111 - B.com - Computer Applications - 2022-23

1
UPDATED ON 22.06.2023
ANNAMALAI UNIVERSITY
111 B.Com. (Computer Applications)
Programme Structure and Scheme of Examination (under CBCS)
(Applicable to the candidates admitted in Affiliated Colleges
for the academic year 2022 -2023 ONLY)
Maximum
Hours/Week
Marks
Course
Credit
Code
Study Components & Course

Part
Title
Total
ESE
CIA
SEMESTER – I
22UTAML11 I Language Course - I : Tamil/Other Languages 5 3 25 75 100
22UENGL12 II English Course - I : Communicative English I 5 3 25 75 100
22UCOAC13 Core Course - I : Financial Accounting I 4 4 25 75 100
22UCOAC14 Core Course - II : Business Organisation 4 4 25 75 100
III
22UCOAP15 Core Practical – I : Computer Application in 4 - - - -
Business
Allied Course – I 4 3 25 75 100
22UCOAS17 Skill Based Course I: Advertising and 2 2 25 75 100
Salesmanship
22UENVS18 IV Environmental Studies 2 2 25 75 100
Total 30 21 700
SEMESTER – II
22UTAML21 I Language Course - II : Tamil/Other Languages 5 3 25 75 100
22UENGL22 II English Course - II : Communicative English II 5 3 25 75 100
22UCOAC23 Core Course - III : Financial Accounting II 4 4 25 75 100
22UCOAP24 Core Practical – I : Computer Application in 4 3 25 75 100
Business
III
Allied Course – II 4 3 25 75 100
22UCOAS26 Skill Based Course II: Principles of Insurance 2 2 25 75 100
22UVALE27 IV Value Education 2 1 25 75 100
22USOFS28 IV Soft Skill 2 1 25 75 100
Language Proficiency for Employability:

IV 2 2 25 75 100
22UNMSD01 EFFECTIVE ENGLISH
Total 30 22 900
2
SEMESTER – III
22UTAML31 I Language Course III: Tamil/Other Languages 5 3 25 75 100
22UENGL32 II Language Course III: English through Literature I 5 3 25 75 100
22UCOAC33 Core Course – IV: Corporate Accounting - I 4 4 25 75 100
22UCOAC34 Core Course –V: Database Management System 4 4 25 75 100
Core Practical – II :RDBMS 3 - - - -
Allied Course - III : 3 3 25 75 100
22UCOMA04 III a) Banking Theory Law & Practice
22UCOMA15 b) Cyber Security
Internal Elective – I : 4 4 25 75 100
22UCOAE37 a) Business Law
b) Principles of Marketing
c) Merchant Banking
22UCOAN38 IV Non-Major Elective – I: Principles of Management 2 2 25 75 100
Total 30 23 175 525 700
SEMESTER – IV
22UTAML41 I Language Course IV: Tamil/Other Languages 5 3 25 75 100
21UENGL42 II Language Course IV: English through Literature II 5 3 25 75 100
22UCOAC43 Core Course - VI: Corporate Accounting II 4 4 25 75 100
22UCOAC44 Core Course - VII: Object Oriented Programming in C+ 4 4 25 75 100
+
22UCOAP45 Core Practical – II: RDBMS & C++ 2 3 25 75 100
22UCOMA23 Allied Course - IV : 3 3 25 75 100
III b) Business Statistics
c) Innovation Management
22UCOAE47 Internal Elective - II : 3 3 25 75 100
a) Mobile Computing
b) Company Law
c) Enterprise Resource Planning
22UCOAN48 IV Non-Major Elective – II : Entrepreneurial Development 2 2 25 75 100
22UNMSD02 IV Microsoft office Essentials 2 2 25 75 100
Total 30 27 225 675 900
SEMESTER – V
22UCOAC51 Core Course - VIII: Cost Accounting 5 5 25 75 100
22UCOAC52 Core Course - IX: Income Tax Law & Practice 6 5 25 75 100
22UCOAC53 Core Course – X: Entrepreneurial Development 6 5 25 75 100
III Core Practical – III: Web Technology 4 - - - -
22UCOAE55 Internal Elective - III : 4 4 25 75 100
22UCOAE55-1 a) Practical Auditing
22UCOAE55-2 b) Financial Management
22UCOAE55-3 c) Digital Marketing
22UCOAS56 IV Skill Based Course – III: Research Methodology 3 2 25 75 100
22UGENS57 IV Gender Studies 2 1 25 75 100
Total 30 22 150 450 600
3
SEMESTER – VI
22UCOAC61 I Core Course - XI: Management Accounting 6 5 25 75 100
22UCOAC62 II Core Course - XII : Human Resource Management 6 5 25 75 100
22UCOAC63 III Core Course - XIII : Customs, Excise and Goods and 6 4 25 75 100
Service Tax
22UCOAP64 Core Practical – III : Web Technology 5 3 25 75 100
22UCOAE65 Internal Elective - IV : 4 3 25 75 100
a) Investment Management
b) Internet of Things
22UCOAS66 IV Skill Based Course – IV: Project Work 3 2 25 75 100
22UEXTA67 V Extension Activities - 1 100 - 100
22UNMSD03 IV Mutual Funds / Insurance 2 25 75 100
Total 30 25 800
Grand Total 140 275 525 4600
List of Allied Courses

(Choose one in each Semester)
Semeste Course Course Title H/ C CIA ES Tota
r Code W E l
22UECOA01 Business Economics – I 6 3 25 75 100
22UBUMA0 Business Mathematics 4 3 25 75 100
I 1
22UCOMA0 Consumerism 4 3 25 75 100
2
22UECOA03 Business Economics – II 4 3 25 75 100
Management information 4 3 25 75 100
22UCSCA04
II system
22UCOMA1 Business Communication 4 3 25 75 100
2
22UCOMA0 Banking Theory Law & 3 3 25 75 100
4 Practice
III
22UCOMA1 Cyber Security 4 3 25 75 100
5
22USTAA02 Business Statistics 4 3 25 75 100
IV 22UCOMA2 Innovation Management 4 3 25 75 100
3
List of Internal Elective Courses) (Choose one in each Semester)
Semester Course Code Course Title H/W C CIA ESE Total

22UCOAE37-1 Business Law 4 4 25 75 100
III 22UCOAE37-2 Principles of Marketing 4 4 25 75 100
22UCOAE37-3 Merchant Banking 4 4 25 75 100
IV 22UCOAE47-1 Mobile Computing 4 4 25 75 100
22UCOAE47-2 Company Law 4 4 25 75 100
4
22UCOAE47-3 Enterprise Resource Planning 4 4 25 75 100

22UCOAE55-1 Practical Auditing 4 4 25 75 100
V 22UCOAE55-2 Financial Management 4 4 25 75 100
22UCOAE55-3 Digital Marketing 4 4 25 75 100
22UCOAE65-1 Investment Management 4 3 25 75 100
VI
22UCOAE65-2 Internet of Things 4 3 25 75 100
5
List of Non-Major Elective Offered to Other Department

Semeste Course Code Course Title H/ C CI ES Tota
r W A E l
III 22UCOAN38 Principles of Managemmnt 2 2 25 75 100
IV 22UCOAN48 Entrepreneurial Development 2 2 25 75 100
Credit Distribution
Part Study Components Papers Credits Total Marks Total
Credits Marks
Part I Languages 4 3 6 100 200
Part II Communicative 4 3 6 100 200
English & English
Part III Core Courses 13 3-5 58 100 1300
Core Practical 3 3 9 100 300
Allied Courses 4 2-3 11 100 400
Internal Electives 4 3-4 14 100 300
Part IV Environmental 1 2 2 100 100
Studies
Value Education 1 1 1 100 100
Soft Skill 1 1 1 100 100
Gender Studies 1 1 1 100 100
Non Major Electives 2 2 4 100 200
Skill Based Courses 4 2 8 100 400
Part IV NMS Course 3 2 4 300 300
Part V Extension Activities 1 1 1 100 100
43 140 4600
PROGRAMME OUTCOMES
Upon completion of the B.Com (Computer Applications) Programme, the
graduates would be able to
1) Apply basic knowledge of important domains such as commerce- accounting,
finance, taxation, management, marketing and computer applications in
business, data mining, management information system, mobile computing,
object-oriented programming, RDBMS, C++, enterprise resource planning, web
technology, digital marketing, Internet of Things.
2) Exhibit practical, analytical and technical, Managerial skills, Entrepreneurial
skills, Numeric ability and familiar with business and its regulatory framework
and apply principles and techniques of Computers and Software technologies.
3) Have basic knowledge of selection and application of modern business digital
technologies and capability to interface successfully.
4) Improve their computer literacy, their basic understanding of operative systems
and a working knowledge of software commonly used in academic and
professional environments.
5) Pursue career in industry, teaching and research. The practical skill helps
them to position themselves as accountant, audit assistant, tax consultant and
computer operators as well as information technology support in financial
services. Able to shine in professional courses like CA, CS, and CMA.
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SEMESTER: I
HOURS: 4/W
CORE: I 22UCOAC13: FINANCIAL ACCOUNTING - I
CREDITS: 4
PART: III
COURSE OBJECTIVES
1. To acquaint a strong basic knowledge on Principles and practical
applications of Double entry system of accounting.
2. To gain expertise in the preparation of the Final Accounts as per the
Accounting Standards
3. To provide knowledge on accounting for Depreciation
4. To inculcate the knowledge on Bills of Exchange and Bank Reconciliation
Statement
5. To give insights about the preparation of Single-Entry System and its
conversion into double entry system of accounting
Unit I: Introduction Hours: 12

Introduction – Accounting concepts and conventions – Accounting Rules -
Accounting Standards – Meaning - Double entry system – Journal, Ledger,
Subsidiary books, Trial Balance- Rectification of Errors
Unit II: Final Accounts Hours:12
Meaning of Final Accounts– preparation of trading, profit & loss account and
balance sheet of sole proprietorship concern – adjustments in preparation of final
accounts.
Unit III: Depreciation Hours:12
Meaning of depreciation – causes– need– Methods of calculating depreciation:
straight line method and written down value method (change in method of
depreciation is excluded) – Methods of recording depreciation
Unit IV: Bill of Exchange and Bank Reconciliation Statement Hours:12
Bills of Exchange - Trade and Accommodation bills - Renewals –Dishonor due
to insolvency - Retiring the bill. Bank Reconciliation Statement – Meaning -
Objectives – Structure – Bank Pass Book – Transactions between the Business Firm
and the Bank – Distinction between Cash Book and Pass Book – Causes of
Difference – Preparation of Bank Reconciliation Statement.
Unit V: Singe Entry System Hours: 12
Meaning of single entry system – features and limitations of single entry
system – Distinction between single entry system and double entry system -
Methods of calculation of profit, Statement of affairs method and Conversion
method – Distinction between statement of affairs and balance sheet.
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COURSE OUTCOMES
After the completion of the course, the learner would be able to:
1) Recall the basic principles, concepts and fundamentals of Double Entry System
Accounting
2) Apply analytical and technical skills in the preparation of Final Accounts
3) Identify and familiarize the different methods of depreciation accounting
4) Grasp the accounting treatments of Bills and preparation of Bank
Reconciliation Statement
5) Acquire knowledge on preparing the accounts in Single Entry system
Text Books
1) Jain, S., & Narang, K. (2020). (2020) Financial Accounting. New Delhi, India:
Kalyani publishers.
2) Reddy, T.S. & Murthy A., , (2020) Financial Accounting . Chennai, India:
Margham Publications,
3) Maheswari S.N. & Maheswari, S.K. (2005), Financial Accounting, New Delhi,
India: Vikas Publishing House Pvt Ltd.
Supplementary Readings
1) Gupta . R.L. & V.K. Gupta, (2006), Financial Accounting. New Delhi, India:
Sultan Chand& Sons,
2) Gupta R.L. & M. Radhaswamy, (2006), Advanced Accountancy Volume I, New
Delhi, India: Sultan Chand & Sons.
3) Jain S.P. & K.L. Narang, (2004), Advanced Accountancy Volume I, New Delhi,
India: Kalyani Publishers.
OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 3 3 2 3 3
CO3 3 3 3 2 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
1 – Low, 2.– Moderate, 3 – High
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SEMESTER: I CREDIT: 4
CORE: II 22UCOAC14: BUSINESS ORGANISATION HOURS: 4/W
PART: III
COURSE OBJECTIVES
1. To understand the concept of business and profession
2. To identify the different forms of business organization
3. To analyse the factors influencing the business location.
4. To appraise the working of chamber of commerce and trade associations
5. To evaluate the difference between IC, MNC, GC and TNCs
UNIT I: Introduction Hours: 15

Business–Meaning–Characteristics-Objectives- Criteria for Success in Modern
Business –Classification of Business - Profession- Meaning - Distinction between
Business and Profession
UNIT–II: Forms of Business Organization Hours: 15
Sole Trader– Partnership firm-concepts of Limited Liability Partnership firm,
Cooperative Societies-Joint Stock Company–Definition–Meaning–Characteristics–
Advantages– Limitations– kinds of companies.
UNIT-III: Location of Industry Hours: 15
Meaning - Theories of Location - Factors Influencing Location - Plant Layout-
Definition -Meaning – Objectives - Characteristics of Good Layout - Size of Firm.
UNIT-IV: Business Combination Hours: 15
Definition - Meaning – Advantages and Limitations – Types of Combination –
Chamber of Commerce – Meaning – Advantages and functions – Trade Associations
– Features and functions.
UNIT-V: Multinational Corporations (MNC’s) Hours: 15
Definition- Distinction among IC, MNC, GC and TNC-Characteristics of MNC’s-
cultural impact of MNC’s - Factors contributed for the growth of MNC’s– Advantages
and Disadvantages of MNC’s–Control over MNC’s–Organization Design and
Structure of MNC’s.
COURSE OUTCOMES
After the completion of the course, the student would be able to:
1. Familiarize with Modern Business and Profession.
2. Identify different forms of business organizations viz; Sole Proprietorship,
Partnership, Joint stock companies & Co-operative Organizations.
3. Acquire knowledge about the locational advantages.
4. Understand different forms of business combination and their relative
merits.
5. Distinguish and outline the characteristics of MNCs, GC and TNCs.
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Text Books
1) Dinkar Pagare (2020) Business Organization & Management, New Delhi, India:
Sultan Chand & Sons.
2) Gupta, C.B. (2020) Business Organization & Management, New Delhi, Sultan
Chand & Sons.
3) Reddy P.N & SS Gulshan, Business Organization, New Delhi: Eurasia
Publishing House (Pvt) Ltd.
1) Balaji C D & D. G. Prasad, (2020) Business Organisation, Chennai, Margham
Publications.
2) Kathiresan & Dr Radha, (2021) Business Organisation, Chennai, Prasana
Publishers.
3) Y.K. Bhushan, (2021) Fundamentals of Business Organisation, New Delhi,
OUTCOME MAPPING
Cos PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
10
SEMESTER: I
CORE PRACTICAL: I COMPUTER APPLICATION IN BUSINESS HOURS: 4
PART:III
COURSE OBJECTIVES
1) To acquire and apply the computer applications in different aspects of
business
2) To get an insight knowledge on Ms-office,Ms-excel.
3) To know the database maintenance in every type of applications.
4) To analyse the various types of charts in Ms.Excel
5) To develop the programs in Ms-word and Ms-excel.
LIST OF PROGRAMMES
MS-WORD
1) Text Manipulations.
2) Usage of Numbering, Bullets, Tools and Headers.
3) Usage of Spell Check and Find and Replace.
4) Text Formatting.
5) Picture Insertion and Alignment.
6) Creation of Documents Using Templates.
7) Creation of Templates.
8) Mail Merge Concept.
9) Copying Text and Picture From Excel.
10) Creation of Tables, Formatting Tables.
MS-EXCEL
1) Creation of Worksheet and Entering Information.
2) Aligning , Editing Data in Cell .
3) Excel Function (Date , Time, Statistical, Mathematical, Financial
Functions).
4) Changing of Column Width and Row Height (Column and Range of
Column).
5) Moving, copying, Inserting and Deleting Rows and Columns.
6) Formatting Numbers and Other Numeric Formats.
7) Drawing Borders Around Cells.
8) Creation of Charts Raising Moving
9) Changing Chart Type.
10) Controlling the Appearance of a Chart.
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COURSE OUTCOMES
After the completion of course, the students would be able to:
1) Work with the required skills in Ms Office for office administration.
2) Work with the required set in MS Excel.
3) Use various math functions of MS Excel in business calculation.
4) Work with draw graphs using MS Excel.
5) Extract data using filter option in MS Excel.
OUTCOME MAPPING
COs PO1 PO2 PO3 PO4 PO5
CO1 2 3 3 3 3
CO2 2 2 3 3 3
CO3 3 3 2 3 3
CO4 3 2 3 2 3
CO5 3 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2 – Moderate, 3 – High
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SEMESTER: I CREDITS:3
22UECOA01: BUSINESS ECONOMICS- I
PART: III HOURS:4/W
COURSE OBJECTIVES
1) To expose students to economic concepts and analytical approach.
2) To make them understand the role and responsibilities of business.
3) To make them to apply economic concepts in decision making.
4) To make them acquire knowledge about economic concepts which are used in
business.
5) To make them apply economic concepts to different economic and business
conditions.
Unit I: Nature and Scope of Business Economics

Meaning and scope of Business Economics- objectives of business- role and
responsibilities of business-Micro economics and Macroeconomics- meaning and
scope- interdependence between the two.
Unit II: Utility Analysis
Utility- meaning and types – cardinal utility analysis – law of diminishing
marginal utility - law of equi – marginal utility – ordinal utility analysis –
indifference curves – meaning and properties – budget line – consumer equilibrium
using indifference curves .
Unit III: Demand and Supply Analysis
Meaning – determinants of demand - law of demand – exceptions to law of
demand – supply - meaning – law of supply – elasticity of demand – price, income
and cross elasticity of demand – methods of measuring elasticity of demand –
importance of elasticity of demand.
Unit IV: Demand forecasting
Demand forecasting – definition – objectives – forecasting techniques –
importance of demand forecasting.
Unit V: Production function
Meaning – short run and long run production functions – law of variable
proportion – laws of returns – Cobb-Douglas production function
COURSE OUTCOMES
After the completion of the syllabus the students
1) Understand the meaning and importance of business economics and role of
business
2) Understand cardinal and ordinal utility analysis
3) Get knowledge about demand, supply and elasticity of demand
4) Get knowledge about demand forecasting and use in business
5) Understand production function and laws.
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Text Books
1) Sankaran.S- Business Economics (6 th ed)- Margam Publication-Chennai
2) Ahuja.H.L-Business Economics- Sultan Chand& Sons-New Delhi
3) Chaudhary.C.M-Business Economics- RBSA Publishers-Jaipur
1) Mithani. D.M& Murthy-Fundamentals of BusinessEconomics- Himalaya
Publishing House-New Delhi
2) Cauvery- Managerial Economics- S.Chand-New Delhi
3) Sundaram.K.P.M and Sundaram .E.N-Micro Economics-S.Chand –New Delhi
OUTCOME MAPPING
CO/PO PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 2 3 3 2 3
CO3 3 2 2 3 3
CO4 2 2 2 2 2
CO5 3 2 2 3 3
1-LOW 2- MEDIUM 3- HIGH
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SEMESTER – I CREDIT : 4
22UBUMA01: BUSINESS MATHEMATICS
ALLIED-I HOURS : 4/W
(For All B.COM. Except B.COM (Cooperation) - I Year)
COURSE OBJECTIVES
The course aim is to introduce the concepts of operations on set and
applications, to study the characteristic of analytical geometry, differential calculus,
matrices and commercial arithmetic.
UNIT - I: SET THEORY

Basic concepts – Subsets – Operations on sets Applications – Cartesian
Product – Relation – Properties of relation - Functions.
UNIT – II: ANALYTICAL GEOMETRY
Distance – Slope of a straight line – Equation of Straight line-Point of
Intersection of two lines – Interpretation – Break even analysis – Parabolas.
UNIT – III: DIFFERENTIAL CALCULUS
Limits – Continuity –Changes in related variables-Average & Marginal concepts
– Differential coefficient-Standard Forms – Simple applications to Economics.
UNIT – IV: MATRICES
Addition of matrices –Scalar multiplication-Multiplication of a matrix by a
matrix- Inverse of a matrix – Solution of a system of linear equation –Input output
Analysis.
UNIT – V: COMMERCIAL ARITHMETIC
Percentages – Simple and Compound interests – Arithmetic and Geometric
Series – Simultaneous Linear equations.
COURSE OUTCOMES
On successful completion of the course, the students will be able to
1) Know the basic concepts of operations on sets, relations and functions.
2) Learn to find an equations of straight line, distance, slope and interpretations.
3) Abel to find Limit, Continuity, Average and Marginal cost using differential
calculus.
4) Know the operations on Matrices, inverse of Matrix, Solution of system of
linear equations and Input and Output Analysis using matrices.
5) Compute percentage, simple and compound interest, Arithmetic and Geometric
series and solve Simultaneous Linear equations.
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Text Books
1) Contents and Treatement as in “An Introduction to Business Mathematics”, V.
Sundaresan, S. D. Jaya Seelan, S. Chand & Company Ltd, New Delhi(2003).
Unit-I: Chap:2 (Sec: 2.1 – 2.7), Pages(34-62)
Unit-II: Chap:1 (Sec: 1.1 –1.8), Pages(1-33)
Unit-III: Chap:3 (Sec: 3.1–3.6,3.11),Pages(75-91),Pages(116-123)
Unit-IV: Chap:8 (Sec: 8.2-8.7),Pages(285-328)
Unit-V: Chap:7 (Sec: 7.1,7.2,7.3,7.5),Pages(229-258),Pages(269-272).
1) “Business Mathematics”, Qazi Zameeruddin, V. K. Kahanna, S. K. Bhambri,
Vikas Publishing Pvt Ltd, New Delhi (1995).
2) “Business Mathematics”, V. K. Kapoor, S. Chand & Company Ltd, New Delhi
(1994).
3) “Business Mathematics” P.R.Vittal , Margham Publications.
OUTCOME MAPPING
CO / PO PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 2 2
CO2 3 2 3 3 2
CO3 3 3 3 3 2
CO4 3 3 3 3 2
CO5 2 3 3 3 2
1-Low 2-Moderate 3- High
16
SEMESTER: I
CREDIT:3
ALLIED: I 22UCOMA02: CONSUMERISM
HOURS:4/W
PART:III
COURSE OBJECTIVES
1) To make students to acquire knowledge of consumerism.
2) To understand the fundamentals of Consumerism.
3) To know the Consumer ProtectionAct,1986 and Consumer Protection Act 2006
(Amendments.)
4) To gain knowledge Consumer Protection Council.
5) To enable the redressal of consumer grievances.
Unit–I Introduction
Definitions of the term:-Consumer – Types of Consumer Appropriate authority
–Complainant–Consumer dispute–Restrictive Trade Practice.
Unit– II Consumer Protection Act 1986
Introduction of Consumer Protection Act1986–Objectives -Consumer
Protection Act 2006 (Amendments)–Salient features.
Unit–III Various forms of Consumer Rights
Thevarious Consumer Rights: -Right to Safety, Right to Information, Right to
Choose, Right to be heard–Right against exploitation–Right to Consumer Education.
Unit–IV Consumer Protection Council
Consumer Protection Council: - Composition and Powers of National
Commission, State Commission and District Consumer Forum.
Unit– V Redressal of consumer grievances
Redressal of consumer grievances- Goods & Services covered under Consumer
Protection Act-Procedure for filing of complaints with District Forum, State
Commission, National Commission.
COURSE OUTCOMES
At the end of the course, the students would be able to:
1) Understand the basic fundamentals of Consumerism
2) Apply the fundamentals of Consumer Protection Act and its Amendments.
3) Appraise various forms of consumer rights.
4) Evaluate the composition and powers of Consumer Protection Council.
5) Analyse the procedures for filing of complaints with various levels of Consumer
forums.
Text Books
1) D. Regasurya Rao , Lecture on Tort and Consumer Protections Law, Asia Law
House Hyderabad.
2) Prof. Rakesh, Consumer Protection Laws, Central – Law Agency
3) Khanna, Consumer Protection (Amendment) Act 2002, S. Chand & Sons.
2012.
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1) Dr.V.K.Agarwal, Consumer Protection ( Law & Practice) Bharat Law House Pvt.
Ltd
2) H.D.Pithawalla, The Consumer Protection Act 2019, C. Jamnadas & Co
3) Avtar Singh, Consumer Protection ( Law & Practice), Eastern Book Co.
OUTCOME MAPPING
CO1 3 3 3 3 2
CO2 3 2 3 2 3
CO3 2 3 2 2 3
CO4 2 3 3 3 2
CO5 3 3 2 3 3
18
SEMESTER: I
22UCOAS17: ADVERTISING AND CREDIT: 2
SKILL BASED: I
SALESMANSHIP HOURS: 2/W
PART: III
COURSE OBJECTIVES
1) To know the fundamental aspects of advertising.
2) To prepare the advertising copy.
3) To be aware of the recent trends in advertising.
4) To know the basic aspects of the salesmanship.
5) To understand the duties and responsibilities of salesman
UNIT-I : Origin and Development of Advertising Hours: 6

Definition of Advertising- Origin and Development of Advertising - Objectives -
Nature-Scope of Advertising- -Functions -Types -Benefits.
UNIT-II: Advertisement copy Hours: 6
Advertisement copy - Advertising media- Advertising Agencies.
UNIT-III : Recent trends in advertising Hours: 6
Recent trends in advertising - Economic aspects of Advertising- Social and
Ethical aspects of Advertising.
UNIT-IV: Salesmanship Hours: 6
Definition of Salesmanship -Features -Objectives- Recruitment of a salesman-
Qualities of Good Salesman
UNIT-V: Duties and Responsibilities of Salesmanship Hours: 6
Advantages of Salesmanship- Distinction between Salesmanship and
Advertising- Types of Salesmanship- Functions, Duties and Responsibilities of a
Salesmanship.
COURSE OUTCOMES
After completing this course, the student will be able to:
1) Understand the basic concepts of advertising
2) Analyse the role of advertising media and advertising agency.
3) Evaluate the social and ethical aspects of advertising.
4) Apply the procedure involved in the recruitment of salesman.
5) Distinguish between salesmanship and advertising.
Text Books
1) Pillai. R.S.N. & Bagavathi, (2020) Modern Marketing (Principles and Practices)
S. Chand & Co. New Delhi
2) Rajkumar.S and V Rajagopalan (2018) Sales and Advertisement Management S.
Chand & Company Pvt. Ltd.
3) Kishore Chand Raut and Promod K Sahu, (2015) Salesmanship and Sales
Management Vikas Publishing House, Chennai.
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1) Chunawalla K.C. Sethia, Advertising (Principles and Practices) Chunawalla
K.C. Sethiax .
2) Varma.M.M and R. K. Agarwal, (2020) Advertising Management Forward 300K
Depot, New Delhi.
3) Mahendra Mohan, (2016) Advertising Management Tata McGraw-Hill
Publishing Company Limited, NewDelhi, India.
4) Basotia G.R. and N. K Sharama, Advertising Marketing and Sales
Management Mangal Deep Jaipur.
OUTCOME MAPPING
CO1 3 3 3 2 3
CO2 2 3 3 2 2
CO3 3 3 2 3 3
CO4 3 2 3 3 3
CO5 3 3 2 2 3

20
SEMESTER: II
CREDIT:4
CORE: III 22UCOAC23: FINANCIAL ACCOUNTING - II
HOURS:4/W
PART:III
COURSE OBJECTIVES
1) To give an insight about Account Current and Average Due Date.
2) To understand the branch accounts and its types.
3) To have practical knowledge in the preparation departmental accounting.
4) To familiarize with accounting procedure on Partnership – Admission and
Retirement.
5) To acquire practical knowledge in Partnership accounts on Dissolution.
Unit I : Average Due Date and Account Current Hours: 15

Average Due Date - meaning of Average due date-Uses of Average due date-
basic problems in average due date-calculation of interests. Account Current-
counting of days-methods of calculating interests-simple problems.
Unit II: Branch Accounts Hours: 15
Branch – Meaning - Types of branches - Department branches – difference
between branch and Department – Preparation of trading account of branches
under debtor system – Stock and debtors’ system – whole sale branch system and
Final account systems.
Unit III: Departmental Accounts Hours: 15
Introduction – Allocation of expenses – Calculation of department purchase
Interdepartmental transfers at cost price – Selling price – Preparation of Trading
and Profit & Loss account of the department.
Unit IV: Partnership - Admission and Retirement Hours: 15
Accounting Treatments - Admission of partner – Retirement of Partner – Death
of Partner. Adjustments Regarding profit sharing Ratio, Good will and Capital
(Simple Problems).
Unit V: Partnership – Dissolution Hours: 15
Dissolution of firm – Modes of dissolution – insolvency of a partner - Garner
Vs. Murray rule - Insolvency of all partner – Piecemeal distribution – proportionate
capital method - Maximum loss Method (simple problems).
COURSE OUTCOMES
At the completion of course, the learners would be able to:
1) Understand the concept and gain the knowledge on Average Due Date and
Account Current.
2) Be familiar with the nuances of different systems of accounting followed in
Branches.
3) Acquire the knowledge about Departmental Accounts.
4) Be acquainted with the accounting treatments required for admission,
retirement and death of partners in Partnership firms.
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5) Understand the accounting procedures involved in the Dissolution of firm

under different situations.
Text Books
1) Jain, S.P., Narang, K.L., (2020). Financial Accounting. New Delhi: India:
Kalyani publishers,.
2) Reddy, T.S. & Murthy A., (2020) Financial Accounting. Margham Publications,
Chennai, India
3) Maheswari S.N. & Maheswari, S.K. (2005), Financial Accounting, Vikas
Publishing House Pvt Ltd. New Delhi, India
1) Gupta & V.K. Gupta, (2006), Financial Accounting. New Delhi, India: Sultan
Chand& Sons.
2) Gupta . R.L. & M. Radhaswamy, (2006), Advanced Accountancy Volume I, New
Delhi, India: Sultan Chand & Sons.
3) Jain S.P. & K.L. Narang, (2004), Advanced Accountancy Volume I, New Delhi,
India: Kalyani Publishers.
OUTCOME MAPPING
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SEMESTER : II
22UCOAP24: COMPUTER APPLICATION IN CREDIT : 3
CORE PRACTICAL: I
BUSINESS HOURS : 4/W
PART: III
Lab Assignment for Computer Application in Business (Practical Only) Lab

Assignment for MS Word (Model Questions)
1) Use mail merge feature of word processor to do the following: Write a letter to
invite some of your friend to attend a seminar on your college.
2) Make a resume or Bio Date
3) Prepare a company letter head using logo
4) Draft covering letter for a job along with your resume
5) Design a certificate for your college seminar in landscape mode along with
border in MS word
6) Design an invoice bill using MS Word
7) Create the following documents: A newsletter with a headline and 2 columns in
portrait orientation, including at least one image surrounded by text.
8) Prepare a table in MS word containing Serial no, Name of the Students, Subject
Name, and Total
9) Copy a document to a new document and align paragraph, line spacing, font
size on the new document
Lab Assignment for MS EXCEL (Model Questions)
1) Create a student worksheet containing roll numbers, name, sex, address email
and phone number
2) Create an invoice design using MS Excel
3) Create a worksheet for students contain Name, Subject Name, Total Average
mark for a student and overall percentage of Subject.
4) Create a table in worksheet
Name Quantity Price Gross Discount 5% Net
Rice 500 40
Wheat 500 35
Oil 250 170
Sugar 300 40
Use the forumala and drag for other cells
5) Enter the data in worksheet
Department Marks
English 80%
Commerce 90%
Maths 85%
Computer Science 70%
Based on these data draw chart ( Pie, Bar, Line etc)
23
6) Create the following in Worksheet

Roll No. Employee Name Basic DA Gross Salary
Use Formula for the calculation of DA and Gross Salary

Sort the items in descending order depending upon the gross salary Create a
Bar chart to show Name and Gross Salary
7) Create the following Spreadsheet

Roll No. Name Marks Grade
Assign Grade using conditioning – “if”
8) Principal Amount: 2, 00,000 Rate of interest : 5% Time period : 10 years
Amount to be paid: ?
From the above, calculate the amount payable per annum and also show the
effect on amount by changing: a) Rate of Interest to 3% and 8%; b) Time period
to 5 Years and 3 Years.
9) Draw a Bar diagram for your class showing number of pass and fail for each
subject.
Lab Assignment for MS POWERPOINT (Model Questions)

1) Prepare a power point side for your department including Vision mission
Objectives of the department, Students Strength, Faculty Profile, Alumni of the
department
2) Prepare a power point side for Unit 1
3) Prepare a power point side for college including Vision mission Objectives of the
College, Students Strength, Faculty Profile, Alumni Details, Facilities, Library
4) Prepare a PowerPoint side based on your resume.
5) Prepare a PowerPoint side for your subject based on teachers’ discretion.
Lab Assignment for INTERNET (Model Questions)
1) Download a File on “Internet” from a website by using a search engine
2) Book Online Tickets to Chennai. (Train and Bus)
3) Using Search Engine, down load information on Benefits of Yoga.
4) Open an email account in your names
5) Write e-mail to Pradip by marking a blind copy to ramu
6) Select two electronics items by e-shopping.
7) Register yourself on job portal (nakuri.com)
8) Download a Three PDF for any of your subject on internet
9) Download information about greatness of Himalayas for tourism interest
University Examination: Practical Only

Question Pattern : Internal (40 Marks) External (60 Marks)
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SEMESTER:II Alliled Course – II CREDITS:3

PART: III 22UECOA03: BUSINESS ECONOMICS II HOURS:4/W
COURSE OBJECTIVE
1) To make students to understand about the cost and revenue concepts
2) To make them understand pricing under different market structures
3) To give them knowledge about theories of distribution
4) To make them understand the different pricing methods
5) To make them understand the techniques of capital budgeting
UNIT I: Cost and Revenue Analysis

Different types of costs-cost and output relation - TC, AC and MC- short run
and long run cost-types of revenue-revenue curves under different market
structures.
UNIT II: Market Structure
Types of market-features-price and output determination under perfect
competition (short run and long run)-monopoly-monopolistic competition-oligopoly
UNIT III: Theories of Distribution
Meaning and types of distribution- theories of distribution-Marginal
productivity theory-modern theory- theories of profit
UNIT IV: Pricing Methods
Different Pricing methods- full cost pricing-target pricing-marginal cost
pricing-going rate pricing-customary pricing-differential pricing-pricing of new
products-pricing of public utilities
UNIT V: Capital Budgeting
Meaning and need for capital budgeting- forms of capital budgeting-problem-
requisites of good capital budgeting.
COURSE OUTCOME
After the completion of the course the students would be able to
1) Understand cost and revenue concepts
2) Gain knowledge about pricing under different market conditions
3) Get knowledge about theories of distribution and determination of profit
4) Learn about the pricing methods
5) Analyse capital budgeting
Text Books
1) Sankaran.S- Business Economics (6 th ed)- Margam Publication-Chennai
2) Ahuja.H.L-Business Economics- Sultan Chand& Sons-New Delhi
3) Chaudhary.C.M-Business Economics- RBSA Publishers-Jaipur
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1) Mithani. D.M& Murthy-Fundamentals of BusinessEconomics- Himalaya
Publishing House-New Delhi
2) Cauvery- Managerial Economics- S.Chand-New Delhi
3) Sundaram.K.P.M and Sundaram .E.N-Micro Economics-S.Chand –New Delhi
OUTCOME MAPPING
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SEMESTER:II COURSE CODE: 22UCSA04 CREDIT: 4

PART:III COURSE TITLE : MANAGEMENT INFORMATION HOURS: 4 /W
SYSTEM
Learning Objectives
1. To acquire knowledge on basic knowledge on MIS.
2. To know the different types of concepts.
3. To understand about Information Systems in Business.
4. To acquire the knowledge on DBMS.
5. To conceptualize the Functional Management Information System.
Unit I : Management Information System Hours: 12

Management Information System : Meaning – Features – Requisites of an effective
MIS – MIS Model – Components –Subsystems of an MIS – Role and Importance –
Corporate Planning for MIS – Growth of MIS in an Organisation - Centralisation Vs.
Decentralisation of MIS.support – Limitations of MIS.
Unit II: Systems Concepts Hours: 12
System Concepts – Elements of a System- Characteristics of a system - Types of System–
Categories of Information System – System Development Life Cycle – System
Enhancement.
Unit III: Business and Management Hours: 12
Information Systems in Business and Management: Transaction Processing System :
Information Repeating and Executive Information System.
Unit IV: Database Management Systems Hours: 12
Database Management Systems – Conceptual Presentation – Client Server Architectures
Networks – Business Process Re–Engineering [BPR].
Unit V: Functional Management Information System Hours: 12
Functional Management Information System : Financial – Accounting – Marketing
Production – Human resource – Business Process Outsourcing.
Course Outcomes
After the completion of the course the students would be able to
1. Acquire knowledge on basic knowledge on MIS.

2. Know the different types of concepts.
3. Understand about Information Systems in Business.
27
4. Acquire the knowledge on DBMS.

5. Conceptualize the Functional Management Information System.
TEXT BOOKS
1. M. Assam - Fundamentals of Management Information System - Vijay
Nicole
Imprints Private Ltd., Chennai.
2. Effy Oz, “Management Information Systems”, Second edition, Thomson
Learning Course Technology, 2002.
3. Jawadekar W.S, “Management Information Systems”, Tata McGraw Hill
Publishing Company Ltd, 2002.
Reference Books:
1. David Knoenke (1989), “Management Information Systems”, Tata
McGraw Hill, New Delhi.
2. Iandon K.C and Landon J.P (2001), “Management Information
Systems’, Maxwell Macmillan Publishing Company.
3. Murdic Rose and Elaggett, “Information System for Modern
Management, Prentice Hall.
4. Robert Schultheis, Mary Sumner, “Management Information Systems” –
The Manager’s View, Fourth edition, Tata McGraw Hill Edition, 1999
OUTCOME MAPPING
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SEMESTER: II Alliled Course – II CREDIT:3

PART:III 22UCOMA12: BUSINESS COMMUNICATION HOURS:4/W
COURSE OBJECTIVES
1) To understand the concepts and basic functions of Communication.
2) To identify the various levels of organizational communication and its process.
3) To train the students in effective business writing.
4) To draft effective business correspondence with clarity.
5) To have knowledge of the various traditional and modern equipments used for
communication.
UNIT – I Essentials of Effective Business Letters

Business Correspondence – Need – Functions – Kinds of Business Letters –
Essentials of an Effective Business Letter - Layout.
UNIT – II Business Letters and Personnel Correspondence
Business enquiries and replies - Credit and status enquiries – Placing and
fulfilling orders
- Complaints and adjustments - Collection letters - Circular letters - Sales
letters. Application for employment – References – Testimonials – Letters of
appointment-Confirmation -Promotion-Retrenchment and resignation.
UNIT – III Bank, Insurance, Agency and Secretarial Correspondence
Bank Correspondence – Insurance Correspondence – Agency Correspondence –
Correspondence with Shareholders, Directors.
UNIT – IV Office Correspondence
Report Writing–Agenda, Minutes of Meeting – Memorandum– Office Order –
Circular –Notes.
UNIT – V Modern Forms of Communication
Fax – Email – Video Conferencing – Internet –Websites and their uses in
Business.
COURSE OUTCOMES
1) Imbibe the meaning of business correspondence and essentials of effective
business letters.
2) Identify the different types of organizational correspondence.
3) Acquire skills to draft letters on Bank, Insurance, Agency and secretarial
correspondence.
4) Learn the mechanism of writing business reports and drafting other forms of
communications viz. Orders, Memo, Agenda, and Minutes.
5) Familiarize with the modern forms of business communications.
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Text Books
1) R.S.N.Pillai and Bagavathi , Commercial Correspondence and Office
Management-, S.Chand and Co.Ltd. NewDelhi.
2) M.S.Ramesh, C.C.Pattanshetti , Business Communication-, R.Chand &
co,NewDelhi.
3) Business Communication – Homai Pradhan, D.S. Bhende, Vijaya Thakur,
Bombay. Himalaya Publishing House.
1) M.S.Ramesh, C.C.Pattanshetti, Madhumathi.M. Kulkarni, Business
Communication , S.Chand & co, New Delhi.
2) Penrose, Rasberry, Myers Thomson , Advanced Business Communication ,
South Western Publishers, Bangalore.
3) Pearce, Figgins, Golen , Business Communication, John Wiley & Sons,
NewYork.
4) Raymond, John. D. Petit , Business Communication , All India Traveller Book
Seller, New Delhi.
OUTCOME MAPPING
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SEMESTER : II CREDITS : 2
SKILL BASED : II 22UCOAS26: PRINCIPLES OF INSURANCE HOURS : 2/W
PART : IV
COURSE OBJECTIVES
1. To familiarize the nature and principles of Insurance.
2. To acquire knowledge on the various policies and procedures of life
insurance.
3. To learn the working of fire insurance.
4. To acquire knowledge on the procedure for claiming marine insurance.
5. To gain knowledge on the benefits of personal accident, motor and burglary
insurance.
Unit I :Principles of Insurance Hours : 6

Insurance - Meaning, Definition, Functions, Nature and Principles of
Insurance – Insurance Contract - Importance of Insurance to Society, Individuals,
Business and Government.
Unit II :Life Insurance Hours : 6
Life Insurance - Meaning and Features of Life Insurance Contract –
Classification of policies – Annuities – Selection of risk – Measurement of risk –
Calculation of premium – Investment of funds – Surrender Value - Policy conditions
–Life Insurance for the Under Privileged.
Unit III :Fire Insurance Hours : 6
Fire Insurance – Meaning, Nature and Use of Fire Insurance- Fire Insurance
Contract- Kinds of policies – Policy conditions – Payment of claim – Reinsurance –
Double insurance- Progress of Fire Insurance.
Unit IV :Marine Insurance Hours : 6
Marine Insurance - Meaning and Nature of Marine Insurance – Classification
of policies – Policy conditions – Premium calculation – Marine Losses – Payment of
Claims- Progress of Marine Insurance Business in India.
Unit V:Personal Accident Insurance Hours : 6
Personal Accident Insurance – Motor Insurance – Burglary Insurance –
Miscellaneous Forms of Insurance including Social Insurance – Rural Insurance
and Prospects of Agriculture Insurance in India – Health Insurance – Liability
Insurance - Bancassurance.
COURSE OUTCOMES
1) Understand the basics of insurance.
2) Compare and Contrast the various types of life insurance policies.
3) Get the knowledge on policy conditions and claim procedure relating to fire
insurance.
4) Classify various policies relating to marine insurance.
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5) Appraise various forms of insurance including social insurance.
Text Books
1. Mishra. M. N & Mishra. S.B - Insurance - Principles and Practice, S. Chand
& Company Ltd. New Delhi, 22nd Edition, 2016
2. Krishnaswamy. G - A Textbook on Principles and Practice of Life Insurance,
Excel Books, New Delhi, First Edition- 2012.
3. Periasamy. P - Principles and Practice of Life Insurance, Himalaya
Publishing House, 2017. Tamilnadu State Council for Higher Education.
1. Bodla B.S., Garg M.C. & Singh K.P., Insurance Funamentals, Environment
and Procedure, Deep & Deep Publications Pvt. Ltd., New Delhi, 2004
2. HargovindDayal.,The Fundamentals of Insurance – Theories, Principles and
Practices., Notion Press., Chennai., 2017.
OUTCOME MAPPING
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SEMESTER: II COURSE CODE: 22UCOAC33 CREDIT:4

PART: III COURSE TITLE: COPORATE ACCOUNTING - I HOURS:4/W
COURSE OBJECTIVES
1) To help the students to understand the basic concepts relating to issue and
redemption of shares
2) To enable the students to prepare company final accounts and to understand
accounting treatment on acquisition of business
3) To gain knowledge on profit on incorporation
4) To gain knowledge on final accounts
5) To gain knowledge on acquisition of business
Unit I : Issue Of Shares Hours: 15
Issue of Shares - Introduction -Meaning and types of shares- Features and
Kinds of Companies-Under Subscription and Over Subscription-Issue of shares at
par, premium and at discount-Calls-in-arrears-Calls-in-advance-Forfeiture of
Shares - Reissue of Forfeited shares-Balance Sheet (Revised Schedule VI).
Unit II: Redemption Of Preference Shares Hours:10
Introduction - Meaning - Provision of the Companies Act Section 80 and 80A -
Steps Involved in Redemption of Preference Shares - Balance Sheet (Revised
Schedule VI)
Unit III: acquisition of business Hours:10
Introduction-Meaning- Accounting treatment for acquisition of business in the
books of vendor and purchaser -When new set of books are opened- Debtors and
Creditors taken over on behalf of vendors-When same set of books are continued-
When Debtors and Creditors are not taken over.
Unit IV: Profit Or Loss Prior To Incorporation Hours:10
Introduction - Meaning-Methods of Ascertaining profit or loss prior to
incorporation-Basis of Apportionment of Expenses.
Unit V: Companies Final Accounts Hours: 15
Introduction -Preparation of statement of profit and loss (Part II of Revised Schedule VI) -
Preparation of Balance Sheet (Part I of Revised Schedule VI)-Managerial Remuneration.
Note: Questions in Section A,B and C shall be in the proportion of 20:80
between theory and Problems
Course Outcomes
At the completion of the course, the students would be able to:
1) Understand the features of Shares and Debentures
2) Develop an understanding about redemption of Shares and Debenture and its
types
3) Give an exposure to the company final accounts
4) Provide knowledge on Goodwill
5) Get an idea about internal reconstruction
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Text Books
1) ReddyT.S.&Murthy,A, Corporate Accounting, Margham Publications,Chennai
2) Dr.R. Rangarajan and Dr. V. Chandrasekaran, Corporate Accounting, Dorling
Kindersley (India) Pvt. Ltd., -Noida.
3) S.P.Jain and K.L.Narang, Corporate Accounting (Volume I) ,Kalyani Publishers-
Ludhiana.
Reference Books
1) S.P.Iyengar , Advanced Accountancy (Volume I), Sultan Chand & Sons-New
Delhi.
2) S.Viswanathan, Corporate Accounting , (Printers and Publishers) Pvt. Ltd.,-
Chennai
3) Palaniyappan, Corporate Accounting, Vijay Nicholes Imprint Pvt. Ltd.,Chennai
Mapping with Programme Outcomes

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SEMESTER: III COURSE CODE: 22UCOAC34 CREDIT: 4

PART:III COURSE TITLE: DATABASE MANAGEMENT HOURS: 4/W
SYSTEM
Course Objectives
1) To understand basic concepts of Database systems.
2) To examine the relational algebra concepts & its operations.
3) To understand and concept of Normalization & its types.
4) To understand the concepts of structured query language & its
structures.
5) To apply PL/SQL queries using functions, procedures, cursors and
triggers.
Unit I : Database Basics Hours: 12

Introduction: Flat File – Database System – Database – Actionable for DBA.
The Entity – Relationship Model: Introduction – The Entity Relationship Model.
Data Models: Introduction – Relational Approach – The Hierarchical Approach – The
Network Approach.
Unit II: Relational Algebra Hours: 12
Structure of Relational Databases – Fundamental Relational Algebra
Operations –Additional Relational Algebra Operations - Extended Relational Algebra
Operations - Null Values - Modification of the Database - The Tuple Relational
Calculus – The Domain Relational Calculus.
Unit III: Normalization Hours: 12
Normalization: Introduction - Normalization – Definition of Functional
Dependence (FD) – Normal Forms: 1NF, 2NF, 3NF and BCNF.
Unit IV: Structured Query language Hours: 12
Structured Query Language: Features of SQL – Select SQL Operations –
Grouping the Output of the Query – Querying from Multiple Tables – Retrieval
Using Set operators – Nested Queries. T-SQL – Triggers and Dynamic Execution:
Transact-SQL.
Unit V:Procedural Languages Hours: 12
Procedural Language- SQL: PL/SQL Block Structure – PL/SQL Tables. Cursor
Management and Advanced PL/SQL: Opening and Closing a Cursor – Processing
Explicit Cursor – Implicit Cursor – Exception Handlers – Sub Programs in PL/SQL –
Functions – Precaution While Using PL/SQL Functions – Stored Procedure – Object
Oriented Technology
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COURSE OUTCOMES
After the completion of the course, the student will be able to:
1) Understand the concepts of database concepts, types and their applications.
2) examine the concepts of relational algebra Operations
3) Understand the concepts of Normalization and , their types.
4) Know the concepts of Structured query language.
5) Apply PL/SQL queries using functions, procedures, cursors and triggers.
Text Books
1) Rajesh Narang,,2010, PHI Learning Private Limited , sixth printing, “Database
Management Systems”, New Delhi.
2) Bipin Desai, An Introduction to database systems, Galgotia Publications, 2010.
3. RamezElamassri, Shankant B-Navathe, Fundamentals of Database Systems,
Pearson, 7th Edition, 2015
Reference Books
1) S.K. Singh, 2008, Dorling Kindersley (India) Pvt. Ltd., Second Impression
“Database Systems – Concepts, Design and Appplications”.
2) Abraham Silberchatz, Henry F Korth ,S.Sudarshan, 2006, McGraw-Hill - 5th
Edition “Database System Concepts”.
3) NPTEL, Introduction to database desigh, Dr P Sreenivasa Kumar Professor
CS&E, Department, IIT, Madras

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SEMESTER:III CREDIT: -
CORE PRACTICAL-II
PART: III HOURS:3/W
COURSE TITLE: RDBMS LAB
COURSE OBJECTIVES
1) To understand basic concepts of queries in database systems.
2) To understand the aggregate & set functions operations.
3) To understand and nested & correlated sub queries.
4) To understand the concepts of procedural query language& its
structures.
5) To understand the concepts of procedural language packages &
functions.
List of Experiments
1. Table creation and simple Queries
2. Queries using Aggregate Function and Set Operations
3. Table creation with various Joins
4. Nested Sub queries and correlated Sub queries
5. View creation and manipulation
6. PL/SQL program for cursor
7. PL/SQL program for packages
8. PL/SQL program for triggers and its type
9. PL/SQL program for procedures and functions
COURSE OUTCOMES
After completion of the course, the students would be able to:
1) Understand the concepts of query concepts, types and their applications.
2) Understand the concepts of relational algebra Operations
3) Understand the concepts of sub queries
4) Know the concepts of procedural query language.
5) Know the concepts of procedural language packages.
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SEMESTER:III COURSE CODE: 22UCOMA04 CREDIT:3

PART:III COURSE TITLE: BANKING THEORY LAW & HOURS: 3/W
PRACTICE
LEARNING OBJECTIVES
1) To understand need for banking regulation
2) To identify the various traditional and modern function of commercial banks
3) To analyse the various types of bank accounts
4) To enhances the knowledge about negotiable instrument
5) To explain the various leading process and precautions to be taken by the
banker.
Unit - I:Banking Regulation act and RBI Hours: 12

Banking Regulation Act, 1949 – Banking meaning definition role of Banks
and Economic Development. Central Banking and Role of RBI and their functions -
Credit Control.
Unit - II: Commercial Banks Hours: 12
Meaning - Definition – Functions – E-Banking – ATM Cards, Debit cards,
Personal Identification Number – Online enquiry and update facility – Electronic
Fund Transfer – Electronic Clearing System – Credit Creation and Credit Control –
Role of SBI in the Economic Development of India.
Unit - III: Types of Bank Accounts Hours: 12
Savings Account, Current Account - Types of Deposit Account – Fixed and
Recurring Deposits Account – Procedure for opening of an Account – Types of
customers (Individuals, firms and Companies) – Importance of CRM – Customer
grievances and redressal – Ombudsman.
Unit - IV: Negotiable Instruments Hours: 12
Meaning - Promissory Note – Bills of Exchange, Cheque, Draft – Definitions,
Features – Crossing – Endorsement – Material Alteration – Dishonour of Cheques –
Paying Banker – Rights, Duties and Statutory Protection to Paying Banker –
Collecting banker – Rights and Duties.
Unit - V: Principles of Lending Hours: 12
Types of Loans – Precautions to be taken by a banker while lending against
LIC Policies, Shares, Gold, Silver Ornament and Jewellery.
COURSE OUTCOMES
At the completion of the course, the student would be able to:
1) Understand the significance of Banking Regulation Act.
2) Evaluate the role of commercial banks in economic development.
3) Appraise the various types of bank accounts.
4) Differentiate the uses of various types of negotiable instruments.
5) Analyse the different types of loans
39
Text Books
1) Sundaram and Varshney,Banking Law Theory and Practice, Sultan Chand Co.
2) S.N. Maheswari ,Banking Law Theory and Practice , Kalyani Publications.
3) Dr. S. Guruswamy,Banking Theory Law and Practice, , 3rd Edition, Vijay
Nicholes Imprint Pvt. Ltd., Chennai.
Reference Books
1) Parameswaran,Indian Banking, S. Chand and Co.
2) Dr. S. Gurusamy, Financial Services, Tata McGraw-Hill Education India.
3) Dr. S. Gurusamy,Banking Theory Law Theory and Practice , Tata McGraw-Hill
Education India.

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SEMESTER: III 22UCOMA15 : CYBER SECURITY CREDIT:3

PART:III HOURS: 3/W
LEARNING OBJECTIVES
1.To understand the cyber security concepts and to implement hardware and software
based security.
2.To investigate web server attacks and router attacks and also can learn the importance
of evidence handling and storage
3.To identify the cyber security safeguard and go for security policy.
4.To explain the various types of cyber attacks.
5.To enhance knowledge with regard to Intrusion detection and Prevention Techniques
UNIT-I:Introduction To Cyber Security Hours : 12

Introduction to Cyber Security – Implementing Hardware Based Security –
SoftwareBasedFirewalls – Security Standards – Operating System Attacks –
Application Attacks.
UNIT-II:Cyber Security Vulnerabilities Hours: 12
Cyber Security Vulnerabilities – Overview – Vulnerabilities in software –
System Administration – Complex Network Architectures – Open Access to
Organizational Data – Weak Authentication – Unprotected Broadband
communications – Poor Cyber Security Awareness.
UNIT – III:Cyber Security Safeguards Hours: 12
Cyber Security Safeguards – Overview – Access control – Audit –
Authentication – Biometrics – Cryptography – Deception – Denial of Service Filters –
Ethical Hacking – Firewalls – Intrusion Detection Systems – Response – Scanning –
Security policy – Threat Management.
UNIT-IV:Cyber Security In Finance Hours: 12
Characterization of cyber-incidents – Types of cyber attacks in financial
services – Needfor convergence in incident reporting schemes – Optimizing
information sharing – Differentmodels of information sharing – Sharing of relevant
information with different types ofstakeholders – Complementary policies to
strengthen responses in case of cyber attacks.
UNIT- Vintrusion Detection And Prevention Hours: 12
Malware infection – Intrusion detection and Prevention Techniques – Anti-
Malware software, –Network based Intrusion detection Systems – Network based
Intrusion PreventionSystems – Host based Intrusion prevention Systems.
COURSE OUTCOMES
At the completion of the course, the students would be able to:
1) Understand the cyber security concepts and how to implement hardware and
software based security.
2) Investigate web server attacks and router attacks and also can learn the
importance of evidence handling and storage
41
3) Identify the cyber security safeguard and go for security policy.

4) Explain the various types of cyber attacks.
5) Enhance knowledge with regard to Intrusion detection and Prevention
Techniques
Text Books
1) James Graham, Richard Howard, Ryan Olson, Cyber Security Essentials, CRC
Press,Auerbach Publications, 2011.
2) William Stallings Cryptography and Network Security, Sixth edition Prentice
Hall,2013.
3) BhusanMayank, Fundamentals of Cyber Security, BPB Publications.
1) http://ptgmedia.pearsoncmg.com/images/9780789748904/samplepages/
0789748908.pdf
2) https://www.ceps.eu/system/files/TFRCybersecurityFinance.pdf
3) Nina Godbole, SunitBelapure, Cyber Security, Wiley Publications

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SEMESTER:III INTERNAL ELECTIVE CREDIT: 4

PART:III COURSE CODE: 22UCOAE37-1 HOURS: 4/W
COURSE TITLE: BUSINESS LAW
LEARNING OBJECTIVE
1) To providing a rich fund of contemporary knowledge , time tested

2) To basic principles, basic concepts, emerging ideas, evolving theories, latest
technique,
3) ever changing procedures & practices in the field of Law
4) To understand the Knowledge of Basic and broad knowledge in business laws
in management.
5) To know the knowledge of Global Perspective and Awareness of the different
business laws.
6) To create the Awareness of the global business laws and its impacts on
businesses.
UNIT – I:Indian Contract Act 1872 Hours: 15

Law-Meaning – Objectives –.Law of Contract – Contract - Definition –
Agreement and its Enforceability – Essential Elements of a Valid Contract –
Classification of Contracts. Offer and Acceptance – Legal Rules as to Offer and
Acceptance.
UNIT–II:Indian Contract Act 1872 (Other Essential Elements) Hours: 15
Consideration – Definition – Meaning – Legal Rules as to Consideration – Valid
Contracts without Consideration. Capacity to Contract - Agreements with Minor –
Minor’s Liability for Necessaries Free Consent–Coercion–Undue Influence–Fraud–
Misrepresentation-Mistake.
UNIT–III;IndianContractAct1872 (Special Contracts) Hours: 15
Special Contracts–Bailment and Pledge–Indemnity and Guarantee-Various
Modes of Discharge of Contract–Breach of Contract–Meaning-Remedies for Breach
of Contract -Quasi Contract–Types.
UNIT-IV:Sale of Goods Act 1930 Hours: 15
Sale of Goods Act 1930-Definition of Sale- SaleVs Agreement to Sell, Goods-
Condition and Warranties–Warranty vs Guarantee-Express and Implied
Conditions-“Doctrine of Cave at Emptor”-Rights of Unpaid Seller.
UNIT–V Consumer Protection Act 2019 Hours: 15
Definitions-Consumer-Complainant-Complaint–Objectives–Consumer
Protection Councils: Central Council and State Council – Central Consumer
Protection Authority (CCPA)-Role of Consumer Disputes Redressal Agencies:
District Commission–State Commission -National Commission-Procedure of Filing
Complaint.
43
COURSE OUTCOMES
At the end of the Course the students should be able to:
1) Understand the concept of Law and essential elements of a valid contract.
2) Identify the legal rules regarding offer, acceptance consideration etc
3) Understand the concepts with regard to special contracts.
4) Acquire knowledge of Sale of Goods Act 1930.
5) Create awareness of Consumer Protection Act 2019.
Text Books
1) N.D.Kapoor, Business Laws, Sultan Chand & Sons, NewDelhi
2) R.S.N.Pillai&Bagavathi, Business Laws, S. Chand & Co., NewDelhi
3) M.C.Dhandapani, Business Laws, Sultan Chand & Sons, NewDelhi
Reference Books
1) Dr.N.Premavathy, Business Law, Sri Vishnu Publications,Chennai.
2) P.C. Tulsian, Business Laws, Tata McGraw Hill, NewDelhi.
3) Balachandran. V and Thothadri. R, Business Law, Vijay Nicholes Imprint Pvt.
Ltd.,Chennai

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SEMESTER:III INTERNAL ELECTIVE CREDIT: 4

PART:III COURSE CODE: 22UCOAE37-2 HOURS: 4/W
COURSE TITLE: PRINCIPLES OF MARKETING
COURSE OBJECTIVES
1) To understand the modern marketing concepts.
2) To get knowledge on product mix, branding, and packaging.
3) To analyse the various pricing policies.
4) To compare the services of different kinds of middlemen.
5) To apply the various techniques of sales promotion and advertising in
marketing the product.
Unit –I Introduction
Market- Meaning- Definition- Classification of markets. Marketing – Meaning –
Definition - Modern marketing concepts - 4 P’s of Marketing Mix, 4 A’s of Marketing
- Role of Marketing in Economic Development-Market Segmentation-Meaning–
Bases for Market Segmentation.
Unit-II Product
Meaning- Features-Classification of products - Product Innovation-New
Product Development-Product Life Cycle- Branding- Meaning- Advantages and
Limitations. Packaging – Meaning – Kinds – Labeling – Meaning-Advantages and
Limitation.
Unit -III Pricing
Meaning - Importance - Objectives- Factors affecting pricing decisions - Pricing
Policies- Procedure for price determination- Kinds of Pricing.
Unit-IV Distribution Channels
Meaning-Importance- Function and Kinds of Middlemen - Agents and
Merchant Middlemen-Wholesalers - Services rendered by wholesalers - Retailers–
Services rendered by retailers.
Unit-V Promotion
Sales Promotion - Personal Selling – Meaning – Purpose – Types – Advantages -
Limitations - Advertising- Meaning and Definition– Medias – Advantages-
Limitations – Introduction to Cinema Advertising, Social Media Advertising, Web
Advertising, and Mobile Advertising.
COURSE OUTCOMES
1) Understand the basic concept of marketing.
2) Learn the classification of products, product life cycle, branding, packing and
labeling.
3) Understand the pricing mechanism of marketing.
4) Know the basic aspects of the channels of distribution.
45
5) Articulate sales promotional techniques used in modern marketing.
Text Books
1) Pillai, R.S.N.& Bagavathi. Modern Marketing Principles &Practices . New Delhi,
India: S. Chand & Co ltd.
2) Rajan Nair & Sanjith R Nair, Marketing, New Delhi, India: S. Chand &Co ltd.
3) Kotler, P. (2020). Marketing Management. New Delhi, India:Prentice Hall of
India.
1) Kotler, P., Armstrong, G. (2005). Marketing: An Introduction. United
Kingdom: Pearson/Prentice Hall.
2) Futrell, C., Stanton, W. J. (1987). Fundamentals of
Marketing. Singapore: McGraw-Hill.
3) Still, R. R., Govoni, N. A. P., Cundiff, E. W. (1976). Fundamentals of Modern
Marketing. India: Prentice-Hall.
4) Rajan Nair, N. (2020). Marketing Management: Text and Cases. New Delhi,
India: Sultan Chand & Sons.
OUTCOME MAPPING
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SEMESTER: III INTERNAL ELECTIVE CREDIT: 4

PART:III 22UCOAE37-3: MERCHANT BANKING HOURS: 4/W
LEARNING OBJECTIVES
1) To understand the regulatory framework of merchant banking.
2) To identify the functions and mechanisms of public issue management.
3) To appraise the procedure of post issue management.
4) To compare the various forms of capital market instruments.
5) To plan the investment pattern of client funds.
UNIT-I Introduction Hours -12

Merchant Banking – Definitions and Functions – Regulatory Framework –
Registration of Merchant Bankers – Procedure Capital Adequacy Requirement –
Lead Merchant Banker Appointment, Restrictions and Responsibilities.
UNIT-II Public Issue Management Hours - 12
Public Issue Management – Functions and Mechanism – Categories of Issue –
Issue Manager – Category and Restrictions Activities Involved in Public Issue
Management – Marketing of New Issues – Methods – Pricing of Rights and Other
Public Issues.
UNIT-III Post Issue Management Hours - 12
Post Issue Management – Allotment / Dispatch of Shares / Refunds – Basis of
Allotment – Procedure – Listing Requirements of Stock Exchanges – Advantages –
Listing Requirements of OTCEI.
UNIT-IV Capital market Instruments Hours- 12
Capital Market Instruments – Meaning and Types – Commercial Paper – Issue
of Commercial Paper – Usance – E-nomination – Ceiling – Mode of Issue – Credit
Syndication – For Long Term and Working Capital.
UNIT-V Portfolio Management Hours - 12
Port Folio Management – Functions – Registration of Port-folio Managers –
Obligation – Investment of Client Funds – Maintenance of Book and Accounts –
Reports to be Furnished – Code of Conduct.
COURSE OUTCOMES
The students, after completing this course, would be able to:
1) Understand the regulatory framework of merchant banking
2) Identify the functions and mechanisms of public issue management.
3) Appraise the procedure of post issue management.
4) Compare the various forms of capital market instruments.
5) Create an investment pattern of client funds.
47
Text Books
1) Dr.S.Gurusamy, “Merchant Banking” Vijay Nicholes Imprint Pvt. Ltd.,
Chennai
2) Dr.V.Balu, “Merchant Banking & Finance Services” Sri Venkateswara
Publication, Chennai
3) Dr. N. Premavathy, “Financial Services & Stock Exchange”, Sri Vishnu
Publictaions Chennai.
Reference Books
1) H.R. Machiraju, “Merchant Banking” New Age International, New Delhi.
2) Dr. J.C.Verma, “A Manual of Merchant Banking”Baharat Law House, New
Delhi.
3) H R Machiraju, Merchant Banking, Principles & Practices, New Age
International 2007.

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SEMESTER: III COURSE CODE: 22UCOAN38

CREDITS:2
PART:IV COURSE TITLE: PRINCIPLES OF HOURS:2/W
NME MANAGEMENT
LEARNING OBJECTIVES
1. To familiarize the students with the meaning, principles, and practices of
management.
2. To make the students to understand the importance of planning in
business.
3. To inculcate the organizing skill.
4. To evaluate the various motivational theories.
5. To apply the learned skill of coordination and control.
Unit –I Introduction to Management Hours: 12

Meaning, Definition, Functions of Management. Levels of management, roles of
manager, Management as a Science or Art - Contribution to management by
F.W.Taylor, Henry Fayol, Peter F. Drucker.
Unit-II Planning Hours: 12
Planning – Meaning, Definition, importance, process, types, methods
(Objectives- Policies- Procedures - Strategies & Programmes). Obstacles to effective
planning. Decision making – Steps.
Unit – III:- Organising and Staffing Hours: 12
Organization - Importance - Principles of Organisation. Delegation &
Decentralization – Departmentation - Span of Management -Staffing- Meaning.
Recruitment –Sources. Selection - Methods. Training – Methods.
Unit-IV: Directing and Motivating Hours: 12
Meaning - Function of Directing - Motivation - Theories of Motivation (Maslow,
Herzberg, Vroom's and Mc Gregor Theories) . Communication - Meaning - Process –
Methods - Barriers to effective communication. Leadership-Definition - styles of
leadership-Types
Unit –V Co-ordination and Control Hours: 12
Meaning, Definition, Nature - Problems of effective coordination. Control -
Nature - Basic control process - control techniques (traditional and non-traditional).
COURSE OUTCOMES
1. Understand the concept and gain the knowledge of Fundamentals of
management.
2. Be familiar with the planning and its types.
3. Acquire the knowledge about organizing and staffing.
4. Identify the different types of motivation and structures of directing.
5. Advanced Programming techniques using to control and coordinate.
49
Text Books
1. Gupta C. B, (2018). Business Management.(15th ed.). New Delhi, India:
2. Dinkar Pagare. (2018). Principles of Management, (6th ed.). New Delhi,
India: Sultan Chand and Sons.
3. Sherlekar, S.A. & Sherlekar, V.S. (2017). Principles of Business
Management, New Delhi, India: Himalaya Publishing House.
1. Koontz, O'Donnell, Weirich. (2020). Essentials of Management. (11th ed.).
New Delhi, India: Tata McGraw Hill Publishing Company Ltd.
2. Bright, D. S., Cortes, A. H., Openstax., Bright, D. S., Cortes, A. H., Opens
tax. (2022). Principles of Management. Ukraine: Open Stax Textbooks.
3. Gupta, M., Gupta, M. (2009). Principles of Management. India: PHI
Learning.
OUTCOME MAPPING
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SEMESTER: IV COURSE CODE: 22UCOAC43 CREDIT: 4

PART: III COURSE TITLE : CORPORATE ACCOUNTING – II HOURS: 4/W
LEARNING OBJECTIVES
1) To provide basic understanding about the accounts relating to goodwill and
shares
2) To promote the knowledge about alteration of share capital and internal
reconstruction of companies
3) To analyze the amalgamation, absorption and external reconstruction of
companies
4) To explore the computation of consolidated balance sheet of holding and
subsidiary companies
5) To assist in preparation of books of accounts for banking companies.
Unit I :Valuation Of Goodwill And Shares Hours: 12

Goodwill-Introduction-Meaning-Definition-Need-Factors Affecting Value of
Goodwill-Methods-Average profit method-Weighted Average-Super profit method-
Annuity method-Capitalization Method. Shares-Introduction-Meaning-Definition-
Need-Factors affecting valuation of shares-Methods-Net asset method-Yield
method-Fair value method.
Unit II: Internal Reconstruction Hours:12
Introduction-Meaning-Different kinds of alteration of share capital-Capital
reduction-Procedure for reduction of share capital.
Unit III: Amalgamation, Absorption Merger Hours:12
Amalgamation-Introduction-Meaning (Accounting Standard 14)-Types of
amalgamation-Amalgamation in the nature of Merger-In the nature of Purchase-
Computation of Purchase Consideration- Entries in the books of the transferor and
transferee-Absorption-Meaning- Accounting treatment-External Reconstruction- -
Meaning-Accounting treatment (Intercompany holding excluded).
Unit IV: Holding Company Hours:12
Meaning and definition of Holding and Subsidiary - Capital Profit-Revenue
profit-Minority Interest-Goodwill/Capital reserve-- Elimination Of Common
Transactions -Unrealized profit - Revaluation of Assets and Liabilities - Bonus
Shares -Preparation of consolidated balance sheet (As per Revised Schedule VI).
Unit V: Accounts Of Banking Companies Hours: 12
Accounts of Banking Companies - Rebate on bill discounted-non-Performing
assets and their treatment - Provision for doubtful debts- Preparation of profit and
loss accounts (Form ‘B’ of Schedule III) and Balance Sheet (Form ‘A’ of Schedule III).
Note: Questions in Section A,B and C shall be in the proportion of 20:80 between theory
and Problems
51
COURSE OUTCOMES
At the completion of the course, the student would be able to:
1) Recall the various provisions relating to accounting for valuation of goodwill
and share.
2) Understand the accounting treatment for alteration of share capital and
internal reconstruction
3) Evaluate the accounting treatment for amalgamation and absorption.
4) Prepare the consolidated balance sheet of holding and subsidiary companies
5) Apply the procedures related to accounting for banking companies.
Text Books
1) ReddyT.S.&Murthy,A, Corporate Accounting, Margham Publications,Chennai
2) Dr.R. Rangarajan and Dr. V. Chandrasekaran, Corporate Accounting, Dorling
Kindersley (India) Pvt. Ltd., -Noida.
3) S.P.Jain and K.L.Narang, Corporate Accounting (Volume I) ,Kalyani Publishers-
Ludhiana.
Reference Books
1) S.P.Iyengar , Advanced Accountancy (Volume I), Sultan Chand & Sons-New
Delhi.
2) S.Viswanathan, Corporate Accounting , (Printers and Publishers) Pvt. Ltd.,-
Chennai
3) Palaniyappan, Corporate Accounting, Vijay Nicholes Imprint Pvt. Ltd.,Chennai

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SEMESTER:IV COURSE CODE: 22UCOAC44 CREDIT:4

PART:III COURSE TITLE: OBJECT ORIENTED HOURS: 4/W
PROGRAMMING IN C++
COURSE OBJECTIVES
1. To understand simple concepts of objects, tokens etc.
2. To understand the concept of classes & constructors.
3. To understand and develop inheritance concepts.
4. To understand the basic concepts of files & templates.
5. To understand the concepts of standard template library& strings.
UNITI :Introduction Hours:12

Principles of Object- Oriented Programming – Beginning with C++ - Tokens,Expressions
and Control Structures – Functions in C++.
UNIT II:Classes & Constructors Hours:12
Classes and Objects – Constructors and Destructors – New Operator –
Operator Overloading and Type Conversions.
UNIT III:Inheritance Hours:12
Extending Classes – Pointers- Virtual Functions and Polymorphism
UNIT IV: Files& Templates Hours:12
Managing Console I/O Operations – Working with Files – Templates –
Exception Handling.
UNIT V:STL Hours:12
Standard Template Library – Manipulating Strings – Object Oriented Systems
Development
COURSE OUTCOMES
After the completion of the course, the students will be able to:
1) Understand the concepts of objects , tokens and expressions .
2) Understand the concepts of classes , constructors & Destructors
3) Understand the concepts of Inheritance & its types.
4) Understand the concepts of files & its templates.
5) Understand the concepts of template library
Text Books
1) Balagursamy E, 2013, Tata McGraw Hill Publications, Sixth Edition, “Object
Oriented Programming with C++”
2) Tasleem Mustafa, Object Oriented Pogramming using C++, Pinsoft (2016).
3) RaimundK.Ege, Object Oriented Pogramming using C++, Delhi Book Store
Publictaions (1994).
Reference Books
53
1) Ashok Kamthane, 2013, Pearson Education , “Programming in C++”

2) Richard Johnson & Martin Kalin, Object Oriented Pogramming using C++,
Pearson 2nd Edition (1999)
3) Robert Lafore, Object Oriented Pogramming using C++, Sams 3rd Edition (1998)
54

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SEMESTER:IV CORE PRACTICAL-II CREDIT:4

PART: III RDBMS & C++ HOURS:3
LEARNING OBJECTIVES
1. To understand the concepts of classes,
2. To understand the concept of Constructor & Destructor.
3. To get insight knowledge about program using Operator overloading
4. To understand the concept of Vowels & palindrome using pointer
5. To understand the concept of Employees Payroll using control structures
List of Experiments:
1. Classes
Write a Program using a class to represent a Bank Account with Data
Members – Name of depositor, Account Number, Type of Account and Balance and
Member Functions – Deposit Amount – Withdrawal Amount. Show name and
balance. Check the program with own data.
2. Constructor & Destructor
Write a program to read an integer and find the sum of all the digits until it
reduces to a single digit using constructor, destructor and default constructor.
3. Operator Overloading
a. Addition of Two Complex Numbers.
b. Matrix Multiplication
4. Inheritance
Prepare Pay Roll of an employee using Inheritance.
5.Pointers
a. Write a Program to find the number of vowels in a given text
b. Write a Program to check for Palindrome
COURSE OUTCOMES
After completion of the syllabus, the students will be able to:
1) Understand the concepts of classes,
2) Understand the concept of Constructor & Destructor.
3) Get insight knowledge about program using Operator overloading
4) Understand the concept of Vowels & palindrome using pointer
5) Understand the concept of Employees Payroll using control structures

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SEMESTER: IV
CREDIT:3
ALLIED - IV 22USTAA02: BUSINESS STATISTICS
HOURS:3/W
PART:III
(For B.Com)
COURSE OBJECTIVES
1) To know the Uses of Statistics.
2) To instruct the Classification and Tabulation Statistics in Business.
3) To introduce the various statistical tools.
4) To educate the Usages of the Analysis of Time series.
5) To brief the importance of Statistics in various business organization.
Unit – I: Introduction Hours:12

Meaning, Characteristics, Stages and Uses of Statistics – Classification and
Tabulation – Diagrams and graphs – Bar and Pie diagrams – Graphs of one and two
variables – Graphs of frequency distribution - Measure of central tendency –
Arithmetic mean, Median, Mode, Geometric Mean and Harmonic mean –
introduction to Modern statistical tools.
Unit – II: Measures of Dispersion Hours:12
Range – Quartile deviation – Mean deviation – Standard deviation – Co-efficient
of variation - Measurement of Skewness (Karl Pearson &Bowley methods only).
Unit – III: Correlation Hours:12
Simple correlation – Karl Pearson’s coefficient of correlation – Spearman’s
rank correlation – Concurrent deviation method - Regression analysis – Simple
regression – Regression equations.
Unit – IV: Analysis of Time series Hours:12
Components – Methods – Semi average – Moving average - Method of least
square – Interpolation – Meaning, Uses, Assumptions – Newton’s method only.
Unit – V: Index numbers Hours:12
Price index numbers – un weighted and weighted – Tests in index numbers
(Time and factor reversal tests only) - Cost of living index number – Aggregate
expenditure method – Family budget method.
(Problem 80% and Theory 20%)
COURSE OUTCOMES
1) Helps students understand the need of Statistics
2) May use the contribution of statistics in business process
3) Students gain knowledge and develop the skills in statistics
4) They may operate statistical packages easily.
5) Learn the Statistical tools used in cooperatives.
58
Text Books
1) Elements of Statistics by S.P. Gupta – Sultan Chand & Sons
2) Tools and Decision making by SL Aggarwal and SL Bharadwaj, Kalyani
Publishers
3) Business Statistics by PA. Navanitham, Jai Publications, Trichy.
1) Elements of Practical Statistics by S.K. Kappor – Oxford and IBHP Publishing
Company.
2) B.N. Asthana, Elements of statistics.
3) R.S.N. Pillai and V. Bhagavathi, Statistics.
OUTCOME MAPPING
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1 – Low, 2 – Moderate, 3 – High (Preferably use 2 or 3 levels)
59
SEMESTER: IV COURSE CODE: 22UCOMA23 HOURS: 3

ALLIED : IV COURSE TITLE : INNOVATION MANAGEMENT CREDIT: 3
PART: III
LEARNING OBJECTIVES
1) To impart the students with knowledge of the phenomenon of Innovation.
2) To enhance the students to gain an understanding of Innovation and
Creativity.
3) To identify the theories of Innovation.
4) To analyses the Process of Innovation and new Product Development.
5) To plan for the Transformation of Business according to Success need.
Unit I: Innovation and Competitive advantage: Hours: 12

Innovation –Introduction, meaning, definition, concepts, nature, importance,
early-stage of innovation - identifying opportunities-Discovering new
points of differentiation. Innovation drivers – State – Technology –Types of
innovations; Descriptions of technological, marketing and organization
Unit II: Innovation and Creativity: Hours: 12
Creativity-meaning, definition, need for and importance of creativity-Factors
influencing creativity. Individual–Self-evaluation of individual–SWOT Analysis–
Team.
Unit III: Innovation Theories: Hours: 12
Major contemporary theories: Disruptive-Networked-Open;
Alternative theories: Evolutionary - Uncontested- Adaptive-Green Initiatives.
Unit IV: Innovation Process: Hours: 12
New Product Development-Criticality of the Value Proposition, Differentiation -
Paths to Market- Systems of Ideation, Experimentation and Prototyping–Innovation
Labs
Unit V: Success and Innovation: Hours: 12
Transformation of Business-Business processes-Recognition and Execution
strategies-Designing a Winning Innovative Culture – Patents – Intellectual property
– successful innovation case studies(any two)
COURSE OUTCOMES
At the end of the Course the students should be able to exhibit
1) Understand the role of innovation and technical change in enterprise and
national level economic performance.
2) Understand the technological, human, economic, organizational, social and
other dimensions of innovation.
3) Gain exposure to various theories of innovation.
4) Identify the Innovation process.
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5) Inculcate the Shade of innovation for the success of business.

61
Text Books
1) Tidd Joe, and Bessant John .,Managing Innovation, John Wiley and Sons ,
Chichester, UK.,
2) Global innovation Management, Astrategic Approach, Palgrave Macmillan.
3) Moore,G.A.,Dealing with Darwin: How Great Companies Innovate at Every
Phase of Their Evolution, Capstone
Reference Books
1) Collins,J.,How the Mighty Fall : And Why Some Companies Never Give In,
Random House.
2) Prahalad C.K. and Krishna, The New Age of Innovation : Driving
Concreted Value Through Global Networks, M.S. Mc Graw Hill.
3) Tony Davila, Marc Epstein, and Robert Shelton, Making Innovation
Work: How to Manage It, Measure It, and Profit from It

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SEMESTER: IV COURSE CODE:22UCOAE47-1 HOURS: 4/W

PART:III COURSE TITLE: MOBILE COMPUTING CREDIT:4
COURSE OBJECTIVES
1. To understand the fundamental concepts and role of mobile
computing.
2. To learn the Media Access control and Telecommunication system.
3. To understand the basic concepts of satellite and broadcasting
systems.
4. To gain knowledge about wireless LAN.
5. To learn functionality of network and transport layer in mobile
computing.
Unit I : Wireless Communication Fundamentals Hours:12

Introduction : Applications – History of wireless communication, Wireless
Transmission : Frequencies – signals – antennas – signal propagation – Multiplexing
– modulation – spread spectrum – cellular systems.
Unit II: Media Access Control and Telecommunication Systems Hours: 12
MAC : Motivation – SDMA – FDMA – TDMA – CDMA, Telecommunication systems :
GSM : Services - System Architecture- Radio Interface – Protocols – Localization and
Calling – Handover – Security.
Unit III: Satellite Systems Hours:12
Applications – Basics – Routing – localization – Handover, Broadcast Systems :
Cyclic repetition of data – Digital Audio Broadcasting - Digital Video Broadcasting.
Unit IV: Wireless LAN Hours: 12
Infra-red Vs Radio Transmission – Infrastructure and Ad-Hoc Network – IEE
802.11: System Architecture – Protocol Architecture – Physical Layer – MAC Layer –
MAC Management – Bluetooth: User Scenarios - Architecture – Security - Profiles.
Unit V: Network and Transport Layer Hours: 12
Mobile IP : Goals Assumptions and Requirements – Entities and Terminologies – IP
Packet Delivery – Agent discovery – Registration – Routing – DSDV – DSR –
Classical TCP improvements.
COURSE OUTCOME:
1. Understand the fundamental concepts and role of mobile computing.
2. Know the Media Access Control management and GSM and Bluetooth
concepts.
3. Attain the knowledge in satellite systems, audio and video broadcasting
systems.
64
4. Understand the wireless LAN and Bluetooth concepts and functionalities.

5. Know the functionalities of network and transport layer.
Text Books
1. Jochen Schiller (2003). Mobile Communications (2nd Edition). Pearson
Education
1. William Stallings (2009). Wireless Communications and Networks (2nd
Edition). India. Pearson Education.
2. Kaveh Pahlavan, Prasanth Krishnamoorthy (2003). Principles of
Wireless Networks: A Unified Approach. India. Prentice Hall.
PROGRAMME OUTCOMES AND COURSE OUTCOMES MAPPING TABLE

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PART:III COURSE TITLE:COMPANY LAW CREDIT:4
LEARNING OBJECTIVES
1) To understand the basic concepts of the company
2) To enable the students to learn the various rights, duties and
liabilities of Company Secretary.
3) To identify the procedure for formation of companies.
4) To know about significance of the memorandum and articles of
association.
5) To analyze the share capital structure
UNIT-I: Introduction Hours:12

Introduction - Definition of Company - Characteristic - Advantages - Lifting of
the Corporate veil - Kinds of Company - The Companies Act, 1956 ( Overview ) - The
Company Secretaries Act, 1980 ( Overview ) .
UNIT-II: Company Secretary Hours:12
Secretary - Definition - Types of Secretaries - Company Secretary - Legal
Position -Qualification - Appointment of Rights, Duties and Liabilities - Dismissal of
Company Secretary.
UNIT-III: Formation of Company Hours:12
Formation of Company - Incorporation - Documents to be filled with Registrar
- Certificate of Incorporation - Effects of Registration - Promoter - Preliminary
Contracts - Duties of Secretary at the Promotion stage.
UNIT-IV : Memorandum of Association Hours:12
Memorandum of Association - Articles of Association - Contents - Alteration -
Secretary’s Duties - Prospectus - Contents.
UNIT-V :Share Capital Hours:12
Share Capital - Meaning Kinds - Alternation of Capital - Reduction of Capital -
Secretarial procedure for reduction of Capital - Guidelines for the issue of fresh
capital - Secretary’s duties in connection with issue of shares.
COURSE OUTCOMES
1) Understand the introduction about the companies
2) Gain knowledge about the company secretary ship .
3) Get the knowledge regarding formation of company
4) Analyse about the memorandum of association.
5) Gain knowledge about Distribution of Overheads.
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Text Books
1) N.D. Kapoor, Company Law and Secretarial Practice, Sultan Chand and Sons.
2) M.C. Shukla and Gulshan, Principles of Company Law, S. Chanda and Co.
3) C.L. Bansal, Business and Corporate law, Excel Books.
Reference Books
1) S.S Gulshan, Company Law, New Age International.
2) Maheshwari and Maheshwari, Elements of Corporate Laws, Himalaya
Publishers
3) P.N. Reddy and H.R. Appanaiah, Essentials of Company Law and Secretarial
Practice,Himalaya Publishers.

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PART:III COURSE TITLE: ENTERPRISE RESOURCE PLANNING CREDIT:4
Course Objective:
 With the basic concepts of ERP systems the students are able to
understand the business process, business function and
differences between business process and business functions.
They also came to know the key differences between raw data
and raw materials.
 The students are able to understand the exchange of information
between AF, SCM, HR and MS. And they also learn about CRM,
budget and preparing balance sheets.
 The students are able to understand the key factors related to
marketing and sales in the companies, and the differences among
( Material Requirement Planning) MRP, MRP II, and ERP systems.
 They also understand the inter relationship between the other
functional areas like SCM, AF, HR and customer. Concepts and
techniques.
 The students are able to understand the power of human
resources such as managing man power, job skills preparing
paybills and taking legal actions to the compliances and hiring
needs.
68
UNIT -I : INTRODUCTION 12 HOURS

ERP: An Overview, Benefits of ERP, ERP and Related Technologies, Business
Process Reengineering (BPR), Data Warehousing, Data Mining, OLAP, SCM
UNIT- II: ERP IMPLEMENTATION 12 HOURS

ERP Implementation Lifecycle, Implementation Methodology, Hidden Costs,
Organizing the Implementation, Vendors, Consultants and Users, Contract with
Vendors.
UNIT- III: THE BUSINESS MODULES 12 HOURS

Business modules in an ERP Package, Finance, Manufacturing, Human Resources,
Plant Maintenance, Materials Management, Quality Management, Sales and
Distribution
UNIT- IV: ERP PACKAGES 12 HOURS
ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards, Oracle, QAD, SSA
UNIT- V: ERP –PRESENT AND FUTURE 12 HOURS

Turbo Charge the ERP System, EIA, ERP and e-Commerce, ERP and Internet,
Future Directions.
TEXT BOOK:
1. Alexis Leon, “ERP Demystified”, Tata McGraw Hill, New Delhi, 2000
REFERENCES
1. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in

Enterprise Resource Planning”, ThompsonCourseTechnology,USA,2001.
2. Vinod Kumar Garg and Venkatakrishnan N K, “Enterprise Resource
Planning – Concepts and Practice”, PHI, New Delhi, 2003
69
E- REFERENCES
1. ERP, Prof. P. K. Biswas, Dept. of Electronics and Elecrical

Communication Engg., IIT, Kharagpur
COURSE OUTCOMES:
 Understanding the functionalities of Enterprise resource planning

 Understanding Characterize the ERP implementation procedures
 Understanding the elements of ERP
 Understanding the available ERP packages
 Understanding the models of ERP with other related technologies
70
CREDIT : 2
SEMESTER : IV 22UCOAN48: ENTREPRENEURIAL
HOURS : 2/W
PART : III DEVELOPMENT
LEARNING OBJECTIVES
1. To Understand the concept and Role of Entrepreneur.
2. To enhance the knowledge of various programs on entrepreneurial
development
3. To Create and apply the new venture programs in business
4. To apply the Institutional support and Subsidies in the business
Development
5. To evaluate the MSMED ACT 2006 in the growth of business
Unit I :Introduction Hours : 12
Entrepreneurship: Meaning – Nature – Importance - Theories - Entrepreneur:
Meaning – Definition – Characteristics – Qualities - Types and Roles of an
Entrepreneur - Factors Promoting an Entrepreneur - Women Entrepreneur:
Concept and Definition - Problems of Women Entrepreneurs
Unit II :Entrepreneurship Development Programmes Hours : 12
Meaning-Needs-Objectives –Course Contents and Curriculum-Phases of EDP-
Problems and Constraints of EDP- Organisations providing Entrepreneurship
Development Programmes.
Unit III :New Venture Hours : 12
Meaning – Promoting New Venture –Sources of Business Ideas - Idea
Generation Techniques-Project Identification-Project Selection. - Procedures to Start
a New Venture- Project: Meaning- Types-formulation of Project report
Unit IV :Institutional Support and Subsidies Hours : 12
Sources of Raising Funds for an Entrepreneur- Need for Institutional Finance-
Various Institutions supporting Entrepreneurial growth - Incentives and Subsidies:
Meaning-Needs-Incentives and Subsidies available to Entrepreneurs – DIC
Unit V:MSMED Act 2006 Hours : 12
Introduction – Classification of Enterprises – Memorandum of MSMEs –
Registration of MSMEs - MUDRA Scheme, Prime Minister’s Employment Generation
Programme (PMEGP), STAND-UP INDIA and START-UP INDIA: Objectives-Purpose-
Loan facilities available.
71
COURSE OUTCOMES
At the completion of the course, the learner would be able to:
1. Understand the basic concepts and theories of entrepreneurship.
2. Exemplify knowledge on course contents, curriculum and constraints of
EDP.
3. Conceive business ideas and convert them into business projects.
4. Become familiar within stitutions support various forms of assistance sand
subsidies.
5. Learn the MSMEs schemes provided to budding entrepreneurs.
Text Books
1. Dr. S. S Khanka, Entrepreneurial Development, Sultan chand company Ltd.
2. Abha Jaiswal Micro, Small & Medium Enterprises Development Act, (Law,
Policies & Incentives), Bharat Law House Pvt. Ltd
3. C B Gupta & Srinivasan: Entrepreneurship Development in India, Sultan
Chand.
Reference Books
1. Vasant Desai, Small - Scale Industries and Entrepreneurship, Himalaya
Publishing House, 2017.
2. Prasanna Chandra - Project Preparation, Appraisal, Implementation, Tata
Mcgraw Hill, New Delhi.
3. G. N. Pande - A Complete Guide To Successful Entrepreneurship –Vikas
Publishing House, New Delhi
4. A Gupta: Indian Entrepreneurial Culture, New Age International.
OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 2 3 3 3 3
CO3 3 3 3 2 3
CO4 2 3 3 3 3
CO5 3 3 3 3 3
Match the COs with the POs and specify the correlation level,
i.e. 1 – Low, 2 – Moderate, 3 – High
72
SEMESTER: V COURSE CODE: 22UCOAC51 HOURS:5/W

PART:III COURSE TITLE: COST CREDIT:5
ACCOUNTING
LEARNING OBJECTIVES
1) To understand the basic concepts and methods of Cost Accounting.
2) To enable the students to learn the various elements of material
purchase and control
3) To understand the different methods of pricing of materials
4) To calculate remuneration and incentives of labour under different
methods
5) To analyze and evaluate allocation and absorption of overheads.
Unit I: Nature and Scope of Cost Accounting Hours:18

Introduction- Nature and Scope – Objectives, Advantages and Limitations –
Financial Vs. Cost Accounting - Costing System - Types of Costing and Cost
Classification – Cost Sheet and Tenders – Cost Unit – Cost Centre and Profit Centre.
Unit II: Material Purchase and Control Hours:18

Purchase Department and its Objectives – Purchase Procedure –
Classification and Codification of Materials, Material Control: Levels of Stock and
EOQ – Perpetual Inventory System, ABC and VED Analysis – Accounting of Material
Losses.
Unit III: Methods of Pricing of Material Issues Hours:18
Cost Price Methods: FIFO, LIFO, Average Price Methods: Simple and
Weighted Average Price Methods, Notional Price Methods: Standards Price,
and Market Price Methods
Unit IV: Labour Cost Control Hours: 18
Labour Turnover: Causes, Methods of Measurement and Reduction of Labour
Turnover – Idle and Over Time – Remuneration and Incentive: Time and Piece Rate
– Taylor’s, Merricks and Gantt’s Task – Premium Bonus System – Halsey, Rowan
and Emerson’s Plans – Calculation of Earnings of Workers.
Unit V: Overheads Hours:18
Classification of Overhead Costs – Departmentalization of Overheads –
Allocation Absorption and Apportionment of Overhead Costs – Primary and
Secondary Distribution of Overheads – Computation of Machine Hour Rate and
Labour Hour Rate.
73
COURSE OUTCOMES
1) CO1: Understand the Nature and Scope of Cost Accounting, and Computation
of Cost Sheet and Tenders.
2) CO2: Demonstrate the different methods of Material Purchase and Control.
3) CO3: Apply the methods of pricing of Material Issues.
4) CO4: Calculate the remuneration and incentives of Labour.
5) CO5: Gain knowledge about Distribution of Overheads.
Text Books
1) Dr. B. K. Mehta , Cost And Management Accounting by (SBPDPublications).
2) (2021). (n.p.): SBPD Publications.
3) Cost Accounting-SBPD Publications. (2021). (n.p.): SBPD Publications.
4) Cost Accounting: Theory and Practice, Fourteenth Edition. (2021). (n.p.): PHI
Learning Pvt. Ltd..
Reference Books
1) 1.K.L.Narang,S.N.Maheswari-AdvancedAccountancy-Kalyanipublishers
2) 2. T.S.Grewal– Introduction to Accountancy - S.Chand&CompanyLtd.,
3) 3. A.Mukherjee,M.Hanif– Modern Accountancy.Vol.1-Tata McGraw Hill
Companies

PO2 PO3 PO4 PO5
COs PO1
3 3 3 3
CO1 2
3 2 3 3
CO2 3
74
2 3 3 2
CO3 3
3 3 3 3
CO4 3
3 3 2 3
CO5 2

75
SEMESTER: V COURSE CODE: 22UCOAC52 HOURS: 6/W

PART: III COURSE TITLE: INCOME TAX LAW & PRACTICE CREDIT: 5
LEARNING OBJECTIVES
1) To acquire Knowledge of Different Income Tax Concepts
2) To compute the income from house property
3) To calculate the profit and gains from business or profession for income tax
calculation.
4) To compute the taxable capital gains and income from other sources.
5) To apply the concept of set off and carry forward in income tax calculation.
UNIT-I Basic Concepts Hours: 18

Basic Concepts and definitions of Previous Year, Assessment Year, Persons,
Assesse, Income, Gross Total Income – Residential status – Exempted Income –
Agricultural Income Computation of Salary Income – Taxable Allowances,
Perquisites and Profit in lieu of salary – Deductions u/s 80 C to 80 U.
UNIT-II Income from House Property Hours: 18
Computation of House Property income -Annual value – Deductions.
UNIT-III Income from Business or Profession Hours: 18
Profits & Gains from business or Profession – Expressly allowed and
disallowed deductions – Depreciation – Block of assets.
UNIT-IV Income from Capital gains and Other Sources Hours: 18
Income from Capital gains – deductions and exemptions – Income from other
sources – Grossing up of interest.
UNIT-V Set off and Carry forward of Losses Hours: 18
Deemed Income - Set off and carry forward of losses.
COURSE OUTCOMES
After the completion of the course, the students would be able to:
1) understand the basic level of Income tax Act.
2) Know the tax calculation on house property income
3) Achieve knowledge on tax calculation of salaried people.
4) Obtain knowledge on income tax of business/ professional income.
5) Understand the administrative set up of income tax department and their
powers
Text Books
1. Gaur &Narang-Income Tax Law and Practice Kalyani Publications, New-Delhi.
2. Dr N. Hariharan, Income Tax Law and Practice Vijay Nichole publication, New Delhi.
3. Mehrotra - IncomeTaxLaw& Accounts,SahithiyaBhavanPublications
76
Reference Books
1) T S Reddy and Hari Prasad Reddy, Business Taxation - Margham Publication
2) Dr. Vinod and K. Singhania , Students Guide To Income Tax Monica Singhania,
Taxmann Publications, New Delhi.
3) Income Tax Law & Practice -, Sri Venkateswara Publication, Chennai.

PO2 PO3 PO4 PO5
COs PO1
3 2 3 2
CO1 3
3 3 2 3
CO2 3
3 3 3 2
CO3 2
3 2 3 3
CO4 3
3 3 3 3
CO5 3

77
78
SEMESTER: V HOURS: 6/W

22UCOAC53: ENTREPRENEURIAL DEVELOPMENT
PART:III CREDIT: 5
LEARNING OBJECTIVES
1) To Understand the concept and Role of Entrepreneur.
2) To enhance the knowledge of various programs on entrepreneurial development
3) To Create and apply the new venture programs in business
4) To apply the Institutional support and Subsidies in the business Development
5) To evaluate the MSMED ACT 2006 in the growth of business
UNIT-I Introduction Hours: 18

Entrepreneurship: Meaning- Nature- Importance- Theories- Entrepreneur:
Meaning- Definition-Characteristics-Qualities-Types and Roles of an Entrepreneur-
Entrepreneur vs. Intrapreneur-Factors Promoting an Entrepreneur - Women
Entrepreneur: Concept and Definition - Problems of Women Entrepreneurs - Role of
entrepreneurs in India’s Economic Development
UNIT-II: Entrepreneurship Development Programmes Hours: 18
Meaning-Needs-Objectives –Course Contents and Curriculum-Phases of EDP-
Problems and Constraints of EDP- Organisations providing Entrepreneurship
Development Programmes.
UNIT-III New Venture Hours: 18
Meaning – Promoting New Venture –Sources of Business Ideas - Idea
Generation Techniques-Project Identification-Project Selection. - Procedures to Start
a New Venture- Project: Meaning- Types-formulation of Project report -Project
Appraisal-Network Analysis.
UNIT-IV: Institutional Support and Subsidies Hours: 18
Sources of Raising Funds for an Entrepreneur- Need for Institutional Finance-
Various Institutions supporting Entrepreneurial growth - Incentives and Subsidies:
Meaning-Needs-Incentives and Subsidies Sources of Raising Funds for an
Entrepreneur- Need for Institutional Finance- Various Institutions supporting
Entrepreneurial growth - Incentives and Subsidies: Meaning-Needs-
IncentivesandSubsidiesavailabletoEntrepreneurs0–DIC-IndustrialEstates.
UNITV MSMEDAct2006 Hours: 18
Introduction-Classification of Enterprises – Memorandum of MSMEs-
Registration of MSMEs-MUDRA Scheme, Prime Minister’s Employment Generation
Programme (PMEGP),STAND-UP INDIA and START-UP INDIA: Objectives-Purpose-
Loan facilities available-Applying Procedures.
79
COURSE OUTCOMES
After completing the course, the student will be able to:
1) Understand the basic concepts and theories of entrepreneurship.
2) Exemplify knowledge on course contents, curriculum and constraints of EDP.
3) Conceive business ideas and convert them into business projects.
4) Become familiar with institutions support various forms of assistances and
subsidies.
5) Learn the MSMEs schemes provided to budding entrepreneurs.
Text Books
1) Dr.S.S Khanka, Entrepreneurial Development, Sultan chand company Ltd.
2) Abha Jaiswal Micro, Small & Medium Enterprises Development Act,
(Law,Policies&Incentives),Bharat Law House Pvt.Ltd
3) CB Gupta & Srinivasan: Entrepreneurship Development in India, Sultan
Chand.
Reference Books
1) Vasant Desai, Small-Scale Industries and Entrepreneurship, Himalaya
Publishing House,2017
2) Prasanna Chandra-Project Preparation, Appraisal, Implementation, Tata
Mcgraw Hill, New Delhi.
3) A Gupta: Indian Entrepreneurial Culture, New Age International.
CO1 3 2 3 3 2
CO2 2 3 2 3 3
80
CO3 3 3 3 3 2
CO4 3 3 2 3 3
CO5 2 3 3 2 3

81
SEMESTER: V HOURS: 4
PART:III COURSE TITLE: WEB TECHNOLOGY CREDIT: 3
COURSE OBJECTIVES
1) To create a program for simple page introducing yourself
2) To create web pages for About us, our service and Contact us using HTML
3) To get an insight knowledge of creating a index.html
4) To understand a concept of array elements and its contents
5) To create a document that accepts users name and site informing him about
users visits
LIST OF EXPEIMENTS
1) Create a simple page introducing yourself how old you are, what you do, what
you like and dislike. Modify the introduction to include a bullet list of what you
do and put list the 5 things you like most and dislike as numbered lists. Create
another page about your favorite hobby and link it to (and from) your main
page. Center something, and put a quote on one of your pages
2) Put an existing image on a web page. Create a table, use a heading and at least
one use of row span/col. span. Color a page and some text within the page.
Link to another site
3) Create a new file called index. html.
 Put the normal HTML document structure tags in the file.
 Give it a title.
 At the bottom of the page (i.e. the last thing between the body tags) put the
following:
 A horizontal rule.
 A Link to your e-mail Address (With your name between the tag) ;
remember to put the link to your E- Mail address within address tags.
 A line break.
 The date. (I have this same structure at the bottom of this page).
 Above this block (which is called the footer), put a title in heading
tags.
 Add some text describing yourself (you can split this into multiple
headings and Paragraphs if you wish).
4) Write a script to create an array of 10 elements and display its contents.
5) Create a document that accepts the user’s name in a text field form and
displays the sanie the next time when the user visits the site informing him
that he has accessed the site for the second time, and so on.
82
COURSE OUTCOMES
After completion of the course, the students will be able to:
1) Create a program for simple page introducing yourself
2) Create web pages for About us, our service and Contact us using HTML
3) Get an insight knowledge of creating a index.html
4) Understand a concept of array elements and its contents
5) Create a document that accepts users name and site informing him about
users visits.
CO1 3 3 2 3 2
CO2 3 3 3 2 3
CO3 2 3 3 3 2
CO4 3 3 2 3 3
3 3 3 3
CO5 3
83

SEMESTER: V COURSE CODE: 22UCOAE55-1 HOURS: 4

PART:III COURSE TITLE : PRACTICAL AUDITING CREDIT: 4
LEARNING OBJECTIVES
1) To enable the students to gain basic knowledge on the principles and practices
of Auditing.
2) To understand the concepts of vouching principles and procedures.
3) To analyze the verification and valuation of assets and liabilities.
4) To identify the statutory rights, duties, roles and qualification and
disqualifications of auditors
5) To evaluate the procedure of Investigation and EDP systems
84
UNITI: Introduction to Auditing Hour: 12

Auditing- Meaning –Definition–Objectives – Scope – Advantages, Limitations -
Distinction between Accounting and auditing –Difference between Auditing and
Investigation, materiality in auditing, evidence – audit techniques, classification as
to methods of approach to work–types and conduct of audit.
UNIT–II: Vouching Hour: 12

Audit planning – audit engagement letter - factors considered before
commencing a new audit, audit programme, audit files, audit note book, working
papers – vouching of cash and trading transaction–internal check–internal control–
internal audit.
UNIT–III: Verification and valuation of assets and liabilities Hour:12
Verificationandvaluationofassetsandliabilities–meaning–
objectivesofverificationandvouching–classificationsofasset–importanceofvaluation–
differencebetweenverificationsand valuation–verification and revaluation of
liabilities.
UNIT –IV Audit of limited companies Hours:12
Audit of limitedcompanies –necessity of company Audit.
Qualification and disqualifications of auditors – appointment of auditors, ceiling on
numbers of audits, remuneration of auditors, removal of auditors. Powers, duties
and liabilities of a company auditor.
UNIT–V: Investigation and EDP systems Hours:12
Investigation–scope–objects, procedures followed in investigation –investigation
under the company act– powers of inspector’s. EDP systems–Characteristics–
comparison of manual and EDP systems
85
COURSE OUTCOMES
1) Gain knowledge about fundamentals of Auditing, be proficient with the general
principles of auditing and identify various types of audits.
2) Know the significances of vouching principles and procedures.
3) Understand the process of verification and valuation of the assets and
liabilities.
4) Know the statutory rights, duties, roles and qualification and disqualifications
of auditors in limited companies.
5) Familiarize with Investigation and the EDP based environment.
Text Books
1) B.Tandon ,PracticalAuditing, S.Chand,New Delhi.
2) Dr.N.Premavathi , PracticalAuditing ,SriVishnu Publications,Chennai.
3) JagadeshPrakash , Auditingprinciples, practicesandproblems,
KalyaniPublishers,New Delhi.
Reference Books
1) Dinkarpagare , Principlesandpracticeofauditing, SultanChand&Sons,NewDelhi.
2) KamalKuptaandAshokArora ,FundamentalsofAuditing-–TataMcGrawPublishers.
3) KamalKupta ,Contemporaryauditing, TataMcGrawPublishers

PO2 PO3 PO4 PO5
COs PO1
3 3 3 3
CO1 2
2 3 3 3
CO2 3
86
3 3 3 2
CO3 3
3 2 3 3
CO4 3
3 3 2 3
CO5 3

87
SEMESTER:VI CREDIT:3
PART:III 22UCOAE55-2: FINANCIAL MANAGEMENT HOURS:4/W
Course Objectives
The objectives of this course are
1. To familiarize with basic concepts of financial management

2. To know the Theories of Capital Structure
3. To acquire knowledge on operating and financial leverage
4. To have a knowledge to estimate the working capital
5. To gain knowledge on Inventory Management
Unit I: Introduction Hours:12
Financial Management: Meaning and scope – Objectives: Profit

maximization, Wealth maximization – Functions – Financial decisions –
Time value of money: Present value and Compound value – Cost of capital
– Cost of debt – Cost of preference share capital
Unit II: Capital Structure Hours:12
Meaning and features–Factors determining capital structure–Theories

of capital structure: Net income approach, Net operating income
approach, MM approach and Traditional approach.
Unit III: Leverages Hours:12
Leverage – Meaning, significance and types – Operating leverage -

Financial leverage–Combined leverage–Dividend policy–Determinants of
dividend policy – Forms of dividend
Unit IV: Working Capital Management Hours:12
Working Capital management: Concepts – Importance- Determinants of

Working Capital-Working Capital management- Cash management: Motives for
holding cash- Objectives and strategies of cash management
Unit V: Receivables Management Hours:12

Receivables management – Objectives – Factors influencing size of receivables –
Credit policy – Credit standard – Credit term – Collection policies: Inventory
management – Meaning – Types of inventory – Purpose of holding inventory
88
Course Outcomes
On the successful completion of the course, student will be able
1. To understand the basic concepts of financial management

2. To acquire knowledge in deciding optimum capital structure
3. To learn the operating and financial leverage
4. To have a Practical knowledge to estimate the working capital amount
5. To understand the purpose of holding Inventory
Theory:40% Problem:60%
Text Books
1. Dr.Anutham Paul-2020, Financial management – Mcgraw Hill Education (India )

private Ltd- New Delhi
2. Prasanna Chandra-,2011, Financial management- Theory and practice - Tata
McGraw-Hill Education Private Limited, New Delhi
3. C. Paramasivan and T. Subramanian, Financial Management, New age
International (P) Limited publishers, New Delhi.(E-Book)
SupplementaryReadings
1. M.Y .Khan , PK .jain – 2019, Financial Management : Text ,problems and Cases-
Mcgraw Hill Education pvt Ltd-New Delhi
2. I.M.Pandey-2021, Financial Management- Pearson education (publishers)
3. SandeepGoel –2018, Financial management Practice in India-
RoutledgeIndia(Publishers)
Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 2 3 2 2
CO2 2 2 3 3 2
CO3 3 2 3 3 3
CO4 2 3 3 3 2
CO5 2 3 3 2 3
PO – Programme Outcome, CO – Course outcome, 1 – Low, 2 – Moderate, 3 –
High
89
SEMESTER: VI COURSE CODE:22UCOAE55-3 CREDIT: 3

PART: III COURSE TITLE: DIGITAL MARKETING HOURS: 4/W
LEARNING OBJECTIVES
1) To Provide an introduction to the digital marketing concepts
2) To Understand the concepts of content marketing and planning for websites
3) To Acquire basic knowledge of SEO writing, Google AdWords, CRM concepts
4) To Explore various web analytics level and types of publications
5) To Apply the concept of digital marketing in IOT.
UNIT – I: Introduction to Digital Marketing Hour:12

Introduction to Digital Marketing (DM)-Meaning, Definition, Need of DM, Scope
of DM, History of DM, Concept and approaches to DM, Examples of good practices
in DM. Email Marketing-Need for Emails, Types of Emails, options in Email
advertising, Mobile Marketing- Overview of the B2B and B2C Mobile Marketing.
UNIT – II: Content Marketing Hours:12
Business goals and planning for websites-Naming primary and lover level
goals-CMS overview and concepts, Intro to Word Press -Word Press design,
navigation and site structure.
UNIT – III: Search Analytics Hours:12
SEO Optimization -Writing the SEO content - Google Ad Words- creating
accounts - Google Ad Words- types. Introduction to CRM - CRM platform - CRM
models. Web design: - Optimization of Web sites - MS Expression Web
UNIT – IV: Web Analytics Hours:12
Introduction to Web analytics - Web analytics – levels. Introduction of Social
Media Marketing - Creating a Facebook page - Visual identity of a Facebook page -
Facebook Ads - Creating Facebook Ads - Types of publications
UNIT – V: Digital Marketing in IoT Hours:12
Levers of digital marketing- The digital advertising, a continuous disruption-
The Personalization of Media- Data in Advertising- Predictive Models- Programmatic
Advertising- IoT- IoT needs to work: Artificial Intelligence- Security in IoT- IoT
shaping digital Marketing
COURSE OUTCOMES
After completion of the syllabus, the students would be able to:
1) Understand the basic of the digital marketing and its importance for marketing
success.
2) Analyze various SEO content for business planning
3) Apply the concepts of social media marketing
4) Compare the past and current tactics using Google analytics that will affect the
future development of digital marketing
5) Develop the webpage for business using MS Expression web
90
Text Books
1) Ryan, D.,Understanding Digital Marketing: Marketing Strategies for Engaging
the Digital Generation, Kogan Page Limited 2014.
2) The Beginner's Guide to Digital Marketing-Digital Marketer.2015
3) Pulizzi,J.,Epic Content Marketing, Mcgraw Hill Education,2014
Reference Books
1) AARON MATTHEW WALL Content Marketing Book© Aaron Matthew
•[email protected].
2) J.P.GuptaandJoytiRana,PrinciplesofMarketingManagement,R.Chand&Co.New
Delhi.
3) https://www.pdfdrive.com/digital-marketing-how-internet-of-things-
is-impacting-digital-market-e58837676.html
4) https://www.webmarketingacademy.in/beginners-guide-to-digital-
marketing-with-resources/
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 2 3 3 3 3
91
CO4 3 2 3 3 3
CO5 2 3 2 3 3

92
SEMESTER:V COURSE CODE:22UCOAS56 HOURS: 3/W

PART:III COURSE TITLE: RESEARCH METHODOLOGY CREDIT: 2
LEARNING OBJECTIVES
1) To create a strong knowledge base in the research.
2) To Understand the concept of Research Design.
3) To enhance the knowledge of using the sampling methods and data collection.
4) To understand the Data analysis in the research
5) To enhance the knowledge of report writing
Unit–I: Introduction to Research and methods Hours: 9

Research–Meaning and Definition – Types of Research – Research Methods––
Sources, Identification and Developing Research Problem–Construction of Research
Questions–Framing Objectives and hypotheses.
Unit–II-Research Design Hours: 9
Concepts – Meaning, Definition and types - Variables – Meaning & Definition –
Types of Variables. Research Design-Meaning, Definition-types of Research Design.
Unit–III: Sampling Design and Data Collection Hours: 9
Sample–meaning and definition – sample size – sampling design–meaning and
definition-essentials of good sampling design- types of data- primary data-
secondary data- various sources of secondary data
Unit–IV-Data analysis Hours: 9
Steps in processing the data – editing – coding – classification – content
analysis-tabulation-methods of tabulation. Application of computer in modern
research.
Unit–V-Report-writing Hours: 9
Research report- meaning-, types of research report- essential of good research
report-stages in preparing research report- structure of research report - guidelines
and mechanics for preparing research report.
COURSE OUTCOMES
1) Understand the basic of research and types of research
2) Knowledge of the suitable research design and formulate hypothesis
3) Decide the suitable sampling method and sampling size for the research
4) Data collection and apply different statistical tools.
5) Interpret result of the research and write the research report
93
Text Books
1) Kothari.C.R.“ResearchMethodology–methods and technology” New age
international publisher, New Delhi.
2) P.Saravanavel, Research Methodology, Margam Publication, Chennai.
3) P. Ravilochanan, Research methodology, Margham Publications, Chennai.
Reference Books
1) Paneerselvam. R.-“Research Methodology” Prentice Hall of India, New
Delhi,2004.
2) Krishnaswami. O.R.–“Methodology of Research in Social sciences” Himalaya
Publishing House, Mumbai.
3) Dr.D.Amarchand,(2000) Research Methods in Commerce, Emerald
Publications, Chennai.
CO1 3 2 3 3 3
CO2 3 2 3 3 2
CO3 3 3 2 3 3
CO4 2 3 3 3 3
94
CO5 3 3 2 3 3

95
SEMESTER:VI COURSE CODE:22UCOAC61 HOURS: 6/W

PART:III COURSE TITLE: MANAGEMENT CREDIT: 5
ACCOUNTING
LEARNING OBJECTIVES
1) To enable students to acquire sound knowledge of concepts, methods and
techniques of management accounting.
2) To understand the relationship between the key factors in assessing liquidity,
profitability and solvency.
3) To apply the techniques of fund flow and cash flow.
4) To prepare various types of budgets useful for achieving targets.
5) To analyse the marginal costing techniques.
UNIT- I: Introduction to Management Accounting Hours: 18

Management Accounting: Meaning, Definition, Objectives, Nature and Scope –
Role of Management Accountant - Relationship between Financial Accounting and
Management Accounting, Relationship between Cost Accounting and Management
Accounting. Analysis of Financial Statements: Types of Analysis –Methods of
Financial Analysis– Problems on Comparative Statement analysis –Common Size
Statement analysis and Trend Analysis.
UNIT-II: Ratio Analysis Hours: 18
Meaning and Definition of Ratio, Classification of Ratios, Uses & Limitations –
Meaning and types of Ratio Analysis –Calculation of Liquidity ratios, Profitability
ratios and Solvency.
UNIT-III: Fund Flow and Cash Flow Analysis Hours: 21
Meaning and Definition of Fund Flow Statement –Uses and Limitations of
Fund Flow Statement –Differences between Cash Flow Statement and Fund Flow
Statement –Procedure for preparation of Fund Flow Statement –Statement of
changes in Working Capital –Statement of Funds from Operations –Statement of
Sources and Applications of Funds –Problems. Meaning and Definition of Cash Flow
Statement –Uses of Cash Flow Statement –Limitations of Cash Flow Statement –
Provisions of Indian Accounting Standard -7 (IAS 7) –Procedure for preparation of
Cash Flow Statement –Cash Flow from Operating Activities –Cash Flow from
Investing Activities and Cash Flow from Financing Activities –Preparation of Cash
Flow Statement according to IAS-7 (Indirect Method Only).
UNIT-IV: Budgeting and Budgetary Control Hours: 18
Meaning and definition of budget - essential features of budget-budgeting-
budgetary control-objectives-essentials of successful budgetary control –
classification of budgets- on the basis of time-on the factors of production -on the
basis of flexibility–on the basis of functions-zero based budgeting -advantages and
limitations of budgetary control- preparation of production,sales, materials,
material purchase, production cost, cash and flexible budgets
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UNIT-V: Marginal Costing Hours: 15

Marginal costing – definition, features, advantages and limitation - break even
analysis and break- even point – margin of safety.
COURSE OUTCOMES
1) Understand the various aspects of Management accounting concepts and

principles and prepare various statement of analysis.
2) Calculate various types of ratio analysis and interpret them relevantly.
3) Prepare fund flow statement and cash flow statement under the (IAS7).
4) Draft various kinds of budgets for a business concern.
5) Understand the concepts of marginal costing and its importance in decision
making.
Text Books
1) S.N. Maheswari, Accounting and financial control , S. Chand & Co ltd. New
Delhi.
2) T. S. Reddy and Dr. Y. Hariprasad Reddy, Management Accounting -, Margham
Publications, Chennai.
3) Shukla & Grewal & Gupta, Advanced Accounting, S.Chand & Co.,New
Delhi
Reference Books
1) H.Y Khan & P.K Jain , Management accounting , Tata McGraw Hill, New Delhi.
2) Dr. S. N. Maheswari, Management Accounting, Sultan Chand & Sons, New
Delhi.
3) T.S. Reddy and Moorthy Management accounting, Margham Publications,
Chennai.
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SEMESTER:VI COURSE CODE: 22UCOAC62 HOURS:6/W

PART:III COURSE TITLE: HUMAN RESOURCE CREDIT:5
MANAGEMENT
LEARNING OBJECTIVES
1) To expose the students with present trends in Human Resource Management
2) To understand the need and importance of human resource planning
3) To analyse the recruitment and selection procedure.
4) To assess the needs of training in order to develop the human resources.
5) To evaluate various methods of performance appraisal
COURSE OBJECTIVES
1) To introduce the concepts of Human resource management
2) To introduce the concepts of Human resource Planning
3) To introduce the concepts of recruitment and selection
4) To understand the methods of training.
5) To understand the concepts of selection.
UNIT – I:Introduction Hours:15

Definition - Meaning, Nature, Scope and Objectives, Functions, Importance.
Qualities and Role of HR Manager - Problems and Challenges of HR Manager -
Changing Environment of HRM, Changing role of HRM.
UNIT – II:Human Resource Planning Hours:15
Definition, Need and Importance, HRP Process, Problems And Barriers To HRP,
HRP Effectiveness. Job Analysis - meaning, process, Job Description and Job
Specification. Job Design meaning and methods.
UNIT – III: And Selection Hours:15
Meaning and Definition, Objectives, Sources of Recruitment, Process, Methods
and Recruitment Practices in India. Selection- Meaning and Definition, Objectives,
Process and preparation of Curriculum Vitae.
UNIT – IV: Training And Development Hours:15
Meaning - Nature, Principles, Assessing The Needs Of Training, Inputs And
Gaps In Training - Training And Development As Source Of Competitive Advantage
- Methods Of Training, Evaluation Of Effectiveness Of Training Programme, Making
The Training Effective-HR Culture In MNC’s.
UNIT-V: Performance Appraisal Hours:15s
Performance and Potential Appraisal - Meaning, Purpose-Process - Methods –
Traditional and Modern Methods - Problems. Human Resource Accounting-
Methods of valuation of Human resources, controlling costs of Human Resources.
COURSE OUTCOMES
1) Explain the basic concepts of human resource management.
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2) Plan Human resource and evaluate the nature of job.

3) Understand the sources of recruitment and design the selection procedure.
4) Identify the methods of Training and Development.
5) Evaluate the various methods of Performance and Potential Appraisal.
Text Books
1) Dr.S.S. Khanka ,Human Resource Management , S. Chand Publishing, New
Delhi.
2) L.M. Prasad ,Human Resource Management, Sultan Chand and sons, New
Delhi.
3) Jayashankar, Human Resource Management, MarghamPubllications
Reference Books
1) K. A. Aswathappa Human Resource Management -, Himalaya Publishing
House.
2) C. B. Mamoria,Personnel Management –, Himalaya Publishing House.
3) P. C. Tripathi,Personnel Management and industrial relations , Sultan Chand
and sons, New Delhi.
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SEMESTER: VI COURSE CODE: 22UCOAC63 HOURS: 6/W

PART: III COURSE TITLE :CUSTOMS , EXCISE AND CREDIT:4
GOODS AND SERVICE TAX
LEARNING OBJECTIVES
1) To enable the students to learn the concepts of Customs and Excise Duty.
2) To understand the importance of GST in Indian and global economy and its
contribution to the economic development
3) To expose the students to the procedures of GST registration.
4) To understand the methods of valuation of GST.
5) To enhance the knowledge of assessment and refund of GST.
UNIT –I Customs and Excise Duty Hours: 18

Customs act 1962- Objectives of Customs Act , Levy and collection of Customs
duty,classification of goods , Goods Exempted from Customs
duty,Searches,seizures,confiscation and penalties. Central excise duty 1944-
Nature of excise duty, levy and collection of excise duty - Type of excise duty ,
valuation of goods- clearance of goods clearance of samples- registration and
exemption from registration.
UNIT –II Introduction to Goods and Service Tax Hours: 18

Goods and Service Tax – Meaning, History of Goods and Service Tax, Features,
Objectives,Challenges, Types – SWOT (Strength, Weakness, Opportunities, and
Threats of Goods and Service Tax), Scope of Goods and Service Tax - Difference
between Indirect Tax and Goods and Service Tax - Advantages and Disadvantages
of Goods and Service Tax – Dimension of Goods and Service Tax – Effects of Goods
and Service Tax in Indian Economy – Impact of Goods and Service Tax and its
Implication.
UNIT-III Goods and Service Tax Registration Hours: 18
Meaning, Importance, Types, Procedure for Resident and Non- Resident –
Application,Process and Enrolment process under Goods and Service Tax –
Documents required –Penalties – Cancellation of Registration – Revocation of
Cancellation of Registration.
UNIT-IV Levy and Collection of GST Hours: 18
Supply – Meaning, Place of Supply, Time of Supply, Value of Supply, Methods of
Valuation
- Goods and Service Tax on Exports.
UNIT-V Assessment Returns and Refund of Goods and Service Tax Hours: 18
Assessment – Meaning and types – Accounts and Other Records – Periods of
Retention of Accounts. Returns – Furnishings of details of Outward Supply –
Furnishing of Returns –First Return – Claim of Input tax credit and Provisional
Acceptance thereof – Matching and Reversal and Reclaim at Reduction in Output
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tax liability - Annual Return and Final Return. Payments of Goods and Service Tax
–TDS and TCS under Goods and Service Tax – Refund of Goods and Service Tax.
COURSE OUTCOMES
1) Imbibe the basics concepts of Customs and Excise duty.
2) Know the fundamental concepts of Goods and Service Tax (GST).
3) Understand the Goods and Service Tax Registration.
4) Analyze the procedures of Levy and Collection of GST.
5) Be acquainted with the Assessment Returns and Refund of Goods and Service
Tax.
Text Books
1) Goods and Service Tax Simplified, A Complete Guide to New Model GST Law-
CA Hemant Narang, Computech Publications Limited , New Delhi.
2) Goods and Service Tax – RakeshKumar , Diamond Pocket Books (P) Ltd., New
Delhi.
3) Reddy,T.S. &Hari prasad Reddy,Y, Income Tax Theory,Law &
Practice,Margham Publications,Chennai
Reference Books
1) Business Taxation - T S Reddy and Hari Prasad Reddy ,Margham Publication.
2) Students Guide To goods and service Tax - Dr. Vinod and K. Singh ania Monic
Singhania, Taxmann Publications, New Delhi.
3) Datey, V.S. Indirect Tax Law and practice, Taxmann Publications Pvt.
Ltd., Delhi,
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SEMESTER: VI COURSE CODE:22UCOAP64 HOURS: 5/W

PART:III COURSE TITLE: WEB TECHNOLOGY CREDIT: 3
LEARNING OBJECTIVES
1) To create a HTML Code for Ordered , Unordered and Definition List
2) To create a HTML code for header, navigation and content sections
3) To create a HTML Code to Demonstrate inline CSS, internal CSS, external CSS
4) To create an entry form of student details using HTML code
5) To create a HTML page with a list of 5 Countries.
LIST OF PROGRAMS
1. Write an HTML code to illustrate the usage of the following:
 Ordered List
 Unordered List
 Definition List
2. Write an HTML code to create a frameset having header, navigation and content
sections
3. Write an HTML code to demonstrate the usage of inline CSS.
4. Write an HTML code to demonstrate the usage of internal CSS.
5. Write an HTML code to demonstrate the usage of external CSS.
6. Write an HTML program to design an entry form of student details and send it to store
at database server like SQL, Oracle or MS Access
COURSE OUTCOMES
After the completion of the course, the students would be able to:
1) Write a HTML Code for Ordered , Unordered and Definition List
2) Write a HTML code for header, navigation and content sections
3) Write a HTML Code to Demonstrate inline CSS, internal CSS, external CSS
4) Write an entry form of student details using HTML code
5) Write a HTML page with a list of 5 Countries with customized properties.
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SEMESTER:VI COURSE CODE: 22UCOAE65-1 HOURS: 4/W

PART:III COURSE TITLE: INVESTMENT CREDIT:3
MANAGEMENT
LEARNING OBJECTIVES
1) To create a strong knowledge base in Investment Management.
2) To Understand the concept of Security management.
3) To enhance the knowledge of Non -Security Investment.
4) To analyses the knowledge of Risk and Returns
5) To evaluate the Fundamental and Technical analysis
UNIT-I Introduction to Investment Hours: 12

Investment- Meaning—Important factors favorable for Investment Program-
Stages in Investment-Investors Classification.
UNIT-II Security Investment Hours:12
Meaning-Bonds-Preference Shares-Equity shares—Mutual funds
\UNIT-III Non-Security Investment Hours: 12
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Meaning- Government Securities-Life Insurance-UTI-Commercial banks-

Provident fund-Post office schemes-National Savings Schemes.
UNIT-IV Risk and Return Hours:12
Meaning- Historical and Expected Return –Types of risk.
UNIT-V Fundamental and Technical Analysis Hours:12
Meaning-Economy, Industry and Company Specific analysis-Tools for technical
analysis- Charts
COURSE OUTCOMES
1) Understanding the Fundamentals of Investment
2) Knowledge pertaining to Security Investment.
3) Knowledge about Non-Security Investment.
4) Scientific reasoning about Risk and Return.
5) Reflective thinking through Fundamental and Technical Analysis.
Text Books
1) Singh ,Investment Management-,HimalayaPublishingHouse.NewDelhi.2014
2) Prasanna Chandra,(2009),Investment Analysis and Portfolio Management,
TataMc Graw–Hill Publishing Company Limited, NewDelhi.
3) Dr. N.Premavathy, Investment Management, Margham Publications.
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Reference Books
1) NatarajanL,(2009),Investment Management Security Analysis and Portfolio
Management, Margham Publication, Chennai.
2) Avadhani VA,(2008),Investment and Securities Market in India, Himalaya
Publishing House, Mumbai.
3) BhallaVK,(2009),Investment Management, Security Analysis and Portfolio
Management, S.Chand and Company Ltd, NewDelhi.
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HOURS: 4/W
SEMESTER: VI COURSE CODE: 22UCOAE65-2
CREDIT: 3
PART: III COURSE TITLE: INTERNET OF THINGS
Learning Objectives
1. To learn about the basics of IOT protocols
2. To understand the fundamentals of Internet of Things
3. To build a small low cost embedded system using Raspberry Pi.
4. To apply the concept of Internet of Things in the real world scenario.
5. To understand the real world application concepts.
UNIT I: Introduction To Iot Hours: 12
Internet of Things - Physical Design- Logical Design- IoT Enabling
Technologies - IoT Levels & Deployment Templates - Domain Specific IoTs - IoT and
M2M - IoT System Management with NETCONF-YANG- IoT Platforms Design
Methodology.
UNIT II: Iot Architecture Hours: 12
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M2M high - level ETSI architecture - IETF architecture for IoT - OGC
architecture - IoT reference model - Domain model - information model - functional
model - communication model – IoT reference architecture
UNITIII: Iot Protocols Hours: 12

Protocol Standardization for IoT – Efforts – M2M and WSN Protocols – SCADA
and RFID Protocols – Unified Data Standards – Protocols – IEEE 802.15.4 – BACNet
Protocol – Modbus– Zigbee Architecture – Network layer – 6LowPAN - CoAP–
Security.
UNIT IV: Raspberry Pi & Arduino Hours: 12
Building IOT with RASPERRY PI- IoT Systems - Logical Design using Python –
IoT Physical Devices & Endpoints - IoT Device -Building blocks -Raspberry Pi -
Board - Linux on Raspberry Pi - Raspberry Pi Interfaces -Programming Raspberry Pi
with Python - Other IoT Platforms - Arduino.
UNIT V: Case Studies &Real-World Applications Hours: 12

Real world design constraints - Applications - Asset management, Industrial
automation, smart grid, Commercial building automation, Smart cities -
participatory sensing - Data Analytics for IoT – Software & Management Tools for
IoT Cloud Storage Models &CommunicationAPIs-CloudforIoT - Amazon Web
Services for IoT.
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COURSE OUTCOMES
After Completion of the syllabus, the students would be able to:
1) Analyze various protocols for IoT
2) Develop web services to access/control IoT devices.
3) Design a portable IoT using Rasperry Pi
4) Deploy an IoT application and connect to the cloud.
5) Analyze applications of IoT in real time scenario.
Text Books
1) ArshdeepBahga, Vijay Madisetti,2015, Universities Press, “Internet of Things –
A hands-on approach”.
2) Dieter Uckelmann, Mark Harrison, Michahelles, Florian (Eds), 2011,Springer
“Architecting the Internet of Things”.
3) Honbo Zhou,2012, A Middleware Perspective‖, CRC Press, “The Internet of
Things in the Cloud”.
Reference Books
1) Jan Ho ̈ ller, VlasiosTsiatsis , Catherine Mulligan, Stamatis , Karnouskos,
Stefan Avesand. David Boyle, 2014, Elsevier,"From Machine-to-Machine to the
Internet of Things – Introduction to a New Age of Intelligence".
2) Olivier Hersent, David Boswarthick, Omar Elloumi ,2012, Wiley Key
applications and Protocols“The Internet of Things
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SEMESTER:VI COURSE CODE: 22UCOAS66 HOURS: 3/W

PART:IV COURSE TITLE: PROJECT WORK CREDIT: 2
Each student shall be required to take up a project during the final semester
and submit a report. The authenticity of the project work should be certified by a
guide/ Head of the Department. The Final project report shall be jointly evaluated
by the Head /Supervisor and External Examiner appointed for this purpose. At the
end, Viva Voce examination shall also be conducted. The weightage for viva voce is
25 marks and Report presentation is 75 marks.

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1

Study Components & Course

Language Proficiency for Employability:

List of Allied Courses

List of Internal Elective Courses) (Choose one in each Semester)

Semester Course Code Course Title H/W C CIA ESE Total

22UCOAE47-3 Enterprise Resource Planning 4 4 25 75 100

List of Non-Major Elective Offered to Other Department

Unit I: Introduction Hours: 12

UNIT I: Introduction Hours: 15

Unit I: Nature and Scope of Business Economics

(For All B.COM. Except B.COM (Cooperation) - I Year)

UNIT - I: SET THEORY

UNIT-I : Origin and Development of Advertising Hours: 6

1 – Low, 2 – Moderate, 3 – High

Unit I : Average Due Date and Account Current Hours: 15

5) Understand the accounting procedures involved in the Dissolution of firm

Lab Assignment for Computer Application in Business (Practical Only) Lab

6) Create the following in Worksheet

Use Formula for the calculation of DA and Gross Salary

7) Create the following Spreadsheet

Lab Assignment for MS POWERPOINT (Model Questions)

University Examination: Practical Only

SEMESTER:II Alliled Course – II CREDITS:3

UNIT I: Cost and Revenue Analysis

SEMESTER:II COURSE CODE: 22UCSA04 CREDIT: 4

Unit I : Management Information System Hours: 12

1. Acquire knowledge on basic knowledge on MIS.

4. Acquire the knowledge on DBMS.

SEMESTER: II Alliled Course – II CREDIT:3

UNIT – I Essentials of Effective Business Letters

Unit I :Principles of Insurance Hours : 6

5) Appraise various forms of insurance including social insurance.

SEMESTER: II COURSE CODE: 22UCOAC33 CREDIT:4

Mapping with Programme Outcomes

SEMESTER: III COURSE CODE: 22UCOAC34 CREDIT: 4

Unit I : Database Basics Hours: 12

Mapping with Programme Outcomes

Mapping with Programme Outcomes

SEMESTER:III COURSE CODE: 22UCOMA04 CREDIT:3

Unit - I:Banking Regulation act and RBI Hours: 12

Mapping with Programme Outcomes

SEMESTER: III 22UCOMA15 : CYBER SECURITY CREDIT:3

UNIT-I:Introduction To Cyber Security Hours : 12

3) Identify the cyber security safeguard and go for security policy.

Mapping with Programme Outcomes

SEMESTER:III INTERNAL ELECTIVE CREDIT: 4

COURSE TITLE: BUSINESS LAW

1) To providing a rich fund of contemporary knowledge , time tested

UNIT – I:Indian Contract Act 1872 Hours: 15

Mapping with Programme Outcomes

SEMESTER:III INTERNAL ELECTIVE CREDIT: 4

COURSE TITLE: PRINCIPLES OF MARKETING

5) Articulate sales promotional techniques used in modern marketing.

SEMESTER: III INTERNAL ELECTIVE CREDIT: 4

UNIT-I Introduction Hours -12

Mapping with Programme Outcomes

SEMESTER: III COURSE CODE: 22UCOAN38

Unit –I Introduction to Management Hours: 12