ETHIRAJ COLLEGE FOR WOMEN,

(AUTONOMOUS) CHENNAI-600008

DEPARTMENT OF COMMERCE
(AIDED AND SELF SUPPORTING)

B.COM SYLLABUS

CHOICE BASED CREDIT SYSTEM OUTCOME BASED

EDUCATION

(OFFERED FROM THE ACADEMIC YEAR 2021-22)

 SEMESTER I COURSE PROFILE – B.COM

COURSE TITLE OF THE TOTAL END

CODE PAPER CREDIT HRS/WK HOURS L.T.P CA SEM TOTAL
S
FOUNDATION LANGUAGE I 3 6 90 40 60 100
FOUNDATION
FOUNDATION ENGLISH I 3 4 60 40 60 100
FINANCIAL
CM21/1C/FAC ACCOUNTING 4 6 90 3.3.0 40 60 100
BUSINESS
CM21/1C/BMG MANAGEMENT 4 4 60 2.2.0 40 60 100
BUSINESS
MATHEMATICS I
MA21/1A/BM1 5 6 90 40 60 100
ENVIRONMENTAL
UG21/1S/EVS STUDIES 2 2 30 2.0.0 NA 50 50
SOFTSKILLS 3 2 30 NA 50 50
24 30 450 - - -

SEMESTER – I
 FINANCIAL ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: CM21/1C/FAC

CREDITS : 4 LTP: 3 3 0

COURSE OBJECTIVES

To enable the students

1. To study the basic concepts and conventions of Accounting.

2. To understand the procedures of Accounting under Single entry system.
3. To foster knowledge on Depreciation Accounting.
4. To be exposed to Accounting techniques with respect to Branches and Departmental
organizations.
5. To acquire knowledge and applicability of standards mentioned in AS and IND AS.

COURSE OUTLINE

UNIT I

Accounting Structure – Basic Accounting Concepts and Conventions - Accounting Equation -

Methods of Accounting – Distinction between Reserves and Provisions –Distinction between
Capital and Revenue Expenditures & Incomes - Rectification of Errors - Bank Reconciliation
Statement
(20hrs)

UNIT II

Single Entry System - Statement of Affairs- Conversion Method

(15hrs)

UNIT III

Depreciation Accounting - Meaning – Factors causing Depreciation - Methods of providing

Depreciation (Theory) - Problems on Straight line Method and Diminishing Balance Method
(including change in the method) – Accounting Standard on Depreciation (AS 10) & (AS 28)

(15 hrs)

UNIT IV

Branch Accounts – Meaning and Need – Types & Features of various Branches - Dependent
Branches - Accounting Treatment - Debtors System & Stock and Debtors System - Goods being
invoiced at Cost and at Selling price - (AS 17)

(20hrs)
UNIT V

Departmental Accounts (AS 17) – Definition – Departmentalisation of Expenses - Guidelines for

Allocation of Expenses - Inter Departmental Transfers at Cost or Selling price (Problems).
Accounting Standards - Meaning, Importance and Applicability – Specific Accounting Standards –
AS 1,9,11,16,29 - Indian Accounting Standards (IND AS) and International Financial Reporting
Standards (IFRS) - Difference between AS and IND AS - Transitional provisions for Companies
shifting from AS to IND AS (Theory only)

(20 hrs)

THEORY: 20% PROBLEMS: 80%

SKILL DEVELOPMENT ACTIVITIES

1. Case studies on Accounting topics .
2. Showing the classification of Fixed assets for the purpose of Depreciation and writing down the
slab rates for providing depreciation on various assets.
3. Preparing books of accounts for small business concerns under single entry system.

MOOCs

FINANCIAL ACCOUNTING by Prof. Varadraj Bapat , IIT Bombay

RECOMMENDED TEXTBOOKS

1.Gupta .R.L & Gupta .V.K, 2005, Financial Accounting, Sultan Chand & Sons, New Delhi,
6th edition.
2.Reddy T.S & Murthy.A, 2007, Financial Accounting, Margham Publications, Chennai, 5 th

edition.
REFERENCE BOOKS
1. Goel.D.K and Shelly Goel, 2018, Financial Accounting, Arya Publications, 2nd edition.
2. Jain .S.P & Narang .K, 1999, Financial Accounting, Kalyani Publishers, Ludhiana, 4 th

edition.
3. Rakesh Shankar. R & Manikandan.S, Financial Accounting, SCITECH, 3 edition.
rd

4. Shukla & Grewal, 2002, Advanced Accounting, Sultan Chand & Sons,New Delhi, 15 th

edition.
5. Tulsian P.C., 2006, Financial Accounting, Pearson Education.\

JOURNALS
● Journal of Finance and Accounting, ISSN Print - 2330-7331, ISSN Online: 2330-7323;
Publisher – Science Publishing Group.
● Journal of Finance and Accounting, ISSN Print - 2333-8849, ISSN Online: 2333-8857;
Publisher – Science and Education Publishing Group.
● Journal of Financial Reporting and Accounting, ISSN - 1985-2517; Publisher - Emerald.
● International Journal of Accounting and Finance, ISSN online - 1752-8232, ISSN print -
1752-8224; Publisher – InderScience Publishers.
● International Journal of Managerial and Financial Accounting ,ISSN online - 1753-6723,
ISSN print - 1753-6715; Publisher – InderScience Publishers
E-LEARNING RESOURCES

1. https://www.accountingtools.com/articles/2017/5/15/basic-accounting-principles
2. https://en.wikipedia.org/wiki/Single-entry_bookkeeping_system
3. https://www.profitbooks.net/what-is-depreciation/
4. http://www.yourarticlelibrary.com/accounting/branch-accounts/maintaining-accounts-
of-a-dependent-branch-with-procedure/51563
5. https://www.yourarticlelibrary.com/accounting/departmental-accounts/departmental-a
ccounts-procedure-expenses-and-inter-departmental-transfers/51470
6. https://www.financialreporting.in/comparison-between-as-ind-as-and-ifrs

COURSE OUTCOMES

Students will be able to

CO CO Statement
No.

CO 1 Explain the Basic Accounting principles and also concepts of Bank Reconciliation
Statement & Rectification.

CO 2 Outline the notions of Book-keeping under Single entry system and to ascertain profits
under the same.

CO 3 Analyse the principles of Accounting on Depreciation with the methods of providing

Depreciation on assets.

CO 4 Use the Accounting methods of Dependent Branches

CO 5 Prepare Departmental Accounts with Inter Departmental transfers. and explain AS &
IND AS.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 3 2 1 1 2 1 3 3 3

CO2 3 3 2 0 1 0 2 3 2 3

CO3 3 3 2 0 1 2 2 2 2 3

CO4 3 3 2 0 1 1 2 1 2 3

CO5 3 3 3 0 1 0 2 2 1 3

AVERAGE 3 3 2.8 0.2 1 1 1.8 2.2 2 3

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Problem Solving

Peer Learning

Quiz-Assignment

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions

Level Limit s if any

K1 A-10X2 50 20 Section A-Two Questions from each unit

marks 100 –Consisting of theory and short answer
problems
K1, K 2 B-5/8x8 200 40 Section B- At least one question from
marks each unit. Not more than 2 questions
from any unit. (2 Theory questions)
K2, K 3 C-2/4x20 500 40 Section C-Not more than one question
marks from any unit. (1 Theory question)
 SEMESTER - I

BUSINESS MANAGEMENT
TOTAL HOURS: 60 COURSE CODE: CM21/1C/BMG

CREDITS: 4 LTP: 2 2 0

COURSE OBJECTIVES

To enable the students

1. To understand the theory and practice of Business Management and its functions.
2. To develop knowledge on different types of Organizations.
3. To study the various elements of Staffing.
4. To highlight the importance of directing techniques.
5. To introduce the concepts of Communication & Control.

COURSE OUTLINE

UNIT-I

Meaning and Definition of Management-Concepts – Nature and Characteristics – Levels –

Importance – Roles and Skills of a Manager – Managerial Functions – Process of Management –
Nature and Steps- Henry Fayol’s Fourteen Principles of Management. Planning – Nature –
Objectives- Advantages- Limitations –Types – Process – Obstacles. Multi Use Plans – Objectives –
Strategy – Policy – Procedures- Single Use Plans. MBO- Concept- Process-Advantages-
Limitations. Decision making – Types – Process – Problems and Steps to Overcome.

(18 hours)

UNIT-II

Organising-Meaning – Nature – Steps – Formal and Informal Organisation. Authority – Meaning –

Types –- Limits. Meaning of Responsibility and Accountability. Delegation – Meaning – Benefits –
Demerits – Types – Process – Reasons for Non Delegation –Guidelines for Effective Delegation.
Decentralisation of Authority – Advantages – Disadvantages – Centralisation – Advantages and
Disadvantages.

(14 hours)

UNIT-III

Staffing – Meaning – Elements and Functions – Importance. Recruitment – Sources –Selection –

Procedure – Placement – Orientation.

(8 hours)
UNIT-IV

Directing – Meaning – Characteristics – Techniques. Motivation- Meaning-Nature-

Importance-Process- Financial and Non-Financial Incentives. Theories of Motivation- Maslow
Theory- Herzberg Theory. Leadership-Meaning-Nature-Leadership vs. Management- Functions-
Importance- Types or Styles of Leadership.

(10 hours)

UNIT-V

Communication – Meaning – Nature – Importance. Channels – Methods –Barriers- Gateways to

make it Effective. Control – Meaning – Nature – Elements – Need – Control Process.
Coordination- Meaning- Nature & characteristics- Need & importance – Problems.

(10 hours)

SKILL DEVELOPMENT ACTIVITIES

1. Students will be equipped to understand the basic function of management.

2. Develop the skill to formulate the policies for recruitment, selection and placement for a
fictitious organisation.
3. Understanding the obstacles during the Communication process.
4. Applicability of managerial skills in day to day scenarios.

MOOCs
Principles of Management By Prof. Susmita Mukhopadhyay & Prof. S. Srinivasan

Vinod School of Management (VGSOM) IIT Kharagpur

RECOMMENDED TEXTBOOKS

1. Gupta.C.B., (2018), Business Management, Sultan Chand & Sons, 15th revised edition
2. Prasad L.M., (2018), Principles & Practice of Management, Sultan Chand & Sons, 9th
edition.

REFERENCE BOOKS

1. Balaji C.D, (2015), Principles of Management, Margham Publications.

2. Dinkar Pagare, (2018), Business Management, Sultan Chand & Sons. 6th revised edition.
3. Dipak Kumar Bhattacharyya, (2011), Principles of Management: Text and Cases, Pearson
Education India.
4. Neeru Vasishth and Vibhuti Vasishth, (2019), Principles of Management: Text and Cases,
Taxmann Publications Private Limited, 5th edition.
5. Tripathi P C, (2017), Principles of Management, Mcgraw Hill Education, 6 th edition.
JOURNALS

1. Indian Journal of Business Administration & Management, Sciedu Press, ISSN- 1923-4007.
2. International Journal of Management & Technology, Inderscience Publishers,ISSN-
0267-5730.
3. Journal of Business Management & Research, Trans Stellar, ISSN- 2250-2343.
4. The Journal of Indian Management & Strategy, Jagannath International Management
School,ISSN 0973-9335.
5. Asian Journal of Management Cases, Sage Publishing, ISSN- 0972-8201.

E- LEARNING RESOURCES

1. http://www.universityofcalicut.info/syl/ManagementConceptsBusinessEthics.pdf
2. .http://www.yourarticlelibrary.com/management/delegation-and-decentralisation-of-authorit
y-business-management/5347
3. https://www.managementstudyguide.com/manpower-planning.htm
4. https://www.tutorialspoint.com/recruitment_and_selection/recruitment_process.htm
5. http://www.nwlink.com/~donclark/leader/leadstl.html
6.
https://www.tankonyvtar.hu/hu/tartalom/tamop412A/2011-0023_Psychology/030300.scorml
7. https://www.managementstudyguide.com/business_communication.htm
8.
https://www.managementstudyhq.com/importance-steps-controlling-function-management.
html

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Gain knowledge on the notions of Planning and Decision- making.

CO 2 Outline the concepts of Organising with respect to Authority relationships,

Delegation and Decentralisation.

CO 3 Outline the Recruitment process and stages in Selection procedure.

CO 4 Apply the Leadership styles and Motivational Theories in Directing.

CO 5 Explain the principles and conceptions of Communication and control.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 1 2 1 2 0 3 3 2 3

CO2 3 1 2 1 2 0 3 3 2 3

CO3 3 1 2 1 2 0 3 3 2 3

CO4 3 1 2 1 2 0 3 3 2 3

CO5 3 1 2 1 2 0 3 3 2 3

AVERAGE 3 1 2 1 2 0 3 3 2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Problem Solving-Group Discussion-Role Modeling

Quiz - Seminar

Peer Learning

QUESTION PAPER PATTERN

Section Word Limit Marks Total Special Instructions if any

A-10X2 50 20 Section A
marks 100 2 questions from each unit.
Section B
B-5/8x8 200 40 At least one question from each unit and not
marks more than 2 from any unit
Section C
C-2/4x20 500 40 Not more than 1 question from any unit.
marks
 SEMESTER II COURSE PROFILE B.COM

COURSE TITLE OF THE TOTAL END

CODE PAPER CREDITS HRS/WK HOURS L.T.P CA SEM TOTAL
FOUNDATION LANGUAGE II 3 5 75 40 60 100
FOUNDATION
FOUNDATION ENGLISH II 3 5 75 40 60 100
ADVANCED
FINANCIAL
CM21/2C/AFA ACCOUNTING 4 6 90 3.3.0 40 60 100
BANKING
THEORY LAW &
CM21/2C/BLP PRACTICE 4 4 60 2.2.0 40 60 100
BUSINESS
MA21/2A/BM2 MATHEMATICS II 5 6 90 40 60 100
VALUE
UG21/2S/VED EDUCATION 2 2 30 2.0.0 NA 50 50
SOFT SKILLS 3 2 30 NA 50 50
24 30 450 - - -
 SEMESTER – II

ADVANCED FINANCIAL ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: CM21/2C/AFA

CREDITS : 4 LTP : 3 3 0

COURSE OBJECTIVES

To enable the students

1. To study the concepts of Partnership and Limited Liability Partnership.
2. To understand Accounting Procedures in Dissolution.
3. To acquire knowledge of Fire Insurance claims Accounting.
4. To be exposed to Accounting techniques with respect to Hire Purchase System.
5. To gain knowledge on Joint Venture Accounting as in AS 27.

COURSE OUTLINE

UNIT-I

Partnership Accounts - Limited Liability Partnership (LLP) (Theory only) - Admission, Retirement,
Admission cum Retirement- Death of a Partner (excluding individual & Joint Life Policies)

(24hrs)

UNIT-II

Dissolution - Insolvency of a Partner - Garner Vs Murray - Insolvency of more than one and all
Partners - Piecemeal Distribution – Proportionate Capital Method and Maximum Loss Method

(22hrs)
UNIT-III

Insurance - Fire Claims - Loss of Stock – Abnormal Items - Average Clause - Claim for Loss of
Profits

(12hrs)

UNIT IV

Hire Purchase System - Introduction - Instalment Purchase System – Meaning – Difference

between Hire purchase System and Instalment Purchase System (Theory) - Accounting Procedure
for High Value Goods - Default and Repossession – Accounting Treatment for Goods of Small
Value - Hire Purchase Trading Account - Debtors System - Stock and Debtors System (AS 19)
 (22hrs)

UNIT-V

Joint Venture Accounts – Meaning and Features – Difference between Joint Venture and
Partnership (Theory) – Accounting Treatment - only when Separate Books are kept (AS 27)

(10hrs)

THEORY: 20% PROBLEMS : 80%

SKILL DEVELOPMENT ACTIVITIES

1. To be familiar with accounts related to partnership firms.

2. Make a presentation on the accounting treatment of Repossessed Assets which were sold on
hire purchase system

MOOCs

1.BCOC-131- Financial Accounting By Prof. Sunil Kumar | Indira Gandhi National Open
University

RECOMMENDED TEXTBOOKS

1. Gupta .R.L & Gupta .V.K, 2005, Financial Accounting, Sultan Chand & Sons, New Delhi,
6th edition.
2. Reddy T.S & Murthy.A, 2007, Financial Accounting, Margham Publications, Chennai, 5th
edition.

REFERENCE BOOKS

1. Goel.D.K and Shelly Goel, 2018, Financial Accounting, Arya Publications, 2nd edition.
2. Jain .S.P & Narang .K, 1999, Financial Accounting, Kalyani Publishers, Ludhiana, 4th
edition.
3. Rakesh Shankar. R & Manikandan.S, Financial Accounting, SCITECH, 3 rd edition.
4. Shukla & Grewal, 2002, Advanced Accounting, Sultan Chand & Sons, New Delhi, 15th
edition.
5. Tulsian P.C., 2006, Financial Accounting, Pearson Education.

JOURNALS

1. Journal of Finance and Accounting, ISSN Print - 2330-7331, ISSN Online: 2330-7323;
Publisher – Science Publishing Group.
2. Journal of Finance and Accounting, ISSN Print - 2333-8849, ISSN Online: 2333-8857;
Publisher – Science and Education Publishing Group.
 3. Journal of Financial Reporting and Accounting, ISSN - 1985-2517; Publisher - Emerald.
4. International Journal of Accounting and Finance, ISSN online - 1752-8232, ISSN print
1752-8224; Publisher – InderScience Publishers.
5. International Journal of Managerial and Financial Accounting , ISSN online - 1753-6723,
ISSN print - 1753-6715; Publisher – InderScience Publishers

E-LEARNING RESOURCES

1. https://www.toppr.com/guides/accountancy/accounting-for-partnership/
2. https://www.ncbi.nlm.nih.gov/books/NBK431100/
3. https://www.paisabazaar.com/commercial-insurance/fire-insurance/
4. http://www.svtuition.org/2011/07/accounting-for-hire-purchase.html
5. http://www.yourarticlelibrary.com/accounting/joint-venture-account/accounting-methods-in-
joint-venture-transaction-3-methods/51106

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Explain the knowledge of Accounting principles in Partnership with respect to

Admission, Retirement and Death of a partner.

CO 2 Use the principles of Garner Vs Murray in cases of Insolvency of Partners.

CO 3 Prepare the Accounts on Loss of stock claims and Loss of profit claims with respect
to Fire Insurance.

CO 4 Analyse the principles of Hire Purchase Accounting for high value goods and small
value goods.

CO 5 Outline the concepts and accounting procedures for Joint Venture Accounting.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO 2 PSO PSO PSO PSO 6 PSO PSO PSO PSO
1 3 4 5 7 8 9 10

CO1 3 3 3 1 0 0 2 3 3 3

CO2 3 3 3 1 0 0 2 2 2 3

CO3 3 3 3 1 0 0 2 2 2 3

CO4 3 3 3 1 0 0 2 2 2 3
CO5 3 3 3 1 0 0 2 2 2 3

AVERAGE 3 3 3 1 0 0 2 2.8 2.2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Problem Solving
Peer Learning
Quiz-Assignment

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions
Level Limit if any

K1 A-10X2 marks 50 20 Section A-Two Questions

100 from each unit
K1. K 2 B-5/8x8 marks 200 40 –Consisting of theory and
short answer problems
K2, K 3 C-2/4x20 marks 500 40 Section B- At least one
question from each unit.
Not more than 2
questions from any unit.
(2 Theory questions)
Section C- Not more than
one question from any
unit. (1 Theory question)
 SEMESTER II

BANKING THEORY LAW AND PRACTICE

TOTAL HOURS: 60 hrs COURSE CODE: CM21/2C/BLP

CREDITS: 4 LT-P: 2 2 0

COURSE OBJECTIVES

To enable the students

1. To understand the concepts of Indian Banking and Financial System.

2. Examine on the various Laws relating to banking industry.
3. Analyse the role played by the banking institutions in the economy.
4. Identify the functioning of banks.
5. Apply and evaluate credit facilities against various securities.

COURSE OUTLINE

UNIT I

Definition of Banks - Structure and characteristics of Indian Banking and Financial System
(inclusive of co-operative banks)-NBFCs. Commercial Banks – Social Responsibilities of banks -
Functions–Recent trends in banking services- Mobile Banking, Unified Payment Interface, Block
chain, Electronic Clearing Services, Fintech companies, IMPS, NEFT, RTGS, Internet Banking-
Credit creation – Mechanism and limitations of credit creation -RBI- Functions- Monetary policy of
RBI – Bank rate policy – CRR – Incremental CRR –SLR – Selective credit control. RBI as note
issuing authority -as Banker to Govt. – As bankers bank – as lender of last resort – emergency
advances – statutory CRR – Collection and furnishing of credit information.

(15hrs)

UNIT II

Introduction to Negotiable Instruments Act 1881 – Definition –Promissory note- Bill of exchange-
Cheque – Features –Endorsement of Negotiable Instruments– Essentials of endorsements – Type of
Endorsements – Holder and Holder in due course – Holder for Value.
 (10hrs)

UNIT III

Relationship between Banker and Customer- Crossing of cheques- Kinds of crossing. Payment of
cheques – Precautions to be taken by the paying Banker – Duties of Paying Banker- Statutory
protection - Collection of cheques – legal Status of the collecting Bankers- Duties of the collecting
Banker – Reserve Bank’s Instructions to Collecting Banks. (15hrs)

UNIT IV

Loans and advances – principles of sound lending - style of credit – Approval and Disbursement of
loan – classification of loans and advances – secured and unsecured – credit worthiness of
borrowers –Bank Frauds- NPA &Risk Management- consortium advances – participation
certificates – commercial paper.

(10 hrs)

UNIT V

Secured advances - Modes of creating charge – lien – Pledge – hypothecation – mortgage. Types of
securities – general principles of secured advances – advances against documents of title to goods -
LIC, FDR, Real Estate, gold ornaments and Letter of credit.

(10 hrs)

SKILL DEVELOPMENT ACTIVITIES

1. A report on the various banking documents such as account opening form for various
accounts, Know Your Customer Forms used by the customers.
2. A report on collection of various documents required to obtain loans from banks.

RECOMMENDED TEXTBOOKS

1. Sundharam, K. P. M., & Varshney, P. N. (1979). Banking Theory: Law and Practice. Chand.
(Reprint 2015)
2. Nirmala Prasad. K & Chandradoss .J,( 2007) Banking & Financial System, Himalaya
Publication edition
3. Gurusamy, S. (2009). Banking Theory Law and Practice. Tata McGraw-Hill Pub..

REFERENCE BOOKS

1. Santhanam. B(2007) ,Banking Theory, Law and Practice,Margham Publications .

 2. Maheshwari, D. S. Maheshwari (2014): Banking Theory Law and Practice, Kalyani
Publications.
3. Shekhar K.C & Lekshmy Shekhar,(2013), Banking Theory and Practice , Vikas Publications
4. Gupta. R. K (2001), Banking Theory Law and Practice, Jain Book Agency.
5. Vasanth Desai (1999), Indian Financial Systems Himalaya Publishing House.
6. RBI Bulletin, Trend in commercial Banking

JOURNALS

1. Journal of Banking and Finance ISSN: 0378-4266, Elsevier

2. Journal of Finance and Bank Management ISSN: 2333-6064 (Print) ISSN: 2333-6072
(online) American Research Institute for Policy Development.
3. Indian Journal of Finance ISSN 0973 – 8711, (www.indianjournaloffinance.com).
4. International Journal of Banking, Accounting and Finance – ISSN: 1755-3830(Print) ISSN:
1755-3849 (online), Inderscience Publisher’s.
5. International Journal of Money, Banking and Finance. ISSN 2277-9388,
(www.ijmbf-wealth.org) Wealth-IJMBF.

E-LEARNING RESOURCES

1. https://www.rbi.org.in/scripts/FS_Overview.aspx?fn=2752
2. https://financialservices.gov.in/sites/default/files/Negotiable%20Instruments%20Act1881.p
df
3. https://indianmoney.com/articles/relationship-between-the-banker-and-customer
4. https://corporatefinanceinstitute.com/resources/knowledge/other/non-performing-assets-in-i
ndian-banks/
5. http://www.allbankingsolutions.com/Banking-Tutor/Pledge-vs-Hypothecation-vs-Mortgage.
htm

Students will be able to

CO No. CO STATEMENT

CO 1 Identify the concept’s of banking

CO 2 Apply Law’s relating to banking industry

CO 3 Evaluate the role played by the banking institutions in the economy

CO 4 Assess the working of the banks

CO 5 Compare and analyse various credit facilities.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
CO/PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 2 1 1 1 1 2 2 3 3

CO2 3 2 3 1 1 1 2 2 3 3

CO3 3 1 2 1 1 1 3 2 3 3

CO4 3 2 2 1 1 1 3 2 3 3

CO5 3 1 1 0 1 1 2 3 3 3

AVERAGE 3 1.6 1.8 0.8 1 1 2.4 2.2 3 3

MODERATELY CORRELATED-2 WEAKLY CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Blended Classroom-E Content, Videos

Group Discussion
Quiz-Seminar

Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if

Level Limit any

K1 A-10X2 marks 50 20 Section A – Two

Questions from each
100 unit – consisting of
short answers.
K1. K 2 B-5/8x8 marks 200 40
Section B – At least
one question from
each unit. Not more
K2, K 3 C-2/4x20 marks 500 40 than 2 questions from
each unit.

Section C- Not more

than one question from
any unit.
 SEMESTER III COURSE PROFILE-B.COM

COURSE TITLE OF THE TOTAL END

CODE PAPER CREDITS HRS/WK HOURS L.T.P CA SEM TOTAL
CORPORATE
CM21/3C/CAC ACCOUNTING 4 6 90 3.3.0 40 60 100
MERCANTILE
CM21/3C/MLW LAW 4 4 60 3.1.0 40 60 100
RESEARCH
METHODOLOGY
AND
STATISTICAL
CM21/3C/RMS TECHNIQUES 4 5 75 3.2.0 40 60 100
ELEMENTS OF
COST
CM21/3C/ECA ACCOUNTING 4 5 75 3.2.0 40 60 100
PRONCIPLES OF
BE21/3A/PEC ECONOMICS
5 6 90 40 60 100
ADVERTISING
AND
SALESMANSHIP
CM21/3N/ADS 2 2 30 2.0.0 NA 50 50
SOFT SKILLS 3 2 30 40 60 100
26 30 450 - - -

+
 SEMESTER – III

CORPORATE ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: CM21/3C/CAC

CREDITS: 4 LTP: 3 3 0

COURSE OBJECTIVES

To enable the students

1. To understand the accounting procedure for issue of shares and redemption of preference
shares.
2. To understand the accounting treatment for issue and redemption of debentures.
3. To learn the provisions for preparation of Final Accounts of Joint Stock Companies.
4. To understand the accounting principles followed for alteration of share capital.
5. To understand the accounting treatment for winding up of companies.

COURSE OUTLINE

UNIT I

Issue of Shares – Forfeiture and Reissue of Shares – Buy Back of Equity – Underwriting of Shares–
Redemption of Preference Shares.

Rights issue- Bonus issue- Employee Stock Option Plan- Sweat Equity- Equity shares with
differential rights (Theory only).

(26 hrs)

UNIT II

Issue and Redemption of Debentures.

(20 hrs)

UNIT III
Profits Prior to Incorporation – Final Accounts of Joint Stock Companies as per new guidelines of
Schedule III Companies Amendment Act 2017 – Legal Requirements – Calculation of Managerial
Remuneration.

(20 hrs)

UNIT IV
Alteration of Share Capital – Internal Reconstruction – Surrender of Shares.

(10 hrs)

UNIT V

Liquidation – Statement of Affairs and Deficiency Account – Liquidator’s Final Statement of

Account.

(14 hrs)

THEORY: 20% PROBLEMS:80%

SKILL DEVELOPMENT ACTIVITIES

1. Students will be able to find out and compare the share prices of prominent companies.
2. To interpret financial statements of real time companies.

RECOMMENDED TEXTBOOKS

1. Gupta R.L and Radhaswamy M., (2013) Corporate Accounting I, Sultan Chand & Sons,
New Delhi.
2. Reddy T. S &. Murthy A, (2014), Corporate Accounting, Volume 1 & 2, Sixth Edition,
Margham Publications, Chennai

REFERENCE BOOKS

1. Arulanandam M.A. and Raman K.S; Corporate Accounting; Himalaya Publishing House.
2. Jain S.P, Narang K.L, Agrawal Simmi & Sehgal Monika;(2018) Corporate Accounting-I,
Ninth Edition, Kalyani Publishers, Ludhiana.
3. Maheswari S.N; Advanced Accountancy; Volume 1,10 th Edition; Vikas Publishing.
4. Shukla M.C, Grewal T.S. and.Gupta S.C; (2019),Corporate Accounting; S Chand & Sons,
New Delhi.;
5. Tulsian P C and C A Tulsian Bharat; Corporate Accounting; 2 nd Edition; S.Chand &
Sons,New Delhi.
JOURNALS
1. Journal of Business Finance and Accounting; Online ISSN:1468-5957; John Wiley &Sons
Ltd.
2. Journal of Accounting Auditing and Finance; ISSN: 0148-558X; Sage Publications.
3. International Journal of Corporate Finance and Accounting; ISSN: 2334-4629; IGI Global.
 4. The Journal of Corporate Accounting and Finance; Online ISSN: 0097-0053; Wiley
Periodicals Inc.
5. The CPA Journal; New York State Society of CPAs.
6. Journal of Accounting Research; Online ISSN: 1475-679X; University of Chicago Booth
School of Business.

E-LEARNING RESOURCES

1. https://commerceatease.com/terms-of-issue-of-shares/
2. https://gurujionlinestudy.com/issue-forfeiture-reissue-shares-study-material-notes-cor
porate-accounting/2/
3. https://www.toppr.com/guides/accountancy/issue-and-redemption-of-debentures/
4. https://www.youtube.com/channel/UCaXP40Q7n9vACnOZ-zT_GUQ
5. http://www.accountingnotes.net/debentures/redemption-of-debentures
6. http://www.mca.gov.in/SearchableActs/Schedule3.html
7. https://blog.ipleaders.in/rules-share-capital-alteration/
8. http://www.accounting.pl/en/liquidations

COURSE OUTCOMES
Students will be able to
CO CO Statement
No.

CO 1 Analyse the accounting treatment of issue of shares and redemption of

preference shares.

CO 2 Prepare accounts relating to issue and redemption of debentures.

CO 3 Prepare Statement of Profit & Loss and Balance Sheet of Joint Stock
Companies as per Schedule III, Companies Amendment Act 2017.

CO 4 Appreciate the accounting practices followed in alteration or reduction of share

capital.

CO 5 Apply accounting principles in preparation of Statement of Affairs and final

Statement of Accounts with respect to winding up of companies
MAPPING-COURSE OUTCOMES WITH PROGRAMME SPECIFIC OUTCOMES

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 3 3 2 0 2 1 2 2 2

CO2 3 3 3 2 0 2 1 2 2 2

CO3 3 3 3 3 0 3 1 2 2 2

CO4 3 3 3 3 0 2 0 2 2 2

CO5 3 3 3 3 0 2 0 2 2 2

AVERAGE 3 3 3 2.6 0 2.2 0.6 2 2 2

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk), Problem Solving, Quiz-Seminar-Assignments, Peer Learning,

Flipped Learning/Blended Classroom

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any

Level Limit

K1 A-10X2 50 20 Section A must have theory questions

marks 100 and short answer problems.
Two Questions from each unit
 K1. K 2 B-5/8x8 200 40 Section B must be have 2 theory
marks questions and 6problems.
At least one question from each unit

K2, K 3 C-2/4x20 500 40 Section C must have 1 theory

marks question and 3 problems
Not more than 2 questions from any
unit

SEMESTER – III

MERCANTILE LAW

TOTAL HOURS : 60 COURSE CODE :CM21/3C/MLW

CREDITS: 4 LT P: 3 1 0

COURSE OBJECTIVES

To enable students

1. To gain insight on the law governing general contracts.

2. To be aware about the mode of engaging in contracts and performance of the same, and the
remedies available for breach of contract.
3. To understand the creation and termination of contract of Agency.
4. To gain insight on legal rules relating to Indemnity, Guarantee Bailment and Pledge.
5. To be aware of legal provisions relating to Sale of Goods Act.

COURSE OUTLINE

UNIT I

Introduction – Nature of Contract – offer and Acceptance – Consideration – Capacity to Contract –

Free Consent.

(10 HRS)

UNIT II

Legality of Object – void Contracts – Contingent Contracts – Performance of Contract – Discharge

of Contract – Remedies for Breach of Contract – Quasi Contracts.
 (20 HRS)

UNIT III

Contract of Agency – Creation – Classification of Agents – Principal Agent Relationships –

Delegation of Authority – Personal Liability of Agent – Termination of Agency .

(10 HRS)

UNIT IV

Indemnity – Guarantee – Bailment - Pledge – Lien – Hypothecation – Charge – Mortgage.

(10 HRS)

UNIT V

Sale of Goods – Conditions and Warranties – Transfer of Property – Performance – Rights of an

Unpaid Seller.

(10 HRS)

SKILL DEVELOPMENT ACTIVITIES

1. The student will be able to enter into contracts of agency.

2. Students will be aware of their rights and duties in general contracts and in contracts of sale.

RECOMMENDED TEXTBOOKS

1. Kapoor N.D., Elements of Mercantile law, Sultan chand & co. 30th Ed.
2. Tulsian P.C. Business Laws, Tata Mcgraw Hill New Delhi.

REFERENCE BOOKS

1. Krishnan Nair, Law of contracts, Orient Longman Publishers.

2. Indian contract Act, 1872. – Bare act.
3. Sale of goods act, 1930. – Bare act.
4. Pillai R.S.N and Bhagavathi, Business Law, 3rd Ed., S.Chand & co.
5. Gulshan S.S.& Kapoor G.K., Business Laws 9th Ed New Age International,
6. Sreenivasan M.R., Business law 2nd Ed Margham Publication.
7. Kapoor N.D., Business laws, sultan chand & co. 28th Ed.

JOURNALS

1. International Journal of Law, Crime and Justice, Elsevier Publications, ISSN: 1756-0616
2. Journal of National Law University Delhi, Sage Publications,ISSN: 2277-4017
3. Journal of Legal Studies & Research (JLSR), The Law Brigade Publisher (India)ISSN
2455-2437
E-LEARNING RESOURCES

1. https://www.netlawman.co.in/ia/indian-contract-act
2. https://www.tutorialspoint.com/business_law/business_law_of_contract_act.htm
3. https://courses.lumenlearning.com/masterybusinesslaw/chapter/introduction-to-agency-and-
the-types-of-agents/
4. http://www.simplynotes.in/m-comb-com-2/special-contracts-indemnity-guarantee-bailment-
and-pledge-agency/
5. https://www.toppr.com/guides/business-law/the-sale-of-goods-act-1930/
6. https://www.lawteacher.net

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Apply basic elements required to enter into a valid contract under the Indian Contract
Act 1872

CO 2 Outline the remedies available to individuals in case of breach of contract.

CO 3 Analyse the relationship between agent and principal and its legalities

CO 4 Understand legal provisions relating to Indemnity, Guarantee, Bailment & Pledge.

CO 5 Gain knowledge on the main principles which govern trade and business under the
Sale of Goods Act 1872

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO PSO PSO PSO PSO PSO PSO PSO
3 4 5 6 7 8 9 10

CO1 3 1 3 2 0 0 2 2 2 3

CO2 3 1 3 2 0 0 2 2 2 3

CO3 3 2 3 2 0 0 2 2 3 3

CO4 3 1 3 2 0 0 2 1 2 3

CO5 3 1 3 2 0 0 2 3 2 3
 AVERAGE 3 1.2 3 2 0 0 2 2 2.2 3

KEY:STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Quiz-Seminar-Assignments

Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any

Level Limit

K1 A-10X2 marks 50 20 Section A – 2 questions from

100 each unit
K1. K 2 B-5/8x8 marks 200 40 Section B – at least one
question from each unit and not
K2, K 3 C-2/4x20 marks 500 40 more than 2 questions from one
unit
Section C Not more than one
question from any unit
 SEMESTER III

RESEARCH METHODOLOGY AND STATISTICAL TECHNIQUES

TOTAL HOURS: 75 COURSE CODE: CM21/3C/RMS

CREDITS: 4 ` LTP: 320

COURSE OBJECTIVES

To enable the students

1. To understand the concept of research and measurement techniques towards report writing.
2. To generate and evaluate an appropriate sampling frame and methods of data collection.
3. To understand the meaning and process of hypothesis testing (including one sample and two
sample test)
4. To understand the concept of independence of attributes
5. To apply correlation and regression analysis.

COURSE OUTLINE

UNIT-I
Introduction to Research- Definition, Types, Importance, Process - Analysis & Interpretation.
Report Writing.
(15 Hrs)

UNIT-II
Data Collection. Sampling and Methods of Sampling -Probability Sampling Methods and
Non-Probability Sampling Methods. Measurement - Meaning, Measurement Scales-Nominal,
Ordinal, Interval & Ratio Scales.
(10 Hrs)
UNIT-III
Introduction to sampling distributions. Interval Estimation of a Population Mean: Large and small
Sample, Determining the sample size; Interval Estimation of a Population Proportion. Hypothesis
Testing: Developing Ho and Ha - Type I & II Errors – One & Two – tailed test about a Population
Mean (Large and small case) – Hypothesis testing and decision Making – Calculating the
probability of Type II Errors – determining the sample size for a Hypothesis test about a Population
Mean.
(20 Hrs)

UNIT IV:
ANOVA – One way & Two way Classification. Non parametric tests – Chi-square Test for
Independence of Attributes & Homogeneity, Sign Test – Wilcoxon Signed Rank Test – Mann
Whitney – Wilcoxon Test – Kruskal Wallis Test
(15 Hrs)

UNIT V:

Rank Correlation. Regression: Least squares Method -Time Series-Introduction ,Utility,

Components-Measurement of Trend- Method of Least Squares-Straight & Parabolic Curve only,
Seasonal Variation-Simple Average.

(15 Hrs)

THEORY 30% PROBLEM 70%

SKILL DEVELOPMENT ACTIVITIES

Students should be able to effectively conduct research, to be able to read and evaluate journal
articles, to further develop critical thinking and analytic skills.

MOOCs

1. Research Methodology and Statistical Analysis By Dr. Subodh Kesharwani | Indira

Gandhi National Open University
2. Business Research Methods By Dr G Parameshwari | Department of Commerce, PES
College of Science Arts and Commerce, Mandya, Karnataka
3. Business Statistics By Dr Manju S | Maharani’s Women’s Commerce and Management
College, Mysore.

RECOMMENDED TEXT BOOKS

1. Gupta, S. P. Statistical Methods (2004). Sultan Chand & Sons Publisher, New Delhi.
2. Vittal, P. R. (1997). Business Statistics and Operations Research. Margham Publication
Chennai.
 3. Anderson Sweeney and Williams, Stastistics For Business and Economics, e8, Thomson
South Western.
4. J.K. Sharma, Business Staticstics , Pearson Education

REFERENCE BOOKS

1. Kothari, C. R. (2003). New Age International (P) Ltd. Research methodology.

2. Vohra, N. D. (2012). Business Statistics.
3. Elhance, D. N. (1957). Fundamentals of statistics. Kitab Mahal: Allahabad.
4. Sharma, J. K. (2007). Business statistics. Pearson Education India
5. Coleman, S., Greenfield, T., Stewardson, D., & Montgomery, D. C. (Eds.). (2008).
Statistical practice in business and industry (Vol. 72). John Wiley & Sons.

JOURNALS

1. Journal of Research Practice, ISSN 1712-851X, AU Press

2. International Journal of Social Research Methodology , Online ISSN: 1464-5300, Taylor
and Francis online

E-LEARNING RESOURCES

1. https://www.mymarketresearchmethods.com/types-of-data-nominal-ordinal-interval-r
atio/
2. https://stattrek.com/survey-research/sampling-methods.aspx
3. https://stattrek.com/hypothesis-test/hypothesis-testing.aspx
4. https://www.statisticssolutions.com/using-chi-square-statistic-in-research/

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Identify the various kinds of research and outline the appropriate

research design and process

CO 2 Apply quantitative and qualitative methods for data Collection ,

analysis and interpretation for business related research problem

CO 3 Formulate hypothesis and select appropriate test according to the

sample size

CO 4 Use the appropriate parametric and non- parametric test in hypothesis

testing.
 CO 5 Compute, analyse the results of correlation and regression and to interpret
the forecast using time series technique.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 0 2 0 3 1 0 2 2 3

CO2 3 0 2 0 3 1 0 1 2 3

CO3 3 0 3 0 3 3 2 2 2 3

CO4 3 0 2 0 3 3 2 2 2 3

CO5 3 1 2 0 3 3 2 2 2 3

AVERAGE 3 0.2 2.2 0 3 2.2 1.2 1.8 2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Videos-Problem Solving - Quiz

Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if

Level Limit any
 K1 A-10X2 50 20 Section A –2 questions
marks from each unit
100

Section – B – atleast 1
question from each unit.
Not more than 2 from any
unit (2 theory)

Section C – Not more

than 1 question from any
unit (1 theory)

SEMESTER – III
ELEMENTS OF COST ACCOUNTING

TOTAL HOURS: 75 COURSE CODE:CM21/3C/ECA

CREDITS: 4 LTP: 3 2 0

COURSE OBJECTIVES
To enable the students:
1) To learn the concepts and principles of cost accounting
2) To understand the importance of Cost Control
3) To understand the control of cost relating to various material losses
4) To understand accounting and control of labour cost
5) To acquire knowledge on overhead costing involving classification, allocation,
apportionment and absorption of overheads

COURSE OUTLINE
UNIT-I
Nature and significance of Cost Accounts – Financial vs. Cost Accounts – Definition of Cost
Accounting – Meaning, Scope, Objectives, Importance, Advantages and limitations of Cost
Accounting – Cost centre – Profit centre. Meaning of Activity Based Costing.
(5 hrs)

UNIT-II
Cost Classification and Cost Concepts – Elements of Cost – Preparation of Cost Sheets – Tenders
and Quotations.
(12 hrs)

UNIT-III
Material Management and Stores Control – Purchase routine- Stock levels – Stock Turnover Ratio
– Bin card – Stores Ledger – Perpetual Inventory System – ABC method of Stock Control –
Material Handling – Control of Wastage, Scrap, Spoilage and Defectives – Pricing of Issues –
FIFO, LIFO, HIFO, Base Stock, Simple Average, Weighted Average, Standard Price, Inflated Price
and Market Price Methods.
(18 hrs)

UNIT-IV
Labour cost – Time card and Job Card – Overtime and Idle Time – Labour Turnover – Methods of
Wage Payment – Methods of Incentive Schemes.
(22 hrs)

UNIT-V
Overheads – Factory, Administration, Selling and Distribution – Classification – Allocation –
Apportionment and Absorption of Factory Overheads - Machine hour Rate method.
(18 hrs)

THEORY: 20% PROBLEMS: 80%

SKILL DEVELOPMENT ACTIVITIES

1. Prepare a cost sheet for a real time product.
2. Calculate Labour Turnover Ratio for a Small Scale Industry

MOOCs
Cost Accounting By Prof. Varadraj Bapat - IIT Bombay.

RECOMMENDED TEXTBOOKS

1. Jain S.P. and Narang K. L., Cost Accounting, Kalyani Publishers, Ludhiana, Eighth Edition
2. Reddy T.S. and Hari Prasad Reddy Y., Cost Accounting, Margham Publications,
Chennai, Fourth Edition

REFERENCE BOOKS
1. Dr. Maheswari S.N, Principles of Cost Accounting, Sultan Chand & Sons, New Delhi
2. Murthy A. and Gurusamy S., Cost Accounting, Vijay Nicole, Chennai
3. Pillai R. S. N. and Bagavathi V., Cost Accounting, S.Chand,New Delhi
4. Saxena V.K. and Vashist C.D, Cost Accounting, Sultan Chand & Sons, New Delhi
5. Shukla M.C., Grewal T .S. and Dr.Gupta M.P., Cost Accounting, S.Chand, New Delhi

JOURNALS
1. The Indian Journal of Accounting. ISSN 0927-1479, Indian Accounitng Association
2. Journal of Cost Analysis & Parametrics. Print ISSN 1941-658X. Online ISSN 2160-4746. Taylor
& Francis
3. Journal of Cost Management. ISSN 1092-8057. WG & C
4. The International Journal of Accounting. ISSN 1094-4060. E-ISSN- 2213-3933

E-LEARNING RESOURCES

1.http://www.yourarticlelibrary.com/cost-accounting/cost-accounting-meaning-objectives-principles
-and-objections/55218
2.
http://www.accountingnotes.net/cost-accounting/cost-sheet/cost-sheet-meaning-advantages-and-pre
paration/7505
3. http://www.accountingexplanation.com/materials_and_inventory_cost_control.htm
4. https://www.tutorsonnet.com/introduction-to-labour-remuneration-homework-help.php
5
http://www.preservearticles.com/cost-accounting/here-are-your-brief-notes-on-allocated-and-apport
ionment-of-overheads/12305

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Outline the basic principles and concepts of cost accounting

CO 2 Prepare the statement of Cost and Provide insight into control of cost
CO 3 Prepare the statements relating to material purchase, issue and losses
CO 4 Compute the Labour cost under various remuneration schemes
CO 5 Analysis the different methods to compute overhead cost
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5 PSO 6 PSO 7 PSO 8 PSO 9 PSO 10
CO1 3 3 1 1 1 3 2 1 3 3
CO2 3 3 1 1 1 1 2 1 3 3
CO3 3 3 1 1 1 3 2 1 3 3
CO4 3 3 2 1 1 1 2 1 3 3
CO5 3 3 1 1 1 1 2 1 3 3
AVERAGE 3 3 1.2 1 1 1.8, 2 1 3 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED- 1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk LCD), Problem Solving, Group Discussion, Peer Learning

QUESTION PAPER PATTERN

Knowledge Level Section Word Marks Total Special Instructions if any

Limit
K1 A-10X2 marks 50 20 Section A - Two Questions
K1. K 2 B-5/8x8 marks 200 40 100 from each unit –Consisting of
K2, K 3 C-2/4x20 marks 500 40 theory and short answer
problems
Section B - At least one
question from each unit. Not
more than 2 questions from any
unit. (2 Theory questions)
Section C - Not more than one
question from any unit. (1
Theory question)

SEMESTER III

ADVERTISING AND SALESMANSHIP

(Offered to Other Departments)

TOTAL HOURS: 30 COURSE CODE: CM21/3N/ADS

CREDITS: 2 LTP: 200

COURSE OBJECTIVES

To enable the students

1. To understand the basic concepts in advertising and salesmanship.
2. To identify various methods of advertising.
3. To examine the ethics and recent trends in advertising and salesmanship industry

COURSE OUTLINE

UNIT I

Introduction to Advertising: Definition of Advertising - Evolution of Advertising, Features of

advertising - Advertising creativity- Factors determine the advertisibility of the product- Setting the
advertising objectives – AIDAS Model - Importance of Advertising – Functions of advertising -
Ethics in advertising.

(10 Hrs)

UNIT II

Types of advertising – Classification of advertising - Print media concepts – Newspapers –

Magazines – Packaging - Directory Advertising. Broadcast and Internet Media: Meaning of
Broadcast Media, Radio as Medium, Television as Medium, Internet Advertising, Email
Advertising, Push advertising, Sponsored advertising. Market Analysis, Evaluating the
effectiveness

(10 Hrs)

UNIT III

Salesmanship: Concept – Features of salesmanship, Qualities and Skills of Sales Executives ,

Classification of salesmanship, Functions, Duties and responsibilities of a salesman - Emerging
Trends in Salesmanship. Personal Selling: concept - objectives - Personal Selling Process,
Customer Delight. Incentives – Meaning – Types.

(10 Hrs)

SKILL DEVELOPMENT ACTIVITIES

1. Developing and presenting advertising campaigns for an imaginary product/services
2. Presenting as a salesperson and convincing to buy the product/services

MOOCs

Introduction to Advertising By Dr Richa Mandovra, Devi Ahilya Viswavidyalaya, Indore

RECOMMENDED TEXTBOOKS

1. Saravanavel, P., & Sumathi, S. (2012). Advertising and salesmanship. Margham publications
2. Belch. (2017) Advertising and Promotion. Tata McGraw Hill.

REFERENCE BOOKS

1. Wells.(2016) Advertising Principles and Practice, New Delhi, Prentice Hall of India.
2. Kenneth, E. Clow & Donald E. Baack. (2015) Integrated Advertising Promotion &
Marketing Communication. New Delhi: Prentice Hall.
3. Appannaiah.H.R and Ramnath, (2016) Advertising and Media Management, Himalaya
Publisher.

JOURNALS

1. Journal of Banking and Finance ISSN: 0378-4266, Elsevier

2. Journal of Finance and Bank Management ISSN: 2333-6064 (Print) ISSN: 2333-6072 (online)
American Research Institute for Policy Development.
3. International Journal of Banking, Accounting and Finance – ISSN: 1755-3830(Print) ISSN:
1755-3849 (online), Inderscience Publisher’s.

E-LEARNING RESOURCES:

1. https://www.investopedia.com/terms/a/atm.asp
2. https://www.enterpriseedges.com/banking-financial-service-trends-india
3. http://www.allbankingsolutions.com/Banking-Tutor/Pledge-vs-Hypothecation-vs-Mortgage.ht
m

COURSE OUTCOMES

Students will be able to

CO No. CO STATEMENT

CO 1 To identify the various fundamental and ethics in

advertising industry

CO 2 To compare the various advertising media of operations

 CO 3 To examine the concepts and recent trends in
salesmanship.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 1 2 1 1 1 1 2 2 3

CO2 3 1 2 1 1 1 1 2 2 3

CO3 3 1 2 1 1 1 1 2 2 3

AVERAGE 3 1 2 1 1 1 1 2 2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Blended Classroom-E Content, Videos-

Group Discussion

Quiz-Seminar-

Peer Learning-

QUESTION PAPER PATTERN

Section Word Limit Total

Marks

A-10/12X5marks 100 50
 SEMESTER IV COURSE PROFILE – B.COM

COURSE TITLE OF THE TOTAL END

CODE PAPER CREDITS HRS/WK HOURS L.T.P CA SEM TOTAL
COSTING
METHODS AND
CM21/4C/CMT TECHNIQUES 4 6 90 3.3.0 40 60 100
INDIRECT TAX
CM21/4C/ITL LAWS 4 5 75 3.2.0 40 60 100
MANAGEMENT
CM21/4C/MAG ACCOUNTING 4 5 75 3.2.0 40 60 100
 COMPUTER
APPLICATIONS
CM21/4C/CAB IN BUSINESS 3 4 60 2.0.2 40 60 100
INTERNATIONAL
BE21/4A/IBE BUSINESS 5 6 90 40 60 100
ENVIRONMENT
HUMAN
CM21/4N/HBR BEHAVIOUR 2 2 30 2.0.0 NA 50 50
SOFT SKILLS 3 2 30 40 60 100
25 30 450 - - -

SEMESTER IV

COSTING METHODS AND TECHNIQUES

TOTAL HOURS: 90 COURSE CODE: CM21/4C/CMT

CREDITS: 4 LTP: 3 3 0

COURSE OBJECTIVES
To enable the students

1. To understand the need for reconciliation of profits between Cost Accounting and Financial
Accounting
2. To foster knowledge on the procedures of Job, Batch and Contract costing
3. To compute the cost of maintenance and running of transport services
4. To ascertain the cost of the product at each stage of the manufacturing with respect to
various processes undergone during manufacturing
5. To study the marginal costing techniques as a decision-making tool

COURSE OUTLINE

UNIT I

Reconciliation of Cost and Financial Accounts – Importance – Need – Procedure for Reconciliation

(12 hrs)

UNIT II

Job Costing – Batch costing – Contract costing – Concepts, Difference - Profit or Loss on Contract
– Practical Problem

(18 hrs)

UNIT III

Operating Costing – Transport Costing – Cost Units - Transport Costing Procedure

(13 hrs)

UNIT IV

Process Costing – Features – Advantages – Limitations - Process Losses - Equivalent Units

(excluding Inter Process Profits) – Process Accounts.

(23 hrs)

UNIT V

Marginal Costing – Features, Advantages, Limitations – Marginal Costing and Absorption Costing
– CVP Analysis – Break Even Analysis - Applications of Marginal Costing and Decision Making
(Key factor, Make or buy decision, Idle facilities contribution, Plant merger decision, Product mix
or Sales mix, Export decision, Increment analysis, Product elimination, Plant or Equipment
Purchase decision)

(24 hrs)

THEORY: 20% PROBLEMS:80%

SKILL DEVELOPMENT ACTIVITIES

1. Preparing the service cost sheet for any existing small transport company
2. Calculating the cost of the product using the marginal costing techniques

MOOCs

COST ACCOUNTING by Prof. Varadraj Bapat , IIT Bombay

RECOMMENDED TEXTBOOKS

1. Jain S.P. and Narang K. L., Cost Accounting, Kalyani Publishers, Ludhiana, Eighth Edition
2. Reddy T.S. and Hari Prasad Reddy Y., Cost Accounting, Margham Publications, Chennai, Fourth
Edition

REFERENCE BOOKS

1. Dr. Maheswari S.N, Principles of Cost Accounting, Sultan Chand & Sons, New Delhi
2. Murthy A. and Gurusamy S., Cost Accounting, Vijay Nicole, Chennai
3. Pillai R. S. N. and Bagavathi V., Cost Accounting, S.Chand,New Delhi
4. Saxena V.K. and Vashist C.D , Cost Accounting, Sultan Chand & Sons, New Delhi
5. Shukla M.C., Grewal T .S. and Dr.Gupta M.P., Cost Accounting, S.Chand

JOURNALS

1. The Indian Journal of Accounting. ISSN 0927-1479, Indian Accounting Association

2. Journal of Cost Analysis & Parametrics. Print ISSN 1941-658X. Online ISSN 2160-4746. Taylor
& Francis
3. Journal of Cost Management. ISSN 1092-8057. WG & C
4. The International Journal of Accounting. ISSN 1094-4060. E-ISSN- 2213-3933

E- LEARNING RESOURCES

1. http://www.accountingnotes.net/cost-accounting/reconciliation-of-cost-and-financial-accounts/4
509
2. https://www.businesswritingservices.org/cost-accounting-sp-962412722/951-batch-costing-and-
contract-costing
3. https://www.fundamentalsofaccounting.org/service-costing/
4. http://www.accountancyknowledge.com/process-costing-problems-and-solutions/
5. https://www.accountingtools.com/articles/what-is-marginal-cost.html
COURSE OUTCOMES

Students will be able to:

CO No. CO Statement

CO 1 Reconcile the profits between Cost and Financial Accounting

CO 2 Analyze the principles of computing profits with relating to job and Batch order
costing system and construction contract costing

CO 3 Assess the cost of maintenance of transport service

CO 4 Evaluate the cost of the product at each stage of manufacturing.

CO 5 Make decisions based on techniques of marginal costing

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 3 1 1 2 1 1 1 3 3

CO2 3 3 1 1 2 3 1 1 3 3

CO3 3 3 1 1 2 1 1 1 3 3

CO4 3 3 1 1 2 1 1 1 3 3

CO5 3 3 1 1 3 1 3 1 3 3

AVERAGE 3 3 1 1 2.2 1.4 1.4 1 3 3

STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY CORRELATED- 1

NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk LCD), Problem Solving, Group Discussion, Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if
Level Limit any

K1 A-10X2 50 20 Section A - Two

marks 100 Questions from each unit
–Consisting of theory
K1. K 2 B-5/8x8 200 40 and short answer
marks problems
Section B - At least one
K2, K 3 C-2/4x20 500 40 question from each unit.
marks Not more than 2
questions from any unit.
(2 Theory questions)
Section C - Not more
than one question from
any unit. (1 Theory
question)

SEMESTER – IV

INDIRECT TAX LAWS

TOTAL HOURS: 75 HOURS COURSE CODE: CM21/4C/ITL

CREDITS: 4 LTP: 3 2 0
COURSE OBJECTIVES

To enable the students

1. To gain knowledge on the principle of Indirect tax laws.

2. To understand the procedural aspects of CGST.
3. To familiarize the functional aspects of Indirect taxation.
4. To understand the IGST & SGST laws.
5. To understand the types & valuation of goods under Customs Act.

COURSE OUTLINE

UNIT I

Tax – Features – Canons – Objectives of Taxation - Tax Vs Duty – Direct Tax Vs Indirect Tax –
Powers of Union / States – Types of Indirect Taxes.

(8hrs)

UNIT II

Procedural aspect : CGST ACT- Definitions - Basis of Levy- Registration & Exemption-
Composition Scheme-Transition Provisions-Supply of goods-Supply of Services-Types of
Supply-Composite Supply and Mixed Supply– Time of Supply-Valuation of Supply.
(Simple problems only)

(24hrs)

UNIT III

Reverse Charge Mechanism – Input Tax Credit-Blocked Credit- Input tax reversal- Books and
Records. (Simple problems only)

(13hrs)

UNIT IV

IGST ACT- Short Title and Commencement – Definition- SGST ACTS- Power to levy and
Collection- UTGST ACT- Power to levy and Collection- GST (Compensation to States ) Act.
Functional Aspect: Returns-Offences and Penalties- Assessment-Refunds- Anti Profiteering.

(20 hrs)

UNIT V

Customs Act – Objectives – Levy and Collection – Classification of Goods – Types of Customs
Duty – Valuation of Goods – High Sea sales.

(10 hrs)
THEORY 80 % PROBLEMS 20%

SKILL DEVELOPMENT ACTIVITIES

Students will be able to help the industry and small trader to workout their GST and timely
submission tax return to avail the benefit of tax credit mechanism.

MOOCs

Introduction to GST , By Professor Anirban Ghosh | Netaji Subhas Open University

RECOMMENDED TEXTBOOKS

1. Dr.S.Varadharaj, Indirect taxation(GST and Customs),Sri Rudhra learning.

2. Datey, V.S. (2018), GST Law&Practice with Customs&FTP. Taxmann Publication Pvt.Ltd. ,New
Delhi,.
3. Singhania.V.S., & Singhania, M. (2019), Students' Guide to Income Tax. Taxmann Publications
Pvt.

REFERENCE BOOKS

1. Reddy, T. S. Y, Hariprasad Reddy (2019), Business Taxation (Indirect Taxes)., Margam

Publication.
2. Datey.V.S. ,(2018) ,Customs Law Practice & Procedures, Taxmann Publication Pvt.Ltd. ,New
Delhi, Manoharan. T.N., Hari.G.R,(2019), Students handbook on Taxation, Snow White
Publication Pvt. Ltd,.
3. Mohammad. Rafi, (2019), Indirect Tax Laws, Bharat publication.
4. Datey.V.S.,(2019), GST Ready Reckoner , Taxmann Publication,.

JOURNALS
1. International Journal of Accounting and Taxation, ISSN: 2372-4978 (Print Version) ISSN:
2372-4986 (Electronic Version).
2. Tax Journal, LexisNexis.
3. Journal of International Accounting, auditing and taxation, Elsevier, ISSN:1061-9518.

E-LEARNING RESOURCES

1. https://www.knowledgiate.com/canons-of-taxation/
2. https://www.indiafilings.com/gst-portal/igst-act/application-provisions-central-goods-services.ta
x-act?pageno=2
3. http://www.gstcouncil.gov.in/cgst-rules
4. https://cleartax.in/s/gst-penalties-and-appeals
5. http://www.gstcouncil.gov.in/igst-notifications
6. http://www.cbic.gov.in/htdocs-cbec/customs/cs-acts-botm

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Outline the basic concepts of taxation.

CO 2 Assess the framework of time, place of supply, reverse charge mechanism

& related provisions.

CO 3 Acquire the knowledge on the basis of assessment & returns to be filed.

CO 4 Acquire knowledge on the basis of levy & provision relating to the supply
of IGST & SGST.

CO 5 Gain knowledge on Customs Act & related provisions.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 1 3 3 0 0 0 0 3 2

CO2 3 1 3 3 0 2 0 2 3 3

CO3 3 0 3 3 0 1 0 0 3 3

CO4 3 0 3 3 0 1 0 2 2 3

CO5 3 1 3 3 0 1 0 2 3 3

AVERAGE 3 0.6 3 3 0 1 0 1.2 2.8 2.8

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Peer Learning

Quiz-Seminar

Flipped Learning/Blended Classroom-E Content, Videos

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any

Level Limit

K1 A-10X2 marks 50 20 Section A

100 2 questions from each unit

K1. K 2 B-5/8x8 marks 200 40 Section B At least 1 from
each unit and not more than 2
from any unit
K2, K 3 C-2/3x20 marks 500 40
Section C not more than 1
from any unit.

SEMESTER – IV

MANAGEMENT ACCOUNTING

TOTAL HOURS: 75 COURSE CODE: CM21/4C/MAG

CREDITS: 4 LTP: 3 2 0

COURSE OBJECTIVES

To enable the students

1. To understand the basic concepts of management accounting and its techniques.

2. To read, interpret and analyse the financial statements.
3. To impart knowledge of cash flow and fund flow statements.
4. To provide an understanding of various types of budgets
5. To acquire knowledge on variance analysis

COURSE OUTLINE

UNIT I

Management Accounting-Meaning-Scope- Importance and Limitations-Management Accounting

Vs Cost Accounting, Management Accounting Vs Financial Accounting, HRA (Theory only)

(5hrs)

UNIT II

Analysis and Interpretation of Financial Statements-Nature-Types of Financial

Analysis-Methods-Techniques of Financial Analysis-Comparative statements, Common Size
statement and Trend Analysis – Economic value addition and Du Pont (Theory only) – Ratio
Analysis-Classification of Ratios- Liquidity, Profitability, Turnover, Capital Structure and Leverage
Ratios, Interpretation, Benefits and Limitations.

(20hrs)
UNIT III

Fund Flow: Concept of Funds, sources and uses of funds (Theory Only).

Cash Flow-Utility of Cash Flow statement-construction of cash flow statement as per AS

3-Distinction between Fund Flow and Cash Flow Statements.

(18hrs)

UNIT IV

Budgets and Budgetary Control- Meaning-objectives-advantages-Limitations-Installations of

Budgetary control system-Classifications of Budgets based on Time, Functions and Flexibility.
 (12hrs)

UNIT V

Standard Costing: Meaning and applicability - Variance Analysis: Meaning and significance of
variance analysis, Analysis of Cost Variances - Material, Labour, Overheads and Sales Variances.

(20hrs)

THEORY: 20% PROBLEMS:80%

SKILL DEVELOPMENT ACTIVITIES

1. Calculate and interpret ratios of real company - Unit 2

2. Preparation of Budgets for newly started company - Unit 4

MOOCs

1. Management Accounting by By Prof. Anil K. Sharma, IIT Roorkee

RECOMMENDED TEXTBOOKS

1. Maheswari, D. S, “Principles of Management Accounting” Sultan Chand & Sons. Delhi-53,

17th Edition

2. Reddy, T. S., & Hari Prasad Reddy, A, Management accounting. Margham Publication,
15th Edition.

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.

JOURNALS

1. International Journal of Behavioural Accounting and Finance, INDERSCIENCE Publishers,

ISSN 1753-1977
2. The Management Accountant Journal, Dr. Ketharaju Siva Venkata Sesha Giri Rao, ISSN
09723528

E-LEARNING RESOURCES

1. http://www.accountingnotes.net/management-accounting/management-accounting-meaning-
limitations-and-scope/5859
 2. https://www.wallstreetmojo.com/ratio-analysis/
3. https://www.accountingtools.com/articles/how-to-prepare-a-cash-flow-statement.html?rq=c
ash%20flow%20statement
4. https://courses.lumenlearning.com/sac-managacct/chapter/introduction-to-budgeting-and-bu
dgeting-processes/
5. http://www.accountingnotes.net/cost-accounting/variance-analysis/what-is-variance-analysis
-cost-accounting/10656

COURSE OUTCOMES

The students will be able to

CO NO CO STATEMENT

CO 1 Understand the basic concepts of management accounting and human

resource accounting

CO 2 Analyse and interpret financial statements with the help of ratio analysis.

CO 3 Prepare cash flow statement as per AS III and understand the concept of
fund flow.

CO 4 Analyze budgeting techniques for forecasting

CO 5 Compute the various cost variances

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

 CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 3 3 1 1 2 1 2 3 3

CO2 3 3 2 1 1 0 2 1 2 3

CO3 3 3 2 1 1 0 2 1 2 3

CO4 3 3 2 1 1 3 3 2 3 3

CO5 3 3 2 1 1 0 2 1 2 3

AVERAGE 3 3 2.2 1 1 1 2 1.4 2.4 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk LCD), Problem Solving, Group Discussion, Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if

Level Limit any

K1 A-10X2 marks 50 20 Section A - Two

100 Questions from each unit
K1. K 2 B-5/8x8 marks 200 40 –Consisting of theory
and short answer
K2, K 3 C-2/4x20 500 40 problems
marks Section B - At least one
question from each unit.
Not more than 2
questions from any unit.
(2 Theory questions)
Section C - Not more
than one question from
any unit. (1 Theory
question)
 SEMESTER – IV

COMPUTER APPLICATIONS IN BUSINESS

(PRACTICAL ONLY)

TOTAL HOURS: 60 COURSE CODE: CM21/4C/CAB

CREDITS: 3 LTP: 2 0 2

COURSE OBJECTIVES

To enable the students

1) To understand the basic functions of MS office Excel.

2) To gain knowledge in the functions of Excel.
3) To learn about SPSS software and perform different kinds of statistical tests.
4) To understand tally software & to maintain computerized accounts of a business concern.
5) To discuss how inventory is accounted in Tally.

COURSE OUTLINE

UNIT I

MS Excel: Workbook and Worksheet –Entering Data, Editing, Formatting; Referencing Cells; Data
– Sort, Filter, Subtotal, Validate, Table.

(15 hrs)

UNIT II

MS Excel: Functions in Excel; Goal Seek; Scenario; Pivot Table; What-if-analysis; vlookup and
hlookup; Charts and Graphs.

(15 hrs)

UNIT III

SPSS: Introduction – Descriptive Statistics – Correlation - Regression – Hypothesis Testing – t test

– ANOVA – Chi-Square test.

(10 hrs)

UNIT IV

Tally Package:Configuration of Tally; Tally Screens and Menus; Company Information – Creating,
Selecting, Altering, Closing a Company; Accounting Information – Creating, Displaying, Altering
and Deleting Groups and Ledgers; Voucher Entries – Types of Vouchers, Displaying, Altering and
Deleting Vouchers.
 (10 hrs)

UNIT V

Tally Package: Inventory Information – Creating, Displaying, Altering and Deleting Stock Groups,
Stock Categories, Stock Items, Unit of Measures, Reports – Displaying Different types of
Accounting and Inventory Reports, Changing Display Format of Reports, Printing Reports.

(10 hrs)

SKILL DEVELOPMENT ACTIVITIES

Equipping the students to use computers which is needed for corporate jobs.

RECOMMENDED TEXTBOOKS:

1. Ahmed P. Rizwan, Tally ERP 9, Margham Publications Pvt ltd.

2. Walkenbach John , Microsoft Excel 2013 Bible- The Comprehensive Tutorial Resource, Wiley
Publications.

REFERENCE BOOKS:

1. Palanivel.S, Tally – Accounting Software (for U.G. & P.G. Courses).

2. Nadhani.A.K, Implementing Tally 6.3- The Ultimate Guide for Tally Users & Aspirants, Bpb
Publications.
3. Sundaramoorthy.V, Genesis Tally Bible, VBSE Pvt ltd.
4. Asthana.H.S & Bhushan.B, Statistics for Social Sciences, PHI Learning Pvt Ltd, Second
edition.
5. Srivastava.V & Seth.P ,Master Microsoft Excel 2016

E-LEARNING RESOURCES:

1. https://www.auditexcel.co.za/article/other-tools-in-excel/
2. https://www.computergaga.com/excel/functions/
3. https://www.spss-tutorials.com/basics/
4. https://www.tallyclub.in/
5. https://tallysolutions.com/business-guides/inventory-management-in-tally-erp9/
COURSE OUTCOMES

Students will be able to:

CO NO. CO STATEMENT

CO1 Outline the various tools of excel such as entering data, editing, formatting,
referencing cells, sorting and filtering data

CO2 Demonstrate the understanding of the functions of excel such as goal seek,
scenario, pivot table , What if analysis, vlook up, charts and graphs.

CO3 Formulate solutions by using correlation, regression, Anova and Chi square test in
SPSS.

CO4 Evaluate the basic concepts in Tally and prepare Profit & loss a/c and Balance
sheet of companies in Tally.

CO5 Identify stock groups, stock categories & stock items and manage inventory in
Tally.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PS PSO 1 PSO 2 PSO 3 PSO 4 PSO 5 PSO 6 PSO 7 PSO 8 PSO 9 PSO
O 10
CO1 3 1 0 1 3 3 1 2 2 3
CO2 3 1 0 1 3 3 1 2 2 3
CO3 3 1 0 1 3 3 2 3 2 3
CO4 3 3 0 1 3 3 2 2 2 3

CO5 3 3 0 1 3 3 2 2 2 3
AVERA 3 1.8 0 1 3 3 1.6 2.2 2 3
GE

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Flipped Learning: E Content, Videos

QUESTION PAPER PATTERN

Section Total Special Instructions if any

A-5X20 marks Section A -

100 Each question from each unit.

 SEMESTER IV

HUMAN BEHAVIOUR

(OFFERED TO OTHER DEPARTMENT STUDENTS)

TOTAL HOURS: 30 COURSE CODE: CM21/4N/HBR

CREDITS : 2 LTP: 2 0 0

COURSE OBJECTIVE

To enable the students

1. To understand the HR environment and to know the features of individual and group
behaviour.
2. To identify what motivates humans and about various aspects of leadership.
3. To develop a conceptual understanding of conflicts and how to manage it.

UNIT I

Social System: Individual Behaviour, Group Behaviour – Characteristics & Stages of Group
Development, Informal Group – Nature & benefits.

(10 hrs)

UNIT II

Motivation- Meaning, types, Incentives (Financial & Non Financial) & Rewards.

Fundamentals of Leadership – Nature, Styles of Leadership, Qualities of a Leader.

(12 hrs)

UNIT III

Managing Conflicts – Nature & Process, Management of Conflicts.

(8 hrs)

SKILL DEVELOPMENT ACTIVITIES

To engage the students in group activities such as role playing which will help them
understand ideal human behavior.

MOOCs
Human resource development By Prof. KBL Srivastava, IIT Kharagpur

SUGGESTED READINGS

1. Barry L Reece , Human Relations, Principles & Practices, South- Western, Cengage
.Learning 2014
2. Laura Portolese Dias, Beginning Human Relations- Creative Commons, 2012
3. Lamberton, Human Relations & You, McGraw Hill Higher Education ,
4. Robert N Lussier Human Relations in Organisations: Applications & Skill Building- 2014
5. Kathryn. W. Hegar. , Modern Human Relations at Work, 10th Edition, Mountain View
College, Cenage Learning, Higher Education.

JOURNALS

1. Journal of Human Relations

2. South Asian Journal of Human Resources Management
3 .Human Resource Management Review
4. Research in Personnel and Human Resources Management
5. Journal of Organizational Behaviour

E-RESOURCES
1. www.hum.sagepub.com/
2. www.Tavinstituteorg/humanrelations/
3. www.springer.com
4. www.encyclopediacom/topic/ Human_Relations.aspx

COURSE OUTCOMES:

Students will be able to

CO No. CO Statement

CO 1 Identify the characteristics of individual and group behaviour.

CO 2 Analyse about the various aspects of compensation structure and leadership.

CO 3 Assess the process of conflict management.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 1 2 1 1 1 1 2 2 3

CO2 3 1 2 1 1 1 1 2 2 3

CO3 3 1 2 1 1 1 1 2 2 3

AVERAGE 3 1 2 1 1 1 1 2 2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Blended Classroom-E Content, Videos-

Group Discussion

Quiz-Seminar-

Peer Learning-

QUESTION PAPER PATTERN

Section Word Limit Total

Marks

A-10/12X5marks 100 50
 SEMESTER V COURSE PROFILE – B. COM

TOTAL END
COURSE CODE TITLE OF THE PAPER CREDITS HRS/WK HOURS L.T.P CA SEM TOTAL
FINANCIAL
CM21/5C/FMG MANAGEMENT 4 6 90 3.3.0 40 60 100
COMPANY AND
LIMITED LIABILITY
CM21/5C/CLP PARTNERSHIP LAWS 4 6 90 3.3.0 40 60 100
INCOME TAX THEORY
CM21/5C/IT1 LAW AND PRACTICE I 4 6 90 3.3.0 40 60 100
CM21/5E/MKG MARKETING

OR OR

MANAGEMENT
CM21/5E/MIS INFORMATION
SYSTEMS
5 6 90 4.2.0 40 60 100
CM21/5E/IEP INNOVATION AND
ENTREPRENEURSHIP

OR OR

CM21/5E/CSM CORPORATE
PLANNING &
STRATEGIC
MANAGEMENT
5 6 90 4.2.0 40 60 100
21 30 450 - - -

COURSE PROFILE – B. COM SELF STUDY

COURSE CODE TITLE OF THE PAPER CREDITS

CM21/5SS/POI Principles Of Insurance 2
CM21/5SS/RMT Retail Management 2
CM21/5SS/ITR Internship 1
 SEMESTER – V

FINANCIAL MANAGEMENT

TOTAL HOURS: 90 COURSE CODE: CM21/5C/FMG

CREDITS: 4 L T P: 3 3 0

COURSE OBJECTIVES

To enable students

1. To understand how crucial financial decisions are taken in a firm and gain insight into
wealth maximisation and profit maximisation.
2. To understand the cost of capital, importance of leverage and capitalisation.
3. To select and apply techniques for long term decision making using capital budgeting
concepts.
4. To understand the dividend policies of a firm.
5. To select and apply techniques for short term financial needs of the firm using working
capital management concepts.

COURSE OUTLINE

UNIT I

Financial Management–Introduction-Scope-Finance and other related disciplines-Financial

Functions- Functions of Finance Manager in 21st Century. Financial Goals: Profit Maximisation
Vs Wealth Maximisation. Time value of Money.

(10 Hours)

UNIT II

Concept of Cost of Capital. Measures of Specific and Overall Cost of Capital. Financing Decision.
Leverage-Operating, Financial and Combined. Determinants of Capital Structure - Optimum
Capital Structure. Financial Planning - Objects and Characteristics. Capitalisation - Over and
Under Capitalisation. (25 hours)

UNIT III

Capital Budgeting- Estimating Cash Flows- Evaluation Techniques, Traditional and Discounted
Cash Flow Techniques (Risk analysis Excluded)–Capital Rationing (Theory only)

(25 hours)
UNIT IV

Dividend Decision: Factors determining Dividend Policy - Stable Dividend Policy-Stock Dividend
(Theory) Sources of Funds – Long term and Short-term Funds.

(12 hours)

UNIT V

Working Capital Management: Need for Working Capital –Determinants of Working Capital-
Operating Cycle - Computation of Working Capital-Management of Cash, Inventory, Accounts
Receivable and Accounts Payable.

(18 hours)

THEORY 50% PROBLEMS 50%

SKILL DEVELOPMENT ACTIVITIES

1. To evaluate and rank the different projects based on their merits.

2. To estimate the Working Capital requirements of a business concern.

MOOCs

Working Capital Management By Prof. Anil K. Sharma Department of Management Studies

Indian Institute of Technology Roorkee

RECOMMENDED TEXTBOOKS

1. M.Y.Khan and P.K.Jain Basic Financial Management, Tata McGraw-Hill

Education
2. Dr. A. Murthy, Financial Management, Margham Publications

REFERENCE BOOKS

1. Pandey I.M.: Financial Management, Vikas Publishing House Pvt Ltd

2. Maheswari . S.M.: Financial Management, Sultan Chand & Sons
3. Prasanna Chandhra: Financial management theory and practice, McGraw-Hill Education
4. Dr. Rustagi P R, Fundamentals of Financial management , Taxman’s publication,14 th

edition
5. Paramasivan C & Subramanian T, Financial Management, New Age International
Publishers
JOURNALS

1. Journal of Multinational Financial Management-Elsevier ISSN: 1462-6004

2. Financial Management – Wiley Online ISSN:1745-6622
3. International Journal of Financial Management , Publishing India Group, ISSN:
2229-5682
4. Indian Journal Of Finance, Associated Management Consultants Private Limited, New
Delhi ISSN 0973 - 8711

E-LEARNING RESOURCES

1. https://www.managementstudyguide.com/financial-management.htm
2. https://corporatefinanceinstitute.com/resources/knowledge/finance/cost-of-capital/
3. https://www.investopedia.com/terms/c/capitalbudgeting.asp
4. https://efinancemanagement.com/dividend-decisions
5. https://cleartax.in/s/working-capital-management-formula-ratio

COURSE OUTCOMES

Students will be able to

CO CO Statement
No.

CO 1 Apply conceptual understanding about the role and functions of the finance manager in
the new millennium

CO 2 Identify various components in the firm’s capital structure and use leverages to construct
an optimum capital structure.

CO 3 Evaluate feasible financial alternatives while making long term investments

CO 4 Assess various dividend policies adopted by firms

CO 5 Formulate day to day working capital requirements of the firm using working capital
techniques.
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 0 2 3 0 0 3 2 3 3

CO2 3 2 2 3 2 0 3 0 3 3

CO3 3 2 3 3 1 0 3 2 3 3

CO4 3 2 3 3 1 0 3 1 3 3

CO5 3 3 3 2 1 0 3 1 3 3

AVERAGE 3 2.2 2.6 2.8 1 0 3 1.2 3 3

KEY:STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Problem Solving

Quiz-Seminar-Assignments

Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions if any

Level Limit s

K1 A-10X2 50 20 Section A must have 5 theory

marks 100 questions and 5 short answer
problems.
K1. K 2 B-5/8x8 200 40 Two Questions from each unit
marks Section B must have 4 theory
questions and 4 problems.
K2, K 3 C-2/4x20 500 40 At least one question from each unit
marks Section C must have 2 theory
question and 2 problems
Not more than one question from any
 unit

SEMESTER V

COMPANY AND LIMITED LIABILITY PARTNERSHIP LAWS

TOTAL HOURS: 90 COURSE CODE: CM21/5C/CLP

CREDITS: 4 L T P: 3 3 0

COURSE OBJECTIVES

To enable the students

1. To interpret the nature, kinds of companies and procedure for incorporation of companies.
2. To gain an indepth knowledge of the important documents forming part of incorporation of
a company
3. To acquire knowledge on provisions relating to membership of a company and transfer and
transmission of shares
4. To understand the various kinds of the meetings of a company, structure of the Board of
Directors and provisions relating to winding up of a company and law relating to Insolvency
and Bankruptcy Code.
5. To explore the law relating to Limited Liability Partnership and conversion of different
forms of organisation into Limited Liability Partnership.

COURSE OUTLINE

UNIT I

Legal framework of Company law in India- Meaning and Definition of Joint Stock Company –
Features of a company – Corporate Veil - Kinds of companies – Start-up companies in India: An
overview. One Person company: Meaning, Features, Formation, Conversion of One Person
Company. Incorporation of a company-Promotion- Role of Promoters.

(20 Hrs)

UNIT II

Memorandum of Association – Contents and alteration – Doctrine of Ultra Vires. Articles of

Association – contents and alteration – Distinction between Memorandum of Association and
Articles of Association– Doctrine of Constructive Notice – Doctrine of Indoor Management.
Prospectus – Contents – Types of Prospectus – Misstatements in prospectus. An Introduction to
MCA 21 and XBRL

(18 Hrs)
UNIT III

Membership of a company: Meaning, Definition, Modes of acquiring Membership. Register of

Members – Cessation of membership – Rights and liabilities of members – Veto power. Share
Certificate & Share Warrant. Transfer and transmission of shares.

(15 Hrs)

UNIT IV

Structure of board of directors - Committees of a company. Meetings of Board of directors –

meeting of share Holders- Virtual meetings. Various resolutions. Voting Rights -E- Voting.
Requisites of a valid meeting: Quorum - Notice - Minutes. Corporate governance relating to
structure of the board- - Corporate Social Responsibility. Winding Up – Meaning - Types of
winding up- Closure of Companies through STK Process. Insolvency and Bankruptcy Code (IBC)-
Role of NCLT in Solvency and Bankruptcy (NCLT).

(25 Hrs)

UNIT V

Limited Liability Partnership (LLP): Meaning – Features – Nature-Incorporation of LLP –

Conversion of Firm, Private Company, Unlisted Public Company to LLP- Duties and
Responsibilities of Partners. Differences between Company, LLP and Partnership. An introduction
to Mega firms. Company law: A Global perspective.
(12 Hrs)

SKILL DEVELOPMENT ACTIVITIES

1. Drafting of Minutes of a meeting and preparing MOA and AOA for an imaginary company
2.Learn various concessions granted by Companies Act to Startup companies

MOOCs

Corporate social responsibility by Prof. Aradhna Malik, IIT Kharagpur

RECOMMENDED TEXTBOOKS

1. Kapoor.N.D. (2019). Elements of Company Law (30th ed.). Sultan Chand & Sons, New
Delhi.
2. Tulsian, P.C. (2018). Business and Corporate Laws (6 ed.). Tata Mcgraw Hill, New Delhi.
th
REFERENCE BOOKS

1. Garg, Kamal. (2018). Insolvency and Bankruptcy Code Ready Reckoner. ICSI.
2. Kapoor, G.K, et al. (2019). Company Law – A Comprehensive Text Book on Companies
Act 2013 (As amended by Companies (Amendment) Act 2019). (22 ed.). Taxmann.
nd

3. LLP Manual - An Authentic Compendium of Act/Rules/Circulars & Notifications on Law

relating to LLPs LLP Manual. (2017). (7 ed.). Taxmann.
th

4. Singh, Avatar. (2019). Company Law (17 ed.). Eastern Book Company.
th

5. Study Material for Executive Program for students by ICSI. (2020). ICSI.

JOURNALS

1. Journal of Corporate Law Studies, ISSN: 1757-8426, Taylor & Francis Online.
2. International Company and Commercial Law Review, ISSN: 0958-5214, Sweet & Maxwell.
3. The Chartered Secretary, ISSN: 0972-1983, ICSI.
4. ICSI IPA Insolvency and Bankruptcy Journal, ICSI Insolvency Professionals Agency.
5. Corporate Governance: An International Review, ISSN:1467-8683, Wiley Online.
6. The Yale Law Journal, ISSN: 0044-0094, Yale Law Journal Company.

E-LEARNING RESOURCES

1) https://www.setindiabiz.com/learning/types-of-company-companies-act-2013/
2) http://www.mca.gov.in/MinistryV2/stepstoformanewcompany.html
3)
https://edurev.in/studytube/Modes-of-Acquiring-Membership--Rights--Duties-Memb/b0f592fb-b6
6d-453d-b5de-38a4df5d9163_t
4) https://www.icsi.edu/media/webmodules/IBC_2016_Final29Sept2017.pdf
5) http://www.mca.gov.in/MinistryV2/natureoflimitedliabilityparterneshipllp.html
COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Explain nature and kinds of companies and procedure for formation of

companies

CO 2 Gain knowledge on the Memorandum of Association, Articles of

Association and Prospectus and the doctrines of Ultra Vires,
Constructive Notice and Indoor Management

CO 3 Learn different ways of obtaining membership in a company and its

termination and the procedure for transfer and transmission of shares

CO 4 Understand the provisions regarding conduct of meetings of the Board

of Directors and Shareholders, Voting Rights and Resolutions,
Procedure for Winding up and Law relating to Insolvency and
Bankruptcy Code(IBC)

CO 5 Outline the concept of LLP and discuss the Rights and Liabilities and
the conversion of Firms, Private Companies and Unlisted Public
companies

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

PS PS PS PS PS PS PS PS PS PS
CO/PS O O O O O O O O O O
O 1 2 3 4 5 6 7 8 9 10

CO1 3 0 3 0 0 0 2 3 3 3

CO2 3 0 3 0 0 0 2 2 3 3

CO3 3 3 3 2 0 0 3 1 3 3

CO4 3 0 3 0 0 0 3 2 3 3

CO5 3 0 3 0 0 2 3 3 3 3

AVERA 3 0. 3 0. 0 0. 2. 2. 3 3
GE 6 4 4 6 2
KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2
WEAKLY CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD), Flipped Learning: E Content, Videos, Group Discussion on
Case Laws, Crossword Puzzles-Seminars

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions if any

Level Limit s

K1 A-10X2 50 20 1. Section A - Two Questions from each

marks 100 unit
2. Section B - At least one question
K1, K 2 B-5/8x8 200 40 from each unit. Not more than 2
marks questions from any unit.
3. Section C - Not more than one
K2, K 3 C-2/4x20 500 40 question from any unit.
marks
 SEMESTER – V
INCOME TAX THEORY, LAW AND PRACTICE-I
(The provisions for the Assessment Year preceding the current assessment year will be
applicable with respect to the syllabus)

TOTAL HOURS: 90 COURSE CODE: CM21/5C/IT1

CREDITS: 4 LTP: 3 3 0

COURSE OBJECTIVES

To enable the students

1) To understand the basic concepts & definitions under the Income Tax Act,1961.
2) To compute the residential status of an assessee and the incidence of tax.
3) To compute 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 the income from Business & Profession considering its basic principles & specific
disallowances.

COURSE OUTLINE
UNIT I
Meaning of Income-Important definitions under the Income Tax Act- scope of total income.
(7 hrs)

UNIT II
Residential Status and Incidence of tax of an Individual. (7 hrs)

UNIT III
Income from Salaries- scope of salary income- Allowances, Perquisites and its
valuation-Deductions from salary income.
(28
hrs)

UNIT IV
Income from House Property- Computation of Annual value-Deductions from annual Value.
(18hrs)

UNIT V
Income from Business or Profession- Basic Principles of arriving at business income-Losses
incidental to trade-specific deductions in computing income from business- General deductions
under sec37(1)- Depreciation- specific disallowances under the Act- Deemed business profits
chargeable to tax- compulsory maintenance of account- Audit of accounts of certain
persons-specific provisions for computing incomes on estimated basis under sec44AD, ADA, AE.

(30 hrs)
THEORY: 30% PROBLEMS:70%

MOOCs:
Direct Tax - Laws and Practice by Prof.Subhrangshu Sekhar Sarkar

RECOMMENDED TEXTBOOKS:
1. Dr. Vinod K.Singhania Dr. Monica Sighania, Students Guide to Income Tax, Taxman
Publication, New Delhi
2. T.S. Reddy & Y. HariPrasad Reddy, Income Tax Theory Law and Practice, Margham
Publications,Chennai.

REFERENCE BOOKS:

1. Manoharan T.N & Hari.G.R, 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
4. Lal B.B., Direct Taxes, Konark Publishers Pvt.Ltd, New Delhi.
5. Vinod K.Singhania,Monica Singhania, Direct Taxes, Taxmann publications Pvt.Ltd.New
Delhi.
6. Mehrotra H.C., Goyal.S.P, Income Tax Law And Practice, Sahitya Bhawan Publications,
Agra.

JOURNALS
1. Journal of accounting and taxation, ISSN:2141-6664
2. Journal of taxation, ISSN:00224863
3. Income tax tribunal decisions
4. Direct tax report journal.
5. Journal of International Accounting, auditing and taxation, Elsevier, ISSN:1061-9518.

E-LEARNING RESOURCES:

1. incometaxindia.gov.in
2. https://lawtimesjournal.in/introduction-and-basic-concept-of-income-tax/
3. https://www.taxraahi.com/learn/category/house-property-tax/
4. http://incometaxmanagement.com/Pages/Gross-Total-Income/Salaries/Salaries-Contents.ht
ml
5. https://www.taxraahi.com/learn/category/business-or-profession-income/

COURSE OUTCOMES
Students will be able to
CO CO STATEMENT
 NO.
CO1 Demonstrate the understanding of the basic concepts and definitions under the Income
Tax Act.
CO2 Assess the residential status of an assessee & the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10
CO1 3 0 3 3 0 0 0 0 3 3
CO2 3 0 3 3 0 2 0 0 3 3
CO3 3 0 3 3 0 2 2 0 3 3
CO4 3 0 3 3 0 2 2 0 3 3
CO5 3 0 3 3 0 2 1 2 3 3
AVERAGE 3 0 3 3 0 1.6 1 0.4 3 3
KEY:STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY
CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Flipped Learning: E Content, Videos
Group Discussion

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any
Level Limit
K1 A-10X2 50 20 Section A - Two Questions from each
marks 100 unit –Consisting of theory and short
K1. K 2 B-5/8x8 200 40 answer problems
marks Section B - At least one question from
K2, K 3 C-2/4x20 500 40 each unit. Not more than 2 questions
marks from any unit.
Section C - Not more than one
question from any unit.
 SEMESTER V

MARKETING

TOTAL HOURS:90 COURSE CODE: CM21/5E/MKG

CREDITS:5 L-T-P: 4 2 0

COURSE OBJECTIVES

To enable the students

1. To develop an understanding about the basic concepts of marketing.

2. To understand the various functions of marketing like labelling, pricing, branding, etc.
3. To determine the various methods of promotion in marketing.
4. To provide an insight on the various marketing channels along with modern technology.
5. To understand the modern marketing concepts & marketing ethics.

COURSE OUTLINE
UNIT I

Introduction: Marketing - Definition- Functions – Advantages - Evolution of Marketing Concept-

Consumer Behaviour-Importance - Consumer Decision Making Process. Indian Consumer Market -
Market Segmentation - Factors- Bases for Segmentation. Targeting and Positioning

(20 hours)

UNIT II

Marketing Mix: Product- Product Policies- Product Mix-Product Line- New Product Development-
Product Life Cycle. Brand- Advantages and Limitations- Kinds of Brands- Brand Equity.
Packaging- Functions-Kinds of Packaging. Labelling. Pricing: Meaning- Importance- Objectives-
Factors- Bases and Kinds of Pricing.
(22 hours)

UNIT III

Promotion-Objectives-Promotion Mix- Factors Influencing Promotion Mix. Advertisement-

Objectives-Functions-Advantages-Disadvantages-Steps in Advertising Process-Kinds of Media.
Personal Selling- Objectives-Steps in Selling-Qualities of a Salesman. Sales Promotion-
Objectives-Merits and Demerits-Kinds.
 (20 hours)

UNIT IV

Marketing Channels- Importance- Types of Channels –Factors Affecting Choice of Channels- -

Retailing-Functions- Importance-Types of Retailers. E-tailing-Essentials- Merits-Challenges-
Internet Retailing Scene in India.

(15 hours)

UNIT V

Contemporary issues in marketing – ethics in marketing -Modern Marketing concepts - Recent

developments in marketing: Social Marketing, Digital marketing, services marketing, green
marketing, Rural marketing, Neuro marketing, e-Commerce (13 hours)

SKILL DEVELOPMENT ACTIVITIES

1. Developing and presenting own Marketing Mix.

2. Identifying and interpreting the other kinds of Marketing.
3. Case studies related to marketing

MOOCs

1. Introduction to Marketing Essentials by By Prof. Zillur Rahman, IIT Roorkee

RECOMMENDED TEXTBOOKS

1. Kotler, P. (2007). Marketing Management–The Millennium Edition. Prentice Hall of

India Private Limited. New Delhi, 35-8.
2. Pillai&Bagavathi, R. S. N. (1999). Marketing Management. S. chand& Co. Ltd.
3. Natarajan, L. (2007). Marketing. Margham publications. Reprint 2017

REFERENCE BOOKS

1. Joshi, G. (2009). Information Technology for retail. Oxford University Press, Inc..
2. Mullins, J., Walker, O. C., & Boyd Jr, H. W. (2012). Marketing management: A
strategic decision-making approach. McGraw-Hill Higher Education.
3. Pradhan, S. (2011). Retailing management: Text and cases. Tata McGraw-Hill
Education.
4. Ramaswamy, V. S., & Namakumari, S. (2009). Marketing management: Global
perspective, Indian context. Macmillan.
5. Withey, F. (2006). Marketing Fundamentals. The Official CIM Coursebook 06/07.
Taylor & Francis.

JOURNALS

1. Indian Journal of Marketing ISSN: 9738703 Associated Management Consultants Private

Limited
2. Journal of Marketing ISSN: 00222429 Sage publishing
3. Journal of Marketing Research ISSN: 00222437 Sage publishing
4. Journal of Marketing Management ISSN: 1472-1376 Taylor & Francis Online
5. Journal of Consumer MarketingISSN:0736-3761 Emerald Publishing Limited
6. International Journal of Internet Marketing and Advertising ISSN:1477-5212 Inderscience
Publishers.

E-LEARNING RESOURCES

1. https://iedunote.com/marketing-definition-functions-importance-process
2. http://www.yourarticlelibrary.com/marketing/top-10-advantages-of-marketing/53152
3. http://www.notesdesk.com/notes/marketing/the-marketing-mix-4-ps-of-marketing/
4. https://www.enotesmba.com/2013/03/marketing-notes-marketing-mix.html
5.
http://www.yourarticlelibrary.com/marketing/promotional-mix/promotion-mix-factors-and-ele
ments-of-promotion-mix/32309
6.
http://www.economicsdiscussion.net/distribution-channel/factors-affecting-choice-of-distribut
ion-channel/31503
7. https://www.marketingtutor.net/consumer-decision-making-process-stages/
8. https://courses.lumenlearning.com/boundless-marketing/chapter/ethics-in-marketing/
9. https://www.youtube.com/watch?v=Mco8vBAwOmA

COURSE OUTCOMES

Students will be able to

CO CO STATEMENT
No.

CO 1 Explain the fundamental concepts of marketing along with targeting, segmenting &
positioning.

CO 2 Identify the key strategies of various marketing functions.

CO 3 Compare the various platforms of sales promotion.

CO 4 Select the learned various choice of channels in the current Indian scenario of
e-marketing.

CO 5 Demonstrate and understand the recent concepts of marketing.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 0 3 0 2 1 1 3 2 3

CO2 3 0 3 0 2 1 1 3 3 3

CO3 3 0 3 0 1 0 1 3 2 3

CO4 3 0 3 0 2 1 1 2 3 3

CO5 3 0 3 0 3 1 1 3 2 3

AVERAGE 3 0 3 0 2 0.8 1 2.8 2.4 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED -1 NO CORRELATION – 0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD), Flipped Learning/Blended Classroom-E Content, Videos,

Power point presentations, Problem Solving-Group Discussion, Quiz-Seminar

Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions if any

Level Limit s
 K1 A-10X2 50 20 1. Section A - Two Questions from each
marks 100 unit –Consisting of short answers.
2. Section B - At least one question from
K1. K 2 B-5/8x8 200 40 each unit. Not more than 2 questions
marks from any unit.
3. Section C - Not more than one
K2, K 3 C-2/4x20 500 40 question from any unit.
marks

SEMESTER V

MANAGEMENT INFORMATION SYSTEM

TOTAL HOURS: 90 COURSE CODE:CM21/5E/MIS

CREDITS : 4 LTP: 420

COURSE OBJECTIVES
To enable the students
1. To understand the concepts and Types of Information systems.
2. To gain knowledge on MIS Planning, Development and Control.
3. To acquire knowledge on BPR, MIS- support models and knowledge management.
4. To understand the role of Information Technology in corporate decision making.
5. To impart knowledge on strategic MIS and Ethical issues.

COURSE OUTLINE
UNIT I
Understanding MIS – Introduction to Management Information System, History of MIS ,
Impact of MIS, Role and Importance, MIS Categories, Managers and Activities in IS, Types of
Computers Used by Organizations in Setting up MIS, Hardware support for MIS-Kinds of
Information Systems- Introduction, Types of Management Systems Concepts of Management
Organization- Conceptual Foundations- Introduction, The Decision Making Process, System
Approach to Problem Solving, The Structure of Management Information System.
(16 Hrs)

UNITII
MIS Planning and Development- Introduction, Planning, development- Planning and
Control- Introduction, Differences between Planning and Control Information, Systems Analyses,
Systems Design-Enterprise Resource Planning- Introduction, Basics of ERP , Evolution of ERP,
Enterprise Resource Systems in Large Organizations, Benefits and Challenges of Enterprise
Systems.
(18 Hrs)

UNIT III
 MIS and BPR- Introduction, Business Process Re-Engineering, Improve a Process in BPR,
Object Oriented methodology, BPR- Current Focus- MIS Organizational Structure- Introduction,
MIS at Management Levels, Strategic Level Planning, Operational Level Planning, Economic and
Behaviour Theories- E-enterprise Systems- Introduction, Managing the E-enterprise, Organization
of Business in an E- enterprise, E-business, E-commerce, E-communication, E-collaboration
-MIS – Support Models and Knowledge Management- Introduction , Philosophy of Modeling ,
DSS: Deterministic Systems, Market Research Methods, Ratio Analysis for Financial Assessment ,
Management Science Models ,Procedural Models, Project Planning and Control Models , Cost
Accounting Systems, Operations Research Models: Mathematical Programming Techniques,
Knowledge ,Management.
(18 Hrs)

UNIT IV
Organisational and Computer Network- Introduction, Basics of computer systems, Basic
Network Terminologies, Definitions and Application, the Internet and the Extranet- Data Base
Management System- Introduction , Types of Database Users , DBMS, Designing of DBMS-
Trends of MIS- Introduction, Decision Support Systems (DSS) , Artificial Intelligence (AI)

(20 Hrs)
UNIT V
Security and Ethical Issues- Introduction, Control Issues in Management Information
Systems , Security Hazards, Ethical Issues, Technical Solutions for Privacy Protection- Strategic
Management of Information System- Introduction, Background, Performance, Product
differentiation and Value Chain, How IT influences Organizations goals, the five levels,
Governance Modes in the use of IT .

(18 Hrs)
SLILL DEVELOPMENT ACTIVITIES:
Students will be able to assess and submit a report based on financial data, cost and operation.

MOOCs
Management Information System by Prof. Kunal Kanti Ghosh, Prof. Saini Das, Prof. Surojit
Mukherjee | IIT Kharagpur

RECOMMENDED TEXTBOOKS
1. Prasad.L.M & Usha Prasad , Management Information System, Sultan Chand & Sons 2 nd

Edition
2. Rizwan Ahmed.P ,Management Information System, Margham Publications.

REFERENCE BOOKS
1. Nagpal.D.P , Text Book On Management Information System, Sultan Chand &Sons 1 st

Edition.
2. Gupta.A.K. , Management Information System, Sultan Chand & Sons
3. Murthy.C.S.V. ,Management Information System, Himalaya Publishing House Pvt. Ltd. 2 nd

Edition
 4. James.A.O’brien, George.M Marakas And Ramesh Behl, Management Information System,
Mcgrew Hill.

JOURNALS
1. International Journal Of Information Management , Elsevier ISSN 0268-4012.
2. Indian Journal Of Informaton Sources & Services, The Research Publication ISSN
2231-6094.

E-LEARNING RESOURCES
1. https://www.guru99.com/mis-types-information-system.html
2. https://dspace.mit.edu/bitstream/handle/1721.1/48514/managerialinform00zann.pdf?sequence=1
3. https://tallyfy.com/business-process-reengineering/
4. https://www.docsity.com/en/trends-management-information-system-lecture-notes/177209/
5. https://www.guru99.com/mis-ethical-social-issue.html

COURSE OUTCOMES
Students will be able to
CO No. CO Statement
CO 1 Outline the concepts & Types of Management Information System
CO 2 Gain knowledge on MIS Planning, Development & Control
CO 3 Identify different support models & acquire knowledge on BPR
CO 4 Analyse the role of Information Technology in corporate decision making
CO 5 Gain ethical awareness 7 moral reasoning of MIS Problems & Issues.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10
CO1 3 1 2 1 1 3 1 2 3 3
CO2 3 1 2 1 1 3 1 2 3 3
CO3 3 1 2 1 1 3 1 2 3 3
CO4 3 1 2 1 1 3 3 2 3 3
CO5 3 1 2 1 1 3 1 2 3 3
AVERAGE 3 1 2 1 1 3 1.4 2 3 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY
Lecture (Chalk and Talk-OHP-LCD), Peer Learning, Quiz-Assignment
QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any

Level Limit
K1 A-10X2 50 20 1. Section A - Two Questions from
marks 100 each unit
K1. K 2 B-5/8x8 200 40 2. Section B - At least one question
marks from each unit. Not more than 2
K2, K 3 C-2/4x20 500 40 questions from any unit.
marks 3. Section C - Not more than one
question from any unit.

SEMESTER – V

INNOVATION AND ENTREPRENEURSHIP

TOTAL HOURS: 90 COURSE CODE:CM21/5E/IEP

CREDITS: 5 L-T-P:4 2 0

COURSE OBJECTIVES

To enable the students

1. To identify the concept of entrepreneurship.

2. To prepare the students to generate new business ideas and project reports.
3. To convert the students to become job providers rather than job seekers.
4. To examine and differentiate the role of financial institutions.
5. To compare and understand the state and central government schemes.

COURSE OUTLINE

UNIT I

Innovation-Meaning- Principles of Innovation-Concept of Entrepreneurship – Definition – Traits –

Types – Classification of Entrepreneurs – Factors Influencing Entrepreneurship.

(10 hours)

UNIT II

Business Idea Generation –Identification of Business Opportunities- Purposeful innovation and the
seven sources for innovative opportunity-Feasibility
Analysis–Marketing-Financial-Technical-Managerial-Locational-Legal. Project Appraisal- Project
Report-Business Plan.

(30 hours)
UNIT III

Women Entrepreneurs – Definition – Types – Problems – Development of Women

Entrepreneurship – Rural Entrepreneurship – Problems – Relationship between Rural and Urban
markets. Strategic Approaches: Niche Strategy – Networking - Geographic Concentration. –
E-Entreprenur- Meaning- Advantages and Problems faced by them.

(17 hours)

UNIT IV

Institutional Finance to Entrepreneurs –Commercial Banks – Other Financial Institutions- IDBI-

IFCI – ICICI- SIDBI – SFCs- SIDC. Introduction to Venture Capital. Institutional Support to
Entrepreneurs-SIPCOT- NSIC-DIC- SISI-NIESBUD – SIDO- SHGs. Role of Government in
Promoting Entrepreneurship -Government grants- Central Government – ASPIRE- M-SIPS, State
Government -NEEDS – EDS. Entrepreneurial Development Programme- ‘Make in India’ Program.

(20hours)

UNIT V

Recent Trends-Micro Small and Medium Enterprises (MSME)- Meaning and Definition-Features.
Start- Ups – Meaning- Advantages- Challenges. Franchising-Meaning- Types- Advantages and
Disadvantages. Social Entrepreneurship- Meaning-Difference between Business Entrepreneurship
and Social Entrepreneurship.

(13 hours)

SKILL DEVELOPMENT ACTIVITIES

1. Developing and presenting an imaginary innovative product/services

2. Identifying and learning various schemes offered by the government towards entrepreneurs
3. Case studies on success stories of entrepreneurs

MOOCs
Entrepreneurship Development By Dr. Suresh K Dhameja, National Institute of Technical Teachers

Training and Research, Chandigarh

RECOMMENDED TEXTBOOKS
 1. Gupta, D. C., & Srinivasan, D. N. (2001). Entrepreneurship Development in India Sultan
Chand & Sons.
2. Khanka, S. S. (2006). Entrepreneurial development. S. Chand Publishing.

REFERENCE BOOKS
1. Desingu Setty, E., & Krishna Moorthy, P. (2010). Strategies for developing women
entrepreneurship. Akansha Pub. House.
2. Drucker, P. F. (1986). Innovation and Entre-preneurship: Practice and Principles. Harper
& Row.
3. Gupta, M. (2006). Entrepreneurial Development Raj Publishing House
4. Shankar, R.Entrepreneurship Theory & Practice Vijay Nicole Imprints Private Ltd
5. Suresh, J. (2002). Entrepreneurial Development Margham Publications

JOURNALS

1. IUP Journal of Entrepreneurship Development ISSN: 0973-2659 IUP Publications

2. International Journal of Entrepreneurship and Innovation ISSN: 14657503 Sage
publishing
3. Journal of Small Business and Entrepreneurship ISSN: 2169-2610 Taylor & Francis
Online
4. Journal of Entrepreneurship & Management ISSN: 2277-6850 Publishing India Group
5. The Journal of Entrepreneurship ISSN: 09713557 Sage publishing
6. International Journal of Small Business and Entrepreneurship ISSN: 1476-1297
Inderscience Publishers.

E-LEARNING RESOURCES

1.
http://www.yourarticlelibrary.com/entrepreneur/entrepreneurship-characteristicsim
portance-types-and-functions-of-entrepreneurship/5228
2. https://landor.com/thinking/eight-principles-of-innovation
3.
http://www.simply-strategic-planning.com/innovation-and-entrepreneurship.html
4.
https://www.slideshare.net/sahilkamdar1/institutional-support-in-entrepreneurship
5.
https://www.businessmanagementideas.com/entrepreneurship-2/institutional-suppo
rt-system-for-entrepreneurs/18184
6. https://www.entrepreneur.com/article/323660
7. https://www.entrepreneur.com/article/314723

COURSE OUTCOMES

Students will be able to

 CO CO STATEMENT
No.

CO 1 Identify the concept of entrepreneurship.

CO 2 Formulate various concepts of idea generation & use of feasibility

analysis.

CO 3 Motivate to utilise the facilities offered to become entrepreneurs

CO 4 Analyse the various functions of the financial and support institutions.

CO 5 Assess and apply the various state and central government schemes.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 0 2 0 2 0 1 3 3 3

CO2 3 1 3 0 3 1 1 3 3 3

CO3 3 2 2 0 2 0 1 3 3 3

CO4 3 0 2 2 0 1 3 3 3 3

CO5 3 0 3 2 3 1 3 3 3 3

AVERAGE 3 0.6 2.4 0.8 2 0.6 1.8 3 3 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Flipped Learning/Blended Classroom-E Content, Videos

Problem Solving-Group Discussion-PPT

Quiz-Seminar

Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions if any

Level Limit s

K1 A-10X2 50 20 1. Section A - Two Questions from each

marks unit –Consisting of short answers.
100
2. Section B - At least one question from
each unit. Not morethan 2 questions
K1. K 2 B-5/8x8 200 40 from any unit.
marks
3. Section C - Not more than one
question from any unit.
K2, K 3 C-2/4x20 500 40
marks
 SEMESTER V
CORPORATE PLANNING & STRATEGIC MANAGEMENT

TOTAL HOURS: 90 COURSE CODE: CM21/5E/CSM

CREDITS : 4 LTP: 420

COURSE OBJECTIVES
To enable the students
1. To understand the various perspective and concepts in the field of strategic management.
2. To study the analytical tools of strategic management.
3. To understand the process and techniques of strategic choice.
4. To explore the various factors influencing Strategic Implementation
5. To acquire knowledge on structural considerations in strategic implementation
UNIT I.
Concept of strategy : Defining strategy, Levels at which strategy operates, Strategic
Decision Making and Approaches to Strategic Decision making, essence of strategic thinking,
replacing planning with strategic thinking, strategic management process. Mission and Purpose,
Objectives and Goals, Strategic Business Units. Environment Analysis and Diagnosis - Concept of
Environment and its components, Environment scanning and appraisal, organizational appraisal,
Strategic advantage analysis and diagnosis, SWOT analysis.
(16 hours)

UNIT II.
Strategy Formulation and Choice of Alternatives - Grand Strategies –Stability, growth,
retrenchment & combination strategies- Modernization, Diversification, Integration, Merger,
Take-over and Joint Venture strategies, Turnaround – divestment and Liquidation strategies.
Strategies for competing in globalizing markets.
 (18 hours)

UNIT III.
Process of Strategic Choice – Process of strategic choice – Gap analysis. Industry analysis,
competitor analysis - Porter’s Five forces Model of competition. SWOT analysis- Synergy and
Dysergy, Mckinsey’s 7’s framework; GE-9 Cell Model, Bostan’s Consultancy Model. Distinctive
competitiveness; Factors affecting Strategic Choice.
(20 hours )

UNIT IV
Strategy Implementation: Inter-relationship between formulation and implementation;
Issues in strategy implementation, Resource Allocation, Budgets, Behavioural Issues – Leadership
styles – Charismatic, transformational, visionary, team, cross-cultural & ethical leadership,
Corporate culture and values power Social Responsibilities – Ethics, Building capable
organization (18hours)

UNIT V
Functional Issues – Financial, Marketing, Operations and Personnel Plans and policies.
Strategy and Structure: Organization structure, Structural Considerations, Structure for strategies,
Organizational design and change, Matching structure and strategy. Strategy Evaluation:
Importance, Overview of strategic evaluation, strategic control, techniques of strategic evaluation
and control, Operational
Control.
(18 hours)
BOOKS RECOMMENDED :
1. Business Policy –Azhar Kazmi –S.Chand & Co. New
Delhi
2. Strategic Management : Concepts & Cases – Upendra Kachru, Excel Books.
REFERENCE BOOKS
1. Strategic Planning: Formulation of Corporate strategy – V.S. Ramaswamy, S.
Namakumari- Macmillan Publishing House Ltd.
2. Management Policy & Strategic Management – R.M.Shivastava, Himalaya Publishing
House, Mumbai.
3. Creating Excellence – Craig R. Hickman & Michael A. Silva – London Univeral Book
Stall, New Delhi.
4. Organizational Behaviour- Stephen P. Robbinson – PHI, New Delhi.
JOURNALS
1. Journal of Strategy and Management- ISSN:1755-425X
2. International Journal of Strategic Management ISSN: 1555-2411
E-LEARNING RESOURCES
1. https://corporatefinanceinstitute.com/resources/knowledge/strategy/strategic-analysis/
 2. https://iedunote.com/levels-of-strategy
3. http://www.simply-strategic-planning.com/strategic-choice.html
4. https://www.executestrategy.net/blog/guide-to-strategy-implementation
5. https://gbr.pepperdine.edu/2010/08/the-role-of-finance-in-the-strategic-planning-and-decisio
n-making-process
COURSE OUTCOMES
Students will be able to
CO No. CO Statement
CO 1 To analyse the business environment using various strategic management technique.
CO 2 To formulate globally competent business strategies.
CO 3 To select suitable business strategies using various business models.
CO 4 To utilise leadership styles in strategic implementation and ethics.
CO 5 To evaluate strategies based on structural considerations.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10
CO1 3 0 1 0 1 2 1 3 2 2
CO2 3 0 3 0 1 2 1 3 2 2
CO3 3 0 3 0 1 2 1 3 2 2
CO4 3 0 3 0 1 3 1 3 2 2
CO5 3 0 3 0 1 3 1 3 2 2
AVERAGE 3 0 2.6 0 1 2.4 1 3 2 2

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY
Lecture (Chalk and Talk-OHP-LCD)
Peer Learning
Quiz-Assignment

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any
Level Limit
K1 A-10X2 50 20 1. Section A - Two Questions from
marks 100 each unit
K1. K 2 B-5/8x8 200 40 2. Section B - At least one question
marks from each unit. Not more than 2
 K2, K 3 C-2/4x20 500 40 questions from any unit.
marks 3. Section C - Not more than one
question from any unit.

SEMESTER – V
SELF STUDY PAPER
PRINCIPLES OF INSURANCE

CREDITS :2 COURSE CODE: CM21/5SS/POI

COURSE OBJECTIVES

To enable the students:

1. To understand the basic principles of Insurance and the significance of IRDA.
2. To study the various products of Life Insurance.
3. To gain insight on Fire Insurance.
4. To expose to the importance of Marine Insurance Policies.
5. To develop knowledge on different types of Miscellaneous Insurance.

COURSE OUTLINE

UNIT I

Introduction: Basic Principles of Insurance-Role and Importance of Insurance-Role of

IRDA Act2000 in The Regulation And Development of Indian Insurance Industry
UNIT II

Life Insurance: Life Insurance Products-Term Insurance-Whole Life

–Endowment-Annuities-Pensions-Reinsurance-Claims Management-Surrender Value-Group
Insurance

UNIT III

General Insurance: Fire Insurance-Fire Policies-Payment of Claims-Reinsurance-Average

Clause.

UNIT IV

Marine Insurance Policies- Marine Loses -Procedure for Payment of Claims.

UNIT V

Miscellaneous Insurance: Motor Vehicle Insurance-Burglary and Personal Accident

Insurance. Health Insurance - Rural Insurance in India.

SKILL DEVELOPMENT ACTIVITIES

1. Prepare a report on claim procedure

RECOMMENDED TEXTBOOKS

1. Alka Mittal and Gupta S L, (2013), Principles of Insurance and Risk Management,
Sultan Chand & Sons, 3rd edition.
2. Murthy A, (2017), Principles and Practice of Insurance, Margham Publications.

REFERENCE BOOKS

1. George E Reda, (2017), Principles of Risk Management and Insurance, Pearson Education.
2. Karam Pal, Bodla B S and Garg M C, (2007), Insurance Management Principles and
Practices, Deep & Deep Publications Pvt. Ltd.,
3. Mishra M N & Mishra S B, (2006), Insurance Principles and Practices, S.Chand, 14th
edition.
4. Nalini Prava Tripathy and Prabir Pal, (2005), Insurance Theory & Practice, Ed Prentice hall
of India, 4th edition.
5. Sharma K. C and Ghalvand K, (2015), An Introduction to Risk Management and Insurance,
Regal.
JOURNALS

1. International Journal of Banking, Risk and Insurance, Publishing India Group,

ISSN- 2320-7507.
2. SAARJ Journal on Banking and Insurance Research, South Asian Academic
Journals, ISSN- 2319-1422.

E-LEARNING RESOURCES

1.http://www.yourarticlelibrary.com/insurance/insurance-concept-significance-and-principles-insura
nce/69664
2. https://www.investopedia.com/terms/l/lifeinsurance.asp
3. https://www.marineinsight.com/know-more/what-is-marine-insurance/
4. https://www.indiafilings.com/learn/fire-insurance-types/
5. https://www.slideshare.net/neetups14/rural-insurance

COURSE OUTCOMES

Students will be able to:

CO No. CO Statement

CO 1 Explain the concepts and importance of insurance

CO 2 Outline the different polices of life insurance

CO 3 Gain knowledge on the concept of Fire Insurance

CO4 Outline the concepts of Marine Insurance policies

CO5 Apply the principles of Motor Vehicle Insurance, Burglary &

Personal Accident Insurance

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
 1 2 3 4 5 6 7 8 9 10

CO1 2 1 3 0 1 1 3 3 3 3

CO2 2 1 2 0 1 1 3 2 3 3

CO3 2 1 2 0 1 1 3 2 3 3

CO4 2 1 2 0 1 1 3 2 3 3

CO5 2 1 2 0 1 1 3 2 3 3

AVERAGE 2 1 2.2 0 1 1 3 2.2 3 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

QUESTION PAPER PATTERN

Section Word Marks Total Special Instructions

Limit if any

A-10X2 marks 50 20 ion A

100 2 questions from each unit.
B-5/8x8 marks 200 40 ion B
At least one question from each
C-2/4x20 marks 500 40 unit and not more than 2 from any
unit
ion C
Not more than 1 question from any
unit.
 SEMESTER - V

SELF STUDY PAPER

RETAIL MANAGEMENT

CREDITS :2 COURSE CODE: CM21/5SS/RMT

COURSE OBJECTIVES

To enable the students

1. To understand the various concepts of Retailing and the Retail Formats.

2. To be exposed to various functions of Retailing and its characteristics.
3. To foster knowledge on Branding in Retailing.
4. To study the significance of Information Technology in Retailing.
 5. To gain knowledge on Visual Merchandise Management and the role of E-tailing in India.

COURSE OUTLINE

UNIT I

Retailing: Definition of Retailing- Features of retailing-Need for a Strategic Approach-Importance

of retailing-Retailing Format

UNIT II

Functions, Characteristics and Types of Retailers: Functions of Retailing-Characteristics of

retailing-Types of retailers-Retail Formats-Retail Location Strategies: Issue considered in Site
location

UNIT III

Branding in Retailing: Definition of a Brand-The role of brand in retail trade-Brand

loyalty-Positioning of a Brand-Supply Chain Management: Definition of Retail Supply
Chain-Supply Channel and Channel flows-Techniques of retail logistics.

UNIT IV

Role of Information Technology in Retailing: Meaning and definition of Information

technology-Retail Management Information System-The Management of Service and Quality in
retailing-Merchandise Management (Retail Inventory Management

UNIT V

Visual Merchandise Management-Category Management-Space Management-Retail

Pricing-E-Tailing in India-International Retailing-Retail Shopper Behaviour-Complaints
Management-Online Retailing

SKILL DEVELOPMENT ACTIVITIES

1. Prepare a report on the issues faced by retailers

2. Problems in supply chain management through case studies
3. Cyber security and cyber frauds faced by consumers in online shopping

MOOCs

1. Introduction to retail management by Ashis Mishra – IIM Banglore

RECOMMENDED TEXTBOOKS

1. Chetan Bajaj, Rajinish Tull & Nidhi Srivatsava, Retail Management, OUP, 3rd Edition.
2. Natarajan.L, (2018), Retail Management, Margham Publication, Reprint Edition.

REFERENCE BOOKS

1. Berry Berman & Joel Evans.R, Retail Management: A Strategic Approach, Pearson, 13th
Edition.
2. Gibson Vedamani.G, Retail Management, Pearson, 5th Edition.
3. Madan.K.V.S., Fundamentals of Retailing, Tata McGraw Hill, 1st Edition.
4. Michael Levy, Barton Weitz.A, Retailing Management, Mcgrawhill, 8th Edition.
5. Swapna Pradhan, Retailing Management: Text and Cases, OUP, 4th Edition.

JOURNALS

1. Journal of Business and Retail Management Research, ISSN - 1751-8202; Publisher - The
Academy of Business and Retail Management (ABRM).

2. International Journal of Retail Management, ISSN‎- 0959-0552; Publisher - Emerald.

E-LEARNING RESOURCES

1. https://www.managementstudyguide.com/retail-management-articles.htm
2. https://www.marketing91.com/tag/retail-marketing/
3. https://www.abcofmarketing.com/topic/distribution-channels/
4. https://en.wikipedia.org/wiki/Visual_merchandising
5. http://www.technopak.com/files/E-tailing_in_India.pdf
6. https://www.ashokcharan.com/MarketingAnalytics/retail-tracking.php

COURSE OUTCOMES

Students will be able to

CO No. CO Statement

CO 1 Explain the concepts of Retailing and discuss the various formats of Retail.

CO 2 Acquire knowledge on the different functions and characteristics of Retailing.

CO 3 Explain the branding in Retailing.

CO4 Outline the usage of Information Technology in Retailing and the working of
Retail Management Information System.
 CO5 Identify the principles of Visual Merchandise Management and E-tailing in
respect to Indian context.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 2 2 2 1 0 0 2 2 2 3

CO2 2 2 2 1 0 0 1 2 2 3

CO3 2 2 2 1 0 0 1 2 2 3

CO4 2 2 2 1 0 0 1 2 2 3

CO5 2 2 2 1 0 0 1 2 2 3

AVERAGE 2 2 2 1 0 0 1.33 2 2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions

Level Limit if any

K1 A-10X2 marks 50 20 Section A -Two Questions

100 from each unit.
K1. K 2 B-5/8x8 marks 200 40 Section B - At least one
question from each unit.
K2, K 3 C-2/4x20 500 40 Not more than 2 questions
marks from any unit.
Section C - Not more than
one question from any
unit.

SEMESTER VI COURSE PROFILE B. COM

CREDI HRS / TOTAL END

COURSE CODE TITLE OF THE PAPER TS WK HOURS L.T.P CA SEM TOTAL
FINANCIAL MARKETS
CM21/6C/FMS AND SERVICES 4 6 90 3.3.0 40 60 100
INCOME TAX THEORY
CM21/6C/IT2 LAW AND PRACTICE II 4 6 90 3.3.0 40 60 100
CM21/6C/AUD AUDITING 4 6 90 3.3.0 40 60 100
CM21/6C/SAC SPECIAL ACCOUNTS 4 6 90 3.3.0 40 60 100
CM21/6E/HRM

HUMAN RESOURCES
MANAGEMENT
OR
OR
CM21/6E/MSF
MARKETING IN
SPECIAL FIELDS 5 6 90 4.2.0 40 60 100
22 30 450 - - -

SEMESTER VI

FINANCIAL MARKETS AND SERVICES

TOTAL HOURS: 90 COURSE CODE: CM21/6C/FMS

CREDITS: 4 LTP: 3 3 0
COURSE OBJECTIVES

To enable the students:

1. To understand the organization, role, functions and regulation of different types of financial
markets
2. To comprehend the operations of the New issues market and the secondary market
3. To familiarize with Merchant Banking services and Mutual Fund regulations
4. To analyse the implications of Private Equity and the importance of Credit rating.
5. To examine the working of the latest developments in the Indian financial system

COURSE OUTLINE

UNIT I

Financial Markets – An overview. An Overview of SEBI. Money market – Definition,

Characteristics, Sub Markets- Call Money Market, Certificate of Deposit Market, Treasury Bill
Market, Money Market Mutual Funds, Repo, Reverse Repo and Ready Forward Contracts. Gilt-
Edged Securities Market. Capital Market- An Overview: Instruments, Participants. New Issues
Market (NIM)-Pricing of New Issues.
(18 hours)

UNIT II

NIM: Methods of Marketing Securities, Intermediaries, SEBI Guidelines for Listed and Unlisted
Companies. Listing Regulations in India: LODR 2015. Secondary Market- Meaning, Functions,
History of Stock Exchanges – NSE, BSE. National Stock Indices: NIFTY & SENSEX.
International Stock Indices: NASDAQ, NYSE, LSE. Regulation of Stock Exchanges, Trading
System, Mechanics for Settlement. Depository system in India: NSDL, CDSL, Depository
Participants, Demat & Remat. Concepts of Derivatives, Futures, Options.

(20 hours)

UNIT III

Financial Services:

Merchant Banking- Definition, Functions, SEBI Guidelines. Leasing – Definition, Characteristics,

Types of Lease, Participants, Leasing Process. Factoring: Meaning, Features, Regulations.
Forfaiting- Meaning, Features, Regulations. Mutual Funds- Definition, Schemes, Mechanics of
Mutual Fund Operations, Functions of AMC, SEBI requirements for AMC, AMFI, Role of Mutual
Fund Distributors.
(20
hours)

UNIT IV

Financial Services:

Alternative Investment Funds: Private equity: Meaning, Features, Regulations. Venture Capital –
Meaning, Features, Origin and Growth, Venture Capital Funds, Stages of Venture Capital
Financing, Criteria for Analysing Proposals, Nurturing Methods, Compensation, Methods of Exit.
QIB (Qualified Institutional Buyers): Meaning, Features. Credit Rating- Definition, Origin,
Features, Advantages, Methodology
(17 hours)

UNIT V

Introduction to Cryptocurrencies. Recent Developments in Financial services: FinTech- Payment

Banks, E-Wallets, Payment Gateways. FinTech in India: An overview, NPCI, UPI. Alternative
Financial services: Micro-Finance Institutions: NBFCs. Crowdfunding: Meaning, Features, Types,
Regulations. Investment Banking: Meaning, Features, AIBI, Regulations, Advantageous and
Disadvantages.

(15 hours)

SKILL DEVELOPMENT ACTIVITIES

1. Interpreting Stock Indices: NIFTY, SENSEX

2. To learn how to open a demat account and trade in stock markets.

MOOCs

1. Commodity Derivatives and Risk Management by Prof. Prabina Rajib

2. Financial Derivatives & Risk Management by Prof. J. P. Singh

RECOMMENDED TEXTBOOKS

1. Gurusamy. (2009). Indian Financial System, 2E. Tata McGraw-Hill Education.

2. Santhanam,(2011). Financial Services. Margham Publications.
3. Dr.Punithavathy Pandian (2018).Financial Services and Markets.Vikas Publication.
4. Joseph Anbarasu, Boominathan, P. Manoharan and G. Gnanaraj, Financial Services,
Sultan Chand & Sons - 2011

REFERENCE BOOKS
 1. Rustagi, R. P. (2007). Investment analysis and portfolio management. Sultan Chand &
Sons, New Delhi.
2. Bhalla, V. K. (2002). Management of Financial services.
3. Chandra, P. (2017). Investment analysis and portfolio management. McGraw-Hill
Education.
4. Bhalla, V. K. (2008). Investment management. S. Chand Publishing.
5. Institute of Chartered Accounts of India. (2020). Strategic Financial Management.
6. Chishti, S., & Barberis, J. (2016). The Fintech book: The financial technology handbook
for investors, entrepreneurs and visionaries. John Wiley & Sons.

JOURNALS
1. International Journal of Financial Services Management, ISSN 1741-8062, Inder
Science Publishers.
2. Journal of Financial Services Marketing, ISSN 1573-0735, springer Link
3. Journal of Financial Markets –ISSN 1386-4181, Elsevier.
4. International Journal of Financial Markets and derivatives, ISSN online - 1756-7149, ,
Inder Science Publishers.

E-LEARNING RESOURCES

1. https://www.toppr.com/guides/business-studies/financial-markets/concept-of-financial-market/
2. https://efinancemanagement.com/investment-decisions/secondary-market
3. https://kalyan-city.blogspot.com/2011/10/what-is-merchant-banking-meaning.html
4. https://www.edupristine.com/blog/venture-capital
5.
https://corporatefinanceinstitute.com/resources/knowledge/finance/fintech-financial-technology
/

COURSE OUTCOMES

Students will be able to

CO CO Statement
No.

CO 1 Outline the roles and functions of Indian financial market and it’s types
 CO 2 Evaluate the stock exchange operation and trading system

CO 3 Analyse the regulations involving merchant banking and mutual funds

CO 4 Assess the significance of Alternative Investment Funds and Credit

rating.

CO 5 Compare the futuristic developments in the Indian Financial system.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 0 3 0 0 0 3 0 3 2

CO2 3 0 3 1 0 1 3 0 3 3

CO3 3 0 3 1 0 1 3 1 3 3

CO4 3 0 3 1 0 0 3 2 3 3

CO5 3 0 2 0 0 2 3 1 3 2

AVERAGE 3 0 2.8 0.6 0 0.8 3 0.8 3 2.6

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2 WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Flipped Learning/Blended Classroom-E Content,

Videos-Case study-Group Discussion-Role Modeling

Seminar

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions

Level Limit s if any
K1 A-10X2 50 20 Section A - 10 questions - 2 questions
marks 100 m each unit.

K1. K 2 B-5/8x8 200 40 Section B - 8 questions At least one

marks m each unit and not more than 2 from any
K2, K 3 C-2/4x20 500 40
marks Section C - 4 questions - not more than
1 from any unit

SEMESTER – VI

INCOME TAX THEORY, LAW AND PRACTICE-II

(The provisions for the Assessment Year preceding the current Assessment Year will be
applicable with respect to the syllabus)
TOTAL HOURS: 90 COURSECODE: CM21/6C/IT2
CREDITS: 4 LTP 3 3 0

COURSE OBJECTIVES

To enable the students

1) To compute income from short term and long term capital gains considering the available
exemptions.
2) To compute Income from Other Sources, Clubbing of Income & aggregation of income.
3) To understand the rules relating to Set off & carry forward of losses and incomes exempt from
tax
4) To compute the deductions allowed to an individual from the Gross total income & and to
understand the procedure of e-filing.
5) To compute Taxable Income & tax liability of an individual.

COURSE OUTLINE

UNIT I
Income from Capital Gains- Short term and Long term gains-Transfer of Capital
asset-Certain transactions that do not constitute transfer- Computation of capital gains- Capital
gains under different circumstances-exempted capital gains.
(28 hrs)

UNIT II
Income from residuary sources- Deductions in computing income under this head-Clubbing
of income.
(9 hrs)

UNIT III
Set off and carry forward of losses-Income Exempt from tax.
(17 hrs)

UNIT IV
Permissible deductions from Gross Total Income with reference to an
individual-Rebates-Filing of Returns. e-filing.

(25hrs)

UNIT V
Assessment of individual’s total income (Including agricultural income of the individual).
Income Tax Authorities.
(11 hrs)

THEORY: 30% PROBLEMS:70%

SKILL DEVELOPMENT ACTIVITIES:

1. Online filing of returns
2. Online study of different forms under the Act
 3. TDS filing
4. Application of PAN

MOOCs:

Direct Tax – Laws and Practice by Prof.Subhrangshu Sekhar Sarkar

(Subject to the availability of the course)

RECOMMENDED TEXTBOOKS
1. Dr. Vinod K.Singhania Dr. Monica Sighania, Students Guide to Income Tax,
Taxman.Publication, New Delhi
2. T.S. Reddy & Y. HariPrasad Reddy, Income Tax Theory Law and Practice, Margham
Publication,Chennai.
REFERENCE BOOKS
1. Manoharan T.N & Hari.G.R, 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
4. Lal B.B., Direct Taxes, Konark Publishers Pvt.Ltd, New Delhi.
5. Vinod K.Singhania,Monica Singhania, Direct Taxes, Taxmann publications Pvt.Ltd.New
Delhi.

JOURNALS
1. Journal of accounting and taxation, ISSN:2141-6664
2. Journal of taxation, ISSN:00224863
3. Income tax tribunal decisions
4. Direct tax report journal.
5. Journal of International Accounting, auditing and taxation, Elsevier, ISSN:1061-9518.

E-LEARNING RESOURCES:

1. incometaxindia.gov.in
2. https://www.taxraahi.com/learn/category/capital-gains/
3. http://incometaxmanagement.com/Pages/Tax-Ready-Reckoner/GTI/Other-Sources/Taxable-
Income-Under-Head-Income-from-Other-Sources[Section-56(2)].html
4. https://taxguru.in/income-tax/clubbing-income-related-provisions.html
5. https://www.taxraahi.com/learn/setting-off-carrying-forward-losses/
6. https://cleartax.in/s/80c-80-deductions/
7. https://www.taxmann.com/blogpost/2000001845/know-latest-income-tax-slab-rates-for-ay-
2019-20-how-to-calculate-your-taxes.aspx

COURSE OUTCOMES
Students will be able to
CO CO STATEMENT
NO.
CO1 Compute short term & long term capital gains.
 CO2 Evaluate income under the Residuary head and apply the provisions of Clubbing of
Income.
CO3 Demonstrate an understanding of set off & carry forward of losses and also identify the
incomes exempt from tax.
CO4 Identify the different deductions available to an individual from Total income and the
process of e-filing.
CO5 Assess taxable income & tax liability of an individual.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10
CO1 3 0 3 3 0 1 2 0 3 3
CO2 3 0 3 3 0 1 1 0 3 3
CO3 3 0 3 3 0 1 1 0 3 3
CO4 3 0 3 3 0 3 3 0 3 3
CO5 3 0 3 3 0 2 3 1 3 3
AVERAGE 3 0 3 3 0 1.6 2 0.2 3 3

KEY:STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Flipped Learning: E Content, Videos
Group Discussion

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any

Level Limit
K1 A-10X2 50 20 1. Section A - Two Questions from each
marks 100 unit –Consisting of theory and short
K1. K 2 B-5/8x8 200 40 answer problems
marks 2. Section B - At least one question
K2, K 3 C-2/4x20 500 40 from each unit. Not more than 2
marks questions from any unit.
3. Section C - Not more than one
question from any unit.

SEMESTER – VI

AUDITING
TOTAL HOURS: 90 COURSE CODE: CM21/6C/AUD

CREDITS: 4 LTP : 3 3 0

COURSE OBJECTIVES

To enable the students

1. To understand the concepts and principles of Auditing.

2. To know the importance of Internal check and Internal control.
3. To learn the various techniques of Vouching and verification of assets and liabilities
4. To understand the role of an auditor.
5. To enhance the knowledge on the preparation of Audit report and Electronic Data Processing

COURSE OUTLINE

UNIT I

Introduction – Definition – Objectives – Utility – Types of Audits (Statutory, Private, internal,

government, social and specific audits) - Frauds – Window Dressing. Human Auditing. SA200
Overall Objectives of the Independent Auditor and the conduct of an auditor in Accordance with
Standards on Auditing- SA 210 Agreeing the Term of Audit Engagements – SA 230 Ownership of
Audit Documentation - SA 300 Audit Planning. (15 hours)

UNIT II

Planning and Conduct of Audit – Audit Note Book – Audit Working Papers -Audit Files. Internal
Control – Characteristics – Evaluation. Internal check – Principles, Advantages and Limitations.
Internal Check for Cash, Purchases and Sales. Internal Audit – Functions - Distinction between
Internal Audit and Statutory Audit. Interface between Internal Auditor and Statutory Auditor.
(20 hours)

UNIT III

Audit Sampling. Vouching of Cash Transactions-Vouching of Trading transaction (Purchases,

Purchase Return, Sales, Sales returns). Verification and Valuation of Assets and Liabilities.

(25 hours)

UNIT IV

Company Auditor – Qualifications, Disqualifications, Appointment, Rights, Duties, Ceiling Limit

and Liabilities of an auditor. Professional Ethics (15 hours)

UNIT V
Audit Report- characteristics - types of opinion- preparation of report as per CARO Rules 2020 –
Auditing in Computerised Environment – Internal Control in EDP Environment – Audit Trail in
EDP – Effects – Benefits and Problems in EDP systems.
(15 hours)

SKILL DEVELOPMENT ACTIVITIES

1. Analysis of Financial and Audit reports - Unit 5

2. Interpreting case studies related to Auditing

RECOMMENDED TEXTBOOKS

1. Dinkar, P (2015). Principles and Practice of Auditing, Sultan-Chand & Co. New Delhi.
2. Tandon, B. N., Sudharsanam, S., & Sundharabahu, S, A Handbook of Practical Auditing,
New Dehli; S. Chand & Company limited, 15 Edition
th

REFERENCE BOOKS

1. Basu, Sanjib Kumar. Auditing and Assurance, Pearson, 2 Edition.

nd

2. Gupta, K., & Arora, A., Fundamentals of Auditing. Tata McGraw-Hill.

3. Kumar, Ravinder , Sharma, Virender Auditing, Principles And Practice, PHI Learning Pvt
Ltd., 3 Edition
rd

4. Natarajan, D. L. (2018). Practical Auditing. Margam Publication

5. Sharma T.R., (2019) Auditing Principles & Problems, Sahitya Bhawan, Agra,

JOURNALS

1. Journal of International Accounting, Auditing and Taxation, ELSEVIER, ISSN - 1061-9518,

2. International Journal of Auditing, WILEY , ISSN 1099-1123,
3. Journal of Accounting, Auditing & Finance, SAGE PUBLISHING, EISSN: 21604061,

E-LEARNING RESOURCES

1. https://www.icai.org/new_post.html?post_id=6191
2. https://pcaobus.org/Standards/Auditing/Pages/AS2101.aspx
3. https://www.tutorialspoint.com/auditing/auditing_vouching.htm
4. https://sol.du.ac.in/mod/book/view.php?id=1688&chapterid=1684
5.
https://edurev.in/studytube/Intro-to-Audit-Report-Auditing--Secretarial-Practi/fc2666d5-b1fd-
4d4b-a6e0fd25fd96d4f9_t

COURSE OUTCOMES
Students will be able to

CO CO STATEMENT
NO:

CO 1 Apply the concept of Audit, its principles and objectives

CO 2 Gain knowledge on the Importance of Internal Audit, Internal Check and Internal
Control

CO 3 Apply the techniques of Vouching and Valuation of Assets and Liabilities in Auditing

CO 4 Acquire knowledge on the duties, rights and responsibilities of Auditor

CO 5 Prepare Audit report and gain knowledge on EDP auditing

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 3 3 3 0 0 1 2 3 3

CO2 3 3 2 3 1 2 0 2 2 3

CO3 3 3 3 3 1 3 0 1 2 3

CO4 3 2 3 3 0 0 0 1 2 3

CO5 3 3 3 3 1 0 0 1 2 3

AVERAGE 3 2.8 2.8 3 0.6 1.0 0.2 1.4 2.2 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD), Problem Solving, Group Discussion, Quiz, Seminar, Flipped
Learning, E Content, Videos

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions if any
Level Limit s

K1 A-10X2 50 20 Section A - 2 questions from each unit

marks 100 Section B - At least one question from
each unit. Not more than 2 questions
K1. K 2 B-5/8x8 200 40 from any unit.
marks Section C - Not more than one question
from any unit.
K2, K 3 C-2/4x20 500 40
marks

SEMESTER – VI
 SPECIAL ACCOUNTS

TOTAL HOURS: 90 COURSE CODE: CM21/6C/SAC

CREDITS: 4 LTP: 3 3 0

COURSE OBJECTIVES
To enable the students
1. To gain knowledge of concepts and practices underlying valuation of Goodwill and Shares.
2. To learn the accounting treatment with respect to merger and acquisition of companies.
3. To understand the accounting procedure for consolidation of accounts of Holding companies.
4. To prepare Final Accounts of Banking Companies.
5. To prepare Final Accounts of Insurance Companies.

COURSE OUTLINE

UNIT I

Valuation of Goodwill & Shares

(10 hrs)

UNIT II

Accounting for Mergers and Amalgamation as per AS 14- Pooling of interest and Purchase
methods-intercompany owing (intercompany holdings excluded)
(26 hrs)

UNIT III

Holding Companies – Consolidation of Financial Statements as per AS 21 – Treatment of Mutual

Owings, Contingent Liabilities – Unrealised Profit – Revaluation of Assets – Bonus Issue and
Payment of Dividend.

(26hrs)

UNIT IV

Banking Company Accounts (14 hrs)

UNIT V

Insurance Company Accounts – Life Insurance and General Insurance under IRDA 2000.
(14 hrs)

THEORY: 20% PROBLEMS:80%

SKILL DEVELOPMENT ACTIVITIES

1.To interpret financial statements of real time Insurance and Banking companies.

RECOMMENDED TEXTBOOKS

1. Gupta R.L and Radhaswamy M. , (2013) Corporate Accounting II, Edition, Sultan Chand
and Sons, New Delhi.
2. Reddy T.S &.Murthy A, (2014), Corporate Accounting, Volume I & II, Sixth Edition,
Margham Publications, Chennai.

REFERENCE BOOKS
1. Arulanandam M.A and Raman K.S., Corporate Accounting, Revised Edition, Himalaya
Publishing House.
2. Jain S.P, Narang K.L, Agrawal, Simmi & Sehgal Monika; (2018) Corporate Accounting-II,
Ninth Edition, Kalyani Publishers, Ludhiana.
3. Maheshwari S.N , Maheshwari Suneel K and Maheshwari S K, Advanced Accountancy;
Volume II ,10 Edition, , Vikas Publishing.
th

4. Shukla M.C ;Gupta, B M; Agarwal M P and Grewal T.S ; (2019)Advanced Accountancy;

Volume II, ,S.Chand Publishing, New Delhi.
5. Study material of ICAI.
6. Vijayakumar M.P; (2019), Financial Reporting; Vol 1&2, II Edition,Snow White
India.com.

JOURNALS
1. Journal of Business Finance and Accounting; Online ISSN:1468-5957; John Wiley &Sons
Ltd.
2. Journal of Accounting Auditing and Finance; ISSN: 0148-558X; Sage Publications.
3. International Journal of Corporate Finance and Accounting; ISSN: 2334-4629; IGI-Global.
4. The Journal of Corporate Accounting and Finance; Online ISSN: 0097-0053; Wiley
Periodicals Inc.
5. The CPA Journal; New York State society of CPAs.
6. Journal of Accounting Research; Online ISSN: 1475-679X; University of Chicago Booth
School Of Business.

E-LEARNING RESOURCES

1.http://www.yourarticlelibrary.com/accounting/amalgamation/amalgamation-of-companies
1. http://www.accountingnotes.net/holding-companies/balance-sheets-and-profit-and-loss-acco
unts-holding-companies/9256
1. https://edurev.in/studytube/Concept-of-Goodwill-Valuation-of-Goodwill--Shares-/
1. https://www.academia.edu/22904888/Accounting_Solutions_Accounts_of_banking_compa
nies
1. https://www.irdai.gov.in

COURSE OUTCOMES
Students will be able to

CO CO Statement
No.

CO 1 Analyse the various methods of valuation of Goodwill and Shares.

CO 2 Appreciate the accounting aspects of amalgamation of companies as per AS14.

CO 3 Prepare consolidated financial statements of Holding Companies in accordance with

AS21

CO 4 Gain specialised knowledge in the preparation of final accounts of Banking Companies

as per the revised schedule attached to Banking Regulation Act 1949.

CO 5 Apply the provisions of IRDA Regulations, 2002 in the preparation of final accounts of
Life Insurance and General Insurance Companies.

MAPPING-COURSE OUTCOMES WITH PROGRAMME SPECIFIC OUTCOMES

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 3 3 2 0 2 3 2 2 2

CO2 3 3 3 2 0 2 2 2 2 2

CO3 3 3 3 2 0 2 2 2 2 2

CO4 3 3 3 2 0 2 1 2 2 2

CO5 3 3 3 2 0 2 1 2 2 2

AVERAGE 3 3 3 2 0 2 1.8 2 2 2

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY
Lecture (Chalk and Talk), Problem Solving, Quiz-Seminar-Assignments, Peer Learning, Flipped
Learning/Blended Classroom

QUESTION PAPER PATTERN

Knowledge Section Word Mark Total Special Instructions if any

Level Limit s

K1 A-10X2 50 20 Section A must have theory questions

marks 100 and short answer problems.
Two Questions from each unit
K1. K 2 B-5/8x8 200 40
marks Section B must be have 2 theory
questions and 6problems.
K2, K 3 C-2/4x20 500 40 At least one question from each unit
marks
Section C must have 1 theory
question and 3 problems
Not more than 2 questions from any
unit

SEMESTER - VI
 HUMAN RESOURCE MANAGEMENT

ELECTIVE: 2 COURSE CODE: CM21/6E/HRM

TEACHING HOURS: 90 CREDITS: 5

LTP: 4 2 0

COURSE OBJECTIVES

To enable the students

1. To understand the HR environment and the various activities carried by the HR Department.
2. To identify the different techniques of Performance Appraisal and the components of
compensation
3. To impart knowledge on the procurement and retention of employees and their safety
measures
4. To develop a conceptual understanding of employee discipline and grievance handling
mechanisms.
5. To identify HRM issues and challenges in the changing business environment.

COURSE OUTLINE

UNIT I

Human Resource Management – Objectives – Importance – Scope - Functions of HRM

Environment of HRM - Human Resource Planning - Meaning and Importance - Job Analysis, Job
Description, Job Specification. Training-Methods - Executive Development

(15 Hours)

UNIT II

Performance- Appraisal– Concepts, Importance, Process, Problems, Methods and 360 Degree
Appraisal Technique. Job- Evaluation – Advantages – Limitations Wage and salary administration
– Objectives – Essentials of a sound wage and salary structure - Components of compensation –
Profit sharing – Labour co-partnership – Employee Stock Option Plans(ESOP).

(20 Hours)

UNIT III

Transfer –Promotion- Employee Separation and Employee retention - Absenteeism & Labour
Turnover. Employee Health – Significance, Occupational Hazards & Diseases. Employee Safety-
Significance, Causes for Industrial Accidents, Measures for Safety. Employee Welfare - Meaning,
Significance and Types. Work Environment

(20 Hours)

UNIT IV
Discipline-Nature, Types, Causes, Principles, Procedures & Essentials. Grievance - Meaning,
Causes, Essentials & Redressal. Human Relations- Meaning, Importance, Problems & Techniques.

(15Hours)

UNIT V

Quality of Work Life Balance - Concept, Principles & Techniques. Management of Stress &
Burnout- Concepts, Causes & Coping.Human Resource Management in changing environment –
workforce diversity – downsizing - prevention of sexual harassment. Emerging trends in Human
Resource Management.

(20Hours)

SKILL DEVELOPMENT ACTIVITIES

1. Preparing Human Resource policies for an imaginary organisation

2. Developing and interpreting case studies related to Human Resource Management

MOOCs
Human resource development By Prof. KBL Srivastava, IIT Kharagpur

RECOMMENDED TEXTBOOKS

1. Aswathappa, K. (2013). Human resource management: Text and cases. Tata McGraw-Hill
Education.
2. Gupta, C. B. (2011). Human Resource Management: New Delhi. Sultan Chand & sons
Educational publishers.

REFERENCE BOOKS
1. DeCenzo, D. A., Robbins, S. P., & Verhulst, S. L. (2016). Fundamentals of Human
Resource Management, John Wiley & Sons.
2. Dessler, G., & Varrkey, B. (2005). Human Resource Management, 15e. Pearson Education
India.
3. Durai, P. (2009). Human Resource Management (Publisher: Dorling Kindersley (India)
Pvt. Limited: Edition.
4. Prasad, L. M. (2006). Human Resource Management (Sultan Chand & Sons.
5. Rao, P. S. (2009). Personnel and human resource management (pp. 236-345). Himalaya
Publishing House.

JOURNALS
 1. International Journal of Human Resource Management, ISSN: 1466-4399, Taylor and
Francis online.
2. SA Journal of Human Resource Management, ISSN: 2071-078X, AOSIS Publishing.
3. Journal of Strategic Human Resource Management, ISSN Number: 2277-2138, Publishing
India Group.
4. IBIMA Journal of Human Resource Management Research, ISSN : 2166-0018,IBIMA
Publishing.

E -LEARNING RESOURCES

1. https://www.businessmanagementideas.com/human-resource-management-2/factors-affectin
g-human-resource-management/19438.html
2. https://studiousguy.com/human-resource-planning/.html
3. https://kissflow.com/hr/performance-management/employee-performance-appraisal-method/
4. https://www.yourarticlelibrary.com/human-resource-management-2/employee-welfare/empl
oyee-welfar 99778.html
5. https://www.economicsdiscussion.net/human-resource-management/grievance-management
/31890.html
6. https://www.mbaskool.com/business-concepts/human-resources-hr-terms/2390-quality-of-w
ork-life-qwl.html

COURSE OUTCOMES

Students will be able to

CO CO Statement
No.

CO 1 Identify the Environment in which HR activities are carried on

CO 2 Analyse about the various techniques of performance appraisal and compensation

structure

CO 3 Select the various methods of recruitment and safety measures to be complied by the
business organisations

CO 4 Assess about employee welfare and grievance handling process in organisations

CO 5 Analyse on the latest trends in Human Resourse Management

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

 CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10

CO1 3 0 3 0 2 1 0 3 3 3

CO2 3 0 3 0 2 1 0 3 3 3

CO3 3 0 3 0 2 1 0 3 3 3

CO4 3 0 3 0 2 1 0 3 3 3

CO5 3 0 3 0 2 1 0 3 3 3

AVERAGE 3 0 3 0 2 1 0 3 3 3

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY

Lecture (Chalk and Talk-OHP-LCD)

Flipped Learning/Blended Classroom-E Content,

Videos-Case study-Group Discussion-Role Modelling

Seminar

QUESTION PAPER PATTERN

 Knowledge Section Word Mark Total Special Instructions if any
Level Limit s

K1 A-10X2 50 20 1. Section A - Two Questions from each

marks unit
100
2. Section B - At least one question from
each unit. Not more than 2 questions
K1. K 2 B-5/8x8 200 40 from any unit.
marks
3. Section C - Not more than one
question from any unit.

SEMESTER VI
MARKETING IN SPECIAL FIELDS
TOTAL HOURS: 90 COURSE CODE: CM21/6E/MSF
CREDITS : 4 LTP: 420

COURSE OBJECTIVES
To enable the students
1. To gain valuable insights into the concept of services marketing
2. To understand the nature and scope of industrial marketing and rural marketing
3. To gain in depth knowledge of the meaning and scope of co operative marketing and social
marketing
4. To comprehend the importance of ecommerce and issues involved in environmental
marketing
5. To understand the concept of global marketing.

COURSE OUTLINE

UNIT I
Services Marketing –Services- definition, need & importance of services,distinction
between services & goods, characteristics of services.
Marketing Mix in Services Marketing.– Product decisions, Pricing strategies, Promotion of
services, Distribution of services, People, Physical Evidence and Process.
(16 hours)

UNIT II
Industrial Marketing- Definition, nature & scope – comparison & contrast of Industrial &
Consumer marketing – Characteristics of Industrial Marketing –Marketing mix for industrial
products.
Rural Marketing – Concept & scope, Characteristics of rural market. Attractiveness of rural
market, rural vs urban marketing, marketing of agricultural inputs, marketing of agricultural
produce, marketing of consumer goods & durables. (18 hours)

UNIT III
Co-operative Marketing– Meaning & need of co- operative marketing, features & objectives
of co-operative marketing, Activities of co-operative marketing societies, structure of marketing
co-operatives, problems in co-operative marketing.
Social marketing – Meaning, nature, importance & scope of social marketing, types of non
business organizations, markets involved in social marketing, developing a marketing programme
for social cause. (18 hours)

UNIT IV
 Internet Marketing & E-Commerce – Meaning & importance of E- Commerce & internet
marketing, components of internet marketing, Benefits & limitations of internet marketing,
establishing internet marketing facility.
Environmental marketing – Meaning & importance, issues involved in environmental
marketing – social responsibility, pressure of government, competitive pressure, cost of profit.
Problems of environmental marketing, environmental marketing strategies, environmental risk
management, strategic partnership in environmental marketing.
(20 hours)

UNIT V
Introduction to Global Marketing, Deciding whether to go abroad, deciding which markets to enter,
Deciding How to enter the market, Deciding on the marketing programme, Deciding on marketing
organization, Global Marketing Environment. Export Procedure and documentation, Important
steps in export procedure, Foreign Exchange and Financial Decisions. History of International
Financial System, Foreign Exchange, Business. Implications of Exchange rate fluctuations,
Managing Exchange rate exposure .
(18 hours)

RECOMMENDED TEXTBOOKS
1. Zeithaml Valarie .A., (2000), Service Marketing , Tata Mc Graw Hill,
2. L.P. Singh.,( 2008) Co-operative Marketing in India & Abroad, Himalaya Publishing House
3. Keegan Warren J and Green Mark C., Global Marketing,9 Edition, Pearson Education.
th

4. Kashyap Pradeep., Rural Marketing, 3 Edition, Pearson

rd

5. B.S.Rathor and J.S.Rathor.,( 2005), Export Marketing, Himalaya Publishing House

REFERENCE BOOKS
1. Lovelock Christopher,( 2005), Service Marketing, Pearson Education Asia.
2. Kumar Dinesh and Gupta Punam., Rural Marketing: Challenges and Opportunities, Sage
Texts.
3.Shankar Ravi , ( 2010 )Services Marketing, Excel Books.
4.Albaum, Duerr & Josiassen., International Marketing and Export Mnagement.,8 Edition,
th

Pearson Education.
5.S.A.Sherlekar and V.S.Sherlekar.,(2002) Global Marketing Management.,Himalaya
Publishing House.

JOURNALS

1. International Journal of Internet Marketing and Advertising ISSN:1477-5212 Inderscience

Publishers.
2. Indian Journal of Marketing ISSN: 9738703 Associated Management Consultants Private
Limited
3. Journal of Marketing ISSN: 00222429 Sage publishing
4. Journal of Marketing Research ISSN: 00222437 Sage publishing
5. Journal of Marketing Management ISSN: 1472-1376 Taylor & Francis Online

E-LEARNING RESOURCES
 1. https://www.managementstudyguide.com/definition-and-characteristics-of-services.htm
2. http://www.pondiuni.edu.in/storage/dde/downloads/markiii_im.pdf
3. http://www.yourarticlelibrary.com/essay/rural-marketing-in-india-definition-and-features-of
-rural-marketing/32335
4. https://www.marketing-schools.org/types-of-marketing/cooperative-marketing.html
5. https://www.thebalancesmb.com/internet-marketing-2948348
6. https://www.marketing-schools.org/types-of-marketing/global-marketing.html

COURSE OUTCOMES

Students will be able to

CO
CO Statement
No.
CO 1 Outline the importance of services and elements of the services marketing mix
CO 2 Identify the characteristics of industrial and rural markets
Analyse the importance and scope of co operative marketing societies and social
CO 3
marketing
CO 4 Appreciate the meaning and importance of e commerce and environmental marketing
CO 5 Evaluate the global marketing environment

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO PSO
1 2 3 4 5 6 7 8 9 10
CO1 3 0 1 0 1 2 1 3 2 2
CO2 3 0 3 0 1 2 1 3 2 2
CO3 3 0 3 0 1 2 1 3 2 2
CO4 3 0 3 0 1 3 1 3 2 2
CO5 3 0 3 0 1 3 1 3 2 2
AVERAGE 3 0 2.6 0 1 2.4 1 3 2 2

KEY: STRONGLY CORRELATED-3 MODERATELY CORRELATED-2WEAKLY

CORRELATED-1 NO CORRELATION-0

TEACHING METHODOLOGY
Lecture (Chalk and Talk-OHP-LCD), Peer Learning, Quiz-Assignment

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total Special Instructions if any
Level Limit
K1 A-10X2 50 20 1. Section A - Two Questions from
marks 100 each unit
K1. K 2 B-5/8x8 200 40 2. Section B - At least one question
marks from each unit. Not more than 2
K2, K 3 C-2/4x20 500 40 questions from any unit.
marks 3. Section C - Not more than one
question from any unit.