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CA 2019 Syllabus - New

The B.Com - CA syllabus at PRIST University outlines a comprehensive program focused on Computer Applications and its relevance in modern commerce. The curriculum spans six semesters, covering various subjects such as Financial Accounting, Programming, Business Management, and includes skill-based electives. The program aims to equip students with critical thinking, ethical understanding, and effective communication skills necessary for success in the business world.

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0% found this document useful (0 votes)
37 views80 pages

CA 2019 Syllabus - New

The B.Com - CA syllabus at PRIST University outlines a comprehensive program focused on Computer Applications and its relevance in modern commerce. The curriculum spans six semesters, covering various subjects such as Financial Accounting, Programming, Business Management, and includes skill-based electives. The program aims to equip students with critical thinking, ethical understanding, and effective communication skills necessary for success in the business world.

Uploaded by

pougajendy
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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DEPARTMENT OF COMMERCE -

COMPUTER APPLICATIONS

B.com - CA
SYLLABUS

(REGULATION 2019)
B.COM – CA PROGRAMME

Computer Application is a professional course among the various arts subjects.

Computer Application is instrumental in bringing about changes in all aspects of the

society. It promotes growth and development. The changes in the economic policies of the

country and the computer application in business offer variety of opportunities for

innovative and creative people to carry out their career with new vigor and enthusiasm.

In the present scenario the market based system has gradually expanded across the world

securing a strong position in the market overcoming all borders and barriers.

The rapid changes in the field of economics, information technology, politics and also in

the organizational structure and the increased complexities of the business world posses

series of problems to the modern commerce student. At this backdrop the new syllabus is

designed for the B.Com Programme of the PRIST UNIVERSITY


B.Com-CA (Computer Applications)
COURSE STRUCTURE

SEMESTER - I

COURSE CODE COURSE TITLE L T P C

19110AEC11/19111AEC11/ Tamil -I / Advanced English -I/ 4 0 0 2


19132AEC11/19135AEC11 /Hindi – I/French -I
19111AEC12 English I 4 0 0 2
19198SEC 13 Financial Accounting 5 0 0 5
19198SEC 14 Business Management 4 0 0 3
19198AEC 15 Information Technology 4 0 0 4
19198AEC 16 Operating System 4 0 0 4
191--SEC01-- Skill Based Elective – I 0 0 2 1
19111SEC01L Communicative English Lab -I 0 0 1 1
191INDCONS Indian Constitution 1 0 0 1
TOTAL 26 0 3 23
SEMESTER – II

COURSE CODE COURSE TITLE L T P C


19110AEC21/19111AEC21 Tamil -II / Advanced English - 4 0 0 2
/ II/
19132AEC21/19135AEC21 /Hindi – II/French -II
19111AEC22 English II 4 0 0 2
19198SEC 23 Advertising and Salesmanship 5 0 0 4
19198SEC 24 Business Law 4 0 0 4
19198AEC 25 Programming in C 6 0 0 6
19198AEC26L Programming in C Lab 0 0 3 2
19198RLS27 Research Led seminar 0 0 0 1
191__SEC02-- Skill Based Elective - II 0 0 2 1
Communicative English Lab - 0 0 2 1
19111SEC02L
II
TOTAL 23 0 7 23
SEMESTER - III
COURSE CODE COURSE TITLE L T P C
19110AEC31/19111AEC31 Tamil -III / Advanced English -III/ 4 0 0 2
/ /Hindi – III/French -III
19132AEC31/19135AEC31
19111AEC 32 English – III 4 0 0 2
19198SEC 33 Cost Accounting 5 0 0 5
19198SEC 34 Banking Theory Law and Practice 4 0 0 3
19198AEC 35 Programming in C++ 6 0 0 6
19198AEC 36L Programming in C++ lab 0 0 3 2
19198RMC37 Research Methodology 3 0 0 3
191__SEC03-- Skill Based Elective – III 0 0 2 1
19111SEC03L Communicative English Lab – III 0 0 2 1
TOTAL 26 0 7 25

SEMESTER - IV
COURSE CODE COURSE TITLE L T P C
19110AEC41/19111AEC41/ Tamil -I / Advanced English -I/ 4 0 0 2
19132AEC41/19135AEC41 /Hindi – I/French -I
19111AEC42 English IV 4 0 0 2
19198SEC43 Auditing 5 0 0 5
19198SEC44 Business Statistics 4 0 0 5
19198AEC45 Visual Basic Programming 6 0 0 6
19198AEC46L Visual Basic Programming Lab 0 0 3 2
191__SEC04-- Skill Based Elective – IV 0 0 2 1
19111SEC04L Communicative English Lab -IV 0 0 1 1
191ENVTSTU Environmental Studies 1 0 0 1
TOTAL 24 0 6 25

SEMESTER - V

COURSE CODE COURSE TITLE L T P C


19198SEC51 Corporate Accounting 5 0 0 5
19198SEC52 Business Economics 5 0 0 5
19198SEC53 Financial Management 5 0 0 5
19198SEC54 Software Engineering 4 0 0 4
19198DSC55_ Discipline Specific Elective - I 4 1 0 4
19198BRC56 Participation in Bounded Research 0 0 0 2
191__SEC05-- Skill Based Elective – V 0 0 2 1
19111SEC05L Communicative English lab V 0 0 2 1
TOTAL 23 1 4 27
SEMESTER – VI

COURSE CODE COURSE TITLE L T P C


19198SEC61 Management Accounting 5 1 0 5
19198SEC62 Income Tax Law and Practice 5 0 0 5
19198SEC63 Database Management System 4 0 0 4
19198DSC64_ Discipline Specific Elective - II 4 0 0 4
191__OEC65 Open Elective - I 4 0 0 2
19198PRW66 Project Work 2 0 0 4
191__SEC06-- Skill Based Elective – VI 0 0 2 1
19111SEC06L Communicative English lab - VI 0 0 2 1
19161EXACT Extension Activities 0 0 0 1
19261PEE Program Exit Examination 0 0 0 2
Total 24 1 4 29
Total Credits of the Programme 152

DISCIPLINE SPECIFIC ELECTIVE

SEMEST ELECTIVE COURSE CODE COURSE TITLE


ER NO
Management Information
19198DSC55A
V I System
19198DSC55B
Investment Management
19198DSC64A E- Commerce
VI II
19198DSC64B Web Designing

OPEN ELECTIVE

SEMESTER OPEN COURSE COURSE TITLE


ELECTIVE CODE
NO
A 19111OEC Journalism

B 19112OEC Development of Mathematical Skills

VI C 19113OEC Instrumentation

D 19114OEC Food and Adulteration

E 19117OEC Mushroom Technology

F 19120OEC Web Technology

G 19122OEC E- Commerce and its application


SKILL BASED ELECTIVE

SEMESTER SKILL BASED COURSE CODE COURSE TITLE


ELECTIVE
COURSE NO
I I 19120SEC01AL / Package lab – I /
191- - SEC01B Soft Skills- I
II II 19120SEC02AL / Package lab – II /
191- -SEC02B Soft Skills - II
III III 19120SEC03AL / Package lab – III /
191- -SEC03B Soft Skills -III
IV IV 19120SEC04AL / Package Lab – IV/
191- -SEC04B Soft Skills - IV
V V 19120SEC05AL / Package lab – V /
191- -SEC05B Soft Skills - V
VI VI 19120SEC06AL/ Package Lab – VI /
191- -SEC06B Soft Skills -VI

B.Com – CA Credit Distribution

Sem AEC SEC DSC OEC Research Others Total


I 12 10 - - - 01 23
II 12 10 - - 01 - 23
III 12 10 - - 03 - 25
IV 12 12 - - - 01 25
V - 21 04 - 02 - 27
VI - 16 04 02 04 03 29
Total 48 79 08 02 10 05 152

OUTCOMES:
 Be critical of creative scholars.

 Understanding across a broad range of business and commerce disciplines.

 Have knowledge of applications commerce concepts principles.

 Ethical, social and professional understanding.


 Effective communication.

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SEMESTER-I

PRIST UNIVERSITY, THANJAVUR


B.COM – CA
Course Code Course Title L T P C
19111AEC11 Advanced English-I 4 0 0 2

Aim:
 To improve the knowledge of English
Objective:
 To familiarize with the glossary terms, figures of speech
 To enhance vocabulary
 To learn how to edit and proof read
 To know the comparison and contrast and cause and effect forms
 To understand the impact of the speeches of famous people
Outcome:
 Develop vocabulary
 Read and comprehend literature
UNIT –I
Glossary of grammar terms
Figures of speech
UNIT – II
Foreign words and phrases
British and American Vocabulary
UNIT – III
Speeches of famous people:
Mahatma Gandhi-Abraham Lincoln-Swami Vivekananda-John F. Kennedy
UNIT – IV
Editing
Proof reading
UNIT – V
Comparison and contrast
Cause and effect
References:
English Grammar -Wren and Martin
English Grammar and Composition -Radhakrishna Pillai
Essentials of Business Communication -Rajendra Pal &J.S Korlahalli
Sultan Chand & Sons
English for writers and translators -Robin Macpherson
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
The World’s Great Speeches - Sudhir Kumar Sharma Galaxy Publishers
English Work Book-I&II -Jewelcy Jawahar
SEMESTER-I

PRIST UNIVERSITY, THANJAVUR


B.COM – CA

Course code Course Title L T P C

Course
Code
19111AEC12 English-I 4 0 0 2

Aim:
 To acquaint students with learning English through literature
Objective:
 To improve English delightfully through simple poems, essays
 To throw light on fiction
 To read and comprehend literature
Outcome:
 Read and comprehend literature

UNIT –I
The Art of Reading - Lin Yutang
An Eco-Feminist Vision -Aruna Gnanadason
UNIT – II
The Merchant of Death -Nanda Kishore Mishra & John Kennet
She Spoke for all Nature -Young world ‘The Hindu’
UNIT –III
Because I could not Stop for Death -Emily Dickinson
Stopping by Woods on a Snowy Evening -Robert Frost
UNIT –IV
Enterprise -Nissim Ezekiel
Love poem for a wife -A.K Ramanujam
UNIT –V
Oliver Twist -Charles Dickens

References:-

The Art of Reading / Experiencing Poetry. - S.Murugesan and Dr.K.Chellappan


Emerald Publishers
SEMESTER - I
PRIST UNIVERSITY, THANJAVUR
B.COM – CA
COURSE CODE COURSE TITLE L T P C
19198SEC 13 Financial Accounting 5 0 0 5

AIM :
 This programme is designed to provide high quality education in theoretical and practical
knowledge and skills in various aspects of accounting
OBJECTIVE : you should be able to
 Define accounting and trace the origin and growth of accounting.
 Explain the nature and objectives of accounting.
 Discuss the branches, role and limitations of accounts

UNIT -I
Definition of ‘account’ — the nature, Objects and utility of accounting in Industrial and Business
enterprises — Books for accounts — Accounting concepts and postulates.
UNIT -II
The theory of double entry — book keeping — Journal — Subsidiary books — Ledger Trail
Balance.
UNIT -III
Statement of accounts — Manufacturing account — Trading account — Profit and Loss account.
UNIT - IV
The Balance sheet and various forms it may take. Capital and revenue — income and expenditure
account — Receipts and payments. Depreciation, reasons and provisions.
UNIT-V
Consignment- meaning, features of consignment transaction, distinction between consignment and
sale, joint venture, meaning, features, difference ‘between joint venture and partnership, joint venture and
consignment.
OUTCOME: The course helped the students the principles and objectives of basic Financial accounting.
Text Book reference:
1. Advanced Accounting — S. P. Jain and K. L. Narang — Kaliyani Publisher.
2. Principles of Accounting — Finnery H. A. Miller H. E., PHL Auditing - Tandon

SEMESTER - I
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198SEC 14 Business Management 4 0 0 3

AIM
 One can apply functional and foundational concepts to think critically and solve business problems.
OBJECTIVES: Students will learn
 To enable business managers to get the concept of how to manage business venture
effectively and efficiently.
 Enhance the skills of managers and in this changing business environment.
 To equip managers, employees and potential employees with the knowledge, skills and
attitude that they need for effective business management.

UNIT –I
Business Management — Nature — Functions — Management Vs
Administration — Science or Art — Contribution by Taylor and Henry Fayol & Peter
Drucker

UNIT -II
Planning — Process — Kinds of Planning — Objectives — Strategies, Policies, Procedure,
Methods and rule — Forecasting and Planning — Advantages & Limitations - Management by Objectives.
UNIT -III
Organizing — Process — Features — Elements — Structure — Different
Forms — Principles of Organization — Departmentation, Delegation and Decentralization

UNIT-IV
Staffing — Process - Manpower planning — Recruitment — Selection — Training and
development
UNIT - V
Directing and Co-ordination: Principles — Elements — Controlling — Steps.
OUTCOME: This course should be helped the students taking better decision making process.
Reference Books
1. L.M. Prasad - Principles of Management
2. Dinker Pagare - Business Organization and Management
3. Dr. C.B.Gupta - Business Management

SEMESTER - I
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198AEC 15 Information Technology 4 0 0 4

AIM
 To provide opportunity for the study of modern methods of information processing and its
applications
OBJECTIVES
 Show an awareness of what the major computer components are and how they act as system
 appreciate that computers need instructions to operate and acquire simple programming skills

UNIT-I:
Information Concepts and Processing: Concepts of data, data type, information, need for
information evolution of information processing.
UNIT- 2:
Elements of computer processing systems: Classification of computers, Hardware CPU, storage
devices and media, Software systems and applications.
UNIT-3:
Programming languages, Machine language, assembly language, high-level language, Fourth
generation language, compilers, interpreters.
UNIT-4:
General Concept of OOPS (Object oriented programming) Operating Systems: Concept and
function of Operating system.
UNITE-5:
Batch processing, Multiprogramming, Real time, time sharing, distributed system.
OUTCOME: This course will be guided to the student business technologies around the world.
References:
1. “Computer Fundamentals” by P.K. Sinha
2. Sanders, D.H. “Computers today” Mc-Graw-Hill, 1988
3. S. Jaiswal, “Information Technology today”, Galgotia Pub., New Delhi 1999,
SEMESTER - I
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198AEC 16 Operating System 4 0 0 4
AIM:
 Provide proficiency skill of operating system to the target students
OBJECTIVES
1. To learn the fundamentals of Operating Systems.
2. To learn the mechanisms of OS to handle processes and threads and their communication
3. To learn the mechanisms involved in memory management in contemporary OS

UNIT- I
Evolution of Operating Systems — Types of Operating Systems — Different views of OS —
Design and implementation of Operating Systems — I/O Programming concepts — Interrupt structure and
Processing.
UNIT-II
Memory management: Single contiguous allocation — Partitioned Allocation — Relocatable
Partitioned Allocation — Paged and Demand Pages Memory Management — Segment Memory
Management — Segmented and Demand Paged Memory Management — Swapping and Overlay
Techniques.
UNIT- III
Processor management: Job Scheduling — Process Scheduling — Functions and Policies —
Evaluation of Round Robin Multiprogramming performance — Process synchronization — Race condition
— Synchronization Mechanism —Deadly Embrace Prevention and Detect and Recover Methods.
UNIT- IV
Device management: Techniques for device management — Device Characteristics — I/O Traffic
controller, I/O scheduler, I/O device handler —Virtual Devices Spooling
UNIT-V
File management: Simple file system, General Model of a file system, Physical and Logical file
system. Case studies: DOS, UNIX/LINUX Operating systems
OUTCOMES: Students will be able to: Analyze the structure of OS and basic architectural components
involved in OS design
Text Book:
1. Operating systems — E. Madnick and John J. Donovan —Tata McGraw Hill
2. Operating Systems (Concepts and Design) Milan Milenkovic - McGraw
Hill International Edition

SEMESTER-I
PRIST UNIVERSITY, THANJAVUR
B.COM
Package Lab -1

MS-WORD

COURSE CODE COURSE TITLE L T P C


19120SEC01A Packages Lab-I 0 0 2 1

1. Prepare a bio-data with photo using text styles.

2. Prepare a college course details with headings, bullets and numbering.

3. Prepare a document in a newspaper format with header and footer.

4. Create a calendar by using auto format.

5. Prepare a contemporary letter using templates.

6. picture insertion and alignment

a. prepare a greeting card

b. prepare a handout

7. Create a mark sheet using tables. And find out the total marks.

8. Prepare a business letter for more than one company using mail merge
SEMESTER-I
PRIST UNIVERSITY, THANJAVUR
B.COM

Course Code Course Title L T P C

19160SEC01B SOFT SKILL – I Effective Communication 0 0 3 2

Part- I Effective Communication

UNIT I Effective communication I

Oral Communication: Listening skills -Speaking skills (what to say and how to say it) – Gender
neutral Language-Conflict, criticism, anger- Telephone skills.

UNIT II Effective communication II

Written Communication: Mechanics of writing, letters, notes, and reports- Resume preparation
Faxes- Web sites- Email and Memos.

Nonverbal Communication: Behavior, Body language and Attitude.


SEMESTER-I
PRIST UNIVERSITY, THANJAVUR
B.COM
Course Code Course Title L T P C

19111SEC01L Communicative English Lab-I 0 0 1 1

Aim:
 To acquaint with the basic grammar and develop language skills
Objective:
 To know English grammar and all the concomitant linguistic items
 To learn about the auxiliary and the models
 To understand the types of sentences and its patterns
 To enrich vocabulary
 To familiarize the features, process, forms and barriers of communication
 To enhance listening skill
Outcome:
 Understand grammar
 Develop listening skill
UNIT –I
Parts of speech

UNIT – II
Kinds of Sentences, Patterns of sentences

UNIT – III
Auxiliaries, Modals

UNIT –IV
Communication-Characteristics-Process-Forms-Barriers-Types

UNIT-V

Listening-benefits-types-good listener-active and passive listening-Effective listening


Lab Note-1. Word Mentor - Level I Words and their meaning-Root and usage-Fill in the blanks-Synonyms-
Antonyms-Match the Words, Listening activity from Globarena Software 2. Vocabulary diary
Viva-Listening activity
Exam components-Theory-50+MCQ online exam-vocabulary-20+Viva-15+Lab note-15=100

References:-

English Grammar - Wren and Martin


English Grammar and Composition - Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
Essentials of Business Communication - Rajendra Pal &J.S Korlahalli Sultan Chand & Sons
SEMESTER - I
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
191INDCONS Indian Constitution 1 0 0 1
AIM
To learn the fundamental and features of Indian Constitution.
OBJECTIVES
I. To make the students to understand about the Democratic Rule and Parliamentarian Administration.
II. To appreciate the salient features of the Indian Constitution.
III. To know the fundamental Rights and Constitutional Remedies.
IV. To make familiar with powers and positions of the Union Executive, Union parliament and the
Supreme Court.
V. To exercise the adult franchise of voting and appreciate the Electoral system of Indian Democracy.
Unit — 1: The making of Indian Constitution
The Constituent Assembly: Organization — Character — Work — Salient features of the
constitution — Written and detailed Constitution — Socialism — Secularism — Democracy and Republic.
Unit — 2: Fundamental rights and fundamental duties of the citizens
Right of Equality — Right of Freedom- Right against Exploitation — Right to Freedom of Religion
— Cultural and Educational Rights — Right to Constitutional Remedies — Fundamental Duties.
Unit — 3: Directive Principles of State Policy
Socialistic Principles - Gandhian Principles — Liberal and General Principles — Differences
between Fundamental Rights and Directive Principles
Unit — 4: The Union Executive, Union Parliament and Supreme Court
Powers and positions of the President — Qualification — Method of Election of Presidents and
Vice President — Prime Minister — Rajya Sabha — The Supreme Court — High Court — Functions and
position of Supreme Court and High Court.
Unit — 5: State Council — Election System and Parliamentary Democracy in India
State council of Ministers — Chief Minister — Election system in India — Main features —
Election Commission — Features of Indian Democracy.
OUTCOME: This course will be helped to understand the students about concept of Indian
constitution
References:
1. Palekar.S., Indain Constitution Government and politics, ABD Publications, India
2. Aiyer, Alladi Krishnaswami, Constitution and fundamental rights 1955
3. Markandan K.C., Directive Principles in the Indian Constitution 1966
4. Kashyap,Subash C., Our Parliament, National Book Trust, New Delhi 1989
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(Nkw;;fz;l jiyg;Gfspy; VNjDk; xd;wDf;F ftpij( kuG my;yJ GJf;ftpij) fij>fl;Liu>ehlfk; vOjp
tur; nra;J rhpg;ghh;j;J kjpg;ngz; toq;fplTk;)
SEMESTER-II

PRIST UNIVERSITY, THANJAVUR


B.COM - CA
Course Code Course Title L T P C
19111AEC21 Advanced English-II 4 0 0 2

Aim:
 To improve the knowledge of English
Objective:
 To understand the format of e-mail, fax and memos
 To write itinerary, checklist, invitation, circular, instruction, recommendations
 To understand the impact of the biographies of famous people
Outcome:
 Develop writing skill
 Read and comprehend literature

UNIT –I
E-mail
Fax
Memos
UNIT – II
Itinerary
Checklist
UNIT – III
Invitation
Circular
UNIT – IV
Instruction
Recommendations
UNIT – V
Biographies of famous people:
Mother Teresa-Madam Curie-Charles Chaplin-Vikram Sarabhai

References:

English Grammar -Wren and Martin


English Grammar and Composition -Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
Inspiring Lives -Maruthi Publishers
English Work Book-I&II -Jewelcy Jawahar
SEMESTER-II

PRIST UNIVERSITY, THANJAVUR


B.COM-CA

Course Code Course Title L T P C


19111AEC22 English-II 4 0 0 2

Aim:
 To acquaint learners with different trends of writing
Objective:
 To empower students to acquire language skills through literature
 To enable the students to appreciate literature
 To develop the conversational skills through one act plays
Outcome:
 Read and comprehend literature

UNIT – I
Ecology -A.K. Ramanujan
Gift -Alice Walker
The First Meeting -Sujata Bhatt
UNIT –II
Fueled -Marcie Hans
Asleep -Ernst Jandl
Buying and selling -Khalil Gibran
UNIT –III
The End of living and The Beginning of Survival - Chief Seattle
My Wood - E.M.Forster
The Meeting of Races - Rabindranath Tagore
UNIT – IV
The Refugee -K.A. Abbas
I Have a Dream -Martin Luther king
Those People Next Door -A.G. Gardiner
UNIT – V
Marriage is a private Affair -Chinua Achebe
The Fortune Teller -Karel Capek
Proposal -Anton Chekov

References:-
Gathered Wisdom -GowriSivaraman EmeraldPublishers
SEMESTER - II
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198SEC 23 Advertising and Salesmanship 5 0 0 4

AIM:
To know the role of advertising and salesmanship in the marketing strategy.
OBJECTIVES:
I. To understand the decision process in advertising management.
II. To examine the role of sales person in the present marketing management.

Unit - I
Meaning, Objectives of promotion — Kinds of promotion, Approaches to — Promotion — Method
of Promotion — Factors affecting promotional mix, Optimum promotional mix.
Unit -II
Advertising — Meaning, Objective, Kinds and significance — Is advertising wasteful? - Scientific
advertising — Characteristics of a good advertisement copy
Unit — III
Media of advertising - choice of advertising media — Advertising Budget — Measuring the
effectiveness of advertising
Unit —1V
Personal Selling — Meaning and importance, kinds of salesmanship, Sales force management,
Characteristic of a successful salesperson, Selection Training and remuneration of salesman
Unit — V
Management of sales promotion, meaning and functions, consumer sales promotion Retail Store
sales promotion, Sales promotion at salesman’s level - Problems in sales promotion
OUTCOME:
The course helped the students to understand the importance of Advertising and Salesmanship in a highly
competitive business world.
Reference Books
1. Dawar, Rustom S.Modern - Marketing in Indian Context.
2. Marketing Management — Rajan Nair
3. Neelamegam S. - Marketing Management in Indian Economy
4. Pillai and Bagavathi — Modern Marketing
5. Chunawalla -- Advertising Theory and Practice
6. Rathor — Advertising Management
SEMESTER - II
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198SEC 24 Business Law 4 0 0 4
AIM
Developing proficiency skill of Business law
OBJECTIVE

1. Undertake and promote research on Business laws & attract students of the highest caliber to the
Law School's programs and
2. Provide opportunities for their involvement in Business law research projects.

Unit I
Nature and Sources of law — Law of contracts — Essentials of valid contract — Classification of
contracts
Unit —II
Offer and acceptance — consideration -- capacity to contract — Free consent Legality of object
Unit —III
Performance of contracts — Discharge of contract — Remedies for breach of contract — Quasi contracts
Unit —IV
Contracts of agency — Different classes ‘of agents — creation of agency — Rights and duties of an agent
-- scope of agents authority — Liability of principles to third parties — Personal liability of agent —
Bailment and pledge.
Unit -— V
Contract of Indemnity and guarantee — Rights of Indemnity holder — Rights of surety — Nature and
extent of surety’s liabilities

OUTCOME: Students will demonstrate competent knowledge and understanding of substantive and, to
the extent applicable, procedural law related to corporations

Reference Books
1. N.D. Kapoor — Elements of commercial law.
2. MLC. Shukla — Mercantile law.
3. P.P.S. Gogna — A Text book of Business Law.
4. S.N. Maheswari— Mercantile law.
SEMESTER - II
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198AEC 25 Programming in C 6 0 0 6
AIM
This course is aimed at advancing concepts of programming and software code organization
within the framework of structural and procedural programming paradigms.
OBJECTIVE
 Students will be able to develop logics which will help them to create programs, applications in C
 Also by learning the basic programming constructs they can easily switch over to any other
language in

UNIT -l
Evolution and Applications of C — Structure of a C Program — Data Types —.Declarations —
Operators — Expressions — Type conversions — Built-in functions. -
UNIT-Il
Data Input and Output — Control statements: if, else-if, goto, switch, while-do, do-while, for, break &
continue.
UNIT -IlI
Functions: Defining and accessing functions-passing parameters of functions- Arguments -
Recursive functions — Storage classes, Arrays: Defining and processing Arrays + Multi dimensional
arrays — passing arrays to functions ~ Arrays and strings — String functions — String Manipulations.
UNIT- IV
Pointers: Pointers Declarations — Operations on pointers — pointers to functions — Pointer and
Strings — pointers and arrays — array of pointers Structures: Structures and pointers — unions.
UNIT-V
Data files - Opening, Closing, and processing files — Files with structures and unions — Register
variables — Bit wise Operations - Macros- Preprocessing.
TEXT BOOK: “Programming in C” ~ E. Balagurusamy — Tata McGraw-Hill Publications
OUTCOMES: After the completion of this course, the students will be able to develop applications.
Book for Reference:
5. “Programming with C” — Byron S.Gottfried — Schaum’s outline series — Tata McGraw-Hill
publications.
6. “Let us C “~ Yeswant kanetkar — BPB Publications.

SEMESTER - II
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
COURSE CODE COURSE TITLE L T P C
19198AEC26L Programming in C Lab 0 0 3 2

AIM
 Focusing on discussing how to write a program of moderate complexity by using C
language.
OBJECTIVE
1. Ability to work with textual information, characters and strings.
2. Understanding a concept of object thinking within the framework of functional
model

1. Solution of a Quadratic Equation (all cases)


2. Sum of Series (Sine, Cosine, e)
3. Ascending and descending order of number using Arrays (Use it to find largest and
smallest numbers).
4. Sorting of names in Alphabetical order.
5. Write a C program for Matrix Operations (Addition, Subtraction, Multiplication- use
functions).
6. String Manipulation without using String functions (String length, String Comparison,
String Copy, Palindrome checking, counting words and lines in strings — use function
pointers).
7. Creation and processing of Sequential files for Mark list preparation (Use Structures for
Record Description)
8. Develop an Invoice application
9. Payroll preparation
10. EB bill preparation
OUTCOME: Understanding a functional hierarchical code organization. Ability to define and
manage data structures based on problem subject domain.
SEMESTER-II

PRIST UNIVERSITY, THANJAVUR


B.COM-CA

Course Course Title L T P C


Code

19120SEC02A Packages Lab-II 0 0 2 1

MS –EXCEL

1. Prepare the addressing methods in excel

2. Describe the type of function

3. Draw a graph by using your own data

4. Prepare an Individual Pay Bill preparation for a employee in an organization.

5. Prepare a Mark list preparation for a student.

6. Prepare a Worksheet preparation for a company.

7. Prepare a Inventory Preparation

8. Prepare a Electricity Bill Preparation

SEMESTER-II
PRIST UNIVERSITY, THANJAVUR
B.COM- CA

Course Code Course Title L T P C

19160SEC02 SOFT SKILL – II- Self Development 0 0 3 2


B

Part -II Self Development

UNIT I: Self -Assessment

Self-Assessment, Self-Awareness, Self-Esteem, Personal success factors, handling failure, Depression


and Habit, Self appraisal, SWOT analysis Perceptions and Attitudes, Positive Attitude, Values and
Belief Systems, Personal Goal setting, Career Planning, Building of Self Confidence, prioritization.

UNIT II: Self- Management

Managing Time, Managing Stress, Conflict Management

SEMESTER-II
PRIST UNIVERSITY, THANJAVUR
B.COM - CA
Course Code Course Title L T P C

19111SEC02L Communicative English Lab-II 0 0 2 1

Aim:
 To acquaint with the basic grammar and develop language skills
Objective:
 To understand the different tenses and use it in sentences
 To form sentences
 To know subject verb agreement
 To enrich vocabulary
 To read and comprehend the context

UNIT–1 Tenses-Simple, Perfect

UNIT –II Tenses-Continuous, Perfect continuous

UNIT –III Forming sentences-positive, negative and questions

UNIT –IV Concord

UNIT –V Reading-benefits-purpose-techniques-types-Effective reading


Lab Note-1. Word Mentor - Level II Words and their meaning-Root and usage-Fill in the blanks-
Synonyms-Antonyms-Match the Words, reading activity from Globarena Software 2. Newspaper
Article notebook

Viva-Reading activity
Exam Components-Theory -50+MCQ online exam-20+Viva-15+Lab note-15=100
Outcome:
 Understand grammar
 Develop reading skills

References:-
1. English Grammar -Wren and Martin
2. English Grammar and Composition -Radhakrishna Pillai
3. Technical Communication -Meenakshi Sharma & Sangeetha Sharma
4. Essentials of Business Communication -Rajendra Pal &J.S Korlahalli Sultan Chand & Sons
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tur; nra;J rhpg;ghh;j;J kjpg;ngz; toq;fplTk;)
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA

Course Code Course Title L T P C


19111AEC31 Advanced English-III 4 0 0 2

Aim:
 To improve the knowledge of English
Objective:
 To familiarize with the organs of speech and the description and classification of speech sounds
 To understand consonant cluster, syllable, word accent and intonation.
 To know how to interpret graphics
 To write slogans and advertisements
Outcome:
 Understand Phonetics
 Develop writing skill

UNIT –I
The organs of speech
Classification of speech sounds
Vowels and Diphthongs
UNIT –II
Consonants
Consonant cluster
UNIT – III
Syllable
Word accent
Intonation
UNIT – IV
Idiom
Interpretation of graphics
UNIT – V
Slogan writing
Writing advertisement

References:

English Grammar -Wren and Martin


English Grammar and Composition -Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
A text book of Phonetics for Indian Students -T.B. Balasubramaniyan
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA

Course Code Course Title L T P C


19111AEC32 English-III 4 0 0 2

Aim:
 To acquaint students with learning English through literature
Objective:
 To sensitize students to language use through prescribed text
 To develop the conversational skills through one act plays
Outcome:
 Read and comprehend literature

UNIT – 1
The Doctor’s World - R.K. Narayan
The Postmaster - Rabindranath Tagore
Princess September - E.Somerest Maugham
UNIT – II
The Price of Flowers -Prabhat Kumar Mukhopadhyay
The Open Window -Saki
The Model Millionaire -Oscar Wilde
UNIT –III
My Brother My Brother - Norah Burke
Uneasy Home Coming - Will F. Jenkins
Resignation - Premchand
UNIT –IV
The Referee -W.H. Andrews & Geoffrey Dreamer
The Case of the Stolen Diamonds -Farrell Mitchell
UNIT – V
The Dear Departed -Stanley Houghton
The Princess and the Wood Cutter -Alan Alexander Milne

References:-
Nine Short Stories -Steuart H.King Blackie Books
One-Act plays of Today -T.Prabhakar Emerald Publishers
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19161SEC33 Cost Accounting 3 1 0 5
AIM
To ascertain the costs of products manufactured or services rendered and exercising control over the
expenditure.

OBJECTIVES
I. To know the cost of each process and each element.
II. To serve management in the execution of policies according to the situations.

UNIT – I
Cost accounting definitions – Functions, Importance, Advantages and Limitations – Relationship between
cost and Financial Accounting – Installation of costing system – Cost Unit and Cost Centre – Elements of
Cost – Cost sheet – Tender and quotation.

UNIT – II
Materials cost control – Material Purchases – Storage of Material – Various levels of Stock – Pricing of
Materials Issues.

UNIT – III
Labour Cost Control – Piece and Time Rates – Incentive Plans – Labour turnover – Idle time – Overheads
– Allocation – Apportionment – Re Apportionment
and Absorption.

UNIT - IV
Process Costing (Excluding Inter Process, Equivalent Production – By product – Joint product) and –
Operating Costing.

UNIT - V
Contract Costing – Reconciliation of Cost and Financial Accounting.

OUTCOME:
The students gained knowledge on cost ascertainment and cost control.

REFERENCE BOOKS
1. Palekhar & PattanShetty – Costing.
2. Jain & Narang – Cost Accounting.
3. S.P.Iyengar – Cost Accounting.
4. Ahuja & Others – Cost Accounting.
5. R.Srinivasan & R.Ramachandran – Cost Accounting.
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19161SEC34 Banking Theory Law and Practice 4 0 0 4
AIM
To provide a comprehensive view of Banking Services to know the application of Banking
Theory Law and Practice.
OBJECTIVES
I. To highlight the functions and services of a modern bank.
II. To understand the relationship between banker and customer.
III. To learn law relating to Negotiable Instruments, Securities and Advances.
UNIT – I
Bank and Banking – Role and importance of Banking – Classification of Commercial Banks –
Functions of commercial Banks – Investment Policy of a Commercial Bank – Functions of RBI.
UNIT – II
E – Banking – Forms of E- Banking Automatic Teller Machine (ATMS) – Credit Cards, Debit
Cards – Types of Credit Cards – Types of Bank Accounts – Types of Deposits – Electronic Funds Transfer.
UNIT – III
Special Types of Bank customers – The Paying Banker – The Collecting Banker.
UNIT – IV
Negotiable Instruments – Characteristics – Parties to Negotiable Instruments – Endorsement –
Types of Endorsement.
UNIT – V
Bills of exchange and Promissory notes – Cheques and Bank Drafts Crossing of Cheques.
OUTCOME:
The course helped the students to understand the basic important functions and principles and
practices of Banking Theory Law in day to day business.

REFERENCE BOOKS
1. B.S.Raman - Banking, Theory, Law and Practice
2. S.M. Sundaram - Banking Theory Law and Practice
3. Varshney and Sundaram - A Text Book on Banking Theory Law Practice
4. K.P.M.Sundaram - Banking Theory Law and Practice
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198AEC 35 Programming in C++ 6 0 0 6
AIM:
Implement several programs in languages other than the one emphasized in the core curriculum (Java/C++)
OBJECTIVES:
• To understand how C++ improves C with object-oriented features.
• To learn how to write inline functions for efficiency and performance.
UNIT-I
Object oriented programming: Software evolution - OOP Paradigm- concepts, benefits, Object
oriented languages and applications.
UNIT-II
Introduction to the basic concepts of C++ language - Tokens, keywords, identifiers, data type,
variables, manipulators- expression and control structures - functions: main function - function prototyping
- call by reference function overloading - friend and inline functions.
UNIT-III
Classes and objects - constructors and destructors - operator overloading -type conversions.
UNIT-IV
Inheritance - single inheritance - multiple inheritances - hierarchical, hybrid inheritance -
polymorphism - pointers - virtual functions - console I/O operations.
UNIT-V
Files - Classes for file stream operations - opening, closing and processing files - end of file
detection - file pointers - updating a file - error handling during file operations - command line arguments -
templates - exception handling.
OUTCOMES:
Apply C++ features to program design and implementation.
TEXT BOOK:
"Object oriented programming with C++”. E. Balagurusamy , Tata McGraw . Hill publishing ltd., New
Delhi, 1995.
REFERENCE BOOKS:
1. C++ The complete reference- Herbert Schilt, 3rd edition, Tata McGraw Hill Pub-Ltd., 1999.
2. Let us C++-Yeswant Kanetkar-BPB Publications, 1999.
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198AEC 36L Programming in C++ lab 0 0 3 2
AIM:
Use C++ to demonstrate practical experience in developing object-oriented solutions
OBJECTIVES:
 Analyse a problem description and design and build object-oriented software using good coding
practices and techniques
 design and implement programs using C++

1. Write C++ program using a class to represent a bank account with data members- name of depositor,
account number, type of account, balance and member functions - deposit amount, withdraw
amount, show Name and balance. Check the program with your own data.
2. Design an abstract base class "Shapes" and derive three classes "Rectangle", “Circle” and Triangle".
Develop polymorphic functions "Circumference" and "Compute-Area" to calculate the
circumference and area of these objects and display it. Develop a main program to create each of
these and apply these polymorphic functions.
2. Write C++ programs for implementing inheritance.
3. Write a C++ program to illustrate inline functions.
4. Write a C++ program using friend operator function.
5. Write a C++ program to illustrate virtual base class, virtual function and abstract class.
6. Write a program which reads a text from a file and the display the following information.
7. Number of Lines
8. Number of words.
9. Number of characters.
10. Strings should be left-justified and numbers should be right-justified in _ a suitable field width.
11. Write a C++ program to implement file concept: Create a file and store some text, display the
content of the file with line numbers.
12. File Processing: Mark sheet preparation.
13. File Processing: Inventory preparation.
OUTCOME:
The course is to build students’ conceptual and practical skills in building software projects in the
C++ programming language to reasonably advanced level.
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198RMC37 Research Methodology 3 0 0 3

GENERALRESEARCH METHODOLOGY
AIM:
To create a basic appreciation towards research process and awareness of various research
publication
OBJECTIVES:
 To understand the steps in research process and the suitable methods.
 To identify various research communications and their salient features
 To carry out basic literature survey using the common data-bases
 To give exposure to MATLAB platform for effective computational and graphic works required
for quality research
OUTCOME:
Ability to carry out independent literature survey corresponding to the specific publication type and
assess basic computational frameworks used in mathematical researches.
PREREQUISITES:
Basic computer literacy&skills for working in window-environment

UNIT I: Introduction to Research Methodology


Meaning of research – Objectives of research – Types of research – Significance of research –
Research approaches

UNIT II: Research Methods


Research methods versus methodology – Research and scientific method – Criteria of good
research – Problems encountered by researchers in India.

UNIT III: Literature Survey


Articles – Thesis – Journals – Patents – Primary sources of journals and patents – Secondary
sources – Listing of titles – Abstracts – Reviews – General treatises – Monographs.
UNIT IV: Database Survey
Database search – NIST – MSDS – PubMed – Scopus – Science citation index – Information about
a specific search.

UNIT - V
Business Research
Research in Management: An Introduction – Definition, meaning and nature – Scope and objects of
Research. Types of Research -Research Design – Defining Research Problem and Formulation of
Hypothesis – Experimental Designs.-Sampling and types of sampling-Research Process – Steps in the
process of Research, Data Collection and Measurement: Sources of Secondary data – Methods of Primary
data collection – Questionnaire construction.-Data presentation and Analysis – Data Processing – Methods
of Statistical analysis and interpretation of Data .
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR

B.COM-CA

Course Code Course Title L T P C

19120SEC03A Packages Lab-III 0 0 2 1

POWER POINT

1. Create a slide show presentation for a seminar (choose your own topics)
a. Enter the text in the outline view
b. Create Non-bulleted and bulleted text
2. Create a slide show presentation for a science exhibition
a. Create Non-bulleted and bulleted text
b. Apply appropriate text attributes
3. Create slide show presentation for an invitation
a. Insert an object from a bitmap file
b. Apply appropriate text attributes
c. Rotate the object to 45 degree
d. Apply shadow to the object
4. Create a slide show presentation to display percentage of marks in each semester for all students
a. Use bar chart (x-axis: semester; y-axis: % of marks)
b. Use different presentation template and different transition effect for each slide
c. Use different text attributes in each slide
5. Create a slide show presentation for a shop advertisement to be open shortly
6. Create a slide show presentation to display percentage of sales in each quarter for the any vendor
using bar chart (x-axis: Quarter; y-axis: % of sales)
7. Create a slide show presentation for a tourists places
8. Create a slide for calendar using appropriate text attributes and insert an object from a bitmap file
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR

B.COM-CA

Course Code Course Title L T P C

19160SEC03B SOFT SKILL - III 0 0 3 2


Interpersonal Relations and Social Responsibilities

Part -III Interpersonal Relations and Social Responsibilities

UNIT I: Interpersonal Relations

Nature of groups and teams, Team effectiveness, Group discussions and decision making, Emotional
Intelligence (EI) and Emotional Quotients (EQ), and its effect on team, Cross Cultural Aspects, Inter
dependence, Peer Reviews.

UNIT II: Ethics and Social Responsibilities

Personal professional and corporate ethics, Ethical dilemma, Corporate social responsibilities: Green
computing, Social accounting, Auditing, Civic sense.
SEMESTER-III

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
Course Code Course Title L T P C

19111SEC03L Communicative English Lab-III 0 0 2 1

Aim:
 To acquaint with the basic grammar and develop language skills
Objective:
 To change a sentence from active to passive and vice versa
 To make sentences
 To write a letter
 To improve vocabulary
 To enhance speaking skills
 To enrich writing skills
Outcome:
 Understand grammar
 Develop speaking and writing skills
UNIT –1
Active and Passive

UNIT –II
Developing the hints

UNIT –III
Letter writing

UNIT –IV
Speaking-benefits-features of a good speaker-Tip for improving speech-types

UNIT –V
Writing-benefits-types-tips for improving writing

Lab Note-1. Anagrams, Word Traps, Stinging Words, letter writing from Globarena Software, Self-
introduction, 2. Picture writing note book
Viva-Self introduction, Picture talk
Exam components-Theory -50+MCQ online exam -20+Viva-15+Lab note-10=100

References:-
English Grammar -Wren and Martin
English Grammar and Composition -Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
Essentials of Business Communication -Rajendra Pal &J.S Korlahalli Sultan Chand & Sons
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SEMESTER -IV
PRIST UNIVERSITY, THANJAVUR
B.COM-CA
Course Code Course Title L T P C
19111SEC41 Advanced English-IV 4 0 0 2

Aim:
 To improve the knowledge of English
Objective:
 To familiarize with the objectives and types of interview
 To know the types of questions and answering techniques
 To prepare reviews and proposals
 To learn the grammatical forms
 To understand the meaning of a poem and write the content
 To write for and against a topic
 To draw a flowchart
 To write definitions
Outcome:
 Develop communicative skill
 Read and comprehend literature

UNIT –I
Interviews Objectives, types, ten success factors, ten failure factors - Planning and
preparation –Presentation– Type of questions – Answering techniques.
UNIT – II
Flowchart
Proposals
UNIT – III
Discourse markers
Review
UNIT IV
Grammatical forms
Paraphrasing
UNIT –V
Definition
Writing for and against a topic.

References:

English Grammar -Wren and Martin


English Grammar and Composition -Radhakrishna Pillai
Essentials of Business Communication -Rajendra Pal &J.S Korlahalli Sultan Chand & Sons
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
English for writers and translators -Robin Macpherson
English Work Book-I&II -Jewelcy Jawahar
SEMESTER -IV
PRIST UNIVERSITY, THANJAVUR
B.COM

Course Code Course Title L T P C


19111AEC42 English-IV 4 0 0 2

Aim:
 To acquaint students with learning English through literature
Objective:
 To introduce learners to the standard literary texts
 To impart wisdom through morally sound poems and essays
 To introduce Shakespeare to non-literature students
Outcome:
 Read and comprehend literature

UNIT –I
How to be a Doctor -Stephen Leacock
My Visions for India -A.P.J. Abdul Kalam
Woman, not the weaker sex -M.K. Gandhi
UNIT –II
My Last Duchess -Robert Browning
The Toys -Coventry Patmore
I, too -Langston Hughes
UNIT –III
The Best Investment I ever made-A.J.Cronin
The Verger -W.S Maugham
A Willing Slave -R.K.Narayan
UNIT –IV
Macbeth
As You Like It
UNIT –V
Henry IV
Tempest

References:-

English for Enrichment -.Devaraj Emerald Publishers


Selected Scenes from Shakespeare Book I &II -Emerald Publishers

SEMESTER-IV

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
Course Code Course Title L T P C

19198SEC43 Auditing 5 0 0 5

AIM: To define the aim of your clinical audit project consider what it is that you hope to achieve
OBJECTIVES:
 The students will enable the system of internal check.
 Checking arithmetical accuracy of books of accounts, verifying posting, casting, balancing etc.

Unit -I
Auditing — Definition — Objectives — Types of Audit — Advantages — Qualities of a
Professional auditor — Investigation Vs Auditing
Unit - II
Internal Check — Objectives, Principles, Advantages — Internal check system and Auditor —
Internal Control — Internal Audit
Unit — III
Vouching — Objectives, Importance, - Vouching of Cash Transactions, Trading Transactions and
Impersonal ledger.
Unit -IV
Verification and valuation of Assets and Liabilities —- Cash – Investments Advances, Land and
Building, Plant and Machinery, Furniture, Stock, Capital, Creditors, Bills Payable
Unit — V
Company Audit — Provision in the companies Act relating to auditor’s qualifications,
appointment, removal, Rights, duties and liabilities, (Civil and Criminal)
OUTCOMES:
This course helped the students that who to calculated financial activities
Reference Books
1. B.N.Tandon — ‘A Practical] Hand Book of Auditing’
2. Dinkar Pagare — ‘Principles and Practice of Auditing’
3. R.G.Saxena — ‘Principles and Practice of Auditing’
4. Rupram Gupta — Auditing.
5. C.R.M. Depuala — The Principles of Auditing

SEMESTER -IV
PRIST UNIVERSITY, THANJAVUR
B.COM-CA
Course Code Course Title L T P C
19198SEC44 Business Statistics 4 0 0 5

Aim:
 Provide a foundation and motivation for exposure to statistical ideas subsequent to the
course.
Objective:
 Motivate in students an intrinsic interest in statistical thinking.
 Instill the belief that Statistics is important for scientific research.

UNIT -I
Meaning and scope of statistics, uses of statistics in business, statistical data --primary and
secondary — classification of data — frequency distribution — graphs and diagrams.
UNIT – II
Measures of central tendency — arithmetic, geometric and harmonic mean -characteristics —
measures of dispersion — range — mean deviation and standard deviation — skewness — correlation --
regression.
UNIT -IlI
Time series — secular trend — index numbers — uses — cost of living index — index numbers of
wholesale prices.
UNIT -IV
Quantitative analysis in the practice of management — models and their development — matrices —
addition — multiplication — transpose — inverse — introduction to linear programming — concepts of
optimization — solving LP using graphical and simplex method — transportation — assignment — (only
simple problems). ,
UNIT -V
Simulation - Queuing model (M/M/I) — replacement decisions.
OUTCOMES: The ability to apply fundamental concepts in exploratory data analysis. Distinguish
between different types of data
References:
1. V.K.Srinivastave, Gv. Snenoy, S.C.Sharma, Quantitative techniques for managerial decision making.
2. N.D. Vohra Quantitative techniques in management.
3. Sharma, Operation research, theory and applications.
4. Gupta S.P. statistics methods.
5. Elhance D.N, Fundamentals of statistics.

SEMESTER -IV
PRIST UNIVERSITY, THANJAVUR
B.COM
Course Code Course Title L T P C
19198AEC45 Visual Basic Programming 6 0 0 6

Aim:
 Students must know about the Core programming of visual basic
Objective: students will understand

 The ability of the system to adjust to the changing requirement of user.


 The ability of the System to be able to withstand long period of time operation by the user
UNIT I
Introduction to Visual Basic — Integrated Development Environment (IDE) features — VB editor
— customizing the IDE — anatomy of a form working with form properties — setting form’s properties —
introducing form events and form methods.
UNIT II
Variables in Visual Basic: Declaring variables — Data types — Null values, Error value — empty
value — the scope of a variable — Module level variables — Constants — Creating your own constants —
Scope of a constant — Converting data types — arrays — Declaring arrays — Fixed size arrays - Dynamic
arrays — Preserve keywords — ReDim. Writing Code in Visual Basic - The anatomy of a procedure —
Subroutine and Functions — Language constructs - For...Next, The While loop, Select case....End select,
Exit statement, with structure.
UNIT IlI
Selecting and Using controls — Introduction to standard controls - command buttons — Text boxes
— labels — option buttons — Check boxes - frame controls — List boxes - Combo boxes — Image
objects — Picture boxes - Timer- Scroll Bars-File System Controls(Drive, Dirlist, File List boxes).
UNIT IV
Introduction to Built in ActiveX control — Tool bar —The Treeview control — The Listview
control — the Image list control - Comman Dialog Control — status bar Control — Rich textbox control
— Menu editor.
UNIT V
DDE properties — DDE Methods — OLE properties — Active control Creation and Usage and
ActiveX DLL creation and usage — Database access — Data Control — Field control — Data grid record
set using SQL to manipulate data — Open Data Base Connectivity.
OUTCOMES:
This course will be helped the students understanding on database operations
Text Books:
1. Mohammed Azam Programming with Visual Basic 6.0 — Vikas Publishing House Pvt. Ltd —
2002.
2. Content Development Group Visual Basic 6.0 — Tata McGraw Hill Publishing Company
Limited — 2002.
SEMESTER -IV
PRIST UNIVERSITY, THANJAVUR
B.COM
Course Code Course Title L T P C
19198AEC46L Visual Basic Programming Lab 0 0 3 2

Aim:
It gives practical knowledge to the students on visual Basic Programming

Objective:

1. To know the process of visual program design and development.


2. To understand the term event-driven programming.
3. To acquire the concepts of objects, properties, and methods.

1. Simple exercises using standard controls.

2. Write a program to design a calendar of any year.

3. Write a program to expand and shrinking an object — while program is running.

4. Write a code to design and implement a scientific calculator.

5. Write a program to create animation by using move method and timer Object.

6. Write a program for preparing students mark list.

7. Write a program to populate the label entities using data bound control.

8. Write a program to expand and shrink Objects using timer control and move method

OUTCOME: Visual Basic provides a huge number of graphics tools that students can be used to solve
all sorts of problems.

SEMESTER-IV
PRIST UNIVERSITY, THANJAVUR
B.COM-CA

Course Code Course Title L T P C

19160SEC04B SOFT SKILL - IV 0 0 3 2


Etiquette And Interviewing Skills

PART -IV Etiquette and Interviewing Skills

UNIT I Corporate

Corporate grooming and dressing, Etiquettes in social as well as office settings, Email
Etiquettes, Telephone Etiquettes, Contemporary issues in corporate life: diversity,
Attrition, Work life balance, Hygiene and health.

UNIT II Interviewing Skills

Researching the job-Researching the company -Questions to research the company-Informational


interviews-Behavioral interviewing- Types of interview (Individual interviews, panel interviews, serial
interviews, video interviews and teleconferencing) references-selling yourself-dressing for success-
body language-stress reduction-Handling illegal questions.

SEMESTER -IV
PRIST UNIVERSITY, THANJAVUR
B.COM

COURSE CODE COURSE TITLE L T P C


19111SEC04L Communicative English Lab-IV 0 0 1 1
Aim:
 To develop communicative skills
Objective:
 To change sentences from direct to indirect and vice versa
 To comprehend a passage
 To enhance language skill
 To improve presentation skill
 To enrich vocabulary
Outcome:
 Understand grammar
 Develop language and presentation skills
UNIT –I
Direct and Indirect
UNIT –II
Comprehension
UNIT –III
Conversation
UNIT –IV
Descriptive Writing
UNIT –V
Soft skills-Importance-aspects-SWOT analysis-values-positive attitude-perception

Lab Note- Confusing Words, Word families, Non-English words, Presentation skills, Oral presentation,
Conversation from Globarena software
Viva-Presenting a topic
Exam components-Theory -50+MCQ online exam-20+Viva-15+Lab note-15=100
References:-
English Grammar -Wren and Martin
English Grammar and Composition -Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
Essentials of Business Communication -Rajendra Pal &J.S Korlahalli Sultan Chand & Sons
Soft skills -D.Jayacandran D.J Publishers
GLOBARENA SOFTWARE
Objective:
 To hone LSRW skills through emerging techniques
 To comprehend meaning from text to words
 To cultivate the habit of reading
 To make the students proficient in pronunciation
 To improve the listening skill
Outcome:
 Develop LSRW skills
 Phonetics
Listening Comprehension
Reading Comprehension
Word Mentor - Level I & II
 Words and their meaning
 Root and usage
 Fill in the blanks
 Synonyms
 Antonyms
 Match the Words

Lab Note:
Word Mentor - Level I & II
Listening Comprehension
Reading Comprehension
Newspaper Article
Viva:
Listening Comprehension
Reading Comprehension
Exam Components
Theory exam : 50
Lab note : 10
Listening Comprehension: 20
Reading Comprehension: 20
Total: 100

Theory exam pattern:


Section A 10*2=20
Section B 2*15=30
Total =50

SEMESTER -IV

PRIST UNIVERSITY, THANJAVUR


B.COM
COURSE CODE COURSE TITLE L T P C
191ENVTSTU Environmental studies 1 0 0 1

AIM:
To help the students to acquire knowledge of pollution and environmental degradation

OBJECTIVES: Students can help and care

 Social groups and individuals to acquire a set of values for environmental protection.
 An opportunity to be actively involved at all levels in environmental decision making.

UNIT-I

The Multidisciplinary Nature of Environmental Studies – Definition, Scope and Importance – Need
for Public awareness- natural Resources: Renewable and Non – Renewable Resources- Forest Resources –
Water Resources- Mineral Resources- Food Resources – Energy Resources – Land Resources.
UNIT – II

Ecosystems- Concept of an ecosystem – Structure and function of an ecosystem – Producers,


consumers and decomposers – Energy flow in the ecosystem – Ecological succession- Food chains, food
webs and ecological pyramids – Types of ecosystem – Forest ecosystem – Greenland ecosystem – Desert
ecosystem – Aquatic ecosystems.
UNIT –III

Biodiversity and its Conservation – Definition- Genetic, Species and ecosystem diversity – Bio
geographical classification of India – Values of biodiversity – Biodiversity at global, National and local
levels – India as a mega – diversity nation – Hot-spots of biodiversity- Threats to biodiversity –
Endangered and endemic species of India – Conversation of biodiversity.
UNIT-IV

Environmental Pollution – Definition – Air Pollution – Water pollution –Soil Pollution- Marine
Pollution- Noise Pollution –Thermal Pollution – Nuclear hazards –Solid waste Management –Role of an
individual in prevention of pollution – Disaster management.
UNIT-V

Social Issues and the Environment – From Unsustainable to Sustainable development- Urban
problems related to energy –Water conservation, rain water harvesting, watershed management-
Environmental Ethics – Climate change greenhouse effect and global warming – Ozone depletion –Waste
land reclamation –Consumerism and waste products –Environmental Legislation –Issues involved in
enforcement of environmental legislation – Public awareness- Human population and the environment.
OUTCOME:
This course created awareness about environment ecosystem
TEXT BOOK:

‘ENVIRONMENTAL STUDIES’, K.Kumarasamy, A.Alagappa Moses, M.vasanthy.


SEMESTER-V

PRIST UNIVERSITY, THANJAVUR


B.COM
COURSE CODE COURSE TITLE L T P C
19198SEC51 Corporate Accounting 5 0 0 5
AIM
To train the student to grasp the principles and practice of corporate accounting
OBJECTIVES
I. To get broad picture of inflation and human resources accounting.
II. To gain expert knowledge in advanced corporate accounting on Banking, Insurance and Electricity
services.
III. To learn Holding companies accounting.

UNIT – I
Holding Companies-consolidated Balance Sheet with single subsidiary

UNIT – II
Accounts of Insurance Companies

UNIT – III
Accounts of Insurance Companies

UNIT – IV
Double Accounts System- Electricity-Repairs and renewals

UNIT – V
Principles of Government Accounting – Human Resource Accounting and Inflation Accounting.

OUTCOME
The course helped the students to gain expert knowledge on advanced corporate accounting.

REFERENCE BOOKS

1. R.L.Gupta and M. Radhaswamy – Advanced accountancy vol – II


2. S.P. Jain K.L. Narang – Advanced Accountancy Vol – II
3. T.S. Reddy and Dr. A. Murthy – Corporate Accounting Vol – II
4. S.P. Iyenger – Advanced accountancy – Vol – II

SEMESTER-V

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198SEC52 Business Economics 5 0 0 5

AIM: Students will learn how markets and other governance structures organize core economic activities

OBJECTIVE: Students will be able to

 Identify and explain economic concepts and theories related to the behavior of economic agents,
markets, industry and firm structures, legal institutions, social norms, and government policies.
 Integrate theoretical knowledge with quantitative and qualitative evidence in order to explain past
economic events and to formulate predictions on future ones.

Unit -I
Definition — Methods of Economics — Meaning of Business Economics —Objectives of
Business Economics — Nature of Business Economics — Economic Laws — Micro — Macro Economics.
Unit — II
Demand Analysis — Demand Schedule —- Law of Demand — Demand Curves — Elasticity of
Demand — Indifference Curves.
Unit — III
Production Function — Factors of Production — Laws of Return — Cost of Production — curve
— Scale of Production — Isoquant curve - Economies of Large scale production.
Unit -IV
Cost concepts - Different costs - Long and short run cost curves — Relationship between costs —
Break even analysis
Unit- V
Market Structure — Firm — Equilibrium Firm and Industry — Optimum Firm — Pricing —
Pricing under Perfect competition — Monopoly — Duopoly – Oligopoly

OUTCOME: Students learned through this course about economics structure, police and application
Reference Books:
1. K.P.M. Sundaram & EN.Sundaram - Business Economics
2. S.,Sankaran - Business Economics
3. PN. Reddy & Appanaiyah –Business Economic

SEMESTER-V

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198SEC53 Financial Management 5 0 0 5
AIM:
Optimum funds utilization. Once the funds are procured, they should be utilized in maximum
possible way at least cost.

OBJECTIVE:

1. To ensure regular and adequate supply of funds to the concern.


2. To ensure adequate returns to the shareholders which will depend upon the earning capacity, market
price of the share, expectations of the shareholders

Unit —I
Introduction — Finance and related disciplines — Scope of financial management — Objectives of
financial management — Financial Decisions - Organization of finance function
Unit -II
Cost of capital — cost of debt — cost of preference shares — cost of equity _— cost of retained
earnings — weighted average cost of capital.
Unit - III
Introduction — Capital structure — Determinants - Theories ~ Net income approach — Net
operating income approach — M.M. Approach — Traditional approach
Unit —-IV
Leverage — Meaning and types — Significance — Operating leverage — Financial leverage -
Combined leverage
Unit — V
Dividend policy — Factors influencing dividend policy — Theories - Relationship with value of
firms — Stock dividend — Stock splits
OUTCOME: This course guided the students various relationship among the financial movements
Reference Books
1. Kulkarni - Financial Management
2. S.N.Maheswari - Financial Management
3. R.K. Sharma - Financial Management
4, Prasanna Chandra - Fundamentals of Financial Management 5. R.Ramachandran, R.Srinivasan —
Financial of Management

SEMESTER-V

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198SEC54 Software Engineering 4 0 0 4
AIM: To produce programmers equipped with an understanding of fundamental computational concepts
underlying most programming languages
OBJECTIVE: Students to know about:

 techniques for solving problems


 basic computational concepts and elementary data structures
 the edit-compile-link-run cycle from a user point of view

UNIT I
Introduction — definition-size factors- quality and productivity factors- managerial issues. Planning -
software project — introduction — defining the problem - developing a strategy - planning the
development process- planning an organizational structure.
UNIT Il
Software cost estimation — cost factors — cost estimation techniques — staffing — level estimation
— estimating software maintenance costs.Software requirements definition — software requirements
specification techniques — languages and processors for requirements.
UNIT III
Software design — fundamental design concepts — modules and modulation criteria — design
notations — design techniques — detail design considerations — real time and distributed system design
— test plans — milestones walkthroughs and inspections — design guidelines .
UNIT -IV
Implementation issues — structured coding techniques — coding style — standards and guidelines
— documentation guidelines — data abstraction — exception handling — concurrency mechanisms.
UNIT V
Verification and validation techniques — quality assurance — walkthrough and inspections — static
analysis — symbolic executions — unit testing and debugging — system testing — formal verification.
Software maintenances — enhancing maintainability during development — managerial aspects —
configuration management — source code metrics.
OUTCOMES:
The student would understand the problem; plans; top-down design / stepwise refinement;
recognition of similarities between problems leading to adaptation and reuse.
Text Book
Software Engineering Concepts “— Richard fairly TMH
Reference Book:
“Software Engineering”- Roger S.Pressman, 5th edition 2001.

SEMESTER-V

PRIST UNIVERSITY, THANJAVUR


B.COM-CA
COURSE CODE COURSE TITLE L T P C
19198DSC55_ Discipline Specific Elective - I 4 1 0 4
Object Oriented Analysis & Design
AIM:

 This programme should promote the students in the field of designing world

OBJECTIVE:
 “Complex, Multi-faced learning outcomes that require substantial time and instruction to
accomplish”
 Educational objectives: derived from global objectives by breaking “them down into
UNIT- I
Introduction to object-oriented Development- object-oriented themes — Modeling- The object
modeling Technique- object and classes Links and Associations concepts- Generalization and Inheritance-
Grouping constructs.
UNIT- II
Advanced object modeling- Aggregation- Abstract classes- Extension and Restriction- Multiple
inheritance- Metadata - Candidate keys- Constraints. Dynamic modeling:- Events and states —-
Operations- Nested state diagram- Concurrency. Function modeling:- Functional models- Data flow
diagram- Specifying operations- Constraints.
UNIT- III
OMT as software Engineering Methodology- The OMT Methodology- impact of an object oriented
Approach. Analysis: - Overview of analysis — problem statement — automated teller machine example —
object modeling —Dynamic modeling — functional modeling- adding operations iterating the analysis.
UNIT- IV
System Design- overview of system design — Breaking a system into subsystem -- identifying
concurrency — allocating subsystems to processors and tasks —- management of data stores- handling
global resources — choosing software control implementation- handling boundary design — overview of
object design — combining the three models — designing algorithms - design optimization -
implementation of control.
UNIT- V
Implementation: Implementation using a programming language- Implementation using a database
system. Programming style: object —oriented style — reusability — extensibility — Robustness - object
oriented language features — survey of object — oriented languages.
OUTCOME:
This course enshrined the student cognitive skill
Text Book:
Object Oriented Modeling and Design — James Rumbaugh, Michael Blaha, William Premerlani—
PHI Twelfth Printing — 2001.
Reference Book:
Object Oriented Analysis and Design with Applications- Grady Booch Second Edition — Pearson
Education Asia publications.

SEMESTER-V
PRIST UNIVERSITY, THANJAVUR
B.COM
Package Lab -V

COURSE CODE COURSE TITLE L T P C


19120SEC05A Packages Lab-V 0 0 2 1

PHOTOSHOP

1. Design a Visiting card.

2. Design a Identity card.

3. Design a letter pad with LOGO.

4. Create an advertisement for News paper and Poster creation.

5. Design a calendar with pictures.

6. Design a Magazine.

7. Create a front page for a Magazine

8. Design a CD Cover.
SEMESTER-V
PRIST UNIVERSITY, THANJAVUR
B.COM

Course Code Course Title L T P C

19160SEC05B SOFT SKILL - V 0 0 3 2


Leadership Skills and Body Language

PART -V Leadership Skills and Body Language

UNIT I Leadership Skills


Leaders: their skills, roles, and responsibilities. Vision, Empowering and delegation, motivating
others, organizational skills, team building, decision making, giving support, Vision, Mission,
Coaching, Mentoring and counseling, Appraisals and feedback, conflict, Power and Politic,
Organizing and conducting meetings, Public Speaking

UNIT II Body language

Handshake: Type of Handshake - Posture- Universal Facial Gestures- Eye Contact- Nervous Ticks-
reading and analyzing body language, Body language signals and meanings -eyes,
mouth, head , arms , hands , handshakes , legs and feet, personal space
SEMESTER-V
PRIST UNIVERSITY, THANJAVUR
B.COM
COURSE CODE COURSE TITLE L T P C
19111SEC05L Communicative English Lab-V 0 0 2 1

Aim:
 To develop communicative skills
Objective:
 To understand the degrees of comparison
 To build up a thought
 To write resume
 To construct report, agenda and minutes
 To prepare for an interview
Outcome:
 Develop communicative skills
 To get a job
UNIT –1 Degrees of comparison
UNIT –II Proverb expansion
UNIT –III Resume writing
UNIT –IV Interview
UNIT –V Corporate skills-body language-etiquette-good manners-interpersonal skills
Lab Note- Report writing, Resume writing, Interview from Globarena software, Writing agenda, Writing
minutes

Viva-Mock Interview

Exam components-Theory -50+MCQ online exam-20+Viva-15+Lab note-15=100

References:-
English Grammar -Wren and Martin
English Grammar and Composition -Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
Essentials of Business Communication-Rajendra Pal &J.S Korlahalli Sultan Chand & Sons
Soft skills -D.Jayacandran D.J Publishers
SEMESTER -VI
PRIST UNIVERSITY, THANJAVUR
B.COM – CA
COURSE CODE COURSE TITLE L T P C
19161SEC61 Management Accounting 5 1 0 6
AIM
To emphasis the importance of accounting information for managerial decision making and solving
problems.

OBJECTIVES
i. To gain expert knowledge of the techniques of managerial accounting.
ii. To know the application of various financial tools for making managerial decisions.
iii. To apply techniques of costing for business decisions.

Unit -I
Definition of Management accounting — Nature, scope, objectives, Functions of management
accounting — Management Accounting and Financial Accounting Management Accounting and Cost
Accounting — Advantages & Limitations of Management Accounting
Unit -1I
Financial Statement Analysis - Comparative statement — Common Size statement — Trend
percentages — Ratio Analysis.
Unit -Ill
Fund Flow Analysis and Cash Flow Analysis
Unit - IV
Marginal costing and Break — Even analysis — Budget and budgetary controls — Classification
of budgets
Unit — V
Standard costing and variance analysis, Capital budgeting - Importance — Techniques of capital
budgeting
OUTCOMES:
The course helped the students to learn the analyzes and interpretation of financial statements and
applications of Marginal costing and Standard costing techniques.
Reference Books
1. Shashi K.Gupta & R.K.Sharma - Management Accounting
2. S:N.Maheswari - Management Accounting
3. R.Ramachandran and R.Srinivasan —- Management Accounting
4. Hingorani and Ramanathan — Management Accounting

SEMESTER -VI
PRIST UNIVERSITY, THANJAVUR
B.COM – CA
COURSE CODE COURSE TITLE L T P
C
19198SEC62 Income Tax Law and Practice 5 0 0 5
AIM

OBJECTIVES

Unit — I
Basic Concepts — Definitions — Assesses — Person, income, assessment year, previous year, basis
of charge: Determination of Residential Status — Incomes exempt from tax
Unit - II
Salary: Definition — Salary under section 17 — allowances, perquisites, profit in lieu of salary —
deductions under section 16 - computation of salary income.
Unit — HI
House property: Definition, exempted incomes from house property — Annual value —
determination of annual value — Let out — Self occupied — Deductions — computation of property
income.
Unit —IV
Profits and Gains of business or profession — definition — charging provisions — deductions —
computation of business and professional income
Unit — V
Capital Gains: Basis of charge — Cost of acquisition, cost of improvement — exempted capital gain
— computation of capital gain — Income from other sources — Chargeability — deductions —
Computation of Income under other sources.
OUTCOMES:

Reference Books
1. Gaur and Narang - Income Tax Law and Practice
2. Jayakumar and Dr.Hariharan - Income Tax Law and Practice
3. Rajavelu — Income Tax Law & Practice
4. Bagawathi Prasad — Income Tax

SEMESTER -VI
PRIST UNIVERSITY, THANJAVUR
B.COM – CA
COURSE CODE COURSE TITLE L T P
C
19198SEC63 Database Management Systems 4 0 0 4
AIM

OBJECTIVES

UNIT-I:
Concepts of DBMS, advantages, various vies of data, data independence, schema and Sub-
schema, data models, database languages, database administration & Users.
UNIT-II:
Data dictionary, overall system architecture, E-R models, mapping constraints, Keys: Primary,
Candidate, Super Key, Foreign Key.
UNIT-III:
Access Concepts & terms: database tables, relational database, record, fields controls & objects,
queries and dynasets.
UNIT-IV:
Forms, reports, properties, wizards, macros, Access requirements, starting & quitting access, the
access workspace & toll views.
UNIT-V:
Creating database & tablets with & without wizard, field name, data types and properties, adding &
deleting fields in fields.
OUTCOME:

References:
1. Working in MS-Office — “Ron Mansfield” (TMH)
2. Complete Reference Access 2002- Virginia Anderson (TMH)
3. Database-Management System — Silberchatz, Korth
SEMESTER -VI
PRIST UNIVERSITY, THANJAVUR
B.COM – CA
COURSE CODE COURSE TITLE L T P C
19198DSC64_ Discipline Specific Elective - II 4 0 0 4
MULTIMEDIA
AIM: This course provide to the students support of self-efficacy learning methods and strategies with visual-design
tools
OBJECTIVES: The Course will be able
 to support and motivate the students coming from disadvantaged environments towards the achievement of
their educational potential, through experiential learning;
 To back the development of a Virtual Reflective Learning approach to foster the real involvement of all the
students.
UNIT I
Introduction to Multimedia - CDROM and the Multimedia highway — Use of Multimedia - Introduction to
making Multimedia — Multimedia skills.
UNIT II
Multimedia hardware and software — Macintosh and windows production platforms — Connections -
Memory and storage devices — Input devices — Output devices Communication devices — Basic software tools —
Text editing and word processing tools — Painting and drawing tools – 3Dmodeling and animation tools - Making
instant multimedia - Multimedia authoring tools.
UNIT III
Multimedia Building Blocks — Text — Fonts and Faces — Using Text in Multimedia: — Computers and
Text — Font Editing and Design Tools - Hypermedia and hypertext —Sound — Multimedia System Sounds ~ MIDI
Versus Digital Audio — Digital Audio - Making MIDI Audio - Audio File Formats — Images — Making Still
Images — Color — Image File Formats- Animation- Principle of Animation —- Making Animations That Work —
Video — How Video Works — Integration Video Standards — Integrating computersand Television — Shooting
and Editing — Video — Video Tips —Recording Formats — Digital Video.
UNIT IV
Multimedia and the Internet — The Internet and How it Works — Internetworking — Connections - Internet
Services — The World Wide Web — Web Services- Web Browsers — Plug-ins and Delivery Vehicles — Designing
for the World Wide Web —Working on the Web —Text for the Web — Images for the Web — Sound for the Web
— Animation for the Web.
UNIT V
Assembling and Delivering a Project — Planning and Costing — Project Planning — Estimating — Designing and
Producing — Content and Talent -- Using Content Created by others — Using Content Created for a Project —
Delivering —Testing — Preparing for Delivery — Delivery — Delivering on CD — ROM — Delivering of World
Wide Web.

OUTCOME: This course encouraged the students to appear in Multimedia World


Text Book:
Multimedia Making It Work — Fifth Edition - Tay Vaughan — Tata McGraw Hill Edition 2001
Reference Books:
• Multimedia In Action —- James E.Shuman — Vikas Publishing House Multimedia an Introduction —
John Villamil — Casanova, Louis Moliva,

SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR


B.COM
Open Elective - Journalism

COURSE CODE COURSE TITLE L T P C


19111OEC UG Open Elective - Journalism 4 0 0 2
Aim :
 To acquaint with the basic knowledge of journalism so that it may enthuse the students to become
journalists.
Objective:
 To instill in the minds of students the different aspects of journalism
 To understand the different kinds of news
 To learn the qualities and duties of a reporter, editor and sub editor
 To familiarize with the style and features of the different sections in a newspaper
Outcome:
 Become a journalist
UNIT- I
Journalism – Definition, Qualities of a journalist, Forms of journalism, Role and elements
UNIT- II
News – Definition – Kinds – Elements – Sources
UNIT- III
Reporters
UNIT- IV
The Editor and the Sub Editor
UNIT –V
Language of Journalism, Style
Qualities of a Writer
Writing a News story, Opinion Pieces, Reviews, Headlines, Editorials
References:-
Journalism -Susan
Professional Journalism - John Hogenberg
News Writing and Reporting - M.James Neal (Surjeet Publication)
Professional Journalism -M.V Komath
The Journalist’s Handbook -M.V Komath
Mass Communication & Journalism - D.S Mehta
SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR


B.COM
Open Elective: Development of Mathematical Skills

COURSE CODE COURSE TITLE L T P C


19112OEC Open Elective : Development Of 4 0 0 2
Mathematical Skills
Objectives
Knowledge and understanding are fundamental to studying mathematics and form the base from which to
explore concepts and develop problem-solving skills. Through knowledge and understanding students
develop mathematical reasoning to make deductions and solve problems.
To develop student’s ability to apply both conventional and creative techniques to the solution of
mathematical problems
Unit I
Simple interest and compound interest
Unit II
Sinking fund – discounting – trade discount – quantity discount – cash discount
Unit III
Set theory – Series
Unit IV
Matrices – Determinants
Unit V
Assignment problems
References
1. P.A.Navanitham, Business Mathematics & Statistics
2. Kanti swarup, P.K.Gupta and Manmohan, “ Operations Research”
 Learning outcomes
 By the end of this course, you should be able to
 know and demonstrate understanding of the concepts from the five branches of mathematics
(Operations Research, Set Theory, statistics, Matrices and Business mathematics)
 use appropriate mathematical concepts and skills to solve problems in both familiar and unfamiliar
situations including those in real-life contexts
 Select and apply general rules correctly to solve problems including those in real-life contexts.
SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR


B.COM
Open Elective: Instrumentation

COURSE CODE COURSE TITLE L T P C


19113OEC Open Elective : Instrumentation 4 0 0 2

Aim:

Making and analyzing measurements is the primary task of the experimental physicist. This
includes designing experiments. Most experimental work, whether in bench-top situations, or using
complex instruments. To many physicists this can be as interesting and involving as the basic physics one
is trying to do.

Objectives:
The use of instruments is of course not confined to physicists and this kind of experience is
valuable in many situations which many students will encounter after graduation.
A good physicist will bring a critical mind aiming to understand not only the result of an
investigation but the primary reasons for the behavior of the data.Understand that there are finite limits to
our ability to make good measurements, and why.
UNIT – I: Introduction
Potentiometer - calibration of volt meter and ammeter, measurement of resistance, Principles of
network theorems – Thevenin’s and Norton’s theorem – Bridges :
AC bridges – Maxwell, Owen, Schering and deSauty’s bridges – Wien bridges.
UNIT – II: ELECTRONIC INSTRUMENTS – I
Basic characteristics of instruments – resolution – sensitivity - Audio frequency oscillator,
Conversion of galvanometer into voltmeter and ammeter – resistance meter - Amplified D.C. meter –
Chopper stabilized amplifier – A.C. Voltmeter using
rectifiers – Electronic multimeter – Differential voltmeter – Digital voltmeters –
Component measuring instruments (quantitative studies)
UNIT – III: ELECTRONIC INSTRUMENTS – II
Signal conditioning systems – DC and AC carrier systems – Instrumentation
amplifiers – Vibrating capacitor amplifier – Analog to digital data and sampling – A/D and D/A convertor
(successive approximation, ladder and dual slope converseons).
Unit IV – Recording Devices
Recorders necessity – Recording requirements – Analog recorders – Graphic recorders – strip chart
recorders – Galvanometer types recorders – Null type recorders.
Unit V – CRO
CRO – Construction and action – Beam transit time and frequency limitations –
Measurement of potential, current, resistance, phase and frequency – Special purpose oscilloscopes –
Sampling storage oscilloscope.
Books for Study
1. Electronic Instrumentation and Measurement techniques – W.D. Cooper and A.D. Helfrick – PHI –
Third edn. – 1989
Learning Outcomes:
Appreciate important practical aspects of theoretical knowledge: how important components work, when to
impedance match, non-ideal behaviour of op-amps etc.

Acquire a sound understanding of the role of noise in measurement systems and know how to apply noise
reduction techniques.

Be able to apply Fourier and Laplace transforms to analyse the behaviour and stability of complex systems.

Books for Reference:

1. A course in electrical and electronic measurements and Instrumentation – A.K.


Sawhmey – DhanpatRai and Sons – 1990.
2. Electronic measurements and instrumentation – Oliver Cage – McGraw Hill –
1975.
SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR


B.COM
Open Elective: FOOD AND ADULTERATION

COURSE CODE COURSE TITLE L T P C


19114OEC Open Elective : FOOD AND ADULTERATION 4 0 0 2
Aim:

To introduce students to food safety and standardization act and quality control of foods.
Objectives:

1. To educate about common food adulterants and their detection.


2. To impart knowledge in the legislator aspects of adulteration.
3. To educate about standards and composition of foods and role of consumer.

Unit-I Introduction to Food Chemistry


Introduction to Food Chemistry- Water (Structure of water and ice, Physical constants of water, Types of
water, Water activity) Composition of Food- Carbohydrates, Proteins, Lipids, Vitamins & Minerals.

Unit- II Food Pigments


Introduction- classification, types of food pigments- chlorophyll, carotenoids, anthocyanins, flavanoids.

Unit – III Food Preservation


Introduction - Importance, principle and Types.
High and low temperatures preservation - Pasteurization - Sterilization- Canning- Freezing-
Refrigeration.

Unit – IV Food Additives


introduction- antioxidants, sequestrants, preservatives, nutrient supplement, emulsifiers, stabilizers and
thickening agents, bleaching and maturing agent, sweeteners, humectants and anti -caking agents, coloring
and flavoring substance.

Unit-V Food Adulteration


Types of adulterants- intentional and incidental adulterants, methods of detection. Detection of common
food adulterants in Spices , Grains, Coffee , Tea, Oil fats , Food colours and Milk. Health hazards and
risks.

References:
1. The Food Safety and Standard ACT, 2006 – Seth & Capoor
2. Hand book of Food Adulteration and Safety Laws – Sumeet Malik
3. Food Science – B.Srilakshmi

SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR


B.COM
Open Elective: Mushroom Technology

COURSE CODE COURSE TITLE L T P C


19117OEC Open Elective : Mushroom Technology 4 0 0 2

UNIT-1
Introduction-history-scope of edible mushroom cultivation-types of edible mushroomin India-calacyble
indica, volvariella vulvae ,pleurotus sp. Agaricus bisporus

UNIT-II
Pure culture-preparation of media(PDA and oat meal agar media)sterilization-preparation of test tube slants
to store mother culture-culturing of pleurotus myceliumon petriplates-preparation of mother spawn in
saline bottle and polypropylene bagsand their multiplication

UNIT-III
Cultivation technology: infrastructure, substrates(locally available)polythenebag, vessels, inoculation hood-
inoculation loop-low cost stove-sieves-cultural rackmushroom unit(Thatched mouse)-mushroom bed
preparation-paddy sraw, sugarcanetrash, maiza straw, banana leaves

UNIT-IV
Storage and nutrition: short term storage-long term storage (Scanning, pickles,papads, drying, storage ion
salt solutions)-nutrition: proteins, amino acids, mineralelements, nutrition: carbohydrates-crude fiber
content, vitamins

UNIT-V
Food preparation, types of foods prepared from mushroom-
soup,cutlet,omelette,samosa,pickles,curry,research centres-national level and regional
level cost benefit ratio-marketing in India and abroad-export value

REFERENCES:

1.Marimuthu et al.,(1991) oyster mushrooms,Dept of plant pathology,


TNAU,coimbatore
2.Nita Bahl(1988) Hand book of mushrooms.IIedition.Vol.1&amp;II
3.Paul stamets,J.S and Chilton,J.S.(2004).Mushroom cultivator:A practical guide to
growing mushrooms at home.Agarikon press
4.Shu-Ting chang,Philip G.Miles,Chang,S.T(2004) Mushrooms:
cultivation,nutritional value,medicinal effect and environmental impact,2 nd ,CRC press.
5.Swaminathan M.(1990) food nutrition,bappco.The banglore printing and publishing
co Ltd.,Banglore.
SEMESTER - VI
PRIST UNIVERSITY, THANJAVUR
B.COM
Open Elective - Web Technology

COURSE CODE COURSE TITLE L T P C


19120OEC Open Elective Web Technology 4 0 0 2

AIM:
To equip the students with basic programming skill in Web Designing
OBJECTIVE:
 To understand the concepts and architecture of the Worldwide Web.
 To understand and practice mark up languages
 To learn Style Sheet and Frames
UNIT I
Introduction to the Internet – Internet Technologies – Internet browsers.
UNIT II
Introduction to HTML – Head and body sections – Designing the body section.
UNIT III
Ordered and unordered lists – Table handling.
UNIT IV
DHTML and Style Sheet – Frames.
UNIT V
A web page design project – Forms.
OUTCOMES:
Acquire knowledge about functionalities of world wide web
Explore markup languages features and create interactive web pages using them
Learn and design Client side validation using scripting languages
Acquire knowledge about Open source JavaScript libraries
Able to design front end web page and connect to the back end databases.
Text Book
World Wide Web design with HTML – C. Xavier – Tata McGraw – Hill – 2000.

Reference Book

Principles of web design – Joel Sklar – Vikas publishing house 2001.


SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR


B.COM
Open Elective – E-COMMERCE AND ITS APPLICATIONS

Course Code Course Title L T P C

19122OEC Open Elective 4 0 0 2


E- Commerce and its Applications

AIM:
To equip the students with Pc hardware and software
OBJECTIVES:
 To study the architecture of microprocessors like 8085 and higher versions
 To understand the Assembly language programming
 To know the methods of connecting them to the peripheral devices.
 To learn the basic concepts and Microprocessor applications
UNIT I
Introduction to the Personal Computer – Safe Lab Procedures and Tool use – Computer Assembly –
Step by step.
UNIT II
Basics of Preventive maintenance and troubleshooting – Fundamental Operating Systems –
Fundamental Laptops and Portable Devices
UNIT III
Fundamental printers and scanners – Fundamental networks – Fundamental security
UNIT IV
Advanced personal computers – Advanced operating systems – Advanced Laptops and portable devices.
UNIT V
Advanced printers and scanners – Advanced networks – Advanced security.
OUTCOMES:
Understand and be able to use Assembly Language.
Understand number systems and the ASCII character set as to how they relate to developing and writing
Assembly Language programs.
Understand the basic architectural structure, and the various hardware components including Input/output,
Memory, and Control Systems.
Understand the purpose of each of the architecture registers..
Recognize the relationship of high-level programming language constructs to the equivalent Assembly
Language instructions.
REFERENCE BOOKS:
“IT Essentials PC Hardware and Software Labs and Study Guide”, Third Edition – Patrick Regan – Cisco
Press – Pearson Education (Chapters 1-9, 11-16)
SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR

B.COM-CA

Course Code Course Title L T P C

Skill based Elective -VI 0 0 2 1


19120SEC06A
Packages Lab-VI

FLASH

1. Drawing and painting original art in flash.


2. Creating simple objects using flash.
3. Creating a frame-by-frame animation techniques.
4. Develop a program for animation with motion Twenning.
5. Develop a program for animation with shape Twenning.
6. Develop a program for adding sound to your movies.
7. Create a simple Banner.
8. Create a simple animations techniques movie clip and graphic symbols.
SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR

B.COM-CA

Course Code Course Title L T P C

19160SEC06B SOFT SKILL – VI 0 0 3 2


Life Skills and Other Skills

PART -VI Life Skills and Other Skills

UNIT I Life Skills


Life Skills - Knows how to use technology to communicate safely and effectively. - Knows
how to access community resources in case of emergency. -Knows how to obtain copies of
personal documents - knows how to book train ticket, Bus Ticket and Air Ticket. -
Occupational Safety , First-aid

UNIT II Other Skills


Other Skills
Meditation. Improving personal memory, Study skills that include Rapid Reading, Notes Taking, Self
learning, Complex problem solving and creativity.
SEMESTER - VI

PRIST UNIVERSITY, THANJAVUR

B.COM-CA
Course Code Course Title L T P C

19111SEC06L Communicative English Lab-VI 0 0 2 1

Aim:
 To develop communicative skills
Objective:
 To write simple, compound and complex sentences
 To extract the main ideas from a text
 To shorten a text
 To enhance writing skills
 To learn to manage time and stress
 To widen creative thinking
 To enrich the skill of working in a group
Outcome:
 Develop communicative skills
 To be a good team worker
UNIT –I
Simple, Compound and Complex
UNIT –II
Note making
UNIT –III
Precise writing
UNIT –IV
Developing a story
UNIT –V
Essay writing
Lab Note-Creative thinking, Time management, Stress management, Assertiveness, Group discussion
from Globarena Software

Viva-Group discussion
Exam components-Theory -50+MCQonline exam-20+Viva-15+Lab note-15=100
References:-
English Grammar -Wren and Martin
English Grammar and Composition -Radhakrishna Pillai
Technical Communication -Meenakshi Sharma & Sangeetha Sharma
Essentials of Business Communication-Rajendra Pal &J.SKorlahalli Sultan Chand & Sons
PRIST UNIVERSITY, THANJAVUR

B.COM-CA

RESEARCH INTEGRATED CURRICULUM


The relationship between teacher and learner is completely different in higher education from what
it is in school. At the higher level, the teacher is not there for the sake of the student; both have their
justification in the service of scholarship. For the students who are the professionals of the future,
developing the ability to investigate problems, make judgments on the basis of sound evidences, take
decisions on a rational basis and understand what they are doing and why is vital. Research and inquiry is
not just for those who choose to pursue an academic career. It is central to professional life in the twenty-
first century.

It is observed that the modern world is characterized by heightened levels of complexity and
uncertainty. Fluidity, fuzziness, instability, fragility, unpredictability, indeterminacy, turbulence, and
changeability, contestability: these are some of the terms that mark out the world of the twenty-first
century. Teaching and research is correlated when they are co-related. Growing out of the research on
teaching- research relations, the following framework has been developed and widely adopted to help
individual staff, course teams and whole institutions analyze their curricula and consider ways of
strengthening students understanding of and through research. Curricula can be:

Research – Led: Learning about current research in the discipline


Here the curriculum focus is to ensure that what students learn clearly reflects current and ongoing
research in their discipline. This may include research done by staff teaching them.
Research – Oriented: Developing research skills and techniques
Here the focus is on developing student’s knowledge of and ability to carry out the research
methodologies and methods appropriate to their discipline(s)
Research – Based: Undertaking research and inquiry
Here the curriculum focus is on ensuring that as much as possible the student learns in research and
or inquiry mode (i.e. the students become producers of knowledge not just consumers). The strongest
curricula form of this is in those special undergraduate programmes for selected students, but such research
and inquiry may also be mainstreamed for all or many students.
Research- Tutored: engaging in research discussions
Here the focus is on students and staff critically discussing ongoing research in the discipline.
All four ways of engaging students with research and inquiry are valid and valuable and curricula
can and should contain elements of them.
Moreover, the student participation in research may be classified as,
Level 1: Prescribed Research
Level 2: Bounded Research
Level 3: Scaffold Research
Level 4: Self actuated Research
Level 5: Open Research
Taking into consideration the above mentioned facts in respect of integrating research into the
B.Com curriculum, the following Research Skill Based Courses are introduced in the B.Com curriculum.

Semester RSB Courses Credits

II Research Led Seminar 1

III Research Methodology 3

V Participation in Bounded Research 2

VI Project Work 4

Blueprint for assessment of student’s performance in Research Led Seminar Course


 Internal Assessment: 40 Marks
 Seminar Report (UG)/Concept Note(PG) : 5 X 4= 20 Marks
 Seminar Review Presentation : 10 Marks
 Literature Survey : 10 Marks

 Semester Examination : 60 Marks


(Essay type Questions set by the concerned resource persons)
Blueprint for assessment of student’s performance in Research Methodology Courses
Continuous Internal Assessment: 20 Marks
 Research Tools( Lab) : 10 Marks
 Tutorial: 10 Marks
Model Paper Writing: 40 Marks
 Abstract: 5 Marks
 Introduction: 10 Marks
 Discussion: 10 Marks
 Review of Literature: 5 Marks
 Presentation: 10 Marks
Semester Examination: 40 Marks
Total: 100 Marks

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