ETHIRAJ COLLEGE FOR WOMEN

(AUTONOMOUS)
CHENNAI -600008

DEPARTMENT OF COMMERCE (HONS.)

SELF- SUPPORTING
CHOICE BASED CREDIT SYSTEM
OUTCOME BASED EDUCATION

B.COM (HONS.) SYLLABUS WITH EFFECT FROM

ACADEMIC YEAR
2021 – 2022

1
 CONTENTS

Page No.

Rules and regulations for the Programme 3

Programme Educational Objectives 6

Programme Outcomes 6

Programme Specific Outcomes 6

Programme Profile 7

Evaluation pattern for CA 9

Rubrics for CA Evaluation 11

Evaluation Pattern for End Semester 11

Course Profile-Semester I 17

Course Profile Semester II 28

Course profile Semester III 39

Course profile Semester IV 57

Course Profile Semester V 75

Course Profile Semester VI 97

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

Revised syllabus
(Effective from the academic year 2021-2022)

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

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

ELIGIBITY FOR ADMISSION:

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

ELIGIBITY FOR THE AWARD OF DEGREE:

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

DURATION:

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

3
 COURSE OF STUDY:

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

following: PART – I: Languages (Tamil or other Languages)

PART – II: English

PART – III: Core subjects, Project, Internship

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

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

YRC/NSS

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

i) Learning Methodology

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

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

ii) Internship

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

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

iii) MOU with Companies

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

● Companies in the Banking sector

● Companies in the Insurance sector
● Companies in the Manufacturing sector
● Companies in the IT sector
4
● Chartered Accountancy (CA) Firms with an annual turnover of not less than
Rs.1 crore.

5
 iv) Faculty Composition

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

● 75% In- House faculty

● 25% faculty from MOU companies

NUMBER OF CREDITS

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

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

EXTENSION SERVICE (Part – V)

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

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

6
PROGRAMME EDUCATIONAL OBJECTIVE

Our programme will produce graduates who will be able to

PEO 1: SUBJECT PROFICIENCY

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

PEO 2: PROFESSIONAL GROWTH

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

PEO 3: MANAGERIAL SKILLS

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

PEO 4: NATION BUILDING

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

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

PROGRAMME SPECIFIC OUTCOME

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

PSO2 : To prepare students for the pursuit of professional, competitive examinations

and higherstudies and career.

PSO 3 : To analyze evaluate solve case studies on dimensions of accounting, taxation

and business problems by analytical and critical thinking

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

PSO 5 : To encourage research in the thrust areas of commerce and to inculcate life
7
long learning

8
 PROGRAMME PROFILE

B.COM (HONS.)

TOTA
HRS L END
SEMEST PART COURSE CODE COURSE TITLE CREDI /WK HRS CA SEM TOTAL
ER TS

I I 3 4 60 40 60 100
FOUNDATION LANGUAGE I

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

I III HC21/1C/FAG 4 6 90 40 60 100

FINANCIAL ACCOUNTING

III 75
I HC21/1C/BTP BANKING THEORY, LAW & 4 5 40 60 100
MODERN PRACTICE

I III HC21/1C/POM 4 4 60 40 60 100

PRINCIPLES OF MANAGEMENT

I III MA21/1C/BMM BUSINESS MATHEMATICS 4 5 75 40 60 100

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

TOTAL 24 30

II I FOUNDATION LANGUAGE II 3 4 60 40 60 100

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

III ADVANCED FINANCIAL 90

II HC21/2C/AFG ACCOUNTING 4 6 40 60 100

II III HC21/2C/COL 4 5 75 40 60 100

COMMERCIAL LAW

II III HC21/2C/IRM 4 4 60 40 60 100

PRINCIPLES OF INSURANCE AND RISK
MANAGEMENT

II III MA21/2C/OPT 4 5 75 40 60 100

OPTIMIZATION TECHNIQUES

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

TOTAL 24 30

9
 III INTERNATIONAL 60
III HC21/3C/IBE BUSINESS 4 4 40 60 100
ENVIRONMENT

III III HC21/3C/CAG CORPORATE ACCOUNTING 4 5 75 40 60 100

III III HC21/3C/BST BUSINESS STATISTICS 4 4 60 40 60 100

III ELEMENTS OF COST 75

III HC21/3C/ECG ACCOUNTING 4 5 40 60 100

III III HC21/3C/CMG CONTEMPORARY MARKETING 4 5 75 40 60 100

III III BE21/3C/EAB ECONOMIC ANALYSIS OF BUSINESS 4 5 75 40 60 100

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

III HC21/3I/IPR INTERNSHIP 7 100

TOTAL 33 30

4 6 90 40 60 100
IV III HC21/4C/SAS SPECIAL ACCOUNTS

IV III HC21/4C/RHY RESEARCH METHODOLOGY 4 4 60 40 60 100

III COSTING METHODS 75

IV HC21/4C/CTS AND TECHNIQUES 4 5 40 60 100

III FINANCIAL MARKETS 60

IV HC21/4C/FLS AND SERVICES 4 4 40 60 100

III COMPUTER APPLICATION 60

IV HC21/4C/CAB IN BUSINESS 4 4 40 60 100

IV III BE21/4C/INB 4 5 75 40 60 100

INTERNATIONAL BUSINESS

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

TOTAL 26 30

III INCOME TAX AND TAX 90

V HC21/5C/IP1 PLANNING I 4 6 40 60 100

V III HC21/5C/FMT FINANCIAL MANAGEMENT 4 6 90 40 60 100

III ACCOUNTING FOR 75

V HC21/5C/ADM DECISION MAKING 4 5 40 60 100

10
V III HC21/5C/AUG AUDITING 4 4 60 40 60 100

III COMPANY LAW 75

V HC21/5C/CYL 4 5 40 60 100

III ENTREPRENEURI 60
V HC21/5C/ELD AL 4 4 40 60 100
DEVELOPMENT

V HC21/5I/IPR INTERNSHIP 7 100

TOTAL 31 30

INCOME TAX AND TAX 90

VI III HC21/6C/IP2 PLANNING II 4 6 40 60 100

75
VI III HC21/6C/SPM SECURITY ANALYSIS AND 4 5 40 60 100
PORTFOLIO
MANAGEMENT

VI III HC21/6C/ITL 4 5 75 40 60 100

INDIRECT TAX LAWS

VI III HC21/6C/AFR ACCOUNTING STANDARDS AND 4 4 60 40 60 100

FINANCIAL REPORTING

75
VI III HC21/6C/LSM LOGISTICS AND SUPPLY 4 5 40 60 100
CHAIN MANAGEMENT

8 75 100
VI III HC21/6C/PRO PROJECT AND VIVA VOCE

V PART- V 1
EXTENSION ACTIVITY

TOTAL 29 25

TOTAL COURSE CREDITS 167

11
EVALUATION PATTERN FOR CONTINIOUS ASSESSMENT
INTERNAL VALUATION BY COURSE TEACHER/S

PART I, II AND III-THEORY PAPERS

COMPONENT TIME MAX CA
MARKS MARK
Test I 2HRS 50 (TO BE 10 Marks
CONVERTE
D)

Test II 2HRS 50 (TO BE 10 Marks

CONVERTE
D)

Assignment / Field study / 10 Marks

Seminar/ Written Quiz /
Case Study/ Industrial
Visit
(Report to be prepared
and presented)
Participatory learning/ 10 Marks
Group discussion

Total 40 marks

PART III- PRACTICAL PAPERS

COMPONENT TIME MARKS

Test I 2 HRS 50 MARKS

Test II 2 HRS 50 Marks

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

PART IV
COMPONENT TIME MARKS

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

12
QUESTION PAPER PATTERN

Knowled Section Wor Marks Total

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

KNOWLEDGE LEVEL 1-REMEMBERING/RECALLING

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

KNOWLEDGE LEVEL 2- UNDERSTANDING

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

KNOWLEDGE LEVEL 3-APPLYING

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

Apply Build Choose Construct Develop

Experiment Identify Interview Make use of Model
with
Organise Plan Select Solve Utilise

13
List Use Compute Simplify Survey
Demonstrate Dramatise Illustrate Interpret Sketch
Write Show Manipulate Relate Schedule

14
 RUBRICS FOR CONTINUOUS ASSESSMENT

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

END SEMESTER EVALUATION PATTERN

THEORY PAPERS
PART I/II/III

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

DOUBLE VALUATION BY COURSE TEACHER AND EXTERNAL

EXAMINER MAXIMUM MARKS: 100 TO BE CONVERTED TO 60
PASSING MARK: 50

PART IV

SINGLE VALUATION

15
WRITTEN TEST
MAXIMUM MARKS: 50
PASSING MARK: Passing minimum for this paper will be mentioned in the regulations
applicable for the respective degree to which the student belongs.

16
 TEMPLATE FOR QUESTION PAPER (THEORY)

Question Paper should cover all the five units

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

2 questions from each unit.

SectionB

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

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

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

4 questions - not more than 1question from any

unit. One compulsory question as a Case Study

TEMPLATE FOR QUESTION PAPER (PROBLEM ORIENTED PAPERS)

Question Paper should cover all the five

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

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

small problems.

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

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

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

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

17
TEMPLATE FOR QUESTION PAPER (COMPUTER APPLICATIONS
IN BUSINESS)
(PRACTICALS ONLY)

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

1 Compulsory Question from

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

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

PROJECT AND VIVA VOCE- 100 MARKS

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

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

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

● There shall be no passing minimum for Internal

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

18
CLASSIFICATION OF SUCCESSFUL CANDIDATES:

PART- I- TAMIL OR OTHER LANGUAGES:

TAMIL OR OTHER LANGUAGES OTHER THAN ENGLISH: Successful

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

PART- II- ENGLISH

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

PART- III- CORE SUBJECTS AND PROJECTS

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

RANKING

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

APPEARANCE FOR IMPROVEMENT

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

19
 COURSE PROFILE-PROGRAMME OF STUDY

TOT L-T-
HRS AL P END
COURSE COURSE TITLE CREDI /WK HRS CA SEM TOT
CODE TS AL

FOUNDATION LANGUAGE I 3 4 60 40 60 100

FOUNDATION FOUNDATION ENGLISH I 3 4 60 40 60 100

2-4-0

HC21/1C/FAG FINANCIAL ACCOUNTING 4 6 90 40 60 100

BANKING THEORY, LAW 75 3-2-0

HC21/1C/BTP & MODERN PRACTICE 4 5 40 60 100

HC21/1C/POM PRINCIPLES OF MANAGEMENT 4 4 60 2-2-0 40 60 100

MA21/1C/BMM BUSINESS MATHEMATICS 4 5 75 40 60 100

PART- IV ENVIRONMENTAL STUDIES 2 2 30 2-0-0 -- 50 50

TOTAL 24 30

FOUNDATION LANGUAGE II 3 4 60 40 60 100

FOUNDATION FOUNDATION ENGLISH II 3 4 60 40 60 100

ADVANCED 90 2-4-0
HC21/2C/AFG FINANCIAL 4 6 40 60 100
ACCOUNTING

HC21/2C/MCL COMMERCIAL LAW 4 5 75 3-2-0 40 60 100

HC21/2C/IRM PRINCIPLES OF INSURANCE AND 4 4 60 3-1-0 40 60 100

RISK MANAGEMENT

MA21/2C/OPT OPTIMIZATION TECHNIQUES 4 5 75 40 60 100

PART- IV VALUE EDUCATION 2 2 30 2-0-0 -- 50 50

TOTAL 24 30

20
 INTERNATIONAL 60 3-1-0
HC21/3C/IBE BUSINESS 4 4 40 60 100
ENVIRONMENT

HC21/3C/CAG CORPORATE ACCOUNTING 4 5 75 3-2-0 40 60 100

HC21/3C/BST BUSINESS STATISTICS 4 4 60 3-1-0 40 60 100

ELEMENTS OF 75 3-2-0
HC21/3C/ECG COST 4 5 40 60 100
ACCOUNTING

HC21/3C/CMG CONTEMPORARY MARKETING 4 5 75 3-2-0 40 60 100

BE21/3C/EAB ECONOMIC ANALYSIS OF 4 5 75 40 60 100

BUSINESS

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

HC21/3I/IPR INTERNSHIP 7 100

TOTAL 33 30

21
HC21/4C/SAS SPECIAL ACCOUNTS 4 6 90 2-4-0 40 60 100

HC21/4C/RHY RESEARCH METHODOLOGY 4 4 60 3-1-0 40 60 100

COSTING METHODS 75 3-2-0

HC21/4C/CTS AND TECHNIQUES 4 5 40 60 100

FINANCIAL MARKETS 60 3-1-0

HC21/4C/FLS AND SERVICES 4 4 40 60 100

COMPUTER APPLICATION 60 2-2-0

HC21/4C/CAB IN BUSINESS 4 4 40 60 100

BE21/4C/INB INTERNATIONAL BUSINESS 4 5 75 40 60 100

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

TOTAL 26 30

INCOME TAX AND TAX 90 2-4-0

HC21/5C/IP1 PLANNING I 4 6 40 60 100

HC21/5C/FMT FINANCIAL MANAGEMENT 4 6 90 2-4-0 40 60 100

ACCOUNTING FOR 75 3-2-0

HC21/5C/ADM DECISION MAKING 4 5 40 60 100

HC21/5C/AUG AUDITING 4 4 60 3-1-0 40 60 100

75 3-2-0
HC21/5C/CYL COMPANY LAW 4 5 40 60 100

ENTREPRENEURI 60 3-1-0
HC21/5C/ELD AL 4 4 40 60 100
DEVELOPMENT

HC21/5I/IPR INTERNSHIP 7 100

TOTAL 31 30

INCOME TAX AND TAX 90

HC21/6C/IP2 PLANNING II 4 6 40 60 100

SECURITY ANALYSIS AND 75 2-4-0

HC21/6C/SPM PORTFOLIO 4 5 40 60 100
MANAGEMENT

HC21/6C/ITL INDIRECT TAX LAWS 4 5 75 3-2-0 40 60 100

HC21/6C/AFR ACCOUNTING STANDARDS AND 4 4 60 3-2-0 40 60 100

FINANCIAL REPORTING

22
 LOGISTICS AND SUPPLY 75 3-1-0
HC21/6C/LSM CHAIN MANAGEMENT 4 5 40 60 100

HC21/6C/PRO PROJECT AND VIVA VOCE 8 75 3-2-0 100

PART- V EXTENSION ACTIVITY 1

TOTAL 29 25

TOTAL COURSE CREDITS 167

23
 COURSE PROFILE – SEMESTER I

TOT L-T-
HRS AL P END
COURSE COURSE TITLE CREDI /WK HRS CA SEM TOT
CODE TS AL

FOUNDATION LANGUAGE I 3 4 60 40 60 100

FOUNDATION FOUNDATION ENGLISH I 3 4 60 40 60 100

2-4-0

HC21/1C/FAG FINANCIAL ACCOUNTING 4 6 90 40 60 100

BANKING THEORY, LAW 75 3-2-0

HC21/1C/BTP & MODERN PRACTICE 4 5 40 60 100

HC21/1C/POM PRINCIPLES OF MANAGEMENT 4 4 60 2-2-0 40 60 100

MA21/1C/BMM BUSINESS MATHEMATICS 4 5 75 40 60 100

PART- IV ENVIRONMENTAL STUDIES 2 2 30 2-0-0 -- 50 50

TOTAL 24 30

24
 SEMESTER – I

FINANCIAL ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: HC21/1C/FAG

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

COURSE OBJECTIVES:
To enable the students to

1. Gain knowledge of accounting concepts and conventions.

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

COURSE OUTLINE:

UNIT I
Accounting structure –Basic Accounting Concepts and Conventions-Accounting
equation -Methods of accounting– Distinction between reserves and provisions. Rectification of
Errors - Bank Reconciliation Statement. (15
hrs)

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

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

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

THEORY: 20% PROBLEMS:80%

25
RECOMMENDED TEXTBOOKS:
1. Reddy T.S &Murthy.A,Financial Accounting,5TH Ed., Margham Publication 2007
2. Gupta .R.L & Gupta .V.KFinancial Accounting,6thEd.,Sultan Chand &Sons,New Delhi, 2005

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

SWAYAM/ MOOC/ NPTEL COURSE:

1. Financial Accounting by By Prof. Varadraj Bapat, IIT Bombay.

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

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

COURSE OUTCOMES: The students will be able to

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 2 1 0 2
CO2 2 3 3 3 2

26
 CO3 2 2 1 3 2
CO4 2 2 2 3 2
CO5 2 2 3 3 2
AVERAGE 2.2 2.2 2 2.4 2
KEY:STRONGLY CORELATED-3 MODERATELY
CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN-UG*

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40
K2, K 3 C-2/4x20 500 40
marks

DISTRIBUTION OF QUESTIONS:

SECTIO
N/ UNIT I II III IV V Total

Theo Pro Theo Prob The Probl The Prob Theo Proble
ry ble ry lem ory em ory lem ry m
m
A 1 1 1 1 1 1 1 1 1 1 10

B 1 1 - 2 - 1 - 1 - 2 8

C 1 - - 1 - 1 - 1 - - 4

27
Section C contains a compulsory Case study Question and that can be taken from UNIT 2, 3 and 4

28
 SEMESTER – I

BANKING THEORY, LAW AND MODERN PRACTICES

TOTAL HOURS: 75 COURSE CODE: HC21/1C/

BTP CREDITS: 4 LTP: 3 2 0

COURSE OBJECTIVES:
To enable the students to:
1. Get familiarized with the concept of banking and role played by RBI.
2. Learn Secured Advances and Modes of Creating Charge.
3. Gain knowledge on Negotiable Instrument Act ,1881 and Cheques
4. Understand the concepts relating to Collecting Banker and Paying Banker
5. Gain insight on Modern Banking Service

COURSE OUTLINE

UNIT I:
Definition of Banks – Functions of Commercial Banks- Primary Functions- Deposits–
Loans and advances – Principles of sound lending - Style of credit – Classification of loans and
advances -Consortium Advances – Participation Certificates - Credit Creation – Mechanism and
limitations of credit creation – RBI – Functions-RBI as note issuing authority - as banker to
Government – as banker’s bank – as lender of last resort – Regulatory and Supervisory
Functions- Promotional and Developmental Functions - Monetary policy of RBI – Bank Rate
Policy – Repo Rate - CRR – Incremental CRR –SLR –- Selective credit control-Financial
Inclusion. (15 hrs)

UNIT II:
International Banking Overview – A Conceptual Framework- Evolution of International Banking-
Foreign Banks in India- International Banking and Economic Development- Interbank Market-Non-
Financial Banking Company ( NFBC)- Introduction – Definition-Registration and Regulation by RBI-
Distinction between NBFC and a Bank- Classification of NBFC (10 hrs)

UNIT III:
Introduction to Negotiable Instruments Act, 1881 – Definition –Promissory Note- Bill of
Exchange-–Endorsement of Negotiable Instruments – Essentials of Endorsements – Kinds of
Endorsements- Cheque – Features -Crossing of cheques- Kinds of crossing - Forged Instrument-
Bouncing of cheques and their implications-Holder and Holder in Due Course- Payment in Due
course- Holder for value (15 hrs)

UNIT IV: -
Payment of cheques – Precautions to be taken by the paying Banker – Duties of Paying
Banker -Statutory protection - Collection of cheques – Legal Status of the collecting Banker-
Duties and liability of the collecting Banker – Statutory protection- Reserve Bank’s Instructions
to Collecting Banks. (20 hrs)

29
30
UNIT V:

Banker and Customer relations- Know Your Customer (KYC) guidelines - Anti
Laundering ( in Brief)- E-Banking –Merits and Demerits- Modern Banking Services- Core
Banking Solutions (CBS)-Home Banking- Tele Banking- Mobile Banking- Gold Banking-
Offshore Banking- Automatic Teller Machine ( ATM) -Usage and Latest Regulations– Debit and
Credit Cards- Smart Cards-White Label ATM- Real time Gross Settlement (RTGS), Electronic
Fund Transfer at point of sale (EFTPOs)- National Electronic Fund Transfer( NEFT)- Immediate
payment service (IMPS)- VSAT- SWIFT-Meaning – Differences-. Social Responsibilities of
Banks
(15 hrs)

RECOMMENDED TEXTBOOKS:
1.Sundharam.K.P.M and Varshney.P.N,Banking Theory, Law and Practice, Sultan
Chand and Sons
2. Santhanam.B ,Banking Theory, Law and Practice- Margham Publications
3.
REFERENCE BOOKS:
1. BharathiPathak -Indian Financial System, Dorling Kindersley
2. Dr S Gurusamy,Banking Theory, Law and Practice , Tata McGraw-Hill
Publishing Company Ltd
3. Shelagh Heffernan, Modern banking, Wiley
4. Dr. Gurusamy.S –Financial Services,TataMcgraw hill
5. Dr.Mageshwari. S.N, Banking Theory Law & Practice, Sultan Chand &Sons,New Delhi.
6. Gurumurthy.S – Indian Financial System,TataMcgraw hill
7. Machiraj - Indian Financial System,Vikas publishing house,
8. Tannan M.L, Banking Law & Practices, Wadheve Publishers, Mumbai.

SWAYAM/ MOOC/ NPTEL COURSE:

Management of Commercial Banking by Prof. Jitendra Mahakud, IIT Kharagpur

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

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

31
 COURSE OUTCOMES:

The student will be able to:

CO Number CO STATEMENT
CO 1 Be Conversant with banking law’s historic development and how it shaped
today’s bank regulatory regime.
CO 2 Analyze different Modes of creating charge related to Secured Advances
CO 3 Develop understanding on Negotiable Instruments Act, 1881 and Crossing of
cheques
CO 4 Understand various aspects of Collecting Banker and Paying Banker
CO 5 Develop in-depth understanding on concepts relating to Modern Banking

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 2 2 2
CO2 3 2 1 2 2
CO3 2 3 3 2 2
CO4 3 3 2 2 2
CO5 2 2 2 3 2
AVERAGE 2.8 2.8 2 2.2 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content, Videos-Problem Solving-
Group Discussion-Quiz-Seminar-Peer Learning

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20

32
 Answer all the 100
questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
questions

K2, K 3 C-2/4x20 marks 500 40

Answer any two
questions

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 2 1 1 2 2 8
C 1 1 1 1 - 4
Section C contains a compulsory Case study Question and that can be given from UNIT III

33
 SEMESTER – I

PRINCIPLES OF MANAGEMENT

TOTAL HOURS: 60 COURSE CODE: HC21/1C/POM

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

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

COURSE OUTLINE

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

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

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

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

UNIT-V:
Directing – meaning – characteristics – techniques. Supervision – meaning – qualities – functions
of supervisor. Communication – meaning – nature – importance. Channels – methods –barriers- gateways
to make it effective. Control – meaning – elements – need – control process. Reporting – significance –
advantages – effective ways of reporting to management.
(10 hrs)

34
RECOMMENDED BOOKS
1. Dr.Gupta.C.B. Business Management, Sultan Chand & Sons.
2. Prasad L.M., Principles & Practice of Management, Sultan Chand & Sons.

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

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

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

COURSE OUTCOMES: The Students will be able to:

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 2 2 2 2
CO2 3 2 3 2 2
CO3 2 2 2 3 2
35
 CO4 2 2 2 3 2
CO5 2 2 3 3 2
AVERAGE 2.4 2 2.4 2.6 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLYCORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN-UG*

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40
K2, K 3 C-2/4x20 500 40
marks

DISTRIBUTION OF QUESTIONS

SECTION/ I II III IV V TOTAL

UNIT
THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 1 1 2 2 2 8
C -- 1 1 1 1 4
Section C contains a compulsory Case study Question and that can be taken from UNIT II, III,
IV and V

36
 COURSE PROFILE – SEMESTER- II

TOT L-T-P

HRS AL END
COURSE COURSE TITLE CREDI /WK HRS CA SEM TOT
CODE TS AL

FOUNDATION LANGUAGE II 3 4 60 40 60 100

FOUNDATION FOUNDATION ENGLISH II 3 4 60 40 60 100

ADVANCED 90 2-4-0
HC21/2C/AFG FINANCIAL 4 6 40 60 100
ACCOUNTING

HC21/2C/COL COMMERCIAL LAW 4 5 75 3-2-0 40 60 100

HC21/2C/IRM PRINCIPLES OF INSURANCE AND 4 4 60 3-1-0 40 60 100

RISK MANAGEMENT

MA21/2C/OPT OPTIMIZATION TECHNIQUES 4 5 75 40 60 100

PART- IV VALUE EDUCATION 2 2 30 2-0-0 -- 50 50

TOTAL 24 30

37
 SEMESTER – II

ADVANCED FINANCIAL ACCOUNTING

TOTAL HOURS: 90 COURSE CODE: HC21/2C/AFG

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

COURSE OBJECTIVES:
To enable the students to
1. Understand the concepts of Partnership relating to admission, retirement and death of a partner.
2. Familiarize with the procedures for dissolution of a firm and insolvency of partners.
3. Gain knowledge on computation of claims under Fire insurance accounts.
4. Prepare hire purchase system
5. Acquire knowledge on Investments Accounts.

COURSE OUTLINE:

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

UNIT II
Dissolution- Insolvency of a partner-Garner Vs Murray -Insolvency of more than
one and all partners-Piecemeal Distribution –Proportionate Capital Method and Maximum
Loss method
(21hrs)

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

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

UNIT V
Investment Accounts-AS13 on Investments -Purchase and Sale of Investments-
Cum Interest and Ex-Interest Quotation -Accounting treatment of Investments-Columnar
Investments. (14 hrs)

THEORY:20% PROBLEMS:80%

38
RECOMMENDED TEXTBOOK
1. Reddy T.S &Murthy.A,Financial Accounting,5TH Ed., Margham Publication 2007
2. Gupta .R.L & Gupta .V.K Financial Accounting,6thEd.,Sultan Chand
&Sons,New Delhi, 2005

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

SWAYAM/ MOOC/ NPTEL COURSE:

1. Financial Accounting by By C.S. Dr. Manish Sitlani , Devi Ahilya Viswavidyalaya, Indore
2. Financial Accounting by Mona Stephens, Faculty Lead, SHNU

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

E-LEARNING RESOURCES:

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

COURSE OUTCOMES:
The students will be able to
CO Number CO STATEMENT
CO 1 Explain the concepts of Partnership with respect to admission,
retirement and death.
CO 2 Analyze the procedure for dissolution and insolvency.
39
 CO 3 Prepare insurance accounts.
CO 4 Understand and apply the various aspects of hire purchase system
CO 5 Prepare Investment accounts

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40
K2, K 3 C-2/4x20 marks 500 40

DISTRIBUTION OF MARKS

SECTIO
N/ UNIT I II III IV V Total

Theo Prob Theor Probl The Proble The Probl Theo

ry lem y em ory m ory em ry Problem

40
A 1 1 1 1 1 1 1 1 1 1 10

B - 2 - 1 - 1 1 1 - 2 8

C 1 0 0 1 0 1 0 1 0 0 4

Section C contains a compulsory Case study Question and that can be taken from UNIT I,II,IV

41
 SEMESTER – II

COMMERCIAL LAW

TOTAL HOURS: 75 COURSE CODE: HC21/2C/COL

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

COURSE OBJECTIVES:

To enable the students to

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

UNIT I
Introduction: The Indian Contract Act 1872- Meaning and definition of contract–Nature of contract –
Essential elements of a valid contract- Classification of contracts- Offer and Acceptance – Meaning-
Definition-Rules relating to offer-tenders-Types of offer-Acceptance: Meaning and definition-Who can
acc - Legal rules as to acceptance- Communication of offer and acceptance- Revocation of offer and
acceptance - Consideration-Meaning and definition-Legal rules relating to consideration-stranger to
contract and consideration- Contracts without consideration – capacity to contract – Minors-Rules
relating to agreements with minors - Persons of unsound mind-Free consent- Meaning and definition of
free consent – Coercion-fraud- Misrepresentation - Difference between fraud and misrepresentation -
Undue influence- Mistake - types of mistakes.

(15 hrs)
UNIT II
Legality of object – When is consideration or object unlawful? - Illegal agreements and agreements
opposed to public policy-Void Agreements – Contingent contracts – Meaning and Definition- Rules
regarding Contingent Contracts – Wagering Agreements - Performance of contract – Tender - Meaning
and definition - Offer to perform - Contracts which need not be performed – Persons allowed to
perform a contract - Devolution of joint rights and liabilities - Persons allowed to demand for the
performance - Time and place of performance - Performance of reciprocal promises - Time as the
essence of contract - Appropriation of payments - Assignment of contracts - Discharge of Contract –
Meaning, Definitions – Modes of discharge of contracts - Remedies available for breach of contracts -
Quasi contracts - Meaning and Definition - Types of Quasi Contracts.
(23 hrs)
UNIT III
Contract of Agency – Definition of principal and agent - Creation of agency- Classification of agents-
Relationship between principal and agent- Rights and duties of principal - Relationship between the
principal and third parties- – Delegation of authority – Personal liability of agent – Termination of
agency.

42
 (10 Hrs)

UNIT IV
Contract of Indemnity and Guarantee: Essential Features of contract of Indemnity-Distinction between
indemnity and guarantee-Kinds of guarantee - Time of commencement of indemnifier’s liability -
Duties and liabilities of surety - Discharge of surety - Contract of Bailment and Pledge: Bailment:
Meaning - Duties and rights of bailor and bailee - Difference between bailment and pledge - Rights
and duties of pawnor and Pawnee.

(15 Hrs)
UNIT V
Sale of goods – Formation of Contract of Sale- Sale and hire purchase agreement - Sale and bailment
- Sale and agreement to sell – Subject matter of contract of sale – Effect of destruction of goods - Document
of title to goods- Price - stipulations to time - condition and warranties – Express and implied conditions in
warranties - Caveat emptor - Transfer of property - Sale by non-owners – Exceptions - Delivery of goods -
Rules as to delivery of goods- Rights and duties of the buyer - Unpaid seller - Rights of Unpaid seller –
Remedies for Breach of contract of sale - Auction sales.
(12 Hrs)

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

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

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

43
 E-LEARNING RESOURCES:
https://www.jusprudentia.com/ https://www,indiacode.nic.in https://
www.incometaxindia.gov.in https://legalservice india.com https://
www.lawsofbusiness.com/

COURSE OUTCOMES: The students will be able to

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 2 2 2 2
CO2 3 2 2 2 2
CO3 3 2 2 2 2
CO4 3 2 3 2 2
CO5 3 2 3 2 2
AVERAGE 3 2 2.4 2 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
44
 Lecture (Chalk and Talk-OHP-LCD)
Blended Classroom-E Content,
Videos-
Problem Solving-Group Discussion-Role
Modelling Quiz-Seminar

QUESTION PAPER PATTERN

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40

K2, K 3 C-2/4x20 500 40

marks

DISTRIBUTION OF QUESTIONS
SECTION/ UNIT I UNIT II UNIT III UNIT IV UNIT V TOTAL
UNIT

SEC A 2 2 2 2 2 10

SEC B 1 1 2 2 2 8

SEC C 1 1 1 - 1 4

* Section C contains a compulsory Case study Question and that can be taken from UNIT I & II

45
 SEMESTER – II
PRINCIPLES OF INSURANCE AND RISK MANAGEMENT

TOTAL HOURS: 60 COURSE CODE: HC21/2C/IRM

CREDITS: 4 LTP:31 0

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

COURSE OUTLINE
UNIT-I
Introduction:Insurance-Meaning-Definition–Nature-Functions-Classification-Principles-
Role and Importance of Insurance- Double Insurance and Reinsurance-Evolution of Insurance
Organisations -Role of IRDA Act 2002 (10 hrs)

UNIT-II
Life Insurance: meaning- Definition- Characteristics-Advantages- life vs nonlife
Insurance- Scientific and Fundamental Principles of Life Insurance -Procedure for Effecting Life
Insurance Life Insurance Products- Whole Life- Endowment-Term Insurance-Annuities-
Pensions-Group Insurance- Risk or Underwriting of risk- types of Risk- sources –Methods- Life
Insurance Premium setting-Mortality Table- meaning- features- types- Actuary- Meaning- Role of
an Actuary in Life Insurance Company Assignment- Nomination-Claim Management-Surrender
value. (15hrs)

UNIT - III
General Insurance: Fire Insurance- meaning- definition- Features- Scope- Procedure-Fire
Policies-Payment of Claims-Average clause- Marine Insurance Policies- meaning- Types- Lloyd’s
Association- Procedure- Premium Calculation- Factors to be considered for Rating- Rating of
Hull, Cargo- Marine Loses-Procedure for payment of claim

( 1 5 h r s )
UNIT IV
Miscellaneous Insurance: Motor Vehicle Insurance- Fundamental Principles- types-
procedure-Conditions Claim- Insurance Ombudsman- Burglary and Personal Accident Insurance-
Health Insurance- Rural Insurance in India
(10 hrs)

UNIT-V
Risk Management: Definition of Risk- Features- Causes- Risk vs Uncertainty -

46
Classification- Risk Management- Definition-Benefits-Risk management Process- Setting the
objectives of risk Management- Risk Identification- Risk Impact Analysis- Risk Strategy. Third
Party Administrator (TPA)- Meaning- Role and importance of TPA in Insurance Company.
(10 hrs)

RECOMMENDED TEXT BOOKS:

1. George E. Rejda, Principles of Risk Management and Insurance, Prentice Hall Publications
2. Dr.Murthy, Principles and Practice of Insurance, Margham Publication.

REFERENCE BOOKS:
1. AnandGanguly, Insurance Management, New Age
International Publications.
2. BodlaB.S, M.C. Garg and K.P. Singh, Insurance – Fundamentals, Environment
and Procedures, Deep & Deep Publications
3. Mishra M.N, Insurance Principles & Practice, S.Chand& Sons, New Delhi.
4. Srivatsava. D.C and ShashankSrivatsava , Indian Insurance
Industry Transition and Prospects, New Century Publication.
5. Tripathi, Insurance Theory & Practice, Prentice hall of India, New Delhi

SWAYAM/ MOOC/ NPTEL COURSE:

Financial Analysis of Insurance Companies- Industry Overview - Edx

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

E-RESOURCES

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

COURSE OUTCOMES:
The student will be able to:
CO Number CO STATEMENT
CO 1 Gain knowledge on key concepts and IRDAI regulations.

47
CO 2 Learn the characteristics of life insurance; distinguish between the various
classes of insurance and the procedures for effecting it.
CO 3 Explain the conditions and procedures of Fire and Marine insurance policies
CO 4 Discuss the conditions relating to the miscellaneous insurance policies.
CO 5 Know about the procedures for effecting Risk Management

48
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 2 2 2
CO2 3 3 2 3 3
CO3 3 3 3 2 3
CO4 3 3 1 2 2
CO5 3 2 2 2 2
AVERAGE 3 2.8 2 2.2 2.4

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20
Answer all the 100
Questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
Questions
K2, K 3 C-2/4x20 marks 500 40
Answer any two
Questions

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY

49
A 2 2 2 2 2 10
B 1 2 2 2 1 8
C 1 1 1 - 1 4
*Section C contains a compulsory Case study Question and that can be taken from UNIT II

50
 COURSE PROFILE – SEMESTER- III

TOT L-T-
COUR TITLE OF AL P END
SE THE PAPER CREDI HRS/WK HRS CA SEM TOT
CODE TS AL

INTERNATIONA 60 3-1-0
L BUSINESS
HC21/3C/IBE ENVIRONMENT 4 4 40 60 100

CORPORAT 75 3-2-0
HC21/3C/CAG E 4 5 40 60 100
ACCOUNTI
NG

BUSINESS 60 3-1-0
HC21/3C/BST STATISTI 4 4 40 60 100
CS

ELEMENTS 75 3-2-0
OF COST
HC21/3C/ECG ACCOUNTIN 4 5 40 60 100
G

CONTEMPORA 75 3-2-0
HC21/3C/ RY MARKETING 4 5 40 60 100
CMG

ECONOM 75
IC
BE21/3C/EAB ANALYSI 4 5 40 60 100
S FOR
BUSINES
S

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

HC21/3I/IPR INTERNSHIP 7 100

TOTAL 33 30

51
 SEMESTER III
INTERNATIONAL BUSINESS ENVIRONMENT
CORE: 9 Course code: HC21/3C/IBE
Teaching Hours: 60 Credits: 4
LTP: 3 1 0

Objectives
To enable the students to
1. Gain knowledge on the various dimensions of the environment in which international business
firms operate
2. Understand the formulation of strategy and the various approaches of internal analysis of an
organization
3. Familiarize with foreign direct investment , MNCs ,globalization trade blocs and its implications
on industrial sectors
4. Analyse various current issues on international trade ,wto agreements and other international
organisations and its impact on India
5. Explain the concepts of business ethics corporate governance and corporate social responsibility
and its implications on business

COURSE OUTLINE
UNIT I
Dimensions of International business environment- Economic, political, cultural, social, legal,
demographic, governmental, technological, natural environment- -Balance of Trade- Balance of
Paymenyt-Theories of International trade environmental analysis- need, importance, approaches-
ETOP and forecasting techniques.
(10Hrs)
UNIT II
Strategic management : formulation of strategy – tows matrix , BCG model , GE nine cell model-
Organisational analysis- need, Approaches-SAP, SWOT Analysis-Porter’s Five Force model-GAP
analysis.
(10Hrs)
UNIT III
Global environment- globalization – Rationale, significance, strategies for globalization, Foreign
Trade Policy- MNCs- characteristics of MNC and models of MNC-Advantages & Disadvantages of
MNCs , FDI in India- Meaning factors influencing FDI -Trade blocs –NAFTA,ASEAN,
SAARC,EFTA, APEC, MERCOSUR, COMESA
( 10Hrs)
UNIT IV
Economic and business environment- agreements and current issues- WTO,TRIMS, and
TRIPS,IPRS–concepts, features and requisites for registration of intellectual property, implications
to India. Other international organisations- IMF, IBRD, IFC (15Hrs)

UNIT V
Social environment – business and society- corporate social responsibility- Argument for and
against corporate social responsibility-factors pressuring social responsiveness-barriers to social
responsibility corporate governance- factors influencing corporate governance -mechanism for
corporate governance Business Ethics- nature of ethics-sources of business ethics-unethical
business practices-importance of ethics-ethical dilemmas –managing ethics in business

(15Hrs)

RECOMMENDED TEXTBOOKS
1. Aswathappa.K, Essentials of business management, Himalaya Publishing House, Mumbai.
52
 2. R.M Srivastava and Subhra Verma,Strategic Management , PHI learning Publisher.

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

MOOC/SWAYAM/NPTEL Cources
International Business by prof J K Nayak, IIT Roorkee

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

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

COURSE OUTCOMES:
The students will be able to

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

CO 2 Outline the importance of internal analysis for an organisation

CO 3 outline the various challenges faced by Indian business enterprises in the

era of globalisation and with the entry of multinational companies

CO 4 Analyse and implicate the role of WTO agreements and other

international organisations and their impact on Indian industries. Gain
foundation knowledge on IPRS and registration of Intellectual property
CO 5 Relate the relevance of corporate governance and professional ethics for
business firms.

53
 MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

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

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

QUESTION PAPER PATTERN

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 50 20
marks 100
K1, K 2 B-5/8x8 200 40
marks
K2, K 3 C-2/4x20 500 40
marks

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 1 2 1 2 2 8
C 1 - 1 1 1 4
*NOTE: Section C is a compulsory case study question and can be taken from Unit I or III OR
IV or V

54
55
 SEMESTER – III
CORPORATE ACCOUNTING
TOTAL HOURS: 75 COURSE CODE: HC21/3C/CAG
CREDITS: 4 LTP: 3 2 0

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

COURSE OUTLINE
UNIT I
Issue of shares – Forfeiture and reissue of shares – lien of shares-Bonus shares- rights
issue of shares, Employee stock option scheme-Buy back of shares-Underwriting of shares –
Complete underwriting-partial underwriting-firm underwriting- Different classes of shares.
(18 hrs)
UNIT II
Issue and – Types of debentures- Redemption of debentures –Methods of redemption
Conversion Method-Buying own debentures from open market ( Ex-Interest, Cum-Interest
Quotations- Sinking Fund Method-Insurance Policy Method-Redemption of Preference shares.
(18 hrs)
UNIT III
Profits prior to incorporation – Final Accounts of Joint Stock Companies as per new
guidelines of Schedule III – Legal requirements – Calculation of managerial
remuneration.Components of financial statements – Uses of Financial statements – Financial
Statement analysis – Objectives and techniques. (12 Hrs)

UNIT IV
Alteration of share capital –Meaning of Alteration, Accounting treatment-Reduction of
share capital – Legal buy back of equity- Internal Reconstruction –Introduction, Meaning,
Importance, Accounting entries - Surrender of shares-Preparation of Reconstructed balance
sheet.
(12 hrs)
UNIT V
Liquidation – Meaning , Types, Statement of Affairs and Deficiency Account –
Preparation of Liquidator’s Final Statement of Account under Voluntary winding up, Order of
payment, Liquidators Remuneration, calculation of preferential creditors, list of contributors,
treatment of capital surplus, return of capital to shareholders having the same capital rights but
56
 different paid up capitals-Strike off process (15 hrs)

THEORY: 20% PROBLEMS:80%

RECOMMENDED TEXTBOOKS:
1. Gupta.R.L andRadhaswamy.M,Advanced Accountancy-II, Sultan Chand & Sons, New Delhi.
2. ReddyT.S&Murthy.A, Corporate Accounting, Margham Publications, Chennai.

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

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

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

COURSE OUTCOMES:
The students will be able to
CO Number CO STATEMENT
CO 1 Develop an understanding of conceptual framework on regulatory environment
in which the companies are formed and gain knowledge on Issue of Shares and
Debenture.
CO 2 Discuss accounting requirements for corporate groups and gain familiarity
with the theory underlying the methods for redemption of Debentures and
preference shares

57
CO 3 Demonstrate a thorough knowledge of relevant Accounting standards and the
ability to apply them to solve practical problems in the Final accounts of the
company.
CO 4 Develop knowledge on Alteration and Reduction of Share Capital
CO 5 Gain ability to prepare Liquidator’s Final Statement of Accounts.

58
 MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5

CO1 3 3 2 3 2

CO2 3 3 2 3 2

CO3 2 3 2 3 1

CO4 2 3 2 3 2

CO5 2 3 2 1 3

AVERAGE 2.4 3 2 2.6 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN-UG*

Question Paper should cover all the five units

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20
Answer all the 100
Questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
Questions
K2, K 3 C-2/4x20 marks 500 40
Answer any two
Questions

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

59
 T P T P T p T P T P

A 1 1 1 1 - 2 1 1 1 1 10
B 1 1 - 1 - 1 - 2 - 2 8
C* - 1 - 1 - 1 - - - 1 4
*Note: Section C contains a compulsory Case study Question and that can be taken from
UNIT I,II,III,V

SEMESTER III

BUSINESS STATISTICS

TOTAL HOURS: 60 COURSE CODE: HC21/3C/BST

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

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

COURSE OUTLINE:

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

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

UNIT III
Correlation –types of correlations - Karl Pearson and Spearman Rank correlation -
coefficient of correlation and probable error - coefficient of correlation in long term changes
and calculation of correlation in short term oscillations - Lag and lead in correlation.
(10 hrs)

UNIT IV
Simple Regression Analysis - Comparison of Correlation and regression analysis, Regression
lines, Regression equations - Regression equation in case of correlation table - Standard error
of estimate. (10 hrs)

60
UNIT V
Testing of Hypothesis- Large Sample Tests- Significance of Difference between
means ,standard deviation and proportions - Small Sample Tests-t test, F test- Non parametric
test- chi square test- test of independence of attributes and test of homogeneity- ANOVA (One
and Two way classification) (15 hrs)

20% THEORY AND 80% PROBLEM

61
RECOMMENDED TEXTBOOKS:
1. Gupta SP, Statistical Methods, Sulthan Chand & Sons, New Delhi
2. Vittal.P.R, Business statistics, Margham Publications

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

MOOC/ SWAYAM/NPTEL COURSE:

1. Probability and Statistics By Prof. Somesh Kumar, IIT Kharagpur.
2. Business Statistics By Dr Manju S, Maharani’s Women’s Commerce and Management College,
Mysore-570020

JOURNALS:
Journal of Statistics Education
1. Journal of the American statistical Association
2. Electronic Journal of Statistics
3. Annals of Probability and Statistics
4. International Journal of Statistics & Management Systems

E-LEARNING RESOURCES:

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

COURSE OUTCOMES:
The students will be able to

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

62
 MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 1 2 2 2
CO2 2 3 2 3 3
CO3 2 2 2 3 3
CO4 2 3 2 3 3
CO5 2 1 2 1 3
AVERAGE 2.2 2 2 2.4 2.8
KEY:STRONGLY CORELATED-3 MODERATELY CORELATED-2WEAKLY CORELATED-1 NO
CORELATION-0

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

QUESTION PAPER PATTERN-UG*

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40

K2, K 3 C-2/4x20 marks 500 40

Distribution of questions:

SECTION
/ UNIT I II III IV V Total

Pro Pro Pro Pro Pro

Theo ble The ble The ble The ble The ble
ry m ory m ory m ory m ory m
63
A 2 - 1 1 1 1 1 1 1 1 10

B 1 - - 2 - 1 - 2 - 2 8

C 1 - - 1 - 1 - - - 1 4

Section C contains a compulsory Case study Question and that can be taken from UNIT 2 or 3 or 5

64
 SEMESTER III

ELEMENTS OF COST ACCOUNTING

TOTALHOURS: 75 COURSE CODE: HC21/3C/ECG

CREDITS:4 L-T-P:320

Objectives: To enable the students to

1. Define the basic conceptual framework of cost accounting and estimate the different elements of
cost to prepare tenders and Quotation.
2. Identify the economical and effective methods of Inventory management.
3. Understand the various components of labour cost in order to control Labour turnover
4. Learn the methods of apportionment and absorption of overheads.
5. Describe the use and implications of various modern methods of costing.

COURSEOUTINE

UNIT-I
Nature and significance of Cost Accounts – Financial vs. Cost Accounts – Definition of Cost
Accounting – Meaning, scope, objectives, importance, advantages and limitations of Cost
Accounting–Introduction to Cost Accounting Rules and Accounting Standard– Cost centre–Profit
centre. Cost classification and cost concepts – Elements of cost – Preparation of cost sheets –
Tenders and quotations. (12hrs)

UNIT-II
Material Management and Stores Control – Purchase routine- Stock levels – Stockturnover ratio –
Bin card – Stores ledger– Perpetual inventory system – ABC method of stock control –Material
handling – Control of wastage, scrap, spoilage and defectives –Pricing of issues – FIFO, LIFO,
HIFO, base stock, simple average, weighted average, standard price, inflated price and market price
methods. (18hrs)

UNIT-III
Labour cost –Time card and job card – Overtime and idle time – Labour turnover –Methods of
wage payment–Methods of incentive schemes. (15hrs)

UNIT-IV
Overheads–Factory,administration,selling and distribution–Classification–
Allocation– Apportionment and absorption of factory overheads– Machine Hour Rate
(15hrs)

UNIT-V
Meaning of Activity based costing – Cost drivers. Life cycle costing – Throughput costing –
concept - Throughput Accounting Ratio – Target Costing – meaning - Target costing in service and
manufacturing industries. Transfer Pricing- Performance analysis in non-profit organizations.
(15hrs)
THEORY20%PROBLEMS80%
65
RECOMMENDED BOOKS
1. Dr. Maheswari S.N, Principles of Cost Accounting, Sultan Chand & Sons.
2. Reddy T.S. and Hari Prasad Reddy.Y, Cost Accounting, Margham Publications

REFERENCE BOOKS
1. Jain S.P and Narang K..L, Cost Accounting, Kalyani Publishers.
2. Khan M.Yand Jain .PK., theory and Problems in cost accounting, Tata McGraw– Hill
3. Dr.Murthy. A and Dr.Guruswamy, Cost Accounting, Vijay Nichole Publications
4. Pillai R.S.N and Bagavathi,.V Cost Accounting, S.Chand.
5. Saxena .V.K and Vashist,C..D. Cost Accounting, Sultan Chand & Sons.
6. Edward J.Vanderbeck, Principles of Cost Accounting, South-Western Cengage Learning
7. William N. Lanen, Shannon W. Anderson and Michael W.Maher, Fundamentals of Cost
Accounting,Mcgraw- Hill
8. Charles T.Horngren, Srikant M.Datar and Madhav v.Rajan, Cost Accounting a Managerial
Emphasis 5th edition
9. Colin Drury, Management and cost Accounting, Cengage Leaning 8th edition

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

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

SWAYAM/MOOC/NPTELCourses
Cost Accounting by Prof.Varadraj Bapat, IIT Bombay

COURSE OUTCOMES:The students will be able to :

CO Number CO STATEMENT
CO 1 Discuss the scope of cost accounting and Classify the direct and indirect
costs and its implication in fixing the selling price of a product
CO 2 Assess the ideal quantity of levels of stock to be
maintained and identify the appropriate method of pricing of
material issues.
CO 3 Computation of Labour cost and ascertain the metho of wage payment to
control Labour turnover.

66
 CO 4 Prepare Cost data for allocation and apportionment of overheads and
computation of Machine hour rate.
CO 5 Understands the relevance of modern methods of costing and application
of Analytical skill to scrutinize ways of computing costs.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 2 2 2 2
CO2 2 2 2 3 2
CO3 2 2 3 3 2
CO4 2 2 3 2 2
CO5 2 2 3 2 2
AVERAGE 2.2 2 2.6 2.4 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN-UG*

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 50 20
marks 100

K1, K 2 B-5/8x8 200 40

marks
K2, K 3 C-2/4x20 500 40
marks

67
 SECTI I II III IV V TOTAL
ON
/
UNI
T
T P T P T P T P T P
A 1 1 1 1 1 1 1 1 - 2 10
B 1 1 1 1 - 1 - 1 - 2 8
C - 1 - 1 1 - - 1 - - 4
Section C contains a compulsory Case study Question and that can be taken from UNIT II , III and IV

SEMESTER III

CONTEMPORARY MARKETING

TOTAL HOURS: 75 COURSE CODE: HC21/3C/CMG

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

COURSE OBJECTIVES:

To enable the students to

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

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

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

UNIT III
68
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Marketing Mix: Product- product mix, product line- product life cycle- new product
development – Branding , types – Brand equity- building-strategy. Packaging. – kinds-
labelling. (16 Hrs)

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

UNIT V
Recent trends in marketing – E – Tailing –-Rural Marketing-Social Marketing – Green
Marketing - Social media marketing- Influencer Marketing- Ethics in marketing - Marketing
Models-B2C-B2B-C2C-C2B
(14 Hrs)

RECOMMENDED TEXTBOOKS:

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

REFERENCE BOOKS:

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

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

JOURNALS:

1. Indian Journal of Marketing

2. Journal of Marketing Research
3. International Journal of Research in Marketing
4. International Journal of Marketing Studies
5. International Journal of Marketing Management

E-LEARNING RESOURCES:
69
http://www.consumerpsychologist.com
https://www.marketingmix.co.uk
https://www.lumenlearning.com
http://www.college.cengage.com
https://www.managementstudyguide.com

MOOC/NPTEL/SWAYAM

Introduction to Marketing Essentials by By Prof. Zillur Rahman | IIT Roorkee

Consumer behaviour by Dr.Mamta Brahmbatt, B.K School of Professional studies and
management,Gujrat

COURSE OUTCOMES: the students will be able to

CO Number CO STATEMENT
CO 1 Demonstrate strong understanding of marketing and its function

CO 2 Compare and assess the current marketing trends and

emerging ones
CO 3 Analyze and explain the patterns of consumer
behavior
CO 4 Identify the newer pricing techniques
CO 5 Understand and evaluate the ethics and its issues in
marketing

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

70
 Blended Classroom-E Content,
Videos- Group Discussion-Role
Modelling Quiz-Seminar
Case study

QUESTION PAPER PATTERN-

Knowled Section Wor Mark Total

ge Level d s
Lim
it
K1 A-10X2 marks 50 20
K1, K 2 B-5/8x8 marks 200 40 100

K2, K 3 C-2/4x20 marks 500 40

DISTRIBUTION OF QUESTIONS:

SECTION/ I II III IV V TOTAL

UNIT
THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 1 2 2 2 1 8
C 1 1 1 1 - 4
● Sec on C contains a compulsory Case study Ques on and that can be taken from Unit I or
II or III or IV

71
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 SEMESTER III

SERVICE MARKETING
(Offered to Other Departments)

TOTAL HOURS: 30 COURSE CODE: HC21/2N/SMT

CREDITS: 2 LTP: 2 0 0

COURSE OBJECTIVES:
To enable the students to :
1. Gain knowledge on the growth and Concept of services
2. Gain knowledge on the characteristics and significance of service.
3. Understand the characteristics and importance of service mix.

UNIT 1 INTRODUCTION

Evolution and the growth of the service sector- activities coming under services- Reasons for the growth
of service sector- Concept of Service: meaning and definition of service- Components of Service-
Characteristics of service - Difference between Goods and Services in marketing- Comparison between
services and Goods -
(10 Hrs)
UNIT 2

Service Environment- Service Delivery- Classification of Service-impact of social environment on the

growth of services marketing-significance of services marketing-type of relationship a service
organisation should have with customers. (10
Hrs)

UNIT 3
Service Marketing Mix: Meaning- Definition- Characteristics- Service product- Price-Promotion- place-
People- Physical evidence and processes.
(10 Hrs)

RECOMMENDED TEXTBOOKS:
1. L.Natrajan, Service Marketing, Margam Publications
2. Vasanti Venugopal and Raghu V.N, Services Marketing, Himalaya Publishing House

REFERENCE BOOKS:
1. Jochen wirtz, Christopher lovelock, Services Marketing, Jayanta CHatterjee, 8th edition,
Pearson Publication
2. K.Rama Mohana Rao, Services marketing, 2nd Edition, Pearson
3. S P Mathur and Nishu Mathur, Service Marketing , 1st edition ,New age international publishers.
4. Dr.K.Karunakaran, Services marketing (texts and cases in indian context),,Himlaya publishing
house

JOURNALS:
Journal of services marketing , Emerald publishing
Service marketing quarterly
Journal of professional services marketing

E-LEARNING RESOURCES:
https://www.slideshare.net
72
 https://www.yourarticlelibrary.com
https://www.managementstudyguide.com

MOOC/SWAYAM/NPTEL Cources
Service marketing : Integrating people, technology and strategy by Prof. Zillur Rahman IIT Roorkee

COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Analyse the concept of service and its significance in marketing

CO 2 apply their knowledge on services in business

CO 3 Design a service product incoporating the marketing mix

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Word Mar Total

ge Level Limit ks
K1, K2 A-10/12X5 150 50 50
marks

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

73
 COURSE PROFILE – SEMESTER- IV

COUR TITLE OF TOT L-T-P

SE THE PAPER CREDI HRS/WK AL CA END TOT
CODE TS HRS SEM AL

SPECIAL 90 2-4-0
HC21/4C/SAS ACCOUN 4 6 40 60 100
TS

RESEARCH 60 3-1-0
HC21/4C/RHY METHODOLO 4 4 40 60 100
GY

COSTING 75 3-2-0
METHODS
HC21/4C/CTS AND 4 5 40 60 100
TECHNIQUE
S

FINANCIAL 60 3-1-0
MARKETS
HC21/4C/FLS AND 4 4 40 60 100
SERVICES

COMPUTER 60 2-2-0
APPLICATION
HC21/4C/CAB IN BUSINESS 4 4 40 60 100

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

TOTAL 26 30

74
 SEMESTER – IV
SPECIAL ACCOUNTS

TOTAL HOURS: 90 COURSE CODE: HC21/4C/SAS

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

COURSE OBJECTIVES: To enable the students to:

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

COURSE OUTLINE:
UNIT I
Valuation of Goodwill- meaning of Goodwill-Need for Valuation of Goodwill- Factors
Affecting Valuation of Goodwill-Methods of Valuation- average Profit method- super Profit
Method- Annuity Method- Capitalization Method- Valuation of shares- Need for valuation-
Net Assets Method- Yield Method- Fair Value Method. (20 hrs)

UNIT II
Accounting for Mergers and Amalgamation as per INDAS 103- Amalgamation and External
Reconstruction- Purchase Consideration- Computation of Purchase Consideration- Methods of
Accounting- Inter Company Owings- Inter Company Holdings-Absorption – De-Mergers
(Introduction) (20 hrs)

UNIT III
Meaning of Holding and Subsidiary Company- Consolidation of Balance Sheet of Holding
and Subsidiary Company- Calculation of Cost of Control- Minority Interest- Treatment of
Unrealized Profit of stock and Assets- Revaluation of Assets and Liabilities- Inter Company
Owing- Preference shares- Issue of Bonus Shares- Proposed Dividend- Preparation of
Consolidated balance sheet with one subsidiary company
(20 hrs)

UNIT IV
Banking Company Accounts-Preparation of Profit and loss Account-Balance sheet- Insurance
Company Accounts – Life Insurance and General Insurance under IRDAI 2002- Preparation
of Final Accounts of Insurance Companies- Preparation of Final Account-Revenue Account-
Profit and Loss Account- Balance sheet. (20 hrs)

UNIT V
Accounting for price level changes- Introduction to Inflation Accounting- meaning- Limitation

75
of Historical Accounting- Objective- Advantages and limitations- methods of Inflation
Accounting- Human Resource Accounting- Objectives- Valuation- Cost Based- Value Based-
Recording and Presenting in Financial Statement (10 hrs)
THEORY:20% PROBLEMS:80%

RECOMMENDED TEXTBOOKS:
1. Reddy.T.S&Murthy.A ,2006, Corporate
Accounting,5thEd.,MarghamPublications,Chennai
2. Jain.S.P andNarang.K.L. Corporate Accounting, Kalyani Publishers
REFERENCE BOOKS:

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

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

JOURNALS:

1. International Journal of Accounting and Taxation

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

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

COURSE OUTCOMES: The students will be able to:

CO Number CO STATEMENT
CO 1 Analyse and use the different techniques for
the valuation of shares
CO 2 Compare, analyze and understand the concepts of
Mergers and Amalgamation
CO 3 Appy their knowledge of accounting treatment and
transaction for Holding companies.

76
CO 4 Use the techniques of preparing P&L and balance
sheet for banking and Insurance companies
CO 5 Exhibit strong understanding of the concepts of
Inflation Accounting and Human Resource
Accounting

77
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 2 3 2
CO2 3 3 3 3 2
CO3 3 3 3 3 2
CO4 2 1 3 3 3
CO5 3 1 3 3 3
AVERAGE 2.8 2.2 2.8 3 2.4

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20
100

K1, K 2 B-5/8x8 marks 200 40

K2, K 3 C-2/4x20 marks 500 40

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

T P T P T p T P T P

A 1 1 - 2 - 2 1 1 1 1 10
B 1 1 - 1 1 1 - 1 - 2 8
C* - 1 - 1 1 - 1 - - 4
*Note: Section C contains a compulsory Case study Question and that can be taken from
UNIT I,II,III,IV

78
 SEMESTER – IV

RESEARCH METHODOLOGY

TOTAL HOURS: 60 COURSE CODE: HC21/4C/RHY

CREDITS: 4 LTP : 3 1 0

COURSE OBJECTIVES:

To enable the students to:

1. Understand the relevance of various concepts in research.
2. Know the preparation of literature review and different scaling techniques.
3. know the various methods of data collection and its utilisation
4. Understand the usage of various sampling techniques.
3. Organize and conduct research project in various fields of commerce.

COURSE OUTLINE

UNIT-I

Introduction to research methodology- meaning - purpose- Types of Research, - Research

Process- Problems faced by researchers in India- Steps in selection and formulation of a
research problem- Qualities of a Good Researcher- Research Design: Concepts, Types
(Descriptive, Correlation, Experimental, Diagnostic, Explanatory). (14Hrs)

UNIT-II

Literature review – Sources – Citation – Different types of Literature-Process of Literature

Review- APA format -Measurement and scaling techniques- Classification of measurement
Scales-Goodness of Measurement Scales-Sources of Error in measurement (10 Hrs)

UNIT-III

Data collection- Meaning- Types of Data- Difference between Experiment and Survey-
Methods of Data Collection : methods of Collecting Primary Data – other methods of data
collection-projective techniques - methods of collecting Secondary data. (13 Hrs)

UNIT-IV

Sampling and Methods of Sampling-Non Probability methods-Judgement, Convenience and Quota

Sampling and Probability Sampling Methods –Simple sampling and Restricted Random sampling-
Stratified, Systematic and Cluster. (12 Hrs)

UNIT V

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

79
 Writing – Types of Reports - Layout of a Research Report – Mechanics of writing a research
report- Precautions to be taken for writing a research report- Oral Presentation
(11 Hrs)

RECOMMENDED TEXTBOOKS
1. C.R.Kothari & Gaurav Garg, Research Methodology,New Age International Publishers

2. Dr. Ravi Lochan, Research Methodology, Margham Publications.

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

JOURNAL
1. Journal on Research Methodology
2. International Journal of Social Research Methodology
3. Journal of Research Methods and Methodological Issues
4. Journal of Survey Statistics and Methodology

NPTEL COURSE
Business Research Methods by Dr.G.Parameshwari, Department of Commerce, PES
college of science Arts and commerce, Mandya,Karnataka

E RESOURCES

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

COURSE OUTCOMES:
Students will be able to :
CO Number CO STATEMENT
CO 1 Identify the overall process of designing a research study from its
inception to its report.
CO 2 Prepare comprehensive literature review for the study.

80
CO 3 Compare the link between quantitative research questions and data
collection and how research questions are operationalized in educational
practice and to know the steps involved in qualitative data collection.
CO 4 Know the various types of quantitative sampling and select the
most appropriate methods to use.
CO 5 Construct a coherent research proposal that includes an
abstract, introduction, literature review, research questions, ethical
considerations, and methodology.

81
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 2 1 2 2
CO2 2 1 2 2 3
CO3 2 2 3 2 2
CO4 3 3 2 2 3
CO5 3 2 2 2 3
AVERAGE 2.6 2 2 2 2.6

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowled Section Word Marks Total

ge Level Limit
K1 A-10X2 marks 50 20
Answer all the 100
questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
questions
K2, K 3 C-2/4x20 marks 500 40
Answer any two
questions

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

82
 THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 2 1 2 2 1 8
C 1 - 1 1 1 4

Section C contains a compulsory Case study Question and that can be taken from UNIT I,III,IV

SEMESTER – IV
COSTING METHODS AND TECHNIQUES

TOTAL HOURS: 75 COURSE CODE: HC21/4C/CTS

CREDITS: 4 LTP: 3 2 0

Objectives:
To enable the students to:

1. Describe the different methods and techniques of costing.

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

COURSE OUTLINE

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

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

UNIT III
Operating costing – Transport costing – Cost units - Transport costing procedure- Costing for
Cinema Theatres- Costing for Lodging Houses- Powerhouse costing (12 hrs)

UNIT IV
Process Costing – Features – Advantages – Limitations- Process losses- Equivalent units
(excluding inter process profits) – Process Accounts – Joint and By Products Costing –
83
Apportionment of Joint Costs (18 hrs)

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

THEORY 20% PROBLEMS 80%

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

JOURNALS

1. The Management Accountant

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

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

COURSE OUTCOMES: Students will be able to :

CO Number CO STATEMENT
CO 1 Reconcile the profits of cost and financial accounts and finding out the
reason for disagreement

84
CO 2 Assess cost and profit of each job/Batch/Contract separately to find
out which is more profitable.
CO 3 Compare costs and revenue of different vehicles owned or hired to provide
services catering to the needs of different industries.
CO 4 Determine the allocation of manufacturing costs of a product for each
stage of process during a given period
CO 5 Compare Standards and analyze variances to take corrective decisions in
case of deviations.

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-
LCD) Blended Classroom-E
Content, Videos Problem Solving-
Group Discussion Quiz-Seminar

QUESTION PAPER PATTERN

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 50 20
marks
K1, K 2 B-5/8x8 200 40 100
marks
K2, K 3 C-2/4x20 500 40
marks

85
DISTRIBUTION OF QUESTIONS

SECTIO I II III IV V TOTAL

N/UNIT
T P T P T P T P T P
A 1 1 1 1 1 1 1 1 1 1 10
B - 1 - 2 - 1 1 1 1 1 8
C* - - - 1 - 1 - 1 1 - 4
*Section C contains a compulsory Case study Question and that can be taken from UNIT II, III
AND IV

86
 SEMESTER – IV

FINANCIAL MARKETS AND SERVICES

Total Hours: 60 Course code: HC21/4C/FLS

Credits: 4 LTP: 3 1 0

Objectives:
To enable the students to

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

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

COURSE OUTLINE
UNIT I
Financial markets – An overview. Money market – Definition, Characteristics, importance, sub
markets- Call money market, commercial paper market, Commercial bill market, Certificate of
Deposit market, Treasury bill market, Gilt- Edged securities market. (10Hrs)

UNIT II
Capital Market- An Overview- New Issues Market- Meaning, Methods of marketing securities,
Intermediaries, SEBI Guidelines for Listed and Unlisted Companies- financial sector reforms
(10 hrs)

UNIT III
Secondary Market- Meaning, Features, History of Stock Exchanges – NSE, BSE- Indian
companies listed in foreign stock exchange- Regulation of Stock Exchanges, Trading System –
online trading – DEMAT Accounts.
Mechanics for Settlement, NIM and Secondary Market- An interface, Concepts of Derivatives
and Futures, Recent Developments-Depositories-role of NSDL and CDSL
(10 hrs)

UNIT IV
Financial Services: Merchant Banking- Definition, Functions. Leasing – Definition,
Characteristics, Types of Lease, Myths about leasing, Participants, Leasing process, Advantages
and Limitations of Lease Financing. Hire Purchase- Definition, Rights of Hirer, Rate of interest
and Calculation, Lease Financing vs. Hire Purchase Financing- Factoring- Modes of Factoring
arrangement
(15 hrs)
UNIT V
Financial Services: Mutual Funds- Definition, Schemes, Mechanics of Mutual Fund Operations,
Functions of AMC, factoring- modes of factoring arrangement SEBI requirements for AMC,
Tracking Performance. Credit Rating- Definition, Origin, Features, Advantages, Methodology.
Venture Capital – Meaning, Features, Origin and Growth, Stages of Venture Capital Financing,
Criteria for Analysing Proposals, Nurturing Methods, Compensation, Methods of Exit.
87
 (15 Hrs)

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

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

MOOC/SWAYAM/NPTEL Cources
Financial Institution and Market by Prof .Jitendra Mahakund, IIT Karagpur

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

COURSE OUTCOME:
The students will be able to:

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

CO 3 Explain the various methods of trading in stock exchange

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

CO 5 Explain the functions of credit rating agencies

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 2 2 2
CO2 3 3 2 2 2
88
CO3 3 3 2 2 2
CO4 3 3 2 2 2
CO5 3 3 2 2 2
AVERAGE 3 3 2 2 2

89
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom-E Content,
Videos- Quiz-Seminar
Peer Learning-

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

QUESTION PAPER PATTERN

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 50 20
marks 100
K1, K 2 B-5/8x8 200 40
marks
K2, K 3 C-2/4x20 500 40
marks

DISTRIBUTION OF QUESTIONS:
SECTION/UNIT I II III IV V TOTAL
THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 1 1 2 2 2 8
C 1 1 - 1 1 4
● Section C contains a compulsory Case study Question and that can be taken from
Unit I or II OR IV or V

90
 SEMESTER V

COMPUTER APPLICATIONS IN BUSINESS

(PRACTICAL ONLY)

TOTAL HOURS: 60 COURSE CODE: HC21/4C/CAB

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

COURSE OBJECTIVES:
To enable the students to :
1. Apply MS Excel
2. Get familiarized with SPSS for research purposes.
3. Devise computerized accounts of a business concern with the help of Tally9 package. Prepare stock
group, category and items.
4. Prepare various reports in Tally.
5. Acquire knowledge on R Language.

COURSE OUTLINE:

UNIT I
MS Excel: Data – Sort, Filter, Subtotal, Validate. Functions in Excel: Goal
Seek; Scenario; What-if-analysis – Charts – V – Lookup, H – Look up, Pivot table, Hyper
link, Macros and String function (15 hrs)

UNIT II
SPSS: Introduction – Descriptive Statistics - Correlation- Regression- Hypothesis Testing – t
test- ANOVA - Chi-Square test – Charts & Graphs. (10 hrs)

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

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

UNIT V
R Language: Introduction & Basics of R – How to download & Install R Studio ( Anaconda)
- Basic arithmetic operations - Basic arithmetic functions - Assigning values to variables - Basic data
types: numeric, character and logical – Vectors - Matrices – Factors - Data frames – Lists – conditional
statements and Functions – Import data into R – Export data from R .
(15 hrs)

91
 RECOMMENDED TEXTBOOKS:

1. Computer Applications in Business and Management,AnanthiSheshasaayee

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

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

E RESOURCES

1. https://www.online-tech-tips.com/ms-office-tips/microsoft-excel-basics-
tutorial- learning-how-to-use-excel/
2. https://www.ibm.com/in-en/products/spss-statistics
3. http://spss.co.in
4. https://help.tallysolutions.com/article/Tally.ERP9/Reports/Display_Reports.htm
5.https://help.tallysolutions.com/article/Tally.ERP9/Advanced_Features/
Advanced_Acc ounting_Features/C_Catg.htm
5. www.w3school.com/r/
6. http://www.guru99.com/r-tutorial

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 2 2 2 3 3
92
CO2 2 2 2 3 3
CO3 2 2 2 3 3
CO4 2 2 2 3 3
CO5 2 2 2 3 3
AVERAGE 2 2 2 3 3
KEY:STRONGLY CORELATED-3 MODERATELY
CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Special Instructions Total

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

93
 SEMESTER IV

PRINCIPLES OF ACCOUNTING
(Offered to Other Departments)

TOTAL HOURS: 30 COURSE CODE: HC21/2N/PAC

CREDITS: 2 LTP:2 0 0

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

COURSE OUTLINE

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

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

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

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

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

94
E-LEARNING RESOURCES:
1. https://www.icmai.in/
2. https://www.accountingtools.com
3. https://www.icai-cds.org
4. https://www.corporatefinanceinstitute.com/
5. https://www.double-entry-bookkeeping.com/

COURSE OUTCOMES: The students will be able to

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Word Mar Total

ge Level Limit ks
K1, K2 A-10/12X5 150 100 100
marks

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

95
 COURSE PROFILE – SEMESTER- V

TOT L-T-P
COUR TITLE OF AL END
SE THE PAPER CREDITS HRS/WK HRS CA SEM TOT
CODE AL

INCOME TAX 90 2-4-0

HC21/5C/IP1 AND TAX 4 6 40 60 100
PLANNING I

FINANCIAL 90 2-4-0
HC21/5C/FMT MANAGEME 4 6 40 60 100
NT

ACCOUNTING 75 3-2-0
HC21/5C/ FOR DECISION 4 5 40 60 100
ADM MAKING

HC21/5C/AUG AUDITING 4 4 60 3-1-0 40 60 100

75 3-2-0
COMPANY
LAW
HC21/5C/CYL 4 5 40 60 100

ENTREPRENEURI 60 3-1-0
HC21/5C/ELD AL 4 4 40 60 100
DEVELOPMENT

HC21/5I/IPR INTERNSHIP 7 100

TOTAL 33 30

96
 SEMESTER- V

INCOME TAX AND TAX PLANNING -I

Total Hours: 90 Course code: HC21/5C/IP1

Credits: 4 LTP: 2 4 0

Objectives
To enable students to

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

COURSE OUTLINE

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

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

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

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

97
THEORY: 30% PROBLEMS:70%

98
RECOMMENDED BOOKS

1 Dr.VinodK.Singhania,MonicaSinghania, Students Guide to Income

tax,.Taxmann Publications Pvt.Ltd, New Delhi.
2.ReddyT.S,HariPrasadReddy.Y, Income Tax Theory Law and Practice, Margham
Publication,Chennai
REFERENCE BOOKS

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

Dr.Mehrotra.H.C, Dr.Goyal.S.P, Income Tax Law And Practice,
SahityaBhawan Publications, Agra
3.LalB.B, Direct Taxes, Konark Publishers Pvt.Ltd, New Delhi 4. Students Handbook
on Taxation by Mr. T.N.Manoharan and Mr.G.R.Hari, Snow White Publications
5. Dr.VinodK.Singhania, Monica Singhania, Direct Taxes, Taxmann
publications Pvt.Ltd.New Delhi.
MOOC/SWAYAM/NPTEL Cources
Direct Tax Law and Practices by Prof .Dr. Subhrangshu Sekhar Sarkar Tezpur University
JOURNALS
1. Journal for Income Tax
2. Income Tax Tribunal Decisions
3. Direct Taxes Report Journal
4. Journal of International taxation

E RESOURCES

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

Learning outcomes: The students will be able to :

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

CO 4 Determine income under the head capital gains

CO 5 Explain the provision of income tax act for
computation of Income from other sources
99
100
 MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

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

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

QUESTION PAPER PATTERN

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 50 20
marks 100

K1, K 2 B-5/8x8 200 40

marks

K2, K 3 C-2/4x20 500 40

marks

DISTRIBUTION OF QUESTIONS:
SECTION/ I II III IV V TOTAL
UNIT
T P T P T p T p T P
A 1 1 1 1 1 1 1 1 2 - 10
B - 1 - 2 - `2 1 1 - 1 8
C - 1 - 1 - - 1 1 4

101
*Section C contains a compulsory Case study Question and should be given from
UNIT II

102
 SEMESTER V

FINANCIAL MANAGEMENT

TOTAL HOURS: 90 COURSE CODE:HC21/5C/FMT

CREDITS : 4 L-T-P:240

Objectives: To enable the students to:

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

COURESOUTLINE:

UNIT–I
Financialmanagement–Introduction-scope-financeandotherrelateddisciplines-
FinancialFunctions.FinancialGoals:ProfitMaximisationVsWealthMaximisation.Capitalisation-
overandunderCapitalisation. Time value of Money : Meaning, objectives, importance, Time
preference for money, Discounting and Compounding techniques – solving problems on Time
value of money – Concept of annuity and perpetuity - effective rate of interest – implicit rate of
interest – doubling period. (15 hrs)

UNIT-II
Concept of Cost of Capital. Measures of Specific – cost of equity, preference, debt,
retained earnings - Overall cost of capital. Financing Decision-Leverage-Operating, Financial
and combined- Determinants of Capital structure – Capital Structure Theories-Net Income
Approach, Net Operating Income Approach, Modigilani Miller approach-Traditional Approach
(23 hrs)
UNIT-III
Capital Budgeting- Estimating cash flows- Evaluation Techniques, Traditional and Discounted
cash flow techniques-Introduction to Risk analysis(Theory only) – Capital Rationing.
(23 hrs)

UNITIV
DividendDecision-Factorsdeterminingdividendpolicy-stabledividendpolicy-
stockdividend.Dividendtheories-Walter’sandGordon’s Model-Modigilani Miller approach
(8hrs)
UNITV
Working Capital Management: Need for working capital –Determinants of workingcapital-
computationofworkingcapital.Managementofcash,Inventory,AccountsReceivableandAccountsP
ayable (21 hrs)
103
40%THEORY60%PROBLEMS

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

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

JOURNALS

1. Journal of Multination Financial Management

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

E RESOURCES

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

SWAYAM/MOOC/NPTEL Courses
Corporate Finance by Prof.Abhijeet chandra, IIT Kharagpur.
Corporate Finance by Prof.Ashok Thampy, IIM Bangalore

COURSE OUTCOMES: Students will be able to :

CO CO STATEMENT
Number
CO 1 Identify the scope of financial Management and its relation with other
disciplines.
CO 2 Assess the cost of capital influencing Financing decisions and
deciding the determinants of capital structure.

104
CO 3 Analyze cash flows and risk involved by different Capital evaluation
techniques.
CO 4 Discuss the factors determining the dividend policy of a company.
CO 5 Explain the need and determinants for working capital management .

105
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 1 1 2
CO2 3 2 3 2 2
CO3 2 2 3 2 3
CO4 2 1 1 2 2
CO5 3 2 3 3 2
AVERAGE 2.6 2 2.2 2 2.2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40
K2, K 3 C-2/4x20 marks 500 40

SECTION/ I II III IV V TOTAL

UNIT
Th Proble Theo Pro Theo Prob The Prob The Prob
eo m ry ble ry lem ory lem ory lem
ry m
A 1 1 1 1 1 1 - 2 1 1 10
B 1 1 1 1 - 1 1 1 - 1 8
C* 1 - - 1 - 1 - - - 1 4
*Section C contains a compulsory Case study Question and should be given from UNIT II, III and V

106
107
 SEMESTER V

ACCOUNTING FOR DECISION MAKING

TOTAL HOURS: 75 COURSE CODE: HC21/5C/ADM

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

COURSE OBJECTIVES: To enable the students to:

1. Understand the basic concepts of management accounting and its techniques
2. Read, interpret and analyse the financial statements
3. Impart knowledge on cash flow and funs flow statements.
4. Provide an understanding of various types of budgets.
5. Acquire knowledge on Marginal costing.

COURSE OUTLINE:

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

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

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

UNIT V
Marginal Costing – Features, Advantages, limitations – Marginal costing and
absorption costing – CVP analysis – Break even Analysis - Applications of Marginal
costing– Make or buy – export or local sales – plant shutdown – key factor – sales mix &
Role of Limiting Factor in Decision Making.
Management Reporting (Theory only)– Meaning of report – modes of reporting
– Management reporting system – Requisites of a good report – Steps for effective
reporting – Kinds of reports.
(23hrs)

108
20% THEORY AND 80% PROBLEMS

109
 RECOMMENDED TEXTBOOKS:
1.Dr.Maheswari.S.N, Principles of Management Accounting, Sultan
Chand 2.Khan and Jain, Management Accounting, Tata McGraw Hill
Publishing

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

MOOC/ SWAYAM/NPTEL COURSE:

1. Management Accounting for Decision Making By M S Narasimhan, Indian Institute of Management

Bangalore (IIMB)
2. Management Accounting, by Prof. Anil K. Sharma, IIT Roorkee

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

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

COURSE OUTCOMES: The students will be able to:

CO Number CO STATEMENT
CO 1 Apply the basic concepts of management accounting
CO 2 Analyse and interpret financial statement with the
help
of ratio analysis
CO 3 Compute and prepare cash flow statement and
understand the concept of fund flow

110
 CO 4 Apply and analyse budgeting technique for
forecasting
CO 5 Compute Marginal costing

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 1 1 2 2
CO2 2 3 3 2 2
CO3 2 3 2 2 2
CO4 2 3 3 2 2
CO5 1 3 2 2 2
AVERAGE 2 2.6 2.2 2 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowledge Section Word Marks Total

Level Limit
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40
K2, K 3 C-2/4x20 marks 500 40

Distribution of Questions:

SECTION/
UNIT I II III IV V Total

111
 Theo Prob Theo Prob Theo Prob Theo Prob Theo Prob
ry lem ry lem ry lem ry lem ry lem

A 2 - 1 1 1 1 1 1 1 1 10

B 1 - - 2 - 1 - 2 - 2 8

C - - - 1 - - - 1 1 1 4

Section C contains a compulsory Case study Question and that can be taken from UNIT 2, 4 and 5

112
 SEMESTER V

AUDITING
TOTAL HOURS: 60 COURSE CODE: HC21/5C/AUG
CREDITS: 4 LTP: 3 1 0

COURSE OBJECTIVES:
To enable the students to:
1. Gain fundamental knowledge on the concepts, principles and techniques of Auditing.
2. Appreciate the importance and scope of Internal Control system of auditing in
business.
3. Gain awareness on Vouching and Verification of Assets and Liabilities
4. Get familiarized with preparation of Auditors Report and Company Auditor
5. Analyze various types of Specialized Audit and the classes of Invigilation

COURSE OUTLINE
UNIT I
Introduction – Definition – Features-principles of Auditing –Qualifications and quality
of Auditor-Advantages and Limitations- Objects of Audit- Prevention of Fraud- Teeming And
Lading-Window dressing- Classifications of Audit- Statutory and Private Audits- Social Audit-
Government Audit-Specific Audit- Annual Audit- Basics of Auditing Standards.
(10 hrs)
UNIT II

Risk Assessment- Audit Risk-Internal control-procedure-Objects-Principle - Advantage/

Disadvantages- Internal check- Objects- Principles-Advantages- Disadvantages- Internal Audit-
Internal VS external Auditor. Audit Planning-Audit Program– Audit Note Book – Audit Working
Papers -Audit Files – Audit Evidence and Audit Sampling .
(10 hrs)

UNIT III
Vouching –Audit of Cash Transactions –Cash Receipts-Cash Sales- Cash Received from
Debtors-Interest-Dividends-Loans-Commission-Bills Receivable-Wages-Salaries-Creditors- Audit
of Trading Transaction-Purchase book- Purchase Return book- Credit sales- Sales Return- Forward
Sales- Stock in Trade- Journal Book- Sales Ledger- Verification and Valuation of Assets and
Liabilities-Basis of valuation- Methods of Valuation- Fixed Assets – Current Assets- Intangible
Assets- Wasting Assets.
(20 hrs)
UNIT IV
Company Auditor –Appointment, Qualifications -Removal of Auditors- Rights and Duties
of Auditors- Audit of Share Capital - Audit Report- characteristics - types of Auditors opinion-
preparation of report as per CARO 2020 rules.
(10 hrs)

UNIT V
. Investigation – difference between Audit and Investigations – objectives of investigation –
113
classification of investigation. Professional Ethics and Regulations- Specialized Audit: Auditing in
EDP Environment–Audit of Educational Institution, Audit of Hospitals, Audit through Computers.
(10 Hrs)

RECOMMENDED BOOKS:

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

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

REFERENCE BOOKS:

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

SWAYAM/ MOOC/ NPTEL COURSE:

Auditing : Conceptual Foundation of Auditing – Coursera- University of Illinois

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

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

COURSE OUTCOMES:
The student will be able to:
CO Number CO STATEMENT
CO 1 Analyze the importance, objectives and different kinds of Auditing.
CO 2 Explain on internal control, internal check and audit working paper and audit
programme of the companies
CO 3 Explain the Vouching And Verification Process in Auditing

114
CO 4 Discuss knowledge on the provisions of the Companies Act relating to
appointment, rights, duties and liabilities of an auditor.
CO 5 Analyze on Classes of Investigation, EDP Audit and various field of Specialized Audit

115
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 1 0 1
CO2 3 3 3 3 2
CO3 3 3 3 3 2
CO4 3 3 2 3 3
CO5 3 3 3 3 2
AVERAGE 3 3 2.4 2.4 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 marks 50 20
Answer all the 100
Questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
Questions

K2, K 3 C-2/4x20 marks 500 40

Answer any two
Questions

DISTRIBUTION OF QUESTIONS:
116
 SECTION/UNIT I II III IV V TOTAL
THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 1 2 2 1 2 8
C 1 1 1 1 - 4
Section C contains a compulsory Case study Question and that can be taken from UNIT II,IV

SEMESTER V
COMPANY LAW

TOTAL HOURS: 75 COURSE CODE: HC21/5C/CYL

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

COURSE OBJECTIVES: To enable the students to:

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

COURSE OUTLINE:
UNIT I
Meaning and Definition of Joint Stock Company-Nature of a Company- features-
Kinds of companies-Differences between Private and Public Companies. Formation of a
one man Company-Promotion-Role of Promoters-Incorporation of a Company- National
Company Law Tribunal ( NCLT) (15 Hrs)

UNIT II
Memorandum of Association- Contents and alteration-Doctrine of Ultra
Vires.Articles of Association- Contents and alteration-Distinction between the two-
Doctrine of Constructive Notice-Doctrine of Indoor Management. Prospectus – Contents
– Types of Prospectus – Misstatements in prospectus (20 Hrs)

UNIT III
Membership of a Company-Modes of Acquiring membership-Cessation of
membership-Rights and Liabilities of members. Transfer and Transmission of
shares. (13 hrs)
UNIT IV
117
 Meetings: Types - Meetings of board of directors and Share Holders-Various
Resolutions- Quorum – Composition of board of directors : Types of directors - number
of directors required for the board and other meetings -Corporate governance relating to
structure of the board (13 hrs)

UNIT V
Winding up - meaning - modes - winding up by the tribunal : circumstances - petition -
powers of the tribunal - directions for filing statement of affairs - company liquidators and
their appointments- removal and replacement - effect of winding up - submission of report -
directions of tribunal on report - powers and duties of company liquidator - voluntary
winding up - circumstances - declaration of insolvency- meeting of creditors - publication
and commencement of winding up - effect - appointment of company liquidator- removal
and notice - powers and duties of company liquidator- report to tribunal - final meeting and
dissolution of company. (14 hrs)

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

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

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

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

COURSE OUTCOMES:The students will be able to:

CO Number CO STATEMENT

118
CO 1 Analyse and understand the provisions of Companies Act 2013 and its
implications
CO 2 Compare, Analyze and understand the significance of various legal
documents of the company
CO 3 Gain knowledge on the acquisition & termination of its members and
related aspects
CO 4 Able to formulate corporate governance tools pertaining to the structure of
the board.
CO 5 Gain knowledge on the concept and procedures involved in the various modes of
winding up.

119
MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 3 2 3
CO2 3 3 3 2 3
CO3 3 3 3 2 3
CO4 3 3 3 3 3
CO5 3 3 3 2 2
AVERAGE 3 3 3 2.2 2.6

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

QUESTION PAPER PATTERN

Knowled Section Wor Mark Total

ge Level d s
Lim
it
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40
K2, K 3 C-2/4x20 marks 500 40

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 2 2 1 2 1 8

120
C 1 1 1 - 1 4
Section C contains a compulsory Case study Question and that can be taken from
Unit I or II

121
 SEMESTER – V
ENTREPRENEURIAL DEVELOPMENT
TOTAL HOURS: 60 COURSE CODE: HC21/5C/ELD
CREDITS: 4 LTP: 3 1 0

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

COURSE OUTLINE
UNIT I
Concept of entrepreneurship – definition – traits – types – classification of
entrepreneurs – factors influencing entrepreneurship – Start ups – Start up Finance- Startup
India Scheme-Incubator - New Trends – Make in India Initiatives. Strategic approach in the
changing Economic scenario for small scale Entrepreneurs- Networking, Geographic Concentration
(10 hrs)
UNIT II
Women entrepreneurs – definition – problems – development of women entrepreneurship –
Social entrepreneurship - rural entrepreneurship – problems – relationship between rural and urban
markets- Netpreneurship
(10 hrs)
UNIT III
Opportunity Identification and selection – Idea Generation-opportunity selection –steps in
settimg up a small business enterprise- Formulation of Business plans-meaning- contents-
Significance- Formulation of business plan- Formulating Project report- Network Analysis-Project
Appraisal-Concept- methods of Project Appraisal- Economic, Financial, Market Analysis –
Financing to Enterprise-Sources of Finance
(20 hrs)
UNIT IV
Institutional finance to entrepreneurs –- Commercial banks and other Financial
Institution- Institutional Support to Entrepreneurs -State Government and Central Government
Incentives and Subsidies to Medium and Small Industries- TIIC, SIDBI, PIPDIC, IDBI, IFCI
Entrepreneurship Development Training ( EDIs) in India-CED, MDI, EDII, IED, NIESBUD, EMC,
STEPs, XISS,SIDO,SISIs- Role of Consultancy Organisation: IDCs,TCOs.
(10 hrs)
UNIT V

122
 Entrepreneurial development programmes (EDPs) – Role and Relevance and achievements– role of
government in organizing EDPs –Electronic Commerce and Small Enterprises- Meaning –
Evolution- Advantages, Disadvantages, E-Commerce Suitability for small Enterprises.
(10 hrs)

RECOMMEDED BOOKS:

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

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

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

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

SWAYAM/ MOOC/ NPTEL COURSE:

1. Entrepreneurship by Prof. C .Bhaktavatsala Rao, IIT Madras
2. Entrepreneurship Essentials by Prof. Manoj Kumar Mondal, IIT Kharagpur
3. Innovation, Business Models & Entrepreneurship by Prof. Vinay Sharma, IIT Kharagpur

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

COURSE OUTCOMES:
The students will be able to:
CO Number CO STATEMENT
CO 1 Explain the Concepts of Entrepreneurship and new initiatives promoted by
GOI to boost Entrepreneurship .
CO 2 Explain on the role of Women Entrepreneurs in economic growth and changing
approaches in economic scenario for small scale entrepreneurs and to inculcate
Entrepreneurial skill.
123
CO 3 Plan, design, formulate and evaluate new business ideas through various Idea
generation techniques and to formulate the plan
CO 4 Discuss the special schemes offered by Government and funding institutions
which renders institutional finance to entrepreneurs.

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

organizing the same , E-Commerce and small enterprise

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Problem Solving-Group Discussion-Role
Modelling Quiz,Seminar-Peer Learning
Field Visits
QUESTION PAPER PATTERN
Question Paper should cover all the five units

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 marks 50 20
Answer all the 100
questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
questions

124
 K2, K 3 C-2/4x20 marks 500 40
Answer any two
questions

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY
A 2 2 2 2 2 10
B 1 2 2 1 2 8
C 1 1 1 1 - 4
Section C contains a compulsory Case study Question and that can be taken from UNIT II,IV

125
 SEMESTER V

SELF STUDY PAPER:

HUMAN RESOURCE MANAGEMENT
COURSE CODE: HC21/5SS/HRM
CREDITS: 2

COURSE OBJECTIVES:
To enable the students to:
1. Understand the importance and challenges in managing Human Resources in an
organization.
2. Evaluate the current and future human resource requirements and succession
planning.
3. Understand the functions of staffing and recruit personnel from the available
sources of recruitment.
4. Discuss the steps in the process of selection to appoint the right person on the job.
5. Describe the various methods of training contributing to the development of human
resource placed in organization.

COURSE OUTLINE

UNIT I: Introduction
Human Resource Management –Meaning - importance – Characteristics – Functions of
HRM - Qualities and roles of a good HR Manager - Emerging challenges faced by HR managers
– Recent trends in HRM.

UNIT II: HR Planning

Human Resource Planning - Definition - Concepts of HRP – Characteristics – Steps in
HRP – Succession Planning. Job Analysis – Job Description – Job specification

UNIT III : HR Recruitment

Staffing – meaning – elements and functions – importance – features of a good staffing
policy – Manpower planning – steps - Recruitment – concept- sources.

UNIT IV: HR Selection

Selection – meaning – Selection procedure – Evaluation Tests – Kinds of interviews –
Appointment Order – Placement – Induction.

UNIT V: HR Training
Training- meaning - need – advantages –Steps in the process of training – Methods - On
the job and off the job training – Evaluation of training effectiveness – Competency based
training – stages of Competency

126
 RECOMMENDED BOOKS
1.Gupta.C.B, Human Resource Management, sultan Chand and sons
2.Aswathappa.K, Human Resource Management, Tata McGraw Hill Education Pvt.Ltd
3.Jyothi.P and Venkatesh D.N, human resource management, Oxford Universitypress

REFERENCE BOOKS
1. Gary Dessler and Biju varkkey, Human Resource management,12th edition,Pearson publication
2. Cam Caldwell and Veel Anderson, Human resource management: A transformational approach, Nova science
Publishers
3. Michael Armstrong, A handbook on Human resource Management practices.
4. Wayne Mondy Robert, Human Resource Management, 12th Edition Pearson Education
5. Sharon Pande and Swapnalekha basak, Human Resource Management Text and cases
6. Fundamental of human resource management, Raymond A.Noe and Patrick M Wright, Tata McGraw Hill

JOURNALS
International Journal of Human resource management
Journal of Human Resources
Asia Pacific Journal of Human resources
International journal of management review

E-LEARNING RESOURCES
https://www.geektonight.com/human-resource-management-note/
https://onlinelibrary.wiley.com/journal/17488583
https://www.tandfonline.com/doi/abs/10.1080/09585192.2014.980127?journalCode=rijh20
https://www.scimagojr.com/journalsearch.php?q=24840&tip=sid

SWAYAM/MOOC/NPTEL Courses
Human Resource Development by Prof KBL.Srivastava, IIT Kharagpur
Decision Making under Uncertainty by Prof.N.Gautam Texas A&M Univ

COURSE OUTCOMES:
The students will be able to:
CO Number CO STATEMENT
CO 1 Familiarise with the recent trends in Human resource Management

CO 2 Understand the Job requirements and steps in succession planning

CO 3 Describe the importance of staffing function for recruiting employees.
CO 4 Conduct various levels of interview and evaluation tests in the process of selection

CO 5 Develop a wide understanding on competency based training

127
Knowledge Section Word Marks Total
Level Limit
K1 A-10X2 marks 50 20 100
Answer all the
questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
questions

K2, K 3 C-2/4x20 marks 500 40

Answer any two
questions

128
 COURSE PROFILE – SEMESTER- VI

TOT L-T-P
COUR TITLE OF AL END
SE THE PAPER CREDI HRS/ HRS CA SEM TOT
CODE TS WK AL

INCOME TAX 90 2-4-0

HC21/6C/IP2 AND TAX 4 6 40 60 100
PLANNING II

SECURITY 75 3-2-0
ANALYSIS AND
PORTFOLIO
HC21/6C/SPM 4 5 40 60 100
MANAGEME
NT

INDIRECT 75 3-2-0
HC21/6C/ITL TAX LAWS 4 5 40 60 100

ACCOUNTING 60 3-1-0
HC21/6C/AFR STANDARDS AND 4 4 40 60 100
FINANCIAL
REPORTING

129
 LOGISTICS 75 3-2-0
AND SUPPLY
HC21/6C/LSM CHAIN 4 5 40 60 100

MANAGEMEN
T

PROJECT 75
HC21/6C/PRO AND VIVA 8 100
VOCE

EXTENSI
PART- V ON 1
ACTIVIT
Y

TOTAL 29 25

130
 SEMESTER – VI
INCOME TAX AND TAX PLANNING -II

Total Hours: 90 Course code: HC21/6C/IP2

Credits: 4 LTP: 2 4 0

Objectives
To enable the students to

1. Gain basic knowledge on computation ofbusiness income

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

COURSE OUTLINE

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

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

UNIT-III
Permissible deductions from Gross Total Income – Rebates-Alternate Tax
Regime sec 115 BAC -Filing of Returns – E – Filing.Income Tax Authorities.(20 hrs)

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

UNIT-V
Tax Planning vs Tax Management - Tax Evasion –Search and Seizure-Tax Avoidance
– Introduction to Black Money Law-Basic Provision of General Anti-Avoidance
Rules(GAAR),ICDS-income computation and Disclosure standards –Basics on Transfer
pricing and DTAA
131
 (20 hrs)

THEORY: 30% PROBLEMS:70%

132
 Recommended BOOKS
1.Dr.VinodK.Singhania,MonicaSinghania, Students Guide to IncomeTax.
Taxmann Publications Pvt.Ltd, New Delhi.
2.ReddyT.S,HariPrasadReddy.Y, Income Tax Theory Law and
Practice,Margham Publication,Chennai.

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

MOOC/SWAYAM/NPTEL Courses
Corporate tax planning by Prof Anirban Ghosh, Netaji Subhas open University

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

E RESOURCES

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

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

CO 5 Discuss the recent developments in Income tax Act

133
 MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME
CO/PSO PSO 1 PSO 2 PSO 3 PSO 4 PSO 5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 1 3 3
CO5 3 3 1 3 3
AVERAGE 3 3 2.2 3 3
TEACHING METHODOLOGY:
Lecture (Chalk and Talk-OHP-LCD)
Flipped Learning/Blended Classroom
-E Content- Quiz
-Seminar-
Peer Learning-

QUESTION PAPER PATTERN-UG*

Knowled Section Wor Marks Total

ge Level d
Lim
it
K1 A-10X2 50 20
marks 100
K1, K 2 B-5/8x8 200 40
marks
K2, K 3 C-2/4x20 500 40
marks

DISTRIBUTION OF QUESTIONS:
SECTION/ I II III IV V TOTAL
UNIT

134
 The Prob The Prob The Prob The Prob The Prob
ory lem ory lem ory lem ory lem ory lem

A 1 1 2 - 1 1 2 - 2 - 10
B 2 - 1 1 `2 - 1 1 - 8
C 1 1 1 - 1 4
*Note: Section C contains a compulsory Case study Question and that can be taken from UNIT 3

135
 SEMESTER VI

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

TOTAL HOURS: 75 COURSE CODE:HC21/6C/SPM
CREDITS: 4 LTP: 3 2 0

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

COURSE OUTLINE:

UNIT I
Investment: overview – meaning, economic investment, financial investment, investment
practice, features of investment, Savings Vs Investment, Factors and constrains of
investment, Investment objectives, rules of stock investment, and sources of investment
information. Financial securities: meaning, features of financial instruments, types of
financial instruments, equity shares, non-voting equity shares, convertible cumulative
preference shares, company fixed deposits, warrants, global debt instruments, importance
and drawbacks of bonds and debentures. Behavioral Finance :Introduction to Behavioral
Finance-Concept- nature- Scope-objectives- Application of Behavioral Finance
(Behavioural Biases) – Approaches to Decision making- Traditional Finance Vs
Behavioural Finance
(15 Hrs)
UNIT II - .
Risk and Return: Certainty, uncertainty, risk, types and sources of risk – Return:
measurement of return, risk-return relationship, historical return, historical risk, expected
rate of return and expected risk. Valuation of financial securities: financial security,
valuation, types of valuation, valuation of bonds, valuation of preferred stock and equity
share.
(15Hrs)

136
UNIT III-
Derivatives and stock index futures: Stock market indices- meaning of derivatives,
factors of growth, function and limitations of derivatives market- categories of derivatives,
FRA, benefits of derivatives, stock index futures-Fundamental analysis: meaning, features,
analytical framework – global economic analysis, national economic analysis, national
industry analysis and company analysis. Technical analysis: meaning, mechanism,
importance and criticism techniques – arguments in favour and against technical analysis –
charting techniques – types of chart
(15 Hrs)

UNIT IV

Portfolio Management: portfolio – meaning – types of portfolio – portfolio management:

meaning, need, types and importance. Portfolio theory: portfolio analysis, portfolio
theory, objectives, Markowitz portfolio analysis, Indifference curve analysis, Random
Walk Theory. Efficient Market Hypothesis: statement – assumptions – three levels – the
Elliott Wave principle – Efficient Portfolio – Efficient frontier (15 Hrs)

UNIT V
CAPM and APM: Meaning, risk- free an risky securities – risk averse investor, objectives,
assumptions, validity, components and criticism of CAPM – Capital market line – risk –
return trade-off theory – determining market risk-return trade-off – components of risk-
return trade-off, value additivity and CAPM – slope of CML – security market line –
implications and limitations – Average Pricing Model – arbitrage - CAPM Vs APM –
Portfolio return and risk: portfolio theory – diversification – Sharpe index model portfolio-
Wealth Management.
(15 Hrs)

(Theory 70 % and Problems 30 %)

RECOMMENDED BOOKS:
1. Prasanna Chandra, Investment Analysis and Portfolio Manangement, Tata McGraw
Hill Education Private Ltd, Fourth Edition. 2017
2. GurusamyS,Security Analysis and Portfolio Management, Vijay Nicole Imprints

137
 Ltd, 2017

REFERENCE BOOKS

1.Dr. R.P.Rustagi, Investment Analysis, Sultan Chand and Sons.

2.Donald E Fisher and Ronald J Jordon, Security Analysis and Portfolio Management, Pearson,
1995

3.Elton Edwin J and M J Gruber, Modern Portfolio Theory and Investment Analysis, John Wiley
and Sons, 1998
4. Chandra, P. (2017), Behavioural Finance, Tata Mc Graw Hill Education,
Chennai (India).
5.Francis J C, Investment Analysis and Management, McGraw-Hill, 1992
6.Graham, Benjamin and David L Dodd, Security Analysis, McGraw-Hill, 1987
7.Kevin S, Security Analysis and Portfolio Management, Prentice Hall of India, 2011
8.Krishna G Palepu, Paul M Healy, Business Analysis & Valuation, Thomson Learning Inc, 2008
9.Patwari D C, Options and Futures, Jaico Publishing House Mumbai, 2010
10.Russell J Fuller and J L Farrell Jr, Modern Investment and Security Analysis, , McGraw-Hill
Book Company, 1995
11.Sunil Parameshwaran, Interest Rates and Time Value of Money, Tata McGraw Hill, 2013

JOURNALS

1. The Journal of Portfofio Management

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

SWAYAM/ MOOC/ NPTEL COURSE:

1.Financial Derivatives & Risk Management by Prof J.P. Singh, IIT Roorkee
2.Security Analysis & Portfolio Management by Prof J.P. Singh, IIT Roorkee

E- RESOURCES:
1. http://www.bloomberg.com
2. http://www.wallstreetjournal.com
3. http://www.sebi.gov.in
4. http://www.studyfinance.com
5. http://www.researchgate.net
6. http://www.moneycontrol.com
138
 7. https://nptel.ac.in/courses/110/105/110105035/

COURSE OUTCOMES

The student will be able to:

CO Number CO STATEMENT
CO 1 Discuss on various alternatives available for Investments and Behavioral
Finance
CO 2 Compute historical and expected returns, and identify the importance of risk-
return relationship.
CO 3 Explain investment management, capital market expectations and forecasting
market activity
CO 4 Explain the principles of modern portfolio theory and the effect of
diversification on investment portfolios.
CO 5 Demonstrate Knowledge on technical concept
of CAPM and APM that matches the client’s portfolio

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 2 2 3
CO2 3 3 3 2 3
CO3 3 3 3 2 3
CO4 3 3 2 3 3
CO5 3 3 3 3 3
AVERAGE 3 3 2.6 2.4 3

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

139
 QUESTION PAPER PATTERN
Question Paper should cover all the five units

Knowled Section Wor Marks Total

ge Level d
Lim
it
K1 A-10X2 marks 50 20
Answer all the 100
Questions
K1, K 2 B-5/8x8 marks 200 40
Answer any five
Questions
K2, K 3 C-2/4x20 marks 500 40
Answer any two
Questions

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

The Pro The Pro The Pro The Pro The Prob
ory
ble ory ble ory ble ory ble ory lem
m m m m
A 2 - 1 1 2 - 2 - 1 1 10
B 2 - - 2 1 - 1 0 1 1 8
140
C* 1 - - - 1 - 1 - 1 - 4
*Note: Section C contains a compulsory Case study Question and that can be taken from
UNIT I and III

141
 SEMESTER VI
INDIRECT TAX
LAWS

TOTAL HOURS: 75 COURSE CODE: HC216C/ITL

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

COURSE OBJECTIVES: To enable the students to

1. Gain knowledge on the principles of the indirect tax laws.
2. Acquire knowledge on GST
3. Familiarize with the functional aspects of GST
4. Discuss on IGST Act and SGST Act
5. Understand the concepts of Customs Act.

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

(8hrs)
UNIT II
Procedural Aspect : CGST ACT- Definitions - Basis of Levy- Registration- Composition
Scheme – Supply of goods-Supply of Services-Types of Supply-Composite Supply and Mixed
Supply– Time of Supply-Valuation of Supply – Reverse Charge Mechanism – Input Tax Credit
Blocked Credit- Input tax reversal- Books and Records and Documents(e-way bills and e–
invoices) – TDS & TCS under GST.
(20hrs)

UNIT III
Functional Aspect: Returns-Offences and Penalties- Assessment-Refunds

(10hrs)

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

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

142
 (17 hrs)

100 % THEORY

143
RECOMMENDED TEXTBOOKS:
1.Datey.V.S, GST Ready Reckoner by Taxmann Publications.
2.Reddy.T.S&Hari Prasad Reddy.Y,Business Taxation (Goods & Service Tax - GST)
, Margham Publishers

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

1. International Journal of Accounting and Taxation

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

E-LEARNING RESOURCES:

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

COURSE OUTCOMES: The students will be able to

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

144
 MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 2 3 3 2 1
CO2 2 3 3 2 3
CO3 2 3 3 2 2
CO4 2 3 3 2 2
CO5 2 3 3 2 3
AVERAGE 2 3 3 2 2.2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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

Knowled Section Word Limit Marks Total

ge Level
K1 A-10X2 marks 50 20
100
K1, K 2 B-5/8x8 marks 200 40

K2, K 3 C-2/4x20 marks 500 40

Distribution of questions:

SECTION
/ UNIT I II III IV V Total

Theory Theory Theory Theory Theory

A 2 2 2 2 2 10

B 1 2 1 2 2 8

145
 C 1 1 1 1 4

Section C contains a compulsory Case study Question and that can be taken from UNIT 2, 3,4 and
5

SEMESTER V

SEMESTER VI

ACCOUNTING STANDARDS AND FINANCIAL REPORTING

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

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

COURSE OBJECTIVES:

To enable the students to:

1. Understand the fundamental scope and objectives of Accounting Standards.
2. Familiarize on the presentation of items in financial statements
3.Understand the accounting treatment of assets of financial statements
4. Learn about the business combinations and accounting for corporate restructuring.
5 Analyse Case Studies relating to analysis of financial statement

UNIT – I

Accounting Standards – Meaning – Objective – Benefits and Limitations - Process of formulation

of Accounting standards In India–List of Accounting standards –Need for Coverage towards
Global Standards - International Accounting standards Board – International Financial Accounting
Standards (IFRS) - Benefits of IFRS – Ind As – List of Ind AS - Scope of IndAS – Advantages &
disadvantages of INDAS - Applicability of IndAS
(10 Hrs)

UNIT – II

Presentation of Financial Statement (Ind AS 1)- Objective – Definitions –purpose of financial

statement – complete set of financial statement - Ind AS Presentation of items in financial
statements– general features of financial statement. Ind AS on measurement based on accounting
policies - Ind AS on Income statement . Ind AS on assets and liabilities of financial statements.
(10 hrs)

UNIT - III

Ind AS on assets of Financial statements –ind as 2 Inventories-Ind AS 16 property , plant and

equipment-Ind AS 116 leases-Ind AS 23 Borrowing-Ind AS Impairment of assets –Ind As
38Intangible assets –Ind As 40 Investment property
(10 hrs)

UNIT - IV

BUSINESS COMBINATIONS AND ACCOUNTING FOR CORPORATE RESTRUCTING

(INCLUDING DEMERGER )- IND AS103 business combination-scope-identifying acquiring
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 enterprise-determine acquisition , purchase consideration –subsequent measurement and
accounting-disclosure requirements (15 hrs)

UNIT – V

ANALYSIS OF FINANCIAL STATEMENTS –financial statements of corporate entities –

characteristics of good finanacial statements –best practices- integrated reporting – objectives –
guiding principles for preparation of integrated report-contents of integrated reporting
-CORPOARTE SOCIAL RESPONSIBILITY REPORTING.
(15 hrs)

80% THEORY AND 20% PROBLEMS

RECOMMENDED TEXTBOOKS:
1.Bhattacharya Indian Accounting Standards: Practices, Comparisons, and Interpretations Tata McGraw Hill
2. Taxmann Indian Accounting Standard, Taxmann Publications

REFERENCE BOOKS:
1.Accounting Standards, By CA Dinesh Saini and CA Rajesh Saini, Himalaya Publishing house.
2. Students guide to Accounting standards , D.s.Rawat, Taxmann.
3. Accounting standards, CA Ravi Kanth Miriyala, Commercial law publishers

MOOC/ SWAYAM/NPTEL COURSE:

1. Financial Accounting and Analysis by Zuzana Buzzell, PhD AND Mona Stephens, CPA

JOURNALS:
Journal of financial reporting and accounting
Journal of Accounting Research

E-LEARNING RESOURCES:
www. Icai.org
COURSE OUTCOMES: The students will be able to

CO Number CO STATEMENT
CO 1 Understand the need for Accounting Policies and applicability of Accounting
Standards.
CO 2 Understand the various components and requirements for presentation of
financial statements.
CO 3 Analyse the accounting treatment of assets of financial statements .
CO 4 Discuss business combinations and accounting for corporate restructuring
CO 5 Apply practical knowledge relating to analysis of financial statement

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

CO1 3 3 2 2 2

CO2 3 3 2 2 2

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CO3 3 3 2 2 2

CO4 3 3 2 2 2

CO5 3 3 2 2 2

AVERAGE 3 3 2 2 2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLY CORELATED-1 NO CORELATION-0

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TEACHING METHODOLOGY:

Lecture (Chalk and Talk-OHP-LCD)

Seminar

Case study

Peer Learning

QUESTION PAPER PATTERN

Question Paper should cover all the five units

Knowled Section WordLimit Marks Total

geLevel
K1 A-10X2marks 50 20
100
K1,K2 B-5/8x8marks 200 40

K2,K3 C-2/4x20 500 40

marks

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY

A 2 2 2 2 2 10

B 1 2 1 2 2 8

C 1 - 1 1 1 4

*Note: Section C contains a compulsory Case study Question and that can be taken from
Unit I or III OR IV or V

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150
 SEMESTER VI
LOGISTICSANDSUPPLYCHAINMANAGEMENT
TOTALHOURS: 75 COURSE CODE: HC21/6C/LSM
CREDITS:4 L-T-P:320

Objectives:
To enable the students to
1. Develop a wide understanding of role and importance of logistics and Supply
chain management
2. Analyze the role and challenges of merchandiser in Supply chain outsourcing and
importance of customer service.
3. .Evaluate Logistics and supply chain management on financial
perspective.
4. Understand the significance of finding the material requirement , its effective handling and
protective packaging.
5. Discuss the different modes of transportation and measuring the performance of Logistics.

UNIT-I
Concepts of Logistics- Evolution- Nature and Importance- Components of
LogisticsManagement- competitive advantages of Logistics- Functions of logistics management-
Principles-Logisticsnetwork-integratedlogisticssystem. (10Hrs)

UNITII
Supply Chain effectiveness- Outsourcing- 3PLs and 4PLs- Supply Chainrelationships- Elements
of logistics and Supply chain Management – Merchandising – RoleofaMerchandiser. Customer
Service : Features – components and costs– Gap Analysis – Customer service strategic
Management – Impediments
(12 Hrs)
UNIT III
Logistical Information System (LIS) – Operations – Integrated IT solution forlogistics and
Supply chain management – Emerging technologies in logistics and SupplyChain management.
Issues and challenges for developing countries in Logistic and supplychain management.
Demand forecasting – impact of forecast on logistics and supply chainmanagement.
(13 hrs)

UNITIV
Inventory- Types of inventory- Elements of inventory costs-Material RequirementPlanning-
Distribution Requirement Planning-JIT- Order Processing-Functions-Elements oforder
processing-Significance. Material Handling-Concept and Objectives- Principles-Equipments-
Material handling considerations.Warehousing and Distribution- concept-typesofwarehouses-
functions –Warehousingstrategy.Protective Packaging : Concept – Function – Forms – Problems
– Considerations for packaging policy.
(22 hrs)
UNITV
Transportation –Position of Transportation in Logistics and Supply chainmanagement– Road,
Rail,Ocean, Air,Transportand Multi modaltransport–Containerization – CFS – ICDS – Selection

151
 o f t r a n s p o r t a t i o n m o d e – Tr a n s p o r t a t i o n N e t w o r k a n d D e c i s i o n – I n s u r a n c e
Aspectsoflogistics.TheIndiancarriageof goods bySeaAct,1925–Multi ModalTransportation
ofGoodsAct, 1993.
(18 hrs)

RECOMMENDEDBOOKS
1. Agarwal.D.K,‘TextbookofLogisticsandSupplyChainManagement’,
MacMillanIndiaLtd.
2. KrishnaveniMuthiah,
‘LogisticsManagementandSeaborneTrade’HimalayaPublishingHouse

REFERENCEBOOKS
1. AlanHarrison,RemkoVanHoek,
LogisticsmanagementandstrategyPearsonEducationlimited.
2. AlanRushton,PeterBaker.TheHandbookofLogisticsandDistributionmanagement,Ko
gampagePublishers.
3. Donald Water, Logistics and Introduction to supply , Palgrave
Macmillan4.MartinChristoper, ‘Logistics and Supply Chain Management’ Pearson
Education, 20035.Ronald H. Ballou, ‘Business Logistics and Supply Chain Management’
Pearson Education,2004.

JOURNALS
1. InternationalJournalofLogisticSystem
2. InternationalJournalofLogisticResearchandApplication
3. JournalofbusinessLogistics

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

SWAYAM/MOOC/NPTEL Courses
Supply chain Dynamics by Alexis Bateman, course Lead, MITx
Supply chain Analytics by Chris Caplice, Director, MITx

COURSEOUTCOMES: Studentswillbeableto:
CONumber COSTATEMENT
CO1 Discuss the nature,importanceandcomponentsof Logistics
management.
CO2 ApplyappropriateLogistics, concepts and techniquesto improvise
supplychain operations.
CO3 Predicttheissues,challenges andemergingtechnologiesinlogistics
and supplychain management.

152
CO4 Explainthesignificance ofmaterialhandlingandtocoordinate
activitiesofwarehousinganddistributionsystems.
CO5 Identifytheappropriatetransportationnetwork
andlegalaspectstobefollowed. Also knowing the importance of
Performance measurement.

153
 MAPPING-COURSEOUTCOMEWITHPROGRAMMESPECIFICOUTCOME

CO/PSO PSO1 PSO2 PSO3 PSO4 PSO5

CO1 3 2 1 2 2
CO2 3 2 2 2 2
CO3 3 3 3 2 3
CO4 2 1 2 2 2
CO5 3 3 3 3 2
AVERAGE 2.8 2.6 2.2 2 2.2

KEY:STRONGLY CORELATED-3 MODERATELY

CORELATED-2WEAKLYCORELATED-1NO CORELATION-0

TEACHINGMETHODOLOGY:
Lecture (Chalk and Talk-OHP-
LCD)Blended Classroom-E
Content, VideosProblem Solving-
Group DiscussionQuiz-Seminar

QUESTIONPAPERPATTERN

Knowled Section WordLimit Marks Total

geLevel
K1 A-10X2marks 50 20
100
K1,K2 B-5/8x8marks 200 40

K2,K3 C-2/4x20 500 40

marks

DISTRIBUTION OF QUESTIONS:

SECTION/UNIT I II III IV V TOTAL

THEORY THEORY THEORY THEORY THEORY

154
A 2 2 2 2 2 10
B 1 2 1 2 2 8
C 1 - 1 1 1 4
Section C contains a compulsory Case study Question and that can be taken from UNIT
I,III,IV,V

155
 SEMESTER VI

PROJECT AND VIVA VOCE

Course code: HC21/6C/PRO Credits: 8

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

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

COURSE OUTCOMES: Students will be able to:

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

156
 INTERNSHIP

Credits : 14 Course Code HC21/3I/IPR HC21/5I/IPR

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

In order to pave way for Industry- integrated learning and also to enable students to obtain
better practical knowledge and hands on experience, every student shall undergo
Internship for a period of 14 weeks as specified below:
● 7 weeks of Internship each at the end of the second and fourth semesters
respectively The Internship shall be practice oriented. Students shall have to go to
companies and
shall receive On the Job training on diverse fields of activities of those companies.

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

The report shall be evaluated as follows:

Report Evaluation : 75 Marks

Viva Voce :25
Marks
Total : 100 Marks
The report shall be evaluated for 50 marks internally and 25 marks externally (Based on
the ratings awarded by the trainer in the evaluation form. Students will be evaluated by
the trainer on a 5 point scale and the scores will be converted accordingly. Viva will be
conducted internally based on the internship report.

COURSE OUTCOMES: Students will be able to:

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

MAPPING-COURSE OUTCOME WITH PROGRAMME SPECIFIC OUTCOME

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

157
CO1 3 3 2 3 3
CO2 3 3 2 3 3
CO3 3 3 2 3 3
CO4 2 3 2 3 3
CO5 3 3 2 3 3
AVERAGE 2.8 3 2 3 3

158