DWARAKA DOSS GOVERDHAN DOSS VAISHNAV COLLEGE

(Autonomous)
College with Potential for Excellence, Linguistic Minority Institution
Affiliated to University of Madras

Arumbakkam, Chennai – 600 106

DEPARTMENT OF FINANCE & TAXATION

CHOICE BASED CREDIT SYSTEM (CBCS) WITH GRADING

SEMESTER SYSTEM WITH CREDITS

ACADEMIC YEAR 2021 - 2022

SCHEME

AND

OUTCOME BASED EDUCATION SYLLABUS

 VISION OF THE INSTITUTION

To impart value-based quality academia, to empower the students with wisdom and to
charge them with rich Indian traditions and culture, to invoke the self, to broaden the
same towards nation building, harmony and universal brotherhood

MISION OF THE INSTITUTION

To ensure your sustained progress and development in imparting quality education, to

pioneer new avenues of teaching and research and to emergence as an institution with
potential for excellence
 DEPARTMENT OF FINANCE AND TAXATION
VISION

To provide conductive ambience for learning commerce and career oriented courses, thereby
imparting professional values among the students.

MISSION

M 01- To educate the students to pursue professional qualification in accountancy

and commerce

M 02- To focus on inculcating managerial and operational skills among the students

M 03- To emphasize on value education by nurturing ethical values in behavior

and action

M 04- To continue to have integration with the largest international accounting body

M 05- To maintain appropriate benchmarks with respect to course curriculum

ELIGIBILITY FOR ADMISSION

Candidates for admission to the first year of the B.Com. (Finance & Taxation) programme shall be
required to have passed the higher secondary examinations under Commerce stream with commerce
and accountancy (Academic or Vocational Stream) conducted by the Government of Tamil Nadu or
an examination accepted as equivalent thereof by the Syndicate of the University of Madras.

PROGRAM EDUCATIONAL OBJECTIVES:

The programme:

PEO-1 Will enable the students to pursue a career as auditors, accountants, managers,
tax advisors and consultants in commerce related domains
PEO-2 Will develop a comprehensive understanding of management and technical skills to
cater the needs of the ever changing business systems
PEO-3 Will enhance teamwork, leadership, integrity and accountability through discussion
and learning
PEO- 4 Will be able to apply theoretical and practical laws to solve the real-time problems of
the industry thereby strengthen strategic positioning in global economy
 PEO TO MISSION STATEMENT MAPPING

MISSION STATEMENTS PEO1 PEO2 PEO3 PEO4

M1 3 2 2 2
M2 2 1 3 2
M3 2 1 3 3
M4 3 3 1 2
M5 1 1 3 2

PROGRAM SPECIFIC OBJECTIVES:

The undergraduate program in Finance and Taxation aims at:

PSO 01-Providing opportunity to students to access the latest trends, information and knowledge
within the global perspective

PSO 02-Equipping and supporting the students to qualify as the member of Association of Certified
Chartered Accountants, UK

PSO 03- Grooming the skill for developing a comfortable and a competitive learning experience

PSO 04-Imparting hands-on exposure for advanced learning in the domain of taxation and finance
 PROGRAM OUTCOME:

At the end of the programme the students will be able :

To participate in various types of employment, development activities and

PO1 public discourses particularly in response to the needs of the community one
serves
PO2 To understand the need and have the competencies to support local, regional
and national development
PO3 To develop critical and analytical thinking

To develop conceptual understanding , problem solving and application of

PO4 skills
To provoke entrepreneurship among the students along with strong ethics and
PO5 communication skills

PO6 To develop a questioning mind in diverse environments for better outcomes

PO7 To engage in lifelong learning and enduring proficient progress

MAPPING OF PEO WITH PO

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

PEO 1 2 3 2 1
PEO 2 3 2 1 3
PEO 3 2 3 1 3
PEO 4 3 3 2 2
 B.Com (Finance & Taxation)-SCHEME OF THE SYLLABUS

FIRST SEMESTER

Sl.No Course Name of the Course Hours Instructional Credits Exam Max. Marks
Component Distribution Hours Hours
L T P S CIA ESE
1 Part – I Language Courses Offered by 4+2 3 3 40 60
Language dept.
2 Part – II English Offered by 4 3 3 40 60
English dept.
3 Part – III Core I - Business 4 0 0 1 5 4 3 40 60
Accounting
4 Part – III Core II Business 4 0 0 1 5 4 3 40 60
Economics
5 Part – III Allied I Information 1 0 4 1 6* 4 3 Record –40
Technology Practical 60
(Practical)
6 Part – IV Non Major Elective / 2 0 0 0 2 2 3 50 50
*Basic Tamil /
Advanced Tamil
7 Part – IV Skill Based Subject 2 0 0 0 2 3 3 50 50
Soft Skills – I
Total 23 0 4 3 30 23
*Lecture – 2 Hrs, Lab – 4 Hrs
 SECOND SEMESTER

Sl.No Course Name of the Course Hours Instructional Credits Exam Max. Marks
Component Distribution Hours Hours
L T P S CIA ESE
1 Part – I Language Courses Offered by 4 + 2* 3 3 40 60
Language dept.
2 Part – II English Offered by 4 3 3 40 60
English dept.
3 Part – III Core III Financial 4 0 0 1 5 4 3 40 60
Accounting
4 Part – III Core IV Principles of 4 0 0 1 5 4 3 40 60
Management
5 Part – III Allied II Ethics & 5 0 0 1 6 5 3 40 60
Corporate Governance
6 Part – IV Non Major Elective / 2 0 0 0 2 2 3 50 50
*Basic Tamil /
Advanced Tamil
7 Part – IV Skill Based Subject 2 0 0 0 2 3 3 50 50
Soft Skills – II
Total 27 0 0 3 30 24
Non Major Electives (Semester I) Non Major Electives (Semester II)

Basics of Retail Marketing Basics of Business Insurance

THIRD SEMESTER
Sl. Course Name of the Course Hours Instructional Credits Exam Max. Marks
No Component Hours Hours
Distribution
L T P S CIA ESE

1 Part – III Core V Corporate 5 0 0 1 6 4 3 40 60

Accounting
2 Part – III Core VI Audit & 3 1 0 1 5 4 3 40 60
Assurance
3 Part – III Core VII Corporate & 4 0 0 1 5 4 3 40 60
Business Laws
4 Part – III Core VIII Cost 5 0 0 0 5 4 3 40 60
Accounting
5 Part – III Allied III Business Offered by 6 5 3 40 60
Mathematics Mathematics dept.
6 Part – IV Skill Based Subject 2 0 0 0 2 3 3 50 50
Soft Skills – III
7 Part – IV Environmental Studies 1 0 0 0 1 Examination will held in
Sem IV
Total 26 1 0 3 30 24
 FOURTH SEMESTER

Sl. Course Name of the Course Hours Instructional Credits Exam Max. Marks
No Compon Hours Hours
Distribution
ent L T P S CIA ESE
1 Part – III Core IX Financial Reporting 4 0 0 1 5 4 3 40 60

2 Part – III Core X International Marketing 4 0 0 1 5 4 3 40 60

3 Part – III Core XI Management 5 0 0 0 5 4 3 40 60

Accounting - I
4 Part – III Core XII International 3 1 1 1 6 4 3 40 60
Taxation & Technology

5 Part – III Allied IV Operations Research Offered by 6 5 3 40 60

Mathematics dept.
6 Part – III Internship ( 2 Weeks) 0 0 0 0 0 1

7 Part – IV Skill Based Subject 2 0 0 0 2 3 3 50 50

Soft Skills – IV
8 Part – IV Environmental Studies 1 0 0 0 1 2 3 50 50
Total 25 1 1 3 30 27

FIFTH SEMESTER

Sl. Course Name of the Course Hours Instructional Credits Exam Max. Marks
No Component Hours Hours
Distribution
L T P S CIA ESE

1 Part – III Core XIII Corporate 4 0 0 1 5 4 3 40 60

Finance
2 Part – III Core XIV Information 4 0 0 1 5 4 3 40 60
Management
3 Part – III Core XV Income Tax – 6 0 0 0 6 4 3 40 60
Law & Practice
4 Part – III Core XVI Financial 5 1 0 0 6 4 3 40 60
Management
5 Part – III Open Elective I 6 0 0 0 6 5 3 40 60
1.Financial Services
2.International Financial
Reporting Standards
8 Part – IV Value Education 2 0 0 0 2 2 3 50 50
Total 27 1 0 2 30 23
 SIXTH SEMESTER

Sl. Course Name of the Course Hours Instructional Credits Exam Max. Marks
No Component Hours/week Hours
Distribution
L T P S CIA ESE
1 Part – III Core XVII Insurance & 6 0 0 0 6 4 3 40 60
Risk Management
2 Part – III Core XVIII Banking Law 5 0 0 1 6 4 3 40 60
& Operations
3 Part – III Core XIX Goods & 6 0 0 0 6 4 3 40 60
Services Tax [GST] &
Customs Law
4 Part – III Elective II 5 0 0 1 6 5 3 40 60
1.Project Management
2.Indian Accounting
Standards
5 Part – III Elective III – Project 0 0 3 3 6 5 3 20 80
Work & VIVA VOCE
8 Part – V Extension Activity 0 0 0 0 1
Total 22 0 3 5 30 23
 SYLLABUS FOR
B.Com
FINANCE & TAXATION

CHOICE BASED CREDIT SYSTEM (CBCS) WITH GRADING

SEMESTER SYSTEM WITH CREDITS

OUTCOME BASED EDUCATION SYLLABUS

Semester: I Course Code: CORE I Course: Business Accounting

LEARNING OUTCOME- On learning the course the students will be able to

know the Principles of Accounting in General and Understand the System of Keeping Financial Accounting
Records.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Explain the concept and purpose of Financial Accounting, and Understand the role
of Accounting concepts in maintaining books of accounts
CO2 Demonstrate the use of Double entry system and preparation of Journal, Ledger
and Trial Balance
CO3 Recording for Errors and creation of Suspense Account, and Derive a Bank
Reconciliation Statement from the balances of Cash Book and Bank Book
CO4 Preparation of Final Accounts and explain the need for adjustments in the
Statement of Profit and Loss and Balance sheet
CO5 Apply the appropriate method of Depreciation and Charge for Depreciation using
SLM, WDVM and SFM
CO6 Interpret the relationship between various Financial Transactions with regard to
Profitability, Turnover and Solvency Ratios, thereby facilitating comparison of
performance of business

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3
CO2 3 3
CO3 3 3 1 2
CO4 3 2 2
CO5 2 2
CO6 3 2 2 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3 3
CO2 1 2
CO3 3 2
CO4 1 1
CO5 3
CO6 2 2
Semester I
Subject CORE I – BUSINESS ACCOUNTING
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Accounting - Meaning and scope of accounting - Financial Statements, meaning – purposes of 1

financial statements for the users– main elements of financial reports – *conceptual framework –
definitions of asset, liability, equity, income & expenses. Qualitative characteristics of financial
statements - Concepts of relevance, faithful presentation, materiality, substance over form, going
concern, business entity, accruals, consistency, comparability, verifiability, understandability and
timeliness.

2 Main data sources for accounting – different business documents such as sales order, 2&3
purchase order, goods received note, quotation, goods dispatched note, invoice, credit & debit
notes, receipt, remittance advice, cash vouchers – understand the double entry accounting &
duality concept – types of transactions such as sales, purchases, payments & receipts,
Accounting Process - Recording into journals – ledger accounts – balancing of ledger
accounts – *accounting for discounts, sales tax – recording cash transactions – errors &
rectification – bank reconciliation statements.

3 Preparations of Final Accounts – Statements of profit or loss and other comprehensive income 4
- balance sheet – events after reporting period. [Adjustments – Closing Stock (accounting &
valuation of inventories), Outstanding and Prepaid items (accruals & prepayments,
receivables & payables), Depreciation, Provision for Bad Debts, Discount on Debtors
(provisions & contingencies), Interest on Capital and Drawings, Loss of Stock by Fire].

4 Tangible & Non-Tangible Assets – depreciation & amortization accounting– Meaning, 5

Causes, Types – Straight-Line Method (SLM) – Written down Value method (WDV) –
Sinking Fund Method.

5 Financial Statement Analysis - * uses of Interpretation of financial statements- Common size 6

financial statements - Common base year financial statements - Financial Ratios - Liquidity,
Leverage, Activity & Resource , Profitability, Market ratios.

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Practical Total To Answer Marks Per Total

Theory
Pattern Problems Questions Questions Question Marks
Section – A 5 5 10 10 2 20
Section – B 3 7 10 5 7 35
Section – C 1 4 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy(for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:
1. P.C. Tulsian – Financial Accounting – TATA McGraw Hill Publishers
2. T.S.Reddy and A.Murthy-Fianacial Accounting-Margham Publications
3. Jain &Narang, Advanced Accouting, Kalyani Publishers
4. R.L.Gupta & V.K.Gupta, Advanced Accounting, Sultan Chand & Sons, New Delhi
5. Shukla & Grewal, Advanced Accounting, S. Chand, New Delhi.
6. Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso,Financial Accounting: Tools
for Business Decision Making, Wiley

Reference Books:
1. Frank Wood, Business Accounting, Pearson Edition
2. Jill Collis, Andrew Holt, Business Accounting, TATA McGraw Hill
3. S.Parthasarathy and A.Jaffarulla,FinancialAccounting–KalyaniPublishers
4. Dr. S.Thothadri, Dr. S. Nafeesa, Financial Accounting, McGraw-Hill Publications

Note: Latest Editions of the books to be referred.

 Semester: I Course Code: CORE II Course: Business Economics

LEARNING OUTCOME - On learning the course the students will be able to understand the relevance and need
of the Economics in the Current Scenario and to analyze the importance of Business Economics and its relevance in
market conditions.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Paraphrase the relevance and need of economics in current business scenario
CO2 Apply the concept of law of demand and thereby determine the expected demand in the
future
CO3 Judge the consumer behavior and make inference on the basis of Law of Diminishing
Marginal Utility
CO4 Determine the pattern of price under various market forms
CO5 Define national income accounts, the content of economic indicators and technology

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 3 1
CO2 1 2 3 2
CO3 3 2 3
CO4 3 3 1
CO5 2 3 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3
CO2 1
CO3 3 2
CO4 2
CO5 3
 Semester I
Subject CORE II – BUSINESS ECONOMICS
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Introduction to Economics – Wealth, Welfare, Scarcity and Growth Views on Economics 1

– *Positive and Normative Economics – Scope and Importance of Managerial
Economics- Economic approach, Circular flow of activity, Nature of the firm, Forms of
organizations, Objectives of firms.Concepts: Production possibility frontiers –
Opportunity Cost – Accounting Profit and Economic Profit – Incremental and Marginal
Concepts.

2 2
Demand Function – Meaning of Demand – Determinants and Distinctions of demand –
Law of Demand – Slope & Elasticity of Demand –Shifts in the demand curve vs.
movement along the demand curve - *Demand Forecasting. Supply Function – Meaning
of Supply – Determinants of Supply – Law of Supply – Slope &Elasticity of Supply –
shifts in the supply curve Vs. movement along the supply curve - Concept of Equilibrium.

3 Consumer Behaviour - Indifference Curve – Definition, Properties and equilibrium - 3

Law of Diminishing Marginal utility – Equi-marginal utility – Consumer surplus and
producer surplus
Production Function - Factors of Production: Law of Variable proportion – Laws of
Returns to Scale –Costs of production -total cost, fixed cost, variable cost, average cost,
marginal cost, short run and long run costs- Producer’s equilibrium – Economies of scale
- Break Even Analysis.

4 Product pricing: price and output determination under perfect competition - profit maximization, 4
monopoly- price discrimination, monopolistic competition, oligopoly- collusion and cartels-
*pricing objectives and methods.

5 Introduction to National Income Accounts – Models of National Income Determination – 5

Economic Indicators; Technology and Employment – *Issues and Challenges.

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy(for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. P.L. Mehta, Managerial Economics- analysis, problems and cases – Sultan Chand Publishers, New Delhi.
2. C.M Chaundhary, business economics- RBSA Publishers, Jaipur
3. H.L. AHUJA, business economics, Sultan Chand Publishers, New Delhi

Reference books:

1. Maddala, G.S., and E. Miller. Microeconomics: Theory and Applications. McGraw- Hill International Ed.
2. Gupta G S, Managerial Economics- TATA McGraw Hill International

Note: Latest edition of the books to be referred.

Semester: I Course Code: ALLIED I Course: Information Technology

LEARNING OUTCOME - On learning the course the students will be able to facilitate the understanding of the
relevance and need of information Technology in the business and to customize the importance of IT Applications and its
relevance in commerce domain.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Explain the relevance and the need of information technology in commerce domain
CO2 Apply MS Word, menu and tool bar options, edit and format text.
CO3 Prepare worksheet and apply functions, formulae and charts using MS Excel
CO4 Design a powerpoint presentation and use custom animations and transitions
CO5 Prepare final accounts of a business using accounting software Tally

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3
CO2 3 2
CO3 3 3
CO4 3 2
CO5 3 1 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4
CO1 2 1

CO2 3 2

CO3 3 2

CO4 3 2

CO5 3 3
Semester I
Subject ALLIED I – INFORMATION TECHNOLOGY
Maximum Marks CIA- 40 Marks ESE-60 Marks
Credits/ Instruction Hours 5 Credits / 6 Hours per week (Lecture – 2 Hours. Lab – 4 Hours)
Exam Duration 3 Hours (Practical Examination)
L:T:P:S 1:0:4:1

UNIT CONTENTS OF THE MODULE

CO

1 Application of word processing - Menus & Tool Bars - Word processor – Creating 1
– Entering - Saving & printing the document - Editing & Formatting Text - Mail
Merge and Macros

2 2
Application of work sheet/spread sheet - Menus & Tool bars - Creating a worksheet -
Entering and editing of numbers - Cell reference - Worksheet to analyze data with graphs
& Charts. Advanced tools: Functions – Formulae– Formatting numbers - Macros –
Sorting - Filtering - Validation & Consolidation of Data - PivotTable Reports &
PivotChart Reports - Importing/Exporting data - Multi‐Dimensional Analysis of data -
Dashboard Reporting using MS ‐ Excel

3 Application of Power Point Presentation – Menus & Tool bars – Creating 3

presentations – Adding - Editing and deleting slides - Templates and manually –
Slide show – Saving - Opening and closing a Presentation –Types of slides - Slide
Views - Formatting – Insertion of Objects and Charts in slides - Custom
Animation and Transition

4 Introduction to MS ‐ Access - Working with Table and Forms - Working with Queries and 4
Reports.

5 Introduction to Tally. ERP 9 - Voucher Entry in Tally. ERP 9 - Generating Reports 5

In Tally. ERP 9 - Financial Analysis Tools In Tally.ERP 9 - E‐filing Process in
Tally ERP9.

Reference books:
1. Alexis Leon & Mathews Leon, Fundamentals of Information Technology, S Chand
Publishing
2. V Rajaraman, Introduction to Information Technology, PHI Learning House
3. S K Bansal, Fundamentals of Information Technology, SCS Publications
4. Guide to Tally, Tally Publications, Bengaluru
Evaluation Process
1. Record shall be evaluated jointly by Internal & External Examiners
2. Practical Examination shall be conducted by External Examiner, duly co-
ordinated by Internal Examiner.
 Semester: I Course Code: PART IV Course: NME-BASICS OF RETAIL MARKETING

LEARNING OUTCOME: On learning the course the students will be able to understand the basics of Retail
marketing with reference to India.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Explain the basic concept of Retailing and, and Understand the evolution of Retail
marketing in India
CO2 Understand the functions and classification of retailing
CO3 Elucidate the importance of Branding and Communication in Retailing
CO4 Identify with the latest trends and technology in Retailing

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2
CO2 2
CO3 1
CO4 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 1

CO2 2

CO3 1

CO4 1
Semester I
Subject NON MAJOR ELECTIVE I – BASICS OF RETAIL MARKETING
Maximum Marks CIA- 50 Marks ESE-50 Marks
Credits/ Instruction Hours 2 Credits / 2 Hours per week
Exam Duration 3 Hours
L:T:P:S 2:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Retailing – Definition – Retail Marketing – Growth of organized retailing in 1

India – Importance of retailing

2 Functions of Retailing – characteristics of Retailing – Types of Retailing – 2

store retailing – Non-store retailing

3 Retail location factors – Branding in retailing – private labeling – Franchising concept 3

4 Communication tools used in Retailing – Sales promotion, e-tailing- window display 3

5 Supply chain management – definition – importance – Role of information Technology in 4

retailing.

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy(for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Reference Books:
1. A.K Modern Retail Management – J.N.Jain & P.P.Singh Regal Publications , New delhi
2. Retail Management – Suja Nair, Himalaya Publishing house.

Note: Latest Editions of the books to be referred.

 Semester: 2 Course Code: CORE III Course: Financial Accounting

LEARNING OUTCOME: On learning the course the students will be able to know the Principles of Accounting
related to the commerce domain and gain working knowledge on the special transactions relating to the business .

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Gain working knowledge on the principles of accounting relating to Hire purchase and
Installment system
CO2 Solve the accounts with respect to Branch accounting and Departmental accounting
CO3 Familiarize with the concept of features of Consignment and Joint Venture business
and accounting treatment thereof
CO4 Prepare balance sheet with respect to admission, retirement and death of partners
CO5 Apply appropriate accounting provisions in case of dissolution of partnership

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 . 3 3 2
CO2 3 3 2
CO3 3 3 1
CO4 3 2
CO5 3 2 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3

CO2 2 2

CO3 3 3

CO4 3 2

CO5 1 3
Semester II
Subject CORE III - FINANCIAL ACCOUNTING
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE

CO

1 Hire Purchase System – Introduction – Accounting procedure for high value 1

goods – Default and Repossession – Hire purchase trading account –
Installment purchase system – Accounting treatment.

2 Branch Accounting – Debtors system, Stock and debtors system, Independent 2

branch (Foreign Branches excluded)– Branch final accounts system and whole sale
basis system.
Departmental accounts – inter-departmental transfers.

3 Consignment Accounts – Meaning – Features of consignment business – distinction 3

between sale and consignment– accounting treatment in the books of consignor and
consignee – Valuation of Inventories – Normal Loss – computation of different
types of commission – account sales

Joint Venture Accounts - Meaning – Features of joint venture transactions –

distinction between joint venture and partnership – methods of maintaining
joint venture accounts.

4 Partnership Accounts – Admission, Retirement and Death of Partner(s) – 4

Computation of Revised profit sharing ratios - Accounting for Goodwill –
Treatment of Reserves – Revaluation of Assets and Liabilities – Preparation of
Balance Sheet of Reconstituted firm.

5 Dissolution of Partnership – Insolvency of a partner – Garner Vs Murray – 5

Insolvency of one or more partners – Insolvency of all partners - piecemeal
Distribution – Proportionate Capital Method and Maximum Loss method.
Pattern for End Semester Examination

End Semester Practical Total To Answer Marks Per Total

Theory
Questions Pattern Problems Questions Questions Question Marks
Section – A 5 5 10 10 2 20
Section – B 3 7 10 5 7 35
Section – C 1 4 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:
7. P.C. Tulsian – Financial Accounting – TATA McGraw Hill Publishers
8. T.S.Reddy and A.Murthy-Fianacial Accounting-Margham Publications
9. Jain &Narang, Advanced Accouting, Kalyani Publishers
10. R.L.Gupta & V.K.Gupta, Advanced Accounting, Sultan Chand & Sons, New Delhi
11. Shukla & Grewal, Advanced Accounting, S. Chand, New Delhi.

Reference Books:
5. Frank Wood, Business Accounting, Pearson Edition
6. Jill Collis, Andrew Holt, Business Accounting, TATA McGraw Hill
7. S.Parthasarathy and A.Jaffarulla,FinancialAccounting–KalyaniPublishers
8. Dr. S.Thothadri, Dr. S. Nafeesa, Financial Accounting, McGraw-Hill Publications
9. Manikandan S, Rakesh Shankar R, Financial Accounting, Scitech Publications

Note: Latest Editions of the books to be referred.

Semester: 2 Course Code: CORE IV Course: Principles of Management

LEARNING OUTCOME: On learning the course the students will be able to learn and understand the
principles of traditional and contemporary management principles.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Understand management as a profession, science and art

CO2 Remember the contributions of different schools of management thought and relate to
Indian philosophy
CO3 Apply the concept, importance and steps involved in business planning, forecasting
and decision making including MBO
CO4 Interpret the principles of different organizational models and understand the basis for
departmentalization and delegation of authority
CO5 State the contributions of management thinkers in the field of motivation, leadership,
coordination and control
CO6 Apply latest management trends and concepts and compare it with regard to quality
management systems in an organization
Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 3 3 2
CO2 2 3
CO3 2 3 2
CO4 3 3
CO5 3 3 3 1
CO6 2 2 3
Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3 1

CO2 2

CO3 2 3

CO4 2 2

CO5 3

CO6 3
Semester II
Subject CORE IV – PRINCIPLES OF MANAGEMENT
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Management - definition, importance, functions; *Nature-as profession, science 1&2

and art, universality of management; *Levels of management - strategic, middle
management & operational levels - managerial tasks and skillsClassical School-
contributions of Taylor, Henry Fayol and Elton Mayo,Different schools of
management thought – Approaches in Management - Behavioural, Scientific,
Systems, and Contingency, Management thoughts in Indian Philosophy – An
Overview.

2 Planning - concept, importance, types, steps, premises, *Barriers to effective 3

planning and remedial measures. MBO - Strategic Planning-concept.Forecasting-
concept – techniques.Decision making – Meaning, Advantages and
Disadvantages, process, problems in Decision making.

3 Organising - concept, importance, principles, different organization models - 4

Line & Staff, Functional, Product, Matrix, Geographical, Virtual, Formal &
Informal Organizations, Networks - Types of Network Organizations/Clusters
Organizational Designs for Change and Innovation*Departmentation – need,
basis, principles - Delegation of Authority - elements – steps – barriers-
Centralisation and Decentralization of Authority - Span of Management –concept
- types and factors.[Role of different functions within an organisation such as R
& D, sales, marketing, production, purchase, administration, finance &
accounting, support services, and human resources – relationship between
accounting and other business functions]

4 Motivation: concept, importance, contributions of McGregor, Maslow, and 5

Herzberg.Leadership: concept, importance, types, leadership traits - different types
of leadership styles – Approaches to leadership referring to theories of Adair,
Fiedler, Bennis, Kotter& Heifetz, Ashridge, Blake& Mouton – managing teams.Co-
ordination: concept, significance, principles, and techniquesControl: concept and
steps, Control Techniques.

5 Latest trends in Management- Concept of Knowledge management, 6

technology management, Employee energy management, Process & change
management- project quality standards – six sigma, CMM, CMMI, PCMM,
Impact of IT quality management systems, learning organizations.

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. Gupta.C.B, Business Management, Sultan Chand Publishers, New Delhi

2. Koontz Harold and Heinz Weihrich , Essentials of Management , TATA McGraw Hill
3. Prasad L.M., Principles & Practice of management, Sultan Chand Publishers

Reference Books:

4. Stoner.A.F and freeman.R.E., Management, Prentice Hall of India

5. Chhabra, T.N. Principles and Practice of Management. DhanpatRai& Co.,

Note: Latest edition of the books to be referred.

Semester: 2 Course Code: Course: Ethics and Corporate
ALLIED II Governance

LEARNING OUTCOME: On learning the course the students will be able to understand the evolution and
genesis of corporate governance globally & in India and to facilitate the understanding of the relevance and need of
the corporate governance.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Understand the evolution and genesis of ethics in India

CO2 Describe the relevance and need of strengthening the personal and organizational
integrity
CO3 Relate CSR towards stakeholders, environment and the society as a whole
CO4 Understand the scope of corporate governance with respect to disclosure requirements
CO5 Explain the role of SEBI in enforcement of corporate governance with regard to
shareholders’ grievances and investor protection

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2
CO2 3
CO3 2 2
CO4 2 2
CO5 2 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3
CO2 2
CO3 2
CO4 3 1
CO5 1 2
Semester II
Subject ALLIED II – ETHICS & CORPORATE GOVERNANCE
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 5 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:0:1

UNIT CONTENTS OF THE MODULES CO

1 Concept of ethics – sources – ethics and morals – justice – fairness – values – 1

relevance of business ethics – arguments for and against – business values for
21st century – ethics in Indian business – *Ethics in Indian Epics
(Mahabharatham, Arthasasthram) – an Overview.

2 Ethical management – strengthening of personal and organizational integrity – 2

complexity and group dynamic – spiritual core of leadership – leaders and the
value reference – *corporate scams and its effects – law as an instrument of
ethics.
3 Corporate social responsibility – meaning – promoting – stakeholders’ 3
satisfaction – corporate responsiveness – managing socially responsible
business – environment responsibility – ethics and ecology – *advertisement
and information disclosure- ethics at work place and professionalism.
4 Corporate Governance – meaning, scope – transparency – disclosures share 4
holders’ welfare vs. stakeholders approach – Board of Directors – Role, duties,
responsibilities – Independent Directors – Executive and compensation –
Disclosure requirements – *Director’s Responsibility Statement.

5 SEBI and corporate governance – Clause 49 A of SEBI listing agreement – 5

Committees under Listing agreement - Governance committees – Audit
committees – *Shareholders grievances committee – Investor protection –
shareholders information – Disclosure requirements – Role of Accountants
and Auditors – accountability – professional Code & values.

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text books:
1. Corporate Goverance and business Ethics by All India Management Association – Excell Books
2. RiyaRupani, Business Ethics & Corporate Governance, Himalaya Publishing House
3. Subhash Chandra Das, Corporate Governance in India, PHI Publishing House
4. William H. Shaw, Business Ethics – Thomson Publications

Reference Books:
1. N. Balasubramanyan, Corporate boards and Governance – Sterling publishers
2. Reference on corporate governance and directors duties and responsibilities – publication of
Institute of Company secretaries of India
3. Neville Bain & David Band “winning ways through corporate governance” – Macmillan
publishers

Note: Latest edition of the books to be referred.

Semester: II Course Code: PART IV Course: NME-BASICS OF
BUSINESS INSURANCE

LEARNING OUTCOME: On learning the course, the students will be able to understand the need and
importance of different types of Insurance.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Explain the basic concept of Insurance and Understand its function and importance
CO2 Understand the functions of regulating framework and authorities for Insurance in
India.
CO3 Identify the distinction between Life Insurance and General Insurance.
CO4 Aware of government and private players in the field of Insurance.

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3
CO2 2
CO3 2
CO4 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 1

CO2 1

CO3 1

CO4 1
Semester II
Subject NON MAJOR ELECTIVE II -BASICS OF BUSINESS
INSURANCE
Maximum Marks CIA- 50 Marks ESE-50 Marks
Credits/ Instruction Hours 2 Credits / 2 Hours per week
Exam Duration 3 Hours
L:T:P:S 2:0:0:0

UNIT CONTENT OF MODULES CO

1 Introduction to Insurance – Type of Insurance – Principles of Insurance 1

2 Salient features of IRDA Act – Administration of IRDA Act – Regulatory 2

measures of IRDA.

3 Life insurance products – Term, Whole life, Endowment. 3

4 Introduction to general Insurance – fire, marine and motor insurance. 4

5 Government and insurance companies – LIC India- private players in 5

Insurance in India

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total
Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Reference Books:
1. Dr.N.Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
2. Dr.A.Murthy – Elements of Insurance, Margham Publications, Chennai
3. M.N.Mishra – Insurance, Principles and practice, S.Chand & Co. Ltd., New Delhi
4. Nalini Prava Tripathy, Prabir Paal – Insurance Theory & Practice, Prentice Hall of India
5. Anand Ganguly – Insurance Management, New Age International Publishers.

Note: Latest Editions of the books to be referred

Semester: 3 Course Code: CORE V Course: Corporate Accounting

LEARNING OUTCOME: On learning the course, the students will be able to understand the various
Provisions of the Company Law & Accounting Standards.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Associate with the concepts of accounting for issue of shares and debentures,
employee stock option plan and assessment in case of redemption of shares and
debentures.
CO2 State the Concepts of divisible profits, managerial remuneration and profits prior to
in corporation
CO3 Distinguish between IFRS and Indian Accounting standards and explain the process
of Transition to IFRS
CO4 Value intangible assets, goodwill, patents, trademarks and IPR
CO5 Solve accounting problems with respect to Mergers and Amalgamations

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 3
CO2 3 2
CO3 2 3 2
CO4 2 1
CO5 3 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3

CO2 2

CO3 1

CO4 2

CO5 3
Semester III
Subject CORE V - CORPORATE ACCOUNTING
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:0:1

UNIT CONTENTS OF MODULES CO

1 Accounting for Issue of Shares & Debentures, Employee Stock Option 1

Plan – *Meaning, importance, Accounting for employee stock option plan.

2 Redemption of preference shares and Debentures – Underwriting of shares and 2

Debentures.

3 Corporate Financial Reporting – Concepts - Final Accounts as per new 3

guidelines – *divisible profits, managerial remuneration, profits prior to
incorporation.

IFRS in India - the application of IFRS in India through the use of Ind AS –
the applicability of Ind AS – the mapping of Ind AS to IFRS – differences
between IFRS &Ind AS – the list of IFRS (Ind AS) – Process of transition
to IFRS.

4 Valuation – Concepts – Valuation of Intangible Assets – Goodwill, Patents, 4

trademarks, IPR’s – *Characteristics-Valuation methods.
Asset based standards such as PPE, Intangible assets, borrowing costs,
impairment of assets, inventory & biological assets, provisions &
contingencies, events after reporting period, accounting policies, estimates
& errors.
5 Corporate Restructuring - Concepts and accounting treatment as per Accounting 5
Standard: 14 (ICAI) Advanced problems for Mergers and Amalgamations,
(excluding inter-company holdings)

* Self Study Portion

Pattern for End Semester Examination

End Semester
Practical Total To Answer Marks Per Total
Questions Theory
Problems Questions Questions Question Marks
Pattern
Section – A 5 5 10 10 2 20
Section – B 3 7 10 5 7 35
Section – C 1 4 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

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

2. T.S.Reddy and A.Murthy ,Corporate Accounting Margam Publishers.
3. R.L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New Delhi
4. S.N.Maheswarm Advanced Accounting, Sultan Chand & Sons, New Delhi

Reference Books:

1. M.C.shukla &T.S.Grewal, Advanced Accounting, S.Chand&Co.Ltd. New Delhi

2. Hanif& Mukherjee, Advanced Accounting, TATA McGraw Hill Publications

Note: Latest edition of the books to be referred.

Semester: 3 Course Code: Course: Audit and Assurance
CORE VI

LEARNING OUTCOME: On learning the course, the students will be able to understand the significance
and importance of auditing in accounting sphere & business domain

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Interpret the Significance and Importance of Auditing in accounting and business
domain.
CO2 Plan and obtain for audit assignments, assessment of audit risk and documentation
CO3 Assess the internal control system, communication of Internal controls and application
of Internal auditing concept.
CO4 Collect audit evidence by observation, Inspection, Re calculation and enquiry
CO5 Design and disclose audit reports and apply information system audit

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2
CO2 3 2 1 1
CO3 2 3 2
CO4 2 3 1 2
CO5 2 2 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2

CO2 3

CO3 1

CO4 2

CO5 1
Semester III
Subject CORE VI – AUDIT & ASSURANCE
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 3:1:0:1

UNIT CONTENTS OF THE MODULE CO

1 Concept of audit & assurance – professional ethics of an auditor – scope of 1

internal & external audit – governance & audit.

2 Obtaining & planning for audit assignments – understanding the entity & its 2
environment – assessing audit risk – fraud risk – interim audit and impact of
work performed - audit planning & documentation – audit evidence,
documentation, working papers.

3 Internal control system assessment – control environment, risk assessment 3

procedures, monitoring of controls – evaluation of internal control system by
auditor – test of control – communication on internal controls, Application of
concept of materiality and audit risk, Concept of internal audit.

4 Techniques of collecting audit evidence such as inspection, observation, 4

external confirmation, recalculation, analytical procedures, and enquiry –
quality & quantity of audit evidence – audit sampling – computer assisted
auditing techniques – review procedures including subsequent events, going
concern, written representations.
5 Audit Report – Characteristics – types of opinion – preparation of reports 5
and certificates, disclosures, *Latest Trends in Auditing – Information System
Audit.

* Self Study Portion

 Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. Karon . L. Hooks, Auditing & Assurance Services, Wiley

2. Alvin A. Arens& Others, Auditing & Assurance Services,

Reference Books:

3. Sharma T.R.,Auditing Principles & Problems, SahityaBhawan, Agra

4. Kamal Gupta and Ashok Arora, Fundamentals of Auditing, Tata McGraw Hill Publishing
Company
5. ACCA Study material,Kaplan Publications

Note: Latest edition of the books to be referred.

Semester: 3 Course Code: Course: Corporate and Business Law
CORE VII

LEARNING OUTCOME: On learning the course, the students will be able to understand the relevance of
legal aspects of business and Legal Remedies available Law to the business & stakeholders

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 To describe the legal framework related to business and understand the relevance of
legal remedies available to stake holders
CO2 Apply the provisions of Company’s Act, 2013 and remember the concepts of various
types of Companies
CO3 Classify Right issue and Bonus issue and explain Dematerialization of shares, Company
meetings and administration
CO4 Define the Law of contracts, explain the kinds of contract and understand the Elements
of valid contracts.
CO5 Identify special contracts with respect to bailment, pledge, indemnity and guarantee
CO6 Compare the provisions regarding Condition and Warranty, understand the scope of Sale
of Goods Act and Information Technology Act

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7
CO1 2 1
CO2 3 2 2
CO3 2 3
CO4 3 3
CO5 2 3 3
CO6 3 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4
CO1 2
CO2 3
CO3 1
CO4 2
CO5 2
CO6 3
 Semester III
Subject CORE VII – CORPORATE & BUSINESS LAWS
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

Companies Act, 2013 - Introduction- Definition of Company – Characteristics – Types of 1
Company – One Person Company (OPC) – Dormant Company – Small Company - Lifting of
1 the Corporate Veil - Formation of Company - Incorporation Procedures – * Documents/E- &
forms to be filed with Registrar for registration of Companies– Certificate of Incorporation –
Preliminary Contracts - Incorporation Documents - Memorandum of Association – Articles of 2
Association – Contents – Alterations

Share Capital – Issue Procedures – Rights Issue – Private Placement – Bonus Shares - 3
alteration of share capital – Transfer of shares - *Dematerialization of shares - transmission of
shares – Registration of Charge. Members and shareholders – Mode of acquiring membership
– Rights and privileges of Members, Register of Members- Voting Rights.Company Meetings -
2 Annual General Meeting – Extraordinary General Meeting – Class Meeting – Special and
Ordinary business - convening and conduct of meetings.Administration - Key Managerial
Personnel – Women Directors – Independent Directors – Roles and Responsibilities.

Introduction to Mercantile Law - Law of Contract and basic definitions -Kinds of Contracts, 4
Essentials of a Valid Contract - offer and Acceptance and Communication, Consideration,
3 Capacity to Contract, Free Consent, Legality of Object and Consideration, Performance of
Contract, Discharge of Contract, Breach of Contract – Remedies.Special Contracts-
Bailment- Definition and Essential elements, Rights and duties of bailor and bailee, Finder
of lost goods.Pledge- Essentials, Rights and duties of Pawnor and Pawnee, Indemnity-
Definition, nature of liability of surety, rights of surety, Discharge of surety, Guarantee-
Meaning and definition, types, revocation of guarantee
Contract of Agency – Creation – classification of Agents – Principal Agent relationships – 5
4 *Delegation of authority – Personal liability of agent – Termination of agency, Sub agents and
substituted agents.
The Sale of Goods Act, 1930 –Introduction – definition - goods and their classification; sale
and a agreement to sell - essential elements of contract of sale - *sale distinguished from hire
purchase and instalment sale.
Conditions and Warranties - distinction between condition and warranty - implied conditions 6
5 and warranties- Doctrine of Caveat Emptor and its exceptions - Transfer of Ownership - passing
of property from the seller to the buyer - unpaid seller and his rights. Information Technology
Act – Scope, Objectives, Electronic Contracting, electronic records and digital
signatures,*cyber offences, legality of e-marketing.
* Self Study Portion
Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. N.D.KAPOOR, Elements of mercantile law, Sultan Chand & co

2. P.P.S Gogna, Company Laws, S. Chand & co
3. Dr.M.R.Sreenivasan, Business Law 2nd Edition Margham Publication, Chennai

Reference Books:

1. P.C.Tulsian Business Laws, 2nded, Tata Mcgraw Hill, New Delhi

2. ICSI Material on Company Law

Note: Latest edition of the books to be referred.

Semester: 3 Section: Course Code: Course: Cost Accounting
CORE VIII

LEARNING OUTCOME: On learning the course, the students will be able to know the Process of Accounting for
Cost Elements and understand the advantages of Costing to the Stakeholders, Workers, Creditors and the Public.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 To identify the advantages of costing to stakeholders, workers, creditors and the public
CO2 Interpret the cost concepts, cost centers and cost units and prepare cost sheets, tenders and
quotations.
CO3 Appraise material procurement procedures, documentation of receipt and issue of stock,
application of inventory control techniques.
CO4 Prepare attendance and payroll procedures, overview of statutory requirements and computation
of labour efficiency, capacity and volume ratios
CO5 Assess profit or loss in case of industries who apply Process costing
CO6 Design Budgets and distinguish between various budgets such as functional budget, fixed &
flexible budget, cash budget and zero base budget

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 3 2
CO2 3 2 1
CO3 2 2 2
CO4 2 2 2
CO5 3 1
CO6 1 2 3 2 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 1 3
CO2 3 2
CO3 2 3
CO4 3 1
CO5 2 1
CO6 1 2
Semester III
Subject CORE VIII – COST ACCOUNTING
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Introduction to Cost Accounting – Meaning - *Objectives and advantages of 1&2
cost accounting, Relationship between cost accounting and financial
accounting.
Cost concepts and classifications - Cost centres and Cost units - cost behaviour
with use of graphs Role of a cost accountant in an organization. Elements of
cost – Preparation of cost sheets – Tenders and quotations – Reconciliation of
Cost & Financial Accounts. (Reference to Cost Accounting Standard (CAS)–
1)
2 Materials - Procurement procedures— Store procedures and documentation in 3
respect of receipts and issue of stock,Material/inventory control- concept and techniques-
Techniques of fixing of minimum, maximum and reorder levels, EOQ, ABC classification;
Stock taking and perpetual inventory.
Accounting and control of purchases, storage and issue of materials. Methods
of pricing of materials issues – FIFO, Weighted Average, Standard, Treatment
of Material Losses. (Reference to CAS – 6)

3 Labour cost – Attendance and payroll procedures, Overview of statutory 4

requirements, Overtime, Idle time and – Labour turnover – Remuneration
systems and incentive schemes (Reference to CAS – 7). labour efficiency,
capacity & volume ratios. Overhead – Classification – allocation,
apportionment and absorption of overhead.Under and over-absorption –
Machine Hour rate.
4 5
Costing Systems - Process costing – Treatment of Normal, Abnormal losses
and Gains – Valuation of Work- in Progress, Statement of Equivalent
Production.

5 Budgeting and budgetary control: Concept of budget and budgetary control - 6

*objectives, merits, and limitations, Functional budgets, Fixed and flexible
budgets, Cash Budget - Zero base budget, – Variance Analysis – Material
Variance only.
* Self Study Portion
Pattern for End Semester Examination

End Semester Practical Total To Answer Marks Per Total

Theory
Questions Pattern Problems Questions Questions Question Marks
Section – A 5 5 10 10 2 20
Section – B 3 7 10 5 7 35
Section – C 1 4 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

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

2. Dr.S.N.Maheswari, Principles of Cost Acounting, Sultan Chand Publications
3. T.S.Reddy and Y.Hari Prasad Reddy, Cost Accounting, Margham Publications

Reference Books:

1. S.P. Iyengar, Cost Accounting, Sultan Chand

2. V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand Publications

Note: Latest edition of the books to be referred.

Semester: 4 Course Code: Course: Financial Reporting
CORE IX

LEARNING OUTCOME: On learning the course, the students will be able to understand about the
Preparation of the financial statements of banking &Insurance companies.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Compile financial information and financial statements relating to banking and insurance
standards
CO2 Illustrate the provisions of consolidation of group financial statements and relevant
accounting standards
CO3 Relate the international standards with respect to income taxes, cash flows and
government grants
CO4 Compare the exchange rates, investment in associates and joint ventures
CO5 Report the financial position of holding companies and preparation of consolidated
balance sheet

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2 2
CO2 3 2 1
CO3 2 1 2 3 2
CO4 2 2 2 2 3
CO5 3 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3

CO2 1

CO3 2

CO4 3

CO5 1
Semester IV
Subject CORE IX – FINANCIAL REPORTING
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Corporate Financial Reporting - Concept – objectives – Financial reporting and 1

Financial Statements – objectives of Financial statements. Users in Financial
reporting. Qualitative characteristics of financial reporting information-Benefits
of Financial reporting
2 International Standards related to Incomes Taxes, cash flows, Government 2
Grants, effects of changes in foreign exchange rates, investments in associates &
joint ventures, leases.
3 Accounting for Insurance Companies – Life Assurance Fund – Valuation Balance 3
Sheet & Treatment of Surplus - Revenue Account for Life & General insurance
Companies – Balance Sheet (Simple Problems Only).
4 Integrated reporting - Accounting for Holding Companies - Consolidated 4
financial statements (excluding group cash flow statement) for a simple group
with one subsidiary and one associate – computation of fair value of net assets,
goodwill and Non-Controlling Interest (NCI) on date of acquisition -computation
of group reserves on date of consolidation – fair value adjustments on
consolidation – effects of intra-group trading on consolidation –– consolidation of
Balance Sheet – treatment of mutual Owings, contingent liabilities – unrealized
profit – revaluation of assets – bonus issue and payment of dividend
(intercompany holdings excluded) as per AS 21.
5 Accounting for Banking Companies in India – Non Performing Assets – 5
prudential norms – Rebate on Bills discounted – profit and Loss account and
Balance Sheet – (Revised Format).
Pattern for End Semester Examination

End Semester Practical Total To Answer Marks Per Total

Theory
Questions Pattern Problems Questions Questions Question Marks
Section – A 6 4 10 10 2 20
Section – B 4 6 10 5 7 35
Section – C 2 3 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. R.L.Gupta and M.Radhaswamy, Advanced Acounting, Sultan Chand & Sons, New Delhi
2. S.N.Maheswari Advanced Accounting, Sultan Chand & Sons, New Delhi
3. Jain & Narang, Advanced Accountancy, Kalyani Publishers
4. T.S.Reddy and Dr.A.Murthy, Corporate Accounting, Margham Publications.

Reference Books:
1. Bruce Mackenzie & Others, IFRS 2012: Interpretation and Application of International Financial
Reporting Standards, Wiley
2. Loftus, Financial Reporting, Wiley
3. ACCA Study Material, Kaplan Publications

Note: Latest edition of the books to be referred.

 Semester: 4 Course Code: Course: International Marketing
CORE X

LEARNING OUTCOME: On learning the course, the students will be able to know the importance of
Marketing at global level and understand the advantages of marketing in liberalized era of globalization &
understand the significance of global village.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Distinguish between the concept of marketing in the traditional period when compared
to liberalized era of globalization.
CO2 Paraphrase the scope and challenges of International marketing, protectionism, trade
barriers and easing trade restrictions.
CO3 Appraise the role of IMF, World Bank, WTO, TRIPS and liberalization of service
industries.
CO4 Examine International Market opportunities through market research, planning and
strategy making.
CO5 Interpret standardization and differentiation with respect to global product management.
CO6 Define global logistic management, global advertising and promotional strategies.

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 3 2
CO2 2 2 3 3
CO3 2 3 2 2
CO4 1 2 1 2 1
CO5 3 2 3
CO6 1 2 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4
CO1 2 3
CO2 2
CO3 1
CO4 3
CO5 2
CO6 3 2
 Semester IV
Subject CORE X – INTERNATIONAL MARKETING
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Introduction to International Marketing – Meaning, Importance - Scope 1& 2

and challenges of international marketing - Recent trends and
developments in international trade, protectionism, trade barriers, easing
trade restrictions, role of the IMF and World Bank, WTO and TRIPS,
TRIMS and liberalization of service industries. - International Marketing
Environment- Political and legal systems – *Culture and Business
Customs
2 International Marketing Mix - International Research and Segmentation- 3
Developing Global Products and Pricing -
*International Promotion and Advertising - International Distribution
Systems.

3 International Marketing Planning - Managing Systems for International 4

Marketing - Reflection and Evaluation of the Endeavors - *Assessing
international market opportunities - marketing research – International
marketing management - planning and organization - Market entry
strategies - export, joint ventures and direct investments.
4 Global product management - *standardisation vs. differentiation - 5
Product planning and development - Marketing industrial products and
services globally - Pricing for international markets.
5 6
Global logistics management - International distribution systems -
*Global advertising and promotional strategies - Sales management -
Developing marketing strategies and programs for international markets.

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. R Srinivasan, International Marketing, PHI Publishing House

2. R L Varshney& B Bhattacharya, International Marketing Management, S Chand
3. Philip R.Cateora and John L.Graham, International Marketing,McGraw-Hill10th Edn
4. MichealR.Czinkota and llkkaA.Ronkainen: Global Marketing, The Dryden Press

Reference Books:

1. Terpstra&Sarathy: International Marketing, Thomson Press.

2. Daniels and Raderbaugh: International Business / Globalisation and Business, Prentice-Hall
India,

Note: Latest edition of the books to be referred.

Semester:4 Section: Course Code: Course: Management
CORE XI Accounting

LEARNING OUTCOME: On learning the course, the students will be able to understand Management
Accounting as tool for decision making and business combinations

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 To understand the advantages of management accounting in decision making and

business combination
CO2 Analyze and interpret financial statements by applying tools such as comparative
statements, common size statements and trend analyses
CO3 Apply the concept of marginal costing in decision making, determination of sales and
product mix, make or buy decision and discontinuance of product line
CO4 Conceive a budgetary system in an organization, analysis of variance and making
performance analysis with variances.
CO5 Apply financial and non-financial performance integrators, cost-volume-profit
relationship and estimate resource optimization.
CO6 Evaluate the performance of business division by applying tools such as return on
investment and residual income.
Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2
CO2 2 1
CO3 3 2 3
CO4 3 2 2
CO5 2 3 2
CO6 2 3 1
Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3
CO2 1
CO3 2 3
CO4 2
CO5 3
CO6 3
 Semester IV
Subject CORE XI – MANAGEMENT ACCOUNTING
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Management accounting - meaning, nature scope and functions, need, importance and 1&2
limitations- *management accounting vs cost accounting.Management accountingvs
financial accounting.Analysis and interpretation of financial statements - nature, objectives,
essentials and tools. Methods- comparative statements , common size statement and trend
analysis.

2 Marginal costing- Break even analysis- Marginal Costing Vs Absorption costing- CVP 3
Analysis- Decision making Areas - sales mix, Product mix, key factor, Merging of plant,
make or Buy Decisions, acceptance of foreign orders, discontinuance of a product line.

3 Budgetary systems in an organisation such as top-bottom, bottom-up, rolling, zero based, 4

activity based, incremental budgets – preparation of flexed budgets – beyond budgeting
model – employee participation in budgetary system – quantitative analysis using high-low
method, applying learning curve model – advanced variance analysis with the help of
material mix & yield variances, sales mix & quantity variances, planning & operational
variances – performance analysis with variances.

4 Understand & apply financial & non-financial performance indicators (KPIs) – using 5
Norton’s Balanced Scorecard model and Fitzgerald & Moon’s Building Block model for
performance measurement – using Value-for-money approach for not-for-profit
organisations – economy, efficiency & effectiveness approach. Understand & apply the
concept of relevant costs – determination of relevance with regard to a contextual decision –
opportunity costs – cost-volume-profit (CVP) relationship – calculate & interpret break-
even point and margin of safety – estimation of target profit in single & multi-product
scenario – resource optimisation in light of limiting factors – single or multiple factors –
make or buy decisions

5 Mechanism for evaluating the performance of a business division and the divisional 6
managers – tools such as Return on Investment (ROI), Residual Income (RI) – impact of
transfer pricing on divisional performance – methods of setting transfer prices.Life cycle
costing – costs involved at different stages of life cycle – benefits & application of life cycle
costing; Throughput accounting – theory of constraints – calculation & interpretation of
Throughput Accounting Ratio (TPAR) –application in a multi-product entity; and
environmental accounting – management of environmental costs – accounting for
environment costs.

* Self Study Portion

Pattern for End Semester Examination

End Semester
Practical Total To Answer Marks Per Total
Questions Theory
Problems Questions Questions Question Marks
Pattern
Section – A 6 4 10 10 2 20
Section – B 4 6 10 5 7 35
Section – C 2 3 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. Dr A Murthy and Dr S Gurusamy, Management Accounting, Tata McGraw Hill / Vijay Nicole
Publishers
2. T.S.Reddy and Y.Hari Prasad Reddy, Cost Accounting, Margham Publications
3. S N Maheswari, Management Accounting – Sultan Chand Publications
4. N P Srinivasan, Management Accounting, New Age Publishers

Reference Books:

1. RSN Pillai&Bagavati, Management accounting- S Chand & Co Ltd – New Delhi.

2. Horngren sunder Stratton, introduction to management accounting – Pearson education.

Note: Latest edition of the books to be referred.

Semester: 4 Course Code: Course: International Taxation and
CORE XII Technology
LEARNING OUTCOME: On learning the course, the students will be able to know the importance of
Taxation at global level and qualify for International Taxation Examination & Obtain license to practice as
international tax practitioners.
COURSE OUTCOMES: At the end of the Course, the Student will be able to:
CO1 Enable to qualify for international taxation examination and obtain license to practice as
international tax consultants.
CO2 Describe federal tax legislative process, jurisdiction and tax system
CO3 Compute alternate minimum tax and recognition of income for foreign nationals
CO4 Apply the concept of filling status and exemptions, due dates extension and tax
calculation
CO5 Ascertain property transactions on the basis of types of assets, holding period, sale and
exchange
CO6 Assess income/losses in case of partnership firms and change of ownership and
termination.
CO7 To determine earning and profits in case of corporations, preparation of forms and
schedules and tax calculation
Mapping of CO v/s PO:
PO1 PO2 PO3 PO4 PO5 PO6 PO7
CO1 3 2 1 1 1
CO2 3 2 2 2
CO3 2 3 2 1 3
CO4 2 3 3 3
CO5 2 2 2
CO6 1 3 3 2
CO7 2 1 2 2 1
Mapping of CO v/s PSO:
PSO1 PSO2 PSO3 PSO4
CO1 2 2
CO2 3 2 2
CO3 2 3
CO4 1 1 3
CO5 3 3 1
CO6 2 2
CO7 2 2 1
 Semester IV
Subject CORE XII – INTERNATIONAL TAXATION & TECHNOLOGY
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 3:1:1:1

UNIT CONTENT OF THE MODULE CO

1 Federal Tax legislative process - IRS – Jurisdiction – Tax System – Types of 1& 2
Tax Payers. Overview of US GAAP – comparison.
Accounting methods- Recognition – valuation – long term contracts - Tax election types –
Authoritative hierarchy-Commutations with clients.

2 Individual Taxation - Concept – Filing Status and Exemptions - Gross income - Capital 3
gains and losses - Inclusions and Exclusions - Adjustment and Itemized deductions -
Passive activity losses -Loss limitations – Savings and retirement plan benefits
Tax computation and credits – Alternative minimum tax – Income
recognition for Foreign Nationals Simulations -Filing Forms and
schedules –- due dates – extension – tax calculation

3 Property Transactions - Types of assets – basis and holding periods – depreciation, 4&5
depletion and amortization – Sale and exchange ( Taxable and nontaxable) - gains and
losses – Netting process – Related party transactions. Estate and Gift taxation -
Transfers - Annual exclusion and deductions - determination – deduction
– Unified credit. Simulations -Filing Forms and schedules –- due dates – extension – tax
calculation

4 Partnerships - determination of income /losses - Basis of partner interest and assets 6

contribution to partnership
- Election – Transaction between partner and partnership - Liabilities treatment –
Distribution of assets – change in ownership - liquidation - termination
Simulations -Preparation of Forms and schedules –- due dates – extension – tax calculation

5 C CORPOATION - Determination – computation - earnings and profits - AMT- losses 7

treatment – Entity transactions- contribution and distribution – Consolidation
S CORPOATION - Eligibility and election – income determination – losses – other
stated items – basis of shareholders interest - Entity transactions- contribution and
distribution – Built in gains tax Simulations - Preparation of Forms and schedules –-
due dates – extension – tax calculation
Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Reference Books:

1. Jeffrey Helewiz, A Guide to Federal Taxation

2. Robert Hissey, Practical Guide to US Taxation, WoltersKluver

Reference Books:

1. US Tax Masters Guide, WoltersKluver

2. Reference Material, Ernst & Young

Note: Latest edition of the books to be referred.

Semester: 5 Course Code: Course: Corporate Finance
CORE XIII

LEARNING OUTCOME: On learning the course, the students will be able to understand the relevance and
need of the corporate finance & capital market.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Facilitate the understanding of the relevance and need of corporate finance and capital
market
CO2 Cite the basis problems of Indian Capital Market and explain the guidelines prescribed
by SEBI regarding various sources of finance
CO3 Estimate working capital requirements, adopted by commercial banks
CO4 Appraise risky investments using probability information, sensitivity analysis, and
nature of cash flows
CO5 Determine the probability of cash Insolvency in the context of Financing decision and
judge inappropriate pricing models with respect to financing decisions
CO6 Understand corporate disaster and ethics, corporate social responsibility and ethics for
managers and stake holders

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2
CO2 3 2 1
CO3 2 3 1
CO4 3 2 3
CO5 3 1 2
CO6 3 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3 2
CO2 2 1 3
CO3 1 2
CO4 2 3
CO5 2 1
CO6 2 3
 Semester V
Subject CORE XIII – CORPORATE FINANCE
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Indian Capital Market – Basic problem of Industrial Finance in India. Equity – 1&2
Debenture financing – Guidelines from SEBI, *advantages and disadvantages
and cost of various sources of Finance - Finance from international sources,
financing of exports – role of EXIM bank and commercial banks.– Finance for
rehabilitation of sick units

2 Estimating working capital requirements – Approach adopted by Commercial 3

banks, Commercial paper- Public deposits and inter corporate investments.

3 Appraisal of Risky Investments, certainty equivalent of cash flows and risk 4

adjusted discount rate, risk analysis in the context of DCF methods using
Probability information, nature of cash flows, Sensitivity analysis; Simulation
and investment decision.

4 Simulation and financing decision - cash inadequacy and cash insolvency- 5

determining the probability of cash insolvency- Financing decision in the
Context of option pricing model and agency costs- Inter-dependence of
investment- financing and Dividend decisions.
5 Corporate Governance - SEBI Guidelines- *Corporate Disasters and Ethics- 6
Corporate Social Responsibility- Stakeholders and Ethics- Ethics, Managers and
Professionalism.

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. Dr S Gurusamy, Indian Financial Systems / Financial Services, Vijay Nicole

2. Richard A.Brealey, StewatC.Myers Principles of Corporate Finance, Tata McGraw Hill
3. I.M.Pandey, Financial Management, Vikas Publishing House Pvt., Ltd.
4. M.Y Khan, Indian Financial System, Tata McGraw Hill.

Reference Books:

1. Krishnamurthy and Viswanathan, Advanced Corporate Finance, PHI Learning,

2. Smart, Megginson, and Gitman, Corporate Finance, Pearson

Note: Latest edition of the books to be referred.

Semester: 5 Course Code: Course: Information Management
CORE XIV

LEARNING OUTCOME: On learning the course, the students will be able to understand the importance of
information management for the Commerce Students in decision making and to familiarize the concept of data
sustainability and to adhere to data protection & security.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Familiarize the concept of data sustainability and adhere to data protection and security
CO2 Recall system development methodologies, systems analysis and design tools
CO3 Relate database management system with the help of various functional information
systems
CO4 Apply security testing control and reporting concepts in information management
CO5 Describe the role of information management in enterprise resource planning and infer
conclusions on the basis of data mining and business intelligence.

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 3
CO2 3 2 2
CO3 1 3
CO4 2 1
CO5 3 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 1
CO2 3
CO3 2
CO4 1 2
CO5 1
Semester V
Subject CORE XIV – INFORMATION MANAGEMENT
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 5 Hours per week
Exam Duration 3 Hours
L:T:P:S 4:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 INTRODUCTION - Data, Information, Intelligence, Information 1

Technology, Information System, evolution, types based on
functions and hierarchy, Functional Information Systems, DSS, EIS,
KMS, GIS, International Information System- *Introduction to data
analytics & Artificial Intelligence.

2 SYSTEMS ANALYSIS AND DESIGN - Systems development 2

methodologies, Systems Analysis and Design Tools – System flow
chart, Decision table, DFD, ER, Object oriented Analysis and
Design, UML diagram.
3 3
DATABASE MANAGEMENT SYSTEMS - DBMS – HDBMS,
NDBMS, RDBMS, OODBMS, Query-Processing, SQL,Concurrency
Management, Data warehousing and Data Mart

4 SECURITY, CONTROL AND REPORTING - Security, Testing, 4

Error detection, Controls, IS Vulnerability, Disaster Management,
Computer Crimes, Securing the Web, Intranets and Wireless
Networks, Software Audit, Ethics in IT, User Interface and
reporting.
5 5
NEW IT INITIATIVES - Role of information management in ERP,
*e-business, egovernance, Data Mining, Business Intelligence,
Pervasive Computing, Cloud computing, CMM.

* Self Study Portion

 Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books :

1. K Veeraanjaneyalu&Ors. Emerging Technologies in Information Management, BS Publications,

2. Sahil Raj, Management Information System, Pearson Edition
3. Gordon Davis, MIS: Conceptual Foundations, Structure and Development, Tata McGraw Hill,
4. Haag, Cummings and McCubbrey, Management Information Systems for the Information Age,
McGraw Hill

Reference Books :

1.Turban, McLean, Information Technology for Management Transforming Organisations in the Digital
Economy
2.Raymond McLeod and Jr. George P. Schell, Management Information Systems, Pearson Education
3.James O Brien, Management Information Systems Technology in the E-business enterprise, Tata
McGraw Hill

Note: Latest edition of the books to be referred.

Semester: 5 Course Code: Course: Income Tax Law and Practice
CORE XV
LEARNING OUTCOME: On learning the course, the students will be able to understand the various
Provisions of Taxation & its provisions in India,To understand the advantages of Income Tax and its implications
for the individuals and to Facilitate the students to qualify for Tax Practitioners examination conducted by CBDT
India.
COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 To recall importance definitions under Income tax act and examine the residential status
of individuals
CO2 Compute Income from salaries and Income form house property
CO3 Explain the principles of arriving at business income and apply the general deductions
under specific provisions
CO4 Ascertain short term and long term capital gains and also compute income from other
sources
CO5 Compile the Income in case of setoff or carry forward of losses, assessments of
individuals total income and tax liability and file returns

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2 3
CO2 2 3 3
CO3 2 1 3
CO4 3 2 3
CO5 3 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3 1

CO2 3 2 2

CO3 1 2 3 1

CO4 2 3

CO5 2 3 2
Semester V
Subject CORE XV –INCOME TAX - LAW & PRACTICE
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 6:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Meaning of Income – Important definitions under the Income Tax Act – 1
scope of total income – Residential Status and Incidence of tax of an
individual - Incomes Exempt from tax.
2 2
Income from Salaries – scope of salary income – Allowances, Perquisites
and its valuation – Deduction from salary income.
Income from House Property – Computation of Annual value – Deductions from
annual Value.

3 Income from Business or Profession – Basic Principles of arriving at business 3

income – Losses incidental to trade-specific deductions in computing income
from business – General deductions – Deemed business profits chargeable to tax
– compulsory maintenance of account – Audit of accounts of certain persons –
specific provisions for computing incomes on estimated basis under sec 44AD,
AE, AF (An Overview).

4 Capital Gains – Short term and Long Term gains – Transfer of Capital 4
asset – Certain transactions that do not constitute transfer –
Computation of capital gains – exempted capital gains.
Income from other sources – Deductions in computation of Income from Other
Sources.

5 Clubbing of income - Set off and carry forward of losses –Permissible 5

deductions from Gross Total Income with reference to an individual -
Assessment of individual’s total income&Tax Liability - Filing of Returns –
Types – Due Dates.
 Pattern for End Semester Examination

End Semester Practical Total To Answer Marks Per Total

Theory
Questions Pattern Problems Questions Questions Question Marks
Section – A 5 5 10 10 2 20
Section – B 3 7 10 5 7 35
Section – C 1 4 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
Publications Agra, Latest edition
2. Dr.VinodK.Singhania, Students Guide to Income Tax. Taxmann publications Pvt.Ltd, New Delhi
3. P.Gaur, D.B.Narang, Income Tax Law and Practice, Kalyani Publications.
4. T N Manoharan, Income Tax – Law & Practice, Snow White Publishers.

Reference Books:

1. Study Material on Income Tax – The Institute of Chartered Accountants of India /The Institute of
Cost Accountants of India.
2. Bhagwati Prasad, Income Tax Law and Practice, VishwaPrakasan. New Delhi, Latest
edition
3. T.S. Reddy and Y Hariprasad Reddy, Income Tax Theory, Law &
Practice, Margham Publications.

Note: Latest edition of the books to be referred.

Semester: 5 Section: Course Code: Course: Financial
CORE XVI Management

LEARNING OUTCOME: On learning the course, the students will be able to know the importance of
Financial Management in business & Corporate World and to understand the advantages of Financial
Management in decision making and business combinations.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Identify the financial objectives of business organization, impact of monitory polices and
competence policies
CO2 Describe the composition of working capital and management of inventory, receivables
and accounts payable.
CO3 Identify the types of investment projects such as Mutually exclusive projects and
independent projects
CO4 Estimate the cost of equity using various financial models
CO5 Classify currency risks and analyze the causes of interest rate fluctuations.

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 2 2
CO2 2 3 2
CO3 2 3 1
CO4 2 3 2 1
CO5 2 2 3 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3
CO2 2 3 1
CO3 1 2 3
CO4 1 2
CO5 3 1 2
 Semester V
Subject CORE XVI –FINANCIAL MANAGEMENT
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:1:0:0

UNIT CONTENTS OF THE MODULE CO

1 Financial objective of a business organisation – shareholder value maximisation v/s profit maximisation, 1
growth in earning per share, total shareholder return – possible conflict between stakeholder objectives and
balancing them– linkage of financial objective with corporate strategy – financial & other objectives of a not-
for-profit organization, Macroeconomic environment of the business – role & impact of fiscal & monetary
policies, interest rate & exchange rate policies – competition policies.

2 Elements and composition of working capital – objective of working capital management through balancing of 2
profitability v/s liquidity – cash operating cycle, factors influencing it and computation thereof – management
of inventory through EOQ, inventory levels, availing bulk discounts, early payment discounts and Just-In-
Time (JIT) techniques – management of receivables through credit policy, early settlement discounts,
extending credit period, factoring & invoice discounting – managing accounts payables through bulk
discounts, early payment discounts – managing cash using Baumol’s model and Millar-Orr model – working
capital financing strategies

3 Types of investment projects such as mutually exclusive projects & independent projects - Use of discounted 3
cash flow (DCF) and non-DCF tools for investment appraisal – payback period & discounted payback –
Return on Capital Employed (ROCE) – Net Present Value (NPV) and Internal rate of Return (IRR) – relative
merits & demerits of these methods – project risk assessment through sensitivity analysis – lease v/s buy
decision – replacement cycle decision – single period capital rationing – risk adjusted discount rates.

4 Models of Financial Management - Estimating cost of equity using dividend growth model (DGM), Capital 4
Asset pricing Model (CAPM), concept of systematic & unsystematic risk – estimating cost of debt
(irredeemable & redeemable), convertible debt – estimating Weighted Average Cost of Capital (WACC) using
book value and market value weightages – capital structure theories including traditional view and
Modigliani-Millar view (without & with tax) – pecking order theory.

5 Financial Risk Management - Sources of & factors influencing Foreign currency risks – types of currency 5
risks such as transaction risk, translation risk, & economic risks – causes of currency rate fluctuations
including balance of payments, purchasing power parity (PPP), interest rate parity (IRP), Fischer equation –
tools of managing currency risks such as internal tools (currency of invoice, netting, leading & lagging) and
external tools (forwards, futures, options & swaps, money market hedging) – Causes of interest rate
fluctuations - managing interest rate risks through internal tools (matching and smoothing, asset & liability
management, forward rate agreements (FRA).
 Pattern for End Semester Examination

End Semester Practical Total To Answer Marks Per Total

Theory
Questions Pattern Problems Questions Questions Question Marks
Section – A 7 3 10 10 2 20
Section – B 7 3 10 5 7 35
Section – C 4 1 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. A Murthy, Financial Management, Margham Publications.

2. M.Y.Khan and P.K.Jain – Basic Financial Management , TATA McGraw Hill Publications
3. I.M.Pandey financial management, Vikas Publications

Reference Books:

1. Paul D. Kimmel, Jerry J. Weygandt, Financial Accounting: Tools for Business Decision Making, Wiley
2. Thomas J. O'Brien, Applied International Finance: Managing Foreign Exchange Risk and International
Capital Budgeting, Business Expert Press.

Note: Latest edition of the books to be referred.

Semester: 5 Course Code: Course: IFRS
ELECTIVE I

LEARNING OUTCOME: On learning the course, the students will be able know the importance of IFRS in
preparation & presentation of Financial statements and to Facilitate the students to appear for IFRS Certification
examination conducted by ACCA, UK

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Understand the importance of IFRS in preparation and presentation of financial

statements
CO2 Facilitate to appear for IFRS certification examination conducted ACCA, UK
CO3 Interpret the relevance of IFRS in a global scenario.
CO4 Distinguish accounting transactions with respect to IFRS and relate to Universally
accepted accounting principles

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 3 1 3
CO2 2 1 3 2
CO3 1 3 2 3
CO4 2 1 3 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3

CO2 2

CO3 3 2

CO4 2 1
 Semester V
Subject ELECTIVE I – INTERNATIONAL FINANCIAL REPORTING
STANDARDS [IFRS]
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction 5 Credits / 6
Hours Hours per week
Exam Duration 3 Hours
L:T:P:S 6:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 International Financial Reporting Standards – Introduction – importance & relevance in 1

global scenario – IFRS 1 First-time Adoption of International Financial Reporting
Standards

1
2 IFRS 2 Share-based payment

IFRS3BusinessCombination
2
3 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

IFRS 7 Financial Instruments: Disclosures

3
4 IFRS 8 Operating segments,

IFRS 9 Financial Instruments

4
5 IFRS 10 Consolidated financial statements

IFRS 11 Joint arrangements

Pattern for End Semester Examination

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. CA Kamal Garg, Practical Guide to IFRS , Bharat Publishing House,

2. Abbas Ali Mizra, Practical Implementation Guide & Workbook for IFRS, Wiley

Reference Books:

1. Jagadish R Ralyani, IFRS and Indian Accounting Practices, Taxmann

2. Steven M Bragg, IFRS Guide book, Accounting Tools Series.

Note: Latest edition of the books to be referred.

Semester: 5 Course Code: Course: Financial Services
ELECTIVE I

LEARNING OUTCOME: On learning the course, the students will be able to understand the importance
of Financial services in business & Corporate World and to understand the advantages of financial
services in capital markets & business domain.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 To list the functions of financial services market and explain the role of Credit
Information Bureau
CO2 Identify the regulatory framework of credit rating agencies.
CO3 Distinguish between factoring and leasing, thereby contrast the utility of both.
CO4 Introduce to the concept of Merchant Banking and Asset management companies.
CO5 Demonstrate the process of securitization and explain its application in risk management

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2 1 3
CO2 2 2
CO3 1 3 2 3
CO4 2 1 3 1
CO5 2 2 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3
CO2 2
CO3 3 2
CO4 2 1
CO5 1 2 3
 Semester V
Subject ELECTIVE I – FINANCIAL SERVICES
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 5 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 6:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Financial Services - An Overview – functions – financial services market – credit 1
cards - concept – features, facilities and services - benefits and drawbacks – Credit
card frauds – Credit Information Bureau (CIB) – *Debit Cards: Concept and
mechanism – dangers and precautions in the use of debit cards.

2 Credit rating – features and advantages – major issues – *credit rating agencies – 2
regulatory framework – major factors in credit rating – equity rating –Commercial
Bill Financing- meaning of commercial bills – features and advantages of
commercial bill financing-precautions by a banker – steps in discounting and
purchasing of bill.-Consumer finance - meaning – types – pricing of consumer
finance – marketing of consumer finance – consumer credit scoring.

3 Factoring - definition – mechanism – characteristics – types – advantages and 3

disadvantages – players in factoring services – functions of a factor – factoring costs
– factoring Vs bills discounting – cost – benefit analysis of factoring – Forfaiting (An
Overview)
Leasing - Concept – characteristics – types – financial lease Vs Operating lease –
tests for financial lease - leasing process – services of a lessor –advantages –
limitations – Sale and Lease back – concepts – tax implications.
4 4
Merchant banking - definition – functions – code of conduct – regulatory framework.-
Mutualfunds - definition – products and schemes - working mechanism of mutual funds –
regulatory structure of mutual funds in India - Asset Management Company (AMC) –
SEBI requirements on AMC – functions of AMC –– Association of Mutual Funds of India
(AMFI).

5 Securitisation - definition – pass through certificates – features – need – mechanism – 5

purposes – asset characteristics – application – benefits – economic functions –
limitations – Securitization as a risk management tool. Book – building - concept –
characteristics – process – allocation procedure

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. GURUSAMY.S Financial services / Merchant Banking and Financial Services, Tata McGraw Hill
2. Khan M Y Financial Services, Tata McGraw Hill
3. Kothari, Vinod Lease financing & Hire Purchase including consumer credit, Wadhwa and company

Reference Books:

4. B. Santhanam, Financial Services, Margham Publications, Chennai

5. E Gordon & K Natarajan, Financial Markets & Services, Himalaya Publishing House

Note: Latest edition of the books to be referred.

Semester: 6 Course Code: Course: Insurance and Risk
CORE XVII Management

LEARNING OUTCOME: On learning the course, the students will be able to understand the importance
of insurance & Risk Management in business and to enable the students to specialize on the insurance
domain in their careers.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Classify different types of risk, risk identification and understand the significance of risk
management function with in business organization
CO2 Define the purpose and need of insurance and understand insurance as a contract
CO3 Explain the characteristics of different life insurance and general insurance policies
CO4 Analyse the factors for determination of premium and types of documents needed in
various types of claims.
CO5 Examine the lead for insurance underwriting and role of actually in risk management

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 3 2 2
CO2 2 3
CO3 2 3 3
CO4 3 2 1
CO5 3 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3
CO2 2
CO3 3
CO4 2
CO5 3 1
 Semester VI
Subject CORE XVII –INSURANCE AND RISK MANAGEMENT
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 6:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Risk – meaning – types - risk management process – risk identification – evaluation 1
– risk management techniques – significance of risk management function within
business organizations.
2 Insurance- Definition - Purpose & need of Insurance - Insurance as risk transfer & 2
risk sharing mechanism - Benefits & Cost of insurance to society - Insurance as
contract- Essential elements, Fundamental principles of insurance- Utmost good
faith - Insurable Interest - Indemnity - Proximate cause – Subrogation - Mitigation
of loss.
3 Life Insurance – Meaning, Characteristics, Principles - Types of Policies in Life and 3
General Insurance. Premium – Meaning - Types of premium - Factors for
determination of premium - Mortality table - Nomination and assignments, Claims
Management - types of documents needed in various types of claims –Life
Insurance Agents & Advisors – Regulations of IRDA for Agents.

4 General Insurance (Fire, Marine and Health) – Meaning, Characteristics, Principles 4

- Types of Policies. - Types of premium - Factors for determination of premium -
Claims Management - types of documents needed in various types of claims.-
Composite Insurance Agents & Advisors – Regulations of IRDA for Agents.

5 Insurance Underwriting - need for insurance underwriting, factors that affect the 5
activities performed by the underwriter, steps involved in the process of insurance
underwriting, Introduction to Actuarial Science - Role of Actuaries in risk
management.
 Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books :

1. M. N. Mishra, Insurance – Principles and Practices – S. Chand & Co.

2. SenguptaMrinal Chandra, Insurance Finance, Progressive Publishers, New Delhi
3. A. Murthy, Principles and Practice of Insurance, Margham Publications

Reference Books :

1. Dorfman, “Introduction to Risk Management and Insurance, Prentice Hall

2. Williams, Heins, “Risk Management and Insurance”, TATA McGraw Hill Publishers

Note: Latest edition of the books to be referred.

Semester: 6 Course Code: Course: Banking Law and Operations
CORE XVIII

LEARNING OUTCOME: On learning the course, the students will be able to understand the modern
banking system and to acquire basic knowledge related to business.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Classify the banking system and understand the role of commercial banks and RBI in
economic development.
CO2 Open bank accounts, understand KYC norms and assessment of customer profile and
credit worthiness of the applicant for loans
CO3 Describe negotiable instruments, transactions with respect to cheques, material alteration
and statutory protection.
CO4 Site the duties and liabilities of paying banker and collecting banker, redressal of
customer grievance and understand the concept of banking ombudsman
CO5 Compare the various E-banking service provided by bank and authorities involved in
global financial network

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 2 3 3
CO2 1 3 3
CO3 2 2 3
CO4 2 2 3
CO5 3 2 3

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3
CO2 1
CO3 2
CO4 3
CO5 2
 Semester VI
Subject CORE PAPER XVIII – BANKING LAW & OPERATIONS
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Commercial bank – definition – classification of banking system– universal banking – functions 1

– *role of commercial banks in economic development – central banking – definition – need –
principles – *central banking Vs commercial banking – functions and role – RBI- functions and
working – objectives – legal frame work.

2 Opening bank accounts – type of bank accounts – KYC Norms - *FDR- Pay-in-slip book, 2
Withdrawal forms – special type of customers – bank lending – sources and factors of lending –
Assessment and evaluation of customer profile and credit worthiness of the applicant for loan –
Credit information Bureaus – CIBIL, Experian, Equifax, CRIF High Mark, Credit Records and
Reference – disclosure to customers
3 Negotiable instruments – meaning – definition – types – distinction between cheque, promissory 3
note and bills of exchange - * Cheque Truncation System [CTS] Cheques – meaning –
advantages. Endorsement – meaning – types-Crossing – definition – need – types –
consequences – opening of crossing – marking of cheques - dishonouring of a cheque – payment
in a crossed cheque – material alteration – statutory protection.

4 Paying Banker – meaning duties and liabilities of paying banker - Collecting banker – meaning 4
– collecting banker’s role – collecting banker’s duty – collection of bills of exchange – Agent
for collection – paying banker Vs collecting banker. Customer grievances – grievances redressal
mechanism structure in banks – Banking Ombudsman.

5 E-banking – meaning – services – Internet banking – Internet banking Vs. traditional banking – 5
Limitations of internet banking – Mobile banking – Automatic Teller Machine (ATM) – Cash
Deposit Machine (CDM) & Recycler Machine - Electronic Funds Transfers – National
Electronic Fund Transfer [NEFT] - Real Time Gross Settlement [RTGS] – Intra – bank mobile
payments system [IMPS]- Society for Worldwide Interbank Financial Telecommunication
[SWIFT] – Indian Financial Network [INFINET]

* Self Study Portion

Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. Dr. S.Gurusamy, Banking, Theory Law & Practice Tata McGraw Hill, New Delhi
2. K.P.M.Sundharam, P.N.Varshney, Banking Theory Law & Practice – Sultan Chand &Sons
3. Khan, M.Y. Indian Financial System – Theory and Practice. VikasPublishing House

Reference Books:

1. B. Santhanam – Banking – Theory , Law & Practice, Margham Publications

2. K.C. Shekhar&LekshmyShekhar, Banking Theory and Practice, Kindle Store

Note: Latest Editions of the books to be referred.

Semester:6 Course Code: Course: GST and Customs Law
CORE XIX
LEARNING OUTCOME: On learning the course, the students will be able to understand the advantages
of GST and its implications for the business and to Facilitate the students to qualify for Tax Practitioners
examination conducted by CBIC, India

COURSE OUTCOMES: At the end of the Course, the Student will be able to:
CO1 Facilitate the students to qualify for tax practitioners examination conducted CBIC
CO2 Compare the structure and types of GST, composition of GST council and other
qualification and enrollment procedures
CO3 Classify good and service with respect to supply, point of taxation and familiarize with
the documents maintained by the assesse
CO4 Familiarize valuation of GST and understand the periodicity of GST payment including
due dates of filling returns
CO5 Compute the net GST payable and set of regarding input tax credit
CO6 Illustrate the provisions customs act, levy and collection and valuation and clear of
goods

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 2 3 2 1 3
CO2 2 3 1 2
CO3 2 3 3 2 2
CO4 2 1 3
CO5 3 2 1 3
CO6 2 3 3 2 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2
CO2 3
CO3 2
CO4 2
CO5 3
CO6 1
 Semester VI
Subject CORE XIX –GOODS AND SERVICES TAX [GST] & CUSTOMS LAW
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 4 Credits / 6 Hours per
week
Exam Duration 3 Hours
L:T:P:S 6:0:0:0

UNIT CONTENTS OF THE MODULE CO

1 Indirect Taxes - Introduction – Origin of GST – One Nation, One Tax, One 1
Market ideology – Structure and types of GST, GST Council – Composition,
functions, powers GST Network, GST Practitioners – Qualifications and
Enrollment Procedures.
Registration under GST – procedures and formalities – E-forms – GSTIN –
Amendment and Cancellation of Registration.
2 2
Taxable Event – Supply of goods and Services – Classification of goods and
services – Composite and Mixed Supplies – Place of Supply – Point of Taxation
– Levy of GST – Regular and Composition Scheme – Documents and Registers
to be maintained by Assessee.

3 Valuation in GST – Transaction Value, Valuation Rules-Periodicity of GST Payment 3

– Mode of Payment – Reverse Charge Mechanism- Due dates of Filing Return – Types
of Returns and Forms. Simple problems in calculation of GST Payable and Set off
Input Tax Credit.

4 Customs Act, 1962 – objectives – Basic concepts of customs law, Territorial waters, 4
high seas - levy and collection
– classification of goods – procedure for assessment & payment of customs duty
– types of customs duty – valuation of goods – clearance of goods.

5 Customs Procedures, Import and Export Procedures, Baggage, Exemptions – Simple 5

problems in computation of assessable value and Customs Duty.
(FOB, CIF Values, Insurance Charges, Landing Charges etc.,)
Pattern for End Semester Examination

End Semester Practical Total To Answer Marks Per Total

Theory
Questions Pattern Problems Questions Questions Question Marks
Section – A 8 2 10 10 2 20
Section – B 7 3 10 5 7 35
Section – C 3 2 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books

1. Rajat Mohan, Goods & Services Tax, Bharat Law Publications House,
2. Nitya Tax Associates, Basics of GST, Taxmann
3. Study Material on GST – The Institute of Chartered Accountants of India /The Institute of Cost
Accountants of India.

Reference Books

1. Guidance material on GST issued by CBIC, Government of India

2. V S Datey, GST & Customs Law, Taxmann Publishers.

Note: Latest Editions of the books to be referred.

Semester: 6 Course Code: Course: Project Management
ELECTIVE II

LEARNING OUTCOME: On learning the course, the students will be able to understand the e importance
project preparation in business and to enable the students to acquire working knowledge on the preparation of
project reports.
COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Outline the essentials of Project management and its process

CO2 Plan for project identification, selection and interpret using feasibility analysis.
CO3 Examine the role and responsibilities of a project leader and study their relationship with
other line managers
CO4 Relate the concept of Project quality management with value engineering and design for
simple PMIS
CO5 Evaluation and measurement of project performance and thereby exercise control

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 1 3 2
CO2 1 2 2 1
CO3 2

CO4 2

CO5 2

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3
CO2 2 1
CO3 1 1
CO4 2 2
CO5 2
 Semester VI
Subject ELECTIVE II – PROJECT MANAGEMENT
Maximum Marks CIA- 40 Marks ESE-100 Marks
Credits/ Instruction Hours 5 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:0:1

UNIT CONTENTS OF THE MODULE CO

1 Basics of Project Management: Introduction, Need for Project Management, Project 1

Management Knowledge Areas and Processes, The Project Life Cycle, The Project
Manager (PM), *Phases of Project Management Life Cycle, Project Management
Processes, Impact of Delays in Project Completions, Essentials of Project Management
Philosophy, Project Management Principles.

2 Project Identification, Selection and Planning: Introduction, Project Identification 2

Process, Project Initiation, Pre- Feasibility Study, Feasibility Studies, *Project Break-
even point, Project Planning, Need of Project Planning, Project Planning Process, Work
Breakdown Structure (WBS).
3 Organizational Structure and Organizational Issues: Introduction, Concept of 3
Organizational Structure, Roles and Responsibilities of Project Leader, *Relationship
between Project Manager and Line Manager, Leadership Styles for Project Managers,
Conflict Resolution, Team Management and Diversity Management, Change management.

4 Project Quality Management and Value Engineering and IS: Introduction, Quality, Quality 4
Concepts, Value Engineering *Project Management Information System (PMIS)-
importance, Planning of PMIS, Design of PMIS

5 Project Performance Measurement and Evaluation: Introduction, *Performance 5

Measurement, Productivity, Project Performance Evaluation, Benefits and Challenges of
Performance Measurement and Evaluation, Controlling the Projects.

* Self Study Portion

 Pattern for End Semester Examination

End Semester Questions Total To Answer Marks Per Total

Pattern Questions Questions Question Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Text Books:

1. A Guide to the Project Management Body of Knowledge: PMBOK® Guide

2. Gregory Horine, Project Management Absolute Beginner’s Guide
3. Harold Kerzner,Project Management: A Systems Approach to Planning, Scheduling, and
Controlling

Reference Books:

4. Paul Roberts, Guide to Project Management: Getting it right and achieving lasting benefit
5. Stephen Barker and Rob Cole, Brilliant Project Management: What the best project managers
know

Note: Latest edition of the books to be referred.

Semester: 6 Course Code: Course: Indian Accounting Standards
ELECTIVE II

LEARNING OUTCOME: On learning the course, the students will be able to understand the importance
of Indian accounting Standards in Preparation of financial Statements and to Equip the students with the
basic knowledge on Indian Accounting Standards for business world.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Equipped themselves with the basic knowledge of Indian accounting standards and its
importance in preparation of financial statements
CO2 Apply the provisions of Indian accounting standards and compare its application with
respect to various accounting transactions

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 1 3 2
CO2 1 2 2 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 2 3

CO2 2 1
 Semester VI
Subject ELECTIVE II – INDIAN ACCOUNTING STANDARDS [Ind AS]
Maximum Marks CIA- 40Marks ESE-100 Marks
Credits/ Instruction Hours 5 Credits / 6 Hours per week
Exam Duration 3 Hours
L:T:P:S 5:0:01

CO
UNIT CONTENTS OF THE MODULE
1 Introduction to Ind AS – IND AS 101-First Time adoption of IND AS 1&2
Ind AS 103 – Business
Combinations

2 Ind AS 104 – Insurance Contracts 1&2

Ind AS 105 – Non Current Assets held for sale & discontinued operations.

3 Ind AS 107 – 1&2

FinancialInstruments,Disclosure
Ind AS 108 – Operating
Segments
4 Ind AS 109 – Financial Instruments 1&2
Ind AS 110 – Consolidated Financial Statements

5 Ind AS 114 – Regulatory Deferrral Accounts 1&2

Ind AS 115 – Revenue from contracts with customers.

Pattern for End Semester Examination

End Semester Questions Pattern Total Questions To Answer Questions Marks Per Question Total Marks
Section – A 10 10 2 20
Section – B 10 5 7 35
Section – C 5 3 15 45
Total Marks 100
*Equal weightage to be given to all the 5 units

Weightage based on Bloom’s Taxonomy (for End Semester Examinations–ESE)

Remember Understand Apply Analyze Evaluate Create

20 % 30% 25% 15% 10% -

Reference Books:
1. B D Chatterjee, Guide to Indian Accounting Standards, Taxmann
2. CA Praveen Sharma, Handbook on Ind AS, Pooja Law Publishing House
3. Dolpoy D Sauza& Vishal Bansal, Indian Accounting Standards, Snow White
4. CA Kamal Garg, Practical Guide to Ind AS, Bhaarat Law Publishing House

Note: Latest edition of the books to be referred.

Semester: 6 Course Code: Course: Project work and Viva Voce
Project Work

LEARNING OUTCOME: On learning the course, the students will be able to develop natural interest in
the practical aspects of the Finance &Taxation domain so as to stimulate trainee's desire to face its
challenges and problems.

COURSE OUTCOMES: At the end of the Course, the Student will be able to:

CO1 Identify and bridge the gap between theory and practice with respect to accounting and
finance
CO2 Create and interest the practical aspects of Finance and taxation the main and equipped
themselves to face real life challenges.
CO3 Plan and design financial statement analysis for various business organization
CO4 To compile the results of analysis and thereby interpret the financial performance of the
organization.

Mapping of CO v/s PO:

PO1 PO2 PO3 PO4 PO5 PO6 PO7

CO1 2 3 3
CO2 1 3 1 2
CO3 3 3 3
CO4 3 2 1

Mapping of CO v/s PSO:

PSO1 PSO2 PSO3 PSO4

CO1 3

CO2 1 2

CO3 2 1

CO4 2
Semester V
Subject ELECTIVE III – PROJECT WORK & VIVA VOCE
Maximum Marks CIA- 20 Marks ESE-80 Marks
Credits/ Instruction Hours 6 Credits/6 Hours per
week
Exam Duration -
L:T:P:S 0:0:3:3

(1) Project Work is an integral part of B.Com (Finance & Taxation) 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 Finance &Taxation domain so as to
stimulate trainee's desire to face its challenges and problems.
(2) The project work shall broadly relate to
(a) Accounting & Auditing
(b) Tax Laws Practice
(c) Management Accounting & Decision Making
(d) Auditing & Assurance Services
(e) Wealth Management Services
(f) Financial Management
(g) Capital Markets & Financial services.
The above domains are not exhaustive. Students can choose any domain related to the
Finance & Taxation management.

(3) The students should submit a project report in the sixth semester during the last week of
February. Project Work Evaluation & Viva Voce examinations shall be conducted during
March. The report shall not exceed 50 typed pages, excluding tables, figures,
bibliographies and appendices.

(4) The paper on Institutional Training shall carry hundred marks

divided as follows: Project Report - 60
Marks
Viva Voce - 20 Marks
Internal Marks - 20 Marks
(5) The Evaluation of project Reports and Viva voce shall be co-ordinated by the H.O.D. and
Senior Faculty members of the department along with external examiners appointed. The
external examiner in consultation with internal examiner should conduct Viva-Voce and
evaluate the report.

(6) The decision of the Head of the Department shall be final and binding on the student with
respect to the project work.
QUESTION PAPER PATTERN FOR END SEMESTER EXAMINATION FOR ALL COURSES

Weightage based on Bloom’s Taxonomy for End Semester Examinations for all Courses

Remember Understand Apply Analyze Evaluate Create

20 % 20% 25% 20% 15% -

 CONTINUOUS INTERNAL ASSESSMENT

Continuous Internal Assessment Methodology (40 Marks)

Components for CIA Test 1 & 2 Generic Skills Attendance &

Assessment Assessment Punctuality
TOTAL MARKS-(40) 25 10 5

Weightage for Continuous Internal Assessment

Components for Assessment CIA Test 1 & 2 Generic Skills Assessment

TOTAL MARKS(50) TOTAL MARKS(10)
Remember 5
Understand 15
Apply 10 3
Analyze 10 2
Evaluate 10 5
Create

Pattern for CIA Test

Marks
Pattern of To be Total
Section Total Questions Per
Questions Answered Marks
Question
Multiple Choice
Section – A 10 10 2 20
Questions
Descriptive
Section – B 5 4 5 20
Questions
Descriptive
Section – C 2 1 10 10
Questions
TOTAL MARKS 50