B.COM.

,
ACCOUNTING & FINANCE

SYLLABUS

FROM THE ACADEMIC YEAR

2023-2024

TAMILNADU STATE COUNCIL FOR HIGHER

EDUCATION, CHENNAI – 600 005
Contents
i. PO and PSO Description
ii. UG – Template
iii. Methods of Evaluation & Methods of Assessment

iv. Semester Index.

v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced, Extension

Activity, Environment, Professional Competency

1) Course Lesson Box

2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables
 B.COM ACCOUNTING AND FINANCE

PROGRAMME OBJECTIVE:
The B.Com. Degree Programme provides the students to learn the technical skills associated
with many of the procedures of Financial Analysis and Accounting Standards.

This degree is structured to provide a strong foundation in Accounting and Finance and also
to gain and in-depth knowledge on subjects like Portfolio Management , Capital Markets and
Income Tax Law and Practice.

The Course places special emphasis on addressing real- life business issues where students
are exposed to case studies and specific problems drawn from the industry and encourages them to
find solution for the same. It includes discussion on the latest development in the business world.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM ACCOUNTING AND FINANCE

Programme
Code:
Duration: UG - 3 years

Programme PO1: Disciplinary knowledge: Capable of demonstrating

Outcomes: comprehensive knowledge and understanding of one or more
disciplines that form a part of an undergraduate Programme of study
PO2: Communication Skills: Ability to express thoughts and ideas
effectively in writing and orally; Communicate with others using
appropriate media; confidently share one’s views and express
herself/himself; demonstrate the ability to listen carefully, read and
write analytically, and present complex information in a clear and
concise manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body
of knowledge; analyse and evaluate evidence, arguments, claims,
beliefs on the basis of empirical evidence; identify relevant
assumptions or implications; formulate coherent arguments; critically
evaluate practices, policies and theories by following scientific
approach to knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has
learned and apply their competencies to solve different kinds of non-
familiar problems, rather than replicate curriculum content knowledge;
and apply one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and
relevance of evidence; identify logical flaws and holes in the
arguments of others; analyze and synthesize data from a variety of
sources; draw valid conclusions and support them with evidence and
examples, and addressing opposing viewpoints.
PO6: Research-related skills: A sense of inquiry and capability for
asking relevant/appropriate questions, problem arising,
synthesisingand articulating; Ability to recognise cause-and-effect
relationships, define problems, formulate hypotheses, test hypotheses,
analyse, interpret and draw conclusions from data, establish
hypotheses, predict cause-and-effect relationships; ability to plan,
execute and report the results of an experiment or investigation
PO7: Cooperation/Team work: Ability to work effectively and
respectfully with diverse teams; facilitate cooperative or coordinated
effort on the part of a group, and act together as a group or a team in
the interests of a common cause and work efficiently as a member of
a team
PO8: Scientific reasoning: Ability to analyse, interpret and draw
conclusions from quantitative/qualitative data; and critically evaluate
ideas, evidence and experiences from an open-minded and reasoned
perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences, with
self awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety
of learning situations, demonstrate ability to access, evaluate, and use
a variety of relevant information sources; and use appropriate software
for analysis of data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project
through to completion.
PO 12 Multicultural competence: Possess knowledge of the values
and beliefs of multiple cultures and a global perspective; and capability
to effectively engage in a multicultural society and interact respectfully
with diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability toembrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives,
and use ethical practices in all work. Capable of demonstratingthe
ability to identify ethical issues related to one‟s work, avoid unethical
behaviour such as fabrication, falsification or misrepresentation of data
or committing plagiarism, not adhering to intellectual property rights;
appreciating environmental and sustainability issues; and adopting
objective, unbiased and truthful actions in all aspects of work.
PO 14: Leadership readiness/qualities: Capability for mapping out
the tasks of a team or an organization, and setting direction,
formulating an inspiring vision, building a team who can help achieve
the vision, motivating and inspiring team members to engage with that
vision, and using management skills to guide people to the right
destination, in a smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills,
including „learning how to learn‟, that are necessary for participating in
learning activities throughout life, through self-paced and self-directed
learning aimed at personal development, meeting economic, social
and cultural objectives, and adapting to changing trades and demands
of work place through knowledge/skill development/reskilling.
Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement
Outcomes: with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

PSO 2 - Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
startups and high potential organizations

PSO3 – Research and Development:

Design and implement HR systems and practices grounded in
research that comply with employment laws, leading the organization
towards growth and development.

PSO4 – Contribution to Business World:

To produce employable, ethical and innovative professionals to
sustain in the dynamic business world.

PSO 5 – Contribution to the Society:

To contribute to the development of the society by collaborating with
stakeholders for mutual benefit
 Credit Distribution for UG Programmes
Sem I Credit H Sem II Credit H Sem III Credit H Sem IV Credit H Sem V Credit H Sem VI Credit H
Part 1. 3 6 Part..1. 3 6 Part..1. 3 6 Part..1. 3 6 5.1 Core 4 5 6.1 Core 4 6
Language – Language – Language – Language – Course – Course –
Tamil Tamil Tamil Tamil \CC IX CC XIII
Part.2 3 6 Part..2 3 6 Part..2 English 3 6 Part..2 3 6 5.2 Core 4 5 6.2 Core 4 6
English English English Course – Course –
CC X CC XIV
1.3 Core 5 5 2..3 Core 5 5 3.3 Core Course 5 5 4.3 Core 5 5 5. 3.Core 4 5 6.3 Core 4 6
Course – CC I Course – CC – CC V Course – CC Course Course –
III VII CC -XI CC XV
Core Industry
Module
1.4 Core 5 5 2.4 Core 5 5 3.4 Core Course 5 5 4.4 Core 5 5 5. 4.Core 4 5 6.4 Elective 3 5
Course – CC Course – CC – CC VI Course – Course –/ -VII Generic/
II IV CC VIII Project Discipline
with viva- Specific
voce
CC -XII
1.5 Elective I 3 4 2.5 Elective II 3 4 3.5 Elective III 3 4 4.5 Elective 3 3 5.5 3 4 6.5 Elective 3 5
Generic/ Generic/ Generic/ IV Generic/ Elective V VIII
Discipline Discipline Discipline Discipline Generic/ Generic/
Specific Specific Specific Specific Discipline Discipline
Specific Specific
1.6 Skill 2 2 2.6 Skill 2 2 3.6 Skill 1 1 4.6 Skill 2 2 5.6 3 4 6.6 1 -
Enhancement Enhancement Enhancement Enhancement Elective Extension
Course Course Course SEC-4, Course VI Activity
SEC-1 SEC-2 (Entrepreneurial SEC-6 Generic/
Skill) Discipline
Specific
1.7 Skill 2 2 2.7 Skill 2 2 3.7 Skill 2 2 4.7 Skill 2 2 5.7 Value 2 2 6.7 2 2
Enhancement Enhancement Enhancement Enhancement Education Professional
-(Foundation Course –SEC- Course SEC-5 Course SEC-7 Competency
Course) 3 Skill
3.8 E.V.S. - 1 4.8 E.V.S 2 1 5.8 2
Summer
Internship
/Industrial
Training
23 30 23 30 22 30 25 30 26 30 21 30
Total – 140 Credits
 Choice Based Credit System (CBCS), Learning Outcomes Based Curriculum
Framework (LOCF) Guideline Based Credit and Hours Distribution System
for all UG courses including Lab Hours
First Year – Semester-I

Part List of Courses Credit No. of

Hours
Part-1 Language – Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses [in Total] 13 14
Skill Enhancement Course SEC-1 2 2
Part-4 Foundation Course 2 2
23 30

Semester-II

Part List of Courses Credit No. of

Hours
Part-1 Language – Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -SEC-2 2 2
Skill Enhancement Course -SEC-3 (Discipline / Subject Specific) 2 2
23 30
Second Year – Semester-III

Part List of Courses Credit No. of

Hours
Part-1 Language - Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -SEC-4 (Entrepreneurial Based) 1 1
Skill Enhancement Course -SEC-5 (Discipline / Subject Specific) 2 2
E.V.S - 1
22 30

Semester-IV

Part List of Courses Credit No. of

Hours
Part-1 Language - Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 13
Part-4 Skill Enhancement Course -SEC-6 (Discipline / Subject Specific) 2 2
Skill Enhancement Course -SEC-7 (Discipline / Subject Specific) 2 2
E.V.S 2 1
25 30
 Third Year
Semester-V
Part List of Courses Credit No. of
Hours
Part-3 Core Courses including Project / Elective Based 22 26
Part-4 Value Education 2 2
Internship / Industrial Visit / Field Visit 2 2
26 30

Semester-VI

Part List of Courses Credit No. of

Hours
Part-3 Core Courses including Project / Elective Based & LAB 18 28
Part-4 Extension Activity 1 -
Professional Competency Skill 2 2
21 30

Consolidated Semester wise and Component wise Credit distribution

Parts Sem I Sem II Sem III Sem IV Sem V Sem VI Total

Credits
Part I 3 3 3 3 - - 12
Part II 3 3 3 3 - - 12
Part III 13 13 13 13 22 18 92
Part IV 4 4 3 6 4 1 22
Part V - - - - - 2 2
Total 23 23 22 25 26 21 140

*Part I. II, and Part III components will be separately taken into account for CGPA calculation and
classification for the under graduate programme and the other components. IV, V have to be
completed during the duration of the programme as per the norms, to be eligible for obtaining
the UG degree.
 9

METHODS OF EVALUATION
Interna Continuous Internal Assessment Test
l Assignments / Snap Test / Quiz
Seminars 25 Marks
Evalua
tion Attendance and Class Participation

Extern End Semester Examination 75 Marks

al
Evalua
tion
Total 100 Marks
METHODS OF ASSESSMENT

Remem  Thelowestlevelofquestionsrequirestudentstorecallinformationfrom
bering thecoursecontent
(K1)  Knowledgequestionsusuallyrequirestudentstoidentifyinformationi
nthetextbook.
Underst  Understandingoffactsandideasbycomprehendingorganizing,co
anding mparing,translating,interpolatingandinterpretingintheirownwor
(K2) ds.
 Thequestionsgobeyondsimplerecallandrequirestudentstocombi
nedatatogether
Applica  Studentshavetosolveproblemsbyusing/applyingaconceptlearned
tion intheclassroom.
(K3)  Studentsmust usetheir knowledge todetermineaexactresponse.
Analyze  Analyzingthequestionisonethatasksthestudentstobreakdownso
(K4) methingintoitscomponentparts.
 Analyzingrequiresstudentstoidentifyreasonscausesormotivesan
dreachconclusionsorgeneralizations.
Evaluat  Evaluationrequiresanindividualtomakejudgmentonsomething.
e (K5)  Questionstobeaskedtojudgethevalueofanidea,acharacter,aworkof
art,orasolutiontoaproblem.
 Studentsareengagedindecision-makingandproblem–solving.
 Evaluationquestionsdonothavesinglerightanswers.
Create  Thequestionsofthiscategorychallengestudentstogetengagedincre
(K6) ativeandoriginalthinking.
 Developingoriginalideasandproblemsolvingskills
 10

Highlights of the Revamped Curriculum:

1. Student-centric, meeting the demands of industry & society, incorporating industrial

components, hands-on training, skill enhancement modules, industrial project, project
with viva-voce, exposure to entrepreneurial skills, training for competitive
examinations, sustaining the quality of the core components and incorporating
application oriented content wherever required.
2. The Core subjects include latest developments in the education and scientific front,
advanced programming packages allied with the discipline topics, practical training,
devising statistical models and algorithms for providing solutions to industry / real
life situations. The curriculum also facilitates peer learning with advanced statistical
topics in the final semester, catering to the needs of stakeholders with research
aptitude.
3. The General Studies and Statistics based problem solving skills are included as
mandatory components in the ‘Training for Competitive Examinations’ course at the
final semester, a first of its kind.
4. The curriculum is designed so as to strengthen the Industry-Academia interface and
provide more job opportunities for the students.
5. The Statistical Quality Control course is included to expose the students to real life
problems and train the students on designing a mathematical model to provide
solutions to the industrial problems.
6. The Internship during the second year vacation will help the students gain valuable
work experience, that connects classroom knowledge to real world experience and to
narrow down and focus on the career path.
7. Project with viva-voce component in the fifth semester enables the student,
application of conceptual knowledge to practical situations. The state of art
technologies in conducting a Explain in a scientific and systematic way and arriving
at a precise solution is ensured. Such innovative provisions of the industrial training,
project and internships will give students an edge over the counterparts in the job
market.
8. State-of Art techniques from the streams of multi-disciplinary, cross disciplinary and
inter disciplinary nature are incorporated as Elective courses, covering conventional
topics to the latest DBMS and Computer software for Analytics.
 11

Value additions in the Revamped Curriculum:

Semester Newly introduced Outcome / Benefits

Components
I Foundation Course  Instil confidence among students
To ease the transition of  Create interest for the subject
learning from higher
secondary to higher
education, providing an
overview of the
pedagogy of learning
abstract Statistics and
simulating mathematical
concepts to real world.
I, II, III, Skill Enhancement  Industry ready graduates
IV papers (Discipline  Skilled human resource
centric / Generic /  Students are equipped with essential skills to make
Entrepreneurial) them employable
 Training on Computing / Computational skills
enable the students gain knowledge and exposure
on latest computational aspects
 Data analytical skills will enable students gain
internships, apprenticeships, field work involving
data collection, compilation, analysis etc.
 Entrepreneurial skill training will provide an
opportunity for independent livelihood
 Generates self – employment
 Create small scale entrepreneurs
 Training to girls leads to women empowerment
 Discipline centric skill will improve the Technical
knowhow of solving real life problems using ICT
tools
III, IV, V Elective papers- 1. Strengthening the domain knowledge
& VI An open choice of topics 2. Introducing the stakeholders to the State-of Art
categorized under techniques from the streams of multi-disciplinary,
Generic and Discipline cross disciplinary and inter disciplinary nature
Centric 3. Students are exposed to Latest topics on Computer
Science / IT, that require strong statistical
background
4. Emerging topics in higher education / industry /
communication network / health sector etc. are
introduced with hands-on-training, facilitates
designing of statistical models in the respective
 12

sectors
IV DBMS and Programming 5. Exposure to industry moulds students into solution
skill, Biostatistics, providers
Statistical Quality 6. Generates Industry ready graduates
Control, Official 7. Employment opportunities enhanced
Statistics, Operations
Research
II year Internship / Industrial 1. Practical training at the Industry/ Banking Sector /
Vacation Training Private/ Public sector organizations / Educational
activity institutions, enable the students gain professional
experience and also become responsible citizens.
V Project with Viva – voce 2. Self-learning is enhanced
Semester 3. Application of the concept to real situation is
conceived resulting in tangible outcome
VI Introduction of  Curriculum design accommodates all category of
Semester Professional Competency learners; ‘Statistics for Advanced Explain’
component component will comprise of advanced topics in
Statistics and allied fields, for those in the peer
group / aspiring researchers;
 ‘Training for Competitive Examinations’ –caters to
the needs of the aspirants towards most sought -
after services of the nation viz, UPSC, ISS, CDS,
NDA, Banking Services, CAT, TNPSC group
services, etc.
Extra Credits:  To cater to the needs of peer learners / research
For Advanced Learners / Honors aspirants
degree

Skills acquired from Knowledge, Problem Solving, Analytical ability, Professional

the Courses Competency, Professional Communication and Transferrable Skill
 13

B.COM ACCOUNTING AND FINANCE

Course
Part Title of the Course Credits Hours
Code
FIRSTYEAR
FIRSTSEMESTER
Part I Language- Tamil 3 6
Part II English 3 6
Part III Core Paper I – Financial Accounting I 5 5

Part III Core Paper II - Principles of Management 5 5

Elective I - Business Communication
Part III Elective I - Indian Economic Development
Elective I - Business Economics 3 4
Skill Enhancement Course SEC – 1 2 2
Part IV
Foundation Course FC 2 2
TOTAL 23 30
SECOND SEMESTER
Part I Language- Tamil 3 6
Part II English 3 6
Part III Core Paper III – Financial Accounting II 5 5

Part III Core Paper IV-Business Law 5 5

Elective II – Human Resource Management
Elective II - International Trade 3
Part III 4
Elective II – Working Capital Management

Skill Enhance Course SEC – 2 2 2

Part IV
Skill Enhancement Course – SEC 3 2 2
TOTAL 23 30
SECONDYEAR
THIRD SEMESTER
Part I Language- Tamil 3 6
Part II English 3 6
Part III Core Paper V - Corporate Accounting I 5 5

Part III Core Paper VI –Company Law 5 5

Elective III – Fundamentals of Investment

Elective III – Financial Services 3

Part III 4
Elective III – Business Mathematics and
Statistics
 14

Skill Enhance Course SEC – 4 1 1

Part IV Skill Enhancement Course – SEC 5 2 2

Environmental Studies - 1

TOTAL 22 30

FOURTH SEMESTER

Part I Language- Tamil 3 6

Part II English 3 6

Part III Core Paper VII –Corporate Accounting II 4 5

Part III Core Paper VIII –Principles of Marketing 4 5

Elective IV– Management Information System

(MIS)
Part III 3
Elective IV–Financial Derivatives 3
Elective IV- Operation Research

Skill Enhance Course SEC – 6 2 2

Part IV Skill Enhancement Course – SEC 7 2 2

Environmental Studies (EVS) 2 1

TOTAL 25 30

THIRDYEAR
FIFTH SEMESTER

Part III Core Paper IX – Cost Accounting - I 4 5

Part III Core Paper X - Banking Law and Practice 4 5

Part III Core Paper XI – Income Tax Law and 4 5

Practice I
Part III Core Paper XII – Project Viva vove Auditing
and Corporate 4 5
Governance
Part III Discipline Specific Elective 1/2 -Financial 3 4
Management / Financial reporting
Discipline Specific Elective 3/4 – Investment
Analysis and Portfolio Management / 3 4
Merchant Banking
 15

Part IV 2 2
Value Education

Summer Internship / Industrial Training 2 -

TOTAL 26 30

SIXTH SEMESTER
Part III Core Paper XIII – Cost Accounting – II 4 6
Part III Core Paper XIV-Management Accounting 4 6
Part III Core Paper XV-Income Tax Law and 4 6
Practice II
Discipline Specific Elective 5/6- Indirect
Taxation / 6/6 ComputerApplications in Business
Part III 3 5
Discipline Specific Elective 7/8- Indian
Accounting Standards/ 8/8 Spreadsheet for 3 5
Business
Professional Competency Skill enhancement
Part IV Course SE – General Awareness for Competitive 2 2
Examinations
Part V Extension Activity 1 -
TOTAL 21 30
GRAND TOTAL 140 180
 16

FIRST YEAR – SEMESTER – I

CORE – I: FINANCIAL ACCOUNTING I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger
I 15
Accounts– Subsidiary Books –– Trial Balance - Classification of
Errors – Rectification of Errors – Preparation of Suspense
Account – Bank Reconciliation Statement - Need and Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments -
Types - Straight Line Method – Diminishing Balance method –
Conversion method.
III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of
Bills – Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features - Limitations -
Difference between Incomplete Records and Double Entry System
IV 15
- Methods of Calculation of Profit - Statement of Affairs Method
– Preparation of final statements by Conversion method.

Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of
Short Working – Lessor and Lessee – Sublease – Accounting
V 15
Treatment.
Insurance Claims –Calculation of Claim Amount-Average clause
(Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%
 17

CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation
CO1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
ShuklaGrewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
3.
New Delhi.
Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
4.
Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
1.
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New
3.
Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text
5.
and Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
 18

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 3 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 2 3 3 3 2 2 2 3 2 2

TOTAL 15 10 15 15 13 11 10 10 15 10 10

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

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of
Management – Importance - Management Vs. Administration –
Management: Science or Art –Evolution of Management
I 15
Thoughts – F. W. Taylor, Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management -
Trends and Challenges of Management. Managers – Qualification
– Duties & Responsibilities.
 19

Planning
Planning – Meaning – Definitions – Nature – Scope and
Functions – Importance and Elements of Planning – Types –
II Planning Process - Tools and Techniques of Planning – 15
Management by Objective (MBO). Decision Making: Meaning –
Characteristics – Types - Steps in Decision Making –
Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types 15
- Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of Management.

Staffing
Introduction - Concept of Staffing- Staffing Process –
Recruitment – Sources of Recruitment – Modern Recruitment
Methods - Selection Procedure – Test- Interview– Training: Need
IV 15
- Types– Promotion –Management Games – Performance
Appraisal - Meaning and Methods – 360 degree Performance
Appraisal – Work from Home - Managing Work from Home
[WFH].
Directing
Motivation –Meaning - Theories – Communication – Types -
Barriers to Communications – Measures to Overcome the
Barriers. Leadership – Nature - Types and Theories of
Leadership – Styles of Leadership - Qualities of a Good Leader –
Successful Women Leaders – Challenges faced by women in
V 15
workforce - Supervision.
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control
Process - Requisites of Effective Control and Controlling
Techniques – Management by Exception [MBE].
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.

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

Comprehend the concept of various authorizes and responsibilities of an
CO3
organization.
CO4 Enumerate the various methods of Performance appraisal
Demonstrate the notion of directing, co-coordination and control in the
CO5
management.
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd,
1
New Delhi.
 20

DinkarPagare, Principles of Management, Sultan Chand & Sons Publications,

2
New Delhi.
P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill,
3
Noida.
4 L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
Reference Books
K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited,
1
Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill,
2
Sultan Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. &Nohria, N. Beyond the Hype: Rediscovering the Essence of
5
Management. Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

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

 21

3 – Strong, 2- Medium, 1- Low

 22

FIRST YEAR – SEMESTER – I

Elective I – Business Communication

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective I 4 3 4 25 75 100

Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance of
communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interview
 23

Prerequisites: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective
Communication – Modern Communication Methods – Barriers
I 12
to Communication – E-Communication - Business Letters:
Need - Functions – Essentials of Effective Business Letters –
Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and
II 12
Status Enquiries – Complaints and Adjustments – Collection
Letters – Sales Letters – Circular Letters
Banking Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence
– Insurance – Meaning and Types – Insurance Correspondence
III – Difference between Life and General Insurance – Meaning of 12
Fire Insurance – Kinds – Correspondence Relating to Marine
Insurance – Agency Correspondence – Introduction – Kinds –
Stages of Agent Correspondence – Terms of Agency
Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – 12
Specimen letters – Agenda and Minutes of Report writing –
Introduction – Types of Reports – Preparation of Report Writing
Application Letters
V Application Letters – Preparation of Resume – Interview: 12
Meaning – Objectives and Techniques of Various Types of
Interviews – Public Speech – Characteristics of a Good Speech
TOTAL 60

CO Course Outcomes
Acquire the basic concept of business communication.
CO1

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutesandvarious business
CO4
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication- Sultan
1
Chand & Sons- New Delhi.
2 Gupta and Jain, Business Communication, Sahityabahvan publication, New Delhi.
 24

3 K.P.Singha, Business Communication, Taxmann, New Delhi.

R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand
4
Publications, New Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and
5
Correspondence, S. Chand & Co, Publishers, New Delhi.
Reference Books

1 V.K.Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 RithikaMotwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications-New Delhi.

Bovee, Thill, Schatzman, Business Communication Today-Pearson Education,
4
Private Ltd- NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-
questions
3 https://bachelors.online.nmims.edu/degree-programs

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

3-Strong, 2-Medium, 1- Low

 25

FIRST YEAR – SEMESTER – I

Elective 1 – Indian Economic Development

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective I 4 3 4 25 75 100

Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Economic Development And Growth
Concepts of Economic Growth and Development. Measurement of
I Economic Development: Per Capita Income, Basic Needs, Physical 12
Quality of Life Index, Human Development Index and Gender
Empowerment Measure.
Economic Development
Factors Effecting Economic Development - Characteristics of
Developing Countries- Population and Economic Development-
II 12
Theories of Demographic Transition. Human Resource Development
and Economic Development

National Income
Meaning, Importance, National Product-Concept, types of
III measurement, Comparison of National Income at Constant and 12
Current Prices. Sectorial Contribution to National Income. National
Income and Economic Welfare
Public Finance
Meaning, Importance, Role of Public Finance in Economic
Development, Public Revenue-Sources, Direct and Indirect taxes,
IV Impact and Incidence of Taxation, Public Expenditure-Classification 12
and Cannons of Public Expenditure, Public Debt-Need, Sources and
Importance, Budget-Importance, Types of Deficit -Revenue,
Budgetary, Primary and Fiscal,Deficit Financing.
 26

Money Supply
Theories of Money and Its Supply, Types of Money-Broad, Narrow
V and High Power, Concepts of M1,M2 and M3. Inflation and Deflation 12
-Types, Causes and Impact, - Price Index- CPI and WPI, Role of
Fiscal Policy in Controlling Money supply.
TOTAL 60

CO Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development

CO2 Explain the Sectorial contribution to National Income

CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure
CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S.Chand, New Delhi
2 V.K.Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, Mc.Graw Hill, Noida.
4 NitinSinghania, Indian Economy, Mc.Graw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
GhatakSubrata : Introduction to Development Economics, Routledge Publications,
1
New Delhi.
Sukumoychakravarthy : Development Planning- Indian Experience, OUP, New
2
Delhi.
3 Ramesh Singh, Indian Economy, Mc.Graw Hill, Noida.
4 Mier, Gerald, M : Leading issues in Economic Development, OUP, New Delhi.
Todaro, Micheal P : Economic Development in the third world, Orient Longman,
5
Hyderabad
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in
 27

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 2 2 2 2 2 2 2

CO2 3 2 3 3 2 2 2 2 2 3 2

CO3 3 2 3 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 14 15 10 10 10 10 10 13 10

AVERAGE 3 2 2.8 3 2 2 2 2 2 2.2 2

3-Strong, 2-Medium , 1- Low

FIRST YEAR – SEMESTER – I

Elective 1 – Business Economics

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective 1 4 3 4 25 75 100

Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
LO5 To enable the students to understand the objectives and importance of pricing policy
 28

Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views
on Economics – Positive and Normative Economics - Definition
– Scope and Importance of Business Economics - Concepts:
I Production Possibility frontiers – Opportunity Cost – Accounting 12
Profit and Economic Profit – Incremental and Marginal Concepts
– Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- Inflation, Depression,
Recession, Recovery, Reflation and Deflation.
Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants,
Law of Demand and its Exceptions. Elasticity of Demand:
II 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods of
Demand Forecasting, Law of Supply and Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law
of Diminishing Marginal Utility – Equi-Marginal Utility –
Indifference Curve: Meaning, Definition, Assumptions,
III 12
Significance and Properties – Consumer’s Equilibrium. Price,
Income and Substitution Effects. Types of Goods: Normal, Inferior
and Giffen Goods - Derivation of Individual Demand Curve and
Market Demand Curve with the help of Indifference Curve.
Theory of Production
Concept of Production - Production Functions: Linear and Non –
Linear Homogeneous Production Functions - Law of Variable
IV Proportion – Laws of Returns to Scale - Difference between 12
Laws of variable proportion and returns to scale – Economies of
Scale – Internal and External Economies – Internal and External
Diseconomies - Producer’s equilibrium
Product Pricing
Price and Output Determination under Perfect Competition, Short
Period and Long Period Price Determination, Objectives of
Pricing Policy, Its importance, Pricing Methods and Objectives –
V Price Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –
Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve
TOTAL 60
CO Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis

CO2 Evaluate the factors of demand forecasting

CO3 Know the assumptions and significance of indifference curve
CO4 Outline the internal and external economies of scale
 29

CO5 Relate and apply the various methods of pricing

Textbooks
H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New
1
Delhi.
2 C.M.Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Ecomnomics, Global Publication Pvt.Ltd, Chennai.
5 D.M.Mithani, Business Economics, Himalaya Publishing House, Mumbai.
Reference Books
1 S.Shankaran, Business Economics-Margham Publications, Chennai.
P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand &
2
Sons, New Delhi.
Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson
3
Australia
Ram singh and Vinaykumar, Business Economics, Thakur publication Pvt.Ltd,
4
Chennai.
Saluram and Priyanks Tindal, Business Economics, CA Foundation Study material,
5
Chennai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-objectives-
3
basis-and-factors/74160

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 2 2 2 2 2 1 2 2

3 3 2 2 2
CO2 3 2 2 2 2 2

CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 2 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 14 11 10 10 10 10 10 10

AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3-Strong, 2-Medium , 1- Low
 30

FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading
Account - Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
system -Stock and Debtors system – Distinction between
II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: Basis of
Allocation of Expenses – Inter- Departmental Transfer at Cost or
Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 15
Goodwill - Calculation of Hidden Goodwill –Retirement of a
Partner – Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment
of Goodwill – Preparation of Balance Sheet - One or more
IV 15
Partners insolvent – All Partners insolvent – Application of
Garner Vs Murray Theory – Accounting Treatment - Piecemeal
Distribution – Surplus Capital Method – Maximum Loss
Method.
 31

Accounting Standards for financial reporting (Theory only)

Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in
V India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation
Plan in India- Ind AS- An Introduction - Difference between Ind
AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems

CO2 To prepare Branch accounts and Departmental Accounts

To understand the accounting treatment for admission and retirement in
CO3
partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.
CO5 To elaborate the role of IFRS
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal& S.C. Gupta, Advance Accounts, S Chand Publishing,
2
New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr.Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
3
Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New
5
Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
 32

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 2 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile law and the essentials of
LO1
valid contract
LO2 To gain knowledge on performance contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials
of Valid Contract, Classification of Contract, Offer and
I 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
 33

Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of
Joint liabilities & Rights, Time and Place of Performance,
II 15
Reciprocal Promises, Assignment of Contracts - Remedies for
Breach of contract - Termination and Discharge of Contract -
Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and 15
Bailee – Law of Pledge – Meaning – Essentials of Valid
Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:

Definition of Contract of Sale – Formation - Essentials of

V Contract of Sale - Conditions and Warranties - Transfer of 15
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
Seller
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Outline the contract of indemnity and guarantee
CO4 Familiar with the provision relating to Bailment and Pledge
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal&VivekKuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 PreethiAgarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law NiraliPrakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw
 34

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 2 2 2 2 2 2 2

CO2 3 2 3 3 2 2 2 2 2 2 2

CO3 3 2 2 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

FIRST YEAR – SEMESTER – II

Elective II – HUMAN RESOURCE MANAGEMENT

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
C1 To explore to the aspects relating of Human resource management
C2 Toequip with the various processes of Recruitment and Selection

C3 To be acquainted with Training methods and the concept of Performance

Appraisal
C4 To learn about Industrial Relations
C5 To assimilate knowledge on employee welfare.
Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours
 35

Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role
and Qualities of a HR Manager - Human Resource Planning -
I Meaning, Definition, Importance, Factors Affecting HRP, Process 12
Involved in Human Resource Planning. Human Resource
Information System (HRIS) - Job Analysis, Need for Job Analysis,
Steps in Job Analysis, Job Description and Specification.
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal
II and external source of recruitment – Selection Process – 12
Curriculum Vitae –Test- types– Kinds of employment interview –
Medical Screening – Appointment Order.
TRAINING AND DEVELOPMENT
Induction – Training – Methods – Techniques – Identification of
III the training needs – Training and Development – Performance 12
appraisal – Transfer – Promotion and termination of services –
Career Development.
INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication –
IV SettlementLabour Relation – Functions of Trade Unions – Forms 12
of collective bargaining-Workers’ participation in management –
Types and effectiveness.
.
EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
Limitations, Types of Employee Welfare, Statutory and Non-
V 12
Statutory Welfare Measures, and Labour Welfare Theories- Social
Security, Health, Retirement &Other Benefits- Remuneration –
Components of remuneration – Incentives – Benefits
TOTAL 60
CO Course Outcomes
Examine the role of HRM in the new ageorganisation and plan man power
CO1
requirements andimplement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Trainning
Estimate, defend and handle legal compliance in
CO4 HRM involving trade union disputes and employee
retention.
CO5 Formulate strategies for employee welfare.
Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education,
1
Noida.
 36

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

2
Publishing House, Mumbai.
Sunil Lalla and NehaShukla, Human Resource Management, NiraliPrakashan
3
Publishers, Pune.
P.SubbaRao, Personnel and Human Resource Management, Himalaya
4
Publishing House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons
1
Publications, New Delhi.
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.JSrinivasan, Human Resource Development, Margham
3
Publications, Chennai.
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-2/employee-
3
welfare/employee-welfare/99778

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

 37

FIRST YEAR – SEMESTER – II

Elective II – International Trade

Marks

Inst.
L T P S Credits
Category

Hours
CIA External Total

Elective II 4 3 4 25 75 100

Learning Objectives
LO1 To enable students familiarise with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organisation
 38

Prerequisite: Should have studied Commerce in XII Std

Unit Contents No. of
Hours
Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – Importance of 12
International Trade in the Global context
Theories of International trade: Classical theories - Adam smith’s
theory of Absolute Advantage – Ricardo’s Comparative cost theory -
Modern theories of International Trade - Haberler’s Opportunity Cost
II theory – Heckscher –Ohlin’s Modern theory – International trade and 12
Factor Mobility Theory – Leontiff’s Paradox - International trade and
economic growth theory - Immiserizing growth theory.

Balance of Payments – Components of Balance of Payments -

Current account, Capital account & Official settlement accounts -
Disequilibrium in BOP -Methods of correcting Disequilibrium -
III Balance of Payment adjustment Theories - Marshall Lerner 12
mechanism.
Balance of Trade – Terms of Trade – Meaning – Definition –
Difference between BOP and BOT.

International Economic Institutions - International Monetary System -

Bretton Woods Conference – IMF - Objectives, Organizational
IV structure – Membership – Quotas – Borrowing and Lending 12
Programme of IMF – SDRs – India and IMF -World Bank and
UNCTAD.

World Trade Organisation (WTO) – Functions and Objectives –

V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.
TOTAL 60
CO Course Outcomes
Distinguish between the concept of internal and international trade.
CO1

CO2 Define the various theories of international trade.

CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

CO5 Define the workings of WTO and with special reference to India.

Textbooks
Francis Cherunilam, International Trade and Export Management – Himalaya
1
Publishing House - Mumbai –04.
Paul.R.Krugman and Maurice Obstfeld, International Economics (Theory and
2 Policy) -
Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.
Robert J.Carbaugh, International Economics - Thomson Information Publishing
3 Group -
Wadsworth Publishing Company -California.
 39

H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd – New
4
Delhi-14.
BimalJaiswal&Richa Banerjee, Introduction To International Business, Himalaya
5
Publication, Mumbai
Reference Books
1 Dr. T. Aryamala,Vijay Nicole, International Trade, Chennai
Avadhani, V.A. International Financial Management, Himalaya Publications,
2
Mumbai
PunamAgarwal And JatinderKaur, International Business, Kalyani Publications,
3
New Delhi

4 S Sankaran , International Trade, Margham Publication, Chennai

5 C B Gupta, International Business, S Chand Publishing, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/
https://www.economicsdiscussion.net/balance-of-payment/balance-of-payments-
2
international-trade-economics/30644
3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3-Strong, 2-Medium , 1- Low

 40

FIRST YEAR – SEMESTER – II

Elective II – Working Capital Management

Marks
Subject Inst.
L T P S Credits
Code Hours
CIA External Total

4 3 4 25 75 100

Learning Objectives
LO 1 To explain working capital and interpret the cash conversion cycle
LO 2 To know whether the company maintain a large size of inventory for efficient and smooth
production and sales operations.
LO 3 To prepare a cash budget and comment on it
LO 4 To assess the components of credit policy and its evaluation
LO 5 To explain the inventory management techniques and calculate the Economic Ordering
Quantity
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction
Working Capital Meaning – Types of Working Capital - Importance of
working capital management - Components of Working Capital - Factors
I 12
Influencing Working Capital Requirements - Estimating Working capital
management- Working Capital. Life Cycle - Role of Finance Manager in
Working Capital.
Financing Current Assets
Different Approaches to Financing Current Assets- Conservative,
II 12
Aggressive and Matching approach - Sources of Finance Committees on
Working Capital Finance – Working Capital Financing Approach.
Cash Management 12
Importance - Factors Influencing Cash Balance – Motives of Holding Cash
III - Determining Optimum Cash Balance – Cash Budgeting - Controlling and
Monitoring Collection and Disbursements.- Cash Management Models –
Baumol Model and Miller-Orr Model.
Receivables Management 12
Overview of Receivables Management – Significance – Elements of Credit
IV
Policy Variables - Credit Standards - Credit period - Cash discount and
Collection efforts - Credit Evaluation - Control of Receivables.
Inventory Management 12
Components of Inventory - Benefits of Holding Inventory - Importance of
Inventory Management -Techniques for Managing Inventory - Economic
V
Order Quantity (EOQ) - Stock levels - Analysis of Investment in Inventory
- Selective Inventory Control - ABC, VED and FSN Analysis.
 41

TOTAL 60
THEORY 20% & PROBLEMS 80%

CO Course Outcomes
CO1 Construct the factors influencing working capital requirements and estimate it
CO2 Classify the approaches to financing Currents Assets
CO3 Determine the importance of cash management and cash budgeting
CO4 Formulate the receivables management and credit policy evaluation
Discuss about the Techniques of inventory management, EOQ, ABC, VED, and FSN
CO5
Analysis
Textbooks
1 V.K.Bhalla, Working Capital Management, S Chand, New Delhi
2 Dr.Periyaswamy, Working Capital Management, Himalaya Publishing House, Mumbai
3 Dr.R.P.Rustagi, Working Capital Management, Taxmann’s, New Delhi
4 Dr. A Murthy, Working Capital Management, Margham Publications, Chennai
Reference Books
James S Sagner, Working Capital Management, Application and Cases, Wiley, New
1
Jersey
2 Dr. S P Gupta, Management of Working Capital, SahityaBhavan Publication , Agra
3 M. K. Rastogi, Working Capital Management, Laxmi Publication, Chennai
4 Hrishikes Bhattacharya, Working Capital Management, PHI Publication, New Delhi
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 http://onlinecourses.nptel.ac.in
2 https://www.iifl.com
3 http://ebooks.lpude.in
 42

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

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

3-Strong, 2-Medium , 1- Low

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I

Subjec Inst. Marks

L T P S Credits
t Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To understand about the pro-rata allotment and Underwriting of Shares

LO2 To know the provisions of companies Act regarding Issue and Redemption of
 43

Preference shares and debentures

To learn the form and contents of financial statements as per Schedule III of
LO3
Companies Act 2013

LO4 To examine the various methods of valuation of Goodwill and shares

LO5 To identify the Significance of International financial reporting standard (IFRS)

Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of

Hours

Issue of Shares

Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro- 15

I rata Allotment Issue of Rights and Bonus Shares - Underwriting
of Shares and Debentures – Underwriting Commission - Types of
Underwriting.

Issue & Redemption of Preference Shares & Debentures

Redemption of Preference Shares–Provisions of Companies Act–

Capital Redemption Reserve – Minimum Fresh Issue – Redemption
II at Par, Premium and Discount. 15

Debentures: Issue and Redemption – Meaning – Methods – In-One

lot–in Instalment – Purchase in the Open Market includes Ex
Interest and Cum Interest - Sinking Fund Investment Method.

Final Accounts

Introduction – Final Accounts – Form and Contents of Financial

III Statements as Per Schedule III of Companies Act 2013 – Part I Form 15
of Balance Sheet – Part II Form of Statement of Profit and Loss –
Ascertaining Profit for Managerial Remuneration

Valuation of Goodwill & Shares

Valuation of Goodwill – Meaning – Need for Valuation of Goodwill

– Methods of Valuing Goodwill – Average Profit – Super Profit –
IV Annuity and Capitalisation Method. 15

Valuation of Shares – Need for Valuation of Shares – Methods of

Valuation of Shares – Net Assets Method – Yield and Fair Value
Methods.
 44

Indian Accounting Standards

International Financial Reporting Standard (IFRS)–Meaning and its

Applicability in India - Indian Accounting Standards – Meaning –
Objectives – Significance – Procedures for Formulation of
V Standards – Ind AS – 1 Presentation of Financial Statement, Ind AS 15
– 2 Valuation of Inventories, Ind AS – 7 Cash Flow Statement, Ind
AS – 8 Accounting Policies, Changes in Accounting Estimate and
Errors, Ind AS – 16 – Property, Plant & Equipment, Ind AS 38 –
Intangible Assets Ind AS – 103, Business Combinations Ind AS
110, Consolidated Financial Statement. (Theory Only)

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

Prepare and account for various entries to be passed in case of issue, forfeiture and
CO1
reissue of shares and compute the liability of underwrites

Asses the accounting treatment of issue and redemption of preference shares and
CO2
debentures

CO3 Construct Financial Statements applying relevant accounting treatments

Compute the value of goodwill and shares under different methods and assess its
CO4
applicability

CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS

Textbooks

S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New
1
Delhi.

R.L. Gupta and M. Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New
2
Delhi.

3 Broman, Corporate Accounting, Taxmann, New Delhi.

4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.

5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.

Reference Books

1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.

 45

D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann, New

2
Delhi

Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya

3
Pradesh

Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,

4
Mumbai.

5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.tickertape.in/blog/issue-of-shares/

https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodw
2
illandshares.pdf

https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
3
standards.html

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

CORE – VI: COMPANY LAW
 46

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Company law 15
Companies Act 2013 – Definition of a Company, Characteristics
of Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities
Partnerships – Classification of Companies – Based on
Incorporation, Liability, Number of Members, Control.
Formation of Company
Formation of a Company – Promoter –Incorporation Documents
e-filing – Memorandum of Association – Contents – Alteration –
II Legal Effects – Articles of Association - Certificate of 15
Incorporation – Prospectus – Contents - Kinds – Liabilities –
Share Capital – Kinds – Issue – Alteration – Dividend –
Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll –
III Quorum – Proxy - Resolution – Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and
Removal of an Auditor -
Management & Administration
Management & Administration – Directors – Legal Position –
Board of Directors – Appointment/ Removal – Disqualification
– Director Identification Number – Directorships – Powers –
Duties – Board Committees – Related Party Transactions –
IV 15
Contract by One Person Company – Insider Trading- Managing
Director – Manager – Secretarial Audit – Administrative
Aspects and Winding Up – National Company Law Tribunal
(NCLT) – National Company Law Appellate Tribunal (NCLAT)
– Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary
V 15
Winding Up – Consequences of Winding Up Order – Powers of
Tribunal – Petition for Winding Up – Company Liquidator.
TOTAL 75
Course Outcomes
CO1 Understand the classification of companies under the act
 47

Examine the contents of the Memorandum of Association & Articles of

CO2
Association
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal
CO4
(NCLAT)
CO5 Analyse the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law,Taxmann, New Delhi
5 M.C.Kuchal, Business Law, VikasPublication, Noida
Reference Books
1 Gaffoor&Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law NiraliPrakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companies-
1
act/companies-act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/

3 https://www.investopedia.com/terms/w/windingup.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 3 2 3 3 2 2

CO2 3 2 3 2 3 3 2 3 3 2 2

CO3 3 2 3 2 3 3 2 3 3 2 2

CO4 3 2 3 2 3 3 2 3 3 2 2
 48

CO5 3 2 3 2 3 3 2 3 3 2 2

TOTAL 15 10 15 10 15 15 10 15 15 10 10

AVERAGE 3 2 3 2 3 3 2 3 3 2 2

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER – III

Elective III- Fundamentals of Investment

L T P S Credits Inst. Marks

Category

Hours
CIA External Total
Elective III 4 3 4 25 75 100

Learning Objectives
LO 1 To introduce the student acquire knowledge about investment environment
process
LO 2 To make impact experience on fixed income securities
LO 3 To understand the approaches of equity analysis
LO 4 To get acquainted with Portfolio Analysis and Financial Derivatives
LO 5 To acquire the knowledge of Investor Protection
UNIT Contents No. of
Hours
The Investment Environment
Theinvestment decision process, Types of Investments –
Commodities, Real Estate and Financial Assets, the Indian securities
I market, the market participants and trading of securities, security 12
market
indices, sources of financial information, Concept of return and risk,
Impact of Taxes and Inflation on return.
Fixed Income Securities
II Bond features, types of bonds, estimating bond yields, Bond 12
Valuation types of bond risks, default risk and credit rating.
Approaches to Equity Analysis
III Introductions to Fundamental Analysis, Technical Analysis and 12
Efficient Market Hypothesis, dividend capitalisation models, and
 49

price-earnings multiple approach to equity valuation.

Portfolio Analysis and Financial Derivatives

Portfolio and Diversification, Portfolio Risk and Return; Mutual
IV 12
Funds; Introduction to Financial Derivatives; Financial Derivatives
Markets in India
Investor Protection
Role of SEBI and stock exchanges in investor protection; Investor
V 12
grievances and their redressal system, insider trading, investors’
awareness and activism
Total 60
CO Course Outcomes
Enumerate the concept of investment decision process and types of Investments
CO1

CO2 Optimise income securities by applying the types of bonds

CO3 Explain the approaches towards the equity analysis to enrich the skills

CO4 Analyse the Portfolio Analysis and Derivatives Markets

CO5 Construct the roles of SEBI and Investor Protection
Textbooks
1. V K Bhalla, Fundamental of Investment Management, S Chand Publication, New
2. Delhi
Dr.VanitaTripati, Fundamental of Investment, Taxmanns, New Delhi
3 Dr.Preeti Singh Fundamental of Investment, Himalaya Publishing House,
Mumbai
4 Prasnna Chandra , investment analysis and portfolio management, McGraw hill
education, new delhi
5 C P Jones, investment analysis and management, Wiley publication, new york
Reference Books
4. Yasminsofatvinayak&Sanjeev Kumar, fundamentals of investment, kalyani
publication, new delhi
2. S K Sharma &gurmeetKaur, fundamentals of investment, sultan chand, new delhi
3 Mayo , all introduction to investment, cengage learning, England
4 R p rustogi , fundamentals of investment, sultan chand and sons , new delhi
Web Resources
1. https://www.coursera.org
2. https://www.classcentral.com
3 https://www.ibm-institute.com

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
 50

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3-Strong, 2-Medium , 1- Low

SECOND YEAR – SEMESTER – III

Elective III – Financial Services

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective III 4 3 4 25 75 100

Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
To enrich their knowledge on key areas relating to management of financial
LO2
products and services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Financial System
Structure of Financial System – Role of Financial System in
Economic Development – Financial Markets and Financial
Instruments – Capital Markets – Money Markets – Primary
I 12
Market Operations – Role of SEBI – Secondary Market
Operations – Regulation – Functions of Stock Exchanges –
Listing – Formalities – Financial Services Sector Problems and
Reforms.
 51

Introduction to Financial Services

Concept, Nature and Scope of Financial Services – Regulatory
Frame Work of Financial Services – Growth of Financial Services
II 12
in India – Merchant Banking – Meaning-Types – Responsibilities
of Merchant Bankers – Role of Merchant Bankers in Issue
Management – Regulation of Merchant Banking in India.
Venture Capital and Leasing
Venture Capital – Growth of Venture Capital in India – Financing
III Pattern under Venture Capital – Legal Aspects and Guidelines for 12
Venture Capital, Leasing – Types of Leases – Evaluation of
Leasing Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of
IV CRISIL, ICRA and CARE. Factoring, Forfeiting and Bill 12
Discounting – Types of Factoring Arrangements – Factoring in
the Indian Context.
Mutual Funds
Mutual Funds – Concept and Objectives, Functions and Portfolio
V 12
Classification, Organization and Management – De-mat Services-
Need and Operations- Role of NSDL and CSDL.
TOTAL 60
CO Course Outcomes
CO1 Summarise the role and function of the financial system
Gain practical knowledge on key areas relating to management of financial
CO2
products and services
CO3 Familiarize students about Venture Capital, Leasing.
CO4 Infer the importance of the Credit Rating system.
CO5 Understand the existence of Mutual funds and the roles of NSDL and CSDL.
Textbooks
1 Gurusamy.S, Financial Services, Tata McGraw Hill, Noida.
2 C. Rama Gopal, Financial Services, Vikas Publishing house, Noida.
3 M.Y.Khan, Financial Services, Tata McGraw Hill, Noida.
4 E.Dharmaraj, Financial Services, S. Chand, New Delhi.
Reference Books
Mike Heffner, Business process management in Financial Services, F.W. Olin
1
Graduate school of Business, United States.
Perry Stinson, Bank management and Financial Services, Clanrye International,
2
USA.
E. Gordon and K. Natarajan, Financial Market and Services, Himalaya
3
Publishing House, Mumbai.
4 B. Santhanam, Financial Services, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
 52

Web Resources
https://www.civilserviceindia.com/subject/Management/notes/leasing-hire-
1
purchase-and-venture-capital.html
2 https://corporatefinanceinstitute.com/resources/fixed-income/credit-rating/
3 https://scripbox.com/mf/what-is-mutual-fund/

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 3 2 3 2 3 3 3 2 2

CO2 3 2 2 3 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 13 13 12 13 10 13 13 15 10 12

AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4

3-Strong, 2-Medium , 1- Low

 53

SECOND YEAR – SEMESTER – III

ELECTIVE III : BUSINESS MATHEMATICS & STATISTICS

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and proportions
LO2 To learn about simple and compound interest and arithmetic, geometric and
harmonic progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Ratio
I 12
Ratio, Proportion and Variations, Indices and Logarithms.
Interest and Annuity
Banker’s Discount – Simple and Compound Interest -
II 12
Arithmetic, Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and
III Median – Quartiles – Deciles - Percentiles. Measures of Variation 12
– Range - Quartile Deviation and Mean Deviation - Variance and
Standard Deviation & Co-efficient.
Correlation and Regression
Correlation - Karl Pearson’s Coefficient of Correlation –
IV 12
Spearman’s Rank Correlation – Regression Lines and
Coefficients.
Time Series Analysis and Index Numbers
Time Series Analysis : Secular Trend – Seasonal Variation –
V Cyclical variations - Index Numbers – Aggregative and Relative 12
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.
TOTAL 60
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and harmonic progressions.
CO3 Determine the various measures of central tendency
CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis
 54

Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing
1
house, Chennai
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill
2
education, Noida
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics,
3
NiraliPrakashan Publishing, Pune
Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal,
4
Agra
5 P.R. Vittal, Business Mathematics & Statistics, Margham Publications, Chennai
Reference Books
1 J.K. Sharma, Fundamentals of business statistics, Vikas publishing, Noida
2 Peter Waxman, Business Mathematics & Statistics, Prentice Hall, New York
Andre Francis, Business Mathematics & Statistics, Cengage Learning EMEA,
3
Andover
Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New
4
Delhi
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher,
5
New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.britannica.com/biography/Henry-Briggs
2 https://corporatefinanceinstitute.com/resources/data-science/central-tendency/
3 https://www.expressanalytics.com/blog/time-series-analysis/
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2
 55

3 – Strong, 2- Medium, 1- Low

 56

SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l

5 4 5 25 75 100

LO1 To know the types of Amalgamation, Internal and external Reconstruction

LO2 To know Final statements of banking companies

LO3 To understand the accounting treatment of Insurance company accounts

LO4 To understand theprocedure for preparation of consolidated Balance sheet

LO5 To have an insight on modes of winding up of a company

Prerequisite: Should have studied Financial Accounting in I Year

Contents No. of
Unit
Hours

Amalgamation, Internal & External Reconstruction

Amalgamation – Meaning - Purchase Consideration - Lump sum

Method, Net Assets Method, Net Payment Method, Intrinsic
Value Method - Types of Methods of Accounting for
Amalgamation -The Pooling of Interest Method - The
I Purchase Method(Excluding Inter-Company Holdings). 15

Internal & External Reconstruction

Internal Reconstruction – Conversion of Stock – Increase and

Decrease of Capital – Reserve Liability - Accounting
Treatment of External Reconstruction

Accounting of Banking Companies

II Final Statements of Banking Companies (As Per New Provisions) - 15

Non-Performing Assets - Rebate on Bills Discounted- Profit and
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.

Insurance Company Accounts:

III Meaning of Insurance – Principles – Types – Preparation of Final 15
Accounts of Insurance Companies – Accounts of Life Insurance
Business – Accounts of General Insurance Companies -New
 57

Format.

Consolidated Financial Statements

IV Introduction-Holding & Subsidiary Company-Legal Requirements 15

Relating to Preparationof Accounts -Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).

Liquidation of Companies

Meaning-Modes of Winding Up – Preparation of Statement of

V Affairs and Statement of Deficiency or Surplus (List H) Order of 15
Payment – Liquidators Remuneration- Liquidator’s Final Statement
of Accounts.

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

Understand the accounting treatment of amalgamation, Internal and external

CO1
reconstruction

Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.

Synthesize and prepare final accounts of Insurance companies in the

CO3
prescribed format

CO4 Give the consolidated accounts of holding companies

CO5 Preparation of liquidator’s final statement of account

Textbooks

S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
1
Delhi.

Dr. K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II,
2
Himalaya Publishing House, Mumbai.

3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.

M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New
4
Delhi.

5 T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers,

 58

Chennai

Reference Books

1 B.Raman, Corporate Accounting, Taxmann, New Delhi

2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi

3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh

Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing

4
house, Mumbai.

5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126

2 https://www.slideshare.net/debchat123/accounts-of-banking-companies

https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

 59

SECOND YEAR– SEMESTER–

IVCOREPAPERVIII -
PRINCIPLESOFMARKETING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

LearningObjectives

LO1 Toknowtheconceptandfunctionsofmarketing
LO2 Tounderstandtheimportanceofmarketsegmentation
LO3 Toexaminethestagesofnewproductdevelopment
LO4 Togainknowledgeonthevarious advertisingmedias
LO5 Toanalysetheglobalmarketenvironment
Prerequisite:ShouldhavestudiedCommerceinXIIStd
Unit Contents No.
ofHou
rs
IntroductiontoMarketing

Meaning–Definition and Functions of Marketing– Evolution

ofMarketingConcepts–InnovationsinModernMarketing. Role and
I Importance of Marketing - Classification ofMarkets - Niche 15
Marketing.
MarketSegmentation

Meaninganddefinition-Benefits–Criteriaforsegmentation–
Typesofsegmentation–Geographic–Demographic–
Psychographic–Behavioural–Targeting,Positioning &
II Repositioning - Introduction to ConsumerBehaviour– 15
ConsumerBuyingDecisionProcess and Post Purchase Behaviour –
– Motives. Freud’s TheoryofMotivation.

Product&Price
III MarketingMix––anoverviewof4P’sofMarketingMix– 15
Product–IntroductiontoStagesofNewProductDevelopment–
ProductLifeCycle––Pricing–Policies-Objectives–
FactorsInfluencingPricing– Kinds of Pricing.
 60

PromotionsandDistributions

Elements of promotion–Advertising–0bjectives -Kinds of

AdvertisingMedia- Traditional vsDigital Media - Sales Promotion
IV – types ofsalespromotion–PersonalSelling– 15
Qualitiesneededforapersonalseller-ChannelsofDistribution for
Consumer Goods- Channel Members – ChannelsofDistribution
for IndustrialGoods.

CompetitiveAnalysisandStrategies

Global MarketEnvironment–Social Responsibility and Marketing

Ethics - RecentTrendsinMarketing –ABasicUnderstanding ofE–
V Marketing& M–Marketing–E-Tailing–CRM–MarketResearch– 15
MISandMarketingRegulation.
TOTAL 75

CO CourseOutcomes

CO1 Developanunderstandingontheroleandimportanceofmarketing

CO2 Applythe4p’s ofmarketingintheirventure

CO3 Identifythefactorsdeterminingpricing

CO4 UsethedifferentChannels ofdistributionofindustrialgoods

CO5 UnderstandtheconceptofE-marketingandE-Tailing

Textbooks

PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEduc
1
ation.NewDelhi

Dr.C.B.Gupta& Dr.N.RajanNair,Marketing
2
Management,SultanChand&Sons, NewDelhi.

Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHou
3
se,Chennai

4 Dr.N.RajanNair,Marketing,SultanChand&Sons.New Delhi

5 NeeruKapoorPrinciplesOfMarketing,PHILearning,NewDelhi

ReferenceBooks
 61

ProfKavitaSharma,DrSwatiAgarwal,PrinciplesofMarketingBook,Tax
1
mann,newdelhi

2 Dr.J.Jayasankar,MarketingManagement,MarghamPublications,Chennai.

3 Assael,H.ConsumerBehaviourand MarketingAction,USA:PWS-Kent

Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA:

4
HoughtonMifflinCompany

BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Blo
5
omburyPublishing, India

NOTE:LatestEdition ofTextbooksMaybeUsed

WebResources

1 https://www.aha.io/roadmapping/guide/marketing/introduction

2 https://www.investopedia.com/terms/m/marketsegmentation.asp

https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
3
management/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 – Strong, 2- Medium, 1- Low

 62

SECOND YEAR – SEMESTER – IV

Elective IV – Management Information System

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective
3 3 3 25 75 100
IV

Learning Objectives
Identify managerial challenges and opportunities for organizational advancement
LO1
that may be resolved by the application of current new technologies.
Identify opportunities for and successfully apply various information technologies to
LO2
gain competitive advantage.
Define and recognize key enabling technologies that may advance organizations now
LO3
and in the future.
Explain applications as groupware, the Internet, executive information systems,
LO4 telecommunications, and other organizational support technologies and relate them
to solving organization problems.
Make required personal and organizational changes to implement the new
LO5
technologies in established and in new organizations.
Identify new opportunities and champion the introduction and application of
LO6
advancing technologies in an organization

UNIT Contents No. of

Hours
Understanding Management Information Systems
Introduction to Management Information Systems, History of MIS, Impact
of MIS, Role and Importance, MIS Categories, Managers and Activities in
I IS, Types of Computers Used by Organizations in Setting up MIS, 9
Hardware support for MIS, The Decision Making Process System
Approach to Problem Solving, The Structure of Management Information
System
Kinds of Information Systems
Introduction, Types of Management Systems Concepts of Management
II Organization Differences between planning and control information, 9
Systems Analysis, Systems Design MIS Planning and Development:
Introduction, Planning, development.
MIS and Business Process Re-engineering
III Introduction, Business Process Re – Engineering, Improving a process in 9
BPR, Object Oriented methodology, PR – Current Focus MIS
 63

Organization Structure: Introduction, MIS at Management levels, Strategic

Level Planning, Operational Level Planning, Economic and Behaviour
Theories. Enterprise Resource Planning: Introduction, Basics of ERP,
Evolution of ERP, Enterprise Systems in Large Organizations, Benefits
and Challenges of Enterprise Systems. E-Enterprise System : Introduction:
Managing the E-enterprise, Organization of Business in an E-enterprise, E-
business, E-commerce, E-communication, E-collaboration,
Trends in MIS
Introduction, Decision Support Systems (DSS), Artificial Intelligence (AI)
MIS – Support Models and Knowledge Management: Introduction,
Philosophy of Modelling, DSS: Deterministic Systems, Market Research
Methods, Ratio Analysis for Financial Assessment, Management Science
IV Models, Procedural Models, Project Planning and Control Models, Cost 9
Accounting Systems, Operations Research Models: Mathematical
Programming Techniques, Knowledge Management. Organization and
Computer Networks: Introduction, Basics of computer systems, Basic
Network Terminologies, Definitions and Application, The Intranet and the
Extranet.
Trends in MIS
Introduction, Decision Support Systems (DSS), Artificial Intelligence (AI)
MIS – Support Models and Knowledge Management: Introduction,
Philosophy of Modelling, DSS: Deterministic Systems, Market Research
Methods, Ratio Analysis for Financial Assessment, Management Science
V Models, Procedural Models, Project Planning and Control Models, Cost 9
Accounting Systems, Operations Research Models: Mathematical
Programming Techniques, Knowledge Management. Organization and
Computer Networks: Introduction, Basics of computer systems, Basic
Network Terminologies, Definitions and Application, The Intranet and the
Extranet.
Total 45
CO Course Outcomes
Identify and describe important features of organizations in order to build and use
CO1
information systems successfully.
Identify the principal management challenges posed by the ethical and social impact
CO2
of information systems and management solutions.
CO3 Demonstrate systems analysis, design and decision making in a business setting.
Assess how information systems support the activities of managers and end-users in
CO4
organization
Explain about the recent trends in MIS, Artificial Intelligence and improve the
CO5
knowledge for futuristic competence
Textbooks
Prasad L M, Usha Prasad(2012), Management Information System, Sultan Chand &
9.
Sons, New Delhi
10. Management Information Systems by Dr. D. B. Bharati&RohanDahivale Himalaya
Publications, Mumbai
11. Management Information Systems by Jawadekar, TMGH, 4 th Edition
12. Management Information Systems by Jaiswal and Mittal, Oxford University Press.
 64

Reference Books
1. Wetherbe, Turban(2000) Information Technology for Management, John Wilsey
Publisher, New Jersey, US
Decision Support Systems and Intelligent Systems by Turban and Aronson, Pearson
2.
Education Asia
Management Information Systems by O'brien, Marakas and Ramesh Behl, TMGH,
3.
11th Edition, 2019
4. Davis, Management Information Systems, McGraw Hill, New York
Web Resources
1. www.academia.edu
2. www.oxfordreference.com
3. www.brainscape.com

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2
CO2 3 2 3 2 2 2 2 2 3 2 2
CO3 3 2 3 2 3 2 2 2 3 2 2
CO4 3 1 3 2 3 2 2 2 3 2 2
CO5 3 3 3 2 3 2 2 2 3 2 2
TOTAL 15 11 15 10 13 10 10 10 15 10 10
AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2-Medium , 1- Low

SECOND YEAR – SEMESTER – IV

Elective IV – Financial Derivatives

L T P S Credits Inst. Hours Marks
Category

CIA External Total

Elective 3 3 3 25 75 100
IV

Learning Objectives
 65

LO1 To possess good skills in hedging risks using derivatives

LO2 To understand about future contract and options
LO3 To provide in depth knowledge about options and swaps
LO4 To knowing about the evolution of SWAP
LO5 To develop in depth knowledge about stock options and index futures in NSE
Contents No. of
UNIT
Hours
Introduction
Derivatives – Definition – Types – Forward Contracts – Futures Contracts –
I Options – Swaps –Differences between Cash and Future Markets – Types of 9
Traders – OTC and Exchange Traded Securities – Types of Settlement –
Uses and Advantages of Derivatives – Risks in Derivatives.
Futures Contract
Specifications of Futures Contract - Margin Requirements – Marking to
12 Market – Hedging using Futures – Types of Futures Contracts – Securities, 9
Stock Index Futures, Currencies and Commodities – Delivery Options –
Relationship between Future Prices, Forward Prices and Spot Prices.
Options
Definition – Exchange Traded Options, OTC Options – Specifications of
Options – Call and Put Options – American and European Options –
III 9
Intrinsic Value and Time Value of Options –Option payoff, options on
Securities, Stock Indices, Currencies and Futures – Options pricing models –
Differences between future and Option contracts.
SWAPS
Definition of SWAP – Interest Rate SWAP – Currency SWAP – Role of
IV 9
Financial Intermediary–Warehousing – Valuation of Interest rate SWAPs
and Currency SWAPs Bonds and FRNs –Credit Risk.
Derivatives in India
Evolution of Derivatives Market in India – Regulations - framework –
Exchange Trading in Derivatives – Commodity Futures – Contract
V Terminology and Specifications for Stock Options and Index Options in 9
NSE – Contract Terminology and specifications for stock futures and Index
futures in NSE – Contract Terminology and Specifications for Interest Rate
Derivatives.
Total 45
CO Course Outcomes
Explain about the types of contracts and OTC securities
CO1
Enumerate the types of future contracts like securities, stocks, indices, currencies
CO2
etc.,
CO3 Describe the exchange traded options and their specifications in different models

CO4 Elaborate the SWAPS and possess knowledge about their intermediaries
Analyse the evolution of Derivatives markets in India and specification for stock
CO5
options
Textbooks
1. Prakash B Yaragol, Financial Derivatives: Text and Cases, Vikas Publishing House,
Noida.
 66

2. R Amuthan, Financial Derivatives, Himalaya Publishing House, Mumbai

3. N R Parasuraman, Fundamental of Derivatives , Wiley, New Jersey
4. CS Divyesh Patel, Financial Derivatives, Bharat Publication, New Delhi
5. Amanchugh , DivikMaheswari , Financial Derivatives, Pearson, New Delhi
Reference Books
1. Jagadish R. Raiyani, Financial Derivatives in India, Abe books,UK
2. O.P.Agarwal, Financial Derivatives and Risk Management, Himalaya publications,
Mumbai
3. Keith Redhead, „Financial Derivatives – An Introduction to Futures, Forwards,
Options and SWAPs‟,– PHI Learning, 2011.
4. S.L.Gupta, Financial Derivaties- Theory, Concepts and Practice, Prentice Hall Of
India, 2011. Website of NSE, BSE.

5. David Dubofsky Option and Financial Futures Valuation and Uses, McGraw Hill
International Edition.
Web Resources
1. www.cfainstitute.org
2. www.imf.org
3. www.cleartax.in
4. www.efinancemanagemwnt.com
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2-Medium , 1- Low

SECOND YEAR – SEMESTER –IV

 67

Elective IV- Operation Research

Category Marks

Inst.
L T P S Credits
Hours
CIA External Total

Elective IV 3 3 3 25 75 100

Learning Objectives
LO1 To introduce the students to operations research and linear programming.
LO2 To impart knowledge about transportation and assignment problems.
LO3 To get acquainted with game theory and simulation.
LO4 To develop abilities to analyse and manage inventories using various methods.
LO5 To acquire knowledge on network analysis.
Prerequisite: Should have studied Statistics in 1st year B.Com.
No. of
UNIT Contents
Hours
Introduction to Operations research and Linear
Programming Problem
Operations research – Origin and development - Role in
I decision making - Phases and approaches to OR - Linear 9
programming problem – Applications and limitations -
Formulation of LPP - Optimal Solution to LPP - Graphical
method - Simplex Method
Transportation and Assignment problem
Transportation Problem – methods - North West corner method
II - Least cost method - Vogel’s approximation method - Moving 9
towards optimality - Stepping stone & MODI methods -
Assignment problem
Game Theory and Simulation
Game Theory- different strategies followed by the players in a
III 9
game - Optimal strategies of a game using maxi-min criterion -
Dominance property - Graphical method - Simulation
Inventory Management
Introduction to inventory systems, inventory classification.
Economic order quantity (EOQ) model, Single period
IV probabilistic inventory models with discrete and continuous 9
demand, determination of reorder point for deterministic and
probabilistic Inventory System. Basic concepts of Just-in-Time
(JIT) and Material Requirement Planning (MRP)
Network Analysis
Network models- CPM and PERT Determination of Critical
V Path Method (CPM)- PERT cost- Crashing a project- 9
Scheduling of a project- Application of PERT and CPM.
 68

Total 45
CO Course Outcomes
Frame a linear programming problem for quantitative decisions in business
CO1
planning.
Optimise economic factors by applying transportation and assignment
CO2
problems.
Apply the concept of game theory and simulation for optimal decision
CO3
making.
CO4 Analyse and manage inventories to meet the changes in market demand.
Construct networks including PERT, CPM for strategic management of
CO5
business projects.
Textbooks
1. C.R.Kothari, “Quantitative Techniques”, Vikas Publications, Noida
V.K. Kappor, "Operations Research - Problems and Solutions", Sultan Chand
2.
& Sons Publisher, New Delhi
Anand Sharma, Operation Research, Himalaya Publishing House, 2014,
3.
Mumbai
4. M Sreenivasa Reddy, Operation Research, CENGAGE, New Delhi
S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints Private
5.
Limited
Reference Books
1. S Kalavathy, Operations Research, Vikas Publications, Noida
S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New Delhi.
2.
2019
Sarangi, SK Applied Operations Research and Quantitative Methods,
3.
Himalaya Publishing House, 2014, Mumbai
ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th
4.
Edition, New Delhi 2021
5. P.R.Vittal - Operation Research, Margham Publications, Chennai
Web Resources
1. www.orsi.in
2. www.learnaboutor.co.uk
3. www.theorsociety.com

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2
 69

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2-Medium , 1- Low

 70

THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost
I Accounting and Financial Accounting - Cost Accounting Vs 15
Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of 15
Cost and Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials –
III EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different Methods of Incentive Payments - Idle time–
Overtime – Labour Turnover - Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and
Apportionment of Overheads – Basis of Apportionment – Primary
V 15
and Secondary Distribution - Absorption of Overheads – Methods of
absorption Preparation of Overheads Distribution Statement –
Machine Hour Rate – Computation of Machine Hour Rate.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
 71

Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
2
Chand & Co, New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications,
3
New Delhi
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, 1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani
2
Publishers, New Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-
1
accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 2 3 2 2 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 10 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

 72

THIRD YEAR – SEMESTER - V

CORE – X: BANKING LAW AND PRACTICE

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act
1949 applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking
system around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its
organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion

LO4 To understand how capital fund of commercial banks, objectives and process of
Asset securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers,
crossing of cheques, endorsement etc.
Contents No. of
Unit
Hours
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
I Development - Banking Structure in India – Public Sector Banks, 15
Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small
Finance Banks - Banking System – Branch Banking - Unit Banking -
Universal Banking- Financial Inclusion
Central Bank and Commercial Bank
Central Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank – Credit Creation.
II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) -
Role of Banks in Economic Development.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank
Account- Jan DhanYojana - Account Statement vs Passbook vs
e-statement - Banker Customer Relationship - Special Types of
III Customers –KYC norms. 15
Loans & Advances –Lending Sources- Lending Principles-Types of
Loans - classification of assets and income recognition / provisioning
(NPA) – Repo Rate & Reverse Repo Rate - securities of lending-
Factors influencing bank lending.
 73

Negotiable Instruments Act Negotiable Instruments – Meaning &

Definition – Characteristics -Types of negotiable instruments.
Crossing of Cheques– Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
Endorsement - Meaning-Components-Kinds of Endorsements-Cheques
payable to fictitious person Endorsement by legal representative –
IV Negotiation bank-Effect of endorsement-Rules regarding 15
Endorsement. Paying banker - Banker’s duty - Dishonouring of
Cheques- Discharge by paying banks - Payments of a crossed cheque -
Refusal of cheques Payment. Duties of Collecting Banker-Statutory
protection under section 131-Collecting bankers’ duty –RBI instruction
–Paying Banker Vs Collecting Banker- Customer Grievances-
Grievance Redressal –Banking Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking–Anywhere Banking-Any Time Banking- Electronic
V 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic
money-Meaning-Categories-Merits of e-money - National Electronic
Funds Transfer (NEFT), RTGS, IMPS, UPI and Digital currency –
Differences - Safety and Security in Digital Banking.
TOTAL 75
Course Outcomes
Aware of vvarious provision of Banking Regulation Act 1949 applicable to
CO1
banking companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central
CO2
Banking system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion
Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc
Define the practical banking systems relationship of bankers and customers,
CO5
crossing of cheques, endorsement etc.
Textbooks
Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,
1
Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi
K P Kandasami, S Natarajan&Parameswaran, Banking Law and Practice, S
5
Chand publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai
2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,
 74

Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
William Amasa Scott, Money And Banking: An Introduction To The Study Of
4
Modern Currencies, Kesinger publication, USA
NektariosMichail, Money, Credit, and Crises: Understanding the Modern
5
Banking System, Palgrave Macmillan, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 3 2 2 2 3 3 2

CO3 3 2 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 3 2 2 2 3 3 2

CO5 3 2 3 2 3 2 2 2 3 3 2

TOTAL 15 10 13 10 15 10 10 10 15 15 10

AVERAGE 3 2 2.6 2 3 2 2 2 3 3 2

3 – Strong, 2- Medium, 1- Low

 75

THIRD YEAR – SEMESTER - V

CORE – XI: INCOME TAX LAW AND PRACTICE- I

Subject Inst. Marks

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

Introduction to Income Tax – History – Objectives of Taxation -

I Features of Income Tax – Meaning of Income – Types –
15
Important Definitions Under the Income Tax Act –Types of
Assessee – Income exempted under
Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions – 15
Incidence of Tax and Residential Status – Problems on
Residential Status and Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –Taxability -
III Perquisites – Kinds of Perquisites –Types of Provident Fund - 15
Gratuity – Pension – Commutation of Pension – Deduction of
Salary - Profits in Lieu of Salary - Computation of Salary
Income .
Income from House Property
Income from House Property –Basis of Charge – Annual Value
IV – Gross Annual Value, Net Annual Value - Let-out vs Deemed 15
to be let out Self-Occupied Property – Deductions –
Computation of Income from House Property.
 76

Profits and Gains from Business or Profession

Income from Business or Profession – Allowable Expenses –
Expenses Disallowed - General Deductions – Depreciation –
Undisclosed Income & Investments, Unexplained expenditure
V (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of 15
Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis
(Deemed Income) – Computation of Income from Business or
Profession.
TOTAL 75
Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income Tax Act.
CO2 Assess the residential status of an assessee& the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.

Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai
2 Bhagwati Prasad, Income Tax Law and Practice, VishwaPrakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K. Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and BansalAnshika, Income Tax Law and Practice, Sultan
5
& Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
3 https://taxguru.in/income-tax/income-house-properties.html
 77

3 – Strong, 2- Medium, 1- Low

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 3 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 2 2 2 2 3 3 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 12 13 10 13 10 10 10 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2 2 3 2.6 2

 78

THIRD YEAR – SEMESTER – V

CORE –XII : AUDITING & CORPORATE GOVERNANCE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between
I Auditing and Accounting – Objectives – Advantages and
15
Limitations of Audit – Scope of Audit – Classifications of Audits –
Audit of For Profit enterprises and Non–profit Organizations
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal Audit -
II Internal Control – Internal Check System – Vouching – Cash and 15
Trade Transactions - Verification of Assets and Liabilities and its
Valuation
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
III Liabilities of Auditor –Audit Report - Recent Trends in Auditing - 15
Information Systems Audit (ISA) – Auditing around the computer
– Auditing through the computer - e-audit tools.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories &
Models, Broad Committees - Corporate Governance Reforms.
IV Major Corporate Scandals in India and Abroad: Common 15
Governance Problems Noticed in various Corporate Failures.
Introduction to Environment, Social and Governance (ESG - Code
of Conduct – Directors and Auditors
Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship of
CSR with Corporate Sustainability - CSR and Business Ethics,
V 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy
Rules
TOTAL 75
 79

Course Outcomes
CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.
CO4 Define the concept of Corporate Governance.
CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
1. DinkarPagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1
New Delhi
1. B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&
2
Sons New Delhi.
2. Dr.T.R. Sharma, Dr.GauravSankalp, Auditing & Corporate Governance,
3
SahithyaBhawan Publications, Agra
ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,
4
New Delhi.
Reference Books

1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 3. Dr.T.R. Sharma, Auditing, SahithyaBhawan Publications, Agra
3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech
Press, New Delhi.
4 4. Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources

1 https://www.wallstreetmojo.com/audit-procedures/

2 https://theinvestorsbook.com/company-auditor.html

3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 3 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 3 3 2 3 2 3 3 3 3 2
 80

CO4 3 2 2 2 2 2 2 2 3 3 2

CO5 3 3 3 2 3 2 3 3 3 2 2

TOTAL 15 12 13 10 13 10 13 13 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2.6 2

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – V

Discipline Specific Elective 1/2 -Financial Management

L T P S Credits Inst. Marks
Category

Hours
CIA External Total

Discipline 4 3 4 25 75 100
Specific
Elective 1/2
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
Financial Management. Finance - Sources of Financing-Role of
I 12
Financial Manager in Financial Management- Financial Goals- Profit
maximization Vs. Wealth Maximization – Components of Financial
Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors
determining Capital Structure – Various approaches of Capital
II 12
structure- Cost of Capital – Meaning - Methods - Cost of Equity Capital
– Cost of Preference Capital – Cost of Debt – Cost of Retained
Earnings – Weighted Average (or) Composite Cost of Capital (WACC)
 81

Leverage – Concept – Operating and Financial Leverage on EPS.

Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation- Capital
Budgeting Appraisal Methods: Traditional Methods - Payback Period –
III 12
Accounting Rate of Return (ARR).
Discounted Cash-flow Methods :Net Present Value (NPV) – Net
Terminal Value - Internal Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend Payment –
IV 12
Provisions on Dividend Payment in Company Law – Dividend Models
- Walter’s Model - Gordon’s Model - MM Model.
Working Capital Decision
Working Capital - Meaning and Importance – Factors Influencing
V 12
Working Capital – Determining -Working Capital Operating Cycle -
Management of Current Assets: Inventories, Bill Receivables and Cash.
TOTAL 60

CO Course Outcomes
CO1 Recall the concepts in financial management.

CO2 Apply the various capital structure theories.

CO3 Apply capital budgeting techniques to evaluate investment proposals.
CO4 Determine dividendpayouts.
CO5 Estimate the working capital of an organization.
Textbooks
1. R.K.Sharma, Shashi K Gupta, Financial Management, Kalyani Publications, New
1
Delhi.
2 M.Y. Khan and P.K.Jain, Financial Management, MC Graw Hill Education, Noida.
3 I.M.Pandey, Financial Management, Vikas Publications, Noida.
Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand & Sons,
4
NewDelhi.
Dr. Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya Publishing
5
House, Mumbai.
Reference Books
1 1. Prasana Chandra, Financial Management, Tata Mc.Graw Hill, New Delhi.
2 2. I.M.Pandey, Financial Management, Vikas Publishing, Noida.
3 3. Khan &Jain ,Financial Management, Sultan Chand &Sons, New Delhi.
4. A.Murthy, Financial Management, ,Margham Publications, Chennai.
4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole Publishers,
5.
Chennai.
 82

NOTE: Latest Edition of Textbooks May be Used

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

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 2

TOTAL 15 12 13 10 15 10 13 13 15 10 11

AVERAGE 3 2.2 2.6 2 3 2 2.6 2.6 3 2 2.1

3-Strong, 2-Medium , 1- Low

 83

THIRD YEAR – SEMESTER – V

Discipline Specific Elective 2/2 - Financial Reporting

L T P S Credits Inst. Marks
Category

Hours
CIA External Total

Discipline 4 3 4 25 75 100
Specific
Elective 2/2
Learning Objectives
LO1 To interpret and analyse the general purpose of financial reporting and IND AS
LO2 To evaluate the knowledge of disclosures like Accounting Standards, SEBI
To understand differing accounting policies and their impact on financial
LO3
statements
LO4 To demonstrate about financial statements with the help of Ratio Analysis.
LO5 To provide knowledge in emerging trends in E-commerce reports.
UNIT Contents No. of
Hours
Introduction
Concept and objectives of financial reporting, Users of financial
reports, Conceptual Framework for financial reporting,
Understanding financial statements of a Joint Stock Company :
I Balance sheet, Statement of Profit and Loss, Cash Flow statement, 12
Statement of changes in Equity, Notes
to the accounts, Significant accounting policies, Accounting
Standards, Converged Indian Accounting Standards (Ind AS)
relevant to the financial statements.
Disclosures
Disclosures under Companies Act, 2013, Accounting Standards,
II 12
Securities Exchange Board of India (SEBI) – in annual reports and
company website.
Analysis of Financial Statements – Techniques Comparative
financial statements, Common Size Financial Statements, Ratio
III 12
Analysis, Cash
Flow Analysis, Trend Analysis.
Analysis of Financial Statements – A Case Study Intra-firm and
inter-firm comparison of any three listed companies from any
sector/industry for a
IV 12
period of five years using the spread sheet,
Use of Ratio analysis, Industry Averages, Growth rates, CAGR, Z-
score etc. in the analysis.
Emerging Trends in Reporting
Accounting for E-commerce business – Introduction, elements of e-
V commerce transactions, business models, classification of e- 12
commerce websites, revenue recognition and measurement of costs,
Indian Accounting Standard and its implication on E-Commerce
 84

companies
Integrated Reporting – Meaning, Purpose, Salient features of
framework, the Capitals and Value creation ,Value Added Statement
Total 60
CO Course Outcomes
Identify the basic reporting structure of accounting information, statements
CO1
framework and Indian Accounting Standards
CO2 Describe the process of Disclosures under Companies Act, 2013

CO3 Prepare various financial statement, Ratio Analysis and cash Flow Analysis
Understand the techniques of financial decision making in the business
CO4
corporates.
CO5 Explain the recent trends on reporting and integrated reports.
Textbooks
1 Bhattacharya. K Ashish, Corporate Financial Reporting and Analysis, PHI
Learning, New Delhi
2. Gupta, Ambrish, Financial Accounting for Management: An analytical
perspective, Pearson education, New Delhi
3 Lal, Jawahar&Sucheta, Gauba, Financial Reporting and Analysis. Himalaya
Publishing House, Mumbai.
4 Sapra, Ritu, Kaur, Kamaldeep&ChawlaKanika. Financial Reporting and Analysis.
Wisdom Publications, Delhi.
5
Reference Books
1. George J. Benstonet. Al, World Financial Reporting, Oxford University
Press.
2. Gibson, C. H., Financial reporting and analysis. Nelson Education.
3 Lawrence Revsine, Daniel W. Collins, W. Bruce Johnson, H. Fred Mittelstaedt.
Financial Reporting and Analysis. McGraw Hill Education
4 R.K. Mautz and William G. May, Financial Disclosure in a Competitive
Economy, Financial Executive Research Foundation, USA.
Web Resources
1. https://core.ac.uk
2. https://afm.utexas.edu/financial-accounting-and-reporting
3 https://www.udemy.com
 85

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

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

3-Strong, 2-Medium , 1- Low

THIRD YEAR – SEMESTER – V

Discipline Specific Elective 3/4 -Investment Analysis and Portfolio

Management
L T P S Credits Inst. Marks
Hours
CIA External Total
Category

Discipline 4 3 4 25 75 100
Specific
Elective
3/4
Learning Objectives
To inculcate interest in students towards investment science and financial
LO1
management.
To enable the students, acquire an understanding of the concept and meaning of
LO2
investment, the investment process and various investment schemes
To enable the students to assess and understand the risk associated with
LO3 investments, valuation of different securities, security analysis process, derivatives
markets and portfolio management process
To develop knowledge in the areas of systematic savings for tax-planning and
LO4
investment planning
To acquaint them on various analytical study like security calculations and
LO5
evaluations of investment schemes and other financial products
 86

Prerequisites: Should have studied Commerce in XII

UNIT Contents No. of Hours
Introduction to Investment
Meaning of investment , Investment vs speculation –Reasons for
investing, Essential features of a good investment
Programme/Features- Factors influencing the investment decision
- Qualities of a successful investment – Contrary thinking -
Patience composure - Flexibility and openness and decisiveness -
I Portfolio Management Process - Common Errors in Investment 12
Management – Investment strategies.
Non-Marketable Financial Assets: Bank Deposits- Company
Deposits- Post-Office Deposits Schemes- Employees Provident
Funds- Debentures-Preference Shares- Equity Shares- Life
Insurance Schemes- ULIP- Real Estate - Pension funds-exchange
traded funds (ETF) and gold ETFs,
Risk- Return Concepts
Components of returns yield - capital gain-expected return and
realized return - Risk-meaning- Risk and Uncertainty – Causes
II 12
for risk – Types of Risk - Systematic and Unsystematic risk
Expected risk return trade-off - Calculation of expected return-
calculation of risk- Beta- Calculation of beta.
Security Analysis
Fundamental Analysis-EIC Analysis - Economy Analysis -
Meaning, Key economic variables, Industry Analysis -Meaning,
III 12
Industry life cycle, characteristics of an industry and Porter’s
model, Company Analysis - Analysis of financial statements,
future prospects of a company
Introduction to Portfolio Management
Meaning-The Portfolio management Process Categories.
Investment strategy objectives—Risk and Beta—Time value of
money application to portfolio management—MPT and
IV 12
Dominance concept— SEBI guidelines for portfolio management
service. Asset Allocation: Process, Types of asset allocation,
Management style, Different approaches to allocation decision,
and overview of allocation techniques
Portfolio Selection and Construction
Portfolios return Portfolio risk, Portfolio diversifications. Feasible
set of portfolios, Efficient set of portfolios, Selection of optimal
portfolio, Markowitz model, The sharpe Index model Single
V 12
index model Measuring security and portfolio’s return and risk
under single index model.
Capital Asset Pricing Theory, The capital market line SML and
CML, Pricing of securities with CAPM and its arbitrage theory.
Total 60
CO Course Outcomes
CO1 On the successful completion of the course, the students will be able to:
Analyse and evaluate the investment purposes, the efficiency of key stages of the
investment process;
CO2 Calculate the risk and expected return of various financial instruments and
investment portfolios;
 87

CO3 Implement in practice the quantitative methods of investment decision making;

apply the principles of portfolio theory in the process of investment portfolio
management
CO4 Explain the various mutual fund scheme and systematic investment plans under
SEBI guidelines
CO5 Elaborate the concepts of portfolio management, selection, and construction
Textbooks
1. Arshdeep, Kiran Jindal, Security Analysis and Portfolio Management, Kalyani
Publishing House, New Delhi
2. Pandian P. (2018). Security analysis and portfolio management. Vikas publishing
house Pvt Ltd. Noida
3. V.K. Bhalla, Investment Management, S Chand & Co, New Delhi
Reference Books
1. Bhalla, V. (2018). Investment Management. New Delhi: Sultan Chand Publications
2. Fischer, D. E., & Jordon, R. J. (2018). Security Analysis and Portfolio
Management . Prentice Hall Of India, New Delhi
3. Chandra, P. (2019). Investment Analysis and Portfolio Management . McGraw Hill
Education
Web Resources
1. www.nseindia.com
2. www.moneycontrol.com
3. www.sebi.gov.com
4. www.cfsinstitute.org
5. www.springer.com
Mapping with Programmes Outcomes & Programmes Specific Outcomes:

Cos POs PSOs

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 3 2 2 2 3 2 2
CO2 3 2 3 3 3 3 2 2 3 2 2
CO3 3 2 3 3 3 2 3 2 3 2 2
CO4 3 2 3 3 3 3 2 2 3 2 2
CO5 3 2 3 3 3 2 3 2 3 2 2
Total 15 10 15 15 15 12 12 10 15 10 10
Average 3 2 3 3 3 2.4 2.4 2 3 2 2

3-Strong, 2-Medium , 1- Low

 88

THIRD YEAR – SEMESTER – V

Discipline Specific Elective 4/4 -Merchant Banking

L T P S Credits Inst. Marks
Category

Hours
CIA External Total

Discipline 4 3 4 25 75 100
Specific
Elective
4/4
Learning Objectives
To enables the students to get an overview on merchant banking services.
LO1
To help the students to know the challenges faced by merchant bankers
LO2
To enable the students to get a bird’s eye view on the book building process
LO3
To assist the student enhance about private placement and various instruments of
LO4
merchant banking
To make student aware of the role of merchant banking services in the current business
LO5
environment
Prerequisites: Should have studied Commerce in XII
UNIT Contents No. of
Hours
Merchant Banking
Introduction – Concept of Merchant Banking – Functions – Qualities
I required for Merchant Banker - Recent Development & Challenges in 12
Merchant Banking - Legal Regulatory frame work of Merchant
Banking, SCRA- FEMA – SEBI Guidelines to the Merchant Banker
Issue Management
Pre & Post Issue Management – issue Pricing – Designing of capital
Structure, Brokers in Issue Management & Their Responsibilities-
II Register – Underwriters – Types - Bought out Deals, Best Effort 12
Deal, Underwriting Commission and Underwriting agreement –
Devolvement - Assessment of an issue for underwriting – Green shoe
option
Book Building
Book building – Meaning and concept – Book Building offer, Fixed
III price Offer –Alternative book build offers – Lead Managers – Duties, 12
Responsibilities and appointment of lead managers – Role of
Merchant Banker as a Lead Manager
Private Placement
Definition – Categories of private placements – private placement
with the purview of merchant banking – market segment for privately
IV 12
placed debts – PSU Bonds, Municipal Bonds, Institutional Bonds,
Corporate Bonds, Securitized Debt Instruments – Role of Merchant
Banker in private placements.
 89

Merchant Banking Services

Corporate Counseling – Project counseling - Loan Syndication –
V Portfolio Management –Offshore Finance – NRI Investment and 12
Advisory Services, Leasing services –Concept, Meaning and
significance.
Total 60
CO Course Outcomes
Expand the conceptual analysis about Merchant Banking
CO1

CO2 Understand the functioning of Merchant Bankers related to Issue Management Process

CO3 Analyse about the book building and role of Merchant Bankers

CO4 Elaborate the private placement and debt instrument process

CO5 Enumerate about concept the Merchant Banking Services
Textbooks
1. Prof. Anil Agashe, Merchant banking and financial services, Everest publishing house,
Pune
2. S Gurusamy, merchant banking, Vijay Nicole , chennai
3 L Natarajan, merchant banking and financial services, Margham publications, Chennai
Reference Books
1. Madhuvij, Swati Dhawan , merchant banking and financial services, McGraw hill , new
delhi
2. DrRavichandran Krishnamurthy, merchant banking and financial services, Himalaya
publishing house, mumbai
3 H R machiraju, merchant banking, new age international publishers, new delhi
Web Resources
1. https://www.sebi.gov.in/sebiweb/other/OtherAction.do?doRecognisedFpi=yes&intmId=9
2. https://www.nism.ac.in
3 https://www.slideshare.net
 90

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 3 2 3 3 3 2 2

CO2 3 2 3 3 2 2 2 2 3 2 3

CO3 3 3 3 3 3 2 3 3 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3-Strong, 2-Medium , 1- Low

THIRD YEAR – SEMESTER - VI

CORE –XIII: COST ACCOUNTING - II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Cost Accounting Standards
An Introduction to CAS – Purpose of CAS – Advantages of CAS
– Difference between CAS and FAR Regulations – Different 18
I
Degrees of CAS Coverage – Cost Accounting Standards -
Responsibility Accounting and Divisional Performance
Measurement.
Job Costing, Batch Costing and Contract Costing
II Definitions - Features - A Comparison - Calculation of Profit on 18
Contracts – Cost Plus Contract - Preparation of Contract A/c.
 91

Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles of
III Process Costing – Preparation of Process Accounts - 18
Treatment of Loss and Gain : Normal and Abnormal Loss -
Abnormal Gain - Concept of Equivalent Production - Joint
Products and By Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost
IV 18
Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and
V Estimated Cost – Installation of Standard Costing System – 18
Variance Analysis – Material, Labour, Overhead, and Sales
Variances – Calculation of Variances.
TOTAL 90
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyze and assimilate concepts in process costing
Understand various bases of classification cost and prepare operating cost
CO4
statement.
CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S
2
Chand & Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications,
3
New Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi.
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai.
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755
 92

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 3 2 3 3 3 3 3 2 2

CO2 3 3 3 2 2 3 2 2 3 2 3

CO3 3 3 3 2 3 3 3 3 3 2 2

CO4 3 3 3 2 2 3 2 2 3 2 2

CO5 3 3 3 2 3 3 3 3 3 2 3

TOTAL 15 15 15 10 13 15 13 13 15 10 12

AVERAGE 3 3 3 2 2.6 3 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Unit
Hours
 93

Introduction to Management Accounting

Management Accounting – Meaning – Scope – Importance-
Limitations - Management Accounting Vs Cost Accounting –
Management Accounting Vs Financial Accounting.
I 18
Analysis and Interpretation of Financial Statements – Nature and
Significance – Types of Financial Analysis – Tools of Analysis –
Comparative Statements – Common Size Statement – Trend
Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of
II Ratios – Liquidity Ratios – Profitability Ratios -Turnover Ratios – 18
Solvency Ratios – Leverage Ratios - Preparation of Financial
Statements from Ratios.
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of
Flow of Funds - Schedule of Changes in Working Capital-
Adjusted Profit and Loss Account - Preparation of Funds Flow
III 18
Statement.
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities
Budget and Budgetary Control
IV Meaning – Preparation of Various Budgets – Cash Budget - 18
Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
Marginal Costing: Meaning - Features – Marginal Costing vs
Absorption Costing - Fixed Cost, Variable Cost and Semi Variable
Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break
V Even Point - Margin of Safety – Cost- Volume Profits Analysis. 18
Decision Making: Selection of a Product Mix – Make or Buy
Decision – Discontinuance of a product line – Change or Status
quo – Limiting Factor or Key Factor.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. &Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,
 94

Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons

2
Publications, New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,
3
Chennai.
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,
4
Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,
5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times
1
Publications, England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management
2
Accounting, Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay
3
Nicole Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western
4
College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-
1
analysis-accounting/13300
2 https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 3

CO3 3 2 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 3 2 2 2 3 2 2
 95

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 11 13 10 15 10 13 13 15 10 12

AVERAGE 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

CORE – XV: INCOME TAX LAW AND PRACTICE - II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions
LO3
from Gross Total Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in I stSem
Contents No. of
Unit
Hours
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital
I 18
assets - Computation of Capital Gains – Exemption under Section
54 , 54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
Chargeability - Computation of Income from Other Sources –
Deductions Allowed – Clubbing of Income – Concept
II 18

Set Off and Carry Forward of Losses and Deductions From

Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
III Carry Forward of Losses (Simple Problems). Deductions U/S 18
80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD,
80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA,
80TTA, 80TTB, and 80U only.
Computation of Total Income – Individual
IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs New regime
 96

Income Tax Authorities

Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure
for Assessment – Filing of Return – Due Dates of Filing –
V 18
Voluntary Filing – Return of Loss – Belated Return – Defective
Return – Signing of Return – Permanent Account Number (PAN)
, e-PAN – Tax credit statement (26 AS) and Annual Information
Statement (AIS).
TOTAL 90
THEORY 20% & PROBLEMS 80%

Course Outcomes
CO1 Remember and recall provisions on capital gains

CO2 Apply the knowledge about income from other sources

CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
3 DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, VishwaPrakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,
3
New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and BansalAnshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
 97

1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-
2
22/assessment/1-assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 13 10 13 10 13 13 15 10 12

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

Discipline Specific Elective 5/6 - Indirect Taxation

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
 98

Introduction to Indirect Tax

Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax
I Levies – Contribution to Government Revenues – Role of 12
Indirect Taxation – Merits and Demerits of Indirect Taxation –
Reforms in Indirect Taxation – Introduction to Foreign Trade
Policy (FTP) 2023
An Overview of Goods & Service Tax (GST)
Introduction of Goods and Service Tax in India–– Kelkar
Committee - Constitutional Amendment - Goods and Service
II Tax: Concepts, Meaning, Significance, Features and Benefits - 12
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of GST.
CGST & IGST Act 2017
Supply – Meaning – Classification – Time of Supply – Valuation
–Voluntary – Compulsory – Input Tax Credit – Eligibility –
Reversal – Reverse charge Mechanism – E–Way Bill - Various
III 12
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.– Anti Profiteering Rules – Doctrine of
Unjust Enrichment
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic
IV Credit Ledger, Electronic Cash Ledger, Different Assessment 12
under GST, Interest Penalty under GST, Mechanism of Tax
Deducted at Source (TDS) and Tax Collected at Source (TCS),
Audit under GST.
Customs Act 1962
V Custom Duty: Concepts; Territorial Waters - High Seas - Levy of 12
Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
Dr. H.C. Mehrotra&Prof .V.P Agarwal, Goods and Services Tax (GST),
2
SahityaBhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.
4 CA. PushpendraSisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
 99

1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.

T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,
2
Chennai.

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

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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

Discipline specific Elective 6/6 –Computer Applications in Business

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total
 100

Discipline
Specific 1 2 2 3 5 25 75 100
Elective 6/6
Learning Objectives
To apply various terminologies used in the operation of computer systems in a
LO1
business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for
LO5
business environment.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Word Processing
Introduction to Word Processing, Word Processing Concepts, Use
of Templates, and Working with Word Document: Editing Text,
I 15
Find and Replace Text, Formatting, Spell Check, Autocorrect,
Auto Text - Bullets and Numbering, Tabs, Paragraph Formatting,
Indent, and Page Formatting, Header and Footer.
Mail Merge
Tables - Inserting, Filling and Formatting a Table - Inserting
II 15
Pictures and Video - Mail Merge Including Linking with Database
- Printing Documents, Creating Business Documents.
Preparing Presentations
Basics of Presentations: Slides, Fonts, Drawing, Editing, Inserting,
III 15
Tables, Images, texts, Symbols. Media – Design – Transition –
Animation - Slideshow. Creating Business Presentations.
Spreadsheet and its Business Applications
Spreadsheet: Concepts, Managing Worksheets - Formatting,
Entering Data, Editing, and Printing a Worksheet - Handling
IV Operators in Formula, Project Involving Multiple Spreadsheets, 15
Organizing Charts and Graphs. Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference,
Database, and Text Functions.
Creating Business Spreadsheet
Creating Spreadsheet in the Area of: Loan and Lease Statement,
Ratio Analysis, Payroll Statements, Capital Budgeting,
V Depreciation Accounting, Graphical Representation of Data, 15
Frequency Distribution and its Statistical Parameters, Correlation
and Regression.

TOTAL 75
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Recall various techniques of working in MS-WORD.

CO2 Prepare appropriate business document.

 101

CO3 Create - Presentation for Seminars and Lecture.

CO4 Understanding various tools used in MS-EXCEL.
CO5 Apply Excel tools in various business areas of Finance, HR, Statistics.
Textbooks
1 R Parameswaran, Computer Application in Business - S. Chand Publishing, UP.
Dr. SandeepSrivastava, Er. MeeraGoyal, Computer Applications In Business -
2
SBPD Publications, UP.
MansiBansal, Sushil Kumar Sharma, Computer Application In Business ,
3 Mumbai, Maharashtra.

4 Peter Norton, “Introduction to Computers” –Tata McGraw-Hill, Noida.

Renu Gupta : Computer Applications in Business, Shree Mahavir Book Depot
5
(Publishers) New Delhi.
Reference Books
Gupta, Swati, Office Automation System, Lap Lambert Academic Publication.
1
USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
2
Tata McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation,
3
Charulatha Publications, Tamilnadu.
4 John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford publications,
5
Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 2 3 2 2

2 3
CO2 3 2 3 2 2 2 2 2 3

CO3 3 3 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 2 2 3 2 2
 102

CO5 3 3 3 2 3 2 3 2 3 2 3

TOTAL 15 12 15 10 13 10 13 10 15 10 12

AVERAGE 3 2.4 3 2 2.6 2 2.6 2 3 2 2.4

3-Strong, 2-Medium , 1- Low

 103

THIRD YEAR – SEMESTER – VI

Discipline Specific Elective 7/8– IndianAccountingStandards

L T P S Credits Inst. Marks
Hours
Category

CIA External Total

Discipline 5 3 5 25 75 100
Specific
Elective 7/8
Learning Objectives
After studying this unit, the student
LO1
To understand the concept of Accounting Standards and their Committee
LO2 To familiarize with the framework and presentation of Financial Statements
LO3 To disclosure requirements and valuation of numerous financial transactions
LO4 To identify the treatments of issue and redemption of shares,
LO5 To provide insight into the revaluation, depreciation and useful for economic life
UNIT Contents No. of
Hours
The role and structure of the International Accounting Standards
Board - committees including the Standing Interpretations
Committee (SIC) and the relationship to IOSCO and to local
I regulatory authorities – The process leading to the promulgation of a 15
standard practice - The powers and duties of the external auditors -
the audit report and its qualification for accounting statements not in
accordance with bestpractice
The IndASB's Framework for the Preparation and Presentation of
Financial Statements - Preparation of the financial statements of non-
group enterprises - the regulatory requirements for published
II 15
financial statements (IndAS1)- The preparation of cash flow
statements (IndAS7) - Reporting Performance; the measurement of
income - extraordinary items prior period items
The treatment in an enterprise's financial statements of shares,
debentures, dividends and interest – the recognition of revenue
III 15
(IndAS18) - the distribution of profit and the maintenance of capital
– The disclosure of related parties to a business (IndAS24).
The issue and redemption of shares including definitions and
treatment of share issue and redemption costs (IndAS32 and
IndAS39), the share premium account, the accounting for
IV maintenance of capital arising from the purchase by a company of its 15
own shares - Contingencies and events occurring after the balance
sheet date (IndAS10)- Provisions, contingent liabilities and
contingent assets (IndAS37).
Property, Plant and Equipment (IndAS 4+16+36) - the calculation of
depreciation and the effect of revaluations, changes to economic
V 15
useful life impairment in value, repairs, improvements and disposals
- Goodwill (excluding Goodwill arising on consolidation) and
 104

Intangible Fixed Assets (IndAS 38 and IndAS 36) - recognition,

valuation, amortisation and impairment. Tax in financial accounts
and government grants (IndAS 12+20), and deferred tax (IndAS 12).
Total 75
CO Course Outcomes
Understood the content of IND AS and audit report process
CO1

CO2 Analyse the required financial statements for preparation of cash flow statements

CO3 Interpret the treatments of financial statements.

CO4 Explain accounting treatments share issue, redemption, and contingencies

Summarize calculation of depreciation and utilise revaluation, recognition, and
CO5
amortisation
Textbooks
1. Taxmann's Indian Accounting Standards
2. Dolphy D'Souza, Indian Accounting Standards, Snow white publications
3 MukeshSaraf, Indian Accounting Standards, Bharat
Reference Books
1. Rajkumar S Adukia, Indian Accounting Standards, Lexis Nexis
2. Snowwhite's , Indian Accounting Standards
3 T P Ghosh, Indian Accounting Standards, Taxmann's
Web Resources
1. http://www.icai.org
2. http://www.udemy.com
3 http://www.indianaccountind.in
4 http://www.webtel.in
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2
 105

TOTAL 15 10 12 15 11 10 10 8 15 10 11

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

3-Strong, 2-Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Discipline Specific Elective 8/8 - Spreadsheet for Business

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Discipline
Specific 1 2 2 3 5 25 75 100
Elective 8/8
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and
absolute reference
LO5 To develop various applications using MS-Excel.
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction
Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File
Menu; Home Menu, Conditional Formatting, Formatting as a Table,
I Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables 15
and Pivot Tables, Smart Arts, Charts; Page Layout, Review and View
Menus; Converting Text to Columns, Removing Duplicates, Data
Validation, Grouping and Ungrouping.
Financial, Logical and Text Functions Financial Functions
Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value ( PV,
II NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: 15
AND, OR,NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT,
RIGHT, TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical
Exercises Based on Financial, Logical and Text Functions.
 106

Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard
III 15
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now,
Time, Time Value, Workday, Weekday, Year. Lookup and Reference
IV 15
Functions: Hlookup, Vlookup, Transpose, Getpivot Data, Hyperlink -
Practical Exercises Based on Statistical, Date & Time, Lookup and
Reference Functions.
Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing,
V Sales and Advertising Data Analytics, Social Media Marketing 15
Analysis, Basic Applications with Macros and VBAs; Trending
Business Applications Using MS Excel.
TOTAL 75
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.

CO2 Understanding Various Tools Used In Ms-Excel.

CO3 Knowledge On Various Statistical Tests In Ms-Excel.
Demonstrate Proficiency In Using Complex Spread Sheet Tools Such As Formulas
CO4
And Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,
2
Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,
3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford publications,
1
Chennai.
Google Sheets Basics: Masato Takeda and others; TekuruInc, India.
2
HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.
3
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”, Tata
4
McGrawHill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
 107

https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-for-
2
finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 3 2 3 3 3 2 2

CO2 3 2 3 3 2 2 2 2 3 2 3

CO3 3 3 3 3 3 2 3 3 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3-Strong, 2-Medium , 1- Low

THIRD YEAR – SEMESTER – VI

Professional competency skillEnhancement Course - General Awarenessfor

Competitive Examinations

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Professional
competency
2 2 2 25 75 100
skillenhancement
course
Learning Objectives
 To create the opportunity for learning across different disciplines and builds
experience for students as they grow into lifelong learners.
 To build experiences for students as they grow into lifelong learners.
 To know the basic concepts of various discipline
108
 109

Prerequisites: Should have studied Commerce in XII Std

UNIT Details No. of
Hours
Indian Polity
Basics concepts- Three organs of Indian government (Executives ,
Legislature, Judiciary), Introduction to Indian Constitution – Salient
features of constitution, Preamble, Fundamental rights, Fundamental
I 6
duties, Directive Principles of State policy, Types of Majority,
Amendments to the Constitution, Basic structure Doctrine, Division of
subjects between the union and the states local Governance, Elections in
India and Election Commission, CAG.
Geography
Major oceans of the world –Important Canals – Gulfs – Straits and
passes – Indian Rivers and its Tributaries – Climatology – Atmosphere,
Wind systems, Clouds systems, World climatic classification – Indian
II 6
climate – Indian Monsoon – Indian’s physical features, Indian Soil types
and Distribution – Importance Trade routes and projects, Indian naturals
vegetation – Indian agriculture- Major crops and its distribution, Indian
Industries and its Distribution.
Economy
National Income – Inflation – Money and Banking - Agriculture in
III India – Union Budget – Planning in India – Poverty – Unemployment 6
– Inclusive Development and Development issues – Industrial polices
– Financial Markets.
History
Modern India – formation of Indian National Congress – Morley Minto
Reforms, Revolutionary activities – World War I and India’s Response
– Home Rule league – Montague Chelmsford reforms – Rowlatt Act –
Non –Cooperation Movement – Simon commission and Nehru Report –
IV 6
Civil Disobedience Movement and Round Table conferences – Quit
India

Movement and Demand for Pakistan – Cabinet Mission – Formation of

Constituents Assembly and partition of India.
Environment and Ecology
Basic concepts – Ecology, Biodiversity- Food chain and food web –
V Bio Geo Chemical Cycles – International Bio Diversity 6
organisations- International Conventions – Conferences and Protocol
– Indian Environmental laws and Environment Related organization
TOTAL 30
Course Outcomes
CO On completion of this course, students will
CO1 Develop board knowledge of the different components in polity

CO2 Understand the Geographical features across countries and in India

CO3 Acquire knowledge on the aspects of Indian Economy
CO4 Understand the significance of India’s Freedom Struggle
CO5 Gain knowledge on Ecology and Environment
 110

Textbooks
1 Class XI and XII NCERT Geography

2 History – Old NCERT’S Class XI and XII

Reference Books
1 M. Laxmikant (2019) , Indian polity, McGraw- Hill
2 Ramesh Singh (2022) , Indian Economy , McGraw - Hill
3 G.C Leong, Physical and Human Geography, Oxford University Press
MajidHussain- India Map Entries in Geography, GK Publications Pvt , Ltd.
4

NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU