B.COM.

,
E-COMMERCE

SYLLABUS
 FROM THE ACADEMIC YEAR

2023-2024

TAMILNADU STATE COUNCIL FOR HIGHER

EDUCATION, CHENNAI – 600 005

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

iv. Semester Index.

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

Activity, Environment, Professional Competency

1) Course Lesson Box

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

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

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM E-COMMERCE

Programme
Code:
Duration: UG - 3 years

Programme PO1: Disciplinary knowledge: Capable of demonstrating

Outcomes: comprehensive 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
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 toembrace
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 demonstratingthe
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.
Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement
Outcomes: with 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
 Credit Distribution for UG Programmes
Sem I Credi H Sem II Credi H Sem III Credit H Sem IV Credi H Sem V Credit H Sem VI Credit H
t t t
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 3 21 30
0
Total – 140 Credits
 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
Third Year
8
 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.

METHODS OF EVALUATION
Intern Continuous Internal Assessment Test
al Assignments / Snap Test / Quiz
Seminars 25 Marks
Evalua
tion Attendance and Class Participation

Extern End Semester Examination 75 Marks

al
Evalua
9
tion
Total 100 Marks
METHODS OF ASSESSMENT

Remem  Thelowestlevelofquestionsrequirestudentstorecallinformationfro
bering mthecoursecontent
(K1)  Knowledgequestionsusuallyrequirestudentstoidentifyinformation
inthetextbook.
Underst  Understandingoffactsandideasbycomprehendingorganizing,co
anding mparing,translating,interpolatingandinterpretingintheirownwo
(K2) rds.
 Thequestionsgobeyondsimplerecallandrequirestudentstocombi
nedatatogether
Applica  Studentshavetosolveproblemsbyusing/
tion applyingaconceptlearnedintheclassroom.
(K3)  Studentsmust usetheir knowledgetodetermineaexactresponse.
Analyz  Analyzingthequestionisonethatasksthestudentstobreakdownso
e (K4) methingintoitscomponentparts.
 Analyzingrequiresstudentstoidentifyreasonscausesormotivesa
ndreachconclusionsorgeneralizations.
Evaluat  Evaluationrequiresanindividualtomakejudgmentonsomething.
e (K5)  Questionstobeaskedtojudgethevalueofanidea,acharacter,aworko
fart,orasolutiontoaproblem.
 Studentsareengagedindecision-makingandproblem–solving.
 Evaluationquestionsdonothavesinglerightanswers.
Create  Thequestionsofthiscategorychallengestudentstogetengagedincr
(K6) eativeandoriginalthinking.
 Developingoriginalideasandproblemsolvingskills

10
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.

11
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
sectors

12
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

13
 B.COM –E-COMMERCE

Cours
e Credi Hour
Part Title of the Course
Cod ts s
e
FIRST YEAR
FIRST SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part
Core Paper I –Financial Accounting I 5 5
III
Part Core Paper II - Principles of
5 5
III Management
Elective I - Business Communication
Part
Elective I - Indian Economic Development
III
Elective I - Business Economics 3 4
Part Skill Enhancement Course SEC – 1 2 2
IV Foundation Course FC 2 2
TOTAL 2 3
3 0
SECOND SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part
Core Paper III –Financial Accounting II 5 5
III
Part
Core Paper IV-Business Law 5 5
III
Elective –II-Introduction to Information
Technology
3
Part Elective II – E-commerce
III
4
Elective II –International trade

Part Skill Enhance Course SEC – 2 2 2

IV Skill Enhancement Course – SEC 3 2 2
TOTAL 2 3
3 0
SECOND YEAR
THIRD SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part
Core Paper V- Corporate Accounting I 5 5
III
Part
Core Paper VI -Company Law 5 5
III

14
 Elective III- Web Design 3

Elective III – Data Base Management 3 4

Part Systems 4
IV Elective III – PHP Programming
Skill Enhance Course SEC – 4 1 1
Part Skill Enhancement Course – SEC 5 2 2
IV
Environmental Studies 1
2 3
TOTAL
2 0
FOURTH SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part Core Paper VII–Corporate Accounting II
5 5
III
Part Core Paper VIII- Principles of Marketing
5 5
III
Elective IV– Python for Data Analytics
Elective IV– Computer Application in 3
Part
Business
III 3

Elective IV- Java programming

Skill Enhance Course SEC – 6 2 2
Part
Skill Enhancement Course – SEC 7 2 2
IV
Environmental Studies 1 1
TOTAL 2 3
5 0
THIRD YEAR
FIFTH SEMESTER
Part
Core Paper IX –Cost Accounting I 4 5
III
Part Core Paper X - Banking Law and
4 5
III Practice
Part Core Paper XI – Income Tax Law and
4 5
III Practice I
Part Core Paper XII – Project Viva vove
III Auditing and Corporate 4 5
Governance
Part Discipline Specific Elective 1/2 3 4
III Entrepreneurial development/Introduction
to Industry 4.0
15
 Discipline Specific Elective 3/4 Indirect 3 4
Taxation / E-Commerce Technology-I
Part
Value Education 2 2
IV
Summer Internship / Industrial Training 2 -
TOTAL 2 3
6 0
SIXTH SEMESTER

Part Core Paper XIII –Cost Accounting - II

4 6
III

Part Core Paper XIV-Management

4 6
III Accounting

Part Core Paper XV- Income Tax Law and

Practice II 4 6
III

Discipline Specific Elective 5/6-Logistics

& Supply Chain Management// 6/6 -
Part Customer relationship Management 3 5
III
Discipline Specific Elective 7/8-
Fundamentals of Digital Marketing/E-
Commerce Technology-II 3 5

General awareness for Competitive 2 2

Examination
Part Extension Activity
1 -
V

TOTAL 2 3
1 0

GRAND TOTAL 1
140 8
0

16
 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

I Accounting Concepts and Conventions - Journal, Ledger 15
Accounts– Subsidiary Books –– Trial Balance - Classification of
Errors – Rectification of Errors – Preparation of Suspense
Account – Bank Reconciliation Statement - Need and Preparation

Final Accounts

II Final Accounts of Sole Trading Concern- Capital and Revenue 15

Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.

17
 Depreciation and Bills of Exchange

Depreciation - Meaning – Objectives – Accounting Treatments -

Types - Straight Line Method – Diminishing Balance method –
Conversion method.
III 15
Units of Production Method – Cost Model vs Revaluation

Bills of Exchange – Definition – Specimens – Discounting of

Bills – Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate

Accounting from Incomplete Records – Single Entry System

Incomplete Records -Meaning and Features - Limitations -

Difference between Incomplete Records and Double Entry System
IV 15
- Methods of Calculation of Profit - Statement of Affairs Method
– Preparation of final statements by Conversion method.

Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of

V Short Working – Lessor and Lessee – Sublease – Accounting 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

18
 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

19
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

CO3 3 2 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

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

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

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 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

20
 Introduction to Management

Meaning- Definitions – Nature and Scope - Levels of

Management – Importance - Management Vs. Administration –
Management: Science or Art –Evolution of Management
I 15
Thoughts – F. W. Taylor, 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 –
II Planning Process - Tools and Techniques of Planning – 15
Management by Objective (MBO). Decision Making: Meaning –
Characteristics – Types - Steps in Decision Making –
Forecasting.

Organizing

Meaning - Definitions - Nature and Scope – Characteristics –

Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types 15
- Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of Management.

Staffing

Introduction - Concept of Staffing- Staffing Process –

Recruitment – Sources of Recruitment – Modern Recruitment
IV Methods - Selection Procedure – Test- Interview– Training: Need 15
- Types– Promotion –Management Games – Performance
Appraisal - Meaning and Methods – 360 degree Performance
Appraisal – Work from Home - Managing Work from Home
[WFH].

21
 Directing

Motivation –Meaning - Theories – Communication – Types -

Barriers to Communications – Measures to Overcome the
Barriers. Leadership – Nature - Types and Theories of
Leadership – Styles of Leadership - Qualities of a Good Leader –
Successful Women Leaders – Challenges faced by women in
V workforce - Supervision. 15
Co-ordination and Control

Co-ordination – Meaning - Techniques of Co-ordination.

Control - Characteristics - Importance – Stages in the Control

Process - Requisites of Effective Control and Controlling
Techniques – Management by Exception [MBE].

Total 75

Course Outcomes

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,

2
New Delhi.

P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill,

3
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

22
 K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited,
1
Chennai

Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill,

2
Sultan 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-notes/
3
coordination/coordination/21392

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

23
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS COMMUNICATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 25 75 100

Learning Objectives

LO1 To enable the students to know about the principles, objectives and importance
of communication in commerce and trade.

LO2 To develop the students to understand about trade enquiries

LO3 To make the students aware about various types of business correspondence.

LO4 To develop the students to write business reports.

LO5 To enable the learners to update with various types of interviews

Prerequisites: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours

Introduction to Business Communication

Definition – Meaning – Importance of Effective Communication –

I Modern Communication Methods – Barriers to Communication – 12
E-Communication - Business Letters: Need - Functions – Essentials
of Effective Business Letters – Layout

Trade Enquiries

II Trade Enquiries – Orders and their Execution – Credit and Status 12

Enquiries – Complaints and Adjustments – Collection Letters –
Sales Letters – Circulars

24
 Banking & Insurance Correspondence

Banking Correspondence – Types – Structure of Banking

Correspondence – Elements of a Good Banking Correspondence –
III Insurance – Meaning and Types – Insurance Correspondence – 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance
– Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence

Secretarial Correspondence

Company Secretarial Correspondence – Introduction – Duties of

IV Secretary – Classification of Secretarial Correspondence – 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report Writing

Interview Preparation

V Application Letters – Preparation of Resume – Interview: Meaning 12

– Objectives and Techniques of Various Types of Interviews –
Creating & maintaining Digital Profile

TOTAL 60

Course Outcomes

CO1 Acquire the basic concept of business communication.

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business

CO4
reports.

CO5 Acquire the skill of preparing an effective resume

Textbooks

Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan

1
Chand & Sons- New Delhi.

25
 Gupta and Jain, Business Communication, Sahityabahvan Publication, New
2
Delhi.

3 K.P. Singha, Business Communication, Taxmann, New Delhi.

R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand

4
Publications, New Delhi.

M. S. Ramesh and R. Pattenshetty, Effective Business English and

5
Correspondence, S. Chand & Co, Publishers, New Delhi.

Reference Books

1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 RithikaMotwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.

Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,

4
Private Ltd- NewDelhi.

5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://accountingseekho.com/

2 https://www.testpreptraining.com/business-communications-practice-exam-
questions

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

26
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER - I

ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 25 75 100

Learning Objectives

LO1 To understand the 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

27
 Economic Development and Growth

Meaning & Definition - Concepts of Economic Growth and

Development. Differences between Growth and Development.
I Measurement of Economic Development: Per Capita Income, 12
Basic Needs, Physical Quality of Life Index, Human Development
Index and Gender Empowerment Measure- Factors affecting
Economic Development

Classification of Nations on the basis of development

Characteristics of Developing Countries and Developed Countries

- Population and Economic Development- Theories of
II 12
Demographic Transition. Human Resource Development and
Economic Development

National Income

Meaning, Importance, National Income -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,
IV Impact and Incidence of Taxation, Public Expenditure- 12
Classification and Cannons of Public Expenditure, Public Debt-
Need, Sources and Importance, Budget-Importance, Types of
Deficits -Revenue, Budgetary, Primary and Fiscal, Deficit
Financing.

Money Supply

Theories of Money and Its Supply, Types of Money-Broad,

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

TOTAL 60

Course Outcomes

CO1 Elaborate the role of State and Market in Economic Development

28
 CO2 Explain the Sectorial contribution to National Income

CO3 Illustrate and Compare National Income at constant and current prices.

CO4 Describe the canons of public expenditure

CO5 Understand the theories of money and supply

Textbooks

1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi

2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai

3 Remesh Singh, Indian Economy, McGraw Hill, Noida.

4 NitinSinghania, Indian Economy, McGraw Hill, Noida.

5 Sanjeverma, The Indian Economy, unique publication, Shimla.

Reference Books

GhatakSubrata : Introduction to Development Economics, Routledge

1
Publications, New Delhi.

SukumoyChakravarthy : Development Planning- Indian Experience, OUP,

2
New Delhi.

3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.

4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.

Todaro, MichealP : Economic Development in the third world, Orient

5
Longman, 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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

29
 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

30
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 25 75 100

Learning Objectives

LO1 To understand the approaches to economic analysis

LO2 To know the various determinants of demand

LO3 To gain knowledge on concept and features of consumer behaviour

LO4 To learn the laws of variable proportions

To enable the students to understand the objectives and importance of pricing

LO5
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:
I Production Possibility frontiers – Opportunity Cost – Accounting 12
Profit and Economic Profit – Incremental and Marginal Concepts
– Time and Discounting Principles –

Concept of Efficiency- Business Cycle:- Theory, Inflation,

Depression, Recession, Recovery, Reflation and Deflation,

31
 Demand & Supply Functions

Meaning of Demand - Demand Analysis: Demand Determinants,

II Law of Demand and its Exceptions. Elasticity of Demand: 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods
of Demand Forecasting, Law of Supply and Determinants.

Consumer Behaviour

Consumer Behaviour – Meaning, Concepts and Features – Law of

Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal
and Ordinal concepts of Utility - Indifference Curve: Meaning,
III Definition, Assumptions, Significance and Properties – 12
Consumer’s Equilibrium. Price, Income and Substitution Effects.
Types of Goods: Normal, Inferior and Giffen Goods - Derivation
of Individual Demand Curve and Market Demand Curve with the
help of Indifference Curve.

Theory of Production

Concept of Production - Production Functions: Linear and Non –

Linear Homogeneous Production Functions - Law of Variable
IV Proportion – Laws of Returns to Scale - Difference between Laws 12
of variable proportion and returns to scale – Economies of Scale –
Internal and External Economies – Internal and External
Diseconomies - Producer’s equilibrium

Market Structure

Price and Output Determination under Perfect Competition, Short

Period and Long Period Price Determination, Objectives of
Pricing Policy, its importance, Pricing Methods and Objectives –
V Price Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –
Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve

TOTAL 60

Course Outcomes

CO1 Explain the positive and negative approaches in economic analysis

CO2 Understood the factors of demand forecasting

CO3 Know the assumptions and significance of indifference curve

32
 CO4 Outline the internal and external economies of scale

CO5 Relate and apply the various methods of pricing

Textbooks

H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New
1
Delhi.

2 C.M. Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.

3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.

4 T.P Jain, Business Economics, Global Publication Pvt. Ltd, Chennai.

5 D.M. Mithani, Business Economics, Himalaya Publishing House, Mumbai.

Reference Books

1 S.Shankaran, Business Economics-Margham Publications, Chennai.

P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand

2
& Sons, New Delhi.

Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson

3
Australia

Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt. Ltd,
4
Chennai.

Saluram and Priyanka Jindal, Business Economics, CA Foundation Study

5
material, 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-
3
objectives-basis-and-factors/74160

33
 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 1 2 2

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

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

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

To gain an understanding about partnership accounts relating to Admission and

LO3
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

34
 Contents No. of
Unit
Hours

Hire Purchase and Instalment System

I Hire Purchase System – Accounting Treatment – Calculation of 15

Interest - 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
II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: 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 15

Goodwill - 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
IV of Goodwill – Preparation of Balance Sheet - One or more 15
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 Standards - Development of Accounting Standards
V 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

35
CO1 To evaluate the Hire purchase accounts and Instalment systems

CO2 To prepare Branch accounts and Departmental Accounts

To understand the accounting treatment for admission and retirement in

CO3
partnership

CO4 To know Settlement of accounts at the time of dissolution of a firm.

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.

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

4
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.

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

3
Mumbai.

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

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

5
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

36
 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

37
 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

LO1 To know the nature and objectives of Mercantile law

LO2 To understand the essentials of valid contract

LO3 To gain knowledge on performance contracts

LO4 To define the concepts of Bailment and pledge

LO5 To understand the essentials of contract of sale

Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Elements of Contract

Indian Contract Act 1872: Definition of Contract, Essentials

I of Valid Contract, Classification of Contract, Offer and 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract

Performance Contract

Meaning of Performance, Offer to Perform, Devolution of

II Joint liabilities & Rights, Time and Place of Performance, 15
Reciprocal Promises, Assignment of Contracts - Remedies for
Breach of contract - Termination and Discharge of Contract -
Quasi Contract

Contract of Indemnity and Guarantee

III Contract of Indemnity and Contract of Guarantee - Extent of 15

Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –

38
 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

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

TOTAL 75

Course Outcome (PO,PSO,CO mapping has to be reworked)

CO1 Explain the Objectives and significance of Mercantile law

CO2 Understand the clauses and exceptions of Indian Contract Act.

CO3 Explain concepts on performance, breach and discharge of contract.

CO4 Outline the contract of indemnity and guarantee

CO5 Explain the various provisions of Sale of Goods Act 1930

Textbooks

1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.

2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.

3 M C Kuchhal&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.

39
 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

40
 FIRST YEAR – SEMESTER – II

ELECTIVE– II: Introduction to Information Technology

Subject code Inst. Marks

L T P S Credits
Hours
CIA External Total

4 3 4 25 75 100

Learning Objectives
LO1 To recall the information technology and digital domain
LO2 To explore the fundamentals of computers
LO3 To identify the transmission of information
LO4 To analyze the different computer networking
LO5 to apply the internet architecture and network security
Prerequisites: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction to Information Technology-Understanding the Digital Domain-
I Representing Numbers and text in Binary-binary code 12
Fundamentals of Computers: Computer Hardware-Software-System. Software
II Application Software-Translators-MLL-HLL-ALL. 12
Transmission of Information: Fundamentals of Communications-Fiber Optics-
III 12
Wireless Communications-ISDN.
Computer Networking: Goals-Topologies-Local Area Networks-Wide Area
IV 12
Networks Communication Protocol
Internet Architecture-Types of Network Security-Internet applications-Internet
V Address Domain Name-E-mail. 12

TOTAL 60
CO Course Outcomes
CO1 Describe the importance of information technology
CO2 Analyze the computer hardware and software system
CO3 Apply the transmission of information in communication system
CO4 Discuss the computer networking and its applications
CO5 Explore the internet architecture and the types of network security.
Textbooks
Introduction to Information Technology PelinAksoy, LauraDeNardis, Cengage Learning
1
India Private Limited, First Indian Reprint 2008.
2 M.Moris Mano, “Digital Logic and Computer Design”, First Edition, 2004, Pearson
Behrouz and Forouzan,2001, Introduction to Data Communication and Networking, 3rd
3.
Edition, MH.
Reference Books

41
 1. V. Rajaraman, Introduction to Information technology, PHI Learning 2018
2. Richard Fox, Information Technology, CRC Press
3. Sanjay Saxena, Information technology, Vikas Publications Pvt Ltd, 2018
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.tutorialspoint.com/computer_fundamentals/index.htm
://www.tutorialspoint.com/basics_of_computers/index.htm
2
https://www.google.co.in/books/edition/Information_Technology/Y4bNBQAAQBAJ
3
?hl=en&gbpv=1&dq=introduction+to+information+technology&printsec=frontcover

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

42
 FIRST YEAR – SEMESTER - II

ELECTIVE - II:E- COMMERCE

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 goals of Electronic commerce

LO2 To understand the various Business models in emerging E-commerce areas

LO3 To have an insight on the internet marketing technologies

LO4 To understand the benefits and implementation of EDI

LO5 To examine the ethical issues of E-commerce

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours

Introduction to E-Commerce

Defining E - Commerce; Main Activities of Electronic

Commerce; Benefits of E-Commerce; Broad Goals of Electronic
I Commerce; Main Components of E-Commerce; Functions of 12
Electronic Commerce - Process of E-Commerce - Types of E-
Commerce; The World Wide Web, The Internet and the Web:
Features, Role of Automation & Artificial Intelligence in E-
Commerce.

E-Commerce Business Models & Consumer Oriented E

Commerce

E-commerce Business Models, Major Business to Consumer

II (B2C) Business Models, Major Business to Business (B2B) 12
Business Models, Business Models in Emerging E-Commerce
Areas - E-tailing: Traditional Retailing and E- retailing, Benefits
of E-retailing, Models of E-retailing, Features of E-retailing.

43
 E-Commerce Marketing Concepts

The Internet Audience and Consumer Behaviour, Basic

III Marketing Concepts, Internet Marketing Technologies – 12
Marketing Strategy - E services: Categories of E-services, Web-
Enabled Services, Information-Selling on the Web.

Electronic Data Interchange & Security

Benefits of EDI, EDI Technology, EDI Standards, EDI

Communications, EDI Implementation, EDI Agreements, EDI
Security. Electronic Payment Systems, Need of Electronic
IV Payment System - Digital Economy - Threats in Computer 12
Systems: Virus, Cyber Crime Network Security: Encryption,
Protecting Web Server with a Firewall, Firewall and the Security
Policy, Network Firewalls and Application Firewalls, Proxy
Server.

Ethics in E-Commerce

Issues in E Commerce Understanding Ethical, Social and

V Political Issues in E-Commerce: A Model for Organizing the 12
Issues, Basic Ethical Concepts, Analysing Ethical Dilemmas,
Candidate Ethical Principles Privacy and Information Rights:
Information Collected at E-Commerce Websites.

TOTAL 60

CO Course Outcomes

CO1 Understand the role and features of world wide web

CO2 Understand the Benefits and model of e-tailing

CO3 Use the web enabled services

CO4 Tackle the threats in internet security system

CO5 Know about the Ethical principles Privacy and Information Rights

Textbooks

Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition,

1
Pearson Education Limited, New Delhi

S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New

2
Delhi

44
 David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,
3
McGraw-Hill, London

Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw-

4
Hill, Noida

5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai

Reference Books

Agarwala, K.N. and D. Agarwala, Business on the Net : What’s

1 and How’s of E-Commerce, McMillan Publisher India Pvt. Ltd.,
Chennai

Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New

2
Delhi

Elias M Awad, Electronic Commerce : From Vision to Fulfillment. PHI Learning

3
Pvt. Ltd., New Delhi

Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4
7.0 & MTS, Wrox Publishers, Mumbai

J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce-

5
Theory and Case Studies, The MIT Press, Cambridge, London

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.investopedia.com/terms/e/ecommerce.asp

https://www.webfx.com/industries/retail-ecommerce/ecommerce/basic-
2
ecommerce-marketing-concepts/

3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/

45
 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

FIRST YEAR – SEMESTER – II

ELECTIVE - II: INTERNATIONAL TRADE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 25 75 100

Learning Objectives

LO1 To enable students familiarise with the basics of International Trade.

LO2 To know the various theories of international trade.

LO3 To impart knowledge about balance of trades and exchange rates.

LO4 To gain knowledge about international institutions.

LO5 To gain insights on World Trade Organisation

Prerequisite: Should have studied Commerce in XII Std

Unit Contents No. of

Hours

46
 Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – Importance 12
of International Trade in the Global context

Theories of International trade: Classical theories - Adam smith’s

theory of Absolute Advantage – Ricardo’s Comparative cost
theory - Modern theories of International Trade -
II Haberler’s Opportunity Cost theory – Heckscher –Ohlin’s Modern 12
theory – International trade and Factor Mobility Theory –
Leontiff’s Paradox - International trade and economic growth
theory - Immiserating growth theory.

Balance of Payments – Components of Balance of Payments -

Current account, Capital account & Official settlement accounts -
Disequilibrium in BOP -Methods of correcting Disequilibrium -
III Balance of Payment adjustment Theories - Marshall Lerner 12
mechanism.

Balance of Trade – Terms of Trade – Meaning – Definition –

Difference between BOP and BOT.

International Economic Institutions - International Monetary

System - Bretton Woods Conference – IMF -
Objectives, Organizational structure – Membership – Quotas –
IV Borrowing and Lending 12

Programme of IMF – SDRs – India and IMF -World Bank and

UNCTAD.

World Trade Organisation (WTO) – Functions and Objectives –

V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.

TOTAL 60

Course Outcomes

CO1 Distinguish between the concept of internal and international trade.

CO2 Define the various theories of international trade.

CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

CO5 Define the workings of WTO and with special reference to India.

Textbooks

47
 Francis Cherunilam, International Trade and Export Management – Himalaya
1
Publishing House - Mumbai –04.

Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and

2 Policy) -

Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.

Robert J.Carbaugh, International Economics - Thomson Information Publishing

3 Group -

Wadsworth Publishing Company -California.

H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd – New
4
Delhi-14.

BimalJaiswal&Richa Banerjee, Introduction To International Business,

5
Himalaya Publication, Mumbai

Reference Books

1 Dr. T. Aryamala,Vijay Nicole, International Trade, Chennai

Avadhani, V.A. International Financial Management, Himalaya Publications,

2
Mumbai

PunamAgarwal and JatinderKaur, International Business, Kalyani Publications,

3
New Delhi

4 S Sankaran , International Trade, Margham Publication, Chennai

5 C B Gupta, International Business, S Chand Publishing, New Delhi

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/

https://www.economicsdiscussion.net/balance-of-payment/balance-of-payments-
2
international-trade-economics/30644

3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

48
 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

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I

Subject Inst. Marks

T P S Credits
Code L Hours CIA External Total

4 5 25 75 100
5
Learning Objectives

LO1 To understand about the pro-rata allotmentand 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
LO3
Companies 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

I Issue of Shares 15

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

Pro-rata Allotment Issue of Rights and Bonus Shares -

49
 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 –
II Redemption at Par, 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 15
Form of 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 –
IV Super Profit – Annuity and Capitalisation Method. 15

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 Applicability in India - Indian Accounting Standards –
Meaning – Objectives – Significance – Procedures for
Formulation of Standards – Ind AS – 1 Presentation of Financial
V Statement, Ind AS – 2 Valuation of Inventories, Ind AS – 7 Cash 15
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

50
 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.

R.L. Gupta and M. Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New
2
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

Web Resources

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

https://www.taxmann.com/bookstore/bookshop/bookfiles/
2
chapter12valuationofgoodwillandshares.pdf

3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
51
 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

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

52
 Introduction to Company law 15

Companies Act 2013 – Definition of a Company, Characteristics

I of Company – Lifting or Piercing the Corporate Veil – Company
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 –
IV Duties – Board Committees – Related Party Transactions – 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

V Meaning – Modes – Compulsory Winding Up – Voluntary 15

Winding Up – Consequences of Winding Up Order – Powers of
Tribunal – Petition for Winding Up – Company Liquidator.

TOTAL 75

Course Outcomes

CO1 Understand the classification of companies under the act

53
 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-act/
1
companies-act-2013.html

2 https://vakilsearch.com/blog/explain-procedure-formation-company/

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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

54
 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

55
 SECOND YEAR – SEMESTER – III

ELECTIVE - III: Web Design

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Discipline
Specific 4 3 5 25 75 100
Elective 6/6
Learning Objectives
LO1 Explaining the concept of Web design and its applications.
LO2 Detailed description for Internet Domains and establishing Connectivity Internet.
LO3 Structuring the HTML tags, Lists, Tables, Frames, Forms and Forms elements
LO4 Emphasizing the DHTML Style Sheets, linking a Style Sheet and Web page designing
LO5 Elaborating the concept of JavaScript Document Object Model and Cookies
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Internet: Basic Concepts – Communicating on Internet – Internet Domains – Internet Server
I Identities – Establishing Connectivity on the Internet 15

Introduction to HTML -Anchor Tag – Hyperlink - Head and Body Section – Heading -
II Horizontal Ruler – Paragraphs – Tags - Images and Picture – Lists – Tables – Frames - 15
Forms and forms elements.
DHTML and Style sheets - Defining styles - Elements of style - Linking a style sheet to a
III html documents - Inline style - External style sheets - Multiple styles- Web page designing. 15

Introduction to Java script - Advantage of JavaScript - Data type - Variable – Array -

IV Operator and Expression - Control and looping Constructs - Functions - Dialog Boxes. 15

JavaScript Document Object Model - Event Handling - Form Object - Built in Object - User
V Defined Object-Cookies 15

TOTAL 75

THEORY 20% & PROBLEMS 80%

CO Course Outcomes
CO
Demonstrate Internet Basic concepts and Internet Domains
1
CO
Impart Lists, Frames and Table to the Forms and Forms Elements
2
CO
Elaborate DHTML Style Sheets and Element of the Style
3
CO Representation of JavaScript Data types, Control and Looping and Functions.
56
 4
CO
Pointing out Form object, User Defined Object and Cookies
5
Textbooks
Ivan Bayross, “Web Enabled Commercial Application Development using HTML, JavaScript, DHTML
1
and PHP”, Fourth Edition, 2010, BPB Publications
Harvey M. Deitel, Paul J. Deitel, Tem R. Nieto, “Internet & World Wide Web – How to program”,
2
Third Edition, 2002, Prentice Hall
3 Using HTML 4, XML & JAVA by Eric Ladd & Jim O’Donell (Platinum Edition) (PHI)

Reference Books
1 HirdeshBharadwaj, Web designing, Paper Back, 2016
2 Brain D Miller, Principles of web design, Allworth Publications, 2022
NOTE: Latest Edition of Textbooks May be Used
Web Resources
http://books.google.co.in/books?
1 id=BrASwbtAGGUC&pg=PA69&source=gbs_selected_pages&cad=2#v
=onepage&q&f=false
https://www.google.co.in/books/edition/Principles_of_Web_Design/qFk1EAAAQBAJ?hl=en&
2
gbpv=1&dq=web%20design&pg=PA1977&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 - Strong, 2 - Medium , 1- Low

57
 SECOND YEAR – SEMESTER - III

ELECTIVE III :Database Management Systems

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

I 4 3 4 25 75 100
Learning Objectives
LO1 To understand various kinds of database systems
LO2 To analyse various models of relational data base systems
LO3 To provide knowledge about various SQL specialities and calculus
LO4 To apply basic character
LO5 To identify the exception handler.
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of Hours
Introduction - Database System - Characteristics of Database Management
I Systems - Architecture of Database Management Systems - Database Models 12
- System Development Life Cycle - Entity Relationship Model
Introduction to Relational Database Model - Structure of Relational Model –
Keys - Relational Algebra - Normalization: Functional Dependency - First
II Normal form - Second Normal Form-Third Normal form - Boyce-Code 12
Normal Form - Fourth Normal Form.

SQL: Introduction-Data Retrieval - Single row function - Group function - Set

Function - Sub query - Joins. Data Manipulation Language: Insert, Update
III 12
and Delete Statements - Transaction Control Language – View – Sequence –
Synonym – Index - Defining Constraints.
PL/SQL: Introduction-PL/SQL Basic-Character Set- PL/SQL Structure-SQL
IV Cursor Subprograms-Functions-Procedures. 12
Exception Handler Introduction - Predefined Exception - User Defined
Exception – Triggers - Implicit and Explicit Cursors - Loops in Explicit
V 12
Cursor.

TOTAL 60
CO Course Outcomes
58
 Recalling various concepts relating to data base management systems
CO1
Analyze various models of relational data base systems
CO2
Understanding SQL specialties and calculus
CO3
Applying various database designs and normalization procedure
CO4
Understanding the prospects of transaction management
CO5

Textbooks
“Database System Concepts”, 6th Edition by Abraham Silberschatz, Henry F. Korth, S.
1
Sudarshan, McGraw-Hill.
2 “Fundamentals of Database Systems”, 7th Edition by R. Elmasri and S. Navathe, Pearson
3 “An introduction to Database Systems”, C J Date, Pearson.
Reference Books
1 “Modern Database Management”, Hoffer , Ramesh, Topi, Pearson
“Principles of Database and Knowledge – Base Systems”, Vol 1 by J. D. Ullman, Computer
2
Science Press
An Introduction to Database Systems – C.J.Date – Addision – Wesley Publications – Seventh
3 Edition
2000.
4
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=T7AxM7Vqvaw
https://www.youtube.com/watch?v=kBdlM6hNDAE&list=PLxCzCOWd7aiFAN6I8CuViBu
2
CdJgiOkT2Y
https://www.youtube.com/watch?v=wjfeGxqAQOY&list=PLrjkTql3jnm-
3
CLxHftqLgkrZbM8fUt0vn

59
 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

SECOND YEAR – SEMESTER - III

ELECTIVE - III: PHP Programming

L T P S Credits Inst. Marks

Categor

Hours
y

CIA Externa Total

l
Discipline 4 3 5 25 75 100
Specific
Elective 5/6
Learning Objectives
LO1 To understand the PHP programming
LO2 To apply the controlling program flow
LO3 To analyze the PHP arrays
LO4 To imply the concept of using functions
LO5 To work with database and SQL
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introducing PHP – Basic development Concepts – Creating first PHP Scripts –
I Using Variable and Operators – Storing Data in variable – Understanding Data
types – Setting and Checking variables Data types – Using Constants – 15

60
 Manipulating Variables with Operators.

Controlling Program Flow: Writing Simple Conditional Statements - Writing

More Complex Conditional Statements – Repeating Action with Loops –
II 15
Working with String and Numeric Functions.

Working with Arrays: Storing Data in Arrays – Processing Arrays with Loops
and Iterations – Using Arrays with Forms - Working with Array Functions –
III 15
Working with Dates and Times.

Using Functions and Classes: Creating User-Defined Functions - Creating

Classes – Using Advanced OOP Concepts. Working with Files and Directories:
IV 15
Reading Files-Writing Files Processing Directories.

Working with Database and SQL : Introducing Database and SQL- Using
MySQL-Adding and modifying Data-Handling Errors – Using SQLite Extension
V 15
and PDO Extension.

TOTAL 75
CO Course Outcomes
CO1 Illustrate the PHP Programming
CO2 Apply the Controlling program flow
CO3 Analyze the working with Arrays
CO4 Describe the functions and classes in PHP Programming
CO5 Implication of adding and modifying data in database and SQL.
Textbooks
VikramVaswani, “PHP A Beginner's Guide”, Tata McGraw Hill 2008.
1
1.
Steven Holzner , “The PHP Complete Reference”, Tata McGraw Hill, 2007.
2

3 Steven Holzer , “Spring into PHP”, Tata McGraw Hill 2011, 5thEdition.
Reference Books
1 1. RasmusLerdorf, Kevin Tatroe, Bob Kaehms, PHP Programming,
2 2. Leon Atkinson “Core PHP Programming”, Prentice Hall, ISBN0130463469.
3. W. Jason Gilmore, “Beginning PHP5 and MySQL: From Novice to
3
Professional”, 2004, Apress, ISBN:1- 893115-51-8
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.w3schools.com/php/
1
https://www.phptpoint.com/php-tutorial-pdf/
2
http://www.xmlsoftware.com/
3

61
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 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

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

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

62
 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
forAmalgamation -The Pooling of Interest Method - The
I Purchase Method(Excluding Inter-Company Holdings). 15

Internal & External Reconstruction

Internal Reconstruction – Conversion of Stock – Increase and

Decrease of Capital – Reserve Liability - Accounting
Treatment of External Reconstruction

Accounting of Banking Companies

II Final Statements of Banking Companies (As Per New Provisions) - 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

IV Introduction-Holding & Subsidiary Company-Legal Requirements 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

THEORY 20% & PROBLEMS 80%

63
 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

64
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies

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

MAPPING WITH PROGRAMME OUTCOMES

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

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

SECOND YEAR– SEMESTER– IV

COREPAPERVIII –PRINCIPLESOFMARKETING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

LearningObjectives

LO1 Toknowtheconceptandfunctionsofmarketing
LO2 Tounderstandtheimportanceofmarketsegmentation
LO3 Toexaminethestagesofnewproductdevelopment
LO4 Togainknowledgeonthevariousadvertisingmedias
LO5 Toanalysetheglobalmarketenvironment
Prerequisite:ShouldhavestudiedCommerceinXIIStd
Unit Contents No.
ofHou
rs
65
 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
IV – types ofsalespromotion–PersonalSelling– 15
Qualitiesneededforapersonalseller-ChannelsofDistribution for
Consumer Goods- Channel Members – ChannelsofDistribution
for IndustrialGoods.

CompetitiveAnalysisandStrategies

Global MarketEnvironment–Social Responsibility and Marketing

Ethics - RecentTrendsinMarketing –ABasicUnderstandingofE–
V Marketing& M–Marketing–E-Tailing–CRM–MarketResearch– 15
MISandMarketingRegulation.
TOTAL 75

CO CourseOutcomes

CO1 Developanunderstandingontheroleandimportanceofmarketing

CO2 Applythe4p’s ofmarketingintheirventure

66
CO3 Identifythefactorsdeterminingpricing

CO4 UsethedifferentChannelsofdistributionofindustrialgoods

CO5 UnderstandtheconceptofE-marketingandE-Tailing

Textbooks

PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEduc
1
ation.NewDelhi

Dr.C.B.Gupta&Dr.N.RajanNair,MarketingManagement,SultanCh
2
and&Sons, NewDelhi.

Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHou
3
se,Chennai

67
 4 Dr.N.RajanNair,Marketing,SultanChand&Sons.New Delhi

5 NeeruKapoorPrinciplesOfMarketing,PHILearning,NewDelhi

ReferenceBooks

ProfKavitaSharma,DrSwatiAgarwal,PrinciplesofMarketingBook,Tax
1
mann,newdelhi

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

3 Assael,H.ConsumerBehaviourandMarketingAction,USA:PWS-Kent

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

4
HoughtonMifflinCompany

BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Blo
5
omburyPublishing, India

NOTE:LatestEditionofTextbooksMaybeUsed

WebResources

1 https://www.aha.io/roadmapping/guide/marketing/introduction

2 https://www.investopedia.com/terms/m/marketsegmentation.asp

https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
3
management/

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

68
 SECOND YEAR – SEMESTER – IV

ELECTIVE IV - Python for Data Analytics

Marks
L T P S Credits Inst. Hours
CIA External Total
3 3 3 25 75 100
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, modelling, 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
I – Python Data Types: Expressions, Operator, Variables, and Assignments – 12
Strings – Lists – Objects & Classes – Python standard library.
Imperative programming: Python modules – Built-in-function: print()
II function –eval() function – user-defined function & assignments -parameter 12
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 – Container and
III 12
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- Data
V 12
wragling- Plotting and Visualization -Time Series – Financial and Economic
Data applications.
Total 60

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, modelling, and
CO2
visualization in python language.
CO3 In depth understanding about structure and LOOP
69
 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:

P P

O O PSO PSO PSO

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

CO 1 3 3 3 3 3 3 3 3 3 3 3

CO 2 3 3 3 3 3 3 3 3 3 3 3

CO 3 3 3 3 3 3 3 3 3 3 3 3

CO 4 3 3 3 3 3 3 3 3 3 3 3
70
 CO 5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 15 15 15 15 15 15 15 15 15 15 15

AVERAGE 3 3 3 3 3 3 3 3 3 3 3

3- Strong, 2 – Medium, 1 - Low

SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: Computer Application in Business

Subject Marks
Inst.
code L T P S Credits
Hours
CIA External Total
1 2 3 3 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 15
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 15
Video - Mail Merge Including Linking with Database - Printing Documents,
Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing, Inserting, Tables,
III 15
Images, texts, Symbols. Media – Design – Transition – Animation -
Slideshow. Creating Business Presentations.
IV Spreadsheet and its Business Applications 15

71
 Spreadsheet: Concepts, Managing Worksheets - Formatting, Entering Data,
Editing, and Printing a Worksheet - Handling Operators in Formula, Project
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, 15
Graphical Representation of Data, Frequency Distribution and its Statistical
Parameters, Correlation and Regression.
TOTAL 75
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.

Renu Gupta : 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
McGrawHill, 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.
5 Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285

72
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

73
 SECOND YEAR – SEMESTER – IV

Elective IV- JAVA Programming

Marks
Category

Inst.
L T P S Credits
Hours Externa
CIA Total
l

Elective IV 2 1 3 3 25 75 100

Learning Objectives
C1 To get in-depth Knowledge about the evolution of java and its Features
C2 Bring out the difference and similarities between C, C++ and java.
C3 Develop programmers in Java with its special Features.
C4 To apply the exception handling in Programming
C5 Implementing the code in internet using Applet with AWT controls.
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of Hours
Introduction to Java - Features of Java – Java Environment - Lexical Issues or
tokens- Data Types - Variables - Arrays - Operators – Conditional Statements-
I 9
Iterative Statements-General Structure of a Java Program.

Classes and Objects – Fields and Methods Declaration -Constructors –

Method Overloading - Static keyword - Final keyword -String Class - String
Buffer Class. Java Utilities: Scanner, Stack, Date, Vector, Enumeration.
II 9
Inheritance: Keyword extends-Types of Inheritance–Keyword super-
Overriding of methodsAbstract class and methods.

User-Defined Packages: Creating and accessing Packages. Interface: 9

Defining Interface-Keyword implements -Multiple Inheritance using
Interface. Threads: Introduction- Thread States or life cycle of
III
threadCreation of threads using Thread class and Runnable interface –
Thread methods -Thread Priorities -Thread Synchronization.

Exception Handling: Types of errors - Syntax of Exception handling code – 9

Built-in Exceptions – Multiple catch statements – Nested try block – Finally
IV statement- Throwing our own exception using throw – Method throwing
exception using throws keyword - Managing Errors.

Applets: Difference between applet and application -Applet life cycle - 9

Building Applet code using Applet tag – Passing parameters to
AppletsDrawing various shapes using Graphics Class. AWT Controls:
V
Buttons, Labels, TextField, TextArea, Choice, CheckBox, List, ScrollBar
and Layout Managers.

TOTAL 45
CO Course Outcomes

74
CO1 Importance of Java comparing the other language.
CO2 Develop program using constructors and its types.
CO3 Implementing the concept Exception handling various application.
CO4 Analyzing different types of inheritance .
CO5 Life Build Applet code using AWT controls and Layout managers
Textbooks
1 E. Balagurusamy, “Programming with Java”, Fourth Edition, 2010, Tata McGraw-Hill
P Radha Krishna, “Object Oriented Programming through Java”, Second Edition, 2007, Universities
2
Press.
3 John R Hubbard, Programming with Java – Schuam’s Outline Series

Reference Books
K. Arnold and J. Gosling, “The Java Programming Language”, Second Edition, 1996, Addison
1
Wesley
P. Naughton and H. Schildt, “Java2 (The Complete Reference)”, Eight Edition,2005, Tata McGraw
2
Hill
3 Kathy Sierra and Bert Bates, “Head First Java”, Second Edition, 2003, Oreilly
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.tutorialspoint.com/java/java-quick-guide.htm
2 www.ntu.edu.sg/home/ehchua/programming/java/J3a_OOPBasics.html
3 www.tutorialspoint.com/java/java_overview.htm

75
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 2 2 3 2 3 2 3 2 2

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

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

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

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

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

3 - Strong, 2 - Medium , 1- Low

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.

76
 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
V Apportionment of Overheads – Basis of Apportionment – Primary 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.

77
CO5 Critically evaluate the apportionment of Overheads.

Textbooks

1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi

Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
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

78
 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

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

79
 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.

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

IV payable to fictitious person Endorsement by legal representative – 15
Negotiation bank-Effect of endorsement-Rules regarding
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.

80
 Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
V Mobile banking–Anywhere Banking-Any Time Banking- Electronic 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

1 Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,

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

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

81
 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

82
 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.

83
 Income from Salary

Salary Income - Definition – Allowances –Taxability -

III Perquisites – Kinds of Perquisites –Types of Provident Fund - 15
Gratuity – 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 15
to 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 (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of 15
Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis
(Deemed Income) – Computation of Income from Business or
Profession.

TOTAL 75

Course Outcomes

THEORY 20% & PROBLEMS 80%

Demonstrate the understanding of the basic concepts and definitions under the
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.

84
 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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

85
 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

86
 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.

87
 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

Corporate Social Responsibility

Concept of CSR, Corporate Philanthropy, Strategic Relationship of

V CSR with Corporate Sustainability - CSR and Business Ethics, 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy
Rules

TOTAL 75

88
 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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

89
 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

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – 1 / 2 :ENTREPRENEURIAL DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 5 25 75 100

Learning Objectives

LO1 To know the meaning and characteristics of entrepreneurship

LO2 To identify the various business opportunities

LO3 To understand the Process of setting up an enterprise

LO4 To gain knowledge in the aspects of legal Compliance of setting up of an

enterprise

LO5 To develop an understanding of the role of MSME in economic growth

Prerequisite: Should have studied Commerce in XII Std

Unit Contents No. of

Hours

90
 Introduction to Entrepreneur

Meaning of Entrepreneurship – Characteristics of

I Entrepreneurship – Types of Entrepreneurship – Self Employment 15
– Difference between Entrepreneurship and Employment –
Meaning of Entrepreneur – Traits – Classification – Functions –
Entrepreneurial Scenario in India.

Design Thinking

Idea Generation – Identification of Business Opportunities –

II Design Thinking Process – Creativity – Invention – Innovation – 15
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an Idea – Turning Idea into Business
Opportunity.

Setting up of an Enterprise

Process of Setting Up an Enterprise – Forms of an Enterprise –

III Sole Proprietorship – Partnership – Limited Liability Partnership 15
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise –Feasibility Study – Marketing,
Technical, Financial, Commercial and Economical.

Business Model Canvas and Formulation of Project Report

Introduction – Contents of Project Report – Project Description –

IV Market Survey – Fund Requirement – Legal Compliance of 15
setting Up of an Enterprise – Registration – Source of Funds –
Modern Sources of Funds.

MSME’s and Support Institutions

Government Schemes and Women Entrepreneurship – Importance

of MSME for Economic Growth – MSME – Definition – Role of
V Government Organizations in Entrepreneurship Development – 15
MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC, SDC, EDII, EPCCB. Industrial
Estates – Government Schemes – Prime Minister Employment
Generation Programme – Women Entrepreneurship in India.

TOTAL 75

Course Outcomes

CO1 Identify the various traits of an entrepreneur

CO2 Turn ideas into business opportunities

CO3 Do feasibility study before starting a project

91
 CO4 Identify the sources of funds for funding a project

Develop an understanding about the Government schemes available for women

CO5
entrepreneurs

Textbooks

Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham

1
Publications. Chennai.

Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.

CharantimathPoornima, (Reprint 2014.), Entrepreneurship development-Small,

3
Pearson Education, India.

RajShankar,
4 (Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleandImprints
Pvt. Ltd, Chennai.

Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &

5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.

Reference Books

Anil kumar, Poornima, Principles of Entrepreneurial development, Newage

1
publication, Chennai.

Dr.A.K.singh, Entreprenuerial development and management, Laxmi publications,

2
Chennai.

Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria

3
publishers, New Delhi.

4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.

E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing,

5
Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1. https://www.interaction-design.org/literature/topics/design-thinking

2. https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/

3. http://www.msme.gov.in/

92
 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

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 2 /2 :INTRODUCTION TO INDUSTRY 4.0

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 25 75 100
Learning Objectives
LO1 To know the basic principles and technologies of Industry 4.0
LO2 To enable the students to learn about Artificial intelligence
LO3 To provide basic knowledge about Big data and data analytics
LO4 To gain basic knowledge about applications and tools of Industry 4.0
LO5 To know the skill set required for various jobs in Industries
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
INDUSTRY 4.0
Need- Reason for Adopting Industry 4.0 – Definition – Goals and
I Design Principles – Technologies of Industry 4.0 – Big Data – 10
Artificial Intelligence (AI) – Industrial Internet of Things – Cyber
Security – Cloud – Augmented Reality.
ARTIFICIAL INTELLIGENCE
Artificial Intelligence: Artificial Intelligence (AI) – What &
Why? – History of AI – Foundations of AI – The AI –
II 15
Environment – Societal Influences of AI – Applications
Domains and Tools – Associated Technologies of AI – Future
Prospects of AI – Challenges of AI.

93
 BIG DATA AND IoT
Big Data: Evolution – Data Evolution – Data: Terminologies –
Big Data Definitions – Essential of Big Data in Industry 4.0 –
Big Data Merits and Advantages – Big Data Components: Big
Data Characteristics – Big Data Processing Frameworks – Big
Data Applications – Big Data Tools – Big Data Domain Stack:
III Big Data in Data Science – Big Data in IoT – Big Data in 15
Machine Learning – Big Data in Databases – Big Data Use
cases: Big Data in Social Causes – Big Data for Industry – Big
Data Roles and Skills – Big Data Roles – Learning Platforms;
Internet of Things (IoT) : Introduction to IoT – Architecture of
IoT – Technologies for IoT – Developing IoT Applications –
Applications of IoT – Security in IoT.
APPLICATIONS AND TOOLS OF INDUSTRY 4.0
Applications of IoT – Manufacturing – Healthcare – Education –
Aerospace and Defense – Agriculture – Transportation and
Logistics – Impact of Industry 4.0 on Society: Impact on
IV 10
Business, Government, People. Tools for Artificial Intelligence,
Big Data and Data Analytics, Virtual Reality, Augmented
Reality, IoT, Robotics.

JOBS 2030
Industry 4.0 – Education 4.0 – Curriculum 4.0 – Faculty 4.0 –
Skills required for Future – Tools for Education – Artificial
V 13
Intelligence Jobs in 2030 – Jobs 2030 – Framework for aligning
Education with Industry 4.0 – Framework for achieving next ten
years vision – Challenges.
Contemporary Issues
VI Expert lectures, online seminars – webinars 2

TOTAL 60
Course Outcomes
Acquire knowledge about Industry 4.0 and for digital transformation
CO1
CO2 Familiarize and learn the student with the concept of Artificial Intelligence.

CO3 To enable the students to understand the Big data and data analytics

CO4 Insight into the various methods of applications and tools of Industry 4.0

CO5 Students can attain confident and necessary skills to attend their jobs 2030

Textbooks
1 Y.K.Bhushan – Business Organisation and Management – Sultanchand& sons

2 Shukla - Business Organisation and Management – S.Chand& Company Ltd.,

3 Saksena – Business Administration and Management – SahityaBhavan

Reference Books
Singh.B.P& Chopra - Business Organisation and Management – DhanpatRai&
1 sons
2 R.K.Chopra – Office Management – Himalaya Publishing House

NOTE: Latest Edition of Textbooks May be Used

94
Web Resources
1. https://definitions.uslegal.com/b/business-organization/
https://www.mosourcelink.com/guides/start-a-business/register-your-business/
2.
forms-of-business-organization

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

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 3 /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

95
 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 –
III Reversal – Reverse charge Mechanism – E–Way Bill - Various 12
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.– Anti Profiteering Rules – Doctrine of
Unjust Enrichment

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

V Custom Duty: Concepts; Territorial Waters - High Seas - Levy of 12

Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.

TOTAL 60

Course Outcomes

96
 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-%20an%20acronym
1 %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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
97
 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

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – 4 /4 :E- Commerce Technology- I

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 25 75 100
Learning Objectives
LO1 To acquire the basic concept ofE-Commerce
LO2 To describe electronic data interchange system and the role of value added
networks
LO3 To explain how various security mechanisms work
LO4 To explain the consumer oriented applications inE-Commerce
LO5 To impart knowledge on electronic paymentsystems
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
E-COMMERCE
E-Commerce-Framework-Classification of electronic commerce -
I 15
Anatomy of E-Commerce Applications- Components of the I
way-Network Access Equipment-Internet Terminology.
ELECTRONIC DATA INTERCHANGE
Electronic Data Interchange- Benefits-EDI Legal, Security &
privacy issues- EDI software implementation- Value added
II 15
networks-Internal Information Systems-Work flow
automization and Coordination-Customization and Internal
Commerce.

98
 NETWORK SECURITY AND FIREWALLS
Network security and firewalls- Client Server Network
Security- Emerging client server security threats- Firewalls and
III 15
network security- Data and message security- Encrypted
documents and electronic mail- Hypertext publishing-
Technology behind the web- Security and the web.
CONSUMER ORIENTED ELECTRONIC COMMERCE
Consumer Oriented Electronic Commerce: Consumer Oriented
IV Applications-Mercantile Process Models-Mercantile Models 15
From the Consumers Perspective- Mercantile Models from the
Merchants Perspective.
ELECTRONIC PAYMENT SYSTEMS
Electronic Payment Systems-Types-Digital Token Based
V Electronic Payment System-Smart Cards & Credit Card 13
Electronic Payment Systems -Risk -Designing electronic payment
system.
CONTEMPORARY ISSUES
VI Expert lectures, online seminars – webinars 2

TOTAL 75
THEORY 40% & PROBLEMS 60%
Course Outcomes
CO1 Understand the basic concept of E- Commerce and its applications
CO2 To gain the knowledge on EDI
CO3 Analyse security and the web
CO4 To gain knowledge on consumer aspects in E-Commerce
CO5 Apply various digital payment methods
Textbooks
Ravi Kalakota&Andrewb.Whinston , “Frontiers of Electronic Commerce”,
1 Dorling
Kindersley (India) Pvt.Ltd-2006
Bharat Bhasker , “Electronic Commerce”, Tata McGraw Hill Publishing Co
2 Ltd,New Delhi-
2006.
Reference Books
Daniel Minoli, Emma Minoli “Web Commerce Technology Handbook”, Tata
1 McGraw Hill
Publishing, New Delhi.
Dr.C.S.Rayudu,”E-Commerce &E-Business”,Himalaya Publishing House, New
2 Delhi, 2004.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://searchcio.techtarget.com/definition/e-commerce#:~:text=E
1 %2Dcommerce%20(electronic%20commerce)%20is%20the%20buying
%20and%20selling,or%20consumer%2Dto%2Dbusiness.
2 https://ecommerceguide.com/guides/what-is-ecommerce/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

99
 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

100
 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 18
I – Difference between CAS and FAR Regulations – Different
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.
 102

Operation Costing

IV Operation Costing – Meaning – Preparation of Operating Cost 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%

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.
 103

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

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

THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING

 104

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.
 105

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

IV Meaning – Preparation of Various Budgets – Cash Budget - 18

Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits

Marginal Costing: Meaning - Features – Marginal Costing vs

Absorption Costing - Fixed Cost, Variable Cost and Semi Variable
Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break
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.
 106

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

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
 107

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

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
 108

Capital Gains

I Capital Assets – Transfer – Short term vs Long term capital 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
V for Assessment – Filing of Return – Due Dates of Filing – 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%

Course Outcomes

CO1 Remember and recall provisions on capital gains

CO2 Apply the knowledge about income from other sources

 109

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-2021-22/
2
assessment/1-assessment-of-an-individual.html
 110

3 https://www.incometax.gov.in/iec/foportal/

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

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE 5/6 - LOGISTICS AND SUPPLY CHAIN MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 3 5 25 75 100

Learning Objectives

LO1 To understand the origin and principles of logistics management

LO2 To know the types of inventory control

LO3 To gain insight on the importance of supply chain management

LO4 To identify the Key Enablers in Supply Chain Improvement

LO5 To analyse the SCOR model

Prerequisites: Should have studied Commerce in XII Std

 111

Contents No. of
Unit
Hours

Logistics Management

Origin – Meaning –Importance - Types of Logistics – Principles of

Logistics Management– Warehouse Management – Meaning –
I Definition – Importance – Types of WM - Automation and 15
Outsourcing – Customer Service and Logistics Management–
Perspective– Concepts in Logistics and Physical Distribution–
Distribution and Inventory.

Transportation and Distribution

Types of Inventory Control– Demand Forecasting– Routing–

II Transportation Management– Some Commercial Aspects in 15
Distribution Management– Codification– Distribution Channel
Management – Distribution Resource Planning (DRP) – Logistics in
21st Century.

Supply Chain Management

Introduction and Development – Nature and Concept– Importance of

III Supply Chain – Value Chain – Components of Supply Chain – The 15
Need for Supply Chain – Understanding the Supply Chain –
Management – Participants in Supply Chain – Global Applications.

Supply Chain Drivers

Role of a Manager in Supply Chain - Supply Chain Performance

IV Drivers – Key Enablers in Supply Chain Improvement – Inter Relation 15
between Enablers and Levels of Supply Chain Improvement – Systems
and Values of Supply Chain.

Aligning the Supply Chain with Business Strategy

V SCOR Model – Outsourcing 3 PLs– Fourth Party Logistics – Bull 15

Whip Effect and Supply Chain – Supply Chain Relationships –
Conflict Resolution Strategies – Certifications.

TOTAL 75

Course Outcomes

CO1 Examine the importance of Customer Service in Logistics Management

CO2 Develop an understanding on the Distribution Channel Management

 112

CO3 Interpret the Global applications of supply chain management

Understand the Inter Relation between Enablers and Levels of Supply Chain
CO4
Improvement

CO5 Identify the conflict resolution strategies

Textbooks

G. Raghuram& N. Rangaraj : Logistics and Supply Chain Management,

1
Macmillan Publications, India.

Martin Christopher: Logistics of Supply Chain Management: Creating Value

2
adding Networks –FT Press, New Jersey, USA.

D.K. Agrawal: Textbooks of Logistics and Supply Chain Management,

3
MacMillan Publications, India.

Tan Miller (Author), Matthew J. Liberatore Logistics Management: An

4
Analytics-Based Approach, Business expert, New Jersey, USA.

Peter Bolstorff Supply Chain Excellence: A Handbook for Dramatic

5
Improvement Using the SCOR Model, Amazon publishing, Washington, USA.

Reference Books

Waters Donald, Logistics: Introduction to Supply Chain Management, Palgrave

1
Macmillan Publications, India.

Christopher Martin, Logistics and Supply Chain Management: Creating Value–

2
Adding Networks, FT Press, New Jersey, USA.

Dalmina Sanjay, Financial Supply Chain Management, McGraw Hill

3
Publishing Co. Pvt., Ltd, Noida.

Robert F. Jacobs, William L. Berry Manufacturing Planning and Control for

4 Supply Chain Management: The CPIM Reference, 2nd Edition, McGraw Hill,
Noida.

Douglas Long International Logistics: Global Supply Chain Management,

5
Springer Publications, New York.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://lapaas.com/logistics-management-overview-types-and-process/

2 https://www.investopedia.com/terms/s/scm.asp
 113

https://scm.ncsu.edu/scm-articles/article/the-scor-model-for-supply-chain-
3
strategic-decisions

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – 6 /6: Customer Relationship Management

Subjec L T P S Credit Inst. Hours Marks

t Code s CIA External Total
3 3 3 25 75 100
Learning Objectives
C1 To impart knowledge on customer relationship management
C2 To enable the learners to know about the significance of customer
relationship
C3 To examine the effective programme for customer loyalty
C4 To gain knowledge on planning and implementation of relationship
programmes
C5 To adapt for technology in customer relationship management
Prerequisites: Should have studied commerce in XII Std.
UNIT Contents No. of
Hours
I CRM-Introduction-Definition-Need for CRM- Evolution- 9
Customer Relationship Marketing Complementary Layers of
 114

CRM – Customer Satisfaction – Customer Loyalty – Product

Marketing – Direct Marketing –Significance and importance of
CRM in Modern Business Environment.
Computer Learning Relationship – Key Stages of CRM- Forces
Driving CRM- Benefits of CRM Benefits of CRM-Growth of
CRM Market in India – Key principles of CRM – Strategy for
II 9
CRM- process of segmentation – Choice of Technology –
choice of organizational Structure for CRM, Understanding
Market Intelligent Enterprises.
CRM Program – Groundwork for Effective use of CRM -
information Requirement for an Effective use of CRM –
III 9
Components of CRM – Types of CRM – Win Back,
Prospecting, Loyalty, Cross Sell and Up Sell.
CRM Process Framework – Governance process – performance
Evaluation process – implementation of CRM: Business
IV 9
oriented solution – project management – Channel
Management, CRM in services, CRM in Financial Services.
Use of Technology in CRM – Call Center Process- CRM
Technology Tools – Implementation – Requirements Analysis –
V 9
Selection of CRM Package – Reasons and Failure of CRM – E-
Commerce in CRM – Information required for Effective CRM.
Total 45
CO Course Outcomes
1. Provide an overview on various concepts regarding relationship management
2. design customer relationship management strategies based on customer
preferences
3. Exposed to technological tools for data mining and successful
implementation of CRM
4. Familiarise learners about the life cycle stages of customer acquisition,
retention and development
5. Implement various technological tools in organisation for CRM
 115

Textbooks
1. Shradha M Bhome&Amarpreet Singh Ghurs, Customer Relationship
Management, Internatonal Book Homes Ltd, Chennai
2. S.ShanmuganSundaram, Customer Relationship Management: Modern
Trends and Perspectives, prentice Hall of India Pvt.Ltd, new delhi
3. RamanaV.Somayagulu G. Customer Relationship Management, Excel Book,
Thrissur
4. S Sheela Rani, Customer Relationship Management, Margham Publishers,
Chennai
5. K Suganthi, Customer Relationship Management, New Age International
Publishers, New Delhi
Reference Books
1. The Essentials Guide To Knowledge Management – E- Business And CRM
Application, Amir TiwanaPearsonEducation,New Delhi
2. John Anton, Customer Relationship Management, Prentice Hall, New Jersey
3. SaxenaR,Marketing Management, Tata McGraw Hill, new york
4. Dr.RaviKalakota, E- Business –Roadmap for success, Pearson Education
Asia.
5. John Egan, Relationship Marketing, Exploring Relational Strategies In
Marketing, Prentice Hall, New Jersey.
Web Resources
1. www.marketingpower.com
2. www.tutortoyou.net
3. www.marketingprof.com

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

COs POs PSO3

PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO 1 3 2 2 2 2 2 2 2 3 2 2
CO 2 3 2 2 2 2 2 2 2 3 2 2
CO 3 3 2 2 2 2 2 2 2 3 2 2
CO 4 3 2 2 2 2 2 2 2 3 2 2
CO 5 3 2 2 2 2 2 2 2 3 2 2
Total 15 10 10 10 10 10 10 10 15 10 10
Average 3 2 2 2 2 2 2 2 2 2 2

Strong - 3 Medium – 2 Low – 1

 116

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 7 / 8: FUNDAMENTALS OF DIGITAL MARKETING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 3 4 25 75 100

Learning Objectives
LO1 To enable the learners to know about basic concepts of digital marketing
LO2 To analyse buyer behaviour and marketing communication
LO3 To know about advertising and social networking
LO4 To enable knowledge of digital marketing tool, online marketing matrixes
LO5 To comprehend Web Marketing Strategies
Prerequisite: Should have studied Commerce XII
Contents No. of
Unit
Hours
Introduction , Digital Marketing meaning, scope and
Importance, Types, Digital Marketing Channels, Traditional
I Marketing Vs Digital Marketing, Reason for choosing Digital 12
Marketing, Opportunities and challenges in Digital
Marketing,
Online Buyer Behaviour, Website Design, Online user
experience, online site design, Integrated Internet Marketing
II Communications, Interactive Marketing Communication, 12
Search Engine Optimization, Creating and Managing
Campaigns
Digital Promotion Techniques: E-Mail marketing, Permission
Marketing, Viral Marketing, Social Media Marketing, Content
Marketing, Facebook Advertising, Visual Advertising, Display
III 12
Advertising, Mobile Advertising, Image Advertising, Video
Advertising; YouTube Advertising, Concept of SNS Industry
(Social Networking Site Industry)
Google Analytics, Tracking Performance, Tracking Mobile
marketing Performance, Web Analytics, Traffic Reports,
IV 12
Behaviour reports, KPIs in analytics, Tracking SMM
performance
Web marketing strategy , Web marketing environment, Web
V Content, Web marketing tools 12

TOTAL 60
Course Outcomes
CO Remember the scope of digital marketing and how it integrates with overall
1 business and marketing strategy globally
CO Assess various digital channels and understand which are most suitable to an
2 idea or solution
CO Summarise the fundamentals of a digital marketing campaign, and be able to
3 apply it to achieve your business objectives
 117

CO Knowledge on usage of internet for promotion using digital marketing

4 communication
CO
Students will be able to establish in web marketing
5
Textbooks

1 Ryan Damian, Understanding Digital Marketing, Kogan Page, Londan, UK

Parkin Godfrey, Digital Marketing: Strategies For Online Success, New Holland
2
Publishers,Londan
3 Hanson, W. and Kalyanam, E-Commerce and Web Marketing, Cengage.

4 Puneet Singh Bhatia, Fundamentals Of Digital Marketing, Pearson, New Delhi

Reference Books
Whitley, David, E-Commerce Strategy, Technologies And Applications,
1
Macgraw Hill, New Jersey
2 Seema Gupta, Digital Marketing, Mcgraw Hill Education, New Delhi
Swaminathan T N , Digital Marketing: From Funamentals To Future, Cengagae
3
Learning, Boston
Whitley, David, E-Commerce Strategy, Technologies And Applications,
4
Macgraw Hill, New Jersey
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://digitalfireflymarketing.com/wp-content/uploads/2017/02/Big-Book-of-
1
Digital-
https://www.7boats.com/academy/wp-content/uploads/2016/10/50-shades-of-
2
digital-
https://www.redandyellow.co.za/content/uploads/woocommerce_uploads/
3
2017/10/emarketing_te
https://webmarketingacademy.in/wp-content/uploads/2015/09/A-Step-By-Step-
4
Guide-to-
5 https://www.gbv.de/dms/zbw/865712123.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES:

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO 1 3 2 2 2 2 2 2 2 3 2 2
CO 2 3 2 2 2 2 2 2 2 3 2 2
CO 3 3 2 2 2 2 2 2 2 3 2 2
CO 4 3 2 2 2 2 2 2 2 3 2 2
CO 5 3 2 2 2 2 2 2 2 3 2 2
Total 15 10 10 10 10 10 10 10 15 10 10
Average 3 2 2 2 2 2 2 2 2 2 2
 118

Strong - 3 Medium – 2 Low – 1

 119

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 8 / 8: E-Commerce Technology – II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 3 25 75 100
Learning Objectives
LO1 To provide an exposure about online advertisement and marketing
LO2 To know the application of software agents
LO3 To impart knowledge onmultimedia and digital video
LO4 To gain knowledge on wirelesstechnologies
LO5 To apply the concept of SGML ,CORBA
Prerequisite: Should have studied-Commerce Technology -I
Contents No. of
Unit
Hours
ADVERTISING AND MARKETING ON THE INTERNET
Advertising and marketing on the Internet: The new age of
information-based marketing Advertising on the Internet –
Charting the on-line marketing process-Market research.
I 20
Consumer Search and Resource Discovery: Search and resource
discovery paradigms – Information search and retrieval –
Electronic commerce catalogs or directories – Information
filtering –Consumer data interface.
SOFTWARE AGENTS
Software Agents: Characteristics and properties of agents –
Technology behind software agents
– Telescript agent language- Safe-Tcl –Applets, Browsers and
II Software agents – Software agents in action. Internet Protocol 18
Suite: Layers and networking – Internet Protocol suite – SLIP and
PPP – Other forms of IP-based networking-Mobile TCP/IP- based
networking- Multicast IPNextgenerationIP.
MULTIMEDIA AND DIGITAL VIDEO
Multimedia and Digital Video: Concepts-Digital video and
III electronic commerce-Desktop video processing-Desktop video 17
conferencing. Broadband Telecommunications: Concepts-Frame
relay-Cell relay-Switched multimegabit data service-ATM.
WIRELESS DELIVERY TECHNOLOGY
Mobile and Wireless Computing Fundamentals Framework-
Wireless delivery technology and switching methods –Mobile
information access devices-Mobile data internetworking standards
IV 15
Cellular data communication protocols-Mobile computing
applications-Personal communication
service.
 120

STRUCTURE DOCUMENTS
Structure Documents: Fundamentals-SGML. CORBA:
V Distributed objects. Transaction 18
Processing- Online Purchases-Online share trading –Railway/air
ticket reservation
Contemporary Issues
VI Expert lectures, online seminars – webinars 2

TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Understand the concept on marketing on Internet
CO2 Understand the technology behind software agents
CO3 Understand the concept on multimedia applications
CO4 Apply knowledge on wireless technologies
CO5 Analyse the concept of SGML , CORBA
Textbooks
Ravi Kalakota&Andrewb.Whinston , “Frontiers of Electronic Commerce”,
1 Dorling
Kindersley (India) Pvt.Ltd-2006
Bharat Bhasker , “Electronic Commerce”, Tata McGraw Hill Publishing Co
2 Ltd. ,New Delhi-
2006.
Daniel Minoli, Emma Minoli “Web Commerce Technology Handbook”, Tata
3 McGraw Hill
Publishing, New Delhi.
Reference Books
Dr.C.S.Rayudu,”E-Commerce &E-Business”,Himalaya Publishing House, New
1
Delhi, 2004.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://feinternational.com/blog/what-is-e-commerce-an-introduction-to-the-
1 industry/
2 https://www.abetterlemonadestand.com/what-is-ecommerce/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 121

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

AVERAGE 3 2 2 2 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

PROFESSIONAL COMPETENCY SKILL

GENERAL AWARENESS FOR COMPETITIVE EXAMINATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 2 25 75 100

Learning Objectives

LO1 To create the opportunity for learning across different disciplines and builds
experience for students as they grow into lifelong learners.

LO2 To build experiences for students as they grow into lifelong learners.

LO3 To know the basic concepts of various discipline

Prerequisites: Should have studied Commerce in XII Std

UNIT Details No. of

Hours
 122

Indian Polity

Basics concepts- Three organs of Indian government (Executives,

Legislature, Judiciary), Introduction to Indian Constitution – Salient
I features of constitution, Preamble, Fundamental rights, Fundamental 6
duties, Directive 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, CAG.

Geography

Major oceans of the world –Important Canals – Gulfs – Straits and

passes – Indian Rivers and its Tributaries – Climatology – Atmosphere,
II Wind systems, Clouds systems, World climatic classification – Indian 6
climate – Indian 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

National Income – Inflation – Money and Banking - Agriculture in India

III – Union Budget – Planning in India – Poverty – Unemployment – 6
Inclusive 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
IV – Home Rule league – Montague Chelmsford reforms – Rowlett Act – 6
Non –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.

Environment and Ecology

Basic concepts – Ecology, Biodiversity- Food chain and food web – Bio
V Geo Chemical Cycles – International Bio Diversity organisations- 6
International Conventions – Conferences and Protocol – Indian
Environmental laws and Environment Related organisation

TOTAL 30

Course Outcomes
 123

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. Laxmi Kant (2019), Indian polity, McGraw- Hill

2 Ramesh Singh (2022), Indian Economy, McGraw - Hill

3 G.C Leong, Physical and Human Geography, Oxford University Press

MajidHussain- India Map Entries in Geography, GK Publications Pvt, Ltd.

4

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts

https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance

3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

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