B.COM.

,
GENERAL

MODEL SYLLABUS

AUGUST- 2022

TAMILNADU STATE COUNCIL FOR HIGHER

EDUCATION, CHENNAI – 600 005
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B.COM.,

GENERAL

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.

LEARNING OUTCOMES – BASED CURRICULUM FRAMEWORK

GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM GENERAL
Programme Code:
Duration: 3 Years (UG)
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; Communicative 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

the 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 learnt 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; analyse and synthesize data from the variety
of sources; draw valid conclusion and support them with evidence
and examples and addressing opposing viewpoints.

PO6: Research- related skill: A sense of inquiry and capability

for asking relevant/appropriate questions, problem arising,
synthesising and articulating, Ability to recognise cause and
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effect relationships, define problems, formulate hypothesis,

analyse and interpret and draw conclusions from data, establish
hypothesis, predict cause and effect relationships, execute and
report the results of an experiment or investigation.
PO7: Co-operation/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 the team.

PO8: Scientific reasoning: Ability to analyse, interpret and draw

conclusions from quantitative or 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

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.

PO11: Self- directed learning: ability to work independently,

identify appropriate resources required for a project and manage a
project through to completion.

PO12: Multicultural competence: Posse’s knowledge of values

and belief of multiple cultures and global perspective: and
capability to effectively engage in a multicultural society and
interact respectfully with diverse groups.

PO13: Moral and Ethical awareness /reasoning: Ability to

embrace moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple
perspectives and use ethical practices in all work. Capable of
demonstrating the ability to identify ethical issue’s related to
one’s work, avoid unethical behaviour such as fabrication,
falsification or misrepresentation of data or committing plagiarist,
not adhering to intellectual property rights; appreciating
environmental and sustainability issues; and adopting objective,
unbiased and truthful actions in all aspects of work.

PO14: Leadership readiness/qualities: Capability for mapping out

the task of the team or an organisation, and setting direction,
formulating and inspiring vision, building a team who can help
achieve the vision, motivating and inspiring team members to
engage with that vision and using management skill to guide
people to the right destination in a smooth and efficient way.
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PO15: Life Long 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 workplace through
knowledge/skill development/reskilling.

Programme Specific PSO1 – Placement:

Outcomes: To prepare the students who will demonstrate respectful
engagement with others’ ideas, behaviours, beliefs and apply
diverse frames of reference to decisions and action. Further the
students are encouraged with add-on value based and job-oriented
courses which ensure them to sustain in the organisation level.

PSO2 – Contribution to Business World:

Apply theoretical concepts to business practices to produce
employable, ethical, and innovative professionals to sustain in the
dynamic business world.

PSO3 – Contribution to the Society:

To contribute to the development of the society by collaborating
with stakeholders for mutual benefit. Become acquainted with
commercial knowledge and soft skill to react in the most
appropriate way when faced with challenges in the society.
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B.COM - GENERAL

Course
Part Title of the Course Credits Hours
Code
FIRST YEAR
FIRST SEMESTER
Part I Language I 3 6
Part II English I 3 4
Part III Core Paper I –Financial Accounting I 4 5

Part III Core Paper II - Principles of Management 4 5

Elective I - Business Communication
Part III Elective I - Indian Economic Development
Elective I - Business Economics 3 4
Skill Enhancement Course SEC – 1 2 2
Foundation Course FC 2 2
Part IV
Ability Enhancement Course (AECC 1)
2 2
(Soft Skill)
TOTAL 23 3
SECOND SEMESTER
Part I Language II 3 6
Part II English II 3 4
Part III Core Paper III –Financial Accounting II 4 5

Part III Core Paper IV-Business Law 4 5

Elective II - Business Environment
Elective II - Insurance and Risk
Part III Management
Elective II - Office Management& 3
Secretarial Practice 4
Skill Enhance Course SEC – 2 2 2
Part IV Skill Enhancement Course – SEC 3 2 2
Ability Enhancement Course (AECC 2)
2 2
(Soft Skill)
TOTAL 23 3
SECOND YEAR
THIRD SEMESTER
Part I Language III 3 6
Part II English III 3 4
Part III Core Paper V- Corporate Accounting I 4 5

Part III Core Paper VI -Company Law 4 5

Elective III –International Trade
Elective III - Principles of marketing
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Elective III – EXIM Procedures and

Part IV Documentation 3 4
Skill Enhance Course SEC – 4 1 1
Skill Enhancement Course – SEC 5 2 2
Part IV Ability Enhancement Course (AECC 3)
2 2
(Soft Skill)
Environmental Studies 1 1
3
TOTAL 23
0
FOURTH SEMESTER
Part I Language IV 3 6
Part II English IV 3 4
Part III Core Paper VII–Corporate Accounting II 4 5
Core Paper VIII-Business
Part III 4 5
Mathematics&Statistics
Elective IV–Business Legislations Laws
Part III Elective IV– Consumerism & Consumer 3
Protection 3
Elective IV- E-Commerce
Skill Enhance Course SEC – 6 2 2
Skill Enhancement Course – SEC 7 2 2
Part IV Ability Enhancement Course (AECC 4) 2 2
(Soft Skill)
Environmental Studies 1 1
TOTAL 24 3
0
THIRD YEAR

FIFTH SEMESTER
Part III Core Paper IX –Cost Accounting I 4 5
Part III Core Paper X - Banking Law and Practice 4 5
Part III Core Paper XI – Income Tax Law and
4 5
Practice I
Part III Core Paper XII – Auditing and Corporate
4 5
Governance
Part III Discipline Specific Elective 1/2 -
Entrepreneurial Development / Indirect 3 4
Taxation
Discipline Specific Elective 3/4 – Human
3 4
Resource Management / Financial Services
Part IV Value Education 2 2
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Summer Internship / Industrial Training 2 -

TOTAL 3
26
0
SIXTH SEMESTER

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

Part III Core Paper XIV-Management Accounting 4 6

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

Practice II
Discipline Specific Elective ⅚-
Financial Management / Logistics and
Supply Chain Management 3 5
Part III
Discipline Specific Elective 7/8- Computer
Application in Business / Basics of MS 3 5
Excel
General awareness for Competitive 2 2
Examination
Part V Extension Activity 1 -

TOTAL 3
21 0
GRAND TOTAL 18
140
0
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FIRST YEAR – SEMESTER – I

CORE – I: FINANCIAL ACCOUNTING
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger
I Accounts– Subsidiary Books –– Trial Balance - Classification of 15
Errors – Rectification of Errors – Preparation of Suspense
Account – Need and Preparation - Bank Reconciliation
Statement.
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments -
Types - Straight Line Method – Diminishing Balance method –
Conversion method.
Annuity Method – Depreciation Fund Method – Insurance
III Policy Method – Revaluation Method – Depletion Method – 15
Sum of Digits Method – Machine Hour Rate Method .
Bills of Exchange – Definition – Specimens – Discounting of
Bills – Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate – Insolvency of Acceptor –
Accommodation.
Accounting from Incomplete Records
Incomplete Records -Meaning and Features - Limitations -
Difference between Incomplete Records and Double Entry
IV 15
System - Methods of Calculation of Profit - Statement of Affairs
Method – Preparation of final statements by Conversion method.
Average Due Date and Account Current.
V Royalty and Insurance of Claims 15
Meaning – Minimum Rent – Short Working – Recoupment of
Short Working – Lessor and Lessee – Sublease – Accounting
Treatment.
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Insurance Claims –Calculation of Claim Amount-Average

clause (Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%
CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation
CO1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and
3.
Sons, New Delhi.
Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
4.
Delhi.
R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New
5.
Delhi.
Reference Books
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya
1.
Publications, 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
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MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of
management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of
Management – Importance - Management Vs. Administration –
Management: Science or Art –Evolution of Management
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.
II Planning 15
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Planning – Meaning – Definitions – Nature – Scope and

Functions – Importance and Elements of Planning – Types –
Planning Process - Tools and Techniques of Planning –
Management by Objective (MBO). Decision Making: Meaning
– Characteristics – Types - Steps in Decision Making –
Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and 15
Types - 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: 15
Need - Types– Promotion –Management Games – Performance
Appraisal - Meaning and Methods – 360 Performance Appraisal
– Work from Home - Managing Work from Home [WFH].
Directing
Motivation –Meaning - Theories – Communication – Types -
Barriers to Communications – Measures to Overcome the
Barriers. Leadership – Nature - Types and Theories of
Leadership – Styles of Leadership - Qualities of a Good Leader
V – Successful Women Leaders. 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.
Paraphrase the importance of planning and decision making in an
CO2
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.
1
Ltd, 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.
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4 L.M. Prasad, Principles of Management, S.Chand &Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management,
5
Kalyani Publications, New Delhi.
Reference Books
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

PSO
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO2 PSO3
1
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

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FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS COMMUNICATION

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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 – Modern Communication Methods – Barriers
I 12
to Communication – E-Communication - Business Letters:
Need - Functions – Essentials of Effective Business Letters –
Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and
II 12
Status Enquiries – Complaints and Adjustments – Collection
Letters – Sales Letters – Circular Letters
Banking Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking
Correspondence – Insurance – Meaning and Types – Insurance
III Correspondence – Difference between Life and General 12
Insurance – Meaning of Fire Insurance – Kinds –
Correspondence Relating to Marine Insurance – Agency
Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties
of Secretary – Classification of Secretarial Correspondence –
IV 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report
Writing
Application Letters
V Application Letters – Preparation of Resume – Interview: 12
Meaning – Objectives and Techniques of Various Types of
Interviews – Public Speech – Characteristics of a Good Speech
TOTAL 60
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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.
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 Rithika Motwani, Business communication, Taxmann, New Delhi.

Shirley Taylor, Communication for Business-Pearson Publications - New
3
Delhi.
Bovee, Thill, Schatzman, Business Communication Today - Pearson
4
Education, 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
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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

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75
100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Economic Development and Growth
Concepts of Economic Growth and Development. Measurement
I of Economic Development: Per Capita Income, Basic Needs, 12
Physical Quality of Life Index, Human Development Index and
Gender Empowerment Measure.
Economic Development
Factors affecting Economic Development - Characteristics of
II Developing Countries- Population and Economic Development- 12
Theories of Demographic Transition. Human Resource
Development and Economic Development
 16

National Income
Meaning, Importance, National Product-Concept, types of
III measurement, Comparison of National Income at Constant and 12
Current Prices. Sectorial Contribution to National Income.
National Income and Economic Welfare
Public Finance
Meaning, Importance, Role of Public Finance in Economic
Development, Public Revenue-Sources, Direct and Indirect
taxes, Impact and Incidence of Taxation, Public Expenditure-
IV 12
Classification and Cannons of Public Expenditure, Public Debt-
Need, Sources and Importance, Budget-Importance, Types of
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

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
V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house,
2
Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 Nitin Singhania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
Ghatak Subrata : Introduction to Development Economics, Routledge
1
Publications, New Delhi.
Sukumoy Chakravarthy : Development Planning- Indian Experience, OUP,
2
New Delhi.
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
Mier, Gerald, M : Leading issues in Economic Development, OUP, New
4
Delhi.
5 Todaro, Micheal P : Economic Development in the third world, Orient
 17

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

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

FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
 18

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 -
I Concepts: Production Possibility frontiers – Opportunity Cost 12
– Accounting Profit and Economic Profit – Incremental and
Marginal Concepts – Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- Inflation,
Depression, Recession, Recovery, Reflation and Deflation.
Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand
Determinants, Law of Demand and its Exceptions. Elasticity of
II Demand: Definition, Types, Measurement and Significance. 12
Demand Forecasting - Factors Governing Demand Forecasting -
Methods of Demand Forecasting, Law of Supply and
Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features –
Law of Diminishing Marginal Utility – Equi-Marginal Utility
– Indifference Curve: Meaning, Definition, Assumptions,
III Significance and Properties – Consumer’s Equilibrium. Price, 12
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 12
Laws of variable proportion and returns to scale – Economies
of Scale – Internal and External Economies – Internal and
External Diseconomies - Producer’s equilibrium
Product Pricing
Price and Output Determination under Perfect Competition,
Short Period and Long Period Price Determination,
Objectives of Pricing Policy, its importance, Pricing Methods
and Objectives – Price Determination under Monopoly, kinds
V 12
of Monopoly, Price Discrimination, Determination of Price in
Monopoly –Monopolistic Competition – Price
Discrimination, Equilibrium of Firm in Monopolistic
Competition–Oligopoly – Meaning – features, “Kinked
Demand” Curve
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis
CO2 Understood the factors of demand forecasting
 19

CO3 Know the assumptions and significance of indifference curve

CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons,
1
New 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
2
Chand & Sons, New Delhi.
Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson
3
Australia
Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt.
4
Ltd, 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
 20

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

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
LO3
and retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading
Account Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
II 15
system -Stock and Debtors system – Distinction between
 21

Wholesale Profit and Retail Profit – Independent Branches

(Foreign Branches excluded) - Departmental Accounts: Basis
of Allocation of Expenses – Inter- Departmental Transfer at
Cost or Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 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 of Goodwill – Preparation of Balance Sheet -
IV 15
Insolvency of a Partner – One or more Partners insolvent – All
Partners insolvent - Garner Vs Murray – Accounting Treatment
- Piecemeal Distribution – Surplus Capital Method – Maximum
Loss Method.
Accounting Standards for financial reporting
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards
in India- Requirements of International Accounting Standards -
V 15
Role of Developing IFRS- IFRS Adoption or Convergence in
India-
Implementation Plan in India- Ind AS- An Introduction -
Difference between Ind AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Accounts
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
Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
1
Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand
2 Publishing,
New Delhi.
R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New
3
Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
 22

5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.

Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH,
2
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

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

 23

FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
Introduction
An introduction – Definition – Objectives of Law - Law:
I Meaning and its Significance, Mercantile Law: Meaning, 15
Definition, Nature, Objectives, Sources, Problems of
Mercantile Law
Elements of Contract
Indian Contract Act 1872: Definition of Contract,
Essentials of Valid Contract, Classification of Contract, Offer
II and Acceptance – Consideration – Capacity of Contract – 15
Free Consent - Legality of Object – Contingent Contracts –
Void Contract

Performance Contract
Meaning of Performance, Offer to Perform, Devolution of
Joint liabilities & Rights, Time and Place of Performance,
III 15
Reciprocal Promises, Assignment of Contracts - Remedies
for  Breach of contract - Termination and Discharge of
Contract - Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety – Bailment and Pledge – Bailment –
IV 15
Concept – Essentials and Kind - Classification of Bailments,
Duties and Rights of Bailor and Bailee – Law of Pledge –
Meaning – Essentials of Valid Pledge, Pledge and Lien,
Rights of Pawner and Pawnee.
V Sale of Goods Act 1930: 15
Definition of Contract of Sale – Formation - Essentials of
Contract of Sale - Conditions and Warranties - Transfer of
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
 24

Seller
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 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.
M C Kuchhal & Vivek Kuchhal, Business law, S Chand Publishing, New
3
Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications,
2
Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

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

25
 26

FIRST YEAR – SEMESTER – II

ELECTIVE– II: BUSINESS ENVIRONMENT

Marks
Subject Inst.
L T P S Credits
Code Hours Externa
CIA Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social Environment.
LO4 To familiarize the concepts of an Economic Environment.
LO5 To learn the trends in Global Environment.
Prerequisites: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
An Introduction
The Concept of Business Environment - Its Nature and
I Significance – Brief Overview of Political – Cultural – Legal – 12
Economic and Social Environments and their Impact on Business
and Strategic Decisions.
Political Environment
Political Environment – Government and Business Relationship
II in India – Provisions of Indian Constitution Pertaining to 12
Business.
Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture –
III Castes and Communities – Linguistic and Religious Groups – 12
Types of Social Organization – Social Responsibilities of
Business.
Economic Environment
Economic Environment – Economic Systems and their Impact of
IV Business – Macro Economic Parameters like GDP - Growth Rate 12
Population – Urbanization - Fiscal Deficit – Plan Investment –
Per Capita Income and their Impact on Business Decisions.
Technological Environment
Technological Environment – Meaning- Features OF
V Technology-Sources of Technology Dynamics-Transfer of 12
Technology- Impact of Technology on Globalization- Status of
Technology in India- Determinants of Technology Environment.
TOTAL 60
Course Outcomes
CO1 Remember the nexus between environment and business.
Apply the knowledge of Political Environment in which the businesses
CO2
operate.
CO3 Analyze the various aspects of Social Environment.
CO4 Evaluate the parameters in Economic Environment.
 27

CO5 Create a conducive environment for business to operate globally.

Textbooks
1 C. B. Gupta, Business Environment, Sulthan Chand & Sons, New Delhi
Francis Cherunilam, Business Environment, Himalaya Publishing House,
2
Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials Of Business Environment, Himalaya Publishing
4.
House, Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment,
5.
Kalyani Publications, New Delhi
Reference Books
Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New
1.
Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T Prentice Hall, New Jersey
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

28
 29

FIRST YEAR – SEMESTER - II

ELECTIVE - II: INSURANCE AND RISK MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To know the concepts and principles of contract of insurance
LO2 To understand the basic features of life insurance
LO3 To gain knowledge on the principles of general insurance
LO4 To examine the Insurance Regulatory and Development Authority 1999
(IRDA)
LO5 To know the risk management process
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Insurance
Definition of Insurance - Characteristics of Insurance – Principles
I of Contract of Insurance – General Concepts of Insurance – 12
Insurance and Hedging – Types of Insurance – Insurance
Intermediaries.
Life Insurance
Life Insurance Business - Fundamental Principles of Life
Insurance – Basic Features of Life Insurance Contracts - Life
II 12
Insurance Products –Traditional and Unit Linked Policies –
Individual and Group Policies - With and Without Profit Policies –
Policies - Types of Life Insurance Policies.
General Insurance
General Insurance Business - Fundamental Principles of General
III Insurance – Types - Fire Insurance – Marine Insurance – Motor 12
Insurance – Personal Accident Insurance – Liability Insurance –
Miscellaneous Insurance – Claims Settlement.
Risk Management
Risk Management – Objectives – Process – Identification,
IV Evaluation, Retention and Risk Transfer – Risk Financing - Level 12
of Risk Management – Corporate Risk Management –
Management of Risk by Individual.
IRDA Act 1999
Insurance Regulatory and Development Authority 1999 (IRDA) –
Introduction – Purpose, Duties, Powers and Functions of IRDA –
V 12
Operations of IRDA – Insurance Policyholders’ Protection under
IRDA – Exposure/Prudential Norms - Summary Provisions of
Related Acts.
TOTAL 60
Course Outcomes
CO1 Identify the workings of insurance and hedging
 30

CO2 Evaluate the types of insurance policies and settlement

CO3 Settle claims under various types of general insurance
CO4 Know the protection provided for insurance policy holders under IRDA
CO5 Evaluate the assessment and retention of risk
Textbooks
Neeti Gupta, Anuj Gupta and Abha Chopra, Risk Management and Insurance,
1
Kalyani Publishers, New Delhi.
2 Dr.N. Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
M.N. Mishra & S.B. Mishra, Insurance Principles and Practice, S Chand
3
Publishers, New Delhi.
4 Michel Crouhy, The Essentials of Risk Management, McGraw Hill, Noida.
5 Thomas Coleman, A Practical Guide to Risk Management, CFA, India.
Reference Books
John C.Hull, Risk Management and Financial Institutions (Wiley Finance),
1
Johnwiley & sons, New Jersey.
2 P.K. Gupta, Insurance and Risk Management, Himalaya Publications, Mumbai.
Dr. Sunilkumar, Insurance and Risk Management, Golgatia publishers, New
3
Delhi.
Nalini PravaTripathy, Prabir Paal, Insurance Theory & Practice, Prentice Hall
4
of India.
5 Anand Ganguly – Insurance Management, New Age International Publishers.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.mcminnlaw.com/principles-of-insurance-contracts/
2 https://www.investopedia.com/terms/l/lifeinsurance.asp
https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?
3
page=PageNo108&flag=1

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
 31

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

FIRST YEAR – SEMESTER – II

ELECTIVE– II: OFFICE MANAGEMENT

Marks
Subject Inst.
L T P S Credits
Code Hours Externa
CIA Total
l
4 3 4 25 75
100
Learning Objectives
LO1 To familiar with modern office management.
LO2 To familiar with the work atmosphere
LO3 To train the students in maintaining and running the office effectively.
LO4 To understand and organize data records
LO5 To gain knowledge about the role of a secretary
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Modern Office and Its Function: Introduction — Meaning of Office
—Office Work—Office Activities —The Purpose of an Office—
Office Functions — Importance of Office—The Changing Office—
I 12
The Paperless Office — Office Management - Elements— Functions
— Office Manager — Success Rules for Office Managers—The Ten
Commandments.
Office Space and Environment Management: Introduction—
Principles — Location of Office — Office Building — Office Layout
—Preparing the Layout — Re-layout — Open and Private Offices —
New Trends in Office Layout. Office Lighting— Types of Lighting
II 12
Systems—Designing a Lighting System - Benefits of Good Lighting
in Office —Ventilation—Interior Decoration - Furniture — Freedom
from Noise and Dust — Safety from Physical Hazards—Sanitary
Requirements—Cleanliness —Security—Secrecy.
Office Systems and Procedures: The Systems Concept —
Definitions—Systems Analysis —Flow of Work—Analysis of
III Flow of Work — Role of Office Manager in Systems and 12
Procedures — Systems Illustrated - Office Machines and
Equipments. Office forms – Design, Management and Control
IV Records Management 12
Records — Importance of Records — Records Management —
Filing —Essentials and Characteristics of a Good Filing System
 32

— Classification and Arrangement of Files — Filing Equipment

— Methods of Filing — Modern Filing Devices — Centralised vs.
Decentralised Filing — Indexing — Types of Indexing—
Selection of Suitable Indexing System—The Filing Routine —
The Filing Manual — Records Retention — Evaluating the
Records Management Programme—Modern Tendencies in
Records Making
Secretarial Practice
Role of Secretary: Definition; Appointment, Duties and
Responsibilities of a Personal Secretary - Qualifications for
V Appointment as Personal Secretary. Modern Technology and Office 12
Communication, Email, Voice Mail, Internet, Multimedia, Scanner,
Video-Conferencing, Web-Casting. Agenda and Minutes of Meeting.
Drafting, Fax-Messages, Email. Maintenance of Appointment Diary.
TOTAL 60
Course Outcomes
CO1 Familiarised with modern office management
CO2 Adapt with the modern work atmosphere
CO3 Trained in maintaining the office independently and effectively
CO4 Ability to organize data records in office
CO5 Motivated to act as a company secretary
Textbooks
R S N Pillai & Bagavathi , Office Management, S Chand Publications, New
1
Delhi
2 P.K. Ghosh, Office Management, Sultan Chand & Sons, New Delhi.
3 R.K. Chopra, Office Management, Himalaya Publishing House, Mumbai.
4 Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi.
Leffingwell and Robbinson: Text book of Office Management, Tata
5
McGraw-Hill, Noida.
Reference Books
Chhabra, T.N., Modern Business Organisation, Dhanpat Ra i& Sons New
1
Delhi.
2 Terry, George R, Office Management and Control, Irwin, United States.
Duggal, Balraj, Office Management and Commercial Correspondence, Kitab
3
Mahal, New Delhi.
Dr. I.M. Sahai, Office Management & Secretarial Practice, Sahitya Bhawan
4
Publications, New Delhi.
T Ramaswamy, Principles Of Office Management, Himalaya Publishers,
5
Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountlearning.com/basic-functions-modern-office/
https://records.princeton.edu/records-management-manual/records-
2
management-concepts-definitions
https://www.yourarticlelibrary.com/secretarial-practice/secretarial-practice-
3
definition-importance-and-qualifications/75929
 33

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 2 2 2 2 3 2 2

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

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

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

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

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75100
Learning Objectives
LO1 To understand about the pro-rata allotment
To know the provisions of companies, Act under Redemption of Preference
LO2 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 factors affecting goodwill of a company
To identify the Significance of International financial reporting standard
LO5
(IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Unit Contents No. of
Hours
Issue of Shares
Issue of Shares - Forfeiture - Reissue – Pro-rata Allotment – 15
I
Right Issue – Bonus Issue - Underwriting of Shares and
Debentures – Underwriting Commission - Types of Underwriting.
II Redemption of Preference Shares & Debentures 15
Redemption of Preference Shares–Provisions of Companies Act–
Capital Redemption Reserve – Minimum Fresh Issue –
Redemption at Premium. Debentures: Issue and Redemption –
 34

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
Statements as Per Schedule III of Companies Act 2013 – Part I
III 15
Form of Balance Sheet – Part II Form of Statement of Profit and
Loss – Ascertaining Profit for Managerial Remuneration.
Profit Prior to Incorporation.
Valuation of Goodwill & Shares
IV Valuation of Goodwill and Shares - Factors Affecting Goodwill - 15
Methods of Valuation - Acquisition of Business.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and
its Applicability in India - Indian Accounting Standards –
Meaning – Objectives – Significance – Accounting Standards in
India – Procedures for Formulation of Standards – Ind AS – 1
V Presentation of Financial Statement, Ind AS – 2 Valuation of 15
Inventories, Ind AS – 7 Cash Flow Statement, Ind AS – 8
Accounting Policies, Changes in Accounting Estimate and Errors,
Ind AS 12 Income Tax Indi AS – 16, Property Equipment Ind AS
– 103, Business Combinations Ind AS 110, Consolidated
Financial Statement.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To understand the provisions for underwriting commission
To examine the provisions of issue and redemption of preferences shares and
CO2
debentures
CO3 To illustrate part, I and part II forms
CO4 To value shares and goodwill
CO5 To analyse IND AS 7, 12,16
Textbooks
S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication,
1
New Delhi.
R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand,
2
New Delhi.
3 Broman, Corporate Accounting, Taxmann, New Delhi.
4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.
5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.
Reference Books
T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication,
1
Chennai.
D.S.Rawat & Nozer Shroff,Students Guide To Accounting
2
Standards ,Taxmann, New Delhi
Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication,
3
Madhya Pradesh
Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing
4
house, Mumbai.
 35

Prasanth Athma, Corporate Accounting I, Himalaya Publishing house,

5
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
https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
3
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
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
 36

Introduction to Company law 15

Companies Act 2013 – Definition of a Company,
Characteristics of Company – Lifting or Piercing the Corporate
I
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 – Fundamental
Documents – Memorandum of Association – Contents –
II Alternation – Legal Effects – Articles of Association - 15
Certificate of Incorporation – Prospectus – Contents - Kinds –
Liabilities – Share Capital – Kinds – Issue – Alternation –
Dividend – Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll
III – Resolution – Ordinary, Special Audit & Auditors – 15
Qualification, Disqualification, Appointment and Removal of
an Auditor.
Management & Administration
Management & Administration – Directors – Legal Position –
Board of Directors – Appointment/ Removal – Disqualification
– Director Identification Number – Directorships – Powers –
Duties – Board Committees – Related Party Transactions –
IV 15
Contract by One – Person Company – Insider Trading-
Managing Director – Manager – Secretarial Audit –
Administrative Aspects and Winding Up – National Company
Law Tribunal (NCLT) – National Company Law Appellate
Tribunal (NCLAT) – Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary
V 15
Winding Up – Consequences of Winding Up Order – Powers
of Tribunal – Petition for Winding Up – Company Liquidator.
TOTAL 75
Course Outcomes
CO1 Understand the classification of companies under the act
Examine the contents of the Memorandum of Association & Articles of
CO2
Association
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal
CO4
(NCLAT)
CO5 Analyse the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
 37

4 Shusma Aurora, Business Law,Taxmann, New Delhi

5 M.C.Kuchal, Business Law, VikasPublication, Noida
Reference Books
Gaffoor & Thothadri, Company Law, Vijay Nichole Imprints Limited,
1
Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law Nirali Prakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/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

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

 38

SECOND YEAR – SEMESTER - III

ELECTIVE - III: INTERNATIONAL TRADE

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To enable students familiarise with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – 12
Importance 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 12
Modern 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 12
Borrowing and Lending 
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.

 39

CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.
CO5 Define the workings of WTO and with special reference to India.

Textbooks
Francis Cherunilam, International Trade and Export Management – Himalaya
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
3 Publishing Group -
Wadsworth Publishing Company -California.
H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd –
4
New 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
Punam Agarwal and Jatinder Kaur, International Business, Kalyani
3
Publications, 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-
2
payments-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

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
 40

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

ELECTIVE - III: PRINCIPLES OF MARKETING

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To know the concept and functions of marketing
LO2 To understand the importance of market segmentation
LO3 To examine the stages of new product development
LO4 To gain knowledge on the various advertising medias
LO5 To analyse the global market environment
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Marketing
Meaning–Definition and Functions of Marketing– Evolution of
Marketing Concepts–Marketing Orientation–Innovations in
I Modern Marketing. Marketing Management: Definitions– 12
Functions – Role and Importance of Marketing - Classification
of Markets - Niche Marketing - Characteristics of Niche
Marketing – Local Marketing – Green Marketing.
Market Segmentation
Concept – Benefits –Types– Geographic – Demographic –
Psychographic – Behavioural - Marketing Mix – Definition – 4
II P’s of Marketing Mix - Introduction to Consumer Behaviour – 12
Purchase Decision – Post Purchase Behaviour – Consumer
Buying Decision Process – Motives & Needs, Freud’s Theory of
Motivation.
Product & Price
Definition – Product Mix – Introduction to Stages of New
Product Development – Product Life Cycle – Sales Forecasting
III 12
– Methods –Criteria for a Good Forecasting – Pricing–
Objectives – Factors Influencing Pricing – Kinds of Pricing –
Resale Price Maintenance.
 41

Promotions and Distributions

Communication Mix – Communication Process –Advertising–
Media–Kinds of–Advertising Media- Sales Promotion –
IV 12
Personal Selling–Classification of Salesmanship - Channel
Members–Types–Channel of Distribution for Consumer Goods
– Channels of Distribution for Industrial Goods.
Competitive Analysis and Strategies
Balancing Customer and Competitor Orientations–Global
Market Environment–Social Responsibility and Marketing
V Ethics, Citizen and Publications to Regulate Marketing –Recent 12
Trends in Marketing– A Basic Understanding of E–Marketing–
E-Tailing–Consumerism–Market Research–MIS and Marketing
Regulation.
TOTAL 60
CO Course Outcomes
CO1 Develop an understanding on the role and importance of marketing
CO2 Apply the 4 p’s of marketing in their venture
CO3 Identify the factors determining pricing
CO4 Use the different Channels of distribution of industrial goods
CO5 Understand the concept of E-marketing and E-Tailing
Textbooks

1 Philip Kotler, Principles of Marketing: A South Asian Perspective, Pearson

Education. New Delhi
Dr.C.B.Gupta&Dr. N. Rajan Nair, Marketing Management, Sultan
2
Chand & Sons, New Delhi.
3 Dr. Amit Kumar, Principles Of Marketing, Shashibhawan Publishing
House, Chennai
4 Dr. N. Rajan Nair, Marketing, Sultan Chand & Sons. New Delhi
5 Neeru Kapoor Principles Of Marketing, PHI Learning, New Delhi
Reference Books
Prof Kavita Sharma, Dr Swati Agarwal, Principles of Marketing Book,
1
Taxmann, new delhi
2 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
3 Assael, H. Consumer Behaviour and Marketing Action, USA: PWS-Kent
Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA: Houghton
4
Mifflin Company
Baker M,Marketing Management And Strategy, Macmillan Business,
5
Bloombury Publishing, India
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
 42

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

SECOND YEAR – SEMESTER - III

ELECTIVE - III: EXIM PROCEDURES AND DOCUMENTATION

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on Export-Import Procedure
LO2 To understand export documentation procedure.
LO3 To understand import documentation procedure.
LO4 To acquire knowledge about various incentives available for export.
LO5 To be acquainted with the various institutional support systems
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
I Export-Import Procedure 12
Procurement for Export–Planning and Methods of Procurement for
Exports -Procurement Through Imports, Financing Import –
Instruments and Related Procedures and Documentation; Custom
 43

Clearance of Import–Regulations, Procedure and Documentation.

Export Documentation
Types of Documents – Characteristics and Relevance. An
Introduction to Online Documentation. Getting Ready for Export
II Contract and Incoterms. Procuring and Processing of an Export 12
Order. Methods and Terms of Payments for Exports–Documentary
Credit and Collection Financing for Export Pre- and Post-Shipment
Credit.
Import Documentation
Duty Exemption Schemes -Objectives, Benefits, Procedures and
III 12
Documentation –Schemes for Import of Capital Goods–Procedures
and Documentation for New/ Second-Hand Capital Goods.
Export Incentive and cargo handling: Foreign Exchange Risks
Nature of Risks, Cargo Insurance - Contract of Cargo Insurance,
Procedures and Documentation for Cargo Loss Claims–Role and
IV Schemes of ECGC of India and Commercial Banks, Quality Control 12
and Pre-Shipment Inspection: Schemes Excise and Custom
Clearance Regulations, Procedures and Documentation –Export
Incentives.
Institutional Support
Export/Trading/Star Trading/Superstar Houses - Objective Criteria
V and Benefits - Procedures and Documentation –Special Economic 12
Zones: Objectives and Benefits – Introduction to Export Promotion
Council (EPC) –Indian Trade Promotion Organization (ITPO).
60
TOTAL
Course Outcomes
CO1 Acquainted with the knowledge on Export-Import Procedure
CO2 Identify export documentation procedure.
CO3 Identify import documentation procedure.
CO4 Familiarised with various incentives available for export.
CO5 Evaluate the various institutional support systems
Textbooks

1 Dr.Swapna Pillai, EXIM Procedures And Documentation, Shashi Bhawan

Publishing House, Chennai
C. Rama Gopal, EXIM Procedures, Documentation And Logistics,
2
New Age International Publishers, New Delhi.
3 Jain Khushpat.S, EXIM Procedures and Documentation, Himalaya
Publishing House, Mumbai
4 Dr.Manisha Paliwal, EXIM Procedures, Niraliprakashan Publishing, Pune.
Dr.Khushpat S. Jain, Dr. Apexa V. Jain, EXIM Procedures and
5
Documentation, Himalaya Publishing House, Mumbai
Reference Books
Thomas E. Johnson, EXIM Procedures And Documentation, AMACOM,
1
United States
 44

P. Veera Reddy & P. Mamatha , Export Documentation, Commercial Law

2
Publishers, New Delhi
Rakesh Mohan Joshi, International Marketing, Oxford University Press, New
3
Delhi.
4 T.A.S Balagopal, Export Management, Himalaya Publishing House, Mumbai.
P.K. Khurana, Export Management, Galgotia Publishing Company, New
5
Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.economicsdiscussion.net/international-economics/export-
1
documentation-and-its-types-with-specimens/4273
2 https://www.freightpros.com/blog/cargo-insurance/
3 https://www.investopedia.com/terms/s/sez.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 45

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
Learning Objectives
LO1 To know the types of amalgamation
LO2 To gain an understanding about reconstruction
LO3 To know Final statements of banking companies
LO4 To understand the legal requirements of financial accounts
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, Absorption & External Reconstruction
Amalgamation, Absorption and External Reconstruction -
I Purchase Consideration - Lump sum Method, Net Assets Method, 15
Net Payment Method, Intrinsic Value Method - Types of
Amalgamation (Excluding Inter-Company Holdings).
Alteration of Share Capital – & Internal Reconstruction
Alteration of Share Capital – Modes of Alteration - Internal
II 15
Reconstruction – Conversion of Stock – Increase and Decrease of
Capital – Reserve Liability.
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions)
III - Non- Performing Assets - Rebate on Bills Discounted- Profit 15
and Loss a/c - Balance Sheet as Per Banking Regulation Act
1949.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal Requirements
IV 15
Relating to Presentation of Accounts -Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of
V 15
Affairs and Deficiency Accounts - Order of Payment – Liquidators
Remuneration- Liquidator’s Final Statement of Accounts.
TOTAL 75
Course Outcomes
Understand the accounting treatment of amalgamation, absorption and
CO1
external reconstruction
CO2 Apply and alter the share capital and internal reconstruction
CO3 Do the accounting procedure of non-performing assets
CO4 Give the consolidated accounts of holding companies
CO5 Prepare liquidator’s final statements
 46

Textbooks

1 S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
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. Mukesh Bramhbutt, Devi Ahilya publication, Madhya Pradesh
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing
4
house, Mumbai.
5 Prasanth Athma, Corporate Accounting, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862

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 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
 47

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - IV

CORE – VIII: BUSINESS MATHEMATICS & STATISTICS

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and
proportions
LO2 To learn about simple and compound interest and arithmetic, geometric and
harmonic progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Ratio
I 15
Ratio, Proportion and Variations, Indices and Logarithms.
Interest and Annuity
Banker’s Discount – Simple and Compound Interest -
II 15
Arithmetic, Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode
III and Median – Quartiles – Deciles - Percentiles. Measures of 15
Variation – Range - Quartile Deviation and Mean Deviation -
Variance and Standard Deviation & Co-efficient.
Correlation and Regression
Correlation - Karl Pearson’s Coefficient of Correlation –
IV 15
Spearman’s Rank Correlation – Regression Lines and
Coefficients.
Time Series Analysis and Index Numbers
Time Series Analysis : Secular Trend – Seasonal Variation –
V Cyclical variations - Index Numbers – Aggregative and Relative 15
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.
TOTAL 75
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and harmonic progressions.
 48

CO3 Determine the various measures of central tendency

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

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

CO5 3 2 3 2 2 2 3 2 3 2 2
 49

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

ELECTIVE - IV: BUSINESS LEGISLATION

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
3 3 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the Factories Act, 1948
LO2 To provide insights on the Foreign Exchange Management Act, 1999
LO3 To inculcate knowledge about the Prevention of Money Laundering Act, 2002
LO4 To enable the students to learn about the Competition Act 2002
LO5 To familiarise the students about the existence of Intellectual Property Rights
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Factories Act 1948
Definitions - Objects –Scope – Approval – Licensing –
Registration of Factories – Notice by Occupier – General
Duties of Occupier and Manufacturer – Measures to be Taken
by Factories for Health, Safety and Welfare of Workers –
I 9
Measures – Special Provisions Relating to Hazardous
Processes – Working Hours of Adults – Additional Provisions
Regulating Employment of Women in a Factory –
Employment of Young Person and Children – Annual Leave
with Wages – Penalties and Procedures.
Foreign Exchange Management Act, 1999 9
Introduction - Board Structure of FEMA – Definitions -
II
Regulation & Management of Foreign Exchange -
Contraventions & Penalties – Procedure for Compliance.
Prevention of Money Laundering Act, 2002 9
Definitions – Punishment for the Offence of Money Laundering
III - Obligations of Banking Companies - Financial Institutions and
Intermediaries or a Person Carrying on a Designated Business or
Profession - Adjudication Authorities & Procedures.
Competition Act, 2002 9
Definitions - Prohibition of Agreements- Prohibition of Abuse
IV of Dominant Position – Competition Commission of India -
Establishment, Administration & Duties Powers – Competition
Advocacy - Adjudication Authorities – Penalties & Prosecution.
V Intellectual Property Rights 9
Intellectual property rights (IPR) – An Introduction - Kinds 
of Intellectual Property Rights - Patent, Copyright, Trade Mark, 
 50

Design, Geographical Indication, Plant Varieties and Layout

Design
Genetic Resources and Traditional Knowledge – Trade Secret -
IPR in India: Genesis and development.
TOTAL 45
Course Outcomes
 
CO1
Acquire knowledge on Factories Act, 1948
CO2 Analyse the role of Foreign Exchange Management Act, 1999
Understand the practical implications of Prevention of Money Laundering
CO3
Act, 2002
CO4 Evaluate the importance of Competition Act, 2002
CO5 Gain knowledge on Intelligence Property Rights
Textbooks
Akhilleshwar Pathak, Legal aspects of business, McGraw Hill Education,
1
Noida
2 R.S.N. Pillai & Bagavathi, Legal aspects of business, S.Chand, New Delhi
Rashmi Aggarwal, Rajinder Kaur, Legal aspects of business, Pearson
3
Education Limited, New Delhi
4 P.K. Padhi, Legal aspects of business, PHI Learning, New Delhi
Reference Books
1 Ravinder Kumar, Legal aspects of business, Cengage Learning, Nioda
2 Shawn Kopel, Guide to business law, Oxford University Press, England
M.C. Kuchhal, Vive kKuchhal, Business Law, S Chand Publishers, New
3
Delhi
4 C.L. Bansal. Business law, Taxmann, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://labour.gov.in/sites/default/files/Factories_Act_1948.pdf
2 https://legislative.gov.in/sites/default/files/A1999-42_0.pdf
3 https://stfrancislaw.com/blog/intellectual-property-rights/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
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
 51

3 – Strong, 2- Medium, 1- Low

 52

SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: CONSUMERISM & CONSUMER PROTECTION

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
3 3 3 25 75 100
Learning Objectives
LO1 To understand the nature of consumers and consumerism
LO2 To know how consumers are exploited
LO3 To be familiar with consumer rights and duties
LO4 To learn about Consumer Protection Act
LO5 To gain insights into consumerism in India.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Consumerism
Meaning of Consumer and Customer -Consumer Movements –
I 9
Historical Perspectives-Concept of Consumerism –Need and
Importance.
Consumer Exploitation 9
Meaning and Causes of Consumer Exploitation- Forms of
II Consumer - Exploitation – Underweight Measures, High Prices,
Substandard Quality, Poor or Inadequate After Sales Services-
Challenges of Consumer Exploitation.
Consumer Rights and Duties 9
Consumer Rights – John F Kennedy’s Consumer Bill of Rights. -
III Types of Consumer Rights – Right to Safety, Right to
Information (RTI), Right to Redressal, Right to Consumer
Education -Duties of Consumers.
Consumerism in India 9
IV Reasons for the Growth of Consumerism in India - Recent Trends
in Consumerism - Problems Faced by Consumers in India.
Consumer Protection Act 2019 9
Consumer Protection Council – Central, State, Districts
V
Consumer Protection
Councils- Consumer Dispute Redressal Mechanism.
TOTAL 45
Course Outcomes
CO1 Remember and recall aspects in consumerism
CO2 Identify the reasons for consumer exploitation
CO3 Discover the rights and duties of a consumer
CO4 Create an environment which protects the consumers in India
CO5 Critically appraise the consumer Protection Act
Textbooks
 53

Premavathy and Mohini Sethi, Consumerism – Strategies and Tactics, CBS

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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 54

SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: E- COMMERCE

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
3 3 3 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 Commerce; Main Components of E-Commerce;
I 9
Functions of 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
(B2C) Business Models, Major Business to Business (B2B)
II 9
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.
E-Commerce Marketing Concepts
The Internet Audience and Consumer Behaviour, Basic
III Marketing Concepts, Internet Marketing Technologies – 9
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 9
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
V Issues in E Commerce Understanding Ethical, Social and 9
 55

Political Issues in E-Commerce: A Model for Organizing the

Issues, Basic Ethical Concepts, Analysing Ethical Dilemmas,
Candidate Ethical Principles Privacy and Information Rights:
Information Collected at E-Commerce Websites.
TOTAL 45
CO Course Outcomes
CO
Understand the role and features of world wide web
1
CO
Understand the Benefits and model of e-tailing
2
CO
Use the web enabled services
3
CO
Tackle the threats in internet security system
4
CO
Know about the Ethical principles Privacy and Information Rights
5
Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the
1
Edition, Pearson Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New
2
Delhi
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
3
Learning Pvt. Ltd., New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL
4
Server 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/
56
 57

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

THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost
I Accounting and Financial Accounting - Cost Accounting Vs 15
Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation 15
of Cost and Financial Accounts –Unit Costing-Job Costing.
Material Costing
III Material Control – Meaning and Objectives – Purchase of Materials 15
– EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue
 58

of Materials –Methods of Issue – FIFO – LIFO – Base Stock

Method – Specific Price Method – Simple and Weighted Average
Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different Methods of Incentive Payments - Idle time–
Overtime – Labour Turnover - Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and
Apportionment of Overheads – Basis of Apportionment – Primary
V 15
and Secondary Distribution - Absorption of Overheads – Methods
of absorption Preparation of Overheads Distribution Statement –
Machine Hour Rate – Computation of Machine Hour Rate.
TOTAL 75
Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
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
4
publications, Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial
1
Decision 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,
3
New 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, Kolkata
NOTE: Latest Edition of Textbooks May be Used
 59

Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-
1
cost-accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

CORE – X: BANKING LAW AND PRACTICE

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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,
 60

crossing of cheques, endorsement etc.

Contents No. of
Unit Hour
s
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
Development - Banking Structure in India - Payment Banks and
I Small Banks - Commercial Banking: Definition - Classification of 15
Banks. Banking System - Universal Banking - Commercial Banking
functions - Role of Banks in Economic Development. Central
Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank.
RBI
Establishment – objective - Legal framework – Functions – SBI -
Origin and History – Establishment Indian subsidiaries - Foreign
subsidiaries -Non-Banking-Subsidiaries-Personal banking
International banking-Trade Financing-Correspondent banking - Co-
operative banks-Meaning and definition-Features-Co-operative
II 15
banks vs Commercial banks-Structure.-NBFC-Role of NBFCRBI
Regulations-Financial sector reforms-Sukhmoy committee 1985-
Narasimham committee I and II-Prudential norms: capital adequacy
norms-classification of assets and provisioning – Meaning, Structure
of Interest Rates - Short term and Long Term – Impacts of Savings
and Borrowings.
Bank Account
Opening – Types of Accounts-FDR-Steps in opening Account-
Saving vs Current Account-‘Donatio Mortis Causa’-Passbook-Bank
Customer Relationship-Special Types of currents –KYC norms.
III Bank Lending –Lending Sources-Bank Lending Principles-Forms of 15
lending-Loan evaluation process-securities of lending-Factors
influencing bank lending – Negotiable Instruments –Meaning –
Characteristics-Types. Crossing –Definition –Objectives-Crossing
and negotiability-Consequences of Crossing.
Endorsement
Meaning-Components-Kinds of Endorsements-Cheques payable to
fictitious person Endorsement by legal representative –Negotiation
bank-effect of endorsement-Rules regarding Endorsement - Paying
banker-Banker’s duty-Dishonouring of Cheques-Discharge of paying
IV banks Payments of a crossed cheque payment. Collecting bankers- 15
Statutory protection under section85 - Refusal of cheques Payment.
Collecting Banker-Statutory protection under section 131-Collecting
bankers’ duty –RBI instruction –Paying Banker Vs Collecting
Banker- Customer Grievances-Grievance Redressal –Banking
Ombudsman.
E-Banking
Meaning-Services-e-banking and financial services- Initiatives-
V Opportunities-Internet banking Meaning-Internet banking Vs 15
Traditional Banking-Services-Drawbacks-Frauds in Internet banking.
Mobile banking–Anywhere Banking-Any Time Banking- Electronic
 61

Mobile Wallets. ATM Evolution -Concept-Features - Types-.

Electronic money-Meaning-Categories-Merits of e-money - National
Electronic Funds Transfer (NEFT) Real Time Gross Settlement
(RTGS) Difference between NEFT & RTGS- Meaning- Steps–
Benefits-Monetary policies- final sector reforms- Chakravarthy
committee 1985- Narasimham Committee I &II Prudential norms
capital adequacy norms- classification of assets & provisions.
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
CO3 its 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
CO4
of Asset securitization etc
Define the practical banking systems relationship of bankers and customers,
CO5
crossing of cheques, endorsement etc.
Textbooks
Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,
1
Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication,
4
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
William Amasa Scott, Money And Banking: An Introduction To The Study
4
Of Modern Currencies, Kesinger publication, USA
Nektarios Michail, 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/
62
 63

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

THIRD YEAR – SEMESTER - V

CORE – XI: INCOME TAX THEORY, LAW AND PRACTICE- I

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 100 75
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

I
Taxation - Features of Income Tax – Meaning of Income – 15
Types – Important Definitions Under the Income Tax Act –
Assessee – Types– Incomes Exempted under Section 10.
 64

Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions 15
– Incidence of Tax and Residential Status – Problems on
Residential Status and Incidence of Tax.
Income from Salary
Computation of Salary Income – Features of Salary –
III Allowances – Types of Allowances - Perquisites – Kinds of 15
Perquisites –Types of Provident Fund - Gratuity – Pension –
Commutation of Pension – Deduction of Salary - Profits in
Lieu of Salary.
Income from House Property
Income from House Property –Basis of Charge – Annual
IV Value –Gross Annual Value, Net Annual Value of Let- 15
out Property, Self– Occupied Property–Amenities–
Deductions.
Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses –
Not Allowable Expenses - General Deductions – Provisions
Relating to Depreciation – Deemed Business Profits -
V Undisclosed Incomes – Investments – Compulsory 15
Maintenance of Books of Accounts – Audit of Accounts of
Certain Persons – Special Provisions for Computing Incomes
on Estimated Basis – Computation of Income from Business
or Profession.
TOTAL 75
Course Outcomes
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.
Evaluate income from a business carried on or from the practice of a
CO5
Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and
1
Practice, Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya
4
Bhavan Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private
5
Limited , Chennai.

Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai
 65

Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New
2
Delhi.
Vinod K. Singhania, Students Guide to Income Tax.,U.K. Bharghava
3
Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice,
5
Sultan & 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

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

 66

THIRD YEAR – SEMESTER – V

CORE –XI I: AUDITING & CORPORATE GOVERNANCE

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between
Auditing and Accounting – Objectives – Advantages and
I
Limitations of Audit – Scope of Audit – Classifications of Audits 15
– Audit of Banking, Insurance, Non-Profit Organizations and
Charitable Societies, Trusts, Organizations.
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal Audit
II - Internal Control – Internal Check – Vouching – Cash and Trade 15
Transactions - Verification and Valuations of Assets and
Liabilities.
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
Liabilities of Auditor – Professional Conduct and Ethics in
Auditing - Audit Report - Recent Trends in Auditing -
III 15
Information Systems Audit (ISA) – Impact of Computerization
on Audit Approach – Online Computer System Audit – Types of
Online Computer Systems – Procedure of Audit under ISA
System.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories &
Models, Broad Committees - Corporate Governance Reforms.
IV 15
Major Corporate Scandals in India and Abroad: Common
Governance Problems Noticed in various Corporate Failures.
Codes & Standards on Corporate Governance.
Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship
V of CSR with Corporate Sustainability - CSR and Business Ethics, 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013.
TOTAL 75
 67

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. Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1
New Delhi
1. B. N. Tandon, S. Sudharsanam & S.Sundharabahu, Practical Auditing,
2
S.Chand & Sons New Delhi.
2. Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance,
3
Sahithya Bhawan Publications, Agra
ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,
4
New Delhi.
Reference Books
1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 3. Dr.T.R. Sharma, Auditing, Sahithya Bhawan 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

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
 68

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 4 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an
enterprise
LO5 To develop an understanding of the role of MSME in economic growth
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of
Entrepreneurship – Types of Entrepreneurship – Self
I 12
Employment – Difference between Entrepreneurship and
Employment – Meaning of Entrepreneur – Traits –
Classification – Functions – Entrepreneurial Scenario in India.
Design Thinking
Idea Generation – Identification of Business Opportunities –
Design Thinking Process – Creativity – Invention – Innovation
II 12
– Differences – Value Addition – Concept and Types – Tools
and Techniques of Generating an Idea – Turning Idea into
Business Opportunity.
Setting Up an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
Sole Proprietorship – Partnership – Limited Liability
III Partnership Firm – Joint Stock Company – One Man 12
partnership – Choice of Form of an Enterprise –Feasibility
Study – Marketing, Technical, Financial, Commercial and
Economical.
IV Business Model Canvas and Formulation of Project 12
Report
Introduction – Contents of Project Report – Project
Description – Market Survey – Fund Requirement – Legal
Compliance of
 69

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 Government Organizations in
V Entrepreneurship Development – MSME DI – DIC – Khadi and 12
Village Industries Commission – NSIC – NABARD, SICVI,
SFC, SDC, EDII, EPCCB. Industrial Estates – Government
Schemes – Prime Minister Employment Generation Programme
– Women Entrepreneurship in India.
TOTAL 60
Course Outcomes
CO1 Identify the various traits of an entrepreneur
CO2 Turn ideas into business opportunities
CO3 Do feasibility study before starting a project
CO4 Identify the sources of funds for funding a project
Develop an understanding about the Government schemes available for women
CO5
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,
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
2
publications, 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
 70

Web Resources
1 https://www.interaction-design.org/literature/topics/design-thinking
2 https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3 http://www.msme.gov.in/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

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 : INDIRECT TAXATION

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax
I 12
Levies – Contribution to Government Revenues – Role of
Indirect Taxation – Merits and Demerits of Indirect Taxation –
Reforms in Indirect Taxation.
II An Overview of Goods & Service Tax (GST) 12
 71

Introduction of Goods and Service Tax in India–History of

GST in India –Constitutional Amendment under Pre–Goods
and Service Tax Regime and Transitional Provisions - Goods
and Service Tax: Concepts, Meaning, Significance, Dual GST,
Features and Benefits. GST Common Portal – Taxes and
Duties not Subsumed in GST – Rates of GST in India.
CGST ACT 2017 & IGST Act
Supply – Meaning – Classification – Time of Supply –
Valuation – Registration – Voluntary – Compulsory – Input
Tax Credit – Eligibility – Reversal – Reverse charge
III Mechanism – E–Way Bill Returns – IGST Act - Export and 12
Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply. Role of GSTN in Implementation of
GST– Anti Profiteering Rules – Doctrine of Unjust
Enrichment– Challenges in Implementation of GST.
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit
Notes, Different GST Returns, Electronic Liability Ledger,
Electronic Credit Ledger, Electronic Cash Ledger, Different
IV Assessment under GST, Interest Applicable under GST (Period), 12
Penalty under GST, Various Provisions Regarding E-way Bill in
GST, Mechanism of
Tax Deducted at Source (TDS) and Tax Collected at Source
(TCS), Audit under GST.
Customs Duty 1962
Custom Duty: Concepts; Territorial Waters - High Seas - Levy
V 12
of Customs Duty, Types of Custom Duties – Valuation -
Baggage Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
Dr. H.C. Mehrotra & Prof .V.P Agarwal, Goods and Services Tax (GST),
2
Sahitya Bhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,
2
Chennai.

3 Study Material on GST - The Institute of Chartered Accountants of India /The

 72

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
1 %20acronym%20for%20Goods%20and%20Services%20Tax-,etc.%2C%20to
%20stand%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure
3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9

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 – 3 /4 : HUMAN RESOURCE MANAGEMENT

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75 100
Learning Objectives
C1 To understand aspects relating to Human resource management
C2 To know strategies relating to Human Resource management
C3 To be acquainted with Industrial Relations Policy.
C4 To learn about organisation culture
C5 To assimilate knowledge on employee welfare.
Prerequisite: Should have studied Commerce in XII Std
 73

Unit Contents No. of

Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope,
Role and Qualities of a HR Manager - Human Resource Planning
- Meaning, Definition, Importance, Factors Affecting HRP,
I 12
Process Involved in Human Resource Planning. Human Resource
Information System (HRIS) - Job Analysis, Need for Job
Analysis, Steps in Job Analysis, Job Description and
Specification.
Strategic HRM
Definition of Strategy, Strategic Human Resource Management
(SHRM), Importance of SHRM, Difference between Traditional
II and Strategic Human Resource Management, “Best Fit” Approach 12
Vs. Best Practices of SHRM, Role of HR Strategy &Practices in
National, Sectorial and Organizational Context, Investment
Perspective of SHRM, Porter’s 5 Ps Model.
Industrial Relations
Introduction to Industrial Relations - Employee Grievances
Concept, Causes & Grievance Redressal Mechanism
III 12
Discipline- Concept, Aspects of Discipline &Disciplinary
Procedure - Trade Unions Act 1926 - Industrial Disputes Act
1947.
Organisational Development Collective Bargaining
Organisation Climate – Organization Change – Organisational
IV Development: Definition, Meaning of Organizational 12
Development. - Collective Bargaining- Essentials of Effective
Collective Bargaining
Employee welfare
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
V Limitations, Types of Employee Welfare, Statutory and Non- 12
Statutory Welfare Measures, and Labour Welfare Theories-
Social Security, Health, Retirement &Other Benefits.
TOTAL 60
CO Course Outcomes
CO1 Remember and recall concepts of Human resource management
CO2 Choose appropriate strategies for human resource management
CO3 Compare and contrast various industrial relations policy.
CO4 Determine appropriate organisation culture.
CO5 Formulate strategies for employee welfare.
Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education,
1
Noida.
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya
2
Publishing House, Mumbai.
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali
3
Prakashan Publishers, Pune.
 74

P.Subba Rao, Personnel and Human Resource Management, Himalaya

4
Publishing House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons
1
Publications, New Delhi.
DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley,
2
India.
Dr.K.Sundar and Dr.J. Srinivasan, Human Resource Development, Margham
3
Publications, Chennai.
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-2/
3
employee-welfare/employee-welfare/99778

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 – V

DISCIPLINE SPECIFIC ELECTIVE – 4 /4 : FINANCIAL SERVICES

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
 75

To enrich their knowledge on key areas relating to management of financial

LO2
products and services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Financial System
Structure of Financial System – Role of Financial System in
Economic Development – Financial Markets and Financial
Instruments – Capital Markets – Money Markets – Primary
I 12
Market Operations – Role of SEBI – Secondary Market
Operations – Regulation – Functions of Stock Exchanges –
Listing – Formalities – Financial Services Sector Problems and
Reforms.
Introduction to Financial Services
Concept, Nature and Scope of Financial Services – Regulatory
Frame Work of Financial Services – Growth of Financial
II Services in India – Merchant Banking – Meaning-Types – 12
Responsibilities of Merchant Bankers – Role of Merchant
Bankers in Issue Management – Regulation of Merchant
Banking in India.
Venture Capital and Leasing
Venture Capital – Growth of Venture Capital in India –
III Financing Pattern under Venture Capital – Legal Aspects and 12
Guidelines for Venture Capital, Leasing – Types of Leases –
Evaluation of Leasing Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of
IV CRISIL, ICRA and CARE. Factoring, Forfeiting and Bill 12
Discounting – Types of Factoring Arrangements – Factoring in
the Indian Context.
Mutual Funds
Mutual Funds – Concept and Objectives, Functions and Portfolio
V 12
Classification, Organization and Management – De-mat
Services- Need and Operations- Role of NSDL and CSDL.
TOTAL 60

Course Outcomes
CO1 Summarise the role and function of the financial system
Gain practical knowledge on key areas relating to management of financial
CO2
products and services
CO3 Familiarize students about Venture Capital, Leasing.
CO4 Infer the importance of the Credit Rating system.
Understand various types of Mutual funds schemes and the roles of NSDL and
CO5
CSDL.
 76

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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

CORE –XIII: COST ACCOUNTING - II

L T P S Credits Marks
 77

Subject Inst. Externa

CIA Total
Code Hours l
6 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Cost Accounting Standards
An Introduction to CAS – Purpose of CAS – Advantages of
CAS – Difference between CAS and FAR Regulations – 18
I
Different Degrees of CAS Coverage – Cost Accounting
Standards - Responsibility Accounting and Divisional
Performance Measurement.
Contract Costing
Definition - Features of Contract Costing - Calculation of Profit
II 18
on Contracts – Cost Plus Contract- Contract Costing and Job
Costing - A Comparison -Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing
– Application of Process Costing – Fundamental Principles
III of Process Costing – Treatment of Loss and Gain : Normal 18
and Abnormal Loss - Abnormal Gain - Joint Products, By
Products – Concept of Equivalent Production – Process
Accounts - Process Losses and Gains.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost
IV 18
Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.
Standard Costing
Definition – Objectives – Advantages – Standard Cost and
V Estimated Cost – Installation of Standard Costing – Variance 18
Analysis – Material, Labour, Overhead, and Sales Variances –
Calculation of Variances.
TOTAL 90
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.
2 Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S
 78

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
4
publications, Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial
1
Decision Making, New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications,
3
New 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

L T P S Credits Marks
 79

Subject Inst. Externa

CIA Total
Code Hours l
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-
I 18
Limitations - Management Accounting Vs Cost Accounting –
Management Accounting Vs Financial Accounting.
Financial Statement Analysis
Analysis and Interpretation of Financial Statements – Nature and
Significance – Types of Financial Analysis – Tools of Analysis –
Comparative Statements – Common Size Statement – Trend
II 18
Analysis. Ratio Analysis: Meaning – Advantages – Limitations –
Types of Ratios – Liquidity Ratios – Profitability Ratios -
Turnover Ratios – Capital Structure Ratios – Leverage Ratios -
Preparation of Financial Statements from Ratios.
Fund Flow Analysis & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment
of Flow of Funds -Technique of Preparing Funds Flow
Statement- Schedule of Changes in Working Capital-Adjusted
III 18
Profit and Loss Account - Preparation of Funds Flow Statement.
Cash Flow Statements: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 – Types of Cash
Flows - Operating, Financing and Investing Cash Flows.
Budgetary Control
Budgetary Control: Meaning – Preparation of Various Budgets –
IV 18
Cash Budget - Flexible Budget– Production Budget – Sales
Budget.
Marginal Costing: Meaning - Features – Fixed Cost, Variable
Cost and Semi Variable Cost- Contribution- Marginal Cost
Equation- P/V Ratio - Break Even Point - Margin of Safety –
V Cost- Volume Profits Analysis- Break Even Point – Decision 18
Making: Selection of a Product Mix – Make or Buy Decision –
Discontinuance of a product line – Change or Status quo –
Limiting Factors – Exploring New Markets.
TOTAL 90
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
 80

CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons
2
Publications, New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,
3
Chennai.
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,
4
Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting, Margham
5
Publications,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 Gurusamy S ,Management Accounting- Theory &Practice,
3
Vijay 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

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
 81

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

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
LO3
deductions from Gross Total Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in I stSem
Contents No. of
Unit
Hours
Capital Gains
Capital Gains – Kinds of Capital Assets – Computation of
I 18
Capital Gains – Exemption under Section 54 , 54B, 54D, 54EC,
54F, 54GA.
Income From Other Sources
Income from Other Sources – Income Chargeable to Tax under
the Head Income from Other Sources – Procedures for
II 18
Computing Income from Other Sources – Deductions Allowed
– Deduction not Allowed – Problems on Computation of
Income from Other Sources.
Set Off and Carry Forward of Losses and Deductions From
Gross Total Income
Provisions for Set-off and Carry Forward of Losses (Simple
III 18
Problems). Deductions U/S 80C, 80CC, 80CCB, 80CCC,
80CCD, 80 CCE, 80D, 80DD, 80DDB, 80E, 80EE, 80EEA,
80EEB, 80G, 80GG, 80GGA, 80TTA, 80TTB, and 80U only.
Assessment of Individuals
Assessment: Meaning and Types, Computation of Total Income
IV and Tax Liability of an Individuals (simple problems in case of 18
Income from salaries, HP and Profits and Gains – computed
income may be given). 
V Income Tax Authorities 18
 82

Administration of Income Tax Act – Income Tax Authorities –

Powers of CBDT – Powers of Income – Tax Officers -
Procedures for Assessment – Filing of Return – Due Dates of
Filing – Voluntary Filling – Return of Loss – Related Return –
Defective Return – Signing of Return – Permanent Account
Number (PAN)
TOTAL 90
 83

Course Outcomes
CO1 Remember and recall provisions on capital gains
CO2 Apply the knowledge about income from other sources
CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private
5
Limited, Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,
3
New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan
5
& Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-22/
2
assessment/1-assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/
 84

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 : FINANCIAL MANAGEMENT

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 3 5 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction
Meaning and Objectives of Financial Management – Functions
of Financial Management. Finance - Sources of Financing-Role
I
of Financial Manager in Financial Management- Financial 15
Goals- Profit maximization Vs. Wealth Maximization –
Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors
II 15
determining Capital Structure – Various approaches of Capital
structure - Cost of Capital – Meaning - Methods - Cost of Equity
 85

Capital – Cost of Preference Capital – Cost of Debt – Cost of

Retained Earnings – Weighted Average (or) Composite Cost of
Capital (WACC) Leverage – Concept – Operating and Financial
Leverage on EPS.
Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation-
Capital Budgeting Appraisal Methods: Traditional Methods -
III 15
Payback Period – Accounting Rate of Return (ARR).
Discounted Cash-flow Methods: Net Present Value (NPV) – Net
Terminal Value - Internal Rate of Return – Profitability Index -
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend
IV Payment – Provisions on Dividend Payment in Company Law – 15
Dividend Models - Walter’s Model - Gordon’s Model – M&M
Model.
Working Capital Decision
Working Capital - Meaning and Importance – Factors
V Influencing Working Capital – Determining -Working Capital 15
Operating Cycle - Management of Current Assets: Inventories,
Accounts Receivables and Cash.
TOTAL 75
Course Outcomes
CO1 Recall the concepts in financial management.
CO2 Apply the various capital structure theories.
CO3 Apply capital budgeting techniques to evaluate investment proposals.
CO4 Determine dividend pay-outs.
CO5 Estimate the working capital of an organization.
Textbooks
1. R.K. Sharma, Shashi K Gupta, Financial Management, Kalyani Publications,
1
New Delhi.
M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education,
2
Noida.
3 I.M. Pandey, Financial Management, Vikas Publications, Noida.
Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand &
4
Sons, New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya
5
Publishing House, Mumbai.
Reference Books
1 1. Prasana Chandra, Financial Management, Tata McGraw Hill, NewDelhi.
2 2. I.M. Pandey, Financial Management, Vikas Publishing, Noida.
3 3. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.
4. A.Murthy, Financial Management, ,Margham Publications, Chennai.
5. 4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole
 86

Publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://efinancemanagement.com/financial-management/types-of-financial-
1
decisions
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 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

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – 6 /6: LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
 87

Contents No. of
Unit Hour
s
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–
Transportation Management– Some Commercial Aspects in
II 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
III of Supply Chain – Value Chain – Components of Supply Chain – 15
The 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 15
Relation between Enablers and Levels of Supply Chain Improvement
– Systems and Values of Supply Chain.
Aligning the Supply Chain with Business Strategy
SCOR Model – Outsourcing 3 PLs– Fourth Party Logistics – Bull
V 15
Whip Effect and Supply Chain – Supply Chain Relationships –
Conflict Resolution Strategies – Certifications.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Examine the importance of Customer Service in Logistics Management
CO2 Develop an understanding on the Distribution Channel Management
CO3 Interpret the Global applications of supply chain management
Understand the Inter Relation between Enablers and Levels of Supply Chain
CO4
Improvement
CO5 Identify the conflict resolution strategies
Textbooks
G. Raghuram& N. Rangaraj : Logistics and Supply Chain Management,
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.
 88

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,
1
Palgrave Macmillan Publications, India.
Christopher Martin, Logistics and Supply Chain Management: Creating
2
Value–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
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
PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
1

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

89
 90

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 7 / 8: COMPUTER APPLICATION IN BUSINESS

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
1 2 2 3 5 25 75 100
Learning Objectives
To apply various terminologies used in the operation of computer systems in
LO1
a business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for
LO5
business environment.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Word Processing
Introduction to Word-Processing, Word-Processing Concepts,
Use of Templates, and Working with Word Document: Editing
I Text, Find and Replace Text, Formatting, Spell Check, 15
Autocorrect, Auto Text - Bullets and Numbering, Tabs,
Paragraph Formatting, Indent, and Page Formatting, Header and
Footer.
Mail Merge
Tables - Inserting, Filling and Formatting a Table - Inserting
II 15
Pictures and Video - Mail Merge Including Linking with
Database - Printing Documents, Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing,
III Inserting, Tables, Images, texts, Symbols. Media – Design – 15
Transition – Animation - Slideshow. Creating Business
Presentations.
Spreadsheet and its Business Applications
Spreadsheet: Concepts, Managing Worksheets - Formatting,
Entering Data, Editing, and Printing a Worksheet - Handling
IV Operators in Formula, Project Involving Multiple Spreadsheets, 15
Organizing Charts and Graphs. Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference,
Database, and Text Functions.
Creating Business Spreadsheet
Creating Spreadsheet in the Area of: Loan and Lease Statement,
Ratio Analysis, Payroll Statements, Capital Budgeting,
V 15
Depreciation Accounting, Graphical Representation of Data,
Frequency Distribution and its Statistical Parameters,
Correlation and Regression.
TOTAL 75
THEORY 20% & PROBLEMS 80%
91
 92

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

Reference Books
Gupta, Swati ,Office Automation System, Lap Lambert Academic
1
Publication. USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
2
Tata McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation,
3
Charulatha Publications, Tamilnadu.
John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey,
4
USA.
Glyn Davis & Branko Pecar : Business Statistics using Excel, Oxford
5
publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285
 93

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 - VI

DISCIPLINE SPECIFIC ELECTIVE – 8 / 8: BASICS OF MS EXCEL

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

II Financial, Logical and Text Functions Financial Functions 15

 94

Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,

INTRATE) - Present Value, Net Present Value, Future Value (PV,
NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical
Functions: AND, OR, NOT, IF, TRUE; Text Functions: UPPER,
LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR,
EXACT; Practical Exercises Based on Financial, Logical and Text
Functions.
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard
III 15
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now,
Time, Time Value, Workday, Weekday, Year. Lookup and
IV 15
Reference Functions: Hlookup, Vlookup, Transpose, Getpivot
Data, Hyperlink - Practical Exercises Based on Statistical, Date &
Time, Lookup and Reference Functions.
Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing,
V Marketing, Sales and Advertising Data Analytics, Social Media 15
Marketing Analysis, Basic Applications with Macros and VBAs;
Trending Business Applications Using MS Excel.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.
CO2 Understanding Various Tools Used In Ms-Excel.
CO3 Knowledge On Various Statistical Tests in Ms-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as
CO4
Formulas and Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,
2
Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,
3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
1
publications, Chennai.
Google Sheets Basics: Masato Takeda and others; TekuruInc, India.
2
HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.
3
 95

Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,

4
Tata McGraw Hill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMESE

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

PROFESSIONAL COMPETENCY SKILL

GENERAL AWARENESS FOR COMPETITIVE EXAMINATION

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
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
UNI Details No. of
 96

T Hour
s
Indian Polity
Basics concepts- Three organs of Indian government (Executives,
Legislature, Judiciary), Introduction to Indian Constitution – Salient
features of constitution, Preamble, Fundamental rights, Fundamental
I 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, Wind systems, Clouds systems, World climatic
II 6
classification – Indian 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
III India – Union Budget – Planning in India – Poverty – 6
Unemployment – 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 – Home Rule league – Montague Chelmsford reforms –
IV Rowlett Act – Non –Cooperation Movement – Simon commission and 6
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 Geo Chemical Cycles – International Bio Diversity
V 6
organisations- International Conventions – Conferences and
Protocol – Indian Environmental laws and Environment Related
organisation
TOTAL 30
Course Outcomes
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
 97

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
Majid Hussain- 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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