SEMESTER - II

Study Components Ins.

S.No. Part Course Title Hrs Credit Title of the Paper Maximum Marks
/wee
k
Uni.
SEMESTER II CIA Total
Exam
1. I Language Paper-2 6 3 Tamil/Other Languages 25 75 100
English
2. II English Paper-2 4 3 25 75 100
Overview of English
3. II NMSDC: Paper-1 2 2 25 75 100
Communication
Language
Proficiency for
Employability
Core Course –CC Advanced Financial
4. III III Paper-2 5 5 25 75 100
Accounting
5. III Core Course –CC Paper -3 5 5 Corporate 25 75 100
IV Management
6. III Elective II Elective II 6 3 Securities Laws & 25 75 100
Generic/ Regulation of Financial
Discipline Markets
Specific
7. IV Skill Enhancement Paper2 2 2 a. Every day 25 75 100
Course banking (Or)
SEC-2 b. Emotional
Intelligence
8. IV Skill Enhancement Paper 1 2 2 25 75 100
Course Fundamentals of
SEC-3 (Discipline
Specific) Auditing

Sem. Total 32 25 200 600 800

 CORE 3 – ADVANCED FINANCIAL ACCOUNTING

COURSE CODE: CC 3 Paper No 7 Year and Pre-Requisite: Total Hours/Week:5

Semester: Knowledge of
I year/II Financial
semester Accounts
Lead to other courses Professional Courses L T P

Theory & Problems Marks: 75 Credits: 5 5 0 0

LEARNING OBJECTIVES
On completion of the course the students will be able to
1. Prepare partnership accounts
2. Compute the accounting of dissolution of partnership.
3. Prepare branch accounts.
4. Compute departmental accounting
5. Demonstrate hire purchase and installment system.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS ADVANCED FINANCIAL ACCOUNTING COGNITIVE

LEVELS
CO1 Recall and interpret the fundamentals of partnership and learn the K1, K2
treatment of accounts during various stages.
CO2 Examine the process involved during dissolution of a partnership. K3
CO3 Discuss the concepts of branch accounts and the system involved. K3, K4, K5

CO4 Explain and apply the concepts and workings of Departmental K3, K4
Accounts
CO5 Relate and apply the provisions of hire purchase system concept. K1, K2, K3

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

Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
Total Hours 90

UNIT I: PARTNERSHIP ACCOUNTS: (20 Hours)

Admission of a Partner - Retirement of a Partner - Death of a Partner- (Simple problems).
UNIT II: DISSOLUTION OF PARTNERSHIP (20 Hours)
Dissolution of a Partnership Firm - Insolvency of a Partner - Insolvency of all Partners -
Piece meal Distribution of cash in case of Liquidation of Partnership firm – (Simple
problems).

UNIT III: BRANCH ACCOUNTS: (20 Hours)

Dependent Branches - Stock and Debtors system - Distinction between Wholesale Profit
and Retail Profit .

UNIT IV: DEPARTMENTAL ACCOUNTS: (12 Hours)

Basis of Allocation of Expenses - Calculation of Profit - Inter-departmental Transfer at
Cost or Selling Price

UNIT V: HIRE PURCHASE SYSTEM: (18 Hours)

Hire purchase system – Default and repossession – Instalment system – calculation of profit

RECOMMENDED TEXTS:
1. T.S.Reddy & A.Murthy. Financial Accounting, Margham Publications, Chennai.
2. S.Thothadri & S. Nafeesa, Financial accounting, MC Graw Hill Education, New
Delhi.
3. M.V. Nagarajan . Advanced Financial Accounting ,vidhya publications
4. M.C. Shukla , T.S Grewal , S.C. Gupta .Advanced accounting. S.Chand & Co.New
delhi.

REFERENCE BOOKS:
1. Principles and practice of Accounting-R.L.Gupta & V.K.Gupta–Sultan Chand & sons.
2. Financial Accounting–S.P.Jain & K.L.Narang–Kalyani Publishers.

E-Resources:
1. www.accountingcoach.com
2. www.accountingstudyguide.com
3. www.futureaccountant.com
4. www.onlinelibrary.wiley.com
5. https://books.google.co.in/books?isbn=8126909935
6. https://books.google.co.in/books?isbn=9966254455
7. https://books.google.co.in/books?isbn=0470635290

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

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

 CORE 4 – CORPORATE MANAGEMENT

COURSE CODE: CC 4 Paper No 8 Year and Semester: Pre-Requisite: Total Hours/Week

5
I year/II semester Knowledge of
Commerce
Lead to other courses Professional Course L T P

Theory & Problems Marks: 75 Credits: 5 5 0 0

LEARNING OBJECTIVES
1. To introduce the management concepts and levels
2. To explain the functions, procedures and decision-making process of the management
3. To provide the fundamental understanding of Human Resource Management
4. To familiarize with the concepts and methods of training and performance appraisal
5. To originate thinking on corporate management and the governing factors

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS CORPORATE MANAGEMENT COGNITIVE
LEVEL
CO1 Understand the basic concepts of management K1, K2
CO2 Comprehend the significant of management in today’s world. K2

CO3 Discuss the practice to apply management concepts in corporate K3, K4

environment.

CO4 Understand the basics of HRM. K2

CO5 Apply the concepts of corporate management and the K3, K4

factors for effective governance.

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

Creating)
Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem Role play, group working
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
(Total Hours 60)

UNIT-I: INTRODUCTION TO MANAGEMENT FOR CORPORATES (12 Hours)

Management: Concept - Definition - Role and Functions of a Manager - Levels of
Management – Henry Fayol’s Principles of Management – Taylors Scientific Management.

UNIT II: FUNCTIONS, DECISION MAKING AND PROCEDURES (12 Hours)

Functions of Management - process of Decision Making - Span of Control – Factors
determining span – Policies – Procedures and Methods
UNIT III: HRM – INTRODUCTION (12 Hours)
Human Resources Management – concept - Human Resources planning - Human
Resources Audit – Nature and Benefits – Recruitment – Selection – Interview – Placement
UNIT IV: TRAINING AND PERFORMANCE APPRAISAL (12 Hours)
Induction – Training – Methods – Performance appraisal – Methods – Career
Development – Communication – Significance – Co-ordination

UNIT V: CORPORATE MANAGEMENT AND GOVERNING FACTORS (12 Hours)

Corporate Management – Significance – Factors governing effective Corporate
Management – Five levels of Corporate Management
RECOMMENDED TEXT BOOKS
1. Principles of Management, P.C. Tripathi & P.N. Reddy, McGraw Hill Education
2. Essentials of Management, Weihrich and Koontz, McGraw Hill Education
REFERENCE BOOKS
1. Principles of Management, L.M. Prasad, Sultan Chand & Sons
2. Principles of Management, Dinkar Pagare, Sultan Chand & Sons
3. Business Management, C.B. Gupta, Sultan Chand & Sons.
4. Human Resource Management, Ashwathappa, Tata McGraw Hill, New Delhi.

E- Learning Resources
1. https://www.managementstudyguide.com/what_is_management.htm
2. https://iedunote.com/planning-nature-importance-types
3. https://creately.com/blog/diagrams/types-of-organizational-charts
4. https://www.managementstudyguide.com/delegation_of_authority.htm
5. https://www.managementstudyguide.com/coordination.htm

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 3 1 3 1 3
CO2 1 1 3 3 3 3 1 3 1 3
CO3 1 1 3 3 3 3 1 3 1 3
CO4 1 1 3 3 3 3 1 3 1 3
CO5 3 1 3 3 3 3 1 3 1 3

Average 1.4 1 3 3 3 3 1 3 1 3

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

 ELECTIVE COURSE (DISCIPLINE SPECIFIC) – 2

SECURITIES LAW & REGULATION OF FINANCIAL MARKETS

COURSE CODE: EC 2 Paper No 9 Year and Semester: Pre-Requisite: Total Hours / week
I year/II semester Knowledge of 4
Commerce
Lead to other courses Professional Courses L T P
Theory Marks: 75 Credits: 3 4 0 0

LEARNING OBJECTIVES

1. To acquire knowledge on primary /new issue market, secondary market, SEBI

guidelines for new issue market and investors protection on it.
2. To understand the functioning of stock exchange and related procedures
3. To learn the Mechanism of stock exchange trading
4. To gain knowledge about the various financial instruments
5. To introduce the concept of credit rating and agencies

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

SECURITIES LAW & REGULATION OF FINANCIAL COGNITIVE

COS
MARKETS
LEVEL

CO1 Understand the basic knowledge of SEBI guidelines for new issue K1, K2
market and investor protection on it.
CO2 Explain the role of stock market and the various role played by its K2
intermediaries
CO3 Demonstrate the functions of stock exchange, mechanics, types K3
and also listing of securities, demat etc
CO4 Exhibit the difference between various financial instruments K4

CO5 Explain and demonstrate the procedure followed by credit rating K2, K3
agencies & interpret the same
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating, K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical exercises, use internet to explore knowledge, group
working.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
 Total Hours: 60

UNIT–I Primary Market/ New Issue Market (14 Hours)

Meaning- Functions Of New Issue Market- Methods Of Floating New Issues- Players
Involved In The New Issue Market (Merchant Bankers- Underwriters- Brokers- Registrar-
Lead Managers & Banks)- SEBI Guidelines Relating To The Functioning Of The New Issue
Market, Disclosure & Investor Protection.

UNIT – II- Secondary Market Stock Exchange (12 Hours)

Stock Exchanges – Meaning, Functions, Importance – Types of Brokers- Listing of
Securities in Indian Stock Exchange- NSE – BSE – OTCEI – SEBI Guidelines Relating to
Listing of Securities.

UNIT – III- Mechanism Of Stock Market Trading (12 Hours)

Mechanism Of Stock Market Trading- Screen Based Trading and Internet Based
Trading – Demat Trading And Role Of Depositories- Market Derivatives, Advantages And Its
Types – Futures, Hedge Fund, Forward Options & Swaps.
Market Indexes- SENSEX, NIFTY& CNX NIFTY(Basics)

UNIT – IV- Financial Instruments in New Issue and Secondary Market (12 Hours)
Treasury bills – commercial bills- certificate of deposits – equity shares- preference
shares- sweat equity shares- debentures- American depository receipts- global depository
receipts- exchange traded notes – mutual funds.

UNIT V- Credit Rating Agency (10 Hours)

Meaning- Functions- Credit Rating in India – Credit Rating Agencies in India-
CRISIL& CARE

PRACTICAL ORIENTATION

• Faculties can encourage students for a Role play – Mock Stock Trading.
• Colleges can have collaboration with share trading Agencies and provide training to
students how do they have to trade in capital markets.
• Students can be asked to prepare an assignment on IPO issues made by corporates and
a discussion on the same.
• SENSEX points of companies in manufacturing sector, pharmaceuticals, information
Technology etc., shall be noted by students. Graphical representation relating to the
same can also be submitted.

RECOMMENDED TEXT BOOKS:

1. Dr.L.Natrajan – Securities Laws & Market Operations, Margham Pub. Chennai

2. K.Natrajan, E.Gordon – Financial Market & Services, Himalaya Publishing House,
Mumbai.
3. S.Gurusamy – Securities Laws & Market Operations, Vijay Nichole Prints, Chennai.
4. Gupta L C – Stock Exchange Trading in India, Society for Capital Market Research
and Development, Delhi.

REFERENCES
1. Machi Raju H.R – Working of Stock Exchange in India, New Age International.
2. Chandrate K.R; et al: Capital Issue, SEBI & Listing; Bharat Publishing House.
3. V.K.Bhaliya – Financial Derivatives – Risk Management, Sultan Chand Ltd, New
 Delhi.
JOURNALS

1. Taxman – SEBI and Corporate Laws

2. Corporate Law Advisor
3. SEBI Monthly Bulletins
4. NSE yearly Publications

E-LEARNING RESOURCES

1. http://corporatefinanceinstitute.com
2. www.bseindia.com
3. www.managementstudyguide.com
4. www.investopedia.com

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 2 3 3 3 3 3 3 3 3
CO2 3 2 3 3 3 3 3 3 3 3
CO3 3 2 3 3 3 3 3 3 3 3
CO4 3 2 3 3 3 3 3 3 3 3
CO5 3 2 3 3 3 3 3 3 3 3

Average 3 2 3 3 3 3 3 3 3 3

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

 SKILL ENHANCEMENT COURSE -SEC 2
a. EVERY DAY BANKING
COURSE CODE: SEC 2 Paper No Year and Semester: Pre-Requisite: Total Hours
10 I year/II semester Knowledge of / Week: 2
day-to-day banking

Lead to other courses Advanced study on Banking Theory Law & Practice L T P

Theory Marks: 75 Credits: 2 1 0 1

LEARNING OBJECTIVES

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

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EVERY DAY BANKING COGNITIVE

LEVEL
CO1 Exhibit the skill to perform basic banking operations and K1,K2,K3
distinguish between basic documents
CO2 Execute online, mobile banking and related transactions K3
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-
Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, practical use of basic bank documents and visit to local banks
and observing, group working.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.

Total Hours 30
UNIT I (5 Hours)
Banking – Definition – pass book – cheque book – Format of Cheque – Filling up of
Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer cheque – Collection
Cheque– Payable at par – Demand Draft

UNIT II (5 Hours)

Application filling – Account Opening form – Filling up – Documents required - Debit

Card – Credit Card – ATM Machine – Cash Deposit Machine – Pass book printing machine.
MICR- IFSC- Fund transfer through ECS – NEFT –RTGS – Form filling for Fund transfer.
UNIT III (6 Hours)

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

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

UNIT IV (6 Hours)

Loans – Repayment for Loans – other services. Mobile Banking – meaning –

importance –Advantages – Mobile Applications (App) – WAP (Wireless Application
Protocol).

UNIT V (8 Hours)
Process at Bank Branch-ATM- User ID-MPIN- change of MPIN –IMPS D(Immediate
Mobile Payment System) - UPI(Unified Payment interface) – BHIM(Bharat Interface for
money)- NPCI (National Payment Corporation of India) - Bank account Management –
Transfer Funds – paying Bills – Locating ATMs - QR code payments- Alerts and
notifications..

RECOMMENDED TEXT BOOKS

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

REFERENCE BOOKS
2. S.N. Maheshwari Banking theory, law and practice, Kalyani Publications
3. Parameswaran- Indian Banking, S. Chand& Co.

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

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3

Average 3 3 3 3 3 3 3 3 3 3

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

 SKILL ENHANCEMENT COURSE -SEC 2
(Non-Major Elective)
b. EMOTIONAL INTELLIGENCE
COURSE CODE: SEC 2 Paper No 10 Year and Semester: Pre-Requisite: Total
I year/II semester Knowledge on Hours/Week:2
Emotions
Lead to other courses Creation of Emotional Intelligence L T P

Theory Marks: 75 Credits: 2 2 0 0

LEARNING OBJECTIVES

1. To enable the students to understand the concepts of emotional intelligence

2. To teach the students on aspects relating to personality Analysis Self-analysis, Positive

and negative traits

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EMOTIONAL INTELLIGENCE COGNITIVE

LEVEL
CO1 Understanding Emotional intelligence and exhibiting skills for K1, K2
stress and anger management and develop self-empowerment
CO2 Analysing people based on personality and develop deep self- K3, K4
esteem, will power etc. leading to swot analysis
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, preparation of swot analysis, personality tests , role plays.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
Total Hours: 30
UNIT I (5 Horus)
Introduction – Emotional Intelligence – Meaning, Benefits, Importance of emotions – Self –
awareness and competencies Psychological Needs, Emotional quotient Vs. Intelligence
Quotient.
UNIT II (8 Horus)

Traits - Negative Traits – Anger Management- Negative Syndrome and Attitude

- Negative thinking. Positive Traits – Humor and Happiness – Empathetic ability - *
Sensitivity profile – Empowered personality, Self – Empowerment.
UNIT III (6 Horus)
Personality Analysis – Distinct Personality Type –self-esteem, Will Power, Confidence-
Self care
UNIT IV ( 6 Hours)
Self-analysis: Psychological growth and adjustment - Personal Development Plan
UNIT V (5 Hours)
Personal SWOT Analysis- learning to Celebrate Life.

RECOMMENDEDBOOKS

REFERENCE BOOKS:
1. Dr. Aparna Chattopadhyaym What’s Your Emotional IQ, Pustak Mahal, May 2004.
2. Jill Dann, Hodder & Stoughton, Emotional Intelligence In a Week, 10 Edition, 2007.
3. Daniel Goleman, Emotional Intelligence: Why It can matter More than IQ.

WEB SOURCES:
6. https://asantelim.files.wordpress.com/2018/05/daniel-goleman-emotional-
intelligence.pdf
7. https://globalleadershipfoundation.com/geit/eitest.html

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 1 3 3 3 3
CO2 1 1 3 3 3 1 3 3 3 3

Average 1 1 3 3 3 1 3 3 3 3

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

 SKILL ENHANCEMENT COURSE -SEC 3
FUNDAMENTALS OF AUDITING
COURSE CODE: Paper No Year and Pre- Total Hours
Semester:I year/II /Week
SEC 3 11 Requisite:
semester 2
Basics of
Managem
ent
Lead to other courses Professional Courses L T P

Theory Marks: 75 Credits: 2 2 0 0

LEARNING OBJECTIVES

1. To make the students to understand the concept of Auditing

2. To enable the students to gain knowledge of various techniques of Auditing.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS FUNDAMENTALS OF AUDITING COGNITIVE

LEVEL
CO1 Understanding and remembering the basic K1, K2
process of auditing
CO2 Identify the difference between vouching, K3, K4
verification, valuation and have clear
knowledge about the auditor’s role.
(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,K6-Creating)

Teaching Pedagogy:
Class room lectures, PPT presentations, seminars, problem solving through practical exercises, internship at
auditors firm, role play, guest lecture by auditors.
Note: These methodologies are indicative and teachers can innovate new methodologies to achieve the desired
learning outcomes.
Total Hours 30

UNIT I (5 Hours)

Introduction Meaning and Definition of Auditing – Distinction between Auditing and

Accounting - Objectives - Advantages and Limitations of Audit - Scope of Audit Meaning of
UNIT II
Errors & Frauds – Principles of Audits-Types of Audits (5 Hours)

UNIT III (8 Hours)

Audit Planning-Auditing Techniques-Basics of Internal audit-procedure and documentation

 UNIT IV (6 Hours)
Meaning and types of vouching and verification
UNIT V (6 Hours)
Appointment and qualification of auditors-powers, duties and removal of Auditors-Rights,
Duties, responsibilities of Auditors

RECOMMENDED TEXT BOOKS:

1. Auditing, D.P. Jain Konark Publishers Pvt. Ltd.
2. Auditing, Principles and Practice, Ravinder Kumar and Virender Sharma, Eastern Economy
Edition.

REFERENCE BOOKS:
1. Practical Auditing, B.N.Tandon, Sultan Chand and Co., NewDelhi.
2. Contemporary Auditing, Kamal Gupta,Tata McGraw Hill.
3.Practical Auditing, Dinkar Pagare, Sultan Chand & Sons
4.Sundar.K&Paari.K,PracticalAuditing,VijayNicoleImprintsPvt.Ltd.Chennai

WEBRESOURCE:
1. http://www.osbornebooksshop.co.uk/p/auditing_tutorial
2. www.mu.ac.in
3. www.learnthat.com

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 3 3 3 3 3
CO2 1 1 3 3 3 3 3 3 3 3

Average 1 1 3 3 3 3 3 3 3 3

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

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