ANNAMALAI UNIVERSITY

108 - [Link]. (GENERAL)

Programme Structure and Scheme of Examination (under CBCS)
(Applicable to the candidates admitted in Affiliated Colleges from the academic year 2022 -2023
onwards)

Hours/Week
Course Code

Maximum
Marks

Credit
Part

Study Components & Course Title

Total
ESE
CIA
SEMESTER – I
22UTAML11 I Language Course - I : Tamil/Other Languages 5 3 25 75 100
22UENGL12 II English Course - I : Communicative English I 5 3 25 75 100
22UCOMC13 Core Course - I : Financial Accounting I 4 4 25 75 100
22UCOMC14 III Core Course - II : Business Oganisation 4 4 25 75 100
Core Practical – I : Computer Application in Business 4 - - - -
Allied Course – I 4 3 25 75 100
22UCOMS16 Skill Based Course I: Principles of Marketing 2 2 25 75 100
22UENVS18 IV Environmental Studies 2 2 25 75 100

Total 30 21 700
SEMESTER – II
22UTAML21 I Language Course - II : Tamil/Other Languages 5 3 25 75 100
22UENGL22 II English Course - II : Communicative English II 5 3 25 75 100
22UCOMC23 Core Course - III : Financial Accounting II 5 4 25 75 100
22UCOMP24 Core Practical – I : Computer Application in Business 5 4 25 75 100
III Allied Course – II 4 3 25 75 100
22UCOMS26 Skill Based Course II: Advertising and Salesmanship 2 2 25 75 100
22UVALE27 IV Value Education 2 1 25 75 100
22USOFS28 IV Soft Skill 2 1 25 75 100
Total 30 21 800

List of Allied Courses

(Choose 1 out of 3 in each Semester)
Semester Course Title H/W C CIA ESE Total
Business Economics – I 4 3 25 75 100
I Buiness Mathematics 4 3 25 75 100
Consumerism 4 3 25 75 100
Business Economics – II 4 3 25 75 100
II Brand Management 4 3 25 75 100
Investment Management 4 3 25 75 100
PROGRAMME OUTCOMES

1. To enables learners to get theoretical and practical exposure in the commerce sector
which includes Accounts, Commerce, Marketing, Management, Economics,
Environment etc.

2. To provide Professional, inter personal and entrepreneurial skill for economic and
social growth.

3. This program could provide Industries, Banking Sectors, Insurance Companies,

Financing companies, Transport Agencies, Warehousing etc., well trained professionals
to meet the requirements.

4. Students will be able to do their higher education and can make research in the field of
finance and commerce and can independently start up their own Business

5. To strengthen their capacities in varied areas of commerce and industry aiming

towards holistic development of learners.
SEMESTER: I
HOURS: 4
CORE: I 22UCOMC13: FINANCIAL ACCOUNTING - I
CREDIT: 4
PART: III

Learning Objectives
1. To acquaint a strong basic knowledge on Principles and practical applications of Double
entry system of accounting.
2. To gain expertise in the preparation of the Final Accounts as per the Accounting
Standards
3. To provide knowledge on accounting for Depreciation
4. To inculcate the knowledge on Bills of Exchange and Bank Reconciliation Statement
5. To give insights about the preparation of Single-Entry System and its conversion into
double entry system of accounting

Unit I: Introduction Hours: 12

Introduction – Accounting concepts and conventions – Accounting Rules - Accounting Standards –
Meaning - Double entry system – Journal, Ledger, Subsidiary books, Trial Balance- Rectification of
Errors
Unit II: Final Accounts Hours:12
Meaning of Final Accounts– preparation of trading, profit & loss account and balance sheet of sole
proprietorship concern – adjustments in preparation of final accounts.
Unit III: Depreciation Hours:12
Meaning of depreciation – causes– need– Methods of calculating depreciation: straight line method
and written down value method (change in method of depreciation is excluded) – Methods of
recording depreciation
Unit IV: Bill of Exchange and Bank Reconciliation Statement Hours:12
Bills of Exchange - Trade and Accommodation bills - Renewals –Dishonor due to insolvency -
Retiring the bill. Bank Reconciliation Statement – Meaning - Objectives – Structure – Bank Pass
Book – Transactions between the Business Firm and the Bank – Distinction between Cash Book
and Pass Book – Causes of Difference – Preparation of Bank Reconciliation Statement.
Unit V: Singe Entry System Hours: 12
Meaning of single entry system – features and limitations of single entry system – Distinction
between single entry system and double entry system - Methods of calculation of profit, Statement
of affairs method and Conversion method – Distinction between statement of affairs and balance
sheet.

Course Outcomes
After the completion of the course, the learner would be able to:
1. Recall the basic principles, concepts and fundamentals of Double Entry System
Accounting
2. Apply analytical and technical skills in the preparation of Final Accounts
3. Identify and familiarize the different methods of depreciation accounting
4. Grasp the accounting treatments of Bills and preparation of Bank Reconciliation
Statement
5. Acquire knowledge on preparing the accounts in Single Entry system

(Murthy, 2019)
Text Books
1. Jain, S., & Narang, K. (2020). (2020) Financial Accounting. New Delhi, India: Kalyani publishers.
2. Reddy, T.S. & Murthy A., , (2020) Financial Accounting . Chennai, India: Margham Publications,
3. Maheswari S.N. & Maheswari, S.K. (2005), Financial Accounting, New Delhi, India: Vikas
Publishing House Pvt Ltd.

Supplementary Readings
1 Gupta . R.L. & V.K. Gupta, (2006), Financial Accounting. New Delhi, India: Sultan Chand&
Sons,
2. Gupta R.L. & M. Radhaswamy, (2006), Advanced Accountancy Volume I, New Delhi, India: Sultan
Chand & Sons.
3. Jain S.P. & K.L. Narang, (2004), Advanced Accountancy Volume I, New Delhi, India: Kalyani
Publishers.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 3 3 2 3 3
CO3 3 3 3 2 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2.– Moderate, 3 – High
SEMESTER: I 22UCOMC14 HOURS: 4
PART:III BUSINESS ORGANISATION CREDIT: 4
Learning Objectives
1. To understand the concept of business and profession
2. To identify the different forms of business organization
3. To analyse the factors influencing the business location.
4. To appraise the working of chamber of commerce and trade associations
5. To evaluate the difference between IC, MNC, GC and TNCs

Unit I: Introduction Hours: 15

Business–Meaning–Characteristics-Objectives- Criteria for Success in Modern Business –Classification
of Business - Profession- Meaning - Distinction between Business and Profession

UNIT–II: Forms of Business Organization Hours: 15

Sole Trader– Partnership firm-concepts of Limited Liability Partnership firm, Cooperative Societies-
Joint Stock Company–Definition–Meaning–Characteristics–Advantages– Limitations– kinds of
companies.

UNIT-III: Location of Industry Hours: 15

Meaning - Theories of Location - Factors Influencing Location - Plant Layout-Definition -Meaning –

Objectives - Characteristics of Good Layout - Size of Firm.

UNIT-IV: Business Combination Hours: 15

Definition - Meaning – Advantages and Limitations – Types of Combination – Chamber of Commerce

– Meaning – Advantages and functions – Trade Associations – Features and functions.

UNIT-V: Multinational Corporations (MNC’s) Hours: 15

Definition- Distinction among IC, MNC, GC and TNC-Characteristics of MNC’s- cultural impact of
MNC’s - Factors contributed for the growth of MNC’s– Advantages and Disadvantages of MNC’s–
Control over MNC’s–Organization Design and Structure of MNC’s.

Course Outcomes
After the completion of the course, the student would be able to:
CO1: Familiarize with Modern Business and Profession.
CO2: Identify different forms of business organizations viz; Sole Proprietorship, Partnership, Joint
stock companies & Co-operative Organizations.
CO3: Acquire knowledge about the locational advantages.
CO4: Understand different forms of business combination and their relative merits.
CO5: Distinguish and outline the characteristics of MNCs, GC and TNCs.

TEXT BOOKS
1. Dinkar Pagare (2020) Business Organization & Management, New Delhi, India: Sultan
Chand & Sons,.
2. Gupta, C.B. (2020) Business Organization & Management, New Delhi, Sultan Chand &
Sons,
3. Reddy P.N & SS Gulshan, Business Organization, New Delhi: Eurasia Publishing House
(Pvt) Ltd,
Reference Books
1. Balaji C D & D. G. Prasad, (2020) Business Organisation, Chennai, Margham Publications,
2. Kathiresan & Dr Radha, (2021) Business Organisation, Chennai, Prasana Publishers
3. Y.K. Bhushan, (2021) Fundamentals of Business Organisation, New Delhi, Sultan Chand & Sons,

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 3 3 3 3 3
 SEMESTER: I
CORE PRACTICAL: I COMPUTER APPLICATION IN BUSINESS HOURS: 4
PART:III

LEARNING OBJECTIVES
1) To acquire and apply the computer applications in different aspects of
business
2) To get an insight knowledge on Ms-office,Ms-excel.
3) To know the database maintenance in every type of applications.
4) To analyse the various types of charts in [Link]
5) To develop the programs in Ms-word and Ms-excel.

LIST OF PROGRAMMES

MS-WORD
1) Text Manipulations.
2) Usage of Numbering, Bullets, Tools and Headers.
3) Usage of Spell Check and Find and Replace.
4) Text Formatting.
5) Picture Insertion and Alignment.
6) Creation of Documents Using Templates.
7) Creation of Templates.
8) Mail Merge Concept.
9) Copying Text and Picture From Excel.
10) Creation of Tables, Formatting Tables.

MS-EXCEL
1) Creation of Worksheet and Entering Information.
2) Aligning , Editing Data in Cell .
3) Excel Function (Date , Time, Statistical, Mathematical, Financial
Functions).
4) Changing of Column Width and Row Height (Column and Range of
Column).
5) Moving, copying, Inserting and Deleting Rows and Columns.
6) Formatting Numbers and Other Numeric Formats.
7) Drawing Borders Around Cells.
8) Creation of Charts Raising Moving
9) Changing Chart Type.
10) Controlling the Appearance of a Chart.
 2
COURSE OUTCOMES
After the completion of course, the students would be able to:
1) Work with the required skills in Ms Office for office administration.
2) Work with the required set in MS Excel.
3) Use various math functions of MS Excel in business calculation.
4) Work with draw graphs using MS Excel.
5) Extract data using filter option in MS Excel.

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 2 3 3 3 3
CO2 2 2 3 3 3
CO3 3 3 2 3 3
CO4 3 2 3 2 3
CO5 3 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2 – Moderate, 3 – High
 3

SEMESTER: I
CREDIT: 2
SKILL BASED: I 22UCOMS16: PRINCIPLES OF MARKETING
HOURS: 2
PART III

COURSE OBJECTIVES
1) To conceptualize an idea about marketing and related terms
2) To provide insight about various forms and types of marketing
3) To analyze various components of Promotion
4) To understand various concepts relating to Pricing
5) To introduce the components of marketing mix

Unit I :Introduction Hours: 6

Meaning of market – classification of markets- meaning and definition of
marketing features of marketing – importance of marketing – difference between
marketing and selling – Evolution of marketing concepts - functions of marketing
Unit II: Market Segmentation Hours:6
Meaning and definition of market segmentation – different patterns of market
segmentation – Bases for segmenting consumer markets – benefits and limitations
of market segmentation
Unit III: Marketing Mix Hours:6
Definition and components of marketing mix - four P’s of marketing mix -
definition of product - features of a product - classification of products - stages in
new product development - product life cycle
Unit IV: PRICING Hours:6
Price - Meaning - Pricing- Importance - Objectives- Factors affecting pricing
decisions Pricing Policies- Procedure for price determination- Kinds of Pricing.
Unit V: PROMOTION Hours:6
Sales Promotion - Personal Selling - Meaning - Purpose - Types - Advantages -
Limitations - Factors to be considered on Personal Selling. Advertising- Meaning
and definition- Medias - Advantages- Limitations -Advertising copy -Definition -
Elements of an Advertisement copy - Introduction to Cinema Advertising, Social
Media Advertising, Web Advertising, and Mobile Advertising.

COURSE OUTCOMES
On Successful completion of the course, student will be able to
1) Know the basic principles and practices of marketing.
2) Understand about market segmentation
3) Understand the pricing mechanism of marketing.
4) Understand the types of pricing
5) Understand the concepts of Sales Promotion
 4
Text Books
1) 1. Modern Marketing principles & practices, [Link]&Bagavathi, S. Chand
& co ltd., New Delhi.
2) 2. Marketing, [Link] Nair &SanjithR Nair, S. Chand & co ltd, New Delhi
3) 3. Marketing an Introductory Text, Dr. N. Rajan Nair, Sultan Chand & Sons,
New Delhi

Supplementary Readings
1) Marketing Management, Philip Kotler, Prentice Hall of India, and New Delhi.
2) Fundamentals of Marketing, Stanton William CherlesFutrell, TataMc Grew Hill,
New Delhi.
3) L. Natarajan, Marketing, Margham Publications, Chennai

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 2 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 2 3 3 3 3
PO – Programme Outcome, CO – Course outcome
1 – Low, 2.– Moderate, 3 – High
 5

SEMESTER: II 22UCOMC23 HOURS:5

CORE: III FINANCIAL ACCOUNTING - II CREDIT:4
PART:III
Learning Objectives
1. To give an insight about Account Current and Average Due Date
2. To understand the branch accounts and its types
3. To have practical knowledge in the preparation departmental accounting
4. To familiarize with accounting procedure on Partnership – Admission and
Retirement
5. To acquire practical knowledge in Partnership accounts on Dissolution
Unit I : Average Due Date and Account Current Hours: 15
Average Due Date - meaning of Average due date-Uses of Average due date-basic
problems in average due date-calculation of interests. Account Current-counting of days-
methods of calculating interests-simple problems
Unit II: Branch Accounts Hours: 15
Branch – Meaning - Types of branches - Department branches – difference between
branch and Department – Preparation of trading account of branches under debtor system
– Stock and debtors’ system – whole sale branch system and Final account systems.
Unit III: Departmental Accounts Hours: 15
Introduction – Allocation of expenses – Calculation of department purchase
Interdepartmental transfers at cost price – Selling price – Preparation of Trading and
Profit & Loss account of the department.
Unit IV: Partnership - Admission and Retirement Hours: 15
Accounting Treatments - Admission of partner – Retirement of Partner – Death of
Partner. Adjustments Regarding profit sharing Ratio, Good will and Capital (Simple
Problems)
Unit V: Partnership – Dissolution Hours: 15
Dissolution of firm – Modes of dissolution – insolvency of a partner - Garner Vs. Murray
rule - Insolvency of all partner – Piecemeal distribution – proportionate capital method -
Maximum loss Method (simple problems)
Course Outcomes
At the completion of course, the learners would be able to:
CO1. Understand the concept and gain the knowledge on Average Due Date and Account
Current.
CO2. Be familiar with the nuances of different systems of accounting followed in Branches.
CO3. Acquire the knowledge about Departmental Accounts.
CO4. Be acquainted with the accounting treatments required for admission, retirement and
death of partners in Partnership firms.
CO5. Understand the accounting procedures involved in the Dissolution of firm under
different situations.
 6

Text Books
1. Jain, S.P., Narang, K.L., (2020). Financial Accounting. New Delhi: India: Kalyani
publishers,.
2. Reddy, T.S. & Murthy A., (2020) Financial Accounting. Margham Publications,
Chennai, India
3. Maheswari S.N. & Maheswari, S.K. (2005), Financial Accounting, Vikas Publishing
House Pvt Ltd. New Delhi, India

Supplementary Readings
1. Gupta & V.K. Gupta, (2006), Financial Accounting. New Delhi, India: Sultan
Chand& Sons,
2. Gupta . R.L. & M. Radhaswamy, (2006), Advanced Accountancy Volume I, New
Delhi, India: Sultan Chand & Sons.
3. Jain S.P. & K.L. Narang, (2004), Advanced Accountancy Volume I, New Delhi, India:
Kalyani Publishers.

Outcome Mapping
PO1 PO2 PO3 PO4 PO5
CO1 3 3 3 3 3
CO2 2 3 2 3 3
CO3 3 3 3 2 3
CO4 3 3 3 3 3
CO5 2 3 3 3 2
PO – Programme Outcome, CO – Course outcome
1 – Low, 2.– Moderate, 3 – High
 7

SEMESTER : II
22UCOMP24: COMPUTER APPLICATION IN CREDITS : 4
CORE PRACTICAL: I
BUSINESS HOURS : 75
PART: III

LEARNING OBJECTIVES
1. To understand the history and concept of computer application.
2. To enable the students to prepare the Microsoft Word Documents.
3. To expose the students on preparation of Spreadsheets using Microsoft
Excel.
4. To train the students on creating the multimedia presentation.
5. To enable the students on creating e-mail.

Unit I :Computer Applications Hours : 12

Introduction of Computers – Computer Applications – Classification –
Programming concepts – Assembly language – High level language – Operating
system – Compilers – Assemblers – Packages
Unit II :MS Word Hours : 12
MS Word – Introduction to Word – Creating Word Document – Formatting –
Spell Check – Grammar Check – Working with Tables – Saving, Opening and
Closing Document – Mail Merge.
Unit III :MS Power Point Hours : 12
MS Power Point – Creation – Insert Picture – Animation – Creating Multimedia
Presentations – Insert Tables and Graphs
Unit IV :MS Excel Hours : 12
MS Excel – Introduction – Spread Sheet – Entering data in Working sheets –
Editing and Formatting Work sheets – Charts – Functions like Saving, Opening and
Closing Work book.
Unit V:Introduction to Internet Hours : 12
Introduction to Internet – Browsers – Search Engine – WWW – Internet
Protocols – FTP – TELNET – HTTP – E-mail – How to create E-mail – Internet Vs
Intranet – Webpage – URL

COURSE OUTCOMES
At the completion of the course, the learner would be able to:
1. Understand the concept of computer applications.
2. Learn the Word Documents to be used in business correspondence
3. Use the power point presentation in seminars and conferences.
4. Prepare Excel Spreadsheet and apply it for analyzing the data.
5. Enhance their knowledge in usage of latest internet technologies
 8

Text Books
1. Complete reference on MS Office –Deitel & Deitel
2. Computer Application in Business – R Parameswaran, S Chand &Company
Ltd.
Reference Books
1. Tamil Nadu State Council for Higher Education

OUTCOME MAPPING
PO1 PO2 PO3 PO4 PO5
CO1 3 3 2 3 3
CO2 3 3 3 3 3
CO3 3 2 3 2 3
CO4 2 3 2 3 3
CO5 3 2 3 3 3
1 – Low, 2 – Moderate, 3 – High
 9

SEMESTER: II
22UCOMS26: ADVERTISING AND CREDIT: 2
SKILL BASED: II
SALESMANSHIP HOURS: 2
PART:III

Course Objectives
1) To understand the concept of advertising
2) To enable the students to have practical knowledge about advertising agencies
3) To familiarize about recent trends in advertising
4) To have knowledge on fundamental concept of salesmanship
5) To understand the duties and responsibilities of salesmanship

Unit I : Introduction Hours: 6

Definition of Advertising- Origin and Development of Advertising -Objectives -
Nature-Scope of Advertising- -Functions -Types -Benefit
Unit II: Advertising-Media-Agencies Hours:6
Advertisement copy - Advertising media- Advertising Agencies.
Unit III: Trends in Advertising Hours:6
Recent trends in advertising - Economic aspects of Advertising- Social and
Ethical aspects of Advertising.
Unit IV: Meaning and Objectives of Salesmanship Hours:6
Definition of Salesmanship -Features -Objectives- Recruitment of a salesman-
Qualities of Good Salesman
Unit V: Duties and Responsibilities of Salesmanship Hours: 6
Advantages of Salesmanship- Distinction between Salesmanship and
Advertising- Types of Salesmanship- Functions, Duties and Responsibilities of a
Salesmanship.

COURSE OUTCOMES
On Successful completion of the course, student will be able to
1) Impart knowledge on advertising
2) Get familiarized about advertising agencies
3) Get familiarized about recent trends in advertising
4) Acquire knowledge on fundamental concept of salesmanship
5) Impart knowledge on duties & responsibilities of salesmanship

Text Books (In API Style)

1) Advertising (Principles and Practices), Chunawalla K.C. Sethiax
2) Advertising Marketing and Sales Management, G.R. Basotia N. K Sharama,
Mangal Deep Jaipur.
3) Essentials of Marketing, Dr. K. Sundar, Vijay Nicholes Imprint Pvt. Ltd.,
Chennai.
 10

Supplementary Readings
1) Advertising Management, Dr. M.M. Varma, R. K. Agarwal, Forward 300K Depot,
New Delhi.
2) Advertising Management, Mahendra Mohan, Tata Mcgraw-hill Publishing
Company
3) Modern Marketing (Principles and Practices)- R.S.N. Pillai&Bagavathi- S.
Chand & Co New Delhi

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5
CO1 2 3 3 3 3
CO2 3 3 3 3 3
CO3 3 3 3 3 3
CO4 3 3 3 3 3
CO5 2 3 3 3 3

PO – Programme Outcome, CO – Course outcome

1 – Low, 2.– Moderate, 3 – High