PERIYAR UNIVERSITY

SALEM – 636011

CHOICE BASED CREDIT SYSTEM

Syllabus for

B.COM.
PROFESSIONAL ACCOUNTING
 Contents

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

v. Semester Index.

vi. 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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 REGULATIONS FOR UNDERGRADUATE DEGREE COURSES
IN SCIENCES, HUMANITIES, SOCIAL SCIENCES AND COMMERCE
CBCS PATTERN
Definitions :

Programme : ―Programme‖ means a course of study leading to the award of a degree

in discipline.

Course : refers to a subject offered under the degree programme.

Part I : Tamil / Other languages: means ―Tamil/other languages‖ offered under Part I of
the programme

Part II : English: means ―English language offered under Part II of the programme.

Part III : Means ―Core courses and Elective courses including laboratory‖.

: Elective Papers - An open choice of topics categorized under Generic and

Discipline Centric

Part IV : Non-Major Electives Means elective subjects offered under Part IV

Skill Enhancement Courses - means the courses offered as skill based

coursesunder Part IV of the programme aimed at imparting Advanced Skill.
Foundation Course: means courses such as To ease the transition of
learning from higher secondary to higher education, providing an
overview of the pedagogy of learning abstract Statistics and simulating
mathematical concepts to real world.
Value Education (III year - V Semester)
Environmental Studies (II year – III & IV Semester)
Internship / Industrial Training - Practical training at the Industry/
Banking Sector / Private/ Public sector organizations / Educational
institutions, enable the students gain professional experience and also
become responsible citizens.
Project with Viva – voce - Application of the concept to real situation is
conceived resulting in tangible outcome
Introduction of Professional Competency Component

Part V :―Extension Activities : means all those activities under NSS/ NCC/
Sports/ YRC programme and other co and extracurricular activities
offered under part V of the programme.

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 A detailed explanation of the above with relevant credits are given
underSchemes of Examination along with Distribution of Marks and
Credits‖.

Duration: Means the stipulated years of study to complete a

programme as prescribed by the University from time to time. Currently
for the undergraduate programme the duration of study is THREE
years. These regulations shall apply to the regular course of study in
approved institutions of the University.

Credits: Means the weightage given to each course of study (subject)

by the experts of the Board of Studies concerned.

Credit System: Means, the course of study under this regulation, where
weightage of credits are spread over to different semesters during the
period of study and the Cumulative Grade Point Average shall be
awarded based on the credits earned by the students. A total of 140
credits are prescribed for the Undergraduate Programme (Three years).

Choice Based Credit System: All Undergraduate Programmes offered

by the University shall be under Choice Based Credit System (CBCS).
This is to enhance the quality and mobility of the students within and
between the Universities in the country and abroad.

1. Eligibility for Admission to the Course

Candidate for admission to the first year of the UG degree programme shall be
required to have passed the higher secondary examination (Academic or
Vocational) conducted by the Govt. of Tamil Nadu in the relevant subjects or
other examinations accepted as equivalent thereto by the Syndicate, subject to
such other conditions as may be prescribed therefor.

2. Duration of the Course

The course shall extend over a period of three years comprising of six semesters
with two semesters in one academic year. There shall not be less than 90 working
days for each semester. Examination shall be conducted at the end of every
semester for the respective subjects.

Each semester have 90 working days consists of 5 teaching hours per working
day. Thus, each semester has 450 teaching hours and the whole programme has
2600 teaching hours.

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 3. Course of Study
The course of study for the UG degree courses of all branches shall consist of
thefollowing:

Part - I: Tamil

Tamil or any one of the following modern/classical languages i.e. Telugu,

Kannada, Malayalam, Hindi, Sanskrit, French, German, Arabic & Urdu.

The subject shall be offered during the first four semesters with one
examination at the end of each semester (4 courses – 12 credits).

Part II: English

The subject shall be offered during the first four semesters with one
examination at the end of each semester (4 courses – 12 credits).

Part III:

Core subject

As prescribed in the scheme of examination. Examination shall be conducted

in the core subjects at the end of every semester. For the programmes with 4
semester languages, 15 core courses with 68 credits are to be offered.

Electives courses

Four elective courses with 12 credits are to be offered one in the first four
semesters . Elective subjects are to be selected from the list of electives
prescribed by the Board of Studies concerned.

Discipline Specific Elective

Four DSE courses with 12 credits are to be offered Two in the Five semester
and Two in the sixth semester. DSE subjects are to be selected from the list of
DSE‘s Prescribed by the Board of Studies Concerned

Part IV

1. Skill Enhancement Course:

All the UG programmes shall offer seven courses of skill Enhancement
subjects in I, II, III, & IV semesters with 13 credits for which examination
shall be conducted at the end of the respective semesters.

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 2. Environmental Studies:
All the UG programmes shall offer a course in Environmental Studies subjects
and it shall be offered in the third and fourth semester. Examination shall be
conducted at the end of fourth semester (one course with 2 credits).

3. Value Education:

All the UG Programmes shall offer a course in ―Value Education‖ and it shall
be offered in the fifth semester. Examination shall be conducted at the end of
the semester.

Part V: Extension Activities (One Credit)

Every student shall participate compulsorily for period of not less than two
years (4 semesters) in any one of the following programmes.

NSSNCC

SportsYRC

Other Extra curricular activities.

The student's performance shall be examined by the staff in-charge of

extension activities along with the Head of the respective department and a
senior member of the Department on the following parameters. The marks
shall be sent to the Controller of Examinations before the commencement of the
final semester examinations.

20% of marks for Regularity of attendance.

60% of marks for Active Participation in classes/ camps/ games/ special

Camps/ programmes in the college/ District/ State/ University activities.

10% of marks for Exemplary awards/ Certificates/ Prizes.

10% of marks for Other Social components such as Blood Donations, Fine Arts,
etc.

The above activities shall be conducted outside the regular working hours of
the college. The mark sheet shall carry the gradation relevant to the marks
awarded to the candidates.

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 - Exemplary - 80 and above

B - Very good - 70-79

C - Good - 60-69

- Fair - 50-59
E - Satisfactory - 40 49

This grading shall be incorporated in the mark sheet to be issued at the end of
the semester. (Handicapped students who are unable to participate in any of
the aboveactivities shall be required to take a test in the theoretical aspects of
any one of theabove fields and be graded and certified accordingly).

4. Requirement to appear for the examinations

A Candidate shall be permitted to appear for the university examinations for any
semester (practical/theory) if he/she secures not less than 75% of attendance in
thenumber of working days during the semester.
A candidate who has secured less than 75% but 65% and above attendance
in any semester has to pay fine of Rs.800/- and a candidate shall be
permitted to appear forthe university examination in that semester itself.

A candidate who has secured less than 65% but 50% and above attendance in
any semester has to pay fine of Rs.800/- and can appear for both semester papers
together atthe end of the later semester.

A candidate who has secured less than 50% of attendance in any semester
shall notbe permitted to appear for the regular examinations and to continue
the study in thesubsequent semester. He/she has to rejoin the semester in
which the attendance is less than 50%.

5. Scheme of examination

As given in the annexure.

6. Restrictions to appear for the examinations

Any candidate having arrear paper(s) shall have the option to appear in any
arrear paper along with the regular semester papers.

Candidates who fail in any of the course of Part I, II, III, IV & V of UG degree
examinations shall complete the course concerned within 5 years from the date
of admission to the said programme, and should they fail to do so, they shall take
the examination in the texts/ revised syllabus prescribed for the immediate next
batch of candidates. If there is no change in the texts/syllabus they shall appear
for the examination in that course with the syllabus in vogue until there is a
change in the texts or syllabus. In the event of removal of that course
consequent to change of regulation and / or curriculum after 5 year period,

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 the candidates shall have to take up an equivalent course in the revised
syllabus as suggested by the Chairman and fulfill the requirements as per the
regulation curriculum for the award of the degree.

7. Medium of Instruction and examinations

The medium of instruction and examinations for the courses of Part I, II & IV
shall be the language concerned. For part III courses other than modern languages,
the medium of instruction shall be either Tamil or English and the medium of
examinations is English/Tamil irrespective of the medium of instructions. For
modern languages, the medium of instruction and examination shall be the
language concerned.

8. Submission of Record Note Books for practical examinations

Candidates appearing for practical examinations should submit bonafide Record
Note Books prescribed for practical examinations, otherwise the candidates shall
not be permitted to appear for the practical examinations.

9. Passing Minimum
A candidate who secures not less than 40% in the University (external)
Examination and 40% marks in the external examination and continuous
internal assessment put together in any course of Part I, II, III & IV shall be
declared to have passed the examination in the subject (theory or Practical).

A candidate who secures not less than 40% of the total marks prescribed for
the subject under part IV degree programme irrespective of whether the
performance is assessed at the end semester examination or by continuous
internal assessment shall be declared to have passed in that subject.

A candidate who passes the examination in all the courses of Part I, II, III, IV &
V shall be declared to have passed, the whole examination.

10. Distribution

Table 1(A): The following are the distribution of marks for external and internal
for University (external) examination and continuous internal assessment and
passing minimum marks for theory papers of UG programmes.

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 Table 1 (A)

EXTERNAL INTERNAL
Passing Overall Passing
TOTAL Passing Minimum for total
Minimum for Minimum for
MARKS Max. external Max. marks (Internal +
marks alone marks external alone External)

100 75 30 25 10 40

Table 1(B): The following are the distribution of marks for continuous internal
assessments in theory papers of UG programmes:

Table 1 (B)

METHODS OF EVALUATION
Continuous Internal Assessment Test
Assignments / Snap Test / Quiz
Internal Evaluation
Seminars 25 Marks

Attendance and Class Participation

External Evaluation End Semester Examination 75 Marks
Total 100 Marks

Table 2(A): The following are the distribution of marks for University (external)
examinations and continuous internal assessments and passing minimum marks for the
practical courses of UG programmes.

Table 2 (A)

EXTERNAL INTERNAL
Overall Passing
TOTAL Minimum for total
Passing Passing
MARKS Max. Max. marks (Internal +
Minimum for Minimum for External)
marks marks
external alone external alone

100 75 30 25 10 40

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 Table 2(B): The following are the distribution of marks for the continuous
internalassessment in UG practical courses:

Table 2(B)

METHODS OF EVALUATION
Continuous Internal Assessment Test
Assignments / Snap Test / Quiz
Internal Evaluation
Seminars 25 Marks

Attendance and Class Participation

External Evaluation End Semester Examination 75 Marks
Total 100 Marks

The following courses shall have end semester examinations and Continuous Internal
Assessment:

Table 3

S.No. Subject Internal External Total

1. Value Education 25 75 100

2. Environmental Studies 25 75 100

3. Non Major Electives 1st semester 25 75 100

4. Non Major Electives 2nd semester 25 75 100

11. Grading

Once the marks of the CIA and end-semester examinations for each of the course
are available, they shall be added. The mark thus obtained shall then be converted
to the relevant letter grade, grade point as per the details given below:

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 Table 4
Conversion of Marks to Grade Points and Letter Grade (Performance in a Course/
Paper)

RANGE OF MARKS GRADE POINTS LETTER GRADE DESCRIPTION

90-100 9.0-10.0 O Outstanding
80-89 8.0-8.9 D+ Excellent
75-79 7.5-7.9 D Distinction
70-74 7.0-7.4 A+ Very Good
60-69 6.0-6.9 A Good
50-59 5.0-5.9 B Average
40-49 4.0-4.9 C Satisfactory
00-39 0.0 U Re-appear
ABSENT 0.0 AAA ABSENT

i = Credits earned for course i in any semester.

Gi = Grade Point obtained for course i in any semester.

n = refers to the semester in which such course were credited.

Grade point average (for a Semester):

Calculation of grade point average semester-wise and part-wise is as follows:

GRADE POINT AVERAGE [GPA] = Ci Gi / Ci

Sum of the multiplication of grade points by the credits of the courses offered under each
part
GPA= –––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
Sum of the credits of the courses under each part in a semester

Calculation of Grade Point Average (CGPA) (for the entire programme):

A candidate who has passed all the examinations under different parts (Part-I to
V) iseligible for the following part-wise computed final grades based on the range of
CGPA:
CUMULATIVE GRADE POINT AVERAGE [CGPA] = Ʃn Ʃi Cni Gni / Ʃn Ʃi Cni

Sum of the multiplication of grade points by the credits of the entire programme under each part
CGPA = ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––
Sum of the credits of the courses of the entire programme under each part

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 Table 5

CGPA GRADE
9.5 10.0 O+
9.0 and above but below 9.5
8.5 and above but below 9.0 D++
8.0 and above but below 8.5 D+
7.5 and above but below 8.0
7.0 and above but below 7.5 A++
6.5 and above but below 7.0 A+
6.0 and above but below 6.5
5.5 and above but below 6.0 B+
5.0 and above but below 5.5 B
4.5 and above but below 5.0 C+
4.0 and above but below 4.5
0.0 and above but below 4.0

12. Improvement of Marks in the subjects already passed

Candidates desirous of improving the marks awarded in a passed subject in their first
attempt shall reappear once within a period of subsequent two semesters. The improved
marks shall be considered for classification but not for ranking. When there is no
improvement, there shall not be any change in the original marks already awarded.

13. Classification of Successful candidates

A candidate who passes all the examinations in Part I to Part V securing following
CGPA and Grades shall be declared as follows for Part I or Part II or Part III:

Table 6

CLASSIFICATION OF
CGAP GRADE FINAL RESULTS
9.5 - 10.0 O+
9.0 and above but below 9.5 First Class Exemplary*
8.5 and above but below 9.0 D++
8.0 and above but below 8.5 D+ First Class with Distinction*
7.5 and above but below 8.0 D

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 7.0 and above but below 7.5 A++
6.5 and above but below 7.0 A+
First Class
6.0 and above but below 6.5
5.5 and above but below 6.0 B+
5.0 and above but below 5.5 B Second Class

4.5 and above but below 5.0 C+

Third Class
4.0 and above but below 4.5 C

a. A candidate who has passed all the Part-III subjects examination in the first appearance
within the prescribed duration of the UG programmes and secured a CGPA of 9 to 10

subjects shall be placed in the category of Class

b. A candidate who has passed all the Part-III subjects examination in the first appearance
within the prescribed duration' of the UG programmes and secured a CGPA of 7.5 to 9

Allied subjects shall be placed in the category of Class

c. A candidate who has passed all the Part-I or Part-II or Part-III subjects examination of
the UG programmes and secured a CGPA of 6 to 7.5 and equivalent
or shall be declared to have passed that parts in Cl .

d. A candidate who has passed all the Part-I or Part-II or Part-III subjects examination of
the UG programmes and secured a CGPA of 5.5 to 6 and equivalent
shall be declared to have passed that parts in .

e. A candidate who has passed all the Part-I or Part-II or Part-III subjects examination of
the UG programmes and secured a CGPA of 4.5 to 5 and equivalent
shall be declared to have passed that parts in .

f. There shall be no classifications of final results, therefore, award of class for Part IV
and Part V, however, those parts shall be awarded with final grades in the end semester
statements of marks and in the consolidated statement of marks.

14. Conferment of the Degree:

No candidate shall be eligible for conferment of the Degree unless he / she
i. Has undergone the prescribed course of study for a period of not less than six
semesters in an institution approved by/affiliated to the University or has been
exempted from in the manner prescribed and has passed the examinations as have been
prescribed thereof.

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 ii. Has completed all the components prescribed under Parts I to Part V in the CBCS
pattern to earn 140 credits.

iii Has successfully completed the prescribed Field Work/ Institutional Training as
evidenced by certificate issued by the Principal of the College.

15. Ranking
A candidate who qualifies for the UG degree course passing all the examinations in the
first attempt, within the minimum period prescribed for the course of study from the
date of admission to the course and secures I class shall be eligible for ranking and such
ranking shall be confined to 10% of the total number of candidates qualified in that
particular branch of study, subject to a maximum of 10 ranks. The improved marks
shall not be taken into consideration for ranking.

16. Additional Degree

The following is the norms prescribed for students admitted from 2010-11 onwards.

Any candidate who wishes to obtain an additional UG degree not involving any
practical shall be permitted to do so and such a candidate shall join a college in the III
year of the course and he/she shall be permitted to appear for part III alone by granting
exemption from appearing Part I, Part II, Part IV and Part V and common allied
subjects (if any), already passed by the candidate. And a candidate desirous to obtain an
additional UG degree involving practical shall be [permitted to do so and such
candidate shall join a college in the II year of the course and he/she be permitted to
appear for Part III alone by granting exemption from appearing for Part I, Part II, Part
IV and Part V and the common allied subjects. If any, already passed. Such candidates
should obtain exemption from the university by paying a fee of Rs.500/-.

The following is for students admitted prior to 2008-09:

Any candidate who wishes to obtain an additional UG degree not involving any
practical shall be permitted to do so and such a candidate shall join a college in the III
year of the course and he/she shall be permitted to appear for part III alone by granting
exemption from appearing Part I, Part II, Part IV and Part V and common allied
subjects (if any), already passed by the candidate. And a candidate desirous to obtain
an additional UG degree involving practical shall be [permitted to do so and such
candidate shall join a college in the II year of the course and he/she be permitted to
appear for Part III alone by granting exemption from appearing for Part I, Part II, Part
IV and Part V and the common allied subjects. If any, already passed. Such candidates
should obtain exemption from the university by paying a fee of Rs.500/-.

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17. Evening College
The above regulations shall be applicable for candidates undergoing the respective
courses in Evening Colleges also.

18. Question Paper Pattern

Table 7

Maximum 75 Marks wherever applicable

Multiple Choice Questions 15*1=15 15 questions 3 each

Section A
from every unit
Short answer questions of 2 questions 1 each
Section B 2*5=10
either / or type (like 1.a or b) from every unit
5 questions 1 each
Essay type question of any from every unit with
Section C 5*10=50
three out of five questions. internal choice of (a)
or (b).

19. Syllabus

The syllabus for various courses shall be clearly demarcated into five viable units in
each paper/subject.

20. Revision of Regulations and Curriculum

The above Regulation and Scheme of Examinations shall be in vogue without any
change for a minimum period of three years from the date of approval of their approval.
The University may revise / amend / change the Regulations and Scheme of
Examinations, if found necessary.

21. Transitory Provision

Candidates who have undergone the Course of Study prior to the Academic Year
2023- 2024 shall be permitted to take the Examinations under those Regulations for a
period of four years i.e. upto and inclusive of the Examination of April 2028 thereafter
they shall be permitted to take the Examination only under the Regulations in force at
that time.

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 B.COM PROFESSIONAL ACCOUNTING

PROGRAMME OBJECTIVE

The Bachelor of Commerce Professional Accounting is a three-year course provides students with a
thorough understanding of business studies. Upon completion the students will be prepared for a
long career in Accounting and other related fields. It prepares the graduates for an exciting career in
the business world and to take ICA and other Competitive Exams.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM PROFESSIONAL ACCOUNTING

Programme Code:

Duration: UG - 3 years

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 non-familiar
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;
analyze 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 the interests of a common
cause and work efficiently as a member of a team
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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, behaviors, 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 Programmes
Sem I Credit H Sem II Credit H Sem III Credit H Sem IV Credit H Sem V Credit H Sem VI Credit H
Part 1. 3 6 Part..1. 3 6 Part..1. 3 6 Part..1. 3 6 5.1 Core 4 5 6.1 Core 4 6
Language – Language – Language – Language – Course – Course –
Tamil Tamil Tamil Tamil \CC IX CC XIII
Part.2 3 6 Part..2 3 6 Part..2 English 3 6 Part..2 3 6 5.2 Core 4 5 6.2 Core 4 6
English English English Course – Course –
CC X CC XIV
1.3 Core 5 5 2..3 Core 5 5 3.3 Core Course 5 5 4.3 Core 5 5 5. 3.Core 4 5 6.3 Core 4 6
Course – CC I Course – CC – CC V Course – CC Course Course –
III VII CC -XI CC XV
Core Industry
Module
1.4 Core 5 5 2.4 Core 5 5 3.4 Core Course 5 5 4.4 Core 5 5 5. 4.Core 4 5 6.4 Elective 3 5
Course – CC Course – CC – CC VI Course – Course –/ -VII Generic/
II IV CC VIII Project Discipline
with viva- Specific
voce
CC -XII
1.5 Elective I 3 4 2.5 Elective II 3 4 3.5 Elective III 3 4 4.5 Elective 3 3 5.5 3 4 6.5 Elective 3 5
Generic/ Generic/ Generic/ IV Generic/ Elective V VIII
Discipline Discipline Discipline Discipline Generic/ Generic/
Specific Specific Specific Specific Discipline Discipline
Specific Specific
1.6 Skill 2 2 2.6 Skill 2 2 3.6 Skill 1 1 4.6 Skill 2 2 5.6 3 4 6.6 1 -
Enhancement Enhancement Enhancement Enhancement Elective Extension
Course Course Course SEC-4, Course VI Activity
SEC-1 SEC-2 (Entrepreneurial SEC-6 Generic/
Skill) Discipline
Specific
1.7 Skill 2 2 2.7 Skill 2 2 3.7 Skill 2 2 4.7 Skill 2 2 5.7 Value 2 2 6.7 2 2
Enhancement Enhancement Enhancement Enhancement Education Professional
-(Foundation Course –SEC- Course SEC-5 Course SEC-7 Competency
Course) 3 Skill
3.8 E.V.S. - 1 4.8 E.V.S 2 1 5.8 2
Summer
Internship
/Industrial
Training
23 30 23 30 22 30 25 30 26 30 21 30
Total – 140 Credits

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 Choice Based Credit System (CBCS), Learning Outcomes Based Curriculum
Framework (LOCF) Guideline Based Credit and Hours Distribution System
for all UG courses including Lab Hours
First Year – Semester-I

Part List of Courses Credit No. of

Hours
Part-1 Language – Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses [in Total] 13 14
Skill Enhancement Course SEC-1 2 2
Part-4 Foundation Course 2 2
23 30

Semester-II

Part List of Courses Credit No. of

Hours
Part-1 Language – Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -SEC-2 2 2
Skill Enhancement Course -SEC-3 (Discipline / Subject Specific) 2 2
23 30
Second Year – Semester-III

Part List of Courses Credit No. of

Hours
Part-1 Language - Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -SEC-4 (Entrepreneurial Based) 1 1
Skill Enhancement Course -SEC-5 (Discipline / Subject Specific) 2 2
E.V.S - 1
22 30

Semester-IV

Part List of Courses Credit No. of

Hours
Part-1 Language - Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 13
Part-4 Skill Enhancement Course -SEC-6 (Discipline / Subject Specific) 2 2
Skill Enhancement Course -SEC-7 (Discipline / Subject Specific) 2 2
E.V.S 2 1
25 30

19
 Third Year
Semester-V
Part List of Courses Credit No. of
Hours
Part-3 Core Courses including Project / Elective Based 22 26
Part-4 Value Education 2 2
Internship / Industrial Visit / Field Visit 2 2
26 30

Semester-VI

Part List of Courses Credit No. of

Hours
Part-3 Core Courses including Project / Elective Based & LAB 18 28
Part-4 Extension Activity 1 -
Professional Competency Skill 2 2
21 30

Consolidated Semester wise and Component wise Credit distribution

Parts Sem I Sem II Sem III Sem IV Sem V Sem VI Total

Credits
Part I 3 3 3 3 - - 12
Part II 3 3 3 3 - - 12
Part III 13 13 13 13 22 18 92
Part IV 4 4 3 6 4 1 22
Part V - - - - - 2 2
Total 23 23 22 25 26 21 140

*Part I. II, and Part III components will be separately taken into account for CGPA
calculation and classification for the under graduate programme and the other components.
IV, V have to be completed during the duration of the programme as per the norms, to be
eligible for obtaining the UG degree.

20
 METHODS OF EVALUATION
Internal Continuous Internal Assessment Test
Evaluat Assignments / Snap Test / Quiz
Seminars 25 Marks
ion
Attendance and Class Participation
Externa End Semester Examination 75 Marks
l
Evaluat
ion
Total 100 Marks
METHODS OF ASSESSMENT

Rememb  Thelowestlevelofquestionsrequirestudentstorecallinformationfromtheco
ering ursecontent
(K1)  Knowledgequestionsusuallyrequirestudentstoidentifyinformationinthete
xtbook.
Understa  Understandingoffactsandideasbycomprehendingorganizing,comparin
nding g,translating,interpolatingandinterpretingintheirownwords.
(K2)  Thequestionsgobeyondsimplerecallandrequirestudentstocombinedata
together
Applicat  Studentshavetosolveproblemsbyusing/applyingaconceptlearnedinthe
ion (K3) classroom.
 Studentsmust usetheir knowledgetodetermineaexactresponse.
Analyze  Analyzingthequestionisonethatasksthestudentstobreakdownsomethin
(K4) gintoitscomponentparts.
 Analyzingrequiresstudentstoidentifyreasonscausesormotivesandreac
hconclusionsorgeneralizations.
Evaluate  Evaluationrequiresanindividualtomakejudgmentonsomething.
(K5)  Questionstobeaskedtojudgethevalueofanidea,acharacter,aworkofart,or
asolutiontoaproblem.
 Studentsareengagedindecision-makingandproblem–solving.
 Evaluationquestionsdonothavesinglerightanswers.
Create  Thequestionsofthiscategorychallengestudentstogetengagedincreative
(K6) andoriginalthinking.
 Developingoriginalideasandproblemsolvingskills

21
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.

22
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  Skilled human resource
centric / 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

23
 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 Knowledge, Problem Solving, Analytical ability, Professional

the Courses Competency, Professional Communication and Transferrable Skill

24
 B.COM PROFESSIONAL ACCOUNTING

Course
Part Title of the Course Credits Hours
Code
FIRST YEAR

FIRST SEMESTER

Part I Language – Tamil 3 6

Part II English 3 6

Part III Core Paper I –Financial Accounting I 5 5

Part III Core Paper II - Principles of Management 5 5

Elective I - Business Economics

Part III Elective I - Indian Economic Development

3 4
Elective I - Business Environment
Skill Enhancement Course SEC – 1 – NME
2 2
(Business Organisation)
Part IV
Foundation Course FC (Elements of Industry 4.0) 2 2

TOTAL 23 30

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 – International Economics

Part III Elective II - Insurance and Risk Management 3 4

Elective II – Computer Application in Business

Skill Enhance Course SEC – 2 – NME
2 2
(Advertising)
Part IV
Skill Enhancement Course – SEC 3 (Industrial
2 2
Law)

TOTAL 23 30

25
 Course
Part Title of the Course Credits Hours
Code
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

Core Paper VI -Company Law 5 5

Elective III –Business Mathematics and Statistics 3 4

Part III
Elective III – Working Capital Management

Elective III – Spreadsheet for Business

Skill Enhance Course SEC – 4 (Tally Practical) 1 1

Part IV
Skill Enhancement Course – SEC 5 (Capital
2 2
Markets)
Environmental Studies - 1

TOTAL 22 30

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 5

Elective IV – Operation Research

Part III Elective IV– Operations Management

3
3
Elective IV- R Programming
Skill Enhance Course SEC – 6 (Service
2 2
Marketing)
Part IV Skill Enhancement Course – SEC 7 (Commerce
2 2
Practical)
Environmental Studies (EVS) 2 1

TOTAL 25 30

26
 Course
Part Title of the Course Credits Hours
Code
Second year Vacation Internship -45 hours

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

Core Paper XI –Income Tax Law and
Part III 4 5
Practice I
Core Paper XII – Project Viva voce / Auditing
Part III 4 5
and Corporate Governance
Discipline Specific Elective 1/2 - Strategic
3 4
Management / 2/2 - Python Programming
Part III
Discipline Specific Elective 3/4 Financial
3 4
Management/ 4/4-Indirect Taxation
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

Core Paper XV-Income Tax Law and
Part III 4 6
Practice II
Discipline Specific Elective 5/6 - Investment
Analysis and Portfolio Management / 6/6-
3 5
International Financial Management
Part III
Discipline Specific Elective 7/8- Financial
Reporting Analysis / 8/8-Indian Accounting
3 5
Standards
Professional Competency Skill Enhancement
Part IV Course - General awareness for Competitive 2 2
Examinations
Part V Extension Activity 1 -

TOTAL 21 30

GRAND TOTAL 140 180

27
 FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL ACCOUNTING I

Subject Inst. Marks

L T P S Credits
Code 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
I 15
Accounts– Subsidiary Books –– 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
II 15
Expenditure 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.

28
 Royalty and Insurance Claims
Meaning – Minimum Rent – Short Working – Recoupment of
Short Working – Lessor and Lessee – Sublease – Accounting
V 15
Treatment.
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
CO1
statements
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
CO5
companies in case of loss of stock.
Textbooks
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
ShuklaGrewal and Gupta, ―Advanced Accounts‖, volume 1, S.Chand and Sons,
3.
New Delhi.
Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
4.
Delhi.
5. R.L. Gupta and V.K. Gupta, ―Financial Accounting‖, Sultan Chand, New Delhi.
Reference Books
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
1.
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New
3.
Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text
5.
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

29
 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

30
 FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Inst. Marks
Subject 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 Art –Evolution of Management Thoughts – F. W. Taylor,
I 15
Henry Fayol,
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 -
II 15
Tools 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 15
Organization Chart – Organization Structure: Meaning and Types -
Departmentalization– Authority and Responsibility – Centralization
and Decentralization – Span of Management.
Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment –
Sources of Recruitment – Modern Recruitment Methods - Selection
IV Procedure – Test- Interview– Training: Need - Types– Promotion – 15
Management Games – Performance Appraisal - Meaning and
Methods – 360 degree Performance Appraisal – Work from Home -
Managing Work from Home [WFH].

31
 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
V Leaders – Challenges faced by women in 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
CO1 Demonstrate the importance of principles of management.
CO2 Paraphrase the importance of planning and decision making in an organization.
Comprehend the concept of various authorizes and responsibilities of an
CO3
organization.
CO4 Enumerate the various methods of Performance appraisal
Demonstrate the notion of directing, co-coordination and control in the
CO5
management.
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd,
1
New Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications, New
2
Delhi.
3 P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
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
5
Publications, New Delhi.
Reference Books
1 K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited, Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan
2
Chand and 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
5
Management. 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/management-
3
notes/coordination/coordination/21392

32
 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 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

33
 FIRST YEAR – SEMESTER – I
ELECTIVE I – BUSINESS ECONOMICS

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective I 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
LO5 To enable the students to understand the objectives and importance of pricing policy
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 12
frontiers – Opportunity Cost – Accounting Profit and Economic Profit –
Incremental and Marginal Concepts – Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- 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 – Indifference Curve:
Meaning, Definition, Assumptions, Significance and Properties –
III 12
Consumer‘s Equilibrium. Price, Income and Substitution Effects. Types of
Goods: Normal, Inferior and Geffen 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 12
Returns to Scale - Difference between Laws of variable proportion and
returns to scale – Economies of Scale – Internal and External Economies –
Internal and External Diseconomies - Producer‘s equilibrium

34
 Product Pricing
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
V 12
Monopoly, kinds of Monopoly, Price Discrimination, Determination of Price
in Monopoly –Monopolistic Competition – Price Discrimination,
Equilibrium of Firm in Monopolistic Competition–Oligopoly – Meaning –
features, ―Kinked Demand‖ Curve
TOTAL 60
CO 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
1 H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New Delhi.
2 C.M.Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nicole, 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,
2
New Delhi.
3 Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson Australia
4 Ram singh and Vinaykumar, Business Economics, Thakur publication Pvt.Ltd, Chennai.
Saluram and PriyankaJindal, Business Economics, CA Foundation Study material,
5
Chennai.
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-pricing-objectives-basis-
3
and-factors/74160

35
 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 2 2 2 2 2 1 2 2
CO2 3 2 3 3 2 2 2 2 2 2 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 2 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 13 14 11 10 10 10 10 10 10
AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3-Strong, 2-Medium , 1- Low

36
 FIRST YEAR – SEMESTER – I
ELECTIVE 1 - INDIAN ECONOMIC DEVELOPMENT
Category

Marks
Inst.
L T P S Credits
Hours
CIA External Total

Elect
4 3 4 25 75 100
ive I
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
Concepts of Economic Growth and Development. Measurement of
I Economic Development: Per Capita Income, Basic Needs, Physical 12
Quality of Life Index, Human Development Index and Gender
Empowerment Measure.
Economic Development
Factors Effecting Economic Development - Characteristics of
Developing Countries- Population and Economic Development-
II 12
Theories of Demographic Transition. Human Resource
Development and Economic Development

National Income
Meaning, Importance, National Product-Concept, types of
III measurement, Comparison of National Income at Constant and 12
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-
IV 12
Classification and Cannons of Public Expenditure, Public Debt-
Need, Sources and Importance, Budget-Importance, Types of
Deficit -Revenue, Budgetary, Primary and Fiscal, Deficit
Financing.
Money Supply
Theories of Money and Its Supply, Types of Money-Broad,
V Narrow and High Power, Concepts of M1,M2 and M3. Inflation 12
and Deflation -Types, Causes and Impact, - Price Index- CPI and
WPI, Role of Fiscal Policy in Controlling Money supply.

37
 TOTAL 60

CO 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, Mc.Graw Hill, Noida.
4 NitinSinghania, Indian Economy, Mc.Graw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
GhatakSubrata : Introduction to Development Economics, Routledge Publications, New
1
Delhi.
2 Sukumoychakravarthy : Development Planning- Indian Experience, OUP, New Delhi.
3 Ramesh Singh, Indian Economy, Mc.Graw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
Todaro, MichealP : Economic Development in the third world, Orient Longman,
5
Hyderabad
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

38
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

AVERAGE 3 2 2.8 3 2 2 2 2 2 2.2 2

3-Strong, 2-Medium , 1- Low

39
 FIRST YEAR – SEMESTER – I
ELECTIVE I –BUSINESS ENVIRONMENT

Inst. Marks
Subject L T P S Credits
Hours
Code 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
An Introduction
The Concept of Business Environment - Its Nature and Significance
I –Elements of Environment- Brief Overview of Political – Cultural 12
– Legal – Economic and Social Environments and their Impact on
Business and Strategic Decisions.
Political Environment
II Political Environment – Government and Business Relationship in 12
India – 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 12
Religious 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 –
IV 12
Macro 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 12
Technology- 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.

40
 Textbooks
1 C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi
Francis Cherunilam, Business Environment, Himalaya Publishing House,
2
Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials Of Business Environment, Himalaya Publishing
4.
House, Mumbai
Rosy Joshi, SangamKapoor&PriyaMahajan, 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. NamithaGopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T 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
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

AVERAGE 3 2 2.8 3 3 2 2.6 3 2.2 3 3

3 – Strong, 2- Medium, 1- Low

41
 FIRST YEAR – SEMESTER – I

SEC 1 – Non Major Elective - BUSINESS ORGANIZATION

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
1 1 2 25 75 100
Learning Objectives
Understand business, profession, organization, social responsibilities, and business
LO1
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 importance of
I business Organization - Social Responsibilities of Business - Business 10
Ethics.
Forms of Business organization - sole trader - partnership - joint Hindu
II family - joint stock companies - co-operative societies - public utilities 15
and public enterprises - Public Sector vs. Private Sector
Location of industry - factors influencing location - size of
industry - optimum firm - advantages of large - scale operation -
III 15
limitation of small scale operation - industrial estates - district
industries centres.
Stock Exchange - Function - Types - Working - Regulation of Stock
IV Exchanges in India - Business Combination - Causes - Types - Effects of 10
Combination in India
Trade association - Chamber of commerce - Functions - Objectives - 10
V Working in India

TOTAL 60
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 advantages
CO2
and disadvantages
Analyze industry location factors, evaluate advantages of large-scale operations,
CO3
assess industrial estates and district industries centers.
Explain stock exchange functions and regulation, analyze business combinations'
CO4
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

42
 Textbooks
Business organisation and management , Publisher : P. Allan (January 1, 1978)

Reference Books
1 Y.K.Bhushan, Business organization, Sultan Chand, New Delhi.

2 Prakash&Jagedesh, Business organization & Management.

3 Reddy &Gulshar, Principles of Business Organization & Management

4. Vasudevan&Radhasivam, Business Organization.

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-
3
com/BusinessOrganization/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

43
 FIRST YEAR – SEMESTER – I

FOUNDATION COURSE - ELEMENTS OF INDUSTRY 4.0

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
1 1 2 25 75 100
Learning Objectives
LO1 Learn the essentials of Industry 4.0

LO2 Understand the need and applications of Artificial Intelligence

LO3 Set a base for big data and Internet of Things

LO4 Familiarize the applications and tools of Industry4.0

LO5 Train on the skills required by industries

Prerequisites: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours
Introduction To Industry4.0
I Industry: Meaning- types. Industrial Revolution: Industrial 10
Revolution 1.0 to 4.0- Technologies of Industry 4.0
Artificial Intelligence
II Artificial Intelligence: History of AI - Foundations of AI -The AI 10
environment - Challenges of AI
Big Data
III Big Data : Meaning - Essentials of Big Data in Industry 4.0 - Big Data 15
Components - Big Data Characteristics - Big Data Applications
Iot
Internet of Things (IoT) : Introduction to IoT – Applications of IoT
IV 15
: Manufacturing – Healthcare – Education – Aerospace and
Defense – Agriculture – Transportation and Logistics.
Impact of industry 4.0
10
V Impact of Industry 4.0 on Society, Business, Government and
People. Framework for aligning Education with Industry 4.0
60
Course Outcomes
CO1 Define and explain the technologies of industry 4.0

CO2 Analyze and apply AI in the relevant sector

CO3 Summarize the characteristics of big data

CO4 Apply the tools of Industry 4.0

CO5 Adapt to the changing needs of the industry

44
 Textbooks
1.Seema Acharya J, Subhashini Chellappan, (2019) ―Big Data and Analytics‖,
2nd Edition, Wiley Publication, New Delhi.
2.Russel S, Norvig P (2010), ―Artificial Intelligence: A Modern approach‖, 3rd
1 Edition, Prentice Hall, New York.
3. Pethuru Raj and Anupama C. Raman, (2017), "The Internet of Things:
Enabling Technologies, Platforms, and Use Cases", Auerbach Publications

Reference Books
Judith Hurwitz, Alan Nugent, Fern Halper, Marcia Kaufman, ―Big Data for
1 Dummies‖, John Wiley & Sons, Inc.

Nilsson (2000), Artificial Intelligence: A new synthesis, Nils J Harcourt Asia

2 PTE Ltd.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://sist.sathyabama.ac.in/sist_coursematerial/uploads/SEEA1403.pdf
1
https://library.oapen.org/bitstream/handle/20.500.12657/43836/extern
2 al_content.pdf? sequence=1

https://www.vssut.ac.in/lecture_notes/lecture1428643004.pdf
3

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

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

3 – Strong, 2- Medium, 1- Low

45
 FIRST YEAR – SEMESTER - II
CORE – III: FINANCIAL ACCOUNTING-II
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
LO3 To gain an understanding about partnership accounts relating to Admission and retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
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 and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors system -Stock
and Debtors system – Distinction between Wholesale Profit and Retail Profit –
II Independent Branches (Foreign Branches excluded) - Departmental Accounts: 15
Basis of Allocation of Expenses – Inter- Departmental Transfer at Cost or
Selling Price.
Partnership Accounts - I
III Partnership Accounts: –Admission of a Partner – Treatment of Goodwill - 15
Calculation of Hidden 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 – Treatment of Goodwill –
IV 15
Preparation of Balance Sheet - One or more Partners insolvent – All Partners
insolvent – Application of Garner Vs Murray Theory – Accounting Treatment -
Piecemeal Distribution – Surplus Capital Method – Maximum Loss Method.
Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of Accounting
V Standards - Development of Accounting Standards in India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation Plan in India-
Ind AS- An Introduction - Difference between Ind AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Accounts
CO3 To understand the accounting treatment for admission and retirement in partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.

46
 CO5 To elaborate the role of IFRS

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.
4 S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New Delhi.

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.

3 Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications, Mumbai.

4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.

5 Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New Delhi.

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 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
AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2

3 – Strong, 2- Medium, 1- Low

47
 FIRST YEAR – SEMESTER – II
CORE – IV: BUSINESS LAW
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile law and the essentials of valid
LO1
contract
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
I Valid Contract, Classification of Contract, Offer and Acceptance – 15
Consideration – Capacity to Contract – Free Consent - Legality of
Object – Contingent Contracts – Void Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of Joint
II liabilities & Rights, Time and Place of Performance, Reciprocal 15
Promises, Assignment of Contracts - Remedies for Breach of
contract - Termination and Discharge of Contract - Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety‘s 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 15
Bailee – Law 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

V 15
of Sale - Conditions and Warranties - Transfer of Property –
Contracts involving Sea Routes - Sale by Non-owners - Rights
and duties of 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

48
 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&VivekKuchhal, 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 PreethiAgarwal, 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 NiraliPrakashan 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
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
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
AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2
3 – Strong, 2- Medium, 1- Low

49
 FIRST YEAR – SEMESTER – II
Category ELECTIVE II - INTERNATIONAL ECONOMICS

Marks
Inst.
L T P S Credits
Hours
CIA External Total

Elective II 4 3 4 25 75 100

Learning Objectives
LO1 To introduce the students to the concept of international trade and its theories.
To provide a comprehensive understanding of balance of trade and payments and its
LO2
economic effects.
LO3 To impart knowledge on the foreign exchange rates and its theories.
To facilitate students to be aware of the international monetary systems and the structure of
LO4
IMF.
LO5 To introduce the students to the international financial institutions.
Contents No. of
UNIT
Hours
Internal and International Trade – Distinction - 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
I 12
Opportunity Cost theory – Heckscher–Ohlin‘s Modern theory – International
trade and factor price – Leontiff Paradox - International trade and economic
growth.
Balance of Payments – Components of Balance of Payments: Current account,
Capital account & Official settlement accounts - Disequilibrium in BOP -
II Methods of correcting Disequilibrium - Balance of Payments Theory: 12
Adjustment theory, Marshall Lerner mechanism - Balance of Trade – Terms of
Trade.
Foreign Exchange Rate: Theories - Mint Parity Theory, Purchasing Power
III Parity Theory - Foreign Exchange Rate Policy: Fixed Exchange rate system, 12
Floating Exchange rate System.
International Monetary System: Bretton Woods Conference – IMF - Objectives,
IV Organizational structure – Membership – Quotas – Borrowing and Lending 12
programme of IMF – SDRs – India and IMF
International Financial Institutions: IBRD, IFC, International Development
Association (IDA) - Multilateral Investment Guarantee Agency (MIGA)
V International Centre for Settlement of Investment Disputes - Regional 12
Development Financial Institution: ADB – IBRD Group and India.
Total 60

50
 CO Course Outcomes
CO1 Define the concept of international trade and its theories.
CO2 Evaluate the system of balance of trade and payments and its economic effects.
CO3 Analyse the foreign exchange rates and its theories.
CO4 Familiar with the international monetary systems and the structure of IMF.
CO5 Practical knowledge on the workings of international financial institutions.
Textbooks
AnupamaTandon, International Economics, Kalyani Publishers, New
1.
Delhi
2. D N Dwivedi, International Economics Theroy and Policy, Vikas Publishing, Noida
3. Dr. S. Sankaran, International Economics, Margham Publications, Chennai
4. D M Mithani, International Economics, Himalaya Publsihing House, Mumbai
5.
Reference Books
1. Charles Kindleberger‘s, International Economics, Richard D Irwin, Inc., US
2. Paul R. Krugman, International Economics, Pearson, New Delhi
3. Dr. S. Sankaran, Principles of Economics, Margham Publications, Chennai
4. H,C.Bhatia, International Economics, Vikas Publishing House, Noida
Web Resources
1. www.ocw.mit.edu
2. www.economicsnetwork.ac.in
3. www.ibsstudy.wixsite.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 2 2 2 3 2 3 3 2 2
CO2 3 2 2 2 2 3 2 3 3 2 2
CO3 3 2 2 2 2 3 2 3 3 2 2
CO4 3 2 2 2 2 3 2 3 3 2 2
CO5 3 2 2 2 2 3 2 3 3 2 2
TOTAL 15 10 10 10 10 15 10 15 15 10 10
AVERAGE 3 2 2 2 2 3 2 3 3 2 2

3-Strong, 2-Medium , 1- Low

51
 FIRST YEAR – SEMESTER – II
ELECTIVE II –INSURANCE AND RISK MANAGEMENT
Subject Inst. Marks
L T P S Credits
Code 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
III Insurance – Types - Fire Insurance – Marine Insurance – Motor 12
Insurance – Personal Accident Insurance – Liability Insurance –
Miscellaneous Insurance – Claims Settlement.
Risk Management
Risk Management – Objectives – Process – Identification and
IV Evaluation of Potential Losses – Risk Reduction - Risk Transfer – Risk 12
Financing - Level of 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

52
 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,
1
Kalyani 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,
3
New 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),
1
Johnwiley& 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.
4 NaliniPravaTripathy, PrabirPaal, Insurance Theory & Practice, Prentice Hall of India.
5 AnandGanguly – 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

53
 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 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

AVERAGE 3 2 3 2 2 2 2 2 2 2 2
3 – Strong, 2- Medium, 1- Low

54
 FIRST YEAR – SEMESTER – II
ELECTIVE II - COMPUTER APPLICATION IN BUSINESS
Marks
Category

Inst.
L T P S Credits Exter
Hours CIA Total
nal

Elective II 2 2 3 4 25 75 100

Learning Objectives
To apply various terminologies used in the operation of computer systems in a business
LO1
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 business
LO5
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, Find and
I 12
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 Pictures and
II 12
Video - Mail Merge Including Linking with Database - Printing Documents,
Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing, Inserting, Tables,
III 12
Images, texts, Symbols. Media – Design – Transition – Animation -
Slideshow. Creating Business Presentations.
Spreadsheet and its Business Applications
Spreadsheet: Concepts, Managing Worksheets - Formatting, Entering Data,
Editing, and Printing a Worksheet - Handling Operators in Formula, Project
IV 12
Involving Multiple Spreadsheets, 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
V Analysis, Payroll Statements, Capital Budgeting, Depreciation Accounting, 12
Graphical Representation of Data, Frequency Distribution and its Statistical
Parameters, Correlation and Regression.
TOTAL 60

55
THEORY 20% & PROBLEMS 80%
CO 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.SandeepSrivastava, Er. MeeraGoyal, Computer Applications In Business - SBPD
2
Publications, UP.
MansiBansal, Sushil Kumar Sharma, Computer Application In Business , Mumbai,
3 Maharashtra.

4 Peter Norton, ―Introduction to Computers‖ –Tata McGraw-Hill, Noida.

RenuGupta : Computer Applications in Business, Shree Mahavir Book Depot
5
(Publishers) New Delhi.
Reference Books
1 Gupta, Swati, Office Automation System, Lap Lambert Academic Publication. USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, ―Microsoft 2003‖, Tata
2
McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation, Charulatha
3
Publications, Tamilnadu.

4 John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford publications,
5
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

56
 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 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

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

3-Strong, 2-Medium , 1- Low

57
 FIRST YEAR – SEMESTER – II
SEC 2 – Non Major Elective – ADVERTISING

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
1 1 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 copywriting 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: Advertising meaning-definition-objectives-scope-
I benefits-Elements-Media in Advertising 10
ADVERTISING AGENCY: Advertising agency Features-Types of
II advertising agencies –Agency selection criteria-Maintaining Agency client 10
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. 15
Economic aspect: Effect of advertising on consumer demand,
monopoly and competition, price.
BRAND BUILDING: The communication process-AIDA Model, role of
IV advertising in developing brand image and brand equity, and managing 10
brand crises.
FUNDAMENTALS OF CREATIVITY IN ADVERTISING: Essentials of
15
V copywriting, copy- elements –types-layout-principles-execution styles-Pre
testing and post testing of advertisements-methods and objectives..
TOTAL 60
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.

58
 Textbooks
1 Advertising Principles and Practice by Ruchi Gupta-S.Chand Publishing

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 SubrotoSengupta-Tata

4.
McGraw 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

59
 FIRST YEAR – SEMESTER – II
SEC – 3– INDUSTRIAL LAW

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
1 1 2 25 75 100
Learning Objectives
LO1 To Understand and apply the concept of Factories act
To capable students to comprehend the legal framework governing Industrial
LO2
Law to settle industrial disputes
To expose students to the principles relating to health and safety laws in the
LO3
workplace
LO4 To explain the relevant laws governing ESI Act 1948 and EPF Act 1952

LO5 Toknow the development and the judicial setup of Payment of Bonus Act.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Factories act 1948. Definitions – Health – Safety – Welfare – Working
I Hours of Adults – Employment of Women – Employment of Young 3
Persons – Leave with Wages.
Industrial Disputes Act, 1947: Definition, Authorities, Awards,
II Settlements, Strikes Lockouts, Lay Offs, Retrenchment and Closure
3
The Workmen‘s Compensation Act – Nature and Scope – Definitions –
Workmen‘s Compensations – Employ‘s Liability – Meaning of Accident
III 3
Compensation Permanent – Partial and Temporary – Disablement –
Compensation of Half Month Payment (Table Not Necessary).
Employees State Insurance Act 1948 Objects-definitions-ESI
Corporation, functions- contribution and recovery benefits. Employees
IV Provident Fund and Miscellaneous Provision Act, 1952 Objects-
3
definition- provident fund schemes- contribution and recovery.
UNIT V
3
V The Payment of Bonus Act 1965 – Object – Application – Definitions –
Methods of Computing Gross Profits – Payment of Bonus – Importance.

TOTAL 15
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.
Critically evaluate the Case studies relating to Bonus Act..
CO5

60
 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
Dr.M.R.Sreenivasan & C.D.Balaji - Industrial Laws & Public Relations, Margham
1
Publications, Chennai.
2 B.Nandha Kumar, Industrial Laws, Vijay Nichole Prints, Chennai.

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

"Industrial Relations and Labour Laws" - Piyali Ghosh and Shefali Nandan-
4.
McGraw Hill India
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.icsi.edu/media/webmodules/publications/7.%20Industrial,%20Lab
1
our%20and%20General%20Laws.pdf
https://www.mlsu.ac.in/econtents/1185_Industrial%20Relations%20and%20Lab
2
our%20Laws.pdf
https://sbs.ac.in/wp-content/uploads/2021/02/BBA-5th-IRLL-Complete-Notes-
3
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

61
 SECOND YEAR – SEMESTER - III
CORE – V: CORPORATE ACCOUNTING I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand about the pro-rata allotment and Underwriting of Shares
To know the provisions of companies Act regarding Issue and Redemption of
LO2
Preference shares and debentures
To learn the form and contents of financial statements as per Schedule III of Companies
LO3
Act 2013
LO4 To examine the various methods of valuation of Goodwill and shares
LO5 To identify the Significance of International financial reporting standard (IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Unit Contents No. of
Hours
Issue of Shares
Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro-rata 15
I
Allotment Issue of Rights and Bonus Shares - Underwriting of Shares
and Debentures – Underwriting Commission - Types of Underwriting.
Issue & Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act– Capital
Redemption Reserve – Minimum Fresh Issue – Redemption at Par,
II Premium and Discount. 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.
Final Accounts
Introduction – Final Accounts – Form and Contents of Financial
III Statements as Per Schedule III of Companies Act 2013 – Part I Form of 15
Balance Sheet – Part II Form of Statement of Profit and Loss –
Ascertaining Profit for Managerial Remuneration
Valuation of Goodwill & Shares
Valuation of Goodwill – Meaning – Need for Valuation of Goodwill –
Methods of Valuing Goodwill – Average Profit – Super Profit – Annuity
IV 15
and Capitalisation Method.
Valuation of Shares – Need for Valuation of Shares – Methods of
Valuation of Shares – Net Assets Method – Yield and Fair Value Methods.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its
V 15
Applicability in India - Indian Accounting Standards – Meaning –
Objectives – Significance – Procedures for Formulation of Standards –

62
 Ind AS – 1 Presentation of Financial Statement, Ind AS – 2 Valuation of
Inventories, Ind AS – 7 Cash Flow Statement, Ind AS – 8 Accounting
Policies, Changes in Accounting Estimate and Errors, Ind AS – 16 –
Property, Plant & Equipment, Ind AS 38 – Intangible Assets Ind AS –
103, Business Combinations Ind AS 110, Consolidated Financial
Statement. (Theory Only)
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
Prepare and account for various entries to be passed in case of issue, forfeiture and
CO1
reissue of shares and compute the liability of underwrites
Asses the accounting treatment of issue and redemption of preference shares and
CO2
debentures
CO3 Construct Financial Statements applying relevant accounting treatments
Compute the value of goodwill and shares under different methods and assess its
CO4
applicability
CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS
Textbooks
S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New
1
Delhi.
2 R.L. Gupta and M. Radhaswamy, 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.
D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann, New
2
Delhi
Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya
3
Pradesh
Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,
4
Mumbai.
5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used

63
 Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwillandshares.
2
pdf
3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.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

64
 SECOND YEAR – SEMESTER - III
CORE – VI: COMPANY LAW
Subject Inst. Marks
L T P S Credits
Code 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 law 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.
Formation of Company
Formation of a Company – Promoter –Incorporation Documents
e-filing – Memorandum of Association – Contents – Alteration –
II Legal Effects – Articles of Association - Certificate of 15
Incorporation – Prospectus – Contents - Kinds – Liabilities –
Share Capital – Kinds – Issue – Alteration – Dividend –
Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll –
III Quorum – Proxy - Resolution – Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and
Removal of an Auditor -
Management & Administration
Management & Administration – Directors – Legal Position –
Board of Directors – Appointment/ Removal – Disqualification
– Director Identification Number – Directorships – Powers –
Duties – Board Committees – Related Party Transactions –
IV 15
Contract by One Person Company – Insider Trading- Managing
Director – Manager – Secretarial Audit – Administrative
Aspects and Winding Up – National Company Law Tribunal
(NCLT) – National Company Law Appellate Tribunal (NCLAT)
– Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary
V 15
Winding Up – Consequences of Winding Up Order – Powers of
Tribunal – Petition for Winding Up – Company Liquidator.
TOTAL 75

65
 Course Outcomes
CO1 Understand the classification of companies under the act
Examine the contents of the Memorandum of Association & Articles of
CO2
Association
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal
CO4
(NCLAT)
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 NiraliPrakashan 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/companies-
1
act/companies-act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/

3 https://www.investopedia.com/terms/w/windingup.asp

66
 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 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

AVERAGE 3 2 3 2 3 3 2 3 3 2 2
3 – Strong, 2- Medium, 1- Low

67
 SECOND YEAR – SEMESTER – III
ELECTIVE III - BUSINESS MATHEMATICS & STATISTICS
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and proportions
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
Ratio
I 12
Ratio, Proportion and Variations, Indices and Logarithms.
Interest and Annuity
Banker‘s Discount – Simple and Compound Interest -
II 12
Arithmetic, Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and
III Median – Quartiles – Deciles - Percentiles. Measures of Variation 12
– Range - Quartile Deviation and Mean Deviation - Variance and
Standard Deviation & Co-efficient.
Correlation and Regression
Correlation - Karl Pearson‘s Coefficient of Correlation –
IV 12
Spearman‘s Rank Correlation – Regression Lines and
Coefficients.
Time Series Analysis and Index Numbers
Time Series Analysis : Secular Trend – Seasonal Variation –
V Cyclical variations - Index Numbers – Aggregative and Relative 12
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.
TOTAL 60
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and 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

68
 Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing
1
house, Chennai
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill
2
education, Noida
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics,
3
NiraliPrakashan Publishing, Pune
Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal,
4
Agra
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,
3
Andover
Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New
4
Delhi
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher,
5
New Delhi
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

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

69
 SECOND YEAR – SEMESTER – III
ELECTIVE III - WORKING CAPITAL MANAGEMENT

Marks
Subject Inst.
L T P S Credits
Code Hours
CIA External Total

4 3 4 25 75 100

Learning Objectives
LO 1 To explain working capital and interpret the cash conversion cycle
LO 2 To know whether the company maintain a large size of inventory for efficient and smooth
production and sales operations.
LO 3 To prepare a cash budget and comment on it
LO 4 To assess the components of credit policy and its evaluation
LO 5 To explain the inventory management techniques and calculate the Economic Ordering
Quantity
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction
Working Capital Meaning – Types of Working Capital - Importance of
working capital management - Components of Working Capital - Factors
I 12
Influencing Working Capital Requirements - Estimating Working capital
management- Working Capital. Life Cycle - Role of Finance Manager in
Working Capital.
Financing Current Assets
Different Approaches to Financing Current Assets- Conservative,
II 12
Aggressive and Matching approach - Sources of Finance Committees on
Working Capital Finance – Working Capital Financing Approach.
Cash Management 12
Importance - Factors Influencing Cash Balance – Motives of Holding Cash
III - Determining Optimum Cash Balance – Cash Budgeting - Controlling and
Monitoring Collection and Disbursements.- Cash Management Models –
Baumol Model and Miller-Orr Model.
Receivables Management 12
Overview of Receivables Management – Significance – Elements of Credit
IV
Policy Variables - Credit Standards - Credit period - Cash discount and
Collection efforts - Credit Evaluation - Control of Receivables.
Inventory Management 12
Components of Inventory - Benefits of Holding Inventory - Importance of
Inventory Management -Techniques for Managing Inventory - Economic
V
Order Quantity (EOQ) - Stock levels - Analysis of Investment in Inventory
- Selective Inventory Control - ABC, VED and FSN Analysis.

TOTAL 60
THEORY 20% & PROBLEMS 80%

70
 CO Course Outcomes
CO1 Construct the factors influencing working capital requirements and estimate it
CO2 Classify the approaches to financing Currents Assets
CO3 Determine the importance of cash management and cash budgeting
CO4 Formulate the receivables management and credit policy evaluation
Discuss about the Techniques of inventory management, EOQ, ABC, VED, and FSN
CO5
Analysis
Textbooks
1 V.K.Bhalla, Working Capital Management, S Chand, New Delhi
2 Dr.Periyaswamy, Working Capital Management, Himalaya Publishing House, Mumbai
3 Dr.R.P.Rustagi, Working Capital Management, Taxmann‘s, New Delhi
4 Dr. A Murthy, Working Capital Management, Margham Publications, Chennai
Reference Books
James S Sagner, Working Capital Management, Application and Cases, Wiley, New
1
Jersey
2 Dr. S P Gupta, Management of Working Capital, SahityaBhavan Publication , Agra
3 M. K. Rastogi, Working Capital Management, Laxmi Publication, Chennai
4 Hrishikes Bhattacharya, Working Capital Management, PHI Publication, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://onlinecourses.nptel.ac.in
2 https://www.iifl.com
3 http://ebooks.lpude.in

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

71
 SECOND YEAR – SEMESTER – III
ELECTIVE III – SPREADSHEET FOR BUSINESS

Inst. Marks
Category L T P S Credits
Hours
CIA External Total

Elective III 2 2 3 4 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
I and Filter; Insert Menu, Inserting Tables and Pivot Tables, Smart Arts, Charts; 12
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, FV) - Internal Rate of
II 12
Return (IRR, MIRR); Logical Functions: AND, 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 12
III Functions Statistical Functions: Mean, Median, Mode, Standard Deviation,
Correlation, Skewness, F Test, Z Test, and Chi-Square Analysis.
Reference 12
Date & Time Functions: Date, Date Value, Day, Days 360, Now, Time, Time
IV Value, Workday, Weekday, Year. Lookup and Reference Functions: Hlookup,
Vlookup, Transpose, Getpivot Data, Hyperlink - Practical Exercises Based on
Statistical, Date & Time, Lookup and Reference Functions.
Projects and Applications 12
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing, Sales and
V Advertising Data Analytics, Social Media Marketing Analysis, Basic Applications
with Macros and VBAs; Trending Business Applications Using MS Excel.
TOTAL 60
THEORY 20% & PROBLEMS 80%

72
 CO 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 Formulas And
CO4
Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.
2 Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing, Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling, Prentice Hall,
3
New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
1 Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford 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‖, Tata
4
McGrawHill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
2 https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-for-finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO
PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
1
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
AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3-Strong, 2-Medium , 1- Low

73
 SECOND YEAR – SEMESTER – III

SEC 4 – TALLY PRACTICAL

Year and Pre-Requisite:

Total hours /
COURSE CODE: Semester: Basic
Paper No 22 Week
SEC 6 II year/IV Accounting
1
semester Knowledge
Lead to other courses Practical applicability in work Environment L T P
Theory Marks: 75 Credits: 2 0 0 1
LEARNING OBJECTIVES
1. To enable the students to acquire sound knowledge of basics of tally
2. To gain the knowledge about creation of ledgers, groups, vouchers and generation of various
reports.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS TALLY ACCOUNTINGSOFTWARE COGNITIVELEVEL
Students can perform with basic skills of
CO1 tally with accounting features – creationof company, K1, K2, K3, K4
groups and ledgers
Execute the knowledge of tally accounting features
CO2 for creation of accounting vouchers and report K5, K6
generations
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-
Creating)

TEACHING PEDAGOGY:
Class room lectures, PPT presentations, Practical sessions at lab, demonstration of outputs in
computers.

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

No. of
Unit Contents
Hours
Introduction and Accounting Features of Tally:
I Introduction to Tally - Salient features of Tally - Accounting 3
features of Tally
Company Information
Components of Tally – Create a company - Select company - Shut a
II 4
company- Alter a company - Delete a company – Split company
Data – Backup and Restore
Gateway of Tally - Accounts Info
III Introduction to groups –Single and Multiple Group Creation, 6
display and altering
Introduction to ledgers - creating a ledger – single and multiple
IV Ledger creation, Display and altering 7

74
 Accounting Features of Tally:
Introduction to voucher type - Creating - Displaying and altering
a voucher type - Creating accounting voucher - Introduction to 10
V
invoices- Creating an invoice entry - Reports in the tally : Basic
features of displaying reports - Balance Sheet - Profit & Loss
Account - Trial Balance – Daybook
Recommended Text Books
Asok K. Nadhani- TALLY ERP 9 TRAINING GUIDE - 4TH
EDITION, BPS Publications
Reference Books
Official Guide To Financial Accounting Using Tally ERP 9
With Gst by Tally EducationPvt. Ltd
Webresources:
1. https://sscstudy.com/tally-erp-9-book-pdf-free-download/
2. https://www.sarkarirush.com/tally-erp-9-book-pdf-
download/
3. https://tallyonlinetraining.com
4. https://www.tallyacademy.in
5. https://help.tallysolutions.com

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

Distribution of marks for practical is as follows :

External Marks
1. Practical 60 Marks, (2 Questions x 30marks = 60 marks), 5
questions – 1 each from every unit
2. Record Note 15 Marks
External Total Marks 75 Marks
Internal Marks 25 Marks
Total 100 Marks

Note:

 Tally Practical should be handled by commerce faculty only.

 Likewise question paper setter, internal and external examiners for these papers should be
commerce faculties.

75
 SECOND YEAR – SEMESTER – III

SEC - 5 – CAPITAL MARKET

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
1 1 2 25 75 100
Learning Objectives
To understand the Indian capital market, primary market methods, and the
LO1
functioning of the secondary market
To Explore the features and characteristics of mutual funds and understand their
LO2 operation.

Define the depository system and comprehend the process of dematerialization.

LO3
To familiar with the objectives, functions, and powers of the Securities Exchange
LO4 Board of India (SEBI).

To gain knowledge on derivatives and their characteristics, and understand the

LO5
participants in the derivative market
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Indian capital market: Primary Market (New Issue Market) –
methods of floating new issues – parties involved in new issue
I 10
market – Secondary Market (Stock Exchange) – definition of
Stock Exchange – BSE, NSE & OTCEI.
Mutual Fund: Features & Characteristics – Mechanism of mutual
II fund operation – benefits of mutual fund – types & various 10
schemes of mutual fund.
Depository System: Meaning & definition of Depository
III system – process of dematerialization – NSDC – CDSL. 15

Securities Exchange Board of India (SEBI) – objectives &

Functions – powers of SEBI – SEBI guidelines for primary market
IV 15
& Secondary market – measures for investor protection.

Derivatives – characteristics for derivatives – participants in

10
V derivative market – types of financial derivatives – forwards,
futures, options & Swaps.
60
TOTAL
Course Outcomes
Differentiate between the primary and secondary markets, identify parties
CO1 involved in new issue markets, and describe the stock exchanges in India (BSE,
NSE, and OTCEI).
Evaluate the benefits of mutual funds, identify various types and schemes of
CO2 mutual funds, and analyze the mechanism of mutual fund operation

76
 Explain the meaning and functions of the depository system, describe the process
CO3 of dematerialization, and discuss the roles of NSDL and CDSL.

Analyze SEBI guidelines for the primary and secondary markets, assess the
measures taken for investor protection, and evaluate the role of SEBI in regulating
CO4
the securities market.

Identify various types of financial derivatives (forwards, futures, options, and

CO5 swaps), explain their characteristics, and discuss the roles of participants in the
derivative market
Textbooks
1 Capital Markets: Institutions and Instruments by Fabozzi and Frank J

Reference Books
Financial Market & Services – E. Gardon&Natrajan, Himalaya Publishing House.
1
Financial Services – D. Santhanam, Margham Publication.
2

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://www.icsi.edu/media/webmodules/publications/CapitalMarketandSecurite
1
sLaw.pdf
2 https://www.icsi.edu/media/webmodules/16112021_Final_SLCM.pdf
https://www.researchgate.net/publication/337676067_Capital_Markets_in_India
3
_A_Conceptual_Framework

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

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

3 – Strong, 2- Medium, 1- Low

77
 SECOND YEAR – SEMESTER – IV
CORE – VII: CORPORATE ACCOUNTING - II
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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 theprocedure 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
Contents No. of
Unit
Hours
Amalgamation, Internal & External Reconstruction
Amalgamation – Meaning - Purchase Consideration - Lump sum
Method, Net Assets Method, Net Payment Method, Intrinsic
Value Method - Types of Methods of Accounting for
I Amalgamation -The Pooling of Interest Method - The
15
Purchase Method(Excluding Inter-Company Holdings).
Internal & External Reconstruction
Internal Reconstruction – Conversion of Stock – Increase and
Decrease of Capital – Reserve Liability - Accounting
Treatment of External Reconstruction
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions) -
II 15
Non-Performing Assets - Rebate on Bills Discounted- Profit and
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.
Insurance Company Accounts:
Meaning of Insurance – Principles – Types – Preparation of Final
III Accounts of Insurance Companies – Accounts of Life Insurance 15
Business – Accounts of General Insurance Companies -New
Format.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal Requirements
IV 15
Relating to Preparationof Accounts -Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of
V Affairs and Statement of Deficiency or Surplus (List H) Order of 15
Payment – Liquidators Remuneration- Liquidator‘s Final Statement
of Accounts.
TOTAL 75

78
 THEORY 20% & PROBLEMS 80%
Course Outcomes
Understand the accounting treatment of amalgamation, Internal and external
CO1
reconstruction
Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.
Synthesize and prepare final accounts of Insurance companies in the
CO3
prescribed format
CO4 Give the consolidated accounts of holding companies
CO5 Preparation of liquidator‘s final statement of account
Textbooks
S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
1
Delhi.
Dr. K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II,
2
Himalaya Publishing House, Mumbai.
3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.
M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New
4
Delhi.
T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers,
5
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
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing
4
house, Mumbai.
5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862

79
 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

80
 SECOND YEAR– SEMESTER– IV
COREPAPERVIII -PRINCIPLESOFMARKETING

Subject Inst. Marks

Code L T P S Credits
Hours CIA External Total
5 4 5 25 75 100
LearningObjectives
LO1 Toknowtheconceptandfunctionsofmarketing
LO2 Tounderstandtheimportanceofmarketsegmentation
LO3 Toexaminethestagesofnewproductdevelopment
LO4 Togainknowledgeonthevarious advertisingmedias
LO5 Toanalysetheglobalmarketenvironment
Prerequisite:ShouldhavestudiedCommerceinXIIStd
Unit Contents No. of
Hours
IntroductiontoMarketing
Meaning–Definition and Functions of Marketing– Evolution
ofMarketingConcepts–InnovationsinModernMarketing. Role and
I Importance of Marketing - Classification ofMarkets - Niche 15
Marketing.
MarketSegmentation
Meaninganddefinition-Benefits–Criteriaforsegmentation–
Typesofsegmentation–Geographic–Demographic–
Psychographic–Behavioural–Targeting,Positioning &
II Repositioning - Introduction to ConsumerBehaviour– 15
ConsumerBuyingDecisionProcess and Post Purchase Behaviour –
– Motives. Freud‘s TheoryofMotivation.
Product&Price
III MarketingMix––anoverviewof4P‘sofMarketingMix– 15
Product–IntroductiontoStagesofNewProductDevelopment–
ProductLifeCycle––Pricing–Policies-Objectives–
FactorsInfluencingPricing– Kinds of Pricing.
PromotionsandDistributions
Elements of promotion–Advertising–0bjectives -Kinds of
AdvertisingMedia- Traditional vsDigital Media - Sales Promotion
– types ofsalespromotion–PersonalSelling–
IV Qualitiesneededforapersonalseller-ChannelsofDistribution for 15
Consumer Goods- Channel Members – ChannelsofDistribution
for IndustrialGoods.
CompetitiveAnalysisandStrategies
Global MarketEnvironment–Social Responsibility and Marketing
Ethics - RecentTrendsinMarketing –ABasicUnderstanding ofE–
Marketing& M–Marketing–E-Tailing–CRM–MarketResearch–
V MISandMarketingRegulation. 15
TOTAL 75

81
 CO CourseOutcomes
CO1 Developanunderstandingontheroleandimportanceofmarketing
CO2 Applythe4p‘s ofmarketingintheirventure
CO3 Identifythefactorsdeterminingpricing
CO4 UsethedifferentChannels ofdistributionofindustrialgoods
CO5 UnderstandtheconceptofE-marketingandE-Tailing
Textbooks
1 PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEduc
ation.NewDelhi
2 Dr.C.B.Gupta& Dr.N.RajanNair,Marketing
Management,SultanChand&Sons, NewDelhi.
3 Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHou
se,Chennai
4 Dr.N.RajanNair,Marketing,SultanChand&Sons.New Delhi

5 NeeruKapoorPrinciplesOfMarketing,PHILearning,NewDelhi

ReferenceBooks

1 ProfKavitaSharma,DrSwatiAgarwal,PrinciplesofMarketingBook,Tax
mann,newdelhi

2 Dr.J.Jayasankar,MarketingManagement,MarghamPublications,Chennai.

3 Assael,H.ConsumerBehaviourand MarketingAction,USA:PWS-Kent

4 Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA:

HoughtonMifflinCompany

5 BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Blo
omburyPublishing, India

NOTE:LatestEdition ofTextbooksMaybeUsed

WebResources

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-distribution-
management/

82
 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 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

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2
3 – Strong, 2- Medium, 1- Low

83
 SECOND YEAR – SEMESTER – IV
ELECTIVE IV –OPERATIONS RESEARCH

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective II 4 3 4 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.
LO4 To develop abilities to analyse and manage inventories using various methods.
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 12
making - Phases and approaches to OR - Linear programming
problem – Applications and limitations - Formulation of LPP -
Optimal Solution to LPP - Graphical method - Simplex Method
Transportation and Assignment problem
Transportation Problem – methods - North West corner method -
II Least cost method - Vogel‘s approximation method - Moving 12
towards optimality - Stepping stone & MODI methods -
Assignment problem
Game Theory and Simulation
Game Theory- different strategies followed by the players in a game
III 12
- Optimal strategies of a game using maxi-min criterion -
Dominance property - Graphical method - Simulation
Inventory Management
Introduction to inventory systems, inventory classification.
Economic order quantity (EOQ) model, Single period probabilistic
IV inventory models with discrete and continuous demand, 12
determination of reorder point for deterministic and probabilistic
Inventory System. Basic concepts of Just-in-Time (JIT) and
Material Requirement Planning (MRP)
Network Analysis
Network models- CPM and PERT Determination of Critical Path
V Method (CPM)- PERT cost- Crashing a project- Scheduling of a 12
project- Application of PERT and CPM.
Total 60

84
CO Course Outcomes
Frame a linear programming problem for quantitative decisions in business
CO1
planning.
CO2 Optimise economic factors by applying transportation and assignment problems.

CO3 Apply the concept of game theory and simulation for optimal decision making.

CO4 Analyse and manage inventories to meet the changes in market demand.
Construct networks including PERT, CPM for strategic management of business
CO5
projects.
Textbooks
1. C.R.Kothari, ―Quantitative Techniques‖, Vikas Publications, Noida
V.K. Kappor, "Operations Research - Problems and Solutions", Sultan Chand &
2.
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

3. Sarangi, SK Applied Operations Research and Quantitative Methods, Himalaya

Publishing House, 2014, Mumbai
4. ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th Edition,
New Delhi 2021
5. P.R.Vittal - Operation Research, Margham Publications, Chennai
Web Resources
1. www.orsi.in
2. www.learnaboutor.co.uk
3. www.theorsociety.com

85
 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 2 1 2 2 2 2 1 2

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

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

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

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

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

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

3-Strong, 2-Medium , 1- Low

86
 SECOND YEAR – SEMESTER – IV
ELECTIVE IV - OPERATIONS MANAGEMENT

Marks
Category

Inst.
L T P S Credits
Hours Extern
CIA Total
al

Elective
3 3 3 25 75 100
IV
Learning Objectives
LO1 To explain the basic concepts of Operations Management and student make use of it
LO2 To examine the types of manufacturing layout facilities
LO3 To provide classification of inventory controls
LO4 To describe the work measurement and analysis for quality control
LO5 To assist knowledge for service operations management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of Hours
Introduction: Nature and Scope of Operations Management. Production
I design & Process planning: Plant location: Factors to be considered in Plant 9
Location – Plant Location Trends
Layout of manufacturing facilities: Principles of a Good Layout – Layout
II Factors – Basic Types of Layout – Service Facilities. 9

Production and Inventory Control: Basic types of production – Basic

Inventory Models – Economic Order Quantity, Economic Batch Quantity –
III Reorder point – Safety stock – Classification and Codification of stock – 9
ABC classification – Procedure for Stock Control, Materials Requirement
Planning (MRP).JIT.
Methods Analysis and Work Measurement: Methods Study Procedures –
The Purpose of Time Study – Stop Watch Time Study – Performance Rating
IV – Allowance Factors – Standard Time – Work Sampling Technique. Quality 9
Control: Purposes of Inspection and Quality Control – Acceptance Sampling
by Variables and Attributes – Control Charts
Service Operations Management: Introduction – Types of Service – Service
V Encounter –Service Facility Location – Service Processes and Service 9
Delivery.
TOTAL 45
THEORY 20% & PROBLEMS 80%

87
CO Course Outcomes
CO1 Learning operations management techniques that could applied to real world problems

CO2 Insist about the principle and factors relating to layout

CO3 Elaborate the key concepts in production and inventory control management
CO4 Letting students apply the relevant operations management technique to the correct situation
CO5 Explain the key aspects of operations management decision making
Textbooks
Chary, S.N., Production and Operations Management, 5th Edition, Tata McGraw Hill,2012,
1
New York.
Panneerselvam R., Production and Operations Management, 3rd Edition, PHI Learning,2012.
2
New Delhi
3 B.Mahadevan, Operations Management,2ndEdition, Pearson, 2010, New Delhi
Reference Books
Srinivasan G, Quantitative Models in Operations and Supply Chain Management, PHI
1
Learning Pvt.Ltd, New Delhi
Lee Krajewski,Larry P Ritzman.,Manoj K Malhotra& Samir K Srivastav, Operations
2
Management, 9th Edition, Pearson, 2011, New Delhi
Buffa, E.S. and Sarin, R., Modern Productions/Operations Management, 8th
3
Edition,Wiley,2007, New Jersey.
4
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.springer.com

2 www.studocu.com

3 www.quora.com

88
 MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

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

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

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

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

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

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

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

3-Strong, 2-Medium , 1- Low

89
 SECOND YEAR – SEMESTER – IV
ELECTIVE IV - R PROGRAMMING

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective 2 1 3 3 25 75 100
IV
Learning Objectives
LO1 Learn R basic commands using vector and string manipulation.
LO2 Create and apply concatenation function and learn how to read a data from files
LO3 Understand and apply modes, factors and Matrices
LO4 Apply control statements, repetitive execution for loops, repeat and while.
LO5 Use skill to create High-Level Plotting commands with graphics parameters.
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction, simple manipulation, numbers and Vectors
Introduction-The R Environment-Related Software and Documentation-R and
Statistics-R and The Window System-Using R Interactively – Functions and
Features – R Commands – Recall and Correction of Previous Commands-
I 9
Executing Commands from or Diverting Output to a File – Data Permanency and
Removing Objects. Simple Manipulations, Numbers and Vectors: Vectors and
Assignment-Vector Arithmetic- Generating Regular Sequences-Logical Vectors-
Missing Values-Character Vectors – Index Vector-Selecting and
Objects arrays and matrixes
Objects, Modes and Attributes: Intrinsic Attributes- Mode and Length- Changing
The Length of an Object-Getting and Setting Attributes – The Class of an Object
.Ordered and Unordered Factors: The Functions Tapply () and Ragged Arrays –
II 9
Ordered Factor, Arrays and Matrices: Array Indexing- Subsection of an Arrays-
Index Matrices- The Array() Function- Mixed Vector and Array Arithmetic – The
Recycling Rule- The Outer Product of Two Arrays Generalize Transpose of an
Array- Matrix Facilities- Matrix Multiplication.
Lists and Data-frames
Lists- Constructing and Modifying Lists – Concatenation – Data Frames –
III Making Data Frames Attach()and Deattach() – Working With Data Frames. 9
Reading Data From Files: The Scan() Function Accessing Built-In Datasets-
Loading Data From Other R Packages
Grouping, Loops and Conditional Execution:
Grouped Expressions - Control Statements- Conditional Execution If Statements-
IV 9
Repetitive Execution For Loops, Repeat and While.

90
 Graphical Procedures:
High-Level Plotting Commands-The Plot() Function Displaying Multivariate
V Data- Display Graphics- Arguments To High Level Plotting Functions-Low Level 9
Plotting Commands- Mathematical Annotation-Hersley Vector Fonts- Interacting
With Graphics-Using Graphics Parameters-Graphics Parameters List
TOTAL 45

THEORY 20% & PROBLEMS 80%

CO Course Outcomes
Build the knowledge on R Environment with basic commands using R Functions.
CO1

CO2 Familiarize the concepts of objects, modes and arrays.

Develop and understanding on how to create a list, data-frames and accessing built in
CO3
datasets.
CO4 Impart knowledge of Grouping, Loops and Conditional Execution.
CO5 Elaborate the Graphical procedure low level and high level plotting.

Textbooks
1 W. N. Venables, D. M. Smith, An Introduction to R, R Core Team, 2018.
John Verzani, simple R – Using R for Introductory Statistics, CRC Press, Taylor &
2
Francis Group, 2005.
Mark Gardener, ―Beginning R - The Statistical Programming Language‖, John Wiley &
3
Sons.
4 Wickham, H. &Grolemund, G. (2018). for Data Science. O‘Reilly: New York
Reference Books
1 Beginner‘s guide for Data Analysis using R Programming by Dr.Jeeva Jose.
2 P. Dalgaard. Introductory Statistics with R, 2nd Edition.Springer 2008.
Dunlop, Dorothy D., and Ajit C. Tamhane. Statistics and data analysis: from elementary to
3
intermediate. Prentice Hall, 2000.
4 Norman Matloff,‖The Art of R Programming- A Tour of Statistical Software Design‖.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://cran.r-project.org/doc/manuals/r-release/R-intro.pdf

2 http://r4ds.had.co.nz
3 http://google-styleguide.googlecode.com/svn/trunk/ Rguide.xml

91
 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 3 2 2 2 2 3 2
CO2 3 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3 2
CO4 3 3 3 3 3 3 3 3 3 3 2
CO5 3 2 2 3 3 2 2 2 2 3 3
TOTAL 15 13 13 15 15 13 13 13 13 15 12
AVERAGE 3 2.6 2.6 3 3 2.6 2.6 2.6 2.6 3 2.4

3-Strong, 2-Medium , 1- Low

92
 SECOND YEAR – SEMESTER - IV

SEC – 6– SERVICE 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 emphasises 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
Definition- Nature and Scope Characteristics – Challenges and
I 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

93
 Textbooks
1 S.M. Jha, Services marketing, Himalaya Publishers,India

2 Baron, Services Marketing , Second Edition. PalgraveMacmillan

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 , kalyanni

3
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 Marketing,
5.
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 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

94
 SECOND YEAR – SEMESTER - IV

SEC – 7 – COMMERCE PRACTICAL

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 theirown and should not use
printed format).

UNIT – IV : BANKING PRACTICES :

1.Drawing, Endorsing and crossing of cheques filling up
IV of pay in slipsdemand draft application and preparation of 6
demand drafts.
2.Application for Opening Bank Account – Saving
Account & CurrentAccount.
UNIT –V : SHARE MARKET APPLICATION
V 1.Application for PAN (Permanent Account Number)Application 6
for Opening DEMAT Account
30
TOTAL

95
 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 applications 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 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

96
 THIRD YEAR – SEMESTER - V
CORE – IX: COST ACCOUNTING - I
Subject Inst. Marks
L T P S Credits
Code 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
I Accounting and Financial Accounting - Cost Accounting Vs 15
Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of 15
Cost and Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials –
III EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different 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
V 15
and Secondary Distribution - 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.

97
 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.
2
Chand & Co, New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications,
3
New Delhi
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, 1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani
2
Publishers, New Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai
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-cost-
1
accounting.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
TOTAL 15 10 13 10 10 10 10 10 15 10 10
AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2
3 – Strong, 2- Medium, 1- Low

98
 THIRD YEAR – SEMESTER - V
CORE – X: BANKING LAW AND PRACTICE
Subject Inst. Marks
L T P S Credits
Code 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 Development - Banking Structure in India – Public Sector Banks, 15
Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small
Finance Banks - Banking System – Branch Banking - Unit Banking -
Universal Banking- Financial Inclusion
Central Bank and Commercial Bank
Central Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank – Credit Creation.
II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) -
Role of Banks in Economic Development.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank
Account- Jan DhanYojana - Account Statement vs Passbook vs
e-statement - Banker Customer Relationship - Special Types of
III Customers –KYC norms. 15
Loans & Advances –Lending Sources- Lending Principles-Types of
Loans - classification of assets and income recognition / provisioning
(NPA) – Repo Rate & Reverse Repo Rate - securities of lending-
Factors influencing bank lending.

99
 Negotiable Instruments Act Negotiable Instruments – Meaning &
Definition – Characteristics -Types of negotiable instruments.
Crossing of Cheques– Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
Endorsement - Meaning-Components-Kinds of Endorsements-Cheques
payable to fictitious person Endorsement by legal representative –
IV Negotiation bank-Effect of endorsement-Rules regarding 15
Endorsement. Paying banker - Banker‘s duty - Dishonouring of
Cheques- Discharge by paying banks - Payments of a crossed cheque -
Refusal of cheques Payment. Duties of Collecting Banker-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
CO1
banking companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central
CO2
Banking 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,
1
Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning 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

100
 K P Kandasami, S Natarajan&Parameswaran, Banking Law and Practice, S
5
Chand 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
5
Banking 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
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
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

101
 THIRD YEAR – SEMESTER - V
CORE – XI: INCOME TAX LAW AND PRACTICE- I

Subject Inst. Marks

L T P S Credits
Code 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 assessee 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 -
Features of Income Tax – Meaning of Income – Types –
I
Important Definitions Under the Income Tax Act –Types of 15
Assessee – Income exempted under
Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions – 15
Incidence of Tax and Residential Status – Problems on Residential
Status and Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –Taxability - Perquisites
III – Kinds of Perquisites –Types of Provident Fund - Gratuity – 15
Pension – Commutation of Pension – Deduction of Salary - Profits
in Lieu of Salary - Computation of Salary Income .
Income from House Property
Income from House Property –Basis of Charge – Annual Value –
IV Gross Annual Value, Net Annual Value - Let-out vs Deemed to 15
be let out Self-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
V 15
(Sec 69A, 69B, 69C, 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

102
 Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income 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,
1
Kalyani 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
3
Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
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
2 Bhagwati Prasad, Income Tax Law and Practice, VishwaPrakasan. 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
4
Income Tax, New Delhi.
Mittal Preethi Rani and BansalAnshika, Income Tax Law and Practice, Sultan
5
& Chand 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

103
 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 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

104
 THIRD YEAR – SEMESTER – V
CORE –XII : PROJECT WORK (GROUP)
5 Hours, 4 Credits
A group of 3 students will be assigned a project in the beginning of the final year. The project
work shall be submitted to the college 20 days before the end of the final year and the college has
to certify the same and submit to the university 15 days prior to the commencement of the
University examination.
The project shall be evaluated externally. The external examiner shall be forming the panel of
examiners suggested by the board of studies from to time.

Learning Objectives
CLO1 To Give Idea about Research Project
CLO2 To identify the research problem
CLO3 To review Literature
CLO4 To give knowledge on Data Collection and Analysis
CLO5 To Learn Project Preparation

Course
On completion of this course, students will;
Outcome
CO1 Gain knowledge about Research Project PO1
CO2 Increase knowledge on research problem PO2
CO3 Improve practice in review of literature PO3
CO4 Gain knowledge on Data Collection and Analysis PO1,PO2
CO5 Be Proficient in Project Preparation PO6,PO7,PO8

PROJECT DESCRIPTION
GUIDELINES
1. Project report is to bridge theory and practice.
2. The project work should be neatly presented in not less than 50 pages and not more than 120
pages
3. Paper Size should be A4
4. 1.5 spacing should be used for typing the general text. The general text shall be justified and
typed in the Font style - Font: Times New Roman / Font Size: 12 for text)
5. Subheading shall be typed in the Font style (Font: Times New Roman / Font Size: 14 for
headings). The report should be professional.
6. The candidate should submit periodical report of the project to the supervisor.
7. Two reviews will be conducted before the Viva Voce
8. Each candidate should submit hardcopy ( 3 copies) and a soft copy to the Department. After
the Evaluation of the project report one hard copy will be returned to the candidate.

105
 Methods of Evaluation
Continuous Internal Assessment Test
Internal Review I 20Marks
Evaluation
Review II
External
Project Report – Viva Voce 80 Marks
Evaluation
Total 100 Marks

Method of Assessment
Review I Problem Identification and Review of Literature
Review II Rough Draft
Final Project Report – Viva Voce

CO-PO Mapping (Course Articulation Matrix)

Level of Correlation between PSO’s and CO’s
CO /PO PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
Weightage 15 15 15 15 15
Weighted percentage of
Course Contribution to 3.0 3.0 3.0 3.0 3.0
PO’s

106
 THIRD YEAR – SEMESTER – V
CORE –XII : AUDITING & CORPORATE GOVERNANCE
Subject Inst. Marks
L T P S Credits
Code 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
I Auditing and Accounting – Objectives – Advantages and
15
Limitations of Audit – 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 15
Trade 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.
IV Major Corporate Scandals in India and Abroad: Common 15
Governance Problems Noticed in various Corporate Failures.
Introduction to Environment, Social and Governance (ESG - Code
of Conduct – Directors and Auditors

107
 Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship of
CSR with Corporate Sustainability - CSR and Business Ethics,
V 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy
Rules
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
1. DinkarPagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1
New Delhi
1. B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&
2
Sons New Delhi.
2. Dr.T.R. Sharma, Dr.GauravSankalp, Auditing & Corporate Governance,
3
SahithyaBhawan 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 3. Dr.T.R. Sharma, Auditing, SahithyaBhawan Publications, Agra
3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech
Press, New Delhi.
4 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

108
 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 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

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

3 – Strong, 2- Medium, 1- Low

109
 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE 1/2 - STRATEGIC MANAGEMENT
Marks
Category

Inst.
L T P S Credits Exte
Hours CIA Total
rnal
Discipline
Specific 4 3 4 25 75 100
Elective 1/2
Learning Objectives
LO1 The student enable to gain the strategic decisions that organisations make and have an ability to
engage in Strategic Management
LO2 To explain the core relationship of Strategic Management
LO3 To know about External environment analysis and appraisal
LO4 To analyse the organisational change
LO5 To know the concepts of strategic evaluation and control
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Strategic Management: An Introduction
Strategic thinking VS Strategic management VS Strategic planning, Meaning of
strategic management, concept of strategy, policy and strategy, strategy and tactic,
I 12
Strategy and strategic plan, Nature of strategic plan, nature of strategic decisions,
approaches to strategic decision making, levels f strategies, The strategic
management process, strategic management: merits and demerits
Mission, Objectives, Goals and Ethics
What is mission, concept of goals, Integration of individual and organisation goals:
A Challenge, How Objectives are pursued, how are mission and objectives are
II 12
formulated, why do mission and objective change, vision mission, objectives, goals
and Strategy: Mutual relationships, core of strategic management: vision A-must,
ethics and strategy
External environment: Analysis and appraisal
Concept of environment, environmental analysis and appraisal, why environmental
III scanning and analysis, component of environment, SWOT:A tool of environment 12
analysis, techniques of environmental search and analysis, ETOP: A technique of
diagnosis, decision making on environmental and information
Organisational change and innovation
Planned and unplanned change, causes or forces of organisational change, managing
IV 12
planned change, choosing a change strategy, creativity and innovation in
organisations, organizational creativity and innovation process, learning organisation
Generic competitive strategy
Generic vs. competitive strategy, the five generic competitive strategy, competitive
marketing strategy option, offensive vs. defensive strategy,
V 12
Corporate strategy
Concept of corporate strategy , offensive strategy, defensive strategy, scope and
significance of corporate strategy
TOTAL 60

110
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
Label an in depth study of the various business process, policy, and approaches to
CO1
strategic management.
CO2 Identify the mission, goals and ethics are formulated

CO3 Illustrate the components and techniques of Environment analysis, SWOT

CO4 Assess the concepts organisational creativity and innovation

CO5 Insist about the competitive and corporate strategy, strategic control process
Textbooks
Dr.C.B. Gupta, Strategic Management Text and Cases, S. Chand Publishing, New
1
Delhi
C.N. Sontakki., Neeti Gupta., Anuj Gupta., Strategic Management, Kalyani
2
Publications, New Delhi
Dr. Rajiv M. Gupte., Prof.AnandN.Limaye, Strategic Management, Himalaya
3
Publishing, House, Mumbai
4 Dr. S Sankaran, Strategic Management, Margham Publications, Chennai
Reference Books
1 J S Chandan&Nitish K. Sengupta, Strategic Management, Vikas Publishing, Noida
G Sudarsana Reddy., K Aswathappa, Strategic Management, Himalaya Publishing,
2
House, Mumbai.
Hitt, M.A. Freeman, R.E., & Harrison, J.S, Handbook of Strategic Management,
3
Malden, MA: Blackwell.
4 ICAI Executive Study Material 2016
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://paperpile.com
2 https://open.umn.edu
3 https://www.startupgrind.com

111
 MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

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

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

CO3 3 3 3 3 3 3 3 3 3 3 3

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

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

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

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

3-Strong, 2-Medium , 1- Low

112
 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE 2/2 - PYTHON PROGRAMMING

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Discipline
Specific 2 2 3 4 25 75 100
Elective 2/2
Learning Objectives
LO1 To Understand fundamental programming concepts of Python programming and its
Libraries
LO2 To study basic programming concepts and packages for data analysis, modeling, and
visualization in python language.
LO3 To study about structure and LOOP
LO4 To comprehend the Basics of NumPy Arrays
LO5 To gain inputs in Data structure, plotting & visualisation
Prerequisites: Should have studied Commerce in XII
UNIT Contents No. of
Hours
Computer systems – Python Programming Language Computational
Thinking – Python Data Types: Expressions, Operator, Variables, and
I 12
Assignments – Strings – Lists – Objects & Classes – Python standard
library.
Imperative programming: Python modules – Built-in-function: print()
II function –eval() function – user-defined function & assignments - 12
parameter passing.
Text Data, Files & Exceptions: Strings, revisited – formatted output – files
– errors & Exceptions – Execution control Structures: decision control &
the IF statement. For LOOP & Iteration Patterns – two-dimensional list-
while loop – more loop patterns – additional iteration control statements –
III 12
Container and Randomness: Dictionaries – other built-in container types –
character encodings & strings – module random. Namespaces –
encapsulation in functions – global vs. local namespaces exceptional flow
control – modules as namespaces.
NumPy Basics :Array and Vectorized Computation – A Multidimensional
IV Array Object – Data Processing using Arrays,File Input and Output with 12
Arrays – Linear Algebra – Random Number Generation.
Pandas – Data Structure – Essential Functionality – Handling Missing
Data – Hierarchical Indexing – Data loading, Storage and File formats-
V 12
Data wragling- Plotting and Visualization -Time Series – Financial and
Economic Data applications.
Total 60

113
 CO Course Outcomes
Demonstrate the understanding of basic programming terminologies and packages of
CO1
python language.
Will gain knowledge on concepts and packages for data analysis, modeling, and
CO2
visualization in python language.
CO3 In depth understanding about structure and LOOP
CO4 Analyze the time series data to design an optimized investment plan.
CO5 Demonstrate financial and Economic
Textbooks
Wes McKinney, Python for Data Analysis, O‘Reilly Media, Inc., 1005 Gravenstein
1.
Highway North, Sebastopol.
2. Kenneth A. Lambert – Fundamentals of Python First Programs - Cengage ,New Delhi
ChSatyanarayana, M Radhika Mani, BN Jagadesh - Python Programming- Cengage, New
3.
Delhi.
Reference Books
1. J. M. Weiming, Mastering Python for Finance. Birmingham, England: Packt Publishing.
2. Ljubomir Periodic, ―Introduction to Computing Using Python: An Application
Development Focus‖, John Wiley & Sons,2012 2. Shymala Devi, Python Programming,
Vijay Nicole Imprints, Chennai
3. Wesley J. Chun, ―Core Python Programming‖, Pearson Education.
Web Resources
1. https://onlinecourses.nptel.ac.in/noc20_cs46/preview
https://bedford-computing.co.uk/learning/wp-content/uploads/2015/10/Python-for-Data-
2.
Analysis.pdf

MAPPING WITH PROGRAMMES OUTCOMES & PROGRAMMES SPECIFIC

OUTCOMES:
Cos POs PSOs
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 2 2 2 2 3 2 2
CO2 3 2 3 3 2 3 2 2 3 2 2
CO3 3 2 3 3 2 2 3 2 3 2 2
CO4 3 2 3 3 2 3 2 2 3 2 2
CO5 3 2 3 3 2 2 3 2 3 2 2
Total 15 10 15 15 10 12 12 10 15 10 10
Average 3 2 3 3 2 2.4 2.4 2 3 2 2

3-Strong, 2-Medium , 1- Low

114
 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE 3/4 - FINANCIAL MANAGEMENT
L T P S Credits Inst. Marks
Hours
Category

CIA External Total

Discipline 4 3 4 25 75 100
Specific
Elective
3/4
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
Hours
Unit

Introduction
Meaning and Objectives of Financial Management – Functions of Financial
I Management. Finance - Sources of Financing-Role of Financial Manager in
12
Financial Management- Financial Goals- Profit maximization Vs. Wealth
Maximization – Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors determining Capital
Structure – Various approaches of Capital structure- Cost of Capital – Meaning -
II 12
Methods - Cost of Equity Capital – Cost of Preference Capital – Cost of Debt –
Cost of Retained Earnings – Weighted Average (or) Composite Cost of Capital
(WACC) Leverage – Concept – Operating and Financial Leverage on EPS.
Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation- Capital
Budgeting Appraisal Methods: Traditional Methods - Payback Period –
III 12
Accounting Rate of Return (ARR).
Discounted Cash-flow Methods : Net Present Value (NPV) – Net Terminal Value
- Internal Rate of Return – Profitability Index -
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend Payment – Provisions
IV 12
on Dividend Payment in Company Law – Dividend Models - Walter‘s Model -
Gordon‘s Model - M. M. Model.

115
 Working Capital Decision
Working Capital - Meaning and Importance – Factors Influencing Working
V Capital – Determining -Working Capital Operating Cycle - 12

Management of Current Assets: Inventories, AccountsReceivables and Cash.

TOTAL 60

CO Course Outcomes
CO1 Course Outcomes

CO2 Recall the concepts in financial management.

CO3 Apply the various capital structure theories.
CO4 Apply capital budgeting techniques to evaluate investment proposals.
CO5 Determine dividendpayouts.
Textbooks
1 1. R.K.Sharma, Shashi K Gupta, Financial Management, Kalyani Publications, New Delhi.
2 M.Y. Khan and P.K.Jain, Financial Management, MC Graw Hill Education, Noida.
3 I.M.Pandey, Financial Management, Vikas Publications, Noida.
Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand & Sons,
4
NewDelhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya Publishing
5
House, Mumbai.
Reference Books
1 1. Prasana Chandra, Financial Management, Tata Mc.Graw Hill, New Delhi.
2 2. I.M.Pandey, Financial Management, Vikas Publishing, Noida.
3 3. Khan &Jain ,Financial Management, Sultan Chand &Sons, New Delhi.
4. A.Murthy, Financial Management, ,Margham Publications, Chennai.
4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole Publishers,
5.
Chennai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://efinancemanagement.com/financial-management/types-of-financial-decisions
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp

116
 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
AVERAGE 3 2.2 2.6 2 3 2 2.6 2.6 3 2 2.1

3-Strong, 2-Medium , 1- Low

117
 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE 4/4 - INDIRECT TAXATION
Subject Inst. Marks
L T P S Credits
Code 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
Unit
Hours
Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax
I Levies – Contribution to Government Revenues – Role of 12
Indirect 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 –
Reversal – Reverse charge Mechanism – E–Way Bill - Various
III 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.– Anti Profiteering Rules – Doctrine of
Unjust Enrichment

118
 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, Mechanism of Tax
Deducted at Source (TDS) and Tax Collected at Source (TCS),
Audit 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),
2
SahityaBhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.
4 CA. PushpendraSisodia, 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,
2
Chennai.
Study Material on GST - The Institute of Chartered Accountants of India /The
3
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%20stand%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

119
 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 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
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.4
3 – Strong, 2- Medium, 1- Low

120
 THIRD YEAR – SEMESTER - VI
CORE –XIII: COST ACCOUNTING - II
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Cost Accounting Standards
An Introduction to CAS – Purpose of CAS – Advantages of CAS
– Difference between CAS and FAR Regulations – Different 18
I
Degrees of CAS Coverage – Cost Accounting Standards -
Responsibility Accounting and Divisional Performance
Measurement.
Job Costing, Batch Costing and Contract Costing
II Definitions - Features - A Comparison - Calculation of Profit on 18
Contracts – Cost Plus Contract - Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles of
III Process Costing – Preparation of Process Accounts - 18
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
IV 18
Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and
V Estimated Cost – Installation of Standard Costing System – 18
Variance Analysis – Material, Labour, Overhead, and Sales
Variances – Calculation of Variances.
TOTAL 90
THEORY 20% & PROBLEMS 80%

121
 Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyze and assimilate concepts in process costing
Understand various bases of classification cost and prepare operating cost
CO4
statement.
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
2
Chand & Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications,
3
New Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, 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
3
Delhi.
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai.
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

122
 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 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

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

3 – Strong, 2- Medium, 1- Low

123
 THIRD YEAR – SEMESTER – VI
CORE – XIV: MANAGEMENT ACCOUNTING
Subject Inst. Marks
L T P S Credits
Code 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 Financial Accounting.
I 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
II Ratios – Liquidity Ratios – Profitability Ratios -Turnover Ratios – 18
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 Account - Preparation of Funds Flow
III 18
Statement.
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

124
 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
V Even Point - Margin of Safety – Cost- Volume Profits Analysis. 18
Decision Making: Selection of a Product Mix – Make or Buy
Decision – Discontinuance of a product line – Change or Status
quo – Limiting Factor or Key Factor.
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
1
Publications,
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons
2
Publications, New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,
3
Chennai.
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,
4
Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,
5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times
1
Publications, England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management
2
Accounting, Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay
3
Nicole Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western
4
College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used

125
 Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-
1
analysis-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

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 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
AVERAGE 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4
3 – Strong, 2- Medium, 1- Low

126
 THIRD YEAR – SEMESTER - VI
CORE – XV: INCOME TAX LAW AND PRACTICE - II
Subject Inst. Marks
L T P S Credits
Code 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 I stSem
Contents No. of
Unit
Hours
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital
I 18
assets - Computation of Capital Gains – Exemption under Section
54 , 54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
II Chargeability - Computation of Income from Other Sources – 18
Deductions Allowed – Clubbing of Income – Concept
Set Off and Carry Forward of Losses and Deductions From
Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
III Carry Forward of Losses (Simple Problems). Deductions U/S 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 –
V 18
Voluntary Filing – Return of Loss – Belated Return – Defective
Return – 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%

127
 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 DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
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, VishwaPrakasan, 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 BansalAnshika, 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-2021-
2
22/assessment/1-assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/

128
 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 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

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

3 – Strong, 2- Medium, 1- Low

129
 THIRD YEAR – SEMESTER – VI
DISCIPLINE SPECIFIC ELECTIVE 5/6 - INVESTMENT ANALYSIS AND PORTFOLIO
MANAGEMENT
L T P S Credits Inst. Marks
Hours
Category

CIA External Total

Discipline 5 3 5 25 75 100
Specific
Elective 5/6
Learning Objectives
LO1 To inculcate interest in students towards investment science and financial management.
To enable the students, acquire an understanding of the concept and meaning of investment,
LO2
the investment process and various investment schemes
To enable the students to assess and understand the risk associated with investments,
LO3 valuation of different securities, security analysis process, derivatives markets and portfolio
management process
To develop knowledge in the areas of systematic savings for tax-planning and investment
LO4
planning
To acquaint them on various analytical study like security calculations and evaluations of
LO5
investment schemes and other financial products
Prerequisites: Should have studied Commerce in XII
UNIT Contents No. of Hours
Introduction to Investment
Meaning of investment, Investment vs speculation –Reasons for investing,
Essential features of a good investment Programme/Features- Factors
influencing the investment decision - Qualities of a successful investment –
Contrary thinking - Patience composure - Flexibility and openness and
I decisiveness - Portfolio Management Process - Common Errors in 15
Investment Management – Investment strategies.
Non-Marketable Financial Assets: Bank Deposits- Company Deposits-
Post-Office Deposits Schemes- Employees Provident Funds- Debentures-
Preference Shares- Equity Shares- Life Insurance Schemes- ULIP- Real
Estate - Pension funds-exchange traded funds (ETF) and gold ETFs,
Risk- Return Concepts
Components of returns yield - capital gain-expected return and realized
return - Risk-meaning- Risk and Uncertainty – Causes for risk – Types of
II 15
Risk - Systematic and Unsystematic risk Expected risk return trade-off -
Calculation of expected return- calculation of risk- Beta- Calculation of
beta.
Security Analysis
Fundamental Analysis-EIC Analysis - Economy Analysis - Meaning, Key
III economic variables, Industry Analysis -Meaning, Industry life cycle, 15
characteristics of an industry and Porter‘s model, Company Analysis -
Analysis of financial statements, future prospects of a company- Equity

130
 instrument Valuation -Time value of money-Concept of present value-
Equity instrument and valuations- Earning valuations Revenue valuations -
Yield valuation (simple problems).
Introduction to Portfolio Management
Meaning-The Portfolio management Process Categories. Investment
strategy objectives—Risk and Beta—Time value of money application to
portfolio management—MPT and Dominance concept— SEBI guidelines
IV 15
for portfolio managers-Portfolio managers portfolio management service.
Asset Allocation: Process, Types of asset allocation, Management style,
Different approaches to allocation decision, and overview of allocation
techniques
Portfolio Selection and Construction
Portfolios return Portfolio risk, Portfolio diversifications. Feasible set of
portfolios, Efficient set of portfolios, Selection of optimal portfolio,
V Markowitz model, The sharpe Index model Single index model Measuring 15
security and portfolio‘s return and risk under single index model.
Capital Asset Pricing Theory, The capital market line SML and CML,
Pricing of securities with CAPM and its arbitrage theory.
Total 75
CO Course Outcomes
1. On the successful completion of the course, the students will be able to:
Analyse and evaluate the investment purposes, the efficiency of key stages of the investment
process;
2. Calculate the risk and expected return of various financial instruments and investment
portfolios;
3. Implement in practice the quantitative methods of investment decision making; apply the
principles of portfolio theory in the process of investment portfolio management
4. Explain the various mutual fund scheme and systematic investment plans under SEBI
guidelines
5. Elaborate the concepts of portfolio management, selection, and construction
Textbooks
1. Arshdeep, Kiran Jindal, Security Analysis and Portfolio Management, Kalyani Publishing
House, New Delhi
2. Pandian P. (2018). Security analysis and portfolio management. Vikas publishing house Pvt
Ltd. Noida
3. V.K. Bhalla, Investment Management, S Chand & Co, New Delhi
Reference Books
1. Bhalla, V. (2018). Investment Management. New Delhi: Sultan Chand Publications
2. Fischer, D. E., & Jordon, R. J. (2018). Security Analysis and Portfolio Management .
Prentice Hall Of India, New Delhi
3. Chandra, P. (2019). Investment Analysis and Portfolio Management . McGraw Hill
Education

131
 Web Resources
1. www.nseindia.com
2. www.moneycontrol.com
3. www.sebi.gov.com
4. www.cfsinstitute.org
5. www.springer.com

MAPPING WITH PROGRAMMES OUTCOMES & PROGRAMMES 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 2 3 2 2
CO2 3 2 3 3 3 3 2 2 3 2 2
CO3 3 2 3 3 3 2 3 2 3 2 2
CO4 3 2 3 3 3 3 2 2 3 2 2
CO5 3 2 3 3 3 2 3 2 3 2 2
TOTAL 15 10 15 15 15 12 12 10 15 10 10
AVERAGE 3 2 3 3 3 2.4 2.4 2 3 2 2

3-Strong, 2-Medium , 1- Low

132
 THIRD YEAR – SEMESTER – VI
DISCIPLINE SPECIFIC ELECTIVE 6/6 - INTERNATIONAL FINANCIAL
MANAGEMENT
L T P S Credits Inst. Marks
Catego

Hours
ry

CIA External Total

5 3 5 25 75 100
Learning Objectives
LO1 Provide students with a basicknowledgeofhow international financial markets work.
LO2 Provide students with an understanding of exchange rates andwhy currency values fluctuate.
LO3 Explore methods used to manage risk in the global markets.
LO4 Supportstudent learning throughsite visits to culturalandfinancial enters.
LO5 Provideanindepthunderstandingoftheprocessandtechniquesusedtomakeinternationalinvestmen
tdecisions.
UNI Contents No. of
T Hours
International Financial Environment
Financial Management in a Global Context, Recent Changes in Global
Financial Markets, International Monetary System, Foreign exchange reserves,
Balance of payments, Balance of Trade, Bilateral and multilateral agreements
I 15
relating to financial transactions, Flow of funds internationally through FDI
and FII, Govt Policies regarding FII & FDI, Integration of global developments
with the changing business environment in India.

Foreign Exchange Markets

Foreign Exchange Market Structure of the Foreign Exchange Market, Types of
II Transactions and Settlements, Exchange Rate Quotations and Arbitrage, Direct 15
and indirect quote, Spot rate and forward rates, Swap Points, Currency
premium and discount, triangular arbitrage
Foreign Exchange Rate Determination
Discussion on devaluation of Rupee, Theories of Exchange Rate
III 15
Determination, Fundamental International Parity Conditions, Purchasing
Power and Interest Rate Parity, Fisher Effect and International Fischer Effect
Managing Foreign Exchange Risk
IV The Concept of Hedging and Speculation, Currency Forwards, Currency 15
Futures, Currency Options, Currency swaps
Corporate Exposure Management
The Risk Management Process, Exposure Management, Transactions
V Exposure, Operations Exposure, Interest Rate Exposure, Financial Swaps and 15
Credit Derivatives, Techniques of managing foreign currency exposures.

Total 75

133
CO Course Outcomes
1. Discuss about foreign exchange markets and international financial markets

2. Explain the various instruments traded in forex markets

3. Analyze international investment avenues

4. Analyze foreign exchange risks and risk management strategies

5. Evaluate and manage foreign exchange risk exposure

Textbooks
1. Jeff Maruda; International Financial Management; Cengage publication; Latest Edition
2. Eun&Resnick, International Finance Management - 4/e, Tata McGraw Hill.
3. MadhuVij International Financial Management , Excel BOOKS, 2010.
4. Apte P. G, International Financial Management –6/e, TMH, 2011
5. Eiteman, Multinational Business Finance – Moffett and Stonehill, 12/e, Pearson, 2011.
Reference Books
1. Eun C.S., Resnick B.G., ―International Financial Management‖, 2010, Tata McGraw Hill
Education Pvt. Ltd., 4th Ed. Special Indian Edition
2. Shailaja G, ―International Finance‖, 2010, 2nd Ed. Orient Black‘swan.
3. Hendrik Van den Berg, ―International Finance and Open Economy Macro Economics‖, 2009,
1st Ed. Cambridge.
4. Sharan V., ―International Financial Management‖, 2009, 5th Ed. PHI, EEE
5. Madura J., ―International Financial Management‖, 2010, 4th Ed. Cengage Learning.

Web Resources
1. www.iare.ac.in
2. www.rug.nl
3. www.soas.ac.uk

134
 MAPPING WITH PROGRAMME OUTCOMES AND PROGRAM
SPECIFIC OUTCOMES:
PO PO PSO PSO PSO
PO 1 PO 2 PO 5 PO 6 PO 7 PO 8
3 4 1 2 3
CO 1 3 2 2 2 2 2 2 2 3 3 2
CO 2 3 2 3 3 2 2 2 2 3 2 2
CO 3 3 2 3 3 2 2 2 2 3 2 2
CO 4 3 2 3 2 2 2 2 2 3 3 2
CO 5 3 2 3 3 2 2 2 2 3 2 2
TOTAL 15 10 14 13 10 10 10 10 15 12 10
AVERAGE 3 2 2.8 2.6 2 2 2 2 3 2.4 2

3-Strong, 2-Medium , 1- Low

135
 THIRD YEAR – SEMESTER – VI
DISCIPLINE SPECIFIC ELECTIVE 7/8 – FINANCIAL REPORTING ANALYSIS
L T P S Credits Inst. Marks
Category

Hours
CIA External Total

5 3 5 25 75 100

Learning Objectives
LO1 To interpret and analyse the general purpose of financial reporting and IND AS
LO2 To evaluate the knowledge of disclosures like Accounting Standards, SEBI
LO3 To understand differing accounting policies and their impact on financial statements
LO4 To demonstrate about financial statements with the help of Ratio Analysis.
LO5 To provide knowledge in emerging trends in E-commerce reports.
UNIT Contents No. of
Hours
Introduction
Concept and objectives of financial reporting, Users of financial reports,
Conceptual Framework for financial reporting, Understanding financial
statements of a Joint Stock Company : Balance sheet, Statement of Profit and
I 15
Loss, Cash Flow statement, Statement of changes in Equity, Notes
to the accounts, Significant accounting policies, Accounting Standards,
Converged Indian Accounting Standards (Ind AS) relevant to the financial
statements.
Disclosures 15
II Disclosures under Companies Act, 2013, Accounting Standards, Securities
Exchange Board of India (SEBI) – in annual reports and company website.
Analysis of Financial Statements – Techniques Comparative financial 15
III statements, Common Size Financial Statements, Ratio Analysis, Cash
Flow Analysis, Trend Analysis.
Analysis of Financial Statements – A Case Study Intra-firm and inter-firm 15
comparison of any three listed companies from any sector/industry for a
IV period of five years using the spread sheet,
Use of Ratio analysis, Industry Averages, Growth rates, CAGR, Z-score etc. in
the analysis.
Emerging Trends in Reporting 15
Accounting for E-commerce business – Introduction, elements of e-commerce
transactions, business models, classification of e-commerce websites, revenue
V recognition and measurement of costs, Indian Accounting Standard and its
implication on E-Commerce companies
Integrated Reporting – Meaning, Purpose, Salient features of framework, the
Capitals and Value creation ,Value Added Statement
Total 75

136
CO Course Outcomes
Identify the basic reporting structure of accounting information, statements framework
CO1
and Indian Accounting Standards
CO2 Describe the process of Disclosures under Companies Act, 2013

CO3 Prepare various financial statement, Ratio Analysis and cash Flow Analysis

CO4 Understand the techniques of financial decision making in the business corporates.
CO5 Explain the recent trends on reporting and integrated reports.
Textbooks
1 Bhattacharya. K Ashish, Corporate Financial Reporting and Analysis, PHI Learning,
New Delhi
2. Gupta, Ambrish, Financial Accounting for Management: An analytical perspective,
Pearson education, New Delhi
3 Lal, Jawahar&Sucheta, Gauba, Financial Reporting and Analysis. Himalaya Publishing
House, Mumbai.
4 Sapra, Ritu, Kaur, Kamaldeep&ChawlaKanika. Financial Reporting and Analysis.
Wisdom Publications, Delhi.
Reference Books
1. George J. Benstonet. Al, World Financial Reporting, Oxford University
Press.
2. Gibson, C. H., Financial reporting and analysis. Nelson Education.
3 Lawrence Revsine, Daniel W. Collins, W. Bruce Johnson, H. Fred Mittelstaedt.
Financial Reporting and Analysis. McGraw Hill Education
4 R.K. Mautz and William G. May, Financial Disclosure in a Competitive Economy,
Financial Executive Research Foundation, USA.
Web Resources
1. https://core.ac.uk
2. https://afm.utexas.edu/financial-accounting-and-reporting
3 https://www.udemy.com

137
 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 2 3 3 3

CO2 3 3 3 3 3 3 3 3 3 3 3

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

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

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

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

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

3-Strong, 2-Medium , 1- Low

138
 THIRD YEAR – SEMESTER – VI
DISCIPLINE SPECIFIC ELECTIVE 8/8 - INDIAN ACCOUNTING STANDARDS
L T P S Credits Inst. Marks
Category

Hours
CIA External Total

Discipline 5 3 5 25 75 100
Specific
Elective 8/8
Learning Objectives
After studying this unit, the student
LO1
To understand the concept of Accounting Standards and their Committee
LO2 To familiarize with the framework and presentation of Financial Statements
LO3 To disclosure requirements and valuation of numerous financial transactions
LO4 To identify the treatments of issue and redemption of shares,
LO5 To provide insight into the revaluation, depreciation and useful for economic life
UNIT Contents No. of
Hours
The role and structure of the International Accounting Standards Board -
committees including the Standing Interpretations Committee (SIC) and the
relationship to IOSCO and to local regulatory authorities – The process
I 15
leading to the promulgation of a standard practice - The powers and duties of
the external auditors - the audit report and its qualification for accounting
statements not in accordance with best practice
The IASB's Framework for the Preparation and Presentation of Financial
Statements - Preparation of the financial statements of non-group enterprises
II - the regulatory requirements for published financial statements (IAS 1)- The 15
preparation of cash flow statements (IAS 7) - Reporting Performance; the
measurement of income - extraordinary items prior period items
The treatment in an enterprise's financial statements of shares, debentures,
dividends and interest – the recognition of revenue (IAS 18) - the distribution
III 15
of profit and the maintenance of capital – The disclosure of related parties to
a business (IAS 24).
The issue and redemption of shares including definitions and treatment of
share issue and redemption costs (IAS 32 and IAS 39), the share premium
account, the accounting for maintenance of capital arising from the purchase
IV 15
by a company of its own shares - Contingencies and events occurring after
the balance sheet date (IAS 10)- Provisions, contingent liabilities and
contingent assets (IAS 37).
Property, Plant and Equipment (IAS 4+16+36) - the calculation of
depreciation and the effect of revaluations, changes to economic useful life
impairment in value, repairs, improvements and disposals - Goodwill
V (excluding Goodwill arising on consolidation) and Intangible Fixed Assets 15
(IAS 38 and IAS 36) - recognition, valuation, amortisation and impairment.
Tax in financial accounts and government grants (IAS 12+20), and deferred
tax (IAS 12).
Total 75

139
CO Course Outcomes
Understood the content of IND AS and audit report process
CO1

CO2 Analyse the required financial statements for preparation of cash flow statements

CO3 Interpret the treatments of financial treatments and make use of the requirements

CO4 Explain accounting treatments share issue, redemption, and contingencies

Summarize calculation of depreciation and utilise revaluation, recognition, and
CO5
amortisation
Textbooks
1 Taxmann's Indian Accounting Standards
.
2 Dolphy D'Souza, Indian Accounting Standards, Snow white publications
.
3 MukeshSaraf, Indian Accounting Standards, Bharat
Reference Books
1 Rajkumar S Adukia, Indian Accounting Standards, Lexis Nexis
.
2 Snowwhite's , Indian Accounting Standards
.
3 T P Ghosh, Indian Accounting Standards, Taxmann's
Web Resources
1 http://www.icai.org
.
2 http://www.udemy.com
.
3 http://www.indianaccountind.in
4 http://www.webtel.in

140
 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 2 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 2 3 3 3 2 3 3 3
CO4 3 3 3 3 3 2 3 3 3 3 3
CO5 3 3 3 2 3 3 3 3 3 3 3
TOTAL 15 15 15 12 15 13 15 13 15 15 15
AVERAGE 3 3 3 2.4 3 2.6 3 2.6 3 3 3

3-Strong, 2-Medium , 1- Low

141
 THIRD YEAR – SEMESTER – VI
PROFESSIONAL COMPETENCY SKILL - GENERAL AWARENESS FOR
COMPETITIVE EXAMINATIONS

Marks
Inst.
Category L T P S Credits
Hours
CIA External Total

Professional
2 2 2 25 75 100
competency skill
Learning Objectives
To create the opportunity for learning across different disciplines and builds experience for students
as they grow into lifelong learners.To build experiences for students as they grow into lifelong
learners. To know the basic concepts of various discipline
Prerequisites: Should have studied Commerce in XII Std
UNIT Details No. of
Hours
Indian Polity
Basics concepts- Three organs of Indian government (Executives ,
Legislature, Judiciary), Introduction to Indian Constitution – Salient features
I of constitution, Preamble, Fundamental rights, Fundamental duties, Directive 6
Principles of State policy, Types of Majority, Amendments to the Constitution,
Basic structure Doctrine, Division of subjects between the union and the states
local Governance, Elections in India and Election Commission,pCAG.
Geography
Major oceans of the world –Important Canals – Gulfs – Straits and passes –
Indian Rivers and its Tributaries – Climatology – Atmosphere, Wind systems,
Clouds systems, World climatic classification – Indian climate – Indian
II 6
Monsoon – Indian‘s physical features, Indian Soil types and Distribution –
Importance Trade routes and projects, Indian naturals vegetation – Indian
agriculture- Major crops and its distribution, Indian Industries and its
Distribution.
Economy
NationalIncome – Inflation – Money and Banking - Agriculture in India –
III Union Budget – Planning in India – Poverty – Unemployment – Inclusive 6
Development and Development issues – Industrial polices – Financial
Markets.
History
Modern India – formation of Indian National Congress – Morley Minto
Reforms, Revolutionary activities – World War I and India‘s Response –
Home Rule league – Montague Chelmsford reforms – Rowlatt Act – Non –
IV 6
Cooperation Movement – Simon commission and Nehru Report – Civil
Disobedience Movement and Round Table conferences – Quit India
Movement and Demand for Pakistan – Cabinet Mission – Formation of
Constituents Assembly and partition of India.

142
 Environment and Ecology
Basic concepts – Ecology, Biodiversity- Food chain and food web – Bio Geo
V Chemical Cycles – International Bio Diversity organisations- International 6
Conventions – Conferences and Protocol – Indian Environmental laws and
Environment Related organisation
TOTAL 30
Course Outcomes
CO On completion of this course, students will
CO1 Develop board knowledge of the different components in polity

CO2 Understand the Geographical features across countries and in India

CO3 Acquire knowledge on the aspects of Indian Economy
CO4 Understand the significance of India‘s Freedom Struggle
CO5 Gain knowledge on Ecology and Environment
Textbooks
1 Class XI and XII NCERT Geography

2 History – Old NCERT‘S Class XI and XII

Reference Books
1 M. Laxmikant (2019) , Indian polity, McGraw- Hill
2 Ramesh Singh (2022) , Indian Economy , McGraw - Hill
3 G.C Leong, Physical and Human Geography, Oxford University Press
4 MajidHussain- India Map Entries in Geography, GK Publications Pvt , Ltd.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
2 https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-for-finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

143