B.COM.

,
CORPORATE
SECRATARYSHIP WITH
COMPUTER APPLICATION

MODEL SYLLABUS

AUGUST- 2022

TAMILNADU STATE COUNCIL FOR HIGHER EDUCATION,

CHENNAI – 600 005
 Content

1. Preamble
2. Programme Learning Outcome
3. Course Structure
4. Course Learning Outcomes and Syllabus
(i) Core Courses (CC)
(ii) Elective (Discipline Specific/Generic) (EC)
(iii) Skill Enhancement Courses (SEC)
(iv) Ability Enhancement Compulsory Courses (AECC)
(v) Professional Competency Skill
1. PREAMBLE
The curriculum of B. Com (Corporate Secretaryship) with Computer Application is
structured in a way that the students acquire in-depth knowledge in corporate affairs. The course
provides a platform for the students to pursue Company Secretaryship as a profession. The
comprehensive curriculum design bestows excellent career opportunities to explore new vistas in
the present competitive corporate arena.

2. PROGRAM LEARNING OUTCOMES

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

a. NATURE AND EXTENT OF THE PROGRAMME

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

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

framework which has a direct bearing on the functioning of companies.

b. AIM OF THE PROGRAMME

To provide professional expertise in the field of Commerce/Corporate Studies. The course
moulds the student through each phase of, the functioning of companies stressing key concepts
and procedures.

To lay down a strong foundation on the basic concepts of Finance, Securities, Accounting
and Legislations which enable the students to become conversant with various corporate
constituents.

The students will have better prospects to excel in professional and competitive
examinations on completion of the course.
 c. GRADUATE ATTRIBUTES
On completing the B.Com (CS) with Computer Applications course, students will be
equipped to inculcate the following attributes indicating a professional outlook in their
discipline of study.

1. Proficient knowledge about laws, rules and regulations.

2. Interpretation of financial statements.
3. Interpersonal communication.
4. Knowledge of Computer applications

The Course helps the student to acquaint themselves with the theoretical and practical
knowledge of the various managerial and secretarial aspects of business in general. It serves as a
catalyst and a facilitating platform to enhance them to be independent and easily employable.

The main feature of the course is the Institutional Training which imparts job-oriented
skills to bridge the gap between academics & industrial requirements. Further, it creates a natural
interest among the students on the dynamics of the Company and equips them to face the
challenges in their future endeavors.

d. PROGRAMME EDUCATIONAL OBJECTIVES:

POs Description
PEO1 Critical Thinking: Understanding the concepts of finance, taxation, various laws andsecurities
trading, filling of tax returns idea generation and infer the advantages of these concepts through
critical thinking

PEO2 Effective Communication: To express their views through effective

communication and gain the ability to connect to people in business environment
PEO3 Apply Reasoning: The reasoning power attained through contextual knowledge
helps them to assess the societal and environmental needs for sustainable
development

PEO4 Professional Ethics: Appreciate the impact of the professional ethics, responsibilities and
procedures of the business practices and apply the same ethics both in professional and personal
space.

PEO5 Environment and Sustainability: Apply the knowledge gained in the curriculum for the
development of sustainable environment
PEO6 Effective functioning: Execute any task efficiently an individual, as a team member and as a
leader in a diverse any environment.
PEO7 Life Long Learning Self Learning: Instill a sense of lifelong learning based on self-interest in
accordance with the changing scenario to retain competency.
. e. PROGRAMME OUTCOMES:

On completion of the programme the students can

POs Description
PO1
Become knowledgeable in the subject of corporate laws and apply those
provisions for the benefit of the employer /organization.
PO2 Gain analytical skills in the field of accounting and taxation.
PO3
Determine the professional ethics of the business and contribute for
community living and nation building.
PO4
Enhance communication skills, team work, group dynamics and leadership
qualities.
PO5
Provide solutions to overcome the challenges in the area of finance and
administration.

f. Program Specific Objectives (PSOs)

PSOs Description
PSO1 A concrete exposure to the concepts of Accounting, General Laws, Finance,
Governance, CSR and Management.
PSO2 Imparting specific knowledge on Company law and secretarial practice.
PSO3
Motivate to become an entrepreneur and nurture the entrepreneurial skills.

PSO4
Hands on training in GST and Income tax returns filing, Accounting
Software, Corporate Correspondence, venture creation and industrial training.
PSO5
Train to develop managerial skills individually and collectively for better
corporate management at local and global level.
 4. Credit Distribution for UG Programme
Sem I Cre Sem II Cre Sem III Cre Sem IV Cre Sem V Cre Sem VI Cre
dit dit dit dit dit dit
1.1. 3 2.1. 3 3.1. 3 4.1. 3 5.1 4 6.1 Core 4
Language Language Language Language Core Course –
Course CC XIII
–
\CC IX
1.2 3 2.2 3 3.2 English 3 4.2 3 5.2 4 6.2 Core 4
English English English Core Course –
Course CC XIV
–
CC X
1.3 Core 4 2.3 Core 4 3.3 Core 4 4.3 Core 4 5. 4 6.3 Core 4
Course – Course – Course – Course – 3.Core Course –
CC I CC III CC V CC VII Course CC XV
Core CC -
Industry XI
Module
1.4 Core 4 2.4 Core 4 3.4 Core 4 4.4 Core 4 5. 4 6.4 3
Course – Course – Course – Course – 3.Core Elective -
CC II CC IV CC VI CC VIII Course VII
–/ Generic/
Project Disciplin
with e
viva- Specific
voce
CC -
XII
1.5 3 2.5 3 3.5 Elective 3 4.5 3 5.4 3 6.5 3
Elective I Elective II III Generic/ Elective Electiv Elective
Generic/ Generic/ Discipline IV eV VIII
Discipline Discipline Specific Generic/ Generic Generic/
Specific Specific Discipline / Disciplin
Specific Discipli e
ne Specific
Specifi
c
1.6 Skill 2 2.6 Skill 2 3.6 Skill 1 4.6 Skill 2 5.5 3 6.6 1
Enhancem Enhancem Enhanceme Enhancem Electiv Extensio
ent ent nt Course ent e VI n
Course Course SEC-4, Course Generic Activity
SEC-1 SEC-2 (Entreprene SEC-6 /
(NME) (NME) urial Skill) Discipli
ne
Specifi
c
2.7 Skill 2 3.7 Skill 2 4.7 Skill 2 5.6 2 6.7 2
Enhancem Enhanceme Enhancem Value Professio
ent nt Course ent Educati nal
Course – SEC-5 Course on Compete
SEC-3 SEC-7 ncy Skill
1.7Ability 2 2.8 2 3.7 Ability 2 4.7 2 5.5 2
Enhancem Ability Enhanceme 7Ability Summe
ent Enhancem nt Enhancem r
Compulso ent Compulsory ent Interns
ry Course Compulso Course Compulso hip
(AECC) ry Course (AECC) ry Course /Industr
Soft Skill- (AECC) Soft Skill-3 (AECC) ial
1 Soft Skill- Soft Skill- Trainin
2 4 g
1.8 Skill 2 3.8 E.V.S - 4.8 E.V.S 2
Enhancem
ent -
(Foundati
on
Course)
23 23 22 25 26 21
Total Credit Points 140
 3. COURSE STRUCTURE

Credit Distribution for B. Com (Corporate Secretaryship)

WITH COMPUTER APPLICATIONS

FIRST YEAR - SEMESTER-I

Part List of Courses Credit No. of
Hours/Week
Part-1 Language 3 6
Part-2 English 3 4
Core Course – CC I - Financial Accounting** 4 6
Core Course – CC II -Corporate Correspondence 4 4
Part-3 Elective Generic/ Discipline Specific Elective I 3 4
Computer Applications in Corporate Office
Skill Enhancement Course SEC-1 (NME) 2 2
a. Basics Personal Finance & Investment
Part-4 Management or
b. Logistics Management
Ability Enhancement Compulsory Course (AECC) Soft Skill-1 2 2
Skill Enhancement Course (Foundation Course) - 2 2
FC – Fundamental Concepts of Accounting & Commerce

Total 23 30

Part List of Courses Credit No. of

Hours
Part-1 Language 3 6
Part-2 English 3 4
Core Course – CC III -Advanced Financial Accounting** 4 6
Core Course – CC IV - Corporate Management 4 4
Part-3 Elective Generic/ Discipline Specific Elective-II 3 4
Computer Practical I
Skill Enhancement Course -SEC-2 (NME) 2 2
a. Every day banking
Part-4 Or
b. Emotional Intelligence
Skill Enhancement Course –SEC-3 2 2
Fundamentals of Auditing
Ability Enhancement Compulsory Course (AECC) Soft Skill-2 2 2
Total 23 30
 SECOND YEAR -SEMESTER-III

Part List of Courses Credit No. of

Hours
Part-1 Language 3 6
Part-2 English 3 4
Core Course – CC V - Corporate Accounting** 4 5
Core Course – CC VI - GST & Customs Law 4 5
Part-3 Elective Generic/ Discipline Specific Elective-III 3 4
Management Information Systems
Skill Enhancement Course-SEC-4 Business Building Skills 1 1
Skill Enhancement Course SEC-5 GST Filing of Returns 2 2
Part-4 GST Filing of Returns
Ability Enhancement Compulsory Course (AECC) Soft Skill-3 2 2
E.V. S - 1
Total 22 30

SECOND YEAR - SEMESTER-IV

Part List of Courses Credit No. of

Hours
Part-1 Language 3 6
Part-2 English 3 4
Core Course – CC VII - Specialised Company Accounts** 4 5
Core Course – CC VIII - Company Law & Secretarial Practice 4 4
Part-3 Elective Generic/ Discipline Specific Elective-IV 3 4
Object Oriented Programming Using C++ Theory & Practical
Skill Enhancement Course SEC-6- Tally Accounting Software 2 2
Skill Enhancement Course SEC-7- Professional Skills for 2 2
Part-4 Corporate World
Ability Enhancement Compulsory Course (AECC) Soft Skill-4 2 2
E.V.S 2 1
Total 25 30
 THIRD YEAR - SEMESTER-V
Part List of Courses Credit No. of
Hours
Core Course – CC IX - Management Accounting** 4 5
Core Course – CC X - Income Tax Law & Practice I** 4 5
Core Course CC -XI - Business Laws 4 5
Core Course –CC -XII – Project work with Viva-Voce 4 5
Part-3
Elective Generic/ Discipline Specific Elective -V
a. Corporate Governance and Business Ethics 3 4
or
b. JAVA Programming – Theory and Practical
Elective Generic/ Discipline Specific Elective -VI
a. Basics of Research Methodology 3 4
Or
b. Entrepreneurial Development
Part-4 Value Education 2 2
Summer Internship /Industrial Training 2 -
Total 26 30

THIRD YEAR - SEMESTER-VI

 Part List of Courses Credit No. of
Hours
Core Course – CC XIII - Cost Accounting** 4 6
Core Course – CC XIV - Income Tax Law & Practice-II** 4 6
Core Course – CC XV - Banking Theory Law & Practice 4 6
Elective Generic/ Discipline Specific Elective -VII 3 5
Part-3 a. Python Programming -Theory & Practical
or
b. Web Technology
Elective Generic/ Discipline Specific Elective -V III 3 5
a. Internet of Things
Or
b. Introduction to Cloud Computing
Part-4 Professional Competency Skill - Training for Competitive 2 2
Examinations
Part-5 Extension Activity 1 -

Total 21 30
Total Credits 140

Note:
1. The learning objectives and the course outcomes indicates the skills that can be acquired by the
students at the end of each semester.
2. Efforts have been taken to include the components like, Naan Mudhalvan Scheme, Industrial
Inputs, Entrepreneurial skills, Competitive examinations, good citizenship in appropriate places
to enhance their skills and inculcate ethical values.

CORE I - FINANCIAL ACCOUNTING

COURSE CODE: CC1 Year and Pre- Total Hours /

Paper No 1 Semester: I Requisite: week
year/I Knowledge 5
semester of basic (L+T+P)
accounts
Lead to other courses Study of Advanced Financial L T P
Accounting 5 0 0
Theory & Problems Marks: 75 Credits: 4

LEARNING OBJECTIVES

1. To understand the fundamentals of accounting and the preparation of financial

 statements
2. To gain knowledge on accounting for non-Trading organisations.
3. To learn the accounting concepts relating to Single Entry System
4. To understand the basics of Account Current and Average due date
5. To impart knowledge on the different types of depreciation methods

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS FINANCIAL ACCOUNTING COGNITIVE

LEVEL
CO1 Recall and explain the fundamentals of accounting and the K1, K2, K3,
preparation of financial statements K4,K5

CO2 Explain and preparation of Income and Expenditure account and K1, K2, K3,
balance sheet for non-trading organisations. K4, K5,

CO3 Accounting under single entry system K1, K2,

K3,K4,
CO4 Knowledge of Average due date and account current K1, K2

CO5 Classify, apply and compute the different methods of depreciation K1, K2, K3

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-

Evaluating, K6-Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
Total Hours 90
UNIT I: FINAL ACCOUNTS (20 Hours)
Preparations of final Accounts of a Sole Trading Concern – Adjustments - Closing stocks
- Outstanding and Prepaid items, Depreciation, provision for Bad Debts, Provision
for Discount on Debtors and creditors, interest on Capital and Drawings.
UNIT II: ACCOUNTS FOR NON- TRADING CONCERN (15 Hours)
Receipts and Payments-Income and expenditure - Balance sheet of non-trading
organization
UNIT III: SINGLE ENTRY SYSTEM (20 Hours)
Meaning and features of Single entry and double entry System - Methods of
calculation of profit – statement of Affairs Method - conversion method.

UNIT IV: AVERAGE DUE DATE AND ACCOUNT CURRENT (20 Hours)
Average Due Date-Meaning, need, calculation of average due date-consideration of
holidays intervening in the period-Account Current-Meaning and purpose, Forward
method, Product method, Periodical balance method
Insurance claims - Average clause (Loss of stock only).
UNIT V: DEPRECIATION (15 Hours)
Meaning - Causes of depreciation -- Methods of providing Depreciation – Straight
line Method - Diminishing Balance Method
RECOMMENDED TEXT BOOKS:
1. T.S. Reddy & A.Murthy. Financial Accounting, Margham Publications, Chennai.
2. S. Thothadri & S. Nafeesa, Financial accounting, MC Graw Hill Education,
New Delhi.
3. M.V. Nagarajan. Financial accounting, Vidhya publications.
REFERENCES:
4. S.P. Jain & N.L. Narang S.P. Jain & N.L. Narang, Financial Accounting,
Kalyani Publishers, New Delhi.
5. M.C. Shukla, T. S Grewal, S.C. Gupta. Advanced Accounting. S. Chand & Co.
New Delhi.
E-Resources:
www.accountingcoach.com
www.accountingstudyguide.c
om
www.futureaccountant.com
CO-PO-PSO MAPPING
PO PO PO PO PO
CO/PSO 1 2 3 4 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3

Average 3 3 2 2 3 3 1 3 2.6 3

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

 CORE 2 - CORPORATE CORRESPONDENCE

COURSE CODE: CC2 Paper No 2 Year and Pre-Requisite: Total Number of

Semester: I Knowledge of hours / weeks: 5
year/I Communication
semester
Lead to other courses Professional Courses L P P
Theory & Problems Marks: 75 Credits: 4 5 0 0

LEARNING OBJECTIVES
1. To inherit the knowledge on introduction to communication.
2. To analyze the different types of communication.
3. To demonstrate the knowledge communication in business environment
4. To learn the basic understanding of drafting of legal deeds and documents.
5. To make the students to understand the drafting of responses and replies.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS CORPORATE CORRESPONDENCE COGNITIVE

LEVEL
CO1 Inherit the knowledge on introduction to K1, K2
communication.

CO2 Identify & analyses the different types of K2, K3

communication.

CO3 Develop and demonstrate the knowledge K3, K4

communication in business environment.

CO4 Learn the basic understanding of drafting of K1, K2, K3

legal deeds and documents.

CO5 Enlighten the methods of drafting response and K4, K5, K6

replies.

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
 Total Hours 60
UNIT I: INTRODUCTION TO COMMUNICATION (10 Hours)
Concept of Communication – Meaning, Definition, Process, Need, Feedback,
Principles of effective Communication – Barriers to Communication: Physical,
Semantic/Language, Socio-Cultural and Psychological Barriers - Ways to
overcome these, Barriers.

UNIT II: TYPES OF COMMUNICATION & CORPORATE CORRESPONDENCE (10 Hours)

Types of Communication: Verbal, Non-verbal. Channels of Communication: Formal and
Informal—Vertical, Horizontal, Diagonal, Grapevine. Trade Letters – (Inquiry, Order,
Credit and Status Enquiry, Complaints, Claims, Sales Letters, promotional leaflets and
fliers)

UNIT III: COMMUNICATION IN CORPORATE ENVIRONMENT (10 Hours)

Report Writing – Agenda, Minutes of Meeting –Office Order – Circular Notes-
Correspondence with shareholders –Correspondence with directors.

UNIT IV: DRAFTING OF DOCUMENTS (15 Hours)

Partnership deed - Power of Attorney - Lease deed - Affidavit - Indemnity bond -

Gift deed - Memorandum and articles of association of a company - Annual
Report of a company

UNIT V: DRAFTING REPLIES & RESPONSES ( 15 Hours)

Drafting replies to regulatory show cause notices – review of business documents
and press releases – Responding to proxy advisory reports -Response to media
replies – Crisis communication.

REECOMMENDED TEXT BOOKS

1. N.S. Raghunthan, B. Santhanam – Margham Publications, Chennai,3rd Edition
2. C.B. Gupta, Business communication, Organisation and Management, 2014.
3. R.C.Sekhar – Ethical Choices in Business – Response Books, 2002
REFERENCE BOOKS:
1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication -
Sultan Chand & Sons - New Delhi
2. Shirley Taylor, Communication for Business - Pearson Publications - New Delhi.
3. Bovee, Thill, Schatzman, Business Communication Today - Pearson
Education Private Ltd. - New Delhi.
4. Penrose, Raspberry, Myers, Advanced Business Communication - Bangalore.
5. Mary Ellen Guffey, Business Communication – Process and Product -
International Thomson Publishing - Ohio
6. Corporate Governance and business Ethics by All India Management Association
– Excel Books
7. William H. Shaw, Business Ethics – Thomson Publications
WEB SOURCES:
1. https://www.ansarada.com/business-readiness/corporate/shareholder-correspondence
2. www.newagepublishers.com
3. www.managementstudyguide.com
4. www.businesscommunication.org

CO-PO-PSO MAPPING
PO PO PO PO PO
1 2 3 4 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 1 3 3 1 1 1 2 3 3
CO2 3 1 3 3 1 1 1 2 3 3
CO3 3 1 3 3 3 1 1 2 3 3
CO4 3 1 3 3 2 3 3 2 3 3
CO5 3 1 3 3 3 3 3 2 3 3

Average 3 1 3 3 2 1.8 1.8 2 3 3

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

 ELECTIVE COURSE (DISCIPLINE SPECIFIC) - I
Computer Applications in Corporate Office

Year and Total Hours / Week:4

COURSE CODE: EC 1 Paper Pre-Requisite:
No 3 Semester: I Basic
year/I semester Computer
operation
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 2 0 2

LEARNING OBJECTIVES

1. This course is designed to project the utilization of Computers in the Modern Business World.
2. To enable the students to know the importance of Computer in Business
3. After the successful completion of the course the student must be aware of concepts and utilization of
computer in day-to-day life
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING
COS Computer Applications in Corporate Office COGNITIV
E LEVEL
CO1 To gain knowledge about computers and its generations, characteristic, K1&2
classifications and introduction to windows 98
CO2 To acquire knowledge how to create word document including pages no, K 2&K3
space, header and footer with graphics.
CO3 Learn to creating a new Work book and entering data, Adding Cell K2 &K3
working with simple formulas and creating charts for data.
CO4 To know how to create a new database, entering data in table creating K3 & K6
relationships between tables modifying a form, and create query and
report.
CO5 To learn how to create a new presentation slide with graphics, and also KX3&K6
the performance of deleting, copying slides, and also adding and
modifying text.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, Lab work
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
 Total Hours 60
UNIT I (15 Hours)
Introduction to computer – generation of computers – classification of computers –
characteristics of computers – hardware and software. introduction to windows 98 – working within a window –
tool bars, menu 7 dialog boxes – working with drivers folders & files.
UNIT II (15 Hours)
MS Word – Creating a new document – Editing – Working with margins, pages and line spaces,
-Adding Headers, Footers and page numbering – Printing documents – Faxing & E- mailing documents – Addin
Graphics to Documents.
UNIT III (15 Hours)
MS-Excel – Creating a new Work book – Entering data into the worksheets – Editing
worksheets – Adding Cell borders and shading working with ranges – managing and printing workbook –
simple calculations – copying formulas – creating charts.
UNIT IV (15 Hours)
Ms Access – Creating a new database creating & editing table – Entering & editing data in table –
creating relationships between tables – creating & modifying a form – sorting, filtering& indexing data –
creating a query – creating a customizing a report.
UNIT V (15 Hours)
PowerPoint – Creating a new presentation – working with slides in different views – Printing
presentations - Inserting, Deleting & copy slides – Rearranging slides – Adding & modifying slide text – adding
graphics to slide.

RECOMMENDED TEXT BOOKS

1. Introduction to computers-Alexis Leon and Mathews Leon
2. Computer and common sense-Roger Hunt and John Shellery

REFERENCE BOOKS
1. Joyce Cox, Polly urban, “Quick course in Microsoft Office”, Galgotia Publications Pvt. Ltd.
1996.
2. R. K. Taxali, “PC Software for windows made simple”. Tata McGrawHill Publications
Pvt. Ltd., 1998.
WEBRESOURCES
1. https://edu.gcfglobal.org/en/subjects/office/
2. https://www.computer-pdf.com/tutorials-ms-office-basics
CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
 CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3
Average 1 1 1 1 1 1 3 2 2 3

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

SKILL ENHANCEMENT COURSE -SEC 1

(Non-Major Elective)
a. BASICS OF PERSONAL FINANCE AND INVESTMENT PLANNING
COURSE CODE: SEC 2 Paper No 4 Year and Pre-Requisite: Total Hours/week
Semester:
Knowledge of 2
I year/I finance
semester
Lead to other courses Financial Management L T P

Theory Marks: 75 Credits: 2 1 1 0

LEARNING OBJECTIVES

1. To make students understand basic concepts of personal finance

2. To enable the students to learn time value of money
3. To impart the knowledge on the power of compounding the money
4. To introduce the concepts of financial planning
5. To identify the various investments options and creating a balanced portfolio.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS BASICS OF PERSONAL FINANCE AND COGNITIVE

INVESTMENT PLANNING LEVELS

CO1 Understand and exhibit the skill to plan personal finance K1, K2
CO2 Learn the time value of money and power of compounding K2,K3,K4

CO3 Choosing the investment options with required knowledge K2, K3

CO4 Identify the various investment options K3, K4

CO5 Analyze the investment opportunities and selecting the best K4,K5,K6
among them for diversified portfolio
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, case studies and practical exercises, group working.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.

Total Hours: 30

UNIT I (5 Hours)
Personal finance importance-Money Management Skills- Time Value of Money – Present
Value – Future Value – PV & FV of a Lump Sum – PV and FV of Annuities Returns –
Nominal Rate – Effective Rate – Real Rate – Power of Compounding Rule 72.
UNIT II (5 Hours)
Investment Options -Meaning of Portfolio -creating a balanced investment.

UNIT III (5 Hours)

Investment Products and their Applications – Fixed Income Products – Mutual Fund Products
– Equity Market – Derivatives and Commodities – FOREX
UNIT IV (10
Hours)
Real Estate and Other Investments- Risk Profiling – Types of Investment Risks- Goal
Based Investment Planning - Selection of Investment Products to achieve a Goal –
Additional Lumpsum Investments vs Systematic Staggered Investments.
UNIT V (5 Hours)

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

basics.
RECOMMENDEDBOOKS
1. Kane, Alex Investments McGraw Hill Education
2. Chandra, Prasanna Investment Analysis and Portfolio Management McGraw Hill
Education
WEB SOURCES:
1. https://www.rbi.org.in
2. https://investor.sebi.gov.in/iematerial.html

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 3 3 3 3 3 3 3 3 3
CO2 2 3 3 3 3 1 3 3 3 3
CO3 1 1 1 1 2 3 1 3 3 3
CO4 1 1 1 1 1 2 1 3 3 3
CO5 1 1 2 1 1 2 1 2 3 1
Average 1.2 1.8 2 1.8 2 2.2 1.8 2.8 3 2.6
(Correlation level: 3 – Strong 2-Medium 1-Low)
 SKILL ENHANCEMENT COURSE -SEC 1
(Non-Major Elective)
b. BASICS OF LOGISTICS MANAGEMENT
COURSE CODE: Paper No 4 Year and Semester: I Pre-Requisite: Total
SEC 2 year/I semester Knowledge of Hours/Week:
Commerce
Lead to other Professional Management Course
L T P
courses
Theory Marks: 75 Credits: 2 2 0 0

LEARNING OBJECTIVES

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

2. To create and interest in students to explore the field of logistics and allied industries
for employment and business
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS BASICS OF LOGISTICS MANAGEMENT COGNITIVE

LEVELS
CO1 Understand the basic concepts of Logistics K1, K2
CO2 Identify the opportunities in the field of logistics K3
(K1Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, Case discussions, problem solving, class presentations.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.

Total Hours: 30

UNIT I (5 Hours)

Concepts Of Logistics – Evolution – Nature and Importance Logistics –– Logistics System

Fundamentals Transport System: Railway, Road, Air, Waterways, Pipe Lines, Animals And
Animal Driven Vehicles – Economics Of Transportation – Stocking Policies – Storage And
Handling Capacities – Warehousing

UNIT II (10
Hours)

Components of Logistics Management- Competitive advantages of Logistics Functions of

Logistics management – Principles – Logistics Network- Integrated Logistics system.

UNIT III (5 Hours)

Supply chain management – Nature and Concepts – Value chai- Functions – Supply
 chain effectiveness – Outsourcing – 3PLs and 4PLs – Supply chain relationships –
Customer services
UNIT IV (5 Hours)

Elements of Logistics and Supply chain management – Inventory carrying – Ware

housing, Technology in the ware house: Computerisation, Barcoding, RFID and WMS

UNIT V (5 Hours)
Material handling, Concepts and Equipment: Automated Storage and Retrieval Systems –
Order Processing – Transportation – Demand Forecasting – Impact of Forecasts on
Logistics and Supply chain Management- Performance measurements.

RECOMMENDED TEXT
1. John J.Coyle , C. John Langley .JR., Robert A. Novack , Brian J.Gibson –
Supply ChainManagement A Logisticss Perspective – CENGAGE , New Delhi
2. Joel D.Wisner , Keah – Choon Tan , G.Keong Leong – Principles of
Supply ChainManagement ABalanced Approach– CENGAGE, New
Delhi

REFERENCE BOOKS:

1. Agarwal, D.K., ‘Textbook of Logistics and Supply Chain Management’, Mac

Millan India Ltd, 2003.
2. Chase, R.B., Shankar, R and Jacobs, F.R. ‘Operations Management and
Supply ChainManagement’, McGraw Hill Publications, 13th edition, 2018.
3. Chopra, S., Meindl, P. and Kalra, D.V. ‘Supply Chain Management’,
Pearson EducationIndia, 6th edition, 2016.

E-RESOURCES:

1. www.managementstudyguide.com
2. https://www.tutorialspoint.com/supply_chain_management/
supply_chain_management_ t utorial.pdf
3. https://www.camcode.com/asset-tags/supply-chain-management-guide/
4. https://library.ku.ac.ke/wp- content/downloads/2011/08/Bookboon/Magement
%20andOrganisation/fundamentals- of- supply-chain-management.pdf

5. https://www.youtube.com/watch?
v=PmR2SKeY9Ms&list=PLGit8yny_3ANzZMsJJjeu x Mg-S0f0hGcn

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 2 3 3 3 3 1 3 1 3
CO2 1 2 3 3 3 3 1 3 1 3

Average 1 2 3 3 3 3 1 3 1 3
(Correlation level: 3 – Strong 2-Medium 1-Low)
 ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)-
SOFT SKILL-
SOFT SKILL - I
COURSE CODE: Paper No 5 Year and Pre-Requisite: Total /week
AECC 1 Semester: I Basic English 2
year/I semester
knowledge
Lead to other L T P
courses
Theory Marks: 75 Credits: 2 1 1 0

Syllabus as per Madras University – Common for All

FOUNDATION COURSE -FC FUNDAMENTAL
CONCEPTS OF ACCOUNTING AND COMMERCE
COURSE CODE: FC Paper No 6 Year and Semester: Pre-Requisite: Total Hours
Week/2
I year/I semester Basic
Knowledge of
Accounts and
Commerce
Lead to other courses Advanced Accounting and Management Papers L T P

Theory Marks: 75 Credits: 2 2 0 0

LEARNING OBJECTIVES

1. To provide an overview of accounting concepts

2. To create an insight about the commerce and allied areas covered in the programme.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS FUNDAMENTAL CONCEPTS OF COGNITIVE

ACCOUNTING AND COMMERCE LEVELS

CO1 Understand and apply the principles of accounting K1, K2

CO2 Demonstrate an overview of understanding of commerce and K3
allied fields
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, Quizzes

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
Total Hours 30
UNIT I (5 Hours)
Definition • Systems of Accounting • Functions of Accounting • Basis of Accounting •
Classification of Accounts • Golden Rules of Accounting • Examples • Books of
Accounts – Manual Vs Software
UNIT II (5 Hours)
Financial Statements -- Meaning and contents • Reporting – Different types of
accounting-introductions to corporate accounting-Cost Accounting-Management
Accounting
UNIT III (10 Hours)

Overview of business laws-Company Law-Commercial Law-Industrial law

UNIT IV (5
Hours)
Communication- meaning-definition-types-process-Barriers to communication
UNIT V (5 Hours)
Management-definition-types- functions of business management- Skills for an
Entrepreneur– qualities of an entrepreneur-.

RECOMMENDED TEXT
1. T.S.Reddy & A.Murthy. Financial Accounting, Margham Publications, Chennai.
2. S.Thothadri & S . Nafeesa, Financial accounting, MC Graw Hill Education,New Delhi.
3. M.V. Nagarajan . Financial accounting, vidhya publications.
4. N.Premavathy, Principles of Management - Sri Vishnu Publication -Chennai. 6. J.Jayasankar, Business
Management - Margham Publication -Chennai.
5. Elements of Mercantile Law – N.D.Kapoor

REFERENCES:
6. S.P.Jain & N.L.Narang S.P.Jain & N.L.Narang, Financial Accounting, Kalyani
Publishers, New Delhi.
7. M.C. Shukla , T.S Grewal , S.C. Gupta .Advanced accounting .S.Chand &
Co.New delhi.
8. C.B.Gupta, Management Theory & Practice - Sultan Chand & Sons - NewDelhi. 2.
L.M.Prasad, Principles & Practice of Management - Sultan Chand & Sons – New Delhi
9. Human Resource Management – V S PRao
10. Human Resource Management –Ashwathappa

E-Resources:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. http://www.managementstudyguide.com/

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
 CO2 3 3 3 3 3 3 3 3 3 3

Average 3 3 3 3 3 3 3 3 3 3

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

CORE 3 – ADVANCED FINANCIAL ACCOUNTING

COURSE CODE: CC 3 Paper No 7 Year and Pre-Requisite: Total Hours/Week:5

Semester: Knowledge of
I year/II Financial
semester Accounts
Lead to other courses Professional Courses L T P

Theory & Problems Marks: 75 Credits: 4 5 0 0

LEARNING OBJECTIVES
On completion of the course the students will be able to
1. Prepare partnership accounts
2. Compute the accounting of dissolution of partnership.
3. Prepare branch accounts.
4. Compute departmental accounting
5. Demonstrate hire purchase and installment system.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS ADVANCED FINANCIAL ACCOUNTING COGNITIVE

LEVELS
CO1 Recall and interpret the fundamentals of partnership and learn the K1, K2
treatment of accounts during various stages.
CO2 Examine the process involved during dissolution of a partnership. K3
CO3 Discuss the concepts of branch accounts and the system involved. K3, K4, K5

CO4 Explain and apply the concepts and workings of Departmental K3, K4
Accounts
CO5 Relate and apply the provisions of hire purchase system concept. K1, K2, K3

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
 Total Hours 90

UNIT I: PARTNERSHIP ACCOUNTS: (20 Hours)

Admission of a Partner - Retirement of a Partner - Death of a Partner

UNIT II: DISSOLUTION OF PARTNERSHIP (20 Hours)

Dissolution of a Partnership Firm - Insolvency of a Partner - Insolvency of all Partners
- Piece meal Distribution of cash in case of Liquidation of Partnership firm.

UNIT III: BRANCH ACCOUNTS: (20 Hours)

Dependent Branches - Stock and Debtors system - Distinction between Wholesale
Profit and Retail Profit .

UNIT IV: DEPARTMENTAL ACCOUNTS: (12 Hours)

Basis of Allocation of Expenses - Calculation of Profit - Inter-departmental Transfer
at Cost or Selling Price

UNIT V: HIRE PURCHASE SYSTEM: (18 Hours)

Hire purchase system – Default and repossession – Instalment system – calculation of profit

RECOMMENDED TEXTS:
1. T.S.Reddy & A.Murthy. Financial Accounting, Margham Publications, Chennai.
2. S.Thothadri & S. Nafeesa, Financial accounting, MC Graw Hill Education,
New Delhi.
3. M.V. Nagarajan . Advanced Financial Accounting ,vidhya publications
4. M.C. Shukla , T.S Grewal , S.C. Gupta .Advanced accounting. S.Chand &
Co.New delhi.

REFERENCE BOOKS:
1. Principles and practice of Accounting-R.L.Gupta & V.K.Gupta–Sultan Chand & sons.
2. Financial Accounting–S.P.Jain & K.L.Narang–Kalyani Publishers.

E-Resources:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. www.onlinelibrary.wiley.com
5. https://books.google.co.in/books?isbn=8126909935
6. https://books.google.co.in/books?isbn=9966254455
7. https://books.google.co.in/books?isbn=0470635290

CO-PO-PSO MAPPING
PO PO PO PO PO
PSO1 PSO2 PSO3 PSO4 PSO5
1 2 3 4 5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
 CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3
Average 3 3 2 2 3 3 1 3 2.6 3

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

CORE 4 – CORPORATE MANAGEMENT

COURSE CODE: CC 4 Paper No 8 Year and Semester: Pre-Requisite: Total Hours/Week

4
I year/II semester Knowledge of
Commerce
Lead to other courses Professional Course L T P

Theory & Problems Marks: 75 Credits: 4 4 0 0

LEARNING OBJECTIVES
1. To introduce the management concepts and levels
2. To explain the functions, procedures and decision-making process of the management
3. To provide the fundamental understanding of Human Resource Management
4. To familiarize with the concepts and methods of training and performance appraisal
5. To originate thinking on corporate management and the governing factors

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS CORPORATE MANAGEMENT COGNITIVE
LEVEL
CO1 Understand the basic concepts of management K1, K2
CO2 Comprehend the significant of management in today’s world. K2

CO3 Discuss the practice to apply management concepts in corporate K3, K4

environment.

CO4 Understand the basics of HRM. K2

CO5 Apply the concepts of corporate management and K3, K4

the factors for effective governance.

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem Role play, group working
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
(Total Hours 60)
UNIT-I: INTRODUCTION TO MANAGEMENT FOR CORPORATES (12 Hours)
Management: Concept - Definition - Role and Functions of a Manager - Levels of
Management – Henry Fayol’s Principles of Management – Taylors Scientific Management.

UNIT II: FUNCTIONS, DECISION MAKING AND PROCEDURES (12 Hours)

Functions of Management - process of Decision Making - Span of Control –
Factors determining span – Policies – Procedures and Methods

UNIT III: HRM – INTRODUCTION (12 Hours)

Human Resources Management – concept - Human Resources planning -
Human Resources Audit – Nature and Benefits – Recruitment – Selection – Interview –
Placement
UNIT IV: TRAINING AND PERFORMANCE APPRAISAL (12 Hours)
Induction – Training – Methods – Performance appraisal – Methods –
Career Development – Communication – Significance – Co-ordination

UNIT V: CORPORATE MANAGEMENT AND GOVERNING FACTORS (12 Hours)

Corporate Management – Significance – Factors governing effective
Corporate Management – Five levels of Corporate Management
RECOMMENDED TEXT BOOKS
1. Principles of Management, P.C. Tripathi & P.N. Reddy, McGraw Hill Education
2. Essentials of Management, Weihrich and Koontz, McGraw Hill Education
REFERENCE BOOKS
1. Principles of Management, L.M. Prasad, Sultan Chand & Sons
2. Principles of Management, Dinkar Pagare, Sultan Chand & Sons
3. Business Management, C.B. Gupta, Sultan Chand & Sons.
4. Human Resource Management, Ashwathappa, Tata McGraw Hill, New Delhi.

E- Learning Resources
1. https://www.managementstudyguide.com/what_is_management.htm
2. https://iedunote.com/planning-nature-importance-types
3. https://creately.com/blog/diagrams/types-of-organizational-charts
4. https://www.managementstudyguide.com/delegation_of_authority.htm
5. https://www.managementstudyguide.com/coordination.htm

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 3 1 3 1 3
CO2 1 1 3 3 3 3 1 3 1 3
CO3 1 1 3 3 3 3 1 3 1 3
CO4 1 1 3 3 3 3 1 3 1 3
CO5 3 1 3 3 3 3 1 3 1 3

Average 1.4 1 3 3 3 3 1 3 1 3
(Correlation level: 3 – Strong 2-Medium 1-Low)
 ELECTIVE COURSE (DISCIPLINE SPECIFIC) – 2

COMPUTER PRACTICAL I

COURSE CODE: EC 2 Paper No 9 Year and Semester: I Pre-Requisite: Total Hours / week
year/II semester Knowledge of 4
Commerce
Lead to other courses Professional Courses L T P
Theory Marks: 75 Credits: 3 0 4

LEARNING OBJECTIVES
1. Understand the practical applications of computer in business.
2. Be able to work with MS office.
3. Perform efficiently using MS excel.
4. Gain complete knowledge on the utilization of computer in day-to-day
activities of business.
MS-WORD:

1. Type Chairman’s speech/ Auditor’s report / Minutes/ Agenda and perform the following operations:
Bold, Underline, Font Size, style, Background color, Text color, Line spacing, Spell Check,
Alignment, Header & Footer, Inserting pages and page numbers, Find and Replace.
2. Prepare an invitation for the college function using Text boxes and clip parts.Design an invoice and
Account sales by using Drawing tool bar, Clip Art, Word Art, Symbols, Borders and Shading.
3. Prepare Bio-Data by using Wizard/ Templates.

MS-EXCEL
1. Prepare a mark list of your class (minimum of 5 subjects) and perform the following operations: Data
Entry, Total, Average, Result and Ranking by using arithmetic and logical functions and sorting.
2. Prepare Final Accounts (Trading, Profit & Loss Account and Business Sheet) by using formula.
3. Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance of sales,
purchase, profit of a company by using chart wizard.
4. Prepare a statement of Bank customer’s account showing simple and compound interest
MS-POWERPOINT
1. Design presentation slides for a product of your choice. The slides must include name, brand name,
type of product, characteristics, special features, price, special offer etc. Add voice if possible to
explain the features of the product. The presentation should work in manual mode.
2. Design presentation slides for orgranization details for 5 levels of hierarchy of a company by using
organization chart.
3. Interesting clip arts to illustrate running of an image automatically.
4. Design presentation slides for the Seminar/Lecture Presentation using animation effects and
perform the following operations: Creation of different slides, changing background color, font color
using word art
MS-ACCESS
1. Create mailing labels for student database which should include atleast three Table must have atleast two
fields with the following details: Roll Number, Name, Course, Year, College Name, University, Address,
Phone Number.
2. Gather price, quantity and other descriptions for five products and enter in the Access table and create an
invoice in form design view.
3. Create forms for the simple table ASSETS. Create report for the PRODUCT database.

Teaching Pedagogy:
Lab Sessions

SKILL ENHANCEMENT COURSE -SEC 2

(Non-Major Elective)
a. EVERY DAY BANKING
COURSE CODE: SEC 2 Paper No Year and Semester: Pre-Requisite: Total
10 I year/II semester Knowledge of Hours /
Week: 2
day-to-day banking

Lead to other courses Advanced study on Banking Theory Law & Practice L T P

Theory Marks: 75 Credits: 2 1 0 1

LEARNING OBJECTIVES

1. To introduce the basic concepts of banking and related documents and process
2. To enable the students to gain knowledge about the modern banking techniques and related terms.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EVERY DAY BANKING COGNITIVE

LEVEL
CO1 Exhibit the skill to perform basic banking operations and K1,K2,K3
distinguish between basic documents
CO2 Execute online, mobile banking and related transactions K3
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical use of basic bank documents and visit to local
banks and observing, group working.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.

Total Hours 30
UNIT I (5 Hours)
 Banking – Definition – pass book – cheque book – Format of Cheque – Filling
up of
Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer cheque – Collection
Cheque– Payable at par – Demand Draft

UNIT II (5 Hours)

Application filling – Account Opening form – Filling up – Documents required -

Debit Card – Credit Card – ATM Machine – Cash Deposit Machine – Pass book
printing machine. MICR- IFSC- Fund transfer through ECS – NEFT – RTGS – Form
filling for Fund transfer.

UNIT III (6 Hours)

On line Banking – Sign up – Process – Requirements – Log in – Customer ID – User ID

– Pass word – Hints for creating Pass words – change of pass word – on line
transactions – Account statements – Fund Transfer – Payment of bills – Utility
payments

UNIT IV (6 Hours)

Loans – Repayment for Loans – other services. Mobile Banking – meaning –

importance –Advantages – Mobile Applications (App) – WAP (Wireless Application
Protocol)- USSD (Unstructured Supplementary Service Data)- Registration process –
through Mobiles

UNIT V (8 Hours)
Process at Bank Branch-ATM- User ID-MPIN- change of MPIN –IMPS
D(Immediate Mobile Payment System) - UPI(Unified Payment interface) –
BHIM(Bharat Interface for money)- NPCI (National Payment Corporation of India) -
Bank account Management – Transfer Funds – paying Bills – Locating ATMs - QR
code payments- Alerts and notifications- Tracking Spending habits – Cash back- Safe
banking methods.

RECOMMENDED TEXT BOOKS

1. B. Santhanam- Banking & Financial systems, Margham Publications

REFERENCE BOOKS
2. S.N. Maheshwari Banking theory, law and practice, Kalyani Publications
3. Parameswaran- Indian Banking, S. Chand& Co.

WEB SOURCES:
1. https://en.wikipedia.org/wiki/Online_banking
 2. https://www.sbi.co.in/portal/web/services/internet-banking
3. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
4. https://www.investopedia.com/terms/m/mobile-banking.asp
5. www.scotiabank.com/mobile/ca/en/0,,5181,00.html

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3

Average 3 3 3 3 3 3 3 3 3 3

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

SKILL ENHANCEMENT COURSE -SEC 2

(Non-Major Elective)
b. EMOTIONAL INTELLIGENCE
COURSE CODE: SEC 2 Paper No 10 Year and Semester: Pre-Requisite: Total
I year/II semester Knowledge on Hours/Week:2
Emotions
Lead to other courses Creation of Emotional Intelligence L T P

Theory Marks: 75 Credits: 2 2 0 0

LEARNING OBJECTIVES

1. To enable the students to understand the concepts of emotional intelligence

2. To teach the students on aspects relating to personality Analysis Self-analysis,

Positive and negative traits

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EMOTIONAL INTELLIGENCE COGNITIVE

LEVEL
CO1 Understanding Emotional intelligence and exhibiting skills for K1, K2
stress and anger management and develop self-empowerment
CO2 Analysing people based on personality and develop deep self- K3, K4
esteem, will power etc. leading to swot analysis
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, preparation of swot analysis, personality tests , role plays.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
Total Hours: 30
UNIT I (5 Horus)
Introduction – Emotional Intelligence – Meaning, Benefits, Importance of emotions –
Self – awareness and competencies Psychological Needs, Emotional quotient Vs.
Intelligence Quotient.
UNIT II (8 Horus)

Traits - Negative Traits – Anger Management- Negative Syndrome and Attitude

- Negative thinking – Guilt Quotient Stress and Emotion, Adapting to Loneliness.
Positive Traits – Humor and Happiness – Empathetic ability - * Sensitivity profile –
Empowered personality, Self – Empowerment.
UNIT III (6 Horus)
Personality Analysis – Distinct Personality Type –self-esteem, Will Power, Confidence-
Self care

UNIT IV ( 6 Hours)
Self-analysis: Psychological growth and adjustment - Personal Development Plan
UNIT V (5 Hours)
Personal SWOT Analysis- learning to Celebrate Life.

RECOMMENDEDBOO

KS REFERENCE

BOOKS:
1. Dr. Aparna Chattopadhyaym What’s Your Emotional IQ, Pustak Mahal, May 2004.
2. Jill Dann, Hodder & Stoughton, Emotional Intelligence In a Week, 10 Edition, 2007.
3. Daniel Goleman, Emotional Intelligence: Why It can matter More than IQ.

WEB SOURCES:
6. https://asantelim.files.wordpress.com/2018/05/daniel-goleman-
emotional- intelligence.pdf
7. https://globalleadershipfoundation.com/geit/eitest.html

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 1 3 3 3 3
CO2 1 1 3 3 3 1 3 3 3 3

Average 1 1 3 3 3 1 3 3 3 3

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

SKILL ENHANCEMENT COURSE -SEC 3 FUNDAMENTALS OF
AUDITING
COURSE CODE: Paper No Year and Pre- Total
Semester: I year/II Hours /Week
SEC 3 11 Requisite:
semester 2
Basics of
Managem
ent
Lead to other courses Professional Courses L T P

Theory Marks: 75 Credits: 2 2 0 0

LEARNING OBJECTIVES

1. To make the students to understand the concept of Auditing

2. To enable the students to gain knowledge of various techniques of Auditing.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS FUNDAMENTALS OF AUDITING COGNITIVE

LEVEL
CO1 Understanding and remembering the basic K1, K2
process of auditing
CO2 Identify the difference between vouching, K3, K4
verification, valuation and have clear
knowledge about the auditor’s role.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, internship at
auditors firm, role play, guest lecture by auditors.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
Total Hours 30

UNIT I (5 Hours)

Introduction Meaning and Definition of Auditing – Distinction between Auditing and

Accounting - Objectives - Advantages and Limitations of Audit - Scope of Audit Meaning
of
UNIT II
Errors & Frauds – Principles of Audits-Types of Audits (5 Hours)

UNIT III (8 Hours)

Audit Planning-Auditing Techniques-Basics of Internal audit-procedure and

 documentation

UNIT IV (6 Hours)
Meaning and types of vouching and verification
UNIT V (6 Hours)
Appointment and qualification of auditors-powers, duties and removal of Auditors-Rights,
Duties, responsibilities of Auditors

RECOMMENDED TEXT BOOKS:

1. Auditing, D.P. Jain Konark Publishers Pvt. Ltd.
2. Auditing, Principles and Practice, Ravinder Kumar and Virender Sharma, Eastern
Economy Edition.

REFERENCE BOOKS:
1. Practical Auditing, B.N.Tandon, Sultan Chand and Co., NewDelhi.
2. Contemporary Auditing, Kamal Gupta,Tata McGraw
Hill. 3.Practical Auditing, Dinkar Pagare, Sultan Chand
& Sons
4.Sundar.K&Paari.K,PracticalAuditing,VijayNicoleImprintsPvt.Ltd.Chennai

WEBRESOURCES:
1. http://www.osbornebooksshop.co.uk/p/auditing_tutorial
2. www.mu.ac.in
3. www.learnthat.com

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 3 3 3 3 3
CO2 1 1 3 3 3 3 3 3 3 3

Average 1 1 3 3 3 3 3 3 3 3

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

 ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)-SOFT
SKILL
SOFT SKILL - II
COURSE CODE: AECC 2 Paper No 12 Year and Semester: Pre-Requisite: Total
Hours/Week
I year/II semester Basic 2
Lead to other courses L T P
Theory Marks: 75 Credits: 2 1 1 0

Syllabus as per Madras University – Common for All

CORE 5– CORPORATE ACCOUNTING

COURSE CODE: CC 5 Paper No 13 Year and Semester: Pre-Requisite: Total

II year/III semester Basics of Hours/Week:
Accounting
5
Lead to other courses Professional Courses L T P
Theory & Problems Marks: 75 Credits: 4 5 0 0

1. LEARNING OBJECTIVES
2. To enable the students to understand the accounting treatment relating to issue
of shares and underwriting of shares.
3. To provide knowledge of relevant accounting treatment of redemption of
preference shares and the ability to find the profit prior to incorporation of
companies.
4. To demonstrate thorough knowledge in the preparation of financial statements
of companies as per the provisions of Companies Act 2013.
5. To enable the students to understand the different methods of valuation of
goodwill and shares.
6. To familiarize the students with the Concepts of International and Indian
Accounting Standards

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

CORPORATE ACCOUNTING COGNITIVE

COS
LEVEL
CO1 Explain the accounting treatment relating to issue of shares and K1, K2
underwriting of shares.
CO2 Understand and apply relevant accounting treatment of K1, K2, K3
redemption of preference share and the ability to find the profit
prior to incorporation of companies.
CO3 Apply the knowledge in the preparation of financial statements of K4
companies.
 CO4 Identify and apply various kinds of valuation of goodwill and K2, K3
shares.
CO5 Familiarization of IFRS and Accounting standards K1,K2
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, Quizzes,
demonstration of understanding company balance sheets.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.

(Total Hours
75)

UNIT-I: Shares (20 Hours)

Issue of Shares Types of Shares - Forfeiture of shares - Reissue of shares –
Underwriting of shares - Stock spilt - Meaning of Redemption - Redemption of
preference shares.

UNIT II: Debentures & Acquisition of Business (18 Hours)

Meaning Types of Debentures - Issue - Underwriting of Debentures - Redemption of

Debentures - Acquisition of Business – Meaning- Profit Prior to Incorporation.

UNIT III: Final Accounts (15 Hours)

Final Accounts Preparation of P & L A/c and Balance Sheet - Managerial
Remuneration Calculation and Legal Provisions.

UNIT IV: Valuation of Shares and Goodwill (15 Hours)

Valuation of Shares and Goodwill - Meaning - Methods of Valuation of Shares and Goodwill

UNIT V: Corporate Management and Governing Factors (7 Hours)

Accounting Standards for Financial Reporting Objectives and uses of financial
statements for users - role of accounting standards – development of accounting
standards in India - requirements of International Accounting Standards - Role of
IFRS - adoption or convergence in India - Implementation plan in India – Ind AS -
Difference between Ind AS and IFRS.

RECOMMENDED TEXT BOOKS

1. S.P. Jain & N.L . Narang , Corporate Accounting, Kalyani Publications.
2. Reddy T.S. & Murthy, A, Corporate Accounting, Margham Publications,Chennai\
3. P.Radhika & Anita Raman, Corporate Accounting. McGraw Hill Education, New
Delhi.
4. M.V. Nagarajan .Corporate Accounting vidhya publications.
 REFERENCE BOOKS
Shukla & Grewal & Gupta, Advanced Accounting, S. Chand & Co., New Delhi.
WEBRESOURCES:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. www.onlinelibrary.wiley.com
CO-PO-PSO MAPPING
PO PO PO PO PO
1 2 3 PSO1 PSO2 PSO3 PSO4 PSO5
4 5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3

Average 3 3 2 2 3 3 1 3 2.6 3

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

CORE 6 – GST & CUSTOMS LAW

COURSE CODE: CC 6 Paper No 14 Year and Semester: Pre-Requisite: Total Hours

/Week
II year/III semester Basics of Commerce
5

Lead to other courses Advanced Tax Laws L T P

Theory & Problems Marks: 75 Credits: 4 5 0 0

LEARNING OBJECTIVES
1. To familiarize students with history of taxation
2. To enable the students to understand the Customs Act
3. To initiate knowledge of GST among students
4. To enable students to gain knowledge on GST taxation
5. To impart knowledge on registration under GST
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING
GST & CUSTOMS LAW COGNITIVE
COS
LEVEL
CO1 Classification and methods tax system in India, objective of K1, K2
taxation and canons of taxation.
CO2 Outline the concepts definitions and types of customs duties. K1, K2, K3
CO3 Explain the various assessment procedures and valuation of K2
goods, clearance of goods.
CO4 Understand the prohibition of importation and exportation of K1, K2
goods under customs act and powers of various customs officers.

CO5 Compile the various provisions and importance for registration K6

and cancellation
 (K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, demonstrations using gst website, case studies, class
presentations, discussion on gst news from news papers and journals.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.

Total Hours: 75

UNIT I: HISTORY OF TAXATION (15 Hours)

History of Taxation – Elements of Tax – Objectives of Taxation –
Cannons of Taxation – Tax System in India -Classification of Taxes.

UNIT II: CUSTOMS ACT 1962 (15 Hours)

Customs Act 1962 – Definition, Concepts and Scope – Levy and

Collection of Customs Duty – Classification of Goods – Assessment of
Duty – Valuation of Goods under Customs Act – Prohibition on
Importation & Exportation of Goods – Demand and Recovery of
Customs Duty – Clearance of Goods – Baggage.
UNIT III: INTRODUCTION TO GST (15 Hours)

Introduction to GST - Meaning – Need – Benefit – Types – GST

Council – Applicability – Exclusions. Good exempted from GST –
Services exempted from GST – Powers to grant Exemption from tax
UNIT IV: INTRODUCTION TO TAXABLE EVENTS UNDER GST (15
Hours)
Introduction to taxable events under GST – Concepts of Supply –
Types of Supply – Composite Supply - Mixed Supply – Composite
Levy - Introduction to value and time of supply - Time of Supply of
Goods - Time of Supply of Service – Value of Supply and its
Provisions

UNIT V: INTRODUCTION TO REGISTRATION UNDER GST (15 Hours)

Introduction to registration under GST –Time limit – Persons liable
for Registration – Persons not liable for Registration – Compulsory
Registration – Procedure – Cancellation and Revocation GST
Returns – Returns under GST- Assessment and Tax Payment under
GST - GST Audit.
RECOMMENDED TEXT BOOKS
1. T.S.Reddy & Y.Hariprasad Reddy, Business Taxation
,Margham Publications,2018.
2. ICAI – Indirect Tax Study Material,2018

REFERENCE BOOKS
1. Dr.Vinod K Singhania, Monica Singhania, Students Guide to
Income Tax, Taxmann Publications Pvt Ltd., NewDelhi.
 2. GirishAhiya, Dr. Ravi Gupta, Systematic Approach to Income Tax and
CST, Bharat Law House Pvt.
Ltd. NewDelhi.
3. Dr.Sanjeev Kumar, Systematic Approach to Indirect Taxes with
Practical problems and solutions, Bharat Law House Pvt. Ltd., New
Delhi.
WEBRESOURCES
1. http://www.idtc.icai.org/gst.html
2. http://idtc.icai.org/gst-topic-wise-study-material-list.html
CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 2 3 3 2 3 3 3
CO2 3 3 3 2 3 3 2 3 3 3
CO3 3 3 3 2 3 3 2 3 3 3
CO4 3 3 3 2 3 3 2 3 3 3
CO5 3 3 3 2 3 3 2 3 3 3

Average 3 3 3 2 3 3 2 3 3 3

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

ELECTIVE COURSE (GENERIC) – III

Management Information Systems

COURSE CODE: EC 3 Paper No 15 Year and Pre- Total hours /

Semester: II Requisite: Week 4
year/IV semester Basics of
Manageme
nt
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 4 0 0

LEARNING OBJECTIVES
1.To offer in-depth knowledge on information systems in business and their management
2. To teach the objectives and components of data base management systems
3. To know the approaches involved in developing MIS
4. To gain knowledge on functional Information system
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING
COS MANAGEMENT INFORMATION SYSTEMS COGNITIVE
LEVEL
CO1 Define MIS, its components K1, K2
CO2 Explore the objectives of Data Base Management Systems K2
CO3 Planning and Developing information system K3,K4,K5,K6
 CO4 Developing transaction processing and decision support systems K3,K4

CO5 Executional knowledge of the functional information Systems K3,K4,K5

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
UNIT I - Management Information System – Concept, Need, Strategic role – Evolution of
Management Information System – Components of Management Information System – Information
flow

UNIT II - Data base management systems – Objectives and Components – Database design –
Creation and control – Recent trends in database

UNIT III - Developing information system – Planning, Designing and redesigning – Approaches for
system development – System analysis and Design – system Implementation and Maintenance

UNIT IV - Transaction processing and Support system – Transaction processing system – Office
automation systems – Decision support systems – Executive information systems – Artificial
intelligence and Expert systems

UNIT V - Functional Information systems – Production, Finance, Human resource and Marketing –
Managing information resources – Information Security – Control & Audit of Information Systems
RECOMMENDED TEXT BOOKS
1. Azam M (2012), Management Information Systems, Vijay Nicole Imprints
2. Davis (2013), ‘Management Information Systems’,McGraw Hill
3. Eff Oz (2001), ‘Management Information Systems’, Vikas Publishing house Pvt. Ltd
4. Goyal D P (2010), ‘Management Information Systems – Managerial Perspectives’, Mac Millan
India Ltd
5. James A O’ Brain (2014), Management Information Systems’, Tata McGraw Hill
REFERENCE BOOKS
6. Kenneth C.Loudan& Jane P.Loudan (2016), “Essentials of MIS”, Prentice Hall India
7. Muneesh Kumar (2001), ‘Business Information Systems’, Vikas Publishing house Pvt. Ltd
8. Prasad L M, Usha Prasad (2012), ‘Management Information Systems’, Sultan chand& Sons
 9. Sadagopan S (2012), ‘Management Information System’, Prentice Hall
10. Wetherbe, Turban (2000), ‘Information Technology for Management’, John Wiley publisher

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3

Average 1 1 1 1 1 1 3 2 2 3

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

SKILL ENHANCEMENT COURSE -SEC 4 Business Building Skills

COURSE CODE: SEC 4 Paper No 16 Year and Semester: Pre-Requisite: Total hours /
II year/III semester Basics of Week
Commerce 2
Lead to other courses Entrepreneurial Development L T P

Theory Marks: 75 Credits: 1 1 0 1

Learning Objectives:
1. To introduce the practical aspects of business
2. To impart knowledge on the different forms of business entities
3. To highlight the importance of innovation and creativity
4. To gain basic knowledge on Intellectual Poperty rights
5. To create awareness about national and state level entrepreneurial ecosystem

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS Business Building Skills COGNITIVE

LEVEL
CO1 Learn the basics of business skills and forms K1, K2
CO2 Identify the business opportunities and evaluate the same K2, K3
CO3 Learn the concept of creativity, Innovation and invention K1, K2, K3
CO4 Explore the modern skills requires to build a successful business K1, K2
CO5 Understand the entrepreneurial ecosystem for successful K1, K2
business building
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, field visits, MSME visit, IPR workshops.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
Total Hours: 15
UNIT I (3 Hours)
Meaning of Business – Definition of Entrepreneurship-Entrepreneur- Power of Entrepreneurship –
Advantages of being an entrepreneur.

UNIT II (3 Hours)
Meaning of creativity, Invention Vs. Innovation- Innovation and Technology- Need for protecting the
innovations and inventions.

UNIT III (3 Hours)

Modern skills for business – Digital Skills – Presentation skills-branding skills-Art of sustaining
in the business-Developing relevant knowledge.
UNIT IV (3 Hours)
Introduction to IPR-Kinds of IPR-patents-Trademarks-Copyrights-Geographical Indications- Basics
only.
UNIT V (3 Hours)
Overview of Entrepreneurial eco system in India and TamilNadu-Introduction to National and
TamilNadu Startup Policy.

Reference Text books:

RECOMMENDED TEXT BOOKS:
1. Reddy, Entrepreneurship: Text & Cases - Cengage, NewDelhi.
2. Kuratko/rao, Entrepreneurship: a south asian perspective.-Cengage, NewDelhi.
3. Leach/Melicher, Entrepreneurial Finance–Cengage, NewDelhi.
4. K.Sundar–EntrepreneurshipDevelopment–VijayNicoleImprintsprivateLimited
5. Khanka.S - Entrepreneurial Development, S. Chand & Co. Ltd.,NewDelhi, 2001.
6. Sangeeta Sharma, EntrepreneurshipDevelopment,PHILearningPvt.Ltd.,2016.

REFERENCE BOOKS:
1. Barringer,B.,Entrepreneurship:SuccessfullyLaunchingNewVentures,3r
d
Ed ition,Pearson,2011.
2. Bessant,J.,andTidd, J.,InnovationandEntrepreneurship,
2ndEdition, JohnWiley&Sons,2011.
3. Desai,V.,SmallScaleIndustriesandEntrepreneurship,HimalayaPublishingHouse, 2011.
4. Donald,F.K.,Entrepreneurship-
Theory,ProcessandPractice,9thEdition,CengageLearning,20
 14.
5. Hirsch,R.D.,Peters,M.andShepherd,D.,Entrepreneurship,6thEdition,TataMcGr
aw- HillEducationPvt.Ltd.,2006.

WEB RESOURCES:
1. https://www.msde.gov.in/
2. http://inventors.about.com/od/entrepreneur/
3. http://learnthat.com/tag/entrepreneurship/
4. www.managementstudyguide.com
5. www.quintcareers.com
6. www.entrepreneur.com
7. www.makeinindia.com
8. https://aatmanirbharbharat.mygov.in
9. https://onlinecourses.nptel.ac.in/noc22_mg98/preview
CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 1 3 1 1 1 1 3 3 3
CO2 1 1 1 3 3 3 1 3 3 3
CO3 1 1 1 2 1 1 1 3 3 3
CO4 1 1 1 2 2 1 1 3 3 3
CO5 2 2 3 2 2 3 1 3 3 3
Average 1.6 1.2 1.8 2 1.8 1.8 1 3 3 3
10. (Correlation level: 3 – Strong 2-Medium 1-Low)

SKILL ENHANCEMENT COURSE -SEC 5 GST FILLING OF

RETURNS
COURSE CODE: SEC 5 Paper No 17 Year and Semester: Pre-Requisite: Total hours /
Basics of GST
II year/IV semester Week 2
Lead to other courses Practical Filing of GST L T P
Theory Marks: 75 Credits: 2 1 0 1
LEARNING OBJECTIVES
1. To impart an overview of GST
2. To teach the importance and theoretical concepts of GST
3. To make students aware about the GST and its components
4. To enable the students to learn the process of GST filling

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS GST FILLING OF COGNITIVE

RETURNS LEVEL

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

Teaching Pedagogy:
Class room lectures, PPT presentations, Practical sessions at lab, demonstration of outputs in
computers.

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.

Total Hours: 30

UNIT I (5 Hours)
GST-Introduction-History of evolution of GST-Basics-Tax rates under GST-CGST,
SGST, IGST
UNIT II (7 Hours)
Invoicing-GST return filing forms – GSTR 1-4-Types of supply-Analysis and Opinions-
Accounts and record-Time, Place and value of supply
UNIT III (6 Hours)
Procedure for registration under GST-Procedure for GST Payments and Refunds
UNIT IV (5 Hours)
GST Rates & HSN Codes-Input tax credit
UNIT V (7 Hours)
E-Way bill under GST-GSTR 3B-Filing formats- Due dates- Debit and Credit note under
GST-

RECOMMENDED TEXT BOOKS

1. T.S.Reddy & Y.Hariprasad Reddy, Business Taxation

,Margham Publications,2018.
2. ICAI – Indirect Tax Study Material,2018

REFERENCE BOOKS
1. Dr.Vinod K Singhania, Monica Singhania, Students Guide to Income Tax, Taxmann
Publications Pvt Ltd., NewDelhi.
2. GirishAhiya, Dr. Ravi Gupta, Systematic Approach to Income Tax and CST, Bharat Law House
Pvt. Ltd. NewDelhi.
3. Dr.Sanjeev Kumar, Systematic Approach to Indirect Taxes with Practical problems and
solutions, Bharat Law House Pvt. Ltd., New Delhi.
WEBRESOURCES
1. http://www.idtc.icai.org/gst.html
2. http://idtc.icai.org/gst-topic-wise-study-material-list.html
 CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3

Average 3 3 3 3 3 3 3 3 3 3

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

 ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)-SOFT
SKILL
SOFT SKILL - III
COURSE CODE: AECC 3 Paper No 18 Year and Semester: Pre- Total hours /
I year/III semester Requisit Week
e: Basic
Lead to other courses L T P
Theory Marks: 75 Credits: 2 1 1 0

Syllabus as per Madras University – Common for All

CORE 7 – SPECIALISED COMPANY ACCOUNTS

COURSE CODE: CC 7 Paper No 19 Year and Semester: Pre-Requisite: Total hours /

II year/IV semester Basics of Week
Corporate 5
Accounting
Lead to other courses Professional Courses L T P
Theory & Problems Marks: 75 Credits: 4 5 0 0

LEARNING OBJECTIVES
1. To understand the accounting procedure relating to amalgamation,
absorption & external reconstruction
2. To familiarize with the liquidation of companies.
3. To understand the application of accounting transactions in holding companies
4. To learn the accounting of banking companies
5. To gain knowledge on accounting for insurance companies.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

SPECIALISED COMPANY ACCOUNTS COGNITIVE

COS
LEVEL
CO1 Understand and apply the knowledge on reconstruction of K1, K2, K3
companies
CO2 Discuss and analyse the liquidation process of companies and K2, K3, K4
accounting procedures for the same
CO3 Prepare the consolidation accounts of holding and subsidiary K3
companies
CO4 Understand the accounting statements of Banking Companies K3, K4

CO5 Understanding the process of Insurance Accounting K3, K4

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
 Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, Case studies on reconstruction of companies, merger of
banks and liquidation process, exploring the annual reports of banking companies and insurance
companies

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
Total Hours 75

UNIT I – Amalgamation, Absorption & External Reconstruction (18 Hours)

Amalgamation-Meaning- Types- Methods of Calculating Purchase Consideration-
Applicability of AS 14 – Absorption and External Reconstruction - Journal Entries in The
Books of Transferor and Transferee Companies, Revised Balance Sheet (Excluding Inter-
Company Holdings) Simple Problems Only.
UNIT II- Liquidation of Companies (12 Hours)
Liquidation - Meaning – Modes of Winding Up – Order of Payment – Liquidator’s
Remuneration – Liquidator’s Final Statement of Receipts & Payments (Statement of
Affairs Excluded)
UNIT III- Consolidated Financial Statements (15 Hours)
Holding Company – Subsidiary Company – Elimination of Investments – Cost of
Control – Minority Interest - Capital Profits – Revenue Profits – Preparation of
Consolidated Final Statement of Accounts.
UNIT IV- Accounting for Banking Companies (15 Hours)
Bank Accounts – Non-Performing Assets (NPA) – Provision for Doubtful Debts –
Rebate on Bills Discounted - Asset Classification – Preparation of Profit and Loss
Account – Preparation of Balance Sheet (New Format)
Module V- Accounting for Insurance Companies (15 Hours)
Insurance Company Accounts - Accounting of General Insurance Companies -
Life Insurance, Fire & Marine Insurance - Preparation of Final Accounts of Insurance
Companies as Per Revised Format (Simple Problems Only)
PRACTICAL ORIENTATION
 The restructuring which has been taken place in the form of amalgamation and
mergers and takeovers shall be discussed by the faculties.
 Students can be instructed to take a seminar and prepare a PPT on restructuring
methods. A group discussion shall be made among students stating the role of
liquidators and how he has to prepare the liquidator’s final statement of Accounts.
 A visit to a Bank and Insurance company shall be arranged to students. It enables
them to understand the important revenue and expenses in the relevant sector.
Students can be encouraged to prepare a model consolidated financial statement
with imaginary figure.
RECOMMENDED TEXT BOOKS
1. Corporate Accounting - R.L. Gupta & Radhasamy – Sultan Chand Publications
 2. Corporate Accounting - T.S. Reddy & Dr. A. Murthy- Margham Publications
REFERENCE BOOKS
1. Company Accounts – Jain & Narang – Kalyani Publishers
2. Advanced Corporate Accounting - Radhika and Anita Raman – McGraw Hill
Publications
WEBRESOURCES
1. https://www.youtube.com/channel UCaXP40Q7n9vACnOZ-zT GUQ
2. http://www.accounting.pl/en/liquidations

CO-PO-PSO MAPPING
PO PO PO PO PO
PSO1 PSO2 PSO3 PSO4 PSO5
1 2 3 4 5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3
Average 3 3 2 2 3 3 1 3 2.6 3
(Correlation level: 3 – Strong 2-Medium 1-Low)

CORE 8 – COMPANY LAW & SECRETARIAL PRACTICE

COURSE CODE: CC 8 Paper No 20 Year and Semester: Pre-Requisite: Total hours /

II year/IV semester Basics of Week
Management 4
Lead to other courses Professional Course L T P
Theory & Problems Marks: 75 Credits: 4 4 0 0
LEARNING OBJECTIVES

1. To Impart a detailed Knowledge of Company Law According to

Companies Amendment Act 2013 and educate on role of a company
secretary

2. To introduce the key documents and various types of shares

3. To educate about the members and shareholders of a company

4. To impart knowledge on various types of meetings and managerial

personnel of a company

5. To impart knowledge on various types of winding ups of a company.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

CO COMPANY LAW & SECRETARIAL PRACTICE COGNITIVE
S LEVEL
 CO1 Understanding about the basic concepts of a company K1, K2
and role of company
secretary
CO2 Knowledge about prospectus and shares and various K1, K2, K3
types under each.
CO3 Detailed understanding about the members and K2
shareholders of the
company
CO4 Exhibit concepts of meetings, its kinds and the K2, K3,
procedure involved understand the role of key
managerial personnel in a
company
CO5 Understanding the various types of winding up K2, K3
processes of a company.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, demonstration using MOA,AOA and
Prospectus, Mock Meeting, Talk by a company secretary, role plays, Quizzes

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
Total Hours 60

UNIT I - INCORPORATION OF COMPANY AND ROLE OF COMPANY

SECRETARY (12 Hours)
Evolution of Company law – Meaning and characteristics of a company – Stages of
incorporation – e-filing – Memorandum of Association and Articles of Association
– Alteration– Effects of registration – Doctrine of constructive notice – Ultravires
and indoor management – lifting of Corporate veil.
Role and importance of Company Secretary – Key Managerial Personnel –
Compliance officer – Compulsory Appointment - Qualification and disqualifications
– Powers, duties and responsibilities of Secretary – Resignation and removal of
Company Secretary – Officer in default.

UNIT II - PROSPECTUS & SHARECAPITAL (15 Hours)

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

UNIT III - MEMBERS AND SHAREHOLDERS (12 Hours)

Members – Rights and responsibilities – who can be a member – member,
 shareholder, contributory – difference – transfer and transmission of shares
(including depository mode) – Nomination and its importance.

UNIT IV - KEY MANAGERIAL PERSONNEL AND MEETINGS (12 Hours)

Directors – Women Director – Independent Director and Whole time Key
Managerial Personnel
– Director Identification Number and its significance – duties, qualification and
disqualification.
Board meeting, shareholder meeting, committee meeting, mandatory committee meeting
– Role and composition – Powers of the board – Notice, Agenda, minutes and resolution
– Secretarial duties in meetings.
UNIT V - WINDING UP (12 Hours)
Modes of Winding up - Winding up by the tribunal – Voluntary Winding up –
NCLT – Specialcourts – Mediation and Conciliation panel.

Practical orientation – To encourage the students to role play as company secretary in

any meeting of the company (conduct Mock meeting)

RECOMMENDED TEXTBOOKS
1. ND Kapoor -Company Law & Secretarial Practice - Sultan Chand &Sons
2. Gaffoor & Thothadri – Company Law and Secretarial Paractice,
Vijay Nicole Prints,Chennai
3. V.Balachandran and M.Govindarajan – A Student Handbook on Company
Law andPractice, Vijay Nicole Prrints, Chennai
4. Mr. Srinivasan – Company Law & Secretarial Practice,
Margham Publications, Chennai

REFERENCE BOOKS
1. Company Law & Secretarial Practice , CS Anoop Jain AJ Publication
2. Company Law Procedures with Compliance's and Checklists ,
Milind Kasodekar Shilpa Dixit, Amogh Diwan
3. Dr. B. Ravi – Company Law and Secretarial Practice ( New
Companies Act 2013)
4. Taxman’s Companies Act 2013 - Taxman Publications, New Delhi
5. Vinod Kothari – Understanding Companies Act 2013 – Jain book
agency, New Delhi.

JOURNALS:
 India business Law Journal, Vantage Asia publishing Limited
 Law Journal/ Corporate Law Reporter
 Symbiosis Contemporary Law Journal
 ICSI - Journals & Bulletins

WEBRESOURCES:
 www.indianlawjournal.org
 www.icsi.edu
  www.clioindia.com
CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 1 3 3 3 3 3 3 3 3
CO2 3 1 3 3 3 3 3 3 3 3
CO3 3 1 3 3 3 3 3 3 3 3
CO4 3 1 3 3 3 3 3 3 3 3
CO5 3 1 3 3 3 3 3 3 3 3
Average 3 1 3 3 3 3 3 3 3 3
(Correlation level: 3 – Strong 2-Medium 1-Low)

ELECTIVE COURSE (GENERIC) - IV OBJECT ORIENTED

PROGRAMMING USING C++ THEORY AND PRACTICAL

COURSE CODE: EC 3 Paper No 21 Year and Pre-Requisite: Total

Semester: II Basics of hours /
year/IV semester computer Week 4
programming
langugae
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 4 0 0

Learning Objectives
1. To expose the students to basics of Object-Oriented Programming concepts.
2. To develop the programming skills using object-oriented concepts.
3. Able to apply the OOPs concepts in real life problems.
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING
COS MANAGEMENT INFORMATION SYSTEMS COGNITIVE
LEVEL
CO1 Introduction the concepts of object-oriented programming K1, K2
CO2 Basic concepts of C++ and key words K2
CO3 Executing the main functions of C++ K3, K4, K5, K6
CO4 Apply the concepts of Class, objects, operators, constructors etc K3, K4

CO5 Executing programmes K4, K5,K6

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
 the desired learning outcomes.
UNIT I: Principles of object-oriented programming, object-oriented programming paradigm.
Applications of OOPs. OOPs concepts – OOPs Languages. Models:-Class Model-State Model and
Interaction Model.

UNIT II: Introduction to C++ - Tokens, Keywords-Identifiers-Variables-Operators-

Manipulators-Expressions-Control Structures.

UNIT III: Functions - Main Function - Function Prototyping - Inline Functions - Friend and Virtual
Functions-Parameters Passing in Functions-Values Return by Functions, file concepts.

UNIT IV: Classes and Objects; Constructors and Destructors; and Operator Overloading and Type
Conversions - Type of Constructors - Function overloading.

UNIT V: Inheritance: Single Inheritance - Multilevel Inheritance - Multiple Inheritance - Hierarchical

Inheritance - Hybrid Inheritance. Virtual Functions and Polymorphism; Managing Console I/O
operations.

RECOMMENDED TEXT BOOKS

1. R.S. Bichkar – Programming with C -– University Press , Hyderabad
2. K.Sasi Kala Rani - Programming in C - Vijay Nicole Imprint Private Limited,Chennai

REFERENCE BOOKS:

1. E. Balagurusamy, Object Oriented Programming with C++, Tata McGraw-Hill Publishing

Company Ltd, 6th edition 2013.
2. H. Schildt. C++ the Complete reference. T M H.1998.

C++ PRACTICALS

1. Simple programs like Area of a circle and square and Temperature conversion, to revise C++
fundamentals
2. Constructor and constructor overloading
3. Friend function
4. Inline Function
5. Function and Function prototyping
6. Function overloading
7. Operator overloading
 8. Inheritance, multiple inheritances
9. Virtual Functions
10. File program

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3
Average 1 1 1 1 1 1 3 2 2 3
(Correlation level: 3 – Strong 2-Medium 1-Low)

SKILL ENHANCEMENT COURSE -SEC 6 TALLY ACCOUNTING

SOFTWARE
COURSE CODE: SEC 6 Paper No 22 Year and Pre-Requisite: Total hours / Week
2
Semester: Basic
II year/IV Accounting
semester Knowledge
Lead to other courses Practical applicability in work Environment L T P

Theory Marks: 75 Credits: 2 1 0 1

LEARNING OBJECTIVES

1. To enable the students to acquire sound knowledge of basics of tally

2. To gain the knowledge about creation of ledgers, groups, vouchers and generation of
various reports.
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING
COS TALLY ACCOUNTING COGNITIVE
SOFTWARE LEVEL

CO1 Students can perform with basic skills of K1, K2, K3, K4
tally with accounting features – creation of company,
groups and ledgers
CO2 Execute the knowledge of tally accounting K5, K6
features for creation of accounting vouchers and
report
generations
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
 Class room lectures, PPT presentations, Practical sessions at lab, demonstration of outputs in
computers.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
Total Hours 30

UNIT I - Introduction and Accounting Features of Tally: (3 Hours)

Introduction to tally - salient features of tally - accounting features of tally
UNIT II (4 Hours)
Components of tally – create a company - select company - shut a company- alter a
company - delete a company
UNIT III (6 Hours)
Introduction to groups –single and multiple group creation, display and altering
UNIT IV (7 Hours)
Introduction to ledgers - creating a ledger – single and multiple ledger creation, display
and altering –
UNIT V - Accounting Features of Tally: (10 Hours)

Introduction to voucher type - creating - displaying and alternating a voucher type - creating accounting voucher -
Introduction to invoices- creating an invoice entry - reports in the tally : basic features of displaying reports - balance
sheet - profit & loss account - trial balance – day book

RECOMMENDED TEXT BOOKS

1. Asok K. Nadhani- TALLY ERP 9 TRAINING GUIDE - 4TH EDITION, BPS Publications

REFERENCE BOOKS
1. Official Guide To Financial Accounting Using Tally ERP 9 With Gst by Tally
Education Pvt. Ltd

WEBRESOURCES:
1. https://sscstudy.com/tally-erp-9-book-pdf-free-download/
2. https://www.sarkarirush.com/tally-erp-9-book-pdf-download/
3. https://tallyonlinetraining.com
4. https://www.tallyacademy.in
5. https://help.tallysolutions.com

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3

Average 3 3 3 3 3 3 3 3 3 3

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

 SKILL ENHANCEMENT COURSE -SEC 7
PROFESSIONAL SKILL FOR CORPORATE
WORLD

COURSE CODE: SEC 7 Paper No 23 Year and Semester: Pre-Requisite: Total hours /
II year/IV semester Knowledge of Week
Management
2
Lead to other courses Practical Applicability L T P

Theory Marks: 75 Credits: 2 1 1 0

LEARNING OBJECTIVES
1. To impart all the skills required to work in a Corporate Environment
2. To educate about the importance of Etiquettes at work place and work life balance.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS PROFESSIONAL SKILL COGNITIVE

FOR CORPORATE WORLD LEVEL

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

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, demonstrations, group workings, role play,
discussions

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.

Total Hours 30

UNIT I (5 Hours)

Importance of personal Communication Skills- Conversation Techniques-

Presentation Skills- Interpersonal skills-
UNIT II (5 Hours)
Body Language -Making a First Great Impression- Personal Grooming-Importance
of Corporate Dressing-Personal grooming tips for men and women
UNIT III (7 Hours)
Building a self-image-need and importance-developing self-confidence and self-
 respect-Self-care.

UNIT IV (7 hours)

Business Etiquette-meaning-understanding etiquette in work place-elements of

business etiquette-working in diversity Professional Behaviour and its importance
UNIT V (6 Hours)
Business Correspondence - importance of business correspondence- mobile and
email etiquettes -Business Card Etiquette – Networking -Dining Etiquette

REFERENCE BOOKS

Business Etiquette: A Guide For The Indian Professional Paperback- Shital Kakkar Mehra

WEBRESOURCES
https://www.pdfdrive.com/business-etiquette-ibskills-international-business-
skills- e9959676.html
https://archive.org/details/essentialguideto00chan/page/n1/mode/2up

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 1 1 3 3 3
CO2 1 1 3 3 3 1 1 3 3 3

Average 1 1 3 3 3 1 1 3 3 3

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

ABILITY ENHANCEMENT COMPULSORY COURSE (AECC)-SOFT

SKILL
SOFT SKILL - IV
COURSE CODE: AECC 4 Paper No 24 Year and Semester: Pre-Requisite: Total
II year/IV semester Basic hours /
Week: 2
Lead to other courses General Studies for Competitive Examinations -I L T P
Theory Marks: 75 Credits: 2 1 1 0

Syllabus as per Madras University – Common for All

 ENVIRONMNETAL STUDIES
COURSE CODE: EVS Paper No 25 Year and Semester: Pre-Requisite: Total
II year/IV semester Basic hours /
Week: 2
Lead to other courses L T P
Theory Marks: 75 Credits: 1 2 0 0

Syllabus as per Madras University – Common for All

CORE9 –MANAGEMENT ACCOUNTING

COURSE CODE: CCIX Paper No 28 Year and Semester: Pre-Requisite: Total hours /
III year/V Semester Basics of Week
Accounting 5
Lead to other courses Professional Course L T P

Theory & Problems Marks: 75 Credits: 4 5 0 0

LEARNING OBJECTIVES
1. To outline the need for Management Accounting, its basic principles and scope
and to analyze the balance sheet and ratios for the financial performance of
companies
2. To compute the fund flow and cash flow statements and to impart knowledge
on different types of budgets and its preparation
3. To calculate and carryout the analysis of financial statement with different ratios.
4. To prepare various types of budgets and budgetary controls for forecasting of business
5. To determine breakeven point with the use of Marginal costing

Course outcome – Cognitive level mapping

CO’S MANAGEMENT ACCOUNTING COGNITIVE

LEVELS
CO1 Knowledge of concepts methods, technique and tools for analysis K1, K2
of management accounting
Apply the analytical skills associated with the interpretation of K3, K4
CO2
accounting report
Evaluate the results of profitability, liquidity, and solvency and K4, K5
CO3
efficiency levels in the business.
 Communicate the knowledge about fund flow and cash flow K3, K4, K5
CO4
statement under (AS-3) and also, the concept of budgetary
control.

CO5 Understand about the marginal costing with BEP and P/V Ratio K2, K3
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical exercises using companies balance sheets
for financial statement analysis, budgets and ratios.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.

Total Hours 75

UNIT I – INTRODUCTION: (15 Hours)

Management Accounting: Meaning- nature, scope and functions of management

accounting- management accounting vs. financial accounting- tools and techniques of
management accounting. Financial statements- meaning and types of financial statements
- objectives and

methods of financial statements analysis comparative, common size statements and

Trend analysis
UNIT II - RATIO ANALYSIS: (15 Hours)
Ratio Analysis – Interpretation, benefits and limitations - Classification of ratios –
Liquidity, Profitability and turnover ratios.
UNIT III - FUNDS FLOW STATEMENT & CASH FLOW STATEMENT: (15 Hours)
Funds flow statement - objectives - uses and limitations - preparation of funds flow statement
- schedule of changes in working capital – non fund items - adjusted profit and loss
account. Cash flow statement – significance - preparation of cash flow statement as per
IND AS3- Cash from Operating, Investing and Financing activities.
UNIT IV - BUDGETS AND BUDGETARY CONTROL: (15 Hours)
Budgets and Budgetary Control- Meaning-objectives-advantages-Limitations-Installations
of Budgetary control system-Classifications of Budgets based on Time, Functions and
Flexibility Preparation of Budgets (Sales, Production, Flexible, Cash, Master Budget and
 Raw Material Purchase Budget)
UNIT V – MARGINAL COSTING (15 Hours)
Marginal Costing – Break Even Analysis – Profit Volume Ratio

RECOMMENDED TEXTBOOKS
1. Maheswari, D. S, “Principles of Management Accounting” Sultan Chand &
Sons. Delhi-53, 17thEdition
2. Reddy, T. S., & Murthy, A, Management accounting. Margham
Publication, 15thEdition.
REFERENCE BOOKS:
1. Gupta, S. K., & Sharma, R. K., Management Accounting: Principles and Practice.
2. Hingorani, R. (2005). Grewal. Management Accounting.
3. Khan, M. Y., &Jain, P. K. (2017). Management Accounting and Financial Analysis.
4. Murthy, A. & Gurusamy, S. Management Accounting Theory and Practice,
Vijay Nicole 5.Srinivasan, N. P., & Murugan, M. S,. Accounting for Management.
S.Chand. WEB RESOURCES:
1. https://www.wallstreetmojo.com/ratio-analysis/
2. https://books.google.co.in/books?isbn=0070620237

CO-PO-PSO MAPPING
PO PO PO PO PO
1 3 PSO1 PSO2 PSO3 PSO4 PSO5
2 4 5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3
Average 3 3 2 2 3 3 1 3 2.6 3
(Correlation level: 3 – Strong 2-Medium 1-Low)

CORE 10 -INCOME TAX LAW & PRACTICE I

COURSE CODE: CCX Paper No 29 Year and Semester: Pre-Requisite: Total

III year/ V Basics of Tax hours /
Semester
Week: 5
Lead to other courses Professional Course L T P
Theory & Problems Marks: 75 Credits: 4 5 0 0

LEARNING OBJECTIVES
 1. To understand the basic concepts and definition under the Income Tax Act 1961.
2. To ascertain the residential status of an assessee and its incidence of tax.
3. To compute salary income under the head salaries.
4. To learn the concepts of annual value associated deductions and the calculation
of income from house property.
5. To compute income from business and profession.

COURSE OUTCOME – COGNITIVE LEVEL MAPPING

CO’S INCOME TAX LAW & PRACTICE I COGNITIVE

LEVEL
CO1 Understand the basic concepts and definition under the Income K1, K2
Tax Act 1961.
CO2 Ascertain the residential status of an assessee and its incidence of K2, K3, K4
tax.
CO3 Preparation of salary income under the head salaries. K4, K5

CO4 Calculation of income from house property. K5, K6

CO5 Computation of income from business and profession K5, K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises,
Case studies, Demonstrations through income tax websites, practical exposure to forms

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
Total Hours 75

UNIT I – INTRODUCTION: (15 Hours)

Basic Concepts - Income Tax Act 1961 & relevance of Finance Act – Definition of
important terms-Income, Person, Assessee, Assessment Year and Previous Year – Broad
features of Income Residential status, incidence of tax & basis of charge - Taxable entities
– Classification of Residential Status of taxable entities - Residential Status – Individual,
firm, AOP, HUF and Companies – Incidence of Tax. Exempted Incomes - Classification
of exempted incomes – Incomes excluded from total income – Income forming part of
total income but exempted from Tax.

UNIT II - INCOME FROM SALARIES: (20 Hours)

Income from Salaries- Different forms of salary – Provident Funds – Allowances – Perquisites
– Other items included in Salary – Qualifying amount for deduction u/s 80(C).

UNIT III - INCOME FROM HOUSE PROPERTY: (15 Hours)

Income from house property - Computation of Income from House Property – Let-out house
– Self occupied house – Deduction allowed from house property – Unrealized rent –
Loss under the head house property.

UNIT IV PROFITS AND GAINS OF BUSINESS AND PROFESSION (18 Hours)

Profits and Gains of Business and Profession - Introduction – Computation of
profits and gains of business and profession – Admissible deductions – Specific
Disallowances – Depreciation – Loss under the head business and profession.

UNIT V - ADMINISTRATION OF INCOME TAX ACT: (7 Hours)

Administration of Income Tax Act -Income tax authorities – procedure for assessment –
PAN (Permanent Account Number) – Types of assessment

RECOMMENDED TEXTBOOKS :
1. Singhania, V. K., (2018) Students Guide to Income Tax, Taxman. Publication,
New Delhi.
2. Reddy T.S.,.HariPrasad Y Reddy, Income Tax Theory Law and Practice,
Margham Publication ,Chennai.

REFERENCE BOOKS:
1. Manoharan T.N &Hari.G.R,(2018) Students' Hand Book on Taxation ,Snow
White Publications Pvt. Ltd.
2. Gaur V.P., Narang D.B, Income Tax Law and Practice, Kalyani Publications.
3.Murthy A, Income Tax Law And Practice, Vijay Nicole Publishers
3. Lal B.B., Direct Taxes, Konark Publishers Pvt.Ltd, NewDelhi.
4. Vinod K.Singhania,Monica Singhania, Direct Taxes, Taxmann publications
Pvt.Ltd. New Delhi.
5. Mehrotra H.C., Goyal.S.P, Income Tax Law And Practice, Sahitya Bhawan
Publications,Agra.

WEB RESOURCES

https://lawtimesjournal.in/introduction-and-basic-concept-of-income-
tax/ https://sol.du.ac.in/mod/book/view.php?id=1259&chapterid=924
http://incometaxmanagement.com/Pages/Gross-Total-
Income/Salaries/SalariesContents.html
https://www.hrblock.in/guides/house-property-deductions
https://books.google.com/books?isbn=1584773855
https://books.google.com/books?id=iiQKAAAAMAAJ
https://books.google.com/books?isbn=813172191

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 3 3 3 3 3 1 3 3 3
CO2 1 3 3 3 3 3 1 3 3 3
CO3 1 3 3 3 3 3 1 3 3 3
CO4 1 3 3 3 3 3 1 3 3 3
CO5 1 3 3 3 3 3 1 3 3 3
 Average 1 3 3 3 3 3 1 3 3 3

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

CORE 11 - BUSINESS LAWS

COURSE CODE: Paper No 30 Year and Pre-Requisite: Total hours /

CCXI Semester: Basics of Week 5
III year/V Management L T P
semester
5 0 0
Lead to other courses Professional Course
Theory Marks: 75 Credits: 4

LEARNING OBJECTIVES
1. To help students become proficient business leaders
2. To provide students a better grasp of the legal context in which business decisions
are made
3. To educate the students about indemnity and concepts of guarantee
4. To educate the students about indemnity and concepts of guarantee
5. To impart knowledge about operations of Limited Liability of Partnership Act

6. To explain about the comprehend laws pertained to Intellectual Properties Rights

COURSE OUTCOME- COGNITIVE LEVEL MAPPING

BUSINESS LAWS COGNITIVE

CO’S
LEVELS
Students can identify various laws involved in business K1, K2,K3
CO1
operations.
Students can apply basic principles of law pertaining to business K3
CO2

Apply the knowledge of contract of indemnity, guarantee and its K2, K3

CO3
types
 Students can understand the operations of Limited Liability
CO4 K2, K3
Partnership Act
Understanding about the comprehend provisions related to K1, K2, K3, K4,
CO5
Intellectual Properties Rights K5, K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, case laws, discussions based on latest
amendments, role plays

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
Total Hours 60

UNIT I – Indian Contract Act 1872 (12 Hours)

Contract: Meaning - Definition– Classification of Contracts, Essential Elements of
Contract – Discharge of Contracts – Remedies for Breach of Contracts. E- Contract
Meaning
– Definition – Essential Elements of E- Contract – Types of E-Contracts.
UNIT II- Contract of Indemnity and Guarantee (12 Hours)
Contract of Indemnity: Meaning – Definition– Scope of Contract of Indemnity-
Rights of the indemnity holder. Contract of Guarantee: Meaning – Definition – Essential
elements of Contract of Guarantee – Kinds of Guarantee- Revocation of Guarantee –
Discharge of Surety.
UNIT III- Sale of Goods 1930 (12 Hours)
Sale of Goods – Meaning – Definition – Sale and Agreement to sell – Sale and
Hire Purchase – Conditions and Warranties – Duties and Rights of Buyer and Seller –
Rights of Unpaid Seller – Doctrine of Caveat Emptor – Auction Sale.

UNIT IV- Limited Liability Partnership Act, 2008 (LLP) (12 Hours)
Salient Features of LLP, Difference between LLP, Partnership and Company -
LLP Agreement - Nature of LLP- Partners and Designated Partners - Incorporation by
Registration, Registered Office of LLP and Change of Name, Extent and Limitation of
Liability of LLP and Partners - Conversion to LLP, Winding Up and Dissolution.

UNIT V- Law Relating to Intellectual Property (12 Hours)

Provisions Relating to Patents, Trademarks and Copyrights - Overview of Laws
Relating to other Intellectual Property Rights - Enforcement of Intellectual Property
Rights

RECOMMENDED TEXT BOOKS

1. Kapoor N.D. Business Law. New DeIhi: Sultan Chand& Sons,
2019.
2. Pillai N.P.N., Bhagavathy , Legal Aspects of Business, New
 Delhi, S.Chand, 2013

REFERENCE BOOKS
1. Tulsian, P.C, Business Law, Tata McGraw Hill, New Delhi.
2. Sharma, J.P., and Kanojia, Sunaina. Business Laws, Ane Books Pvt. Ltd., New Delhi.
3. Chadha, P.R, Business Law, Galgotia Publishing Company, New Delhi
4. Maheshwari & Maheshwari, Business Law, National Publishing House, New Delhi.

WEB RESOURCES
1. https://www.icsi.edu/media/webmodules/Economic%20Business%20and
%20Comme rcial%20Laws.pdf
2. https://www.icai.org/post.html?post_id=15532
3. https://icmai.in/upload/Students/Syllabus-2012/Study_Material_New/Inter-
Paper6- New.pdf
4. www.legalservicesindia.com
5. www.indilaw.com
6. www.amritt.com
7. www.niscair.res.in

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 1 3 3 3 3 1 3 1 3
CO2 3 1 3 3 3 3 1 3 1 3
CO3 3 1 3 3 3 3 1 3 1 3
CO4 3 1 3 3 3 3 1 3 1 3
CO5 3 1 3 3 3 3 1 3 1 3
Average 3 1 3 3 3 3 1 3 1 3

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

CORE 12 PROJECT: PROJECT WIT VIVA-VOCE

COURSE CODE: Paper No 31 Year and Pre-Requisite: Total hours /
CCXII Semester: III nil Week
year/V semester 5

Lead to other courses Practical Applicability L T P

Project & Viva – Voce 1 4 0
Marks: 75 Credits: 4
Examination

Guidelines:
1. Each student can be allotted a supervisor.
2. A topic can be chosen for the project by the student after discussion with the
supervisor.
3. Weekly Diary has to be maintained by the student to record the work carried out.
4. The supervisor should sign the diary after review every week.
5. The work diary and the project report to be submitted at the time of viva voce.
6. A minimum for 3 reviews should be done periodically.
7. Allocation of Marks:
Internal – Record work and presentation 25 Marks
Viva-Voce 75 Marks
Total 100 Marks
 ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC V
a. CORPORATE GOVERNANCE AND BUSINESS ETHICS
COURSE Paper No 32 Year and Pre-Requisite: Total hours /
CODE: EC5 Semester: III Basics of Week
year/V semester Company law 4
Lead to other courses Professional and certification Course L T P
Theory Marks: 75 Credits: 3 4 0 0
LEARNING OBJECTIVES
1. To impart knowledge on governance which ensure ethics in corporate management
and corporate health in the interest of shareholder & public.
2. To discuss the various corporate sectors and their functions, elements of good
corporate governance, governance manual and demonstrate shareholders Vs
stakeholders’ approach and welfare of stakeholders
3. To outline the due diligence, functions, advantages, guidelines for issue of initial
public offerings (IPO), sweat equity shares and employee stock option scheme
(ESOS).
4. To demonstrate various committees and their functions which are prevailing in
the corporate sector / companies’ act 2013.
5. To explain the various corporate social responsibility (CSR) practices and social
audit and explains about business ethics and its factors for ethical and unethical
business decisions

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S CORPORATE GOVERNANCE AND BUSINESS COGNITIVE

ETHICS LEVELS

CO1 Understand the various corporate sectors and their functions, K1, K2
elements of good corporate governance, governance manual.
CO2 Demonstrate shareholders VS stakeholders’ approach and welfare K1, K2
of stakeholders.
CO3 Outline the due diligence, functions, advantages, guidelines for K2, K3
issue of initial public offerings (IPO), sweat equity shares
and employee stock option scheme (ESOS).
CO4 Demonstrate various committees and their functions which are K4, K5
prevailing in the corporate sector/ companies’ act 2013.
CO5 Understand the various corporate social responsibility (CSR) K2, K4, K5
practices, social audit business ethics and its factors for ethical and
unethical business decisions
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, exploring the Corproate
Governance boards and report of companies through websites

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
 Total Hours 60
UNIT I- Corporate Governance – Introduction (12 Hours)
Corporate governance - H i s t o r y - meaning–n e e d for CorporateGove
r n a n c e – D e f i n i t i o n s - I m p o r t a n c e –principles–Features of Corporate Governance-
Indian Committees on Corporate Governance
UNITII-Corporate Governance-Legal Framework (12 Hours)
India’s Corporate Governance Frame work-Listing Agreement-Clause 49A-SEBI
Guidelines-Corporate Governance Report and contents-Corporate Governance and
Shareholders rights
UNIT III – Levels of Corporate Governance and Board Committees (12 Hours)
Levels of Corporate Governance - Various Board committees - composition of board
committees -Roles, Responsibilities and powers-Shareholders grievance committee-
Remuneration Committee-Nomination Committee-Corporate Governance
Committees- Corporate Governance Compliance Committee
UNIT IV-Corporate Social Responsibility (12 Hours)
Corporate Social Responsibility–Meaning &definition–principles, Indian models –
Corporate Citizenship-Provision of CSR in Companies Act 2013-Section 135 of
Companies Act 2013-Scope for CSR activities under Schedule VII- Case Studies
(Practical Orientation)
UNITV-Business Ethics (12 Hours)
Business ethics – meaning, significance, scope – factors responsible for ethical and
unethical business decision - Unethical practices in Business – Business ethics in
India
– Ethics training programme.
RECOMMENDED TEXT BOOKS
1. Dr.Neeru Vasishth and Dr.Namita Rajput - Corporate Governance values and
ethics, Taxmann Publications Pvt Ltd, New Delhi.
2. S.Sanakaran – International Business & Environment, Margham Publication,
Chennai.
3. Dr.S.S.Khanka – Business Ethics and Corporate Governance, S.Chand Publication.
4. Sundar.K,Business Ethics and Value, Vijay Nichole Prints, Chennai.
5. Taxmann- Corporate Governance, Indian Institute of Corporate Affairs,
6. A.C.Fernando,K.P.Muralidharan&E.K.Satheesh–
CorporateGovernance,Principles,PoliciesandPractices,PearsonEducation.
REFERENCE JOURNALS
 Journal of Corporate Governance Research– Macro think Institute
 Indian Journal of Corporate Governance, Bi -annual journal– Sage Journals
WEBRESOURCES
 https://elearningindustry.com
 https://essentialskillz.com

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 1 3 3 3 3 3 3 3 3
 CO2 3 1 3 3 3 3 3 3 3 3
CO3 3 1 3 3 3 3 3 3 3 3
CO4 3 1 3 3 3 3 3 3 3 3
CO5 3 1 3 3 3 3 3 3 3 3
Average 3 1 3 3 3 3 3 3 3 3
(Correlation level: 3 – Strong 2-Medium 1-Low)

ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC V

b. JAVA PROGRAMMING - THEORY & PRACTICAL
COURSE CODE: EC 5 Paper No 32 Year and Pre-Requisite: Total hours /
Semester: III Basic of Computer Week
year/VI semester Programming 4
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 2 0 2

LEARNING OBJECTIVES
1. To learn the basics and advanced concepts of Java programming.
2. To examine key aspects of java Standard API library such as util, io, applets, swings, GUI based
controls
3. To learn the basics of user interfaces components using Java.
4. To apply and develop the real time applications using Java programming.
5. To learn java's exception handling mechanism, multithreading, packages and interfaces

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S INDUSTRIAL LAW COGNITIVE
LEVELS

CO1 able to apply object-oriented programming features and concepts for K1, K2, K3
solving given problem.
CO2 able to use java standard API library to write complex programs K3, K4, K5, K6

CO3 able to implement object-oriented programming concepts using java K4

CO4 Application of Employee State Insurance Act 1948 K3
CO5 Develop own Programmes K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, Videos, lab sessions

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
Total Hours 60

UNIT – I (12 Hours)

Introduction to Java-Features of Java-Basic Concepts of Object-Oriented Programming-Java Tokens-
 Java Statements-Constants-Variables-Data Types- Type Casting-Operators-Expressions- Control
Statements: Branching and Looping Statements
UNIT-II (12 Hours)
Classes, Objects and Methods-Constructors-Methods Overloading-Inheritance-Overriding Methods-
Finalizer and Abstract Methods-Visibility Control –Arrays, Strings and Vectors-String Buffer Class
UNIT – III (12 Hours)
Interfaces-Packages-reating Packages-Accessing a Package-Multithreaded Programming- Creating
Threads- Stopping and Blocking a Thread-Life Cycle of a Thread-Using Thread Methods-Thread
Priority
UNIT – IV (12 Hours)
Managing Errors and Exceptions-Syntax of Exception Handling Code-Using Finally Statement- Throwing
Our Own Exceptions-Applet Programming-Applet Life Cycle-Graphics Programming
UNIT – V (12 Hours)
Managing Input /Output Files: Concept of Streams-Stream Classes-Byte Stream Classes- Character
Stream Classes – Using Streams-Using the File Class-Creation of Files-Random Access Files-Other
Stream Classes

RECOMMENDED TEXT BOOKS

1. Sagayaraj , Denis, Karthik, Gajalakshmi – JAVA Programming - University Press , Hyderabad
2. P.Rizwan Ahmed-Java Pragramming-Margham Publications

REFERENCE BOOKS
1. E. Balagurusamy,2004, Programming with JAVA, 2nd Edition, Tata McGraw-Hill Publishing Co.
Ltd
2. Muthu C, Programming with Java, Vijay Nicole Imprints, Chennai
3. Cay S. Horstman, Gray Cornell. Core java 2 Volume I. Fundamentals, 5th Edn. PHI, 2000.
4. P. Naughton and H. Schildt. Java2 (The Complete Reference). Third Edition, TMH 1999.
5. K. Arnold and J. Gosling. The Java Programming Language. Second Edition, Addison
Wesley, 1996.
WEBRESOURCES:
1. NPTEL & MOOC courses titled Java and Data Structures 
2. https://nptel.ac.in/courses/106106127/ 
3. https://nptel.ac.in/courses/106105191/

JAVA PROGRAMMING PRACTICALS (Any 5)

1. Substring removal from a string. Using String Buffer Class.

2. Determining the Perimeter and Area of a Triangle. Using Stream Class.

 3. Determining the order of numbers generated randomly using Random class.

4. Usage of Calendar Class and manipulation.

5. String Manipulation using char array.

6. Usage of Vector Classes.

7. Implementing Tread based application and Exception Handling.

8. Creating scientific calculator

9. Working with Frames and Various controls.

10. Working with Applet- form designing

11. Text files (copy, display, counting characters, words and lines).

12. Data file creating and processing for electricity billing.

WEBRESORUCES:
1. https://labourlawreporter.com/
2. https://www.ilms.academy/products/certificate-course-on-labour-

law CO-PO-PSO MAPPING

PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3
Average 1 1 1 1 1 1 3 2 2 3

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

ELECTIVE COURSE (GENERIC)–EC VI

a. BASICS OF RESEARCH METHODOLOGY

COURSE CODE: EC 6 Paper No 33 Year and Pre- Total

Semester: III Requisite: hours /
year/V semester Basics of Week
Statistics 4
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 4 0 0

LEARNING OBJECTIVES
1. To acquire knowledge with regard to research methods and reporting
 2. To provide knowledge of hypothesis formulation, testing, sampling and its
fundamentals
3. To provide knowledge on research methods, techniques and the process and
4. To develops skills in the application of research methods for business
problems Solving
5. To analyse the research problems through systematic research methodology
COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO BASICS OF RESEARCH METHODOLOGY COGNITIVE

LEVELS

CO1 Examine the Research Design of various types of research. K1, K2

CO2 Compare and contrast the different methods of data collection K3. K4, K5, K6
and its presentation

CO3 Complete the analysis of Correlation and Regression to arrive K3. K4, K5, K6
inferences.

CO4 Create the formulation of Hypothesis, testing of Hypothesis K5, K4, K5, K6
and construct the Research Reports based on the analysis.

CO5 Analyse the research problems through systematic research K6

methodology
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, group work, survey based micro projects based
on the practical application of techniques learned.

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.

Total hours 60

UNIT I (12 Hours)

Research – Meaning and Significance – Objectives – Types – Research Process –

Common problems encountered in research – Ethics in Research.

UNIT II (12 Hours)

Research Problems: Meaning – Selection and Formulation – Review of available literature –

Techniques involved in defining a problem

UNIT III (12 Hours)

Research Design: Meaning and need for research design – Feature of a good design –
Different research design.

UNIT IV (12 Hours)

Data Collection: Methods – Primary and Secondary Data – Observation – Interviews –

Questionnaire – Constructing a Questionnaire.

UNIT V (12 Hours)

Sampling – Fundamentals – Types – Sampling errors and data collection errors – Sample
size and its distribution – Testing the appropriateness of a sample

RECOMMENDED BOOKS:

1. Kothari C.R. – Research Methodology.

2. Donal R. Cooper & Pamela S. Schindler – Business Research Methods.
3. Gupta.S - Research Methodology & Statistical
Techniques 4.
REFERENCE BOOKS
1. Paneerselvam - Research Methodology - Prentice Hall of India
2. Krishnaswamy - Research Methodology - Pearson Education India
3. GopalLal Jain - Research Methodology - methods, tools & techniques –
Tamilnadu Book House
4. Harouneh A.B.E.M - Research Methodology - Tamilnadu Book House

WEB RESOURCES
www.socialpsychology.org

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 2 1 3 1 3
CO2 1 1 3 3 3 2 1 3 1 3
CO3 1 1 3 3 3 2 1 3 1 3
CO4 1 1 3 3 3 2 1 3 1 3
CO5 1 1 3 3 3 2 1 3 1 3

Average 1 1 3 3 3 2 1 3 1 3

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

ELECTIVE COURSE (GENERIC) – EC VI

b. ENTREPRENEURIAL DEVELOPMENT
COURSE CODE: EC 6 Paper No 33 Year and Pre-Requisite: Total hours /
Semester: III Basics of Week
year/V semester Commerce, 4
Accounts&
Management
Lead to other courses Venture Formation L T P
Theory Marks: 75 Credits: 3 4 0 0

LEARNING OBJECTIVES
1. To enable the students to understand the concept of Entrepreneurship development
2. To discuss and identify significant changes and trends to create business
opportunities
3. To analyze the environment for potential business opportunities
4. To outline the basic concepts of entrepreneurship
5. To learn about the entrepreneurial eco system, exercising the available skills
to generate new ideas and making it a viable venture using the available
COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S ENTREPRENEURIAL DEVELOPMENT COGNITIVE

LEVELS

CO1 Enable the students to understand the concept of Entrepreneurship and K1, K2
nurture the entrepreneurial mind set
CO2 Identify significant changes and trends which create business K2, K3, K4
opportunities and to analyze the environment for potential business
opportunities.
CO3 Provide conceptual exposure on converting idea to a successful K3, K4, K5, K6
entrepreneurial firm.
CO4 Understand the basic application of concepts of entrepreneurship and K5, K6
entrepreneurial eco system, skills to generate new ideas and making it
a viable venture using the available support system
CO5 Demonstrate thorough knowledge on entrepreneurial growth K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, field visits, idea generation workshops, role plays,
discussions, demonstrations using websites of government and related ones, class presentations,
preparation of business plans and pitching, Quizzes

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.

Total Hours 60
UNITI: ENTREPRENEURSHIP (12 Hours)

Meaning-Definition of Entrepreneurship & Entrepreneur -Types of Entrepreneurship-

Traits of an Entrepreneur-Factors promoting Entrepreneurship-Barriers to
Entrepreneurship-Women Entrepreneurship- -Concept of SHGS- Role of Entrepreneurship
in Economic Development- Entrepreneurs/Small-Business Owners: Emerging trends: The
Internet & E-commerce, Types of entrepreneurs; Corporate Entrepreneurship – Nature,
Concepts and Sustainability
UNITII: IDEA GENERATION (12 Hours)
Creativity, Innovation and Invention - Design thinking concept and stages-Recognizing
opportunities – trend analysis – generating ideas – Brainstorming, Focus Groups, Surveys,
Customer advisory boards, Day in the life research – Patents and IPR for entrepreneurs

UNIT III: OPPORTUNITY IDENTIFICATION AND EVALUATION (12 Hours)

Opportunity identification and product/service selection – Generation and screening the
project ideas – Market analysis, technical analysis, and Cost benefit analysis and
network analysis- Project formulation –Assessment of project feasibility-Idea
Validation techniques-

UNIT IV: VENTURE CREATION (12 Hours)

Introduction to various form of business organization (sole proprietorship, partnership,
corporations, Limited Liability company), mission, vision and strategy formulation-
Social Entrepreneurship- Business model canvas –Preparation of Business
Plan(Practical Orientation)- Sources of Finance- Venture capital- Venture capital
process-Business angles- Commercial banks-Government Grants and Schemes-Dealing
with basic and initial problems of setting up of Enterprises.

UNIT V: EMERGING TRENDS (12 Hours)

Ministry of Entrepreneurship and Skill Development-Key initiatives of the government –

Make in India-National Start up policy-Startup India-Athmanirbar Barath (Self-reliant
India)
– Startup space of India- Unicorns (Case study)-EODB-Overview

RECOMMENDED TEXT BOOKS:

7. Reddy, Entrepreneurship: Text & Cases - Cengage, NewDelhi.
8. Kuratko/rao, Entrepreneurship: a south asian perspective.-Cengage, NewDelhi.
9. Leach/Melicher, Entrepreneurial Finance–Cengage, NewDelhi.
10. K.Sundar–EntrepreneurshipDevelopment–VijayNicoleImprintsprivateLimited
11. Khanka.S - Entrepreneurial Development, S. Chand & Co. Ltd.,NewDelhi, 2001.
12. Sangeeta Sharma, EntrepreneurshipDevelopment,PHILearningPvt.Ltd.,2016.

REFERENCE BOOKS:
6. Barringer,B.,Entrepreneurship:SuccessfullyLaunchingNewVentures,3r
d
Ed ition,Pearson,2011.
7. Bessant,J.,andTidd, J.,InnovationandEntrepreneurship,
2ndEdition, JohnWiley&Sons,2011.
8. Desai,V.,SmallScaleIndustriesandEntrepreneurship,HimalayaPublishingHouse, 2011.
9. Donald,F.K.,Entrepreneurship-
Theory,ProcessandPractice,9thEdition,CengageLearning,20
14.
 10. Hirsch,R.D.,Peters,M.andShepherd,D.,Entrepreneurship,6thEdition,TataMcGr
aw- HillEducationPvt.Ltd.,2006.
11. Mathew,J.M.,EntrepreneurshipTheoryatCrossRoads:ParadigmsandPra
xis, 2ndEdition,DreamTech,2006.
12. Morse,E., andMitchell, R.,Cases
inEntrepreneurship:TheVentureCreationProcess, SageSouthAsia,2008.
13. NagendraandManjunath,V.S.,EntrepreneurshipandManagement,Pearson,2010.
14. Reddy,N.,Entrepreneurship:TextandCases,CengageLearning,2010.
15. Roy,R.,Entrepreneurship,2ndEdition,OxfordUniversityPress,2011.
16. Stokes,D.,
andWilson,N.,SmallBusinessManagementandentrepreneurship,
6thEdition,Cengage Learning,2010.

WEB RESOURCES:
11. https://www.msde.gov.in/
12. http://inventors.about.com/od/entrepreneur/
13. http://learnthat.com/tag/entrepreneurship/
14. www.managementstudyguide.com
15. www.quintcareers.com
16. www.entrepreneur.com
17. www.makeinindia.com
18. https://aatmanirbharbharat.mygov.in

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3
CO4 3 3 3 3 3 3 3 3 3 3
CO5 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3
(Correlation level: 3 – Strong 2-Medium 1-Low)
 VALUE EDUCATION

COURSE CODE: VE Paper No 34 Year and Semester: Pre-Requisite: Total hours /

III year/V semester Week
2
Lead to other courses L T P
Theory & Problems Marks: 75 Credits: 2 2 0 0

Syllabus as per Madras University – Common for All

SUMMER INTERNSHIP /INDUSTRIAL TRAINING

COURSE Paper No 35 Year and Semester: Pre-Requisite: Total

CODE: III year/V semester hours /
SI/IT Week 2
Lead to other courses Project Preparation L T P
Theory & Problems Marks: 75 Credits: 2 1 0 1

Note: Students to go for internship and submit a report.

CORE 13–COST ACCOUNTING

COURSE CODE: Paper No 36 Year and Semester: Pre-Requisite: Total

CCXIII III year/ VI Knowledge of hours /
Semester Accounting Week
6
Lead to other courses Professional Course L T P
Theory & Problems Marks: 75 Credits: 4 6 0 0

LEARNING OBJECTIVES
1. To outline the objectives and importance of cost accounting. Present Cost Sheet
with various elements of Cost and to provide a theoretical base of Uniform
Costing
2. To learn Inventory Control Techniques, Material Pricing Techniques and
methods of material Valuation
3. To gain knowledge on labour costing techniques
4. To learn about the types and allocation of overheads, absorption of overheads
and machine hour rate
 5. To learn about the various techniques of costing.

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S COST ACCOUNTING COGNITIV

E LEVELS
CO1 Understand the meaning of cost accounting and its scope and prepare K1, K2,K3,K4
cost sheets.
CO2 Analyse the methods of material control and valuation of material K3,K4
issues.
CO3 Discuss the concept of labour cost, remuneration, incentives and K4, K5
various rate system that are in practice.
CO4 Enumerate the classification of overheads and concepts relating to it. K5
CO5 Calculate Costing using different techniques K5, K6
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, model
cost sheet preparation for different industries, Quizzes

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.
Total hours 90

UNIT I (15 Hours)

Cost Accounting – Meaning, Definition, Objectives – Distinction between Financial &
Cost Accounting – Classification of Cost – Activity Based Costing – Elements of Cost
Sheet – Theoretical introduction to Uniform Costing and Inter-firm Comparison

UNIT II (20 hours)

Material – Purchase, Receipt & Inspection – Stores – Records – Inventory Control –
EOQ – Various Levels of Stock, Pricing of Materials – Issues – FIFO – LIFO – Simple
Average and Weighted Average method– Base stock method
UNIT III (20 Hours)
Labour– Labour Turnover–Causes–Prevention–Methods of Wages Payment–
Calculation of Wages –Incentive Bonus Schemes– Treatment of Idle Time&
Overtime

UNIT IV (15 Hours)

Overheads – Factory, Administration, Selling – Allocation, Apportionment & Method of
Absorption–Machine Hour Rate–Under/Over Absorption of Overheads and its Treatment

UNIT V (20 Hours)

Methods of Costing – Unit Costing – Tender and Quotations – Transport Costing – Process Costing
(With Normal Loss and Abnormal Loss A/c only)
RECOMMENDED TEXT BOOKS
1. JainS P&Narang KL,Cost Accounting,Kalyani Publishers, NewDelhi
2. Reddy T.S.and HariPrasad Reddy Y.,Cost Accounting ,
Margham Publications,Chennai,Fourth Edition
3. MurthyAandGurusamyS,CostAccounting,TataMcGrawHillPublishingCompany
New Delhi

REFERENCEBOOKS
1. Charles.T.Horngren,GeorgeFoster,Srikant.M.Datar,CostAccounting,PrenticeHa
llo f IndiaPrivate Limited,New Delhi
2. Lal, Jawahar, Srivatsava, Seema, Cost Accounting, McGraw Hill
Publishing Co.,NewDelhi.
3. S.PIyengar,CostAccounting,SultanChand&Sons,NewDelhi
4. B.S Khanna, I.M Pandey, G.K Ahuja & M.N Arora., Practical Costing,
Sultan Chand&Co., New Delhi
5. R.S.NPillai&VBagavathi,CostAccounting,S.Chand&Co., NewDelhi
6. Dr.Maheswari S.N,Principles of Cost Accounting,Sultan Chand & Sons,NewDelhi
7. Pillai R.S.N.and BagavathiV.,Cost Accounting,S.Chand,New Delhi
8. SaxenaV.K.and Vashist C.D, Cost Accounting,Sultan Chand & Sons,New Delhi
9. ShuklaM.C.,Grewal T .S. and Dr.GuptaM.P.,Cost Accounting,S.Chand, New Delhi

JOURNALS

1. Journal of Cost Management

2. International Journal of Cost Accounting
 CO-PO-PSO MAPPING
PO PO PO PO PO
PSO1 PSO2 PSO3 PSO4 PSO5
1 2 3 4 5
CO1 3 3 2 2 3 3 1 3 3 3
CO2 3 3 2 2 3 3 1 3 3 3
CO3 3 3 2 2 3 3 1 3 3 3
CO4 3 3 2 2 3 3 1 3 2 3
CO5 3 3 2 2 3 3 1 3 2 3
Average 3 3 2 2 3 3 1 3 2.6 3

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

CORE 14 -INCOME TAX LAW & PRACTICE II

COURSE CODE: Paper No 37 Year and Semester: Pre-Requisite: Total hours /

CCXIV III year/ VI Knowledge Week
Semester of Tax Laws 6
Lead to other courses Professional Course L T P
Theory & Problems Marks: 75 Credits: 4 6 0 0

LEARNING OBJECTIVES

1. To learn the classification of capital assets and computation of capital gain.

2. To identify the various incomes under income from other sources and calculations.
3. To get insights on aggregation of incomes and provisions of set-off and
carryforward of losses.
4. To gain knowledge on the agricultural income and deductions under section 80.
5. To learn about individuals tax liability calculations.

Course outcome - COGNITIVE LEVEL MAPPING

CO’S INCOME TAX LAW & PRACTICE II COGNITIV

E LEVELS

CO1 Compute “Income from capital gain” under section 45 to 55 K4, K5

and to analyse various exemption under capital gains.
CO2 Analyse various provisions contained under section 56 to 59 of K3, K4, K6
the income tax act,1961 under the heads “Income from other
sources”.
CO3 Outline various provisions relating to “Aggregation of income” K4,K5
and “Set-off and carry forward of losses”.
CO4 Prepare gross total income and to analyse the provision under K5
section 80C to 80U relating to individuals.
CO5 Compile the procedure for computation of tax on income for K5, K6
assessment of individual for the current assessment year under
the income tax act, 1961.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical exercises, case laws, exploration through
income tax websites for ITR filing and assessment process, Quizzes

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the
desired learning outcomes.

Total Hours 90

UNIT-I CAPITAL GAINS (25 Hours)

Capital Gains - Capital Assets – Meaning and Kinds – Procedure for
computing Capital Gains – Cost of Acquisition – Exemption of Capital Gains
- Loss under head Capital Gains.

UNIT-II INCOME FROM OTHER SOURCES (10 Hours)

Income from other sources - Income chargeable to tax under the head
Income from Other Sources –Dividends – Interest on Securities –
Casual Income – Other Incomes –Deduction from Income from Other
Sources – Loss under the head Other Sources.

UNIT-III AGGREGATION OF INCOME (15 Hours)

Aggregation of income - Provisions relating to income of other persons to
be clubbed in Assesses Total Income – Income of minor Child – Deemed
Incomes. Provisions relating to Set-off &Carry forward and Set-off of
Losses.

UNIT-IV AGRICULTURAL INCOME (25 Hours)

Agricultural Income – Definition and kinds – Tax treatment of
Agricultural Income – Integration of Agricultural Income. (Theory only)
Deductions from Gross total income: Deductions in respect of certain
payments – Deduction in respect of income (Deductions applicable to
Individuals only) (Simple problems)

UNIT-V - ASSESSMENT OF INDIVIDUAL (15 Hours)

Assessment of Individuals – Tax rates – Computation of Tax liability of
Individuals. (Simple problems)

RECOMMENDED TEXTBOOKS:
1. Singhania, V. K., (2018) Students Guide to Income Tax, Taxman.
Publication, New Delhi.
2. Reddy T.S.,.HariPrasad Y Reddy, Income Tax Theory Law and Practice,
Margham Publication ,Chennai.
 REFERENCE BOOKS:
1. Manoharan T.N &Hari.G.R,(2018) Students' Hand Book on Taxation
,Snow White Publications Pvt. Ltd.
2. Gaur V.P., Narang D.B, Income Tax Law and Practice, Kalyani
Publications. 3.Murthy A, Income Tax Law And Practice, Vijay Nicole
Publishers
3. Lal B.B., Direct Taxes, Konark Publishers Pvt.Ltd, NewDelhi.
4. Vinod K.Singhania,Monica Singhania, Direct Taxes, Taxmann
publications Pvt.Ltd. New Delhi.
5. Mehrotra H.C., Goyal.S.P, Income Tax Law And Practice, Sahitya
Bhawan Publications,Agra.

WEB RESOURCES
1. https://lawtimesjournal.in/introduction-and-basic-concept-of-income-tax/
2. https://sol.du.ac.in/mod/book/view.php?id=1259&chapterid=924
3. http://incometaxmanagement.com/Pages/Gross-
Total- Income/Salaries/SalariesContents.html
4. https://www.hrblock.in/guides/house-property-deductions
5. https://books.google.com/books?isbn=1584773855
6. https://books.google.com/books?id=iiQKAAAAMAAJ
7. https://books.google.com/books?isbn=813172191
8. https://books.google.com/books?isbn=1584773855https://books.google.com/
books?is bn=8131721914https://books.google.com/books?id=ii
a. QKAAAAMAAJ

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 3 3 3 3 3 1 3 3 3
CO2 1 3 3 3 3 3 1 3 3 3
CO3 1 3 3 3 3 3 1 3 3 3
CO4 1 3 3 3 3 3 1 3 3 3
CO5 1 3 3 3 3 3 1 3 3 3
Average 1 3 3 3 3 3 1 3 3 3

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

CORE 15–BANKING THEORY LAW & PRACTICE

COURSE CODE: CCXV Paper No 38 Year and Semester: Pre-Requisite: Total

III year/ VI Basic hours /
Semester knowledge on Week
banks 6
Lead to other courses Practical Application L T P
Theory & Problems Marks: 75 Credits: 4 6 0 0
 LEARNING OBJECTIVES
1. To understand the framework of banking regulation, role and functions of
Central Banks
2. To learn about the commercial banks
3. To understand the relationship between a banker and a customer
4. To study the various accounts, negotiable instruments operated by a banker.
5. To understand and study the modern technique adopted by the banking sector
where operation of accounts is made faster for the benefit of the customer like E-
banking, credit card, debit card etc

Course outcome - COGNITIVE LEVEL MAPPING

CO’S BANKING THEORY LAW & PRACTICE COGNITIVE

LEVELS

CO1 Gain knowledge about the banking regulation and role of RBI K1, K2
CO2 Knowledge on commercial banks and their activities K2, K3

CO3 Demonstrate the basic banking operations as a customer K3, K4,K5

CO4 Insights about the various negotiable instruments used by the K2, K3
bankers
CO5 Understanding of modern banking techniques including K2, K3, K4, K5
Crypto currencies, Block chain and Cloud computing.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, exploring through websites of banks, visit to banks,
Practical exercises to fill basic forms, exploring the different types of crypto currencies , discussion on
application of block chain and cloud computing.

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.

Total Hours 90
UNIT – I (18 Hours)
Origin of Banks - Banking Regulation Act 1949 (Definition of Banking,
Licensing, Opening of Branches, functions of Banks, Inspection) - Role of Banks
and Economic Development - Central Banking and role of RBI and their
functions.
UNIT – II (18 Hours)
Commercial Banks - Functions- accepting Deposits - lending of Funds, E-Banking -
ATM Cards - Debit Cards – Personal Identification Number - Online Enquiry and update
facility – Electronic Fund Transfer – Electronic Clearing System – Mobile banking
UNIT – III (18 Hours)
Opening of an Account, Types of Deposit Account - Types of Customers (Individuals,
Firms, Trust and Companies) (Practical Orientation) - Importance of Customer Relations -
Customer Grievances, Redressal - Ombudsman. - Principles of Lending – Types of Loans
– Classification of Loans and Advances – Secured and Unsecured - Types of Securities -
Pre- cautions to be taken by a Banker.
UNIT – IV (18 Hours)
Negotiable Instruments (Promissory Note, bill of exchange, Cheque, Draft) Definitions –
Features – Crossings – Endorsement - Material Alteration - Paying Banker - Rights and
Duties, Statutory Protection – Dis-honour of Cheques - Role of Collecting Banker
UNIT – V (18 Hours)
Recent trends in Banking - e-Services: Internet Banking- NEFT, RTGS, IMPS -Tele Banking
– Mobile Banking-Home Banking- Gold Banking-ATM-Credit Card-Debit Card-Gold
/Platinum Card-Teller System-Electronic Fund Transfer-Electronic Cheque - PIN-
SWIFT- Cloud computing – Block claim – Bit coin

RECOMMENDED TEXTBOOKS
1. MichaelW. Brandi–Money, Banking, FinancialMarketsandInstitutions–
Cengage, NewDelhi
2. GuruswamyS, BankingTheory:LawandPractice,
VijayNicolePublication,2015, Chennai
3. Sundaram and Varshney- Banking, law, theory and practice (SULTAN CHAND Co.)
4. B. Santhanam- Banking & Financial systems (MARGHAM PUBLISHERS)
5. Parameswaran- Indian Banking (S. CHAND &Co.)

REFERENCE BOOKS
1. CliffordGomez,Bankingandfinance,Theory,Lawandpractice,JainBookAgency,2
01 0Mumbai
2. Gupta,RKBankingLawandPractice,JainBookAgency,2001,NewDelhi.
3. SundaramandVarshney,BankingTheoryLawandPractice,SultanChandCo,2010,
Ne wDelhi.
4. Maheswari,S.N.BankingTheoryLawandPractice,KalyaniPublications,2011,Mumbai.
5. Santhanam.B,BankingTheoryLawandPractice, MargamPublications.
6. NirmalaPrasad,BankingandFinancialServices,HimalayaPublications
7. Tandon-Banking law theory & practice
8. Sherlaker&Sherlaker - Banking law theory and practice

WEB RESOURCES
1. www.lawcommissionofIndia.nic.in
2. www.rbi.org
3. www.bankingombudsman.org
4. https://www.icsi.edu/media/webmodules/publications/9.1%20Banking%20
 Law%20-Professional.pdf

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 2 3 2 3
CO2 3 3 3 3 3 3 2 3 2 3
CO3 3 3 3 3 3 3 2 3 2 3
CO4 3 3 3 3 3 3 2 3 2 3
CO5 3 3 3 3 3 3 2 3 2 3
Average 3 3 3 3 3 3 2 3 2 3

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

ELECTIVE COURSE (GENRIC): EC7

a. Python Programming -Theory & Practical

COURSE CODE: Paper No 39 Year and Pre-Requisite: Total

EC7 Semester: III Basic computer hours /
year/VI semester knowledge Week
5
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 3 0 2

LEARNING OBJECTIVES
1. To introduce the basic features of python programming
2. To i m p a r t skills in an Industry standard programming language
3. To Explore the fundamental programming concepts of Python
4. To learn programming and its Libraries
5. To Create advanced programming features in Python to solve industry standard problems

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S Python Programming -Theory & Practical COGNITIVE

LEVELS

CO1 Explore the basic concepts of Python and implement the python K1, K2
programming features in practical applications.

CO2 Write, test, and debug simple Python programs. K3, K4

Implement Python programs with conditionals and loops. K2, K3 K4

CO3
Use functions for structuring Python programs.
CO4 K3,K4
Represent compound data using Python lists, tuples, dictionaries and K2, K3
CO5 modules
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)
 Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, videos, workshops, labs

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
Total hours 60

UNIT – I (12 Hours)

Computer systems – Python Programming Language Computational Thinking – Python Data Types:
Expressions, Operator, Variables, and Assignments – Strings – Lists – Objects & Classes
– Python standard library.
UNIT – II (12 Hours)
Imperative programming: Python modules – Built-in-function: print() function –eval() function – user-
defined function & assignments -parameter passing.

UNIT – III (12 Hours)

Text Data, Files & Exceptions: Strings, revisited – formatted output – files – errors & Exceptions
– Execution control Structures: decision control & the IF statement
UNIT – IV (12 Hours)
For LOOP & Iteration Patterns – two-dimensional list- while loop – more loop patterns – additional
iteration control statements – Container and Randomness: Dictionaries – other built-in container types –
character encodings & strings – module random.

UNIT – V (12 Hours)

Namespaces – encapsulation in functions – global vs local namespaces exceptional flow control
– modules as namespaces.
RECOMMENDED TEXT BOOKS
1. Michael Dawson – Python Programming for The Absolute Beginner –Cengage ,New Delhi
2. Kenneth A. Lambert – Fundamentals of Python First Programs - Cengage ,New Delhi
3. Ch Satyanarayana, M Radhika Mani, BN Jagadesh - Python Programming- Cengage, New Delhi
REFERENCE BOOKS
1. Ljubomir Periodic, “Introduction to Computing Using Python: An Application
Development Focus”, John Wiley & Sons,2012
2. Shymala Devi, Python Programming, Vijay Nicole Imprints, Chennai
3. Sheetal Taneja & Naveen kumar, Python Programming a Modular approach – A Modular
approach with Graphics, Database, Mobile and Web applications, Pearson, 2017.
4. Martin C. Brown, Python: The Complete Reference, Osborne/McHraw Hill, 2001.
5. Wesley J. Chun, “Core Python Programming”, Pearson Education, Second Edition, 2007.

WEBRESOURCES
1. NPTEL & MOOC courses titled Python programming
2. http://spoken-tutorial.org/tutorial-search/?search_foss=Python&search_language=English
3. http://docs.python.org/3/tutorial/index.html
4. http://interactivepython.org/courselib/static/pythonds
PYTHON PROGRAMMING
 PRACTICALS
.

LIST OF EXERCISES:
1. Program to convert the given temperature from Fahrenheit to Celsius and vice versa
depending upon user’s choice.
2. Program to calculate total marks, percentage and grade of a student. Marks obtained in each of the
five subjects are to be input by user. Assign grades according to the following criteria: Grade A:
Percentage >=80Grade B: Percentage >=70 and <80 Grade C: Percentage>=60 and <70 Grade D:
Percentage >=40 and <60 Grade E: Percentage <40
3. Program, using user-defined function to find the area of rectangle, square, circle and triangle by
accepting suitable input parameters from user.
4. Program to display the first n terms of Fibonacci series.
5. Program to find factorial of the given number.
6. Write a Python program to count the number of even and odd numbers from N numbers.
7. Python function that accepts a string and calculate the number of upper case letters and lower
case letters.
8. Python program to reverse a given string and check whether the give string palindrome or not.
9. Write a program to find sum of all items in a dictionary.
10. Write a Python program to construct the following pattern, using a nested loop 1 22
333
4444
55555
666666
7777777
88888888
999999999
11. Simple analysis listing

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3

Average 1 1 1 1 1 1 3 2 2 3

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

ELECTIVE COURSE (GENRIC): EC7

a. Web Technology – Theory & Practical

COURSE CODE: Paper No 39 Year and Pre-Requisite: Total hours /

EC7 Semester: III Basic Week
year/VI semester Knowledge 5
of web
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 4 2 0 3

LEARNING OBJECTIVES
1. To give knowledge of creating static and dynamic web pages.
2. To Analyze a web page and identify its elements and attributes
3. To Learn the basics of Java Script
4. To Explore ASP.NET
5. To know about the security authentication

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S Web Technology -Theory & Practical COGNITIVE

LEVELS

CO1 Learn the basic concepts of HTML K1, K2, K3

CO2 Analyze a web page and identify its elements and attributes. • AJAX. K3, K4

Build dynamic web pages using JavaScript K3, K4

CO3

CO4 Create XML documents and Schemas. K4, K5

CO5 Learn about ASP.NET and its applications K3, K4 K5

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, videos, labs

Note: These methodologies are indicative and teachers can innovate new methodologies to
Total Hours 60

UNIT – I (12 Hours)

Internet Basic – Introduction to HTML – List – Creating Table – linking document – frames – graphics
to HTML Doc- Creating simple static pages.
UNIT – II (12 Hours)

Introduction to JavaScript – Advantage of Java script – java script syntax – Data type – variable
– array – operator and expression – looping constructor – function – Dialog box
UNIT – III (12 Hours)
JavaScript document object model – introduction – object in HTML – event handling – window object –
browser object – form object – navigator object – build in object – cookies.
UNIT – IV (12 Hours)
ASP.NET : Language Structure – page structure – page event, properties - compiler directives. HTML
server controls – Anchor, Tables, Forms - Basic Web server controls – label, textbox, button, image,
links, check & radio button, hyperlink.
UNIT – V (12 Hours )
Request and Response objects - Working with data – OLEDB connection class, Command class
Transaction class, data adaptor class, data set class.
Security: Authentication, IP Address, Secure by SSL & Client Certificates.

RECOMMENDED TEXT BOOKS

1. I. Bayross, Web Enable Commercial Application Development Using HTML, DHTML, javascript,
Perl CGL. BPB Publications, 2000.
2. G. Buczek, ASP.NET Developers Guide, TMH, 2002
3. A.Russell Jones, Mastering Active Server Pages 3, BPB Publications.

REFERENCE BOOKS:
1. Achyut Godbole,Atul Kahate"Web Technologies:TCP/IP,Web/Java Programming, and Cloud Computing”,Third
Edition,McGraw Hill Education.
2. Deitel, Deitel, Goldberg, "Internet & World Wide Web How to Program", Third Edition, Pearson Education,
2006.
3. Raj Kamal, “Internet and Web Technologies”, Tata McGraw-Hill.

WEBRESOURCES:

HTML, JAVA SCRIPT and ASP.NET-Practical

1. Creation of a personal web page (with links)
2. Preparation of a bio data
3. Prepare a train time table using row/column span
4. Create an array of 10 elements and display it.
5. Write a program outputs the squares, roots and cubes of integers between 1 and 100
6. Read a string and looks it character by character.
7. Design a Simple calculator.
8. Create a web form for a library application with necessary controls.

Note: The practical examination will be conducted by an internal examiner and an external examiner
jointly.

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3
Average 1 1 1 1 1 1 3 2 2 3

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

ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC VIII

 b. Internet of Things
COURSE CODE: Paper No 34 Year and Semester: Pre-Requisite: Total
EC8 III year/VI Basics of hours /
semester computer Week
science
5
Lead to other courses Professional Course L T P
Theory & Problems Marks: 75 Credits: 3 5 0 0

LEARNING OBJECTIVES
1. To introduce the basics of Internet of Things.
COURSE OUTCOME - COGNITIVE LEVEL MAPPING
CO’S INTERNET OF THINGS COGNITIV
E LEVELS

CO1 Explore the Internet’s underlying architecture. K1, K2

CO2 Execute Communication through internet. K2, K3

CO3 Apply the basic internet tools. K2

CO4 Obtain information through K3

CO5 Learning the security aspects of internet. K3, K4

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, videos, Labs

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.

Total hours 60

Unit I – Introduction to Internet: Definition of Internet – An internet time line – Send data across the
internet through computer networks – Linking network with internet – Working principles of TCP/IP
– Internet’s software structure: Client / Server architecture – Domain name system – IP address –
Routers.

Unit II - Connecting to the Internet: Connecting computers to the internet - Modems – Internet
enabled TVs – Wi-fi – Satellite connections – Bluetooth – Hot spots – Communicating on the Internet:
Emails – Email software – Mailing list – Case study: Blackberries Email – Spam folder – Chat and
Instant messaging in internet.

Unit III - World Wide Web: Introduction to WWW - Basics about Web pages and its organization –
Constructing websites – Working principles of web browsers – Basics of HTML – DHTML – XML –
Hyperlinks – Structure of URLs - Forms – Web servers – Database access through web pages – Map
sites.
Unit IV- Internet Tools: Telnet – FTP – Agents on the Internet – ActiveX and Java scripts
– CGI scripting – Multimedia on the Internet: Audio streaming – RealPlayer – MP3 files – Podcasting
– Virtual reality using VRML – Animations on Web – Online shopping – Virtual Private Networks
(VPNs).

Unit V – Protection on Internet: Firewalls: Corporate and Personal – Proxy Servers – Hacking – Email
Viruses – Protection on wireless networks – Worms – Cookies – Spyware and Phishing – Introduction
to Cryptography: Working principles – Digital Signatures.

Text Book:
How the Internet Works, Preston Gralla, Pearson Education, Eighth Edition, 2006.

Reference Books:
1. Internet for Everyone, Alexis Leon, S. Chand (G/L) & Company Ltd; Second Edition
2012.

Web References:
1. https://fcit.usf.edu/internet/chap1/chap1.htm
2. https://nptel.ac.in/courses/106/105/106105166/.
3. https://www.coursera.org/learn/raspberry-pi-platform
4. https://www.tutorialspoint.com/internet_of_things/index.htm

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3
Average 1 1 1 1 1 1 3 2 2 3

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

 ELECTIVE COURSE (DISCIPLINE SPECIFIC): EC VIII
b. Introduction to Cloud Computing

COURSE CODE: Paper No 40 Year and Semester: Pre-Requisite: Total

EC8 III year/VI semester Basic hours /
Computer Week 5
Knowledge
Lead to other courses Professional Course L T P
Theory Marks: 75 Credits: 3 3 0 2

LEARNING OBJECTIVES
1. To understand the concepts in Cloud Computing and its Security
2. To understand the evolving computer model caned cloud computing.
3. To introduce the various levels of services that can be achieved by cloud.
COURSE OUTCOME - COGNITIVE LEVEL MAPPING
CO’S Introduction to Cloud Computing COGNITIVE
LEVELS

CO1 Explore the basics and types of Cloud Computing K1, K2

CO2 Learn and identify about the Cloud Architecture and related K2, K3
concepts

CO3 Explain and apply levels of services of Cloud K2, K3, K4,K5

CO4 Describe the security aspects in cloud. K5, K6

CO5 Use the cloud applications for real situations K5, K6

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical sessions

Note: These methodologies are indicative and teachers can innovate new methodologies to achieve
the desired learning outcomes.
Total Hours 60

UNIT - I
Cloud Computing Foundation: Introduction to Cloud Computing – Move to Cloud Computing – Types of
Cloud – Working of Cloud Computing
UNIT - II
Cloud Computing Architecture : Cloud Computing Technology – Cloud Architecture – Cloud Modeling and
Design - Virtualization : Foundation – Grid, Cloud and Virtualization – Virtualization and Cloud Computing
 UNIT - III
Data Storage and Cloud Computing : Data Storage – Cloud Storage – Cloud Storage from LANs to WANs –
Cloud Computing Services : Cloud Services – Cloud Computing at Work
UNIT - IV
Cloud Computing and Security : Risks in Cloud Computing – Data Security in Cloud – Cloud Security
Services – Cloud Computing Tools : Tools and Technologies for Cloud – Cloud Mashaps – Apache Hadoop
– Cloud Tools

UNIT - V
Cloud Applications – Moving Applications to the Cloud – Microsoft Cloud Services – Google Cloud
Applications – Amazon Cloud Services – Cloud Applications
RECOMMENDED TEXT BOOKS:
1. A.Srinivasan and J.Suresh, “Cloud Computing – A Practical Approach for Learning and
Implementation”, Pearson India Publications 2014.
REFERENCE BOOKS:
1. Rajkumar Buyya, James Broberg, Andrzej , “Cloud Computing: Principles and
Paradigms”, Wiley India Publications 2011.
2. Arshdeep Bahga and Vijay Madisetti ,“Cloud Computing – A Hands on Approach”,
Universities Press (India) Pvt Ltd. 2014.
WEB RESOURCES:
 NPTEL & MOOC courses titled Cloud computing
 https://nptel.ac.in/courses/106105167/

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 3 2 2 3
CO2 1 1 1 1 1 1 3 2 2 3
CO3 1 1 1 1 1 1 3 2 2 3
CO4 1 1 1 1 1 1 3 2 2 3
CO5 1 1 1 1 1 1 3 2 2 3
Average 1 1 1 1 1 1 3 2 2 3
(Correlation level: 3 – Strong 2-Medium 1-Low)
PROFESSIONAL COMPETENCEY SKILL TRAINING FOR
COMPETITIVE EXAMINATIONS
COURSE CODE: PCS Paper No 41 Year and Pre-Requisite: Total
Semester: III Basics of hours /
year/VI Statistics, Week
semester business and 2
general
knowledge
Lead to other courses Competitive Exams L T P
Marks: 75 Credits: 2 2 0 0
LEARNING OBJECTIVES
 1. To make the students learn about the analytical skill
2. To impart proficiency in logical skills related to numbers, data and English
comprehension.
3. To create awareness about Indian Economy and related facts
4. To make the students aware about the Administration, Culture, Geography of India and State
5. To know about the current affairs, history and important events and dates.

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

CO’S TRAINING FOR COMPETITIVE COGNITIVE

EXAMINATIONS LEVELS

CO1 Understanding frame work of the competitive examinations K1, K2, K3,
and apply the same K4, K5,
CO2 Learn about the mathematical, logical and language K3, K4
abilities to succeed in the competitive examinations

CO3 Exploring the Geography and social and political K3, K4, K5
conditions at international and national level

CO4 Gaining insight about the Indian Economy and the related K3, K4, K5
issues

CO5 Apply the knowledge of current affairs related to world and K3, K4, K5
India

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, discussion on current affairs, regular updates from
newspapers and journals problem solving through practical exercises, practice tests for each
component and exploring online resources.

Note: These methodologies are indicative and teachers can innovate new methodologies to
achieve the desired learning outcomes.
Total Hours 30

UNIT I (7 Hours)

Mathematical Ability - Work and Time-Collection and presentation of data, compilation-Percentage-

Graphs and Tables, Diagrams-Analytical interpretation of data-Simplification-Highest Common Factor
– Lowest Common Multiple-Compounds Interest-Simple Interest-Volume and Area-Conversion of
information to data-Proportion and Ratio
UNIT II (7 Hours)

Logical Reasoning: Number Series-Visual Reasoning-Puzzles- Dice-Alphanumeric

Reasoning-Directions and Distance-calendar-Venn diagram- Analogy -Verbal reasoning-
Comprehension of English passages.

UNIT III: (4 Hours)

LANGUAGE ABILITY: English language basics- Parts of Speech-Matching the phrases-

Synonyms-Antonyms- Prefix and Suffix-Articles-Prepositions-Homophobes-Tenses-Voices-
sentence pattern-Punctuation-Comprehension – Tamil for TNPSC Exams.

UNIT IV: INDIAN ECONOMY (6 Hours)

Nature of Indian economy – Five-year plan models – an assessment – Planning Commission and
Niti Ayog - Sources of revenue – Reserve Bank of India – Finance Commission – Resource
sharing between Union and State Governments – Goods and Services Tax - Economic Trends –
Employment Generation, Land Reforms and Agriculture – Application of Science and
Technology in Agriculture – Industrial growth – Rural Welfare oriented programmes – Social
Problems – Population, Education, Health, Employment, Poverty.

UNIT V: CURRENT AFFAIRS (6 Hours)

Current events of National & International Importance-History of India & Indian National
Movement- Indian & World Geography – Physical, Social, Economic Geography of India &
the World- Indian Polity & Governance – Constitution, Political System, Panchayati Raj,
Public Policy, Rights Issues, etc.- Indian Economy key factors- Current affairs related to
Tamilnadu.
REFERENCE BOOKS

1. Quantitative aptitude by R.S.Agarwal

2. Logical Reasoning by R.S.Agarwal
3. Verbal and non-verbal reasoning y=by R.S.Agarwal
4. Genal studies various books to be referred
5. Competition Success Review.

WEBRESOURCES:
1. https://questionpaper.org/reasoning/
 2. http://www.simplynotes.in/analytical-logical-reasoning/
3. https://unacademy.com/
4. https://shikshanjagat.net/logical-reasoning-study-material/
5. https://www.clearias.com/
6. https://www.civilserviceindia.com/subject/General-Studies/notes/

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 1 1 1 1 1 1 1 1
CO2 1 3 1 3 3 2 1 1 1 3
CO3 1 1 1 1 1 1 1 1 1 2
CO4 1 1 1 1 1 1 1 1 1 1
CO5 1 1 1 1 1 1 1 1 1 2
Average 1 1.4 1 1.4 1.4 1.2 1 1 1 1.8

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