CS Syllabus 2021

University of Madras
Chepauk, Chennai 600 005

[Est. 1857, State University, NAAC ‘A’ Grade, CGPA 3.32, NIRF 2019 Rank: 20]
Website: www.unom.ac.in, Tel. 044-2539 9561
Curriculum and Syllabus for Undergraduate

Programme in Corporate Secretaryship
(With effect from the Academic Year 2020-21)
February 2020
Note: The Board of Studies Commerce and Allied Degree

Courses is designed learning Outcome Based Curriculum
Framework prescribed by UGC for B.Com. Corporate
Secretaryship Programme.
3. COURSE STRUCTURE
SEMESTER 1
Ins.Hrs
Credits
Marks
Marks
Total
Course
Ext.
Int.
Paper Name Of The Course
Components
PART I Paper I
Language I 3 4 25 75 100
PART II Paper I
English I 3 4 25 75 100
PART III Core1 BGE-CSC01 – Financial Accounting@ 4 6 25 75 100
Core2 BGE-CSC02 – Business Communication@ 4 6 25 75 100
Allied1
BCS-DSA01 - International Trade 5 6 25 75 100
PART IV SS1 Soft Skill I 3 2 50 50 100
Basic Tamil/Advanced Tamil/NME-I* 2 2 25 75 100
*NME: Choose Any One the paper from the other Department
SEMESTER II
Ins.Hrs
Credits
Marks
Marks
Total
Course
Ext.
Int.
Components
PART I Paper II
Language II 3 4 25 75 100
PART II Paper II
English II 3 4 25 75 100
PART III Core3 BGE-CSC03 – Advanced Financial 4 6 25 75 100
Accounting@
Core4 BCS-DSC04 – Corporate Management 4 6 25 75 100
Allied2 BGE-CSA01 - Business Economics@ 5 6 25 75 100
PART IV SS2 Soft Skill II 3 2 50 50 100
Basic Tamil/Advanced Tamil/NME-II* 2 2 25 75 100
*NME: Choose Any One the paper from the other Department
SEMESTER III
Ins.Hrs
Credits
Marks
Marks
Total
Course
Ext.
Int.

Components
PART I Paper IIILanguage III 3 4 25 75 100

PART II Paper IIIEnglish III 3 4 25 75 100
PART III Core5 BGE-CSC05 – Corporate Accounting@ 4 6 25 75 100
Core6 BCS-DSC06 – Company Law and
4 6 25 75 100
Secretarial Practice
Allied3 BGE-CSA3A - Business Statistics@ 5 6 25 75 100
PART IV SS3 Soft Skill III 3 2 50 50 100
Environmental Studies Examination will
2 be held in
semester IV
SEMESTER IV
Ins.Hrs
Credits
Marks
Marks
Total
Course
Ext.
Int.
Components
PART I Paper IV Language IV 3 4 25 75 100

PART II Paper IV English IV 3 4 25 75 100
PART III Core7 BGE-CSC09 – Advanced Corporate
4 6 25 75 100
Accounting@
Core8 BGE-CSC12 – Indirect Taxation@ 4 5 25 75 100
Allied4 BCS-DSA04 – Securities Laws & Market
5 6 25 75 100
Operations
PART IV SS4 Soft Skill IV 3 2 50 50 100
Environmental Studies 2 2 25 75 100
SEMESTER V
Ins.Hrs
Credits
Marks
Marks
Total
Course
Ext.
Int.
Components
PART III Core9 BCS-DSC09 – Cost Accounting 4 6 25 75 100

Core10 BCS-DSC10 - Corporate Governance and 4 6 25 75 100
Ethics
Core11 BGE-CSC06 – Business Laws@ 4 5 25 75 100
Core12 BGE-CSE1A – Income Tax Law & 4 6 25 75 100
Practice – I@
Elective1 BGE-CSC08 – Marketing@ 5 5 25 75 100
PART IV Value Education 2 2 25 75 100
SEMESTER VI
Ins.Hrs
Credits
Marks
Marks
Total
Course
Ext.
Int.

Components
PART III Core13 BCS-DSC13 – Industrial Laws 4 6 25 75 100

Core14 BGE-CSC18 – Management Accounting@ 4 6 25 75 100
Core15 BGE-CSC19 – Entrepreneurial 4 6 25 75 100
Development@
Core16 BGE-CSE2A – Income Tax Law & 4 6 25 75 100
Practice – II@
Elective2 BCS-DSE02 – Institutional Training 5 6 20 80 100
PART V Extension Activities 1
@ - Common Subject of other B.Com Courses.

PATTERN OF QUESTION PAPER
Questions to be Marks per
Part Total questions Total Marks
answered Question
A (50 words) 12 10 2 20
B (200 words) 7 5 5 25
C (500 words) 3 5 10 30
Maximum Marks for End Semester External Examination 75
Note:
* The question shall cover 20% theory and 80% problems in the Practical Papers. Norm
adopted by B.Com General is applicable for common practical papers.
* The question shall cover 80% provisions of Company Law and 20% relating to
Secretarial duties for Company Law and Secretarial Practice.
LIST OF PAPERS WITH COMMON SYLLABUS FOR BOTH B.COM

(CORPORATE SECRETARYSHIP) AND B.COM (GENERAL)
(As per the consensus of both the Board of Studies)
SEMESTER I
1. Financial Accounting
2. Business Communication
SEMESTER II
3. Advanced Financial Accounting
4. Business Economics
SEMESTER III
5. Corporate Accounting - I
6. Business Statistics
SEMESTER IV
7. Advanced Corporate Accounting
8. Indirect Taxation
SEMESTER V
9. Business Laws
10. Income Tax Law & Practice I
11. Marketing
SEMESTER VI
12. Management Accounting
13. Entrepreneurial Development
14. Income Tax Law & Practice II
-----
UNIVERSITY OF MADRAS
B.Com. (GENERAL) DEGREE COURSE
SYLLABUS WITH EFFECT FROM 2020-2021
BGE-CSC01
CORE-I: FINANCIAL ACCOUNTING
Common to BCom(A&F), BCom(CS), BCom(BM), BCom(MM),
BCom(CA) & BCom(ISM)
Inst.Hrs : 6 YEAR: I
Credits : 4 SEMESTER: I
OBJECTIVES:
 To enable the students to understand the system of preparing financial statements for
various types of organisation
 To familiarize the students with knowledge about financial reporting standards
OUTCOMES:
 The students will be able to analyse and prepare financial statement of different types of
organisation
 The students will be aware of the various amendments in financial reporting
UNIT I: Preparation of Financial Statement

Final accounts of sole trading concern-Adjustments-Receipts and Payments-Income and
expenditure-Balance sheet of non trading organisation
UNIT II: Depreciation and Insurance Claims

Depreciation Accounting: Depreciation- Meaning –Causes-Types-Straight Line Method-Written
down value method- Concept of useful life under Companies Act 2015
Insurance Accounting: Insurance claims –Calculation of Claim amount-Average clause(Loss of
stock only)
UNIT III: Single entry system

Meaning and Features of Single entry-Defects-Difference between single entry and double entry
system-Methods of calculation of Profit-Statement of Affairs Method-Conversion Method
UNIT IV: Rectification of Errors and Bank Reconciliation Statement

Classification of Errors – Rectification of Errors – Preparation of Suspense a/c. Bank
Reconciliation Statement – Need and preparation.
UNIT V: Hire Purchase and Instalment System

Hire Purchase System- Default and repossession-Hire purchase trading account
Instalment System-Calculation of Profit.
Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and
Problems.
TEXT BOOK:
1. Lt Bhupinder – principles of Financial Accounting – CENGAGE, New Delhi
2. Raj Kumar Sah –Concepts Building Approach to Financial Accounting – CENGAGE, New
Delhi
3. Gupta, R.L & Gupta,V.K, Advanced Accounting, Sulthan Chand & Sons, New Delhi
REFERENCE BOOKS:
1. Jain & Narang, Financial Accounting, Kalyani Publishers, NewDelhi
2. Reddy, T.S & Murthy,A. Financial Accounting, Margham Publications, Chennai
3. Shukla & Grewal, Advanced Accounting, S.Chand & Co. NewDelhi
4. Parthasarathy, S.& Jaffarulla, A. Financial Accounting, Kalyani Publishers, NewDelhi
WEB REFERENCE:
www.accountingcoach.com
www.accountingstudyguide.com
www.futureaccountant.com
www.onlinelibrary.wiley.com
BGE-CSC02
CORE-II: BUSINESS COMMUNICATION
Common to BCom(A&F) as Allied, BCom(CS), BCom(BM) & BCom(MM)
Credits : Core 4 / Allied 5 SEMESTER: I
OBJECTIVES:
 To facilitate the students to understand the concept of Communication.
 To Know the basic techniques of the modern forms of communication
OUTCOME:
 Students understand the concept of communication and familiarise with modern form of
communication.
UNIT I: Communication
Definition – Methods – Types – Principles of effective Communication – Barriers to

Communication – Business Letters – Layout.
UNIT II: Business Letters
Kinds of Business Letters: Interview – Application for a situation – Interview -Appointment –

Acknowledgement – Promotion – Enquiries – Reply letter – Orders – Sales letter – Circular
letter – Complaint letter.
UNIT III: Correspondence
Bank Correspondence – Insurance Correspondence – Agency Correspondence – Correspondence

with Shareholders, Directors.
UNIT IV: Reports and Meetings
Report Writing – Meetings – Agenda - Minutes of Meeting – Memorandum – Office Order –

Circular – Notes.
UNIT V: Forms of Communication
Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet – Websites –

uses of the various forms of communication.
Recommended Texts
1. Mallika Nawal –Business Communication – CENGAGE

2. Pragyan Rath, K. Shalini , Debankita Ray - Corporate Communication – CENGAGE
3. C.B.Gupta - Essentil Business Communincation - CENGAGE

4. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication - Sultan Chand &
Sons - New Delhi.
5. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi.
6. Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private
Ltd - New Delhi.
7. Penrose, Rasbery, Myers, Advanced Business Communication - Bangalore.
8. Simon Collin, Doing Business on the Internet - Kogan Page Ltd. - London.
9. Mary Ellen Guffey, Business Communication – Process and Product -International
Thomson Publishing - Ohio.
10. Sundar K.A, Business communication Vijay Nicole imprints Pvt. Ltd., Chennai.
E- RESOURCES
www.newagepublishers.com
www.managementstudyguide.com
www.businesscommunication.org
www.smallbusiness.chorn.com
B.Com. DEGREE COURSE IN CORPORATE SECRETARYSHIP
BCS-DSA01
ALLIED-I: INTERNATIONAL TRADE
Course Objectives:
1. To acquire specialised knowledge in international trade
2. To learn about WTO and how globalisation of Economy takes place.
UNIT I
Theories of International Trade – Ricardo – Haberlers Opportunity cost -Heckscher
Ohlin theorem.
UNIT II
Trade policy – case for protection – Regional integration – European Union –
EEC- UNCTAD – GATT – Asian – Development Bank.
UNIT III
WTO – Functions of WTO – An Overview.
UNIT IV
Balance of payments – Disequilibrium – Remedies – Exchange control –
Purchasing Power parity Theory.
UNIT V
International monetary system – IMF – SDR – International liquidity – IBRD.
SUGGESTED READINGS
1. K.R.Gupta – International Economics, Atlantic Publisher Distributors Pvt Ltd.
2. P. Saravanan – International Marketing
3. S.Sankaran – Money, Banking and International Trade, Margham Publication,
Chennai.
4. Francis Cherunilam – International Trade and Export Management, Himalaya
Publishing House.
BGE-CSC03
CORE-III: ADVANCED FINANCIAL ACCOUNTING
Common to BCom(A&F), BCom(CS), BCom(CA) & BCom(ISM)
Credits : 4 SEMESTER: II
OBJECTIVES
To enable the students to understand the system of preparing financial statements for various
types of organisation
 To familiarize the students with knowledge about financial reporting standards
OUTCOME:
 The students will be able to understand the preparation of financial statements for
business units other than corporate undertaking and their utility.
Unit I: Branch Accounts

Dependent Branches - Stock and Debtors system – Distinction between Wholesale Profit and
Retail Profit – Independent Branches (Foreign Branches excluded)
Unit II: Departmental Accounts

Basis of Allocation of Expenses – Calculation of Profit - Inter-departmental Transfer at cost or
Selling Price.
Unit III: Partnership Accounts

Admission of a Partner – Retirement of a Partner – Death of a Partner.
Unit IV: Partnership Accounts

Dissolution of a Partnership Firm – Insolvency of a Partner – Insolvency of all Partners-
Piecemeal Distribution of cash in case of Liquidation of Partnership Firm.
Unit V: 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 - Role of developing IFRS- IFRS adoption or convergence in India- Implementation
plan in India- Ind AS-Difference between Ind AS and IFRS.
Problems.
TEXT BOOK:
1. Lt Bhupinder – principles of Financial Accounting – CENGAGE, New Delhi
2. Raj Kumar Sah –Concepts Building Approach to Financial Accounting - CENGAGE,
New Delhi
3. Gupta, R. L & Gupta, V. K, Advanced Accounting, Sulthan Chand & Sons, New Delhi.
4. Jain & Narang, Financial Accounting, Kalyani Publishers, New Delhi.
SUGGESTED READINGS:
1. Reddy, T. S & Murthy, A. Financial Accounting, Margham Publications, Chennai.
2. Shukla & Grewal, Advanced Accounting, S. Chand & Co., New Delhi.
3. Tulsian P.C.-Financial Accounting.
4. Parthasarathy, S .& Jaffarulla, A. Financial Accounting, Kalyani Publishers, NewDelhi
WEB REFERENCE:
www.onlinelibrary.wiley.com
BCS-DSC04
CORE-IV: CORPORATE MANAGEMENT
Credits : 4 SEMESTER: II
Course Objectives:
 To make the students to understand the basic concept of management.
 To prepare the students to know about the significance of management in corporate world
UNIT I - Introduction to Management
Nature and functions of Management – Principles – role and function of Manager – Levels of
Management – Development of Scientific Management and other Schools of thought and
Approaches.
UNIT II - Planning and Organising

Planning – need and importance – forms – types – steps – decision making – types – process.
Organisation – types – Organisation structure – Centralisation and Decentralisation –
Departmentation.
UNIT III - Human Resource Management

Human Resource – HRM and Personnel Management – Recruitment, Selection and Training
methods – Human Resource Audit.
UNIT IV - Performance Appraisal and Incentives

Performance Appraisal – methods – promotions and transfer – incentives – monetary and non-
monetary- welfare and social security measures.
UNIT V - Direction and Control

Direction – purpose – requirements of effective direction – motivation theories.
Co-ordination – need, type and techniques for excellent co-ordination – controlling- meaning and
importance – control process.
SUGGESTED READINGS:
1. Weihrich and Koontz, Essentials of Management, McGraw Hill, New Delhi
2. Dinakar Pagare, Principles of Management, Sultan Chand & Sons, New Delhi.
3. C.B.Gupta – Business Management, Sultan Chand & Sons, New Delhi.
4. L.M.Prasad – Principles of Management, Sultan Chand & Sons, New Delhi.
5. L.M.Prasad – Human Resource Management, Sultan Chand & Sons, New Delhi.
6. Ashwathappa, Human Resource Management, Tata McGraw Hill, New Delhi.
7. Tripathi - Human Resource Management, Sultan Chand & Sons, New Delhi.
BGE-CSA01
ALLIED-I: BUSINESS ECONOMICS
Common to BCom(CS)-II Sem., BCom(BM),BCom(MM),
BCom(CA) & BCom(ISM)
OBJECTIVES:
 To facilitate the students to understand the concept of Communication.
 To Know the basic techniques of the modern forms of communication
OUTCOME:
 Students understand the concept of communication and familiarise with modern form
of communication.
UNIT-I
Introduction to Economics – Wealth, Welfare and Scarcity Views on Economics - Positive
and Normative Economics - Definition – Scope and Importance of Business Economics -
Concepts: Production Possibility frontiers – Opportunity Cost – Accounting Profit and
Economic Profit – Incremental and Marginal Concepts – Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- Inflation, Depression, Recession, Recovery,
Reflation and Deflation.
UNIT-II
Demand and Supply Functions: - Meaning of Demand – Determinants and Distinctions of
demand – Law of Demand – Elasticity of Demand – Demand Forecasting – Supply concept
and Equilibrium
UNIT-III
Consumer Behaviour : Law of Diminishing Marginal utility – Equimarginal Utility –
Indifference Curve – Definition, Properties and equilibrium.
UNIT-IV
Production: Law of Variable Proportion – Laws of Returns to Scale – Producer’s equilibrium
– Economies of Scale - Cost Classification – Break Even Analysis
UNIT-V
Product Pricing: Price and Output Determination under Perfect Competition, Monopoly –
Discriminating monopoly – Monopolistic Competition – Oligopoly – Pricing objectives and
Methods-
RECOMMENDED TEXTS
1. S.Shankaran, Business Economics - Margham Publications - Ch -17
2. P.L. Mehta, Managerialo Economics – Analysis, Problems & Cases - Sultan Chand &
Sons - New Delhi – 02.
3. Francis Cherunilam, Business Environment-Himalaya Publishing House -Mumbai–4.
4. Peter Mitchelson and Andrew Mann, Economics for Business - Thomas Nelson Australia
-Can -004603454.
5. C.M.Chaudhary, Business Economics - RBSA Publishers - Jaipur - 03.
6. H.L.Ahuja, Business Economics–Micro & Macro-Sultan Chand & Sons-New Delhi.
7. T. Aryamala – Business Economis- Vijay Nicole Imprints Private Ltd.,
BGE-CSC05
CORE-V: CORPORATE ACCOUNTING
Common to BCom(A&F), BCom(CS), BCom(BM), BCom(MM) & BCom(CA)
Inst.Hrs : 6 YEAR: II
Credits : 4 SEMESTER: III
OBJECTIVES
 To make the students familiarize with corporate accounting procedures
 To enable the students to acquire conceptual knowledge about the preparation of the
company accounts.
OUTCOME:
 The students will learn the accounting procedures of corporate undertaking and their
financial statement preparations
UNIT – I Share Capital
Issue of Shares - Types of Shares – Forfeiture of Shares- Reissue of Shares- Redemption of
Preference Shares.
UNIT – II Debentures & Underwriting
Issue of Debentures – Redemption of Debentures- Profit prior to incorporation. Underwriting of
Shares & Debentures.
UNIT – III Final Accounts
Final Accounts - Preparation of Profit & Loss account and Balance sheet- Managerial
Remuneration.
UNIT –IV Valuation of Goodwill & Shares
Valuation of Goodwill & Shares – Meaning – Methods of valuation.
UNIT – V Accounting for Insurance Companies
Insurance Accounts- Types- Final accounts of Life Insurance- Profit determination of Life
Insurance
Note: Questions in Sec. A, B & C shall be in the proportion of 20:80 between Theory and Problems.
TEXT BOOK:
1. Raj Kumar Sah-Concepts Building Approach to Corporate Accounting-Cengage,New Delhi.
2. Gupta,R.L & Radhaswamy, M ,Advanced Accounts, Sulthan Chand, New Delhi.
BOOK REFERENCE:
1. Jain,S.P & Narang,N.L., Advanced Accounting, Kalyani Publications.
2. Shukla &Grewal & Gupta ,Advanced Accounting ,S. Chand & Co., New Delhi
3. ReddyT.S.&Murthy,A ,Corporate Accounting ,Margham Publications, Chennai.
WEB RESOURCE:
www.education.svtuition.org
BCS-DSC06
CORE-VI: COMPANY LAW & SECRETARIAL PRACTICE
Course Objectives
 To acquire knowledge at practical and procedural aspects of a company formation and e-
governance including digital signature and compliance requirements.
UNIT I - INCORPORATION OF COMPANY AND ROLE OF COMPANY SECRETARY

Evolution of Company law – Meaning and characteristics of a company – Stages of
incorporation – e-filing – Memorandum of Association and Articles of Association – Alteration
– Effects of registration – Doctrine of constructive notice – Ultravires and indoor management –
lifting of Corporate veil.
Role and importance of Company Secretary – Key Managerial Personnel – Compliance officer –
Compulsory Appointment - Qualification and disqualifications – Powers, duties and
responsibilities of Secretary – Resignation and removal of Company Secretary – Officer in
default.
UNIT II - PROSPECTUS & SHARECAPITAL

Prospectus – Shelf Prospectus – Red herring Prospectus – Civil & Criminal liability for mis-
statement in Prospectus – Statement in lieu of Prospectus - Secretarial duties in the issue of
Prospectus.
Share capital – Alteration of Share capital – rights issue, Bonus issue, Private and preferential
allotment – Dividend, interim dividends, warrants and mandates – Secretarial duties in the issue
of share capital.
UNIT III - MEMBERS AND SHAREHOLDERS

Members – Rights and responsibilities – who can be a member – member, shareholder,
contributory – difference – transfer and transmission of shares (including depository mode) –
Nomination and its importance.
UNIT IV - KEY MANAGERIAL PERSONNEL AND MEETINGS

Directors – Women Director – Independent Director and Whole time Key Managerial Personnel
– Director Identification Number and its significance – duties, qualification and disqualification.
Board meeting, shareholder meeting, committee meeting, mandatory committee meeting – Role
and composition – Powers of the board – Notice , Agenda, minutes and resolution – Secretarial
duties in meetings.
UNIT V - WINDING UP
Modes of Winding up - Winding up by the tribunal – Voluntary Winding up – NCLT – Special
courts – Mediation and Conciliation panel.
Practical orientation – To encourage the students to role play as company secretary in any
meeting of the company (conduct Mock meeting)
Suggested Readings:
1. Dr. B. Ravi – Company Law and Secretarial Practice ( New Companies Act 2013)
2. N. D Kapoor – Company Law, Sultan Chand & Sons, New Delhi
3. Gaffoor & Thothadri – Company Law and Secretarial Paractice, Vijay Nicole Prints,
Chennai
4. V.Balachandran and M.Govindarajan – A Student Handbook on Company Law and
Practice, Vijay Nicole Prrints, Chennai
5. Taxman’s Companies Act 2013 - Taxman Publications, New Delhi
6. Vinod Kothari – Understanding Companies Act 2013 – Jain book agency, New Delhi.
7. Mr. Srinivasan – Company Law & Secretarial Practice, Margham Publications, Chennai
Journals:
 India business Law Journal, Vantage Asia publishing Limited
 Law Journal/ Corporate Law Reporter
 Symbiosis Contemporary Law Journal
 ICSI - Journals & Bulletins
E – learning resources
 www.indianlawjournal.org
 www.icsi.edu
 www.clioindia.com
BGE-CSA3A
ALLIED-III(A): BUSINESS STATISTICS
Common to BCom(A&F), BCom(CS), BCom(BM),BCom(MM),
B.Com(Co-op), BCom(CA) & BCom(ISM)
OBJECTIVES
To Facilitate Understanding Relevance and Need Of Statistics in Current Scenario
 To Customize the Importance of Business Statistics for the Commerce Students
UNIT-I Introduction
Meaning and Definition of Statistics- Collection and Tabulation of Statistical Data-
Presentation of Statistical Data-Graphs and Diagrams
UNIT-II Measures of Central Tendency and Measures of Variation

Measures of Central Tendency- Arithmetic Mean, Median, Mode, Harmonic Mean and
Geometric Mean. Measures of Variation- Standard Deviation -Mean Deviation- Quartile
Deviation-Skeweness and Kurtosis- Lorenz Curve
UNIT-III Correlation and Regression Analysis

Simple Correlation-Scatter Diagram- Karl Pearson’s Correlation- Spearman’s Rank
Correlation- Regression- Meaning-Linear Regression.
UNIT- IV Time Series

Analysis of Time Series-Causes of Variation in Time Series Data -Components of Time
Series- Additive and Multiplicative Models- Determination of Trend By Semi Average,
Moving Average and Least Square( Linear Second Degree And Exponential) Methods-
Computation of Seasonal Indices By Simple Average, Ratio to Moving Average, Ratio to
Trend and Link Relative Methods
UNIT-V Index Numbers

Meaning and Types of Index Numbers-Problems in Construction of Index Numbers-
Methods of Construction of Price and Quantity Indices- Test of Adequacy- Errors in Index
Numbers- Chain Base Index Numbers- Base Shifting -Splicing -Deflation -Customer Price
Index and Its Uses- Statistical Quality Control
SUGGESTED READINGS
1. Dhingra IC & MP Gupta, Lectures In Business Statistics, Sultan chand and Sons, New Delhi
2009
2. Gupta SP and Archana Agarwal, Business Statistics (Statistical Methods) Sultan chand and Sons,
New Delhi, 9th Edition 2013
3. Gupta SC, Fundamentals of Statistics, Himalaya Publishing House
4. Richard Levin and David Rubin, Statistics for Management, Prentice Hall Of India, New Delhi,
2011,7th Edition
5. Sharma J K,Fundamentals of Business Statistics, Second Edition, Vikas Publishing House
Private Limited,2013
6. Siegel, Andrew, Practical Business Statistics, Irwin Mcgraw Hill International Edition 4th
7. Rajagopalan SP and Sattanathan R B Business Statistics and Operations Research, Vijay Nicole
Imprint Private Limited, Chennai
BGE-CSC09
CORE-IX: ADVANCED CORPORATE ACCOUNTING
Common to BCom(A&F), BCom(CS), BCom(BM) & BCom(CA)
Credits : 4 SEMESTER: IV
OBJECTIVES
 To provide the students with an understanding of accounting procedure for corporate restructuring.
 To make the students understand the applications of Accounting Transactions in Corporate Sector.
OUTCOME:
 The students will be able to understand the procedures of corporate restructuring and to prepare the
various accounting statements
UNIT I: Internal Reconstruction

Meaning - Alteration of share capital – Accounting Procedures.
UNIT II: Amalgamation, Absorption & External Reconstruction

Meaning- Amalgamation in the nature of Merger, Purchase - External Reconstruction –
Applicability of AS 14- Calculation of Purchase consideration (all methods) – Journal Entries in
the books of Transferor and Transferee Companies, Revised Balance Sheet (excluding inter -
company holdings)
UNIT III: Liquidation

Meaning – Preparation of Liquidator’s Final Statement of Accounts – Calculation of Liquidator
Remuneration.
UNIT IV: Consolidation

Holding Company –Subsidiary company - Meaning – Preparation of Consolidated Final
Statement of Accounts.
UNIT V: Accounting For Banking Companies

Bank accounts - Concept of Non-Performing Assets (NPA)-Preparation of Profit and Loss
Account - Asset classification - Preparation of Balance Sheet.
TEXT BOOK:
1.Raj Kumar Sah - Concepts Building Approach to Corporate Accounting - CENGAGE , New Delhi.
2.Gupta, R.L.&Radhaswamy,M., Advanced Accounts, Sulthan Chand &Sons, New Delhi.
REFERENCE BOOKS:
1. Jain, S.P. & Narang K.L., Advanced Accounts – Kalyani Publishers.
2. Reddy, T.S & Murthy, A, Corporate Accounting, Margham Publications, Chennai.
3. Shukla, M.C. & Grewal, J.S, Advanced Accounts, S.Chand and Company, NewDelhi
WEB RESOURCE:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. www.education.svtuition.org
BGE-CSC12
CORE-XII: INDIRECT TAXATION
Common to BCom(A&F), BCom(CS) & BCom(BM)
OBJECTIVES:
 To facilitate the students to gain knowledge of the principles of Indirect Taxation.
 To enable the students to gain knowledge of Goods and Services (GST)
 To highlight the students about customs duty.
OUTCOME:
 The students will be able to understand the concepts of Indirect taxation, types and Assessment
procedures.
UNIT – I Introduction
History and Objectives of Taxation – Tax System in India- Direct & Indirect Taxes – Meaning
and Types – Powers of Union and State to levy taxes. Constitutional Amendments leading to
introduction of GST and their importance
UNIT – II GST – Overview & Concepts
Background behind implementing GST- The need for GST- objectives of GST- Business impact-
Benefits of GST-SGST- CGST and IGST- Taxes covered by GST- Definitions - Scope and
Coverage Scope of supply- Levy of tax- Rate Structure- Taxable Events. Types of Supplies –
Composite and Mixed Supplies –Composition Levy.
UNIT – II GST Taxation/ Assessment proceedings
Return- Refunds- Input Tax Credit- Reverse charge Mechanism, Transitional Provisions
composition under GST- Administrative structure of GST-Officers as per CGST Act- Officers as
per SGST Act-Jurisdiction- Appointment Powers. Relevance of Cross Empowerments
UNIT-IV GST Audit
Assessment and Audit under GST- Demands and Recovery- Appeals and revision- Advance
ruling Offences and Penalties. National Anti-Profiteering Authority – GST Practitioners –
eligibility and Practice and Career avenues
UNIT-V Customs duty
The custom duty- Levy and collection of customs duty- Organisations of custom departments-
Officers of customs- powers- Appellate Machinery- Infringement of the Law-Offences and
Penalties- Exemptions from duty customs duty draw back- duties free Zones. Export incentive
schemes
Recommended Texts
1. Shilpi Sahi – Concepts Building Approaches to Goods and Services Tax (GST), & Customs
Law - CENGAGE , New Delhi
SUGGESTED READINGS
1. Sweta Jain GST law and practice Taxmann Publishers, July 2017
2. V.S.Daty – GST- Input Tax Credi- Taxmann Publishers, second edition August 2017
3. C.A. Anurag Pandey- Law and Practice of GST- Sumedha Publication House 2017
4. Dr.Vandana Banger- Beginners- Guide AadhayaPrakashan Publisher 2017
5. Dr.M. Govindarajan- A practical guide send text publishers July 2017
BCS-DSA04
ALLIED-IV: SECURITIES LAWS AND MARKET OPERATIONS
Course objectives
To promote conceptual understanding and in-depth knowledge of trading in securities and its
implication in financial markets.
UNIT I - Primary Market / New Issue Market
Meaning – Functions of New issue market – Methods of floating new issues – Players
involved in the new issue market (Merchant bankers – Underwriters – Brokers - Registrar- Lead
managers & Banks) – Role of SEBI relating to the new issue market – SEBI Guidelines for
disclosure & Investor Protection.
UNIT II - Secondary Market / Stock Exchange
Origin & Management of stock exchanges in India – Characteristics – Functions –

Members – Granting recognition to stock exchanges – Listing of securities & registration of
brokers – Kinds of brokers in stock exchange – NSE – BSE – OTCEI – SEBI Guidelines relating
to listing of securities.
UNIT III - Financial Instruments in New Issue & Secondary Market
Treasury bills- Commercial bills- Certificate of deposits- Equity shares- Preference

shares- Sweat equity shares- Debentures- American Depository Receipts- Global Depository
Receipts- Exchange traded funds & exchange traded notes – Mutual Funds.
UNIT IV - Mechanism of Stock Market Trading
Screen based trading and internet based trading – Demat trading and role of depositories
– Market Derivatives, advantages and its types – futures, hedge fund, forward, options & swaps
Market indexes – SENSEX, NIFTY & CNX NIFTY (Basics)

UNIT V - Credit Rating Agency
Meaning – Functions – Credit rating in India – Credit rating agencies in India – CRISIL
& CARE
Practical orientation
To give practical exposure to students relating to stock trading and market indexes reading
of various sectors like manufacturing, pharmaceuticals, health, aviation, hospital etc.
1. Assignment
2. Collage on IPO Issues.
Suggested Readings
1. Dr. L. Natarajan - Securities Laws & Market Operations, Margham Pub. Chennai.
2. K.Natarajan, E.Gordon – Financial market & Services, Himalaya publishing House,
Mumbai.
3. S.Gurusamy – Securities Laws & Market operations, Vijay Nichole Prints, Chennai.
4. Gupta L.C – Stock Exchange Trading in India, Society for Capital Market Research and
Development, Delhi
5. MachiRaju.H.R – Working of Stock Exchange in India, New Age International.
6. Chandrate K.R; et al : Capital issue, SEBI & Listing; Bharat Publishing House
7. V.K . Bhaliya – Financial Derivatives – Risk Management, Sultan Chand ltd, New Delhi.
JOURNALS
 Taxman – SEBI and Corporate Laws

 Corporate Law Advisor
 SEBI Monthly Bulletins
 NSE Yearly Publications
e-LEARNING RESOURCES
 http://corporatefinanceinstitute.com
 www.bseindia.com
 www.managementstudyguide.com
 www.investopedia.com
U.G. DEGREE COURSE
ENVIRONMENTAL STUDIES PROGRAMME

ABILITY ENHANCEMENT COMPULSORYCOURSES
(AECC- Environmental Studies)
Syllabus with effect from the academic year 2018-2019
( i.e. for batch of candidates admitted to the course from the academic year 2017-18)
Credits: 2 II Year / III/IV Sem.
Unit 1: Introduction to Environmental Studies

 Multidisciplinary nature of environmental studies;
 Scope and importance; concept of sustainability and sustainable development.
Unit 2 : Ecosystem (2 lectures)

 What is an ecosystem? Structure and function of ecosystem; Energy flow in an
ecosystem:
Food chains, food webs and ecological succession, Case studies of the following
ecosystem:
a) Forest ecosystem
b) Grassland ecosystem
c) Desert ecosystem
d) Aquatic ecosystem (ponds, stream, lakes, rivers, ocean, estuaries)
Unit 3: Natural Resources : Renewable and Non – renewable Resources ( 6 lectures)

 Land resources and landuse change: Land degradation, soil erosion and desertification.
 Deforestation : Causes and impacts due to mining, dam building on environment,
forests, biodiversity and tribal populations.
 Water : Use and over –exploitation of surface and ground water, floods, droughts,
conflicts over water ( international and inter-state).
 Energy resources : Renewable and non renewable energy sources, use of alternate
energy sources, growing energy needs, case studies.
Unit 4: Biodiversity and Conservation ( 8 lecturers)

 Levels of biological diversity: genetics, species and ecosystem diversity,
Biogeographic zones of India: Biodiversity patterns and global biodiversity hot spots
 India as a mega- biodiversity nation, Endangered and endemic species of India.
 Threats to biodiversity: Habitat loss, poaching of wildlife, man- wildlife conflicts,
biological invasions; Conservations of biodiversity: In-situ and Ex-situ Conservation
of biodiversity.
 Ecosystem and biodiversity services: Ecological, economic, social, ethical, aesthetic
and Informational value.
Unit 5: Environmental Pollution (8 lecturers)

 Environmental pollution: types, causes, effects and controls: Air, Water, soil and noise
Pollution.
 Nuclear hazards and human health risks
 Solid waste management: Control measures of urban and industrial waste
 Pollution case studies.
U.G. DEGREE COURSE
Unit 6: Environmental Policies & Practices ( 8 lecturers)

 Climate change, global warming, ozone layer depletion, acid rain and impacts on
human communities and agriculture
 Environment Laws: Environment Protection Act, Air (Prevention & Control of
Pollution) Act; Water (Prevention and Control of Pollution ) Act; Wildlife Protection
Act; Forest Conservation Act. International agreements: Montreal and Kyoto
protocols and Convention on Biological Diversity (CBD).
 Nature reserves, tribal populations and rights, and human Wildlife conflicts in Indian
context.
Unit 7: Human Communities and the Environment (7 lectures)
 Human population growth, impacts on environment, human health and welfare.
 Resettlement and rehabilitation of projects affected persons; case studies.
 Disaster management: floods, earthquake, cyclone and landslides.
 Environmental movements : Chipko, Silent Valley, Bishnois of Rajasthan.
 Environmental ethics : Role of Indian and other religions and cultures in
environmental conservation.
 Environmental communication and public awareness, case studies(e.g. CNG Vehicles
in Delhi)
Unit 8 : Field Work (6 lectures)
 Visit to an area to document environmental assets: river / forest/ flora/ fauna etc.
 Visit to a local polluted site – Urban / Rural/ Industrial/ Agricultural.
 Study of common plants, insects, birds and basic principles of identification.
 Study of simple ecosystem- pond, river, Delhi Ridge etc.
(Equal to 5 Lectures)
Suggested Readings:
1. Carson , R. 2002.Slient Spring, Houghton Mifflin Harcourt.
2. Gadgil , M.,& Guha, R. 1993.This Fissured Land: An Ecological History of India.
Univ.of California Press.
3. Glesson, B. and Low, N.(eds.)1999. Global Ethics and Environment, London,
Routledge.
4. Gleick,P.H.1993.Water Crisis. Pacific Institute for Studies in Dev.,Environment &
Security. Stockholm Env.Institute, Oxford Univ.Press.
5. Groom, Martha J., Gary K.Meffe, and Carl Ronald Carroll. Principles of Conservation
Biology. Sunderland: Sinauer Associates,2006.
6. Grumbine,R.Edward, and Pandit,M.K2013.Threats from India’s Himalayas dams
.Science,339:36-37
7. McCully,P.1996.Rivers no more :the environmental effects of dams(pp.29-64).Zed
books.
8. McNeill,John R.2000.Something New Under the Sun: An Environmental History of
the Twentieth Century.
9. Odum,E.P.,Odum, H.T.& Andrees,J.1971.Fundamental of Ecology. Philadelphia
Saunders.
10. Pepper,I.L.,Gerba,C.P & Brusseau,M.L.2011.Environmental and Pollution Science.
Academic Press.
11. Rao,M.N.& Datta,A.K1987.Waste Water Treatment. Oxford and IBH Publishing
Co.Pvt.Ltd.
12. Raven,P.H.,Hassenzahl,D.M & Berg,L.R.2012 Environment.8th edition. John Willey
& sons.
U.G. DEGREE COURSE
13. Rosencranz, A., Divan,S.,& Noble, M.L.2001.Environmental law and policy in India.
Tirupathi 1992.
14. Sengupta,R.2003.Ecology and Economics: An approach to sustainable
development.OUP
15. Singh,J.S.,Singh,S.P and Gupta,S.R.2014.Ecology,Environmental Science and
Conservation. S.Chand Publishing, New Delhi.
16. Sodhi,N.S.,Gibson,L.&Raven ,P.H(eds).2013.Conservation Biology :Voices from the
Tropics. John Willey & Sons.
17. Thapar,V.1998.Land of the Tiger: A Natural History of the Indian Subcontinent.
18. Warren,C.E.1971.Biology and water Pollution Control. WB Saunders.
19. Willson,E.O.2006. The Creation: An appeal to save life on earth..New York: Norton.
20. World Commission on Environment and Development.1987.Our Common Future.
Oxford University Press.
*****
BCS-DSC09
CORE-IX: COST ACCOUNTING
Inst.Hrs : 6 YEAR: III
Credits : 4 SEMESTER: V
Course Objectives:
To gain knowledge on ascertainment of the cost of goods & services accurately on cost control.
UNIT – I Cost Accounting

Definition, meaning and objectives- Advantages and Importance- Distinction between Cost and
Financial Accounting - Elements of Cost and Preparation of Cost Sheets and Tenders.
UNIT – II Materials
Stores record- purchase records- purchase order- Goods received note- Bin card- Stores Ledger -
Inventory Control- ABC Analysis – Economic Ordering Quantity – Maximum, Minimum and
Reordering levels – Methods of Pricing Issues - Perpetual Inventory System.
UNIT – III Labour

Importance of Labour Cost Control- Various Methods of Wage Payments - Calculation of Wages
- Methods of Incentives (Bonus) Schemes - Recording Labour time- Treatment of “OVER
TIME” and “IDLE TIME”- Labour Turn Over (L.T.O)
UNIT – IV Overheads (Factory, Administration, Selling and Distribution)

Definition and Meaning of Overheads – Classification – Apportionment of Overheads –
Redistribution (Secondary Distribution) – Absorption of Overheads including “Machine Hour
Rate”.
UNIT – V Methods of Costing

Unit Costing – Job Costing (Excluding Contract Costing) – Process Costing – Simple Process
Accounts (Excluding Inter Process Profits and Equivalent Production, Joint Product) – Operation and
Operating Costing.
Practical orientation - Students can be advised to prepare a model cost sheet with the help of
published financial reports of manufacturing industries.
Suggested Readings:
1. B.K.Bhar – Cost Accounting, Academic Publishers.
2. Jain &Narang – Cost and Management Accounts, Kalyani Publishers,
3. S.N.Maheshwari – Cost & Management Accounts, Sultan Chand & Sons, New Delhi.
4. S.P.Iyengar – Cost Accounting principles and practice, Sultan Chand & Sons, New Delhi.
5. T.S. Reddy and Y. Hari Prasad Reddy – Cost Accounting, Margham Publications, Chennai.
6. A.Murthy & S.Gurusamy, Cost Accounting, Vijay Nichole Prints, Chennai.
7. S.Thothadri & S. Nafeesa, Cost Accounting, McGraw Hill Edu., New Delhi.
BCS-DSC10
CORE-X: CORPORATE GOVERNANCE AND ETHICS
Credits : 4 SEMESTER: V
Course Objectives
 To impart knowledge on governance which ensure ethics in corporate management.
 To provide an understanding on legal enforcement for management of corporate health in the
interest of shareholder & public.
UNIT I - Corporate Governance
Corporate governance – meaning – objectives – need - importance – principles – corporate
governance and organisation success. Corporate governance in India
UNIT II - Levels of Governance Structure
Corporate governance and role, responsibilities and powers - Board of Directors, Corporate
Management Committee and Divisional Management Committee.
UNIT III - Corporate Governance Forums
CII code on corporate governance – features - Various Corporate Governance forums – CACG,
OECD, ICGN AND NFCG.
UNIT IV - Corporate Social Responsibility
Corporate Social Responsibility – definition – nature – levels – phases and approaches,
principles, Indian models – dimensions. Corporate social reporting - Objectives of Corporate
Social Reporting and case studies.
UNIT V - Business Ethics
Business ethics – meaning, significance, scope – factors responsible for ethical and unethical
business decision. Unethical practices in Business – Business ethics in India – Ethics training
programme.
Practical orientation – Students can be assigned to submit a report on CSR activities of the
Institution in which they have undergone institutional training.
Suggested Readings:
1. Dr. Neeru Vasishth and Dr. Namita Rajput - Corporate Governance values and ethics, Taxmann
Publications Pvt Ltd, New Delhi.
2. S.Sanakaran – International Business & Environment, Margham Publication, Chennai.
3. Dr.S.S. Khanka – Business Ethics and Corporate Governance, S.Chand Publication.
4. Sundar.K, Business Ethics and Value, Vijay Nichole Prints, Chennai.
5. Taxmann - Corporate Governance, Indian Institute of Corporate Affairs,
6. A.C.Fernando, K.P.Muralidharan & E.K.Satheesh – Corporate Governance, Principles, Policies
and Practices, Pearson Education.
Journals
 Journal of Corporate Governance Research – Macrothink Institute
 Indian Journal of Corporate Governance, Bi-annual journal – Sage Journals
e-learning Resources
 https://elearningindustry.com
 https://essentialskillz.com
BGE-CSC06
CORE-VI: BUSINESS LAWS
Common to BCom(CS)-Sem-V, BCom(BM),
BCom(MM) & BCom(CA)
OBJECTIVES
 To highlight the Provisions of Law governing the General Contract and Special Contract.
 To enable the students to understand the Legal Remedies available in the Law to the
Business and other People.
OUTCOME:
 On the completion of the syllabus students will understand the basic provisions of Law,
contract and legal remedies in the law.
UNIT I:
Indian Contract Act -Formation-Nature and Elements of Contract – Classification of Contracts-
Contract Vs Agreement.
UNIT II:
Offer – Definition – Forms of offer – Requirements of a Valid Offer. Acceptance – Meaning -
Legal rules as to a Valid Acceptance. Consideration – Definition – Types - Essentials. Capacity
of Parties – Definition – Persons Competent to contract. Free consent – Coercion – Undue
Influence – Fraud – Misrepresentation - Mistake. Legality of object - Void agreements Unlawful
Agreements.
UNIT III: Performance of Contract

Performance of Contracts – Actual Performance – Attempted Performance - Tender. Quasi
Contract – Definition and Essentials. Discharge of Contract - Modes of Discharge – Breach of
Contract – Remedies available for Breach of Contract.
UNIT IV: Sale of Goods Act

Sale – Contract of Sale – Sale Vs Agreement to Sell – Meaning of Goods – Conditions and
Warranty – Caveat Emptor – Exceptions of Caveat Emptor – Buyer and Seller of Goods -
Unpaid Seller – Definition – Rights of an Unpaid Seller.
UNIT V: Contemporary Issues in Business Law

Right to Information Act, 2005 - Meaning of 'Information', 'Right to Information' 35 -Need for
Right to Information. Public Information - Request for obtaining information. Grounds for
rejection of information. Central Information Commission - Constitution and powers.
Information Technology Act - Purpose and significance. Cyber Crimes - Types of crimes, nature
and punishment Intellectual Property Law - Patent, trademark, copyright and industrial design
and laws of Insurance.
RECOMMENDED TEXT:
1. Dr. Rajni Jagota – Business Laws – CENGAGE, New Delhi.
BOOK REFERENCE:
1. Kapoor, N.D. Business Laws, Sultan Chand and Sons.
2. Sreenivasan, M.R.Business Laws, Margam Publications.
3. Dhandapani,M.V.Business Laws, Sultan Chand and Sons.
4. BadreAlam,S.&Saravanavel,P.MercantileLaw
5. Pillai,R.S.N.&Chand,S,BusinessLaw, S Chand & Co, Delhi
6. Ramaswamy,K.N.,BusinessLaw, S Chand & Co, Delhi
7. Shukla,M.C,BusinessLaw , S.Chand &Co.
8. Balachandran.V&Thothadri.S,BusinessLaw,VijayNicoleImprintsPvt.Ltd.Chennai
WEB RESOURCE:
1. www.cramerz.com
2. www.digitalbusinesslawgroup.com
3. http://swcu.libguides.com/buslaw
BGE-CSC08
CORE-VIII: MARKETING
Common to BCom(A&F) & BCom(CS)-V Sem. as Elective
Credits : Core 4 / Elective 5 SEMESTER: III
Objectives:
 To facilitate the students to understand the importance and the relevance of marketing in to-
day’s Business world
 To enable the students to understand the features of the Indian Marketing
Out Come:
 The Students will understand the basic concepts of Marketing, Market Segmentation,
Marketing Mix and Recent trends in Marketing.
UNIT I
Introduction to Marketing –Meaning – Definition and Functions of Marketing – Marketing
Orientation – Role and Importance of Marketing – Classification of Markets
UNIT II
Market Segmentation – Concept – Benefits – Basis and Levels. Introduction to Consumer
Behaviour – Need for study – Consumer buying decision process – Buying motives.
UNIT III
Marketing mix. Product – Meaning – Introduction to Stages of New Product Development –
Types – Introduction to PLC – Product Mix – Price – Pricing Policies and Methods.
UNIT IV
Channels of Distribution (Levels) – Channel Members – Promotion – Communication Mix –
Basics of Advertising, Sales promotion and personal selling.
UNIT V
Recent Trends in Marketing. A Basic understanding of E – Marketing, Consumerism, Market
Research, MIS and Marketing Regulations.
RECOMMENDED BOOKS:
1. Dawn iacobucci , Anupama Vohra – Marketing Management – CENGAGE, New Delhi.
2. William M.pride , O.C.Ferrell –Principles of marketing - CENGAGE, New Delhi.
3. Atreyee Ganguly , Joyeta Bhadury - Principles of marketing - CENGAGE, New Delhi.
REFERENCES
1. Marketing Management by Rajan Saxena
2. Marketing by William J Stanton
3. Principles of Marketing by Philip Kotler
4. Marketing Management by Still and Cundiff
5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker
BGE-CSE1A
ELECTIVE-I(A): INCOMETAX LAW AND PRACTICE-I
Common to BCom(A&F) as Core, BCom(CS) as Core,
BCom(BM), BCom(CA) & BCom(ISM)
Credits : Elective 5 / Core 4 SEMESTER: V
OBJECTIVES:
 To provide a detailed understanding of the various provisions of I.T. Act.
 To enable the students to about the Assessment Procedures and Tax Planning.
Outcome:
 The students will understand the concepts of Income tax, Types of filing and computation of
tax from various head.
UNIT I: INTRODUCTION
Meaning of Income – Features of Income Tax – Types – Important Definitions Under the
Income Tax Act – Assessee – Types – Rates of Tax – Residential Status – Scope of Total Income
–Incomes Exempt from tax.
UNIT II: Income from Salary

Definition – Allowances – Valuation of perquisites – Deductions from Salary – Gratuity –
Pension – Commutation of Pension – Leave Salary – Profits in lieu of Salary - Provident Funds
– Deductions under Sec. 80.
UNIT III: Income from House Property

Annual Value – Meaning and Computation – Deductions from Annual Value – Legal Provisions.
UNIT IV: 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 - Undisclosed
incomes – Investments – Compulsory 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.
UNIT V: E-filing & Submission of Returns

E-filing – Concept – Procedure - 26AS – TDS – Traces – Filing of Return – Various Returns –
Permanent Account Number (PAN) – Usage of PAN – Concept of Transfer Pricing -
Fundamentals.
Problems.
TEXT BOOKS:
1. Naveen Mittal – Peinciples of Income Tax Law & Practice – Cengage New Delhi
2. T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited , Chennai
3. Vinod, K.Singhania, Students Guide to IncomeTax, Taxman Publications Pvt. Ltd.
4. Mehrotra- Income Tax Law&Accounts, Goyal, Sathiya Bhavan Publications.
REFERENCE BOOKS:
1. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
2. Reddy,T.S. & Hariprasad Reddy, Y, Income Tax Theory, Law & Practice, Margham
Publications, Chennai.
3. Murthy.A, Income Tax Law & Practice, Vijay Nicole Imprints Pvt.Ltd.Chennai
4. Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
WEB REFERENCE:
1. www.incometaxindia.gov.in
2. www.incometaxindiaefiling.gov.in
3. www.onlineservices.tin.egov-nsdl.com
4. www.cleartax.in
U.G. DEGREE COURSE
PART – IV - VALUE EDUCATION

Common for all U.G. & Five Year Integrated Courses
(Effective from the Academic Year 2012 – 2013)
SYLLABUS
CREDITS: 2 III YEAR / V SEM
Objective: Value are socially accepted norms to e valuate objects, persons and situations that form part
and parcel of sociality. A value system is a set of consistent values and measures.
Knowledge of the values are inculcated through education. It contributes in forming true
human being, who are able to face life and make it meaningful. There are different kinds of
values like, ethical or moral values, doctrinal or ideological values, social values and
aesthetic values. Values can be defined as broad preferences concerning appropriate courses
of action or outcomes. As such, values reflect a person’s sense of right and wrong or what
“ought” to be. There are representative values like, “Equal rights for all”, “Excellence
deserves admiration”. “People should be treated with respect and dignity”. Values tend to
influence attitudes and behavior and help to solve common human problems. Values are
related to the norms of a culture.
UNIT I: Value education-its purpose and significance in the present world – Value system – The role
of culture and civilization – Holistic living – balancing the outer and inner – Body, Mind
and Intellectual level – Duties and responsibilities.
UNIT II: Salient values for life – Truth, commitment, honesty and integrity, forgiveness and love,
empathy and ability to sacrifice, care, unity, and inclusiveness, Self esteem and self
confidence, punctuality – Time, task and resource management – Problem solving and
decision making skills – Interpersonal and Intra personal relationship – Team work –
Positive and creative thinking.
UNIT III: Human Rights – Universal Declaration of Human Rights – Human Rights violations –
National Integration – Peace and non-violence – Dr.A P J Kalam’s ten points for
enlightened citizenship – Social Values and Welfare of the citizen – The role of media in
value building.
UNIT IV: Environment and Ecological balance – interdependence of all beings – living and non-living.
The binding of man and nature – Environment conservation and enrichment.
UNIT V: Social Evils – Corruption, Cyber crime, Terrorism – Alcoholism, Drug addiction – Dowry –
Domestic violence – untouchability – female infanticide – atrocities against women – How
to tackle them.
1
U.G. DEGREE COURSE
Books for Reference :

1. M.G. Chitakra: Education and Human Values, A.P.H. Publishing Corporation, New
Delhi, 2003.
2. Chakravarthy, S.K: Values and ethics for Organizations: Theory and Practice, Oxford
University Press, New Delhi, 1999.
3. Satchidananda, M.K: Ethics, Education, Indian Unity and Culture, Ajantha Publications,
Delhi, 1991.
4. Das, M.S. & Gupta, V.K.: Social Values among Young adults: A changing Scenario,
M.D. Publications, New Delhi, 1995.
5. Bandiste, D.D.: Humanist Values: A Source Book, B.R. Publishing Corporation, Delhi,
1999.
6. Ruhela, S.P.: Human Values and education, Sterling Publications, New Delhi, 1986.
7. Kaul, G.N.: Values and Education in Independent Indian, Associated Publishers,
Mumbai, 1975.
8. NCERT, Education in Values, New Delhi, 1992.
9. Swami Budhananda (1983) How to Build Character A Primer : Rmakrishna Mission,
New Delhi.
10. A Culture Heritage of India (4 Vols.), Bharatiya Vidya Bhuvan, Bombay, (Selected
Chapters only)
11. For Life, For the future : Reserves and Remains – UNESCO Publication.
12. Values, A Vedanta Kesari Presentation, Sri Ramakrishna Math, Chennai, 1996.
13. Swami Vivekananda, Youth and Modern India, Ramakrishna Mission, Chennai.
14. Swami Vivekananda, Call to the Youth for Nation Building, Advaita Ashrama, Calcutta.
15. Awakening Indians to India, Chinmayananda Mission, 2003.
******
2
BCS-DSC13
CORE-XIII: INDUSTRIAL LAWS
Credits : 4 SEMESTER: VI
Course Objectives:
 To acquire knowledge on various rules and regulations prevalent in the present business
scenario.
 To gain insight on various legal Acts passed to protect the health, safety & welfare of the
employees.
UNIT I - Factories act 1948

Definitions – Health – Safety – Welfare – Working Hours of Adults – Employment of Women –
Employment of Young Persons – Leave with Wages.
UNIT II - Industrial Disputes Act 1947

Definitions – Authorities under the Act – Reference of Disputes – Procedures and Powers of
Authorities – Strikes and Lock-outs – Lay-off & Retrenchment – Special Provisions relating to
Lay-off, Retrenchment & Lock-outs
UNIT III - The Workmen Compensation Act 1923

Need for the Act – Scope & Coverage of the Act – Definitions – Employer’s liability for
Compensation (Section 3) including Theory of Notional Extension & Occupational Diseases –
Defences available to Employer – Amount & Distribution of Compensation – Notice & Claim –
Medical Examination - Obligations & Rights of Employers & Employees - Schedules to the Act
UNIT IV - Employees State Insurance Act 1948

Objects-definitions-ESI Corporation, functions- contribution and recovery- benefits- penalties
for false claims
UNIT V - Employees Provident Fund and Miscellaneous Provision Act, 1952

Objects- definition- provident fund schemes- contribution and recovery – penalties and offences
Practical orientation - Students can be assigned to submit a report on welfare, health and
safety measures taken by the manufacturing industries of their choice.
SUGGESTED READINGS
1. N.D.Kapoor – Industrial Laws, Sultan Chand & Sons, New Delhi.

2. P.C.Tripathi - Industrial Laws, Sultan Chand & Sons, New Delhi
3. Dr.M.R.Sreenivasan & C.D.Balaji - Industrial Laws & Public Relations, Margham
Publications, Chennai.
4. B.Nandha Kumar, Industrial Laws, Vijay Nichole Prints, Chennai.
5. S.Thothadri & Vijayalakshmi.M, IK International Publishing House Pvt Ltd.
BGE-CSC18
CORE-XVIII: MANAGEMENT ACCOUNTING
Common to BCom(A&F), BCom(CS), BCom(BM),
BCom(MM), BCom(CA) & BCom(ISM)
OBJECTIVES
 To enable the students to get knowledge about the various techniques of Management
Principles.
 To make the students to get practical skill in solving management problems.
OUTCOME:
 Understand the primary purpose of management accounting namely financial statement
analysis and budgetary control
 Develop and apply budget for planning and controlling purpose.
UNIT I: Introduction
Management Accounting - Meaning- Scope- Importance- Limitations - Management Accounting
Vs Cost Accounting – Management Accounting Vs Financial Accounting.
UNIT II: 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 Analysis.
UNIT III: Ratio Analysis

Meaning – Advantages – Limitations – Types of Ratios – Liquidity Ratios – Profitability Ratios
Turnover Ratios – Capital Structure Ratios – Leverage Ratios – Calculation of Ratios.
UNIT IV: 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 Profit and
Loss account-Funds Flow Statement
Meaning of Cash Flow Statements – Advantages – Limitations – Preparation of Cash Flow
Statement – Types of Cash flows - Operating, Financing and Investing Cash flows.
UNITV: Budgetary Control & Marginal Costing

Budgetary Control – Meaning – Preparation of various Budgets – Cash Budget - Flexible Budget
– Production Budget – Sales Budget. Capital Expenditure Control - Application of Marginal
Costing in Decision Making – Make or Buy –Shut down or Continue – Exploring New Markets.
TEXT BOOK:
1. Rajiv Kumar Goel , Ishaan Goel – Concepts Building Approach to management Accounting
–CENGAGE New Delhi
2. Drury – Management and Cost Accounting with CourseMate
3. Maheswari,S.N.,Management Accounting, Sultan Chand & Sons
REFERENCE BOOKS:
1. Murthy A and Gurusamy S ,Management Accounting- Theory &Practice, Vijay Nicole Imprints
Pvt. Ltd .Chennai
2. Charles T. Horngren and Gary Sundem, N, Introduction to Management Accounting, Prentice
Hall
3. Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers
4. Reddy, T.S. & Dr. Hariprasad Reddy, Y, Management Accounting, Margham Publications,
Chennai.
5. Hansen - Mowen, Cost Management Accounting and Control, South Western College
WEB REFERENCE:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. www.thestudentcpa.com
BGE-CSE2A
ELECTIVE-II(A): INCOMETAX LAW AND PRACTICE-II
Common to BCom(A&F) as Core, BCom(CS) as Core,
BCom(BM), BCom(CA) & BCom(ISM)
Credits : Elective 5 / Core 4 SEMESTER: VI
OBJECTIVES
To help the students to understand the relevance and significance of Tax.
 To facilitate the students in understanding the various Provisions I.T. Act.
OUTCOME:
 The students will understand the procedure for computing taxable income from different
heads, clubbing of income, Setoff and carry forward of losses and Deductions applicable to
an individual.
UNIT I: Income from Capital Gain

Capital Gain – Meaning – Short term and Long term Capital Gains – Certain Transactions not
included as transfer – Cost of Acquisition – Cost of Improvement – Indexation – Capital Gain
under different circumstances – Exempted Capital Gains – Computation of Capital Gains.
UNIT II: Income from other sources

Computation – Grossing up – Deductions in Computing Income under the head and other related
provisions.
UNIT III: Clubbing of Incomes and Set off / Carry forward and Set – Off of losses
Clubbing of Incomes under various situations – Deemed Incomes – Simple Problems on
clubbing of incomes – Setoff – Carry forward and set off of losses.
UNIT IV: Deductions from Gross Income

Permissible Deductions from Gross Total Income Sec.80C, 80CCC, 80CCCD, 80D, 80DD,
80DDB, 80E, 80G, 80GG, 80GGA, 80QQB, 80RRB, 80U. Assessment of Individual –
Computation of Tax.
UNIT V: Income Tax Authorities and Procedure of Assessment

Income Tax Authorities – Powers of the Central Board of Direct Taxes (CBDT),
Commissioners of Income Tax and Income Tax officers. Assessment Procedures - Self
Assessment – Best Judgement A s s e s s m e n t – Income Escaping Assessment (Reassessment)-
Advance Payment of Tax – Meaning and Due dates.
TEXT BOOKS:
1. Naveen Mittal – Peinciples of Income Tax Law & Practice – Cengage New Delhi
2. T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited , Chennai
REFERENCE BOOKS:
1. Vinod, K. Singhania, Students Guide to Income Tax, Taxman Publications Pvt. Ltd.
2. Mehrotra- Income Tax Law &Accounts, Goyal, Sathiya Bhavan Publications.
3. Gaur & Narang, Income Tax Law & Practice, Kalyani Publishers.
4. Murthy.A, IncomeTaxLaw&Practice,Vijay Nicole Imprints Pvt.Ltd.Chennai
5. Hariharan N, IncomeTaxLaw&Practice,Vijay Nicole Imprints Pvt.Ltd.Chennai
6. Reddy,T.S.&Hariprasad Reddy,Y,Income Tax Theory,Law&Practice,Margham Publications, Chennai.
WEB RESOURCE:
1. www.incometaxindia.gov.in
2. www.incometaxindiaefiling.gov.in
3. www.onlineservices.tin.egov-nsdl.com
4. www.cleartax.in
BGE-CSC19
CORE-XIX: ENTREPRENEURIAL DEVELOPMENT
Common to BCom(A&F) as Elective, BCom(CS),
BCom(BM), BCom(MM) & BCom(ISM)
Credits : Core 4 / Elective 5 SEMESTER: VI
Course Objectives:
1. To enable the students to understand the concept of Entrepreneurship and to learn the
professional behavior expected of an entrepreneur.
2. To identify significant changes and trends which create business opportunities and to
analyze the environment for potential business opportunities.
3. To provide conceptual exposure on converting idea to a successful entrepreneurial firm.
OUTCOME
 On completion of syllabus student will understand on the basic concepts of
entrepreneurship and business opportunities to familiars with knowledge about business
and project reports for starting a new ventures on team based .
UNIT I: Entrepreneurship
Entrepreneur : Meaning of entrepreneurship – Types of Entrepreneurship – Traits of
entrepreneurship – Factors promoting entrepreneurship- Barriers to entrepreneurship- the
entrepreneurial culture- Stages in entrepreneurial process – Women entrepreneurship and
economic development- SHG.
UNIT II: Developing Successful Business Ideas

Recognizing opportunities – trend analysis – generating ideas – Brainstorming, Focus Groups,
Surveys, Customer advisory boards, Day in the life research – Encouraging focal point for ideas
and creativity at a firm level-Protecting ideas from being lost or stolen – Patents and IPR.
UNIT III: Opportunity Identification and Evaluation

Opportunity identification and product/service selection – Generation and screening the project
ideas – Market analysis, Technical analysis, Cost benefit analysis and network analysis- Project
formulation – Assessment of project feasibility- Dealing with basic and initial problems of
setting up of Enterprises.
UNIT IV: Business Planning Process

Meaning of business plan- Business plan process- Advantages of business planning- preparing a
model project report for starting a new venture (Team-based project work).
UNIT V: Funding
Sources of Finance- Venture capital- Venture capital process- Business angles- Commercial
banks- Government Grants and Schemes.
TEXT BOOKS:
1. Reddy, Entrepreneurship: Text & Cases - Cengage, New Delhi.
2. Kuratko/rao, Entrepreneurship: a south asian perpective.- Cengage, New Delhi.
3. Leach/Melicher, Entrepreneurial Finance – Cengage. , New Delhi.
4. K.Sundar – Entrepreneurship Development – Vijay Nicole Imprints private Limited
5. Khanka S.S., Entrepreneurial Development, S.Chand & Co. Ltd., New Delhi, 2001.
6. Sangeeta Sharma, Entrepreneurship Development, PHI Learning Pvt. Ltd., 2016.
REFERENCE BOOKS:
1. Barringer, B., Entrepreneurship: Successfully Launching New Ventures, 3 rd Edition,
Pearson, 2011.
2. Bessant, J., and Tidd, J., Innovation and Entrepreneurship, 2 nd Edition, John Wiley &Sons,
2011.
3. Desai, V., Small Scale Industries and Entrepreneurship, Himalaya Publishing House, 2011.
4. Donald, F.K., Entrepreneurship- Theory, Process and Practice, 9th Edition, Cengage
Learning, 2014.
5. Hirsch, R.D., Peters, M. and Shepherd, D., Entrepreneurship, 6 th Edition, Tata McGraw-Hill
Education Pvt.Ltd., 2006.
6. Mathew, J.M., Entrepreneurship Theory at Cross Roads: Paradigms and Praxis, 2 nd Edition,
Dream Tech, 2006.
7. Morse, E., and Mitchell, R., Cases in Entrepreneurship: The Venture Creation Process, Sage
South Asia, 2008.
8. Nagendra and Manjunath, V.S., Entrepreneurship and Management, Pearson, 2010.
9. Reddy, N., Entrepreneurship: Text and Cases, Cengage Learning, 2010.
10. Roy, R., Entrepreneurship, 2nd Edition, Oxford University Press, 2011.
11. Stokes, D., and Wilson, N., Small Business Management and entrepreneurship, 6 th Edition,
Cengage Learning, 2010.
E-RESOURCES:
1. http://inventors.about.com/od/entrepreneur/
2. http://learnthat.com/tag/entrepreneurship/
3. www.managementstudyguide.com
4. www.quintcareers.com
5. www.entrepreneur.com
BCS-DSE02
ELECTIVE-II: INSTITUTIONAL TRAINING
Learning outcomes
1. To bridge the gap between theory & practice and stimulate trainee’s desire to face the
challenges and problems in a corporate environment.
2. To get an overview of the practical aspects of company secretaryship.
Supervised Institutional Training shall be an integral part of B.Com (Corporate Secretaryship)

Degree Course. It is a sort of job testing programme designed to bridge the gap between theory
& practice and create a natural interest in the practical aspects of the Company Secretaryship
so as to stimulate trainee's desire to face its challenges and problems.
The training should be given under the joint supervision and guidance of the Training Officer
of the Organisation/Institution and Faculty member of Corporate Secretaryship of the college.
The details of the training given and the assessment of each student in that regard should be
fully documented.
The duration of the training shall be for a period of 30 days. The training shall broadly
relate to
(a) Office Management
(b) Secretarial Practice.
The training relating to Office Management may be designed to acquaint the trainees with:
1. Company's activities, organization structure, departments and authority relationship.
2. Study of layout, working conditions, office maintenance, safety and sanitary conditions.
3. Study of the Secretarial service, communication, equipment, postal and mailing services
and equipments.
4. Acquaintance with office machines and equipment and accounting machines.
5. Acquaintance with filing department, sales, purchases, sales accounts, salary,
administration and personnel departments.
The training pertaining to Secretarial Practice shall be on all aspects of the functio ns of a
corporate secretary.
The following types of organizations may be selected for the training:

1. Public Limited Companies (Both Industrial and Commercial).
2. Statutory bodies, Public Enterprises and Public Utilities like L.I.C., Electricity
Board, Housing Board and Chambers of Commerce, Cooperative Societies and
Banks.
3. Office Equipment Marketing Organizations.
4. Office of a Practicing Chartered Accountant, Cost Accountant or Company
Secretary.
NOTE:
The report must be submitted by the candidate, under the guidance of the faculty members of
the respective colleges. The training officers of the concerned organisation/institution are
requested to provide the necessary documents, information and impart knowledge to the
candidate in order to complete the project.
The Report shall include information about the profile of the company, products, projects,
milestones, organisation structure, details of departments, and analysis of financial
performance. The report shall be around 50 typed pages, excluding tables, figures,
bibliographies and appendices. The department of the respective college shall evaluate the
report for 100 marks and conduct Viva-Voce (both by internal and external examiners). The
marks shall be sent to the University as per the procedure. A candidate failing to secure the
minimum for a pass (40%) shall be required to resubmit this report to the department and the
marks after valuation shall be forwarded to the University before the commencement of the
examination.
The external examiner in consultation with internal examiner should conduct Viva-Voce and
evaluate the report.

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University of Madras

Chepauk, Chennai 600 005

Curriculum and Syllabus for Undergraduate

Note: The Board of Studies Commerce and Allied Degree

Paper Name Of The Course

PART I Paper IIILanguage III 3 4 25 75 100

PART I Paper IV Language IV 3 4 25 75 100

PART III Core9 BCS-DSC09 – Cost Accounting 4 6 25 75 100

Paper Name Of The Course

PART III Core13 BCS-DSC13 – Industrial Laws 4 6 25 75 100

@ - Common Subject of other B.Com Courses.

LIST OF PAPERS WITH COMMON SYLLABUS FOR BOTH B.COM

UNIT I: Preparation of Financial Statement

UNIT II: Depreciation and Insurance Claims

UNIT III: Single entry system

UNIT IV: Rectification of Errors and Bank Reconciliation Statement

UNIT V: Hire Purchase and Instalment System

Definition – Methods – Types – Principles of effective Communication – Barriers to

UNIT II: Business Letters

Kinds of Business Letters: Interview – Application for a situation – Interview -Appointment –

UNIT III: Correspondence

Bank Correspondence – Insurance Correspondence – Agency Correspondence – Correspondence

UNIT IV: Reports and Meetings

Report Writing – Meetings – Agenda - Minutes of Meeting – Memorandum – Office Order –

UNIT V: Forms of Communication

Modern Forms of Communication: Fax – E-mail – Video Conferencing – Internet – Websites –

1. Mallika Nawal –Business Communication – CENGAGE

3. C.B.Gupta - Essentil Business Communincation - CENGAGE

Unit I: Branch Accounts

Unit II: Departmental Accounts

Unit III: Partnership Accounts

Unit IV: Partnership Accounts

Unit V: Accounting Standards for financial reporting

UNIT II - Planning and Organising

UNIT III - Human Resource Management

UNIT IV - Performance Appraisal and Incentives

UNIT V - Direction and Control

UNIT I - INCORPORATION OF COMPANY AND ROLE OF COMPANY SECRETARY

UNIT II - PROSPECTUS & SHARECAPITAL

UNIT III - MEMBERS AND SHAREHOLDERS

UNIT IV - KEY MANAGERIAL PERSONNEL AND MEETINGS

UNIT-II Measures of Central Tendency and Measures of Variation

UNIT-III Correlation and Regression Analysis

UNIT- IV Time Series

UNIT-V Index Numbers

UNIT I: Internal Reconstruction

UNIT II: Amalgamation, Absorption & External Reconstruction

UNIT III: Liquidation

UNIT IV: Consolidation

UNIT V: Accounting For Banking Companies

UNIT I - Primary Market / New Issue Market

UNIT II - Secondary Market / Stock Exchange

Origin & Management of stock exchanges in India – Characteristics – Functions –

UNIT III - Financial Instruments in New Issue & Secondary Market

Treasury bills- Commercial bills- Certificate of deposits- Equity shares- Preference

UNIT IV - Mechanism of Stock Market Trading

Market indexes – SENSEX, NIFTY & CNX NIFTY (Basics)

UNIT V - Credit Rating Agency

 Taxman – SEBI and Corporate Laws