B.Com.

GST

Syllabus

AFFILIATED COLLEGES

Program Code: ***

2023 – 2024 onwards

BHARATHIAR UNIVERSITY
(A State University, Accredited with “A++” Grade by NAAC,
Ranked 21st among Indian Universities by MHRD-NIRF)
Coimbatore - 641 046, Tamil Nadu, India
 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
BHARATHIARUNIVERSITYCOIMBATORE641046 SCAA DATED: 18.05.2023
BCom. GSTCurriculum
(Forthestudentsadmittedduringtheacademicyear2023–24 onwards)
Hours MaximumMarks

Credits
PART
COURSETITLE The Prac
CIA ESE Total
ory tical
FIRSTSEMESTER
I Language-I 4 6 25 75 100
II English-I 4 6 25 75 100
III CoreI–FinancialAccountingI 4 6 25 75 100
III CoreII–TaxSysteminIndia 4 5 25 75 100
III Allied:I-BusinessEconomics 3 5 20 55 75
IV EnvironmentalStudies# 2 2 - 50 50
Total 21 30 120 405 525
SECONDSEMESTER
I Language-II 4 6 25 75 100
II English-II 2 4 25 25 50*
LanguageproficiencyforemployabilityNaanMud
halvanSchemehttp://kb.naanmudhalvan.in/Bhara
thiar_University_(BU) 2 2 25 25 50**
III CoreIII–FinancialAccounting II 4 6 25 75 100
III CoreIV–Fundamentals ofGST 2 5 25 75 100
III AlliedPaperII:BusinessMathematics 3 5 20 55 75
IV Value Education–HumanRights # 2 2 - 50 50
Total 19 30 145 380 525
THIRDSEMESTER
I Language-III 4 4 25 75 100
II English-III 4 4 25 75 100
III CoreV–Corporate Accounting 4 5 25 75 100
III CoreVI–PrinciplesofMarketing 3 3 25 75 100
III CoreVII–ClassificationunderGST 3 4 25 75 100
III AlliedPaperIII:Statistics forBusiness 3 5 30 45 75
IV SkillBasedSubjectI:ExecutiveBusinessCommunicati 2 3 30 45 75
on
IV Tamil @ /Advanced Tamil # (or) Non-MajorElective– 2 2 - 50 50
I:YogaforHumanExcellence#/Women’sRights#/Constit
utionofIndia#
Total 25 30 185 515 700
FOURTHSEMESTER
I Language-IV 4 4 25 75 100
II English -IV 4 4 25 75 100
III CoreVIII–Registration&ValuationunderGST 4 3 25 75 100
III CoreIX–FinancialManagement 4 3 25 75 100
III CoreX–Business RegulatoryFramework 4 3 25 75 100
III CoreXI–Higher CorporateAccounting 4 5 25 75 100
III Allied:IV:Indianeconomy 3 3 30 45 75
IV SkillbasedSubject-2NanMudhalvanoffice Fundamentls
http://kb.naanmudhalvan.in/BharathiarUniversit) 2 3 25 25 50*
IV Tamil/AdvancedTamil(or)Non-major elective –II :
General Awareness# 2 2 - 50 50
Total 31 27 3 205 570 775
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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
FIFTHSEMESTER
III CoreXII–IncomeTaxlawandPractice 4 5 25 75 100
III Core XIII– Assessment & Administration 4 5 25 75 100
ofGST
III CoreXIV–CostAccounting 4 5 25 75 100
III CoreXV–CompanyLaw 4 4 25 75 100
III CoreXVI- BankingLaw,Theory&Practices 3 4 30 45 75
III Elective –I: 2 4 30 45 75
IV Skill Based Subject-III : Fundamentals 2 - 3 30 45 75
ofEntrepreneurship
Total 23 27 3 190 435 625
SIXTHSEMESTER
III CoreXVII–ManagementAccounting 4 6 25 75 100
III CoreXVIII-PrinciplesofAuditing 2 5 25 75 100
III CoreXIX– IntroductiontoCustomsLaw 4 5 25 75 100
III CoreXX-GSTPracticaltraining 3 - 3 30 45 75
III Elective –II: 2 4 30 45 75
III Elective –III: 2 4 30 45 75
IV Skill based Subject-IV:Naan Mudhalvan –Fin
Tech Course – 2(Capital
Markets/DigitalMarketing/Operational 2 3 25 25 50*
Logistics)http://kb.naanmudhalvan.in/Bharathi
ar_University_(BU)
V ExtensionActivities@ 2 - 50 - 50
Total 21 27 3 240 385 625
Grand Total 140 171 9 1085 2690 3775

ELECTIVELIST
ELECTIVE1 A Legalaspectsofbusiness
B ConsumerProtectionLaw
C CorporateGovernance
ELECTIVE2 A CorporateLaw
B IntroductiontoIndustry4.0
C BusinessResearchMethods
ELECTIVE3 A Cyber Law
B E-Commerce
C Project&VivaVoce

@ No University Examinations. Only Continuous Internal Assessment (CIA)

#No Continuous Internal Assessment (CIA). Only University Examinations. Swatch Bharat Summer Internship-extra 2
credits would be given. It is mandatory.
NOTE: *English II, Skill based Subject II, Skill based Subject IV University Semester Examination will be
conducted for 50 marks ( as per existing pattern of examination ) and it will be converted for 25 marks.
** Naan Mudhalvan – Skill courses- external 25 marks will be assessed by industry and internal will be offered
by respective course teacher.

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B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

First
Semester

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Coursecode TITLEOFTHECOURSE L T P C
Core-I FINANCIALACCOUNTINGI 4 - - 4
Syllabus 2021-
Pre-requisite Basicknowledgeonaccountingprinciples
Version 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Demonstrateanin-
depthunderstandingofthefundamentalaccountingconcepts,principles,andconventionsinacco
untingpractices
2. Illustrateprocedurestoprepare,interpret,analyseandevaluatefinancialstatementsof
businessfirm

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 RememberprinciplesofDouble-EntryBook-Keeping K1
2 UnderstandfinancialstatementsofNon-TradingOrganizations K2
3 Applythemethodsofrectificationoferrors/differencesandprepareBankreconciliationstat K3
ement.
4 Evaluatethenumericalcomputationofaccounting relating todisposaloffixedassets. K4

5 Analysethefeaturesanddefectsofaccountingfromincompleterecordsorsingleentrybook K4
-keeping.
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 IntroductiontoFinancialAccounting 19hours

Meaningandscopeof Accounting,BasicAccountingConceptsandConventions-
ObjectivesofAccounting-DoubleEntryBookKeeping-Journal,Ledger,Preparationof
TrialBalance-PreparationofCashBook.
Unit:2 AccountingforNonProfit Organizations 18hours
PreparationofFinalAccountsofaSoleTradingConcern-
AdjustmentsReceiptsandPaymentAccount,Income&ExpenditureAccountandBalanceSheetofNonT
radingOrganizations.

Unit:3 BankReconciliationStatement 17hours

BankReconciliationStatement–Errors-Classificationoferrors-Rectificationoferrors.

Unit:4 Depreciation 17hours

Depreciation- Meaning, Causes, Types- Straight Line Method-Written Down Value Method-
InsurancePolicyMethod, SinkingFundMethod&AnnuityMethod.

Unit:5 SingleEntrySystem 17hours

SingleEntry-Meaning,Features,Defects,DifferencesbetweenSingleEntryandDoubleEntrySystem-
StatementofAffairs Method-ConversionMethod
Unit:6 ContemporaryIssues 2hours
Expertlectures,onlineseminars-webinars

TotalLecturehours 90hours

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Text Book(s)
1 FinancialAccounting-T.S.Reddy&A.Murthy,MarghamPublicationsChennai.
2 AdvancedAccounting-R.L.Gupta&V.K.Gupta,- SultanChand&Sons.NewDelhi.
3 FinancialAccounting-S.ParthasarathyandA.Jaffarulla,KalyaniPublishers-NewDelhi.

ReferenceBooks
1 FinancialAccounting,Jain&Narang,KalyaniPublishers.NewDelhi.
2 AdvancedAccounting,Shukla&Grewal,SChandNewDelhi.
3 FinancialAccounting,P.C.Tulsian-,PearsonEducationIndia
4 FinancialAccounting,Dr.Radha,PrasannaPublishers,2010

Related OnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]C
1 https://www.ncertbooks.guru/financial-accounting-notes/
2 https://www.principlesofaccounting.com/
3 https://open.umn.edu/opentextbooks/textbooks/principles-of-accounting-volume-1-financial-
accounting

CourseDesignedBy:Mrs.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S M
CO3 M L S S M
CO4 M M S S M
CO5 M L S S M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core- II TAXSYSTEMININDIA 4 - - 4
Syllabus 2021-
Pre-requisite BasicknowledgeinTaxation
rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. TogainknowledgeregardingprovisionsofCGST/SGST ACT2016.
2. ToprovideadequateknowledgeintheapplicationofGoodsandservicetaxindaytodaybusiness

ExpectedCourseOutcomes:
Onthesuccessfulcompletionofthe course,studentwillbeableto:
1 UnderstandtheRevenuessysteminIndia K2
2 AnalysethebasicconceptsofDirectTaxand IndirectTaxinIndia. K4
3 Applythe basisofvaluation inTaxation K3
4 Remember theprovisionsofCGST/SGST ACT2016 K1
5 ApplicationofGSTinBusiness K3
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 Taxsystem 15hours

ConstitutionofIndia(ProvisionrelatedtoTaxation)&ImportantLegalMaxims.Importantjudgmentsrelati
ngtoconstitutionalvalidityoflevyprovisions

Unit:2 Direct Taxand Indirect tax 15hours

Direct&indirect taxes-MeaningofTaxandTaxation-TypesofTaxes:DirectandIndirect Taxes
-Features–MeritsandLimitations- ComparisonofDirectand Indirecttaxes.

Unit:3 BasicsofValuation 15hours

ConstitutionalbasisofTaxationinIndia-
MethodsoflevyingIndirectTaxes:AdvoleramandSpecific.ContributionofIndirecttaxestoGovernmentR
evenues.

Unit:4 GoodsandServiceTax 15hours

GoodsandServicesTaxinIndia -Introduction–Concept ofGST-NeedforGST–
AdvantagesofGST.StructureofGSTinIndia:DualConcept–CGST-SGST-UTGST-IGST.

Unit:5 StructureandFunctionsofGST 13hours

SubsumingofTaxes-GSTRateStructureinIndia.GSTCouncil: StructureandFunctions.-
ImportantDefinitions:Discussionondefinitionofgoods,service,Supply.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours

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Text Book(s)
1 GoodsandServiceTaxinIndia,CAPrithamMahure,SultanChandPublications2017
2 LawsandPractice, S.S. Gupta–GST–TaxmannsPublications,NewDelhi, 2017.

ReferenceBooks
1 HandBookonServicetax& GoodsandServiceTax(FinanceAct2016)-
PathikShah,(alongwithamendmentsofFinanceBill,2017.
2 Commercial GST – The Game Changer – Monish Bhalla–Commercial Law Publishers
(India)Pvt.Ltd,NewDelhi.2018

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://idtc.icai.org/gst-topic-wise-study-material-list.html
2 https://www.gst.gov.in/
3 https://www.gstindia.com/links/

CourseDesignedBy:Mr PCLibeesh

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S M
CO3 M L S S M
CO4 M M S S M
CO5 M L S S M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Allied:I BUSINESSECONOMICS 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledge oneconomy rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Examinetheimportanceandapplicationofeconomicanalysistobusinessdecisionmaking.
2. Includeapplication-
orientedcasesandinterestingdiscussionsofcurrenteconomicenvironmentrelevanttobusiness.
3. Acquire the skilltoapplythemtoavarietyofeconomicsituations.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 RemembertheBasicConceptsin K1
EconomicsandtheNatureofEconomicProblemsandtherole
andresponsibilitiesofBusiness Economist.
2 UnderstandsimplemarketsituationswithchangesinDemandandSupply. K2
3 AnalysethetheoriesrelatingtoProductandCostrelationship. K4
4 Apply, CompareandContrastfour basicmarkettypesorstructures. K3
5 AnalysetherelevanceofmeasuringNation’sEconomicPerformancethroughvariousMeth K4
odsofCalculatingGDP.
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 IntroductiononBusinessEconomics 12hours

BusinessEconomics–Meaning-Definition-ScopeofBusinessEconomics–Micro and Macro
Economics–EconomicConceptsAppliedinBusinessEconomics-RoleandResponsibilitiesofaBusiness
Economist

Unit:2 LawofDemand 18hours

LawofDemand-DeterminantsofDemand-DemandDistinctions–IndifferenceCurveAnalysis-
Consumer'sEquilibrium-ElasticityofDemand-Types-Measurement-DemandForecasting-Methods
ofDemand Forecasting

Unit:3 Cost-OutputRelationship 15hours

CostConcepts-Cost-OutputRelationship-ProductionFunction–Iso-quants–Law
ofVariableProportions-Returns toScale-Producer's Equilibrium

Unit:4 MarketStructure 14hours

Market–Meaning-MarketStructure-PerfectCompetition–Features–ImperfectCompetition–Features-
Monopoly–MonopolisticCompetition-Oligopoly:Cartels,PriceLeadershipandPriceRigidity–
PricingunderPerfectandImperfectCompetition–Price DiscriminationunderMonopoly

Unit:5 NationalIncome 14hours

NationalIncome-Definition-ConceptsofNationalIncome–Uses-
MethodsofCalculatingNationalIncome–DifficultiesinEstimationofNationalIncome–
NationalIncomeandEconomicWelfare

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 BusinessEconomics, H.L.Ahuja-13thedition,2016,S.ChandPublication, N.Delhi, 978-
9352533312
2 Economics for Business - John Sloman, Kevin Hinde, Dean Garratt - 6th Edition,
Pearson2013,ISBN:9780273792598
3 Business Economics, Andrew Gillespie - 2nd Edition (2013), Oxford University Press,
ISBN:978-0199657995.

ReferenceBooks
1 ManagerialEconomics-Geetika,PiyaliGosh,PurbaRoy–
3ededition,2017,TataMcGrawHillEducationPublication,ISBN:978—9387067622
2 PrinciplesofBusinessEconomics,P.N.ReddyandH.R.Appanniah-
2003Edition,SultanChand&Co., NewDelhi,ISBN:9788121910439
3 BusinessEconomics,K.P.MSundharam&E.N.Sundharam-2010edition,SultanChand&Sons, TB,
N.Delhi,ISBN:9788180548222

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 www.economicshelp.org/economics-a-z
2 www.economist.com/world
3 https://www.icsi.edu/media/webmodules/BUSINESS%20ECONOMICS.pdf
4 https://www.ncertbooks.guru/b-com-economics-notes/

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO3 S M S S S
CO3 S L S S M
CO4 S M S S S
CO5 S L S S M
*S-Strong;M-Medium;L-Low

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SCAA DATED: 18.05.2023

Second
Semester

Page 10 of 77
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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-III FINANCIALACCOUNTING-II 4 - - 4
Syllabus 2021-
Pre-requisite BasicsKnowledgeonaccounting rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Todiscusstheaccountingtreatmentofpartnershiponvariousgroundsuchasadmission,death,in
solvency,retirementetc.
2. ToPreparebooksofaccountsofDepartmental,Dependentandindependentbranches.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthe course,student willbeable to:
1 Understand accounting of Goods invoiced at selling price, maintenance K2
ofmemorandumstocka/candmemorandumdebtors&Branchadjustmenta/c
2 Analysethenecessitytopreparevariousdepartmentalaccounts K4
3 Analysetheimplicationsondefaultandrepossessionaccountingtreatment K4
4 Remember accounting adjustment of Partner's Capital on admission and K1
RetirementofPartners.
5 Applythetechniqueandmethodsaccountingtreatmentduringinsolvency,groundslikei K3
llegal/unlawful,atwill,andundercourtorders
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 BranchAccounts 15hours

BranchAccounts-Dependentbranches-StockandDebtorssystem-
Independentbranch(Foreignbranchexcluded).

Unit:2 DepartmentalAccounts 15hours

Departmental Accounts- Basis forallocationofexpenses- Inter
departmentalTransferatcostorsellingprice

Unit:3 HirePurchaseandInstalment Accounts 15hours

HirePurchaseandinstalment-Defaultandrepossession-HirePurchasetrading Account –
InstalmentPurchaseSystem.

Unit:4 Partnership-Admission&Retirement 13hours

Admissionofapartner-Retirementofapartner.

Unit:5 Partnership-Dissolution 13hours

Dissolutionofapartnership-Insolvencyofapartner(ApplicationofIndianPartnershipAct1932)–
Insolvencyofallpartners-Gradualrealizationofassetsandpiecemealdistribution(Proportionate
Capitalmethodonly)

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours

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Text Book(s)
1 FinancialAccounting,T.S.Reddy&A.Murthy,8thedition2013,MarghamPublications,
Chennai,ISBN:978-9381430477
2 AdvancedAccountancy,GuptaR.L.,RadhaswamyM.,Vol-
I,13ed,2018,SultanChand&Sons,N.Delhi,ISBNNo.:978-81-8054-699-0
3 AdvancedAccountsVOLUMEI,MCShukla,SCGupta&TSGrewal,19/e,2016,S.ChandP
ublishing,N.Delhi,ISBN:9789352533022

ReferenceBooks
1 FinancialAccountancy-Vol-
1,Jain&Narang,18threvisededition2012(Reprinted2014),KalyaniPublishers,N.Delhi,I
SBN:978-93-272-2498-6
2 FinancialAccounting-AManagerialPerspective,R.Narayanaswamy,5thedition2014,Prentice
HallIndiaLearningPrivateLimited,ISBN-13:978-8120349490
3 FinancialAccountingVolume-1,M.Haniff&A.Mukherjee,3rdedition2015,McGrawHill
Education,ISBN:978-9339223359

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://www.ncertbooks.guru/financial-accounting-notes/
2 https://www.principlesofaccounting.com/
3 https://open.umn.edu/opentextbooks/textbooks/principles-of-accounting-volume-1-financial-
accounting
CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S S
CO3 M M S S S
CO3 M L S S S
CO4 M M S S S
CO5 M L S S S

Page 12 of 77
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Coursecode TITLEOFTHECOURSE L T P C
Core-IV FUNDAMENTALSOFGST 4 - - 4
Syllabus 2021-
Pre-requisite BasicknowledgeabouttheIndianTaxsystem rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ProvideKnowledge aboutLevyofGST
2. Haveanin-depthknowledgeaboutITCand CompositionofTaxinGST

ExpectedCourseOutcomes:
Onthe successfulcompletionofthe course,student willbeable to:
1 UnderstandaboutGSTlevy K2
2 Applicationofcompositionlevyindifferentaspectsofbusiness K3
3 RememberGSTRateslab K1
4 ApplyGSTin importsandexports. K3
5 AnalysethevalueofITCinGST K4
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 LevyofGST 15hours

Levy of GST: Levy of CGST & IGST (Levy residing in two statues – CGST and SGST
andworkingsimultaneously(replaceSGSTwithUTGSTto showparallel))-Section9 ofCGST&
Section5ofIGSTAct.

Unit:2 CompositionLevy 15hours

Compositionlevy-MeaningandApplicability-
Provisionsrelatingtoeligibilitylimitsforcompositionscheme-

Unit:3 InputTaxCredit 15hours

GST Rateslab-InputTaxcredit-Eligibility, Conditions andProvisionsforavailingITC-
Documentsforclaiming–ApportionmentofcreditandBlockedcredits-NonavailabilityofITC.

Unit:4 ExportsandImports 14hours

Jobwork-Matching,ReversalandreclaimofITC- ExportandImportofGoods-Zeroratedsupply.

Unit:5 14hours
ComputationofITC,Aggregateturnover andCompositeTax(simpleproblems)

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Theory (80):Problem(20)

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Text Book(s)
1 T.S.Reddy&Y.HariPrasadReddy,BusinessTaxation(GoodsandServicesTax-
GST),Marghampublications 2ndEdition2020
2 CAPrithamMahure,Goodsand Service Tax inIndia,2017
3 S.S.Gupta–GST –LawsandPractice,TaxmannsPublications,NewDelhi, 2017.

ReferenceBooks
1 HandBookonServicetax&GoodsandServiceTax(FinanceAct2016).PathikShah,(alongwithamend
mentsofFinanceBill,2017.
2 CommercialGST–TheGameChanger–MonishBhalla–
CommercialLawPublishers(India)Pvt.Ltd,NewDelhi.2018

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://idtc.icai.org/gst-topic-wise-study-material-list.html
2 https://www.gst.gov.in/
3 https://www.gstindia.com/links/

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S S
CO3 M L S S S
CO4 M M S S M
CO5 M L S S M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Allied-II BUSINESSMATHEMATICS 4 - - 4
Syllabus 2021-
Pre-requisite Basicknowledgeonmathematics rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ExposethestudentsontheMathematicsthatareusedinday-to-daybusinessoperations
2. Gainskillinviewingthebusinessproblemsinmoresystematicway
3. Solvevarious managerialproblemsandmakeeffectivedecisions invarious fields

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understand theneedofMathematicsofFinancein day-to-dayworkingofthebusiness. K2

2 Applythetheoryofmatricesin businessproblems. K3
3 Remembertosolvebasicalgebraicfunctions. K1
4 ApplyMathematicsinBusiness situation K3
5 FormulateLinearProgrammingProblems. K3
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 TheoryofSetsandSeries 18hours

SetTheory–ArithmeticandGeometricSeries–SimpleandCompoundInterest–EffectiverateofInterest–
SinkingFund–Annuity-PresentValue–DiscountingofBills–TrueDiscount–Banker’s
Gain.

Unit:2 Matrices 18hours

Matrix:BasicConcepts–AdditionandMultiplicationofMatrices–InverseofaMatrix–RankofMatrix-
SolutionofSimultaneousLinearEquations–Input-OutputAnalysis.

Unit:3 Algebraicfunctions 18hours

Variables,ConstantsandFunctions–LimitsofAlgebraicFunctions–SimpleDifferentiationof
AlgebraicFunctions–MeaningofDerivations–EvaluationofFirstandSecondOrderDerivatives–
MaximaandMinima–ApplicationtoBusiness Problems.

Unit:4 DifferentialCalculus 16hours

ElementaryIntegralCalculus–DeterminingIndefiniteandDefiniteIntegralsofsimpleFunctions–
IntegrationbyParts.

Unit:5 LinearProgramming 18hours

LinearProgrammingProblem–Formation–SolutionbyGraphicalMethodSolutionbySimpleMethod.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars
Note:Theoryquestionsshallbe restrictedtoSectionAof the QuestionPaper

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TotalLecturehours 90hours
Text Book(s)
1 “BusinessMathematics&Statistics”,Navanitham,P.A,JaiPublishers,Trichy-21
2 “IntroductiontoBusinessMathematics”,SundaresanandJayaseelan, SultanChandCo&
Ltd.,NewDelhi
3 “BusinessMathematics”,Sanchetti,D.CandKapoorV.K.,SultanChand&Co,NewDelhi

ReferenceBooks
1 G.K.Ranganath,C.S.SampamgiramandY.Rajan,“ATextbookofBusinessMathematics,Himalaya
Publishing House
2 Gupta P.K andGupta S.P., Business Statistics and BusinessMathematics,Sultan Chand andsons
(2013edition)

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://www.geektonight.com/business-mathematics-notes/
2 https://www.athabascau.ca/syllabi/math/math244.php
3 https://www.mooc-list.com/tags/business-maths

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S M
CO3 M L S S M
CO4 M M S S M
CO5 M L S S M

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Third
Semester

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Coursecode TITLEOFTHECOURSE L T P C
Core-V CORPORATEACCOUNTING 4 - - 4
Basics knowledge on fundamentals of Syllabus 2021-
Pre-requisite
financialaccounting Version 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Toenrichthestudentswiththebasicconceptsincorporateaccounting.
2. Togaininsightintotheprocedurerelatingtopreparationofcompanyfinalaccounts.
3. Toenlightenthestudentsaboutthereductionandreorganizationofshare capitaland goodwill.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthe course,student willbeable to:
1 Rememberthebasicconceptsincorporateaccounting. K1
2 Remembertherulesofpreparationofcompanyfinalaccounts K1
3 Applythemethodsofvaluing goodwillandshares. K3
4 Analyseaboutthealterationofcompaniessharecapital K4
5 UnderstandtheaccountingproceduresfollowedbycorporateaspernewcompaniesAct2013 K2

K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 IssueofSharesandDebentures 20hours

IssueofSharesandDebentures-VariousKinds-Forfeiture-Reissue–UnderwritingofSharesandDebentures.

Unit:2 RedemptionofPreferenceSharesandDebentures 20hours

RedemptionofPreferenceSharesandDebentures-Purchaseofbusiness-ProfitsPriortoIncorporation.

Unit:3 CompanyFinalAccounts 20hours

Preparationofcompanyfinalaccounts-Companybalancesheet-Computationof
ManagerialRemuneration.

Unit:4 ValuationofSharesandGoodwill 20hours

ValuationofSharesandGoodwill

Unit:5 AlterationofShare Capital 23hours

AlterationofShareCapitalandInternalReconstructionandReductionofCapital.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars
TotalLecturehours 105hours
Text Book(s)
1 CorporateAccounting, T.S.ReddyandA.Murthy,MargamPublications,2010
2 AdvancedAccounting,VolumeII,S.P.JainandK.L.Narang,KalyaniPublishers,2008
3 AdvancedAccounting,VolumeII,R.L.GuptaandM.Radhaswamy,SultanChandPublications,Newdelh
i,2002

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ReferenceBooks
1 AdvancedAccounting,M.C.ShuklaandT.S.Grewal,VolumeII,SultanChandPublications,Newdelhi,

2 AdvancedAccountancy,Maheshwari&Maheshwari:VikashPublications, Newdelhi,2000
3 AdvancedAccounting,ArulanandamandRaman,HimalayaPublications,Newdelhi,1999
4 CorporateAccounting,Hanif&Mukherjee:TataMcGraw-Hill,Newdelhi,2006

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 http://sdeuoc.ac.in/sites/default/files/sde_videos/SLM-BCom-
CORPORATE%20ACCOUNTING.pdf
2 https://www.icsi.edu/media/webmodules/Corporate%20and%20Management%20Accounting.pdf
3 http://www.universityofcalicut.info/syl/BComIIISem197.pdf

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S S
CO3 M M S S S
CO3 M L S S S
CO4 M M S S S
CO5 M L S S S

Page 19 of 77
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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-VI PRINCIPLESOFMARKETING 4 - - 4
Syllabus 2021-
Pre-requisite Basicknowledgeonmarketing rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Enablethestudentstounderstoodprinciplesofmarketingmanagement.
2. Explorehowmarketersdelivervalueinsatisfyingcustomerneedsandwants,determinewhichtar
getmarketstheorganizationcanbestserve,anddecideuponappropriateproducts,
servicesandprogrammestoservethese markets.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understandthe importanceofmarketing K2
2 Applythevariousmarketingfunctionsinthebusiness. K3
3 Analysetheconsumerbehaviour K4
4 Analysethemarketingmixintoday’scontext. K4
5 Understandtheproblems inconsumerismandagriculturalmarketing K2
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 Introduction toMarketing 15hours

Marketing–Definitionofmarketandmarketing–Importanceofmarketing–Modernmarketingconcepts–
Globalmarketing–E-marketingandTelemarketing–Meaningandconcepts–Marketing
ethics–Careeropportunitiesinmarketing

Unit:2 MarketingFunctions 15hours

MarketingFunctions–Buying–Selling–Transportation–Storage–Financing–Riskbearing–
Standardization–Marketinformation.

Unit:3 ConsumerBehaviour 15hours

Consumerbahaviour-Meaning–Needforstudyingconsumerbehavior–Factorsinfluencing
Consumerbehavior–Marketsegmentation–Customerrelations marketing

Unit:4 MarketingMix 14hours

Marketingmix–Productmix–Meaningofproduct–Productlifecycle-Branding–Labeling
–Pricemix–Importance–Pricingobjectives–Pricingstrategies–Personalsellingandsales
promotion–Advertising-Placemix–Importanceofchannelsofdistribution–Functionsofmiddleman–
Importanceofretailingintoday’scontext.

MarketingandGovernment 14hours
Unit:5
Marketingandgovernment–Agriculturalmarketing–Problems–Remedialmeasures–
BureauofIndianstandards–Agmark –Consumerism– Consumerprotection–Rightsofconsumers.

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars
TotalLecturehours 75hours
Text Book(s)
1 MarketingManagement,RajanSexena, TataMcGraw-HillEducation,2005
2 PrinciplesofMarketing,PhilipKotler andGaryArmstrong,PearsonEducation.

ReferenceBooks
MarketingManagement,V.S.RamasamyandNamakumari,McGrawHillEducation,2017
1
2 Marketing,R.S.N.PillaiandBagavathi, SChand&Company, 2010.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/110/104/110104068/
2 https://onlinecourses.nptel.ac.in/noc19_mg48/preview
3 https://nptel.ac.in/courses/110/104/110104070/
4 https://www.youtube.com/watch?v=auRTKgS1bTM
5 https://www.youtube.com/watch?v=7HgGiCK33ow

CourseDesignedBy:Ms.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L M M M
CO2 L L M M S
CO3 L L M M S
CO4 L L M M S
CO5 L L M M M

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-VII CLASSIFICATIONUNDERGST 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledgeonfundamentalsofGST
Version 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ProvideKnowledgeaboutLevyofGST
2. Haveanin-depthknowledgeaboutFormsand CompositionofTaxinGST

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Remember abouttheclassificationofgoodsandservices K1
2 Understandaboutthereversecharge K2
3 AnalysedifferentformsinGST K4
4 Applytheapportionmentofcredit&Blockedcredits togoodsandservices K3
5 UnderstandtheE-WaybillfortransportationofgoodsinGST K2
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 ClassificationofGoods&Services 18hours

Classification of goods & services – taxable supplies – Non-taxable supplies – exempt supplies –
nilratedsupplies,CompositeSuppliesorMixedSupplies.ClassificationofGoodsaspernotification,Class
ificationofServicesaspernotification,ClassificationPrinciplesasevolvedby
Courts.

Unit:2 ReverseCharge 18hours

Reversecharge-Meaning-Liabilitytopayunderreversecharge-
GoodsandServicesnotifiedunderreversecharge,servicesnotifiedunderthescheme.GST
registrationunderRCM.

Unit:3 Forms inGST 18hours

DetailsinformGSTR-1,GSTR-2,GSTR-2A,GSTR-3,GSTR-4, GSTR-5.

Unit:4 Apportionmentofcredit &Blockedcredits 18hours

ConceptofApportionmentofcredit&Blockedcredits–
Basicdefinitions,Section17,ITCRulesonCapitalGoods underGST, ITCforbankingsector.

E-waybill 16hours
E-waybill–Issue&GeneratingE-Waybill–FormatofE-Bill-Responsibilitiesoftransporter–Provisions
relatingtoE-WayBill.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars
TotalLecturehours 90hours

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Text Book(s)
1 T.S.Reddy&Y.HariPrasadReddy,BusinessTaxation(GoodsandServicesTax-
GST),Marghampublications 2ndEdition2020
2 Goodsand Service Tax inIndia ,CAPrithamMahure,2017
3 GST –LawsandPractice, S.S.Gupta–TaxmannsPublications,NewDelhi,2017.

ReferenceBooks
1 Hand Book on Service tax & Goods and Service Tax (Finance Act 2016). Pathik Shah,
(alongwithamendmendsofFinanceBill,2017.
2 CommercialGST –TheGameChanger –MonishBhalla–
CommercialLawPublishers(India)Pvt.Ltd,NewDelhi.2018

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://idtc.icai.org/gst-topic-wise-study-material-list.html
2 https://www.gst.gov.in/
3 https://www.gstindia.com/links/

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S S M
CO3 M M S S S
CO3 M L S S S
CO4 M M S S M
CO5 M L S S M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Allied- III STATISTICSFORBUSINESS 4 - - 4
Syllabus 2021-
Pre-requisite Basicknowledgeinarithmeticcalculations rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ApplicationsofStatisticalToolsthat areessentialforCommerce,EconomicsandIndustry
2. Getskilledatacquiring,organizing, presentingand
processingdatatomakemeaningfulinferences thatwillhelpinthedecisionmakingprocess
3. Evaluatetherelationshipsbetweenmultiplebusiness-variablesbasedondata.

ExpectedCourseOutcomes:
Onthesuccessfulcompletionofthe course,studentwillbe ableto:
1 Understandhowdataiscollected,classifiedanddisplayeddiagrammatically. K2
2 Rememberthemeasuresof dispersionlikerange,Mean K1
deviation,varianceandstandarddeviationandcoefficientofvariation
3 Analyserelation betweentwocharacteristicsofdata K4
4 AnalysethevaluesofIndexNumbersanddescribehowtheyrepresentchangesinkeyeconom K4
icfactorslikecostofliving,productiontrendsandincomevariations
5 UnderstandthestandardtechniquesoftimeseriesanalysisasappliedinthefinanceArea K2

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

Unit:1 MeasuresofCentralTendency 16hours

MeaningandScopeof Statistics–CharacteristicsandLimitations–PresentationofDataby
DiagrammaticandGraphicalMethods-MeasuresofCentralTendency–
Mean,Median,Mode,GeometricMean,HarmonicMean

Unit:2 MeasuresofDispersion 18hours

MeasuresofDispersionandSkewness–Range,QuartileDeviationandStandardDeviation–Pearson’s
andBowley’sMeasures ofSkewness

Unit:3 CorrelationandRegression 18hours

SimpleCorrelation–Pearson’scoefficientofCorrelation–Interpretation of coefficient of Correlation–
ConceptofRegressionAnalysis–CoefficientofConcurrentDeviation

Unit:4 IndexNumbers 18hours

IndexNumbers(PriceIndexOnly)–MethodofConstruction–
WholesaleandCostofLivingIndices,Weighted IndexNumbers–
LASPEYRES’Method,PAASCHE’SMethod,FISHER’S
IdealIndex.(ExcludingTestsofAdequacyofIndexNumberFormulae)

Unit:5 AnalysisOfTimeSeries 18hours

AnalysisofTimeSeriesandBusinessForecasting–MethodsofMeasuringTrendandSeasonalChanges
(including problems) Methods of Sampling–Sampling and Non-sampling
errors(Theoreticalaspectsonly

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SCAA DATED: 18.05.2023

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars
NOTE:Theory: 20%Problem: 80%
TotalLecturehours 90hours
Text Book(s)
1 BusinessMathematicsandStatistics,PA.Navnitham:JaiPublishers,Trichy,ISBN978-81-
927229-5-5.
2 StatisticalMethods.S.P.Gupta,MarghamPublications
3 EconomicAndBusinessStatisticsM.SivathanuPillai:S.ChandPublications.

ReferenceBooks
1 Williams:StatisticsFor BusinessAnd Economics,Anderson,Sweeney,II
Edition,CengageLearningIndiaPvt.Ltd., DelhI,ISBN-13:978-81-315-1705-5
2 Statistics
ForManagement,KSubramani,ASantha:2ndEdition,ScitechPublications(India)Pvt.Ltd.
Chennai,9788183712552

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 http://www.ddegjust.ac.in/studymaterial/mcom/mc-106.pdf
2 https://learn.saylor.org/mod/resource/view.php?id=21913

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L S M S
CO3 M M S M S
CO3 M L S M S
CO4 M M S M S
CO5 M L S M S

Page 25 of 77
 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
SkillBased-I EXECUTIVEBUSINESSCOMMUNICATION 3 - - 3
Syllabus 2021-
Pre-requisite BasicKnowledgeintheareacommunication rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Toinferverbalandnon-verbalcommunication abilitythroughpresentations.
2. ToexecutetheprinciplesofListening, ReadingandWritingskillseffectively.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,studentwillbeable to:
1 RemembertheCommunicationprocess K1
2 UnderstandtheprinciplesofListening,ReadingandWritingskillseffectively. K2
3 Applycommunicationskillsfordifferentsituations. K3
4 Analysevariouslevelsoforganizationalcommunicationandcommunicationbarrierswhile K4
developinganunderstandingofCommunicationasaprocessinanorganization.
5 Understandtheformalandinformalcommunications K2
6 Compose effective business letters and correspondence for the customers and K3
clientswithbrevityandclarity.
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Unit:1 Communication 9hours

Methods–Types–PrinciplesofeffectiveCommunication–BarrierstoCommunication–BusinessLetter–
Layout.

Unit:2 KindsofBusinessLetters 9hours

Interview–Appointment–Acknowledgement–Promotion–Enquiries– Replies–Orders–Sales
–Circular–Complaints.

Unit:3 BusinessCorrespondence 9hours

InsuranceCorrespondence–AgencyCorrespondence–CorrespondencewithShareholders,Directors.

Unit:4 ReportWriting 8hours

Agenda,MinutesofMeeting –Memorandum–OfficeOrder–Circular– Notes.

Unit:5 ModernFormsofCommunication 8hours

Fax–E-mail–VideoConferencing–Internet –Websitesandtheir useinBusiness.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars
TotalLecturehours 45hours

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SCAA DATED: 18.05.2023

Text Book(s)
1 RajendraPal,EssentialsofBusinessCommunication,2011,SultanChand&Sons,ISBN:9-788-
180-5472-94
2 MS.Ramesh,BusinessCommunication,2003,R.Chand &Co,ISBN:9-788-180-4502-35
MV.Rodriquez,EffectiveBusinessCommunicationConcept,Concept
publishingcompany,ISBN:9-788-180-6992-90

ReferenceBooks
1 MaryEllanGuffey,EssentialsofBusinessCommunication,9thedition,CengageLearning,ISBN:9-
781-111-8212-27
2 AshaKaul,EffectiveBusinessCommunication,2ndedition,PHILearningPvtLtd,ISBN:9-788-
120-3507-24

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 www.sixsigmaonline.org
2 www.speechclub.com

CourseDesignedBy: Mr.LibeeshPC

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L L S M
CO2 L L L S M
CO3 L L L S M
CO4 L L L S M
CO5 L L L S M
CO6 L L L S M

Page 27 of 77
B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Fourth
Semester

Page 28 of 77
 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-VIII REGISTRATIONANDVALUATIONUNDERGST 4 - - 4
Syllabus 2021-
Pre-requisite Knowledgeontypes ofGST rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Helpthestudentstoidentify
duedateforpaymentoftaxesanddeterminetherighttaxtobechargedontheinvoice,whetherIGST
orCGST/SGST.
2. EnablethemtocalculateGSTbasedonthevalueofsales.

ExpectedCourseOutcomes:
Onthesuccessfulcompletionofthe course,studentwillbeableto:
1 Remember thelocationofsupplierandrecipientofgoodsunderGST K1
2 Analysetheassessableand transactionvalue ofsupplyunder GST K4
3 Understandthecriteriaforregistration K2
4 Applythedocumentationproceduresinregistration K3
5 Understand theaccountsandaccountingperiod ofGST K2
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 PlaceofSupply 16hours

Meaningandscopeofsupplyofgoods-Meaningofrelatedpersons-Importofservicesandjobwork-Time
ofsupplyofgoods-simpleexercisestodetermineplace and time ofsupply.

Unit:2 ValueofSupply 15hours

Determination ofValue ofsupply– AssessableValueVs. Transaction
Value,Consideration[Sec.2(31)],Rule27to35,Inclusionsintransactionvalue,Discounts-Supply,Pre-
supply,Post-supply, ValuationRules,ValuationMethods
(ComparisonMethod,ComputedMethod&Residual
Method),Simpleproblemstodeterminethevalueofsupply.

Unit:3 Registration 16hours

Registration:Personsliableandnotliableforregistration-Taxablepersonversusregisteredperson
- Compulsoryregistration includingregistrationforTDS&TCS,ISD–Deemed Registration.

Unit:4 Documentation 13hours

ProcedureforRegistration-Procedurewithrule8,9and10–Cancellationofregistration.
Documentation:TaxinvoiceinrespectofGoods-Contents-Invoicerequirementofsupplies
meantforexport-Type ofelectronicledgers,Invoice,Creditnoteand debitnotes.

Unit:5 AccountsandRecords 13hours

Accounts&RecordsRulesno 56to 59-Accountsandperiodofretentionofaccountwithreference
to: Inter-
StatecreditnoteinB2CandB2Bsupplies,Debitnoteandsupplementaryinvoicereference,InvoicingforG
ST andrevenuerecognition.

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SCAA DATED: 18.05.2023

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 T.S.Reddy&Y.HariPrasad Reddy,BusinessTaxation(Goodsand ServicesTax -
GST),Marghampublications 2ndEdition2020
2 AdityaSinghania,GST Practice Manual-DaytoDayTaxPracticeGuidefor
professionals,TaxmannPublications,2nd Edition2020.
3 RakeshGargandSandeepGarg, GSTLawManualActsRulesandForms,
BloomsburyIndia,SeventhEdition,2020.

ReferenceBooks
1 S.Maheswaran,AHandbookonManufacturingServicesandJobWorkunderGST,C.Sitharamanan
dCo. Pvt.Ltd,2019
2 SudiptaBhattacharjee,RishabhPrasadandAbhishekGarg,GSTonWorksContract&OtherConstru
ction/EPCContracts, TaxmannPublications,6thEdition2020

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://www.wirc-icai.org/images/material/GST-Time-Value.pdf
2 https://cleartax.in/s/time-place-and-value-of-supply-in-gst#importance
3 https://onlinecourses.swayam2.ac.in/nou19_cm05/preview

CourseDesignedBy: Dr.P.Suganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S M M
CO2 S S S M M
CO3 S S S M M
CO4 S S S M M
CO5 S S S M M

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
CorePaper-IX FINANCIALMANAGEMENT 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledgeinfinance rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Provide the fundamental knowledge and expertise in key managerial functions of finance –
arranging funds, investments and dividend payments and efficient management of
workingcapital
2. Demonstratefinanceleverage,costofcapital,capitalstructure,capitalbudgetingandfinancialpoli
ciestobusinessvaluationswithnecessarycomputationalskills.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understandthefundamentalconcepts,objectives,andfunctionsoffinancialmanagementa K2
ndSourcesoffinanceforestablishingbusinessproposal
2 Applythetheoriesof capitalstructureandconceptsofdesigningcapitalstructureofa firm. K3

3 Applythemechanismofdividend policiesanddecisions. K3
4 Analysetheconceptsand processofworkingcapital K4
5 UnderstandthemethodsofcapitalbudgetingandtheprinciplesofinvestmentDecisions K2

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

Unit:1 FinancialFunction 14hours

FinancialFunction:meaning–Definitionandscopeoffinancefunctions–
Objectivesoffinancialmanagement–profitmaximizationandwealth maximization.Sourcesoffinance–
Shortterm–Bank sources–longterm–shares–debentures,preferredstock–debt.

Unit:2 CostofCapital 16hours

FinancingDecision:CostofCapital–CostofspecificSourceofcapital–Equity–Preferredstockdebt–
reserves–weightedaveragecostofcapital,Operatingleverageand financialleverage.

Unit:3 CapitalStructure 16hours

Capitalstructure–Factorsinfluencingcapitalstructure–optimalcapitalstructure–Dividendand
dividendpolicy:Meaning,classification–sourcesavailablefordividends–Dividendpolicy-
generaldeterminantsofdividendpolicy.

Unit:4 WorkingCapitalManagement 14hours

Working Capital Management: Working capital management-concepts–importance–
Determinantsof working capital. Cash Management: Motive for holding cash–Objectives and
Strategies of cashManagement.ReceivableManagement:Objectives–
CostofcreditExtension,benefits–credit policies–creditterms–collectionpolices.

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SCAA DATED: 18.05.2023

Unit:5 CapitalBudgeting 13hours

CapitalBudgeting–Meaning–Objectives-varioustypescapitalbudgeting.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 M.Y.KhanandP.K.Jain,FinancialManagement–
AConceptualApproach,McGrawHillEducation,2017.
2 I.M.Pandey-FinancialManagement,VikasPublishingHouse,2016.

ReferenceBooks
1 P.V.Kulkarni,B.G.Satyaprasad,FinancialManagement,HimalayaPublishingHouse,2011.
2 S.N.Maheswari-Management Accounting,SultanChand&Sons,2013.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/110/107/110107144/
2 https://onlinecourses.swayam2.ac.in/cec20_mg05/preview
3 www.icai.org/www.icmai.in

CourseDesignedBy:Ms.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S M M
CO2 S M S M M
CO3 S M S S M
CO4 S M S M S
CO5 S M S M S

Page 32 of 77
 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core Paper-X BUSINESSREGULATORYFRAMEWORK 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledge aboutBusiness law
Version 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Learnlawsfrombusinessformation,legalenvironment,lawsrelatingtocreationandprotectionofIPR
,laborlawsandtaxation.
2. Gainknowledgeintherelevantlegalaspectsand regulatoryrequirementsofdoingbusiness.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understandtheregulatoryrequirements,documentationandrelevantcontractstoformand K2
registersuitablebusiness organization.
2 Apply the current intellectual property rights in India including patenting K3
inventionsandcopyrights.
3 Applythelawsandactsrelevanttohumanresourcesrecruitment,traininganddevelopment. K3

4 Understandthelegalaspectsofraisingventurecapital,governingsecuritiesofferings,stock K2
exchangelisting,potentialliabilityforsecuritiesfraud,andinsider
trading.
5 AnalysegeneralprinciplesofDirectandIndirectTaxesforanentrepreneur. K4
K1-Remember;K2-Understand;K3-Apply;K4 -Analyze;K5 -Evaluate;K6-Create

Unit:1 Registration ofCompanies 15hours

Introductiontoregulatoryrequirementsofabusiness–contracts– registering a
company/partnershipfirmwiththe Registrar of Companies– understandingthe documents required to
submittedtotheRoC–approvalsrequiredfromotheragencies.

Unit:2 LegalFrameworkofBusiness 15hours

Introductiontolegaldimensionsofbusiness–foundationsoflegalenvironmentsofbusiness–
introductiontolawoffiduciaries–elementsforbindingcontract–IntellectualPropertyRights–
patentinginventionsandprocesses–Copyrighting.

Unit:3 WorkforceRelatedLaws 15hours

Laws relatedtohuman resources-employmentandwrongful termination–
employment:discriminationandharassment–recentlawsenforces-
regulatoryapprovalsandregistrationwithgovernmentbodies–PF,ESIandWorkmenCompensationAct–
FactoryActandIndustrial
Disputes Act.

Unit:4 FinancingrelatedLaws 14hours

Legalaspectsofraisingventurecapital–statelawsandregulationsgoverningsecuritiesofferings–
potentialliabilityforsecuritiesfraud,insidertrading – howtogetlisted instock exchange.

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Unit:5 TaxLaws 14hours

General principles of taxation –Directand Indirect taxes –Tax evasion – avoidance,causes
andremedies;ComputationofIncome–CapitalGains–GST– provisions andexemptions.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 DonMayer, DanielWarner,GeorgeSiedelandJethroKLeiberman,Business
LawandtheLegalEnvironment,FlatWorldKnowledgePublishers,2011
2 N.D.Kapoor,ElementsofCompanyLaw,20theditionReprint2016,SultanChand and
Sons,ISBN:978-9351610465

ReferenceBooks
1 Avtar Singh, Business Law, 11th Edition, 2018, Eastern Book Company,
ISBN:9789387487307
2 GaurandNarang,ITLawandPractice,59thEdition2018,KalyaniPublishers,ISBN:978-9327290127

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/109/105/109105098/
2 MinistryofLabourandEmployment- www.labour.nic.in
3 IncomeTaxDepartment-www.incometaxindia.gov.in

CourseDesignedBy:Ms.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S S M M
CO2 M M M L M
CO3 M M L S M
CO4 M M M M M
CO5 S S M M M

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Coursecode TITLEOFTHECOURSE L T P C
CorePaper– XI HIGHERCORPORATEACCOUNTING 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledge ofCorporate Accounting rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. MakestudentsunderstandaccountingprocedureforMerger,Absorption,AmalgamationandRecon
structionofCompanies.
2. Enablethemto preparefinalaccountsofBanking,Insuranceand Holdingcompanies.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 UnderstandtheprocedureforMergerofcompanies,Absorptioninvolvingtakingoverthe K2
business
2 Applyreconstructionprocedureandaccountingwithorwithoutliquidationofthe K3
existingcompany
3 AnalysetheBankBalancesheetandP&LA/cinFormAandFormBundernewformat. K4

4 PreparethefinalaccountsoflifeinsuranceandgeneralInsurancecompaniesasperthe K2
regulatoryguidelines ofIRDA2002.
5 PreparetheConsolidatedBalanceSheetinthebooksoftheHolding Company K2

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

Unit:1 IntroductiontoMergerand Acquisition 15hours

AccountingforMerger–Absorption.

Unit:2 ReconstructionofCompanies 15hours

ReconstructionofCompanies–InternalandExternalReconstruction(Excludingpreparationofschemes)

Unit:3 BankingCompanyAccounts 15hours

BankingCompanyAccounts–Preparation ofProfitandLossAccountandBalanceSheet(New
formatonly)–TreatmentonRebateonBillsDiscounted–TreatmentonInterestonDoubtfulDebts.

Unit:4 InsuranceCompanyAccounts 14hours

InsuranceCompanyaccounts(NewFormat)–AccountsofLifeInsurance–ValuationBalanceSheet
–GeneralInsurance–FireandMarineonly–RevenueAccountandBalanceSheet.

Unit:5 HoldingCompanyAccounts 14hours

HoldingCompanyAccounts–
PreparationofConsolidatedBalanceSheetwithtreatmentofMutualOwings,Contingent
Liability,UnrealizedProfit,RevaluationofAssets,Bonusissueandpayment
ofdividend(ExcludingInterCompanyHoldings).

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 M.C.Shukla,T.S.GrewalandS.CGupta"Advancedaccounts"VolumeI,19thedition,2016,S.ChandP
ublishing,ISBN:9789352533022.
2 R.L. GuptaandM.Radhaswamy,“AdvancedAccountancyTheoryMethod&Applications"
Volume-II,17thRevisededition2014,Sultanchand &Sons,ISBN:978-81-8054-988-5

ReferenceBooks
1 R.Palaniappan&Dr.N.Hariharan,CorporateAccounting-VolumeI,
1stedition2016,VijayNicoleImprints,ISBN:978-8182094505
2 T S. Reddy&A. Murthy,CorporateAccounting-Volume2, 6thedition2012,
MarghamPublications,ISBN:978-938-1430248
3 S.N.Maheshwari"AdvancedAccountancy"VolumeII10theditionVikasPublishingHousePLtd,I
SBN9788125930921.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 www.icai.org
2 https://nptel.ac.in/courses/110/101/110101131/
3 https://nptel.ac.in/content/storage2/courses/110101004/downloads/Lecture%20Notes/module1/lec1.pdf

CourseDesignedBy:Ms.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S M M
CO2 S M S M S
CO3 S M S M S
CO4 S M S M S
CO5 S M S M S
*S-Strong;M-Medium;L-Low

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Coursecode TITLEOFTHECOURSE L T P C
Allied-IV INDIANECONOMY 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledge abouteconomics rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ExplainthecontributionofagriculturesectortowardsIndianeconomy.
2. Criticallycomprehend theIndia’s
ForeignTradeandwhatextenttheEXIMPoliciesaffecttheForeignTrade.
3. AppraisetheroleofInformationTechnologyIndustryforpresentandfutureinIndianeconomy.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Remembervarioustheoriesofeconomics. K1
2 Understandtheeconomicpolicy K2
3 Applyvariouseconomictheoriesindifferentcircumstances. K3
4 Analysepresenteconomicscenario. K4
5 Understandtheexportandimportpolicy. K2
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5 -Evaluate;K6–Create

Unit:1 IntroductiontoIndianEconomy 14hours

Agriculture-Contributiontoeconomicdevelopment,greenrevolution,agricultureproductivity;land
reforms;sourcesoffarmcredit-Food subsidyandpublicdistributionsystem.

Unit:2 IndustryandEconomicDevelopment 16hours

Industry- Roleofindustries ineconomicdevelopment;-Industrialdevelopmentunder the
planningregime. Neweconomicpolicy1991.Roleofpublicsectorandrestructuringthepublicsector. Role
ofsmallscaleindustriesineconomicdevelopment.

Unit:3 ForeignTrade 15hours

ForeignTrade:Composition, direction, andEXIMpolicy

Unit:4 PublicFinance 14hours

PublicFinance:Fiscalpolicy- Components, fiscalpolicyintheliberatedera.

Unit:5 InformationandEconomy 14hours

InformationtechnologyIndustry-Knowledge Economy-Growthand
presentstateofITindustryinIndia-FutureprospectsofITindustry.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours

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Text Book(s)
1 AgrawalAN&AgrawalMK,IndianEconomy:ProblemsofDevelopmentand Planning,
40thEdition,New AgeInternationalPublishers.ISBN:978-81-224-3795-9
2 GauravDatt &AshwaniMahajan,
IndianEconomy,71stEdition,S.Chand&Sons.ISBN:9789385401749
3 PuriVK&MisraSK,IndianEconomy,33rd
RevisedEdition,HimalayaPublishingHouse.ISBN:978-93-5202-598-5

ReferenceBooks
1 IshwarC.Dhingra,TheIndianEconomy-Environment
andPolicy,37thEdition,SultanChand&Sons.ISBN:9788180549359,8180549356
2 SankaranS.,IndianEconomy,3rdEdition,MarghamPublications.ISBN:9788190861205,8190861
204

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 http://www.indianeconomy.net/
2 http://www.epw.in/

CourseDesignedBy: Mr. LibeeshPC

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L L M M
CO2 L L M M M
CO3 L L L M M
CO4 L L L M M
CO5 L L M M M

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B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Fifth
Semester

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Coursecode TITLEOFTHECOURSE L T P C
Core-XII INCOMETAXLAWANDPRACTICE 4 - - 4
yllabus 2021-
Pre-requisite BasicKnowledgeoftax
rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Tocalculatethe TotalTaxableincomeandtax liability
2. To learnhowtomanagethetax
3. Tounderstandvariousheadsofincomeandtheassessmentprocedure.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Remembertheimportant provisionsunder theITAct1961 K1
2 UnderstandthecalculationofAnnualValueofa property K2
3 ApplyTaxRateontotalincometocalculatethe taxliability K3
4 AnalysetheTaxliabilityofdifferentyears. K4
5 Evaluatethetaxable profitofbusinessandprofession K5
6 Createataxplan K6
K1-Remember;K2-Understand;K3-Apply;K4 -Analyze;K5 -Evaluate;K6-Create

Unit:1 Introduction 15hours

IncomeTaxAct–DefinitionofIncome–Assessmentyear–PreviousYear– Assessee– ScopeofIncome–
ChargeofTax–ResidentialStatus–ExemptedIncome.

Unit:2 IncomefromSalary&HouseProperty 15hours

HeadsofIncome:IncomefromSalaries– Income fromHouseProperty.

Unit:3 IncomefromBusiness&OtherSources 15hours

ProfitandGainsofBusinessorProfession–IncomefromOtherSources.

Unit:4 CapitalGains 14hours

CapitalGains–DeductionsfromGrossTotalIncome.

Unit:5 AssessmentofIndividual 14hours

SetoffandCarryforwardoflosses–AggregationofIncome-ComputationofTaxliability–
AssessmentofIndividuals.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 GaurandNarang, “Incometaxlawandpractice”Kalyanipublishers- NewDelhi
2 Dr.HCMehrotra,“Income-taxLawandAccounts”SahithyaBhavanpublishers

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

ReferenceBooks
1 Taxation:R.G.Saha, HimalayaPublishingHousePvt. Ltd.
2 IncomeTax:Johar,McGrawHillEducation.
3 TaxationLawandPractice:Balachandran&Thothadri,PHILearning

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://www.incometaxindia.gov.in/pages/tutorials.aspx
2 https://www.classcentral.com/course/swayam-direct-tax-laws-and-practice-14009
4 https://swayam.gov.in/nd2_cec20_cm02/preview

CourseDesignedBy: Mr. LibeeshPC

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L S L L L
CO2 L M L M M
CO3 L S M M L
CO4 L S L M M
CO5 L S S L M
CO6 L S M M M

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-XIII ASSESSMENTANDADMINISTRATIONOFGST 4 - - 4
Syllabus 2021-
Pre-requisite KnowledgeonNeeds ofGST rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Provideknowledge forself-assessmenttofacilitateeasycomplianceandpaymentoftaxes.
2. Explainthenotices, demandandrecoveryprovisionswhenthetaxesareunpaid,
shortpaidand/orreturnsarenotfiledunderGST.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understandthetypesandmodesofpaymentunder GST K2
2 Analyzethe conceptsofselfandprovisionalassessment K4
3 Applytheprovisionsrelated refund K3
4 Remember theadministrationsetupinGST K1
5 Applydemandandrecoveryprovisionsthatareapplicablewhenaregistereddealerhaspaidta K3
xincorrectly
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 PaymentunderGST 12hours

PaymentprocessunderGST-ComputationofTaxliability, paymentoftax,
interestondelayedpaymentoftax.CollectionofTaxatSource-ProvisionsrelatingtoRule 85-88.

Unit:2 AssessmentunderGST 16hours

Assessment–differenttypes(sec.59to64) -conceptofself-
assessment&provisionalAssessment,summaryassessmentunderGST.

Unit:3 RefundofTax 16hours

Provisions relating to Refund of Tax- - Inspection, Search, Seizure and arrest- Demand &
recoveryoffences &penalties,Appeals-Auditbytaxauthority’s u/s 65&specialauditu/s 66.

Unit:4 AuthoritiesunderGST 14hours

Administration–Adjudicatingauthority–PowersofCGSTofficer-AdvanceRuling-
AuthorityforAdvanceRuling

Unit:5 AppealsandRevisions 15hours

Provisionsrelatingtoappeals-Revisionalofficer-Powers-ConstitutionalofAppellateTribunal-
MembersofTribunal-Qualifications-Offencesand Penalties-Offensesu/s122(1),122(2),
122(3)-Offencesandu/s 132

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Text Book(s)
1 T.S.Reddy&Y.HariPrasadReddy,BusinessTaxation(Goodsand ServicesTax -
GST),Marghampublications 2ndEdition2020
2 AnilKumar GuptaandBaljitSinghKharaandSanjayMalhotraandAnilSharma,HandbookonGST
AuditByTaxAuthorities,BloomsburyIndia,2020.
2 VivekLaddha,PoojaPatwariandShailendraSaxena,
GSTAuditManualwithAnnualReturn,TaxmannPublications,3rd Edition2019.

ReferenceBooks
1 R.KBhalla&VarunBhalla,AuditsunderGSTlawswithannualreturn,YoungGlobal,2019
2 CA.Abhishek Raja,HowtoclaimITC&Refund inGST,YoungGlobal,2019

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://onlinecourses.swayam2.ac.in/ugc19_hs34/preview
2 https://idtc-icai.s3.ap-southeast-1.amazonaws.com/download/pdf20/study_material/aug/12-
Assessment.pdf
3 https://nptel.ac.in/content/storage2/courses/110101004/downloads/Lecture%20Notes/module1/lec1.pdf

CourseDesignedBy: Dr.P.Suganya

MappingwithProgrammeOutcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 L S L L L
CO2 L S L L L
CO3 L S L S S
CO4 L S M M S
CO5 L S M M M

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-XIV COSTACCOUNTING 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledgeofCosting
Version 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Enrich the students with the concepts, theories, principles and practices of cost
accountingincluding calculation and control of material cost, labour cost, overhead cost, and
allocationprocess.
2. Enlightenthemwithvariousmethodsofcosting,toolsandtechniquesofcostmanagementandtohelpt
hemlearntheever-enlargingfrontiers ofcostaccounting.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understandthemeaning,scopeandfundamentalsofcostaccountingasadistinctdisciplineo K2
fanalyticalaccountingtoaid effectivemanagerialdecision-making
2 Understandhowtomanagelabourcostbychoosingsuitablemethodsforimprovinglabourpr K2
oductivityandefficiency.
3 Applyvarioustechniquesforaccountingandmanagethecostof K3
materialsresourcesprocured,consumedstoredintheprocessofmanufacturingproducts.
4 Analyzetheoverheadcostsandselectthemostappropriatemethodofallocationandabsorpti K4
onofoverheadexpensestodeterminetheunitcostofmanufactured product.
5 Evaluatethedifferentmethodsofcostingandlearnthetechniquestoascertain,manageandm K5
inimize costofmanufacturingproduct orrenderinga service.

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

Unit:1 IntroductiontoCostAccounting 18hours

CostAccounting–Definition–MeaningandScope–ConceptandClassification–Costinganaidto
Management-TypesandMethodsofCost–ElementsofCostPreparationofCostSheetandTender.

Unit:2 MaterialCost 18hours

MaterialControl:LevelsofmaterialControl–NeedforMaterialControl–EconomicOrderQuantity–
ABCanalysis–Perpetualinventory–PurchaseandstoresControl:PurchasingofMaterials–
Procedureanddocumentationinvolvedinpurchasing–Requisitionforstores–Stores
Control– Methodsofvaluingmaterialissue.

Unit:3 LabourCost 21hours

Labour: System of wage payment–Idle time– Control over idle time–Labour turnover. Overhead–
Classificationofoverhead–allocationandabsorptionofoverhead.Activity-BasedCosting-
thebasicelementsof activity-basedcosting(ABC)systemasdistinguishedfrom traditionalsystems-
preventableunder-costingandover-costingofproductsandservicesandtheireffectonprofitability
– cost hierarchy – cost assignment using ABC system – Activity-based Management (ABM)
[onlyintroductionlevel].

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SCAA DATED: 18.05.2023

Unit:4 ProcessCosting 16hours

Processcosting–Featuresofprocesscosting–process losses,wastage, scrap,normalprocessloss–
abnormalloss,abnormalgain.(Excludinginterprocessprofitsandequivalentproduction).

Unit:5 OtherMethods ofCosting 15hours

OperatingCosting-Contractcosting–ReconciliationofCostandFinancialaccounts.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 90hours
Text Book(s)
1 S.P.JainandK.L.Narang,CostAccounting, KalyaniPublishers,NewDelhi.Edn.2005
2 M.N.Arora,CostAccounting,SultanChand,NewDelhi2005

ReferenceBooks
1 R.S.N.PillaiandV.Bagavathi,CostAccounting,S.ChandandCompanyLtd.,NewDelhi,Edn.200
4.
2 S.P.Iyyangar,CostAccountingPrinciplesandPractice,SultanChand,NewDelhi,2005.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/110/101/110101132/
2 https://onlinecourses.nptel.ac.in/noc19_mg38/preview
3 www.icmai.in

CourseDesignedBy:Ms.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M M L S
CO2 S M M M S
CO3 S M M L S
CO4 S M M L S
CO5 S M M L S

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-XV COMPANY LAW 4 - - 4
BasicKnowledgeoflegalandregulatory Syllabus 2021-
Pre-requisite
aspectsofbusiness Version 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Enable the student to have a thorough knowledge on Formation of Company,
DocumentsrequiredandActs pertainingtoit.
2. Gainknowledgeofcompanylaw,rulesandregulationsandtocomplyrelatedcompliance
requirementsofvariousregulatorybodies.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Understandthedefinitionofcompanyanddifferentiate K2
itfromothertypesoffirmsbasedontheircharacteristics.
2 CreatetheMemorandumandArticlesofAssociationfor acompany. K6
3 Applytheknowledge ofpreparingtheprospectusand K3
dotheregistrationformalitieswhichinvite thememberstoinvestandtooperatethe
company
4 Analyzea"duediligence"reportofasamplecompanyinrisingfundsthroughissueofshares K4

5 EvaluatetheborrowingpowersandmodifythevariouschargeswithRoC K5
(RegistrarofCompanies).
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 Introductiontoa Company 15hours

Company–definition–characteristics–kindsofcompanies–DoctrineofLiftingtheveil-
Promotionofacompany- Companysecretary–appointment,legalposition–Qualification–
dutiesandliabilities
ofasecretary.

Unit:2 MoA&AoA 15hours

Memorandum of association-forms–contents–articles of association–forms and contents-
proceduresforalteration-theDoctrineofIndoormanagement-
distinguishbetweenmemorandumandarticles.

Unit:3 Prospectus 15hours

Prospectus–contents–statement inlieuofprospectus–legalformalities

Unit:4 IssueofShares 14hours

ShareCapital–kindsofcapital–alteration–issueandallotmentofshares-bookbuildingscheme-
sharecertificate–transferandtransmissionofshares–E-filing.

Unit:5 Borrowings 14hours

Borrowingpowers–methodsofborrowing–mortgagesandcharges–registration.

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SCAA DATED: 18.05.2023

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 N.D.Kapoor–CompanyLawAndSecretarialPractice
2 P.P.S. Gogna, Textbook of Company Law, 11th edition 2016, S.Chand & co., ISBN:978-
9352531202.

ReferenceBooks
1 P.K.Ghosh-TextbookofCompanySecretarialPractice
2 MeenaShankar,LecturesonCompanyLaw,1stedition,2015,AsiaLawHouse,ISBN:978-
9384410308
3 Anilkumar,CompanyLaw,2018edition,TaxmannPublications,ISBN:9789387957749
4 GKKapoorandSanjayDhamija,CompanyLawandPractice,Taxmann,23rdedition,2018,ISBN:97
8-9387957626
5 Dr.AvtarSingh,CompanyLaw,17thedition,2018,EasternBookCo.,ISBN:9789387487239

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/109/105/109105098/
2 www.mca.gov.in
3 www.sebi.gov.in

CourseDesignedBy:Ms.G.Nithya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S S M L M
CO2 M M M M M
CO3 M M M L M
CO4 M M M L L
CO5 M M M L L

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 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Coursecode TITLEOFTHECOURSE L T P C
Core-XVIII BANKINGTHEORY,LAWANDPRACTICE 3 - - 3
Syllabus 2021-
Pre-requisite Basisknowledgeaboutbankerandcustomer
rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Familiarizestudentsaboutbankercustomerrelationship
2. ProvidingthemopportunityabouttheBankinglawandPracticeinIndia
3. Bringsideologyabout variouslegalaspectsofbankborrowingsand
terminologiesusedwhichabuddingentrepreneur wouldessentiallyneedtobefamiliar
forsuccessfullyrunningbusiness

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 ApplythelegalprovisionsofrelationshipbetweenBankerand K3
Customerandthelawrelatingtosecrecyofcustomer'saccount.
2 RememberthelegalaspectsandtheproceduresforopeningofBank accountsandthe K1
different special types of Customers and Deposit, the significance of the
BankPassbookandBankerlien.
3 AnalysethefeaturesofavalidCheque,Crossing, Endorsement,Payment ofcheques K5
andCollectionofcheques.
4 UnderstandthestatutoryprotectionanddutiesofPayingBankerand CollectingBanker. K2

5 Createandexaminethesignificanceofbank'slendingpoliciesincludingvarious K6
formsofsecurities-lien,pledge,hypothecation,
advancesagainstdocumentofTitletogoods anddifferenttypes ofmortgages.
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 BankerandCustomerrelationship 11hours

Definitionofbankerandcustomer–Relationshipsbetweenbankerandcustomer–special
featureofRBI,BankingregulationAct1949.RBIcreditcontrolMeasure–
SecrecyofcustomerAccount.

Unit:2 Deposit 8hours

Openingofaccount–specialtypesofcustomer–typesofdeposit–BankPassbook–collectionofbanker–
bankerlien.

Unit:3 Endorsement 8hours

KindsofEndorsements:Cheque–featuresessentialsofvalidcheque–crossing–Kindsofcrossing-
makingandendorsement

Unit:4 Cheque 8hours

Paymentof cheques-Collectionof Cheques-statutory
protectiondutiestopayingbankerandcollectivebanker.

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Unit:5 Loanandadvanceinbanks 8hours

Loansandadvancesbycommercialbanklendingpoliciesofcommercialbank-Formofsecurities–
lienpledgehypothecationand advance againstthedocumentsoftitletogoods–Mortgage.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 45hours
Text Book(s)
1 BankingtheoryLaw&Practice,SundharamandVarshney,SultanChand&Sons.,NewDelhi.

2 ReserveBankofIndia, ReportoncurrencyandFinance2003-2004
3 TheoryandPracticeofDevelopmentBanking,Basu:S.ChandPublications

ReferenceBooks
1 BankingRegulationAct, 1949.
2 BankingTheoryandPractice, Reddy&Appanniah, Mc GrewalPublications
3 BankingTheoryandPractice,Natarajan&Gordon, CharulathaPublications

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 www.rbi.org.in
2 www.iibf.org.in

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S L S S M
CO3 S M S S M
CO3 S L S S M
CO4 S M S S M
CO5 S L S S M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
SkillBased- III FUNDAMENTALSOFENTREPRENEURSHIP 3 - - 3
Syllabus 2021-
Pre-requisite BasicknowledgeaboutStart-ups rsion 2022

CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Providethoroughconceptualandtheoreticalunderstandingofentrepreneurshipskills
2. Learntheentrepreneurialecosystemcomprisingagencies,financialinstitutions,DICsetc.,
3. Developpowerfulinsighttodiscovertheentrepreneurialspiritwithinoneselfandseeopport
unitiesforventurecreationsandownabusiness

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Rememberconcept,meaning,typeandcharacteristics,roleandfunctionsofentrepreneurs K1
hip.
2 Analysethevarioussourcesoffundingandevaluatethefunctioningofvariousfinancingins K4
titutions
3 Understandthebusiness ideagenerationtechniques K2
4 EvaluatetheroleofEDPsanditsrelevanceandachievements. K5
5 Applythe role ofentrepreneursineconomicgrowth K3
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 ConceptofEntrepreneurship 9hours

Concept of Entrepreneurship: Entrepreneurship - Meaning - Types - Qualities of an Entrepreneur-
ClassificationofEntrepreneurs-FactorsinfluencingEntrepreneurship-FunctionsofEntrepreneurs

Unit:2 EntrepreneurialDevelopmentAgencies 9hours

EntrepreneurialDevelopment-Agencies-CommercialBanks-DistrictIndustriesCentre-
NationalSmallIndustriesCorporation-SmallIndustriesDevelopmentOrganisation–Small Industries
ServiceInstitute.AllIndiaFinancialInstitutions-IDBI-IFCI-ICICI–IRDBI

Unit:3 ProjectManagement 9hours

Project Management:Business idea generation techniques-Identification of Business
opportunities-Feasibilitystudy-Marketing,Finance,Technology&LegalFormalities-
PreparationofProjectReport-ToolsofAppraisal.

Unit:4 EntrepreneurialDevelopmentProgrammes(EDP) 8hours

EntrepreneurialDevelopmentProgrammes(EDP)-Role, relevanceandachievements-
RoleofGovernmentinorganizingEDPs-Criticalevaluation.

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Unit:5 EconomicDevelopmentandEntrepreneurialgrowth 8hours

Economic development and entrepreneurial growth: Role of entrepreneur in economic
GrowthStrategicapproachesinthechangingEconomicscenarioforsmallscaleEntrepreneurs-
Networking,
Niche play, Geographic Concentration, Franchising/Dealership-Development of
WomenEntrepreneurship.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 45hours
Text Book(s)
1 EntrepreneurialDevelopment,SrinivasanN.P,Sultanchand&Sons,
N.Delhi,Revisededition2017,ISBN:978-93-5161-109-7(TC-174)
2 EntrepreneurialDevelopment,Khanka SS,S Chand&Company, N.Delhi,2015, ISBN-
13:978-8121918015
3 EntrepreneurshipDevelopmentChallengesandOpportunities,Dr.MahboobAlam,1stedition,
2013,OmegaPublications,N.Delhi,ISBN:9788184554588

ReferenceBooks
1 Entrepreneurship,Holt,NewVenturecreation,PrenticeHallIndiaLearningPvt.Ltd,1998,ISBN:978
-8120312814
2 EntrepreneurshipDevelopmentS.AnilKumar,S.C.Poornima,MiniK.Abraham,K.Jayashree,1stedi
tion,2013,ISBN:978-81-224-1434-9

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 http://14.139.185.6/website/SDE/Entrepreneurship_Development_on25Feb2016.pdf
2 https://www.icsi.edu/media/webmodules/publications/BEE_Final_11.7.2014.pdf
3 https://ncert.nic.in/ncerts/l/lebs213.pdf

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S L S S S
CO3 S M S S S
CO3 S L S S S
CO4 S M S S S
CO5 S L S S S
*S-Strong;M-Medium;L-Low

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B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Sixth
Semester

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Coursecode TITLEOFTHECOURSE L T P C
Core Paper-XVI MANAGEMENTACCOUNTING 4 - - 4
Basicknowledgeaboutdecisionmakinginm Syllabus 2021-
Pre-requisite
anagement rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. DemonstrateadetailedunderstandingoftheframeworkofManagementAccountinganditsApplicat
ionbycontrastingfromCostAccountingandFinancialAccounting.
2. Explainwhydecisionmakersrelyon'RatioAnalysis'tosupportfinancialdecisionsbywayof
categorizingafirm'srelativestrengthandweaknesses intermsofLiquidity,
SolvencyandProfitabilityandperformrespectivecomputations.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Remember theimportanceofworkingcapitalmanagement. K1
2 Understandtheimportanceofmanagement accountinginDecisionmaking. K2
3 ApplyRatiostopreparetradingandprofitandlossaccount andbalancesheet K3
4 Analyse thefinancialpositionofabusiness concern K4
5 Evaluatethecashflows(inflowsandoutflows) K5
6 Createaprofitandlossaccount, andbalancesheet K6
K1-Remember;K2-Understand;K3-Apply;K4 -Analyze;K5 -Evaluate;K6-Create

Unit:1 IntroductionToManagementAccounting 10hours

ManagementAccounting,Meaning,ObjectivesandScope,RelationshipwithFinancialAccountingandC
ostAccounting.

Unit:2 RatioAnalysis 18hours

Meaning,AnalysisofLiquidity,SolvencyandProfitability,ConstructionofBalanceSheet.

Unit:3 EstimationOfWorkingCapitalRequirement 15hours

WorkingCapital, MeaningandDeterminingfactors, EstimationofWorkingCapital.

Unit:4 FundFlowStatementandCashFlowStatement 15hours

Meaningandpreparationoffundflowstatement,Meaningandpreparation ofcashflowstatement,Types
ofcashflows,AnalysisandinterpretationofFFSandCFS.

Unit:5 MarginalCosting AndBreak EvenAnalysis 15hours

MarginalCosting,Break-evenAnalysis,Profit-
VolumeRatio,MarginofSafety,LimitingFactor,Decisionmakingscenarios undermarginalcosting.

Unit:6 BudgetaryControl 15hours

Meaning
ofbudgeting,typesofbudgeting,BudgetaryControlSystem,ClassificationandPreparationofvariousBud
gets.

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 90hours
Text Book(s)
1 ShashiK.GuptaandR.K.Sharma,"ManagementAccountingPrinciplesandPractice",
13thRevisedEdition,2014,KalyaniPublishers,ISBN:9789327244649.
2 JainS.PandNarangK.L, "CostandManagementAccounting",15thEdition, 2015,
KalyaniPublishers,ISBN:9789327257861.
M.P.Pandikumar,"ManagementAccountingTheoryandPractice",1stEdition,2008,ExcelBooks,
ISBN:9788174465641.

ReferenceBooks
1 M
YKhanandPKJain,"ManagementAcccountingText,ProblemsandCases",6thEdition,2013,McGra
wHillEducationIndia(Private)Limited,ISBN:978l259026683.
2 RohySawyers,StevenR.JacksonJ.GregoryJenkinsRavinderK.
Arora,"ManagerialACCT",2ndEdition,2011,CengageLearning,ISBN:9788737524480.
3 CarlS.Warren,JamesM.Reeve,JonathanE.Duchac,"FinancialandManagerialAccounting",12thEdi
tion,2014,South-WesternCengageLearning,ISBN-13:9781133952428.
RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 http://icmai.in/icmai/
2 https://www.accountingformanagement.org/
3 https://swayam.gov.in/nd1_noc20_mg65
CourseDesignedBy: Mr. LibeeshPC

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L M L M
CO2 S L M L M
CO3 S L M M M
CO4 S L M M M
CO5 S L M M M
CO6 S L M L M

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Coursecode TITLEOFTHECOURSE L T P C
Core-XVII PRINCIPLESOFAUDITING 4 - - 4
Syllabus 2021-
Pre-requisite Basicsknowledgein auditing rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. To developaskilltoauditvariousbooksofaccountsofacompany
2. Tocreateanawareness ontheneedsofauditingthebooksofaccounts ofcompanies.
3. Toimpartknowledgeaboutauditingprinciples,
proceduresandtechniquesinaccordancewithcurrentlegalrequirementsandprofessionalstand
ards.
ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,studentwillbe ableto:
1 Remembervariousobjectivesandrelatedprocessesundervariousregulatorybodiesandund K1
ercompaniesAct.
2 UnderstandandoutlinetheProcessofAuditing,meaning,essentialfeatures,types, K2
objectives,auditprogrammes,relatedTerminology,advantagesandlimitationsandqualitie
sofanauditor.
3 Applythe rules ofaccountinginthe areaofauditing. K3
4 AnalysetheElectronicAuditingtechniquesandproceduresincomputerised K4
accountingandauditingtechnologyenvironmentandtherelatedlegalprovision.
5 ExaminetheprocessofverificationandvaluationofAssets&Liabilitiesofafirmand K5
auditor'spositionthereofundertheconcernedmandatorylegalprovisions.
6 Createanauditplan K6
K1-Remember;K2-Understand;K3-Apply;K4 -Analyze;K5 -Evaluate;K6-Create

Unit:1 Auditing-AnOverview 6hours

Auditing–Origin–Definition–Objectives–Types–AdvantagesandLimitations–QualitiesofanAuditor –
AuditProgrammes.

Unit:2 InternalControlSystem 11hours

InternalControl–InternalCheckandInternalAudit–AuditNoteBook–WorkingPapers.Vouching–
Voucher–VouchingofCashBook–VouchingofTradingTransactions–Vouchingof
ImpersonalLedger.

Unit:3 VerificationandValuation 13hours

VerificationandValuationof AssetsandLiabilities–
Auditor’spositionregardingtheValuationandVerificationsofAssetsandLiabilities–Depreciation–
ReservesandProvisions–Secret
Reserves.

Unit:4 AuditorandAuditReport,ReviewandReporting 12hours

Auditof JointStock Companies–Qualification–Dis-qualifications–Various Modes
ofAppointmentofCompanyAuditor–RightsandDuties–LiabilitiesofaCompany
Auditor.ShareCapitalandShareTransferAudit –AuditReport –
ContentsandTypes.(NEW)Subsequentevents-
Goingconcern-Writtenrepresentation-Auditfinalisation- Finalreview- IndependentAuditReport

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Unit:5 InvestigationAudit 9hours

Objectives of Investigation, forensic auditing, different types of investigation audit, techniques
andprocedures.
Unit:6 AuditinginEDPEnvironment 7hours
AuditofComputerisedAccounts,ElectronicAuditing,toolsandtechniquesforauditinginaComputerised
Accountingandinformationsystems environment.
Unit:6 ContemporaryIssues 2hours
Expertlectures,onlineseminars-webinars

TotalLecturehours 60hours
Text Book(s)
1 B.N.Tandon,S.SudharsanamandS.Sundharabahu,"AHandbookofPracticalAuditing",
15thedition,2013,S. ChandPublishing,ISBN:9788121920414.
2 S.K. Basu,"FundamentalsofAuditing", 1stedition, 2009,PearsonEducation,ISBN:978-81-317-
2885-7.
3 RavinderKumarandVirenderSharma,"AuditingPrinciplesandPractice",3rdedition,2015,PHILe
arning,ISBN:978-81-203-5098-4.
ReferenceBooks
1 S.V.Ghatalia,"Spicer&Pegler'sPracticalAuditing",5thedition,2004,AlliedPublishersPvtLtd,ISB
N:81-7023-186-8.
2 KamalGupta,"ContemporaryAuditing",6thedition,2005,TataMcGrawHillPublishingCompany,I
SBN:0-07-058584-9.
3 ArunKumar&RachanaSharma,"Auditing:TheoryandPractice",1997Edition,AtlanticPublishers,I
SBN:978-8171567218.
RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 ACCAwebsite
2 https://www.icai.org/post/icai-publications-auditing-assurance-standards-board
3 https://www.icsi.edu/auditing-standard/
CourseDesignedBy: Mr. LibeeshPC

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L M L L
CO2 L L M L L
CO3 L L M S L
CO4 L L M S L
CO5 L L M S L
CO6 L L M M L
*S-Strong;M-Medium;L-Low

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Core-XIX INTRODUCTION TOCUSTOMSLAW 3 - - 3
Syllabus 2021-
Pre-requisite Knowledgeontaxandcommerciallaw rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. To understandtheIndianCustoms Act.
2. Tocalculatethevalueofimported goods.
3. Togetadetailedknowledgeaboutimportprocedures.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 RemembertaxableeventunderCustomsAct. K1
2 UnderstandtheimportanceofcustomsinIndianeconomy K2
3 Applythecustomsrulesand regulationwhile calculatingthecustomsduty. K3
4 AnalysetheCustoms Actofothernations. K4
5 Evaluatelatestchanges intheCustomsAct. K5
K1-Remember;K2-Understand;K3-Apply;K4 -Analyze;K5 -Evaluate;K6-Create

Unit:1 IntroductiontoCustomsLawsinIndia 10hours

Introduction to Customs Laws in India: The Customs Act 1962 - The Customs Tariff Act
1975Basicconceptsanddefinitions, NatureofCustomsduty:definitionsasper customsAct,territorial
waters&customers, waters,Indiancustomswaters,Indianexclusiveeconomiczone,highseas,customs
station.

Unit:2 TaxableEvent 13hours

TaxableEvent-LevyandExemptionsfromCustomsDuty-Types-,differenttypesofcustoms
duty.IntroductionTypesofDuties-
Basiccustomsduty,IGST(replacementofCVDandSpl.CVD),Protectiveduties,
Safeguardduty,CountervailingDutyonsubsidizedarticles, Anti-dumpingduty

Unit:3 Valuation 12hours

Introduction:MethodsofValuation,ValuationofImportedGoods,ValuationofExportGoods.
Valueforthepurposeofcustomsduty,Inclusionorexclusionfromcustomersvalue–practicalquestions

Unit:4 ImportProcedureUnderCustoms 12hours

Introduction:ImportProcedureunderCustoms,GoodsClearedforHomeConsumption,Warehousing,
Export Procedure under Customs, Deemed Export, Abatement of Duty on DamagedorDeteriorated
Goods,DutyDrawback,NegativeListofDutyDrawback,Importsby100% Export
OrientedUnits(EOU),Import/ProcurementbySEZs.,ProjectImport.

Unit:5 Baggage 11hours

Customs(ImportofGoodsatConcessionalRateofDuty) Rules,2017
Baggage(excludingcourier&post)underCBIC(CentralBoardofIndirectTaxes&customs)

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 60hours
Text Book(s)
1 VS Datey:IndirectTaxes,TaxmanPublications,NewDelhi
2 TheConstitution(OnehundredandFirstAmendment) Act,2016
3 Gupta,S.S.,GST-Howtomeetyourobligations(April2017), TaxmannPublications
4 Halakandhi,S.,G.S.T(VastuandSevakar)(Hindi)Vol-1, 2017

ReferenceBooks
1 Balachandran:IndirectTaxation–SultanChand&Sons,NewDelhi.
2 R.K.Jain:CustomsLawManualCentralPublications,NewDelhi
3 Gupta,S.S.,VastuandSevakar,TaxmannPublications,2017

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://www.cbic.gov.in/htdocs-cbec/customs/cs-acts-botm
2 https://www.wipo.int/edocs/lexdocs/laws/en/in/in055en.pdf

CourseDesignedBy: Mr. LibeeshPC

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L M M M
CO2 L L M M M
CO3 L L M M M
CO4 L L M M L
CO5 L L M M L

Page 58 of 77
 B.Com. GST - Syllabus w.e.f. 2023-24 onwards - Affiliated Colleges - Annexure No.42E
SCAA DATED: 18.05.2023

Course code
- TITLEOFTHECOURSE L T P C
SkillBased -IV GSTPRACTICALTRAINING 4 - - 4
Pre-requisite Basic KnowledgeofGST SyllabusVersion 2021-22
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ThestudentscangetpracticalKnowledgeinGST
2. ThestudentswillabletoprepareGSTBill.
3. ThestudentswillgethandsontrainingonGST fillinganditsmechanism

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 CreatingCompanywithGSTenabled. K6
2 CreatingGSTvouchersandledgers K6
3 EnteringthepurchaseandsalesdetailswithGST K3
4 EvaluatingtheGSTrate K5
5 UnderstandingtheGSTFilling K2
K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

1. ActivateGSTforacompanyusinganaccounting software
2. Enter purchasedetailswithGSTusinganaccountingsoftware
3. CreatingGSTsalesandprintinginvoices
4. RestartingvouchernumberingforGSTtransactions
5. Identifyingtheplaceofsupplyandfille-waybilldetailsusinganaccountingsoftware
6. EntertransactionsthatareintrastateandshowtheGSTTaxledgersusinganaccountingsoftware
.
7. EntertransactionswithdiscountalongwithGSTusinganaccountingsoftware
8. PreparingstocksummerywithGST
9. FilingGSTR1,GSTR-2,GSTR-3

CourseDesignedBy:Mrs.G.Nithya,Mr.LibeeshPCandDr. L.Prakash

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S M S S
CO2 S S S S S
CO3 M S M S S
CO4 S S S S M
CO5 S S S S M
*S-Strong;M-Medium;L-Low

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SCAA DATED: 18.05.2023

Elective
Courses

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Coursecode TITLEOFTHECOURSE L T P C
Elective–I(A) LEGALASPECTSOFBUSINESS 4 - - 4
Syllabus 2021-
Pre-requisite BasicknowledgeaboutCompanylaw rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. To throwlightonthevariousenactmentspertainingtobusinessactivitiesand
theirsignificance
2. Tounderstandthefundamentalsoflawrelatingtocommercialactivities

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Tolearnabout natureandsourcesoflaw K1
2 Understandaboutfreeconsentandcapacityofcontract K2
3 Identifycontract remedies K2
4 Acquireknowledgeaboutspecialcontracts. K3
5 ToknowaboutLaw relatingtosaleofgoodsAct. K4
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 Contract–Offer, AcceptanceandConsideration 12hours

IndianContract Act,1872–Introduction– Elementsofvalid

Contract–Classificationofcontract.Offer–elements–types,Acceptance–essentials–
communicationofofferandacceptance.Consideration.

Unit:2 FreeConsent,VoidAgreements,ContingentContract,Qu 16hours

asiContract
Capacity to contract–Free consent–Coercion–Undue -Influence–Fraud–Misrepresentation–
Mistake–Legalityofobject.Voidagreement–Wageringagreement–Contingent contract–
Characteristics –Rules –Quasicontract–Features –Types

Unit:3 PerformanceofContract,Discharge,RemediesforBrea 15hours

ch ofContractandContractofIndemnity
Performanceofcontract–Actualandattempted-Performance–Tender–Promises.Discharge
ofcontracts–Mode–Performance–Agreement–Novation–Recession–Remission–Waiver–Merger–
Impossibility–Lapseoftime–BreachofContract–Damages–Indemnity

Unit:4 ContractofBailment andPledge, Agency 15hours

Bailment–Essentials–Dutiesandrights,Lien–Types–Termination–Finderoflostgoods.Pledge–
essentials–Dutiesandrights,Mortgageandhypothecation,Agency–Essentials–Creation–
Ratification–Kinds–Rightsandduties,Subagentandsubstitutedagent–Principal–Rightsandduties–
Terminationofagency.

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Unit:5 Saleofgoodsact1930andNegotiableInstrumentsAct,188 15hours

1
SaleofGoodsAct,1930–Essentialsofcontractofsale–Transfer ofpropertyingoods–Rightsofan
unpaidseller.Negotiableinstrument–Introduction –Characteristics–Classification–
PartiestoNegotiableinstrument–Dishonoranddischarge ofnegotiableinstruments.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 BusinessLaw, KapoorN.DTwentyNinthEdition,Sultanchand&sons,NewDelhi,2013,
2 Mercantile law
forCACommonProficiencyTest(CPT),TulsianP.C,SecondRevisedEdition,TataMcGraw
HillPublishingCompany,NewDelhi.2010

ReferenceBooks
1 BusinessLaw,GognaP.P.S,S.ChandandCompanyLtd,NewDelhi,2013
LegalAspectsofBusiness,Ravinderkumar,CengageIndia,2016

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/noc/courses/noc16/SEM1/noc16-hs06/
2 https://onlinecourses.swayam2.ac.in/cec20_hs23/preview
3 https://onlinecourses.swayam2.ac.in/cec20_hs23/preview
4 https://nptel.ac.in/courses/105/104/105104030/
5 https://onlinecourses.nptel.ac.in/noc21_ge14/preview

CourseDesignedBy:Dr.P.Suganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M M M M M
CO2 M M M M M
CO3 M M M M M
CO4 M M M M M
CO5 M M M M M

Page 62 of 77
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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Elective-I(B) CONSUMERPROTECTIONLAW 4 - - 4
Basicknowledgeabouttheconsumerbehaviour yllabus 2021-
Pre-requisite
rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Tounderstandtherightandresponsibilitiesofaconsumer.
2. Toawarehowtohandleissuesrelatingtotheconsumers.

ExpectedCourseOutcomes:
Onthesuccessfulcompletionofthecourse,studentwillbe ableto:
1 Tobeconversantwithmajorinternationalinstrumentsonconsumerprotection. K1
2 TohaveacomprehensiveunderstandingabouttheexistinglawonconsumerprotectioninInd K2
ia.
3 Toappreciatetheemergingquestionsandpolicyissues inconsumerlawforfutureresearch. K3

4 Tobeawareofthebasicproceduresforhandling consumer dispute. K4

5 Evaluatevariousdisputesamongcustomerandotherparties inthe market. K5
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 AnIntroduction ToConsumerProtectionLawAndPolicies 15hours

Developmentofmarketandconsumerrelations-Globalizationandconsumerism-
Consumermovementinthe globalcontext-Legalframe workandpolicychallenge

Unit:2 ConsumerRights 15hours

Genesisoftheconsumerrights–UNrole- Right tosafety-Righttobeinformed-Righttochoose-Rightto be
heard andassured.-Righttoredressal-Rightto consumereducation

Unit:3 LegislativeFrameworkOn ConsumerProtectionInIndia 14hours

EvolutionarystepsofConsumer ProtectionLawsinIndia-ahistoricalperspective-SomeConsumerfriendly
Legislations-Prevention of Food Adulteration Act, 1954, Standards of Weights
andMeasuresAct,1976,TheDrugsandMagicRemedies(ObjectionableAdvertisement) Act1954,
MRTPAct,SaleofGoodsAct,1930-Consumer ProtectionAct,1986-thevisionofthelegislation

Unit:4 SalientFeaturesOfConsumerProtectionAct 15hours

Objective of the legislation - Definitions - Three tire system of grievance redressal system -
Jurisdiction of the Consumer Fora’s - Complainants that can be made under the C.P. Act. -
Reliefavailabletoconsumer-Appeals,limitations,adjournmentsandotherprocedures-Amendmentsto
C.P.Act-AnAppraisalofC.P.Actwithallitsamendments-AdvisoryCouncils

Unit:5 CaseLawIn ConsumerProtection 14hours

Goods–Caselawsonmanufacturingdefects-ServiceSector–Airlines,Banking,Insurance,Housing-
Medicalnegligence-Lawyersnegligence

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 LawofConsumerProtectioninIndia,D.N.Saraf,N.M.Tripathi(1990).
2 InternationalConsumerProtection,DennisCambell,(1995).
3 Consumer Protectioninthe21stCentury:AGlobalPerspective,WilliamT. Vukowich, (2002).
ReferenceBooks
1 ConsumerLawintheinformationsociety,Wilhelm&sonet.al. (2001).
2 Consumer Law,IainRamsay,(1992).
3 ConsumerProtection, Dr.V.K.Agarwal,6thedition,Bharat,(2008).

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 TheConsumerProtection|DepartmentofConsumerAffairs|MinistryofConsumerAffairsFoodandPub
licDistribution|GovernmentofIndia
2 https://egazette.nic.in/WriteReadData/2019/210422.pdf

CourseDesignedBy:LibeeshP C

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M M M M M
CO2 M M M M M
CO3 M M M S M
CO4 M M M M S
CO5 M M M M S

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Elective – 1(C) CORPORATEGOVERNANCE 4 - - 4
Syllabus 2021-
Pre-requisite Knowledgeaboutbusinessdealings rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. TolearnCorporateGovernance,E-GovernanceandsocialethicsintheIndustrialworld
2. Tounderstandthecontributionandaccountabilityofcompaniestowardssociety.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Torecallcorporategovernanceand socialethics K1
2 TounderstandlegalpositionandliabilitiesofDirectors K2
3 ToanalysescompanyAudit K2
4 TodiscussnewcompaniesbillandCIIreport1998 K2
5 ToenumeraterecenttrendsinE-Governance K3
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 CorporateGovernanceand CSR 15—hours

CorporateGovernance –overview–macroissues.Boardofgovernance–
corporatesocialresponsibility-Businessethics – corporatesocialreporting–
SEBIcommitteeoncorporate
governance

Unit:2 Role ofBOD 15—hours

Corporate governance and the role of the Board (BOD) – Corporate governance
systemWorldwide–TheBoard,CEOandthechairman–Non-executiveDirectors–
Legalpositionand
LiabilitiesofDirectors.

Unit:3 AuditingandCorporateDisclosure 15—hours

Companyaudit–Auditor’sIndependence–Auditcommittees–
AuditcommitteesandCorporategovernance–ManagementAudit–toolforvalueaddition–
(Economicvalueaddition)Corporatedisclosures–Disclosuresnormsandinvestor’sinterest-
CorporateGovernance
ReportofInfosys.

Unit:4 CorporateGovernanceinCompanyLaw 15—hours

New companies bill – Companies Act 1997 – classification of companies –
Corporaterestructuring–mergersandtakeovers–DesirableCorporateGovernanceinIndia–CIIreport
1998.

Unit:5 E–governance 15—hours

E–governance–trendsinE-governance–Businessprocessreengineering-ValueBasedManagement –
ethicalimperativesincorporategovernance–Environmentalreporting -
CorporateGovernance rating-Modelsofrating.

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Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 CorporateGovernance–Thenewparadigm, N.GopalsamyWheelerPublishing,2016.
2 Takover,Restructuring,andCorporateGovernance,J.FredWeston,MarkL.Mitchell,J.HaroldMa
ltherin–PearsonEducation,2015

ReferenceBooks
1 CorporateGovernance,Dr.S.Singh-ExcelBooks2010.
2 CorporateGovernance:PrinciplesandPractices,SandeepGoel, McGraw-HillIndia,2019.
3 CorporateGovernanceinIndia:Sarkar,Jayati,Sarkar,Subrata,SagePublicationIndiaPvtLTD,2012.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/110/105/110105081/
2 https://onlinecourses.nptel.ac.in/noc19_mg53/preview
3 http://www.digimat.in/nptel/courses/video/110105081/L40.html
4 https://nptel.ac.in/courses/129/106/129106001/
5 https://nptel.ac.in/courses/110/105/110105081/

CourseDesignedBy: Dr.P.Suganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L L M M
CO2 L L L M M
CO3 L L L M S
CO4 L L M M M
CO5 L L L M S
CO6 L L L M M

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Coursecode TITLEOFTHECOURSE L T P C
Elective-2(A) CORPORATELAW 4 - - 4
Syllabus 2021-
Pre-requisite Knowledgeaboutcompanylaw rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. ToenablethestudentstoacquireknowledgeregardthevariousprovisionsinEconomicLegislations
2. ToknowthefactsandconceptsregardingtheForeignExchange ManagementandIPLaws.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 ToAcquainttheknowledgeonCompetitionAct-2002. K1
2 ToknowaboutEnvironmentalLaws. K2
3 TolearnabouttheForeignExchange ManagementAct,1999 K2
4 Tolearnthe importanceofIntellectualPropertyRightsinbusiness K4
5 ToUnderstandthePatentLawsTrademarks,Copyright K3
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 CompetitionAct-2002 14hours

Competition Act-2002- Objectives – Definitions- Competition Commission of India– Anti –
CompetitiveAgreements–abuseofDeminalposition–Regulationofcombinations–Penalties.

Unit:2 Environment Laws 16hours

EnvironmentLaws
a) Water(preventionand controlofPollution)Act–VariousBoardsfunctionsandPowers
b) Air (provisionandcontrolofpollution)Act1981–VariousBoardsfunctionsandPowers.
c) Environmental protection Act – 1986. Legal and regulatory frame work procedures
forobtainingvariousenvironmentalclearances– RoleandfunctionofEnvironmentaltribunal/
Authority–Appearancebefore EnvironmentTribunal/Authority,EnvironmentAudit.

Unit:3 Foreign ExchangeManagementAct1999 15hours

Foreign Exchange Management Act 1999 – objectives and definitions under FEMA –
DealingsinForeignExchange–HoldingforForeignExchangeetc-
Currentaccounttransactions,Capital;accounttransactions– Exportofgoodsand
reviewedrealizationandrepatriationofforeign
exchange–Exemptionsauthorized –person–Penaltiesandenforcement–AppellateTribunaletc.

Unit:4 IntellectualPropertyRights 14hours

IntroductiontoIntellectualPropertyRights-ConceptandTheories-KindsofIntellectualProperty
Rights-EconomicanalysisofIntellectualPropertyRights-NeedforPrivateRightsversusPublicInterests-
AdvantagesandDisadvantagesofIPR.

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Unit:5 PatentActandotherrelated Laws 14hours

PatentLaws–Trademarks–Copyright-meaning,objectives,registration,infringement.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 Taxmann's Corporate Laws - The Most Authentic and Comprehensive Book on
CorporateLawsinIndia (Setof2 Volumes)|42nd Edition|
Updatedtill8thOctober2020Paperback.
2 IntellectualPropertyRights,PandeyNeerajandDharniKhushdeep(2014),PHILearningPvtLtd

ReferenceBooks
1 CorporateAndEconomicLaws, MunishBhandari,BestwordPublicationLtd,2019.
2 IntellectualPropertyLaw: RevisedandupdatedPaperback
,P.Narayan,EasternLawHouse,2020.
3 IntellectualPropertyRightsLaw,DrRameshShahabadkarandDrSSaiSatyanarayanaReddy,B.S.
Xlasyanan,NotionPress,2019.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://nptel.ac.in/courses/110/105/110105139/
2 https://onlinecourses.swayam2.ac.in/cec20_hs23/preview
3 https://www.swayam.gov.in/explorer?category=Law
4 https://www.classcentral.com/course/swayam-corporate-law-17554
5 https://onlinecourses.nptel.ac.in/noc20_hs18/preview

CourseDesignedBy:Dr. P.Suganya

MappingwithProgrammeOutcomes
Cos PO1 PO2 PO3 PO4 PO5
CO1 L M S M M
CO2 L L S M M
CO3 L L S M M
CO4 L L M M M
CO5 L L S M M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Elective-2(B) INTRODUCTIONTOINDUSTRY4.0 4 - - 4
KnowledgeonInformationTechnologyandRecentTr Syllabus 2021-
Pre-requisite ends intechnology rsion 2022
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Togainknowledge onIndustry4.0,need fordigitaltransformation
2. ToLearnabouttheIndustry4.0toolssuchasArtificialIntelligence.,BigDataandDat
aAnalytics,InternetofThings

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 TounderstandthetechnologiesofIndustry4.0 K1
2 Tostudyaboutartificialintelligence K2
3 ToenumerateBigdataAnalytics K2
4 ToanalysetheapplicationIoTinmanufacturingunits K3
5 TorecallInternetthings K3
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 Industry4.0 15hours

Industry4.0-Need–ReasonforAdopting Industry4.0-Definition– GoalsandDesignPrinciples
-TechnologiesofIndustry4.0–BigData–ArtificialIntelligence(AI)–IndustrialInternetof
Things- CyberSecurity–Cloud–AugmentedReality

Unit:2 ArtificialIntelligence 15hours

ArtificialIntelligence(AI)–What&Why? -HistoryofAI–FoundationsofAI-TheAI-
environment-SocietalInfluencesofAI-ApplicationDomainsandTools-AssociatedTechnologiesofAI-
FutureProspectsofAI-Challenges ofAI

Unit:3 BigData 15hours

Evolution - Data Evolution - Data : Terminologies - Big Data Definitions -Essential of Big Data
inIndustry 4.0 - Big Data Merits and Advantages - Big Data Components : Big Data
Characteristics -BigDataProcessingFrameworks-BigDataApplications-BigDataTools-
BigDataDomainStack
: Big Data in Data Science – Big Data in I o T - Big Data in Machine Learning - Big Data
inDatabases- BigDataUsecases:BigDatainSocialCauses-BigDataforIndustry- BigDataRolesand
Skills -Big Data. Roles - Learning Platforms; Internet of Things (IoT) : Introduction to IoT –
ArchitectureofIoT-TechnologiesforIoT-DevelopingIoTApplications-ApplicationsofIoT-
SecurityinIoT

Unit:4 InternetofThings 14hours

Applications of IoT –Manufacturing–Healthcare– Education – Aerospace and Defense–
Agriculture–TransportationandLogistics–
ImpactofIndustry4.0onSociety:ImpactonBusiness,Government,People.ToolsforArtificialIntelligence,
BigDataandDataAnalytics,VirtualReality,
AugmentedReality,IoT,Robotics

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Unit:5 AligningofJobsandEducation 14hours

Jobs2030-Industry4.0–Education4.0–Curriculum4.0–Faculty4.0–SkillsrequiredforFuture-
ToolsforEducation–ArtificialIntelligenceJobsin2030–Jobs2030-FrameworkforaligningEducation
withIndustry4.0
Unit:6 ContemporaryIssues 2hours
Expertlectures,onlineseminars-webinars

TotalLecturehours 75hours
Text Book(s)
1 P. Kaliraj,T.Devi(2020), HigherEducationforIndustry4.0andTransformationtoEducation5.0,

2 Dr.DiegoGalar,PasqualeDaponteandDr. Udayakumar,
CRCPress;1stedition(2019),HandbookofIndustry4.0andSmartSystems

ReferenceBooks
1 Prof.Dr.AlpUstundagandEmreCevikcan(2018),Industry4.0:ManagingTheDigitalTransformatio
n, Springerpublication
2 Alasdair Ghilchrist(2018),Industry4.0,ApressPvtLtd.,

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://www.classcentral.com/course/swayam-corporate-law-17554
2 https://onlinecourses.swayam2.ac.in/cec20_ge04/preview
3 https://www.digimat.in/nptel/courses/video/106105195/L10.html
4 https://www.nptel.ac.in/noc/courses/noc20/SEM1/noc20-cs24/
5 https://nptel.ac.in/courses/112/107/112107219/

CourseDesignedBy:Dr.Suganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 L L L M M
CO2 L L L M M
CO3 L L L M M
CO4 L L L M M
CO5 L L L M M
CO6 L L L M M

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Coursecode TITLEOFTHECOURSE L T P C
Elective-2(C) BUSINESS RESEARCHMETHODS 4 - - 4
Pre-requisite Basicknowledgeinbusinessstatistics Syllabus 2021-
Version 2022
CourseObjectives:
Themainobjectivesofthiscourseareto:
1. Tofamiliarizestudentswithbasicofresearchand theresearchprocess.
2. Todevelopanunderstandingofvariousresearchdesignsand techniques.
3. Tohelp studentsinconductingresearchworkand makingresearchreports
ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeableto:
1 Tounderstandvariouskindsofresearch,objectivesofdoingresearch. K1
2 Toformulateresearchproblemanddevelop asufficientlycoherentsample design K2
3 Toobtainknowledgeonqualitative,quantitativeaswellasmeasurement&scalingtechniqu K3
es.
4 Toanalysedata,includingdescriptive&inferentialmeasures K4
5 Towrite&developindependentthinkingforcriticallyanalyzingresearchreports K4
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 IntroductionOfResearch 15-hours

Research-Meaning-Characteristicsofgoodresearch-ObjectivesofResearch-TypesofResearch
-ResearchProcess-IdentificationofResearchProblem-
Techniquesinvolvedindefiningaproblem.ResearchDesign: Meaning-Definition-Need andImportance-
Featuresofagood design-Steps-
Typesofresearchdesign.

Unit:2 SampleDesign 15-hours

SamplingDesign-Meaning-StepsinSampling-Criteriafor goodsampledesign-characteristicsof
goodSampledesign- Typesofsampledesigns:ProbabilityandNon-Probability-
SamplesizeandPopulationSize–Meaning

Unit:3 ScalingTechniques 14-hours

MeasurementsandScalingTechniques:Meaning- SourcesofErrorin measurement-
Testsofsoundmeasurement.Scaling:Meaning–Classification-importantscalingtechniques.

Unit:4 DataProcessingandAnalysis 15-hours

ProcessingofData-Editing- Coding–Classification- Tabulation.Analysisofdata:Meaning-typeof
analysis. Hypothesis - meaning - formulation - types - steps in testing of hypothesis.
ParametricTest:T-test,F-test,ANOVA-Chi-squaretest.

Unit:5 InterpretationandReportWriting 14-hours

Interpretation:Meaning–significance-techniques.ReportWriting:Meaning-significance-
stepsinwritingreport-LayoutofReport-Type ofReports-Mechanics ofwritinga research report.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

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TotalLecturehours 75-hours
Text Book(s)
1 ResearchMethodology-Methods&Techniques,Kothari,C.
R.,Newageinternationalpublishers,ISBN:978-93-86649-22-5, 2016.
2 FundamentalsofAppliedStatistics, Gupta andKapoor,SultanChand &Sons,ISBN: 978-
8180547058,2014.
3 ResearchMethodology,Pannerselvam,R,PHIPvt.Ltd.,NewDelhi,ISBN:978-81-203-4946-9,2016.

ReferenceBooks
1 BusinessResearchMethods,Branica,T&Roche,W.K.
,JaicoPublishingHouse,ISBN:18607600079781860760006,1997
2 Researchmethods, Shajahan,S,JAICOpublishinghouse,ISBN:978-8172244910,2010.
3 EssentialofResearchMethods, Wilson,J,SAGE Publication,ISBN: 9781446257333,2013.
RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://onlinecourses.swayam2.ac.in/cec20_hs17/preview
2 https://www.coursera.org/learn/research-methods
3 https://www.edx.org/course/introduction-to-social-research-methods
CourseDesignedBy:DrLPrakash

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M M S M M
CO2 M M S M M
CO3 M M S M M
CO4 M M S M M
CO5 M M S M M

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Elective-3(A) CYBER LAW 4 - - 4
Pre-requisite Basicknowledgeofcyberlaw Syllabus 2021-
Version 2022
CourseObjectives:
Themainobjectivesofthiscourseareto:
1. Tointroducethecyberworldandcyber lawingeneral
2. Toexplainaboutthevariousfacetsofcyber crimes
3. Toeducatetheroleofgovernmentandjurisdictionintechnologyandtoclarifyissuesinthecyberspa
ce
ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,studentwill be ableto:
1 Understandingconceptsrelatedtocyberworldandcyberlawingeneral K1
2 Understandtheregulationofcyber spaceinIndia K2
3 Havebasicknowledgeonregulationofcyberspaceandsecurityininternationallevel K3
4 Developcompetitiveedgeonvariousfacetsofcyber crimes K3
5 Understandtherecentissues incyberspace K4
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 FundamentalsofCyberLaw 12-hours

Conceptualandtheoreticalperspectiveofcyberlaw-ComputerandWebTechnology-
DevelopmentofCyberLaw–NationalandInternationalPerspective

Unit:2 LegalIssuesandChallengesinIndia,USAandEU 12-hours

DataProtection,Cyber Security-LegalrecognitionofDigitalEvidence-Recognitionofliabilityinthe
digitalworld-JurisdictionIssuesinTransnationalCrimes

Unit:3 InternationalPerspectives 12-hours

BudapestConventiononCybercrime-
ICANN’scoreprinciplesandthedomainnamesdisputesNetneutralityandthe EU electronic
communicationsregulatoryframework-WebContent-
AccessibilityGuidelines(WCAG)2.0

Unit:4 IntroductiontoCyberCrimes 11-hours

RelevantprovisionsundertheInformationTechnologyAct, 2000:Object, ApplicationandRelevant
Definitions under the Act - Salient Features of the Act - Offences, Punishment and Procedure
ofInvestigationandTrial- ExemptionfromLiabilityofIntermediaryinCertainCases

Unit:5 ContemporaryTrends 11-hours

Impact ofcyber warfareonprivacy,identitytheft.-InternationallawgoverningCensorship,online
privacy, copyright regulations, - Online Intermediaries in the governance of Internet -
SocialNetworkingSites Vis-à-vis HumanRights

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

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TotalLecturehours 60-hours
TextBook(s)
1 ,‘Cyber Laws’, YatindraSinghUniversalLawPublishing, 2010,ISBN:8175348313
2 ‘AnIntroductiontoCyberCrimeandCyberLaw’, Dr.R.K.Chaubey,KamalLawHouse
3 AnIntroductiontoCyber Laws, Dr.J.P.Mishra, CentralLawPublications, 1st edn. 2012.
ReferenceBooks
1 ‘GuidetoCyberLaw &Crimes’,RohatgiandKarkare,,3rdedn.Whytes&Co.2018
2 Social,
ethicalandpolicyimplicationofInformationTechnology,LindaBrennanandVictoriaJohnson:
3 EssentialofResearchMethods, Wilson,J(2013),SAGEPublication,ISBN:9781446257333.
RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://onlinecourses.swayam2.ac.in/cec20_cs09/preview
2 https://www.coursera.org/lecture/protect-business-innovations-strategy/3-2-global-cyber-law-
kiXny
CourseDesignedBy:DrLPrakash

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M L L M S
CO2 L L L M S
CO3 L L L M S
CO4 L M L M S
CO5 M M M M S

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SCAA DATED: 18.05.2023
Coursecode TITLEOFTHECOURSE L T P C
Elective-3(B) E-COMMERCE 4 - - 4
Syllabus 2021-
Pre-requisite BasicKnowledgeonE-CommerceTechnology rsion 2021
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Introducetheconceptofelectronic commerce,
2. Familiarize how electronic commerceis affectingbusiness enterprises,
governments,consumers andpeopleingeneral.
3. Learnthebasicsof internet,variouselectronicpaymentsystems,cryptography,cyberlaws
andfuturetrendsofhardware,software andinformation.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 RememberthevariousinformationsystemsassociatedwithE-CommercelikeE-CRM,E- K1
SCM andEDI.
2 Applythefundamentalunderstandinginkeycomponentsofbusinessmodelsfor E- K2
commerce
3 Understandingthedifferent typesand keycomponentsofbusinessmodelsforE- K4
commerce.
4 Analyseaboutrecenttrendsinhardware,softwareandinformationtechnologies K3
5 CreatesolutionsforCaseStudiesusingthee-businessmodelsasreference K5
K1-Remember;K2-Understand;K3-Apply;K4-Analyze;K5-Evaluate;K6–Create

Unit:1 Informationtechnologyinbusiness 12hours

Information technology and business - Internet: Evolution of the internet - How internet Works -
WorldWideWeb -(WWW)-Webbrowsing-Internetaddressing–Internetprotocols-Internet
businessstrategy-BusinessprocessRe-engineering-Internet-Extranet.

Unit:2 ElectronicMail 12hours

ElectronicMail:-E-Mailbasics-WorkingwithE-Mail-UsefulE-Mailservices-Mailinglist-
Advantagesanddisadvantages-E-Mailethics.ElectronicDataInterchange:Costandbenefitsof
EDI-ComponentsofEDIsystemandcryptography.

Unit:3 ElectronicCommerce 14hours

ElectronicCommerce:EmergenceofF-Commerce-BusinessmodelsforE-Commerce-E-
Marketing-F-paymentsystem-E-CustomerRelationshipmanagement-E-Supplychainmanagement-
Cyberlaws.

Unit:4 Futuretrendsin IT 10hours

FutureofInternetCommerce-HardwareTechnologytrends–Softwaretechnologytrends-
Informationtrends.

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Unit:5 Casestudy 10hours

CaseStudieswithreferencetoBusiness modelsandInternetapplications.

Unit:6 ContemporaryIssues 2hours

Expertlectures,onlineseminars-webinars

TotalLecturehours 60hours
Text Book(s)
1 E-Commerce-AManagerialPerspective-P.T.Joseph.
2 DesigningsystemsforInternetCommerce-G.WinfieldTreese&LawrenceC.Stewart.
3 FundamentalsofInformationtechnology-AlexisLeon&MathewsLeon

ReferenceBooks
1 Internet forEveryone-AlexisLeon&MathewsLeon
2 E-Commerce-BhushanDewan
3 F-Business-Roadmapforsuccess-Dr. RaviKalakota&MarciaRobinson.

RelatedOnlineContents[MOOC,SWAYAM,NPTEL,Websitesetc.]
1 https://onlinecourses.swayam2.ac.in/cec19_cm01/preview
2 https://onlinecourses.nptel.ac.in/noc19_mg54/preview
3 https://www.ecommerce-nation.com/
4 https://www.digimat.in/nptel/courses/video/110105083/L01.html
5 http://www.digimat.in/nptel/courses/video/110105083/L22.html

CourseDesignedBy: Dr.PSuganya

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 S M S S M
CO3 S M S S M
CO3 M S S S M
CO4 S M S S M
CO5 S M S S M

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Coursecode - TITLEOFTHECOURSE L T P C
Elective – 3(C) PROJECTANDVIVAVOCE 4 - - 4
Pre-requisite KnowledgeinCore,ResearchMethodsan SyllabusVersion 2021-22
dAnalyticalTools
CourseObjectives:
The mainobjectivesofthiscourseareto:
1. Thestudentswillgeton-the-jobtrainingand experience.
2. Thestudentswillgainknowledgeonproblemidentificationandsolutions.
3. Thestudentswillgaina completeknowledge ontheprogramand thecourseoutcome.

ExpectedCourseOutcomes:
Onthe successfulcompletionofthecourse,student willbeable to:
1 Explainabouthowtocollectliterature. K2
2 Implementproblemidentificationandwillframetoolforcollectingdata K3
3 Evaluateandgetpracticalexposureontheframedobjective. K5
4 Execute andgeneratethe procedureofcompilingthe K3,K6
collecteddatabyusinganalysis
5 Summarizeandexecutereportwriting,andwillgetcompleteknowledgeofthecourse. K2,K3

K1-Remember;K2-Understand;K3-Apply;K4-Analyse;K5-Evaluate;K6–Create

Textbook(s)
1 C.R.Kothari,“ResearchMethodologyMethodsandTechniques”,SecondEdition,NewDelhi:New
AgeInternationalpublisher,2004

ReferenceBooks
1 RanjitKumar,ResearchMethodology:AStep-by-StepGuide
forBeginners,SAGEPublications,2014
2 RobertBBurns,IntroductiontoResearchMethods,SAGEPublications

CourseDesignedBy:Dr. A. Vimala,Dr. S.Sadhasivamand Dr.C.Dhayanand

MappingwithProgrammeOutcomes
COs PO1 PO2 PO3 PO4 PO5
CO1 M S M S S
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S M
*S-Strong;M-Medium;L-Low

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