B.Com – Syllabus for candidates admitted from 2023-24 onwards.

AVS
COLLEGE OF ARTS & SCIENCE
(AUTONOMOUS)
Attur Main Road, Ramalingapuram, Salem - 106.
(Recognized under section 2(f) & 12(B) of UGC Act 1956 and
Accredited by NAAC with 'A' Grade)
(Co - Educational Institution | Affiliated to Periyar University, Salem
ISO 9001 : 2015 Certified Institution)
[email protected] | www.avscollege.ac.in
Ph : 98426 29322, 94427 00205.

Syllabus for

B.Com
CHOICE BASED CREDIT SYSTEM –

LEARNING OUTCOMES BASED CURRICULUM FRAMEWORK

(CBCS – LOCF)

(Applicable to the Candidates admitted from 2023-24 onwards)

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B.Com – Syllabus for candidates admitted from 2023-24 onwards.

VISION
 To attain excellence in the field of education by creating competent scholars
with a touch of human values.

MISSION

 To accomplish eminence in the academic domain.

 To provide updated infrastructure.
 To educate value based education.
 To impart skills through efficient training programs.
 To cultivate culture and tradition with discipline and determination.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

REGULATIONS
1. Eligibility for Admission:
Candidate for admission to the first year of the UG degree programme shall be required to have
passed the higher secondary examination (Academic or Vocational) conducted by the Govt. of Tamil
Nadu in the relevant subjects or other examinations accepted as equivalent thereto by the Syndicate,
subject to such other conditions as may be prescribed therefore.
2. Duration:
The course shall extend over a period of three years comprising of six semesters with two semesters
in one academic year. There shall not be less than 90 working days for each semester. Examination
shall be conducted at the end of every semester for the respective subjects.
Each semester have 90 working days consists of 5 teaching hours per working day. Thus, each
semester has 450 teaching hours and the whole programme has 2600 teaching hours
3. Eligibility for award of degree:
No candidate shall be eligible for conferment of the Degree unless he / she i. Has undergone the
prescribed course of study for a period of not less than six semesters in an institution approved
by/affiliated to the University or has been exempted from in the manner prescribed and has passed the
examinations as have been prescribed thereof.
ii. Has completed all the components prescribed under Parts I to Part V in the CBCS pattern to earn
140 credits.
iii Has successfully completed the prescribed Field Work/ Institutional Training as evidenced by
certificate issued by the Principal of the College.
4. Course of Study:
The course of study for the UG degree courses of all branches shall consist of the following:
Part - I: Tamil or any one of the following modern/classical languages i.e. Telugu, Kannada,
Malayalam, Hindi, Sanskrit, French, German, Arabic & Urdu. The subject shall be offered during the
first four semesters with one examination at the end of each semester (4 courses – 12 credits).
Part II: English The subject shall be offered during the first four semesters with one examination at
the end of each semester (4 courses – 12 credits).
Part III: Core subject As prescribed in the scheme of examination. Examination shall be conducted
in the core subjects at the end of every semester. For the programmes with 4 semester languages, 15
core courses with 68 credits are to be offered.
Electives courses Four elective courses with 12 credits are to be offered one in the first four
semesters . Elective subjects are to be selected from the list of electives prescribed bythe Board of
Studies concerned. Discipline Specific Elective Four DSE courses with 12 credits are to be offered

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Two in the Five semesters and Two in the sixth semester. DSE subjects are to be selected from the list
of DSE‘s Prescribed by the Board of Studies Concerned
Part IV 1. Skill Enhancement Course: All the UG programmes shall offer seven courses of skill
Enhancement subjects in I, II, III, & IV semesters with 13 credits for which examination shall be
conducted at the end of the respective semesters.
2. Environmental Studies: All the UG programmes shall offer a course in Environmental Studies
subjects and it shall be offered in the third and fourth semester. Examination shall be conducted at the
end of fourth semester (one course with 2 credits).
3. Value Education: All the UG Programmes shall offer a course in ―Value Education‖ and it shall
be offered in the fifth semester. Examination shall be conducted at the end of the semester.
Part V: Extension Activities (One Credit) Every student shall participate compulsorily for period
of not less than two years (4 semesters) in any one of the following programmes. NSSNCC
SportsYRC Other Extracurricular activities. The student's performance shall be examined by the staff
in-charge of extension activities along with the Head of the respective department and a senior
member of the Department on the following parameters. The marks shall be sent to the Controller of
Examinations before the commencement of the final semester examinations. 20% of marks for
Regularity of attendance. 60% of marks for Active Participation in classes/ camps/ games/ special
Camps/ programmes in the college/ District/ State/ University activities. 10% of marks for Exemplary
awards/ Certificates/ Prizes. 10% of marks for Other Social components such as Blood Donations,
Fine Arts, etc. The above activities shall be conducted outside the regular working hours of the
college. The mark sheet shall carry the gradation relevant to the marks awarded to the candidates.
5. Scheme of Examination:
Regular class tests will be held in all subjects in the month of November. Mid–term Examination
will be held in all subjects in the month of November. The Test Examination of Part – I
candidates will be held in the month of March. Students must appear and qualify Test/Selection
Examination, failing that they would not be allowed to appear in the University Examination.
For students of the second and third year the same scheme of evolution will be followed.
6. Passing Rules:
Passing Minimum A candidate who secures not less than 40% in the University (external)
Examination and 40% marks in the external examination and continuous internal assessment put
together in any course of Part I, II, III & IV shall be declared to have passed the examination in the
subject (theory or Practical).
A candidate who secures not less than 40% of the total marks prescribed for the subject under part IV
degree programme irrespective of whether the performance is assessed at the end semester

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

examination or by continuous internal assessment shall be declared to have passed in that subject.
A candidate who passes the examination in all the courses of Part I, II, III, IV& V shall be declared to
have passed, the whole examination.
i) Theory
Written Examination for each subject is conducted for 75 marks with duration of 3 hours.
Students have to secure a minimum of 30 marks (40%) out of 75 in End Semester Examination
and a total of 25(CIA+ESA) marks out of 100 marks to pass in every subject.
ii) Practical
Practical Examination for each subject is conducted for 75 marks with duration of 3 Hours.
Students have to secure a minimum of 30 marks (40%) out of 30 in End Semester Practical
Examination and a total of 25(CIA+ESA) marks out of 40 marks to pass in every subject.
Practical Examination for each subject is conducted for 75 marks with duration of 3 Hours.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Programme Outcomes (POs)

On successful completion of the B.Com
Disciplinary knowledge: Capable of demonstrating comprehensive knowledge and
PO1 understanding of one or more disciplines that form a part of an undergraduate
Programme of study
Communication Skills: Ability to express thoughts and ideas effectively in writing and
orally; Communicate with others using appropriate media; confidently share one‘s
PO2 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.
Critical thinking: Capability to apply analytic thought to a body of knowledge; analyze
and evaluate evidence, arguments, claims, beliefs on the basis of empirical evidence;
PO3 identify relevant assumptions or implications; formulate coherent arguments; critically
evaluate practices, policies and theories by following scientific approach to knowledge
development
Problem solving: Capacity to extrapolate from what one has learned and apply their
PO4 competencies to solve different kinds of non-familiar problems, rather than replicate
curriculum content knowledge; and apply one‘s learning to real life situations.
Analytical reasoning: Ability to evaluate the reliability and relevance of evidence;
identify logical flaws and holes in the arguments of others; analyze and synthesize data
PO5
from a variety of sources; draw valid conclusions and support them with evidence and
examples, and addressing opposing viewpoints.
Research-related skills: A sense of inquiry and capability for asking
relevant/appropriate questions, problem arising, synthesizing and articulating; Ability to
recognize cause-and-effect relationships, define problems, formulate hypotheses, test
PO6
hypotheses, analyze, 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
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
PO7
together as a group or a team in the interests of a common cause and work efficiently as
a member of a team
PO8 Scientific reasoning: Ability to analyze, interpret and draw conclusions from

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

quantitative/qualitative data; and critically evaluate ideas, evidence and experiences

from an open-minded and reasoned perspective.
Reflective thinking: Critical sensibility to lived experiences, with self-awareness and
PO9
reflexivity of both self and society.
Information/digital literacy: Capability to use ICT in a variety of learning situations,
PO10 demonstrate ability to access, evaluate, and use a variety of relevant information
sources; and use appropriate software for analysis of data.
Self-directed learning: Ability to work independently, identify appropriate resources
PO11
required for a project, and manage a project through to completion.
Multicultural competence: Possess knowledge of the values and beliefs of multiple
PO12 cultures and a global perspective; and capability to effectively engage in a multicultural
society and interact respectfully with diverse groups.
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
PO13
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.
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
PO14 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.
Lifelong learning: Ability to acquire knowledge and skills, including „learning how to
learn‟, that are necessary for participating in learning activities throughout life, through
PO15 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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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Program Specific Outcomes (PSOs)

After the successful completion of B. Com programme the students are expected to
Placement: To prepare the students who will demonstrate respectful engagement with
PSO1 others‘ideas, behaviors, beliefs and apply diverse frames of reference to decisions and
actions.
Entrepreneur: To create effective entrepreneurs by enhancing their critical thinking,
PSO2 problem solving, decision making and leadership skill that will facilitate startups and
high potential organizations
Research and Development: Design and implement HR systems and practices
PSO3 grounded in research that complies with employment laws, leading the organization
towards growth and development.
Contribution to Business World: To produce employable, ethical and innovative
PSO4
professionals to sustain in the dynamic business world.
Contribution to the Society: To contribute to the development of the society by
PSO5
collaborating with stakeholders for mutual benefit

Programme Educational Objectives (PEOs)

The B.Com programme describe accomplishments that graduates are expected to attain within
five to seven years after graduation.
PEO1 To impart advanced theoretical and practical knowledge in Commerce and allied fields.
To provide domain knowledge and expertise for successful career in academics,
PEO2
research and industry.
To develop ethically and socially responsible professionals with leadership and
PEO3
entrepreneurship skills
Graduates of the programme will continue to develop their technical perspective
PEO4
view to accomplish the new technical innovations.
Acquire the ability to engage in relevant conversations and have the ability to
PEO5
understand the views of society that would help initiate policy making.

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B.Com – Syllabus for candidates admitted from 2023-24 onwards.

CREDIT DISTRIBUTION FOR 3 YEARS B. Com PROGRAMME:

Credits per No. of Total

Part Course Type
Course Papers Credits
Language – I
Part I 3 4 12
(Tamil/Hindi/French)
Part II Language – II (English) 3 4 12

Core Courses- Theory 5 8 40

Core Courses- Theory 4 6 24

Part III Core Courses- Practical 4 1 4

Major Elective Courses- Theory 3 4 12

Discipline Specific Elective 3 4 12

Total 116

Non Major Elective Courses 2 2 4

Skill Enhancement Courses
2 3 6
( Theory)
Skill Enhancement
1 1 1
Courses(Practical)
Skill Enhancement Courses
2 1 2
(Practical)
Part IV Foundation Course FC
2 1 2
(Elements of Industry 4.0)
EVS (Environmental Studies) 2 1 2

Value Education 2 1 2
Summer Internship / Industrial
2 1 2
Training
Extension Activity 1 0 1

Total 22
General Awareness for
Part V 2 1 2
Competitive Examination
Total Credits 140

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

CONSOLIDATED SEMESTER WISE AND COMPONENT WISE CREDIT DISTRIBUTION

FOR YEARS B. Com PROGRAMME

Semester Semester Semester Semester Semester Semester Total

Parts
I II III IV V VI Credits

Part I 3 3 3 3 - - 12

Part II 3 3 3 3 - - 12

Part III 13 13 13 13 22 18 92

Part IV 4 4 3 6 4 1 22

Part V - - - - - 2 2

Total 23 23 22 25 26 21 140

*Part I, II and Part III components will be separately taken into account for CGPA calculation and
classification for the under graduate programmes and the other components IV and V have to
completed during the duration of the programmes as per the norms, to be eligible for obtaining the
UG degree.

METHOD OF EVALUATION

Evaluation Components Marks

Continuous Internal Assessment Test 15
Assignments 3
Class Participation 2
Internal Evaluation Distribution of marks for Attendance (in percentage) 25 Marks
96 – 100: 5 Marks
91 – 95: 4 Marks 5
86 – 90: 3 Marks
81 – 85: 2 Marks
External Evaluation End Semester Examination 75 Marks
Total 100 Marks
Note: 1.UG Programmes- A candidate must score minimum 10 marks in Internal and 30 marks in
External Evaluation.

2. PG Programmes- A candidate must score minimum 13 marks in Internal and 38 marks in External
Evaluation.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

CONTINUOUS INTERNAL ASSESSMENT

Categorizing Outcome Assessment Levels Using Bloom’s Taxonomy

level Cognitive Domain Description

It is the ability to remember the previously learned concepts or
K1 Remember
ideas.
K2 Understand The learner explains concepts or ideas.
K3 Apply The learner uses existing knowledge in new contexts.
The learner is expected to draw relations among ideas and to
K4 Analyze
compare and contrast.
K5 Evaluate The learner makes judgments based on sound analysis.
K6 Create The learner creates something unique or original.

Question Paper Blue Print for Continuous Internal Assessment- I& II

Duration: 2 Hours Maximum: 50 marks

K level
Section Marks
K1 K2 K3 K4 K5 K6

A (no choice) 10 10 X 1 =10

B (no choice) 1 1 2 X 5 =10

3 x 10 =
C (either or choice) 3
30

Total 50 marks

Note: K4 and K5 levels will be assessed in the Model Examination whereas K5 and K6
Levels will be assessed in the End Semester Examinations.

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B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Question Paper Blue Print for Continuous Internal Assessment- I

Time: 2 Hours Total Marks: 50 Marks Minimum Pass: 20 Marks

Unit Section - A Section - B Section - C

I Q.N. 1, 2, 3, 4, 5 Q.N. 11 Q.N. 13 A, 13 B

I or II - - Q.N. 14 A, 14 B

II Q.N. 6, 7, 8, 9, 10 Q.N. 12 Q.N. 15 A, 15 B

SECTION – A (10 X 1 = 10 Marks)

ANSWER ALL THE QUESTIONS

SECTION – B (2 X 5 = 10 Marks)

ANSWER ALL THE QUESTIONS

SECTION – C (3 X 10 = 30 Marks)

ANSWER ALL THE QUESTIONS (Either or Choice)

Question Paper Blue Print for Continuous Internal Assessment- II

Time: 2 Hours Total Marks: 50 Marks Minimum Pass: 20 Marks

Unit Section - A Section - B Section - C

III Q.N. 1, 2, 3, 4, 5 Q.N. 11 Q.N. 13 A, 13 B

III or IV - - Q.N. 14 A, 14 B

IV Q.N. 6, 7, 8, 9, 10 Q.N. 12 Q.N. 15 A, 15 B

SECTION – A (10 X 1 = 10 Marks)

ANSWER ALL THE QUESTIONS

SECTION – B (2 X 5 = 10 Marks)

ANSWER ALL THE QUESTIONS

SECTION – C (3 X 10 = 30 Marks)

ANSWER ALL THE QUESTIONS (Either or Choice)

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Question Paper Blue Print for Model Examination & End Semester Examination

Duration: 3 Hours Maximum: 75 marks

K level
Section Marks
K1 K2 K3 K4 K5 K6

A (no choice, three questions from each unit) 15 15 X 1 =15

B (choice, one question from each unit) 1 1 2 X 5 =10

Courses with K4 as the

4 1
highest cognitive level
Course with K5 as the
C highest cognitive level
(either or wherein three K4 questions 3 2
choice& two and two K5 questions are 5 x 10 = 50
questions from compulsory.
each unit) Course with K6 as the
highest cognitive level
wherein two questions each 2 2 1
on K4, K5 and one question
on K6 are compulsory.
Total 75 marks

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Question Paper Blue Print for Model Examination & End Semester Examination
Time: 2 Hours Total Marks: 75 Marks Minimum Pass: 30 Marks

Unit Section - A Section - B Section - C

I Q.N. 1, 2, 3 Q.N. 16 Q.N. 21 A, 21 B

II Q.N. 4, 5, 6 Q.N. 17 Q.N. 22 A, 22 B

III Q.N. 7, 8, 9 Q.N. 18 Q.N. 23 A, 23 B

IV Q.N. 10, 11, 12 Q.N. 19 Q.N. 24 A, 24 B

V Q.N. 13, 14, 15 Q.N. 20 Q.N. 25 A, 25 B

SECTION – A (15 X 1 = 15 Marks)

ANSWER ALL THE QUESTIONS

SECTION – B (2 X 5 = 10 Marks)

ANSWER ANY TWO QUESTIONS

SECTION – C (5 X 10 = 50 Marks)

ANSWER ALL THE QUESTIONS (Either or Choice)

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Question Paper Blue Print for Model Practical Examination & End Semester
Examination (Practical)

Time: 3 Hours Total Marks: 100 Marks Minimum Pass: 40 Marks

Practical Marks Maximum Mark Minimum Mark

Internal 25 10

External 75 30

Total 100 40

Evaluation for End Semester Examinations (Practical)

Particulars Tally Practical

Record / Internal 15 marks
Exam -
Viva-voce -
Calculation -
Result with units 60 marks
TOTAL 75 marks

*Submission of record with due certification is a must for external practical examinations.

**A student should complete all requires experiments to get 10 marks for the record.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Scheme of Examination for B.Com

First Year – Semester - I
Course Ins.
Part Course Title Credit CIA ESE Total
Code Hrs
I 23UFTA01 Podhu Tamil – I 3 3 25 75 100

II 23UFEN01 General English - I 3 3 25 75 100

Core Course I – Financial
III 23UCM01 5 5 25 75 100
Accounting - I
Core Course II - Principles of
III 23UCM02 Management 5 5 25 75 100
Elective I - Business
III 23UCME01 Communication 4 3 25 75 100
Foundation Course FC - Elements
IV 23UCMFC01 of Industry 4.0 3 2 25 75 100

IV 23UTANE01 NME – Pechukalai Thiran 2 2 25 75 100

Total 25 23 175 525 700

First Year – Semester - II

Par Course Ins.
Course Title Credit CIA ESE Total
t Code Hrs
I 23UFTA02 Podhu Tamil – II 3 3 25 75 100

II 23UFEN02 General English - II 3 3 25 75 100

III 23UCM03 Core Course III – Financial Accounting - II 5 5 25 75 100

III 23UCM04 Core Course IV - Business Law 5 5 25 75 100

III 23UCME02 Elective II - Business Environment 4 3 25 75 100

Skill Enhancement Course III - Industrial
IV 23UCMSEC03 Law 3 2 25 75 100
Non Major Elective Course – Advanced
IV 23UCANE11 2 2 25 75 100
Excell
Total 25 23 175 525 700

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Second Year – Semester - III

Ins.
Course
Part Course Title Hr Credit CIA ESE Total
Code
s
I 23UFTA03 Podhu Tamil - III 3 3 25 75 100

II 23UFEN03 General English - III 3 3 25 75 100

III 23UCM05 Core Course V - Corporate Accounting - I 5 5 25 75 100

III 23UCM06 Core Course VI - Company Law 4 5 25 75 100

Elective III – Business mathematics &
IV 23USTAT10 4 3 25 75 100
Statistics
Skill Enhancement Course IV –
IV 23UCMSECP01 Tally Practical 3 1 25 75 100
Skill Enhancement Course V - Capital
IV 23UCMSEC04 Markets 2 2 25 75 100

IV 23UES01 Environmental Studies 1 -

Total 25 22 175 525 700

Second Year – Semester - IV

Course Ins.
Part Course Title Credit CIA ESE Total
Code Hrs
I 23UFTA04 Podhu Tamil - IV 3 3 25 75 100
II 23UFEN04 General English - IV 3 3 25 75 100
Core Course VII - Corporate
III 23UCM07 6 5 25 75 100
Accounting II
Core Course VIII – Principles of
III 23UCM08 4 5 25 75 100
Marketing
III 23UCME03 Elective IV – Financial Services 4 3 25 75 100
Skill Enhancement Course VI -
IV 23UCMSEC05 2 2 25 75 100
Service Marketing
Skill Enhancement Course VII -
IV 23UCMSEP02 2 2 25 75 100
Commerce Practical
IV 23UES01 Environmental Studies 1 2 25 75 100
Total 25 25 200 600 800

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Third Year – Semester - V

Course Ins.
Part Course Title Credit CIA ESE Total
Code Hrs
23UCM09 Core Course IX – Cost Accounting I 5 4 25 75 100
Core Course X – Banking Law and
23UCM10 5 4 25 75 100
Practice
Core Course XI – Income Tax Law
III 23UCM11 5 4 25 75 100
and Practice I
23UCMPR1/ Core Course XII – Project Viva Voce/
4 4 25 75 100
23UCM12 Auditing and Corporate Governance
Discipline Specific Elective ½ -
23UCMDSE01 Financial Management / Indirect 2 3 25 75 100
Taxation
III Discipline Specific Elective 3/4 –
Human Resource Management /
23UCMDSE02 2 3 25 75 100
Office Management & Secretarial
Practice
IV 23UVE01 Value Education 2 2 25 75 100
IV 23UCMTR1 Summer Internship / Industrial Training 2 - - -
Total 25 26 175 525 700

Third Year – Semester - VI

Course Ins.
Part Course Title Credit CIA ESE Total
Code Hrs
Core Course XIII – Cost
23UCM13 5 4 25 75 100
Accounting II
Core Course XIV – Management
23UCM14 6 4 25 75 100
III Accounting
Core Course XV – Income Tax Law
23UCM15 6 4 25 75 100
and Practice II
Discipline Specific Elective 5/6 –
23UCMDSE03 Entrepreneurial Development / 3 3 25 75 100
Computer Application in Business
III Discipline Specific Elective 7/8 –
Logistics and Supply Chain
23UCMDSE04 Management / 8/8 – Spread Sheet 3 3 25 75 100
for Business
General awareness for competitive
III 23UCMGCE01 Examination 2 2 25 75 100
V 23UEX01 Extension Activity - 1 - - -
Total 25 21 150 450 600

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: I Course Code: 23UCM01 Hours/Week: 5 Credit: 5

COURSE TITLE : CORE COURSE I - FINANCIAL ACCOUNTING - I

Course Overview:

1. Remember the concept of rectification of errors and Bank reconciliation

statements
2. Apply the knowledge in preparing detailed accounts of sole trading concerns
3. Analyse the various methods of providing depreciation
4. Evaluate the methods of calculation of profit
5 Determine the royalty accounting treatment and claims from insurance
Companies in case of loss of stock.
Learning Objectives:
1. To understand the basic accounting concepts and standards.
2. To know the basis for calculating business profits.
3. To familiarize with the accounting treatment of depreciation.
4. To learn the methods of calculating profit for single entry system.
5. To gain knowledge on the accounting treatment of insurance claims.

Unit - I Fundamentals of Financial Accounting 09 Hours

Financial Accounting – Meaning, Definition

Financial Accounting – Objectives
Basic Accounting Concepts and Conventions
Journal, Ledger Accounts–
Subsidiary Books
Trial Balance
Classification of Errors
Rectification of Errors
Preparation of Suspense Account
Bank Reconciliation Statement
Bank Reconciliation Statement -Need and Preparation
Unit - II Final Accounts 09 Hours

Final Accounts of Sole Trading Concern

Capital Expenditure

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Revenue Expenditure
Preparation of Trading Accounting
Preparation of Profit and Loss Accounting
Preparation of Balance Sheet
Preparation of Balance Sheet - with Adjustments
Unit - III Depreciation and Bills of Exchange 09 Hours
Depreciation - Meaning – Objectives
Depreciation - Accounting Treatments
Depreciation - Types
Straight Line Method
Diminishing Balance method
Conversion method
Units of Production Method
Cost Model vs Revaluation
Bills of Exchange - Definition – Specimens
Discounting of Bills
Endorsement of Bill
Collection of Bill
Noting Charges
Renewal of Bills of Exchange
Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry
Unit - IV 09 Hours
System
Incomplete Records -Meaning and Features
Limitations
Difference between Incomplete Records and Double Entry System
Methods of Calculation of Profit
Statement of Affairs Method
Preparation of final statements by Conversion method
Unit - V Royalty and Insurance Claims 09 Hours

Royalty - Meaning
Minimum Rent
Short Working

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Recoupment of Short Working

Lessor and Lessee
Sublease
Accounting Treatment.
Insurance Claims –Calculation of Claim Amount
Average clause (Loss of Stock only)

Text Book(s):

1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New Delhi.

2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, ―Advanced Accounts‖, volume 1, S. Chand and Sons, New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
Reference Books:

1. Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications, Mumbai.

2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi
Web Resources:
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
Remember the concept of rectification of errors and Bank reconciliation
CO1 K1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns K2
CO3 Analyse the various methods of providing depreciation K3
CO4 Evaluate the methods of calculation of profit K4
Determine the royalty accounting treatment and claims from insurance
CO5 K5
Companies in case of loss of stock.
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 3 2 3 2 2 3 2 2
CO2 3 2 3 3 3 2 2 2 3 2 2
CO3 3 2 3 3 3 2 2 2 3 2 2
CO4 3 2 3 3 2 2 2 2 3 2 2
CO5 3 2 3 3 3 2 2 2 3 2 2
3 – Strong, 2- Medium, 1- Low

Semester: I Course Code:23UCM02 Hours/Week: 5 Credit: 5

COURSE TITLE : CORE PAPER II - PRINCIPLES OF MANAGEMENT

Course Overview:
1. Demonstrate the importance of principles of management.
2. Paraphrase the importance of planning and decision making in an organization.
3. Comprehend the concept of various authorizes and responsibilities of an organization.
4. Enumerate the various methods of Performance appraisal
5. Demonstrate the notion of directing, co-coordination and control in the management.
Learning Objectives:
1. To understand the basic management concepts and functions
2. To know the various techniques of planning and decision making
3. To familiarize with the concepts of organisation structure
4. To gain knowledge about the various components of staffing
5. To enable the students in understanding the control techniques of management

Unit - I Introduction to Management 09 Hours

Meaning- Definitions

22
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Nature and Scope

Levels of Management
Importance
Management Vs. Administration
Management: Science or Art?
Evolution of Management Thoughts – F. W. Taylor,
Henry Fayol, Peter F. Drucker, Elton Mayo

Functions of Management
Trends and Challenges of Management.
Managers – Qualification
Managers – Duties & Responsibilities.
Unit - II Planning 09 Hours
Planning – Meaning – Definitions
Nature
Scope and Functions
Importance and Elements of Planning
Types
Planning Process
Tools and Techniques of Planning
Management by Objective (MBO).
Decision Making: Meaning – Characteristics
Types
Steps in Decision Making
Forecasting
Unit - III Organizing 09 Hours
Meaning - Definitions
Nature and Scope
Characteristics – Importance
Types - Formal and Informal Organization
Organization Chart
Organization Structure: Meaning and Types

23
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Departmentalization
Authority and Responsibility
Centralization and Decentralization
Span of Management
Unit - IV Staffing 09 Hours
Introduction - Concept of Staffing
Staffing Process
Recruitment – Sources of Recruitment
Modern Recruitment Methods
Selection Procedure – Test- Interview
Training: Need - Types
Promotion
Management Games
Performance Appraisal - Meaning and Methods
360-degree Performance Appraisal
Work from Home
Managing Work from Home [WFH
Unit - V Directing & Co-ordination and Control 09 Hours
Motivation –Meaning - Theories,
Communication- Types
Barriers to Communications
Measures to Overcome the Barriers
Leadership – Nature
Types and Theories of Leadership
Styles of Leadership
Qualities of a Good Leader
Successful Women Leaders
Challenges faced by women in workforce
Supervision
Co-ordination – Meaning - Techniques of Co-ordination

24
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Control - Characteristics - Importance

Stages in the Control Process
Requisites of Effective Control and Controlling Techniques
Management by Exception [MBE].

Text Book(s):
1. Gupta. C.B, - Principles of Management - L.M. Prasad, S. Chand & Sons Co. Ltd, New Delhi.
2. Dinkar Pagare, Principles of Management, Sultan Chand & Sons Publications, New Delhi.
3. P.C. Tripathi & P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
4. L.M. Prasad, Principles of Management, S.Chand & Sons Co. Ltd, New Delhi.
5. R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
6. Publications, New Delhi.
Reference Books:
1. K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited,1 Chennai
2. Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan Chand and Sons,
New Delhi.
3. Grifffin, Management principles and applications, Cengage learning, India.
4. H. Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
5. Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of Management. Boston
The Harvard Business School Press, India.
Web Resources:
1http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
3 https://www.businessmanagementideas.com/notes/management-notes/ coordination/coordination/21392

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

25
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Demonstrate the importance of principles of management. K1
CO2 Paraphrase the importance of planning and decision making in an organization. K2
CO3 Comprehend the concept of various authorizes and responsibilities of an K3
organization.
CO4 Enumerate the various methods of Performance appraisal K4
CO5 Demonstrate the notion of directing, co-coordination and control in the K5
management.
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

CO3 3 2 2 3 2 2 2 1 3 2 2

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

CO5 3 2 3 3 2 2 2 1 3 2 2

3 – Strong, 2- Medium, 1- Low

26
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: I Course Code:23UCME01 Hours/Week: 4 Credit: 3

COURSE TITLE : ELECTIVE I - BUSINESS COMMUNICATION

Course Overview:
1. Acquire the basic concept of business communication.
2. Exposed to effective business letter
3. Paraphrase the concept of various correspondences.
4. Prepare Secretarial Correspondence like agenda, minutes and various business reports.
5 Acquire the skill of preparing an effective resume
Learning Objectives:
1. To enable the students to know about the principles, objectives and importance of
communication in commerce and trade.
2. To develop the students to understand about trade enquiries
3. To make the students aware about various types of business correspondence.
4. To develop the students to write business reports.
5. To enable the learners to update with various types of interviews

Unit - I Introduction to Business Communication 09 Hours

Definition – Meaning
Importance of Effective Communication
Modern Communication Methods
Barriers to Communication
E-Communication
Business Letters: Need
Functions
Essentials of Effective Business Letters
Layout
Unit - II Trade Enquiries 09 Hours
Trade Enquiries
Orders and their Execution
Credit and Status Enquiries
Complaints and Adjustments
Collection Letters

27
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Sales Letters
Circular Letters
Unit - III Banking & Insurance Correspondence 09 Hours
Banking Correspondence – Types
Structure of Banking Correspondence
Elements of a Good Banking Correspondence
Insurance – Meaning and Types
Insurance Correspondence
Difference between Life and General Insurance
Meaning of Fire Insurance – Kinds
Correspondence Relating to Marine Insurance
Agency Correspondence – Introduction – Kinds
Stages of Agent Correspondence
Terms of Agency Correspondence
Unit - IV Secretarial Correspondence 09 Hours
Company Secretarial Correspondence
Introduction – Duties of Secretary
Classification of Secretarial Correspondence
Specimen letters
Agenda and Minutes of Report writing - Introduction
Types of Reports
Preparation of Report Writing
Unit - V Interview Preparation 09 Hours

Application Letters
Preparation of Resume
Interview: Meaning
Objectives
Techniques of Various Types of Interviews
Creating & maintaining Digital Profile

28
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Text Book(s):

1. Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan1 Chand &
Sons- New Delhi.
2. Gupta and Jain, Business Communication, Sahityabahvan Publication, New2 Delhi.
3. K.P. Singha, Business Communication, Taxmann, New Delhi.
4. R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand4 Publications, New
Delhi.
5. M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence, S.
Chand & Co, Publishers, New Delhi.

Reference Books:

1. V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2. RithikaMotwani, Business communication, Taxmann, New Delhi.
3. Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.
4. Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,4 Private
Ltd- New Delhi.
5. Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.

Web Resources:

1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-examquestions
3 https://bachelors.online.nmims.edu/degree-programs

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

29
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Acquire the basic concept of business communication. K1
CO2 Exposed to effective business letter K2
CO3 Paraphrase the concept of various correspondences. K3
Prepare Secretarial Correspondence like agenda, minutes and various business
CO4 K4
reports.
CO5 Acquire the skill of preparing an effective resume K5
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

CO5 3 3 2 3 2 2 2 2 2 2 2
3 – Strong, 2- Medium, 1- Low

30
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: I Course Code: 23UCMFC01 Hours/Week: 3 Credit: 2

COURSE TITLE : FOUNDATION COURSE FC - ELEMENTS OF INDUSTRY 4.0

Course Overview:
1. Define and explain the technologies of industry 4.0
2. Analyze and apply AI in the relevant sector
3. Summarize the characteristics of big data
4. Apply the tools of Industry 4.0
5. Adapt to the changing needs of the industry
Learning Objectives:
1. Learn the essentials of Industry 4.0
2. Understand the need and applications of Artificial Intelligence
3. Set a base for big data and Internet of Things
4. Familiarize the applications and tools of Industry4.0
5. Train on the skills required by industries

Unit - I Introduction To Industry4.0 09 Hours

Industry: Meaning
Industry: Types
Industrial Revolution
Industrial Revolution 1.0 to 4.0
Technologies of Industry 4.0
Unit - II Artificial Intelligence 09 Hours
Artificial Intelligence
History of AI
Foundations of AI
The AI environment - Challenges of AI
Challenges of AI
Unit - III Big Data 09 Hours
Big Data : Meaning
Essentials of Big Data in Industry 4.0

31
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Big Data Components

Big Data Characteristics
Big Data Applications
Unit - IV Iot (Internet of Things (IoT)) 09 Hours
Internet of Things (IoT)
Introduction to IoT
Applications of IoT : Manufacturing
Applications of IoT : Healthcare
Applications of IoT : Education
Applications of IoT : Aerospace and Defense
Applications of IoT : Agriculture
Applications of IoT : Transportation and Logistics
Unit - V Impact of industry 4.0 09 Hours
Impact of Industry 4.0 on Society
Impact of Industry 4.0 on Business
Impact of Industry 4.0 on Government and People
Framework for aligning Education with Industry 4.0

Text Book(s):

1. Seema Acharya J, Subhashini Chellappan, (2019) ―Big Data and Analytics‖, 2nd Edition,
Wiley Publication, New Delhi.
2. Russel S, Norvig P (2010), ―Artificial Intelligence: A Modern approach‖, 3rdEdition,
Prentice Hall, New York.
3. Pethuru Raj and Anupama C. Raman, (2017), "The Internet of Things: Enabling
Technologies, Platforms, and Use Cases", Auerbach Publications
Reference Books:

1. Judith Hurwitz, Alan Nugent, Fern Halper, Marcia Kaufman, ― Big Data for Dummies‖, John
Wiley & Sons, Inc.
2. Nilsson (2000), Artificial Intelligence: A new synthesis, Nils J Harcourt Asia PTE Ltd.

32
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Web Resources:
1 https://sist.sathyabama.ac.in/sist_coursematerial/uploads/SEEA1403.pdf
2.https://library.oapen.org/bitstream/handle/20.500.12657/43836/extern al_content.pdf? sequence=1
3 https://www.vssut.ac.in/lecture_notes/lecture1428643004.pdf

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Define and explain the technologies of industry 4.0 K1

CO2 Analyze and apply AI in the relevant sector K2

CO3 Summarize the characteristics of big data K3

CO4 Apply the tools of Industry 4.0 K4

CO5 Adapt to the changing needs of the industry K5

K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 2 3 2 3 3 3 2 2
CO2 3 2 3 2 2 2 2 3 2 3
CO3 3 3 3 3 2 3 3 3 2 2
CO4 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 2 3 3 3 2 3

3 – Strong, 2- Medium, 1- Low

33
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: II Course Code: 23UCM03 Hours/Week: 5 Credit: 5

COURSE TITLE : CORE COURSE III - FINANCIAL ACCOUNTING - II

Course Overview:
1. To evaluate the Hire purchase accounts and Installment systems
2. To prepare Branch accounts and Departmental Accounts
To understand the accounting treatment for admission and retirement in
3.
partnership
4. To know Settlement of accounts at the time of dissolution of a firm.
5 To elaborate the role of IFRS
Learning Objectives:

1. The students are able to prepare different kinds of accounts such Higher purchase and
Installments System.
2. To understand the allocation of expenses under departmental accounts
3. To gain an understanding about partnership accounts relating to Admission and
retirement
4. Provides knowledge to the learners regarding Partnership Accounts relating to dissolution
of firm
5. To know the requirements of international accounting standards

Unit - I Hire Purchase and Installment System 09 Hours

Hire Purchase System
Accounting Treatment
Calculation of Interest
Default and Repossession
Hire Purchase Trading Account
Installment System
Calculation of Profit
Unit - II Branch and Departmental Accounts 09 Hours
Branch – Dependent Branches
Accounting Aspects
Debtors system

34
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Stock and Debtors system

Distinction between Wholesale Profit and Retail Profit
Independent Branches (Foreign Branches excluded)
Departmental Accounts: Basis of Allocation of Expenses
Inter- Departmental Transfer at Cost
Inter- Departmental Transfer at Selling Price.
Unit - III Partnership Accounts - I 09 Hours
Partnership Accounts:
Admission of a Partner
Treatment of Goodwill
Calculation of Hidden Goodwill
Retirement of a Partner
Death of a Partner
Unit - IV Partnership Accounts - II 09 Hours
Dissolution of Partnership
Methods
Settlement of Accounts Regarding Losses and Assets
Realization account
Treatment of Goodwill
Preparation of Balance Sheet
One or more Partners insolvent
All Partners insolvent
Application of Garner Vs Murray Theory
Accounting Treatment
Piecemeal Distribution
Surplus Capital Method – Maximum Loss Method.
Accounting Standards for financial reporting (Theory
Unit - V 09 Hours
only)
Objectives and Uses of Financial Statements for Users
Role of Accounting Standards
Development of Accounting Standards in India

35
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Text Book(s):

1. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
2. M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand Publishing, New
Delhi.
3. R.L. Gupta and V.K. Gupta, ―Financial Accounting‖, Sultan Chand, New Delhi.
4. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New Delhi.
5. T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai
Reference Books:
1. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2. Dr. Venkataraman & others (7 lecturers): Financial Accounting, VBH, Chennai.
3. Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications, Mumbai.
4. Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
5. Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New Delhi.
Web Resources:
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 To evaluate the Hire purchase accounts and Installment systems K1

CO2 To prepare Branch accounts and Departmental Accounts K2

CO3 To understand the accounting treatment for admission and retirement in K3

To understand the accounting treatment for admission and retirement in
CO4 K4
partnership
CO5 To elaborate the role of IFRS K5

K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

36
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

MAPPING WITH PROGRAMME OUTCOMES AND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

CO5 3 3 3 3 3 3 3 3 3 3 3
3 – Strong, 2- Medium, 1- Low

Semester: II Course Code:23UCM04 Hours/Week: 5 Credit: 5

COURSE TITLE : CORE COURSE IV - BUSINESS LAW

Course Overview:
1. Explain the Objectives and significance of Mercantile law
2. Understand the clauses and exceptions of Indian Contract Act.
3. Outline the contract of indemnity and guarantee
4. Familiar with the provision relating to Bailment and Pledge.
5 Explain the various provisions of Sale of Goods Act 1930
Learning Objectives:
1. To know the nature and objectives of Mercantile lawand the essentials of validcontract
2. To gain knowledge on performance contracts
3. To be acquainted with the rules of Indemnity and Guarantee
4. To make aware of the essentials of Bailment and pledge
5. To understand the provisions relating to sale of goods

37
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Unit - I Elements of Contract 09 Hours

Indian Contract Act 1872: Definition of Contract
Essentials of Valid Contract,
Classification of Contract
Offer and Acceptance
Consideration
Capacity to Contract
Free Consent
Legality of Object
Contingent Contracts
Void Contract
Unit - II Performance of Contract 09 Hours
Meaning of Performance
Offer to Perform
Devolution of Joint liabilities & Rights,
Time and Place of Performance
Reciprocal Promises
Assignment of Contracts
Remedies for Breach of contract
Termination and Discharge of Contract
Quasi Contract
Unit - III Contract of Indemnity and Guarantee 09 Hours
Contract of Indemnity
Contract of Guarantee
Extent of Surety‘s Liability
Kinds of Guarantee
Rights of Surety
Discharge of Surety
Unit - IV Bailment and Pledge 09 Hours
Bailment – Concept

38
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Essentials
Classification of Bailments
Duties and Rights of Bailor
Duties and Rights of Bailee
Law of Pledge , Meaning
Essentials of Valid Pledge
Pledge and Lien, Rights of Pawner and Pawnee.
Unit - V Sale of Goods Act 1930: 09 Hours
Definition of Contract of Sale
Formation
Essentials of Contract of Sale
Conditions and Warranties
Transfer of Property
Contracts involving Sea Routes
Sale by Non-owners
Rights and duties of buyer
Rights of an Unpaid Seller

Text Book(s):

1. N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2. R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3. M C Kuchhal &VivekKuchhal, Business law, S Chand Publishing, New Delhi
4. M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5. Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books:
1. PreethiAgarwal, Business Law, CA foundation study material, Chennai.
2. Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3. Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4. D. Geet, Business Law Nirali Prakashan Publication, Pune.
5. M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.

39
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Web Resources:
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Explain the Objectives and significance of Mercantile law K1
CO2 Understand the clauses and exceptions of Indian Contract Act. K2
CO3 Outline the contract of indemnity and guarantee K3
CO4 Familiar with the provision relating to Bailment and Pledge K4
CO5 Explain the various provisions of Sale of Goods Act 1930 K5
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMES AND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

40
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: II Course Code: 23UCME02 Hours/Week: 4 Credit: 3

COURSE TITLE : ELECTIVE II - BUSINESS ENVIRONMENT

Course Overview:
1. Remember the nexus between environment and business.
2. Apply the knowledge of Political Environment in which the businesses operate.
3. Analyze the various aspects of Social and Cultural Environment.
4. Evaluate the parameters in Economic Environment.
5 Create a conducive Technological Environment for business to operate globally.
Learning Objectives:
1. To understand the nexus between environment and business.
2. To know the Political Environment in which the businesses operate.
3. To familiarize the concepts of an Economic Environment.
4. To gain an insight into Social and Cultural Environment.
5. To learn the trends in Global Environment / Technological Environment

Unit - I An Introduction 09 Hours

The Concept of Business Environment
Its Nature and Significance
Elements of Environment
Introduction to Political
Cultural Environments
Legal Environments
Economic and Social Environments
Environments and their Impact on Business and Strategic Decisions.

Unit - II Political Environment 09 Hours

Political Environment
Government and Business Relationship in India
Provisions of Indian Constitution Pertaining to Business.

Unit - III Social and Cultural Environment 09 Hours

Social and Cultural Environment

Impact of Foreign Culture on Business

41
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Cultural Heritage
Social Groups
Linguistic and Religious Groups
Types of Social Organization
Relationship between Society and Business
Social Responsibilities of Business

Unit - IV Economic Environment 09 Hours

Significance of Economic Environment
Elements of Economic Environment
Economic Systems and their Impact of Business
Macro-Economic Parameters like GDP
Macro-Economic Parameters like Growth Rate of Population
Urbanization - Fiscal Deficit
Plan Investment
Per Capita Income and their Impact on Business Decisions.

Unit - V Technological Environment 09 Hours

Technological Environment – Concept - Meaning

Features of Technology
Sources of Technology Dynamics
Transfer of Technology
Impact of Technology on Business
Status of Technology in India-
Determinants of Technological Environment

Text Book(s):

1. C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi

2. Francis Cherunilam, Business Environment, Himalaya Publishing House, Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
4. Aswathappa. K, Essentials Of Business Environment, Himalaya Publishing House,
Mumbai
5. Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
Publications, New Delhi

42
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Reference Books:
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
5. Ian Worthington, Chris Britton, Ed Thompson, The Business Environment, F T Prentice
Hall, New Jersey
Web Resources:
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Remember the nexus between environment and business. K1
Apply the knowledge of Political Environment in which the businesses
CO2 K2
operate.
CO3 Analyze the various aspects of Social and Cultural Environment. K3
CO4 Evaluate the parameters in Economic Environment. K4
Create a conducive Technological Environment for business to operate
CO5 K5
globally
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES

PO 1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 3 3 2 2 3 2 3 3

CO2 3 2 2 3 3 2 3 3 2 3 3
CO3 3 2 3 3 3 2 3 3 2 3 3
CO4 3 2 3 3 3 2 2 3 2 3 3
CO5 3 2 3 3 3 2 3 3 3 3 3

3 – Strong, 2- Medium, 1- Low

43
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: II Course Code: 23UCMSEC03 Hours/Week: 3 Credit: 2

COURSE TITLE : SKILL ENHANCEMENT COURSE III - INDUSTRIAL LAW

Course Overview:
1. Remember and recall the various concepts of Factories act 1948

2. Demonstrate the. Provisions and concepts of Industrial Disputes Act, 1947

3. Analyze the various measures and policies in The Workmen‘s Compensation Act .
4. Examine the different aspects of ESI and EPF Act.
5 Critically evaluate the Case studies relating to Bonus Act..
Learning Objectives:
1. To Understand and apply the concept of Factories act
To capable students to comprehend the legal framework governing Industrial Law to settle
2.
industrial disputes
3. To expose students to the principles relating to health and safety laws in the workplace
4. To explain the relevant laws governing ESI Act 1948 and EPF Act 1952
5. To know the development and the judicial setup of Payment of Bonus Act.

Unit - I Factories Act 1948 09 Hours

Health – Safety – Welfare

Working Hours of Adults
Employment of Women
Employment of Young Persons
Leave with Wages

Unit - II Industrial Disputes Act, 1947 09 Hours

Definition,
Authorities,
Awards
Settlements
Strikes Lockouts
Lay Offs
Retrenchment and Closure

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Unit - III The Workmen‘s Compensation Act 09 Hours

Definitions Workmen ‘s Compensations

Nature and Scope of Workmen ‘s Compensations
Employ‘s Liability
Meaning of Accident Compensation Permanent
Partial and Temporary
Disablement
Compensation of Half Month Payment (Table Not Necessary).

Unit - IV Employees State Insurance Act 1948 09 Hours

Objects-definitions
ESI Corporation,
Functions- contribution and recovery benefits
Employees Provident Fund and Miscellaneous Provision Act, 1952
Objects-definition-
Provident fund schemes
contribution and recovery

Unit - V The Payment of Bonus Act 1965 09 Hours

Object – Application
Definitions
Methods of Computing Gross Profits
Payment of Bonus – Importance

Text Book(s):

1. N.D. Kapoor – Industrial Laws, Sultan Chand & Sons, New Delhi.
2. P.C. Tripathi - Industrial Laws, Sultan Chand & Sons, New Delhi
Reference Books:
1. Dr. M.R. Sreenivasan & C.D.Balaji - Industrial Laws & Public Relations, Margham
Publications, Chennai.
2. B. Nandha Kumar, Industrial Laws, Vijay Nichole Prints, Chennai.
3. "Industrial Relations and Labour Laws" - S C Srivastava -Vikas Publishing
4. "Industrial Relations and Labour Laws" – Piyali Ghosh and Shefali Nandan - McGraw Hill
India

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Web Resources:
1 https://www.icsi.edu/media/webmodules/publications/7.%20Industrial,%20Lab
our%20and%20General%20Laws.pdf
2 https://www.mlsu.ac.in/econtents/1185_Industrial%20Relations%20and%20Lab
our%20Laws.pdf
3 https://sbs.ac.in/wp-content/uploads/2021/02/BBA-5th-IRLL-Complete-Notes-updated1. pdf

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Remember and recall the various concepts of Factories act 1948 K1
CO2 Demonstrate the. Provisions and concepts of Industrial Disputes Act, 1947 K2
CO3 Analyze the various measures and policies in The Workmen‘s Compensation Act . K3
CO4 Examine the different aspects of ESI and EPF Act. K4
CO5 Critically evaluate the Case studies relating to Bonus Act.. K5
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

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
3 – Strong, 2- Medium, 1- Low

46
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: III Course Code:23UCM05 Hours/Week: 5 Credit: 5

COURSE TITLE : CORE COURSE V - CORPORATE ACCOUNTING - I

Course Overview:
1. Prepare and account for various entries to be passed in case of issue, forfeiture
and reissue of shares and compute the liability of underwrites
2. Asses the accounting treatment of issue and redemption of preference shares and
debentures

3. Construct Financial Statements applying relevant accounting treatments

4. Compute the value of goodwill and shares under different methods and assess its
applicability
5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS
Learning Objectives:
1. To understand about the pro-rata allotment and Underwriting of Shares
2. To know the provisions of Companies Act regarding Issue and Redemption of Preference
shares and debentures
3. To learn the form and contents of financial statements as per Schedule III of Companies
Act 2013
4. To examine the various methods of valuation of Goodwill and shares
5. To identify the Significance of International financial reporting standard (IFRS)

Unit - I Issue of Shares 09 Hours

Issue of Shares at Premium
Issue of Shares at Discount
Forfeiture and Reissue of shares
Pro-rata Allotment Issue of Rights and Bonus Shares
Underwriting of Shares and Debentures
Underwriting Commission
Types of Underwriting.

Unit - II Issue & Redemption of Preference Shares & Debentures 09 Hours

Redemption of Preference Shares

Provisions of Companies Act
Capital Redemption Reserve

47
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Minimum Fresh Issue

Redemption at Par, Premium and Discount
Debentures: Issue and Redemption - Meaning – Methods
In-One lot–in Installment
Purchase in the Open Market includes Ex Interest and Cum Interest
Sinking Fund Investment Method

Unit - III Final Accounts 09 Hours

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
Ascertaining Profit for Managerial Remuneration

Unit - IV Valuation of Goodwill & Shares 09 Hours

Valuation of Goodwill – Meaning

Need for Valuation of Goodwill
Methods of Valuing Goodwill
Average Profit – Super Profit method
Annuity and Capitalization Method
Valuation of Shares – Need for Valuation of Shares
Methods of Valuation of Shares
Net Assets Method
Yield and Fair Value Methods.

Unit - V Indian Accounting Standards 09 Hours

International Financial Reporting Standard (IFRS)
Meaning and its Applicability in India
Indian Accounting Standards
Meaning – Objectives, Significance
Procedures for Formulation of Standards – Ind AS – 1
Presentation of Financial Statement, Ind AS – 2 Valuation of Inventories
Ind AS – 7 Cash Flow Statement
Ind AS – 8 Accounting Policies
Changes in Accounting Estimate and Errors

48
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Ind AS – 16 – Property, Plant & Equipment

Ind AS 38 – Intangible Assets Ind AS – 103,
Business Combinations Ind AS 110, Consolidated Financial Statement. (Theory Only)

Text Book(s):

1. S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New Delhi.
2. R.L. Gupta and M. Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New Delhi.
3. Broman, Corporate Accounting, Taxmann, New Delhi. Shukla, Grewal and Gupta-
Advanced Accounts VolI, S. Chand, New Delhi.
4. 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 & Nozer Shroff, 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. Prasanth Athma, Corporate Accounting I, Himalaya Publishing house, Mumbai.

Web Resources:

1 https://www.tickertape.in/blog/issue-of-shares/
2 https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwill
andshares.pdf
3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards. html

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

49
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
Prepare and account for various entries to be passed in case of issue,
CO1 K1
forfeiture and reissue of shares and compute the liability of underwrites
Asses the accounting treatment of issue and redemption of preference shares
CO2 K2
and debentures
CO3 Construct Financial Statements applying relevant accounting treatments K3
Compute the value of goodwill and shares under different methods and
CO4 K4
assess its applicability
Integrate theoretical knowledge on all accounting in par with IFRS and IND
CO5 K5
AS
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

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

3 – Strong, 2- Medium, 1- Low

50
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: III Course Code: 23UCM06 Hours/Week: 4 Credit: 5

COURSE TITLE : CORE COURSE VI - COMPANY LAW

Course Overview:
1. Understand the classification of companies under the act
2. Examine the contents of the Memorandum of Association & Articles of
Association
3. Know the qualification and disqualification of Auditors
4. Understand the workings of National Company Law Appellate Tribunal
(NCLAT)
5 Analyze the modes of winding up

Learning Objectives:
1. To know Company Law 1956 and Companies Act 2013
2. To have an understanding on the formation of a company
3. To understand the requisites of meeting and resolution
4. To gain knowledge on the procedure to appoint and remove Directors
5. To familiarize with the various modes of winding up

Unit - I Introduction to Company law 09 Hours

Companies Act 2013
Definition of a Company, Characteristics of Company
Lifting or Piercing the Corporate Veil
Company Distinguished from Partnership and Limited Liabilities Partnerships
Classification of Companies
Based on Incorporation, Liability, Number of Members, Control.
Unit - II Formation of Company 09 Hours
Promoter
Incorporation Documents e-filing
Memorandum of Association – Contents
Alteration – Legal Effects

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Articles of Association
Certificate of Incorporation
Prospectus – Contents
Kinds – Liabilities
Share Capital – Kinds
Issue – of Debentures.
Alteration of Debentures.
Dividend for Debentures.
Unit - III Meeting 09 Hours
Meeting and Resolution – Types
Requisites
Voting & Poll
Quorum – Proxy
Resolution
Ordinary & Special
Agenda- Chairman’s Speech – Writing of minutes
Unit - IV Management & Administration 09 Hours
Management & Administration – Directors
Legal Position
Board of Directors
Appointment/ Removal/ Disqualification
Director Identification Number - Directorships
Powers – Duties
Board Committees – Related Party Transactions
Contract by One Person Company / Insider Trading
Managing Director – Manager
Secretarial Audit
Administrative Aspects and Winding Up
National Company Law Tribunal (NCLT)
National Company Law Appellate Tribunal (NCLAT)

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Special Courts.
Unit - V Winding up 09 Hours
Winding up : Meaning – Modes
Compulsory Winding Up
Voluntary Winding Up
Consequences of Winding Up Order
Powers of Tribunal
Petition for Winding Up
Company Liquidator

Text Book(s):
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, Vikas Publication, Noida
Reference Books:
1. Gaffoor & Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2. M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3. Kavya And Vidhyasagar, Business Law, Nithya Publication, Bhopal
4. S.D. Geet, Business Law Nirali Prakashan Publication, Pune
5. Preethi Agarwal, Business Law, CA foundation study material
Web Resources:
1 https://www.mca.gov.in/content/mca/global/en/acts-rules/companies-act/ companies-act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/
3 https://www.investopedia.com/terms/w/windingup.asp

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

53
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Understand the classification of companies under the act K1
Examine the contents of the Memorandum of Association & Articles of
CO2 K2
Association
CO3 Know the qualification and disqualification of Auditors K3
Understand the workings of National Company Law Appellate Tribunal
CO4 K4
(NCLAT)
CO5 Analyze the modes of winding up K5

K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
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
AVERAGE 3 2 3 2 3 3 2 3 3 2 2

3 – Strong, 2- Medium, 1- Low

54
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: III Course Code: 23USTAT10 Hours/Week: 4 Credit: 3

COURSE TITLE : ELECTIVE III - BUSINESS MATHEMATICS & STATISTICS

Course Overview:
1. Learn the basics of ratio, proportion, indices and logarithm
Familiarize with calculations of simple and compound interest and arithmetic, geometric
2.
and harmonic progressions.
3. Determine the various measures of central tendency
4. Calculate the correlation and regression co-efficient.
5 Assess problems on time series analysis
Learning Objectives:
1. To learn about simple and compound interest and arithmetic, geometric and harmonic
progressions.
2. To familiarize with the measures of central tendency
3. To conceptualize with correlation co-efficient
4. To gain knowledge on time series analysis
5. To learn about simple and compound interest and arithmetic, geometric and harmonic
progressions.

Unit - I Ratio 12 Hours

Ratio, Proportion and Variations, Indices and Logarithms.

Unit - II Interest and Annuity 12 Hours

Banker’s Discount – Simple and Compound Interest Arithmetic, Geometric and Harmonic
Progressions. Annuity - Meaning- Types of Annuity Applications.

Unit - III Business Statistics Measures of Central Tendency 12 Hours

Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and Median – Quartiles – Deciles -
Percentiles .Measures of Variation – Range - Quartile Deviation and Mean Deviation -Variance and
Standard Deviation & Co-efficient.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Unit - IV Correlation and Regression 12 Hours

Correlation - Karl Pearson’s Coefficient of Correlation – Spearman’s Rank Correlation – Regression

Lines and Coefficients.

Unit – V Time Series Analysis and Index Numbers 12 Hours

Time Series Analysis : Secular Trend – Seasonal Variation – Cyclical variations – Index Numbers
– Aggregative and Relative Index – Chain and Fixed Index – Wholesale Index – Cost of Living
Index.

Text Book(s):

1. Dr. B. N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing

house, Chennai
2. AsimKumar Manna, Business Mathematics & Statistics, McGrawhill
education, Noida
3. A.V. Rayarikar and Dr. P. G. Dixit, Business Mathematics & Statistics,
Nirali Prakashan Publishing, Pune
4. Dr. S. Sachdeva, Business Mathematics & Statistics, Lakshmi Narain Agarwal,
Agra
5. P.R.Vittal,BusinessMathematics&Statistics,MarghamPublications,Chennai
6. Dr.B.N.Gupta,BusinessMathematics&Statistics,Shashibhawanpublishing
house, Chennai

Reference Books:
1. J. K. Sharma, Fundamentals of business statistics, Vikaspublishing, Noida
2. Peter Waxman, Business Mathematics & Statistics, Prentice Hall, NewYork
3. Andre Francis ,Business Mathematics & Statistics, Cengage Learning EMEA, Andover
4. Aggarwal BM, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New
Delhi
5. R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher,
New Delhi
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/

56
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
CO1 Learn the basics of ratio, proportion, indices and logarithm K1
Familiarize with calculations of simple and compound interest and arithmetic,
CO2 K2
Geometric and harmonic progressions.
CO3 Determine the various measures of central tendency K3
CO4 Calculate the correlation and regression co-efficient. K4
CO5 Assess problems on time series analysis K5
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

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

3 – Strong, 2- Medium, 1- Low

57
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: III Course Code:23UCMSECP01 Hours/Week: 3 Credit: 1

COURSE TITLE : SKILL ENHANCE COURSE SEC IV - TALLY PRACTICAL

Course Overview:
1. Students can perform with basic skills of tally with accounting features – creation of
company, groups and ledgers
2. Execute the knowledge of tally accounting features for creation of accounting vouchers and
report generations
Learning Objectives:
1. To enable the students to acquire sound knowledge of basics of tally
2. To gain the knowledge about creation of ledgers, groups, vouchers and generation of various
reports.

Unit - I Introduction and Accounting Features of Tally 09 Hours

Introduction to Tally
Salient features of Tally
Accounting features of Tally
Unit - II Company Information 09 Hours
Components of Tally
Create a company
Select company
Shut a company
Alter a company
Delete a company
Split company Data – Backup and Restore
Unit - III Gateway of Tally - Accounts Info 09 Hours
Introduction to groups
Single and Multiple Group Creation
Display and altering
Unit - IV ledgers 09 Hours
Introduction to ledgers

58
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Creating a ledger
Single and multiple Ledger creation,
Display and altering
Unit - V Accounting Features of Tally 09 Hours
Introduction to voucher type
Creating
Displaying and altering a voucher type
Creating accounting voucher
Introduction to invoices
Creating an invoice entry
Reports in the tally
Basic features of displaying reports
Balance Sheet
Profit & Loss Account
Trial Balance
Daybook

Text Book(s):
1. Asok K. Nadhani- TALLY ERP 9 TRAINING GUIDE - 4TH EDITION, BPS Publications
Reference Books:
1. Official Guide To Financial Accounting Using Tally ERP 9 With GST by Tally Education
Pvt. Ltd
Web Resources:
1. https://sscstudy.com/tally-erp-9-book-pdf-free-download/
2. https://www.sarkarirush.com/tally-erp-9-book-pdf-download/
3. https://tallyonlinetraining.com
4. https://www.tallyacademy.in
5. https://help.tallysolutions.com

59
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

COURSE OUTCOMES - COGNITIVE LEVEL MAPPING

COGNITIVE
COS TALLY ACCOUNTING SOFTWARE
LEVEL
Students can perform with basic skills of
CO1 Tally with accounting features – creation of K1, K2, K3, K4
company, groups and ledgers
Execute the knowledge of tally accounting features
CO2 For creation of accounting vouchers and report K5, K6
generations

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, 6-

Creating)

CO-PO-PSO MAPPING

PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5

CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
Average 3 3 3 3 3 3 3 3 3 3

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

60
 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Semester: III Course Code: 23UCMSEC04 Hours/Week: 2 Credit: 2

COURSE TITLE : SKILL ENHANCEMENT COURSE V - CAPITAL MARKETS

Course Overview:
1. Differentiate between the primary and secondary markets, identify parties
involved in new issue markets, and describe the stock exchanges in India (BSE,
NSE, and OTCEI).
2. Evaluate the benefits of mutual funds, identify various types and schemes of
mutual funds, and analyze the mechanism of mutual fund operation
3. Explain the meaning and functions of the depository system, describe the process
of dematerialization, and discuss the roles of NSDL and CDSL.
4. Analyze SEBI guidelines for the primary and secondary markets, assess the
measures taken for investor protection, and evaluate the role of SEBI in regulating the
securities market.
Identify various types of financial derivatives (forwards, futures, options, and
5 swaps), explain their characteristics, and discuss the roles of participants in the
derivative market
Learning Objectives:
1. To understand the Indian capital market, primary market methods, and thefunctioning of the
secondary market
2. To Explore the features and characteristics of mutual funds and understand their operation.
3. Define the depository system and comprehend the process of dematerialization
4. To familiar with the objectives, functions, and powers of the Securities Exchange Board of
India (SEBI).
5. To gain knowledge on derivatives and their characteristics, and understand the participants
in the derivative market

Unit - I Indian capital market 09 Hours

Primary Market (New Issue Market)
Methods of floating new issues
Parties involved in new issue market
Secondary Market (Stock Exchange)
Definition of Stock Exchange – BSE, NSE & OTCEI.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Unit - II Mutual Fund 09 Hours

Features & Characteristics
Mechanism of mutual fund operation
Benefits of mutual fund
Types & various schemes of mutual fund.
Unit - III Depository System 09 Hours
Meaning & definition of Depository system
process of dematerialization
NSDC
CDSL.
Unit - IV Securities Exchange Board of India (SEBI) 09 Hours
SEBI – objectives
SEBI – functions
Powers of SEBI
SEBI guidelines for primary market
SEBI guidelines for Secondary market
Measures for investor protection
Unit - V Derivatives 09 Hours
Characteristics for derivatives
Participants in derivative market
Types of financial derivatives
Forwards, futures, options & Swaps.

Text Book(s):
1. Capital Markets: Institutions and Instruments by Fabozzi and Frank J
Reference Books:

1. Financial Market & Services – E. Gardon & Natrajan, Himalaya Publishing House.
2. Financial Services – D. Santhanam, Margham Publication.

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 B.Com – Syllabus for candidates admitted from 2023-24 onwards.

Web Resources:
1 https://www.icsi.edu/media/webmodules/publications/CapitalMarketandSecurite sLaw.pdf
2 https://www.icsi.edu/media/webmodules/16112021_Final_SLCM.pdf
3 https://www.researchgate.net/publication/337676067_Capital_Markets_in_India _A Conceptual
Framework

Teaching Methodology: Videos, Audios, PPT, Role Play, Field Visit, Seminar, Chalk & Talk,
Lecturing, Case Study, Demonstration, Problem Solving, Group Discussion, Flipped Learning

Learning Outcomes:
Upon successful completion of this course, the student will be able to
Bloom’s
COs Statements
Level
Differentiate between the primary and secondary markets, identify parties
CO1 involved in new issue markets, and describe the stock exchanges in India K1
(BSE, NSE, and OTCEI).
Evaluate the benefits of mutual funds, identify various types and schemes of
CO2 K2
mutual funds, and analyze the mechanism of mutual fund operation
Explain the meaning and functions of the depository system, describe the
CO3 K3
process of dematerialization, and discuss the roles of NSDL and CDSL.
Analyze SEBI guidelines for the primary and secondary markets, assess the
CO4 measures taken for investor protection, and evaluate the role of SEBI in K4
regulating the securities market.
Identify various types of financial derivatives (forwards, futures, options, and
CO5 swaps), explain their characteristics, and discuss the roles of participants in the K5
derivative market
K1 – Remember, K2 – Understand, K3 – Apply, K4 – Analyze, K5 – Evaluate, K6 – Create

MAPPING WITH PROGRAMME OUTCOMESAND

PROGRAMME SPECIFIC OUTCOMES

PO1 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 2 3 2 3 3 3 2 2
CO2 3 2 3 2 2 2 2 3 2 3
CO3 3 3 3 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 2 3 3 3 2 3

3 – Strong, 2- Medium, 1- Low

63