ETHIRAJ COLLEGE FOR WOMEN (AUTONOMOUS)

Chennai-600008

DEPARTMENT OF COMMERCE (HONS.)

SELF- SUPPORTING
CHOICE BASED CREDIT SYSTEM
OUTCOME BASED EDUCATION

B.COM (HONS.) SYLLABUS WITH EFFECT FROM

ACADEMIC YEAR
2018 – 2019

1
 CONTENTS

Page No.

Rules and regulations for the Programme 3

Programme Educational Objectives 6

Programme Outcomes 6

Programme Specific Outcomes 6

Programme Profile 7

Evaluation pattern for CA 9

Rubrics for CA Evaluation 11

Evaluation Pattern for End Semester 11

Course Profile-Semester I 17

Course Profile Semester II 29

Course profile Semester III 41

Course profile Semester IV 58

Course Profile Semester V 74

Course Profile Semester VI 95

2
 ETHIRAJ COLLEGE FOR WOMEN (AUTONOMOUS)
DEPARTMENT OF COMMERCE (HONS.) SELF- SUPPORTING
BACHELOR OF COMMERCE (HONS.)
CHOICE BASED CREDIT SYSTEM
OUTCOME BASED EDUCATION

Revised syllabus
(Effective from the academic year 2019-2020)

REGULATIONS
The Department of Commerce (Hons.) Self- Supporting is offering the B.Com (Hons.) course
with effect from the academic year 2012-13 under the CBCS (Choice Based Credit System)
as specified by the Govt. of Tamil Nadu.

OBJECTIVES
 To develop the conceptual and practical skills of the students aimed at the intellectual
pursuit of knowledge of commercial sciences
 To help understand methods and processes of Commerce in every area of activity.
 To expose them to the areas of application of knowledge in business firms and
industrial organizations.
 To enable them to acquire complete basic and intermediary practical knowledge of
various commerce subjects with the sole purpose of making them self dependent and
easily employable.

ELIGIBITY FOR ADMISSION:

Candidates for admission to the first year of the degree of B.Com (Hons.) program
shall be required to have passed Plus Two examination with an aggregate of 75% marks in
“Commerce Group” - Accountancy, Commerce or Business Studies, Mathematics or
Business Mathematics, as core subjects or an examination accepted as equivalent thereto by
the Syndicate of the University of Madras. Reservation as per Government norms shall be
followed.

ELIGIBITY FOR THE AWARD OF DEGREE:

A candidate shall be eligible for the award of B.Com (Hons.) degree only if she has
undergone the prescribed course of study for a period of not less than three academic years,
passed the examination of all the six semesters prescribed, earning 167 credits and also
fulfilled such conditions as may have been prescribed thereof.

DURATION:

The duration of the course shall be three years. Every academic year is divided into
two semesters. Each semester will have a minimum of 90 working days and each day will
have 5 working hours. Teaching is organized into a modular pattern of credit courses.
3
COURSE OF STUDY:

The main subject of study for B.Com (Hons.) program shall consist of the following:

PART – I: Languages (Tamil or other Languages)

PART – II: English

PART – III: Core subjects, Project, Internship

PART – IV: Non Major Electives, Environmental Studies & Value Education

PART–V: Extension Activities - Sports/NCC/ECell/SIFE/RRC/CSS/Rotract/YRC/NSS

 Subjects will be taught in all functional areas and there shall be no speciality
 Part IV and Part V components will seek to build the capacity of the students and
provide inputs for shaping her capabilities.
 Extension activity is compulsory which is outside college hours.

i) Learning Methodology

In order to make possible, effective learning, the following methodology is adopted:

 Class room teaching
 Case Study
 Industry Learning through Internship
 Self study

ii) Internship

In order to pave way for Industry- Integrated learning and also to enable students to
obtain better practical knowledge and hands- on experience, every student shall undergo
Internship for a period of 14 weeks as specified below:

 7 weeks of Internship each at the end of the second and fourth semesters respectively.
The Internship shall be practice oriented. Students shall have to go companies and
shall receive On the Job training in diverse fields of activities of those companies.

iii) MOU with Companies

MOU are signed with companies in the following sectors for a sanctioned strength of 40
students in a class of which at least two companies are listed companies.

 Companies in the Banking sector

 Companies in the Insurance sector
 Companies in the Manufacturing sector
 Companies in the IT sector
 Chartered Accountancy (CA) Firms with an annual turnover of not less than
Rs.1 crore.

4
 iv) Faculty Composition

To ensure the success of the program and to realize the objectives, the composition of the
faculty are:

 75% In- House faculty

 25% faculty from MOU companies

NUMBER OF CREDITS

The total credit for the course is 167. The credits for the different subjects are:

Languages 2 papers 2x 3= 6
English 2 papers 2x 3= 6
Non Major 2 papers 2x 2= 4
EVS 1 paper 1x 2= 2
Value Education 1 paper 1x 2= 2
Core Subjects 31 papers 31x 4= 124
Project 1x 8= 8
Internship 14 weeks 14x 1= 14
Extension activities Sports, NCC Etc, 1
Total 167

EXTENSION SERVICE (Part – V)

A candidate shall be awarded a maximum of 1 credit for extension service.

All the students shall have to enroll for Sports/ NCC/ E Cell/ SIFE/ RRC/ CSS/
Rotract/ YRC/ NSS and shall have to put in compulsory minimum attendance of 40 hours
which shall be duly certified by the principal of the College before 31st March of a year. If a
student lacks 40 hours of attendance in the first year, she shall have to compensate the same
during the subsequent years.
Students who complete minimum attendance of 40 hours in one year will get HALF
CREDIT and those who complete the attendance of 80 hours or more in two years will get
ONE CREDIT.
Literacy and population education field work shall be compulsory components in the
above extension service activities.

5
PROGRAMME EDUCATIONAL OBJECTIVE

Our programme will produce graduates who will be able to

PEO 1: SUBJECT PROFICIENCY

Attain proficiency in the commerce related fields, empowering them to ably face the
challenges of the dynamic business environment.

PEO 2: PROFESSIONAL GROWTH

Pursue higher education in the fields of commerce and management and have professional
expertise and research acumen for successful careers in industry, research and academia.

PEO 3: MANAGERIAL SKILLS

Emerge as accomplished business leaders/executives with effective managerial skills.

PEO 4: NATION BUILDING

Exhibit ethical and environmental values and become responsible citizens of the nation.

PROGRAMME OUTCOME
PO 1: Acquire conventional as well as contemporary fields in diverse domains of Commerce
andManagement.
PO 2: Designed for capacity building to various avenues of employment, entrepreneurship
and higher education.
PO 3: Acquire the core competencies of business acumen, analytical & critical thinking, and
communication skills and employ empirical approach for effective team building, crisis
management and business solutions.
PO 4: Apply the knowledge and skills to thrive on the evolving challenges of trade &
industry.
PO 5: Analyse the challenges of the dynamic world with a global outlook.
PO 6: Sensitized to ethical and moral issues in business to be more socially responsible

PROGRAMME SPECIFIC OUTCOME

PSO 1 : To integrate theoretical knowledge and practical insights of the convention and
contempory fields of commerce.

PSO2 : To prepare students for the pursuit of professional, competitive examinations and
higher
studies and career.

PSO 3 : To analyze evaluate solve case studies on dimensions of accounting, taxation and
business problems by analytical and critical thinking

PSO 4 : To enhance technical skills, job skills and computerised accounting skills for the
progress and betterment of the students.

PSO 5 : To encourage research in the thrust areas of commerce and to inculcate life long
learning.

6
 PROGRAMME PROFILE

B.COM (HONS.)

TOTAL
HRS HRS END
SEMESTER PART COURSE CODE COURSE TITLE CREDITS /WK CA SEM TOTAL

I I FOUNDATION LANGUAGE I 3 4 60 40 60 100

I II FOUNDATION FOUNDATION ENGLISH I 3 4 60 40 60 100

I III HC18/1C/FAG FINANCIAL ACCOUNTING 4 6 90 40 60 100

III BANKING THEORY, LAW & 75

I HC18/1C/BTP PRACTICE 4 5 40 60 100

I III HC18/1C/POM PRINCIPLES OF MANAGEMENT 4 4 60 40 60 100

I III MA18/1C/BMM BUSINESS MATHEMATICS 4 5 75 40 60 100

I IV PART- IV NON MAJOR ELECTIVE 2 2 30 - 50 50

TOTAL 24 30

II I FOUNDATION LANGUAGE II 3 4 60 40 60 100

II II FOUNDATION FOUNDATION ENGLISH II 3 4 60 40 60 100

III ADVANCED FINANCIAL 90

II HC18/2C/AFG ACCOUNTING 4 6 40 60 100

II III HC18/2C/MCL MERCANTILE LAW 4 5 75 40 60 100

II III HC18/2C/INS PRINCIPLES OF INSURANCE 4 4 60 40 60 100

II III MA18/2C/OPT OPTIMIZATION TECHNIQUES 4 5 75 40 60 100

II IV PART- IV NON MAJOR ELECTIVE 2 2 30 - 50 50

TOTAL 24 30

III BUSINESS POLICY AND 60

III HC18/3C/BPE ENVIRONMENT 4 4 40 60 100

III III HC18/3C/CAG CORPORATE ACCOUNTING 4 5 75 40 60 100

III III HC18/3C/BST BUSINESS STATISTICS 4 4 60 40 60 100

III ELEMENTS OF COST 75

III HC18/3C/ECG ACCOUNTING 4 5 40 60 100

III III HC18/3C/CMG CONTEMPORARY MARKETING 4 5 75 40 60 100

III III BE18/3C/MET MICRO ECONOMIC THEORY 4 5 75 40 60 100

III IV PART- IV ENVIRONMENTAL STUDIES 2 2 30 -- 50 50

III HC18/3I/IPR INTERNSHIP 7 100

TOTAL 33 30

IV III HC18/4C/SAS SPECIAL ACCOUNTS 4 6 90 40 60 100

III 60
IV HC18/4C/RHY RESEARCH METHODOLOGY 4 4 40 60 100

7
 III COSTING METHODS AND 75
IV HC18/4C/CTS TECHNIQUES 4 5 40 60 100

III FINANCIAL MARKETS AND 60

IV HC18/4C/FLS SERVICES 4 4 40 60 100

III COMPUTER APPLICATION IN 60

IV HC18/4C/CAB BUSINESS 4 4 40 60 100

IV III BE18/4C/INE INTERNATIONAL ECONOMICS 4 5 75 40 60 100

IV IV PART- IV VALUE EDUCATION 2 2 30 -- 50 50

TOTAL 26 30

III INCOME TAX AND TAX PLANNING 90

V HC18/5C/IP1 I 4 6 40 60 100

V III HC18/5C/FMT FINANCIAL MANAGEMENT 4 6 90 40 60 100

III ACCOUNTING FOR DECISION 75

V HC18/5C/ADM MAKING 4 5 40 60 100

V III HC18/5C/AUG AUDITING 4 4 60 40 60 100

III COMPANY AND LIMITED 75

V HC18/5C/CYL LIABILITY PARTNERSHIP LAWS 4 5 40 60 100

III ENTREPRENEURIAL 60
V HC18/5C/ELD DEVELOPMENT 4 4 40 60 100

V HC18/5I/IPR INTERNSHIP 7 100

TOTAL 31 30

III INCOME TAX AND TAX PLANNING 90

VI HC18/6C/IP2 II 4 6 40 60 100

III SECURITY ANALYSIS AND 75

VI HC18/6C/SPM PORTFOLIO MANAGEMENT 4 5 40 60 100

VI III HC18/6C/ITL INDIRECT TAX LAWS 4 5 75 40 60 100

VI III HC18/6C/OGB ORGANISATIONAL BEHAVIOUR 4 4 60 40 60 100

III LOGISTICS AND SUPPLY CHAIN 75

VI HC18/6C/LSM MANAGEMENT 4 5 40 60 100

VI III HC18/6C/PRO PROJECT AND VIVA VOCE 8 75 100

V PART- V EXTENSION ACTIVITY 1

TOTAL 29 25

TOTAL COURSE CREDITS 167

8
EVALUATION PATTERN FOR CONTINIOUS ASSESSMENT
INTERNAL VALUATION BY COURSE TEACHER/S

PART I, II AND III-THEORY PAPERS

COMPONENT TIME MAX CA
MARKS MARK
Test I 2HRS 50 (TO BE 10 Marks
CONVERTED)
Test II 2HRS 50 (TO BE 10 Marks
CONVERTED)
Assignment / Field study / 10 Marks
Seminar/ Written Quiz /
Case Study/ Industrial Visit
(Report to be prepared
and presented)

Participatory learning/Group 10 Marks

discussion

Total 40 marks

PART III- PRACTICAL PAPERS

COMPONENT TIME MARKS

Test I 2 HRS 50 MARKS

Test II 2 HRS 50 Marks

*TOTAL OF TEST I & II FOR 100 MARKS WILL BE CONVERTED TO 40 MARKS

PART IV
COMPONENT TIME MARKS

NON-MAJOR 2 HRS 50
ELECTIVES,
ENVIRONMENTAL
STUDIES & VALUE
EDUCATION

9
QUESTION PAPER PATTERN

Knowledge Section Word Marks Total

Level Limit
K1 A-5X2 marks 50 10
K1, K 2 B-3/5x8marks 200 24 50
K2, K 3 C-1/2x16 marks 500 16
KEYWORDS FOR QUESTION PAPERS BASED ON KNOWLEDGE LEVELS

KNOWLEDGE LEVEL 1-REMEMBERING/RECALLING

Exhibit memory of previously learned material by recalling facts, terms, basic concepts and
answers
Who What Why When Omit
Where Which Choose Find How
Define Label Show Spell List
Match Name Relate Tell Recall
Select Describe

KNOWLEDGE LEVEL 2- UNDERSTANDING

Demonstrate understanding of facts and ideas by organising, comparing, translating,
interpreting, giving descriptions and stating main ideas
Compare Contrast Demonstrate Interpret Explain
Extent Illustrate Infer Outline Relate
Rephrase Translate Summarise Show Classify
Describe Discuss

KNOWLEDGE LEVEL 3-APPLYING

Solve problems to new situations by applying acquired knowledge, facts, techniques and
rules differently

Apply Build Choose Construct Develop

Experiment Identify Interview Make use of Model
with
Organise Plan Select Solve Utilise
List Use Compute Simplify Survey
Demonstrate Dramatise Illustrate Interpret Sketch
Write Show Manipulate Relate Schedule

10
 RUBRICS FOR CONTINUOUS ASSESSMENT

Assignment Content/originality/Presentation/Schematic
Representation and Diagram/Bibliography
Seminar Organisation/Subject Knowledge/Visual
Aids/Confidence level/presentation-
Communication and Language
Field Visit Participation/Preparation/Attitude/Leadership
Participatory learning Answering Questions/Clearing
Doubts/Participating in Group
Discussions/Regular Attendance
Case Study Finding the
Problem/Analysis/Solution/Justification
Problem Solving Understanding Concepts/Formula and Variable
Identification/Logical Sequence/Answer
Group Discussion Preparation/Situation Analysis/Relationship
Management/Information Exchange/Delivery
Skills
Flipped/Blended Learning Preparation/Information Exchange/ Group
interaction/Clearing doubts

END SEMESTER EVALUATION PATTERN

THEORY PAPERS
PART I/II/III

SEMSTER I/II/III/IV/V/VI

DOUBLE VALUATION BY COURSE TEACHER AND EXTERNAL EXAMINER

MAXIMUM MARKS: 100 TO BE CONVERTED TO 60

PASSING MARK: 50

PART IV

SINGLE VALUATION

WRITTEN TEST

MAXIMUM MARKS: 50

PASSING MARK: Passing minimum for this paper will be mentioned in the regulations
applicable for the respective degree to which the student belongs.

11
 TEMPLATE FOR QUESTION PAPER (THEORY)

Question Paper should cover all the five units

Section A
Answer all the questions (10 x 2 marks = 20 marks)

10 questions - 2 questions from each unit.

SectionB
Answer any five questions (5 x 8 marks = 40 marks)

8 questions At least one question from each unit and not more than 2 questions from each
unit

Section C
Answer any two questions (2 x 20 marks = 40 marks)

4 questions - not more than 1question from any unit.

One compulsory question as a Case Study

TEMPLATE FOR QUESTION PAPER (PROBLEM ORIENTED PAPERS)

Question Paper should cover all the five units

Section A
Answer all the questions (10 x 2 marks = 20 marks)

10 questions consisting of 5 theory questions (one / two sentence answers) and 5 small
problems.

SectionB
Answer any five questions (5 x 8 marks = 40 marks)

8 questions At least one question from each unit and not more than 2 questions from each
unit

Section C
Answer any two questions (2 x 20 marks = 40 marks)

4 questions - not more than 1question from any unit.

12
TEMPLATE FOR QUESTION PAPER (COMPUTER APPLICATIONS IN
BUSINESS)
(PRACTICALS ONLY)

Section –A (4 * 25 = 100)
Answer all questions Max.Marks:100, Max.Hours:3 hrs

1 Compulsory Question from Tally

Internal Choice :
Can have 3 questions to be answered out of 4 questions covering all the five units

Note:
Duration of end semester examination will be for 3 hours and maximum marks 100
For Computer Practicals duration of end semester examination will be for 3 hours and
maximum marks 100.

PROJECT AND VIVA VOCE- 100 MARKS

The ‘Project Evaluation and the Viva Voce examination’ shall be done by the faculty
from the premier institutions such as IIT, IIM, professional Institutes like CA, CWA, CS and
other reputed institutions or by the Industry experts and faculty from the educational
institution offering B.Com(Hons.) program.

INTERNSHIP:
Every student shall undergo Internship for a period of 14 weeks in their 3years course
duration as stipulated in the syllabus. If a student fails to complete 14 weeks Internship within
the 3years of her study, she shall complete the same in the next academic year .

PASSING MINIMUM
A candidate shall be declared to have passed in each theory paper or practical paper
wherever prescribed if she secures a minimum of 50% in Languages, English, 50% in each of
the Core papers, Project and internship and Part IV papers

 There shall be no passing minimum for Internal

 For external examination, passing minimum shall be 50% for languages, English and
50% for core subjects and Project Viva Voce.
 In the aggregate (Internal plus External) the passing minimum shall be 50% for
languages, English and 50% for core subjects and Project Viva Voce.
 She shall be declared to have passed the whole examination if she passes in all the
papers and practicals wherever prescribed/ as per the scheme of examinations by
earning 167 CREDITS in parts- I, II, III, IV and V. She shall also fulfill the extension
activities prescribed earning a minimum of 1 credit to qualify for the B.Com (Hons.)
course.

13
CLASSIFICATION OF SUCCESSFUL CANDIDATES:

PART- I- TAMIL OR OTHER LANGUAGES:

TAMIL OR OTHER LANGUAGES OTHER THAN ENGLISH: Successful

candidates passing the examinations for PART I courses together and securing the marks (i)
50% and above but below 60% in the aggregate of the marks prescribed for part I together
shall be declared to have passed the examination in the SECOND class (ii) other successful
candidates securing marks 60% and above shall be declared to have passed the examinations
in the FIRST class and (iii) all other candidates securing marks 75% and above shall be
declared to have passed the examinations in the FIRST class with DISTINCTION

PART- II- ENGLISH

Successful candidates passing the examinations for ENGLISH and securing the marks
(i)50% and above but below 60% in the aggregate of the marks prescribed for PART II
together shall be declared to have passed the examination in the SECOND class (ii) other
successful candidates securing marks 60% and above shall be declared to have passed the
examinations in the FIRST class and (iii) all other candidates securing marks 75% and above
shall be declared to have passed the examinations in the FIRST class with DISTINCTION

PART- III- CORE SUBJECTS AND PROJECTS

Successful candidates passing the examinations in all the Part- III courses with
(i)50% and above but below 60% in the aggregate of the marks prescribed for PART
III together shall be declared to have passed the examination in the SECOND class (ii) other
successful candidates securing marks 60% and above shall be declared to have passed the
examinations in the FIRST class and (iii) all other candidates securing marks 75% and above
shall be declared to have passed the examinations in the FIRST class with DISTINCTION

RANKING

Candidates to pass all the examinations prescribed for the course in the FIRST
APPEARANCE ITSELF ALONE are eligible for Ranking / Distinction.

APPEARANCE FOR IMPROVEMENT

No candidate will be allowed to improve marks for the B.Com (Hons.) course.

14
 COURSE PROFILE-PROGRAMME OF STUDY

TOTAL L-T-P
HRS HRS END
COURSE CODE TITLE OF THE PAPER CREDITS /WK CA SEM TOTAL

FOUNDATION LANGUAGE I 3 4 60 40 60 100

FOUNDATION FOUNDATION ENGLISH I 3 4 60 40 60 100

2-4-0
HC18/1C/FAG FINANCIAL ACCOUNTING 4 6 90 40 60 100

BANKING THEORY, LAW & 75 3-2-0

HC18/1C/BTP PRACTICE 4 5 40 60 100

HC18/1C/POM PRINCIPLES OF MANAGEMENT 4 4 60 2-2-0 40 60 100

MA18/1C/BMM BUSINESS MATHEMATICS 4 5 75 40 60 100

PART- IV NON MAJOR ELECTIVE 2 2 30 2-0-0 - 50 50

TOTAL 24 30

FOUNDATION LANGUAGE II 3 4 60 40 60 100

FOUNDATION FOUNDATION ENGLISH II 3 4 60 40 60 100

ADVANCED FINANCIAL 90 2-4-0

HC18/2C/AFG ACCOUNTING 4 6 40 60 100

HC18/2C/MCL MERCANTILE LAW 4 5 75 3-2-0 40 60 100

HC18/2C/INS PRINCIPLES OF INSURANCE 4 4 60 3-1-0 40 60 100

MA18/2C/OPT OPTIMIZATION TECHNIQUES 4 5 75 40 60 100

PART- IV NON MAJOR ELECTIVE 2 2 30 2-0-0 - 50 50

TOTAL 24 30

BUSINESS POLICY AND 60 3-1-0

HC18/3C/BPE ENVIRONMENT 4 4 40 60 100

HC18/3C/CAG CORPORATE ACCOUNTING 4 5 75 3-2-0 40 60 100

HC18/3C/BST BUSINESS STATISTICS 4 4 60 3-1-0 40 60 100

ELEMENTS OF COST 75 3-2-0

HC18/3C/ECG ACCOUNTING 4 5 40 60 100

HC18/3C/CMG CONTEMPORARY MARKETING 4 5 75 3-2-0 40 60 100

BE18/3C/MET MICRO ECONOMIC THEORY 4 5 75 40 60 100

PART- IV ENVIRONMENTAL STUDIES 2 2 30 -- 50 50

HC18/3I/IPR INTERNSHIP 7 100

TOTAL 33 30

HC18/4C/SAS SPECIAL ACCOUNTS 4 6 90 2-4-0 40 60 100

60 3-1-0
HC18/4C/RHY RESEARCH METHODOLOGY 4 4 40 60 100

COSTING METHODS AND 75 3-2-0

HC18/4C/CTS TECHNIQUES 4 5 40 60 100

FINANCIAL MARKETS AND 60 3-1-0

HC18/4C/FLS SERVICES 4 4 40 60 100

15
 COMPUTER APPLICATION IN 60 2-2-0
HC18/4C/CAB BUSINESS 4 4 40 60 100

BE18/4C/INE INTERNATIONAL ECONOMICS 4 5 75 40 60 100

PART- IV VALUE EDUCATION 2 2 30 -- 50 50

TOTAL 26 30

INCOME TAX AND TAX PLANNING 90 2-4-0

HC18/5C/IP1 I 4 6 40 60 100

HC18/5C/FMT FINANCIAL MANAGEMENT 4 6 90 2-4-0 40 60 100

ACCOUNTING FOR DECISION 75 3-2-0

HC18/5C/ADM MAKING 4 5 40 60 100

HC18/5C/AUG AUDITING 4 4 60 3-1-0 40 60 100

COMPANY AND LIMITED 75 3-2-0

HC18/5C/CYL LIABILITY PARTNERSHIP LAWS 4 5 40 60 100

ENTREPRENEURIAL 60 3-1-0
HC18/5C/ELD DEVELOPMENT 4 4 40 60 100

ACCOUNTING STANDARDS 2 100

HC18/5I/IPR INTERNSHIP 7 100

TOTAL 31 30

INCOME TAX AND TAX PLANNING 90 2-4-0

HC18/6C/IP2 II 4 6 40 60 100

SECURITY ANALYSIS AND 75 3-2-0

HC18/6C/SPM PORTFOLIO MANAGEMENT 4 5 40 60 100

HC18/6C/ITL INDIRECT TAX LAWS 4 5 75 3-2-0 40 60 100

HC18/6C/OGB ORGANISATIONAL BEHAVIOUR 4 4 60 3-1-0 40 60 100

LOGISTICS AND SUPPLY CHAIN 75 3-2-0

HC18/6C/LSM MANAGEMENT 4 5 40 60 100

HC18/6C/PRO PROJECT AND VIVA VOCE 8 75 100

PART- V EXTENSION ACTIVITY 1

TOTAL 29 25

TOTAL COURSE CREDITS 169

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

16
 COURSE PROFILE – SEMESTER I

COURSE TITLE OF THE TOTAL L-T-P

CODE PAPER CREDITS HRS/WK HRS CA END SEM TOTAL

FOUNDATION LANGUAGE I 3 4 60 40 60 100

FOUNDATION 60
FOUNDATION ENGLISH I 3 4 40 60 100
2-4-0
FINANCIAL 90
HC18/1C/FAG ACCOUNTING 4 6 40 60 100

BANKING 75 3-2-0
THEORY, LAW
HC18/1C/BTP & PRACTICE 4 5 40 60 100

PRINCIPLES OF 60 2-2-0
HC18/1C/POM MANAGEMENT 4 4 40 60 100

BUSINESS 75
MA18/1C/BMM MATHEMATICS 4 5 40 60 100

NON MAJOR 30 2-0-0

PART- IV ELECTIVE 2 2 - 50 50

TOTAL 24 30

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 SEMESTER – I

FINANCIAL ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: HC18/1C/FAG

CREDITS: 4 L-T-P: 2 4 0

COURSE OBJECTIVES:
To enable the students to

1. Gain knowledge of accounting concepts and conventions.

2. Familiarize with the preparation of final accounts.
3. Understand the different methods of depreciation.
4. Understand the preparation of branch and departments.
5. Comprehend the consignment, joint venture and single entry.

COURSE OUTLINE:

UNIT I
Accounting structure –Basic Accounting Concepts and Conventions-Accounting
equation -Methods of accounting– Distinction between reserves and provisions –Distinction
`between Capital and Revenue - Accounting Standards – Concept, Importance and
Applicability. Ind AS – Specific standards 1,9,16 & 29. Rectification of Errors- Bank
Reconciliation Statement. (15 hrs)

UNIT II
Preparation of Final Accounts – Trading, Profit & Loss Account and Balance Sheet
(Advanced problems with adjustments) (20 hrs)

UNIT III
Depreciation Accounting - Meaning –Factors causing depreciation-Methods of
providing depreciation (Theory)-Problems on Straight line method and Diminishing balance
method(including change in the method) –Accounting Standard on Depreciation (IND AS
10)
(15 hrs)
UNIT IV
Branch Accounts-Dependent Branches-Accounting treatment-Debtors System-goods
being invoiced at cost and at selling price-Stock and Debtors System – Segment Reporting as
per AS17. Departmental Accounts- Guidelines for allocation of expenses-Inter departmental
transfers at cost or selling price (20 hrs)

UNIT V
Consignment Accounts _ Normal Loss and Abnormal Loss-Joint Venture Accounts-
only existing and separate books - Single Entry system – statement of Affairs – conversion
Method. ( 20hrs)

THEORY: 20% PROBLEMS:80%

18
RECOMMENDED TEXTBOOKS:
1. Reddy T.S &Murthy.A,Financial Accounting,5TH Ed., Margham Publication 2007
2. Gupta .R.L & Gupta .V.KFinancial Accounting,6thEd.,Sultan Chand &Sons,New Delhi, 2005

REFERENCE BOOKS:
1. Jain .S.P &Narang .K.,Financial Accounting,4th Ed.,Kalyani Publishers, Ludhiana,1999
2. MaheshwariS.N., Suneel K Maheshwari and Sharad K Maheshwari, Financial Accounting,
Vikas Publications
3. Shukla&Grewal,Advanced Accounting,15thEd.,Sultan Chand &Sons,New Delhi,2002
4. TulsianP.C.FinancialAccounting,Pearson Education,2006
5. Thothadri.S&Nafeesa.S, Financial Accounting, Tata McGraw-Hill Publishing

JOURNALS:

1. Journal of Finance and Accounting

2. Journal of Finance Report and Accounting
3. International Journal of Accounting and Finance
4. International Journal of Managerial and Financial Accounting
5. SSRN Financial Accounting E-Journal

E-LEARNING RESOURCES:

1. https://www.icmai.in/
2. https://www.accountingtools.com
3. https://www.icai-cds.org
4. https://www.corporatefinanceinstitute.com/
5. https://www.double-entry-bookkeeping.com/

COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Explain the basic Accounting Concepts
CO 2 Prepare final accounts with adjustments for the companies
CO 3 Compute value of depreciation through various
depreciation methods
CO 4 Apply and understand branch and departmental accounts
CO 5 Prepare accounts on Consignments, Joint Venture and
Single entry system

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 1 0 2
CO2 2 3 3 3 2
CO3 2 2 1 3 2
CO4 2 2 2 3 2
CO5 2 2 3 3 2
AVERAGE 2.2 2.2 2 2.4 2

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KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY
CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Problem Solving
Group Discussion
Quiz-Seminar
Peer Learning

QUESTION PAPER PATTERN-UG*

Knowledge Section Special Instructions Word Marks Total

Level if any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
Problem: 7 questions
Theory : 1 question
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily
answered.
Problem: 3 questions
Theory : 1 question

20
 SEMESTER – I

BANKING THEORY, LAW AND PRACTICE

TOTAL HOURS: 75 COURSE CODE: HC18/1C/BTP

CREDITS: 4 LTP: 3 2 0

COURSE OBJECTIVES:
To enable the students to:
1. Get familiarized with the concept of banking and role played by RBI.
2. Understand the concepts relating to Loans and Advances.
3. Learn Secured Advances and Modes of Creating Charge.
4. Gain knowledge on Negotiable Insurance Act ,1881.
5. Gain insight on crossing of Cheques and their kinds.

COURSE OUTLINE

UNIT I:
Definition of Banks - Structure and characteristics of Indian Banking and Financial
System (inclusive of Co-operative banks)- Banking Regulation Act, 1949- Commercial
Banks - Functions– Credit Creation – Mechanism and limitations of credit creation - Social
Responsibilities of Banks – RBI - Functions- RBI as note issuing authority - as banker to
Government – as bankers bank – as lender of last resort – Regulatory and Supervisory
Functions- Promotional and Developmental Functions - Collection and furnishing of credit
information - Monetary policy of RBI – Bank Rate Policy – Repo Rate - CRR – Incremental
CRR –SLR –- Selective credit control-Financial Inclusion. (15 hrs)

UNIT II:
Loans and advances – Principles of sound lending - Style of credit – Classification of
loans and advances -Consortium Advances – Participation Certificates – Commercial Paper-
Assessing creditworthiness of borrowers. (10 hrs)

UNIT III:
Secured advances - Modes of creating charge – Lien – Pledge – Hypothecation –
Mortgage-– General principles of secured advances – Types of securities- Advances against
Goods, Documents of Title to Goods, Stock Exchange Securities, Life Insurance Policies,
Fixed Deposit Receipts, Real Estate, Gold Ornaments. (10 hrs)

UNIT IV:
Introduction to Negotiable Instruments Act, 1881 – Definition –Promissory Note- Bill of
Exchange- Cheque – Features –Endorsement of Negotiable Instruments – Essentials of
Endorsements – Kinds of Endorsements – Holder and Holder in Due Course – Payment in
Due Course - Holder for Value. (15 hrs)

UNIT V:
Relationship between Banker and Customer- Crossing of cheques- Kinds of crossing.
Payment of cheques – Precautions to be taken by the paying Banker – Duties of Paying
Banker -Statutory protection - Collection of cheques – Legal Status of the collecting Banker-

21
Duties and liability of the collecting Banker – Statutory protection- Reserve Bank’s
Instructions to Collecting Banks. (25 hrs)
RECOMMENDED TEXTBOOKS:
1. Sundharam.K.P.M and Varshney.P.N,Banking Theory, Law and Practice, Sultan Chand
and Sons
2. Santhanam.B ,Banking Theory, Law and Practice- Margham Publications

REFERENCE BOOKS:

1. BharathiPathak -Indian Financial System, Dorling Kindersley

2. Dr S Gurusamy,Banking Theory, Law and Practice , Tata McGraw-Hill Publishing
Company Ltd
3. Dr. Gurusamy.S –Financial Services,TataMcgraw hill
4. Dr.Mageshwari. S.N, Banking Theory Law & Practice, Sultan Chand &Sons,New Delhi.
5. Gurumurthy.S – Indian Financial System,TataMcgraw hill
6. Machiraj - Indian Financial System,Vikas publishing house,
7. Tannan M.L, Banking Law & Practices, Wadheve Publishers, Mumbai.

JOURNALS
1. International Journal of Banking and Finance
2. Journal of Finance and Bank management
3. Indian Banks Association

E-RESOURCES
1. http://www.rbi.org.in
2. http://www.banking _guide.org.uk
3. http://www.allbankingsolutions.com
4. https://indiacode.nic.in/bitstream/123456789/3/A1881-26.pdf
5. http://www.economywatch.com/banking
6. https://cleartax.in/s/rbi-reserve-bank-of-india
7. https://m.rbi.org.in//scripts/Annualpolicy.aspx
8. http://download.nos.org › srsec319PDF

COURSE OUTCOMES:
The student will be able to:
CO Number CO STATEMENT
CO 1 Be Conversant with banking law’s historic development and how it shaped
today’s bank regulatory regime.
CO 2 Develop in-depth understanding on concepts relating to Loans and Advances
CO 3 Analyze different Modes of creating charge related to Secured Advances
CO 4 Develop understanding on Negotiable Instruments Act, 1881
CO 5 Demonstrate knowledge on different types of Crossing of cheques

22
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 2
CO2 3 2 1 2 2
CO3 2 3 3 2 2
CO4 3 3 2 2 2
CO5 2 2 2 3 2
AVERAGE 2.8 2.8 2 2.2 2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content, Videos-Problem Solving-Group
Discussion-Quiz-Seminar-Peer Learning

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit

K2, K 3 C-2/4x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answered.
Case study can be asked
from the following topics:
Modes of creating charge
Endorsement-crossing of
cheques-payment of cheques-
collection of cheques

23
 SEMESTER – I

PRINCIPLES OF MANAGEMENT

TOTAL HOURS: 60 COURSE CODE: HC18/1C/POM

CREDITS: 4 L-T-P: 2 2 0

Objectives : To enable the students to

1. Describe the various management principles and practices to be followed in an organization.
2. Understand the nature and importance of planning and decision making
3. Enumerate the meaning of Delegation and decentralization of authority in formal and
informal organization.
4. Understand the process of Recruitment, Selection, Placement ,Training of managerial
personnel and the techniques of Performance appraisal.
5. Develop essential managerial skills needed to integrate and maximize individual and
organizational productivity.

COURSE OUTLINE

UNIT-I:
Meaning and Definition of Management-concepts – nature & characteristics –
management vs administration- management as an art and a science- levels – importance –
roles and skills of a manager – managerial functions – process of management – nature and
steps. Principles of management- nature- need- HenriFayol principles. (5 hours)

UNIT-II:
. Planning – nature – objectives - advantages, limitations – types – process –
obstacles. Multi use plans – objectives – strategy – policy – procedures- single use plans.
MBO- concept- process-advantages- limitations. Decision making – types – process –
problems and steps to overcome. (15 hours)

UNIT-III:
Organising-Meaning – nature – steps – formal and informal organisation. Authority –
meaning – sources of authority- types –limits - meaning of responsibility and accountability .
Delegation – meaning – benefits – demerits – types – process – reasons for non delegation –
guidelines for effective delegation. Decentralisation of authority – advantages –
disadvantages – centralisation – advantages and disadvantages. (15 hours)

UNIT-IV:
Staffing – meaning – elements and functions – importance. Recruitment – sources –
selection – procedure – placement – orientation – training- process – advantages – methods
(except executive development). Performance appraisal – meaning – advantages –
disadvantages- methods- trait based appraisal- appraisal by results- 360 degree appraisal-
obstacles of performance appraisal- Promotion- meaning-need- bases. (15 hours)

UNIT-V:

24
 Directing – meaning – characteristics – techniques. Supervision – meaning – qualities
– functions of supervisor. Communication – meaning – nature – importance. Channels –
methods –barriers- gateways to make it effective. Control – meaning – nature – elements –
need – control process. (10 hours)

RECOMMENDED BOOKS
1.Dr.Gupta.C.B. Business Management, Sultan Chand & Sons.
2.Prasad L.M., Principles & Practice of Management, Sultan Chand & Sons.

REFERENCE BOOKS
1. Gupta R.N, Principles of Management, S.Chand
2. Jayashankar J, Principles of Management, MarghamPulications
3. NeeruVaishth&VibhutiVasishth, Principles of Management Text & Cases, Taxmann’s.
4. Ramasamy. T, Principles of Management, Himalaya Publishing House
5. Stoner. A.F. and Freeman.R.E., Management, Prentice Hall of India

JOURNALS
1. Journal of Business and Management
2. Blue Ocean Research Journals
3. International of Innovative Research and Development

E-RESOURCES

http://www.management .about.com
http://www.bcs.wbfreeman.com
https://www.toolshero.com
https://smallbusiness.chron.com
https://opentextbc.ca
http://www.businessmanagementideas.com
http://www.managementstudyguide.com
http://corporatefinanceinstitute.com

COURSE OUTCOMES: The Students will be able to :

CO Number CO STATEMENT
CO 1 Explain the conceptual framework and functions of management.
CO 2 Identify the related challenges in decision making arising from
internal and external factors affecting organizational decisions.
CO 3 Create appropriate authority and responsibility relationships among
formal and informal groups.
CO 4 Evaluate employee’s performance by applying the suitable appraisal
technique.
CO 5 Use requisite skills in critical situations and manage the
organization effectively.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 2 2 2

25
CO2 3 2 3 2 2
CO3 2 2 2 3 2
CO4 2 2 2 3 2
CO5 2 2 3 3 2
AVERAGE 2.4 2 2.4 2.6 2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos-
Problem Solving-Group Discussion-Role Modelling
Quiz-Seminar

QUESTION PAPER PATTERN-UG*

Knowledge Section Special Instruction if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 Questions from 50 20
each unit 100
K1, K 2 B-5/8x8 marks Atleast one question 200 40
from each unit and
more than 2
questions from each
unit
K2, K 3 C-2/4x20 Not more than one 500 40
marks question from any
unit. The first
question shall be a
case study and it
shall be compulsorily
answered.

26
 SEMESTER I

PRACTICAL BANKING
(Offered to Other Departments)

TOTAL HOURS: 30 COURSE CODE: HC18/1N/PRB

CREDITS: 2 LTP: 2 0 0

COURSE OBJECTIVES:
To enable the students to :
1. Understand the basic concepts in Banking
2. Be aware of the latest trends in banking
3. Have a practical exposure to the banking procedures

COURSE OUTLINE
UNIT I
Banker customer relationship-services rendered by banks-types of bank accounts-
fixed deposit a/c-savings bank a/c-recurring deposit a/c-opening of current & savings a/c-
operating a bank a/c. Negotiable instruments-cheques , drawing, issue,negotiation, essentials
of a cheque,crossing of cheques (10 Hrs)

UNIT II
Lending operations-modes of creating charge-lien, hypothecation, pledge
(10 Hrs)

UNIT III
Recent trends in banking-networking system- single window concept-usage of ATM-
anywhere banking, anytime banking, Home banking-internet banking-online enquiry- PIN-
ATM card- debit card, smart card, credit card.
(10 Hrs)
RECOMMENDED TEXTBOOKS:
1. Dr. Gurusamy.S- Banking Theory law & practice- McGrawhill Publications
2. Santhanam B - Banking, theory Law & Practice- Margham Publications

REFERENCE BOOKS:
1. Jeevanandam.C - Banking Law and Practice –Sultan chand and sons
2. Kandasami.K.P, Natarajan.S -Banking Law and practice- Sultan cahndPublicatiosn
3. Priyadharshini.J – Banking theory law and Practice – Charulatha publications

JOURNALS:
1. International Journal of Banking and Finance
2. Journal of Finance and Bank management
3. Indian Banks Association

E-LEARNING RESOURCES:
1. http://www.rbi.org.in
2. http://www.banking _guide.org.uk
3. http://www.allbankingsolutions.com

27
 4. https://indiacode.nic.in/bitstream/123456789/3/A1881-26.pdf
5. http://www.economywatch.com/banking

COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Analyse and understand the various types of accounts
and services provided by the bank
CO 2 Explain the procedure of opening an account and its
operations
CO 3 Identify the use and importance of various negotiable
instruments
CO 4 -
CO 5 -

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 2 2 2
CO2 3 2 2 2 2
CO3 3 2 2 2 2
CO4 - - - - -
CO5 - - - - -
AVERAGE 1.8 1.2 1.2 1.2 1.2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-LCD)
Quiz-Seminar

QUESTION PAPER PATTERN

Knowledge Section Special Instructions Word Marks Total

Level if any Limit
K1, K2 A-10/12X5 At least one question 150 100 100
marks from each unit and not
more than 2 questions
from each unit

NOTE:
Passing minimum for this paper will be as mentioned in the regulations applicable for the
respective degree to which the student belongs.

28
 COURSE PROFILE – SEMESTER- II

COURSE TITLE OF THE TOTAL L-T-P

CODE PAPER CREDITS HRS/WK HRS CA END SEM TOTAL
60
FOUNDATION LANGUAGE II 3 4 40 60 100

FOUNDATION 60
FOUNDATION ENGLISH II 3 4 40 60 100

ADVANCED 90 2-4-0
FINANCIAL
HC18/2C/AFG ACCOUNTING 4 6 40 60 100

MERCANTILE 75 3-2-0
HC18/2C/MCL LAW 4 5 40 60 100

PRINCIPLES OF 60 3-1-0
HC18/2C/INS INSURANCE 4 4 40 60 100

OPTIMIZATION 75
MA18/2C/OPT TECHNIQUES 4 5 40 60 100

NON MAJOR 30 2-0-0

PART- IV ELECTIVE 2 2 - 50 50

TOTAL 24 30

29
 SEMESTER – II

ADVANCED FINANCIAL ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: HC18/2C/AFG

CREDITS:4 L-T-P: 2 4 0

COURSE OBJECTIVES:
To enable the students to
1.Understand the concepts of Partnership and LLP
2.Familiarize with the concepts of insolvency and dissolution of partners
3. Gain knowledge on insurance accounts.
4. Prepare hire purchase system
5. Acquire knowledge on Investments Accounts.

COURSE OUTLINE:

UNIT I
Partnership Accounts & LLP- Admission, Retirement, Admission cum Retirement-
Death of a Partner (excluding individual & joint life policies) (22
hrs)

UNIT II
Dissolution- Insolvency of a partner-Garner Vs Murray -Insolvency of more than one
and all partners-Piecemeal Distribution –Proportionate Capital Method and Maximum Loss
method

(20hrs)

UNIT III
Insurance- Fire claims- Loss of stock– Abnormal Items-Average Clause- Claim for
Loss of Profits. (12hrs)

UNIT IV
Hire Purchase System- Introduction- Accounting Procedure for high value goods-
Default and Repossession –Accounting treatment for goods of small value-Hire Purchase
Trading Account-Debtors System-Stock and Debtors System
(21 hrs)

UNIT V
Investment Accounts-AS13 on Investments -Purchase and Sale of Investments-Cum
Interest and Ex-Interest Quotation -Accounting treatment of Investments-Columnar
Investments. (15 hrs)

THEORY:20% PROBLEMS:80%

RECOMMENDED TEXTBOOKS:

30
 1. Reddy T.S &Murthy.A,Financial Accounting,5TH Ed., Margham Publication 2007
2. Gupta .R.L & Gupta .V.K Financial Accounting,6thEd.,Sultan Chand &Sons,New
Delhi, 2005

REFERENCE BOOKS:
1. Jain .S.P &Narang .K.,Financial Accounting,4th Ed.,Kalyani Publishers,
Ludhiana,1999
2. MaheshwariS.N., Suneel K Maheshwari and Sharad K Maheshwari, Financial
Accounting, Vikas Publications
3. Shukla&Grewal,Advanced Accounting,15thEd.,Sultan Chand &Sons,New
Delhi,2002
4. Thothadri.S&Nafeesa.S, Financial Accounting, Tata McGraw-Hill Publishing
5. TulsianP.C.FinancialAccounting,Pearson Education,2006

JOURNALS:
1. Journal of Finance and Accounting
2. Journal of Finance Report and Accounting
3. International Journal of Accounting and Finance
4. International Journal of Managerial and Financial Accounting
5. SSRN Financial Accounting E-Journal

E-LEARNING RESOURCES:
1. https://www.icmai.in/
2. https://www.accountingtools.com
3. https://www.icai-cds.org
4. https://www.corporatefinanceinstitute.com/
5. https://www.double-entry-bookkeeping.com/

COURSE OUTCOMES:
The students will be able to
CO Number CO STATEMENT
CO 1 Explain the concepts of Partnership & LLP with respect to admission,
retirement and death.
CO 2 Analyze the procedure for dissolution and insolvency.
CO 3 Prepare insurance accounts.
CO 4 Understand and apply the various aspects of hire purchase system
CO 5 Prepare Investment accounts

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 3 2
CO2 3 2 2 3 2
CO3 2 2 2 3 2
CO4 2 2 2 3 2
CO5 2 2 2 3 2
AVERAGE 2.4 2.2 2 3 2

31
KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY
CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-LCD)
Problem Solving-Group Discussion-Quiz-Seminar
Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each unit 50 20
K1, K 2 B-5/8x8 marks At least one question from 200 40 100
each unit and not more
than 2 questions from each
unit
Problem: 7 questions
Theory : 1 question
K2, K 3 C-2/4x20 marks Not more than 1question 500 40
from any unit. The first
question shall be a case
study and it should be
compulsorily answered.
Problem: 3 questions
Theory : 1 question

32
 SEMESTER – II

MERCANTILE LAW

TOTAL HOURS: 75 COURSE CODE: HC18/2C/MCL

CREDITS: 4 L-T-P: 3 2 0

COURSE OBJECTIVES:
To enable the students to
1.Know with the fundamentals of Indian Contract Act 1872 and its provisions relating to
contract, offer, acceptance, consideration and consent.
2.learnthe legality and performance of a contract, breach and discharge of a contract, and the
remedies available for the same.
3. Learn the various aspects of Agency and delegation of authority.
4. understand the concepts of Guarantee, indemnity, bailment and pledge.
5. Gain Knowledge on law relating to sale of goods, transfer of property and the rights of unpaid
seller.

COURSE OUTLINE:

UNIT I
Introduction – Nature of contract – Offer and Acceptance – Consideration – capacity
to contract – Free consent. (14 hrs)

UNIT II
Legality of object – Void contracts – Contingent contracts – Performance of
contract -Discharge of contract – Remedies for Breach of contract – Quasi contracts.
(24 hrs)

UNIT III
Contract of Agency – Creation – classification of Agents – Principal Agent
relationships – Delegation of authority – Personal liability of agent – Termination of agency.
(10 hrs)

UNIT IV
Indemnity – Guarantee – Bailment – Pledge – Lien
(15 hrs)

UNIT V
Sale of goods – Conditions and warranties – Transfer of Property – Performance –
Rights of Unpaid seller. (12 hrs)

33
RECOMMENDED TEXTBOOKS:
1. Kapoor.N.D , Elements of Mercantile Law, Sulthan Chand &Co.
2. Tulsian.P.C Business Laws, 2nd Ed, Tata Mcgraw Hill, New Delhi.

REFERENCE BOOKS:
1. Dr..Sreenivasan.M.R, 2005, Business Law 2nd Ed Margham Publication,
Chennnai.
2. Gogna Mercantile law,Sultanchand&Co.
3. Gulshan.S.S& G.K.Kapoor,2001,Business Laws 9th Ed New Age International,
New Delhi.
4. Indian Contract Act, 1882. – Bare Act.
5. Krishnan Nair, Law of Contracts, Orient Longman Publishers.
6. Pillai.R.S.N and Bhagavathi, 2004, Business Law, 3rd Ed., S. Chand & Co., New
Delhi.
7. Sale of goods Act, 1930. – Bare Act.

JOURNALS:
1. Journal of Business Law
2. Indian Business Law Journal
3. International Journal of Business Law
4. Journal of Business Law and Ethics ( JBLE)
5. International Journal of Business and Law Research

E-LEARNING RESOURCES:
https://www.jusprudentia.com/
https://www,indiacode.nic.in
https://www.incometaxindia.gov.in
https://legalservice india.com
https://www.lawsofbusiness.com/

COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Analyse and understand the provisions of the Indian
Contract Act and the elements that form the basic
concept of a contract
CO 2 analyzethe Various aspects of contract .
CO 3 Apply their knowledge of Agency in business
activities
CO 4 Understand the concepts of Indemnity, guarantee,
bailment and pledge
CO 5 Explain the legal aspects relating to sale of goods

34
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 2 2 2
CO2 3 2 2 2 2
CO3 3 2 2 2 2
CO4 3 2 3 2 2
CO5 3 2 3 2 2
AVERAGE 3 2 2.4 2 2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos-
Problem Solving-Group Discussion-Role Modelling
Quiz-Seminar

QUESTION PAPER PATTERN

Knowledge Section Special Instructions Word Marks Total

Level if any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily
answered.

35
 SEMESTER – II

PRINCIPLES OF INSURANCE
TOTAL HOURS: 60 COURSE CODE: HC18/2C/INS
CREDITS: 4 LTP: 3 1 0

COURSE OBJECTIVES:
To enable the students to:
1. Gain in-depth knowledge on the evolution of insurance, functions, nature and benefits
of insurance to various groups and IRDA Regulations
2. Acquaint the students with Types and procedure for effecting Life Insurance policy.
3. Understand the Principles of Fire and Marine Insurance and the procedures for settlement of
claims of these policies.
4. Get familiarized with the Conditions of Motor Insurance Policy.
5. Gain knowledge on Miscellaneous Insurance Policies.

COURSE OUTLINE

UNIT-I
Introduction: Insurance-Meaning-Features- Principles- Functions. Role of insurance
in economic development-IRDAI Regulations – Reinsurance – methods – advantages, Co -
insurance -Double Insurance-Rights of Insurer.
(10hrs)

UNIT-II
Life Insurance: Features-Advantages-Life Vs.NonLife,Principles-Conditions-
Assignment Vs. Nomination-Types Of Life Insurance Policies(Meaning And Features Only)–
Factors Determining Premium-Types Of Premium-Procedure For Effecting Life Insurance
Policies-Procedure For Settlement Of Claims
(20 hrs)

UNIT - III

General Insurance: Fire – Scope-Underinsurance. Kinds Of Fire Policies – Conditions

– Marine: Principles- Types – Conditions – Kinds Of Policies – Marine Perils And Marine
Losses. Procedure For Effecting Fire Insurance Policy And Marine Company Policy.
Procedure For Settlement Of Claims For Fire And Marine. (20 hrs)

UNIT IV
Motor Insurance – Principles – Types – Conditions – Procedure For Effecting And
Settlement Of Claims.. (5hrs)

UNIT-V
Others:Meaning And Features Of Property Insurance-legal liability insurance-
business insurance - Personal Accidents –– Mediclaim – Health Insurance.
(5hrs)

RECOMMENDED TEXTBOOKS:

36
1. BodlaB.S, M.C. Garg and K.P. Singh, Insurance – Fundamentals, Environment and
Procedures, Deep & Deep Publications
2. George E. Rejda, Principles of Risk Management and Insurance, Prentice Hall Publications
`

REFERENCE BOOKS:
1. AnandGanguly, Insurance Management, New Age International
Publications.
2. Dr.Murthy, Elements of Insurance, Margham Publication.
3. Mishra M.N, Insurance Principles & Practice, S.Chand& Sons, New Delhi.
4. Srivatsava. D.C and ShashankSrivatsava , Indian Insurance Industry
Transition and Prospects, New Century Publication.
5. Tripathi, Insurance Theory & Practice, Prentice hall of India, New Delhi

JOURNALS
1. IRDA Journal
2. Journal of Insurance and Risk Management
3. ICFAI Publications

E-RESOURCES

1. http://www.insuremagic.com,
2. http://www.irdai.gov.in
3. http://www.lifeinsurancewiz.com
4. http://www.insuranceinstistureofindia.com
5. http://www.policyholder.gov.in
6. https://sol.du.ac.in
7. https://www.insuranceinstituteofindia.com/

COURSE OUTCOMES:
The student will be able to:
CO Number CO STATEMENT
CO 1 Gain knowledge on key concepts and IRDAI regulations.
CO 2 Learn the characteristics of life insurance; distinguish between the various
classes of insurance and the procedures for effecting it.
CO 3 Explain the conditions and procedures of Fire and Marine insurance policies
CO 4 Know about the procedures for effecting motor insurance policy
CO 5 Discuss the conditions relating to the miscellaneous insurance policies.

37
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 2
CO2 3 3 2 3 3
CO3 3 3 3 2 3
CO4 3 3 1 2 2
CO5 3 2 2 2 2
AVERAGE 3 2.8 2 2.2 2.4

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content, Videos-Group Discussion-Role Modelling
Quiz-Seminar-Peer Learning-

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit

K2, K 3 C-2/43x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answered.

38
 SEMESTER II

PRINCIPLES OF ACCOUNTING
(Offered to Other Departments)

TOTAL HOURS: 30 COURSE CODE: HC18/2N/PAC

CREDITS: 2 LTP:2 0 0

Objectives:
To enable the students to :
1. Understand the basic concepts of accounting
2. Prepare basic journal entries and Ledger
3. Develop knowledge about basic accounting transactions

COURSE OUTLINE

UNIT I:
Introduction-Meaning and scope of accounting-Basic Accounting Concepts and
Conventions-Objectives of accounting-Methods of accounting-Accounting transactions-
Double entry book keeping (10 hrs)

UNIT II:
Journal-Ledger- Preparation of cash book-Preparation of Trial Balance
(10hrs)
UNIT: III:
Preparation of Final Accounts of Sole Trading Concerns (10 hrs)

RECOMMENDED TEXTBOOKS:
1. Thothadri.S&Nafeesa.S, Financial Accounting, Tata McGraw-Hill Publishing
2. Maheshwari.S.N,Suneel K Maheshwari and Sharad K Maheshwari, Financial
Accounting, Vikas Publications.

REFERENCE BOOKS:
1. Gupta .R.L & Gupta .V.K,2005, Financial Accounting,6thEd.,Sultan Chand
&Sons,New Delhi.
2. Reddy T.S & A.Murthy,2007,Financial Accounting,5TH Ed., Margham

JOURNALS:
1. Journal of Finance and Accounting
2. Journal of Finance Report and Accounting
3. International Journal of Accounting and Finance
4. International Journal of Managerial and Financial Accounting
5. SSRN Financial Accounting E-Journal

39
E-LEARNING RESOURCES:
1. https://www.icmai.in/
2. https://www.accountingtools.com
3. https://www.icai-cds.org
4. https://www.corporatefinanceinstitute.com/
5. https://www.double-entry-bookkeeping.com/

COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Practical application of the accounting concepts
CO 2 Prepare basic journal entries and ledger
CO 3 prepare final accounts for their sole trading concern
CO 4 -
CO 5 -

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 1 1 1 1
CO2 3 1 1 1 1
CO3 3 1 1 1 1
CO4 - - - - -
CO5 - - - - -
AVERAGE 1.8 0.6 0.6 0.6 0.6

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-LCD)
Blended Classroom-E Content
Quiz-Seminar

QUESTION PAPER PATTERN

Knowledge Section Special Instructions Word Marks Total

Level if any Limit
K1, K2 A-10/12X5 At least one question 150 100 100
marks from each unit and not
more than 2 questions
from each unit

NOTE:
Passing minimum for this paper will be as mentioned in the regulations applicable for the
respective degree to which the student belongs.

40
 COURSE PROFILE – SEMESTER- III
TOTAL L-T-P
COURSE TITLE OF THE HRS END
CODE PAPER CREDITS HRS/WK CA SEM TOTAL
BUSINESS POLICY 60 3-1-0
AND
HC18/3C/BPE ENVIRONMENT 4 4 40 60 100

CORPORATE 75 3-2-0
HC18/3C/CAG ACCOUNTING 4 5 40 60 100

BUSINESS 60 3-1-0
HC18/3C/BST STATISTICS 4 4 40 60 100

ELEMENTS OF 75 3-2-0
COST
HC18/3C/ECG ACCOUNTING 4 5 40 60 100

CONTEMPORARY 75 3-2-0
HC18/3C/CMG MARKETING 4 5 40 60 100

MICRO 75
ECONOMIC
BE18/3C/MET THEORY 4 5 40 60 100

ENVIRONMENTAL 30
PART- IV STUDIES 2 2 -- 50 50

HC18/3I/IPR INTERNSHIP 7 100

TOTAL 33 30

41
 SEMESTER – III

BUSINESS POLICY AND ENVIRONMENT

CORE: 9 Course code: HC18/3C/BPE

Teaching Hours: 60 Credits: 4
LTP: 3 1 0

Objectives
To enable the students to

1.Gain knowledge on the various dimensions of the environment in which business operates
2.Understand the various approaches of internal analysis of an organization
3.Familiarize with foreign direct investment , MNCs and globalization and its implications
on industrial sectors
4.Analyse various current issues on international trade ,wto agreements and its impact on
India
5. Explain the concepts ofbusiness ethics corporate governance and corporate social
responsibility and its implications on business

COURSE OUTLINE

UNIT I
Dimensions of business environment- Economic, political, cultural, social, legal,
demographic, governmental, technological, natural environment-International Business
Environment- environmental analysis- need, importance, approaches- ETOP and forecasting
techniques. ( 10Hrs)

UNIT II
Organisational analysis- need, Approaches-SAP, SWOT Analysis-Porter’s Five Force
model-GAP analysis
(10Hrs)

UNIT III
Global environment- globalization – Rationale, significance, strategies for
globalization, MNCs, FDI in India. ( 15Hrs)

UNIT IV
Economic and business environment- agreements and current issues- WTO,TRIMS,
and TRIPS,IPRS – concepts, features and requisites for registration of intellectual property,
implications to India. (15Hrs)

UNIT V
Social environment – business and society, corporate social responsibility, corporate
governance, Ethical issues in business. (10 Hrs)

RECOMMENDED TEXTBOOKS
1. Aswathappa.K, Essentials of business management, Himalaya Publishing House, Mumbai.
2. Francis Cherunilam, Business environment, Himalaya Publishing House, Mumbai
42
REFERENCE BOOKS:
1. Francis Cherunilam, International Buiness Environment, Himalaya Publishing House
1. Michael.V.P., Business policy and environment, S.Chand& Co. New Delhi.
2. Raj Agarwal, Business environment, Excel Publications, New Delhi.
4. Radha, Business environment, Prasasanna Publishers
5. SubbaRao, Introduction to International business, Himalaya Publishing House

JOURNALS
1. International Journal of Environmental Policy and Decision Making
2. Journal of Business Administration and Policy Analysis
3. Business & The Environment: Journal & Articles

E resources:
https://www.Wto.org
https://www.Ipindia.nic.in
https://www.Mca.gov.in
https://Archive.India.gov.in
https://Planningcommision.gov.in

COURSE OUTCOMES:
The students will be able to

CO Number CO STATEMENT
CO 1 Discuss how events and trends in the business environment affect
business concerns in Indian scenario and globally

CO 2 Outline the importance of internal analysis for an organisation

CO 3 outline the various challenges faced by Indian business enterprises
in the era of globalisation and with the entry of multinational
companies
CO 4 Analyse and implicate the role of WTO agreements and their
impact on Indian industries. Gain foundation knowledge on IPRS
and registration of Intellectual property
CO 5 Relate the relevance of corporate governance and professional ethics
for business firms.

4. MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 3 2 3 2 2
CO2 3 2 3 2 2
CO3 3 2 3 2 2
CO4 3 2 3 2 2
CO5 3 2 3 2 2
AVERAGE 3 2 3 2 2

43
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content, Videos-
Quiz-Seminar-
Peer Learning-

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 2 Questions from each 50 20
marks unit 100
K1, K 2 B-5/8x8 Atleast one question 200 40
marks from each unit and
more than 2 questions
from each unit
K2, K 3 C-2/4x20 Not more than one 500 40
marks question from any unit.
The first question shall
be a case study and it
shall be compulsorily
answered.

44
 SEMESTER – III
CORPORATE ACCOUNTING
TOTAL HOURS: 75 COURSE CODE: HC18/3C/CAG
CREDITS: 4 LTP: 3 2 0

COURSE OBJECTIVES:
To enable the student to:
1. Gain a theoretical understanding and practical approach to accounting related to Issue
of shares by the companies.
2. Comprehend knowledge on Issue and redemption of Debentures and preference
shares.
3. Gain knowledge in the preparation of final accounts and various accounting
procedures of the companies.
4. Get familiarized with Alteration and Reduction of Share Capital.
5. Understand and learn how to prepare Liquidator’s Final Statement of Accounts.

COURSE OUTLINE

UNIT I
Issue of shares – Forfeiture and reissue of shares – Underwriting of shares – Different
classes of shares.
(21 hrs)

UNIT II
Issue and Redemption of debentures – Redemption of Preference shares.
(18 hrs)

UNIT III
Profits prior to incorporation – Final Accounts of Joint Stock Companies as per new
guidelines of Schedule III – Legal requirements – Calculation of managerial remuneration.
Components of financial statements – Uses of Financial statements – Financial
Statement analysis – Objectives and techniques.
(14 hrs)

UNIT IV
Alteration of share capital –Reduction of share capital – buy back of equity – Internal
Reconstruction – Surrender of shares
(8 hrs)

UNIT V
Liquidation – Statement of Affairs and Deficiency Account – Liquidator’s Final
Statement of Account-Strike off process (14 hrs)

THEORY: 20% PROBLEMS:80%

45
RECOMMENDED TEXTBOOKS:

1. Gupta.R.L andRadhaswamy.M,Advanced Accountancy-II, Sultan Chand & Sons,

New Delhi.
2. ReddyT.S&Murthy.A, Corporate Accounting, Margham Publications, Chennai.

REFERENCE BOOKS:

1. Arulanandam.M.A and Raman.K.S, Corporate Accounting, Himalaya Publishing

House
2. Jain.S.P and Narang.K.L, Advanced Accounting, Kalyani Publications, Ludhiana.
3. Maheswari.S.N, Advanced Accountancy, Sultan Chand & Sons
4. Shukla.M.C and Grewal.T.S , Advanced Accountancy, Sultan Chand & Sons,
New Delhi.
5. Study material of ICAI
6. Tulsian, PC, Corporate Accounting, Tata McGrew Hill Publications.

JOURNALS

1. Journal of Corporate accounting and Finance

2. International Journal of Corporate Finance and Accounting (IJCFA)
3. Journal of Corporate Accounting & Finance magazine
4. The Wall street journal
5. International Journal of Accounting and Taxation

E RESOURCES

1. https://www.accounting.uda.edu
2. http://www.accounting.com
3. http://www.accountingcoach.com
4. https://edurev.in
5. https://www.icaew.com

46
COURSE OUTCOMES:
The students will be able to
CO Number CO STATEMENT
CO 1 Develop an understanding of conceptual framework on regulatory environment
in which the companies are formed and gain knowledge on Issue of Shares and
Debenture.

CO 2 Discuss accounting requirements for corporate groups and gain familiarity with
the theory underlying the methods for redemption of Debentures and preference
shares.

CO 3 Demonstrate a thorough knowledge of relevant Accounting standards and the

ability to apply them to solve practical problems in the Final accounts of the
company.

CO 4 Develop knowledge on Alteration and Reduction of Share Capital

CO 5 Gain ability to prepare Liquidator’s Final Statement of Accounts.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 3 3 2 3 2

CO2 3 3 2 3 2

CO3 2 3 2 3 1

CO4 2 3 2 3 2

CO5 2 3 2 1 3

AVERAGE 2.4 3 2 2.6 2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk)
Quiz-Peer Learning- Problem solving

47
QUESTION PAPER PATTERN-UG*
Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit
one theory question and
seven problems

K2, K 3 C-2/4x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answered.
One theory question and three
problems

48
 SEMESTER III

BUSINESS STATISTICS

TOTAL HOURS: 60 COURSE CODE: HC18/3C/BST

CREDITS: 4 L-T-P: 3 1 0

COURSE OBJECTIVES:
To enable the students to
1. Acquire knowledge on basic concepts of statistics, graphs and diagrams
2. Compute mean deviation, standard deviation and central tendency
3. Enhance knowledge on correlation.
4. Understand Regression Analysis
5. Learn the concepts of Time series

COURSE OUTLINE:

UNIT I
Introduction – Meaning and Definition of statistics – presentation of data – diagrams
(One dimensional and two dimensional only) and graphs (10 hrs)

UNIT II
Measures of central tendency – arithmetic mean – median – mode – measures of
variation – quartile deviation – mean deviation – standard deviation and their co – efficient –
Skewness (15 hrs)

UNIT III
Correlation – Karl Pearson and Spearman Rank correlation (10 hrs)

UNIT IV
Simple Regression Analysis (10 hrs)

UNIT V
Time series – Introduction, Utility, components – Measurement of Trend – Method of
Least Squares – straight and parabolic curve only, seasonal variation – simple average, ratio
to moving average. Index numbers – simple and weighted index numbers – cost of living
index. (15 hrs)

20% THEORY AND 80% PROBLEMS

49
RECOMMENDED TEXTBOOKS:
1. Gupta SP, Statistical Methods, Sulthan Chand & Sons, New Delhi
2. Vittal.P.R, Business statistics, Margham Publications

REFERENCE BOOKS:
1. Elhance.D.N, VeenaElhance&Aggarwal BM., Fundamentals of Statistics, KitabMahal
agencies, Allahabad
2. Gupta.S.C and Indra Gupta, Business Statistics, 6th Ed., Himalaya Publishing House.
3. Srivastava SC &SangyaSrivatsava, Fundamentals of statistics, Anmol Publications Pvt Ltd,
New Delhi
4. Sharma. J.K.,BusinessStatistics,Vikas Publications.
5. Dr. Thukral. J.K,,Business Statistics, TaxmannPublicationsPvt.Ltd, New Delhi.

JOURNALS:

1. Journal of Statistics Education

2. Journal of the American statistical Association
3. Electronic Journal of Statistics
4. Annals of Probability and Statistics
5. International Journal of Statistics & Management Systems

E-LEARNING RESOURCES:

1. https://www.stat.uci.edu
2. https://statisticsbyjim.com/
3. https://socialresearchmethods.net/
4. https://www.coconino.edu/
5. https://www.itl.nist.gov/

COURSE OUTCOMES:
The students will be able to

CO Number CO STATEMENT
CO 1 Apply the basic concepts of statistics, graphs and diagrams
CO 2 Compute mean deviation, standard deviation and central
tendency
CO 3 Analyse correlation in business applications
CO 4 Apply regression in business applications
CO 5 Explain various methods of time series

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 1 2 2 2
CO2 2 3 2 3 3
CO3 2 2 2 3 3
CO4 2 3 2 3 3
CO5 2 1 2 1 3
AVERAGE 2.2 2 2 2.4 2.8

50
KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY
CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk,LCD)
Problem Solving-Group Discussion
Quiz-Seminar
Peer Learning
Case study

QUESTION PAPER PATTERN-UG*

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
Problem: 7 questions
Theory : 1 question
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily answered.
Problem: 3 questions
Theory : 1 question

51
 SEMESTER III

ELEMENTS OF COST ACCOUNTING

TOTAL HOURS: 75 COURSE CODE: HC18/3C/ECG

CREDITS: 4 L-T-P: 3 2 0

Objectives : To enable the students to

1.Define the basic conceptual framework of cost accounting.

2.Estimate the different elements of cost to prepare tenders and Quotation.
3. Identify the economical and effective methods of Inventory management.
4.Understand the various components of labour cost in order to control Labour turnover
5.Learn the methods of apportionment and absorption of overheads

COURSE OUTLINE

UNIT-I
Nature and significance of Cost Accounts – Financial vs. Cost Accounts – Definition
of Cost Accounting – Meaning, scope, objectives, importance, advantages and limitations of
Cost Accounting – Introduction to Cost Accounting Rules – Cost centre – Profit centre .
Meaning of Activity based costing. Installation of cost accounting(problems) and requisites
of costing (7 hrs)

UNIT-II
Cost classification and cost concepts – Elements of cost – Preparation of cost sheets –
Tenders and quotations. (10 hrs)

UNIT-III
Material Management and Stores Control – Purchase routine- Stock levels – Stock
turnover ratio – Bin card – Stores ledger – Perpetual inventory system – ABC method of
stock control – Material handling – Control of wastage, scrap, spoilage and defectives –
Pricing of issues – FIFO, LIFO, HIFO, base stock, simple average, weighted average,
standard price, inflated price and market price methods. Valuation and Reconciliation (AS2)
(20 hrs)

UNIT-IV
Labour cost – Time card and job card – Overtime and idle time – Labour turnover –
Methods of wage payment – Methods of incentive schemes. (20 hrs)

UNIT-V
Overheads – Factory, administration, selling and distribution – Classification –
Allocation – Apportionment and absorption of factory overheads – Machine Hour Rate
(18 hrs)
THEORY 20% PROBLEMS 80%
52
RECOMMENDED BOOKS
1. Dr. Maheswari S.N, Principles of Cost Accounting, Sultan Chand & Sons.
2. Reddy T.S. and Hari Prasad Reddy.Y, Cost Accounting, Margham Publications

REFERENCE BOOKS
1. Jain S.P and Narang K..L, Cost Accounting, Kalyani Publishers.
2. Khan M.Yand Jain .PK., theory and Problems in cost accounting, Tata McGraw– Hill
3. Dr.Murthy. A and Dr.Guruswamy, Cost Accounting, Vijay Nichole Publications
4. Pillai R.S.N and Bagavathi,.V Cost Accounting, S.Chand.
5. Saxena .V.K and Vashist,C..D. Cost Accounting, Sultan Chand & Sons.

JOURNALS
1. The Management Accountant
2. International Journal of Cost Accounting Research
3. Cost accounting for Management Decisions

E-LEARNING RESOURCES
Https://www.ilearnlot.com
https://www.icwaimarf.com
https//:www.yourarticlelibrary.com
https//:www.accountingnotes.net
https://icmai.in

COURSE OUTCOMES:The students will be able to :

CO Number CO STATEMENT
CO 1 Discuss the scope of cost accounting and importance
of Activity based accounting.
CO 2 Classify the direct and indirect costs and its
implication in fixing the selling price of a product.
CO 3 Assess the ideal quantity of levels of stock to be
maintained and identify the appropriate method of
pricing of material issues.
CO 4 Computation of Labour cost and ascertain the method
of wage payment to control Labour turnover.
CO 5 Prepare Cost data for allocation and apportionment of
overheads and computation of Machine hour rate.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 1 1 2
CO2 2 2 2 3 2
CO3 2 2 3 3 2
CO4 2 2 3 2 2
CO5 2 2 3 2 2
AVERAGE 2.2 2 2.4 2.2 2

53
KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY
CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos-
Problem Solving-Group Discussion-
Quiz-Seminar

QUESTION PAPER PATTERN-UG*

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 2 questions from each unit – 3 50 20
problems and 7 theory 100
K1, K 2 B-5/8x8 marks 7 – Problems and 1 -Theory (At 200 40
least one question from each unit
and not more than 2 questions
from each unit)

K2, K 3 C-2/4x20 3 – Problems and 1- Theory (One 500 40

marks question from each unit) The first
question shall be a case study and
it should be compulsorily
answered.

54
 SEMESTER III

CONTEMPORARY MARKETING
TOTAL HOURS: 75 COURSE CODE: HC18/3C/CMG
CREDITS: 4 L-T-P: 3 2 0

COURSE OBJECTIVES: To enable the students to

1. Acquire Knowledge about the various marketing concepts and marketing environment.
2. Understand the patterns of consumer behaviour, buying motives of consumers and the various
aspects of Market segmentation.
3. Learn the various components of Marketing Mix and Product Mix, the process of New
Products development and the life cycle of a product.
4. Understand the various aspects of pricing , promotion mix and marketing channals.
5. Understand the recent trends in Marketing.

COURSE OUTLINE:

UNIT I
Introduction: Evolution of Marketing concepts- Modern marketing concept –
Product marketing – concept and characteristics- service marketing – Distinction between
product and service marketing, Marketing Environment. (10 Hrs)

UNIT II
Consumer Behaviour- factors, buying motives – Consumer buying decision
process - Market Segmentation- bases for segmentation- targeting and positioning.(15 Hrs)

UNIT III
Marketing Mix: Product- product mix, product line- product life cycle- new
product development – Branding , types – Brand equity- building-strategy. Packaging. –
kinds- labelling. (16 Hrs)

UNIT IV
Pricing: factors – importance- bases- kinds.promotion – objectives- promotion mix -
Personal Selling –qualities of salesmen- steps in selling. Advertising-merits and demerits -
kinds of media- recent trends-web,wom, viral, interactive, mobile. Sales promotion-
consumers, dealers and salesmen - Marketing Channels- Importance- types. Retailing -
importance – formats. (20 Hrs)

UNIT V
Ethics in marketing-Rural Marketing-Social Marketing – Green Marketing – Recent
trends in marketing – E – Tailing – Social media marketing. (14 Hrs)

55
RECOMMENDED TEXTBOOKS:
1. Philip Kotler, Marketing Management (Millennium Edition) Prentice Hall of India (P)
Ltd. New Delhi
2. Rajan Nair &Gupta.C.B, Marketing Management, Sultan Chand

REFERENCE BOOKS:

1. Bagavathi and Pillai, Marketing, S.Chand& Co Ltd

2. Boyd Walker, Marketing Management McGraw Hill, 2002
3. Geoff Lancaster, FrankWithey& Ruth Ashford ,Marketing Fundamentals –The
Official CIM Course Book
4. Implementation and Control: The Indian Context Macmillan India Ltd. -1990
5. Ramaswamy.V.S and S. Namakumari – Marketing Management Planning
6. Stanton William J and Fitrellcharle – Fundamentals of Marketing – MC Graw Hill

JOURNALS:
1. Indian Journal of Marketing
2. Journal of Marketing Research
3. International Journal of Research in Marketing
4. International Journal of Marketing Studies
5. International Journal of Marketing Management

E-LEARNING RESOURCES:
http://www.consumerpsychologist.com
https://www.marketingmix.co.uk
https://www.lumenlearning.com
http://www.college.cengage.com
https://www.managementstudyguide.com

COURSE OUTCOMES: the students will be able to

CO Number CO STATEMENT
CO 1 Demonstrate strong understanding of marketing and
its function
CO 2 Compare and assess the current marketing trends and
emerging ones
CO 3 Analyze and explain the patterns of consumer
behavior
CO 4 Identify the newer pricing techniques
CO 5 Understand and evaluate the ethics and its issues in
marketing

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 1
CO2 3 3 3 2 3
CO3 3 3 2 2 3
CO4 3 3 3 2 3
CO5 3 3 3 2 3
AVERAGE 3 3 2.6 2 2.6

56
KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY
CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos-
Group Discussion-Role Modelling
Quiz-Seminar
Case study

QUESTION PAPER PATTERN-

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily answered.

57
 COURSE PROFILE – SEMESTER- IV
COURSE TITLE OF THE TOTAL L-T-P
CODE PAPER CREDITS HRS/WK HRS CA END SEM TOTAL
SPECIAL 90 2-4-0
HC18/4C/SAS ACCOUNTS 4 6 40 60 100

RESEARCH 60 3-1-0
HC18/4C/RHY METHODOLOGY 4 4 40 60 100

COSTING 75 3-2-0
METHODS AND
HC18/4C/CTS TECHNIQUES 4 5 40 60 100

FINANCIAL 60 3-1-0
MARKETS AND
HC18/4C/FLS SERVICES 4 4 40 60 100

COMPUTER 60 2-2-0
APPLICATION IN
HC18/4C/CAB BUSINESS 4 4 40 60 100
INTERNATIONAL 75
BE18/4C/INE ECONOMICS 4 5 40 60 100

VALUE 30
PART- IV EDUCATION 2 2 -- 50 50

TOTAL 26 30

58
 SEMESTER – IV
SPECIAL ACCOUNTS
TOTAL HOURS: 90 COURSE CODE: HC18/4C/SAS
CREDITS:4 L-T-P: 2 4 0

COURSE OBJECTIVES: To enable the students to:

1. Understand the concept of valuation of shares and the various methods involved.
2. Understand the concept of mergers, and Amalgamations.
3. Understand the concept of Holding Companies.
4. Acquire knowledge on the Accounting for Banking Companies.
5.Learn the concept of Life insurance and General Insurance Companies.

COURSE OUTLINE:

UNIT I
Valuation of Shares-Intrinsic value method-yield basis method- fair value method-
return on capital emploved method-price earning ratio method- Valuation of Goodwill –
average profits method-super profits methods-capitalisation- Enterprise Valuation – Concepts
and Techniques. Accounting for price level changes. Accounting of ESOP (10 hrs)

UNIT II
Accounting for Mergers and Amalgamation as per INDAS 103 (24 hrs)

UNIT III
Holding Companies IND AS 21– consolidation of Balance sheet – treatment of
mutual Owings, contingent liabilities – unrealised profit – revaluation of assets – bonus issue
and payment of dividend (inter company holdings excluded)
(24 hrs)

UNIT IV
Banking Company Accounts (10 hrs)

UNIT V
Insurance Company Accounts – Life Insurance and General Insurance under IRDAI
2000 – Basics of Electricity company- Repairs and Replacement – disposal of profits -
Accounting Standards-INDAS 1,9,10,13,16. (22 Hrs)

THEORY:20% PROBLEMS:80%

RECOMMENDED TEXTBOOKS:

1. Jain.S.P andNarang.K.L. Corporate Accounting, Kalyani Publishers

2. Reddy.T.S&Murthy.A ,2006, Corporate
Accounting,5thEd.,MarghamPublications,Chennai

59
REFERENCE BOOKS:

1. Arulanandam.M.A and K.S.Raman.K.S Corporate Accounting,Himalaya Publishing

House
2. Gupta.R.L and M. Radhaswamy.M Advanced Accounting , Sultan Chand
3. Maheswari.S.N Advanced Accountancy, Sultan Chand Publications.
4. Shukla.M.C and T.S. Grewal.T.S , Advanced Accounting, S.Chand Publications
5. Tulsian, PC, (2010) Corporate Accounting, Tata McGrew Hill Publications

JOURNALS:

1. International Journal of Accounting and Taxation

2. Journal of Corporate accounting and Finance
3. International Journal of Corporate Finance and Accounting (IJCFA)
4. Journal of Corporate Accounting & Finance magazine
5. The Wall street journal

E- RESOURCES:
https://www.accountingnotes.net
https://edupristine.com
https://corporatefinanceinstitute.com
https://svtution.org
https://oreilly.com

COURSE OUTCOMES: The students will be able to:

CO Number CO STATEMENT
CO 1 Analyse and use the different techniques for the
valuation of shares
CO 2 Compare, analyze and understand the concepts of
Mergers and Amalgamation
CO 3 Appy their knowledge of accounting treatment and
transaction for Holding companies.
CO 4 Use the techniques of preparing P&L and balance
sheet for banking companies
CO 5 Exhibit strong understanding of the concepts of
Insurance company Accounts.

60
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 3 2
CO2 3 3 3 3 2
CO3 3 3 3 3 2
CO4 2 1 3 3 3
CO5 3 1 3 3 3
AVERAGE 2.8 2.2 2.8 3 2.4

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos
Problem Solving
Quiz-Seminar

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each unit 50 20
K1, K 2 B-5/8x8 marks At least one question from 200 40 100
each unit and not more
than 2 questions from each
unit
Problem: 7 questions
Theory : 1 question
K2, K 3 C-2/4x20 marks Not more than 1question 500 40
from any unit. The first
question shall be a case
study and it should be
compulsorily answered.
Problem: 3 question
Theory : 1 question

61
 SEMESTER – IV

RESEARCH METHODOLOGY

TOTAL HOURS: 60 COURSE CODE: HC15/4C/RHY

CREDITS: 4 LTP : 3 1 0

COURSE OBJECTIVES:
To enable the students to:

1. Understand the relevance of concepts in research.

2. Understand the application of statistical tools to solve real life problems.
3. Organize and conduct research project in various fields of commerce.

COURSE OUTLINE

UNIT-I
Introduction to research methodology- meaning and purpose- Types of Research, -
steps in selection and formulation of a research problem- Research Design. (15Hrs)

UNIT-II
Measurement and scaling techniques- Data collection- methods (10 Hrs)

UNIT-III
Sampling and Methods of Sampling-Non Probability methods-Judgement,
Convenience and Quota Sampling and Probability Sampling Methods –Simple sampling and
Restricted Random sampling-Stratified, Systematic and Cluster. (10 Hrs)

UNIT-IV
Testing of Hypothesis- Large Sample Tests- Significance of Difference between
means ,standard deviation and proportions - Small Sample Tests-t test, F test- Non parametric
test- chi square test- test of independence of attributes and test of homogeneity- ANOVA
(One and Two way classification)
(15Hrs)
UNIT V

Interpretation and Report Writing- Meaning- Techniques- Significance- Steps in

Report Writing – Types of Reports and Oral Presentation (10 Hrs)

THEORY : 80%, PROBLEMS 20%

62
RECOMMENDED TEXTBOOKS
1.Gupta. S.P., Methods Statistical, Sultan Chand & Sons, New Delhi
2. Dr. Ravi Lochan, Research Methodology, Margham Publications.

REFERENCE BOOKS
1.Elhance.D.N, VeenaElhance&Aggarwal B.M., Fundamentals of Statistics ,KitabMahal
Agencies, Allahabad
2. Nandagopal . R, RajanArul .K ,Vivek . N,Research Methods in Business , Excel Books.
3.Dr. Ranganathan and Dr.Krishnaswamy , Research Methodology, Himalaya Publications
4.Srivastava S.C &SangyaSrivastava, Fundamentals of Statistics, Anmol Publications Pvt
Ltd,New Delhi.
5.Vital.P.R, Business statisticsMargham Publications
JOURNAL
1. Journal on Research Methodology
2. International Journal of Social Research Methodology
3. Journal of Research Methods and Methodological Issues
4. Journal of Survey Statistics and Methodology

E RESOURCES

1. https://www.questionpro.com/blog/what-is-research/
2. https:// www.questionpro.com/blog/research-design/
3. http://www.fao.org/3/w3241e/w3241e04.htm
4. https://bbamantra.com/methods-of-data-collection-primary-and-secondary-data/
5. https://www.google.com/amp/s/www.questionpro.com/blog/types-of-sampling-for-social-
research/

COURSE OUTCOMES:
Students will be able to :
CO Number CO STATEMENT
CO 1 Identify the overall process of designing a research study from its inception
to its report.

CO 2 Compare the link between quantitative research questions and data

collection and how research questions are operationalized in educational
practice and to know the steps involved in qualitative data collection.

CO 3 Know the various types of quantitative sampling and select the most
appropriate methods to use.

CO 4 Analyze how to conduct a statistical test of a hypothesis and the criteria that
can be used to select an appropriate statistical test to answer a research
question or hypothesis.

CO 5 Construct a coherent research proposal that includes an

abstract, introduction, literature review, research questions, ethical
considerations, and methodology.

63
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 1 2 2
CO2 2 1 2 2 3
CO3 2 2 3 2 2
CO4 3 3 2 2 3
CO5 3 2 2 2 3
AVERAGE 2.6 2 2 2 2.6

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Quiz
Seminar

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit.
Theory : 6 questions
Problems: 2 questions

K2, K 3 C-2/4x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answer
Theory : 3 questions
Problems: 1 question

64
 SEMESTER – IV
COSTING METHODS AND TECHNIQUES

TOTAL HOURS: 75 COURSE CODE: HC18/4C/CTS

CREDITS: 4 LTP: 3 2 0

Objectives:
To enable the students to:

1. Describe the different methods and techniques of costing.

2. Analyze information relating to profit or loss arising out of specific Job/Batch/Contract.
3. Ascertain and control operating cost in various service industries.
4. Account for process losses and other costs to calculate the accurate price of the product.
5. Understand the meaning and significance of variance analysis.

COURSE OUTLINE

UNIT I
Reconciliation of Cost and Financial Accounts – Importance – Need – Procedure for
reconciliation. (8 hrs)

UNIT II
Job Costing – Batch costing – Contract costing – Concepts, difference - Profit or loss
on contract – Practical problems (15 hrs)

UNIT III
Operating costing – Transport costing – Cost units - Transport costing procedure.
(12 hrs)

UNIT IV
Process Costing – Features – Advantages – Limitations- Process losses- Equivalent
units (excluding inter process profits) – Process Accounts – Joint and By Products Costing –
Apportionment of Joint Costs (18 hrs)

UNIT V
Standard Costing and Variance Analysis: Meaning of Standard cost-significance of
variance analysis, Analysis of Cost Variances - Material, Labour, Overheads and Sales
Variances.
(22 hrs)

THEORY 20% PROBLEMS 80%

RECOMMENDED BOOKS
1. Jain S.P and Narang K.L, Cost Accounting, Kalyani Publishers
2. Reddy T.S. and Hari Prasad Reddy Y, Cost Accounting, Margham Publications
REFERENCE BOOKS
1. Dr.Maheswari.S.N., Principles of Cost Accounting, Sultan Chand & Sons
2. Dr.MurthyAandDr.Guruswamy, Cost Accounting, Vijay Nichole Publications
3. Khan M.Yand Jain .PK., theory and Problems in cost accounting, Tata McGraw– Hill
65
4. Pillai R.S.N and Bagavathi,.V Cost Accounting, S.Chand.
5. Saxena .V.K and Vashist,C.D. Cost Accounting, Sultan Chand & Sons.

JOURNALS

1. The Management Accountant

2. International Jounal of Cost Accounting
3. Journal of Cost Accounting Research
4. Cost accounting for Management Decisions

E- LEARNING RESOURCES
http://www.yourarticlelibrary.com
http://www.futureaccountant.com
http://www.playaccounting.com
http://content.inflibnet.ac.in
http://icmail.in

COURSE OUTCOMES: Students will be able to :

CO Number CO STATEMENT
CO 1 Reconcile the profits of cost and financial accounts and finding out the
reason for disagreement
CO 2 Assess cost and profit of each job/Batch/Contract separately to find out
which is more profitable.
CO 3 Compare costs and revenue of different vehicles owned or hired to provide
services catering to the needs of different industries.
CO 4 Determine the allocation of manufacturing costs of a product for each
stage of process during a given period
CO 5 Compare Standards and analyze variances to take corrective decisions in
case of deviations.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 1 1 1 1
CO2 3 3 2 2 3
CO3 2 2 3 2 2
CO4 2 2 2 2 2
CO5 2 2 3 3 2
AVERAGE 2.4 2 2.2 2 2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos
Problem Solving-Group Discussion
Quiz-Seminar

66
QUESTION PAPER PATTERN

Knowledge Section Special Instruction if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit. 100
Problems: 3
Theory: 7
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
Problems: 7 questions
Theory: 1 question
K2, K 3 C-2/4x20 The first question 500 40
marks shall be a case study
and it should be
compulsorily
answered.
Problems: 3 questions
Theory: 1 question

67
 SEMESTER – IV

FINANCIAL MARKETS AND SERVICES

Total Hours: 60 Course code: HC18/4C/FLS

Credits: 4 LTP: 3 1 0

Objectives:
To enable the students to

1. Gain an insight into the role of financial markets.

2. Gain a basic understanding of financial intermediaries and the role of regulatory
authorities.
3.Familirize with the method of trading in stock exchange
4.Explain the various financial services such as Hire purchase, Leasing, venture capital and
mutual funds
5. Evaluate he role of credit rating agencies

COURSE OUTLINE
UNIT I
Financial markets – An overview. Money market – Definition, Characteristics,
importance, sub markets- Call money market, commercial paper market, Commercial bill
market, Certificate of Deposit market, Treasury bill market, Gilt- Edged securities market.

(10 hrs)
UNIT II
Capital Market- An Overview- New Issues Market- Meaning, Methods of marketing
securities, Intermediaries, SEBI Guidelines for Listed and Unlisted Companies.
(10 hrs)
UNIT III
Secondary Market- Meaning, Features, History of Stock Exchanges – NSE, BSE.
Regulation of Stock Exchanges, Trading System – online trading – DEMAT Accounts.
Mechanics for Settlement, NIM and Secondary Market- An interface, Concepts of
Derivatives and Futures, Recent Developments.
(10 hrs)
UNIT IV
Financial Services:Merchant Banking- Definition, Functions. Leasing – Definition,
Characteristics, Types of Lease, Myths about leasing, Participants, Leasing process,
Advantages and Limitations of Lease Financing. Hire Purchase- Definition, Rights of Hirer,
Rate of interest and Calculation, Lease Financing vs. Hire Purchase Financing.
(15 hrs)

UNIT V
Financial Services: Mutual Funds- Definition, Schemes, Mechanics of Mutual Fund
Operations, Functions of AMC, SEBI requirements for AMC, Tracking Performance. Credit
Rating- Definition, Origin, Features, Advantages, Methodology. Venture Capital – Meaning,
Features, Origin and Growth, Stages of Venture Capital Financing, Criteria for
AnalysingProposals, Nurturing Methods, Compensation, Methods of Exit.

(15 hrs)
68
RECOMMENDED BOOKS:
1. Gordon.E&Natrajan.K, Financial Markets and Services, Himalaya Publishing house.
2. Dr. Gurusamy.S Financial Services Vijay Nichole Imprints Pvt., Ltd

REFERENCE BOOKS:
1.Bhalla.V.K., Management of Financial Services, Anmol Publications Pvt Ltd.
2. Bhalla.V.K, Investment Management, S. Chand.
3. Bhole.L.M, Financial Institutions and Markets, Tata McGraw Hill.
4. Dr.Gurusamy.S, Financial Institutions and Markets. Vijay Nichole Imprints Pvt., Ltd.
5. Khan.M.Y. Indian Financial System, Tata McGraw Hill
6. Dr.Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill
7. Rustagi.R.P, Investment Management, Sultan Chand & Sons.
8. Dr.Santhanam, Financial Services. Margham Publications.

JOURNALS
1. Journal of Financial Markets
2. International Journal of Financial Markets and Derivatives
3. Journal of Financial Markets Research
4. Financial Markets and Portfolio Management

COURSE OUTCOME:
The students will be able to:

CO Number CO STATEMENT
CO 1 Discuss the functions of financial markets
CO 2 Distinguish the various financial instruments and intermediaries
and analyse the role of regulatory authorities in financial markets

CO 3 Explain the various methods of trading in stock exchange

CO 4 Outline the differences between various financial services such as
hire purchase , leasing , venture capital financing , leasing and
mutual funds

CO 5 Explain the functions of credit rating agencies

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 2
CO2 3 3 2 2 2
CO3 3 3 2 2 2
CO4 3 3 2 2 2
CO5 3 3 2 2 2
AVERAGE 3 3 2 2 2

69
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content, Videos-
Quiz-Seminar
Peer Learning-

E resources:
http://Sebi.gov.in
http://Nseindia.com
http://Rbi.org.in
http://Bseindia.com
http://Dea.gov.in

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 2 Questions from 50 20
marks each unit 100
K1, K 2 B-5/8x8 Atleast one 200 40
marks question from each
unit and more than
2 questions from
each unit
K2, K 3 C-2/4x20 Not more than one 500 40
marks question from any
unit. The first
question shall be a
case study and it
shall be
compulsorily
answered.

70
 SEMESTER IV

COMPUTER APPLICATIONS IN BUSINESS

(PRACTICAL ONLY)
TOTAL HOURS: 60 COURSE CODE: HC18/4C/CAB
CREDITS: 4 L-T-P: 2 2 0

COURSE OBJECTIVES:
To enable the students to :

1. Apply MS Excel
2. Get familiarized with SPSS for research purposes.
3. Devise computerized accounts of a business concern with the help of Tally9 package.
4. Prepare stock group, category and items.
5. Acquire knowledge on preparing reports.

COURSE OUTLINE:

UNIT I
MS Excel: Data – Sort, Filter, Subtotal, Validate. Functions in Excel: Goal
Seek; Scenario; What-if-analysis – Charts – V – Lookup, Pivot table. (10 hrs)

UNIT II
SPSS: Introduction – Descriptive Statistics - Correlation- Regression- Hypothesis
Testing – t test- ANOVA - Chi-Square test – Charts & Graphs. (20 hrs)

UNIT III
Tally Package: Features of Tally9 (ERP) - Configuration of Tally; Company
Information-Accounting Information- Ledgers - Voucher Entries – Budgets - cost centres and
cost categories. (10 hrs)

UNIT IV
Tally Package: Inventory Information – stock groups, stock categories, stock items,
unit of measures, godowns. (10hrs)

UNIT V
Tally Package: Reports – Bank Reconciliation Statement – Trial Balance Generation
– Financial Statements Generation – Ratio Analysis – Budget / Variance Analysis – Export
Data Files to Excel. (10 hrs)

71
RECOMMENDED TEXTBOOKS:

1. Computer Applications in Business and Management,AnanthiSheshasaayee and

Sheshasaayee.
2. SPSS 17.0 for Researchers, Dr. SL Gupta and Hitesh Gupta, International book house Pvt
Ltd.

REFERENCE BOOKS:
1.Computer Applications In Business and Management, AnanthiSheshasaayee,
Sheshasaayee.
2.Excel Spreadsheet, KiranGurbani, Himalaya Publishers.
3.Tally ERP9, Dr. P.Rizwan Ahmed, Margham Publications.
4.Kapoor.V.K, Introduction to Computers and Infromation System, Sultan Chand & Sons,
New Delhi
5.SPSS for you, A.Rajathi&P.Chandran, MJP Publishers

E RESOURCES

1. https://www.online-tech-tips.com/ms-office-tips/microsoft-excel-basics-tutorial-
learning-how-to-use-excel/
2. https://www.ibm.com/in-en/products/spss-statistics
3. http://spss.co.in
4. https://help.tallysolutions.com/article/Tally.ERP9/Reports/Display_Reports.htm
5.https://help.tallysolutions.com/article/Tally.ERP9/Advanced_Features/Advanced_Acc
ounting_Features/C_Catg.htm

COURSE OUTCOMES:
The students will be able to:
CO Number CO STATEMENT
CO 1 Explain the various concepts in excel
CO 2 Apply the various tools in SPSS
CO 3 Use various accounting techniques in Tally
CO 4 Compile stock groups, categories and items in Tally
CO 5 Prepare various reports in Tally

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 2 2 2 3 3
CO2 2 2 2 3 3
CO3 2 2 2 3 3
CO4 2 2 2 3 3
CO5 2 2 2 3 3
AVERAGE 2 2 2 3 3

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0
72
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Total

Level any
A-4X25 marks 1 Compulsory Question
from Tally 100
Internal Choice :
3 questions to be
answered out of 4
questions covering all
the five units

73
 COURSE PROFILE – SEMESTER- V
TOTAL L-T-P
COURSE TITLE OF THE HRS END
CODE PAPER CREDITS HRS/WK CA SEM TOTAL
INCOME TAX AND 90 2-4-0
HC18/5C/IP1 TAX PLANNING I 4 6 40 60 100

FINANCIAL 90 2-4-0
HC18/5C/FMT MANAGEMENT 4 6 40 60 100

ACCOUNTING FOR 75 3-2-0

HC18/5C/ADM DECISION MAKING 4 5 40 60 100

HC18/5C/AUG AUDITING 4 4 60 3-1-0 40 60 100

COMPANY AND 75 3-2-0

LIMITED LIABILITY
PARTNERSHIP
HC18/5C/CYL LAWS 4 5 40 60 100

ENTREPRENEURIAL 60 3-1-0
HC18/5C/ELD DEVELOPMENT 4 4 40 60 100

ACCOUNTING
STANDARDS 2 100

HC18/5I/IPR INTERNSHIP 7 100

TOTAL 33 30

74
 SEMESTER – V

INCOME TAX AND TAX PLANNING -I

Total Hours: 90 Course code: HC18/5C/IP1

Credits: 4 LTP: 2 4 0

Objectives
To enable students to

1.Gainfundamental knowledge of the Provisions of the Income Tax Lawon the residential
status of an individual
2.Compute total income under Income from salaries,
3. Deduct total income /Loss from house property
4.Acquire the ability to apply provisions for computation of capital gains
5. Compute Income from other sources

COURSE OUTLINE

UNIT-I
Meaning of Income-Important definitions under the Income Tax Act-Scope of total
income.Residential Status and Incidence of tax. (15hrs)

UNIT-II
Income from Salaries- Scope of salary income- Allowances, Perquisites and its
valuation-Deduction from salary income. (25hrs)

UNIT-III
Income from House Property- Computation of Annual value-Deductions from annual
Value. (10hrs)
`
UNIT-IV
Income from Capital Gains- Short term and Long term gains-Transfer of Capital
asset-Certain transactions that do not constitute transfer- Computation of capital gains-
Capital gains under different circumstances-exempted capital gains. (30 hrs)

UNIT-V
Income from residuary sources- Deductions in computing income under this head-
Clubbing of income
(10 hrs)

THEORY: 30% PROBLEMS:70%

75
RECOMMENDED BOOKS

1. Gaur.V.P,Narang.D.B, Income Tax Law and Practice, Kalyani Publication

2.Dr.VinodK.Singhania,MonicaSinghania, Students Guide to Income tax,.Taxmann
Publications Pvt.Ltd, New Delhi.
REFERENCE BOOKS

1.Dr.Mehrotra.H.C, Dr.Goyal.S.P, Income Tax Law And Practice, SahityaBhawan

Publications, Agra
3.LalB.B, Direct Taxes, Konark Publishers Pvt.Ltd, New Delhi
4.ReddyT.S,HariPrasadReddy.Y, Income Tax Theory Law and Practice, Margham
Publication,Chennai
5.Students Handbook on Taxation by Mr. T.N.Manoharan and Mr.G.R.Hari, Snow White
Publications
6.Dr.VinodK.Singhania, Monica Singhania, Direct Taxes, Taxmann publications
Pvt.Ltd.New Delhi.

JOURNALS
1. Journal for Income Tax
2. Income Tax Tribunal Decisions
3. Direct Taxes Report Journal
4. Journal of International taxation

E RESOURCES

https://www.cleartax.in
https:// www.taxmann.com
https://www.incometaxindiefiling.gov.in
https://www.incometaxindia.gov.in
https://www.indiafilings.com

Learning outcomes: The students will be able to :

CO Number CO STATEMENT
CO 1 Explain the provisions of tax for various residential
status of individuals
CO 2 Apply critical thinking skills related to taxation of
individuals under the head income from salaries and
enable them to file returns onindividual basis
CO 3 Dicuss income computation under the head “Income
from House property”

CO 4 Determine income under the head capital gains

CO 5 Explain the provision of income tax act for
computation of Income from other sources

76
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 3 2
CO2 3 3 2 3 2
CO3 3 3 2 3 2
CO4 3 3 2 3 2
CO5 3 3 2 3 2
AVERAGE 3 3 2 3 2

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content
Quiz-Seminar
Peer Learning

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 2 Questions from each unit 50 20
marks 100
K1, K 2 B-5/8x8 Atleast one question from each 200 40
marks unit and more than 2 questions
from each unit
Problems:7 questions
Theory :1 question
K2, K 3 C-2/4x20 Not more than one question 500 40
marks from any unit. The first question
shall be a case study and it shall
be compulsorily answered.
Problems: 3 questions
Theory:1 question

77
 SEMESTER V

FINANCIAL MANAGEMENT

TOTAL HOURS: 90 COURSE CODE: HC18/5C/FMT

CREDITS : 4 L-T-P: 2 4 0

Objectives: To enable the studentsto :

1. Recite the concepts and tools to be applied in key areas of Financial management.
2. Prepare the students to acquire knowledge about important Financing decisions and
analysing Project opportunities.
3. Predict the operations of Capital Markets and its impact on business.
4. Understand the factors determining Dividend policy and theories relating to it.
5. Discuss the methods of forecasting the working capital requirements of a firm.

COURES OUTLINE:

UNIT –I
Financial management –Introduction-scope-finance and other related disciplines-
Financial Functions. Financial Goals: Profit MaximisationVs Wealth Maximisation.
Capitalisation-over and under Capitalisation. (10 hrs)

UNIT-II
Concept of Cost of Capital. Measures of Specific – cost of equity, preference,debt,
retained earnings - Overall cost of capital. Financing Decision-Leverage-Operating, Financial
and combined- Determinants of Capital structure – Capital Structure Theories-Net Income
Approach, Net Operating Income Approach, Modigilani Miller approach- Traditional
Approach (25 hrs)

UNIT-III
Capital Budgeting- Estimating cash flows- Evaluation Techniques, Traditional and
Discounted cash flow techniques-Introduction to Risk analysis(Theory only) – Capital
Rationing. (25 hrs)

UNIT IV
Dividend Decision-Factors determining dividend policy- stable dividend policy-stock
dividend. Dividend theories- Walter’s and Gordon’s Model-Modigilani Miller approach
(8 hrs)
UNIT V
Working Capital Management: Need for working capital –Determinants of working
capital- computation of working capital. Management of cash, Inventory, Accounts
Receivable and Accounts Payable (22hrs)

40% THEORY 60% PROBLEMS

78
RECOMMENDED BOOKS
3. Dr. Murthy. A, Financial Management, Margham Publishers
2. Khan M.Y and Jain P.K, Basic Financial Management, Tata McGraw Hill Publishing

REFERENCE BOOKS
1.Gurumurthy V.,Selvaraj.G ,Swarnalakshmi .R,Financialmanagement,Charulatha
publications.
2.Maheswari .S.N, Financial Management, Sultan Chand
3.Pandey.I.M, Financial Management, Vikas Publishing House Pvt Ltd
4.Prasanna Chandra, Financial Management, Himalaya Publications.
5. Rustagi,.R.P Fundamental of Financial Mangement, Taxmann

JOURNALS

1. Journal of Multination Financial Management

2. Indian Journal of Finance
3. Journal of multinational Financial Management

E RESOURCES

https://www.financialmanagement.org
https://www.economywatch.com
https://www.managementstudyguide.com
https://courses.learning.com
https://www.accountingformanagement.com
https://shodhganga.inflibnet.com
https://www.coursehero.com

COURSE OUTCOMES: Students will be able to :

CO CO STATEMENT
Number
CO 1 Identify the scope of financial Management and its relation with other
disciplines.
CO 2 Assess the cost of capital influencing Financing decisions and
deciding the determinants of capital structure.
CO 3 Analyze cash flows and risk involved by different Capital evaluation
techniques.
CO 4 Discuss the factors determining the dividend policy of a company.
CO 5 Explain the need and determinants for working capital management .

79
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 1 1 2
CO2 3 2 3 2 2
CO3 2 2 3 2 3
CO4 2 1 1 2 2
CO5 3 2 3 3 2
AVERAGE 2.6 2 2.2 2 2.2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos
Problem Solving-Group Discussion
Quiz-Seminar

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks Atleast one question 200 40
from each unit and
not more than 2
questions from each
unit.
Theory : 3 questions
Problems:5 questions
K2, K 3 C-2/4x20 marks Not more than one 500 40
question from any
unit. The first
question shall be a
case study and it shall
be compulsorily
answered.
Theory : 2 questions
Problems: 2 questions

80
 SEMESTER V

ACCOUNTING FOR DECISION MAKING

TOTAL HOURS: 75 COURSE CODE: HC18/5C/ADM

CREDITS: 4 L-T-P: 3 2 0

COURSE OBJECTIVES: To enable the students to:

1. Understand the basic concepts of management accounting and its techniques

2. Read, interpret and analyse the financial statements
3. Impart knowledge on cash flow and funs flow statements.
4. Provide an understanding of various types of budgets.
5. Acquire knowledge on Marginal costing.

COURSE OUTLINE:

UNIT I
Management Accounting-Meaning-Scope- Importance and Limitations-Management
Accounting Vs Cost Accounting, Management Accounting Vs Financial Accounting –
Introduction to Human Resource Accounting (HRA) (3 hrs)

UNIT II
Analysis and Interpretation of Financial Statements-Nature-Types of Financial
Analysis-Methods-Techniques of Financial Analysis-Comparative statements, Common Size
statement and Trend Analysis – Ratio Analysis-Classification of Ratios- Liquidity,
Profitability, Turnover, Capital Structure and Leverage Ratios(Economic value addition and
dupont control – theory only). Interpretation, Benefits and Limitations.
(20 hrs)
UNIT III
Fund Flow: Concept of Funds, sources and uses of funds (theory only). Cash Flow-
Utility of Cash Flow statement-construction of cash flow statement as per AS 3 (12hrs)

UNIT IV
Budgets and Budgetary Control- Meaning-objectives-advantages-Limitations-
Installations of Budgetary control system-Classifications of Budgets based on Time,
Functions and Flexibility. (17hrs)

UNIT V
Marginal Costing – Features, Advantages, limitations – Marginal costing and
absorption costing – CVP analysis – Break even Analysis - Applications of Marginal costing
– Make or buy – export or local sales – plant shutdown – key factor – sales mix & Role of
Limiting Factor in Decision Making.
(23hrs)

20% THEORY AND 80% PROBLEMS

81
RECOMMENDED TEXTBOOKS:
1.Dr.Maheswari.S.N, Principles of Management Accounting, Sultan Chand
2.Khan and Jain, Management Accounting, Tata McGraw Hill Publishing

REFERENCE BOOKS:
1.HingoraniRamanathan and Grewal, Management Accounting, Sulthan Chand Publications
2.Moorthy&Guruswamy, Management Accounting – Theory and Practice, Vijay Nicole
3. Reddy.T.S. & Dr. HariprasadReddy.Y, Management accounting, Margham Publishers
4.Srinivasan.N.P, Management Accounting S.Chand Publications
5.Sharma.R.S and Shashi.K.Gupta, Management Accounting, Kalyani Publishers

JOURNALS:
1. Journal of Accounting and organisational change
2. African Journal of Finance and Management
3. International Journal of Behavioural Accounting and Finance
4. International journal of Innovative Research & Development
5. The Management Accountant

E-LEARNING RESOURCES:
http://www.imanet.org
http://www.maaw.info
http://accountantskills.com
http://studocu.com
http://www. aicpa.org

COURSE OUTCOMES: The students will be able to:

CO Number CO STATEMENT
CO 1 Apply the basic concepts of management accounting
CO 2 Analyse and interpret financial statement with the help
of ratio analysis
CO 3 Compute and prepare cash flow statement and
understand the concept of fund flow
CO 4 Apply and analyse budgeting technique for
forecasting
CO 5 Compute Marginal costing

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 1 1 2 2
CO2 2 3 3 2 2
CO3 2 3 2 2 2
CO4 2 3 3 2 2
CO5 1 3 2 2 2
AVERAGE 2 2.6 2.2 2 2
82
KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY
CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Problem Solving
Seminar
Case study

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
Problem: 7 questions
Theory : 1 question
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily answered.
Problem: 3 questions
Theory : 1 question

83
 SEMESTER V

AUDITING
TOTAL HOURS: 60 COURSE CODE: HC18/5C/AUG
CREDITS: 4 LTP: 3 1 0

COURSE OBJECTIVES:
To enable the students to:
1. Gain fundamental knowledge on the concepts, principles and techniques of Auditing.
2. Appreciate the importance and scope of Internal Control system of auditing in
business.
3. Gain awareness on Qualification, Disqualification and Appointment of Auditors.
4. Get familiarized with preparation of Auditors Report and the classes of Invigilation
5. Analyze various types of Audit through Computer, Audit of charitable institutions,
educational institutions, clubs and Hotels.

COURSE OUTLINE

UNIT I
Introduction – Definition – Utility of auditing – Types of audit, Objectives of audit
.basis of auditing standards (Documentation, Independence,Overallobjectives, Quality
Control and audit evidence)
(8 hrs)
UNIT II
Planning and Conduct of Audit – Audit Note Book – Audit Working Papers -Audit
Files - Internal Control –Characteristics. Internal check – Principles. Internal Audit –
Functions - Distinction and interface between internal and statutory auditor-basics on Internal
Auditing standards- Audit Sampling .Vouching of cash and Trading Transaction – Meaning
and Importance.Verification and Valuation of Assets and Liabilities – Audit of share capital.
(20 hrs)

UNIT III
Company Auditor – Qualification, Disqualification, Appointment, Rights, Duties,
Ceiling Limit and Liabilities of an auditor.Professional Ethics.
(10 hrs)

UNIT IV
Audit Report-characteristics - types of opinion- preparation of report as per CARO
2016 rules.Window dressing and Frauds. Investigation – difference between investigation and
auditing – objectives of investigation – classes of investigation.
(10 hrs)

UNIT V
EDP audit – audit through computers – audit of charitable institutions – audit of
educational institution – audit of club – audit of hotels – audit of hire purchase and leasing
companies. (12 Hrs)

84
RECOMMENDED BOOKS:

1. DinkarPagare, Principles and Practices of Auditing, Sultan Chand and Sons,

New Delhi
2.Vengadamani.S, Practical Auditing, Margham Publications.

REFERENCE BOOKS:

1. Kamal Gupta and Ashok Arora, Fundamentals of Auditing, Tata McGraw Hill Publishing
Company Ltd., New Delhi
2. Ravinderkumar and VirenderSharma ,Auditing principles and practice, , Prentice Hall India
Learning Pvt Ltd.
3. Spicer & Pegler, Auditing, Allied Publishers
4. Sharma T.R., Auditing Principles & Problems, SahityaBhawan, Agra
5. Tandon .B.L ,Auditing, S.Chand

JOURNALS
1. International journal of Auditing
2. Auditing: A Journal of practice and theory
3. International Journal of Auditing Technology
4. Today's Audit Journal
5. Managerial Auditing Journal

E- REFERENCE

1. http://bieap.gov.in
2. https://sol.du.ac.in
3. https://cleartax.in
4. http://archive.mu.ac.in ›
5. https://myweb_testPDF

COURSE OUTCOMES:
The student will be able to:
CO Number CO STATEMENT
CO 1 Analyze the importance, objectives and different kinds of Auditing.
CO 2 Explain on internal control, internal check and audit working paper and audit
programme of the companies
CO 3 Discuss knowledge on the provisions of the Companies Act relating to
appointment, rights, duties and liabilities of an auditor.
CO 4 Outline the Importance and scope of Auditors Report of the company.
CO 5 Analyze on EDP Audit and various field of Audit for Educational Institution,
clubs, hotels.

85
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 1 0 1
CO2 3 3 3 3 2
CO3 3 3 3 3 2
CO4 3 3 2 3 3
CO5 3 3 3 3 2
AVERAGE 3 3 2.4 2.4 2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Group Discussion, Quiz &Seminar
Peer Learning

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit.

K2, K 3 C-2/4x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answered.

86
 SEMESTER V
COMPANY AND LIMITED LIABILITY PARTNERSHIP LAWS

TOTAL HOURS: 75 COURSE CODE: HC18/5C/CYL

CREDITS: 4 L-T-P: 3 2 0

COURSE OBJECTIVES: To enable the students to:

1. Learn the nature of a comapany, Kinds of companies and the procedure for formation of
companies.
2. Acquire knowledge on the contents of Memorandum and Articles of Association and the
procedure for the alteration of its contents.
3. Understand the procedure for acquiring membership in a company and the cessation of
membership.
4. Gain knowledge on the various meeting of the company and the various resolutions passed at
the meeting.
5. Understand the concept and various aspects of Limited Liability Partnership.

COURSE OUTLINE:

UNIT I
Meaning and Definition of Joint Stock Company-Nature of a Company- features-
Kinds of companies-Differences between Private and Public Companies. Formation of a one
man Company-Promotion-Role of Promoters-Incorporation of a Company (12 Hrs)

UNIT II
Memorandum of Association- Contents and alteration-Doctrine of Ultra
Virus.Articles of Association- Contents and alteration-Distinction between the two-Doctrine
of Constructive Notice-Doctrine of Indoor Management. Prospectus – Contents – Types of
Prospectus – Misstatements in prospectus (15 Hrs)

UNIT III
Membership of a Company-Modes of Acquiring membership-Termination of
membership-Rights and Liabilities of members. Transfer and Transmission of shares.
(13 hrs)
UNIT IV
Meetings of Board of Directors-Meetings of Share Holders-Various Resolutions-
Quorum – structure of board of directors – Corporate governance relating to structure of the
board – winding up. (20 hrs)

UNIT V
Limited Liability Partnership (LLP): Meaning – Features – Nature – Incorporation of
LLP – Conversion of Firm, Private Company, Unlisted Public Company to LLP – Duties and
Responsibilities of Partners.
(15 hrs)

87
RECOMMENDED TEXTBOOKS:
1. Kapoor.N.D, Elements of Company Law, Sultan Chand and Sons.
2. Tulsian.P.C Business and corporate laws, Tata McGraw Hill, New Delhi

REFERENCE BOOKS:
1. Avtar Singh, Company Law, Eastern Book Company.
2. CA Institute Study Materials
3. Machiraju.H.R, corporate governance, Himalaya Publishing House
4. Shanthi.J Company Law and Secreterial Practice, Margham Publications.
5. Shukla.N.C and Gulshan.S.S, Principles of Company Law ,S. Chand & Co.

JOURNALS:
1. Journal of Corporate Law Studies.
2. Indian Journal of Law and Technology
3. International Journal for Research in Law
4. Company law Journal
5. Symbiosis Comtemporary Law Journal

E-LEARNING RESOURCES:
http://www.vakilno1.com
http://www.lawteacher.net
http://www.icsi.edu
http://www.corporatelawreporter.com
http://www.mylaw.net

COURSE OUTCOMES:The students will be able to:

CO Number CO STATEMENT
CO 1 Analyse and understand the provisions of Companies Act 2013 and its
implications
CO 2 Compare, Analyze and understand the significance of various legal
documents of the company
CO 3 Gain knowledge on the acquisition & termination of its members and
related aspects
CO 4 Able to formulate corporate governance tools pertaining to the structure of
the board.
CO 5 Understand the concept and working of LLP and the responsibilities of its
partners.

88
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 3 2 3
CO2 3 3 3 2 3
CO3 3 3 3 2 3
CO4 3 3 3 3 3
CO5 3 3 3 2 2
AVERAGE 3 3 3 2.2 2.6

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos
Group Discussion
Quiz,Seminar
Case study

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily answered.

89
 SEMESTER – V

ENTREPRENEURIAL DEVELOPMENT
TOTAL HOURS: 60 COURSE CODE: HC18/5C/ELD
CREDITS: 4 LTP: 3 1 0

COURSE OBJECTIVES:
To enable the student to:
1. Get familiarized with the basics Concepts of Entrepreneurship and new initiatives
taken by GOI to Entrepreneurship.
2. Identify problems faced by Women Entrepreneurs and the special schemes offered to
encourage Women Entrepreneurs.
3. Get Enhanced knowledge on idea generation techniques, Project selection,
Formulation and in preparation of Project Report.
4. Gain basic knowledge on funding institutions which provide institutional finance to
entrepreneurs.
5. Gain awareness on Entrepreneurial Development programmes.

COURSE OUTLINE

UNIT I
Concept of entrepreneurship – definition – traits – types – classification of
entrepreneurs – factors influencing entrepreneurship – Start ups – Incubator - New Trends –
Make in India Initiatives. (8 hrs)

UNIT II
Women entrepreneurs – definition – problems – development of women
entrepreneurship –Social entrepreneurship - rural entrepreneurship – problems – relationship
between rural and urban markets. Strategic Approaches: Niche strategy – Networking -
Geographic Concentration (10 hrs)

UNIT III
Search for business idea - sources of project identification – formalities of setting up a
unit – project selection – project formulation – feasibility analysis – projects report
(17 hrs)

UNIT IV
Institutional finance to entrepreneurs – commercial banks –IFCI –IIBI – SIDBI– LIC
– SIC. State Government and Central Government Incentives and Subsidies to Medium and
Small Industries

(10hrs)
UNIT V
Entrepreneurial development programme – Role and Relevance – role of
government– NGO – SIPCOT, DIC, SIDC, NIESBUD – MSME – TCO –Self
employmentprogrammes – SIDCO – micro finance - SHG – venture capital.

(15 hrs)

90
RECOMMEDED BOOKS:

1. Gupta.C.B and Srinivasan.S.P, Entrepreneurial Development, Sultan Chand & Sons

2. Khanka.S.S, EntrepreneurialDevelopment, S.Chand Publications.

REFERENCE BOOKS:
1. AnilKumar.Jayashree Suresh,EntrepreneurialDevelopment, Margham Publishers
2. Dr.AbhaMathurFundamental of Entrepreneurship, CA (, Taxmann
3. S,Poornima.S.CEntrepreneurship development,New Age International Publishers
4. Robert D. Hisrich, Michael P. Peters,Entrepreneurship, McGraw Hill Education
5. Skill Development and Entrepreneurship in India, RameshwariPandya, New Century
Publications.

JOURNALS
1. Journal of Entrepreneurship and small business
2. Journal of entrepreneurship and innovation management
3. International Entrepreneurship and Management Journal

E RESOURCES
1. http://www.nsic.co.in/working/index.asp
2. http://www.womenentrepreneurindia.com
3. http://www.indianngos.com/issue/microcredit/selfhelpgroups.htm
4. https://guides.nyu.edu
5. https://fgcu.libguides.com
6. http://www.ibbc.bg › 2016/02 › M...PDF
7. https://www.entrepreneur.com › ...
8. https://www.google.com/url?sa=t&source=web&rct=j&url=https://yourstory.com/smbstory/w
omen-entrepreneurs-msme-loans-schemes/amp&ved
9. https://www.startupindia.gov.in/content/sih/en/women_entrepreneurship.html&ved

COURSE OUTCOMES:
The students will be able to:
CO Number CO STATEMENT
CO 1 Explain the Concepts of Entrepreneurship and new initiatives promoted by
GOI to boost Entrepreneurship .
CO 2 Explain on the role of Women Entrepreneurs in economic growth and changing
approaches in economic scenario for small scale entrepreneurs.
CO 3 Plan, design, formulate and evaluate new business ideas through various Idea
generation techniques.
CO 4 Discuss the special schemes offered by Government and funding institutions
which renders institutional finance to entrepreneurs.

CO 5 Outline on Entrepreneurial development programs, their role and relevance in

organizing the same.

91
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 2
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 2 2 2
CO5 3 3 2 2 2
AVERAGE 3 3 2.4 2.4 2.4

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Problem Solving-Group Discussion-Role Modelling
Quiz,Seminar-Peer Learning
Field Visits

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit.

K2, K 3 C-2/4x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answer

92
 SEMESTER V
SELF STUDY PAPER: ACCOUNTING STANDARDS

COURSE CODE:
CREDITS: 2

COURSE OBJECTIVES:
To enable the students to:
1. Understand the fundamental scope and objectives of Accounting Standards.
2. Familiarize on the applicability of Inventory valuation and Revenue Recognition.
3. Learn about the Accounting procedure for Investments and Lease.
4. Analyse Case Studies relating to Cash Flow analysis.
5. Understand the accounting treatment of Intangible assets and Contingent Liability.

UNIT – I
Accounting Standard – Meaning – Objective of AS – Scope of AS – Advantages &
disadvantages of AS - Applicability of AS to Non – Corporate Entities, Co – operative
Societies – Charitable Entities – Partnership & Proprietorship & Companies – SMC –
Meaning – Exemptions to SMC – Change in Status of SMC – Disclosure by SMC- General
Purpose Financial Statement - Disclosure of Accounting policies (AS – 1) – Accounting
policies – Notes to Accounts – Need for disclosure of accounting policies – Fundamental
accounting assumption – Selection of accounting policies – Changes in accounting policies.
UNIT – II
Valuation of Inventories (AS 2)- Objective – Applicability – Measurement of
Inventories – Net realisable value – Disclosures – Revenue Recognition (AS 9)- Objective –
Applicability – Revenue from sale of goods – Revenue from rendering of the services –
Revenue from Interest – Disclosure.
UNIT – III
Accounting for Investments (AS 13) – Scope – Applicability – Classification of investment –
Cost of investment – Carrying amount of investment – Disposal of investment –
Reclassification of investment – Disclosures - Accounting for Leases (AS 19) –Need &
Objective – Types of lease – Applicability – Accounting for finance lease & operating lease –
Sale & lease back – Disclosures
UNIT – IV (CASE STUDY)
Cash flow statement (AS3) – Applicability – Cash – Cash equivalents - Features –
Operating activities – Investment activities – Financing activities – Accounting treatment –
Disclosures - Accounting for Fixed assets (AS 10) – Applicability – Historical cost –
Revalued price – Accounting treatment – Disclosures.
UNIT – V
Intangible assets (AS 26) - Objective – Applicability – Features – Accounting
treatment – Disclosures - Provisions, Contingent liability & Contingent assets (AS 29) –
Objective – Applicability – Recognition – Measurement – Accounting treatment –
Disclosures.

93
COURSE OUTCOMES:
The students will be able to:
CO Number CO STATEMENT
CO 1 Understand the need for Accounting Policies and applicability of Accounting
Standards.
CO 2 Estimate Realisable value of Inventories and Revenue from sale of goods.
CO 3 Understand about the classification and Disposal for Investments and Lease.
CO 4 Apply practical knowledge relating to disclosures and applicability of Cash
Flow statement
CO 5 Evaluate the provisions of Intangible assets and Contingent Liability.

Recommended Text:
1. D.S Rawat, Taxmann - Students guide to Accounting standards
Reference Books:
1. Bhattacharya Indian Accounting Standards: Practices, Comparisons, and Interpretations
Tata
McGraw Hill
2. Dalal Gaggar Kshirsagar, Accounting Standards & Corporate Accounting Practices,
Wadhwa
and Company Nagpur.

Note: Theory only

94
 COURSE PROFILE – SEMESTER- VI
TOTAL L-T-P
COURSE TITLE OF THE HRS END
CODE PAPER CREDITS HRS/WK CA SEM TOTAL
INCOME TAX AND 90 2-4-0
HC18/6C/IP2 TAX PLANNING II 4 6 40 60 100

SECURITY 75 3-2-0
ANALYSIS AND
PORTFOLIO
HC18/6C/SPM MANAGEMENT 4 5 40 60 100

INDIRECT TAX 75 3-2-0

HC18/6C/ITL LAWS 4 5 40 60 100

ORGANISATIONAL 60 3-1-0
HC18/6C/OGB BEHAVIOUR 4 4 40 60 100

LOGISTICS AND 75 3-2-0

SUPPLY CHAIN
HC18/6C/LSM MANAGEMENT 4 5 40 60 100

PROJECT AND 75
HC18/6C/PRO VIVA VOCE 8 100

EXTENSION
PART- V ACTIVITY 1

TOTAL 29 25

95
 SEMESTER – VI

INCOME TAX AND TAX PLANNING -II

Total Hours: 90 Course code: HC18/6C/IP2

Credits: 4 LTP: 2 4 0

Objectives
To enable the students to

1.Gain basic knowledge on computation ofbusiness income

2. Explain the procedure of set off and carry forward of losses of business, house property
and capital gains
3.Discuss the various deductions allowed U/s 80-C to 80-U
4.Apply the provisions for computation oftaxationofcompanies
5.Analyse the current developments in Income Tax act
COURSE OUTLINE

UNIT-I
Income from Business or Profession- Basic Principles of arriving at business income-
Losses incidental to trade-specific deductions in computing income from business- General
deductions under sec37(1)-specific disallowances under the Act- Deemed business profits
chargeable to tax- compulsory maintenance of account- Audit of accounts of certain persons-
specific provisions for computing incomes on estimated basis under sec44AD,ADA AE.
(25 hrs)

UNIT-II
Set off and carry forward of losses-Incomes Exempt from tax.
(15 hrs)

UNIT-III
Permissible deductions from Gross Total Income – Rebates-Filing of Returns – E –
Filing.Income Tax Authorities. (20 hrs)

UNIT-IV
Taxation of Companies- Domestic Company- Foreign Company- Minimum Alternate
Tax- Tax on distributed profits of Domestic companies- Tax provisions for Limited Liability
Partnerships-Basis on Place of Effective Management(POEM)
(10 hrs)

UNIT-V
Tax Planning vs Tax Management - Tax Evasion –Search and Seizure-Tax Avoidance
– Introduction to Black Money Law-Basic Provision of General Anti-Avoidance
Rules(GAAR),ICDS-income computation and Disclosure standards –Basics on Transfer
pricing and DTAA
(20 hrs)

THEORY: 30% PROBLEMS:70%

96
Recommended BOOKS
1.Gaur,D.B.Narang, Income Tax Law and Practice, Kalyani Publications.
2.Dr.VinodK.Singhania,MonicaSinghania, Students Guide to IncomeTax. Taxmann
Publications Pvt.Ltd, New Delhi.

Reference books:
1.Dr.Mehrotra.H.C, Dr.Goyal.S.P., Income Tax Law And Practice, SahityaBhawan
Publications, Agra.
2.Lal, Direct Taxes, Konark Publishers Pvt.Ltd, New Delhi.
3.ReddyT.S,HariPrasadReddy.Y, Income Tax Theory Law and Practice,Margham
Publication,Chennai.
4.Students Handbook on Taxation by Mr. T.N Manoharan and Mr.G.R.Hari, Snow White
Publication.
5.Dr.VinodK.Singhania,MonicaSinghania, Direct Taxes, Taxmann publications Pvt.Ltd.New
Delhi

JOURNALS
1. Journal for Income Tax
2. Income Tax Tribunal Decisions
3. Direct Taxes Report Journal
4. Direct Indirect Tax Laws and Views
5. journal of International taxation

E RESOURCES

http://www.cleartax.in
http://www.taxmann.com
http://www.incometaxindiefiling.gov.in
http://www.incometaxindia.gov.in
http://www.indiafilings.com

Learning outcomes:
The students will be able to:
CO Number CO STATEMENT
CO 1 Compute Income from Business
CO 2 Explain set off and carry forward of losses of business,house property
and capital gain
CO 3 Explain the various deductions U/s sec 80c to 80 U.
CO 4 Apply problem solving skills related to taxation of companies

CO 5 Discuss the recent developments in Income tax Act

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 1 3 3
CO5 3 3 1 3 3
AVERAGE 3 3 2.2 3 3

97
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content-
Quiz-Seminar-
Peer Learning-

QUESTION PAPER PATTERN-UG*

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 2 Questions from each unit 50 20
marks 100
K1, K 2 B-5/8x8 Atleast one question from 200 40
marks each unit and more than 2
questions from each unit
Problems:6 questions
Theory: 2 question
K2, K 3 C-2/4x20 Not more than one 500 40
marks question from any unit.
The first question shall be
a case study and it shall be
compulsorily answered.
Problem: 3 questions
Theory:1 question

98
 SEMESTER VI

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

TOTAL HOURS: 75 COURSE CODE: HC18/6C/SPM
CREDITS: 4 LTP: 3 2 0

COURSE OBJECTIVES:
To enable the students to:
1. Gain insight on various investment avenues and functioning of capital market.
2. Get familiarize with the relationship of risk and return and how risk should be measured.
3. Understand the fundamental and technical analysis of the diverse investment avenues
4. Acquaint with the theoretical foundation of modern portfolio theory, the major groups of
investors and their investment objectives and constraints.
5. Gain knowledge on Efficient Market Hypothesis and technical concept of CAPM
matching the client’s portfolio.

COURSE OUTLINE:

UNIT I Investment: overview – meaning, economic investment, financial investment,

investment practice, features of investment, Savings Vs Investment, Factors and constrains of
investment, Investment objectives, rules of stock investment, and sources of investment
information. Financial securities: meaning, features of financial instruments, types of
financial instruments, equity shares, non-voting equity shares, convertible cumulative
preference shares, company fixed deposits, warrants, global debt instruments, importance and
drawbacks of bonds and debentures (5 Hrs)
UNIT IIRisk and Return: Certainty, uncertainty, risk, types and sources of risk – Return:
measurement of return, risk-return relationship, historical return, historical risk, expected rate
of return and expected risk. Time value of money: Meaning, objectives, importance, TVM
as a losing proposition, TVM as a gaining proposition, time preference for money,
dimensions of time preference for money, discounting and compounding techniques – solving
problems on time value of money – effective rate of interest – implicit rate of interest true
rate of interest – doubling period. Time value of money and resource allocation: borrowing –
lending – types of investment – market interest rates and prices – shifting resources across
time – computing present value and future value – real asset investing – NPV – IRR –
Calculating spot rates with forward rate – interest rate futures – bond duration (30 Hrs)
UNIT III Valuation of financial securities: financial security, valuation, types of valuation,
valuation of bonds, preferred stock and equity share – Derivatives and stock index futures:
meaning of derivatives, factors of growth, function and limitations of derivatives market,

99
categories of derivatives, FRA, benefits of derivatives, stock index futures. Fundamental
analysis: meaning, features, analytical framework – global economic analysis, national
economic analysis, national industry analysis and company analysis. Technical analysis:
meaning, mechanism, importance and criticism techniques – arguments in favour and against
technical analysis – charting techniques – types of charts (15 Hrs)
UNIT IV Portfolio Management: portfolio – meaning – types of portfolio – portfolio
management: meaning, need, types and importance – portfolio management Vs wealth
management – portfolio manager – meaning, types, functions, strategies, registration, capital
adequacy – SEBI regulations –general obligations and responsibilities – portfolio
management framework – portfolio performance. Portfolio theory: portfolio analysis,
portfolio theory, objectives, Markowitz portfolio analysis, Indifference curve analysis,
Random Walk Theory (10 Hrs)
UNIT V Efficient Market Hypothesis: statement – assumptions – three levels – the Elliott
Wave principle – Efficient Portfolio – Efficient frontier – CAPM and APM: meaning, risk-
free an risky securities – risk averse investor, objectives, assumptions, validity, components
and criticism of CAPM – Capital market line – risk –return trade-off theory – determining
market risk-return trade-off – components of risk-return trade-off, value additivity and
CAPM – slope of CML – security market line – implications and limitations – Average
Pricing Model – arbitrage - CAPM VsAPM – Portfolio return and risk: portfolio theory –
diversification – Sharpe index model portfolio selection model – Sharpe optimal portfolio –
alternative investment: meaning, features, alternative investment assets – wealth management
– an overview (15 Hrs)
(Theory 60 % and Problems 40 %)

RECOMMENDED BOOKS:
1. Barua S K V Raghunathan and J R Verma, Portfolio Management, Tata McGraw-Hill
1992
2. GurusamyS,Security Analysis and Portfolio Management, Vijay Nicole Imprints Ltd,
2017

REFERENCE BOOKS

1. Donald E Fisher and Ronald J Jordon, Security Analysis and Portfolio

Management, Pearson, 1995

100
 2. Elton Edwin J and M J Gruber, Modern Portfolio Theory and Investment
Analysis, John Wiley and Sons, 1998
3. Francis J C, Investment Analysis and Management, McGraw-Hill, 1992
4. Graham, Benjamin and David L Dodd, Security Analysis, McGraw-Hill, 1987
5. Kevin S, Security Analysis and Portfolio Management, Prentice Hall of India,
2011
6. Krishna G Palepu, Paul M Healy, Business Analysis & Valuation, Thomson
Learning Inc, 2008
7. Patwari D C, Options and Futures, Jaico Publishing House Mumbai, 2010
8. Russell J Fuller and J L Farrell Jr, Modern Investment and Security Analysis, ,
McGraw-Hill Book Company, 1995
9. Sunil Parameshwaran, Interest Rates and Time Value of Money, Tata McGraw
Hill, 2013

JOURNALS

1. The Journal of Portfofio Management

2. Investment Management Journal
3. Advances in Investment Analysis and Porfolio Management
4. Financial Markets and Portfolio Management

E- RESOURCES:
1. http://www.bloomberg.com
2. http://www.wallstreetjournal.com
3. http://www.sebi.gov.in
4. http://www.studyfinance.com
5. http://www.researchgate.net
6. http://www.moneycontrol.com

COURSE OUTCOMES:
The student will be able to:
CO Number CO STATEMENT
CO 1 Discuss on various alternatives available for Investments.
CO 2 Compute historical and expected returns, and identify the importance of risk-
return relationship.
CO 3 Explain investment management, capital market expectations and forecasting
market activity
CO 4 Explain the principles of modern portfolio theory and the effect of

101
 diversification on investment portfolios.
CO 5 Demonstrate Knowledge on Efficient Market Hypothesis and technical concept
of CAPM matching the client’s portfolio

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 3
CO2 3 3 3 2 3
CO3 3 3 3 2 3
CO4 3 3 2 3 3
CO5 3 3 3 3 3
AVERAGE 3 3 2.6 2.4 3

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos
Group Discussion, Quiz, Seminar

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 10 questions - 2 questions 50 20
Answer all the from each unit. 100
questions
K1, K 2 B-5/8x8 marks 8 questions At least one 200 40
Answer any five question from each unit and
questions not more than 2 questions
from each unit.

K2, K 3 C-2/4x20 marks 4 questions - not more than 1 500 40

Answer any two question from any unit. The
questions first question shall be a Case
Study and it shall be
compulsorily answered

102
 SEMESTER VI
INDIRECT TAX LAWS
TOTAL HOURS: 75 COURSE CODE: HC18/6C/ITL
CREDITS: 4 L-T-P: 3 2 0

COURSE OBJECTIVES: To enable the students to

1. Gain knowledge on the principles of the indirect tax laws.

2. Acquire knowledge on GST
3. Familiarize with the functional aspects of GST
4. Discuss on IGST Act and SGST Act
5. Understand the concepts of Customs Act.

COURSE OUTLINE:
UNIT I
Tax – Features – Canons – Objectives of Taxation - Tax Vs Duty – Direct Tax
Vs Indirect Tax – Powers of Union / States – Types of Indirect Taxes-GST Overview

(8hrs)
UNIT II
Procedural Aspect : CGST ACT- Definitions - Basis of Levy- Registration-
Composition Scheme-Transition Provisions-Supply of goods-Supply of Services-Types of
Supply-Composite Supply and Mixed Supply– Time of Supply-Valuation of Supply –
Reverse Charge Mechanism – Input Tax Credit Blocked Credit- Input tax reversal- Books
and Records-Ecommerce
(20hrs)

UNIT III
Functional Aspect: Returns-Offences and Penalties- Assessment-Refunds
(10hrs)

UNIT IV
IGST ACT- Short Title and Commencement – Definition- Types of Supply-Zero
Rated Supply-Export of Goods-Export of Services-Import of goods-import of Services-High
Sea sales-Place of Supply- Refunds
SGST ACTS- Power to levy and Collection- UTGST ACT- Power to levy and
Collection- GST (Compensation to States )Act
(20 hrs)

UNIT V
Customs Act – Objectives – Levy and Collection – Classification of Goods –
Procedure for Assessment and Payment of Customs Duty – Types of Duty – Valuation of
Goods – Clearance of Goods – Warehousing Provisions - Duty Drawback Provisions.

(17 hrs)

100 % THEORY

103
RECOMMENDED TEXTBOOKS:
1.Datey.V.S, GST Ready Reckoner by Taxmann Publications.
2.Reddy.T.S&Hari Prasad Reddy.Y,Business Taxation (Goods & Service Tax - GST) ,
Margham Publishers

REFERENCE BOOKS:
1.GirishAhuja, Dr. Ravi Gupta, Systematic Approach to Income Tax and CST, Bharat Law
House Pvt. Ltd. New Delhi.
2.Gupta.S.S, GST Audit Taxmann Publications
3. Mr. Manoharan.T.N and Mr..Hari.G.R, Students Handbook on Taxation, Snow White
Publication.
4.Dr.Sanjeev Kumar, Systematic Approach to Indirect Taxes with Practical problems and
solutions, Bharat Law House Pvt. Ltd., New Delhi.
5.Dr.Vinod K Singhania, Monica Singhania, Students Guide to Income Tax, Taxmann
Publications Pvt Ltd., New Delhi.
JOURNALS:

1. International Journal of Accounting and Taxation

2. Tax journal
3. Journal of International Accounting, auditing and taxation
4. The Chamber of Tax Consultants
5. The Economic Times

E-LEARNING RESOURCES:

1. https://www.charteredclub.com/indirect-tax-gst/
2. https://www.taxmann.com/blogpost/2000001782/what-is-cgst-and-sgst.aspx
3. https://www.legalraasta.com/gst/different-types-of-supply/
4. https://tallysolutions.com/gst/igst/
5. https://www.icai.org/post.html?post_id=14121
6. https://edurev.in/studytube/Definition--Basic-Concept-of-Custom-Duty-Customs-
A/1dbd86b2-6e72-44c5-bfc6-be20ca384565_t

COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Identify the various types of Direct and Indirect Tax and its differences
CO 2 Explain the procedural aspects of CGST, types of supply and input tax
reversal.
CO 3 Discuss the functional aspects of GST
CO 4 Explain IGST Act and SGST Act
CO 5 Discuss in detail the various concepts and types of customs Act.

104
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 2 3 3 2 1
CO2 2 3 3 2 3
CO3 2 3 3 2 2
CO4 2 3 3 2 2
CO5 2 3 3 2 3
AVERAGE 2 3 3 2 2.2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Peer Learning
Case study

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily answered

105
 SEMESTER VI

ORGANISATIONAL BEHAVIOUR

TOTAL HOURS: 60 COURSE CODE: HC18/6C/OGB

CREDITS: 4 L-T-P: 3 1 0

COURSE OBJECTIVES:
To enable the students to:
1. Gain Knowledge on the various aspects of organizational behaviour including Personality,
Attitude and Perception.
2. Understand the various theories on motivation and the concept of Job Design, Job
Satisfaction and Leadership.
3. Learn Group dynamics and Organisational Conflicts.
4. Understand the concept of Organisational Dynamics, Culture, Ethics and Stress
management.
5. Gain Knowledge on the Organisational development and interventions.

COURSE OUTLINE:

UNIT I
Introduction: Concept of OrganisationalBehaviour –Need – Challenges faced
by the management. Individual dimensions of OB: Individual Differences –Human
Behaviour and its Causation –Personality –Types , Determinants , Impact on OB ,Attitudes
and Values –Types , formation , Perception – Factors , Process ,Its Applications . (11 hrs)

UNIT II
Motivation Concept and Theories Content Theories(Maslow, Herzberg, ERG,
McGregor’s theory X and Theory Y , Mcclelland need theory ) Process Theories (Vroom,
Porter and Lawler )- Morale Building, Job Satisfaction and Job design.
Leadership – meaning – styles of leadership. (10 hrs)

UNIT III
Group Dynamics: Types of Groups – Cohesiveness, Group Decision Making – Group
formation-–Organizational conflicts.
(13 hrs)
UNIT IV
Organizational Dynamics: Organizational Culture – Impact, Creating organization
culture, Quality of Work Life, Organizational ethics, Stress and Burnout- Causes, effects-
Stress management strategies.
(14hrs)

UNIT V
Organizational development and change: Change Agents – Resistance to change, OD
interventions. (12 hrs)

106
RECOMMENDED TEXTBOOKS:
1. Ashwathapa, Organizational Behaviour, Himalaya Publishing House
2. KavitaSingh,OrganizationalBehaviour, Dorling Kindersley (India) Pvt Ltd
Publications

REFERENCE BOOKS:
1. Davis &Newsstrom, Human Behaviour at work: Organizational Behaviour, MC
Graw Hill Publications.
2. Dr. Khanka.S.S, Organizational Behaviour, Text and Cases, S.Chand Publishers.
3. Fred Luthans, Organizational Behaviour, MCGraw Hill Publications
4. James Francis.G& Gene Milbourne Jr. Human Behaviour in the work
environment- A Managerial Perspective, Goodyear Publication & Co
5. Keith Davis, Human Behaviour at work: Organizational Behaviour
6. Prasad.L.M, Organizational Behaviour, Sultan Chand & Sons.
7. RaoGangathar.V.S.P and Narayan, Organizational behavior, text and cases,
Konark Publishers Pvt Ltd.
8. Stephen P Robbins, Organizational Behaviour, Prentice Hall Publications
9. Tripathi.P.C, Human Resource Development, Sulthan Chand & Sons

JOURNALS:
1. Journal of Organisationalbehaviour Management
2. Journal of Human resource Management
3. International journal of organisationalbehaviour and management perspectives.

E-LEARNING RESOURCES:
http;//www.themodernbusinessworld.com
http;//www.illusions.com
http;//www.managementhelp.org
http;//www.mgt.unm.edu
http;//www.lumerlearning.com

COURSE OUTCOMES: The students will be able to:

CO Number CO STATEMENT
CO 1 Understand and Evaluate the various aspects of human behaviourin
an organisation.
CO 2 Understand the various motivational theories and Demonstrate
leadership qualities
CO 3 Demonstrate the qualitisofgroupbehaviour in personal and
professional life.
CO 4 Adapt to the shared culture and ethical standards of organization to
avoid conflict.
CO 5 Analyseorganisational development and interventions

107
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 2 1 1
CO2 3 2 3 3 3
CO3 3 2 3 3 2
CO4 3 2 3 3 3
CO5 3 2 3 1 3
AVERAGE 3 2 2.8 2.2 2.4

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom, E Content, Videos.
Group Discussion-Role Modelling
Quiz-Seminar
Peer Learning
Case study

QUESTION PAPER PATTERN

Knowledge Section Special Instructions if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 questions from each 50 20
unit 100
K1, K 2 B-5/8x8 marks At least one question 200 40
from each unit and not
more than 2 questions
from each unit
K2, K 3 C-2/4x20 marks Not more than 500 40
1question from any
unit. The first question
shall be a case study
and it should be
compulsorily answered.

108
 SEMESTER VI

LOGISTICS AND SUPPLY CHAIN MANAGEMENT

TOTAL HOURS: 75 COURSE CODE: HC18/6C/LSM

CREDITS: 4 L-T-P: 3 2 0

Objectives :
To enable the students to
1.Develop a wide understanding of role and importance of logistics and Supply chain
management
2.Analyze the role and challenges of merchandiserin Supply chain outsourcing.
3.Evaluate Logistics and supply chain management on financial perspective.
4. Understand the significance of findingmaterial requirement and effective handling.
5. Discuss the insurance and legal aspects of different modes of transport.

UNIT- I
Concepts of Logistics- Evolution- Nature and Importance- Components of Logistics
Management- competitive advantages of Logistics- Functions of logistics management-
Principles- Logistics network- integrated logistics system. (10 Hrs)

UNIT II
Supply Chain effectiveness- Outsourcing- 3PLs and 4PLs- Supply Chain
relationships- Elements of logistics and Supply chain Management – Merchandising – Role
of a Merchandiser. (10 Hrs)

UNIT III
Logistical Information System (LIS) – Operations – Integrated IT solution for
logistics and Supply chain management – Emerging technologies in logistics and Supply
Chain management. Issues and challenges for developing countries in Logistic and supply
chain management. Demand forecasting – impact of forecast on logistics and supply chain
management. (15 Hrs)

UNIT IV
Inventory- Types of inventory- Elements of inventory costs-Material Requirement
Planning-Distribution Requirement Planning-JIT- Order Processing-Functions-Elements of
order processing-Significance. Material Handling-Concept and Objectives- Principles-
Equipments- Material handling considerations.Warehousing and Distribution- concept-types
of warehouses- functions – Warehousing strategy. (20 Hrs)

UNIT V
Transportation – Position of Transportation in Logistics and Supply chain
management – Road, Rail, Ocean, Air, Transport and Multi modal transport –
Containerization – CFS – ICDS – Selection of transportation mode – Transportation Network
and Decision – Insurance Aspects of logistics. The Indian carriage of goods by Sea Act, 1925
– Multi Modal Transportation of Goods Act, 1993.
(20 Hrs)

109
RECOMMENDED BOOKS
1.Agarwal.D.K, ‘Textbook of Logistics and Supply Chain Management’, Mac Millan India
Ltd.
2.KrishnaveniMuthiah, ‘Logistics Management and Seaborne Trade’ Himalaya Publishing
House

REFERENCE BOOKS
1.Alan Harrison, RemkoVanHoek, Logistics management and strategy Pearson Education
limited.
2.Alan Rushton, Peter Baker. The Handbook of Logistics and Distribution management,
Kogam page Publishers.
3.Donald Water, Logistics and Introduction to supply , Palgrave Macmillan
4.MartinChristoper, ‘Logistics and Supply Chain Management’ Pearson Education, 2003
5.Ronald H. Ballou, ‘Business Logistics and Supply Chain Management’ Pearson Education,
2004.
JOURNALS
1. International Journal of Logistic System
2. International Journal of Logistic Research and Application
3. Journal of business Logistics

E-LEARNING RESOURCES
https://courses.lumenlearning.com
www.learnaboutlogistics.com
https://www.logisticsbureau.com
https://www.hindawi.com
http://www.iosrjournals.org

COURSE OUTCOMES: Students will be able to:

CO Number CO STATEMENT
CO 1 Discuss the nature, importance and components of Logistics
management.
CO 2 Apply appropriate Logistics, concepts and techniques to improvise
supply chain operations.
CO 3 Predict the issues, challenges and emerging technologies in logistics
and supply chain management.
CO 4 Explain the significance of material handling and to coordinate
activities of warehousing and distribution systems.
CO 5 Identify the appropriate transportation network and legal aspects to be
followed.

110
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 1 2 2
CO2 3 2 2 2 2
CO3 3 3 3 2 3
CO4 2 1 2 2 2
CO5 2 2 2 2 2
AVERAGE 2.6 2 2 2 2.2

KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY

CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content, Videos
Problem Solving-Group Discussion
Quiz-Seminar

QUESTION PAPER PATTERN

Knowledge Section Special Instruction if Word Marks Total

Level any Limit
K1 A-10X2 marks 2 Questions from 50 20
each unit 100
K1, K 2 B-5/8x8 marks Atleast one question 200 40
from each unit and
more than 2
questions from each
unit
K2, K 3 C-2/4x20 Not more than one 500 40
marks question from any
unit. The first
question shall be a
case study and it
shall be compulsorily
answered.

111
 SEMESTER VI

PROJECT AND VIVA VOCE

Course code: HC18/6C/PRO Credits: 8

Objectives
To enable the students to:
1. Explore career avenues
2. Apply statistical tools for the analysis of research projects
3. Augment the report writing skills

Students shall have to go to the offices of the companies with which the MOU is
signed by the College and submit a Project report 15 days before the end of the final
Semester
The project evaluation and the viva voce examination shall be done internally (project
guide) and externally (faculty from institutes like IIT, IIM, CA, CWA, CS, academic
institutions offering B.Com (Hons.) Programme or by industry experts).

COURSE OUTCOMES: Students will be able to:

CO Number CO STATEMENT
CO 1 Acquire general knowledge of varied subjects
CO 2 Acquire the ability to apply statistical tools
CO 3 Synthesize the collected data into written report
CO 4 Demonstrate their presentation skills
CO 5 Acquire skills to use internet resources independently

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 2 3 3
CO2 3 2 2 3 3
CO3 3 3 2 3 3
CO4 2 1 2 3 3
CO5 2 2 2 3 3
AVERAGE 2.6 2 2 3 3

112
 INTERNSHIP

Credits : 14 Course Code HC18/3I/IPR

HC18/5I/IPR
OBJECTIVES :
To enable the students to:
1. Prepare them for career in corporate world.
2. Gain technical skills
3. Gain employability skills

In order to pave way for Industry- integrated learning and also to enable students to
obtain better practical knowledge and hands on experience, every student shall undergo
Internship for a period of 14 weeks as specified below:

 7 weeks of Internship each at the end of the second and fourth semesters respectively
The Internship shall be practice oriented. Students shall have to go to companies and
shall receive On the Job training on diverse fields of activities of those companies.

Two internship reports have to be submitted one at the end of training session 1 (i.e.
in the 3rd semester) and the other at the end of training session 2 (i.e. in the 5th semester).

The report shall be evaluated as follows:

Report Evaluation : 75 Marks

Viva Voce :25 Marks
Total : 100 Marks

The report shall be evaluated for 50 marks internally and 25 marks externally (Based
on the ratings awarded by the trainer in the evaluation form. Students will be
evaluated by the trainer on a 5 point scale and the scores will be converted
accordingly. Viva will be conducted internally based on the internship report.

COURSE OUTCOMES: Students will be able to:

CO Number CO STATEMENT
CO 1 Take up the role of Tax consultants, Audit assistant
and other financial supporting services.
CO 2 Demonstrate employability skills
CO 3 GainTechnical skills.
CO 4 Demonstrate communications skills
CO 5 Gain report writing skills

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 3 3
CO2 3 3 2 3 3
CO3 3 3 2 3 3
CO4 2 3 2 3 3
CO5 3 3 2 3 3
AVERAGE 2.8 3 2 3 3

113
114