1

TAMILNADU STATE COUNCIL FOR HIGHER

EDUCATION, CHENNAI – 600 005

Contents
i. PO and PSO Description
ii. UG – Template
iii. Methods of Evaluation & Methods of Assessment

iv. Semester Index.

v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced,

Extension Activity, Environment, Professional Competency

1) Course Lesson Box

2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables

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PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the fields of
Commerce, Accountancy and Management. The course equips the students for entry level
jobs in industry, promotes the growth of their professional career, entrepreneurship and a key
contributor to the economic development of the country.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B. Com General

Programme Code:

Duration: UG - 3 years

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Programme PO1: Disciplinary knowledge: Capable of demonstrating comprehensive
Outcomes: knowledge and understanding of one or more disciplines that form a part of
an undergraduate Programme of study PO2: Communication Skills: Ability
to express thoughts and ideas effectively in writing and orally; Communicate
with others using appropriate media; confidently share one’s views and
express herself/himself; demonstrate the ability to listen carefully, read and
write analytically, and present complex information in a clear and concise
manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body of
knowledge; analyse and evaluate evidence, arguments, claims, beliefs on the
basis of empirical evidence; identify relevant assumptions or implications;
formulate coherent arguments; critically evaluate practices, policies and
theories by following scientific approach to knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has learned
and apply their competencies to solve different kinds of nonfamiliar
problems, rather than replicate curriculum content knowledge; and apply
one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and relevance
of evidence; identify logical flaws and holes in the arguments of others;
analyse and synthesize data from a variety of sources; draw valid conclusions
and support them with evidence and examples, and addressing opposing
viewpoints.
PO6: Research-related skills: A sense of inquiry and capability for asking
relevant/appropriate questions, problem arising, synthesising and articulating;
Ability to recognise cause-and-effect relationships, define problems,
formulate hypotheses, test hypotheses, analyse, interpret and draw
conclusions from data, establish hypotheses, predict cause-and-effect
relationships; ability to plan, execute and report the results of an experiment
or investigation
PO7: Cooperation/Team work: Ability to work effectively and respectfully
with diverse teams; facilitate cooperative or coordinated effort on the part of a
group, and act together as a group or a team in

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the interests of a common cause and work efficiently as a member of a team
PO8: Scientific reasoning: Ability to analyse, interpret and draw conclusions
from quantitative/qualitative data; and critically evaluate ideas, evidence and
experiences from an open-minded and reasoned perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences, with self-
awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety of
learning situations, demonstrate ability to access, evaluate, and use a variety
of relevant information sources; and use appropriate software for analysis of
data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project through to
completion.
PO 12 Multicultural competence: Possess knowledge of the values and
beliefs of multiple cultures and a global perspective; and capability to
effectively engage in a multicultural society and interact respectfully with
diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability to embrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives, and use
ethical practices in all work. Capable of demonstrating the ability to identify
ethical issues related to one’s work, avoid unethical behaviour such as
fabrication, falsification or misrepresentation of data or committing
plagiarism, not adhering to intellectual property rights; appreciating
environmental and sustainability issues; and adopting objective, unbiased and
truthful actions in all aspects of work. PO 14: Leadership
readiness/qualities: Capability for mapping out the tasks of a team or an
organization, and setting direction, formulating an inspiring vision, building a
team who can help achieve the vision, motivating and inspiring team
members to engage with that vision, and using management skills to guide
people to the right destination, in a smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills, including
„learning how to learn‟, that are necessary for participating in learning
activities throughout life, through self-paced and self-directed learning aimed
at personal development, meeting economic, social and cultural objectives,
and adapting to changing trades and demands of work place through
knowledge/skill development/reskilling.

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Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement with
Outcomes: others’ ideas, behaviours, beliefs and apply diverse frames of reference to
decisions and actions.
PSO 2 - Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
startups and high potential organizations
PSO3 – Research and Development:
Design and implement HR systems and practices grounded in research that
comply with employment laws, leading the organization towards growth and
development.
PSO4 – Contribution to Business World:
To produce employable, ethical and innovative professionals to sustain in the
dynamic business world.
PSO 5 – Contribution to the Society:
To contribute to the development of the society by collaborating with
stakeholders for mutual benefit.

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 Credit Distribution for UG Programme
Sem I Credit Sem II Credit Sem III Credit Sem IV Credit Sem V Credit Sem VI Credit

1.1. Language 3 2.1. 3 3.1. 3 4.1. 3 5.1 Core 4 6.1 Core 4

Tamil Language Language Tamil Language Course – Course –
Tamil Tamil CC IX CC XIII
1.2 English 3 2.2 English 3 3.2 English 3 4.2 English 3 5.2 Core 4 6.2 Core 4
Course – Course –
CC X CC XIV
1.3 Core 4 2.3 Core 4 3.3 Core 4 4.3 Core 4 5.3 Core 4 6.3 Core 4
Course – Course – Course – Course – Course Course –
CC I CC III CC V CC VII CC - XI CC XV
Core
Industry
Module
1.4 Core 4 2.4 Core 4 3.4 Core 4 4.4 Core 4 5.4 Core 4 6.4 Elective 3
Course – Course – Course – Course – Course/ -VII
CC II CC IV CC VI CC VIII Project Generic/
with viva- Discipline
voce Specific
CC -
XII
1.5 Elective 3 2.5 Elective 3 3.5 Elective 3 4.5 Elective 3 5.4 3 6.5 Elective 3
I Generic/ II III IV Elective VIII
Discipline Generic/ Generic/ Generic/ V Generic
Specific Discipline Discipline Discipline Generic/ /Discipline
Specific Specific Specific Discipline Specific
Specific
1.6 Skill 2 2.6 Skill 2 3.6 Skill 1 4.6 Skill 2 5.5 3 6.6 1
Enhancement Enhancement Enhancement Enhancement Elective Extension
Course Course Course Course VI Activity
SEC-1 SEC-2 SEC-4 SEC-6 Generic/
(NME) (NME) (Entrepreneurial Discipline
Skill) Specific
2.7 Skill 2 3.7 Skill 2 4.7 2 5.6 2 6.7 2
Enhancement Enhancement Skill Value Professional
Course – Course SEC-5 Enhancement Education Competency
SEC-3 Course Skill
SEC-7
1.7Abilit y 2 2.8 2 3.7 Ability 2 4.7 2 5.5 2
Enhancement Ability Enhancement 7Ability Summer
Compulsory Enhancement Compulsory Enhancement Internship
Course Compulsory Course (AECC) Compulsory /Industrial
(AECC) Course Soft Skill- Course Training
Soft (AECC) 3 (AECC)
Skill-1 Soft Soft
Skill-2 Skill-4
1.8 Skill 2 3.8 E.V. S 2
Enhancement
(Foundation
Course)
23 23 24 23 26 21
Total Credit Points 140

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 CREDIT DISTRIBUTION FOR B.COM

3 – Year UG Programme (B.COM) Credits

Distribution
No. of Papers Credits
Part I Tamil (3 Credits) 4 12
Part II English (3 Credits) 4 12
Part III Core Courses (4 Credits) 15 60
Elective Courses Generic / 8 24
Discipline Specific (3 Credits)
Total 108
Part IV NME (2 Credits) 2 4
Ability Enhancement Compulsory 4 8
Courses Soft Skill (2 Credits)
Skill Enhancement Courses (7
courses) 13
Entrepreneurial Skill -1
Professional Competency Skill
Enhancement Course 1 2
EVS (2 Credits) 1 2
Value Education (2 Credits) 1 2
Part IV Credits 31
Part V Extension Activity (NSS / NCC / Physical 1
Education)
Total Credits for the UG Programme 140

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 METHODS OF EVALUATION

Internal Continuous Internal Assessment Test

Evaluation Assignments / Snap Test / Quiz 25 Marks
Seminars
Attendance and Class Participation

External End Semester Examination 75 Marks

Evaluation

Total 100 Marks

METHODS OF ASSESSMENT

Remembering • The lowest level of questions requires students to recalling formation

(K1) from the course content
• Knowledge questions usually require students to identify information
in the text book.
Understanding • Understanding of acts and ideas by comprehending organizing, com
(K2) paring, translating, interpolating and interpreting in their own words.
• The questions go beyond simple recall and require students to
combine data together.
Applica tion • Students have to solve problems by using /applying a concept learned
(K3) in the classroom.
• Students must use their knowledge to determine an exact response.
Analyz (K4) e • Analysing the question is one the tasks the students to breakdown
something into its component parts.
• Analysing requires students to identify reasons causes or motives and
reach conclusions or generalizations.
Evaluate (K5) • Evaluation requires an individual to make judgment on something.
• Questions to be asked to judge the value of an idea, a character, a work of
art, or a solution to a problem.
• Students are engaged in decision-making and problem-solving.
• Evaluation questions do not have single right answers.
Create (K6) • The questions of this category challenge students to get engaged in creative
and original thinking.
• Developing original ideas and problem-solving skills.
Highlights of the Revamped Curriculum:

 Student-centric, meeting the demands of industry & society, incorporating industrial

components, hands-on training, skill enhancement modules, industrial project, project
with viva-voce, exposure to entrepreneurial skills, training for competitive examinations,
sustaining the quality of the core components and incorporating application-oriented
content wherever required.
 The Core subjects include latest developments in the education and scientific front,
advanced programming packages allied with the discipline topics, practical training,
devising statistical models and algorithms for providing solutions to industry / real life
situations. The curriculum also facilitates peer learning with advanced statistical topics
in the final semester, catering to the needs of stakeholders with research aptitude.
 The General Studies and Statistics based problem solving skills are included as
mandatory components in the ‘Training for Competitive Examinations’ course at the
final semester, a first of its kind.
 The curriculum is designed so as to strengthen the industry-Academia interface and
provide more job opportunities for the students.
 The Statistical Quality Control course is included to expose the students to real life
problems and train the students on designing a mathematical model to provide solutions
to the industrial problems.
 The Internship during the second-year vacation will help the students gain valuable work
experience, that connects classroom knowledge to real world experience and to narrow
down and focus on the career path.
 Project with viva-voce component in the fifth semester enables the student, application
of conceptual knowledge to practical situations. The state of art technologies in
conducting a Explain in a scientific and systematic way and arriving at a precise solution
is ensured. Such innovative provisions of the industrial training, project and internships
will give students an edge over the counterparts in the job market.
 State-of Art techniques from the streams of multi-disciplinary, cross disciplinary and
inter disciplinary nature are incorporated as Elective courses, covering conventional
topics to the latest DBMS and Computer software for Analytics.
Value additions in the Revamped Curriculum:
Semester Newly introduced Outcome / Benefits
Components
I Foundation Course • Instil confidence among students
To ease the transition of • Create interest for the subject
learning from higher
secondary to higher
education, providing an
overview of the pedagogy
of learning abstract
Statistics and simulating
mathematical concepts to
real world.

I, II, III, Skill Enhancement • Industry ready graduates

IV papers (Discipline centric • Skilled human resource
/Generic/ • Students are equipped with essential skills to make
Entrepreneurial) them employable

• Training on Computing / Computational skills enable

the students gain knowledge and exposure on latest
computational aspects
• Data analytical skills will enable students gain
internships, apprenticeships, field work involving
data collection, compilation, analysis etc.
• Entrepreneurial skill training will provide an
opportunity for independent livelihood
• Generates self – employment
• Create small scale entrepreneurs
• Training to girls leads to women empowerment

• Discipline centric skill will improve the technical

knowhow of solving real life problems using ICT
tools
III, IV, V & Elective papers- • Strengthening the domain knowledge
VI An open choice of topics • Introducing the stakeholders to the State-of Art
categorized under techniques from the streams of multi-disciplinary,
Generic and Discipline cross disciplinary and inter disciplinary nature
Centric • Students are exposed to Latest topics on Computer
Science / IT, that require strong statistical
background
 • Emerging topics in higher education / industry /
communication network / health sector etc. are
introduced with hands-on-training, facilitates
designing of statistical models in the respective
sectors

IV DBMS and Programming • Exposure to industry moulds students into solution

skill, Biostatistics, providers
Statistical Quality • Generates Industry ready graduates
Control, Official • Employment opportunities enhanced
Statistics, Operations
Research
II year Internship / Industrial • Practical training at the Industry/ Banking Sector /
Vacation Training Private/ Public sector organizations / Educational
activity institutions, enable the students gain professional
experience and also become responsible citizens.

V Project with Viva – voce • Self-learning is enhanced

Semester • Application of the concept to real situation is
conceived resulting in tangible outcome
VI Introduction of • Curriculum design accommodates all category of
Semester Professional Competency learners; ‘Statistics for Advanced Explain’
component component will comprise of advanced topics in
Statistics and allied fields, for those in the peer group
/ aspiring researchers;
• ‘Training for Competitive Examinations’ –caters to
the needs of the aspirants towards most sought -
after services of the nation viz, UPSC, ISS, CDS,
NDA,
Banking Services, CAT, TNPSC group services, etc.
Extra Credits: • To cater to the needs of peer learners / research
For Advanced Learners / Honors aspirants
degree

Skills acquired from the Knowledge, Problem Solving, Analytical ability, Professional
Courses Competency, Professional Communication and Transferrable Skill
 B.COM – GENERAL- CREDIT DISTRIBUTION
Course
Part Code Title of the Course Credits Hours
SECOND YEAR
THIRD SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper V- Corporate Accounting I 5 5
Part III Core Paper VI -Company Law 5 5
Elective III – Business Legislation
Part IV Elective III – Business Mathematics & Statistics 3 5
Elective III – E - Commerce
SEC – 4 – Services Marketing 1 1
Part IV
SEC – 5 – Everyday Banking 2 2
Environmental Studies 2 2
TOTAL 24 32
FOURTH SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper VII–Corporate Accounting II 5 5
Part III Core Paper VIII- Principles of Marketing 5 5
Elective IV– Financial Services
Elective IV– Consumerism & Consumer
Part III Protection 3 6
Elective IV- Operations Research
SEC – 6 – Professional Skills for Corporate World 2 2
Part IV
SEC – 7 – Practices in Commerce 2 2
TOTAL 23 32
THIRD YEAR
FIFTH SEMESTER
Part III Core Paper IX –Cost Accounting I 4 5
Part III Core Paper X - Banking Law and Practice 4 5
Part III Core Paper XI – Income Tax Law and Practice I
4 5
Part III Core Paper XII – Auditing and Corporate Governance
4 5
Part III Discipline Specific Elective
1 - Financial Management 3 4
2 - Indirect Taxation
 Discipline Specific Elective
3 - Human Resource Management 3 4
4 - Office Management & Secretarial Practice
Part IV Value Education 2 2
Summer Internship / Industrial Training 2 -
TOTAL 26 30
SIXTH SEMESTER

Part III Core Paper XIII –Cost Accounting - II 4 6

Part III Core Paper XIV-Management Accounting 4 6

Part III Core Paper XV- Income Tax Law and 4 6

Practice II
Part III Discipline Specific Elective
5 - Entrepreneurial Development
6 - Computer Application in Business 3 5

Discipline Specific Elective

7 - Logistics and Supply Chain Management
3 5
8 - Spreadsheet for Business
General awareness for Competitive Examination 2 2

Part V Extension Activity 1 -

TOTAL 21 30
 SECOND YEAR – SEMESTER - III
CORE – V: CORPORATE ACCOUNTING I

Subject L T P S Credits Inst. Marks

Code Hours CIA External Total
5 4 5 25 75 100

Learning Objectives
LO1 To understand about the issue of shares and pro-rata allotment.
LO2 To understand the Underwriting of Shares and Redemption of Preference Shares
LO3 To know about Issue and Redemption of Debentures.
LO4 To learn the form and contents of financial statements as per Schedule III of Companies
Act 2013
LO5 To examine the various methods of valuation of Goodwill and shares
Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of Hours

I Issue of Shares 15

Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro-rata

Allotment.

II Issue & Redemption of Preference Shares 15

Underwriting of Shares and Debentures – Underwriting Commission -

Types of Underwriting.

Redemption of Preference Shares–Provisions of Companies Act–

Capital Redemption Reserve – Minimum Fresh Issue – Redemption at
Par, Premium and Discount.

III Issue and Redemption of Debentures 15

Debentures: Issue and Redemption – Meaning – Methods – In One lot–in
Instalment – Purchase in the Open Market includes
Ex Interest and Cum Interest - Sinking Fund Investment Method.
 IV Final Accounts 15

Introduction – Final Accounts – Form and Contents of Financial

Statements as Per Schedule III of Companies Act 2013 – Part I
Form of Balance Sheet – Part II Form of Statement of Profit and
Loss.

V Valuation of Goodwill & Shares 15

Valuation of Goodwill – Meaning – Need for Valuation of Goodwill –

Methods of Valuing Goodwill – Average Profit – Super Profit – Annuity
and Capitalisation Method.

Valuation of Shares – Need for Valuation of Shares – Methods of

Valuation of Shares – Net Assets Method – Yield and Fair Value
Methods.
TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

CO1 Prepare and account for various entries to be passed in case of issue of shares

CO2 To understand the Underwriting of shares and Redemption of preference shares.

CO3 To have thorough knowledge about issue and redemption of Debentures.

CO4 Construct Financial Statements applying relevant accounting treatments

CO5 Compute the value of goodwill and shares under different methods and assess its
applicability
Textbooks

1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication,
New Delhi.

2 R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand, New
Delhi.

3 Broman, Corporate Accounting, Taxmann, New Delhi.

4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.

 5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.

Reference Books

1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.

2 D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann,

New Delhi

3 Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya

Pradesh

4 Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,

Mumbai.

5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.tickertape.in/blog/issue-of-shares/

2 https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgood
willandshares.pdf

3 https://www.mca.gov.in/content/mca/global/en/acts-
rules/ebooks/accountingstandards.html

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

CO4 3 1 3 2 3 2 2 2 3 2 2

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

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

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

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR – SEMESTER - III
CORE – VI: COMPANY LAW

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of Hours

Introduction to Company 15
Companies Act 2013 – Definition of a Company, Characteristics of
Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities Partnerships –
Classification of Companies – Based on Incorporation, Liability, Number
of Members, Control.
Memorandum of Association, Articles of Association and Prospectus
Formation of a Company – Promoter –Incorporation Documents e-filing –
Memorandum of Association – Contents - Legal Effects – Articles of
II 15
Association - Certificate of Incorporation – Prospectus – Contents - Kinds -
Misstatements – Liability for Misstatements – Certificate of
Commencement of Business.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll – Quorum –
III Proxy - Resolution – Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and Removal of an
Auditor -
Management & Administration
Company Management –Board of Directors – Qualification, Appointment,
IV Powers, Duties, Liabilities, Remuneration & Removal of Directors. 15
National Company Law Tribunal (NCLT) – National Company Law
Appellate Tribunal (NCLAT) – Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary Winding Up –
V 15
Consequences of Winding Up Order – Powers of Tribunal – Petition for
Winding Up – Company Liquidator.
TOTAL 75
 Course Outcomes
CO1 Understand the classification of companies under the act
Examine the contents of the Memorandum of Association & Articles of Association
CO2
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal (NCLAT)
CO4
CO5 Analyse the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law,Taxmann, New Delhi
5 M.C.Kuchal, Business Law, VikasPublication, Noida
Reference Books
1 Gaffoor&Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law Nirali Prakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companiesact/companies-act-
1
2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/
3 https://www.investopedia.com/terms/w/windingup.asp

MAPPING WITH PROGRAMME OUTCOMES

 AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 10 15 10 15 15 10 15 15 10 10

AVERAG 3 2 3 2 3 3 2 3 3 2 2
E

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR – SEMESTER – III

ELECTIVE - III: BUSINESS LEGISLATION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
3 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the Factories Act, 1948
LO2 To provide insights on the Foreign Exchange Management Act, 1999
LO3 To inculcate knowledge about the Prevention of Money Laundering Act, 2002
LO4 To enable the students to learn about the Competition Act 2002
LO5 To familiarise the students about the existence of Intellectual Property Rights
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Factories Act 1948
Definitions - Objects –Scope – Approval – Licensing – Registration of
Factories – Notice by Occupier – General Duties of Occupier and Manufacturer
– Measures to be Taken by Factories for Health, Safety and Welfare of Workers
I – Measures – Special Provisions Relating to Hazardous Processes – Working 12
Hours of Adults – Additional Provisions Regulating Employment of Women in
a Factory – Employment of Young Person and Children – Annual Leave with
Wages – Penalties and Procedures.
Foreign Exchange Management Act, 1999 12
Introduction - Board Structure of FEMA – Definitions - Regulation &
II
Management of Foreign Exchange - Contraventions & Penalties – Procedure for
Compliance.
Prevention of Money Laundering Act, 2002 12
Definitions – Punishment for the Offence of Money Laundering - Obligations of
III Banking Companies - Financial Institutions and Intermediaries or a Person
Carrying on a Designated Business or Profession - Adjudication Authorities &
Procedures.
Competition Act, 2002 12
Definitions - Prohibition of Agreements- Prohibition of Abuse of Dominant
IV Position – Competition Commission of India - Establishment, Administration &
Duties Powers – Competition Advocacy - Adjudication Authorities – Penalties &
Prosecution.
Intellectual Property Rights 12
Intellectual property rights (IPR) – An Introduction – Kinds of Intellectual
Property Rights - Patent, Copyright, Trade Mark, Design, Geographical
V Indication, Plant Varieties and Layout Design.

TOTAL 60
 Course Outcomes
CO1
Acquire knowledge on Factories Act, 1948
CO2 Analyse the role of Foreign Exchange Management Act, 1999

CO3 Understand the practical implications of Prevention of Money Laundering Act, 2002
CO4 Evaluate the importance of Competition Act, 2002
CO5 Gain knowledge on Intelligence Property Rights
Textbooks
1 Akhilleshwar Pathak, Legal aspects of business, McGraw Hill Education, Noida
2 R.S.N. Pillai &Bagavathi, Legal aspects of business, S.Chand, New Delhi
Rashmi Aggarwal, Rajinder Kaur, Legal aspects of business, Pearson Education Limited, New
3
Delhi
4 P.K. Padhi, Legal aspects of business, PHI Learning, New Delhi
Reference Books
1 Ravinder Kumar, Legal aspects of business, Cengage Learning, Nioda
2 Shawn Kopel, Guide to business law, Oxford University Press, England
3 M.C. Kuchhal, VivekKuchhal, Business Law, S Chand Publishers, New Delhi
4 C.L. Bansal. Business law, Taxmann, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://labour.gov.in/sites/default/files/Factories_Act_1948.pdf
2 https://legislative.gov.in/sites/default/files/A1999-42_0.pdf
3 https://stfrancislaw.com/blog/intellectual-property-rights/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

CO2 3 2 2 2 3 2 3 2 3 2 2
CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 2 2 2 2 3 2 3 2 2
CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 13 10 12 10 15 10 15 10 10
AVERAG 3 2 2.6 2 2.4 2 3 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR – SEMESTER - III

ELECTIVE III : BUSINESS MATHEMATICS & STATISTICS

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To Improve Knowledge on the basics of set Theory
LO2 To learn about simple and compound interest and arithmetic, geometric and harmonic
progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Sets
Set of Operations – Types – Union of sets, Intersection of sets – Difference of Sets –
I 12
Complement of Sets – Venn diagrams – Laws of Sets – Commutative Laws –
Associative Laws – Distributive Laws – De-Morgan’s Laws.
Interest and Annuity
Banker’s Discount – Simple and Compound Interest - Arithmetic, Geometric
II 12
and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and Median –
III Quartiles – Deciles - Percentiles. Measures of Variation – Range - Quartile 12
Deviation and Mean Deviation - Variance and Standard Deviation & Co-
efficient.
Correlation and Regression
IV Correlation - Karl Pearson’s Coefficient of Correlation – Spearman’s Rank 12
Correlation – Regression Lines and Coefficients.
Time Series Analysis and Index Numbers
Time Series Analysis: Secular Trend – Seasonal Variation – Cyclical variations -
V Index Numbers – Aggregative and Relative Index – Chain and Fixed Index – 12
Wholesale Index – Cost of Living Index.

TOTAL 60
Course Outcomes
CO1 To Learn the basics of Set Theory
Familiarise with calculations of simple and compound interest and arithmetic, geometric and
CO2
harmonic progressions.
 CO3 Determine the various measures of central tendency
CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis
Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing house, Chennai
1
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill education, Noida
2
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics, Nirali Prakashan
3
Publishing, Pune
Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal, Agra
4
5 P.R. Vittal, Business Mathematics & Statistics, Margham Publications, Chennai
Reference Books
1 J.K. Sharma, Fundamentals of business statistics, Vikas publishing, Noida
2 Peter Waxman, Business Mathematics & Statistics, Prentice Hall, New York
Andre Francis, Business Mathematics & Statistics, Cengage Learning EMEA, Andover
3
Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New Delhi
4
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher, New Delhi
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.britannica.com/biography/Henry-Briggs
2 https://corporatefinanceinstitute.com/resources/data-science/central-tendency/
3 https://www.expressanalytics.com/blog/time-series-analysis/

MAPPING WITH PROGRAMME OUTCOMES AND

PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

CO3 3 2 3 2 3 2 3 2 3 2 2
 CO4 3 2 3 2 2 2 3 2 3 2 2

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

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAG 3 2 3 2 2.4 2 3 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR – SEMESTER - III

ELECTIVE - III: E- COMMERCE

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
3 3 4 25 75 100
Learning Objectives
LO1 To know the goals of electronic commerce
LO2 To understand the various Business models in emerging E-commerce areas
LO3 To have an insight on the internet marketing technologies
LO4 To understand the benefits and implementation of EDI
LO5 To understand the Digital Economy of E-commerce
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to E-Commerce
Define E – Commerce - Main Activities of Electronic Commerce - Benefits of
I E-Commerce - Broad Goals of Electronic Commerce - Main Components of 12
E-Commerce - Functions of Electronic Commerce - Process of E-Commerce -
Types of E- Commerce.
E-Commerce Business Models & Consumer Oriented E Commerce
E-commerce Business Models, Major Business to Consumer (B2C) Business
Models, Major Business to Business (B2B)
II Business Models, Business Models in Emerging E - Commerce Areas – E - 12
Retailing: Traditional Retailing and E- retailing, Benefits of E-retailing, Models
of E-retailing, Features of E-retailing.
E-Commerce Marketing Concepts
The Internet Audience and Consumer Behaviour, Basic Marketing Concepts,
III Internet Marketing Technologies – Marketing Strategy - E services: Categories 12
of E-services, Web-Enabled Services, Information-Selling on the Web.
Electronic Data Interchange & Security
Benefits of EDI, EDI Technology, EDI Standards, EDI Communications, EDI
IV Implementation, EDI Agreements, EDI Security. Electronic Payment Systems, 12
Need of Electronic Payment System.
Digital Economy in E-Commerce
Digital Economy - Threats in Computer Systems: Virus, Cyber Crime Network
Security: Encryption, Protecting Web Server with a Firewall, Firewall and the
V 12
Security Policy, Network Firewalls and Application Firewalls, Proxy Server.
Issues in E Commerce Understanding Ethics, Social and Political Issues in E-
Commerce
TOTAL 60
 Course Outcomes
CO1 Understand the role and features of world wide web
CO2 Understand the Benefits and model of e-tailing
CO3 Use the web enabled services
CO4 Understand the Electronic Data Interchange and payments
CO5 Know about the Digital Economy and Ethics
Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition, Pearson
1
Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New Delhi
2
David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,
3
McGraw-Hill, London
Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw
-
4
Hill,
Noida
5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai
Reference Books
Agarwala, K.N. and D. Agarwala, Business on the Net : What’s and How’s of
1 E-Commerce, McMillan Publisher India Pvt. Ltd., Chennai

Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New Delhi
2
Elias M Awad, Electronic Commerce : From Vision to Fulfillment. PHI Learning Pvt. Ltd.,
3
New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4
7.0 & MTS, Wrox Publishers, Mumbai
J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce- Theory and Case
5
Studies, The MIT Press, Cambridge, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/e/ecommerce.asp
https://www.webfx.com/industries/retail-ecommerce/ecommerce/basicecommerce-marketing-
2
concepts/
3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 3 2 2.6 2 3 2 2 2 3 3 2
E

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR – SEMESTER – IV

SEC – 4 – SERVICES MARKETING

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
LO1 To know the service concept, its evolution and growth.
To understand Marketing Mix in service marketing and its effective
LO2
management.
LO3 To know the service marketing techniques applied in various sectors.
LO4 To emphasize the distinctive aspects of Services Marketing
LO5 To Visualize the different Service Marketing Strategies.
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
Introduction to Services – Service Marketing – Meaning and
I Definition- Nature and Scope Characteristics – Challenges and 6
issues of service marketing- Service marketing in India –
Classifications of services
Marketing Mix in Service Marketing: The Seven Ps: Product Decision, 6
Pricing, Strategies and Tactics, Promotion of Service - additional
II
dimension in Services Marketing – People, Physical Evidence and
Process.
Positioning of services – Designing service delivery System – Pricing of 6
III services – objectives – methods –Services on retail sector – Service
Level Agreements (SLA) – Service marketing triangle.
Managing service operations- Participants in services- Employees and 6
IV customer‘s role in service delivery- Mass production and delivery-
Importance of quality in services - Delivering Quality Service.
Service Marketing Strategies for health – Hospitality – Tourism – 6
V Financial & Information technique Services – Applying technology to
service settings – e-services.

TOTAL 30
Course Outcomes
Understand the Concept of Services and intangible products
CO1

CO2 Discuss the relevance of the services Industry to Industry

CO3 Examine the characteristics of the services industry and the modus operandi

CO4 Analyse the role and relevance of Quality in Services

CO5 Critically Visualise future changes in the Services Industry
Textbooks
1 S.M. Jha, Services marketing, Himalaya Publishers, India

2 Baron, Services Marketing , Second Edition. Palgrave Macmillan

Reference Books
 1 Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi.

2 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai.

Thakur .G.S. Sandhu Supreet & Dogra Babzan , Services Marketing ,
3 kalyanni Publishers, Ludhianna.
Zeithaml Valerie A, & Bitner Mary Jo., Gremler Dwayne D., Pandit Ajay;
4.
Services Marketing, McGraw Hill.
Wirtz Jochen, Lovelock Christopher H, Chatterjee Jayanta.: Services
5.
Marketing,8e Edition, Pearson.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://kanchiuniv.ac.in/coursematerials/T5MM1servicesmarketing.pdf
https://sde.uoc.ac.in/sites/default/files/sde_videos/SLM-MCom-
2
SERVICE%20MARKETING.pdf
https://www.enotesmba.com/2012/06/service-marketing-and-service-
3
marketing.html

MAPPING WITH PROGRAMME

OUTCOMESAND
PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4
3 – Strong, 2- Medium, 1- Low
 SEC – 5 – EVERYDAY

BANKING

LEARNING OBJECTIVES

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

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EVERY DAY BANKING COGNITIVE

LEVEL
CO1 Exhibit the skill to perform basic banking operations and K1,K2
distinguish between basic documents
CO2 To understand filling up of applications and transfer of funds K1,K2,K3

CO3 Execute Online Banking K3

CO4 To perform Mobile banking and related transactions K2,K3

CO5 To Understand mobile payment system by using various modes K3, K5

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

Teaching Pedagogy:

Class room lectures, PPT presentations, seminars, practical use of basic bank documents and
visit to local banks and observing, group working.

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

Total
Hours 30
UNIT I (6 Hours)
Banking – Definition – pass book – cheque book – Format of
Cheque – Filling up of
Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer
cheque – Collection Cheque– Payable at par – Demand Draft
UNIT II
(6 Hours)

Application filling – Account Opening form – Filling up –

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

UNIT III
(6 Hours)

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

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

UNIT IV
(6 Hours)

Loans – Repayment for Loans – other services. Mobile Banking

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

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

RECOMMENDED TEXT BOOKS

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

 REFERENCE BOOKS

2. S.N. Maheshwari Banking theory, law and practice, Kalyani Publications

3. Parameswaran- Indian Banking, S. Chand& Co.

WEB SOURCES:

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

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3
CO4 2 2 2 3 3 2 3 2 2 1
CO5 3 2 1 2 2 1 2 2 1 1
Average 3.5 2.6 2.4 2.8 2.8 2.4 2.8 2.6 2.4 2.2

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

 SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

Subject L T P S Credits Inst. Marks
Code Hours CIA External Total
5 4 5 25 75 100
A
LO1 To know the types of Amalgamation, Internal and external Reconstruction
LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand the procedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of

Hours
I Amalgamation, Absorption and Internal Reconstruction 15

Amalgamation – Meaning - Purchase Consideration - Lump sum

Method, Net Assets Method, Net Payment Method, Intrinsic Value
Method – Absorption - Internal Reconstruction.
II Accounting of Banking Companies 15
Final Statements of Banking Companies (As Per New Provisions) - Non-
Performing Assets - Rebate on Bills Discounted- Profit and Loss a/c -
Balance Sheet as Per Banking Regulation Act 1949.
III Insurance Company Accounts: 15
Meaning of Insurance – Principles – Types – Preparation of Final
Accounts of Insurance Companies – Accounts of Life Insurance
Business – Accounts of General Insurance Companies -New Format.

IV Consolidated Financial Statements 15

Introduction-Holding & Subsidiary Company-Legal Requirements

Relating to Preparation of Accounts - Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).
V Liquidation of Companies 15

Meaning-Modes of Winding Up – Preparation of Statement of Affairs -

Order of Payment – Liquidators Remuneration- Liquidator’s Final
Statement of Accounts.
TOTAL 75
THEORY 20% & PROBLEMS 80%
 Course Outcomes
CO1 Understand the accounting treatment of amalgamation, Internal and external
reconstruction.
CO2 Construct Profit and Loss account and Balance Sheet of Banking Companies in
accordance in the prescribed format.
CO3 Synthesize and prepare final accounts of Insurance companies in the prescribed format
CO4 Give the consolidated accounts of holding companies
CO5 Preparation of liquidator’s final statement of account
Textbooks

1 S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New Delhi.

2 Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II, Himalaya
Publishing House, Mumbai.

3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.

4 M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New Delhi.

5 T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers, Chennai

Reference Books

1 B.Raman, Corporate Accounting, Taxmann, New Delhi

2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi

3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh

4 Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing house,
Mumbai.

5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.accountingnotes.net/amalgamation/amalgamation-absorption-andreconstruction-
accounting/126

2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
3 https://www.accountingnotes.net/liquidation/liquidation-of-companiesaccounting/12862

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

 SECOND YEAR– SEMESTER– IV

CORE PAPER - VIII – PRINCIPLES OF MARKETING

Subject Code Inst. Marks
L T P S Credits Hours CIA External Total
5 4 4 25 75 100
Learning Objectives
LO1 To know the concept and functions of marketing
LO2 To understand the importance of market segmentation
LO3 To examine the stages of new product development
LO4 To gain knowledge on the various advertising medias
LO5 To analyse the global market environment
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Marketing
Meaning – Definition and Functions of Marketing – Evolution of
Marketing Concepts–Innovations in Modern Marketing. Role and
I Importance of Marketing - Classification of Markets. 12
Market Segmentation
Meaning and definition – Benefits – Criteria for segmentation – Types of
segmentation – Geographic – Demographic –Psychographic –
Behavioural – Targeting, Positioning &
II Repositioning - Introduction to Consumer Behaviour – Consumer Buying 12
Decision Process.
Product & Price
III Marketing Mix––an overview of 4P’sof Marketing Mix– Product– 12
Introduction to Stages of New Product Development– Product Life
Cycle––Pricing–Policies-Objectives– Factors Influencing Pricing– Kinds
of Pricing.
Promotions and Distributions
Elements of promotion – Advertising – Objectives - Kinds of Advertising
Media- Traditional vs Digital Media - Sales Promotion
– types of sales promotion–Personal Selling Qualities needed for a
IV personal seller – Channels of Distribution for Consumer Goods- 12
Channel Members – Channels of Distribution for Industrial Goods.
E-Marketing and CRM

Global Market Environment – Social Responsibility and Marketing

Ethics – Recent Trends in Marketing –A Basic Understanding of E–
V Marketing& M–Marketing – E -Tailing –CRM– Market Research – MIS 12
and Marketing Regulation.
TOTAL 60
CO Course Outcomes
CO1 Develop an understanding on the role and importance of marketing
CO2 Apply the 4 P’s of marketing in their venture.
CO3 Identify the factors determining pricing
 CO4 Use the different channels of distribution of industrial goods.
CO5 Understand the concept of E-marketing and E-Tailing.
Textbooks
1 Philip Kotler, Principles of Marketing: A South Asian Perspective, Pearson Education,
New Delhi.
2 Dr. C.B. Gupta & Dr. N. Rajan Nair, Marketing Management, Sultan Chand & Sons,
New Delhi.
3 Dr. Amit Kumar, Principles Of Marketing, Shashibhawan Publishing House, Chennai.

4 Dr. N. Rajan Nair, Marketing, Sultan Chand & Sons, New Delhi.
5 Neeru Kapoor, Principles Of Marketing, PHI Learning, New Delhi.
Reference Books
1 Prof. Kavita Sharma, Dr. Swati Agarwal, Principles of Marketing Book, Taxmann,
New Delhi.
2 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
3 Assael, H. Consumer Behaviour and Marketing Action, USA: PWS-Kent.
4 Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA: Houghton Mifflin
Company.
5 Baker M, Marketing Management And Strategy, Macmillan Business, Bloomsbury
Publishing, India.
NOTE: Latest Edition of Text books May be Used
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
3 https://www.shiprocket.in/blog/understanding-promotion-and-distributionmanagement/

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 2 2 2 2 2 3 2
CO2 3 2 3 2 3 2 2 2 2 3 2
CO3 3 2 3 2 3 2 2 2 2 3 2
CO4 3 2 3 2 2 2 2 2 2 3 2
CO5 3 2 3 2 2 2 2 2 2 3 2
TOTAL 15 10 15 10 12 10 10 10 10 15 10
AVERAG 3 2 3 2 2.4 2 2 2 2 3 2
E
3 – Strong, 2- Medium, 1- Low
 SECOND YEAR – SEMESTER – IV

ELECTIVE IV - FINANCIAL SERVICES

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
To enrich their knowledge on key areas relating to management of financial products and
LO2
services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Financial System
Structure of Financial System – Role of Financial System in Economic
I Development – Financial Markets and Financial Instruments – Capital Markets – 9
Money Markets – Primary Market Operations – Role of SEBI – Secondary
Market Operations – Regulation – Functions of Stock Exchanges.
Introduction to Financial Services
Concept, Nature and Scope of Financial Services – Regulatory Frame Work of
II Financial Services – Merchant Banking – Meaning-Types – Responsibilities of 9
Merchant Bankers – Role of Merchant Bankers in Issue Management –
Regulation of Merchant Banking in India.
Venture Capital and Leasing
Venture Capital – Growth of Venture Capital in India – Financing Pattern under
III Venture Capital – Legal Aspects and Guidelines for Venture Capital, Leasing – 9
Types of Leases – Evaluation of Leasing Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of
IV 9
CRISIL, ICRA and CARE. Factoring, Forfaiting and Bill Discounting – Types of
Factoring Arrangements – Factoring in the Indian Context.
Mutual Funds
Mutual Funds – Concept and Objectives, Functions and Portfolio Classification,
V 9
Organization and Management – De-mat Services- Need and Operations- Role of
NSDL and CSDL.
TOTAL 45

Course Outcomes
CO1 Summarise the role and function of the financial system
Gain practical knowledge on key areas relating to management of financial products and
CO2
services
CO3 Familiarize students about Venture Capital, Leasing.
CO4 Infer the importance of the Credit Rating system.
Understand various types of Mutual funds schemes and the roles of NSDL and CSDL.
CO5

Textbooks
1 Gurusamy.S, Financial Services, Tata McGraw Hill, Noida.
2 C. Rama Gopal, Financial Services, Vikas Publishing House, Noida.
3 M.Y.Khan, Financial Services, Tata McGraw Hill, Noida.
4 E. Dharmaraj, Financial Services, S.Chand, New Delhi.
Reference Books
Mike Heffner, Business process management in Financial Services, F.W. Olin Graduate school
1
of Business, United States.
Perry Stinson, Bank management and Financial Services,Clanrye International, USA.
2
E. Gordon and K. Natarajan, Financial Market and Services, Himalaya Publishing House,
3
Mumbai.
4 B. Santhanam, Financial Services, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.civilserviceindia.com/subject/Management/notes/leasing-hirepurchase-and-
1
venture-capital.html
2 https://corporatefinanceinstitute.com/resources/fixed-income/credit-rating/
3 https://scripbox.com/mf/what-is-mutual-fund/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
3 2.6 2.4 2.6 2 2.6 2.6
E
3 – Strong, 2- Medium, 1- Low
 SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: CONSUMERISM & CONSUMER PROTECTION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
3 3 3 25 75 100
Learning Objectives
LO1 To understand the nature of consumers and consumerism
LO2 To know how consumers are exploited
LO3 To be familiar with consumer rights and duties
LO4 To learn about Consumer Protection Act
LO5 To gain insights into consumerism in India.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Consumerism
I Meaning of Consumer and Customer - Consumer Movements – Historical 9
Perspectives-Concept of Consumerism –Need and Importance.
Consumer Exploitation 9
Meaning and Causes of Consumer Exploitation- Forms of Consumer - Exploitation
II
– Underweight Measures, High Prices, Substandard Quality, Poor or Inadequate
After Sales Services- Challenges of Consumer Exploitation.
Consumer Rights and Duties 9
Consumer Rights – John F Kennedy’s Consumer Bill of Rights. Types of Consumer
III Rights – Right to Safety, Right to Information (RTI), Right to Redressal, Right to
Consumer Education -Duties of Consumers.
Consumerism in India 9
IV Reasons for the Growth of Consumerism in India - Recent Trends in Consumerism -
Problems Faced by Consumers in India.
Consumer Protection Act 2019 9
V Consumer Protection Council – Central, State, Districts Consumer Protection
Councils- Consumer Dispute Redressal Mechanism.
TOTAL 45
Course Outcomes
CO1 Remember and recall aspects in consumerism
CO2 Identify the reasons for consumer exploitation

CO3 Discover the rights and duties of a consumer

CO4 Create an environment which protects the consumers in India
CO5 Critically appraise the consumer Protection Act
 Textbooks
Premavathy and Mohini Sethi, Consumerism – Strategies and Tactics, CBS Publication
1
Prof Kavita Sharma, Dr Swati Aggarwal, Principles of Marketing Book, Taxmann
2
3 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
4 Assael, H, Consumer Behaviour and Marketing Action, PWS-Kent, USA
Reference Books
Hoyer, W.D.. and MacInnis, D.J., Consumer Behaviour, Houghton Mifflin Company, USA
1
2 Y.V. Rao, Consumer Protection Act, 1986, Asia Law House, Hyderabad
G B. Reddy and Baglekar Akash Kumar, Consumer Protection Act, Eastern Book Company,
3
Bengaluru
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://lawcorner.in/forms-of-consumer-exploitation/
https://consumeraffairs.nic.in/en/organisation-and-units/division/consumerprotection-
2
unit/consumer-rights
3 http://www.chdslsa.gov.in/right_menu/act/pdf/consumer.pdf

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 2 2 3 2 2 2 3 2 2
CO3 3 2 3 2 3 2 2 2 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2
TOTAL 15 10 13 10 12 10 10 10 15 10 10
AVERAG 3 2 2.6 2 2.4 2 2 2 3 2 2
E
3 – Strong, 2- Medium, 1- Low
 SECOND YEAR – SEMESTER – IV
Elective IV- Operation Research

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
3 3 3 25 75 100
Learning Objectives
LO1 To introduce the students to operations research and linear
programming.
LO2 To impart knowledge about transportation and assignment problems.
LO3 To get acquainted with game theory and simulation.
To develop abilities to analyse the problems in Sequencing and
LO4
Replacement of machines.
LO5 To acquire knowledge on network analysis.
Prerequisite: Should have studied Statistics in 1st year B.Com.
No. of
UNIT Contents
Hours
Introduction to Operations research and Linear
Programming Problem
Operations research – Origin and development - Role in
I decision making - Phases and approaches to OR - Linear 9
programming problem – Applications and limitations -
Formulation of LPP - Optimal Solution to LPP - Graphical
method.
Transportation and Assignment problem
Transportation Problem – methods - North West corner
II method - Least cost method - Vogel’s approximation 9
method - Moving towards optimality - Assignment problem
Game Theory and Simulation
Game Theory- different strategies followed by the players
III in a game - Optimal strategies of a game using maxi-min 9
criterion - Dominance property - Graphical method -
Simulation
Sequencing and Replacement
Sequencing Problem – No of Jobs done through two
IV 9
machines and Three machines – Replacement of Items
whose efficiency deteriorates with time (Simple Problems).
Network Analysis
Network models- CPM and PERT Determination of Critical
V Path Method (CPM)- PERT cost- Crashing a project- 9
Scheduling of a project- Application of PERT and CPM.
Total 45
Course Outcomes
Frame a linear programming problem for quantitative decisions in
CO1
business planning.
 CO2 Optimise economic factors by applying transportation and assignment
problems.

CO3 Apply the concept of game theory and simulation for optimal decision
making.
CO4 to analyse the concept of Sequencing and Replacement.
business projects.
CO5

Textbooks
1 C.R.Kothari, “Quantitative Techniques”, Vikas Publications, Noida
V.K. Kappor, "Operations Research - Problems and Solutions", Sultan
2
Chand & Sons Publisher, New Delhi
Anand Sharma, Operation Research, Himalaya Publishing House,
3
2014, Mumbai
4 M Sreenivasa Reddy, Operation Research, CENGAGE, New Delhi
S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints
5
Private Limited
Reference Books

1 S Kalavathy, Operations Research, Vikas Publications, Noida

2 S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New

Delhi. 2019
3 Sarangi, SK Applied Operations Research and Quantitative Methods,
Himalaya Publishing House, 2014, Mumbai
4 ND Vohra, Quantitative Techniques in Management, McGraw Hill,
6th Edition, New Delhi 2021
5 P.R.Vittal - Operation Research, Margham Publications, Chennai

Web Resources

1 www.orsi.in

2 www.learnaboutor.co.uk

3 www.theorsociety.com
 MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

CO4 3 1 3 2 3 2 2 2 3 2 2

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

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

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

3-Strong, 2-Medium, 1- Low

 SKILL ENHANCEMENT COURSE - SEC 6

PROFESSIONAL SKILL FOR CORPORATE WORLD

COURSE CODE: SEC 6 Year and Semester: Pre-Requisite: Total hours /

II year/IV semester Knowledge of Week
Management 2
Lead to other courses Practical Applicability L T P

Theory Marks: 75 Credits: 2 1 1 0

LEARNING OBJECTIVES
COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS PROFESSIONAL SKILL COGNITIVE

FOR CORPORATE WORLD LEVEL

CO1 Learn about the Personal K1, K2

communication skills and Interpersonal
skills
CO2 Knowledge about body language and K2, K3
personal grooming.

CO3 Gain knowledge about self image, self K1, K2, K3

confidence, self respect self care

CO4 Understand and exhibition of Business K1, K2

Etiquettes

CO5 Gain knowledge about business K2, K3

correspondence.

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

K6-Creating)

Teaching Pedagogy:

Class room lectures, PPT presentations, seminars, demonstrations, group workings,

role play, discussions
 Note: These methodologies are indicative and teachers can innovate new

methodologies to achieve the desired learning outcomes

Total Hours 30

UNIT I (6 Hours)
Importance of personal Communication Skills- Conversation Techniques-
Presentation Skills- Interpersonal skills-

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

UNIT IV
(6 hours)

Business Etiquette-meaning-understanding etiquette in work

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

REFERENCE BOOKS

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

WEBRESOURCES
https://www.pdfdrive.com/business-etiquette-ibskills-
international-business-skills- e9959676.html
https://archive.org/details/essentialguideto00chan/page/n1/mo
de/2up
 CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 1 1 3 3 3
CO2 1 1 3 3 3 1 1 3 3 3
CO3 1 1 3 3 3 1 1 3 3 3

CO4 1 1 3 3 3 1 1 3 3 3

CO5 1 1 3 3 3 1 1 3 3 3

Average 1 1 3 3 3 1 1 3 3 3

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

 SECOND YEAR –

SEMESTER - IV SEC – 7

– Practices in Commerce

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
To understand the fundamentals of concepts and applications in Indian
LO1
Accounting Standards.
LO2 To grasp the practical knowledge in Advertising
To train them in secretarial practices like preparation of agenda and minutes for
LO3 company meetings.
To provide practical knowledge to fill forms like insurance, bank, loan,
LO4
application, membership form, income tax return forms etc.
LO5 To Explore in share market applications
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
UNIT – I : ACCOUNTING STANDARD PRACTICE :
Concept and it application.
a. Accounting standard I
I 6
b. Accounting standard II
c. Accounting standard III

UNIT – II : ADVERTISING PRACTICE :

Preparation of an advertisement copy, collection of
II advertisement in dailies and journals, critically evaluating the 6
advertisement copy.
UNIT-III : SECRETARIAL PRACTICE:
Preparation of Agenda and minutes of meetings –both
III general body and board of directors. (students are asked to 6
write agenda and minutes of their own and should not use
printed format).

UNIT – IV : BANKING PRACTICES :

1. Application for Opening Bank Account – SavingAccount
IV & Current Account. 6
2. Drawing, Endorsing and crossing of cheques, filling up
of pay in slips, demand draft application.

UNIT –V: SHARE MARKET APPLICATION

V 1.Application for PAN (Permanent Account Number) and 6
Applicationfor Opening DEMAT Account.
 30
TOTAL

Course Outcomes
Remember and recall the various concepts of Indian Accounting Standards and
CO1
its compliances.
CO2 Demonstrate a practical model of advertisement for new products
Analyse the previous Agenda and minutes of meetings and explore in
CO3
preparation of agendas for the new meetings the company.
CO4 Appling the rules in filling the application forms for banking transactions.
Evaluate the share markets applications and trained in opening the DEMAT
CO5
Accounts.
Web Resources
https://static.careers360.mobi/media/uploads/froala_editor/files/Introduction%2
1
0to%20Accounting%20Standards_7iWCuHN.pdf
2 https://blog.hubspot.com/marketing/how-to-make-an-ad
3 https://clickup.com/blog/meeting-agenda/

MAPPING WITH PROGRAMME OUTCOMESAND PROGRAMME SPECIFICOUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost Accounting
I and Financial Accounting - Cost Accounting Vs Management Accounting – 15
Installation of Costing System – Classification of Costs– Cost Centre– Profit
Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations – Unit Costing - Job Costing. 15
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials – EOQ –
III Stores Records – Reorder Levels – ABC Analysis - Issue of Materials –Methods 15
of Issue – FIFO – LIFO - Base Stock Method – Specific Price Method – Simple
average and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and Calculation
IV of Wage Payments – Time Wages – Piece Wages – Incentives – Different 15
Methods of Incentive Payments - Idle time– Overtime – Labour Turnover -
Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and Apportionment of
Overheads – Basis of Apportionment – Primary and Secondary Distribution -
V 15
Absorption of Overheads – Methods of absorption - Preparation of Overheads
Distribution Statement – Machine Hour Rate – Computation of Machine Hour
Rate.
TOTAL 75
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
 CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S. Chand & Co,
2
New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications, New Delhi
3
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications, Chennai
4
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision Making,
1
1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani Publishers, New
2
Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New Delhi
3
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd. Chennai
4
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-
1
costaccounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 2
CO3 3 2 3 2 2 2 2 2 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2
TOTA 15 10 13 10 10 10 10 10 15 10 10
L
AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2
3 – Strong, 2- Medium, 1- Low
 THIRD YEAR – SEMESTER – V

COREX BANKING LAW AND PRACTICE

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act 1949
applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking system
around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its organization
structure, role of bank to government, role in promoting agriculture and industry, role
in financial inclusion
LO4 To understand how capital fund of commercial banks, objectives and process of Asset
securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers, crossing of
cheques, endorsement etc.
Contents No. of
Unit
Hours
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
I 15
Development - Banking Structure in India – Public Sector Banks, Private
Banks, Foreign Banks, RRB - Banking System – Branch Banking - Unit
Banking.
Central Bank and Commercial Bank
Central Banking: Definition – Need - Principles- Central Banking Vs
II Commercial Banking - Functions of Central Bank – Credit Creation. 15
Commercial Banking: Definition - Functions – Personal Banking – Corporate
Banking – Digital banking.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank Account- Jan
Dhan Yojana - Account Statement vs Passbook - Banker Customer
III 15
Relationship - Special Types of Customers – KYC norms.
Loans & Advances – Lending Sources - Lending Principles - Types of
Loans - Repo Rate & Reverse Repo Rate.
 Negotiable Instruments Act
Negotiable Instruments – Meaning & Definition – Characteristics -Types
of negotiable instruments.
Crossing of Cheques – Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
IV Endorsement - Meaning-Components-Kinds of Endorsements – 15
Negotiation bank-Effect of endorsement-Rules regarding Endorsement.
Paying banker - Banker’s duty - Dishonouring of Cheques - Statutory
protection under section 131-Collecting bankers’ duty –RBI instruction –
Paying Banker Vs Collecting Banker- Customer Grievances-Grievance
Redressal – Banking Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking – Anywhere Banking -Any Time Banking- Electronic
V 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic money
Meaning - Categories-Merits of e-money - National Electronic Funds
Transfer (NEFT), RTGS, IMPS, UPI and Digital currency – Differences -
Safety and Security in Digital Banking.
TOTAL 75
Course Outcomes
Aware of vvarious provision of Banking Regulation Act 1949 applicable to banking
CO1
companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central Banking
CO2
system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting agriculture
and industry, role in financial inclusion
Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc
Define the practical banking systems relationship of bankers and customers,
CO5 crossing of cheques, endorsement etc.
Textbooks
Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication, Chennai
1
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India Learning
2
Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi
K P Kandasami, S Natarajan & Parameswaran, Banking Law and Practice, S Chand
5
publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai
2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,
 Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
William Amasa Scott, Money And Banking: An Introduction To The Study Of
4
Modern Currencies, Kesinger publication, USA
NektariosMichail, Money, Credit, and Crises: Understanding the Modern Banking
5
System, Palgrave Macmillan, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - V

CORE – XI: INCOME TAX LAW AND PRACTICE- I

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assesses and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the calculation of
income from House property.
LO5 To compute the income from Business & Profession considering its basic principles &
specific disallowances.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Income Tax
Introduction to Income Tax – History – Objectives of Taxation -
I Features of Income Tax – Meaning of Income – Types – Important
Definitions Under the Income Tax Act –Types of Assesses – Income 15
exempted under Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions – Incidence 15
of Tax and Residential Status – Problems on Residential Status and
Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –
III Perquisites – Kinds of Perquisites – Types of Provident Fund - Gratuity – 15
Pension – Commutation of Pension – Deductions- Profits in Lieu of
Salary - Computation of Salary Income.
Income from House Property
Income from House Property –Basis of Charge – Annual Value – Gross
IV Annual Value, Net Annual Value – Let-out vs Deemed to be let out - Self- 15
Occupied Property – Deductions – Computation of Income from House
Property.
Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses –
Expenses Disallowed - General Deductions – Depreciation – Undisclosed
Income & Investments, Unexplained expenditure (Sec 69A, 69B, 69C,
V 15
69D) – Compulsory Maintenance of Books of Accounts – Audit of
Accounts of Certain Persons – Special Provisions for Computing Incomes
on Estimated Basis (Deemed
Income) – Computation of Income from Business or Profession.
TOTAL 75
 Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the Income
CO1
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.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice, Kalyani
1
Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
3
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.

Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
1
2 Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to Income
4 Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan & Chand
5 Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
3 https://taxguru.in/income-tax/income-house-properties.html
3 – Strong, 2- Medium, 1- Low

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
 CO1 3 2 3 2 3 2 2 2 3 3 2

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

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

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

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

TOTAL 15 12 13 10 13 10 10 10 15 13 10

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

 THIRD YEAR – SEMESTER – V

CORE –XII : AUDITING & CORPORATE GOVERNANCE

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between Auditing
I and Accounting – Objectives – Advantages and Limitations of Audit –
15
Scope of Audit – Classifications of Audits – Audit of For Profit
enterprises and Non–profit Organizations
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal Audit -
II Internal Control – Internal Check System – Vouching – Cash and Trade 15
Transactions - Verification of Assets and Liabilities and its Valuation

Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
III Liabilities of Auditor –Audit Report - Recent Trends in Auditing - 15
Information Systems Audit (ISA) – Auditing around the computer –
Auditing through the computer - e-audit tools.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories & Models,
Broad Committees - Corporate Governance Reforms. Major Corporate
IV Scandals in India and Abroad: Common Governance Problems Noticed 15
in various Corporate Failures.

Corporate Social Responsibility

Concept of CSR, Strategic Relationship of CSR with Corporate
V Sustainability - CSR and Business Ethics, CSR and Corporate 15
Governance - CSR Provisions under the Companies Act, 2013 (Section
135 schedule – VII).
TOTAL 75
 Course Outcomes
CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.

CO4 Define the concept of Corporate Governance.

CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons, New
1 Delhi

B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&

2 Sons New Delhi.

Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance, Sahithya
3 Bhawan Publications, Agra

ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,

4
New Delhi.
Reference Books

1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra

3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech Press,

New Delhi.
4 Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.wallstreetmojo.com/audit-procedures/
2 https://theinvestorsbook.com/company-auditor.html
3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
 CO1 3 2 3 2 3 2 3 3 3 3 2

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

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

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

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

TOTAL 15 12 13 10 13 10 13 13 15 13 10

AVERAG 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2.6 2

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE – 1 - FINANCIAL MANAGEMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
5 3 4 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
Financial Management. Finance - Sources of Finance - Role of Financial
I
Manager - Financial Goals - Profit maximization Vs. Wealth 12
Maximization – Concept of Time Value Money –Risk and Return –
Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors determining
Capital Structure. Cost of Capital – Meaning – Factors determining cost
II of capital - Methods - Cost of Equity Capital – Cost of Preference Capital 12
– Cost of Debt – Cost of Retained Earnings – Weighted Average (or)
Composite Cost of Capital (WACC) Leverage – Concept – Operating and
Financial Leverage
Investment Decision
Capital Budgeting - Meaning - Process - Capital Budgeting Appraisal
Methods - Traditional Methods - Payback Period – Accounting Rate of
III Return (ARR). 12
Discounted Cash-flow Methods - Net Present Value (NPV) –
Internal Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend Payment –
IV Provisions on Dividend Payment in Company Law – Dividend Models - 12
Walter’s Model - Gordon’s Model – M&M Model.
Working Capital Decision
Working Capital - Meaning and Importance – Classification - Working
V Capital Cycle - Factors Influencing Working Capital – Determining 12
Working Capital.
 TOTAL 60
THEORY 40% & PROBLEMS 60%
Course Outcomes
CO1 Recall the concepts in financial management.
CO2 Apply the various capital structure theories.
CO3 Apply capital budgeting techniques to evaluate investment proposals.

CO4 Determine dividend pay-outs.

CO5 Estimate the working capital of an organization.
Textbooks
. R.K. Sharma, Shashi K Gupta, Financial Management, Kalyani Publications, New
1 Delhi.

M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education, Noida.
2

3 I.M. Pandey, Financial Management, Vikas Publications, Noida.

Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand & Sons,
4
New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya Publishing
5
House, Mumbai.
Reference Books
. Prasana Chandra, Financial Management, Tata McGraw Hill, NewDelhi.
1
. I.M. Pandey, Financial Management, Vikas Publishing, Noida.
2
. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.
3
4. A.Murthy, Financial Management, ,Margham Publications, Chennai.
. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole Publishers,
5. Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://efinancemanagement.com/financial-management/types-of-financialdecisions
1
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 12 13 10 15 10 13 13 15 10 11

AVERAG 3 2.2 2.6 2 3 2 2.6 2.6 3 2 2.1

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 2 - INDIRECT TAXATION

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of Hours
Unit
Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax Levies
– Contribution to Government Revenues – Role of Indirect
I 12
Taxation – Merits and Demerits of Indirect Taxation – Reforms
in
Indirect Taxation – Introduction to Foreign Trade Policy (FTP)
2023
An Overview of Goods & Service Tax (GST)
Introduction of Goods and Service Tax in India – Kelkar
Committee - Constitutional Amendment - Goods and Service
II Tax: Concepts, Meaning, Significance, Features and Benefits - 12
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of GST.
CGST & IGST Act 2017
Supply – Meaning – Classification – Time of Supply – Valuation
–Voluntary – Compulsory – Input Tax Credit – Eligibility –
III Reversal – Reverse charge Mechanism – E–Way Bill - Various 12
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic
IV Credit Ledger, Electronic Cash Ledger, Different Assessment 12
under GST, Interest Penalty under GST.
 Customs Act 1962
Custom Duty: Concepts; Territorial Waters - High Seas - Levy of
V 12
Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
Dr. H.C. Mehrotra &Prof .V.P Agarwal, Goods and Services Tax (GST), Sahitya
2
Bhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New Delhi.
3
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications, Chennai.
2

3 Study Material on GST - The Institute of Chartered Accountants of India /The Institute of
Cost Accountants of India, Chennai.
4 Guidance material on GST issued by CBIC, Government of India.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://iimskills.com/goods-and-services-tax/#:~:text=GST-
1 %20an%20acronym%20for%20Goods%20and%20Services%20Tax,etc.%2C%20to%20sta
nd%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure

3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
 CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
E 3 2.2 2 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 3 - HUMAN RESOURCE MANAGEMENT

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
C1 To explore to the aspects relating of Human resource management
C2 To equip with the various processes of Recruitment and Selection
C3 To be acquainted with Training methods and the concept of Performance Appraisal

C4 To learn about Industrial Relations

C5 To assimilate knowledge on employee welfare.
Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role and
Qualities of a HR Manager - Human Resource Planning - Meaning,
I 12
Definition, Importance, Factors Affecting HRP, Process
Involved in Human Resource Planning - Job Analysis, Need for Job
Analysis, Steps in Job Analysis, Job Description and Specification.
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal and
II external source of recruitment – Selection Process – Curriculum Vitae – 12
Test - types– Kinds of employment interview – Medical Screening –
Appointment Order.

TRAINING AND DEVELOPMENT

Induction – Training – Methods – Techniques – Identification of the
III training needs – Training and Development – Performance appraisal – 12
Transfer – Promotion and termination of services – Career
Development.

INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication – Settlement
IV Labour Relation – Functions of Trade Unions - Workers’ participation 12
in management – Types and effectiveness.
 EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
Limitations, Types of Employee Welfare, Statutory and Non-Statutory
V 12
Welfare Measures, and Labour Welfare Theories- Social
Security, Health, Retirement & Other Benefits - Remuneration –
Components of remuneration – Incentives – Benefits
TOTAL 60
CO Course Outcomes
Examine the role of HRM in the new age organisation and plan man power
CO1 requirements and implement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Training
Estimate, defend and handle legal compliance in HRM
CO4 involving trade union disputes and employee retention.

CO5 Formulate strategies for employee welfare.

Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education, Noida.
1
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya Publishing
2
House, Mumbai.
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.
P.Subba Rao, Personnel and Human Resource Management, Himalaya Publishing
4
House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons Publications,
1
New Delhi.
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.J Srinivasan, Human Resource Development, Margham
3
Publications, Chennai.
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-
3
2/employeewelfare/employee-welfare/99778
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.2
E 3 2.2 2 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – V
DISCIPLINE SPECIFIC ELECTIVE – 4 - OFFICE MANAGEMENT & SECRETARIAL
PRACTICE

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To familiar with modern office management.
LO2 To familiar with the work atmosphere
LO3 To train the students in maintaining and running the office effectively.
LO4 To understand and organize data records
LO5 To gain knowledge about the role of a secretary
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Modern Office and Its Function
Introduction — Meaning of Office —Office Work—Office Activities —
I Office Functions — Importance of Office— The Changing Office—The 12
Paperless Office — Office Management – Elements — Functions — Office
Manager — Success Rules for Office Managers—The Ten Commandments.
Office Space and Environment Management
Introduction— Principles — Location of Office — Office Layout —Preparing
the Layout — Re-layout — Open and Private Offices — New Trends in Office
II Layout. Office Lighting— Types of Lighting Systems—Designing a Lighting 12
System - Benefits of Good Lighting in Office —Ventilation — Interior
Decoration - Furniture — Freedom from Noise and Dust — Sanitary
Requirements — Cleanliness — Security—Secrecy.
Office Systems and Procedures
The Systems Concept —Definitions—Systems Analysis —Flow of
III Work—Analysis of Flow of Work — Role of Office Manager in 12
Systems and Procedures — Systems Illustrated - Office Machines and
Equipment. Office forms – Design, Management and Control
Records Management
Records — Importance of Records — Records Management —
Filing —Essentials and Characteristics of a Good Filing System —
Classification and Arrangement of Files — Filing Equipment — Methods
IV of Filing — Modern Filing Devices — Centralised vs. Decentralised Filing 12
— Indexing — Types of Indexing—Selection of Suitable Indexing System.
 Secretarial Practice
Role of Secretary: Definition; Appointment, Duties and Responsibilities of a
Personal Secretary - Qualifications for Appointment as Personal Secretary.
Modern Technology and Office Communication, Email, Voice Mail, Internet,
V 12
Multimedia, Scanner, Video-Conferencing, Web Casting. Agenda and Minutes
of Meeting. Drafting, Email. Maintenance of Appointment Diary.

TOTAL 60
Course Outcomes
CO1 Familiarised with modern office management
CO2 Adapt with the modern work atmosphere
CO3 Trained in maintaining the office independently and effectively
CO4 Ability to organize data records in office
CO5 Motivated to act as a company secretary
Textbooks
R S N Pillai &Bagavathi , Office Management, S Chand Publications, New Delhi
1
2 P.K. Ghosh, Office Management, Sultan Chand & Sons, New Delhi.
3 R.K. Chopra, Office Management, Himalaya Publishing House, Mumbai.
4 Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi.
Leffingwell and Robbinson: Text book of Office Management, Tata McGrawHill,
5
Noida.
Reference Books
Chhabra, T.N., Modern Business Organisation, Dhanpat Ra i& Sons New Delhi.
1
2 Terry, George R, Office Management and Control, Irwin, United States.
Duggal, Balraj, Office Management and Commercial Correspondence, Kitab Mahal,
3
New Delhi.
Dr. I.M. Sahai, Office Management & Secretarial Practice, Sahitya Bhawan
4
Publications, New Delhi.
T Ramaswamy, Principles Of Office Management, Himalaya Publishers, Mumbai.
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountlearning.com/basic-functions-modern-office/
https://records.princeton.edu/records-management-manual/recordsmanagement-
2
concepts-definitions
https://www.yourarticlelibrary.com/secretarial-practice/secretarial-practicedefinition-
3
importance-and-qualifications/75929
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 10 15 10 10 10 10 10 15 10 10

AVERAG 3 2 3 2 2 2 2 2 3 2 2
E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - VI

CORE –XIII: COST ACCOUNTING - II

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To know the concepts of contract costing.
LO2 To be familiar with the concept of process costing
LO3 To learn about operation costing.
LO4 To gain insights into standard costing.
LO5 To know the preparation of Reconciliation Statement.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Contract Costing
Definitions - Features - A Comparison - Calculation of Profit on Contracts – 18
I
Cost Plus Contract - Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing – Application of
Process Costing – Fundamental Principles of
II 18
Process Costing – Preparation of Process Accounts -
Treatment of Loss and Gain: Normal and Abnormal Loss - Abnormal Gain -
Concept of Equivalent Production - Joint Products and By Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost Sheet –
III 18
Transport Costing – Power Supply Costing–Hospital Costing–Simple
Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and Estimated Cost –
IV 18
Installation of Standard Costing System – Variance Analysis – Material,
Labour, Overhead, and Sales Variances – Calculation of Variances.
Reconciliation of cost and Financial Accounts
Meaning - Reasons for the Difference – Importance - Methods – Problems –
V Reconciliation required – profit loss account – cost sheet and reconciliation
18
required.
TOTAL 90
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyse and assimilate concepts in process costing
Understand various bases of classification cost and prepare operating cost statement.
CO4
CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S Chand &
2
Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications, New
3
Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications, Chennai.
4
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision Making,
1
New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New Delhi.
3
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd. Chennai.
4
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 15 15 10 13 15 13 13 15 10 12

AVERAG 3 3 3 2 2.6 3 2.6 2.6 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Unit
Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance- Limitations -
Management Accounting Vs Cost Accounting – Management Accounting Vs
I Financial Accounting. 18
Analysis and Interpretation of Financial Statements – Nature and Significance
– Types of Financial Analysis – Tools of Analysis – Comparative Statements –
Common Size Statement – Trend Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of Ratios –
II 18
Liquidity Ratios – Profitability Ratios -Turnover Ratios – Solvency Ratios –
Leverage Ratios - Preparation of Financial Statements from Ratios.
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of Flow of
Funds - Schedule of Changes in Working Capital-Adjusted Profit and Loss
III Account - Preparation of Funds Flow Statement. 18
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities
Budget and Budgetary Control
Meaning – Preparation of Various Budgets – Cash Budget -
IV 18
Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
 Marginal Costing: Meaning - Features – Marginal Costing vs Absorption
Costing - Fixed Cost, Variable Cost and Semi Variable Cost- Contribution-
Marginal Cost Equation- P/V Ratio - Break Even Point - Margin of Safety –
V Cost- Volume Profits Analysis. 18

TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani Publications,
1
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons Publications,
2
New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers, Chennai.
3
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press, Chennai.
4
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,
5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times Publications,
1
England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management Accounting,
2
Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay Nicole
3
Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western College,
4
India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flowanalysis-
1
accounting/13300
2 https://accountingshare.com/budgetary-control/
 3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 11 13 10 15 10 13 13 15 10 12

AVERAG 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - VI

CORE – XV: INCOME TAX LAW AND PRACTICE - II

Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions
LO3 from Gross Total Income.

LO4 To learn about assessment of individuals

LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in Ist Sem
Contents No. of
Unit
Hours
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital assets
I - Computation of Capital Gains – Exemption under Section 54, 18
54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
Chargeability - Computation of Income from Other Sources –
Deductions Allowed – Clubbing of Income – Concept
II 18

Set Off and Carry Forward of Losses and Deductions From

Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
Carry Forward of Losses (Simple Problems). Deductions U/S
III 18
80C,
80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD, 80DDB,
80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA, 80TTA,
80TTB, and 80U only.
Computation of Total Income – Individual
IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs new regime
 Income Tax Authorities
Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure for
Assessment – Filing of Return – Due Dates of Filing – Voluntary
V Filing – Return of Loss – Belated Return – Defective Return – 18
Signing of Return – Permanent Account Number (PAN) , e-PAN
– Tax credit statement (26 AS) and Annual Information Statement
(AIS).
TOTAL 90
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Remember and recall provisions on capital gains
CO2 Apply the knowledge about income from other sources
CO3 Analyse the set off and carry forward of losses provisions

CO4 Learn about assessment of individuals

CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,
3 New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4 Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5 Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
 Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-202122/assessment/1-
2 assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 12 13 10 13 10 13 13 15 10 12

AVERAG 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – VI
DISCIPLINE SPECIFIC ELECTIVE 5 - ENTREPRENEURIAL DEVELOPMENT

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
4 3 5 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an
enterprise
LO5 To develop an understanding of the role of MSME in economic growth
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of Entrepreneurship
– Types of Entrepreneurships – Self Employment – Difference
I 15
between Entrepreneurship and Employment – Meaning of
Entrepreneur – Classification.

Design Thinking
Idea Generation – Identification of Business Opportunities –
Design Thinking Process – Creativity – Invention – Innovation –
II 15
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an idea – Turning Idea into Business
Opportunity.
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
Sole Proprietorship – Partnership – Limited Liability Partnership
III 15
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise – Marketing, Technical, Financial,
Commercial and Economical.
Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description –
IV Market Survey – Fund Requirement – Registration – Source of 15
Funds – Modern Sources of Funds.
 MSME’s and Support Institutions
Government Schemes and Women Entrepreneurship – Importance
of MSME for Economic Growth – MSME – Definition – Role of
V Government Organizations in Entrepreneurship Development – 15
MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC.
TOTAL 75
Course Outcomes
CO1 Identify the various traits of an entrepreneur
CO2 Turn ideas into business opportunities

CO3 Do feasibility study before starting a project

CO4 Identify the sources of funds for funding a project
Develop an understanding about the Government schemes available for women
CO5
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,(Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleand
4
Imprints Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &
5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, Newage
1
publication, Chennai.
Dr.A.K.singh, Entreprenuerial development and management, Laxmi publications,
2
Chennai.
Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria
3
publishers, New Delhi.
4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing, Mumbai.
5
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.interaction-design.org/literature/topics/design-thinking
2. https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3. http://www.msme.gov.in/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
E 3 2.2 2 2.6 2 2.6 2.6

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER – VI
DISCIPLINE SPECIFIC ELECTIVE – 6 - COMPUTER APPLICATION IN BUSINESS

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
1 2 2 3 5 25 75 100
Learning Objectives
To apply various terminologies used in the operation of computer systems in a
LO1 business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for
LO5 business environment.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Word Processing
Introduction to Word-Processing, Word-Processing Concepts, Use
of Templates, and Working with Word Document: Editing Text,
I 15
Find and Replace Text, Formatting, Spell Check, Autocorrect,
Auto Text - Bullets and Numbering, Tabs, Paragraph Formatting,
Indent, and Page Formatting, Header and Footer.
Mail Merge
Tables - Inserting, Filling and Formatting a Table - Inserting
II 15
Pictures and Video - Mail Merge Including Linking with Database
- Printing Documents, Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing,
III Inserting, Tables, Images, texts, Symbols. Media – Design – 15
Transition – Animation - Slideshow. Creating Business
Presentations.
Spreadsheet and its Business Applications
Spreadsheet: Concepts, Managing Worksheets - Formatting,
Entering Data, Editing, and Printing a Worksheet - Handling
IV Operators in Formula, Project Involving Multiple Spreadsheets, 15
Organizing Charts and Graphs. Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference,
Database, and Text Functions.
Creating Business Spreadsheet
Creating Spreadsheet in the Area of: Loan and Lease Statement,
Ratio Analysis, Payroll Statements, Capital Budgeting,
V 15
Depreciation Accounting, Graphical Representation of Data,
Frequency Distribution and its Statistical Parameters, Correlation
and Regression.
 TOTAL 75
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Recall various techniques of working in MS-WORD.
CO2 Prepare appropriate business document.
CO3 Create - Presentation for Seminars and Lecture.

CO4 Understanding various tools used in MS-EXCEL.

CO5 Apply Excel tools in various business areas of Finance, HR, Statistics.
Textbooks
1 R Parameswaran, Computer Application in Business - S. Chand Publishing, UP.
Dr. Sandeep Srivastava, Er. Meera Goyal, Computer Applications In Business -
2
SBPD Publications, UP.
Mansi Bansal, Sushil Kumar Sharma, Computer Application In Business ,
3
Mumbai, Maharashtra.
4 Peter Norton, “Introduction to Computers” –Tata McGraw-Hill, Noida.
Renu Gupta : Computer Applications in Business, Shree Mahavir Book Depot
5
(Publishers) New Delhi.

Reference Books
Gupta, Swati ,Office Automation System, Lap Lambert Academic Publication.
1
USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
2
Tata McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation,
3
Charulatha Publications, Tamilnadu.
4 John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
5
publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 12 15 10 13 10 13 10 15 10 12

AVERAG 3 2.4 3 2 2.6 2 2.6 2 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - VI
DISCIPLINE SPECIFIC ELECTIVE – 7 - LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Subject Inst. Marks
Code L T P S Credits Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
LO1 To understand the origin and principles of logistics management
LO2 To know the types of inventory control
LO3 To gain insight on the importance of supply chain management
LO4 To identify the Key Enablers in Supply Chain Improvement
LO5 To analyse the SCOR model
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Logistics Management
Origin – Meaning –Importance - Types of Logistics – Principles of Logistics
Management– Warehouse Management – Meaning – Definition –
I 15
Importance – Types of WM - Automation and Outsourcing – Customer
Service and Logistics Management– Perspective– Concepts in Logistics and
Physical Distribution– Distribution and Inventory.
Transportation and Distribution
Types of Inventory Control– Demand Forecasting– Routing– Transportation
Management– Some Commercial Aspects in Distribution Management–
II 15
Codification– Distribution Channel Management – Distribution Resource
Planning (DRP) – Logistics in 21st Century.

Supply Chain Management

Introduction and Development – Nature and Concept– Importance of Supply
III Chain – Value Chain – Components of Supply Chain – The Need for Supply 15
Chain – Understanding the Supply Chain – Management – Participants in
Supply Chain – Global Applications.
Supply Chain Drivers
Role of a Manager in Supply Chain - Supply Chain Performance Drivers –
IV Key Enablers in Supply Chain Improvement – Inter Relation between 15
Enablers and Levels of Supply Chain Improvement – Systems and Values of
Supply Chain.
Aligning the Supply Chain with Business Strategy
SCOR Model – Outsourcing 3 PLs– Fourth Party Logistics – Bull Whip
V 15
Effect and Supply Chain – Supply Chain Relationships – Conflict Resolution
Strategies – Certifications.
TOTAL 75
 Course Outcomes
CO1 Examine the importance of Customer Service in Logistics Management
CO2 Develop an understanding on the Distribution Channel Management
CO3 Interpret the Global applications of supply chain management
Understand the Inter Relation between Enablers and Levels of Supply Chain
CO4
Improvement
CO5 Identify the conflict resolution strategies
Textbooks
G. Raghuram& N. Rangaraj : Logistics and Supply Chain Management, Macmillan
1
Publications, India.
Martin Christopher: Logistics of Supply Chain Management: Creating Value adding
2
Networks –FT Press, New Jersey, USA.
D.K. Agrawal: Textbooks of Logistics and Supply Chain Management, MacMillan
3
Publications, India.
Tan Miller (Author), Matthew J. Liberatore Logistics Management: An Analytics-Based
4
Approach, Business expert, New Jersey, USA.
Peter Bolstorff Supply Chain Excellence: A Handbook for Dramatic
5
Improvement Using the SCOR Model, Amazon publishing, Washington, USA.
Reference Books
Waters Donald, Logistics: Introduction to Supply Chain Management, Palgrave
1
Macmillan Publications, India.
Christopher Martin, Logistics and Supply Chain Management: Creating Value– Adding
2
Networks, FT Press, New Jersey, USA.
Dalmina Sanjay, Financial Supply Chain Management, McGraw Hill Publishing Co.
3
Pvt., Ltd, Noida.
Robert F. Jacobs, William L. Berry Manufacturing Planning and Control for Supply
4 Chain Management: The CPIM Reference, 2nd Edition, McGraw Hill, Noida.

Douglas Long International Logistics: Global Supply Chain Management, Springer

5
Publications, New York.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://lapaas.com/logistics-management-overview-types-and-process/
2 https://www.investopedia.com/terms/s/scm.asp
https://scm.ncsu.edu/scm-articles/article/the-scor-model-for-supply-chainstrategic-
3
decisions
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 – Strong, 2- Medium, 1- Low

 THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 8 - SPREADSHEET FOR BUSINESS

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
1 2 2 3 5 25 75 100
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread
sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and
absolute reference
LO5 To develop various applications using MS-Excel.
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction
Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File
Menu; Home Menu, Conditional Formatting, Formatting as a Table,
Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables
I 15
and Pivot Tables, Smart Arts, Charts; Page Layout, Review and View
Menus; Converting Text to Columns, Removing Duplicates, Data
Validation, Grouping and Ungrouping.

Financial, Logical and Text Functions Financial Functions

Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value (PV, NPV,
II FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, 15
OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT,
RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical
Exercises Based on Financial, Logical and Text Functions.
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard
III 15
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now, Time,
Time Value, Workday, Weekday, Year. Lookup and Reference
IV 15
Functions: Hlookup, Vlookup, Transpose, Getpivot Data, Hyperlink -
Practical Exercises Based on Statistical, Date & Time, Lookup and
Reference Functions.
 Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing,
V Sales and Advertising Data Analytics, Social Media Marketing 15
Analysis, Basic Applications with Macros and VBAs; Trending
Business Applications Using MS Excel.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.
CO2 Understanding Various Tools Used In Ms-Excel.
CO3 Knowledge On Various Statistical Tests in Ms-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as
CO4
Formulas and Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach, MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,
2
Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,
3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
1
publications, Chennai.
Google Sheets Basics: Masato Takeda and others; TekuruInc, India.
2
HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.
3
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
4
Tata McGraw Hill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-coursefor-
2
finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMESE
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAG 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI
 PROFESSIONAL COMPETENCEY SKILL

GENERAL AWARENESS FOR COMPETITIVE EXAMINATIONS

LEARNING OBJECTIVES
1. To make the students learn about the analytical skill
2. To impart proficiency in logical skills related to numbers,data
and English comprehension.
3. To create awareness about Indian Economy and related facts
4. To make the students aware about the Administration, Culture, Geography of
India and State
5. To know about the current affairs, history and important events and dates.

COURSE OUTCOME - COGNITIVE LEVEL MAPPING

Subject Inst. Marks

Code L T P S Credits Hours CIA External Total
2 2 2 25 75 100

CO’S GENERAL AWARENESS FOR COGNITIVE

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

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

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

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

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

Evaluating,K6-Creating)

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

Note: These methodologies are indicative and teachers can innovate new

methodologies to achieve the desired learning outcomes.

Total Hours 30

UNIT I (6 Hours)

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

compilation-Percentage-Graphs and Tables, Diagrams-Analytical interpretation of
data-Simplification-Highest Common Factor – Lowest Common Multiple-Compounds
Interest-Simple Interest-Volume and Area-Conversion of information to data-
Proportion and Ratio

UNIT II (6 Hours)

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

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

UNIT III: (6 Hours)

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

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

UNIT IV: INDIAN ECONOMY (6 Hours)

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

UNIT V: CURRENT AFFAIRS (6 Hours)

Current events of National & International Importance-History of India &

Indian National Movement- Indian & World Geography – Physical, Social,
Economic Geography of India & the World.
REFERENCE BOOKS

1. Quantitative aptitude by R.S.Agarwal

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

WEBRESOURCES:

1. https://questionpaper.org/reasoning/
2. http://www.simplynotes.in/analytical-logical-reasoning/
3. https://unacademy.com/
4. https://shikshanjagat.net/logical-reasoning-study-material/
5. https://www.clearias.com/
6. https://www.civilserviceindia.com/subject/General-Studies/notes/
 CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5

CO1 1 1 1 1 1 1 1 1 1 1

CO2 1 3 1 3 3 2 1 1 1 3

CO3 1 1 1 1 1 1 1 1 1 2

CO4 1 1 1 1 1 1 1 1 1 1

CO5 1 1 1 1 1 1 1 1 1 2
Average 1 1.4 1 1.4 1.4 1.2 1 1 1 1.8

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

****************************