SRI SARADA COLLEGE FOR WOMEN

(AUTONOMOUS)
SALEM – 16
Reaccredited with ‘B++’ Grade by NAAC
Affiliated to Periyar University

PG & RESEARCH DEPARTMENT OF

COMMERCE

Outcome Based Syllabus

B.Com.

(For the Batch 2024 – 2027)

 B. COM.
PROGRAMME OUTCOMES

To understand and apply fundamentals of commerce and accounting to solve

PO1
business problems
To develop diverse knowledge in accounting, business laws, corporate laws,
PO2
finance, taxation and its applicability in business environment

To equip the students to face the challenges in the field of commerce and
PO3
business with positive attitude to situations and complexities

To enhance the proficiency of the students with ethical principles to appear in

PO4
competitive examinations

To prepare the students to acquire practical skills to work as tax consultants,

PO5
audit assistants and financial advisors
To develop and strengthen theoretical and applied aspects of commerce for
PO6
higher education with team working skills
To acquire business skills, general and specific capabilities by using modern
PO7
tools to execute solutions to industry requirements
 SRI SARADA COLLEGE FOR WOMEN (AUTONOMOUS), SALEM – 16.
PG AND RESEARCH DEPARTMENT OF COMMERCE
B. Com.
PROGRAMME STRUCTURE UNDER CBCS
(For the students admitted in 2024-2025)
Total Credits: 140 + Extra Credits (Maximum 28)
FIRST YEAR
I SEMESTER
Course
Part Course Title of the Course Hours Credits
Code
Tamil - I/ 24ULTC1/
I Language Hindi - I/ 24ULHC1/ 6 3
Sanskrit - I 24ULSC1

II English English - I 24ULEC1 6 3

Core Course I Financial Accounting - I 24UCOCC1 5 5

Core Course II Principles of Management 24UCOCC2 5 5

III
Discipline Specific
Business Communication 24UCODSEC1 4 3
Elective - I

Skill Enhancement Course

Tally Practical –I 24UCOSECQ1 2 2
- SEC - I (NME I)
IV
Skill Enhancement
Fundamentals of Commerce 24UCOSEFC 2 2
(Foundation Course)

Total 30 23

 Articulation and Idea Fixation Skills

 Physical Fitness Practice – 35 hours per Semester
V
 Advanced Diploma in ‘Digitalised Business’
Level -1: Certificate Course: ‘E-Commerce’ - 100 hours per year
 II SEMESTER

Course
Part Course Title of the Course Hours Credits
Code
Tamil - II/ 24ULTC2/
I Language Hindi - II/ 24ULHC2/ 6 3
Sanskrit – II 24ULSC2

II English English – II 24ULEC2 6 3

Core Course III Financial Accounting - II 24UCOCC3 5 5

III Core Course IV Business Law 24UCOCC4 5 5

Discipline Specific
Business Environment 24UCODSEC2 4 3
Elective - II

Skill Enhancement
Course - SEC - II Tally Practical - II 24UCOSECQ2 2 2
(NME II)
IV
Skill Enhancement
Course - III Ancient Indian Ethos for Modern
24UCOSEC3 2 2
(Indian Knowledge Management
System)
TOTAL 30 23
 Articulation and Idea Fixation Skills
V  Physical Fitness Practice – 35 hours per Semester
 Advanced Diploma in ‘Digitalised Business’
Level -1: Certificate Course: ‘E-Commerce’ - 100 hours per year
 FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL ACCOUNTING - I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
24UCOCC1 5 5 5 30 70 100
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.
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger Accounts–
I 15
Subsidiary Books - Trial Balance - Classification of Errors –
Rectification of Errors – Preparation of Suspense Account – Bank
Reconciliation Statement - Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and Loss
Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments -
Types - Straight Line Method – Diminishing Balance method –
Conversion method - Units of Production Method – Cost Model Vs
III 15
Revaluation.
Bills of Exchange – Definition – Specimens – Discounting of Bills
– Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate.
Accounting from Incomplete Records – Single Entry System
Incomplete Records - Meaning and Features - Limitations -
IV Difference between Incomplete Records and Double Entry System - 15
Methods of Calculation of Profit - Statement of Affairs Method –
Preparation of final statements by Conversion method.
Royalty and Insurance of Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short
V Working – Lessor and Lessee – Sublease – Accounting Treatment. 15
Insurance Claims –Calculation of Claim Amount-Average clause
(Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%
Knowledge
CO Course Outcomes
Level
Remember the concept of rectification of errors and Bank
CO1 K2, K3
reconciliation statements
Apply the knowledge in preparing detailed accounts of sole trading
CO2 K3
concerns
CO3 Analyse the various methods of providing depreciation K4
CO4 Evaluate the methods of calculation of profit K4
Determine the royalty accounting treatment and claims from
CO5 K4
insurance companies in case of loss of stock.
Text books
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
3.
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
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
1.
Mumbai.
2. Tulsian, Advanced Accounting, Tata McGraw Hills, Noida.
Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New
3.
Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and
5.
Cases. McGraw-Hill Education, Noida.
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
 FIRST YEAR – SEMESTER – I
CORE – II: PRINCIPLES OF MANAGEMENT
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
24UCOCC2 5 5 5 30 70 100
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
Unit Contents No. of Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management
– Importance - Management Vs. Administration – Management:
I Science or Art –Evolution of Management Thoughts – F. W. 15
Taylor, Henry Fayol, Peter F. Drucker, Elton Mayo - Functions of
Management - Trends and Challenges of Management. Managers –
Qualification – Duties & Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions
– Importance and Elements of Planning – Types – Planning
II 15
Process - Tools and Techniques of Planning – Management by
Objective (MBO). Decision Making: Meaning – Characteristics –
Types - Steps in Decision Making – Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III 15
Organization Chart – Organization Structure: Meaning and Types -
Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of Management.
Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment
– Sources of Recruitment – Modern Recruitment Methods -
IV Selection Procedure – Test- Interview– Training: Need - Types– 15
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
V Leaders – Challenges faced by women in workforce - Supervision. 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control
Process - Requisites of Effective Control and Controlling
Techniques – Management by Exception [MBE].
 Total 75
Knowledge
CO Course Outcomes
Level
K4
CO1 Demonstrate the importance of principles of management.
Paraphrase the importance of planning and decision making in an K3
CO2
organization.
Comprehend the concept of various authorizes and responsibilities K2
CO3
of an organization.
K3
CO4 Enumerate the various methods of Performance appraisal
Demonstrate the notion of directing, co-coordination and control in K4
CO5
the management.
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand & Sons Co. Ltd, New
1
Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications, New
2
Delhi.
3 P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
4 L.M. Prasad, Principles of Management, S.Chand &Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
Reference Books
1 K Sundhar, Principles of Management, Vijay Nichole Imprints Limited, Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan
2
Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of
5
Management. Boston The Harvard Business School Press, India.
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
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 2 3 2 2 2 1 3 2 2

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

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

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

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – I
DISCIPLINE SPECIFIC ELECTIVE - I: BUSINESS COMMUNICATION
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
24UCODSEC1 4 3 4 30 70 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance
of communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews

Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication
I – Modern Communication Methods – Barriers to 12
Communication – E-Communication - Business Letters: Need -
Functions – Essentials of Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II 12
Enquiries – Complaints and Adjustments – Collection Letters –
Sales Letters – Circulars
Banking & Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence
– Insurance – Meaning and Types – Insurance Correspondence –
III Difference between Life and General Insurance – Meaning of 12
Fire Insurance – Kinds – Correspondence Relating to Marine
Insurance – Agency Correspondence – Introduction – Kinds –
Stages of Agent Correspondence – Terms of Agency
Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: 12
Meaning – Objectives and Techniques of Various Types of
Interviews – Creating & maintaining Digital Profile.
TOTAL 60
 Knowledge
CO Course Outcomes
level
CO1 Acquire the basic concept of business communication. K2
CO2 Exposed to effective business letter K3
CO3 Paraphrase the concept of various correspondences. K4, K5
Prepare Secretarial Correspondence like agenda, minutes and K6
CO4
various business reports.
CO5 Acquire the skill of preparing an effective resume K6
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan
1
Chand & Sons- New Delhi.
2 Gupta and Jain, Business Communication, Sahityabahvan Publication, New Delhi.

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

R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand Publications,
4
New Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence,
5
S. Chand & Co, Publishers, New Delhi.
Reference Books

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

2 Rithika Motwani, Business communication, Taxmann, New Delhi.

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

Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,
4
Private Ltd- NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-
questions
3 https://bachelors.online.nmims.edu/degree-programs
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
2 2 2
CO1 3 3 2 3 2 2 2 2
2 2 2
CO2 3 3 2 3 2 2 2 3
2 2 2
CO3 3 3 2 3 2 2 2 2
2 2 2
CO4 3 3 2 3 2 2 2 2
2 2 2
CO5 3 3 2 3 2 2 2 2
10 10 10
TOTAL 15 15 15 15 10 10 10 11
2 2 2
AVERAGE 3 3 3 3 2 2 2 2.2

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – I
SEC-I- NME – I TALLY PRACTICAL -I
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
24UCOSECQ1 2 2 2 40 60 100
Learning Objectives
LO1 Understand the concepts and conventions of Accounting

LO2 Maintain transactions through Tally

LO3 Creation and alteration of company details

LO4 Prepare reports and generate final accounts

LO5 Identify Stock, Purchase and Sales Management

Unit Contents No. of

Hours
Accounting Concepts and Conventions
Introduction- Meaning of Accounting- Definition -
Objectives of Accounting - Advantages & Limitations of
I 6
Accounting- Accounting Concepts & Conventions -Kinds of
Accounts - Double Entry system – Rules of Double Entry System
(Golden rules) - Preparation of Journal.
Final Accounts
Ledger – Meaning- Forms of Ledger Accounts, Posting,
II Procedure and Balancing of an account -Meaning of Trail balance - 6
Preparation of Trial balance- Meaning of Final Accounts- Trading -
Profit & Loss Account - Balance sheet.
Company Creation and Features
Introduction to Tally Prime- Features- Importance- Company
III creation – Alteration of company details – Steps to delete a
Company – Ways to shut a company - Accounting features – 6
Inventory features- Other F11 features.
Groups and Ledgers
Group creation- Single group creation – Multiple group
IV 6
creation – Alter groups – Display groups - Ledger creation – Single
ledgers- Multiple ledgers – Ledger alteration – Display ledgers.
Stock Management
Stock items and Units- Multi Stock Groups Creation - Multi
V 6
Stock Items Creation - Godowns – Locations – Godown creation and
Stock tracking and valuation.
TOTAL 30
Knowledge
CO Course Outcomes
level
Identify accounting principles and journal entry procedures K2
CO1

CO2 Demonstrate and prepare trial balance and final accounts K3

CO3 Understand the accounting features and altering them K2

CO4 Create single ledgers and multiple ledgers and their groups K3
CO5 Manage stock items, godowns and stock valuation K3
Text books
Tally.ERP 9 with GST in Simple Steps Paperback, (2020) DT Editorial Services,
1
India
Dr.Namrata Agrawal, Comdex Tally.ERP 9 Course Kit (2019), Dreamtech press,
2
India
Reference Books
1 Asok.K.Nadhani (2018), Tally. ERP 9 Training Guide, BPB Publications, India
Vikas Gupta (2018), Comdex Tally.ERP 9 Course Kit with GST and MS Excel,
2
Dreamtechpress , India
3 Shraddha Singh, Tally ERP 9, Vand S Publishers
Web Resources
1 https://tallysolutions.com/learning-hub/
https://www.rivereastlibrary.org/Pages/Index/183493/tech-time-online-resources-
2
with-tally
https://www.tallysoft.com/wp-content/uploads/2017/07/TallyExplorer-
3
Manual_v5.1.0.0.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – I
SKILL ENHANCEMENT - FOUNDATION COURSE (FC)
FUNDAMENTALS OF COMMERCE
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
24UCOSEFC 2 2 2 - 100 100
Learning Objectives
LO1 To understand the importance and functions of business management.
LO2 To know the significance and structure of the company.
LO3 To prepare the accounting cycle - journal, ledger and trial balance.
LO4 To gain an insight into shares and its kinds, forfeiture and re-issue.
LO5 To familiarize with the Indian banking system, types and its structure.

Contents No. of
Unit
Hours
Business Management
Meaning – Objectives – Importance – Management functions –
I 6
Planning – Organising – Staffing – Directing – Coordinating –
Controlling.
Elements of Company Law
Meaning – Meaning of law - Significance – Nature of company –
II 6
Promotion – Incorporation – Board of directors – Shareholders and
meetings.
Fundamentals of Accounting
Accounting – Definition, Need, Objectives – Basic accounting
III 6
concepts and conventions - Accounting cycle – Journal – Ledger –
Trial Balance.
Introduction to Company Accounts
IV Shares – Kinds of shares, Issue of shares – Forfeiture and Re- issue of 6
forfeited shares.
Introduction to Banking
History of banking – Indian banking system – Banking structure in
V 6
India – Types of Bank accounts – Procedure for opening bank
accounts.

TOTAL 30

Knowledge
CO Course Outcomes
level
Remember the basic concepts of business management. K2
CO1
CO2 Understand the basic laws in Companies Act K3

CO3 Understand the fundamentals of accounting concepts K3

CO4 Demonstrate the preparation of issue of shares, forfeiture and re-issue. K4

CO5 Familiarize with the Indian banking system. K3
Textbooks

1 L. M. Prasad, “Principles of Management”, Sultan Chand & Sons, New Delhi.

2 N. D. Kapoor, “Company Law”, Sultan Chand & Sons, New Delhi.

T. S. Reddy & Dr. A. Murthy, “Financial Accounting”, Margham Publications,
3 Chennai.
S. Reddy & Dr. A. Murthy, “Corporate Accounting”, Margham Publications,
4 Chennai.
E. Gordon & K. Natarajan, “Banking Theory Law & Practice”, Himalaya
5 Publications, Mumbai.
Reference Books
R. S. N. Pillai, S. Kala, “Principles and Practice of Management”, Sultan Chand &
1 Sons, New Delhi.
Dr. M. R. Srinivasan, Ananda Krishna Deshkulkarni, “Company Law”, Margham
2 Publications, Chennai.

3 S. P. Jain and K. L. Narang, “Financial Accounting”, Kalyani Publishers, New Delhi.

R. L. Gupta and M. Radhaswamy, “Advanced Accounts”, Kalyani Publishers, New
4 Delhi.
Sundharam & Varshney, Banking Theory Law & Practice, Sultan Chand & Sons,
5 New Delhi.
Web Resources
1 https://accountingseekho.com/
2 https://bachelors.online.nmims.edu/degree-programs
3 https://www.coursera.org/
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
2 2 2
CO1 3 3 2 3 2 2 2 2
2 2 2
CO2 3 3 2 3 2 2 2 3
2 2 2
CO3 3 3 2 3 2 2 2 2
2 2 2
CO4 3 3 2 3 2 2 2 2
2 2 2
CO5 3 3 2 3 2 2 2 2
10 10 10
TOTAL 15 15 15 15 10 10 10 11
2 2 2
AVERAGE 3 3 3 3 2 2 2 2.2

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
24UCOCC3 5 5 5 30 70 100
Learning Objectives
The students are able to prepare different kinds of accounts such as Hire
LO1
purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To Know the requirements of international accounting standards
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading
Account - Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
system -Stock and Debtors system – Distinction between
II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: Basis of
Allocation of Expenses – Inter- Departmental Transfer at Cost or
Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 15
Goodwill - Calculation of Hidden Goodwill –Retirement of a
Partner – Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment
of Goodwill – Preparation of Balance Sheet - One or more
IV 15
Partners insolvent – All Partners insolvent – Application of
Garner Vs Murray Theory – Accounting Treatment - Piecemeal
Distribution – Surplus Capital Method – Maximum Loss
Method.
 Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in
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%
CO Course Outcomes Knowledge Level
To evaluate the Hire purchase accounts and
CO1 K3
Instalment systems
To prepare Branch accounts and Departmental
CO2 K3
Accounts
To understand the accounting treatment for
CO3 K4
admission and retirement in partnership
To know settlement of accounts at the time of
CO4 K4
dissolution of a firm.
CO5 To elaborate the role of IFRS K3
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand
2
Publishing, New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
5 T.S. Reddy & A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman & others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
3
Mumbai.
4 Tulsian, Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New
5
Delhi.
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

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

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

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
24UCOCC4 5 5 5 30 70 100
Learning Objectives
To know the nature and objectives of Mercantile law and the essentials of valid
LO1
contract
LO2 To gain knowledge on performance of contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and Pledge
LO5 To understand the provisions relating to Sale of goods
Unit Contents No. of
Hours
Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials
of Valid Contract, Classification of Contract, Offer and
I 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of
Joint liabilities & Rights, Time and Place of Performance,
II 15
Reciprocal Promises, Assignment of Contracts - Remedies
for Breach of contract - Termination and Discharge of Contract
- Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety.
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and 15
Bailee – Law of Pledge – Meaning – Essentials of Valid
Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of
Contract of Sale - Conditions and Warranties - Transfer of
V 15
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
Seller
TOTAL 75
CO Course Outcome Knowledge Level
Explain the Objectives and significance of K4
CO1
Mercantile law
Understand the clauses and exceptions of Indian K2
CO2
Contract Act.
 CO3 Outline the contract of indemnity and guarantee K3
Familiar with the provision relating to Bailment K2
CO4
and Pledge
Explain the various provisions of Sale of Goods K4
CO5
Act 1930
Textbooks
1 N.D. Kapoor, Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
M C Kuchhal & Vivek Kuchhal, Business law, S Chand Publishing, New
3
Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai.
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – II

DISCIPLINE SPECIFIC ELECTIVE – II: BUSINESS ENVIRONMENT

Marks
L T P S Credits Inst. Hours
Subject Code
CIA External Total
24UCODSEC2 4 3 4 30 70 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social and Cultural Environment.
LO4 To familiarize the concepts of the Economic Environment.
LO5 To learn the trends in Global Environment / Technological Environment
No. of
Unit Contents
Hours
An Introduction
The Concept of Business Environment - Its Nature and Significance
I –Elements of Environment- Brief Overview of Political – Cultural 12
– Legal – Economic and Social Environments and their Impact on
Business and Strategic Decisions.
Political Environment
II Political Environment – Government and Business Relationship in 12
India – Provisions of Indian Constitution Pertaining to Business.
Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture on
III Business – Cultural Heritage - Social Groups - Linguistic and 12
Religious Groups – Types of Social Organization – Relationship
between Society and Business - Social Responsibilities of Business.
Economic Environment
Economic Environment – Significance and Elements of Economic
Environment - Economic Systems and their Impact of Business –
IV 12
Macro Economic Parameters like GDP - Growth Rate of Population
– Urbanization - Fiscal Deficit – Plan Investment – Per Capita
Income and their Impact on Business Decisions.
Technological Environment
Technological Environment – Concept - Meaning - Features of
V Technology-Sources of Technology Dynamics - Transfer of 12
Technology- Impact of Technology on Business - Status of
Technology in India- Determinants of Technological Environment.
TOTAL 60
CO Course Outcomes Knowledge Level
CO1 Remember the nexus between environment and business. K2
Apply the knowledge of Political Environment in which K3
CO2
the businesses operate.
Analyze the various aspects of Social and Cultural K3
CO3
Environment.
CO4 Evaluate the parameters in Economic Environment. K3, K4
Create a conducive Technological Environment for K4
CO5
business to operate globally.
 Textbooks
1 C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi
Francis Cherunilam, Business Environment, Himalaya Publishing House,
2
Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials of Business Environment, Himalaya Publishing House,
4.
Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
5.
Publications, New Delhi
Reference Books
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T Prentice Hall, New Jersey
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.8 3
3 2 3 2 2.6 3 2.2 3 3
E

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – II

SEC II- NME II- TALLY PRACTICAL -II

Marks
L T P S Credits Inst. Hours
Subject Code
CIA External Total
24UCOSECQ2 2 2 2 40 60 100
Learning Objectives
The Students will be able to
LO1 Understand the concepts of accounting voucher and its types
LO2 Maintain ledgers and post the transactions
LO3 Understand the concept of BRS and prepare budgets
LO4 Prepare Invoices with GST computation
LO5 Generate reports and prepare stock reports
Unit Contents No. of Hours
Understanding Accounting vouchers –
Contra voucher – Payment voucher – Receipt
I voucher – Journal voucher – Sales voucher – 6
Credit Note voucher – Purchase voucher –
Debit Note voucher.
Billwise Debtors and Creditors Ledgers
– Payment Vouchers – Allocation of Bills –
Receipts voucher – Contra of Journal voucher -
II 6
Sales and purchase order processing - Returns
Management.

Bank Reconciliation Statement –

III Manual and Automatic – Budgets for Expenses 6
– Cheque printing and Management
Goods and Services Tax – GST Tax
Structure Determination of Tax GST
Registration Managing HSN CODE/SAC -
GST Rate Structure - Supply of Goods and
IV 6
Services Invoicing - Input Tax Credit -
Purchase voucher with GST – Inter-State
Purchase Entry – Inter - state purchase entry in
GST – Sales voucher with GST.
Ledger reports – Cash/Bank Report –
Bill receivable and payment – Day reports -
V 6
Balance sheet – profit and loss A/C – Stock
Summary – Stock Transfers – Order Summary
TOTAL 30
CO Course Outcomes Knowledge Level
Identify and enter transactions in vouchers K2
CO1

CO2 Maintain debtors and creditors ledgers K2

CO3 Prepare BRS and budgets K3

CO4 Entering details in Invoices with GST K2

 Generate ledger reports and prepare stock K3
CO5 reports
Text books
Asok .K.Nadhani (2018), Tally. ERP 9 Training Guide, BPB Publications,
1.
India
Vikas Gupta (2018), Comdex Tally. ERP 9 Course Kit with GST and MS
2.
Excel, Dreamtechpress, India
Web Resources
1. https://tallysolutions.com/learning-hub/
https://www.rivereastlibrary.org/Pages/Index/183493/tech-time-online-
2. resources-with-tally
https://www.tallysoft.com/wp-content/uploads/2017/07/TallyExplorer-
3.
Manual_v5.1.0.0.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 FIRST YEAR – SEMESTER – II

SEC III - (IKS) ANCIENT INDIAN ETHOS FOR MODERN MANAGEMENT

Marks
L T P S Credits Inst. Hours
Subject Code
CIA External Total
24UCOSEC3 2 2 2 30 70 100
Learning Objectives
LO1 Understand the concepts of management as stated in Ramayana
LO2 Identify the principles of leadership from Mahabharatha
LO3 Acquire the knowledge on Business & Management Lessons from Bhagavad Gita
LO4 Know the Ethics and Moral Values from Thirukkural
LO5 Observe the qualities of a leader for a corruption free reign
No. of
Unit Contents
Hours
Unit I - Wisdom of Ramayana into Management
Introduction to the Ramayana - Rama as a role model for ethical leadership -
I Decision making and crisis management - Hanuman's dedication and team spirit - 6
Building a diverse and effective team - Valmiki's account of Rama's disciplined
life in exile - Time management and personal discipline.
Unit II - Management concepts in Mahabharata
Introduction to Mahabharata - Esprit de Corps (Team work) - Resource
II 6
management - SWOT analysis - Strategy and Leadership - Excellence in
Governance - Women Empowerment.
Unit III - Business & Management Lessons from the Bhagavad Gita
Introduction to Bhagavad Gita - The concept of “Karma”, “Dharma” and
“Detachment” as a beneficial and its applications to business leaders - Codes of
III 6
business ethics and its importance in the world of business - the role of Gita in
business ethics management - four principles of Bhagavad Gita for business
ethics - mantra for business success - Krishna as management guru.
Unit IV - Thirukkural and Management
Introduction to Thirukkural - Management concepts in Thirukkural - Ethics and
IV 6
Moral values - Personality development and Motivation.

Unit V - Chanakya's Arthasashthra

Chanakya - An Introduction - Philosophy of Chanakya - Ethical Qualities in a
V leader- The king should be a leader - Rajrishi Concept-Chankya Neeti: Bounded 6
Rationality- Chankya's Observations on Corruption- Kautilya's Solution for
Corruption
TOTAL 30
CO Course Outcomes Knowledge Level
CO1 Potray the management principles from Ramayana K2, K3
 Analyse the principles and leadership qualities as stated in K3
CO2 Mahabharatha

Evaluate the Business & Management Lessons from Bhagavad K3

CO3 Gita

Enumerate the Ethical and Moral Values for management as K3

CO4 stated in Thirukkural

Manage and understand the qualities of a leader as stated by K2, K3

CO5 Kautilya

Web resources

https://www.xenelsoft.com/blog/10-management-lessons-from-ramayan/
https://www.bhuwanpant.com/4-popular-leadership-styles-one-can-learn-from-mahabharat/
https://www.isme.in/essence-of-bhagavad-gita-in-management-studies/
https://ethicalvaluesinindianscripturesvedbhatia.wordpress.com/2015/03/09/chapter-8-ethical-values-from-
thirukkural-ved-bhatia/
https://www.clearias.com/chanakya-neeti/#who-is-chanakya
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 3 2 2 3 2 3 3
2 3
CO2 3 2 3 2 3 3 2 3 3

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

3 – Strong, 2- Medium, 1- Low