Corporate Secretaryship: Syllabus

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B.COM.,
CORPORATE
SECRETARYSHIP
SYLLABUS
FROM THE ACADEMIC YEAR

2023 - 2024
TAMILNADU STATE COUNCIL FOR HIGHER

EDUCATION, CHENNAI – 600 005
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Content
1. Preamble
2. Programme Learning Outcome
3. Course Structure
4. Course Learning Outcomes and Syllabus
(i) Core Courses (CC)
(ii) Elective (Discipline Specific/Generic) (EC)
(iii) Skill Enhancement Courses (SEC)
(iv) Professional Competency Skill

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1. PREAMBLE
The curriculum of B. Com (Corporate Secretaryship) is structured in a way that the students
acquire in-depth knowledge in corporate affairs. The course provides a platform for the students
to pursue Company Secretaryship as a profession. The comprehensive curriculum design bestows
excellent career opportunities to explore new vistas in the present competitive corporate arena.
2. PROGRAM LEARNING OUTCOMES

The prime objective of the course is to create a world class academic environment in the
field of commerce and business. The course will prepare the students to respond to the needs of the
industry and administration.
a. NATURE AND EXTENT OF THE PROGRAMME

The Bachelor of Commerce with specialisation in Corporate Secretaryship isa three year
degree course which introduces different facets of the Corporate World. The course inculcates
factual and practical knowledge and with the ability to conceptualize and apply it in the present
global corporate arena.
The course content is customised to provide an understanding of specific regulatory

framework which has a direct bearing on the functioning of companies.
b. AIM OF THE PROGRAMME

To provide professional expertise in the field of Commerce/Corporate Studies. The course
moulds the student through each phase of, the functioning of companies stressing key concepts and
procedures.
To lay down a strong foundation on the basic concepts of Finance, Securities, Accounting
and Legislations which enable the students to become conversant with various corporate
constituents.
The students will have better prospects to excel in professional and competitive
examinations on completion of the course.
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c. GRADUATE ATTRIBUTES
On completing the B.Com (CS) course, students will be equipped to
inculcate the following attributes indicating a professional outlook in their
discipline of study.
1. Proficient knowledge about laws, rules and regulations.

2. Interpretation of financial statements.
3. Interpersonal communication.
The Course helps the student to acquaint themselves with the theoretical and
practical knowledge of the various managerial and secretarial aspects of business in
general. It serves as a catalyst and a facilitating platform to enhance them to be
independent and easily employable.
The main feature of the course is the Institutional Training which imparts
job-oriented skills to bridge the gap between academics & industrial requirements.
Further, it creates a natural interest among the students on the dynamics of the
Company and equips them to face the challenges in their future endeavors.
d. PROGRAMME EDUCATIONAL OBJECTIVES:

POs Description
PEO1 Critical Thinking: Understanding the concepts of finance, taxation, various laws
andsecurities trading, filling of tax returns idea generation and infer the advantages of
these concepts throughcritical thinking
PEO2 Effective Communication: To express their views through effectiveco
PEO3 Apply Reasoning: The reasoning power attained through contextual
knowledge helps them to assess the societal and environmental needs for
sustainable development
PEO4 Professional Ethics: Appreciate the impact of the professional ethics, responsibilities
and procedures of the business practices and apply the same ethics both in professional
and personalspace.
PEO5 Environment and Sustainability: Apply the knowledge gained in the curriculum for
thedevelopment of sustainable environment
PEO6 Effective functioning: Execute any task efficiently an individual, as a team member
and as aleader in a diverse any environment.
PEO7 Life Long Learning Self Learning: Instill a sense of lifelong learning based on self-
interest inaccordance with the changing scenario to retain competency.
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. e. PROGRAMME OUTCOMES:
On completion of the programme the students can
POs Description
PO1
Become knowledgeable in the subject of corporate laws and apply those
provisions for the benefit of the employer /organization.
PO2 Gain analytical skills in the field of accounting and taxation.

PO3 Determine the professional ethics of the business and contributefor
community living and nation building.
PO4 Enhance communication skills, team work, group dynamics and leadership
qualities.
PO5 Provide solutions to overcome the challenges in the area of finance and
administration.
f. Program Specific Objectives (PSOs)

PSOs Description
PSO1 A concrete exposure to the concepts of Accounting, General Laws, Finance,
Governance, CSR and Management.
PSO2 Imparting specific knowledge on Company law and secretarial practice.
PSO3
Motivate to become an entrepreneur and nurture the entrepreneurial skills.
PSO4
Hands on training in GST and Income tax returns filing, Accounting
Software, Corporate Correspondence, venture creation and industrial training.
PSO5
Train to develop managerial skills individually and collectively for better
corporate management at local and global level.
Highlights of the Revamped Curriculum:

 Student-centric, meeting the demands of industry & society, incorporating industrial
components, hands-on training, skill enhancement modules, industrial project, project
with viva-voce, exposure to entrepreneurial skills, training for competitive examinations,
sustaining the quality of the core components and incorporating application oriented
content wherever required.
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 The Core subjects include latest developments in the education and scientific front,
advanced programming packages allied with the discipline topics, practical training,
devising mathematical models and algorithms for providing solutions to industry / real
life situations. The curriculum also facilitates peer learning with advanced mathematical
topics in the final semester, catering to the needs of stakeholders with research aptitude.
 The General Studies and Mathematics based problem solving skills are included as
mandatory components in the ‘Training for Competitive Examinations’ course at the
final semester, a first of its kind.
 The curriculum is designed so as to strengthen the Industry-Academia interface and
provide more job opportunities for the students.
 The Industrial Statistics course is newly introduced in the fourth semester, to expose the
students to real life problems and train the students on designing a mathematical model
to provide solutions to the industrial problems.
 The Internship during the second year vacation will help the students gain valuable work
experience, that connects classroom knowledge to real world experience and to narrow
down and focus on the career path.
 Project with viva-voce component in the fifth semester enables the student, application
of conceptual knowledge to practical situations. The state of art technologies in
conducting a Explain in a scientific and systematic way and arriving at a precise solution
is ensured. Such innovative provisions of the industrial training, project and internships
will give students an edge over the counterparts in the job market.
 State-of Art techniques from the streams of multi-disciplinary, cross disciplinary and
inter disciplinary nature are incorporated as Elective courses, covering conventional
topics to the latest - Artificial Intelligence.
Value additions in the Revamped Curriculum:

Semester Newly introduced Components Outcome / Benefits
I Foundation Course  Instill confidence
To ease the transition of learning among students
from higher secondary to higher  Create interest for the
education, providing an overview subject
of the pedagogy of learning
Literature and analysing the
world through the literary lens
gives rise to a new perspective.
I, II, III, IV Skill Enhancement papers  Industry ready
(Discipline centric / Generic / graduates
Entrepreneurial)  Skilled human resource
 Students are equipped
with essential skills to
make them employable
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 Training on language
and communication
skills enable the
students gain
knowledge and
exposure in the
competitive world.
 Discipline centric skill
will improve the
Technical knowhow of
solving real life
problems.
III, IV, V & VI Elective papers  Strengthening the
domain knowledge
 Introducing the
stakeholders to the
State-of Art techniques
from the streams of
multi-disciplinary,
cross disciplinary and
inter disciplinary nature
 Emerging topics in
higher education/
industry/
communication
network / health sector
etc. are introduced with
hands-on-training.
IV Elective Papers  Exposure to industry
moulds students into
solution providers
 Generates Industry
ready graduates
 Employment
opportunities enhanced
V Semester Elective papers  Self-learning is
enhanced
 Application of the
concept to real situation
is conceived resulting
in tangible outcome
VI Semester Elective papers
 Enriches the study
beyond the course.
 Developing a research
framework and
presenting their
independent and
intellectual ideas
effectively.
Extra Credits:  To cater to the needs of
For Advanced Learners / Honors degree peer learners / research
aspirants
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Skills acquired from the Courses Knowledge, Problem Solving, Analytical
ability, Professional Competency, Professional
Communication and Transferrable Skill
Consolidated Semester wise and Component wise Credit distribution

Parts Sem I Sem II Sem III Sem IV Sem V Sem VI Total
Credits
Part I 3 3 3 3 - - 12
Part II 3 3 3 3 - - 12
Part III 13 13 13 13 22 18 92
Part IV 4 4 3 6 4 1 22
Part V - - - - - 2 2
Total 23 23 22 25 26 21 140
*Part I. II, and Part III components will be separately taken into account for CGPA
calculation and classification for the under graduate programme and the other
components. IV, V have to be completed during the duration of the programme as per the
norms, to be eligible for obtaining the UG degree.
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ALAGAPPA UNIVERSITY, KARAIKUDI

SYLLABUS UNDER CBCS PATTERN FOR AFFILIATED COLLEGES WITH
EFFECT FROM THE ACADEMIC YEAR 2023-24 ONWARDS
B. Com.,(CS) Programme Structure
Sem Part Course Code Courses Title of the Course T/P Credits Hours Max. Marks
Int Ext Total
I PartI 2311T T/OL தமி இல கிய வரலா -I / T 3 6 25 75 100
Other Languages -I
Part II 2312E English General English- I T 3 6 25 75 100
23BCS1C1 CC-I Financial Accounting-I T 5 5 25 75 100
PartIII 23BCS1C2 CC-II Principles of T
Management@ 5 5 25 75 100
- Generic History/ Economics/ BBA/ T
Elective Commerce/B.Com (CA) 3 4 25 75 100
(Allied)
23BCS1S1/ SEC-1 a. Basics of Personal Finance & T 2 2 25 75 100
PartIV 23BCS1S2 Investment Planning/
b. Basics of Logistics
Management
23BCS1FC Foundation Fundamental Conceptsof T 2 2 25 75 100
Course Accounting &Commerce
TOTAL 23 30 175 525 700
Part I 2321T T/OL தமி இல கிய வரலா -2 T 3 6 25 75 100
/Other Languages-II
II
Part II 2322E English General English II T 3 6 25 75 100
Part III 23BCS2C1 CC-III Financial Accounting II T 5 5 25 75 100
23BCS2C2 CC-IV Principles of Marketing T 5 5 25 75 100
-- Generic History/ Economics/ BBA/ T
(Allied)
Part-IV 23BCS2S1/ SEC-2 Every Day Banking or T 2 2 25 75 100
23BCS2S2 Emotional Intelligence
23BCS2S3 SEC-3 Fundamentals of Auditing T 2 2 25 75 100
NMC Naan Mudhalvan Course
TOTAL 23 30 175 525 700
III Part I 2331T T/OL தமிழக வரலா ப பா T 3 6 25 75 100
/Other Languages-III
Part II 2332E English General English- III T 3 6 25 75 100
Part III 23BCS3C1 CC-V Corporate Accounting -I T 5 5 25 75 100
23BCS3C2 CC-VI Company Law and Secretarial T 5 5
Practice 25 75 100
-- Generic History/ Economics/ BBA/ T 3 4 25 75 100
Elective Commerce/B.Com (CA)
(Allied)
Part-IV 23BCS3S1 SEC- 4 Business Building Skills T 2 2 25 75 100
233AT/ SEC-5 Adipadai Tamil/GST Filling of T 2 2 25 75 100
23BCS3S2 Returns
TOTAL 23 30 175 525 700
Part I 2341T T/OL தமி அறிவிய /Other T 3 6 25 75 100
Languages -IV
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Part II 2342E English General English -IV T 3 6 25 75 100
Part III 23BCS4C1 CC-VII Corporate Accounting -II T 4 4 25 75 100
IV 23BCS4C2 CC-VIII Business Statistics T 4 4 25 75 100
-- Generic History/ Economics/ BBA/ T
(Allied)
Part-IV 23BCS4S1 SEC- 6 Tally Accounting Software T 2 2 25 75 100
234AT/ SEC- 7 Adipadai Tamil/ Professional T 2 2 25 75 100
23BCS4S2 Skills for Corporate World
23BES4 Environmental Studies T 2 2 25 75 100
23 30 200 600 800
V Part III 23BCS5C1 CC Income Tax Law and Practice- I T 4 5 25 75 100
23BCS5C2 CC Business Law T 4 5 25 75 100
23BCS5PR CC Project with viva- voce / T 8 8 25 75 100
InstitutionalTraining
23BCS5E1/ Elective Corporate Governance & T
23BCS5E2 Generic Business Ethics/ Industrial 3 5 25 75 100
Laws
23BCS5E3/ Elective Basics of Research Methodology T
23BCS5E4 Generic (or) 3 5 25 75 100
Entrepreneurial Development
Part IV 23BVE5 Value Education T 2 2 25 75 100
23BCS5I Summer Internship /Industrial 2 - 25 75 100
Training
TOTAL 26 30 175 525 700
VI Part III 23BCS6C1 CC Cost Accounting T 4 6 25 75 100
23BCS6C2 CC Income Tax Law and Practice-II T 4 6 25 75 100
23BCS6C3 CC Banking Theory Law & Practice T 4 6 25 75 100
23BCS6E1/ Elective Knowledge Management/ T 3 5 25 75 100
23BCS6E2 Generic Office Management
23BCS6E3/ Elective Financial Management/Modern T 3 5 25 75 100
23BCS6E4 Generic Marketing Management
Part IV 23BCS6S1 Professional Skill Training for Competitive 2 2 25 75 100
Competency Examinations
Skill
-- Extension Activity 2 -
22 30 150 450 600
140
 T/OL-Tamil/Other Languages,
 E – English
 CC - Core course –Core competency, critical thinking, analytical reasoning, research skill &
teamwork
 Generic Elective (Allied)
 SEC-Skill Enhancement Course
 FC-Foundation Course
 T- Theory, P-Practical
Chairperson details: Dr.T.KANNAN, GOVERNMENT ARTS COLLEGE,PARAMAKUDI. Mobile No:
9600293429
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1
FIRST YEAR – SEMESTER – I

CORE – I: FINANCIAL ACCOUNTING I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCS1C1 5 5 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
Contents No. ofHours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic Accounting
Unit I Concepts and Conventions - Journal, Ledger Accounts– Subsidiary Books –– 15
Trial Balance - Classification of Errors – Rectification of Errors – Preparation
of Suspense Account – Bank Reconciliation Statement - Need and
Preparation
Final Accounts
Unit II Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure 15
and Receipts – Preparation of Trading, Profit and Loss Account and Balance
Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments - Types -
Straight Line Method – Diminishing Balance method – Conversion method.
Unit III Units of Production Method – Cost Model vs Revaluation 15
Bills of Exchange – Definition – Specimens – Discounting of Bills –
Endorsement of Bill – Collection – Noting – Renewal – Retirement of Bill
under rebate
Accounting from Incomplete Records – Single Entry System Incomplete
Records -Meaning and Features - Limitations -
Unit IV Difference between Incomplete Records and Double Entry System -Methods 15
of Calculation of Profit - Statement of Affairs Method –Preparation of
final statements by Conversion method.
Royalty and Insurance Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short Working
Unit V – Lessor and Lessee – Sublease – Accounting Treatment. Insurance Claims – 15
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 reconciliationstatements
CO1
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
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2
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, NewDelhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.

3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,New
Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
1. Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, NewDelhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.

5. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text
and Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 3 2 3 2 2 3 2 2
CO2 3 2 3 3 3 2 2 2 3 2 2
CO3 3 2 3 3 3 2 2 2 3 2 2
CO4 3 2 3 3 2 2 2 2 3 2 2
CO5 3 2 3 3 3 2 2 2 3 2 2
TOTAL 15 10 15 15 13 11 10 10 15 10 10
AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2
3 – Strong, 2- Medium, 1- Low

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3
FIRST YEAR – SEMESTER – I
CORE – II: PRINCIPLES OF MANAGEMENT

Subject Inst. Marks
L T P S Credits
23BCS1C2 5 5 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
Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of
Management – Importance - Management Vs.
Administration – Management: Science or Art –Evolution
Unit I 15
of Management Thoughts – F. W. Taylor, Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management
- Trends and Challenges of Management. Managers –
Qualification – Duties & Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and
Functions – Importance and Elements of Planning –
Unit II Types – Planning Process - Tools and Techniques of 15
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 – Organization Chart –
Unit III Organization Structure: Meaning and Types - 15
Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of
Management.
11
4
Staffing
Introduction - Concept of Staffing- Staffing Process –
Recruitment – Sources of Recruitment – Modern
Recruitment Methods - Selection Procedure – Test-
Unit IV 15
Interview– Training: Need - Types– Promotion –
Management Games – Performance Appraisal - Meaning
and Methods – 360 degree Performance Appraisal – Work
from Home - Managing Work from Home [WFH].
Directing
Motivation –Meaning - Theories – Communication –
Types - Barriers to Communications – Measures to
Overcome the Barriers. Leadership – Nature - Types and
Theories of Leadership – Styles of Leadership - Qualities
of a Good Leader – Successful Women Leaders –
Unit V Challenges faced by women in workforce - Supervision. 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the
Control Process - Requisites of Effective Control and
Controlling Techniques – Management by Exception
[MBE].
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.
Paraphrase the importance of planning and decision making in an
CO2
organization.
Comprehend the concept of various authorizes and responsibilities of
CO3
an 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
1
Co. Ltd, New Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons
2
Publications, New Delhi.
P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw,
3
Hill, Noida.
L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New
4 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
1
Limited, Chennai
11
5
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw
2
Hill, Sultan Chand and Sons, New Delhi.
Grifffin, Management principles and applications, Cengage learning,
3
India.
H.Mintzberg - The Nature of Managerial Work, Harper & Row, New
4
York.
Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the
5 Essence of Management. Boston The Harvard Business School Press,
India.
Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

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

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6
SKILL ENHANCEMENT COURSE -SEC 1

a. BASICS OF PERSONAL FINANCE AND INVESTMENT PLANNING
COURSE CODE: Year and Semester: Pre-Requisite: Total Hours/week
I year/I semester Knowledge offinance 2
23BCS1S1
Lead to other courses Financial Management L T P

Theory Marks: 75 Credits: 2 1 1 0
LEARNING OBJECTIVES 1. To make students understand basic concepts of personal finance

2. To enable the students to learn time value of money
3. To impart the knowledge on the power of compounding the money
4. To introduce the concepts of financial planning
5. To identify the various investments options and creating a balanced
portfolio.
UNIT I
Personal finance importance-Money Management Skills- Time Value of Money –
Present Value – Future Value – PV & FV of a Lump Sum – PV and FV of
Annuities Returns – Nominal Rate – Effective Rate – Real Rate – Power of
Compounding Rule 72.
UNIT II
Investment Options -Meaning of Portfolio -creating a balanced investment.
UNIT III Investment Products and their Applications – Fixed Income Products –Mutual
Fund Products– Equity Market – Derivatives and Commodities –
FOREX
UNIT IV Real Estate and Other Investments- Risk Profiling – Types of Investment Risks-
Goal Based Investment Planning - Selection of Investment Products to achieve a
Goal – Additional Lumpsum Investments vsSystematic Staggered Investments.
UNIT V Insurance – importance-Life Insurance - Medical insurance –General insurance –

basics.
RECOMMENDEDBOOKS
1. Kane, Alex Investments McGraw Hill Education
2. Chandra, Prasanna Investment Analysis and Portfolio Management McGraw Hill
Education
11
7
WEB SOURCES:
1. https://www.rbi.org.in
2. https://investor.sebi.gov.in/iematerial.html
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING
COS BASICS OF PERSONAL FINANCE AND COGNITIVE
INVESTMENT PLANNING LEVELS
CO1 Understand and exhibit the skill to plan personal finance K1, K2
CO2 Learn the time value of money and power of compounding K2,K3,K4
CO3 Choosing the investment options with required knowledge K2, K3
CO4 Identify the various investment options K3, K4
CO5 Analyze the investment opportunities and selecting the best K4,K5,K6
among them for diversified portfolio
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-
Evaluating,K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, case studies and practical exercises, group
working.
Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 3 3 3 3 3 3 3 3 3
CO2 2 3 3 3 3 1 3 3 3 3
CO3 1 1 1 1 2 3 1 3 3 3
CO4 1 1 1 1 1 2 1 3 3 3
CO5 1 1 2 1 1 2 1 2 3 1
Average 1.2 1.8 2 1.8 2 2.2 1.8 2.8 3 2.6
(Correlation level: 3 – Strong 2-Medium 1-Low)

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8
SKILL ENHANCEMENT COURSE

BASICS OF LOGISTICS MANAGEMENT
COURSE CODE: Year and Semester: Iyear/I semester Pre-Requisite: Total

23BCS1S2 Knowledge of Hours/Week:
Commerce 2
Lead to other Professional Management Course L T P

courses
LEARNING 1. To provide an opportunity to learn the fundamentals of logistics

OBJECTIVES 2. To create and interest in students to explore the field of logistics
andallied industries foremployment and business
UNIT I Logistics – Evolution – Nature and Importance Logistics –– Logistics System
Fundamentals Transport System: Railway, Road, Air, Waterways, Pipe Lines,
Animals And Animal Driven Vehicles – Economics Of Transportation – Stocking
Policies – Storage And Handling Capacities –Warehousing
UNIT II Components of Logistics Management- Competitive advantages ofLogistics Functions
of Logistics management – Principles – Logistics Network- Integrated Logistics
system.
UNIT III Supply chain management – Nature and Concepts – Value chai-Functions – Supply
chain effectiveness – Outsourcing – 3PLs and 4PLs – Supply chain relationships –
Customer services
UNIT IV Elements of Logistics and Supply chain management – Inventorycarrying
Warehousing, Technology in the ware house:
Computerisation, Barcoding, RFID and WMS
UNIT V Material handling, Concepts and Equipment: Automated Storage and Retrieval Systems
– Order Processing – Transportation – Demand Forecasting – Impact of Forecasts on
Logistics and Supply chain Management- Performance measurements.
RECOMMENDED TEXT
1. John J.Coyle , C. John Langley .JR., Robert A. Novack , Brian J.Gibson –
SupplyChainManagement A Logisticss Perspective – CENGAGE , New Delhi
2. Joel D.Wisner , Keah – Choon Tan , G.Keong Leong – Principles of
SupplyChainManagementABalanced Approach– CENGAGE, New Delhi
REFERENCE BOOKS:
1. Agarwal, D.K., ‘Textbook of Logistics and Supply Chain Management’, Mac
MillanIndia Ltd, 2003.
2. Chase, R.B., Shankar, R and Jacobs, F.R. ‘Operations Management and Supply
ChainManagement’, McGraw Hill Publications, 13th edition, 2018.
3. Chopra, S., Meindl, P. and Kalra, D.V. ‘Supply Chain Management’, Pearson
EducationIndia, 6th edition, 2016.
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E-RESOURCES:
1. www.managementstudyguide.com
2. https://www.tutorialspoint.com/supply_chain_management/supply_chain_manag
ement_ t utorial.pdf
3. https://www.camcode.com/asset-tags/supply-chain-management-guide/
4. https://library.ku.ac.ke/wp-
content/downloads/2011/08/Bookboon/Magement%20andOrganisation/funda
mentals- of- supply-chain-management.pdf
5. https://www.youtube.com/watch?v=PmR2SKeY9Ms&list=PLGit8yny_3ANzZ
MsJJjeu x Mg-S0f0hGcn
COS BASICS OF LOGISTICS MANAGEMENT COGNITIVE

LEVELS
CO1 Understand the basic concepts of Logistics K1, K2
CO2 Identify the opportunities in the field of logistics K3
(K1Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-
Evaluating, K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, Case discussions, problem solving, class
presentations.
CO-PO-PSO MAPPING
CO1 1 2 3 3 3 3 1 3 1 3
CO2 1 2 3 3 3 3 1 3 1 3
Average 1 2 3 3 3 3 1 3 1 3

21
FOUNDATION COURSE -FC

FUNDAMENTAL CONCEPTS OF ACCOUNTING & COMMERCE
COURSE Year and Semester:I Pre-Requisite:Basic Knowledge of Total Hours

CODE: year/I semester Accounts and Commerce Week/2
23BCS1FC
Lead to other Advanced Accounting and Management Papers L T P

courses
LEARNING 1. To provide an overview of accounting concepts

OBJECTIVES 2. To create an insight about the commerce and allied areas covered in the
programme.
UNIT I Definition • Systems of Accounting • Functions of Accounting • Basis of Accounting •

Classification of Accounts • Golden Rules of Accounting • Examples • Books of
Accounts –Manual Vs Software
UNIT II Financial Statements -- Meaning and contents • Reporting –Different types of

accounting-introductions to corporate accounting-Cost Accounting-Management
Accounting
UNIT III Overview of business laws-Company Law-Commercial Law-Industrial law
UNIT IV Communication-meaning-definition-types-process-Barriers to communication
UNIT V Management-definition-types- functions of business management-Skills for

an Entrepreneur– qualities of an entrepreneur-.
RECOMMENDED TEXT
1. T.S.Reddy & A.Murthy. Financial Accounting, Margham Publications, Chennai.
2. S.Thothadri & S . Nafeesa, Financial accounting, MC Graw Hill Education,New Delhi.
3. M.V. Nagarajan . Financial accounting, vidhya publications.
4. N.Premavathy, Principles of Management - Sri Vishnu Publication -Chennai. 6.
J.Jayasankar,Business Management - Margham Publication -Chennai.
5. Elements of Mercantile Law – N.D.Kapoor
REFERENCES:
6. S.P.Jain & N.L.Narang S.P.Jain & N.L.Narang, Financial Accounting, KalyaniPublishers,
New Delhi.
7. M.C. Shukla , T.S Grewal , S.C. Gupta .Advanced accounting .S.Chand & Co.Newdelhi.
22
8. C.B.Gupta, Management Theory & Practice - Sultan Chand & Sons - NewDelhi. 2.
L.M.Prasad, Principles & Practice of Management - Sultan Chand & Sons – New Delhi
9. Human Resource Management – V S PRao
10. Human Resource Management –Ashwathappa
E-Resources:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. http://www.managementstudyguide.com/
COS FUNDAMENTAL CONCEPTS OF COGNITIVE

ACCOUNTING & COMMERCE LEVELS
CO1 Understand and apply the principles of accounting K1, K2

CO2 Demonstrate an overview of understanding of commerce and K3
allied fields
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-
Evaluating,K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical
exercises, Quizzes
CO-PO-PSO MAPPING

CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
Averag 3 3 3 3 3 3 3 3 3 3
e
23
FIRST YEAR – SEMESTER - II
CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks
L T P S Credits
23BCS2C1 5 5 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
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
Unit 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
system -Stock and Debtors system – Distinction between Wholesale
Unit II Profit and Retail Profit – Independent Branches (Foreign Branches 15
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
Unit 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
Unit IV Goodwill – Preparation of Balance Sheet - One or more Partners 15
insolvent – All Partners insolvent – Application of Garner Vs
Murray Theory – Accounting Treatment - Piecemeal Distribution –
Surplus Capital Method – Maximum Loss Method.
Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in
Unit V India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation Plan
in India- Ind AS- An Introduction - Difference between Ind AS and
IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Accounts

24
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.
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.
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
PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 2 3 2 2 3 2 2
3 3 3 2 2
CO2 3 2 3 2 2 2
2 3 3 2 2
CO3 3 2 3 2 2 2
3 3 3 2 2
CO4 3 2 2 2 2 2
3 3 3 3 3
CO5 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
25
FIRST YEAR – SEMESTER - II
CORE - IV: PRINCIPLES OF MARKETING
Subject Inst. Marks

L T P S Credits
23BCS2C2 5 5 5 25 75 100
Learning Objectives
LO1 Toknowtheconceptandfunctionsofmarketing
LO2 Tounderstandtheimportanceofmarketsegmentation
LO3 Toexaminethestagesofnewproductdevelopment
LO4 Togainknowledgeonthevarious advertisingmedias
LO5 Toanalysetheglobalmarketenvironment
Prerequisite: Basic knowledge of Management
Contents No. of
Hours
Introduction to Marketing 9
Meaning–Definition and Functions of Marketing– Evolution
Unit I of Marketing Concepts–Innovations in Modern Marketing.
Role and Importance of Marketing - Classification of
Markets - Niche Marketing.
Market Segmentation
Meaninganddefinition-Benefits–Criteriaforsegmentation–
Typesofsegmentation–Geographic–Demographic–
Unit II Psychographic–Behavioural–Targeting,Positioning & 9
Repositioning - Introduction to Consumer Behaviour–
Consumer Buying Decision Process and Post Purchase
Behaviour –– Motives. Freud’s Theory of Motivation.
Product &Price
Marketing Mix––an overview of 4P’s of Marketing Mix–
Unit III Product–IntroductiontoStagesofNewProductDevelopment– 9
ProductLifeCycle––Pricing–Policies-Objectives–
FactorsInfluencingPricing– Kinds of Pricing.
Promotions and Distributions
Elements of promotion–Advertising–0bjectives -Kinds of
Advertising Media- Traditional vs Digital Media - Sales
Unit IV Promotion – types ofsalespromotion–PersonalSelling– 9
Qualities needed for a personal seller-ChannelsofDistribution
for Consumer Goods- Channel Members – Channels of
Distribution for Industrial Goods.
Competitive Analysis and Strategies
Global Market Environment–Social Responsibility and

Unit V Marketing Ethics – Recent Trends in Marketing –A Basic 9
Understanding of E–Marketing& M–Marketing–E-Tailing–
CRM–MarketResearch–MISandMarketingRegulation.
TOTAL 45
Course Outcomes
Developand understandingontheroleandimportanceofmarketing
CO1
CO2 Applythe4p’s ofmarketingintheirventure
CO3 Identifythefactorsdeterminingpricing
26
CO4 UsethedifferentChannels ofdistributionofindustrialgoods

CO5 UnderstandtheconceptofE-marketingandE-Tailing
Textbooks
PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEducatio
1
n.NewDelhi
Dr.C.B.Gupta& Dr.N.RajanNair,Marketing Management,SultanChand&Sons,
2
NewDelhi.
Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHouse,Chenn
3
ai
4 Dr.N.RajanNair,Marketing,SultanChand&Sons.New Delhi
5 NeeruKapoorPrinciplesOfMarketing,PHILearning,NewDelhi
Reference Books
ProfKavitaSharma,DrSwatiAgarwal,PrinciplesofMar
1
ketingBook,Taxmann,newdelhi
Dr.J.Jayasankar,MarketingManagement,MarghamPublication
2
s,Chennai.
3 Assael,H.ConsumerBehaviourand MarketingAction,USA:PWS-Kent
Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA:
4
HoughtonMifflinCompany
BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Bloo
5
mburyPublishing, India
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
3
management/
PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
3 2
CO1 3 2 3 2 2 2 2 2 2
CO2 3 2 3 2 3 2 2 2 2 3 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
15 10
TOTAL 15 10 15 10 12 10 10 10 10

27

a. EVERY DAY BANKING
COURSE CODE: Year and Semester:I Pre-Requisite: Total Hours
23BCS2S1 year/II semester Knowledge of / Week: 2
day-to-day banking
Lead to other courses Advanced study on Banking Theory Law & Practice L T P

LEARNING OBJECTIVES
1. To introduce the basic concepts of banking and related documents and process
2. To enable the students to gain knowledge about the modern banking techniques and related terms.
Contents No. of
Hours
Banking – Definition – pass book – cheque book – Format of Cheque – Filling

Unit I up of Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer
cheque – Collection Cheque– Payable at par – Demand Draft 5
Application filling – Account Opening form – Filling up – Documents required
Unit II - Debit Card – Credit Card – ATM Machine – Cash Deposit Machine – Pass 5
book printing machine. MICR- IFSC- Fund transfer through ECS – NEFT –
RTGS – Form filling for Fund transfer.
On line Banking – Sign up – Process – Requirements – Log in – Customer ID –
Unit III User ID– Pass word – Hints for creating Pass words – change of pass word – 6
on line transactions –Account statements – Fund Transfer – Payment of bills –
Utility payments
Loans – Repayment for Loans – other services. Mobile Banking –
Unit IV meaning – importance –Advantages – Mobile Applications (App) – WAP 6
(Wireless Application Protocol)- USSD (Unstructured Supplementary Service
Data)- Registration process – through Mobiles
Process at Bank Branch-ATM- User ID-MPIN- change of MPIN –IMPS
D(Immediate Mobile Payment System) - UPI(Unified Payment interface) –
Unit V BHIM(Bharat Interface for money)- NPCI (National Payment Corporation of 8

India) - Bank account Management – Transfer Funds – paying Bills –
Locating ATMs - QR code payments- Alerts and notifications- Tracking
Spending habits – Cash back- Safe banking methods.
TOTAL 30
RECOMMENDED TEXT BOOKS

1. B. Santhanam- Banking & Financial systems, Margham Publications
REFERENCE BOOKS
28
2. S.N. Maheshwari Banking theory, law and practice, Kalyani Publications

3. Parameswaran- Indian Banking, S. Chand& Co.
WEB SOURCES:
1. https://en.wikipedia.org/wiki/Online_banking
2. https://www.sbi.co.in/portal/web/services/internet-banking
3. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
4. https://www.investopedia.com/terms/m/mobile-banking.asp
5. www.scotiabank.com/mobile/ca/en/0,,5181,00.html
COS EVERY DAY BANKING COGNITIVE

LEVEL
CO1 Exhibit the skill to perform basic banking operations and K1,K2,K3
distinguish between basic documents
CO2 Execute online, mobile banking and related transactions K3
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,

K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical use of basic bank documents and visit to local
banks and observing, group working.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
CO-PO-PSO MAPPING
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3

29

b. EMOTIONAL INTELLIGENCE
COURSE CODE: Year and Semester:I year/II Pre-Requisite: Total
23BCS2S2 semester Knowledge on Hours/Week:2
Emotions
Lead to other courses Creation of Emotional Intelligence L T P

LEARNING OBJECTIVES
1. To enable the students to understand the concepts of emotional intelligence
2. To teach the students on aspects relating to personality Analysis Self-analysis,

Positive and negative traits
Contents No. of
Hours
Introduction – Emotional Intelligence – Meaning, Benefits,
Unit I Importance of emotions – Self – awareness and competencies 8
Psychological Needs, Emotional quotient Vs. Intelligence Quotient.
Traits - Negative Traits – Anger Management- Negative Syndrome
and Attitude- Negative thinking – Guilt Quotient Stress and
Unit II Emotion, Adapting to Loneliness. Positive Traits – Humor and 5
Happiness – Empathetic ability - * Sensitivity profile –
Empowered personality, Self – Empowerment.
Personality Analysis – Distinct Personality Type –self-esteem, Will
Unit III Power, Confidence-Self care 6
Self-analysis: Psychological growth and adjustment - Personal
Unit IV Development Plan
6
Unit V Personal SWOT Analysis- learning to Celebrate Life. 5
TOTAL 30
RECOMMENDEDBOOKSREFERENCE
BOOKS:
1. Dr. Aparna Chattopadhyaym What’s Your Emotional IQ, Pustak Mahal, May 2004.
2. Jill Dann, Hodder & Stoughton, Emotional Intelligence In a Week, 10 Edition, 2007.
3. Daniel Goleman, Emotional Intelligence: Why It can matter More than IQ.
WEB SOURCES:
https://asantelim.files.wordpress.com/2018/05/daniel-goleman-emotional-
intelligence.pdf
https://globalleadershipfoundation.com/geit/eitest.html
COS EMOTIONAL INTELLIGENCE COGNITIVE

LEVEL
CO1 Understanding Emotional intelligence and exhibiting skills for K1, K2
stress and anger management and develop self-empowerment
21
0
CO2 Analysing people based on personality and develop deep self- K3, K4
esteem, will power etc. leading to swot analysis
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, preparation of swot analysis, personality tests , role
plays.
Total Hours: 30
CO-PO-PSO MAPPING
CO1 1 1 3 3 3 1 3 3 3 3
CO2 1 1 3 3 3 1 3 3 3 3
Average 1 1 3 3 3 1 3 3 3 3

21
1

FUNDAMENTALS OF AUDITING
COURSE CODE: Year and Semester:I year/II Pre-Requisite: Total Hours
semester /Week
23BCS2S3 Basics of 2
Management
Lead to other courses Professional Courses L T
Theory Marks: 75 Credits: 2 2 0
LEARNING OBJECTIVES
1. To make the students to understand the concept of Auditing

2. To enable the students to gain knowledge of various techniques of Auditing.
Contents No. of
Hours
Introduction Meaning and Definition of Auditing – Distinction
Unit I between Auditing and Accounting - Objectives - Advantages and 5
Limitations of Audit - Scope of Audit Meaning
Unit II Errors & Frauds – Principles of Audits-Types of Audits 5
Audit Planning-Auditing Techniques-Basics of Internal audit-
Unit III procedure and documentation
8
Unit IV Meaning and types of vouching and verification 6
Appointment and qualification of auditors-powers, duties and removal
Unit V of Auditors-Rights, Duties, responsibilities of Auditors
6
TOTAL 30
RECOMMENDED TEXT BOOKS:
1. Auditing, D.P. Jain Konark Publishers Pvt. Ltd.
2. Auditing, Principles and Practice, Ravinder Kumar and Virender Sharma, Eastern Economy
Edition.
REFERENCE BOOKS:
1. Practical Auditing, B.N.Tandon, Sultan Chand and Co., NewDelhi.
2. Contemporary Auditing, Kamal Gupta,Tata McGraw Hill.
3.Practical Auditing, Dinkar Pagare, Sultan Chand & Sons
4.Sundar.K&Paari.K,PracticalAuditing,VijayNicoleImprintsPvt.Ltd.Chennai
WEBRESOURCE:
1. http://www.osbornebooksshop.co.uk/p/auditing_tutorial
2. www.mu.ac.in
3. www.learnthat.com
COS FUNDAMENTALS OF AUDITING COGNITIVE

LEVEL
CO1 Understanding and remembering the basic K1, K2
process of auditing
CO2 Identify the difference between vouching, K3, K4
verification, valuation and have clear
knowledge about the auditor’s role.
21
2
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, internship at
auditors firm, role play, guest lecture by auditors.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
Total Hours 30
CO-PO-PSO MAPPING
CO1 1 1 3 3 3 3 3 3 3 3
CO2 1 1 3 3 3 3 3 3 3 3
Average 1 1 3 3 3 3 3 3 3 3

21
3
SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I
Subject Marks
L T P S Credits Inst. Hours
Code CIA External Total
23BCS3C1 5 5 5 25 75 100
Learning Objectives
LO1 To understand about the pro-rata allotmentand Underwriting of Shares
To know the provisions of companies Act regarding Issue and Redemption of Preference shares and
LO2
debentures
LO3 To learn the form and contents of financial statements as per Schedule III of Companies Act 2013
LO4 To examine the various methods of valuation of Goodwill and shares
LO5 To identify the Significance of International financial reporting standard (IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Contents No. of
Hours
Issue of Shares
Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro-rata Allotment 15
Unit I
Issue of Rights and Bonus Shares - Underwriting of Shares and Debentures –
Underwriting Commission - Types of Underwriting.
Issue & Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act– Capital
Redemption Reserve – Minimum Fresh Issue – Redemption at Par, Premium and
Unit II Discount. 15
Debentures: Issue and Redemption – Meaning – Methods – In-One lot–in
Instalment – Purchase in the Open Market includes Ex Interest and Cum Interest -
Sinking Fund Investment Method.
Final Accounts
Introduction – Final Accounts – Form and Contents of Financial Statements as Per
Unit III 15
Schedule III of Companies Act 2013 – Part I Form of Balance Sheet – Part II Form of
Statement of Profit and Loss – Ascertaining Profit for Managerial Remuneration
Valuation of Goodwill & Shares
Valuation of Goodwill – Meaning – Need for Valuation of Goodwill – Methods of
Valuing Goodwill – Average Profit – Super Profit – Annuity and Capitalisation
Unit IV 15
Method.
Valuation of Shares – Need for Valuation of Shares – Methods of Valuation of Shares
– Net Assets Method – Yield and Fair Value Methods.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its Applicability in
India - Indian Accounting Standards – Meaning – Objectives – Significance –
Procedures for Formulation of Standards – Ind AS – 1 Presentation of Financial
Unit V Statement, Ind AS – 2 Valuation of Inventories, Ind AS – 7 Cash Flow Statement, 15
Ind AS – 8 Accounting Policies, Changes in Accounting Estimate and Errors, Ind
AS – 16 – Property, Plant & Equipment, Ind AS 38 – Intangible Assets Ind AS –
103, Business Combinations Ind AS 110, Consolidated Financial Statement.
(Theory Only)
TOTAL 75
Course Outcomes
Prepare and account for various entries to be passed in case of issue, forfeiture and reissue of shares
CO1
and compute the liability of underwrites
CO2 Asses the accounting treatment of issue and redemption of preference shares and debentures
CO3 Construct Financial Statements applying relevant accounting treatments
21
4
CO4 Compute the value of goodwill and shares under different methods and assess its applicability
CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS
Textbooks
1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New Delhi.
2 R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand, New Delhi.
3 Broman, Corporate Accounting, Taxmann, New Delhi.
4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.
5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.
Reference Books
1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.
2 D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann, New Delhi
3 Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya Pradesh
4 Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house, Mumbai.
5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwillandshares.p
2
df
3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html
3 2
CO1 3 2 3 2 2 2 2 2 2
3 2
CO2 3 2 3 2 2 2 2 2 2
3 2
CO3 3 2 3 2 3 2 2 2 2
3 2
CO4 3 1 3 2 3 2 2 2 2
3 2
CO5 3 3 3 2 3 2 2 2 2
15 10
TOTAL 15 11 15 10 13 10 10 10 10
3 3 2
AVERAGE 3 2.2 2 2.6 2 2 2 2

21
5
SECOND YEAR – SEMESTER - III
CORE –VI: COMPANY LAW & SECRETARIAL PRACTICE
COURSE CODE: Year and Semester:II Pre-Requisite: Total hours /

year/III semester Basics of Week
23BCS3C2
Management 5
Lead to other courses Professional Course L T P
Theory & Problems Marks: 75 Credits: 5 5 0 0
LEARNING OBJECTIVES
1. To Impart a detailed Knowledge of Company Law According to
CompaniesAmendment Act 2013 and educate on role of a company
secretary
2. To introduce the key documents and various types of shares
3. To educate about the members and shareholders of a company
4. To impart knowledge on various types of meetings and managerial
personnel ofa company
5. To impart knowledge on various types of winding ups of a company.
Contents No. of Hours
INCORPORATION OF COMPANY AND ROLE OF COMPANY

SECRETARY
Evolution of Company law – Meaning and characteristics of a company – Stages
ofincorporation – e-filing – Memorandum of Association and Articles of
Unit I Association – Alteration– Effects of registration – Doctrine of constructive notice –
Ultravires and indoor management – lifting of Corporate veil. 12
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.
PROSPECTUS & SHARECAPITAL
Prospectus – Shelf Prospectus – Red herring Prospectus – Civil & Criminal liability
formis- statement in Prospectus – Statement in lieu of Prospectus - Secretarial duties
Unit II 12
in theissue 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.
MEMBERS AND SHAREHOLDERS

Unit III 12
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.
21
6
KEY MANAGERIAL PERSONNEL AND MEETINGS

Directors – Women Director – Independent Director and Whole time Key
Unit IV ManagerialPersonnelDirector Identification Number and its significance – 12
duties, qualification anddisqualification.
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.
WINDING UP
Unit V 12
Modes of Winding up - Winding up by the tribunal – Voluntary Winding up –
NCLT –Special courts – Mediation and Conciliation panel.
TOTAL 60
Practical orientation – To encourage the students to role play as company secretary in anymeeting
of the company (conduct Mock meeting)
RECOMMENDED TEXTBOOKS
1. ND Kapoor -Company Law & Secretarial Practice - Sultan Chand &Sons
2. Gaffoor & Thothadri – Company Law and Secretarial Paractice, Vijay
Nicole Prints,Chennai
3. V.Balachandran and M.Govindarajan – A Student Handbook on
Company Law andPractice, Vijay Nicole Prrints, Chennai
4. Mr. Srinivasan – Company Law & Secretarial Practice, Margham
Publications, Chennai
REFERENCE BOOKS
1. Company Law & Secretarial Practice , CS Anoop Jain AJ Publication
2. Company Law Procedures with Compliance's and Checklists , Milind
Kasodekar Shilpa Dixit, Amogh Diwan
3. Dr. B. Ravi – Company Law and Secretarial Practice ( New Companies
Act 2013)
4. Taxman’s Companies Act 2013 - Taxman Publications, New Delhi
5. Vinod Kothari – Understanding Companies Act 2013 – Jain book
agency, New Delhi.
JOURNALS:
 India business Law Journal, Vantage Asia publishing Limited
 Law Journal/ Corporate Law Reporter
 Symbiosis Contemporary Law Journal
 ICSI - Journals & Bulletins
WEBRESOURCES:
 www.indianlawjournal.org
 www.icsi.edu
 www.clioindia.com
21
7
COS COMPANY LAW & SECRETARIALPRACTICE COGNITIVE

LEVEL
CO1 Understanding about the basic conceptsof a company and K1, K2
role of company
Secretary
CO2 Knowledge about prospectus and sharesand various types K1, K2, K3
under each.
CO3 Detailed understanding about themembers and K2
shareholders of the
Company
CO4 Exhibit concepts of meetings, its kinds and the procedure K2, K3,
involved understand the role of key managerial personnel
in a
Company
CO5 Understanding the various types of winding up K2, K3
processes of a company.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, demonstration using MOA,AOA and Prospectus,
Mock Meeting, Talk by a company secretary, role plays, Quizzes
Total Hours 60
CO-PO-PSO MAPPING
CO1 3 1 3 3 3 3 3 3 3 3
CO2 3 1 3 3 3 3 3 3 3 3
CO3 3 1 3 3 3 3 3 3 3 3
CO4 3 1 3 3 3 3 3 3 3 3
CO5 3 1 3 3 3 3 3 3 3 3
Average 3 1 3 3 3 3 3 3 3 3
21
8

Business Building Skills
COURSE CODE: Year and Semester:II year/III Pre-Requisite: Total hours /
23BCS3S1 semester Basics of Week
Commerce 2
Lead to other courses Entrepreneurial Development L T P
Learning Objectives:
1. To introduce the practical aspects of business
2. To impart knowledge on the different forms of business entities
3. To highlight the importance of innovation and creativity
4. To gain basic knowledge on Intellectual Poperty rights
5. To create awareness about national and state level entrepreneurial ecosystem
Contents No. of
Hours
Unit I Meaning of Business – Definition of Entrepreneurship-

Entrepreneur- Power of Entrepreneurship – Advantages of
being an entrepreneur. 3
Unit II Meaning of creativity, Invention Vs. Innovation- Innovation

and Technology- Need for protecting the innovations and 3
inventions.
Unit III Modern skills for business – Digital Skills –
Presentation skills-branding skills-Art of sustaining in 3
the business-Developing relevant knowledge.
Unit IV Introduction to IPR-Kinds of IPR-patents-Trademarks- 3
Copyrights-Geographical Indications- Basics only.
Unit V Overview of Entrepreneurial eco system in India and
TamilNadu-Introduction to National and TamilNadu 3
Startup Policy.
TOTAL 15
Reference Text books:

1. Reddy, Entrepreneurship: Text & Cases - Cengage, NewDelhi.
2. Kuratko/rao, Entrepreneurship: a south asian perspective.-Cengage, NewDelhi.
3. Leach/Melicher, Entrepreneurial Finance–Cengage, NewDelhi.
4. K.Sundar–EntrepreneurshipDevelopment–VijayNicoleImprintsprivateLimited
5. Khanka.S - Entrepreneurial Development, S. Chand & Co. Ltd.,NewDelhi, 2001.
6. Sangeeta Sharma, EntrepreneurshipDevelopment,PHILearningPvt.Ltd.,2016.
REFERENCE BOOKS:
1. Barringer,B.,Entrepreneurship:SuccessfullyLaunchingNewVentures,3 rdEd
ition,Pearson,2011.
2. Bessant,J.,andTidd, J.,InnovationandEntrepreneurship, 2ndEdition,
JohnWiley&Sons,2011.
3. Desai,V.,SmallScaleIndustriesandEntrepreneurship,HimalayaPublishingHouse, 2011.
4. Donald,F.K.,Entrepreneurship-
21
9
Theory,ProcessandPractice,9thEdition,CengageLearning,2014.
5. Hirsch,R.D.,Peters,M.andShepherd,D.,Entrepreneurship,6thEdition,TataMcGraw-
HillEducationPvt.Ltd.,2006.
WEB RESOURCES:
1. https://www.msde.gov.in/
2. http://inventors.about.com/od/entrepreneur/
3. http://learnthat.com/tag/entrepreneurship/
5. www.quintcareers.com
6. www.entrepreneur.com
7. www.makeinindia.com
8. https://aatmanirbharbharat.mygov.in
9. https://onlinecourses.nptel.ac.in/noc22_mg98/preview
COS Business Building Skills COGNITIVE

LEVEL
CO1 Learn the basics of business skills and forms K1, K2
CO2 Identify the business opportunities and evaluate the same K2, K3
CO3 Learn the concept of creativity, Innovation and invention K1, K2, K3
CO4 Explore the modern skills requires to build a successful business K1, K2
CO5 Understand the entrepreneurial ecosystem for successful K1, K2
business building
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, field visits, MSME visit, IPR workshops.
Total Hours: 15
CO-PO-PSO MAPPING
CO1 3 1 3 1 1 1 1 3 3 3
CO2 1 1 1 3 3 3 1 3 3 3
CO3 1 1 1 2 1 1 1 3 3 3
CO4 1 1 1 2 2 1 1 3 3 3
CO5 2 2 3 2 2 3 1 3 3 3
Average 1.6 1.2 1.8 2 1.8 1.8 1 3 3 3
10. (Correlation level: 3 – Strong 2-Medium 1-Low)
22
0

GST FILLING OF RETURNS
COURSE CODE: Year and Semester:II year/IV Pre-Requisite:Basics Total hours /

of GST
23BCS3S2 semester Week 2
Lead to other courses Practical Filing of GST L T P
LEARNING OBJECTIVES
1. To impart an overview of GST
2. To teach the importance and theoretical concepts of GST
3. To make students aware about the GST and its components
4. To enable the students to learn the process of GST filling
Total Hours: 30
Contents No. of
Hours
GST-Introduction-History of evolution of GST-Basics- 5
Unit I Tax rates under GST-CGST, SGST, IGST
Invoicing-GST return filing forms – GSTR 1-4-Types of
Unit II supply-Analysis and Opinions- Accounts and record- 7
Time, Place and value of supply
Procedure for registration under GST-Procedure for
Unit III GST Payments and Refunds 6
Unit IV GST Rates & HSN Codes-Input tax credit 5

E-Way bill under GST-GSTR 3B-Filing formats- Due dates-
Unit V Debit and Credit note under GST 7
TOTAL 30
1. T.S.Reddy & Y.Hariprasad Reddy, Business Taxation ,Margham

Publications,2018.
2. ICAI – Indirect Tax Study Material,2018
REFERENCE BOOKS
1. Dr.Vinod K Singhania, Monica Singhania, Students Guide to Income Tax, Taxmann
Publications Pvt Ltd., NewDelhi.
2. GirishAhiya, Dr. Ravi Gupta, Systematic Approach to Income Tax and CST, Bharat Law
House Pvt. Ltd. NewDelhi.
3. Dr.Sanjeev Kumar, Systematic Approach to Indirect Taxes with Practical problems and
solutions, Bharat Law House Pvt. Ltd., New Delhi.
WEBRESOURCES
1. http://www.idtc.icai.org/gst.html
2. http://idtc.icai.org/gst-topic-wise-study-material-list.html
COS GST FILLING OF COGNITIVE

RETURNS LEVEL
22
1
CO1 Gain the knowledge about GST and its K1, K2, K3,K4
components and aware about various
employment opportunities
CO2 Knowledge of GST return process K5, K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,

K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, Practical sessions at lab, demonstration of outputs in
computers.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
CO-PO-PSO MAPPING
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3

22
2
SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
23BCS4C1 4 4 4 25 75 100
Learning Objectives
LO1 To know the types of Amalgamation, Internal and external Reconstruction
LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand theprocedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year
Contents No. of
Hours
Amalgamation, Internal & External Reconstruction
Amalgamation – Meaning - Purchase Consideration - Lump sum
Method, Net Assets Method, Net Payment Method, Intrinsic
Value Method - Types of Methods of Accounting
Unit I forAmalgamation -The Pooling of Interest Method - The 15
Purchase Method(Excluding Inter-Company Holdings).
Internal & External Reconstruction Internal Reconstruction –
Conversion of Stock – Increase and Decrease of Capital – Reserve
Liability - Accounting Treatment of External Reconstruction
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions) -
Unit II 15
Non-Performing Assets - Rebate on Bills Discounted- Profit and
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.
Insurance Company Accounts:
Meaning of Insurance – Principles – Types – Preparation of Final
Unit III Accounts of Insurance Companies – Accounts of Life Insurance 15
Business – Accounts of General Insurance Companies -New
Format.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal Requirements
Unit IV 15
Relating to Preparationof Accounts -Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of
Unit V Affairs and Statement of Deficiency or Surplus (List H) Order of 15
Payment – Liquidators Remuneration- Liquidator’s Final Statement
of Accounts.
TOTAL 75
Course Outcomes
Understand the accounting treatment of amalgamation, Internal and external
CO1
reconstruction
Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.
Synthesize and prepare final accounts of Insurance companies in the
CO3
prescribed format
CO4 Give the consolidated accounts of holding companies
22
3
CO5 Preparation of liquidator’s final statement of account

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, Himalaya
2
Publishing House, Mumbai.
3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.
4 M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New Delhi.
5 T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers, Chennai
Reference Books
1 B.Raman, Corporate Accounting, Taxmann, New Delhi
2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi
3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing house,
4
Mumbai.
5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
3 https://www.accountingnotes.net/liquidation/liquidation-of-companies-accounting/12862

2 2
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
10 10
TOTAL 15 10 15 10 12 10 15 10 15
3 3 3 2 2
AVERAGE 3 2 2 2.4 2 2

22
4
SECOND YEAR – SEMESTER – IV

CORE – VIII: BUSINESS STATISTICS
COURSE CODE: Paper No 21 Year and Semester: Pre-Requisite: Total hours /

23BCS4C2 II year/IV semester Basics of Week
Commerce 4
Lead to other courses Professional and Competitive Examinations L T P
LEARNING OBJECTIVES
1. To communicate the origin and basics about the statistics
2. To gain knowledge on measures of central tendency and measures of variation
3. To impart knowledge on Correlation and Regression analysis
4. To understand the Time series analysis
5. To learn about various types and of index numbers and their calculations
Contents No. of
Hours
Unit I Introduction Meaning and Definition of Statistics- Collection
and Tabulation of Statistical Data- Presentation of Statistical Data- 12
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- 12
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- 12
Regression- Meaning-Linear Regression.
Unit IV Time Series Analysis of Time Series-Causes of Variation in Time
Series Data -Components of TimeSeries- Additive and Multiplicative
Models- Determination of Trend by Semi Average, Moving Average
and Least Square (Linear Second Degree and Exponential) Methods-
12
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- 12
Chain Base Index Numbers- Base Shifting -Splicing -Deflation -
Customer Price Index and Its Uses- Statistical Quality Control
TOTAL 60
RECOMMENDED TEXTS
1. Statistical Methods- S.Gupta – Sultan Chand &Sons
2. Statistics –P.R.Vital- Margham Publications.
3. Rajagopalan SP and Sattanathan R B Business Statistics and Operations
Research, Vijay NicoleImprint Private Limited, Chennai
REFERENCE BOOKS
1. Elements of Statistical Hypothesis – E.L.Lehmann – Johu Wiley & Sons.
2. Practical Statistics – R.S.N.Pillai & B.Bhagavathi – S.Chand & Company
22
5
3. Gupta SP and Archana Agarwal, Business Statistics (Statistical Methods)
Sultan chand and Sons,New Delhi, 9th Edition 2013
4. Gupta SC, Fundamentals of Statistics, Himalaya Publishing House
5. Sharma J K,Fundamentals of Business Statistics, Second Edition, Vikas
Publishing HousePrivate Limited,2013
WEBRESOURCES
https://books.google.co.in/books?isbn=8122415229https://books.go
ogle.co.in/books?isbn=8131301362https://books.google.co.in/book
s?isbn=8122415229
BUSINESS STATISTICS COGNITIVE
COS
LEVEL
CO1 Understanding of basics of Statistics and collection and tabulation K1, K2, K3
of data presentation using various types of diagrams and charts
CO2 Calculation measures of central tendency – mean, median, mode, K3, K4
geometric mean and harmonic mean, measures of variance- range,
SD, MD, QD
CO3 Performing correlation and regression analysis using various K4, K5
methods
CO4 Analysis of time series data using various methods K3, K4, K5
CO5 Analysis and construction of Index numbers using various K5, K6

methods and exhibiting the concepts of statistical quality control
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, surveys
Total Hours 60
CO-PO-PSO MAPPING
CO1 1 3 3 2 3 2 1 3 3 3
CO2 1 3 3 2 3 2 1 3 3 3
CO3 1 3 3 2 3 2 1 3 3 3
CO4 1 3 3 2 3 2 1 3 3 3
CO5 1 3 3 2 3 2 1 3 3 3
Average 1 3 3 2 3 2 1 3 3 3
22
6

TALLY ACCOUNTING SOFTWARE
COURSE CODE: Year and Semester: Pre-Requisite: Total hours / Week
2
23BCS4S1 II year/IV semester Basic Accounting
Knowledge
Lead to other courses Practical applicability in work Environment L T P
LEARNING OBJECTIVES
1. To enable the students to acquire sound knowledge of basics of tally

2. To gain the knowledge about creation of ledgers, groups, vouchers and generation of various
reports.
Contents No. of
Hours
Introduction and Accounting Features of Tally:

Unit I Introduction to tally - salient features of tally - accounting features
of tally 3
Unit II Components of tally – create a company - select company - 4

shut a company- alter a company - delete a company
Unit III Introduction to groups –single and multiple group creation, 6
display and altering
Unit IV Introduction to ledgers - creating a ledger – single and multiple ledger 7
creation, display and altering
Introduction to voucher type - creating - displaying and alternating a
voucher type - creating accounting voucher - Introduction to invoices-
Unit V creating an invoice entry - reports in the tally : basic features of 10
displaying reports - balance sheet - profit & loss account - trial balance
– daybook
TOTAL 30

1. Asok K. Nadhani- TALLY ERP 9 TRAINING GUIDE - 4TH EDITION, BPS Publications
REFERENCE BOOKS
1. Official Guide To Financial Accounting Using Tally ERP 9 With Gst by Tally Education
Pvt. Ltd
WEBRESOURCES:
1. https://sscstudy.com/tally-erp-9-book-pdf-free-download/
2. https://www.sarkarirush.com/tally-erp-9-book-pdf-download/
3. https://tallyonlinetraining.com
4. https://www.tallyacademy.in
5. https://help.tallysolutions.com
22
7
COS TALLY ACCOUNTINGSOFTWARE COGNITIVE

(
LEVEL K
1
-
CO1 Students can perform with basic skills of K1, K2, K3, K4
R
tally with accounting features – creationof company, e
groups and ledgers m
CO2 Execute the knowledge of tally accounting K5, K6 e
features for creation of accounting vouchers and m
report b
e
Generations
r
ing, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, Practical sessions at lab, demonstration of outputs in
computers.
Total Hours 30
CO-PO-PSO MAPPING
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3

22
8

PROFESSIONAL SKILLS FOR CORPORATE WORLD
COURSE CODE: Paper No 23 Year and Semester: Pre-Requisite: Total hours /

23BCS4S2 II year/IV semester Knowledge of Week
Management
2
Lead to other courses Practical Applicability L T P
LEARNING OBJECTIVES
1. To impart all the skills required to work in a Corporate Environment
2. To educate about the importance of Etiquettes at work place and work life balance.
Contents No. of
Hours
Unit I Importance of personal Communication Skills- Conversation 5
Techniques-Presentation Skills- Interpersonal skills-
Unit II Body Language -Making a First Great Impression- Personal
Grooming-Importance of Corporate Dressing-Personal grooming tips 5
for men and women
Unit III Building a self-image-need and importance-developing self-
confidence and self-respect-Self-care. 7
Unit IV Business Etiquette-meaning-understanding etiquette in work place-
elements of business etiquette-working in diversity Professional 7
Behaviour and its importance
Unit V Business Correspondence - importance of business correspondence-
mobile and email etiquettes -Business Card Etiquette – Networking - 6
Dining Etiquette
TOTAL 30
REFERENCE BOOKS
Business Etiquette: A Guide For The Indian Professional Paperback- Shital Kakkar Mehra
WEBRESOURCES
https://www.pdfdrive.com/business-etiquette-ibskills-international-business-skills-
e9959676.html https://archive.org/details/essentialguideto00chan/page/n1/mode/2up
COS PROFESSIONAL SKILL COGNITIVE

FOR CORPORATE WORLD LEVEL
CO1 Knowledge about the basic skill set and K1, K2, K3, K5, K6
grooming
CO2 Understanding and exhibition of Business K3, K4, K5, K6
Etiquettes

Creating)
Teaching Pedagogy:
22
9
Class room lectures, PPT presentations, seminars, demonstrations, group workings, role play, discussions
Total Hours 30
CO-PO-PSO MAPPING
CO1 1 1 3 3 3 1 1 3 3 3
CO2 1 1 3 3 3 1 1 3 3 3
Average 1 1 3 3 3 1 1 3 3 3

23
0
THIRD YEAR – SEMESTER – V

CORE-X-INCOME TAX LAW & PRACTICE I
COURSE CODE: Year and Semester:III year/ Pre-Requisite:Basics of Total hours /
23BCS5C1 V Semester Tax Week: 5
LEARNING OBJECTIVES
1. To understand the basic concepts and definition under the Income Tax Act 1961.
2. To ascertain the residential status of an assessee and its incidence of tax.
3. To compute salary income under the head salaries.
4. To learn the concepts of annual value associated deductions and the calculation
ofincome from house property.
5. To compute income from business and profession.
Contents No. of
Hours
INTRODUCTION:
Basic Concepts - Income Tax Act 1961 & relevance of Finance Act –
Definition of important terms-Income, Person, Assessee, Assessment
Year and Previous Year – Broad features of Income Residential status,
Unit I incidence of tax & basis of charge - Taxable entities – Classification of
Residential Status of taxable entities - Residential Status – Individual,
firm, AOP, HUF and Companies – Incidence of Tax. Exempted 15
Incomes - Classification of exempted incomes – Incomes excluded
from total income – Income forming part of total income but exempted
fromTax.
INCOME FROM SALARIE:
Unit II Income from Salaries- Different forms of salary – Provident Funds – 15
Allowances – Perquisites– Other items included in Salary –
Qualifying amount for deduction u/s 80(C).
INCOME FROM HOUSE PROPERTY:
Income from house property - Computation of Income from House
Unit III 15
Property – Let-out house– Self occupied house – Deduction allowed
from house property – Unrealized rent – Lossunder the head house
property
PROFITS AND GAINS OF BUSINESS AND PROFESSION
Profits and Gains of Business and Profession - Introduction –
Unit IV Computation of profits and gains of business and profession – 15
Admissible deductions – Specific Disallowances – Depreciation –
Loss under the head business and profession.
ADMINISTRATION OF INCOME TAX ACT:
Unit V Administration of Income Tax Act -Income tax authorities – 15
procedure for assessment – PAN (Permanent Account Number) –
Types of assessment
TOTAL 75
RECOMMENDED TEXTBOOKS :
1. Singhania, V. K., (2018) Students Guide to Income Tax, Taxman. Publication, New
Delhi.
23
1
2. Reddy T.S.,.HariPrasad Y Reddy, Income Tax Theory Law and Practice, Margham
Publication ,Chennai.
REFERENCE BOOKS:
1. Manoharan T.N &Hari.G.R,(2018) Students' Hand Book on Taxation ,Snow White
Publications Pvt. Ltd.
2. Gaur V.P., Narang D.B, Income Tax Law and Practice, Kalyani Publications.
3.Murthy A, Income Tax Law And Practice, Vijay Nicole Publishers
3. Lal B.B., Direct Taxes, Konark Publishers Pvt.Ltd, NewDelhi.
4. Vinod K.Singhania,Monica Singhania, Direct Taxes, Taxmann publications
Pvt.Ltd. New Delhi.
5. Mehrotra H.C., Goyal.S.P, Income Tax Law And Practice, Sahitya Bhawan
Publications,Agra.
WEB RESOURCES
https://lawtimesjournal.in/introduction-and-basic-concept-of-income-tax/
https://sol.du.ac.in/mod/book/view.php?id=1259&chapterid=924
http://incometaxmanagement.com/Pages/Gross-Total-
Income/Salaries/SalariesContents.html https://www.hrblock.in/guides/house-
property-deductions https://books.google.com/books?isbn=1584773855
https://books.google.com/books?id=iiQKAAAAMAAJ
https://books.google.com/books?isbn=813172191
Course outcome – Cognitive level mapping
CO’S INCOME TAX LAW & PRACTICE I COGNITIVE
LEVEL
CO1 Understand the basic concepts and definition under the Income K1, K2
Tax Act 1961.
CO2 Ascertain the residential status of an assessee and its incidence of K2, K3, K4
tax.
CO3 Preparation of salary income under the head salaries. K4, K5
CO4 Calculation of income from house property. K5, K6
CO5 Computation of income from business and profession K5, K6

Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, Case
studies, Demonstrations through income tax websites, practical exposure to forms
Total Hours 75
CO-PO-PSO MAPPING
CO1 1 3 3 3 3 3 1 3 3 3
CO2 1 3 3 3 3 3 1 3 3 3
CO3 1 3 3 3 3 3 1 3 3 3
CO4 1 3 3 3 3 3 1 3 3 3
CO5 1 3 3 3 3 3 1 3 3 3
Average 1 3 3 3 3 3 1 3 3 3
23
2
CORE -XI - BUSINESS LAW
COURSE CODE: Year and Semester: Pre-Requisite: Total hours /

23BCS5C2 III year/V semester Basics of Week 5
Management L T P
5 0 0
Lead to other courses Professional Course
Theory Marks: 75 Credits: 4
LEARNING OBJECTIVES
1. To help students become proficient business leaders
2. To provide students a better grasp of the legal context in which business
decisions aremade
3. To educate the students about indemnity and concepts of guarantee
4. To educate the students about indemnity and concepts of guarantee
5. To impart knowledge about operations of Limited Liability of Partnership Act
6. To explain about the comprehend laws pertained to Intellectual Properties Rights
Contents No. of
Hours
Indian Contract Act 1872
Contract: Meaning - Definition– Classification of Contracts, Essential
Unit I Elements of Contract – Discharge of Contracts – Remedies for Breach 12
of Contracts. E- Contract Meaning– Definition – Essential Elements
of E- Contract – Types of E-Contracts.
Contract of Indemnity and Guarantee
Contract of Indemnity: Meaning – Definition– Scope of Contract of
Unit II Indemnity- Rights of the indemnity holder. Contract of Guarantee: 12
Meaning – Definition – Essential elements of Contract of Guarantee –
Kinds of Guarantee- Revocation of Guarantee – Discharge of Surety.
Sale of Goods 1930
Sale of Goods – Meaning – Definition – Sale and Agreement to sell –
Unit III Sale and Hire Purchase – Conditions and Warranties – Duties and 12
Rights of Buyer and Seller –Rights of Unpaid Seller – Doctrine of
Caveat Emptor – Auction Sale.
Limited Liability Partnership Act, 2008 (LLP)
Salient Features of LLP, Difference between LLP, Partnership and
Company - LLPAgreement - Nature of LLP- Partners and Designated
Unit IV 12
Partners - Incorporation by Registration, Registered Office of LLP
and Change of Name, Extent and Limitation of Liability of LLP and
Partners - Conversion to LLP, Winding Up and Dissolution.
Law Relating to Intellectual Property
Provisions Relating to Patents, Trademarks and Copyrights -
Unit V 12
Overview of Laws Relating to other Intellectual Property Rights -
Enforcement of Intellectual Property Rights
TOTAL 60
1. Kapoor N.D. Business Law. New DeIhi: Sultan Chand& Sons, 2019.
2. Pillai N.P.N., Bhagavathy , Legal Aspects of Business, New Delhi, S.Chand, 2013
23
3
REFERENCE BOOKS
1. Tulsian, P.C, Business Law, Tata McGraw Hill, New Delhi.
2. Sharma, J.P., and Kanojia, Sunaina. Business Laws, Ane Books Pvt. Ltd., New Delhi.
3. Chadha, P.R, Business Law, Galgotia Publishing Company, New Delhi
4. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi.
WEB RESOURCES
1. https://www.icsi.edu/media/webmodules/Economic%20Business%20and%20Comme
rcial%20Laws.pdf
2. https://www.icai.org/post.html?post_id=15532
3. https://icmai.in/upload/Students/Syllabus-2012/Study_Material_New/Inter-Paper6-
New.pdf
4. www.legalservicesindia.com
5. www.indilaw.com
6. www.amritt.com
7. www.niscair.res.in
COURSE OUTCOME- COGNITIVE LEVEL MAPPING
BUSINESS LAWS COGNITIVE

CO’S
LEVELS
Students can identify various laws involved in business K1, K2,K3
CO1
operations.
Students can apply basic principles of law pertaining to business K3
CO2
Apply the knowledge of contract of indemnity, guarantee and its K2, K3
CO3
types
Students can understand the operations of Limited Liability K2, K3
CO4
Partnership Act
Understanding about the comprehend provisions related to K1, K2, K3, K4,
CO5
Intellectual Properties Rights K5, K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, case laws, discussions based on latest amendments,
role plays
Total Hours 60
CO-PO-PSO MAPPING
CO1 3 1 3 3 3 3 1 3 1 3
CO2 3 1 3 3 3 3 1 3 1 3
CO3 3 1 3 3 3 3 1 3 1 3
CO4 3 1 3 3 3 3 1 3 1 3
CO5 3 1 3 3 3 3 1 3 1 3
Average 3 1 3 3 3 3 1 3 1 3

23
4
CORE XII- PROJECT: PROJECT WITH VIVA-VOCE

INSTITUTIONAL TRAINING
COURSE CODE: Year and Semester: III Pre-Requisite: Total hours /
23BCS5PR year/V semester Knowledge of Week
Company Law& 8
Management
Accounting

Project & Viva – Voce Marks: 75 Credits: 8 1 4 0
Examination
LEARNING OBJECTIVES
1. To gain practical institutional experience the nature of school as workplace and
their associated values, routines and cultures.
2. To demonstrate professional skills that pertains directly to the institutional
experience.
3. To analyses and understand about the various department activities and their
responsibilities.
4. To frame the organization structure, layout and to describe the organization’s
financial statement analysis
5. To prepare the report based on the training experience.
COURSE OUTCOME- COGNITIVE LEVEL MAPPING
CO’S INSTITUTIONAL TRAINING COGNITIVE

LEVELS
CO1 Acquire institutional experience the nature of school as K1, K2, K3

workplace and their associated values, routines and
cultures.
CO2 Demonstrate professional skills that pertain directly to the K3, K4
institutional experience.
CO3 Analyses the various department activities and their K3
responsibilities
CO4 Understand the organization structure, layout and to K2, K3, K4, K5
describe the organization’s financial statement analysis.
CO5 Prepare the report based on the training experience. K6

Creating)
23
5
Guidance for preparing the project report by applying the learnings
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
Institution and Faculty member of Corporate Secretaryship. The details of the training are to be 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 during the third year.
The Report shall be around 50-60 typed pages, excluding tables, figures, bibliographies and
appendices.
The External Examiner appointed by the College, in consultation with the Internal Examiner, shall
conduct the Viva-Voce Examination and Evaluate the Project Report while awarding the Marks. The
marks shall be awarded for Project Report (Max.75) and Viva Voce Exam (Max 25) jointly by both
the examiners.
(A candidate failing to secure the minimum for a pass (40%) shall be required to resubmit thereport to
the department and reappear for voce exam for evaluation)
CO-PO-PSO MAPPING
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3
CO4 3 3 3 3 3 3 3 3 3 3
CO5 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3

23
6

ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC V
a. CORPORATE GOVERNANCE AND BUSINESS ETHICS
COURSE Year and Semester: III Pre-Requisite: Total hours /

CODE: year/V semester Basics of Week
23BCS5E1 Company law 5
Lead to other courses Professional and certification Course L T P
LEARNING OBJECTIVES
1. To impart knowledge on governance which ensure ethics in corporate
management and corporate health in the interest of shareholder & public.
2. To discuss the various corporate sectors and their functions, elements of good
corporate governance, governance manual and demonstrate shareholders Vs
stakeholders’ approach and welfare of stakeholders
3. To outline the due diligence, functions, advantages, guidelines for issue of
initial public offerings (IPO), sweat equity shares and employee stock option
scheme (ESOS).
4. To demonstrate various committees and their functions which are prevailing
in the corporate sector / companies’ act 2013.
5. To explain the various corporate social responsibility (CSR) practices and
social audit and explains about business ethics and its factors for ethical and
unethical business decisions
Contents No. of
Hours
Corporate Governance – Introduction
Corporate governance - H i s t o r y - meaning–n e e d f 12
Unit I or CorporateGovernance–Definitions-Im
p o r t a n c e –principles–Features of CorporateGovernance-Indian
Committees on Corporate Governance
Corporate Governance-Legal Framework
India’s Corporate Governance Frame work-Listing
Unit II 12
Agreement-Clause 49A-SEBI Guidelines-Corporate Governance
Report and contents-Corporate Governance and Shareholders rights
Levels of Corporate Governance and Board
Committee
Levels of Corporate Governance - Various Board committees -
Unit III composition of board committees -Roles, Responsibilities and 12
powers-Shareholders grievance committee- Remuneration
Committee-Nomination Committee-Corporate Governance
Committees-Corporate Governance Compliance Committee
Corporate Social Responsibility
Corporate Social Responsibility–Meaning &definition–
principles, Indian models – Corporate Citizenship-Provision of
Unit IV 12
CSR in Companies Act 2013-Section 135 of Companies Act
2013-Scope for CSR activities under Schedule VII- Case Studies
(Practical Orientation)
Business Ethics
Business ethics – meaning, significance, scope – factors responsible
Unit V for ethical and unethical business decision - Unethical practices in 12
Business – Business ethics in India
-Ethics training programme.
23
7
TOTAL 60
1. Dr.Neeru Vasishth and Dr.Namita Rajput - Corporate Governance values andethics,
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–
CorporateGovernance,Principles,PoliciesandPractices,PearsonEducation.
REFERENCE JOURNALS
 Journal of Corporate Governance Research– Macro think Institute
 Indian Journal of Corporate Governance, Bi -annual journal– Sage Journals
WEBRESOURCES
 https://elearningindustry.com
 https://essentialskillz.com
COURSE OUTCOME - COGNITIVE LEVEL MAPPING
CO’S CORPORATE GOVERNANCE AND BUSINESS COGNITIVE

ETHICS LEVELS
CO1 Understand the various corporate sectors and their functions, K1, K2
elements of good corporate governance, governance manual.
CO2 Demonstrate shareholders VS stakeholders’ approach and welfare K1, K2
of stakeholders.
CO3 Outline the due diligence, functions, advantages, guidelines for K2, K3
issue of initial public offerings (IPO), sweat equity shares and
employee stock option scheme (ESOS).
CO4 Demonstrate various committees and their functions which are K4, K5
prevailing in the corporate sector/ companies’ act 2013.
CO5 Understand the various corporate social responsibility (CSR) K2, K4, K5
practices, social audit business ethics and its factors for ethical and
unethical business decisions
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, exploring the Corproate Governance
boards and report of companies through websites
Total Hours 60
CO-PO-PSO MAPPING
CO1 3 1 3 3 3 3 3 3 3 3
CO2 3 1 3 3 3 3 3 3 3 3
CO3 3 1 3 3 3 3 3 3 3 3
CO4 3 1 3 3 3 3 3 3 3 3
CO5 3 1 3 3 3 3 3 3 3 3
Average 3 1 3 3 3 3 3 3 3 3
23
8

ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC V
b. INDUSTRIAL LAWS
23BCS5E2 year/V semester Knowledge ofLaw Week
5
LEARNING OBJECTIVES
1. To acquire knowledge on Factories Act 1948
2. To Learn the provisions of Industrial Disputes Act 1947
3. To understand the Workmen Compensation Act 1923
4. To gain knowledge on Employee State Insurance Act 1948
To gain fundamental knowledge of Employee Provident fund
Contents No. of
Hours
Factories act 1948

Unit I Definitions – Health – Safety – Welfare – Working Hours of Adults –
12
Employment of Women – Employment of Young Persons – Leave
with Wages.
Industrial Disputes Act 1947
Unit II Definitions – Authorities under the Act – Reference of Disputes – 12
Procedures and Powers of Authorities – Strikes and Lock-outs – Lay-
off & Retrenchment – Special Provisions relating to Lay-off,
Retrenchment & Lock-outs
The Workmen Compensation Act 1923
Need for the Act – Scope & Coverage of the Act – Definitions –
Unit III Employer’s liability forCompensation (Section 3) including Theory of 12
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
Employees State Insurance Act 1948
Unit IV 12
Objects-definitions-ESI Corporation, functions- contribution and
recovery- benefits-penalties for false claims
Employees Provident Fund and Miscellaneous Provision
Unit V Act, 1952 12
Objects- definition- provident fund schemes- contribution and
recovery – penalties andoffences
TOTAL 60
Practical orientation - Students can be assigned to submit a report on welfare, health andsafety
measures taken by the manufacturing industries of their choice.

1. N.D.Kapoor – Industrial Laws, Sultan Chand & Sons, New Delhi.
23
9
2. Dr.M.R.Sreenivasan & C.D.Balaji - Industrial Laws & Public Relations,
MarghamPublications, Chennai.
3. B.Nandha Kumar, Industrial Laws, Vijay Nichole Prints, Chennai.
4. S.Thothadri & Vijayalakshmi.M, IK International Publishing House Pvt Ltd
RECOMMENDED BOOKS
5. P.C.Tripathi - Industrial Laws, Sultan Chand & Sons, New Delhi
WEBRESORUCES:
6. https://labourlawreporter.com/
7. https://www.ilms.academy/products/certificate-course-on-labour-law
5. ActCOURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S INDUSTRIAL LAW COGNITIVE
LEVELS
CO1 Apply the provisions of Factories Act learned K1, K2, K3
CO2 Identify the industrial Disputes based on the Act and find solutions K3, K4, K5, K6
and plan strategically
CO3 Exhibit the knowledge on compensation related to workmen K4
CO4 Application of Employee State Insurance Act 1948 K3
CO5 Calculation of PF using the provisions of the Act K6
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, case studies, role plays, discussions Quizzes
Total Hours 60

CO1 3 1 3 3 3 3 2 2 3 3
CO2 3 1 3 3 3 3 2 2 3 3
CO3 3 1 3 3 3 3 2 2 3 3
CO4 3 1 3 3 3 3 2 2 3 3
CO5 3 1 3 3 3 3 2 2 3 3
Average 3 1 3 3 3 3 2 2 3 3
CO-PO-PSO MAPPING
24
0

ELECTIVE COURSE (GENERIC)–EC VI
a. BASICS OF RESEARCH METHODOLOGY
COURSE CODE: Year and Semester: III Pre- Total

23BCS5E3 year/V semester Requisite: hours /
Basics of Week
Statistics 5
LEARNING OBJECTIVES
1. To acquire knowledge with regard to research methods and reporting
2. To provide knowledge of hypothesis formulation, testing, sampling and its
fundamentals
3. To provide knowledge on research methods, techniques and the process and
4. To develops skills in the application of research methods for business problems
Solving
5. To analyse the research problems through systematic research methodology
Contents No. of
Hours
Research – Meaning and Significance – Objectives – Types – 12
Unit I Research Process – Common problems encountered in research –
Ethics in Research.
Research Problems: Meaning – Selection and Formulation –
Unit II Review of available literature –Techniques involved in defining a 12
problem
Research Design: Meaning and need for research design – Feature
Unit III of a good design – Differentresearch design. 12
Data Collection: Methods – Primary and Secondary Data –
Unit IV Observation – Interviews – Questionnaire – Constructing a 12
Questionnaire.
Sampling – Fundamentals – Types – Sampling errors and data
Unit V collection errors – Sample size and its distribution – Testing the 12
appropriateness of a sample
TOTAL 60
RECOMMENDED BOOKS:
1. Kothari C.R. – Research Methodology.

2. Donal R. Cooper & Pamela S. Schindler – Business Research Methods.
3. Gupta.S - Research Methodology & Statistical Techniques
REFERENCE BOOKS
1. Paneerselvam - Research Methodology - Prentice Hall of India
2. Krishnaswamy - Research Methodology - Pearson Education India
3. GopalLal Jain - Research Methodology - methods, tools & techniques – Tamilnadu
Book House
4. Harouneh A.B.E.M - Research Methodology - Tamilnadu Book House
24
1
WEB RESOURCES
www.socialpsychology.org
CO BASICS OF RESEARCH METHODOLOGY COGNITIVE
LEVELS
CO1 Examine the Research Design of various types of research. K1, K2
CO2 Compare and contrast the different methods of data collection K3. K4, K5, K6
and its presentation
CO3 Complete the analysis of Correlation and Regression to arrive K3. K4, K5, K6
inferences.
CO4 Create the formulation of Hypothesis, testing of Hypothesis K5, K4, K5, K6
and construct the Research Reports based on the analysis.
CO5 Analyse the research problems through systematic research K6

methodology
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, group work, survey based micro projects based on
the practical application of techniques learned.
Total hours 60
CO-PO-PSO MAPPING
CO1 1 1 3 3 3 2 1 3 1 3
CO2 1 1 3 3 3 2 1 3 1 3
CO3 1 1 3 3 3 2 1 3 1 3
CO4 1 1 3 3 3 2 1 3 1 3
CO5 1 1 3 3 3 2 1 3 1 3
Average 1 1 3 3 3 2 1 3 1 3

24
2
ELECTIVE COURSE (GENERIC) – EC VI

b. ENTREPRENEURIAL DEVELOPMENT
23BCS5E4 year/V semester Basics of Week
Commerce, 5
Accounts&
Management
Lead to other courses Venture Formation L T P
LEARNING OBJECTIVES
1. To enable the students to understand the concept of Entrepreneurship development
2. To discuss and identify significant changes and trends to create business
opportunities
3. To analyze the environment for potential business opportunities
4. To outline the basic concepts of entrepreneurship
5. To learn about the entrepreneurial eco system, exercising the available skills to
generate new ideas andmaking it a viable venture using the available
Contents No. of
Hours
ENTREPRENEURSHIP
Meaning-Definition of Entrepreneurship & Entrepreneur -Types of
Entrepreneurship-Traits of an Entrepreneur-Factors promoting
Entrepreneurship-Barriers to Entrepreneurship-Women
Unit I Entrepreneurship- -Concept of SHGS- Role of Entrepreneurship in 12
Economic Development- Entrepreneurs/Small-Business Owners:
Emerging trends: The Internet & E-commerce, Types of
entrepreneurs; Corporate Entrepreneurship – Nature, Concepts and
Sustainability
IDEA GENERATION
Creativity, Innovation and Invention - Design thinking concept and
Unit II 12
stages-Recognizing opportunities – trend analysis – generating
ideas – Brainstorming, Focus Groups, Surveys, Customer advisory
boards, Day in the life research – Patents and IPR for entrepreneurs
OPPORTUNITY IDENTIFICATION AND EVALUATION
Opportunity identification and product/service selection –
Unit III Generation and screening the project ideas – Market analysis, 12
technical analysis, and Cost benefit analysis and network analysis-
Project formulation –Assessment of project feasibility-Idea
Validation techniques-
VENTURE CREATION
Introduction to various form of business organization (sole
proprietorship, partnership, corporations, Limited Liability
company), mission, vision and strategy formulation- Social
Unit IV 12
Entrepreneurship- Business model canvas –Preparation of Business
Plan(Practical Orientation)- Sources of Finance- Venture capital-
Venture capital process-Business angles- Commercial banks-
Government Grants and Schemes-Dealing with basic and initial
problems of setting up of Enterprises.
24
3
EMERGING TRENDS
Ministry of Entrepreneurship and Skill Development-Key initiatives
Unit V of the government – Make in India-National Start up policy-Startup 12
India-Athmanirbar Barath (Self-reliant India)– Startup space of
India- Unicorns (Case study)-EODB-Overview
TOTAL 60

7. Reddy, Entrepreneurship: Text & Cases - Cengage, NewDelhi.
8. Kuratko/rao, Entrepreneurship: a south asian perspective.-Cengage, NewDelhi.
9. Leach/Melicher, Entrepreneurial Finance–Cengage, NewDelhi.
10. K.Sundar–EntrepreneurshipDevelopment–VijayNicoleImprintsprivateLimited
11. Khanka.S - Entrepreneurial Development, S. Chand & Co. Ltd.,NewDelhi, 2001.
12. Sangeeta Sharma, EntrepreneurshipDevelopment,PHILearningPvt.Ltd.,2016.
REFERENCE BOOKS:
6. Barringer,B.,Entrepreneurship:SuccessfullyLaunchingNewVentures,3 rdEd
ition,Pearson,2011.
7. Bessant,J.,andTidd, J.,InnovationandEntrepreneurship, 2ndEdition,
JohnWiley&Sons,2011.
8. Desai,V.,SmallScaleIndustriesandEntrepreneurship,HimalayaPublishingHouse, 2011.
9. Donald,F.K.,Entrepreneurship-
Theory,ProcessandPractice,9thEdition,CengageLearning,2014.
10. Hirsch,R.D.,Peters,M.andShepherd,D.,Entrepreneurship,6thEdition,TataMcGraw-
HillEducationPvt.Ltd.,2006.
11. Mathew,J.M.,EntrepreneurshipTheoryatCrossRoads:ParadigmsandPraxis,
2ndEdition,DreamTech,2006.
12. Morse,E., andMitchell, R.,Cases inEntrepreneurship:TheVentureCreationProcess,
SageSouthAsia,2008.
13. NagendraandManjunath,V.S.,EntrepreneurshipandManagement,Pearson,2010.
14. Reddy,N.,Entrepreneurship:TextandCases,CengageLearning,2010.
15. Roy,R.,Entrepreneurship,2ndEdition,OxfordUniversityPress,2011.
16. Stokes,D., andWilson,N.,SmallBusinessManagementandentrepreneurship,
6thEdition,Cengage Learning,2010.
WEB RESOURCES:
11. https://www.msde.gov.in/
12. http://inventors.about.com/od/entrepreneur/
13. http://learnthat.com/tag/entrepreneurship/
15. www.quintcareers.com
16. www.entrepreneur.com
17. www.makeinindia.com
18. https://aatmanirbharbharat.mygov.in
CO’S ENTREPRENEURIAL DEVELOPMENT COGNITIVE

LEVELS
CO1 Enable the students to understand the concept of Entrepreneurship and K1, K2
nurture the entrepreneurial mind set
CO2 Identify significant changes and trends which create business K2, K3, K4
opportunities and to analyze the environment for potential business
opportunities.
24
4
CO3 Provide conceptual exposure on converting idea to a successful K3, K4, K5, K6
entrepreneurial firm.
CO4 Understand the basic application of concepts of entrepreneurship and K5, K6
entrepreneurial eco system, skills to generate new ideas and making it
a viable venture using the available support system
CO5 Demonstrate thorough knowledge on entrepreneurial growth K6
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, field visits, idea generation workshops, role plays,
discussions, demonstrations using websites of government and related ones, class presentations, preparation
of business plans and pitching, Quizzes
Total Hours 60
CO-PO-PSO MAPPING
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3
CO4 3 3 3 3 3 3 3 3 3 3
CO5 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3
24
5
SUMMER INTERNSHIP /INDUSTRIAL TRAINING
COURSE Paper No 35 Year and Semester: Pre-Requisite: Total

CODE: III year/V semester hours /
23BCS5I Week
Lead to other courses Project Preparation L T P
Note: Students to go for internship and submit a report.

24
6
THIRD YEAR – SEMESTER – VI

CORE XIII–COST ACCOUNTING
COURSE CODE: Year and Semester:III year/ Pre-Requisite: Total hours

23BCS6C1 VI Semester Knowledge of / Week
Accounting 6
LEARNING OBJECTIVES
1. To outline the objectives and importance of cost accounting. Present Cost Sheet
withvarious elements of Cost and to provide a theoretical base of Uniform
Costing
2. To learn Inventory Control Techniques, Material Pricing Techniques and methods
ofmaterial Valuation
3. To gain knowledge on labour costing techniques
4. To learn about the types and allocation of overheads, absorption of overheads
andmachine hour rate
5. To learn about the various techniques of costing.
Unit Contents No. of

Hours
Cost Accounting – Meaning, Definition, Objectives – Distinction 15
between Financial & Cost Accounting – Classification of Cost –
Unit I Activity Based Costing – Elements of Cost Sheet – Theoretical
introduction to Uniform Costing and Inter-firm Comparison
Material – Purchase, Receipt & Inspection – Stores – Records –
Inventory Control – EOQ – Various Levels of Stock, Pricing of
Unit II Materials – Issues – FIFO – LIFO – Simple Average and Weighted 20
Average method– Base stock method
Labour– Labour Turnover–Causes–Prevention–Methods of Wages
Unit III Payment– Calculation of Wages –Incentive Bonus Schemes– 20
Treatment of Idle Time& Overtime
Overheads – Factory, Administration, Selling – Allocation,
Unit IV Apportionment & Method of Absorption–Machine Hour Rate– 15
Under/Over Absorption of Overheads and its Treatment
Methods of Costing – Unit Costing – Tender and Quotations –
Unit V Transport Costing – Process Costing (With Normal Loss and 20
Abnormal Loss A/c only)
TOTAL 90
1. JainS P&Narang KL,Cost Accounting,Kalyani Publishers, NewDelhi
2. Reddy T.S.and HariPrasad Reddy Y.,Cost Accounting , Margham
Publications,Chennai,Fourth Edition
3. MurthyAandGurusamyS,CostAccounting,TataMcGrawHillPublishingCompanyNew
Delhi
REFERENCEBOOKS
1. Charles.T.Horngren,GeorgeFoster,Srikant.M.Datar,CostAccounting,PrenticeHallo f
24
7
IndiaPrivate Limited,New Delhi

2. Lal, Jawahar, Srivatsava, Seema, Cost Accounting, McGraw Hill Publishing
Co.,NewDelhi.
3. S.PIyengar,CostAccounting,SultanChand&Sons,NewDelhi
4. B.S Khanna, I.M Pandey, G.K Ahuja & M.N Arora., Practical Costing, Sultan
Chand&Co., New Delhi
5. R.S.NPillai&VBagavathi,CostAccounting,S.Chand&Co., NewDelhi
6. Dr.Maheswari S.N,Principles of Cost Accounting,Sultan Chand & Sons,NewDelhi
7. Pillai R.S.N.and BagavathiV.,Cost Accounting,S.Chand,New Delhi
8. SaxenaV.K.and Vashist C.D, Cost Accounting,Sultan Chand & Sons,New Delhi
9. ShuklaM.C.,Grewal T .S. and Dr.GuptaM.P.,Cost Accounting,S.Chand, New Delhi
JOURNALS
1. Journal of Cost Management
2. International Journal of Cost Accounting
CO’S COST ACCOUNTING COGNITIV

ELEVELS
CO1 Understand the meaning of cost accounting and its scope and prepare K1, K2,K3,K4
cost sheets.
CO2 Analyse the methods of material control and valuation of material K3,K4
issues.
CO3 Discuss the concept of labour cost, remuneration, incentives and K4, K5
various rate system that are in practice.
CO4 Enumerate the classification of overheads and concepts relating to it. K5
CO5 Calculate Costing using different techniques K5, K6
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, model cost
sheet preparation for different industries, Quizzes
CO-PO-PSO MAPPING
PO PO PO PO PO
PSO1 PSO2 PSO3 PSO4 PSO5
1 2 3 4 5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3
Average 3 3 2 2 3 3 1 3 2.6 3

24
8
CORE XIV -INCOME TAX LAW & PRACTICE II
COURSE CODE: Year and Semester:III year/ VI Pre-Requisite: Total hours /

` Semester Knowledge of Tax Week
23BCS6C2 Laws 6
LEARNING OBJECTIVES
1. To learn the classification of capital assets and computation of capital gain.
2. To identify the various incomes under income from other sources and calculations.
3. To get insights on aggregation of incomes and provisions of set-off and
carryforward of losses.
4. To gain knowledge on the agricultural income and deductions under section 80.
5. To learn about individuals tax liability calculations.
Contents No. of
Hours
CAPITAL GAINS
Unit I Capital Gains - Capital Assets – Meaning and Kinds – 25
Procedure forcomputing Capital Gains – Cost of Acquisition –
Exemption of Capital Gains - Loss under head Capital Gains
INCOME FROM OTHER SOURCES
Income from other sources - Income chargeable to tax under the
Unit II head Incomefrom Other Sources –Dividends – Interest on 10
Securities – Casual Income – Other Incomes –Deduction
from Income from Other Sources – Loss under the head Other
Sources
AGGREGATION OF INCOME
Aggregation of income - Provisions relating to income of other
Unit III persons to be clubbed in Assesses Total Income – Income of 15
minor Child – Deemed Incomes. Provisions relating to Set-off
&Carry forward and Set-off of Losses.
AGRICULTURAL INCOME
Agricultural Income – Definition and kinds – Tax treatment of
Unit IV Agricultural Income – Integration of Agricultural Income. (Theory 25
only) Deductions from Gross total income: Deductions in respect
of certain payments – Deduction in respect of income (Deductions
applicable to Individuals only) (Simple problems)
ASSESSMENT OF INDIVIDUAL
Unit V Assessment of Individuals – Tax rates – Computation of Tax 15
liability of Individuals. (Simple problems)
TOTAL 90
RECOMMENDED TEXTBOOKS:
1. Singhania, V. K., (2018) Students Guide to Income Tax, Taxman. Publication,
NewDelhi.
2. Reddy T.S.,.HariPrasad Y Reddy, Income Tax Theory Law and Practice,
Margham Publication ,Chennai.
24
9
REFERENCE BOOKS:
1. Manoharan T.N &Hari.G.R,(2018) Students' Hand Book on Taxation ,Snow
WhitePublications Pvt. Ltd.
2. Gaur V.P., Narang D.B, Income Tax Law and Practice, Kalyani Publications.
3.Murthy A, Income Tax Law And Practice, Vijay Nicole Publishers
3. Lal B.B., Direct Taxes, Konark Publishers Pvt.Ltd, NewDelhi.
4. Vinod K.Singhania,Monica Singhania, Direct Taxes, Taxmann publications
Pvt.Ltd. New Delhi.
5. Mehrotra H.C., Goyal.S.P, Income Tax Law And Practice, Sahitya Bhawan
Publications,Agra.
WEB RESOURCES
1. https://lawtimesjournal.in/introduction-and-basic-concept-of-income-tax/
2. https://sol.du.ac.in/mod/book/view.php?id=1259&chapterid=924
3. http://incometaxmanagement.com/Pages/Gross-Total-
Income/Salaries/SalariesContents.html
4. https://www.hrblock.in/guides/house-property-deductions
5. https://books.google.com/books?isbn=1584773855
6. https://books.google.com/books?id=iiQKAAAAMAAJ
7. https://books.google.com/books?isbn=813172191
8. https://books.google.com/books?isbn=1584773855https://books.google.com/books?is
bn=8131721914https://books.google.com/books?id=ii
a. QKAAAAMAAJ
9. Course outcome - COGNITIVE LEVEL MAPPING
10.
CO’S INCOME TAX LAW & PRACTICE II COGNITIV
ELEVELS
CO1 Compute “Income from capital gain” under section 45 to 55 K4, K5
and to analyse various exemption under capital gains.
CO2 Analyse various provisions contained under section 56 to 59 of K3, K4, K6
the income tax act,1961 under the heads “Income from other
sources”.
CO3 Outline various provisions relating to “Aggregation of income” K4,K5
and “Set-off and carry forward of losses”.
CO4 Prepare gross total income and to analyse the provision under K5
section 80C to 80U relating to individuals.
CO5 Compile the procedure for computation of tax on income for K5, K6
assessment of individual for the current assessment year under
the income tax act, 1961.
11. (K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-
Creating)
12. Teaching Pedagogy:
13. Class room lectures, PPT presentations, seminars, practical exercises, case laws, exploration
through income tax websites for ITR filing and assessment process, Quizzes
14. Note: These methodologies are indicative and teachers can innovate new methodologies to
25
0

15. Total Hours 90
CO-PO-PSO MAPPING
CO1 1 3 3 3 3 3 1 3 3 3
CO2 1 3 3 3 3 3 1 3 3 3
CO3 1 3 3 3 3 3 1 3 3 3
CO4 1 3 3 3 3 3 1 3 3 3
CO5 1 3 3 3 3 3 1 3 3 3
Average 1 3 3 3 3 3 1 3 3 3

25
1

CORE XV–BANKING THEORY LAW & PRACTICE
COURSE CODE: Year and Semester:III year/ Pre-Requisite: Total hours

23BCS6C3 VI Semester Basic knowledge / Week
onbanks 6
Lead to other courses Practical Application L T P

LEARNING OBJECTIVES
1. To understand the framework of banking regulation, role and functions of
CentralBanks
2. To learn about the commercial banks
3. To understand the relationship between a banker and a customer
4. To study the various accounts, negotiable instruments operated by a banker.
5. To understand and study the modern technique adopted by the banking sector
where operation of accounts is made faster for the benefit of the customer like E-
banking, credit card, debit card etc
Contents No. of
Hours
Origin of Banks - Banking Regulation Act 1949 (Definition of 18
Banking, Licensing, Opening of Branches, functions of Banks,
Unit I Inspection) - Role of Banks and Economic Development - Central
Banking and role of RBI and their functions.
Commercial Banks - Functions- accepting Deposits - lending of
Funds, E-Banking - ATM Cards - Debit Cards – Personal
Unit II Identification Number - Online Enquiry and update facility – 18
Electronic Fund Transfer – Electronic Clearing System – Mobile
banking
Opening of an Account, Types of Deposit Account - Types of
Customers (Individuals,Firms, Trust and Companies) (Practical
Orientation) - Importance of Customer Relations - Customer
Unit III Grievances, Redressal - Ombudsman. - Principles of Lending – 18
Types of Loans – Classification of Loans and Advances – Secured
and Unsecured - Types of Securities - Pre- cautions to be taken by a
Banker.
Negotiable Instruments (Promissory Note, bill of exchange, Cheque,
Draft) Definitions – Features – Crossings – Endorsement - Material
Unit IV Alteration - Paying Banker - Rights and Duties, Statutory Protection
18
– Dis-honour of Cheques - Role of Collecting Banker
Recent trends in Banking - e-Services: Internet Banking- NEFT,
RTGS, IMPS -Tele Banking– Mobile Banking-Home Banking-
Unit V Gold Banking-ATM-Credit Card-Debit Card-Gold/Platinum 18
Card-Teller System-Electronic Fund Transfer-Electronic Cheque -
PIN- SWIFT-Cloud computing – Block claim – Bit coin
TOTAL 90
1. MichaelW. Brandi–Money, Banking, FinancialMarketsandInstitutions–Cengage,
NewDelhi
25
2
2. GuruswamyS, BankingTheory:LawandPractice, VijayNicolePublication,2015,

Chennai
3. Sundaram and Varshney- Banking, law, theory and practice (SULTAN CHAND Co.)
4. B. Santhanam- Banking & Financial systems (MARGHAM PUBLISHERS)
5. Parameswaran- Indian Banking (S. CHAND &Co.)
REFERENCE BOOKS
1. CliffordGomez,Bankingandfinance,Theory,Lawandpractice,JainBookAgency,201
0Mumbai
2. Gupta,RKBankingLawandPractice,JainBookAgency,2001,NewDelhi.
3. SundaramandVarshney,BankingTheoryLawandPractice,SultanChandCo,2010,Ne
wDelhi.
4. Maheswari,S.N.BankingTheoryLawandPractice,KalyaniPublications,2011,Mumbai.
5. Santhanam.B,BankingTheoryLawandPractice, MargamPublications.
6. NirmalaPrasad,BankingandFinancialServices,HimalayaPublications
7. Tandon-Banking law theory & practice
8. Sherlaker&Sherlaker - Banking law theory and practice
WEB RESOURCES
1. www.lawcommissionofIndia.nic.in
2. www.rbi.org
3. www.bankingombudsman.org
4. https://www.icsi.edu/media/webmodules/publications/9.1%20Banking%20
Law%20-Professional.pdf
Course outcome - COGNITIVE LEVEL MAPPING
CO’S BANKING THEORY LAW & PRACTICE COGNITIVE
LEVELS
CO1 Gain knowledge about the banking regulation and role of RBI K1, K2
CO2 Knowledge on commercial banks and their activities K2, K3
CO3 Demonstrate the basic banking operations as a customer K3, K4,K5
CO4 Insights about the various negotiable instruments used by the K2, K3
bankers
CO5 Understanding of modern banking techniques including K2, K3, K4, K5
Crypto currencies, Block chain and Cloud computing.
9. (K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-

Creating)
10. Teaching Pedagogy:
11. Class room lectures, PPT presentations, seminars, exploring through websites of banks, visit to
banks,
12. Practical exercises to fill basic forms, exploring the different types of crypto currencies ,
discussion on application of block chain and cloud computing.
13. Note: These methodologies are indicative and teachers can innovate new methodologies to
Total Hours 90
25
3
CO-PO-PSO MAPPING
CO1 3 3 3 3 3 3 2 3 2 3
CO2 3 3 3 3 3 3 2 3 2 3
CO3 3 3 3 3 3 3 2 3 2 3
CO4 3 3 3 3 3 3 2 3 2 3
CO5 3 3 3 3 3 3 2 3 2 3
Average 3 3 3 3 3 3 2 3 2 3

25
4

ELECTIVE COURSE (GENRIC): EC7
a. KNOWLEDGE MANAGEMENT
COURSE CODE: Paper No 39 Year and Pre-Requisite: Total hours
23BCS6E1 Semester: III Knowledge of / Week
year/VI semester Management 5
LEARNING OBJECTIVES
1. To learn the meaning of Knowledge Management, myths, knowledge
management lifecycle and the types of knowledge
2. To analyse the challenges in building knowledge management system
3. To learn Nonaka’s model of knowledge creation and transformation
4. To acquire knowledge about knowledge
5. To capture and using interview as a tool to knowledgecapture
Contents No. of
Hours
KNOWLEDGE MANAGEMENT
Knowledge Management – Knowledge Organisation – What Knowledge
Unit I Management is not about? Why Knowledge Management? – The Drivers – 12
How it came about? – Key Challenges – Myths of Knowledge Management
– Knowledge Management Lifecycle
UNDERSTANDING KNOWLEDGE
Knowledge – Intelligence – Experience – Common Sense – Cognition and
Knowledge Management –Data – Information – Knowledge – Characteristics
Unit II 12
of Knowledge Types of Knowledge – Expert Knowledge – Chunking
Knowledge – Knowledge as an attribute of expertise – Human Thinking &
Learning
KNOWLEDGE MANAGEMENT SYSTEMS LIFE CYCLE
Challenges in building Knowledge Management systems – Conventional Vs
Knowledge Management system Life Cycle – Similarities – Knowledge
Unit III Management Systems Life Cycle – System Justification - Role of Rapid 12
Prototyping – Selecting an Expert – Role of Knowledge Developer – Role of
Quality Assurance – User Training
KNOWLEDGE CREATION
Unit IV Knowledge Creation – Nonaka’s Model of Knowledge Creation & 12
Transformation (2 hours)
CAPTURING TACIT KNOWLEDGE
What is Knowledge Capture? – Evaluating the Expert – Developing a
Unit V Relationshipwith Experts –Fuzzy Reasoning and the Quality of Knowledge 12
Capture – The Interview as a Tool – Guide to a Successful Interview – Rapid
Prototyping in Interviews
TOTAL 60
1. Knowledge Management, Elias M Awad & Hassan Ghaziri, Pearson Publications

REFERENCE BOOKS
1. Brent N Hunter, The Power of KM: Harnessing the Extraordinary Value of

25
5
KnowledgeManagement, Spirit Rising Productions

2. Donald Hislop, Knowledge Management in Organizations: A Critical Introduction,
OxfordUniversity Press, USA
3. Kimiz Dalkir, Taylor & Francis Knowledge Management in Theory and Practice
4. Todd R. Groff and Thomas P Jones, Introduction to Knowledge Management,
ButterworthHeineman Pulications U.S.A
5. Thomas H. Davenport, Working Knowledge: How Organizations Manage What
They Know,Harvard Business School Press
JOURNALS
International Journal of Knowledge Management and Practice
CO’S KNOWLEDGE MANAGEMENT COGNITIVE

LEVELS
Understanding over view knowledge management in detail
CO1 K1, K2
Application of learning in solving challenges in building the knowledge K3, K4
CO2 management system
Understanding the knowledge management life cycle K2, K3 K4
CO3
Apply the key concepts of knowledge creation
CO4 K3
Understanding about the tools for knowledge capturing K2, K3
CO5
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, role plays, Quizzes
Total hours 60
CO-PO-PSO MAPPING
CO1 2 2 3 3 3 1 1 3 3 3
CO2 2 2 3 3 3 1 1 3 3 3
CO3 2 2 3 3 3 1 1 3 3 3
CO4 2 2 3 3 3 1 1 3 3 3
CO5 2 2 3 3 3 1 1 3 3 3
Average 2 2 3 3 3 1 1 3 3 3

25
6

ELECTIVE COURSE (GENRIC): EC7
b. OFFICE MANAGEMENT
COURSE CODE: Year and Semester: Pre-Requisite: Total hours /

23BCS6E2 III year/VI semester Knowledge of Week
Management 5
LEARNING OBJECTIVES
1. To enable the students to gain knowledge about structure and
functioning of anoffice
2. To make the students understand about the Records management
3. To enable the students to gain knowledge on office maintenance and management
4. To give knowledge about office forms and control of stationaries and supplies
5. To give insights about Office location, Office Layout and Office environment.
Contents No. of
Hours
Unit I Office Management: Meaning, Definition of office, Functions of
Office, Office management - Definition of Functions, Duties, and
Qualities of Office Manager – Role of Manager in Office, Planning 12
and Scheduling of Office Work.
Unit II Record Management: Meaning, Needs, Principles, Filing
Objectives, Characteristics of Good Filing System, Centralised and 12
Decentralised Filing, Filing and Indexing, Office Correspondence
Business Information System – Electronic Data Processing.
Unit III Office Maintenance Management: Cost Control - Methods of cost
reduction and savings-, Organisation and methods (O&M), Need
12
and objectives- Office Work- Work Simplification, Budgetary
Control, organization for budgetary control– office budget- Store
Management, Housekeeping and Waste Management.
Unit IV
Forms Control and Stationery: Objectives of Form control, Steps
in Form control, Types of Forms and Design, Principles and Control 12
Office Stationery and Supplies, Types of Stationary and Continuous
Stationary Purchases.
Unit V Office Accommodation and Layouts: Location of Office,
12
steps in office layout, principles of office layout, Office
Environment
TOTAL 60
REFERENCES:
1. Balraj Dugal (1998), Office Management, Kitab Mahal Publications, New Delhi.
2. Bhatia, R.C, (2007) Principles of Office Management, Lotus Press, New Delhi, online
25
7
editionalso.
3. Kumar, N. and Mittal, R, (2001), Office Management, Anmol Publications, New Delhi.
4. Pillai, R.S.N and Bhagavathi, (2014) Office Management, S. Chand & Company New
Delhi.
5. Thukaram Rao (2000), Office Organisation and Management, Atlantic Publishers,
NewDelhi.
6. http://books.google.co.in/books/about/Principles_of_Office_Management.
CO’S OFFICE MANAGEMENT COGNITIVE

LEVELS
CO1 Plan and practice the functions of office and office manager K1, K2, K3
CO2 Devise and practice the record management system K3, K4
K3, K4
CO3 Analyse the cost control methods and prepare office budget
CO4 Acquire the skill of effect form control and control over the K4, K5
office stationeries and supplies
CO5 Practice the office layout principles and maintain office K3, K4 K5
environment

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, drawing layouts for different types of
organisations, practice for filing and basic record management using computers and in physical
environment, Quizzes
Total Hours 60
CO-PO-PSO MAPPING
CO1 2 1 3 3 3 3 1 2 3 3
CO2 2 1 3 3 3 3 1 2 3 3
CO3 2 1 3 3 3 3 1 2 3 3
CO4 2 1 3 3 3 3 1 2 3 3
CO5 2 1 3 3 3 3 1 2 3 3
Average 2 1 3 3 3 3 1 2 3 3

25
8

ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC VIII
a. FINANCIAL MANAGEMENT
COURSE CODE: Paper No 34 Year and Semester: Pre-Requisite: Total hours

23BCS6E3 III year/VI Basics of / Week
semester accounts& 5
Management
LEARNING OBJECTIVES
1. To understand how crucial financial decision are taken in a firm and gain
insightinto wealth maximization and profit maximization.
2. To understand the cost of capital, importance of leverage and capitalization.
3. To demonstrate the theories of capital structure.
4. To formulate dividend decision in a firm.
5. To learn about techniques for short term financial needs of the firm using
workingcapital management concepts.
Contents No. of
Hours
Unit I INTRODUCTION
Financial Management – Introduction – Scope – Finance and other 12
related disciplines –Function of Finance – Functions of Finance
Manager in 21st Century. Financial Goals: Profit Maximization
Vs Wealth Maximization - Time value of money-perpetuity –
CMI Amortization.
Unit II COST OF CAPITAL
Cost of Capital – Significance of the cost of Capital –
Determining Component costs of Capital – Cost of Equity - Cost 12
of Preference share capital – Cost of Debt - Cost of Retained
Earnings – Weighted Average cost of capital.
Unit III CAPITAL STRUCTURE
Capital structure – Importance – Factors affecting Capital
structure - Determining Debt – Equity proportion – Theories of
capital structure – Net Income Approach – Net Operating Income 12
Approach – M.M Approach & Traditional Approach - Leverage
concept –Operating Leverage – Financial Leverage and
Combined Leverage.
Unit IV DIVIDEND POLICY
Dividend policy – Objective of Dividend Policies - Types of
Dividend Policies - Factors Affecting Dividend Policy – 12
Dividend Theories: Walter’s – Gordons’s – M.M Hypothesis –
Forms of Dividend
Unit V WORKING CAPITAL
Working Capital – Components of working Capital – Operating
Cycle – Factors influencing working capital – Determining
working capital requirements. Capital Expenditure Capital
12
Budgeting Techniques: Discounted Cash flow technique: Net
Present Value - Internal Rate of Return- Profitability Index, Non
– Discounted Cash flow Techniques: Pay back methods –
Accounting Rate of Return
25
9
TOTAL 60

1. M.Y.Khan and P.K.Jain Basic Financial Management, Tata McGraw-Hill
Education
2. Dr. A. Murthy, Financial Management, Margham Publications
REFERENCE BOOKS
1. Pandey I.M.: Financial Management, Vikas Publishing House Pvt Ltd
2. Maheswari . S.M.: Financial Management, Sultan Chand &Sons
3. Prasanna Chandhra :Financial management theory and practice, McGraw-Hill
Education
4. Dr. Rustagi P R, Fundamentals of Financial management ,Taxman’s
publication,14thedition
5. Paramasivan C & Subramanian T, Financial Management, New Age
International Publishers
WEB RESOURCES
1. https://www.managementstudyguide.com/financial-management.htm
2. https://corporatefinanceinstitute.com/resources/knowledge/finance/cost-of-
capital/
3. https://www.investopedia.com/terms/c/capitalbudgeting.asp
4. https://efinancemanagement.com/dividend-decisions
5. https://cleartax.in/s/working-capital-management-formula-ratio
6. https://books.google.co.in/books?isbn=812591658X
7. https://books.google.co.in/books?isbn=8174465863
CO-PO-PSO MAPPING
CO1 1 3 3 3 3 3 1 3 2 3
CO2 1 3 3 3 3 3 1 3 2 3
CO3 1 3 3 3 3 3 1 3 2 3
CO4 1 3 3 3 3 3 1 3 2 3
CO5 1 3 3 3 3 3 1 3 2 3
Average 1 3 3 3 3 3 1 3 2 3

26
0

ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC VIII
b. MODERN MARKETING MANAGEMENT
COURSE CODE: Year and Semester:III year/VI Pre-Requisite: Total

23BCS6E4 semester Basics of hours /
Management Week 5
LEARNING OBJECTIVES
1. To understand the basics of marketing, its environment and various
concepts andphilosophies.
2. To discuss the segmentations of a market.
3. To enumerate different product pricing strategies.
4. To interpret the importance of promotion.
5. To enlighten the students on contemporary topics of marketing
Contents No. of
Hours
INTRODUCTION TO MARKETING
Introduction to Marketing Management - Difference between
Selling and Marketing - Process of Marketing Management -
Marketing Tasks - Scope of Marketing - Core Concept of 12
Marketing - Demand Management in Marketing - Marketing
Unit I
Management Philosophies - Production Concept - Product
Concept - Selling Concept - Marketing Concept - Social
Marketing Concept - Holistic Concept - Marketing in Economic
Development Process - Marketing Environment
MARKETING PLANNING
Identification of market - Market Segmentation - STP Approach
Unit II 12
- Market Information System (MIS) Consumer Behavior -
Demand Forecasting - Components of a Marketing Plan
PRODUCT PRICING
STRATEGY
Product - Product Classification - Product Strategies -
Unit III 12
New Product Development - Product Life Cycle and
Marketing Mix - Branding Strategy - Labeling Strategy -
Packaging Strategy - PricingMethods and Strategy
PROMOTION AND PLACEMENT
MANAGEMENT
Unit IV Integrated Marketing Communication (IMC) - Tools of 12
Promotion - Promotional Strategy - Distribution System -
Function of Wholesaler and Retailer
CONTEMPORARY TOPICS IN MARKETING
Marketing of Services - Rural Marketing - International
Unit V Marketing - Digital Marketing - Marketing through 12
Social Channels - Green Marketing – Technology and
Marketing – Marketing Ethics
TOTAL 60
26
1
RECOMMENDED TEXTBOOKS:
1. Kotler,P.(2007). Marketing Management–The Millennium Edition Prentice Hall of
India Private Limited. New Delhi,35-8.
2. Pillai & Bagavathi, R. S. N. (1999). Marketing Management. S. chand & Co.Ltd.
3. Dr. D. Ranjith Kumar & Dr. J. Sivashankar, Marketing
Management – Anvi Books Publishers
REFERENCE BOOKS:
1. Joshi, G. (2009). Information Technology for retail. Oxford University Press,Inc..
2. Mullins, J., Walker, O. C., & Boyd Jr, H. W. (2012). Marketing
management: A strategic decision- making approach. McGraw-Hill Higher
Education.
3. Pradhan, S. (2011). Retailing management: Text and cases. Tata McGraw-Hill
Education.
4. Ramaswamy, V. S., & Namakumari, S. (2009). Marketing management: Global
5. perspective, Indian context. Macmillan.
6. Withey, F. (2006). Marketing Fundamentals. The Official CIM Course book
06/07.Taylor & Francis.
WEB RESOURCES
1. https://iedunote.com/marketing-definition-functions-importance-process
2. http://www.yourarticlelibrary.com/marketing/top-10-advantages-of-marketing/53152
3. http://www.notesdesk.com/notes/marketing/the-marketing-mix-4-ps-of-marketing/
4. https://www.enotesmba.com/2013/03/marketing-notes-marketing-mix.html
5. https://www.marketingtutor.net/consumer-decision-making-process-stages/
6. https://courses.lumenlearning.com/boundless-marketing/chapter/ethics-in-marketing/
7. https://www.youtube.com/watch?v=Mco8vBAwOmA
CO’S MODERN MARKETING COGNITIV
MANAGEMENT ELEVELS
CO1 Knowledge about marketing management, functions and K1, K2

scope
CO2 Conceptual knowledge about market planning, MIS, K2, K3

consumer behaviour
CO3 Understanding about the product pricing strategy K2, K3,K4,K5
CO4 Framing of promotion and distribution strategies. K5, K6

CO5 Working knowledge on recent trends in marketing K5, K6
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical sessions on fixing prices for various products,
ad zaps for promotional strategies, case studies on product planning , discussions on recent trends,
26
2
Quizzes.
Total Hours 60
CO-PO-PSO MAPPING
CO1 2 2 3 3 3 3 1 3 2 3
CO2 2 2 3 3 3 3 1 3 2 3
CO3 2 2 3 3 3 3 1 3 2 3
CO4 2 2 3 3 3 3 1 3 2 3
CO5 2 2 3 3 3 3 1 3 2 3
Average 2 2 3 3 3 3 1 3 2 3
26
PROFESSIONAL 3
COMPETENCEY
SKILL TRAINING FOR COMPETITIVE EXAMINATIONS
COURSE CODE: Year and Semester:III Pre-Requisite: Total

23BCS6S1
year/VI semester Basics of Statistics, hours /
business andgeneral Week
knowledge 2
Lead to other courses Competitive Exams L T P

Marks: 75 Credits: 2 2 0 0
LEARNING OBJECTIVES
1. To make the students learn about the analytical skill
2. To impart proficiency in logical skills related to numbers, data and English
comprehension.
3. To create awareness about Indian Economy and related facts
4. To make the students aware about the Administration, Culture, Geography of India and State
5. To know about the current affairs, history and important events and dates.
Contents No. of
Hours
Mathematical Ability - Work and Time-Collection and
presentation of data, compilation-Percentage-Graphs and Tables,
Diagrams-Analytical interpretation of data-Simplification- 7
Unit I
Highest Common Factor – Lowest Common Multiple-
Compounds Interest-Simple Interest-Volume and Area-
Conversion of information to data-Proportion and Ratio
Logical Reasoning: Number Series-Visual Reasoning-Puzzles- Dice-
Alphanumeric Reasoning-Directions and Distance-calendar-Venn
Unit II diagram- Analogy -Verbal reasoning- Comprehension of English
7
passages.
Language Ability: English language basics- Parts of Speech-
Matching the phrases- Synonyms-Antonyms- Prefix and Suffix-
Unit III 4
Articles-Prepositions-Homophobes-Tenses-Voices-sentence
pattern-Punctuation-Comprehension – Tamil for TNPSC Exams.
Indian Economy
Nature of Indian economy – Five-year plan models – an
assessment – Planning Commission and Niti Ayog - Sources of
revenue – Reserve Bank of India – Finance Commission –
Resource sharing between Union and State Governments –
Unit IV 6
Goods and Services Tax - Economic Trends – Employment
Generation, Land Reforms and Agriculture – Application of
Science and Technology in Agriculture – Industrial growth –
Rural Welfare oriented programmes – Social Problems –
Population, Education, Health, Employment, Poverty.
26
Current Affairs 4
Current events of National & International Importance-History of India
& Indian National Movement- Indian & World Geography – Physical,
Unit V Social, Economic Geography of India & the World- Indian Polity & 6
Governance – Constitution, Political System, Panchayati Raj, Public
Policy, Rights Issues, etc.- Indian Economy key factors- Current affairs
related to Tamilnadu.
TOTAL 60
REFERENCE BOOKS
1. Quantitative aptitude by R.S.Agarwal
2. Logical Reasoning by R.S.Agarwal
3. Verbal and non-verbal reasoning y=by R.S.Agarwal
4. Genal studies various books to be referred
5. Competition Success Review.
WEBRESOURCES:
1. https://questionpaper.org/reasoning/
2. http://www.simplynotes.in/analytical-logical-reasoning/
3. https://unacademy.com/
4. https://shikshanjagat.net/logical-reasoning-study-material/
5. https://www.clearias.com/
6. https://www.civilserviceindia.com/subject/General-Studies/notes/
CO’S TRAINING FOR COMPETITIVE COGNITIVE

EXAMINATIONS LEVELS
CO1 Understanding frame work of the competitive examinations K1, K2, K3,
and apply the same K4, K5,
CO2 Learn about the mathematical, logical and language K3, K4
abilities to succeed in the competitive examinations
CO3 Exploring the Geography and social and political K3, K4, K5
conditions at international and national level
CO4 Gaining insight about the Indian Economy and the related K3, K4, K5
issues
CO5 Apply the knowledge of current affairs related to world and K3, K4, K5
India

Creating)
Teaching Pedagogy:
26
Class room lectures, PPT presentations, discussion
5 on current affairs, regular updates from
newspapers and journals problem solving through practical exercises, practice tests for each
component and exploring online resources.
Total Hours 30
CO-PO-PSO MAPPING
CO1 1 1 1 1 1 1 1 1 1 1
CO2 1 3 1 3 3 2 1 1 1 3
CO3 1 1 1 1 1 1 1 1 1 2
CO4 1 1 1 1 1 1 1 1 1 1
CO5 1 1 1 1 1 1 1 1 1 2
Average 1 1.4 1 1.4 1.4 1.2 1 1 1 1.8

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1

FROM THE ACADEMIC YEAR

TAMILNADU STATE COUNCIL FOR HIGHER

(iv) Professional Competency Skill

2. PROGRAM LEARNING OUTCOMES

a. NATURE AND EXTENT OF THE PROGRAMME

The course content is customised to provide an understanding of specific regulatory

b. AIM OF THE PROGRAMME

1. Proficient knowledge about laws, rules and regulations.

d. PROGRAMME EDUCATIONAL OBJECTIVES:

On completion of the programme the students can

PO2 Gain analytical skills in the field of accounting and taxation.

f. Program Specific Objectives (PSOs)

Highlights of the Revamped Curriculum:

Value additions in the Revamped Curriculum:

Consolidated Semester wise and Component wise Credit distribution

ALAGAPPA UNIVERSITY, KARAIKUDI

FIRST YEAR – SEMESTER – I

THEORY 20% & PROBLEM 80%

2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.

4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.

MAPPING WITH PROGRAMME OUTCOMES

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

3 – Strong, 2- Medium, 1- Low

CORE – II: PRINCIPLES OF MANAGEMENT

MAPPING WITH PROGRAMME OUTCOMES

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

3 – Strong, 2- Medium, 1- Low

SKILL ENHANCEMENT COURSE -SEC 1

Lead to other courses Financial Management L T P

LEARNING OBJECTIVES 1. To make students understand basic concepts of personal finance

UNIT V Insurance – importance-Life Insurance - Medical insurance –General insurance –

CO3 Choosing the investment options with required knowledge K2, K3

CO4 Identify the various investment options K3, K4

Average 1.2 1.8 2 1.8 2 2.2 1.8 2.8 3 2.6

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

SKILL ENHANCEMENT COURSE

COURSE CODE: Year and Semester: Iyear/I semester Pre-Requisite: Total

Lead to other Professional Management Course L T P

LEARNING 1. To provide an opportunity to learn the fundamentals of logistics

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS BASICS OF LOGISTICS MANAGEMENT COGNITIVE

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

FOUNDATION COURSE -FC

COURSE Year and Semester:I Pre-Requisite:Basic Knowledge of Total Hours

Lead to other Advanced Accounting and Management Papers L T P

LEARNING 1. To provide an overview of accounting concepts

UNIT I Definition • Systems of Accounting • Functions of Accounting • Basis of Accounting •

UNIT II Financial Statements -- Meaning and contents • Reporting –Different types of

UNIT V Management-definition-types- functions of business management-Skills for

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS FUNDAMENTAL CONCEPTS OF COGNITIVE

CO1 Understand and apply the principles of accounting K1, K2

PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5

FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

CO2 To prepare Branch accounts and Departmental Accounts

To understand the accounting treatment for admission and retirement in

PO PO PO PO PO PO PO PO PSO PSO PSO