1 requirements and implement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Training
Estimate, defend and handle legal compliance in HRM
CO4 involving trade union disputes and employee retention.

CO5 Formulate strategies for employee welfare.

Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education, Noida.
1
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya Publishing
2
House, Mumbai.
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.
P.Subba Rao, Personnel and Human Resource Management, Himalaya Publishing
4
House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons Publications,
1
New Delhi.
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.J Srinivasan, Human Resource Development, Margham
3
Publications, Chennai.
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-
3
2/employeewelfare/employee-welfare/99778

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
 CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.2
E 3 2.2 2 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – 4 - OFFICE MANAGEMENT & SECRETARIAL
PRACTICE

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To familiar with modern office management.
LO2 To familiar with the work atmosphere
LO3 To train the students in maintaining and running the office effectively.
LO4 To understand and organize data records
LO5 To gain knowledge about the role of a secretary
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Modern Office and Its Function
Introduction — Meaning of Office —Office Work—Office Activities —
I Office Functions — Importance of Office— The Changing Office—The 12
Paperless Office — Office Management – Elements — Functions — Office
Manager — Success Rules for Office Managers—The Ten Commandments.
Office Space and Environment Management
Introduction— Principles — Location of Office — Office Layout —Preparing
the Layout — Re-layout — Open and Private Offices — New Trends in Office
II Layout. Office Lighting— Types of Lighting Systems—Designing a Lighting 12
System - Benefits of Good Lighting in Office —Ventilation — Interior
Decoration - Furniture — Freedom from Noise and Dust — Sanitary
Requirements — Cleanliness — Security—Secrecy.
Office Systems and Procedures
The Systems Concept —Definitions—Systems Analysis —Flow of
III Work—Analysis of Flow of Work — Role of Office Manager in 12
Systems and Procedures — Systems Illustrated - Office Machines and
Equipment. Office forms – Design, Management and Control
 Records Management
Records — Importance of Records — Records Management —
Filing —Essentials and Characteristics of a Good Filing System —
Classification and Arrangement of Files — Filing Equipment — Methods
IV of Filing — Modern Filing Devices — Centralised vs. Decentralised Filing 12
— Indexing — Types of Indexing—Selection of Suitable Indexing System.

Secretarial Practice
Role of Secretary: Definition; Appointment, Duties and Responsibilities of a
Personal Secretary - Qualifications for Appointment as Personal Secretary.
Modern Technology and Office Communication, Email, Voice Mail, Internet,
V 12
Multimedia, Scanner, Video-Conferencing, Web Casting. Agenda and Minutes
of Meeting. Drafting, Email. Maintenance of Appointment Diary.

TOTAL 60
Course Outcomes
CO1 Familiarised with modern office management
CO2 Adapt with the modern work atmosphere
CO3 Trained in maintaining the office independently and effectively
CO4 Ability to organize data records in office
CO5 Motivated to act as a company secretary
Textbooks
R S N Pillai &Bagavathi , Office Management, S Chand Publications, New Delhi
1
2 P.K. Ghosh, Office Management, Sultan Chand & Sons, New Delhi.
3 R.K. Chopra, Office Management, Himalaya Publishing House, Mumbai.
4 Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi.
Leffingwell and Robbinson: Text book of Office Management, Tata McGrawHill,
5
Noida.
Reference Books
Chhabra, T.N., Modern Business Organisation, Dhanpat Ra i& Sons New Delhi.
1
2 Terry, George R, Office Management and Control, Irwin, United States.
Duggal, Balraj, Office Management and Commercial Correspondence, Kitab Mahal,
3
New Delhi.
Dr. I.M. Sahai, Office Management & Secretarial Practice, Sahitya Bhawan
4
Publications, New Delhi.
T Ramaswamy, Principles Of Office Management, Himalaya Publishers, Mumbai.
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountlearning.com/basic-functions-modern-office/
https://records.princeton.edu/records-management-manual/recordsmanagement-
2
concepts-definitions
 https://www.yourarticlelibrary.com/secretarial-practice/secretarial-practicedefinition-
3
importance-and-qualifications/75929

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 2 2 2 2 3 2 2

CO4 3 2 3 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 15 10 10 10 10 10 15 10 10

AVERAG 3 2 3 2 2 2 2 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - VI

CORE –XIII: COST ACCOUNTING - II

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To know the concepts of contract costing.
LO2 To be familiar with the concept of process costing
LO3 To learn about operation costing.
LO4 To gain insights into standard costing.
LO5 To know the preparation of Reconciliation Statement.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Contract Costing
Definitions - Features - A Comparison - Calculation of Profit on Contracts – 18
I
Cost Plus Contract - Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing – Application of
Process Costing – Fundamental Principles of
II 18
Process Costing – Preparation of Process Accounts -
Treatment of Loss and Gain: Normal and Abnormal Loss - Abnormal Gain -
Concept of Equivalent Production - Joint Products and By Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost Sheet –
III 18
Transport Costing – Power Supply Costing–Hospital Costing–Simple
Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and Estimated Cost –
IV 18
Installation of Standard Costing System – Variance Analysis – Material,
Labour, Overhead, and Sales Variances – Calculation of Variances.
Reconciliation of cost and Financial Accounts
Meaning - Reasons for the Difference – Importance - Methods – Problems –
V 18
Reconciliation required – profit loss account – cost sheet and reconciliation
required.
TOTAL 90
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyse and assimilate concepts in process costing
Understand various bases of classification cost and prepare operating cost statement.
CO4
 CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S Chand &
2
Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications, New
3
Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications, Chennai.
4
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision Making,
1
New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New Delhi.
3
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd. Chennai.
4
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 3 3 2 3 3 3 3 3 2 2

CO2 3 3 3 2 2 3 2 2 3 2 3

CO3 3 3 3 2 3 3 3 3 3 2 2

CO4 3 3 3 2 2 3 2 2 3 2 2

CO5 3 3 3 2 3 3 3 3 3 2 3

TOTAL 15 15 15 10 13 15 13 13 15 10 12

AVERAG 3 3 3 2 2.6 3 2.6 2.6 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Unit
Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance- Limitations -
Management Accounting Vs Cost Accounting – Management Accounting Vs
I Financial Accounting. 18
Analysis and Interpretation of Financial Statements – Nature and Significance
– Types of Financial Analysis – Tools of Analysis – Comparative Statements –
Common Size Statement – Trend Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of Ratios –
II 18
Liquidity Ratios – Profitability Ratios -Turnover Ratios – Solvency Ratios –
Leverage Ratios - Preparation of Financial Statements from Ratios.
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of Flow of
Funds - Schedule of Changes in Working Capital-Adjusted Profit and Loss
III Account - Preparation of Funds Flow Statement. 18
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities
Budget and Budgetary Control
Meaning – Preparation of Various Budgets – Cash Budget -
IV 18
Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
 Marginal Costing: Meaning - Features – Marginal Costing vs Absorption
Costing - Fixed Cost, Variable Cost and Semi Variable Cost- Contribution-
Marginal Cost Equation- P/V Ratio - Break Even Point - Margin of Safety –
V Cost- Volume Profits Analysis. 18

TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani Publications,
1
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons Publications,
2
New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers, Chennai.
3
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press, Chennai.
4
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,
5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times Publications,
1
England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management Accounting,
2
Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay Nicole
3
Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western College,
4
India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flowanalysis-
1
accounting/13300
2 https://accountingshare.com/budgetary-control/
 3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 3

CO3 3 2 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 11 13 10 15 10 13 13 15 10 12

AVERAG 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

CORE – XV: INCOME TAX LAW AND PRACTICE - II

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions
LO3 from Gross Total Income.

LO4 To learn about assessment of individuals

LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in Ist Sem
 Contents No. of
Unit
Hours
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital assets
I - Computation of Capital Gains – Exemption under Section 54, 18
54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
Chargeability - Computation of Income from Other Sources –
Deductions Allowed – Clubbing of Income – Concept
II 18

Set Off and Carry Forward of Losses and Deductions From

Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
Carry Forward of Losses (Simple Problems). Deductions U/S
III 18
80C,
80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD, 80DDB,
80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80TTA,
80TTB, and 80U only.
Computation of Total Income – Individual
IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs new regime

Income Tax Authorities

Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure for
Assessment – Filing of Return – Due Dates of Filing – Voluntary
V Filing – Return of Loss – Belated Return – Defective Return – 18
Signing of Return – Permanent Account Number (PAN) , e-PAN
– Tax credit statement (26 AS) and Annual Information Statement
(AIS).
TOTAL 90
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Remember and recall provisions on capital gains
CO2 Apply the knowledge about income from other sources
CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
 V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,
3 New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4 Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5 Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-202122/assessment/1-
2 assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2
 CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 13 10 13 10 13 13 15 10 12

AVERAG 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE 5 - ENTREPRENEURIAL DEVELOPMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 5 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an
enterprise
LO5 To develop an understanding of the role of MSME in economic growth
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of Entrepreneurship
– Types of Entrepreneurships – Self Employment – Difference
I 15
between Entrepreneurship and Employment – Meaning of
Entrepreneur – Classification.

Design Thinking
Idea Generation – Identification of Business Opportunities –
Design Thinking Process – Creativity – Invention – Innovation –
II 15
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an idea – Turning Idea into Business
Opportunity.
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
Sole Proprietorship – Partnership – Limited Liability Partnership
III 15
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise – Marketing, Technical, Financial,
Commercial and Economical.
 Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description –
IV Market Survey – Fund Requirement – Registration – Source of 15
Funds – Modern Sources of Funds.

MSME’s and Support Institutions

Government Schemes and Women Entrepreneurship – Importance
of MSME for Economic Growth – MSME – Definition – Role of
V Government Organizations in Entrepreneurship Development – 15
MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC.
TOTAL 75
Course Outcomes
CO1 Identify the various traits of an entrepreneur
CO2 Turn ideas into business opportunities
CO3 Do feasibility study before starting a project

CO4 Identify the sources of funds for funding a project

Develop an understanding about the Government schemes available for women
CO5
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,(Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleand
4
Imprints Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &
5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, Newage
1
publication, Chennai.
Dr.A.K.singh, Entreprenuerial development and management, Laxmi publications,
2
Chennai.
Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria
3
publishers, New Delhi.
4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing, Mumbai.
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.interaction-design.org/literature/topics/design-thinking
2. https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3. http://www.msme.gov.in/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
E 3 2.2 2 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – 6 - COMPUTER APPLICATION IN BUSINESS

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
1 2 2 3 5 25 75 100
Learning Objectives
To apply various terminologies used in the operation of computer systems in a
LO1 business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for
LO5 business environment.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
 Word Processing
Introduction to Word-Processing, Word-Processing Concepts, Use
of Templates, and Working with Word Document: Editing Text,
I 15
Find and Replace Text, Formatting, Spell Check, Autocorrect,
Auto Text - Bullets and Numbering, Tabs, Paragraph Formatting,
Indent, and Page Formatting, Header and Footer.
Mail Merge
Tables - Inserting, Filling and Formatting a Table - Inserting
II 15
Pictures and Video - Mail Merge Including Linking with Database
- Printing Documents, Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing,
III Inserting, Tables, Images, texts, Symbols. Media – Design – 15
Transition – Animation - Slideshow. Creating Business
Presentations.
Spreadsheet and its Business Applications
Spreadsheet: Concepts, Managing Worksheets - Formatting,
Entering Data, Editing, and Printing a Worksheet - Handling
IV Operators in Formula, Project Involving Multiple Spreadsheets, 15
Organizing Charts and Graphs. Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference,
Database, and Text Functions.
Creating Business Spreadsheet
Creating Spreadsheet in the Area of: Loan and Lease Statement,
Ratio Analysis, Payroll Statements, Capital Budgeting,
V 15
Depreciation Accounting, Graphical Representation of Data,
Frequency Distribution and its Statistical Parameters, Correlation
and Regression.
TOTAL 75
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Recall various techniques of working in MS-WORD.
CO2 Prepare appropriate business document.
CO3 Create - Presentation for Seminars and Lecture.

CO4 Understanding various tools used in MS-EXCEL.

CO5 Apply Excel tools in various business areas of Finance, HR, Statistics.
Textbooks
1 R Parameswaran, Computer Application in Business - S. Chand Publishing, UP.
Dr. Sandeep Srivastava, Er. Meera Goyal, Computer Applications In Business -
2
SBPD Publications, UP.
Mansi Bansal, Sushil Kumar Sharma, Computer Application In Business ,
3
Mumbai, Maharashtra.
 4 Peter Norton, “Introduction to Computers” –Tata McGraw-Hill, Noida.
Renu Gupta : Computer Applications in Business, Shree Mahavir Book Depot
5
(Publishers) New Delhi.

Reference Books
Gupta, Swati ,Office Automation System, Lap Lambert Academic Publication.
1
USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
2
Tata McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation,
3
Charulatha Publications, Tamilnadu.
4 John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
5
publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 3 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 2 3 2 3

TOTAL 15 12 15 10 13 10 13 10 15 10 12
AVERAG 3 2.4 3 2 2.6 2 2.6 2 3 2 2.4
E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 7 - LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
LO1 To understand the origin and principles of logistics management
LO2 To know the types of inventory control
LO3 To gain insight on the importance of supply chain management
LO4 To identify the Key Enablers in Supply Chain Improvement
LO5 To analyse the SCOR model
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Logistics Management
Origin – Meaning –Importance - Types of Logistics – Principles of Logistics
Management– Warehouse Management – Meaning – Definition –
I 15
Importance – Types of WM - Automation and Outsourcing – Customer
Service and Logistics Management– Perspective– Concepts in Logistics and
Physical Distribution– Distribution and Inventory.
Transportation and Distribution
Types of Inventory Control– Demand Forecasting– Routing– Transportation
Management– Some Commercial Aspects in Distribution Management–
II 15
Codification– Distribution Channel Management – Distribution Resource
Planning (DRP) – Logistics in 21st Century.

Supply Chain Management

Introduction and Development – Nature and Concept– Importance of Supply
III Chain – Value Chain – Components of Supply Chain – The Need for Supply 15
Chain – Understanding the Supply Chain – Management – Participants in
Supply Chain – Global Applications.
Supply Chain Drivers
Role of a Manager in Supply Chain - Supply Chain Performance Drivers –
IV Key Enablers in Supply Chain Improvement – Inter Relation between 15
Enablers and Levels of Supply Chain Improvement – Systems and Values of
Supply Chain.
Aligning the Supply Chain with Business Strategy
SCOR Model – Outsourcing 3 PLs– Fourth Party Logistics – Bull Whip
V 15
Effect and Supply Chain – Supply Chain Relationships – Conflict Resolution
Strategies – Certifications.
 TOTAL 75

Course Outcomes
CO1 Examine the importance of Customer Service in Logistics Management
CO2 Develop an understanding on the Distribution Channel Management
CO3 Interpret the Global applications of supply chain management
Understand the Inter Relation between Enablers and Levels of Supply Chain
CO4
Improvement
CO5 Identify the conflict resolution strategies
Textbooks
G. Raghuram& N. Rangaraj : Logistics and Supply Chain Management, Macmillan
1
Publications, India.
Martin Christopher: Logistics of Supply Chain Management: Creating Value adding
2
Networks –FT Press, New Jersey, USA.
D.K. Agrawal: Textbooks of Logistics and Supply Chain Management, MacMillan
3
Publications, India.
Tan Miller (Author), Matthew J. Liberatore Logistics Management: An Analytics-Based
4
Approach, Business expert, New Jersey, USA.
Peter Bolstorff Supply Chain Excellence: A Handbook for Dramatic
5
Improvement Using the SCOR Model, Amazon publishing, Washington, USA.
Reference Books
Waters Donald, Logistics: Introduction to Supply Chain Management, Palgrave
1
Macmillan Publications, India.
Christopher Martin, Logistics and Supply Chain Management: Creating Value– Adding
2
Networks, FT Press, New Jersey, USA.
Dalmina Sanjay, Financial Supply Chain Management, McGraw Hill Publishing Co.
3
Pvt., Ltd, Noida.
Robert F. Jacobs, William L. Berry Manufacturing Planning and Control for Supply
4 Chain Management: The CPIM Reference, 2nd Edition, McGraw Hill, Noida.

Douglas Long International Logistics: Global Supply Chain Management, Springer

5
Publications, New York.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://lapaas.com/logistics-management-overview-types-and-process/
2 https://www.investopedia.com/terms/s/scm.asp
 https://scm.ncsu.edu/scm-articles/article/the-scor-model-for-supply-chainstrategic-
3
decisions

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 2 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 2 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 8 - SPREADSHEET FOR BUSINESS

Subject Inst. Marks

Code L T P S Credits
Hours CIA External Total
1 2 2 3 5 25 75 100
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread
sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and
absolute reference
LO5 To develop various applications using MS-Excel.
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
 Introduction
Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File
Menu; Home Menu, Conditional Formatting, Formatting as a Table,
Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables
I 15
and Pivot Tables, Smart Arts, Charts; Page Layout, Review and View
Menus; Converting Text to Columns, Removing Duplicates, Data
Validation, Grouping and Ungrouping.

Financial, Logical and Text Functions Financial Functions

Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value (PV, NPV,
II FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, 15
OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT,
RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical
Exercises Based on Financial, Logical and Text Functions.
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard
III 15
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now, Time,
Time Value, Workday, Weekday, Year. Lookup and Reference
IV 15
Functions: Hlookup, Vlookup, Transpose, Getpivot Data, Hyperlink -
Practical Exercises Based on Statistical, Date & Time, Lookup and
Reference Functions.
Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing,
V Sales and Advertising Data Analytics, Social Media Marketing 15
Analysis, Basic Applications with Macros and VBAs; Trending
Business Applications Using MS Excel.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.
CO2 Understanding Various Tools Used In Ms-Excel.
CO3 Knowledge On Various Statistical Tests in Ms-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as
CO4
Formulas and Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach, MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,
2
Bangalore.
 Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,
3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
1
publications, Chennai.
Google Sheets Basics: Masato Takeda and others; TekuruInc, India.
2
HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.
3
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
4
Tata McGraw Hill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-coursefor-
2
finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMESE
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 3 2 3 3 3 2 2

CO2 3 2 3 3 2 2 2 2 3 2 3

CO3 3 3 3 3 3 2 3 3 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAG 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - VI

PROFESSIONAL COMPETENCEY SKILL

GENERAL AWARENESS FOR COMPETITIVE EXAMINATIONS

LEARNING OBJECTIVES
1. To make the students learn about the analytical skill
2. To impart proficiency in logical skills related to numbers,data
and English comprehension.
3. To create awareness about Indian Economy and related facts
4. To make the students aware about the Administration, Culture, Geography of
India and State
5. To know about the current affairs, history and important events and dates.

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
2 2 2 25 75 100

CO’S GENERAL AWARENESS FOR COGNITIVE

COMPETITIVE LEVELS
EXAMINATIONS
CO1 Understanding frame work of the competitive examinations K1, K2, K3,
and apply the same K4, K5,
CO2 Learn about the mathematical, logical and language K3, K4
abilities to succeed in the competitive examinations

CO3 Exploring the Geography and social and political K3, K4, K5
conditions at international and national level

CO4 Gaining insight about the Indian Economy and the related K3, K4, K5
issues

CO5 Apply the knowledge of current affairs related to world and K3, K4, K5
India

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-

Evaluating,K6-Creating)
Teaching Pedagogy:

Class room lectures, PPT presentations, discussion on current affairs, regular

updates from newspapers and journals problem solving through practical
exercises, practice tests for each component and exploring online resources.

Note: These methodologies are indicative and teachers can innovate new

methodologies to achieve the desired learning outcomes.

Total Hours 30

UNIT I (6 Hours)

Mathematical Ability - Work and Time-Collection and presentation of data,

compilation-Percentage-Graphs and Tables, Diagrams-Analytical interpretation of
data-Simplification-Highest Common Factor – Lowest Common Multiple-Compounds
Interest-Simple Interest-Volume and Area-Conversion of information to data-
Proportion and Ratio

UNIT II (6 Hours)

Logical Reasoning: Number Series-Visual Reasoning-Puzzles- Dice-

Alphanumeric Reasoning-Directions and Distance-calendar-Venn
diagram- Analogy -Verbal reasoning- Comprehension of English
passages.

UNIT III: (6 Hours)

LANGUAGE ABILITY: English language basics- Parts of Speech-Matching the

phrases- Synonyms-Antonyms- Prefix and Suffix-Articles-Prepositions-
Homophobes-Tenses-Voices-sentence pattern-Punctuation-Comprehension –
Tamil for TNPSC Exams.

UNIT IV: INDIAN ECONOMY (6 Hours)

Nature of Indian economy – Five-year plan models – an assessment – Planning
Commission and Niti Ayog - Sources of revenue – Reserve Bank of India –
Finance Commission – Resource sharing between Union and State
Governments – Goods and Services Tax - Economic Trends – Employment
Generation, Land Reforms and Agriculture – Application of Science and
Technology in Agriculture – Industrial growth – Rural Welfare oriented
programmes – Social Problems – Population, Education, Health, Employment,
Poverty.

UNIT V: CURRENT AFFAIRS (6 Hours)

Current events of National & International Importance-History of India &

Indian National Movement- Indian & World Geography – Physical, Social,
Economic Geography of India & the World.
REFERENCE BOOKS

1. Quantitative aptitude by R.S.Agarwal

2. Logical Reasoning by R.S.Agarwal
3. Verbal and non-verbal reasoning y=by R.S.Agarwal
4. Genal studies various books to be referred
5. Competition Success Review.

WEBRESOURCES:

1. https://questionpaper.org/reasoning/
2. http://www.simplynotes.in/analytical-logical-reasoning/
3. https://unacademy.com/
4. https://shikshanjagat.net/logical-reasoning-study-material/
5. https://www.clearias.com/
6. https://www.civilserviceindia.com/subject/General-Studies/notes/
 CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5

CO1 1 1 1 1 1 1 1 1 1 1

CO2 1 3 1 3 3 2 1 1 1 3

CO3 1 1 1 1 1 1 1 1 1 2

CO4 1 1 1 1 1 1 1 1 1 1

CO5 1 1 1 1 1 1 1 1 1 2
Average 1 1.4 1 1.4 1.4 1.2 1 1 1 1.8

(Correlation level: 3 – Strong 2-Medium 1-Low)