2023-24 Syllabus - COE 123

BACHELOR OF COMMERCE (B.Com.
)
(With effect from 2023-2024)
The Course of Study and the Scheme of Examinations
Part Course Title of the Course Credits Hrs CIA Ex. TOTAL
Code
FIRST YEAR
FIRST SEMESTER
Part I Language – Tamil 3 6 25 75 100
Part II English 5 6 25 75 100
Part III 23U1CO1 Core Paper I –Financial 4 5 25 75 100
Accounting I
Part III 23U1CO2 Core Paper II - Principles 4 5 25 75 100
of Management
Elective I - Business
Communication
Part III 23U1ECO1 Elective I – Business 3 4 25 75 100
Environment
Elective I - Business
Economics
23U1COSEC1 Skill Enhancement Course 2 2 25 75 100
SEC – 1
Part IV Business Start-Ups
23U1COFC Foundation Course FC – 2 2 25 75 100
Fundamentals of
Commerce
TOTAL 23 30 175 525 700
SECOND SEMESTER
Part III 23U2CO3 Core Paper III –Financial 4 5 25 75 100

Accounting II
Part III 23U2CO4 Core Paper IV-Business 4 5 25 75 100
Laws
Elective II –Indian
Economic Development
Elective II - Insurance and
Part III 23U2ECO2 Risk Management 3 4 25 75 100
Elective II – International
Trade
23U2COSEC2 Skill Enhancement Course 2 2 25 75 100

SEC – 2 Media Marketing
Part IV 23U2COSEC3 Skill Enhancement Course 2 2 25 75 100
– SEC 3 Personal
Investment
TOTAL 23 30 175 525 700
SECOND YEAR
THIRD SEMESTER
Part III Core Paper V- Corporate 4 5 25 75 100
Accounting I
Part III Core Paper VI -Company 4 5 25 75 100
Law
Elective III – Business
Legislation
Elective III – Business 3 4 25 75 100
Part IV Mathematics &Statistics
Elective III – E-Commerce
Skill Enhancement Course 1 1 25 75 100
SEC – 4
Part IV Skill Enhancement Course – 2 2 25 75 100
SEC 5
Environmental Studies 1 1 25 75 100
TOTAL 23 30 200 600 800
FOURTH SEMESTER
Part III Core Paper VII–Corporate 4 5 25 75 100
Accounting II
Part III Core Paper VIII- Principles 4 5 25 75 100
of Marketing
Elective IV– Financial
Services
Part III Elective IV– Consumerism 3 3 25 75 100
& Consumer Protection
Elective IV- Operations
Research
Skill Enhancement Course 2 2 25 75 100
SEC – 6
Part IV Skill Enhancement Course – 2 2 25 75 100
SEC 7
Environmental Studies 1 1 25 75 100
TOTAL 24 30 200 600 800
THIRD YEAR
FIFTH SEMESTER
Part III Core Paper IX –Cost 4 5 25 75 100
Accounting I
Part III Core Paper X - Banking 4 5 25 75 100
Law and Practice
Part III Core Paper XI – Income 4 5 25 75 100
Tax Law and
Practice I
Part III Core Paper XII – Auditing 4 5 25 75 100
and Corporate Governance
Part III Discipline Specific Elective 3 4 25 75 100
1/2 -Financial Management /
Indirect Taxation
Discipline Specific Elective
3/4 – Human Resource 3 4 25 75 100
Management / Office
Management & Secretarial
Practice
Part IV Value Education 2 2 25 75 100
Summer Internship / 2 -
Industrial Training
TOTAL 26 30 175 525 700
SIXTH SEMESTER
Part III Core Paper XIII –Cost 4 6 25 75 100

Accounting - II
Part III Core Paper XIV- 4 6 25 75 100
Management Accounting
Part III Core Paper XV- Income 4 6 25 75 100
Tax Law and
Practice II
⅚- Entrepreneurial 25 75 100
Development / Computer 3 5
Part III Application in
Business
7/8- Logistics and Supply 3 5 25 75 100
Chain Management/ 8/8 -
Spread sheet for Business
General awareness for 2 2 25 75 100
Competitive Examination
Part V Extension Activity 1 - 50
TOTAL 21 30 200 450 650
GRAND TOTAL 140 180 1125 3225 4350

BACHELOR OF COMMERCE (B.Com.)
(With effect from 2023-2024)
FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL
ACCOUNTING I
Subject L T P S Credits Inst. Hours Marks
Code
CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation & Average Due Date
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
I Accounting Concepts and Conventions - Journal, Ledger Accounts– 15
Subsidiary Books –– Trial Balance - Classification of Errors –
Rectification of Errors – Preparation of Suspense Account – Bank
Reconciliation Statement - Need and Preparation.
Final Accounts
II Final Accounts of Sole Trading Concern- Capital and Revenue 15
Expenditure and Receipts – Preparation of Trading, Profit and Loss
Account and Balance Sheet with Adjustments.
Depreciation and Average Due Date
Depreciation - Meaning – Objectives – Accounting Treatments - Types
- Straight Line Method – Diminishing Balance method – Conversion
III method. 15
Average Due Date : Meaning-Basic problems - Where amount is lent
in different instalment-Average due date as basis for calculation of
interest – when due date of bills are given.
Accounting from Incomplete Records – Single Entry System

IV Incomplete Records -Meaning and Features - Limitations - Difference 15
between Incomplete Records and Double Entry System - Methods of
Calculation of Profit - Statement of Affairs Method – Preparation of
final statements by Conversion method.
Royalty and Insurance Claims
V Meaning – Minimum Rent – Short Working – Recoupment of Short
Working – Lessor and Lessee – Accounting Treatment. 15
Insurance Claims – Calculation of Claim Amount-Average clause
(Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%
CO Course Outcomes
CO1 Remember the concept of rectification of errors and Bank reconciliation statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
CO5 Determine the royalty accounting treatment and claims from insurance companies in
case of loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
New Delhi.
4. T.S.Reddy and A.Murthy Financial Accounting, Margham publications,Chennai
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
1. Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
5. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and
Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 2 3 2 2 3 2 2
CO2 3 2 3 3 3 2 2 2 3 2 2
CO3 3 2 3 3 3 2 2 2 3 2 2
CO4 3 2 3 3 2 2 2 2 3 2 2
CO5 3 2 3 3 3 2 2 2 3 2 2
TOTAL 15 10 15 15 13 11 10 10 15 10 10
AVERAG 3 2 3 3 2.6 2.2 2 2 3 2 2

E
3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – I CORE – II:
PRINCIPLES OF MANAGEMENT
Code CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Hours
Introduction to Management
Meaning - Definitions – Nature and Scope - Levels of Management –
Importance - Management Vs. Administration – Management: Science
I or Art – Evolution of Management Thoughts – F. W. Taylor, Henry 15
Fayol, Peter F. Drucker, Elton Mayo - Functions of Management -
Trends and Challenges of Management. Managers: Qualification –
Duties & Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions –
II Importance and Elements of Planning – Types – Planning Process - 15
Tools and Techniques of Planning. Management by Objective (MBO):
Meaning – Features – Advantages - Disadvantages. Decision Making:
Meaning – Characteristics – Types - Steps in Decision Making –
Forecasting: Meaning – Features - Steps.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types. Formal and Informal Organization: Meaning and
Difference. Organization Chart: Meaning – Types – Uses.
III Organization Structure: Meaning and Types. Departmentalization: 15
Meaning and Features. Authority: Meaning – Features – Sources.
Responsibility: Meaning and Characteristics. Centralization and
Decentralization: Meaning – Merits – Demerits. Span of Management:
Meaning – Factors.
Staffing
Introduction - Concept of Staffing - Staffing Process – Recruitment –
Sources of Recruitment – Modern Recruitment Methods - Selection
IV Procedure – Test – Interview – Training: Need – Types. Promotion – 15
Management Games. Performance Appraisal: Meaning and Methods –
360 degree Performance Appraisal: Meaning and Merits. Work from
Home - Managing Work from Home [WFH].
Directing and Controlling
Meaning – Features – Importance – Steps. Motivation: Meaning –
Theories (Maslow’s Theory and Two Factor Theory). Communication:
Types - Barriers to Communications – Measures to Overcome the
Barriers. Leadership: Nature - Types and Theories of Leadership –
V Styles of Leadership - Qualities of a Good Leader – Successful 15
Women Leaders – Challenges faced by women in workforce -
Supervision. Co-ordination: Meaning - Techniques. Control:
Characteristics - Importance – Stages in the Control Process -
Requisites of Effective Control and Controlling Techniques –
Management by Exception [MBE]: Meaning and Characteristics.
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.
CO2 Paraphrase the importance of planning and decision making in an organization.

CO3 Comprehend the concept of various authorizes and responsibilities of an
organization.
CO4 Enumerate the various methods of Performance appraisal
CO5 Demonstrate the notion of directing, co-coordination and control in the management.
Textbooks
1 Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd, New
Delhi.
2 DinkarPagare, Principles of Management, Sultan Chand & Sons Publications, New
Delhi.
3 P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
4 L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New Delhi.
5 R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
Publications, New Delhi.
Reference Books
1 K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited, Chennai

2 Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan
Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
5 Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of
Management. Boston The Harvard Business School Press, India.
Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 3 3 2 2 2 3 2 3
CO2 3 2 3 3 2 2 2 2 3 2 2
CO3 3 2 2 3 2 2 2 1 3 2 2
CO4 3 2 2 3 2 2 2 2 3 2 2
CO5 3 2 3 3 2 2 2 1 3 2 2
TOTAL 15 10 12 15 11 10 10 8 15 10 11
AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

FIRST YEAR – SEMESTER – I
ELECTIVE - I: BUSINESS COMMUNICATION

Code CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance of
communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Hours
Introduction to Business Communication
I Definition – Meaning – Importance of Effective Communication – 12
Modern Communication Methods – Barriers to Communication – E-
Communication - Business Letters: Need - Functions – Essentials of
Effective Business Letters – Layout
Trade Enquiries
II Trade Enquiries – Orders and their Execution – Credit and Status 12
Enquiries – Complaints and Adjustments – Collection Letters – Sales
Letters – Circulars
Banking & Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
III Insurance – Meaning and Types – Insurance Correspondence – 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance –
Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
IV Company Secretarial Correspondence – Introduction – Duties of 12
Secretary – Classification of Secretarial Correspondence – Specimen
letters – Agenda and Minutes of Report writing – Introduction – Types
of Reports – Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: Meaning – 12
Objectives and Techniques of Various Types of Interviews –Creating
& maintaining Digital Profile
TOTAL 60
Course Outcomes
CO1 Acquire the basic concept of business communication.
CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.
CO4 Prepare Secretarial Correspondence like agenda, minutes and various business
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
1 Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan Chand
& Sons- New Delhi.
2 Gupta and Jain, Business Communication, Sahityabahvan Publication, New Delhi.
3 K.P. Singha, Business Communication, Taxmann, New Delhi.
4 R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand Publications,
New Delhi.
5 M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence,
S. Chand & Co, Publishers, New Delhi.
Reference Books
1 V.K. Jain and Om Prakash, Business communication, S.Chand, New Delhi.
2 Rithika Motwani, Business communication, Taxmann, New Delhi.
3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.
4 Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,
Private Ltd- NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-questions
3 https://bachelors.online.nmims.edu/degree-programs

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 2 3 2 2 2 2 2 2 2
CO2 3 3 2 3 2 2 2 3 2 2 2
CO3 3 3 2 3 2 2 2 2 2 2 2
CO4 3 3 2 3 2 2 2 2 2 2 2
CO5 3 3 2 3 2 2 2 2 2 2 2
TOTAL 15 15 15 15 10 10 10 11 10 10 10
AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

FIRST YEAR – SEMESTER - I
ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT
Subject L T P S Credits Inst. Marks
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Hours
Economic Development and Growth
Meaning & Definition - Concepts of Economic Growth and Development.
I Differences between Growth and Development. Measurement of 12
Economic Development: Per Capita Income, Basic Needs, Physical
Quality of Life Index, Human Development Index and Gender
Empowerment Measure- Factors affecting Economic Development
Classification of Nations on the basis of development

Characteristics of Developing Countries and Developed Countries -
II Population and Economic Development- Theories of Demographic 12
Transition. Human Resource Development and Economic Development
National Income
III Meaning, Importance, National Income -Concept, types of measurement, 12
Comparison of National Income at Constant and Current Prices. Sectorial
Contribution to National Income. National Income and Economic Welfare
Public Finance
Meaning, Importance, Role of Public Finance in Economic Development,
Public Revenue-Sources, Direct and Indirect taxes, Impact and Incidence
IV of Taxation, Public Expenditure-Classification and Cannons of Public 12
Expenditure, Public Debt-Need, Sources and Importance, Budget-
Importance, Types of Deficits -Revenue, Budgetary, Primary and Fiscal,
Deficit Financing.
Money Supply
Theories of Money and Its Supply, Types of Money-Broad, Narrow and
V High Power, Concepts of M1, M2 and M3. Inflation and Deflation -Types, 12
Causes and Impact, - Price Index- CPI and WPI, Role of Fiscal Policy in
Controlling Money supply
TOTAL 60
Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development
CO2 Explain the Sectorial contribution to National Income
CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure

CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi
2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 Nitin Singhania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
1 GhatakSubrata : Introduction to Development Economics, Routledge Publications, New
Delhi.
2 SukumoyChakravarthy : Development Planning- Indian Experience, OUP,
New Delhi.
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
5 Todaro, MichealP : Economic Development in the third world, Orient Longman,
Hyderabad
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in
PO1 PO2 PO3 PO4 PO PO6 PO7 PO8 PSO1 PSO2 PSO
5 3
CO1 3 2 2 3 2 2 2 2 2 2 2
CO2 3 2 3 3 2 2 2 2 2 3 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 3 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 14 15 10 10 10 10 10 13 10
AVERAGE 3 2 2.8 3 2 2 2 2 2 2.2 2
FIRST YEAR – SEMESTER – I ELECTIVE -
I: BUSINESS ECONOMICS
4 3 4 25 75 100
Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
LO5 To enable the students to understand the objectives and importance of pricing
policy

Hours
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views
on Economics – Positive and Normative Economics - Definition –
Scope and Importance of Business Economics - Concepts:
I Production Possibility frontiers – Opportunity Cost – Accounting 12
Profit and Economic Profit – Incremental and Marginal Concepts
– Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- Theory, Inflation,
Depression, Recession, Recovery, Reflation and Deflation,
Demand & Supply Functions

Meaning of Demand - Demand Analysis: Demand Determinants,
II Law of Demand and its Exceptions. Elasticity of Demand: 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods
of Demand Forecasting, Law of Supply and Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law of
Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal
and Ordinal concepts of Utility - Indifference Curve: Meaning,
III Definition, Assumptions, Significance and Properties – 12
Consumer’s Equilibrium. Price, Income and Substitution Effects.
Types of Goods: Normal, Inferior and Giffen Goods - Derivation
of Individual Demand Curve and Market Demand Curve with the
help of Indifference Curve.
Theory of Production
Concept of Production - Production Functions: Linear and Non –
Linear Homogeneous Production Functions - Law of Variable
IV Proportion – Laws of Returns to Scale - Difference between Laws 12
of variable proportion and returns to scale – Economies of Scale –
Internal and External Economies – Internal and External
Diseconomies - Producer’s equilibrium
Market Structure
Price and Output Determination under Perfect Competition, Short
Period and Long Period Price Determination, Objectives of
Pricing Policy, its importance, Pricing Methods and Objectives –
V Price Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –
Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis
CO2 Understood the factors of demand forecasting

CO3 Know the assumptions and significance of indifference curve
CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
1 H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New
Delhi.
2 C.M. Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Economics, Global Publication Pvt. Ltd, Chennai.
5 D.M. Mithani, Business Economics, Himalaya Publishing House, Mumbai.
Reference Books
1 S.Shankaran, Business Economics-Margham Publications, Chennai.
2 P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand
& Sons, New Delhi.
3 Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson
Australia
4 Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt. Ltd,
Chennai.
5 Saluram and Priyanka Jindal, Business Economics, CA Foundation Study
material, Chennai.
Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
3 https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-
objectives-basis-and-factors/74160


1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 2 2 2 2 2 1 2 2
CO2 3 2 3 3 2 2 2 2 2 2 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 2 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 13 14 11 10 10 10 10 10 10
AVERAG 3 2 2.6 2.8 2.2 2 2 2 2 2 2

E
FIRST YEAR – SEMESTER – 1
SKILL ENHANCEMENT
COURSE
BUSINESS START-UPS
Semester: I CREDIT :2
Subject Code L T P Credits Inst. Marks
Hours CIA Ext Total
23U1COSEC1 2 2 2 25 75 100
LO1 To recognize opportunities, and build a business
with confidence
LO2 To gain knowledge in generating and screening
project ideas
LO3 To highlight effective business plans
LO4 To prepare a business plan, and successfully
present them to potential funders
LO5 To understand various sources of finance for
business start-ups
UNITS CONTENTS No. of

Hours
Entrepreneurship:
I Entrepreneur: Meaning of Entrepreneur, Evolution of the Concept, 6
Functions of an Entrepreneur, Traits, Motivation, Types, Factors promoting
entrepreneurship, Barriers to entrepreneurship.
Opportunity Identification and Evaluation:
II Opportunity identification and selecting the product/service – Generation 6
and screening the project ideas – Market analysis, technical analysis and
cost benefit analysis .
Business Plan Process:
III Meaning of business plan, Business Plan Process, Guidelines for writing 6
Business Plan – Structure and content of Business Plan – Style and Format
of the Business Plan .
Presentation of a Business Plan:
IV Presentation of a business plan to investors – Oral Presentation – Guidelines 6
for an effective presentation – Business Plan Development – Business Plan
submission .
Financing:
V Sources of Finance, Venture capital, nature, venture capital process, 6
commercial banks – planning commission guidelines on project reports –
Support from central and state governments – Private sources.
TOTAL 30
COURSE OUTCOMES
CO1 To understand the Qualities required for entrepreneur.
CO2 To Determine for opportunity evaluation & implementation of business enterprises
& innovation.
CO3 Identify to develop & evaluate a business idea.
CO4 Presenting a business plan in a structure and organised manner.
CO5 Create and interpret financial statement.
Text Books
1. Barringer Bruce R., R, Duane Ireland, Entrepreneurship – Successfully Launching
New Ventures, Pearson Education, 2008
2. Khanka S.S. Entrepreneurship Development, S. Chand & Co. Ltd. Ram Nagar New
Delhi, 1999
Reference Books
1. C.B. Gupta, Entrepreneurship Development in India – Sultan Chand
2. S.S. Khanka, Entrepreneurship Development, S.Chand & Co., New Delhi.
3. David H. Holt, Entrepreneurship - New Venture Creation, Prentice Hall if India, New
Delhi, 2000
4. Kanwal preet, sachdeva, soniasharma,-Fundamental of entrepreneurship and Small
Business-kalyani publication
5. Dr. Jayashree Suresh, Entrepreneurship Development – Margham Publications,
Chennai.
Web Resources
1 http://www.mim.ac.mw/books/Business%20Start%20Up%20and%20Entr
enuership.pdf
2 https://morfene.com/021.pdf
3 https://efmdglobal.org/wp-content/uploads/The-Entrepreneurs-Guide-to-
Building-a-Successful-Business-2017.pdf
FIRST YEAR
SEMESTER –
1
Foundation course
FUNDAMENTALS OF
COMMERCE SEMESTER I
Credit :2
SUBJECT L T P S CREDITS INST. MARKS
CODE HOURS
CIA EXTER NAL TOTA L
23U1COFC 2 2 2 25 75 100
Learning Objectives
LO1 To understand the fundamental of business
LO2 To familiarise with various forms of Business Organisation.
LO3 To gain knowledge on concept of joint stock company
LO4 To learn the system of co-operative and public utilities.
LO5 To enable the students to understand the business combination.
UNITS CONTENTS
I Foundation of Business Concept of Business – Objectives of Business - 6
Characteristics - Comparison of Business, Profession and Employment –
Classification of Business Activities – Business Risk - Role of Business in
the Development of Economy.
II Forms of Business Organisation Sole Proprietorship – Partnership – 6
Limited Liability Partnership – Public Private Partnership – Co-operative
Society - Company – Public Company – Private Company – One Person
Company – Joint Venture.
III Business Services Banking – Insurance - Logistics - Telecom Services – 6
Health & Wellness - IT/ITES – Software as a Service (SaaS) – Consultancy
– Outsourcing - Education & Training – Hospitality – Travel & Tourism –
Food & Catering.
IV Business Finance Business Finance - Meaning and Nature – Significance 6
- Objectives and Scope – Function Financial Executive in an Organisation
- Sources of Business Finance – Factors influencing choice of Business
Finance.
V Social Responsibility of Business Concept of Social Responsibility – 6
Need for Social Responsibility – Kinds of Social Responsibility – Business
and Environmental Protection – Role of Business in Environmental
Protection – Business Ethics.
Total 30
Course Outcomes
CO1 Understand the various concepts of Business
CO2 Comprehend the various forms of Business Organization.

CO3 Acquire knowledge on Services of Business
CO4 Know the concept of Business Finance
CO5 Realise the Social Responsibility of Business.
Textbooks
1 Ghosh and Bhushan, General Commercial knowledge, Sultan Chand & Sons,
New Delhi.
2 K.L. Nagarajan, Vinayagam, Radhasamy and Vasudevan, Principles of
Commerce and General Commercial Knowledge, S.Chand & Co., New Delhi.
3 Reddy & Gulshar, Principles of Business Organization & Management
4 Vasudevan & Radhasivam, Business Organization
5 Business organization & Management, R.N. Gupta, S. Chand & Co. New
Delhi.
Reference Books
1 Business Organisation & Management by Dr. Padmakar Asthana, Dr. I.M.
Sahai), Sahitya Bhawan Pulications Agra
2 Business Organisation by Dr. F.C Sharma, SBPD Publications
3 J.C. Bahl & E.R. Dhongde, Elements of Commerce & Business Methods,
New Books & Co., Mumbai.
4 P.N. Reddy & S.S. Gulshan, Commerce – Principles & Practice, S. Chand
& Co., New Delhi.
Web Resources
1.https://www.youtube.com/watch?v=9Oz8TdKwUG8&pp=ygUQYnVzaW5lc3Mgc3R1
ZGllcw%3D%3D
2. https://www.youtube.com/watch?v=0ly_Q8DtL2U&pp=ygUQYnVzaW5lc3Mg
c3R1ZGllcw%3D%3D
3. https://www.youtube.com/watch?v=oXmdG6ZcVoc&pp=ygUQYnVzaW5lc3
Mgc3R1ZGllcw%3D%3D
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 2 3 2 2 3 2 2
CO2 3 2 3 3 3 2 2 2 3 2 2
CO3 3 2 2 3 3 2 2 2 3 2 2
CO4 3 2 3 3 2 2 2 2 3 2 2
CO5 3 3 3 3 3 3 3 3 3 3 3
TOTAL 15 11 14 15 14 12 11 11 15 11 11
AVERAG 3 2.2 2.8 3 2.8 2.4 2.2 2.2 23 2.2 2.2

E
FIRST YEAR – SEMESTER - II
CORE – III: FINANCIAL ACCOUNTING-II
Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total
5 4 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors system -Stock
and Debtors system – Distinction between Wholesale Profit and Retail Profit
I – Independent Branches (Foreign Branches excluded) - Departmental 15
Accounts: Basis of Allocation of Expenses – Inter- Departmental Transfer at
Cost or
Selling Price.
Hire Purchase and Partnership - Fundamentals
Hire Purchase System – Accounting Treatment – Calculation of Interest.
II Partnership – Fundamentals : Definitions-Features- Necessary adjustments in
Accounts -Fixed capital method, and Fluctuating capital method.
Partnership Accounts – I
Partnership Accounts: –Admission of a Partner – Treatment of Goodwill -
III 15
Calculation of Hidden Goodwill –Retirement of a Partner – Death of a
Partner.
Partnership Accounts – II
Dissolution of Partnership - Methods – Settlement of Accounts Regarding
Losses and Assets – Realization account – Treatment of Goodwill –
IV 15
Preparation of Balance Sheet - One or more Partners insolvent – All
Partners insolvent – Application of
Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in
V India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation
Plan in India- Ind AS- An Introduction - Difference between Ind
AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Accounts

CO3 To understand the accounting treatment for admission and retirement in
partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.
CO5 To elaborate the role of IFRS
Textbooks
1 Radha swamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand
2 Publishing,
New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
4 S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
Delhi.
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
3 Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
5 Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New
Delhi.
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
CO1 3 2 3 3 2 3 2 2 3 2 2
CO2 3 2 3 3 3 2 2 2 3 2 2
CO3 3 2 2 3 3 2 2 2 3 2 2
CO4 3 2 3 3 2 2 2 2 3 2 2
CO5 3 3 3 3 3 3 3 3 3 3 3
TOTAL 16 11 14 15 14 12 11 11 15 11 11
AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2
FIRST YEAR – SEMESTER – II CORE – IV:
BUSINESS LAWS
5 4 5 25 75 100
Learning Objectives
LO1 To know the nature and objectives of Mercantile law and the essentials of valid
contract
LO2 To gain knowledge on performance contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Unit Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials
I of Valid Contract, Classification of Contract, Offer and 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of
II Joint liabilities & Rights, Time and Place of Performance, 15
Reciprocal Promises, Assignment of Contracts - Remedies
for Breach of contract - Termination and Discharge of
Contract - Quasi Contract
Contract of Indemnity and Guarantee

III Contract of Indemnity and Contract of Guarantee - Extent of 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and 15
Bailee – Law of Pledge – Meaning – Essentials of Valid
Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of

V Contract of Sale - Conditions and Warranties - Transfer of 15
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
Seller
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Outline the contract of indemnity and guarantee
CO4 Familiar with the provision relating to Bailment and Pledge
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal& Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

CO1 3 2 2 3 2 2 2 2 2 2 2
CO2 3 2 3 3 2 2 2 2 2 2 2
CO3 3 2 2 3 2 2 2 2 2 2 2
CO4 3 2 3 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 13 15 10 10 10 10 10 10 10
AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2

FIRST YEAR – SEMESTER – II
ELECTIVE - II: INSURANCE AND RISK MANAGEMENT

4 3 4 25 75 100
Learning Objectives
LO1 To know the concepts and principles of contract of insurance
LO2 To understand the basic concepts of life insurance
LO3 To gain knowledge on the principles of general insurance
LO4 To examine the Insurance Regulatory and Development Authority 1999 (IRDA)
LO5 To know the risk management process
Hours
Introduction to Insurance
I Definition of Insurance - Characteristics of Insurance – Principles of 12
Contract of Insurance – General Concepts of Insurance – Insurance and
Hedging – Types of Insurance – Insurance Intermediaries – Role of
Insurance in Economic Development.
Life Insurance
Life Insurance Business - Fundamental Principles of Life Insurance –
II Basic Features of Life Insurance Contracts - Life Insurance Products – 12
Traditional and Unit Linked Policies – Individual and Group Policies -
With and Without Profit Policies – Types of Life Insurance Policies –
Pension and Annuities – Reinsurance – Double Insurance
General Insurance
III General Insurance Business - Fundamental Principles of General 12
Insurance – Types - Fire Insurance – Marine Insurance – Motor
Insurance – Personal Accident Insurance – Liability Insurance –
Miscellaneous Insurance – Claims Settlement.
Risk Management
IV Risk Management – Objectives – Process – Identification and 12
Evaluation of Potential Losses – Risk Reduction - Risk Transfer – Risk
Financing - Level of Risk Management – Corporate Risk Management –
– Personal Risk Management.
IRDA Act 1999
V Insurance Regulatory and Development Authority (IRDA) 1999 – 12
Introduction – Purpose, Duties, Powers and Functions of IRDA –
Operations of IRDA – Insurance Policyholders’ Protection under IRDA
– Exposure/Prudential Norms - Summary Provisions of related Acts.
TOTAL 60
Course Outcomes
CO1 Identify the workings of insurance and hedging
CO2 Evaluate the types of insurance policies and settlement

CO3 Settle claims under various types of general insurance
CO4 Know the protection provided for insurance policy holders under IRDA
CO5 Evaluate the assessment and retention of risk
Textbooks
1 Neeti Gupta, Anuj Gupta and Abha Chopra, Risk Management and Insurance,
Kalyani Publishers, New Delhi.
2 Dr.N. Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
3 M.N. Mishra & S.B. Mishra, Insurance Principles and Practice, S Chand Publishers,
New Delhi.
4 Michel Crouhy, The Essentials of Risk Management, McGraw Hill, Noida.
5 Thomas Coleman, A Practical Guide to Risk Management, CFA, India.
Reference Books
1 John C.Hull, Risk Management and Financial Institutions (Wiley Finance), Johnwiley
& sons, New Jersey.
2 P.K. Gupta, Insurance and Risk Management, Himalaya Publications, Mumbai.
3 Dr. Sunilkumar, Insurance and Risk Management, Golgatia publishers, New Delhi.
4 Nalini PravaTripathy, Prabir Paal, Insurance Theory & Practice, Prentice Hall of
India.
5 Anand Ganguly – Insurance Management, New Age International Publishers.
Web Resources
1 https://www.mcminnlaw.com/principles-of-insurance-contracts/
2 https://www.investopedia.com/terms/l/lifeinsurance.asp
3 https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=PageNo1
08&flag=1

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 2 2 2 2 2 2 2
CO2 3 2 3 2 2 2 2 2 2 2 2
CO3 3 2 3 2 2 2 2 2 2 2 2
CO4 3 2 3 2 2 2 2 2 2 2 2
CO5 3 2 3 2 2 2 2 2 2 2 2
TOTAL 15 10 15 10 10 10 10 10 10 10 10
AVERAG 3 2 3 2 2 2 2 2 2 2 2
E
ELECTIVE - II: INTERNATIONAL TRADE
Subject Inst. Marks

Code L T P S Credits Hours
CIA Externa Total
l
4 3 4 25 75 100
Learning Objectives
LO1 To enable students familiarise with the basics of International Trade.

LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
Prerequisite: Should have studied Commerce in XII Std
Hours
Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – 12
Importance of International Trade in the Global context
Theories of International trade: Classical theories - Adam smith’s

theory of Absolute Advantage – Ricardo’s Comparative cost
theory - Modern theories of International Trade -
II Haberler’s Opportunity Cost theory – Heckscher –Ohlin’s 12
Modern theory – International trade and Factor Mobility Theory
– Leontief’s Paradox - International trade and economic growth
theory - Immiserating growth theory.
Balance of Payments – Components of Balance of Payments -

Current account, Capital account & Official settlement accounts -
Disequilibrium in BOP -Methods of correcting Disequilibrium -
III Balance of Payment adjustment Theories - Marshall Lerner 12
mechanism.
Balance of Trade – Terms of Trade – Meaning – Definition –
Difference between BOP and BOT.
International Economic Institutions - International Monetary
System - Bretton Woods Conference – IMF -
Objectives, Organizational structure – Membership – Quotas –
IV Borrowing and Lending 12
Programme of IMF – SDRs – India and IMF -World Bank and
UNCTAD.
World Trade Organisation (WTO) – Functions and Objectives –

V Agricultural Agreements – GATS - TRIPS – TRIMS. 12
TOTAL 60
Course Outcomes
CO1 Distinguish between the concept of internal and international trade.
CO2 Define the various theories of international trade.
CO3 Examine the balance of trade and exchange rates
CO4 Appraise the role of IMF and IBRD.

CO5 Define the workings of WTO and with special reference to India.
Textbooks
1 Francis Cherunilam, International Trade and Export Management – Himalaya

Publishing House - Mumbai –04.
Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and
2 Policy) -
Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.
Robert J.Carbaugh, International Economics - Thomson Information

3 Publishing Group -
Wadsworth Publishing Company -California.
4 H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd –

New Delhi-14.
5 BimalJaiswal&Richa Banerjee, Introduction To International Business,
Himalaya Publication, Mumbai
Reference Books
1 Dr. T. Aryamala,Vijay Nicole, International Trade, Chennai
2 Avadhani, V.A. International Financial Management, Himalaya Publications,

Mumbai
3 Punam Agarwal and Jatinder Kaur, International Business, Kalyani
Publications, New Delhi
4 S Sankaran , International Trade, Margham Publication, Chennai
5 C B Gupta, International Business, S Chand Publishing, New Delhi
Web Resources
1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/
2 https://www.economicsdiscussion.net/balance-of-payment/balance-of-
payments-international-trade-economics/30644
3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

CO1 3 2 3 2 2 2 2 2 2 3 2
CO2 3 2 3 2 3 2 2 2 2 3 2
CO3 3 2 3 2 3 2 2 2 2 3 2
CO4 3 2 3 2 2 2 2 2 2 3 2
CO5 3 2 3 2 2 2 2 2 2 3 2
TOTAL 15 10 15 10 12 10 10 10 10 15 10
AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

BUSINESS ECONOMICS
Subject Inst. Marks
L T P S Credits CIA External Total
Code Hours
4 3 4 25 75 100
Learning Objectives
LO1 To introduce the concept of business economics.
LO2 To enhance the awareness of the Demand analysis and forecasting.
LO3 To illustrate various cardinal and ordinal approaches in demand analysis in order
to enable the students to understand them clearly.
LO4 To understand the concept of producer’s equilibrium using various laws.

LO5 To enable the students to understand supply and elasticity of supply.

UNITS CONTENTS
Concept of Business Economics
I Introduction - Meaning – Definition – Nature – 6
Objectives – Importance – Scope. Business Economist:
Roles and Responsibilities.
Demand
II Meaning – Factors Influencing Demand – Types – 6
Demand Function – Demand Schedule – Demand Curve
– Law of Demand.
Utility Analysis
III Utility analysis – Cardinal and Ordinal Approach: 6
Definition – Features – Advantages & Limitations. Law
of Diminishing Marginal Utility.
Production
IV Production: Meaning – Definition – Factors of 6
Production – Production Function.
Supply Analysis
V Meaning – Factors affecting supply – Supply Schedule 6
– Law of Supply - Supply Curve. Elasticity of Supply:
Meaning and Types of Elasticity – Factors Influencing
Elasticity of Supply.
Total 30
Course Outcomes
CO1 To understand the Roles and Responsibilities of Business Economist.
CO2 Define the various aspects of law of Demand.
CO3 Examine the usage of Diminishing Marginal Utility
CO4 To Analyse the Concept of Factors of Production.
CO5 To Describe the concept of elasticity of supply.

Textbooks
1 Business Economics, K.P.M Sundaram and E.N. Sundaram, Sultan & Chand,
New Delhi.
2 Business Economics, S. Sankaran, Margham Publications, Chennai
3 Business Economics, S. Sankaran, Margham Publications, Chennai
4 Managerial Economics, R.L. Varsheny and K.L. Maheshwari, Sultan & Chand.
New Delhi.
5 Business Economics, H.L. Ahuja, S.Chand.


1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 2 2 2 2 2 1 2 2
CO2 3 2 3 3 2 2 2 2 2 2 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 2 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 13 14 11 10 10 10 10 10 10
AVERAG 3 2 2.6 2.8 2.2 2 2 2 2 2 2

E
SKILL ENHANCEMENT COURSE:
MEDIA MARKETING
Semester :1 Credit : 4
Subject Code L T P S Credits Inst. Marks
Hours CIA External Total
23U2COSEC2 2 2 2 25 75 100
Learning Objectives
LO1 To enable the students to know about the Marketing Process, Evolution, and Strategies.
LO2 To develop the students to understand about Media Marketing
LO3 To make the students aware about various Media channels and platforms
LO4 To appreciate practical action plans, on audience targeting
LO5 To enable the learners to update with various Media Analysis
Hours
Marketing and the Marketing Process:
I Definition of Marketing and Marketing Management - Marketing Process 6
and evolution - Marketing Mix - Market Segmentation, targeting,
positioning strategies.
INTRODUCTION TO MEDIA MARKETING: Meaning-Definition-
II Nature and scope- Evolution-Key concepts and Terminology- Importance of 6
Media Marketing in the Digital Age.
MEDIA CHANNELS AND PLATFORMS: Overview of Traditional and
III Digital Media Channels- Social Media Platforms: Facebook, Instagram, and 6
Twitter. Content sharing Platforms: Youtube, WhatsApp,
SnapChat,SearchEngines and SEO Basics
IV AUDIENCE TARGETING AND ENGAGEMENT: Identifying Target 6
Audience –understanding Audience Behaviour and preferences- creating
compelling messages-Technic for Audience Engagement and Interaction.
MEDIA METRIC AND ANALYSIS: Introduction to key metrics:
V Impression-clicks-conversions. Tools for Tracking and Analysing Media 6
Campaigns: click- through rate-Engagement-Reach. Using Analytics to
refine strategies
TOTAL 30
Course Texts
1. Fine Robert, The Big Book of social media: Case Studies, Stories, Perspectives,
Yorkshire Publishing, OK, USA, 2010
2. Liana “Li” Evans, Social Media Marketing, 1st Edition Pearson Publications, 2011.
3 Philip Kotler, Marketing 4.0, Moving from Traditional to Digital.
Reference Books
1. Shameem A (Ed.), New Media Marketing: Re-Inventing new avenues, Excel Books. New
Delhi, 2009
2. Kotler Philip Gary Armstrong, Prafulla Y. Agnihotri, and Ehsan UI Haque, Principles of
Marketing, Person Education, ed. 13, 2010
3. Zeithaml Valarie A., Mary Joe Bitner, Services Marketing – Integrating Customer Focus
Across the Firm, Ed., 5, Tata McGraw Hill, New Delhi. 2010
4. Michael Branding, Social Media Marketing and Facbook Marketing,
Web Resources
1 https://www.marketingevolution.com/marketing-essentials/advertising-media- guide
2 https://ruomo.lib.uom.gr/bitstream/7000/550/1/Social%20Media%20Metrics%20and%20Anal ytics%20in
%20Marketing%20-%20S3M.pdf
3 https://opentextbc.ca/foundationsdigitalmarketing/chapter/target-market-and- audiences/
Course Outcomes
CO1 The concept of Marketing Process and Marketing Mix.
CO2 Importance of Media Marketing Digital Age.
CO3 Overview of Digital Channels and Platforms
CO4 Identifying the Audience Target and Behaviour
CO5 Defining the Tools of tracking and analysing media

SKILL ENHANCEMENT COURSE: 3
PERSONAL INVESTMENT
Semester: II
23U2COSEC3 2 2 2 25 75 100
Learning Objectives
LO1 To enable the students to realize the significance of personal financial planning
LO2 To help the student understand with various investment avenues available.
LO3 To familiarise the students to understand the relationship between risk and return in
investment.
LO4 To gain an understanding about the Investment analysis.
LO5 To know the importance of technological development and its digital financial service .
Hours
INTRODUCTION
I Investment – Objectives of Investment - Investment Vs. Speculation – 6
Investment Process – Investment Information – Personal financial planning
INVESTMENT AVENUES:
II Bank Deposits – Post Office Saving Schemes – Gold & Silver – Real Estates 6
– Equity Shares & Debts – Government Securities – Mutual Funds –Life
Insurance & Tax Savings Instruments – Modern Investments
Risk & Return
III Risk – Systematic & Unsystematic Risks – Calculation of Risk - Return – 6
capital and Revenue Returns -calculation of return.
IV INVESTMENT ANALYSIS 6
Primary Market vs, Secondary Market – Fundamental analysis – Industry
analysis – Company analysis.
DIGITAL FINANCIAL SERVICE:
V Introduction of digital financial services – types of digital financial service- 6
Importance of digital finance. DEMAT Account – Meaning – Features –
Types – Benefits - Usages.
TOTAL 30
Course Texts
1. Natrajan L, Investment Management, Margam Publishers, Chennai, 2012
2. Prasanna Chandra, Investment Analysis and Portfolio Management with CD, Tata
McGraw-Hill Education, 4th Edition, New Delhi, 2012
Reference Books
1. Pandian Punithavathy, Security Analysis and Portfolio Management, Vikas Publishers, New
Delhi, 2010
2. Benjamin Graham (Revised Edition) The Intelligent Investor, Harpercollins India
Publication.
3. Mohnish Pabrai, The Dhandho Investor, Fingerprint Publication.
4. Philip Fisher, Common Stocks and Uncommon Profits, Manjul Publishing House
5. Parag Parikh, Value Investing and Behavioral Finance, Vision Books Publication
Web Resources
https://investor.vanguard.com/investor-resources-education/portfolio-
1 management/performancedetails#:~:text=known%20as%20return.,Returns,risk
%20associated%20with%20the%20investment
2 https://sist.sathyabama.ac.in/sist_coursematerial/uploads/SBAA7002.pdf
3 https://pubdocs.worldbank.org/en/230281588169110691/Digital-Financial-Services.pdf
Course Outcomes
CO1 Preparing financial planning for the individuals
CO2 Evaluating Risk and Return for investment.
CO3 Understanding the various sources of investment
CO4 To analyse the investment portfolios
CO5 To understand the importance of DEMAT account.
SEMESTER - III
CORE – VI: COMPANY LAW
Subject Inst. Marks

L T P S Credits
5 4 5 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013

Subject Inst. Marks
L T P S Credits
Code To have an understanding on the formation
LO2 Hours
of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up

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

CO1 3 2 3 2 3 3 2 3 3 2 2
CO2 3 2 3 2 3 3 2 3 3 2 2
CO3 3 2 3 2 3 3 2 3 3 2 2
CO4 3 2 3 2 3 3 2 3 3 2 2
CO5 3 2 3 2 3 3 2 3 3 2 2
TOTAL 15 10 15 10 15 15 10 15 15 10 10
AVERAGE 3 2 3 2 3 3 2 3 3 2 2

SECOND YEAR – SEMESTER – III
ELECTIVE - III: BUSINESS LEGISLATION
Subject Inst. Marks

L T P S Credits
3 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the Factories Act, 1948
LO2 To provide insights on the Foreign Exchange Management Act, 1999
LO3
To inculcate knowledge about the Prevention of Money Laundering Act, 2002
LO4
To enable the students to learn about the Competition Act 2002
LO5
To familiarise the students about the existence of Intellectual Property Rights
No. of
Unit Contents
Hours
Marks
Factories Act 1948

Definitions - Objects –Scope – Approval – Licensing –
Registration of Factories – Notice by Occupier – General Duties
Subjectof Occupier and Manufacturer – Measures Inst. to be Taken by
L T P S Credits
Code
I Factories for Health, Safety and Welfare Hours
of Workers – Measures 12
– Special Provisions Relating to Hazardous Processes –
Working Hours of Adults – Additional Provisions Regulating
Employment of Women in a Factory – Employment of Young
Person and Children – Annual Leave with Wages – Penalties
and Procedures.
12
Foreign Exchange Management Act, 1999

II
Introduction - Board Structure of FEMA – Definitions -
Regulation & Management of Foreign Exchange - Contraventions
& Penalties – Procedure for Compliance.
12
Prevention of Money Laundering Act, 2002

III
Definitions – Punishment for the Offence of Money Laundering -
Obligations of Banking Companies - Financial Institutions and
Intermediaries or a Person Carrying on a Designated Business or
Profession - Adjudication Authorities & Procedures.
12
Competition Act, 2002
IV
Definitions - Prohibition of Agreements- Prohibition of Abuse of
Dominant Position – Competition Commission of India -
Establishment, Administration & Duties Powers – Competition
Advocacy - Adjudication Authorities – Penalties & Prosecution.
Marks
12
Intellectual Property Rights
SubjectIntellectual property rights (IPR) – An Introduction

Inst. - Kinds
L T P S Credits
Code
V Hours
of Intellectual Property Rights - Patent, Copyright, Trade Mark,
Design, Geographical Indication, Plant Varieties and Layout
Design
Genetic Resources and Traditional Knowledge – Trade Secret -
IPR in India: Genesis and development.
TOTAL 60
Course Outcomes
CO1
Acquire knowledge on Factories Act, 1948
CO2 Analyse the role of Foreign Exchange Management Act, 1999
Understand the practical implications of Prevention of Money Laundering Act,

CO3
2002
CO4 Evaluate the importance of Competition Act, 2002
CO5 Gain knowledge on Intelligence Property Rights
Textbooks
1 Akhilleshwar Pathak, Legal aspects of business, McGraw Hill Education, Noida
2 R.S.N. Pillai &Bagavathi, Legal aspects of business, S.Chand, New Delhi
Rashmi Aggarwal, Rajinder Kaur, Legal aspects of business, Pearson Education

3
Limited, New Delhi
4 P.K. Padhi, Legal aspects of business, PHI Learning, New Delhi

Subject Inst. Marks
L T P S Credits
Code Hours
Reference Books
1 Ravinder Kumar, Legal aspects of business, Cengage Learning, Nioda
2 Shawn Kopel, Guide to business law, Oxford University Press, England
3 M.C. Kuchhal, VivekKuchhal, Business Law, S Chand Publishers, New Delhi
4 C.L. Bansal. Business law, Taxmann, New Delhi
Web Resources
1 https://labour.gov.in/sites/default/files/Factories_Act_1948.pdf
2 https://legislative.gov.in/sites/default/files/A1999-42_0.pdf
3 https://stfrancislaw.com/blog/intellectual-property-rights/

CO1 3 2 3 2 2 2 3 2 3 2 2
CO2 3 2 2 2 3 2 3 2 3 2 2
CO3 3 2 3 2 3 2 3 2 3 2 2
CO4 3 2 2 2 2 2 3 2 3 2 2
CO5 3 2 3 2 2 2 3 2 3 2 2
TOTAL 15 10 13 10 12 10 15 10 15 10 10
AVERAGE 3 2 2.6 2 2.4 2 3 2 3 2 2
SECOND YEAR – SEMESTER - III

ELECTIVE - III: E- COMMERCE
(optional)
Subject Inst. Marks
L T P S Credits
3 3 4 25 75 100
Learning Objectives
LO1 To know the goals of Electronic commerce
LO2 To understand the various Business models in emerging E-commerce areas
LO3 To have an insight on the internet marketing technologies
LO4 To understand the benefits and implementation of EDI
LO5 To examine the ethical issues of E-commerce
Contents No. of
Unit
Hours
Marks
Introduction to E-Commerce
Subject Inst.
L T P S Credits
Code
I Hours 12
Defining E - Commerce; Main Activities of Electronic
Commerce; Benefits of E-Commerce; Broad Goals of Electronic
Commerce; Main Components of E-Commerce; Functions of
Electronic Commerce - Process of E-Commerce - Types of E-
Commerce; The World Wide Web, The Internet and the Web:
Features, Role of Automation & Artificial Intelligence in E-
Commerce.
E-Commerce Business Models & Consumer Oriented E

Commerce
E-commerce Business Models, Major Business to Consumer
II (B2C) Business Models, Major Business to Business (B2B) 12
Business Models, Business Models in Emerging E-Commerce
Areas - E-tailing: Traditional Retailing and E- retailing, Benefits
of E-retailing, Models of E-retailing, Features of E-retailing.
E-Commerce Marketing Concepts

The Internet Audience and Consumer Behaviour, Basic
III Marketing Concepts, Internet Marketing Technologies – 12
Marketing Strategy - E services: Categories of E-services, Web-
Enabled Services, Information-Selling on the Web.
Electronic Data Interchange & Security

Benefits of EDI, EDI Technology, EDI Standards, EDI
Communications, EDI Implementation, EDI Agreements, EDI
Security. Electronic Payment Systems, Need of Electronic
IV Payment System - Digital Economy - Threats in Computer 12
Systems: Virus, Cyber Crime Network Security: Encryption,
Protecting Web Server with a Firewall, Firewall and the Security
Policy, Network Firewalls and Application Firewalls, Proxy
Server.
Ethics in E-Commerce
Issues in E Commerce Understanding Ethical, Social and
V Political Issues in E-Commerce: A Model for Organizing the 12
Issues, Basic Ethical Concepts, Analysing Ethical Dilemmas,
Candidate Ethical Principles Privacy and Information Rights:
Information Collected at E-Commerce Websites.
TOTAL 60
CO Course Outcomes
CO1 Understand the role and features of world wide web

Subject Inst. Marks
L T P S Credits
Code Hours
CO2 Understand the Benefits and model of e-tailing
CO3 Use the web enabled services
CO4 Tackle the threats in internet security system
CO5 Know about the Ethical principles Privacy and Information Rights
Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition,

1
Pearson Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New

2
Delhi
David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,

3
McGraw-Hill, London
Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw-

4
Hill, Noida
5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai
Reference Books
Agarwala, K.N. and D. Agarwala, Business on the Net : What’s

1 and How’s of E-Commerce, McMillan Publisher India Pvt. Ltd.,
Chennai
Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New

2
Delhi
Elias M Awad, Electronic Commerce : From Vision to Fulfillment. PHI Learning

3
Pvt. Ltd., New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4
7.0 & MTS, Wrox Publishers, Mumbai
J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce-

5
Theory and Case Studies, The MIT Press, Cambridge, London
Web Resources
1 https://www.investopedia.com/terms/e/ecommerce.asp
https://www.webfx.com/industries/retail-ecommerce/ecommerce/basic-
2
ecommerce-marketing-concepts/
3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/

CO1 3 2 3 2 3 2 2 2 3 3 2
CO2 3 2 2 2 3 2 2 2 3 3 2
CO3 3 2 3 2 3 2 2 2 3 3 2
CO4 3 2 2 2 3 2 2 2 3 3 2
CO5 3 2 3 2 3 2 2 2 3 3 2
TOTAL 15 10 13 10 15 10 10 10 15 15 10
AVERAGE 3 2 2.6 2 3 2 2 2 3 3 2
SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
5 4 5 25 75 100
LO1 To know the types of Amalgamation, Internal and external Reconstruction

LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand theprocedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year
Contents No. of
Hours
Unit
Amalgamation, Internal & External Reconstruction
Amalgamation – Meaning - Purchase Consideration - Lump sum

Method, Net Assets Method, Net Payment Method, Intrinsic
Value Method - Types of Methods of Accounting
forAmalgamation -The Pooling of Interest Method - The
Purchase Method(Excluding Inter-Company Holdings).
I 15
Internal & External Reconstruction
Internal Reconstruction – Conversion of Stock – Increase and

Decrease of Capital – Reserve Liability - Accounting
Treatment of External Reconstruction
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions) -
II Non-Performing Assets - Rebate on Bills Discounted- Profit and 15
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.
Insurance Company Accounts:

Meaning of Insurance – Principles – Types – Preparation of Final
III Accounts of Insurance Companies – Accounts of Life Insurance 15
Business – Accounts of General Insurance Companies -New
Format.
Consolidated Financial Statements

Introduction-Holding & Subsidiary Company-Legal Requirements
IV Relating to Preparationof Accounts -Preparation of Consolidated 15
Balance Sheet (Excluding Inter-Company Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of
V Affairs and Statement of Deficiency or Surplus (List H) Order of 15
Payment – Liquidators Remuneration- Liquidator’s Final Statement
of Accounts.
TOTAL 75
Course Outcomes
Understand the accounting treatment of amalgamation, Internal and external

CO1
reconstruction
Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.
Synthesize and prepare final accounts of Insurance companies in the
CO3
prescribed format
CO4 Give the consolidated accounts of holding companies
CO5 Preparation of liquidator’s final statement of account
Textbooks
S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
1
Delhi.
Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II,
2
Himalaya Publishing House, Mumbai.
3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.
M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New
4
Delhi.
T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers,
5
Chennai
Reference Books
1 B.Raman, Corporate Accounting, Taxmann, New Delhi
2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi
3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing
4
house, Mumbai.
5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862
CO1 3 2 3 2 2 2 3 2 3 2 2
2 2
CO2 3 2 3 2 3 2 3 2 3
CO3 3 2 3 2 3 2 3 2 3 2 2
2 2
CO4 3 2 3 2 2 2 3 2 3
CO5 3 2 3 2 2 2 3 2 3 2 2
TOTAL 15 10 15 10 12 10 15 10 15 10 10
AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

SECOND YEAR– SEMESTER– IV
COREPAPERVIII –PRINCIPLES OF MARKETING
Subject Inst.Hou Marks
Code L T P S Credits rs
CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To know the concept and functions of marketing

LO2 To understand the importance of market segmentation
LO3 To examine the stages of new product development
LO4 To gain knowledge on the various advertising media
LO5 To analyse the global market environment
Hours
Introduction to Marketing
Meaning–Definition and Functions of Marketing– Evolution of

I Marketing Concepts–Innovations in Modern Marketing. Role and 15
Importance of Marketing - Classification of Markets - Niche
Marketing.
Market Segmentation
Meaning and definition-Benefits–Criteria for segmentation–Types

of segmentation–Geographic–Demographic–Psychographic–
Behavioural–Targeting, Positioning & Repositioning -
II 15
Introduction to Consumer Behaviour–Consumer Buying Decision
Process and Post Purchase Behaviour –– Motives. Freud’s Theory
of Motivation.
Product&Price
III 15
MarketingMix––anoverviewof4P’sofMarketingMix–
Product–IntroductiontoStagesofNewProductDevelopment–
ProductLifeCycle––Pricing–Policies-Objectives–
FactorsInfluencingPricing– Kinds of Pricing.
PromotionsandDistributions
Elements of promotion–Advertising–0bjectives -Kinds of

AdvertisingMedia- Traditional vsDigital Media - Sales Promotion
– types ofsalespromotion–PersonalSelling–
IV 15
Qualitiesneededforapersonalseller-ChannelsofDistribution for
Consumer Goods- Channel Members – ChannelsofDistribution
for IndustrialGoods.
CompetitiveAnalysisandStrategies
Global MarketEnvironment–Social Responsibility and Marketing

Ethics - RecentTrendsinMarketing –ABasicUnderstanding ofE–
Marketing& M–Marketing–E-Tailing–CRM–MarketResearch–
V 15
MISandMarketingRegulation.
TOTAL 75
CO CourseOutcomes
CO1 Developanunderstandingontheroleandimportanceofmarketing
CO2 Applythe4p’s ofmarketingintheirventure
CO3 Identifythefactorsdeterminingpricing
CO4 UsethedifferentChannels ofdistributionofindustrialgoods
CO5 UnderstandtheconceptofE-marketingandE-Tailing
Textbooks
1 PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEduc
ation.NewDelhi
2 Dr.C.B.Gupta& Dr.N.RajanNair,Marketing
Management,SultanChand&Sons, NewDelhi.
3 Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHou
se,Chennai
4 Dr.N.RajanNair,Marketing,SultanChand&Sons.New Delhi
5 NeeruKapoorPrinciplesOfMarketing,PHILearning,NewDelhi
ReferenceBooks
1 ProfKavitaSharma,DrSwatiAgarwal,PrinciplesofMarketingBook,Tax
mann,newdelhi
2 Dr.J.Jayasankar,MarketingManagement,MarghamPublications,Chennai.
3 Assael,H.ConsumerBehaviourand MarketingAction,USA:PWS-Kent
4 Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA:

HoughtonMifflinCompany
5 BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Blo
omburyPublishing, India
NOTE:LatestEdition ofTextbooksMaybeUsed
WebResources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
3 https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
management/

CO1 3 2 3 2 2 2 2 2 2 3 2
CO2 3 2 3 2 3 2 2 2 2 3 2
CO3 3 2 3 2 3 2 2 2 2 3 2
CO4 3 2 3 2 2 2 2 2 2 3 2
CO5 3 2 3 2 2 2 2 2 2 3 2
TOTAL 15 10 15 10 12 10 10 10 10 15 10
AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2
ELECTIVE IV - FINANCIAL SERVICES
Subject Inst. Marks

L T P S Credits
4 3 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
To enrich their knowledge on key areas relating to management of financial

LO2
products and services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
Marks
Subject Inst.
L T P S Credits
Code
Prerequisite: Should have studied Commerce inHours
XII Std
Contents No. of
Unit
Hours
Introduction to Financial System

Structure of Financial System – Role of Financial System in
Economic Development – Financial Markets and Financial
I Instruments – Capital Markets – Money Markets – Primary Market 9
Operations – Role of SEBI – Secondary Market Operations –
Regulation – Functions of Stock Exchanges – Listing –
Formalities – Financial Services Sector Problems and Reforms.
Introduction to Financial Services

Concept, Nature and Scope of Financial Services – Regulatory
II Frame Work of Financial Services – Growth of Financial Services 9
in India – Merchant Banking – Meaning-Types – Responsibilities
of Merchant Bankers – Role of Merchant Bankers in Issue
Management – Regulation of Merchant Banking in India.
Venture Capital and Leasing

Venture Capital – Growth of Venture Capital in India – Financing
III Pattern under Venture Capital – Legal Aspects and Guidelines for 9
Venture Capital, Leasing – Types of Leases – Evaluation of
Leasing Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of
IV CRISIL, ICRA and CARE. Factoring, Forfeiting and Bill 9
Discounting – Types of Factoring Arrangements – Factoring in the
Indian Context.
Mutual Funds
V Mutual Funds – Concept and Objectives, Functions and Portfolio 9

Classification, Organization and Management – De-mat Services-
Need and Operations- Role of NSDL and CSDL.
TOTAL 45
Course Outcomes
Marks
Subject Inst.
L T P S Credits
CodeSummarise the role and function of the financial
CO1 Hourssystem
Gain practical knowledge on key areas relating to management of financial

CO2
products and services
CO3 Familiarize students about Venture Capital, Leasing.
CO4 Infer the importance of the Credit Rating system.
Understand various types of Mutual funds schemes and the roles of NSDL and
CO5
CSDL.
Textbooks
1 Gurusamy.S, Financial Services, Tata McGraw Hill, Noida.
2 C. Rama Gopal, Financial Services, Vikas Publishing House, Noida.
3 M.Y.Khan, Financial Services, Tata McGraw Hill, Noida.
4 E. Dharmaraj, Financial Services, S.Chand, New Delhi.
Reference Books
Mike Heffner, Business process management in Financial Services, F.W. Olin

1
Graduate school of Business, United States.
Perry Stinson, Bank management and Financial Services,Clanrye International,

2
USA.
E. Gordon and K. Natarajan, Financial Market and Services, Himalaya

3
Publishing House, Mumbai.
4 B. Santhanam, Financial Services, Margham Publications, Chennai.

Subject Inst. Marks
L T P S Credits
Code Hours
Web Resources
https://www.civilserviceindia.com/subject/Management/notes/leasing-hire-
1
purchase-and-venture-capital.html
2 https://corporatefinanceinstitute.com/resources/fixed-income/credit-rating/
3 https://scripbox.com/mf/what-is-mutual-fund/

CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4
SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: CONSUMERISM & CONSUMER PROTECTION
Subject Inst. Marks
L T P S Credits CIA External Total
Code Hours
3 3 3 25 75 100
Learning Objectives
LO1 To understand the nature of consumers and consumerism
LO2 To know how consumers are exploited
LO3 To be familiar with consumer rights and duties
LO4 To learn about Consumer Protection Act
LO5 To gain insights into consumerism in India.
Contents No. of
Unit
Hours
Marks
Consumerism
Subject Inst.
I L
Meaning T Consumer
of P S andCredits
Customer -Consumer Movements – 9
Code Hours
Historical Perspectives-Concept of Consumerism –Need and
Importance.
Consumer Exploitation
Meaning and Causes of Consumer Exploitation- Forms of
II Consumer - Exploitation – Underweight Measures, High Prices,
Substandard Quality, Poor or Inadequate After Sales Services-
Challenges of Consumer Exploitation.
Consumer Rights and Duties

Consumer Rights – John F Kennedy’s Consumer Bill of Rights. -
III Types of Consumer Rights – Right to Safety, Right to Information
(RTI), Right to Redressal, Right to Consumer Education -Duties of
Consumers.
Consumerism in India
IV Reasons for the Growth of Consumerism in India - Recent Trends
in Consumerism - Problems Faced by Consumers in India.
Marks
9
Consumer Protection Act 2019

Subject Consumer Protection Council – Central, State,
Inst. Districts Consumer
V L T P S Credits
Code Protection Hours
Councils- Consumer Dispute Redressal Mechanism.
TOTAL 45
Course Outcomes
CO1 Remember and recall aspects in consumerism
CO2 Identify the reasons for consumer exploitation
CO3 Discover the rights and duties of a consumer
CO4 Create an environment which protects the consumers in India
CO5 Critically appraise the consumer Protection Act
Textbooks
Premavathy and Mohini Sethi, Consumerism – Strategies and Tactics, CBS

1
Publication
Prof Kavita Sharma, Dr Swati Aggarwal, Principles of Marketing Book,

2
Taxmann
3 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.

Subject Inst. Marks
4 L T P S Credits
Assael, H, Consumer Behaviour and Marketing
Code Hours Action, PWS-Kent, USA
Reference Books
Hoyer, W.D.. and MacInnis, D.J., Consumer Behaviour, Houghton Mifflin

1
Company, USA
2 Y.V. Rao, Consumer Protection Act, 1986, Asia Law House, Hyderabad
G B. Reddy and Baglekar Akash Kumar, Consumer Protection Act, Eastern

3
Book Company, Bengaluru
Web Resources
1 https://lawcorner.in/forms-of-consumer-exploitation/
https://consumeraffairs.nic.in/en/organisation-and-units/division/consumer-
2
protection-unit/consumer-rights
3 http://www.chdslsa.gov.in/right_menu/act/pdf/consumer.pdf

CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 2 2 3 2 2 2 3 2 2
CO3 3 2 3 2 3 2 2 2 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2
TOTAL 15 10 13 10 12 10 10 10 15 10 10
AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

Elective IV- Operation Research
Inst. Marks
Subject Code L T P S Credits
Hours
CIA External Total
3 3 3 25 75 100
Learning Objectives
LO1 To introduce the students to operations research and linear programming.
LO2 To impart knowledge about transportation and assignment problems.
LO3 To get acquainted with game theory and simulation.
To develop abilities to analyse and manage inventories using various

LO4
methods.
LO5 To acquire knowledge on network analysis.
Prerequisite: Should have studied Statistics in 1st year B.Com.
No. of
UNIT Contents
Hours
Marks
Introduction to Operations research and Linear

Programming Problem
Inst.
Hours
Operations research – Origin and development - Role in
I decision making - Phases and approaches to OR - Linear 9
programming problem – Applications and limitations -
Formulation of LPP - Optimal Solution to LPP - Graphical
method - Simplex Method
Transportation and Assignment problem

Transportation Problem – methods - North West corner
II method - Least cost method - Vogel’s approximation method 9
- Moving towards optimality - Stepping stone & MODI
methods - Assignment problem
Game Theory and Simulation

Game Theory- different strategies followed by the players in
III a game - Optimal strategies of a game using maxi-min 9
criterion - Dominance property - Graphical method -
Simulation
Inventory Management
Introduction to inventory systems, inventory classification.
Economic order quantity (EOQ) model, Single period
IV probabilistic inventory models with discrete and continuous 9
demand, determination of reorder point for deterministic and
probabilistic Inventory System. Basic concepts of Just-in-
Time (JIT) and Material Requirement Planning (MRP)
Network Analysis
V Network models- CPM and PERT Determination of Critical 9

Path Method (CPM)- PERT cost- Crashing a project-
Scheduling of a project- Application of PERT and CPM.
Total 45
CO Course Outcomes
Frame a linear programming problem for quantitative decisions in business

CO1
planning.
Optimise economic factors by applying transportation and assignment

CO2
problems.
Apply the concept of game theory and simulation for optimal decision
CO3
making.
CO4 Analyse and manage inventories to meet the changes in market demand.
Marks
Inst.
Hours
Construct networks including PERT, CPM for strategic management of
CO5
business projects.
Textbooks
1. C.R.Kothari, “Quantitative Techniques”, Vikas Publications, Noida
V.K. Kappor, "Operations Research - Problems and Solutions", Sultan

2.
Chand & Sons Publisher, New Delhi
Anand Sharma, Operation Research, Himalaya Publishing House, 2014,

3.
Mumbai
4. M Sreenivasa Reddy, Operation Research, CENGAGE, New Delhi
S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints

5.
Private Limited
Reference Books
- S Kalavathy, Operations Research, Vikas Publications, Noida
S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New Delhi.

-
2019
Sarangi, SK Applied Operations Research and Quantitative Methods,

-
Himalaya Publishing House, 2014, Mumbai
ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th

-
Edition, New Delhi 2021
- P.R.Vittal - Operation Research, Margham Publications, Chennai
Web Resources
1. www.orsi.in
2. www.learnaboutor.co.uk
3. www.theorsociety.com
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PSO PSO PSO
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8
1 2 3
CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 3 2 2 2 2 2 3 2 2
CO3 3 2 3 2 3 2 2 2 3 2 2
CO4 3 1 3 2 3 2 2 2 3 2 2
CO5 3 3 3 2 3 2 2 2 3 2 2
TOTAL 15 11 15 10 13 10 10 10 15 10 10
AVERAG 3 3 2
3 2.2 2 2.6 2 2 2 2
E
3-Strong, 2-Medium , 1- Low
THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I
Subject Inst. Marks

L T P S Credits
5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.

No. of
Unit Contents
Hours
Introduction of Cost Accounting

Definition-Nature and Scope – Principles of Cost Accounting –
I Cost Accounting and Financial Accounting - Cost Accounting 15
Vs Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.
Marks
SubjectCost Sheet and Methods of Costing Inst.
L T P S Credits
Code
II Hours
Preparation of Cost Sheet - Tenders & Quotations - 15
Reconciliation of Cost and Financial Accounts –Unit Costing-
Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials –
III EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different Methods of Incentive Payments - Idle time–
Overtime – Labour Turnover - Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and
Apportionment of Overheads – Basis of Apportionment –
V Primary and Secondary Distribution - Absorption of 15
Overheads – Methods of absorption Preparation of
Overheads Distribution Statement – Machine Hour Rate –
Computation of Machine Hour Rate.
TOTAL 75
Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
2
Chand & Co, New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications,

3
New Delhi
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi

Subject Inst. Marks
L T P S Credits
Code Hours
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision

1
Making, 1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani
2
Publishers, New Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New

3
Delhi
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd.

4
Chennai
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-
1
accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost

PSO PSO PSO

1 2 3
CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 2
CO3 3 2 3 2 2 2 2 2 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2
TOTAL 15 10 13 10 10 10 10 10 15 10 10
AVERAG 2.6 2 3 2 2
3 2 2 2 2 2
E

CORE – X: BANKING LAW AND PRACTICE
Subject Inst. Marks

L T P S Credits
5 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act
1949 applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking
system around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its
organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion
LO4 To understand how capital fund of commercial banks, objectives and process of
Asset securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers,

crossing of cheques, endorsement etc.
Contents No. of
Unit
Hours
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
I Development - Banking Structure in India – Public Sector Banks, 15
Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small
Finance Banks - Banking System – Branch Banking - Unit Banking -
Universal Banking- Financial Inclusion
Central Bank and Commercial Bank

Central Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank – Credit Creation.
II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) -
Role of Banks in Economic Development.
Marks
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank
Account- Jan Dhan Yojana - Account Statement vs Passbook vs
Subject Inst.
L T - Banker
e-statement P S Customer
Credits
Relationship
Code
III Hours - Special Types of 15
Customers –KYC norms.
Loans & Advances –Lending Sources- Lending Principles-Types of
Loans - classification of assets and income recognition / provisioning
(NPA) – Repo Rate & Reverse Repo Rate - securities of lending-
Factors influencing bank lending.
Negotiable Instruments Act Negotiable Instruments – Meaning &

Definition – Characteristics -Types of negotiable instruments.
Crossing of Cheques– Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
Endorsement - Meaning-Components-Kinds of Endorsements-Cheques
IV payable to fictitious person Endorsement by legal representative – 15
Negotiation bank-Effect of endorsement-Rules regarding
Endorsement. Paying banker - Banker’s duty - Dishonouring of
Cheques- Discharge by paying banks - Payments of a crossed cheque -
Refusal of cheques Payment. Duties of Collecting Banker-Statutory
protection under section 131-Collecting bankers’ duty –RBI
instruction –Paying Banker Vs Collecting Banker- Customer
Grievances-Grievance Redressal –Banking Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking–Anywhere Banking-Any Time Banking-
V Electronic Mobile Wallets. ATM – Concept - Features - Types-. 15
Electronic money-Meaning-Categories-Merits of e-money -
National Electronic Funds Transfer (NEFT), RTGS, IMPS, UPI
and Digital currency – Differences - Safety and Security in Digital
Banking.
TOTAL 75
Course Outcomes
Aware of vvarious provision of Banking Regulation Act 1949 applicable to

CO1
banking companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central

CO2
Banking system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion
Marks
Subject Inst.
L T P S Credits
Code Evaluate the role of capital fund of commercial
CO4 Hoursbanks, objectives and process of
Asset securitization etc
Define the practical banking systems relationship of bankers and customers,

CO5
crossing of cheques, endorsement etc.
Textbooks
1 Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,

Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi
K P Kandasami, S Natarajan & Parameswaran, Banking Law and Practice, S

5
Chand publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication,

Chennai
2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,
Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
William Amasa Scott, Money And Banking: An Introduction To The Study Of

4
Modern Currencies, Kesinger publication, USA
NektariosMichail, Money, Credit, and Crises: Understanding the Modern

5
Banking System, Palgrave Macmillan, London
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 2 2 3 3 2
PSO PSO PSO
1 2 3
CO2 3 2 2 2 3 2 2 2 3 3 2
CO3 3 2 3 2 3 2 2 2 3 3 2
CO4 3 2 2 2 3 2 2 2 3 3 2
CO5 3 2 3 2 3 2 2 2 3 3 2
TOTAL 15 10 13 10 15 10 10 10 15 15 10
AVERAG 2.6 2 3 2
3 2 2 3 2 2 3
E

CORE – XI: INCOME TAX LAW AND PRACTICE- I
Subject Inst. Marks

L T P S Credits
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assessee and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the
calculation of income from House property.
LO5 To compute the income from Business & Profession considering its basic
principles & specific disallowances.
Contents No. of
Unit
Hours
Introduction to Income Tax

Introduction to Income Tax – History – Objectives of Taxation -
Features of Income Tax – Meaning of Income – Types –
I
Important Definitions Under the Income Tax Act –Types of 15
Assessee – Income exempted under
Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions – 15
Incidence of Tax and Residential Status – Problems on
Residential Status and Incidence of Tax.
Income from Salary

Salary Income - Definition – Allowances –Taxability -
III Perquisites – Kinds of Perquisites –Types of Provident Fund - 15
Gratuity – Pension – Commutation of Pension – Deduction of
Salary - Profits in Lieu of Salary - Computation of Salary
Income .
Marks
Income from House Property

Subject Inst.
L from
Income T HouseP Property
S Credits
–Basis of Charge – Annual Value
Code
IV Hours 15
– Gross Annual Value, Net Annual Value - Let-out vs Deemed
to be let out Self-Occupied Property – Deductions –
Computation of Income from House Property.
Profits and Gains from Business or Profession

Income from Business or Profession – Allowable Expenses –
Expenses Disallowed - General Deductions – Depreciation –
Undisclosed Income & Investments, Unexplained expenditure
V (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of 15
Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis
(Deemed Income) – Computation of Income from Business or
Profession.
TOTAL 75
Course Outcomes
Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income Tax Act.
CO2 Assess the residential status of an assessee& the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice,
1
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.
Marks
Subject Inst.
L T P S Credits
Code Hours
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai
2 Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to

4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan
5
& Chand Sons, New Delhi.
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
3 https://taxguru.in/income-tax/income-house-properties.html

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 2 2 3 3 2
CO2 3 2 2 2 2 2 2 2 3 2 2
CO3 3 3 3 2 3 2 2 2 3 3 2
CO4 3 2 2 2 2 2 2 2 3 3 2
CO5 3 3 3 2 3 2 2 2 3 2 2
TOTAL 15 12 13 10 13 10 10 10 15 13 10
AVERAG 2.6 2 3 2
3 2.2 2 2.6 2 2 2.6
E
THIRD YEAR – SEMESTER – V
CORE –XII : AUDITING & CORPORATE GOVERNANCE
Subject Inst. Marks

L T P S Credits
5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Contents No. of
Unit
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between
I Auditing and Accounting – Objectives – Advantages and
15
Limitations of Audit – Scope of Audit – Classifications of Audits –
Audit of For Profit enterprises and Non–profit Organizations
Audit Procedures and Documentation

Audit Planning – Audit Programme – Procedures - Internal Audit -
II Internal Control – Internal Check System – Vouching – Cash and 15
Trade Transactions - Verification of Assets and Liabilities and its
Valuation
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
III Liabilities of Auditor –Audit Report - Recent Trends in Auditing - 15
Information Systems Audit (ISA) – Auditing around the computer
– Auditing through the computer - e-audit tools.
Marks
Introduction to Corporate Governance
SubjectConceptual Framework of Corporate Governance:

Inst. Theories &
L T P S Credits
Code Models, Broad Committees - CorporateHours
IV
Governance Reforms.
15
Major Corporate Scandals in India and Abroad: Common
Governance Problems Noticed in various Corporate Failures.
Introduction to Environment, Social and Governance (ESG - Code
of Conduct – Directors and Auditors
Corporate Social Responsibility

Concept of CSR, Corporate Philanthropy, Strategic Relationship of
V CSR with Corporate Sustainability - CSR and Business Ethics, 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy
Rules
TOTAL 75
Course Outcomes
CO1 Define auditing and its process.
CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.
CO4 Define the concept of Corporate Governance.
CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
1. Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1
New Delhi
1. B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&

2
Sons New Delhi.
2. Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance,

3
Sahithya Bhawan Publications, Agra
ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,

4
New Delhi.
Reference Books
1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 3. Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra
3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech

Press, New Delhi.
4 4. Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.
Web Resources
1 https://www.wallstreetmojo.com/audit-procedures/
2 https://theinvestorsbook.com/company-auditor.html
3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

PSO PSO PSO
1 2 3
CO1 3 2 3 2 3 2 3 3 3 3 2
CO2 3 2 2 2 2 2 2 2 3 2 2
CO3 3 3 3 2 3 2 3 3 3 3 2
CO4 3 2 2 2 2 2 2 2 3 3 2
CO5 3 3 3 2 3 2 3 3 3 2 2
TOTAL 15 12 13 10 13 10 13 13 15 13 10
AVERAG 2.6 3 2
3 2.2 2 2.6 2 2.6 2.6 2.6
E

DISCIPLINE SPECIFIC ELECTIVE – 1 / 2 : FINANCIAL MANAGEMENT
Subject Inst. Marks

L T P S Credits
5 3 4 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Contents No. of
Unit
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
I Financial Management. Finance - Sources of Finance-Role of
Financial Manager - Financial Goals- Profit maximization Vs. 12
Wealth Maximization – Concept of Time Value Money –Risk and
Return – Components of Financial Management.
Marks
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors
determining Capital Structure – Various approaches of Capital
Subjectstructure Inst.
L T P S Credits
Code
II Hours 12
Cost of Capital – Meaning – Factors determining cost of capital -
Methods - Cost of Equity Capital – Cost of Preference Capital –
Cost of Debt – Cost of Retained Earnings – Weighted Average (or)
Composite Cost of Capital (WACC) Leverage – Concept –
Operating and Financial Leverage
Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation
Capital Budgeting Appraisal Methods: Traditional Methods -
III 12
Payback Period – Accounting Rate of Return (ARR).
Discounted Cash-flow Methods: Net Present Value (NPV) –
Internal Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend
IV Payment – Provisions on Dividend Payment in Company Law – 12
Dividend Models - Walter’s Model - Gordon’s Model – M&M
Model.
Working Capital Decision

Working Capital - Meaning and Importance – Classification -
V Working Capital Cycle - Factors Influencing Working Capital – 12
Determining Working Capital - Management of Current Assets:
Inventories, Accounts Receivables and Cash.
TOTAL 60
Course Outcomes
CO1 Recall the concepts in financial management.
CO2 Apply the various capital structure theories.
CO3 Apply capital budgeting techniques to evaluate investment proposals.
CO4 Determine dividend pay-outs.
CO5 Estimate the working capital of an organization.
Textbooks
Marks
Subject Inst.
1. R.K. L
Code
T Shashi
Sharma, P K S Gupta,
Credits
Financial Management,
Hours Kalyani Publications,
1
New Delhi.
M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education,

2
Noida.
3 I.M. Pandey, Financial Management, Vikas Publications, Noida.
Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand &

4
Sons, New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya

5
Reference Books
1 1. Prasana Chandra, Financial Management, Tata McGraw Hill, NewDelhi.
2 2. I.M. Pandey, Financial Management, Vikas Publishing, Noida.
3 3. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.
4. A.Murthy, Financial Management, ,Margham Publications, Chennai.
4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole

5.
Publishers, Chennai.
Web Resources
https://efinancemanagement.com/financial-management/types-of-financial-
1
decisions
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 3 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 3 2 2 2 3 2 2
PSO PSO PSO
1 2 3
CO5 3 3 3 2 3 2 3 3 3 2 2
TOTAL 15 12 13 10 15 10 13 13 15 10 11
AVERAG 2.6 3 2 2.1

3 2.2 2 3 2 2.6 2.6
E

DISCIPLINE SPECIFIC ELECTIVE – 2 /2 : INDIRECT TAXATION
Subject Inst. Marks

L T P S Credits
4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Contents No. of
Unit
Hours
Introduction to Indirect Tax

Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax
I Levies – Contribution to Government Revenues – Role of 12
Indirect Taxation – Merits and Demerits of Indirect Taxation –
Reforms in Indirect Taxation – Introduction to Foreign Trade
Policy (FTP) 2023
Marks
An Overview of Goods & Service Tax (GST)
SubjectIntroduction of Goods and Service Tax Inst.in India–– Kelkar

L T P S Credits
Code Committee - Constitutional AmendmentHours
II
- Goods and Service
12
Tax: Concepts, Meaning, Significance, Features and Benefits -
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of GST.
CGST & IGST Act 2017

Supply – Meaning – Classification – Time of Supply – Valuation
–Voluntary – Compulsory – Input Tax Credit – Eligibility –
III Reversal – Reverse charge Mechanism – E–Way Bill - Various 12
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.– Anti Profiteering Rules – Doctrine of
Unjust Enrichment
Procedures under GST

Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic
IV Credit Ledger, Electronic Cash Ledger, Different Assessment 12
under GST, Interest Penalty under GST, Mechanism of Tax
Deducted at Source (TDS) and Tax Collected at Source (TCS),
Audit under GST.
Customs Act 1962
V Custom Duty: Concepts; Territorial Waters - High Seas - Levy of 12

Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.

Marks
Subject Inst.
L Mehrotra
Dr. H.C. T P &Prof
S .V.P Credits
Agarwal, Goods
Code
2 Hours and Services Tax (GST),
Sahitya Bhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,

2
Chennai.
Study Material on GST - The Institute of Chartered Accountants of India /The

3
Institute of Cost Accountants of India, Chennai.
4 Guidance material on GST issued by CBIC, Government of India.
Web Resources
https://iimskills.com/goods-and-services-tax/#:~:text=GST-%20an%20acronym
1 %20for%20Goods%20and%20Services%20Tax-,etc.%2C%20to%20stand
%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure
3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
3 2.2 2 2.6 2 2.6 2.6
E
DISCIPLINE SPECIFIC ELECTIVE – 3 /4 : HUMAN RESOURCE MANAGEMENT
Subject Inst. Marks

L T P S Credits
4 3 4 25 75 100
Learning Objectives
C1 To explore to the aspects relating of Human resource management
C2 Toequip with the various processes of Recruitment and Selection
C3 To be acquainted with Training methods and the concept of Performance

Appraisal
C4 To learn about Industrial Relations
C5 To assimilate knowledge on employee welfare.
No. of
Unit Contents
Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role
and Qualities of a HR Manager - Human Resource Planning -
I Meaning, Definition, Importance, Factors Affecting HRP, Process 12
Involved in Human Resource Planning. Human Resource
Information System (HRIS) - Job Analysis, Need for Job Analysis,
Steps in Job Analysis, Job Description and Specification.
RECRUITMENT AND SELECTION

Definition – Objectives – Factors affecting recruitment – internal
II and external source of recruitment – Selection Process – 12
Curriculum Vitae –Test- types– Kinds of employment interview –
Medical Screening – Appointment Order.
No. of
Unit Contents
Hours
TRAINING AND DEVELOPMENT

Induction – Training – Methods – Techniques – Identification of
III the training needs – Training and Development – Performance 12
appraisal – Transfer – Promotion and termination of services –
Career Development.
INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication –
IV SettlementLabour Relation – Functions of Trade Unions – Forms 12
of collective bargaining-Workers’ participation in management –
Types and effectiveness.
.
EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
V Limitations, Types of Employee Welfare, Statutory and Non- 12
Statutory Welfare Measures, and Labour Welfare Theories- Social
Security, Health, Retirement &Other Benefits- Remuneration –
Components of remuneration – Incentives – Benefits
TOTAL 60
CO Course Outcomes
Examine the role of HRM in the new ageorganisation and plan man power
CO1
requirements andimplement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Trainning
Estimate, defend and handle legal compliance in

CO4 HRM involving trade union disputes and employee
retention.
CO5 Formulate strategies for employee welfare.
Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education,

1
Noida.
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya

2
No. of
Unit Contents
Hours
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.
P.Subba Rao, Personnel and Human Resource Management, Himalaya

4
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons

1
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.J Srinivasan, Human Resource Development, Margham

3
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-2/employee-
3
welfare/employee-welfare/99778

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.2
3 2.2 2 2.6 2 2.6 2.6
E

DISCIPLINE SPECIFIC ELECTIVE – 4 /4 :OFFICE MANAGEMENT & SECRETARIAL PRACTICE
Subject Inst. Marks
L T P S Credits
Code Hours
CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To familiar with modern office management.
LO2 Tofamiliar with the work atmosphere
LO3 To train the students in maintaining and running the office effectively.
LO4 To understand and organize data records
LO5 To gain knowledge about the role of a secretary
No. of
Unit Contents
Hours
Modern Office and Its Function

Introduction — Meaning of Office—Office Work—Office Activities
I —The Purpose of an Office— Office Functions — Importance of 12
Office—The Changing Office—The Paperless Office — Office
Management - Elements— Functions — Office Manager — Success
Rules for Office Managers—The Ten Commandments.
Office Space and Environment Management

Introduction— Principles — Location of Office — Office Building —
Office Layout —Preparing the Layout — Re-layout — Open and
II Private Offices — New Trends in Office Layout. Office Lighting— 12
Types of Lighting Systems—Designing a Lighting System - Benefits
of Good Lighting in Office —Ventilation—Interior Decoration -
Furniture — Freedom from Noise and Dust — Safety from Physical
Hazards—Sanitary Requirements—Cleanliness —Security—Secrecy.
Office Systems and Procedures

The Systems Concept —Definitions—Systems Analysis —Flow
III of Work—Analysis of Flow of Work — Role of Office Manager 12
in Systems and Procedures — Systems Illustrated - Office
Machines and Equipments. Office forms – Design, Management
and Control
Marks
Records Management
Records — Importance of Records — Records Management —
Filing —Essentials and Characteristics of aInst.
Subject Good Filing System —
L T P S Credits
CodeClassification and Arrangement of Files Hours
— Filing Equipment —
IV Methods of Filing — Modern Filing Devices — Centralised vs. 12
Decentralised Filing — Indexing — Types of Indexing—Selection
of Suitable Indexing System—The Filing Routine — The Filing
Manual — Records Retention — Evaluating the Records
Management Programme—Modern Tendencies in Records Making
Secretarial Practice
Role of Secretary: Definition; Appointment, Duties and
Responsibilities of a Personal Secretary - Qualifications for
V Appointment as Personal Secretary. Modern Technology and Office 12
Communication, Email, Voice Mail, Internet, Multimedia, Scanner,
Video-Conferencing, Web-Casting. Agenda and Minutes of Meeting.
Drafting, Fax-Messages, Email. Maintenance of Appointment Diary.
TOTAL 60
Course Outcomes
CO1 Familiarised with modern office management
CO2 Adapt with the modern work atmosphere
CO3 Trained in maintaining the office independently and effectively
CO4 Ability to organize data records in office
CO5 Motivated to act as a company secretary
Textbooks
R S N Pillai &Bagavathi , Office Management, S Chand Publications, New

1
Delhi
2 P.K. Ghosh, Office Management, Sultan Chand & Sons, New Delhi.
3 R.K. Chopra, Office Management, Himalaya Publishing House, Mumbai.
4 Bhatia, R.C. Principles of Office Management, Lotus Press, New Delhi.
Leffingwell and Robbinson: Text book of Office Management, Tata McGraw-

5
Hill, Noida.
Reference Books
Chhabra, T.N., Modern Business Organisation, Dhanpat Ra i& Sons New

1
Delhi.
Subject Inst. Marks
L T P S Credits
Code Hours
2 Terry, George R, Office Management and Control, Irwin, United States.
Duggal, Balraj, Office Management and Commercial Correspondence, Kitab

3
Mahal, New Delhi.
Dr. I.M. Sahai, Office Management & Secretarial Practice, Sahitya Bhawan
4
T Ramaswamy, Principles Of Office Management, Himalaya Publishers,

5
Mumbai.
Web Resources
1 https://accountlearning.com/basic-functions-modern-office/
https://records.princeton.edu/records-management-manual/records-
2
management-concepts-definitions
https://www.yourarticlelibrary.com/secretarial-practice/secretarial-practice-
3
definition-importance-and-qualifications/75929

PSO PSO PSO

1 2 3
CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 3 2 2 2 2 2 3 2 2
CO3 3 2 3 2 2 2 2 2 3 2 2
CO4 3 2 3 2 2 2 2 2 3 2 2
CO5 3 2 3 2 2 2 2 2 3 2 2
TOTAL 15 10 15 10 10 10 10 10 15 10 10
AVERAG 3 3 2 2
3 2 2 2 2 2 2
E

THIRD YEAR – SEMESTER - VI
CORE –XIII: COST ACCOUNTING - II
Subject Inst. Marks

L T P S Credits
6 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Cost Accounting Standards

An Introduction to CAS – Purpose of CAS – Advantages of 18
I CAS – Difference between CAS and FAR Regulations –
Different Degrees of CAS Coverage – Cost Accounting
Standards - Responsibility Accounting and Divisional
Performance Measurement.
Job Costing, Batch Costing and Contract Costing
II Definitions - Features - A Comparison - Calculation of 18
Profit on Contracts – Cost Plus Contract - Preparation of
Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles of
III Process Costing – Preparation of Process Accounts - 18
Treatment of Loss and Gain : Normal and Abnormal Loss -
Abnormal Gain - Concept of Equivalent Production - Joint
Products and By Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost
IV 18
Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.
Marks
Standard Costing and Variance Analysis

Subject Definition – Objectives – Advantages Inst.
– Standard Cost and
L T P S Credits
Code
V Hours
Estimated Cost – Installation of Standard Costing System – 18
Variance Analysis – Material, Labour, Overhead, and Sales
Variances – Calculation of Variances.
TOTAL 90
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyze and assimilate concepts in process costing
Understand various bases of classification cost and prepare operating cost

CO4
statement.
CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S
2
Chand & Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications,

3
New Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision

1
Making, New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications,

3
New Delhi.
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd.

4
Chennai.
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.

Subject Inst. Marks
L T P S Credits
Code Hours
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

PSO PSO PSO

1 2 3
CO1 3 3 3 2 3 3 3 3 3 2 2
CO2 3 3 3 2 2 3 2 2 3 2 3
CO3 3 3 3 2 3 3 3 3 3 2 2
CO4 3 3 3 2 2 3 2 2 3 2 2
CO5 3 3 3 2 3 3 3 3 3 2 3
TOTAL 15 15 15 10 13 15 13 13 15 10 12
AVERAG 3 2 2.4
3 3 3 2 2.6 3 2.6 2.6
E
THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING
Subject Inst. Marks

L T P S Credits
6 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis

Subject Inst. Marks
L T P S Credits
Code
LO4 To learn about budgetary control Hours
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Unit
Hours
Introduction to Management Accounting

Management Accounting – Meaning – Scope – Importance-
Limitations - Management Accounting Vs Cost Accounting –
Management Accounting Vs Financial Accounting.
I 18
Analysis and Interpretation of Financial Statements – Nature and
Significance – Types of Financial Analysis – Tools of Analysis –
Comparative Statements – Common Size Statement – Trend
Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of
II Ratios – Liquidity Ratios – Profitability Ratios -Turnover Ratios – 18
Solvency Ratios – Leverage Ratios - Preparation of Financial
Statements from Ratios.
Funds Flow & Cash Flow Analysis

Introduction, Meaning of Funds Flow Statement-Ascertainment of
Flow of Funds - Schedule of Changes in Working Capital-
Adjusted Profit and Loss Account - Preparation of Funds Flow
III 18
Statement.
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities
Budget and Budgetary Control
IV Meaning – Preparation of Various Budgets – Cash Budget - 18

Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
Marginal Costing: Meaning - Features – Marginal Costing vs

Absorption Costing - Fixed Cost, Variable Cost and Semi Variable
Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break
V Even Point - Margin of Safety – Cost- Volume Profits Analysis. 18
Decision Making: Selection of a Product Mix – Make or Buy
Decision – Discontinuance of a product line – Change or Status
quo – Limiting Factor or Key Factor.
Subject Inst. Marks
L T P S Credits
Code TOTAL Hours 90
CO Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons

2
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,

3
Chennai.
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,

4
Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,

5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times

1
Publications, England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management

2
Accounting, Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay

3
Nicole Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western

4
College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-
1
analysis-accounting/13300
Subject Inst. Marks
L T P S Credits
Code
2 Hours
https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 3 2 2 2 3 2 3
CO3 3 2 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 3 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 11 13 10 15 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4

3 2.1 2 2 2 2.6 2.6
E

CORE – XV: INCOME TAX LAW AND PRACTICE - II
Subject Inst. Marks

L T P S Credits
6 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
Subject Inst. Marks
L T P S Credits
Code To familiarize law relating to set off and carry
Hoursforward of losses and deductions
LO3
from Gross Total Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in I stSem
Contents No. of
Unit
Hours
Capital Gains
I Capital Assets – Transfer – Short term vs Long term capital 18

assets - Computation of Capital Gains – Exemption under Section
54 , 54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income

Chargeability - Computation of Income from Other Sources –
II Deductions Allowed – Clubbing of Income – Concept 18
Set Off and Carry Forward of Losses and Deductions From

Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
III Carry Forward of Losses (Simple Problems). Deductions U/S 18
80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD,
80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA,
80TTA, 80TTB, and 80U only.
Computation of Total Income – Individual

IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs New regime
Income Tax Authorities

Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure
V for Assessment – Filing of Return – Due Dates of Filing – 18
Voluntary Filing – Return of Loss – Belated Return – Defective
Return – Signing of Return – Permanent Account Number (PAN)
, e-PAN – Tax credit statement (26 AS) and Annual Information
Statement (AIS).
TOTAL 90

Course Outcomes
CO1 Remember and recall provisions on capital gains
CO2 Apply the knowledge about income from other sources
CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,

3
New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to

4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.
Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-22/
2
assessment/1-assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/
PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.2

3 2.2 2 2.6 2 2.6 2.6
E

DISCIPLINE SPECIFIC ELECTIVE 5/6 ENTREPRENEURIAL DEVELOPMENT
Subject Inst. Marks

L T P S Credits
4 3 5 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an

enterprise
LO5 To develop an understanding of the role of MSME in economic growth

Hours
Marks
Introduction to Entrepreneur
Subject Meaning –Inst.Characteristics
L T of P Entrepreneurship
S Credits of
Code
I Hours
Entrepreneurship – Types of Entrepreneurship – Self Employment 15
– Difference between Entrepreneurship and Employment –
Meaning of Entrepreneur – Traits – Classification – Functions –
Entrepreneurial Scenario in India.
Design Thinking
Idea Generation – Identification of Business Opportunities –
II Design Thinking Process – Creativity – Invention – Innovation – 15
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an Idea – Turning Idea into Business
Opportunity.
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
III Sole Proprietorship – Partnership – Limited Liability Partnership 15
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise –Feasibility Study – Marketing,
Technical, Financial, Commercial and Economical.
Business Model Canvas and Formulation of Project Report

Introduction – Contents of Project Report – Project Description –
IV Market Survey – Fund Requirement – Legal Compliance of 15
setting Up of an Enterprise – Registration – Source of Funds –
Modern Sources of Funds.
MSME’s and Support Institutions

Government Schemes and Women Entrepreneurship –
Importance of MSME for Economic Growth – MSME –
Definition – Role of Government Organizations in
V Entrepreneurship Development – MSME DI – DIC – Khadi and 15
Village Industries Commission – NSIC – NABARD, SICVI, SFC,
SDC, EDII, EPCCB. Industrial Estates – Government Schemes –
Prime Minister Employment Generation Programme – Women
Entrepreneurship in India.
TOTAL 75
Course Outcomes
CO1 Identify the various traits of an entrepreneur
CO2 Turn ideas into business opportunities
CO3 Do feasibility study before starting a project
CO4 Identify the sources of funds for funding a project

Marks
Subject Inst.
L T P S Credits
Code Develop an understanding about the Government
CO5 Hours schemes available for women
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham

1
Publications. Chennai.
Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,

3
Pearson Education, India.
RajShankar,
4 (Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleandImprints
Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &

5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, Newage

1
publication, Chennai.
Dr.A.K.singh, Entreprenuerial development and management, Laxmi

2
publications, Chennai.
Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria

3
publishers, New Delhi.
4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing,

5
Mumbai.
Web Resources
1. https://www.interaction-design.org/literature/topics/design-thinking
2. https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3. http://www.msme.gov.in/

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
PSO PSO PSO
1 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
3 2.2 2 2.6 2 2.6 2.6
E

DISCIPLINE SPECIFIC ELECTIVE – 6 /6: COMPUTER APPLICATION IN BUSINESS
Subject Inst. Marks

L T P S Credits
1 2 2 3 5 25 75 100
Learning Objectives
To apply various terminologies used in the operation of computer systems in a

LO1
business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for

LO5
business environment.
Contents No. of
Unit
Hours
Word Processing
Introduction to Word-Processing, Word-Processing Concepts,
I Use of Templates, and Working with Word Document: Editing 15
Text, Find and Replace Text, Formatting, Spell Check,
Autocorrect, Auto Text - Bullets and Numbering, Tabs, Paragraph
Formatting, Indent, and Page Formatting, Header and Footer.
Marks
Mail Merge
Subject Inst.
L T P S Credits
Code
II Hours
Tables - Inserting, Filling and Formatting a Table - Inserting 15
Pictures and Video - Mail Merge Including Linking with
Database - Printing Documents, Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing,
III Inserting, Tables, Images, texts, Symbols. Media – Design – 15
Transition – Animation - Slideshow. Creating Business
Presentations.
Spreadsheet and its Business Applications

Spreadsheet: Concepts, Managing Worksheets - Formatting,
Entering Data, Editing, and Printing a Worksheet - Handling
IV Operators in Formula, Project Involving Multiple Spreadsheets, 15
Organizing Charts and Graphs. Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference,
Database, and Text Functions.
Creating Business Spreadsheet

Creating Spreadsheet in the Area of: Loan and Lease Statement,
V Ratio Analysis, Payroll Statements, Capital Budgeting, 15
Depreciation Accounting, Graphical Representation of Data,
Frequency Distribution and its Statistical Parameters, Correlation
and Regression.
TOTAL 75
Course Outcomes
CO1 Recall various techniques of working in MS-WORD.
CO2 Prepare appropriate business document.
CO3 Create - Presentation for Seminars and Lecture.
CO4 Understanding various tools used in MS-EXCEL.
CO5 Apply Excel tools in various business areas of Finance, HR, Statistics.
Textbooks
1 R Parameswaran, Computer Application in Business - S. Chand Publishing, UP.
Dr. Sandeep Srivastava, Er. Meera Goyal, Computer Applications In Business -

2
SBPD Publications, UP.
Course Outcomes
Mansi Bansal, Sushil Kumar Sharma, Computer Application In Business ,

3
Mumbai, Maharashtra.
4 Peter Norton, “Introduction to Computers” –Tata McGraw-Hill, Noida.
Renu Gupta : Computer Applications in Business, Shree Mahavir Book Depot

5
(Publishers) New Delhi.
Reference Books
Gupta, Swati ,Office Automation System, Lap Lambert Academic Publication.

1
USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,

2
Tata McGraw Hill, Noida.
3 Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation,

Charulatha Publications, Tamilnadu.
4 John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford

5
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285

PSO PSO PSO

1 2 3
CO1 3 2 3 2 3 2 3 2 3 2 2
CO2 3 2 3 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 2 3 2 2
CO4 3 2 3 2 2 2 2 2 3 2 2
PSO PSO PSO
1 2 3
CO5 3 3 3 2 3 2 3 2 3 2 3
TOTAL 15 12 15 10 13 10 13 10 15 10 12
AVERAG 3 2 2.4
3 2.4 3 2 2.6 2 2.6 2
E

DISCIPLINE SPECIFIC ELECTIVE – 7 / 8: LOGISTICS AND SUPPLY CHAIN MANAGEMENT
Subject Inst. Marks
L T P S Credits
5 3 5 25 75 100
Learning Objectives
LO1 To understand the origin and principles of logistics management
LO2 To know the types of inventory control
LO3 To gain insight on the importance of supply chain management
LO4 To identify the Key Enablers in Supply Chain Improvement
LO5 To analyse the SCOR model
Contents No. of
Unit
Hours
Logistics Management
Origin – Meaning –Importance - Types of Logistics – Principles of
Logistics Management– Warehouse Management – Meaning –
I Definition – Importance – Types of WM - Automation and 15
Outsourcing – Customer Service and Logistics Management–
Perspective– Concepts in Logistics and Physical Distribution–
Distribution and Inventory.
Contents No. of
Unit
Hours
Transportation and Distribution

Types of Inventory Control– Demand Forecasting– Routing–
II Transportation Management– Some Commercial Aspects in 15
Distribution Management– Codification– Distribution Channel
Management – Distribution Resource Planning (DRP) – Logistics in
21st Century.
Supply Chain Management

Introduction and Development – Nature and Concept– Importance of
III Supply Chain – Value Chain – Components of Supply Chain – The 15
Need for Supply Chain – Understanding the Supply Chain –
Management – Participants in Supply Chain – Global Applications.
Supply Chain Drivers

Role of a Manager in Supply Chain - Supply Chain Performance
IV Drivers – Key Enablers in Supply Chain Improvement – Inter Relation 15
between Enablers and Levels of Supply Chain Improvement – Systems
and Values of Supply Chain.
Aligning the Supply Chain with Business Strategy
V SCOR Model – Outsourcing 3 PLs– Fourth Party Logistics – Bull 15

Whip Effect and Supply Chain – Supply Chain Relationships –
Conflict Resolution Strategies – Certifications.
TOTAL 75
Course Outcomes
CO1 Examine the importance of Customer Service in Logistics Management
CO2 Develop an understanding on the Distribution Channel Management
CO3 Interpret the Global applications of supply chain management
Understand the Inter Relation between Enablers and Levels of Supply Chain
CO4
Improvement
CO5 Identify the conflict resolution strategies
Textbooks
G. Raghuram& N. Rangaraj : Logistics and Supply Chain Management,

1
Macmillan Publications, India.
Martin Christopher: Logistics of Supply Chain Management: Creating Value

2
adding Networks –FT Press, New Jersey, USA.
D.K. Agrawal: Textbooks of Logistics and Supply Chain Management,

3
MacMillan Publications, India.
Contents No. of
Unit
Hours
Tan Miller (Author), Matthew J. Liberatore Logistics Management: An

4
Analytics-Based Approach, Business expert, New Jersey, USA.
Peter Bolstorff Supply Chain Excellence: A Handbook for Dramatic

5
Improvement Using the SCOR Model, Amazon publishing, Washington, USA.
Reference Books
Waters Donald, Logistics: Introduction to Supply Chain Management, Palgrave

1
Macmillan Publications, India.
Christopher Martin, Logistics and Supply Chain Management: Creating Value–

2
Adding Networks, FT Press, New Jersey, USA.
Dalmina Sanjay, Financial Supply Chain Management, McGraw Hill

3
Publishing Co. Pvt., Ltd, Noida.
Robert F. Jacobs, William L. Berry Manufacturing Planning and Control for

4 Supply Chain Management: The CPIM Reference, 2nd Edition, McGraw Hill,
Noida.
Douglas Long International Logistics: Global Supply Chain Management,

5
Springer Publications, New York.
Web Resources
1 https://lapaas.com/logistics-management-overview-types-and-process/
2 https://www.investopedia.com/terms/s/scm.asp
https://scm.ncsu.edu/scm-articles/article/the-scor-model-for-supply-chain-
3
strategic-decisions


1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 2 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 2 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
1 2 3 4 5 6 7 8 1 2 3
TOTAL 15 12 12 10 13 10 13 13 14 10 12
AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

DISCIPLINE SPECIFIC ELECTIVE – 8 / 8: SPREADSHEET FOR BUSINESS
Subject Inst. Marks

L T P S Credits
1 2 2 3 5 25 75 100
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread
sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and
absolute reference
LO5 To develop various applications using MS-Excel.

Hours
Introduction
Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File
Menu; Home Menu, Conditional Formatting, Formatting as a Table,
Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables
I 15
and Pivot Tables, Smart Arts, Charts; Page Layout, Review and
View Menus; Converting Text to Columns, Removing Duplicates,
Data Validation, Grouping and Ungrouping.
Financial, Logical and Text Functions Financial Functions

Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value (PV,
II NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical 15
Functions: AND, OR, NOT, IF, TRUE; Text Functions: UPPER,
LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR,
EXACT; Practical Exercises Based on Financial, Logical and Text
Functions.
Marks
Statistical Analysis
Subject Inst.
L T P S Credits
IIICodeFunctions Statistical Functions: Mean, Median,
Hours Mode, Standard 15
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now,
IV Time, Time Value, Workday, Weekday, Year. Lookup and 15
Reference Functions: Hlookup, Vlookup, Transpose, Getpivot Data,
Hyperlink - Practical Exercises Based on Statistical, Date & Time,
Lookup and Reference Functions.
Projects and Applications

Ratio Analysis, Cash Flow Statement, Payroll Processing,
V Marketing, Sales and Advertising Data Analytics, Social Media 15
Marketing Analysis, Basic Applications with Macros and VBAs;
Trending Business Applications Using MS Excel.
TOTAL 75
Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.
CO2 Understanding Various Tools Used In Ms-Excel.
CO3 Knowledge On Various Statistical Tests in Ms-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as

CO4
Formulas and Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,

2
Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,

3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford

1
Marks
Subject Inst.
L Sheets
Google T Basics:
P SMasato
Credits
Takeda and others; TekuruInc, India.
Code
2 Hours
HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.

3
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,

4
Tata McGraw Hill, Noida.
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance

AND PROGRAMME SPECIFIC OUTCOMESE
CO1 3 2 3 3 3 2 3 3 3 2 2
CO2 3 2 3 3 2 2 2 2 3 2 3
CO3 3 3 3 3 3 2 3 3 3 2 2
CO4 3 2 3 3 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 12 15 15 13 10 13 13 15 10 12
AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

PROFESSIONAL COMPETENCY SKILL
GENERAL AWARENESS FOR COMPETITIVE EXAMINATION
Subject Inst. Marks
L T P S Credits
2 2 2 25 75 100
Learning Objectives
LO1 To create the opportunity for learning across different disciplines and builds
experience for students as they grow into lifelong learners.
LO2 To build experiences for students as they grow into lifelong learners.
LO3 To know the basic concepts of various discipline
UNIT Details No. of

Hours
Indian Polity
Basics concepts- Three organs of Indian government (Executives,
Legislature, Judiciary), Introduction to Indian Constitution – Salient
I features of constitution, Preamble, Fundamental rights, Fundamental 6
duties, Directive Principles of State policy, Types of Majority,
Amendments to the Constitution, Basic structure Doctrine, Division of
subjects between the union and the states local Governance, Elections in
India and Election Commission, CAG.
Geography
Major oceans of the world –Important Canals – Gulfs – Straits and
passes – Indian Rivers and its Tributaries – Climatology – Atmosphere,
II Wind systems, Clouds systems, World climatic classification – Indian 6
climate – Indian Monsoon – Indian’s physical features, Indian Soil types
and Distribution – Importance Trade routes and projects, Indian naturals
vegetation – Indian agriculture- Major crops and its distribution, Indian
Industries and its Distribution.
Economy
National Income – Inflation – Money and Banking - Agriculture in India
III – Union Budget – Planning in India – Poverty – Unemployment – 6
Inclusive Development and Development issues – Industrial polices –
Financial Markets.
Marks
History
Modern India – formation of Indian National Congress – Morley Minto
Subject
Reforms, – WorldInst.
L Revolutionary
T P S activities
Credits War I and India’s Response
Code
IV – Home Rule league – Montague Hours
Chelmsford reforms – Rowlett Act – 6
Non –Cooperation Movement – Simon commission and Nehru Report –
Civil Disobedience Movement and Round Table conferences – Quit
India Movement and Demand for Pakistan – Cabinet Mission –
Formation of Constituents Assembly and partition of India.
Environment and Ecology

Basic concepts – Ecology, Biodiversity- Food chain and food web – Bio
V Geo Chemical Cycles – International Bio Diversity organisations- 6
International Conventions – Conferences and Protocol – Indian
Environmental laws and Environment Related organisation
TOTAL 30
Course Outcomes
CO1 Develop board knowledge of the different components in polity
CO2 Understand the Geographical features across countries and in India
CO3 Acquire knowledge on the aspects of Indian Economy
CO4 Understand the significance of India’s Freedom Struggle
CO5 Gain knowledge on Ecology and Environment
Textbooks
1 Class XI and XII NCERT Geography
2 History – Old NCERT’S Class XI and XII
Reference Books
1 M. Laxmi Kant (2019), Indian polity, McGraw- Hill
2 Ramesh Singh (2022), Indian Economy, McGraw - Hill
3 G.C Leong, Physical and Human Geography, Oxford University Press
Majid Hussain- India Map Entries in Geography, GK Publications Pvt, Ltd.

4
Web Resources
Textbooks
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance

2023-24 Syllabus - COE 123

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BACHELOR OF COMMERCE (B.Com.

Part III 23U2CO3 Core Paper III –Financial 4 5 25 75 100

23U2COSEC2 Skill Enhancement Course 2 2 25 75 100

Part III Core Paper XIII –Cost 4 6 25 75 100

TOTAL 21 30 200 450 650

GRAND TOTAL 140 180 1125 3225 4350

Accounting from Incomplete Records – Single Entry System

PO PO PO PO PO PO PO PO PSO PSO PSO

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

3 – Strong, 2- Medium, 1- Low

CO2 Paraphrase the importance of planning and decision making in an organization.

1 K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited, Chennai

PO PO PO PO PO PO PO PO PSO PSO PSO

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

Subject L T P S Credits Inst. Hours Marks

CO2 Exposed to effective business letter

MAPPING WITH PROGRAMME OUTCOMES

3 – Strong, 2- Medium, 1- Low

Classification of Nations on the basis of development

CO4 Describe the canons of public expenditure

Unit Contents No. of

Demand & Supply Functions

CO2 Understood the factors of demand forecasting

MAPPING WITH PROGRAMME OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

AVERAG 3 2 2.6 2.8 2.2 2 2 2 2 2 2

UNITS CONTENTS No. of

CO2 Comprehend the various forms of Business Organization.

AVERAG 3 2.2 2.8 3 2.8 2.4 2.2 2.2 23 2.2 2.2

Subject Inst. Marks

CO2 To prepare Branch accounts and Departmental Accounts

Unit Contents No. of Hours

Contract of Indemnity and Guarantee

Sale of Goods Act 1930:

Definition of Contract of Sale – Formation - Essentials of

MAPPING WITH PROGRAMME OUTCOMES

3 – Strong, 2- Medium, 1- Low

Subject L T P S Credits Inst. Marks

CO2 Evaluate the types of insurance policies and settlement

PO PO PO PO PO PO PO PO PSO PSO PSO

ELECTIVE - II: INTERNATIONAL TRADE

Subject Inst. Marks

LO1 To enable students familiarise with the basics of International Trade.

Theories of International trade: Classical theories - Adam smith’s

Balance of Payments – Components of Balance of Payments -

World Trade Organisation (WTO) – Functions and Objectives –

CO2 Define the various theories of international trade.

CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

1 Francis Cherunilam, International Trade and Export Management – Himalaya

Robert J.Carbaugh, International Economics - Thomson Information

4 H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd –

1 Dr. T. Aryamala,Vijay Nicole, International Trade, Chennai

2 Avadhani, V.A. International Financial Management, Himalaya Publications,

5 C B Gupta, International Business, S Chand Publishing, New Delhi

NOTE: Latest Edition of Textbooks May be Used

MAPPING WITH PROGRAMME OUTCOMES

3 – Strong, 2- Medium, 1- Low