B. Com.

(Professional Accounting)

Syllabus

AFFILIATED COLLEGES

Program Code: 2AK

2022 – 2023 onwards

BHARATHIAR UNIVERSITY
(A State University, Accredited with “A” Grade by NAAC,
Ranked 13th among Indian Universities by MHRD-NIRF,
World Ranking: Times -801-1000,Shanghai -901-1000, URAP – 1047)
Coimbatore - 641 046, Tamil Nadu, India
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Program Specific Outcomes (PSOs)

After the successful completion of [Link]. (Professional Accounting) program,
thestudents are expected to
complete the intermediate level in professional programmes like CA, ICWA
PSO1 and ACS
PSO2 Provide several opportunities to engage with the accounting professionals
Implement creativity and problem solving skills in various real life
PSO3
time problems.
Acquire several opportunities to engage with the accounting professionals
PSO4
and learn from their experiences.
Learn relevant managerial accounting skills with emphasis on application of
PSO5
both quantitative and qualitative knowledge to their future careers.

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Program Outcomes (POs)

On successful completion of the [Link] (Professional Accounting) program
Ability to apply ethical principles and responsible practices during
PO1
their profession
Ability to engage in independent and lifelong learning for continued professional
PO2
development.
PO3 Become qualified professionals in the field of accounting and auditing.
PO4 Demonstrate professional ethics in legal aspects of business
Ability to apply ethical principles and responsible practices during their
PO5
profession

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

BHARATHIAR UNIVERSITY : : COIMBATORE 641 046

[Link] (Professional Accounting)... Curriculum for Affiliated Colleges
(For the students admitted during the academic year 2022 – 23 onwards)

Part Cours Hours Maximum Marks

e Title of the Course Credits
Theory Practical CIA ESE Total
Code
FIRST SEMESTER
I Language-I 4 6 - 50 50 100
II English-I 4 6 - 50 50 100
III Core I – Principles of 4 4 - 50 50 100
Accountancy
III Core II – Introduction to 4 4 - 50 50 100
Information Technology
III Core-III: Computer - 4 - - -
Applications Practical-I (MS
–Office Word, Excel
and Power point)
III Allied Paper I : 4 4 - 50 50 100
Mathematics for Business

IV Environmental Studies # 2 2 - 50 50
Total 22 30 250 300 550
SECOND
SEMESTER
I Language-II 4 6 50 50 100
II English-II 2 4 25 25 50*
Language Proficiency for 2 2 25 25 50*
Employability
[Link]
Filepath/Cambridge_Course_Detail
[Link]
III Core IV – Mercantile Law 4 7 50 50 100
III Core V– Computer 4 - 4 50 50 100
Application Practical-II
(MSOffice- Access and
Tally 9.20)
III Allied Paper II – Statistics 4 5 50 50 100
for Business
IV Value Education – Human 2 2 - 50 50
Rights #
Total 22 30 250 300 550
THIRD SEMESTER
I Language – III 2 4 50 50 100
II English-III 2 4 50 50 100
III Core VI – Financial 4 5 50 50 100
Accounting

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

III Core VII – 3 3 30 45 75

Principles of
Management
III Core VIII – Principles of 3 3 30 45 75
Marketing
III Core IX – Company Law 3 3 30 45 75
III Core X - Executive 3 3 30 45 75
Business
Communication
III Allid : III - 3 3 30 45 75
Managerial
Economics
IV Skill based Subject -I : 2 - 25 75 100
Naan Mudhalvan-Digital
Skills for
Employability(Microsoft
Office Essentials)
[Link]
adsheets/d/1bBRAYYJa35t
h9m3wzzzdool34bx6f5Vp/
edit?
usp=drivesdk&ouid=10073
8103855604184250&rtpof=t
rue&sd=true
IV Tamil @ / Advanced Tamil - 50 50
# (or)Non-major elective–I :
Yoga for Human
2 2
Excellence # /
Women’s Rights #
Constitution of India #
Total 27 30 325 500 825

FOURTH SEMESTER
I Language - IV 2 4 50 50 100

II English -IV 2 4 50 50 100

III Core XI – Advanced Accounting 4 5 50 50 100

III Core XII– Cost Accounting 4 5 50 50 100

III Core XIII – Principles of Auditing 3 3 30 45 75

III Core- XIV - Auditing 3 4 30 45 75

and Assurance- I
III Allied : IV – Modern Banking 3 3 30 45 75

IV Skill based Subject II- Naan 2 - 25 75 100

Mudhalvan -Office
Fundamentals
[Link]
rathiar_University_(BU)
IV Tamil @ /Advanced Tamil #(or) 2 2
Non-major elective - II 50 50
:General Awareness #
Page 4 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Total 25 30 315 460 775

FIFTH SEMESTER
III Core XV – Corporate Accounting 4 6 50 50 100

III Core XVI – Auditing andAssurance-II 3 5 30 45 75

III Core XVII – Direct Taxes I 4 6 50 50 100

III Core XVIII – Indirect Taxes 4 6 50 50 100

III Core XIX: Banking and Insurance Law 3 3 30 45 75
III Elective-I : 3 4 30 45 75
IV Skill Based Subject-III: Naan 2 - 25 75 1
Mudhalvan-Accounting and 00
Trading Essentials for
Employability (Banking,
Lending and NBFC Products
and Services- I)
[Link]
ges/3/37/BFSI-2_2023-[Link]
Total 23 30 265 360 625

SIXTH SEMESTER
III Core XX– Accounting for 4 6 50 50 100
Managerial Decision
III Core XXI- Direct Tax-II 4 6 50 50 100

III Core XXII– Enterprise 3 6 30 45 75

Information System and Strategic
Management
III Core XXIII:Cyber Law 3 4 30 45 75
III Elective –II : 3 4 30 45 75
III Elective –III : 3 4 30 45 75
IV Skill based Subject-IV:Naan Mudhalvan 3 25 75 100
Fintech Course (Capital Markets /
Digital Marketing /
Operational Logistics)
[Link]
r_University_(BU)
V Extension Activities @ 2 - - 50 - 50
Total 25 30 295 355 650
Grand total 144 180 3975
 * English II- University semester examination will be conducted for 50 marks (As per existing pattern of
Examination) and it will be converted for 25 marks.
 Naan Mudhalvan – Skill courses- external 75 marks will be assessed by Industry and internal will be offered by
respective course teacher.

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

# No Continuous Internal Assessment (CIA). Only UniversityExaminations.
List of Elective Papers (Colleges can choose any one of the paper as electives)

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Elective – I A Financial Management

B Entrepreneurial Development
C Micro Finance
Elective – II A Business Finance
B Brand Management
C Supply Chain Management
Elective – III A Investment Management
B Financial Markets
C Project Work & Viva-Voce

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

First
Semester

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Core 1 Principles of Accountancy 4 - - 4
Basic knowledge in the field of Syllabus
Pre-requisite
Accountancy Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To enable the students to learn basic Principles of Accountancy.
2. To make the students skillfully to prepare and present the final accounts of sole trader.
3. To promote knowledge about Bill of Exchange, Average Due date and Account Current.
4. To provide knowledge about consignment and joint ventures
5. To gain knowledge about bank reconciliation statement and accounting for professionals

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
The main objectives of this course are to: K1
1 Recall Accounting Concepts and Conventions and use Accounting rules to
record business transactions in Journal, Ledger and prepare Trial Balance.
2 Understand the preparation Subsidiary Journals including Three Column Cash book K2
and prepare a Bank Reconciliation Statement.
3 Apply the accounting practices for Bill of exchange and Account current K3
4 Analyse the accounting treatment in preparation of consignment and joint K4
venture accounts
5 Understand the concepts in preparation of bank reconciliation statement and K2
accounting for professionals
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Basics of Accounting 10-- hours
Fundamentals of Book Keeping – Accounting Concepts and Conventions – Journal – Ledger –
Subsidiary books – Trial balance.
Unit:2 Final Accounts 12-- hours
Final accounts of a sole trader with adjustments – Errors and rectification
Unit:3 Bill of Exchange and Account Current 13-- hours
Bill of exchange- Accommodation bills – Average due date – Account current.
Unit:4 Consignments and Joint Ventures 13-- hours
Accounting for consignments and Joint ventures
Unit:5 Bank Reconciliation Statement 10-- hours
Bank Reconciliation statement – Receipts and Payments and income and expenditure
account and Balance sheet – Accounts of professionals.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars

Total Lecture hours 60-- hours

Note: Distribution of Marks between problems and theory shall be 80% and 20%.

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Text Book(s)
1 [Link], [Link], [Link] – Principles of Accountancy – [Link] & Company
Ltd.,
2 [Link] – Introduction to Accountancy- [Link] & Company Ltd., 3.
[Link], [Link],
3 [Link] – Financial Accounting – Sultanchand & sons
4 [Link], [Link], [Link] – Advanced Accountancy- Sultanchand & sons
Reference Books
1 [Link], [Link] - Advanced Accountancy-Kalyani publishers
2 [Link], [Link] - Advanced Accountancy-Vikas publishers
3 [Link] -Financial Accounting – Margham Publishers
4 [Link] - Advanced Accountancy – Tata McGraw Hill Companies.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link] jAvqo 4
2 [Link]
3 [Link]

Course Designed By:

Mapping Course objectives and course outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Core 2 Introduction to Information Technology 4 - - 4
Basic knowledge in the field Information Syllabus
Pre-requisite
Technology Version 2022-23
Course Objectives:
1. To develop an understanding of hardware and software computer system.
2. To provide knowledge about types of computer system
[Link] know about components of computers and its
application
4. To promote knowledge about operating system
5. To gain knowledge about system analysis design

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the hardware and software Information Systems. K2
2 Recall the different types of computer system and networking K1
3 Gain knowledge about components of computers K2
4 Describe the operating systems and mobile computers K3
5 Understand the System analysis and design, management information system-decision K2
support systems-expert system
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Hardware and Software Systems 10-- hours

Hardware and Software : computer systems, importance of computers in business, data and
information, data processing, data storage and data retrieval capabilities, computer applications
in various areas of business, computer related jobs in business.
Unit:2 Types of Computer System 15-- hours
Types of computer systems- Micro, mini, mainframe and super [Link],digital and
Hybrid computers, business and Scientific computer systems, First, second, third and fourth
generation computers, Laptop or notebook computers , data processing systems- batch, online and
Real time system. Time sharing, multiprogramming and multiprocessing systems. Networkings:
Local and wide area networks.
Unit:3 Components of Computers 12-- hours
Components of computers input, output and storage devices, software: system software and
Application software; Programming language-machine language- assembly language, higher
level
languages. Flowchart and programme flow charts. Steps in developing a computer programme.
Unit:4 Operating Systems 11-- hours
Operating systems: Dos, windows, UNIX, windows NT, windows98 - [Link]. Internet-
[Link] and its uses-world wide websites-mobile computers.
Unit:5 System Analysis and Design 10-- hours
System analysis and design, computer based information system-Transaction processing office
Automation-management information system-decision support systems-expert system
Unit 6 Contemporary Issues 2 hours
Expert seminars and lectures
TOTAL 60 hours

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Text Book(s)
1 Computer and common sense-Roger Hunt and John Shellery
2 Using Micro Computers- Brightman and Dimsdale
3 [Link] made [Link]
Reference Books
1 Introduction to computers-Alexis Leon and Mathews Leon
2 Information technology for management-Henry [Link]

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping with Programme Outcomes

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

Page 11 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
6
Core 3 Computer Applications Practical-I (MS Office) - - -
0
Syllabus
Pre-requisite Basic knowledge in MS Office
Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To familiarize with working in MS-WORD
2. To understand the working in MS-EXCEL
3. To understand the working in MS- POWERPOINT

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Recall various techniques of working in MS-WORD K1
2 Prepare appropriate personal bio data K4
3 Analyze financial data using EXCEL tools K3
4 Understanding various tools used in MS-EXCEL K2
5 Creating presentations for seminars and lectures using animations K6
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

I - MS WORD 15-- hours

1. Type Chairman’s speech/ Auditor’s report / Minutes/ Agenda and perform the following
operations: Bold, Underline, Font Size, style, Background color, Text color, Line spacing,
Spell Check, Alignment, Header & Footer, Inserting pages and page numbers, Find and
Replace.
2. Prepare an invitation for the college function using Text boxes and clip parts.
3. Design an invoice and Account sales by using Drawing tool bar, Clip Art, Word Art, Symbols,
Borders and Shading.
4. Prepare a Class Time Table and perform the following operations: Inserting the table, Data
Entry, Alignment of Rows and Columns, Inserting and Deleting the Rows and Columns and
Change of Table Format.
5. Prepare a Shareholders meeting letter for 10 members using mail merge operation. 6. Prepare
Bio-Data by using Wizard/ Templates.
II - MS EXCEL 25-- hours
1. Prepare a mark list of your class (minimum of 5 subjects) and perform the
followingoperations: Data Entry, Total, Average, Result and Ranking by using arithmetic
and logical functions and sorting.
2. Prepare Final Accounts (Trading, Profit & Loss Account and Business Sheet) by using
formula.
3. Draw the different type of charts (Line, Pie, Bar) to illustrate year-wise performance of sales,
purchase, profit of a company by using chart wizard.
4. Prepare a statement of Bank customer’s account showing simple and compound interest
calculations for 10 different customers using mathematical and logical functions.
5. Prepare a Product Life Cycle which should contain the following stages:
Introduction,Growth, Maturity, Saturation, Decline.

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

III - MS 20-- hours

POWERPOINT
1. Design presentation slides for a product of your choice. The slides must include name, brand
name, type of product, characteristics, special features, price, special offer etc. Add voice if
possible to explain the features of the product. The presentation should work in manual
mode.
2. Design pesentation slides for orgranization details for 5 levels of hierarchy of a company by
using organization chart.
3. Design slides for the headlines News of a popular TV Channel. The Presentation Should
contain the following transactions: Top down, Bottom up, Zoom in and Zoom out. - The
presentation should work in custom mode.
4. Design presentation slides about an organization and perform frame movement by interesting
clip arts to illustrate running of an image automatically.
5. Design presentation slides for the Seminar/Lecture Presentation using animation effects and
perform the following operations: Creation of different slides, changing background color,
font color using wordart.

Text Book(s)
1 Understanding MSword 2016, George Wempen
2 Word for Beginners, [Link]
3 MS Excel 2019 Bible, John Walkenbach

Reference Books
1 MS Excel 2007 Bible, John Walkenbach

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping program outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S M S M
CO2 S S M S M
CO3 S S M S M

Page 13 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

ALLIED PAPER I MATHEMATICS FOR BUSINESS 4 - - 4
Basics knowledge on Mathematics Syllabus
Pre-requisite
for Business Version 2022-
23
Course Objectives:
The main objectives of this course are to:
1. Understand and apply basics of applications of mathematics in business
2. Make the students to be ready for solving business problems
usingmathematical operations.
3. Provide an insight knowledge about variables, constants andfunctions.
4. Gain the knowledge on integral calculus and determining definite and indefinite
functions.
5. Analyze the linear programming problem by using graphical solution
andsimple method.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the basic concepts of arithmetic and geometric series and K2
different effective rates of interest for sinking fund, annuity and
present value.
2 Recall the basic concepts of addition and multiplication K1
analysis and input and output analysis.
3 Explain of variables, constants and functions and evaluate the first K2
and second order derivatives.
4 Interpret integral calculus and determining definite and K2
indefinite functions.
5 Analyze the linear programming problem by using graphical K4
solution and simple method.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6– Create

Unit:1 SET THEORY 12 hours

Set Theory – Arithmetic and Geometric Series – Simple and Compound Interest – Effective rate
of Interest –Sinking Fund – Annuity - Present Value – Discounting of Bills – True Discount –
Banker’s Gain.

Unit:2 MATRIX 11 hours

Matrix: Basic Concepts – Addition and Multiplication of Matrices – Inverse of a Matrix –
Rank of Matrix - Solution of Simultaneous Linear Equations – Input-Output Analysis.

Unit:3 VARIABLES, CONSTANTS AND FUNCTIONS 12 hours

Variables, Constants and Functions – Limits of Algebraic Functions – Simple Differentiation
of Algebraic Functions – Meaning of Derivations – Evaluation of First and Second Order
Derivatives – Maxima and Minima – Application to Business Problems

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SCAA date: 18.05.2023

Unit:4 ELEMENTARY INTEGRAL CALCULUS 12 hours

Elementary Integral Calculus – Determining Indefinite and Definite Integrals of
simple Functions – Integration by Parts.

Unit:5 LINEAR PROGRAMMING PROBLEM 11 hours

Linear Programming Problem – Formation – Solution by Graphical Method Solution by
Simple Method.

Unit:6 CONTEMPORARY ISSUES 2 hours

Expert lectures, online seminars – webinars

Total Lecture hours 60 hours

Text Book(s)
1 Navanitham, P.A,” Business Mathematics & Statistics” Jai Publishers,Trichy-21
2 Sundaresan and Jayaseelan,”Introduction to Business
Mathematics”,Sultanchand Co&Ltd,Newdelhi
3 Sanchetti, D.C and Kapoor, V.K,” Business Mathematics” , Sultan chand Co&Ltd,Newdelhi

Reference Books
1 [Link], [Link]&[Link]-A Text book Business Mathematics -
Himalaya Publishing House.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
-Lj3PmzVmKCD
3 [Link]
ftPVXUYjs2g3YiaY0sEfwW-jg5L

Course Designed By:

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5

CO1 S S S S M
CO2 S S M S S
CO3 M S S S S
CO4 S S S M M
CO5 M M S S S
S- Strong; M-Medium; L-Low

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SCAA date: 18.05.2023

Second
Semester

Page 16 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Core 4 Mercantile Law 4 - - 4
Syllabus
Pre-requisite Basic knowledge about Law
Version 2022-23
Course Objectives:
1. To understand basic concepts about various laws like Indian Contract Act 1872
2. To promote the knowledge about provisions relating to elements of a valid contract
3. To provide an outline about the performance and breach of contract
4. To provide an insight on provisions relating to the formation of contract of sale.
5. To gain knowledge regarding essential features of partnership and company and
basic documents of partnership and company.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Remember provisions relating to the Indian contract act 1872. K1
2 Understand the essential elements of a valid contract K2
3 Analyse the conditions for performance of the contract and breach of contract K4
4 Apply various provisions regarding the formation of contract of sale. K3
5 Understand the general nature of partnership, registration and dissolution of firm K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Indian Contract Act 1872 20- hours

The Indian Contract Act 1872: An overview of sections 1 to 75 covering the general nature of
contract, consideration.
Unit:2 Elements of Contract 20-- hours
Other essentials elements of a valid contract.
Unit:3 Nature of Contract 20-- hours
Performance of contract and Breach of contract
Unit:4 Sale of Goods Act, 1930 20-- hours
The Sale of Goods Act, 1930: Formation of Contract of sale – Conditions and Warranties – Transfer
of Ownership and delivery of goods- Unpaid seller and his rights
Unit:5 Indian Partnership Act 1932 23-- hours
The Indian Partnership Act 1932: General nature of partnership – Rights and duties of partners-
Registration and dissolution firm

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars
Total Lecture hours 105-- hours
Text Book(s)
1 Business Law, [Link] Sultan Chand Fifth edition 2007
2 Elements of Commercial Law, [Link] & Syed Bandre Alam Himalayan
Publishing House 2007
3 Elements of Mercantile Law, [Link] [Link] Reprint 2008

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SCAA date: 18.05.2023

Reference Books
1 Mercantile Law for CA Common Proficiency C Tulsian Tata McGraw Hill Publishing co
Ltd 3 rd reprint 2008
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
3 [Link]
WbvafCe8&list=PLvcG5aoEgBDpuci_nkrLTohvva1sQdVG1

Course Designed By:

Mapping with Programme Outcomes

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

Page 18 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Computer Application Practical-II 6
Core 5 - - 4
(MSOffice and Tally ) 0
Basic knowledge in the field MS Office Syllabus
Pre-requisite
Version 2022-23
and Tally
Course Objectives:
The main objectives of this course are to:
1. To provide practical knowledge in working with MS- ACCESS
2. To understand the basics of working in Tally accounting package
3. To provide insights about the usefulness of internet in business purpose

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the basics of working in MS-ACCESS using various tools K2
2 Prepare personal bio data using MS ACCESS tools K3
3 Analyze business transactions using computerized packages K4
4 Analyze inventory management using various techniques K4
5 Apply internet for business purposes and communications K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

I - MS ACCESS 25-- hours

1. Prepare a payroll for employee database of an organization with the following Details:
Employee id, Employee name, Date of Birth, Department and Designation, Date of
appointment, Basic pay, Dearness Allowance, House Rent Allowance and other deductions if
any. Perform queries for different categories.
2. Create mailing labels for student database which should include atleast three Table must have
atleast two fields with the following details: Roll Number, Name, Course, Year, College
Name, University, Address, Phone Number.
3. Gather price, quantity and other descriptions for five products and enter in the Access table
and create an invoice in form design view.
4. Create forms for the simple table ASSETS.
5. Create report for the PRODUCT database.
II – TALLY AND 35-- hours
INTERNET
1. Create a new company, group, voucher and ledger and record minimum 10 transactions
and display the relevant results.
2. Prepare trial balance, Profit and Loss A/c and Balance Sheet (with minimum of any five
adjustments). 3. Prepare inventory statement using (Calculate inventory by using all
methods)
a) FIFO b) LIFO c) Simple Average Method d) Weighted Average Method
3. BankReconciliationStatement 4. Voucher Creation 5. Voucher Alteration and Deletion

Total Lecture hours 60-- hours

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SCAA date: 18.05.2023

Text Book(s)
1 [Link] 9 WITH GST@ E -Way Bill, Rajesh Chedda
2 Ms Access 2000 Programming by Example, Julitta Korol

Reference Books
1 Microsoft Office 2019, Peter Weverka

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping with Programme outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S S S M
CO2 S M S S S
CO3 S S S S M

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SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

ALLIED PAPER II STATISTICS FOR BUSINESS 4 - - 4
Syllabus 2022-23
Pre-requisite Basic knowledge on statistics for business
Version
Course Objectives:
The main objectives of the course are able to
1. Provide basic conceptual knowledge on applications of statistics inbusiness.
2. Make the students to be ready for solving business problems using statisticaloperations.
3. Give a detailed instruction of measurement ofdispersion.
4. Gain the knowledge on application of correlation and regression
forbusiness operations.
5. Analyze interpolation and probability theory and perform theproblems.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the basic concepts of arithmetic and geometric mean K2
and different types of data collection.
2 Recall measures of dispersion. K1
3 Execute correlation and regression analysis. K3
4 Understand the different types of moving averages. K2
5 Analyze interpolation and probability K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 INTRODUCTIONS 15 hours

Meaning and Definition of Statistics – Collection of data –– Primary and Secondary -
Classification and Tabulation – Diagrammatic and Graphical presentation Measures of
Central tendency – Mean, Median, Mode, Geometric Mean and Harmonic Mean – simple
problems

Unit:2 MEASURES OF DISPERSION 14 hours

Measures of Dispersion – Range, Quartile Deviation, Mean Deviation, Standard Deviation
and Co-efficient of Variation. Skewness – Meaning – Measures of Skewness - Pearson’s and
Bowley’s co-efficient of Skewness.

Unit:3 CORRELATION AND REGRESSION ANALYSIS 14 hours

Correlation –Meaning and Definition –Scatter diagram, Karl Pearson’s co-efficient of
Correlation, Spearman’s Rank Correlation, Co-efficient of Concurrent deviation. Regression
Analysis – Meaning of regression and linear prediction – Regression in two variables – Uses of
Regression

Unit:4 TIME SERIES 15 hours

Time Series – Meaning, Components and Models – Business forecasting – Methods of estimating
trend – Graphic, Semi-average, Moving average and Method of Least squares – Seasonal Variation
– Method of Simple average. Index Numbers – Meaning, Uses and Methods
of construction – Un-weighted and Weighted index numbers – Tests of an Index number – Costof
living index number.

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SCAA date: 18.05.2023

Unit:5 INTERPOLATION 14 hours

Interpolation: Binomial, Newton’s and Lagrange methods. Probability – Concept and Definition
– Addition and Multiplication theorems of Probability (statement only) – simple problems
based on Addition and Multiplication theorems only.

Unit:6 CONTEMPORARY ISSUES 3 hours

Expert lectures, online seminars – webinars

Total Lecture hours 75 hours

Text Book(s)
1 Statistical Methods by S.P. Gupta
2 Business Mathematics and Statistics by P. Navaneetham
3 Statistics by R.S.N. Pillai and V. Bagavathi

Reference Books
1 Statistics-Theory, Methods & Application by D.C. Sancheti and V.K. Kapoor
2 Applied General Statistics by Frederick [Link] and Dudley J. Cowden

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping with Programme Outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Third
Semester

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core – 6 Financial Accounting 4 - - 4
Syllabus
Pre-requisite Basic knowledge in accountancy
Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To enable the students to learn provision for depreciation account.
2. To make the students skillfully to prepare branch accounts and Departmental accounts
3. To learn about the preparation of accounts using single entry system.
4. To enhance the conceptual skills to prepare the Hire Purchase and Instalment Purchase system.
5. To provide knowledge to know about the Royalty account and Investment account

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Recall the accounting treatment relating to different methods of depreciation. K1
2 Understand the preparation of the Branch accounts and Departmental accounts K2
3 Apply the accounting procedure for preparing the single entry system K3
4 Develop the conceptual skills to prepare and present the Hire Purchase and K4
Instalment Purchase system
5 Analyze the procedure for royalty accounts and investment account K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Depreciation 13--hours

Depreciation – Methods - Reserves and provisions.
Unit:2 Branch accounts and Departmental accounting 15--hours
Branch accounts excluding foreign branches. Departmental Accounting – Transfer at cost
or Selling price.
Unit:3 Single Entry System 15--hours
Single Entry System - Meaning and Features - Statement of Affairs Method and Conversion
Method.
Unit:4 Hire Purchase and Instalment System 15--hours
Hire Purchase and Instalment System including Hire purchase Trading Accounts
Unit:5 Royalty and Investment account 15--hours
Royalties excluding Sub-Lease – Investment Accounts
Note: 20% Marks for theory and 80 % marks for problem.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 75--hours
Text Book(s)
1 [Link], [Link], [Link] – Principles of Accountancy
2 [Link] – Introduction to Accountancy- [Link]& Company Ltd.,
3 [Link], [Link], [Link] – Financial Accounting – Sultanchand& sons
Reference Books
1 [Link], [Link] - Advanced Accountancy-Kalyani publishers
2 [Link] -Financial Accounting – Margham Publishers
3 [Link], [Link] – Modern Accountancy. Vol.1- Tata McGraw Hill Companie
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
analysis-coursera
3 [Link]

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Mapping with programme outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core-7 PRINCIPLES OF MANAGEMENT 4 4
Syllabus
Pre-requisite Basic knowledge in management
Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To provide understanding about basic terminologies of management
2. To explore the fundamental principles, process and steps in management including planning
3. To develop knowledge about organizing function in business
4. To explore the concept of motivation in organizational context
5. To generate ideas about effective communication in the business

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Explaining the concepts based on management and its features K2
2 Summarizing the principles and importance of planning K2
3 Interpreting various concepts based on organization and its element K2
4 Examining the determinants of behaviour and motivation theories K4
5 Understanding the need and techniques of communication in management K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 INTRODUCTION TO MANAGEMENT 9-- hours

Definition of Management – Management and Administration – Nature and Scope of Management
- Functions of Management - Contribution of F.W. Taylor – Heniry Fayol – Mary Parker Follet –
Mc Gregor and Peter F. Drucker.

Unit:2 PLANNING 8-- hours

Planning – Meaning – Nature and Importance of Planning – Planning promises – Methods and
Types of plans – Decision Making.

Unit:3 ORGANIZATION STRUCTURE 8-- hours

Organization – Meaning, Nature and Importance – Process of Organization – Principles of Sound
Organization – Organization Structure – Span of Control – Organization Chart - Departmentation
– Delegation and Decentralization – Authority relationship Line, Functional and Staff.

Unit:4 MOTIVATION 9-- hours

Motivation – Need – Determinants of behaviour – Maslow’s Theory of Motivation – Motivation
Theories in Management – X, Y and Z theories – Leadership styles – MBO – Management by
Exception.

Unit:5 TECHNIQUES OF CONTROL 9-- hours

Communication in Management – Co-Ordination – Need and Techniques – Control – Nature
and process of Control – Techniques of Control.

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SCAA date: 18.05.2023

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 45-- hours

Text Book(s)
1 The Principles of Management - Rustom S. Davan
2 Business Organization and Management - Y. K. Bhushan
3 Business Management - Chatterjee

Reference Books
1 Principles of Management - Koontz and O’Donald
2 Business Management - Dinkar - Pagare

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1
2
4

Course Designed By:

Mapping Course objectives and course outcomes

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

Page 27 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core-8 PRINCIPLES OF 4 - - 4
MARKETING
Syllabus
Pre-requisite Basic knowledge in accountancy
Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To conceptualize an idea about marketing and related terms
2. To understand various concepts relating to consumer behavior
[Link] introduce the components of marketing mix
[Link] understand emerging marketing trends and regulatory mechanisms

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Defining the various concepts and terms related to marketing K1
2 Explaining about various marketing functions K2

3 Understanding terms of consumer behaviour and examined about different K2

concepts related to consumers.
4 Identifying the marketing mix and its elements K1
5 Understanding different provisions related to trends in emerging markets. K2

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

Unit:1 INTRODUCTION TO MARKETING 9- hours

Marketing –Definition of market and marketing-Importance of marketing –Modern Marketing concept-
Global Marketing –E-marketing –Tele marketing- Marketing Ethics -Career Opportunities in Marketing
Unit:2 MARKETING FUNCTIONS 7-- hours
Marketing functions-Buying –Selling –Transportation –Storage – Financing –Risk Bearing –
Standardisation – Market Information
Unit:3 CONSUMER BEHAVIOUR 9-- hours
Consumer Behaviour –meaning –Need for studying consumer behaviour-Factors influencing consumer
behaviour-Market segmentation – Customer Relations Marketing
Unit:4 MARKETING MIX 9-- hours
Marketing Mix – Product mix –Meaning of Product –Product life cycle –Branding-labelling. Price Mix-
Importance-Pricing objectives - Pricing strategies –Personal selling and Sales Promotion -Place mix-
Importance of channels of distribution –Functions of middlemen – Importance of retailing in today’s
context
Unit:5 BUREAU OF INDIAN STANDARDS 9- hours
Marketing and Government –Bureau of Indian Standards –Agmark –Consumerism – Consumer Protectin –
Rights of consumers- Green Marketing –Forward Trading in Commodities
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 45-- hours
Text Book(s)
1 Marketing Management - Rajan Sexena

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

2 Principles of Marketing - Philip Kotler &Gary Armstrong

3 Marketing Management - V.S. Ramasamy and Namakumari

Reference Books
1 Marketing -William [Link] & Michael D’Amico
2 Marketing - [Link] &Bagavathi

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1
2
3

Course Designed By:

Mapping Course objectives and course outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core-9 COMPANY LAW 3 3
Syllabus 2022-23
Pre-requisite Basic knowledge in law
version
Course Objectives:
The main objectives of this course are to:
1. To make student should have knowledge on Formation of Company, Documents required
and Acts pertaining to it.
2. To provide knowledge about qualification and disqualification of directors and winding
up procedures of the companies

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Define the fundamentals of company K1
2 To study about the Memorandum of Association K2
3 To know the concept of prospectus K2
4 To understand the powers and duties of director K2
5 To understand the winding up process in company K2

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

Unit:1 INTRODUCTION TO COMPANY 9-- hours

Company – Definition – Characteristics – Kinds – Privileges of Private Company –
Formation of a Company.

Unit:2 MEMORANDUM OF ASSOCIATION 9-- hours

Memorandum of Association – Meaning – Purpose – Alteration of Memorandum – Doctrine of
Ultravires – Articles of Association – Meaning – Forms – Contents – Alteration of Articles –
Doctrine of Indoor management

Unit:3 PROSPECTUS 7-- hours

Prospectus – Definition – Contents – Deemed Prospectus – Misstatement in Prospectus.

Unit:4 POWERS AND DUTIES OF DIRECTOR 9-- hours

Director – Qualification and Disqualification – Appointment – Removal –Remuneration –
Powers, Duties and Liabilities.

Unit:5 WINDING UP 9-- hours

Winding up – Meaning - Modes of Winding Up – Consequences of winding up.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars - webinars

Total Lecture hours 45- hours

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Text Book(s)
1 [Link], “ Company Law” Sultan Chand & Sons, New Delhi 2005
2 Bagrial A.K, “Company Law”, Vikas Publishing House, New Delhi
3 Gower L.C.B, “Principles of Modern Company Law”, Steven & Sons, London.
Reference Books
1 Ramaiya A, “Guide to the Companies Act”, Wadhwa & Co., Nagpur
2 Singh Avtar, “ Company Law”, Eastern Book Co., Lucknow

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1
2
4

Course Designed By:

Mapping Course objectives and course outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 10 Executive Business Communication 4 - - 4
Syllabus
Pre-requisite Fundamental knowledge about business
Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To provide an overview of Prerequisites to Business Communication.
2. To put in use the basic mechanics of Grammar for preparing business letters.
3. To provide an outline to effective Organizational Communication.
4. To underline the nuances of Business communication.
5. To impart the correct practices of the strategies of Effective Business writing.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 To Recall the basics of business communication K1
2 To demonstrate his/her ability to write error free while making an optimum use K2
of correct Business Vocabulary & Grammar.
3 To distinguish among various levels of organizational communication and K3
communication barriers while developing an understanding of Communication
as a process in an organization.
4 To draft effective business correspondence with brevity and clarity. K3
5 To stimulate their Critical thinking by designing and developing clean and lucid K4
writing skills.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Communication 8-- hours
Business Communication : Meaning – Importance of Effective Business Communication -
Modern Communication Methods – Business Letters : Need – Functions - Kinds - Essentials of
Effective Business Letters - Layout.
Unit:2 Business Letters 8-- hours
Trade Enquiries - Orders and their Execution - Credit and Status Enquiries – Complaints and
Adjustments - Collection Letters – Sales Letters – Circular Letters.
Unit:3 Correspondence Letters 9-- hours
Banking Correspondence - Insurance Correspondence - Agency Correspondence.
Unit:4 9-- hours
Company Secretarial Correspondence (Includes Agenda, Minutes and Report
Writing)
Unit:5 Report Writing 9-- hours
Application Letters – Preparation of Resume - Interview: Meaning – Objectives and
Techniques of various types of Interviews – Public Speech – Characteristics of a good speech –
Business
Report Presentations.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 45-- hours
Text Book(s)
1 Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication - Sultan Chand & Sons
- New Delhi.

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

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

3 Bovee, Thill, Schatzman, Business Communication Today - Peason Education Private Ltd -
New Delhi.
Reference Books
1 Penrose, Rasbery, Myers, Advanced Business Communication - Bangalore.
2 Simon Collin, Doing Business on the Internet - Kogan Page Ltd. - London
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
[Link]
[Link]
[Link]

COs PO1 PO2 PO3 PO4 PO5

CO1 S S M S S
CO3 S S M S S
CO3 S S S S S
CO4 S S M S S
CO5 S S S M S

Page 33 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

ALLIED PAPER III MANAGERIAL ECONOMICS 4 - - 4
Syllabus
Pre-requisite Basic knowledge on Managerial Economics
Version 2022-23
Course Objectives:
The main objectives of this course are to:

1. Impart the knowledge of students on economics and itstheories.

2. Understand the different types of markets in the currentscenario.
3. Make the students to understand the demand analysis for the different types ofproducts.
4. Analyze the markets for achieving business enterprisegoal.
5. Analyze the causes and consequences of different market conditions.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Explain the basic concept of managerial economics. K1
2 Understand the demand and supply analysis in business applications. K2
3 Apply marginal analysis to the firm under different market conditions. K3
4 Analyze the causes and consequences of different market conditions. K4
5 Classify the price theories prevailing in various markets. K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 MANAGERIAL ECONOMICS 9 hours

Managerial Economics – Meaning and Definition – Nature and Scope – Economic Theory
– Divisions – Goals of a firm

Unit:2 DEMAND ANALYSIS 9 hours

Demand Analysis – Meaning, Determinants of Demand – Law of Demand, Elasticity of
Demand – Price, Income and Cross Demand – Demand Estimation and Demand Forecasting –
Demand Distinctions.

Unit:3 PRODUCTION FUNCTION 9 hours

Production Function – Meaning and Definition – Elasticity of Substitution and Production –
Type of cost of Production – Long run and Short run cost.

Unit:4 MARKETS 9hours

Markets – Forms of Market – Characteristics - Pricing Methods – Objects of pricing policies –
Practices – Government intervention in Market.

Unit:5 PRICE THEROY 7 hours

Price Theory – Perfect Competition, Monopoly, Monopolistic competition,
Monopsony, Duopoly, Duopsony and Oligopoly.

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SCAA date: 18.05.2023

Unit:6 CONTEMPORARY ISSUES 2 hours

Expert lectures, online seminars – webinars

Total Lecture hours 45 hours

Text Book(s)
1 [Link] and [Link]----Managerial Economics --- Sulthan Chand and Sons
2 Alak Gosh and Biswanath Gosh----Managerial Economics ---Kalyani Publications

Reference Books
1 [Link]----Managerial Economics --- Himalaya Publishing House
2 [Link]----ManagerialEconomics-----Margham Publications

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
PTctrlhg
2 [Link]
3 [Link]
v28nPMimDU

Course Designed By:

Mapping with Programme Outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Fourth
Semester

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 11 Advanced Accounting 4 - - 4
Basic knowledge in Accounting Syllabus 2022-
Pre-requisite
Version 23
Course Objectives:
The main objectives of this course are to:
1. To make the students to understand the basics of preparing partnership accounts
2. To make the students to understand the procedures of admission. Death and retirement
of partner
3. To promote the knowledge about the dissolution of firm and amalgamation of firm.
4. To enable the students to learn the accounting treatment relating to Sale of Partnership to a
limited company.
5. To impart the thorough knowledge on the accounting standards.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Recall the basic concepts of preparing partnership accounts K1
2 Understand the accounting treatment for admission and death of a partner. K2
3 Apply the procedure for dissolution of firm and amalgamation. K3
4 Analyse the situation of Sale of Partnership firm to a Limited company K4
5 Understand the knowledge about accounting standards K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Partnership Accounts 15--hours
Partnership Accounts – division of profits – fixed and fluctuating capital – past adjustments-
guarantee of profits – Final accounts of Partnership firms
Unit:2 Admission, Retirement and Death of Partner 15--hours
Admission, retirement and death of a partner including treatment of goodwill
Unit:3 Dissolution and Amalgamation of Partnership Firms 15--hours
Dissolution of partnership firms including piecemeal distribution of assets. Amalgamation of
partnership firms
Unit:4 Sale of Partnership Firm to a limited company 15-hours
Sale of Partnership Firm to a limited company
Unit:5 Accounting Standards 13--hours
Accounting Standards – Working knowledge of: AS4: Contingencies and events occurring after
the Balance sheet date. AS5: Net profit or loss for the period, Prior period Items and Changes in
Accounting Policies. AS11: The Effects of Changes in Foreign Exchange Rates (Revised 2003).
AS12: Accounting for Government Grants. AS16: Borrowing Costs.AS19: Leases. AS20:
Earnings per share. AS26: Intangible assets. AS29: Provisions, Contingent Liabilities and
Contingent Assets.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 75--hours
Text Book(s)
1 Advanced Accounts - [Link] and [Link]
2 Advanced Accounts - R.L. Gupta
3 Advanced Accounts - [Link] and K.L. Narang

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SCAA date: 18.05.2023

Reference Books
Financial Accounting - [Link] & [Link]
Advanced Accountancy - A. Arulanandam, K.S. Raman

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
gtLF02pNCV5
3 [Link]
06eHaL4-ODnw8g

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S S S S S
CO2 S S S M S
CO3 S S S S S
CO4 S S M M M
CO5 S S M S S

Page 38 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Core 12 Cost Accounting 4 - - 4
Basic knowledge in Cost Syllabus
Pre-requisite Accounting Version 2022-23
Course Objectives:
The main objectives of this course are:
1. To understand the concept and various components of costing
2. To provide knowledge about the different levels of material control
3. To promote knowledge about various systems of wage payment and classification of overheads
4. To assist preparation of accounts under process costing
5. To familiarize with the techniques of operating costing

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Recall various concepts of costing and costing methods K1
2 Understand the various levels of material control K2
3 Apply innovative methods of costing techniques K3
4 Evaluate the cost under process costing K5
5 Analyze the different costs of operations and control it K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Nature of Cost Accounting 13-- hours

Cost Accounting – Definition – Meaning and Scope – Concept and Classification – Costing an aid
to Management –– Types and Methods of Cost – Elements of Cost Preparation of Cost Sheet and
Tender.
Unit:2 Material Control 15-- hours
Material Control: Levels of material Control – Need for Material Control – Economic Order Quantity
– ABC analysis – Perpetual inventory – Purchase and stores Control: Purchasing of Materials –
Procedure and documentation involved in purchasing – Requisition for stores – Stores Control –
Methods of valuing material issue.
Unit:3 Labour Turnover 15-- hours
Labour: System of wage payment – Idle time – Control over idle time – Labour turnover. Overhead –
Classification of overhead – allocation and absorption of overhead.
Unit:4 Process Costing 15-- hours
Process costing – Features of process costing – process losses, wastage, scrap, normal process loss –
abnormal loss, abnormal gain. (Excluding inter process profits and equivalent production).
Unit:5 Operating Costing 15-- hours
Operating Costing - Contract costing – Reconciliation of Cost and Financial accounts.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 75-- hours

Text Book(s)
1 Cost Accounting, [Link], Kalyani, Reprint,2014
2 Cost Accounting, [Link], [Link], Reprint 2013

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SCAA date: 18.05.2023

3 Principles and practice of Cost Accounting, Asish K Bhattacharya, Prentice hall, Third Edition
2009

Reference Books
1 Cost Accounting principles and Practices, [Link], Vikas Publisher, Fourth Revised
Edition, 2013.
Related Online Contents
1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping with Programme Outcomes

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

Page 40 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 13 Principles of Auditing 4 - - 4
Basic knowledge about Auditing Syllabus 2022-
Pre-requisite Version 23
Course Objectives:
The main objectives of this course are to:
1. To educate the concept of auditing and audit programmes.
2. To provide insight on Internal audit and vouching of trading transactions.
3. To provide the procedures to be followed for the verification and valuation of assets
and liabilities.
4. To enhance the practical knowledge relating the procedures of auditing practices of Joint
stock companies.
5. To enrich knowledge about the provisions of investigation under companies act.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Enumerate the basic principles of auditing K1
2 Understand the procedural aspects relating to internal control and vouching. K2
3 Apply the practical knowledge for verification and valuation of assets K3
and liabilities.
4 Apply the provisions relating to audit of Joint stock companies. K3
5 Apply the procedural aspects for investigation of companies. K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Nature of Auditing 8-- hours
Auditing– Origin – Definition – Objectives – Types – Advantages and Limitations – Qualities of
an Auditor – Audit Programmes.
Unit:2 Internal Control 8-- hours
Internal Control – Internal Check and Internal Audit –Audit Note Book – Working Papers.
Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions –
Vouching of Impersonal Ledger.
Unit:3 Verification and Valuation of Assets and Liabilities 9-- hours
Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the valuation
and verifications of Assets and Liablities – Depreciation – Reserves and Provisions – Secret
Reserves.
Unit:4 Audit of Joint Stock Companies 9-- hours
Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various modes of
Appointment of Company Auditor – Rights and Duties – Liabilities of a Company Auditor
– Share Capital and Share Transfer Audit – Audit Report – Contents and Types.
Unit:5 Auditing and Investigation 9-- hours
Investigation – Objectives of Investigation – Audit of Computerised Accounts – Electronic
Auditing – Investigation under the provisions of Companies Act.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 45-- hours

Page 41 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Text Book(s)
1 . Practical Auditing -B.N. Tandon
2 Auditing Principles & Practices Pradeep Kumar, Baldev Suchdeva Kalyani Publishers 8 th
edition Reprint 2014.
3 Principles of Auditing Dinkar Pagare Sultan Chand & Sons, New Delhi. 11th Edition 2007.
Reference Books
Study material of Institute of Chartered Accountants of India.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Cos PO1 PO2 PO3 PO4 PO5

CO1 S M M S M
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S

Page 42 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 14 Auditing and Assurance- I 4 - - 4
Basic knowledge about Auditing Syllabus 2022-
Pre-requisite
Version 23
Course Objectives:
The main objectives of this course are to:
[Link] educate the concept of auditing and its relationship with other disciplines.
[Link] enhance the practical knowledge relating the procedures of auditing
practices
3. To provide insight about the audit procedures for obtaining audit evidence
4. To promote knowledge about internal control and computerized environment.
[Link] develop the analytical concept and internal control over the accounting
reviews.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Enumerate the basic principles of auditing K1
2 Remember the procedure for audit engagement and Documentation. K1
3 Understand the audit procedure for obtaining the audit evidence and K2
internal control
4 Apply the techniques of test checking and review analytical procedures. K3
5 Analyze the analytical review procedures for audit payments K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Nature of Auditing 12-- hours
Auditing and Assurance Standards – Overview, Standard – setting process, Role of International
Auditing and Assurance Standards Board and Auditing and Assurance Standards Board in India.
Unit:2 Audit planning 12- hours
Auditing engagement – Auditors engagement – Initial audit engagements – Planning and audit
of financial statements – Audit programme - control of quality of audit work - Delegation and
supervision of audit work.
Unit:3 Audit evidence 12-- hours
Audit evidence – Audit procedures for obtaining evidence, Sources of evidence, Reliability of
audit evidence, Methods of obtaining audit evidence – Vouching, verification, Direct
confirmation, Written Representations.
Unit:4 Internal Control 12-- hours
Auditing in Computerized Environment - Division of auditing in EDP Environment – Online
computer systems - Documentation under CAAT - Using CAAT in small business computer
environment - Limitations of EDP Audit.
Unit:5 Analytical review procedures 10-- hours
Audit Performance - Audit of Payment - General Consideration - Wages - Capital Expenditure -
Other payments and expenses - Petty cash payments - Bank reconciliation statement.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 60-- hours

Page 43 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Text Book(s)
1 Auditing and Assurance Varsha Ainapure & Mukund Ainapure. PHL Private Limited, New
Delhi 2009, 2nd Edition.
2 Auditing Principles & Practices Pradeep Kumar, Baldev Suchdeva Kalyani Publishers 8 th
edition Reprint 2014.
3 Principles of Auditing Dinkar Pagare Sultan Chand & Sons, New Delhi. 11th Edition 2007.
Reference Books
Practical Auditing [Link], [Link] Sultan Chand & Sons, New Delhi. 3 rd
edition Reprint 2008.
CA – IPCC Group II Study Material ICAI ICAI 2016.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Cos PO1 PO2 PO3 PO4 PO5

CO1 S S S S S
CO3 S M S M S
CO3 S S S S S
CO4 S M S M S
CO5 S M S M S

Page 44 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Allied IV Modern Banking 4 - - 4
Basic knowledge about Banking Syllabus 2022-
Pre-requisite Version 23
Course Objectives:
The main objectives of this course are to:
[Link] Familiarize the Banking theory and concepts.
2 To assist the students to learn about the Rules and regulations of RBI.
3 To Understand and deal with various techniques of E-Banking.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 To learn the principles of banking regulation act 1949 K1

2 To describe the various functions of Modern Banking K2

3 To study the management of various aspects banking K3

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

Unit:1 9-- hours
Origin of banks-Definition of banking- Classification of banks- Banking System: Unit Banking -
– Branch Banking Universal Banking & Banking Markets – Functions of Modern commercial
Banks - Balance Sheet of commercial Banks – Credit Creation by commercial Banks
Unit:2 8-- hours
Central Bank – Functions – Credit Control Measures – Quantitative and Selective Credit
controlmeasures – Role of RBI in regulating and controlling banks. State Bank of India – Its
special place in the banking scene – Commercial banks and rural financing – Regional Rural
Banks - Place of Co-operative banks in the Indian Banking scenario

Unit:3 9-- hours

Principles of sound bank lending – Formulating loan policy – Factors influencing loan policy
– Contents of loan policy –Evaluating credit applicant – Loan supervision credit approving
authority- prudential limits - risk rating - Credit Scoring by CIBIL and other agencies, and
NPA.
Unit:4 8-- hours
Electronic Banking E-banking, Any time Banking, Anywhere Banking, Home Banking,
Internet Banking, Mobile Banking, Core Banking. - Automated Teller Machines (ATM),
Personal Identification Number (PIN), Multiple Pin, Debit Cards, Credit Cards, Smart
Cards, Electronic Cheque,
Unit:5 9-- hours
ECS, MICR Clearing System, Cheque Clearance System, Debit Clearing System, Credit
Clearing System, RTGS (Real Time Gross Settlement) NEFT(National Electronic Fund
Transfer
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 45-- hours

Page 45 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Text Book(s)
1 Sundharam and Varshney, Banking theory Law & Practice, Sultan Chand & Sons.,
New Delhi.
2 Basu : Theory and Practice of Development Banking
3 Reddy & Appanniah : Banking Theory and Practice
Reference Books
1 Natarajan & Gordon : Banking Theory and Practice
2 Banking Regulation Act, 1949.
3 Reserve Bank of India, Report on currency and Finance 2003-2004.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link] for-
unit-wise/6902283
3 [Link]
4 [Link]
constituents-participants-and-defects/31348
Course Designed By:

Cos PO1 PO2 PO3 PO4 PO5

CO1 S M M S M
CO2 S S S S S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S

Page 46 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Fifth
Semester

Page 47 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 15 Corporate Accounting 4 - - 4
Basic knowledge about company and Syllabus 2022-
Pre-requisite accounting Version 23
Course Objectives:
The main objectives of this course are to:
1. To recall the basic accounting concepts of issue of shares and debentures
2. To provide knowledge about redemption of preference shares and debentures
3. To assist the preparation of final accounts of company
4. To understand the accounting procedure for valuing shares and goodwill
5. To apply the provisions for preparing accounts related to liquidation of companies

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Identify the accounting procedures followed by companies for issue of shares and K1
debentures
2 Understand the accounting treatment relating to redemption of preference shares K2
and debentures
3 Describe the preparation of final accounts of company K2
4 Apply the provisions relating to calculation of value of shares and goodwill K3
5 Apply the legal accounting treatment for preparing liquidation account K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Issue of shares 16-- hours
Issue of shares : Par , Premium and Discount - Forfeiture - Reissue – Surrender of Shares –
Right Issue – Underwriting
Unit:2 Redemption of Preference Shares and Debentures 18-- hours
Redemption of Preference Shares. Debentures – Issue – Redemption : Sinking Fund Method.
Unit:3 Final Accounts 20-- hours
Final Accounts of Companies - Calculation of Managerial Remuneration.
Unit:4 Valuation of Shares and Goodwill 18-- hours
Valuation of Shares and Goodwill
Unit:5 Liquidation Statement 16-- hours
Liquidation of Companies - Statement of Affairs -Deficiency a/c.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 90-- hours
Text Book(s)
1 R.L. Gupta and M. Radhaswamy Advanced Accounts New Delhi, Sultan Chand.
2 Advanced Accounting volume II SP Iyengar Sultan Chand & Sons 2013 edition
3 Advanced accountancy Volume II SN Maheshwari & S K Maheshwari Vikas
Publication House Pvt Ltd; 10th revised edition, 2013
Reference Books

Page 48 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Corporate Accounting [Link] & A. Murthy Margham Publications Reprint 2015

CA – IPCC Group II Study Material ICAI ICAI Current year

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]
TTbaby5pYVHC2VMu

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S M S S S
CO2 S M S M S
CO3 S S S S S
CO4 S S M M S
CO5 S S S S M

Page 49 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 16 Auditing and Assurance-II 4 - - 4
Knowledge about auditing Syllabus 2022-
Pre-requisite 23
Version
Course Objectives:
The main objectives of this course are to:
1. To educate the concept of auditing of receipts and vouching of accounting transactions.
2. To enhance the practical knowledge relating the procedures of auditing practices.
3. To promote the analytical concept relating to audit of impersonal ledger and assets
and liabilities
4. To describe the provisions relating to company audit
5. To gain practical knowledge about the audit of service institutions
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Study the basic knowledge and general considerations related to audit of K1
receipts, purchases, sales, impersonal ledgers and assets and liabilities
2 Interpret and vouch of various documents and company audit procedures K2
3 Apply the auditing procedures for the audit of accounting transactions K3
4 Apply the provisions for audit of companies and preparing required reports K3
5 Extrapolate the procedural aspects of auditing in various undertakings and K2
preparation of audit reports.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create
Unit:1 12-- hours
Audit of receipts - General considerations, Cash sales, Receipts from debtors, Other Receipts. -
audit of purchases - Vouching cash and credit purchases, Forward purchases, Purchase returns,
Allowance received from suppliers.
Unit:2 16-- hours
Audit of Sales - Vouching of cash and credit sales, Goods on consignment, Sale on approval
basis, Sale under hire-purchase agreement, Returnable containers, various types of allowances
given to customers, Sale returns. Audit of suppliers’ ledger and the debtors’ ledger - Self-
balancing and the sectional balancing system, Total or control accounts, Confirmatory
statements from credit customers and suppliers, Provision for bad and doubtful debts, writing off
of bad debts
Unit:3 14-- hours
Audit of impersonal ledger - Capital expenditure, deferred revenue expenditure and revenue
expenditure, Outstanding expenses and income, Repairs and renewals, Distinction between
reserves and provisions, Implications of change in the basis of accounting. Audit of assets and
liabilities.
Unit:4 15-- hours
Company Audit - Audit of Shares, Qualifications and Disqualifications of Auditors, Appointment
of auditors, Removal of auditors, Powers and duties of auditors, Branch audit, Joint audit, Special
audit, Reporting requirements under the Companies Act, 1956. Audit Report - Qualifications,
Disclaimers, Adverse opinion, Disclosures, Reports and certificates.

Page 50 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Unit:5 16-- hours

Special points in audit of different types of undertakings, i.e., Educational institutions, Hotels,
Clubs, Hospitals, Hire-purchase and leasing companies (excluding banks, electricity companies,
cooperative societies, and insurance companies).Features and basic principles of government
audit, Local bodies and not-for-profit organizations, Comptroller and Auditor General and its
constitutional role.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 75-- hours
Text Book(s)
1 Auditing and Assurance Varsha Ainapure & Mukund Ainapure. PHL Private Limited,
New Delhi 2 nd Edition, 2009,
2 Auditing Principles & Practices Pradeep Kumar, Baldev Suchdeva Kalyani Publishers 8 th
edition Reprint 2014
3 Principles of Auditing DinkarPagare Sultan Chand & Sons, New Delhi. 11th E
Reference Books
Practical Auditing [Link], [Link] Sultan Chand & Sons, New Delhi. 3 rd
edition Reprint 2008
CA – IPCC Group II Study Material ICAI ICAI 2016

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
vA2j-N_L
2 [Link]
3 [Link]

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S M S S S
CO2 S M S M M
CO3 S S M S S
CO4 S S S S S
CO5 S S S S S

Page 51 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 17 Direct Tax-I 3 - - 4
Basic knowledge about Tax Syllabus 2022-
Pre-requisite 23
Version
Course Objectives:
The main objectives of this course are to:
1. To enlighten the students to learn the Basic provisions of the Income Tax Act.
2. To familiarize with calculation of income from Salaries and house property
3. To provide knowledge about the calculation of income from Profit and Gains of Business
or Profession and Income from Other Sources
4. To provide the knowledge about the provisions for calculation of income from capital gains
5. To make the students to learn the procedure to compute the tax liability of an individual.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the various terminologies related to income tax K1
2 Understand the method of calculating and levying tax for income from K2
salaries and house property
3 Apply the various tax laws and available provisions for computation of income K3
from business or profession and other sources
4 Apply tax provisions applicable to calculate tax for income from capital gains K3
5 Analyse the self-assessment of income and computation of tax liability K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Income Tax Act 17-- hours
Important definitions in the Income –tax Act, 1961 – Basis of charge; Rates of taxes applicable
for different types of assesses – Concepts of pervious year and assessment year – Residential
status and scope of total income; Income deemed to be received / deemed to accrue or arise
in India – Incomes which do not form part of total income
Unit:2 Income from Salaries and House Property 20-- hours
Income from salary – Income from House Property
Unit:3 Income from Business or Profession 16-- hours
Income from Business or Profession
Unit:4 Income from Capital Gains and other Sources 15-- hours
Income from Capital Gains – Income from other sources
Unit:5 Computation of Tax Liability 20-- hours
Income of other persons included in assesses total income – Aggregation of income; Set – off or
carry forward and set off of losses – Deductions from gross total income – Computation of total
income and tax payable; Rebates and relief’s – Provisions concerning advance tax and tax
deducted at source – – Assessment of Individual-Provisions for filing of return of income.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 90-- hours
Text Book(s)
1 Income tax law and practice - [Link] & [Link]
2 Income tax law and practice - [Link] and [Link]

Page 52 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

3 Income tax law and practice - Bhagwathi Prasad

Reference Books
Income tax Theory, law & practice - [Link] & [Link] Prasad Reddy

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Cos PO1 PO2 PO3 PO4 PO5

CO1 S S S S S
CO2 S M S M S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S

Page 53 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core- 18 Indirect Taxes 4 - - 4
Syllabus 2022-
Pre-requisite Basic knowledge in tax
Version 23
Course Objectives:
The main objectives of this course are to:
1. To understand the applicability of indirect taxes and methods of levying in India
2. To familiarize with the calculation and execution of goods and service tax in India
3. To provide knowledge about the Levy and Collection under GST
4. To provide insight on the Levy and Collection under Integrated Goods and Services Tax Act
5. To understand the applicability of custom law in India

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Recall various concepts relating to Indirect tax regime in India K1
2 Analyze the concept and applicability of GST in businesses K4
3 Compare the GST regime with other indirect tax laws prior to it K2
4 Describe the applicability of GST system in own business and other prototyes K2
5 Examine the custom law and related duties and taxes K4
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Nature of Taxes 15-- hours

Meaning of Tax and Taxation - Types of Taxes: Direct and Indirect Taxes - Features – Merits
and Limitations - Comparison of Direct and Indirect taxes. Constitutional basis of Taxation
in India- Methods of levying Indirect Taxes: Advoleram and Specific. Contribution of
Indirect
taxes to Government Revenues

Unit:2 Goods and Services Tax 20-- hours

Good and Services Tax in India - Introduction – Concept of GST - Need for GST - Advantages
of GST. Structure of GST in India: Dual Concept – CGST- SGST- UTGST-IGST. Subsuming of
Taxes- GST Rate Structure in India. GST Council: Structure and Functions.

Unit:3 Levy and Collection of GST 20-- hours

Levy and Collection under CGST and SGST Acts: Meaning of important terms: Goods, Services,
Supplier, Business, Manufacture, Casual Taxable Person, Aggregate Turnover, Input Tax and
Output Tax. Taxable Event under GST: Concept of Supply - Time of supply - Value of Taxable
supply. Composite and Mixed Supplies. Input Tax Credit: Meaning - Eligibility and Conditions for
availing Input Tax Credit. Reverse Charge Mechanism under GST. Composition Levy: Meaning
and Applicability.

Unit:4 Integrated Goods and Services Tax Act 18-- hours

Levy and Collection under Integrated Goods and Services Tax Act: Meaning of important terms:
Integrated tax, Intermediary, Location of the Recipient and Supplier of Services, and Zero-rated
Supply. Nature of Supply: Intra-State Supply and Inter-State Supply - Place of Supply of Goods or
Services: Meaning and Determination. Procedures under GST: Procedure for Registration -
Persons Liable for Registration - Compulsory Registration and Deemed Registration. E-Way Bill

Page 54 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

under GST: Meaning and Applicability. Filing of Returns: Types of GST Returns and their
Due Dates.

Unit:5 Customs Laws 15-- hours

Introduction to Customs Laws in India: The Customs Act 1962 - The Customs Tariff Act 1975 -
Basic Concepts - Taxable Event - Levy and Exemptions from Customs Duty - Types - Methods
of
Valuation- Abatement of Duty on Damaged or Deteriorated Goods - Customs Duty Draw Back.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars
Total Lecture hours 90-- hours
Text Book(s)
1
Indirect Taxes Law and Practice - [Link]. Taxmann Publications, New Delhi.
2 Indirect Taxes: GST and Customs Laws - [Link] and
[Link], Kavin Publications, Coimbatore.
Reference Books
1 GST Law and Practice - [Link], Taxmann Publications, New Delhi.
2 Indirect Taxation - [Link]. Sultan Chand & Co. New Delhi
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link] tPU

2 [Link]
3 [Link]

Course Designed By:

Mapping with programme outcomes

PO1 PO2 PO3 PO4 PO5
CO1 S S S M M

CO2 S S S S S

CO3 S S S S S

CO4 S S S S S

CO5 S S S S S

Page 55 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core 19 BANKING AND INSURANCE LAW 3 - - 3
Basic Knowledge of Banking Insurance Syllabus
Pre-requisite 2022-23
Law Version
Course Objectives:
The main objectives of this course are to:
1. To enable the students to understand the Concepts of Banking and its Functions
2. To understand Negotiable Instrument Act.
3. To gain knowledge on the recent trends in Banking and Insurance sector and the
regulating provisions.
4. To Study the Objectives and functions of IRDA

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand the Concepts, functions of banking and relationship K2
between Banker and Customer
2 Gain knowledge on Negotiable Instruments Act and its kinds K2
3 To gain knowledge on functions and principles of Insurance K1

4 Gain knowledge on Insurance System and Acts pertaining to it. K2

5 Understand the IRDA functioning K2

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

Unit:1 BANKER AND CUSTOMER 8-- hours

Banker and Customer – Definition – Relationship - Functions of Commercial Banks – Recent
Developments in Banking.

Unit:2 NEGOTIABLE INSTRUMENT ACT 9-- hours

Negotiable Instrument Act - Crossing - Endorsement - Material Alteration – Payment of
cheques : Circumstances for dishonour - Precautions and Statutory Protection of Paying and
Collecting Banker.

Unit:3 INSURANCE 8-- hours

Insurance : Meaning - Functions - Principles : General, Specific and Miscellaneous.
Classification of Insurance: Based on Nature, Business and Risk – Impact of LPG on
Indian Insurance Industry.

Unit:4 LEGAL DIMENSION OF INSURANCE 7- hours

Legal dimension of Insurance : Insurance Act, 1938 – Life Insurance Act , 1956 – General
Insurance Business Act, 1932 – Consumer Protection Act,1986.

Page 56 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Unit:5 IRDA 11-- hours

IRDA - Mission - Composition of Authority - Duties, Powers and Functions - Powers of
Authority - Duties, Powers and Functions- Powers of Central Government in IRDA
Functioning

Unit:6 CONTEMPORARY ISSUES 2 hours

Expert lectures, online seminars – webinars

Total Lecture hours 45-- hours

Text Book(s)
1 Varshney, “ Banking Theory, Law and Practice”, Sultan & Chand Ltd.
2 Gordon and Nataraj, “Banking Theory, Law and Practice”, Himalaya Publishing House..
3 M.L. Tannan, “Banking Law and Practice”, Thacker & Co Ltd

Reference Books
1 B.S Bodla, M.C. Garg & K.P. Singh,“Insurance - Fundamentals, Environment &
Procedures” , Deep & Deep Publications Pvt. Ltd., New Delhi, 2004.
2 M.N. Mishra, “Insurance – Principles and Practice”, [Link]& Company Ltd., New
Delhi, 2006

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
DpNk9bgsORjIFW46SANwtSDE
2 [Link]
3 [Link]
m99E5vhk4owllgJK6aiT2
Course Designed By:Sathiyavanisathiyavanis@[Link]

Mapping with Programme Outcomes

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

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Sixth
Semester

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SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core - 20 Accounting for Managerial 4 - - 4
Decisions
Syllabus
Pre-requisite Basic accounting about knowledge
Version 2022-23
Course Objectives:
The main objectives of this course are to:
1. To conceptualize management accounting
2. To analyse the financial statements using ratio analysis
3. To analyse the working capital of business
4. To assist in decision making using marginal costing
5. To assist in preparing budget and budgetary control

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Familiarize with the basic concepts of Management accounting K2
2 Analyze the financial statements using ratio analysis K4
3 Determine the working capital of the business K3
4 Justify decision making using marginal costing K4
5 Formulate budget and exercising budgetary control K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Nature of Management Accounting 15-- hours

Management Accounting – Meaning – Objectives and Scope – Relationship between
Management Accounting , Cost Accounting and Financial Accounting.
Unit:2 Ratio Analysis 20-- hours
Ratio Analysis – Analysis of liquidity – Solvency and Profitability – Construction of Balance
Sheet.
Unit:3 Working Capital Management 20-- hours
Working Capital – Working capital requirements and its computation – Fund Flow Analysis and
Cash Flow Analysis.
Unit:4 Marginal Costing and Break Even Analysis 18-- hours
Marginal costing and Break Even Analysis – Managerial applications of marginal costing
– Significance and limitations of marginal costing.
Unit:5 Budgeting and Budgetary Control 14-- hours
Budgeting and Budgetary control – Definition – Importance, Essentials – Classification of
Budgets – Master Budget – Preparation of cash budget, sales budget, purchase budget, material
budget, flexible budget.
Unit:6 Contemporary Issues 3 hours
Expert lectures, online seminars – webinars

Total Lecture hours 90-- hours

Text Book(s)
1 Management Accounting - Principles & Practice, Sashi K Gupta & [Link],
Kalyani Publishers, Thirteenth Revised Edition 2016.

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2 Management Accounting - Principles & Practice, Dr. S.N. Maheshwari , Dr. S.N. Mittal
Mahavir Publications Seventh Edition, 2017.
Reference Books
1 Management accounting R.S.N. Pillai , Bagavathi. S. Chand 4 th Edition and 2016.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
3 [Link]

Mapping with programme outcomes

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

Page 60 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course
L T P C
code
Core 21 Direct Tax-II 3 - - 4
Basic knowledge about tax Syllabus 2022-
Pre-requisite 23
Version
Course Objectives:
The main objectives of this course are to:
1. To gain knowledge to solve simple problems concerning assesses with the status of HUF and
Firms.
2. To provide insight on the provisions for assessment of AOP and Companies
3. To understand the provisions relating to the assessment of cooperative societies
4. To apply tax procedures relating Appeals and Provisions, Penalties and Prosecution
5. To gain practical knowledge in computation of wealth tax
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Enumerate the tax provisions relating to assessment of HUF and firms K1
2 Understand the legal provisions for assessing AOP and Companies K2
3 Apply the tax procedures for assessing the cooperative society K3
4 Apply the procedure for appeals, Provisions, Penalties and Prosecution K3
5 Understand the provisions applicable to assess wealth tax K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 20-- hours
Assessment of HUF, Firms.
Unit:2 20-- hours
Assessment of AOP and Companies
Unit:3 20-- hours
Assessments of cooperative societies, Assessment in special cases, Assessments of Fringe
benefits.
Unit:4 13-- hours
Appeals and Provisions, Penalties and Prosecution.
Unit:5 13-- hours
Wealth Tax.
Unit:6 Contemporary Issues 4 hours
Expert lectures, online seminars – webinars
Total Lecture hours 90-- hours
Text Book(s)
1 Income tax law and practice - [Link] & [Link]
2 Income tax law and practice - [Link] and [Link]
3 Income tax law and practice - Bhagwathi Prasad
Reference Books
Income tax Theory, law & practice - [Link] & [Link] Prasad Reddy

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Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
Y6ylnNl7s&list=PLGTfDV0pJ_6_hi5KUOWDWa4xa4OE29EYj
3 [Link]

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S S S S S
CO2 S M S M S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S
Strategic Analyses: Situational Analysis – SWOT Analysis, TOWS Matrix, Portfolio Analysis –
BCG Matrix. Strategic Planning: Meaning, stages, alternatives, strategy formulation.

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SCAA date: 18.05.2023

Course
L T P C
code
Core 22 Enterprise Information System and 3 - - 4
Strategic Management
Basic knowledge about tax Syllabus 2022-
Pre-requisite 23
Version
Course Objectives:
1. To develop an understanding of technology enabled Information Systems.
2. To know about impact on enterprise – wide processors, risks and controls and Computing Technologies.
[Link] gain knowledge about Information System and its components.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Understand about Enterprise Business Processes, Automated Business Processes, and K1
basics of Information Systems
2 gain knowledge about Information Systems’ Auditing K2
3 study about the Computing Technologies, Risks and controls of business aspects K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 18-- hours
Introduction to Enterprise Business Processes – Automated Business Processes-Enterprise Risk
Management – Risks and Controls. Diagrammatic representation of Business Process – Risks and Controls
for Specific Business Processes – Regulatory and Compliance Requirements
Unit:2 18-- hours
Integrated ERP and Non-Integrated Systems – Risks and Controls. Audit of ERP Systems – Business Process
Modules and their integration with financial and accounting systems – Reporting System and MIS. Data
Analytics and Business Intelligence -Information Systems – Components of Information Systems –
Information Systems’ and Controls – Classification of Information Systems’ Control – Information Systems’
Auditing – Segregation of Duties
Unit:3 18-- hours
Introduction to E-Commerce – Components for E-Commerce – Architecture of Networked Systems
– Workflow Diagram for E-Commerce- Risks and Controls – Guidelines and laws governing E-
Commerce – Digital Payments – Computing Technologies
Unit:4 18-- hours
. Strategic Management: Meaning and nature; Strategic management imperative; Vision,
Mission andObjectives; Strategic levels in organizations-Strategic Analysis-Situational
Analysis- SWOT Analysis-TOWS Matrix, Portfolio Analysis
Unit:5 16-- hours
Functional Strategy:Formulation of Functional Strategy: Marketing strategy, financial strategy,
Production strategy, Logistics strategy, Human resource strategy-Strategy implementation and
control. Business process :Business Process Reengineering,Benchmarking,TotalQuality
Management, Six Sigma Contemporary Strategic Issues

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars
Total Lecture hours 90-- hours
Text Book(s)
1 A Text Book of Information Technology- [Link] Kumar R. Parameshwaran T. Jayalakshmi,
[Link] & Co. Pvt. Ltd.
2 Paduka's - Students Handbook on Information Technology and Strategic Management – CA-IPCC- By

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SCAA date: 18.05.2023

Nirupama [Link] [Link] Prasath, A Wolters Kluwar

3 Business Policy And Strategic Management, [Link], Himalaya Publishing House,
Reprint2015.
4 Strategic Management – Text and cases, V.S.P Rao&[Link], Excel Books India, 1
stEdition 2004
5 Quality Management, [Link] Bhatt, Himalaya Publishing House, 1 st edition 2007.
Reference Books
1. CA – Inter Study Material, ICAI
2. CA IPCC IT & SM, CA Deepak Saini- Make my Delivery
[Link] Management, Howard [Link], Alan [Link] Rosa Oppenheim David [Link],
Tata McGraw Hill, 3 rd edition 2009
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]

3 [Link]

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S S S S S
CO2 S M S M S
CO3 S S S S S
CO4 S S S S S
CO5 S S S S S

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Core 23 CYBER LAW 3 - - 3
Syllabus
Pre-requisite Basic Knowledge of Cyber Law 2022-23
Version
Course Objectives:
The main objectives of this course are to:
1. To gain through knowledge on the basic concepts which lead to the formation and execution
of electronic contracts
2. To Study the Technical aspects of Cyber Security and Evidence Aspects
3. To acquire knowledge on Information Technology Act and EDI
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Discuss the concepts of Cyber law and Cyber Space K1
2 Describe Cyber Security technical aspects. K2
3 Explain the Evidence Aspects. K1
4 Understand the Electronic Data Interchange Scenario in India. K2
5 To gain knowledge on Information Technology Act. K1
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 CYBER LAW 12- hours

Cyber Law: Introduction- Concept of Cyberspace-E-Commerce in India-Privacy factors in E -
Commerce-cyber law in E-Commerce-Contract Aspects.

Unit:2 SECURITY ASPECTS 12-- hours

Security Aspects: Introduction-Technical aspects of Encryption-Digital Signature-Data
Security. Intellectual Property Aspects: WIPO-GII-ECMS-Indian Copy rights act on soft
propriety works- Indian Patents act on soft propriety works.

Unit:3 EVIDENCE ASPECTS 12-- hours

Evidence Aspects: Evidence as part of the law of procedures –Applicability of the law of
Evidence on Electronic Records-The Indian Evidence [Link] aspect: Computer
Crime-Factors influencing Computer Crime- Strategy for prevention of computer
crime Amendments to Indian Penal code 1860.

Unit:4 GLOBAL TRENDS 10-- hours

Global Trends- Legal frame work for Electronic Data Interchange: EDI Mechanism-
Electronic Data Interchange Scenario in India

Unit:5 THE INFORMATION TECHNOLOGY ACT 2000 12-- hours

The Information Technology Act 2000-Definitions-Authentication Of Electronic Records
Electronic Governance-Digital Signature Certificates.

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SCAA date: 18.05.2023

Unit:6 CONTEMPORARY ISSUES 2 hours

Expert lectures, online seminars – webinars

Total Lecture hours 60-- hours

Text Book(s)
1 The Indian Cyber Law : Suresh [Link], Bharat Law House, New Delhi

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
jOWfFqejg8go7JBj72J
3 [Link]

Course Designed By:[Link] sathiyavanis@[Link]

Mapping with Programme Outcomes

COs PO1 PO2 PO3 PO4 PO5

CO1 S S M M M
CO2 M M M M M
CO3 S S M M S
CO4 S M M M S
CO5 S M S S S
S- Strong; M-Medium; L-Low

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SCAA date: 18.05.2023

Elective
Courses

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SCAA date: 18.05.2023

Course
L T P C
code
Elective 1 A) Financial Management 4 - - 2
Knowledge about Finance and accounting Syllabus 2022-
Pre-requisite 23
Version
Course Objectives:
The main objectives of this course are to:
[Link] provide a theoretical framework for considering management of finance
[Link] develop the ability to identify and analyze various sources of raising
finance;
3. To promote knowledge about lease financing and framing optimum capital structure
4. To understand concepts relating to financing of working capital and investment decisions;
5. To facilitate conceptual knowledge about management of determinants of capital structure
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Remember the functions of finance and goals of business K1
2 Identify the appropriate source of finance suitable to the business K2
3 Apply the concepts to enable financial planning and framing of optimum K3
capital structure
4 Analyse the working capital requirements and factors determining the K4
requirements
5 Understand the management of earnings available in the business K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Functions of Finance 10-- hours
Evolution of financial-management, scope and objectives of financial management - Capital
budgeting: Capital Budgeting Process, Project formulation & Project Selection, Introduction to
Various Capital Budgeting Techniques; Payback Period Method, Average rate of return,
Net Present Value method, IRR, Benefit-Cost Ratio, Capital Rationing.
Unit:2 Sources of Finance 12-- hours
Sources of Long term funds: Equity shares, Preference shares, Debentures, Public
deposits, factors affecting long term funds requirements.
Unit:3 Lease Financing 12-- hours
Lease financing: Concept, types. Advantages and disadvantages of leasing. Capital Structure:
Determinants of Capital Structure, Capital Structure Theories, Cost of Capital, Operating and
Financial Leverage.
Unit:4 Working Capital Management 12-- hours
Working Capital: Concepts, factors affecting working capital requirements,
Determining working capital requirements, Sources of working capital.
Unit:5 Factors of Capital Structure 12-- hours
Management of Retained Earnings: Retained earnings & Dividend Policy, Consideration in
dividend policy, Forms of Dividends, Dividend Theories, Bonus Shares, .EVA, MVA, and
CAPM.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 60-- hours

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SCAA date: 18.05.2023

Text Book(s)
1 S N Maheshwari, Financial Management Principles and Practice.
2 Khan and Jain, Financial Management.
3 Sharma and Sashi Gupta, Financial Management
Reference Books
I M Pandey, Financial Management.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S M M M S
CO2 S S S S S
CO3 S S S M S
CO4 S M S S S
CO5 S M S S S

Page 69 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Elective 1 B) Entrepreneurial Development 4 - - 2
Knowledge about business Syllabus
Pre-requisite 2022-23
rsion
Course Objectives:
The main objectives of this course are to:
1. To understand the basic concepts of entrepreneurship and related initiatives
2. To provide insights about the setting up of startups and projects
3. To familiarize with the institutional services to entrepreneur
4. To provide knowledge about various financial support available to the entrepreneurs
5. To provide knowledge about various subsidies and incentives available for entrepreneurs
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the importance and role of entrepreneurship as an K1
economic activity
2 Describe the various forms of setting up a startup and project management K2
3 Understand the various institutional services to entrepreneur K2
4 Analyze the various financial support available to the entrepreneurs K4
5 Understand the various subsidies and incentives available K2
for entrepreneurs
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create
Unit:1 Nature of Entrepreneurship 10-- hours
Concept of entrepreneurship : Definition Nature and characteristics of entrepreneurship –
function and type of entrepreneurship phases of EDP. Development of women entrepreneur
&
rural entrepreneur – including self employment of women council scheme.
Unit:2 Start-up and Project Mangement 12-- hours
The start-up process, Project identification – selection of the product – project
formulation evaluation – feasibility analysis, Project Report.
Unit:3 Financial Assistance - I 12-- hours
Institutional service to entrepreneur – DIC, SIDO, NSIC, SISI, SSIC, SIDCO – ITCOT, IIC,
KUIC and commercial bank.
Unit:4 Financial Assistance - II 12-- hours
Institutional finance to entrepreneurs : IFCI, SFC, IDBI, ICICI, TIIC, SIDCS, LIC and GIC,
UTI, SIPCOT – SIDBI commercial bank venture capital.
Unit:5 Incentives and Subsidies 12-- hours
Incentives and subsidies – Subsidied services – subsidy for market. Transport – seed
capital assistance - Taxation benefit to SSI role of entrepreneur in export promotion and
import
substitution.
Unit:6 Contemporary Issues 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 60-- hours
Text Book(s)
1 Entrepreneurial Development – [Link] and [Link]
2 Fundamentals of Entrepreneurship and Small Business –RenuArora&[Link]
3 Entrepreneurial Development – [Link]

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SCAA date: 18.05.2023

Reference Books
Entrepreneurial Development – [Link]

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping Course objectives and course outcomes

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

Page 71 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code L T P C
Elective 1 C) Micro Finance 4 - - 2
Knowledge about Finance Syllabus
Pre-requisite 2022-23
rsion
Course Objectives:
The main objectives of this course are to:
1. To acquire conceptual knowledge of the micro financing system in India.
2. To analyse the various income generating activities under microfinance
3. To apply the credit rating methodology for rating
4. To analyze various strategies for pricing of microfinance products
5. To evaluate various measures for transforming NGO’s
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recognize the present scenario of rural financial system in India K1
2 Categorize various income generating activities in microfinance K3
3 Apply the credit rating methodology for rating credit worthiness K3
4 Analyze the various strategies for pricing of microfinance products K4
5 Understand the transforming measures of NGO’s K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 Indian Rural Financial System 13-- hours
Overview of Microfinance: Indian Rural financial system, introduction to Microfinance,
Microfinance concepts, products, (savings, credit, insurance, pension, equity, leasing, hire-
purchase service, Microfinance in kind, Microremittances, Micro-Securitization,
franchisingetc.), Microfinance models ( Generic models viz. SHG, Grameen, and Co-operative,
variants SHG NABARD model, SIDBI model, SGSY model, Grameen Bangladesh model,
NMDFC
model, credit unions etc. unbranded primitive models) Emerging practices of Microfinance in
India state wise cases, Emerging Global Microfinance practices. Need of Microfinance.
Unit:2 Overview of Microfinance 10-- hours
Microfinance, Development, Income generating activities and Micro enterprise: Market
(demand) analysis, financial analysis including [Link] analysis,
Socioeconomic analysis, Environmental analysis. Logical framework, Implementation &
Monitoring
Unit:3 Credit Delivery Methodology 12-- hours
Credit Delivery Methodology : Credit Lending Models : Associations; Bank Guarantees
Community Banking, Cooperatives, Credit Unions, Grameen Model, SHG, Individual,
Intermediaries, Could be individual lenders, NGOs, micro credit programmes, and Commercial
banks)
Unit:4 Pricing of Microfinance 11-- hours
Pricing of Microfinance products: Purpose base, Activity base, Economic class base Open
biding, etc. Pricing saving products, Amount of savings base, Attendance at periodical meeting
Adding to [Link] issues in Microfinance and Conflict resolution in Microfinance –Client
impact studies measuring impact of Microfinance and Micro enterprises
Unit:5 Commercial Microfinance 12-- hours
Commercial Microfinance: MFIs: Evaluating MFIs- Social and performance metrics, fund
structure, value-added services The Rise of Commercial Microfinance-: Transforming NGOs.
Structure of Microfinance Industry and Constraints on MFI Growth. The partnership model –
MFI as the servicer

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SCAA date: 18.05.2023

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars
Total Lecture hours 60-- hours
Text Book(s)
1 Beatriz Armendariz and Jonathan Morduch, “The Economics of Microfinance”, Prentice-
Hall of India Pvt. Ltd. Delhi, 2005.
2 Joanna Ledgerwood, “Microfinance Handbook” : an institutional and financial perspective,
The World Bank, Washington, D.C
3 Malcolm Harper, “Practical Microfinance” A training Guide for South Asia Vistaar
Publication, New Delhi.2003.
Reference Books
C.K. Prahalad, "The Market at the Bottom of the Pyramid," 2006, The Fortune at the Bottom of
the Pyramid, Wharton School Publishing

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

COs PO1 PO2 PO3 PO4 PO5

CO1 S S M S S
CO2 S S M S S
CO3 S M S M S
CO4 S M S S S
CO5 S M M S S

Page 73 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Elective 2 A) Business finance 4 - - 4
Syllabus 2022-
Pre-requisite Basic knowledge in finance Version 23
Course Objectives:
The main objectives of this course are to:
1. To understand the various concept relating to finance
2. To familiarize with the basics of financial planning
3. To analyze various nature of capitalization suitable to the business
4. To understand the various dimensions of capital structure and their components
5. To provide knowledge about various available sources of finance
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall various concepts relating to finance K1
2 Understand the various techniques of financial planning K2
3 Analyze various sources and forms of finance K4
4 Analyse various dimensions of capital structure and their components K4
5 Analyse the various sources of finance available to meet the K4
financial requirements
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Business Finance 10-- hours

Business Finance: Introduction – Meaning – Concepts - Scope – Function of
Finance Traditional and Modern Concepts – Contents of Modern Finance Functions

Unit:2 Financial Plan 12-- hours

Financial Plan: Meaning - Concept – Objectives – Types – Steps – Significance – Fundamentals

Unit:3 Capitalization 12-- hours

Capitalisation - Bases of Capitalisation – Cost Theory – Earning Theory – Over Capitalisation –
Under Capitalisation : Symptoms – Causes – Remedies – Watered Stock – Watered Stock Vs.
Over Capitalisation.

Unit:4 Capital Structure 12-- hours

Capital Structure – Cardinal Principles of Capital structure – Trading on Equity – Cost of Capital –
Concept – Importance – Calculation of Individual and Composite Cost of Capital.

Unit:5 Sources of Finance 12-- hours

Sources and Forms of Finance: Equity Shares, Preference Shares, Bonds, Debentures and
Fixed Deposits – Features – Advantages and Disadvantages- Lease Financing: Meaning –
Features – Forms – Merits and Demerits.

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars

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SCAA date: 18.05.2023

Total Lecture hours 60-- hours

Text Book(s)
1 Essentials of Business Finance - R.M. Sri Vatsava
2 Financial Management – Saravanavel
Reference Books
1 Financial Management - L.Y. Pandey
2 Financial Management - M.Y. Khan and Jain
3 Financial Management - S.C. Kuchhal
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
4 [Link]
Course Designed By:

Mapping Course objectives and course outcomes

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

Page 75 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Elective 2 B) Brand Management 4 - - 4
Syllabus 2022-
Pre-requisite Knowledge about products and brand
Version 23
Course Objectives:
The main objectives of this course are to:
1. To understand the basic concepts of branding
2. To analyze brand positioning and brand image building
3. To analyze the impact of brand on customer behavior
4. To familiarize with brand rejuvenation and monitoring
5. To provide insight on essential branding strategies
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the basic concepts of branding and related terms K1
2 Compare brand image building and brand positioning strategies K2
3 Analyze the impact of brand on customer behavior K4
4 Evaluate the brand rejuvenation and brand monitoring process K5
5 Apply various strategies for brand building and monitoring K3
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Nature of Branding 10-- hours

Introduction- Basic understanding of brands – concepts and process – significance of a brand –
brand mark and trade mark – different types of brands – family brand, individual brand, private
brand – selecting a brand name – functions of a brand – branding decisions – influencing factors.

Unit:2 Brand Associations 12-- hours

Brand Associations: Brand vision – brand ambassadors – brand as a personality, as trading asset,
Brand extension – brand positioning – brand image building

Unit:3 Brand Impact 12-- hours

Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes –
brand equity – role of brand manager – Relationship with manufacturing - marketing- finance -
purchase and R & D – brand audit

Unit:4 Brand Rejuvenation 12-- hours

Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through acquisition
takes over and merger – Monitoring brand performance over the product life cycle. Cobranding.

Unit:5 Brand Strategies 12-- hours

Brand Strategies: Designing and implementing branding strategies – Case studies

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars
Total Lecture hours 60-- hours
Text Book(s)

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

1 Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 2003.
2 Lan Batey Asian Branding – “A great way to fly”, Prentice Hall of India, Singapore 2002.
Reference Books
1 Jean Noel, Kapferer, “Strategic brand Management”, The Free Press, New York, 1992.
2 Paul Tmeporal, Branding in Asia, John Wiley & sons (P) Ltd., New York, 2000.
3 [Link] Kumar, “Managing Indian Brands”, Vikas publishing House (P) Ltd., New
Delhi, 2002.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
4 [Link]
Course Designed By:

Mapping Course objectives and course outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Elective 2 ) Supply Chain Management 4 - - 4
Syllabus 2022-
Pre-requisite Basic knowledge in marketing
Version 23
Course Objectives:
The main objectives of this course are to:
1. To understand the importance and key issues of supply chain management
2. To provide insight about various strategies of supply chain management
3. To understand the importance of strategic alliance in supply chain management
4. To understand the process of procurement and outsourcing
To acquaint knowledge about smart pricing strategies and customer value measures
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the importance of supply chain management in the modern times K1
2 Understand the various strategies in supply chain management K2
3 Critiquing the concept of retailer supplier partnership K3
4 Analyze the process of procurement, outsourcing and e-procurement K4
5 Apply innovative ideas about smart pricing strategies and measuring customer K4
values
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Supply Chain Management 10-- hours

Supply Chain Management – Global Optimisation – importance – key issues – Inventory
management – economic lot size model. Supply contracts – centralized vs. decentralized system

Unit:2 Supply Chain Integrates 12-- hours

Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on grocery
industry – retail industry – distribution strategies

Unit:3 Strategic Alliances 12-- hours

Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer
– supplier partnership – advantages and disadvantages of RSP – distributor Integration

Unit:4 Procurement and Outsourcing 12-- hours

Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy
decision – e-procurement – frame work of e-procurement

Unit:5 Customer Value 12-- hours

Dimension of customer Value – conformance of requirement – product selection – price and brand
– value added services – strategic pricing – smart pricing – customer value measures

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars
Total Lecture hours 60-- hours
Text Book(s)

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

1 Rushton, A., Oxley, J & Croucher, P (2nd Edition, 2000). Handbook of Logistics
and Distribution Management. Kogan Page.
2 Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith. (2nd Edition, 2004).
Designing and Managing the Supply Chain: Concepts, Strategies and Case Studies.
Irwin/McGraw Hill 32
Reference Books
1 R.B. Handfield and E.L. Nochols, Introduction to Supply Chain Management. Prentice Hall,
1999.
2 Sunil Chopra and Peter Meindel. Supply Chain Management: Strategy, Planning, and
Operation, Prentice Hall of India, 2002.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
3 [Link]
Course Designed By:

Mapping Course objectives and course outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Elective 3 A) Investment Management 4 - - 4
Syllabus 2022-
Pre-requisite Basic investment knowledge
Version 23
Course Objectives:
The main objectives of this course are to:
1. To understand various choices and alternatives of investment
2. To understand about classification of investment market
3. To perform fundamental analysis before investing
4. To evaluate various types of fundamental analysis
5. To understand about optimum portfolio construction and management

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Recalling various alternatives of investment K1
2 Comparing the features of various investment markets K2
3 Analyzing investments using fundamental analysis K4
4 Applying technical analysis for evaluating investments K3
5 Evaluate the optimum portfolio for investment K5
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create

Unit:1 Nature of Investment 10-- hours

Investment Choices and Alternatives; Forms of Investment; Investment in Financial Assets;
Money market and Capital Market Investment Instruments; Investment Objectives; Investment-
Return and Risk;

Unit:2 Investment Markets 12-- hours

Investment Market; Primary and Secondary Markets; New Issue Market; Listing of Securities;
Operations of India Stock Market; Cost of Investing in Securities; Mechanics of Investing;
markets and Brokers; Regulation and Control over investment market; Role and Guidelines of
SEBI;

Unit:3 Fundamentals Analysis 12-- hours

Fundamental Analysis; Valuation Theories of Fixed and Variable Income Securities RiskAnalysis
in Investment Decision; Systematic and Unsystematic Risk;

Unit:4 Stock Market Analysis 12-- hours

Stock Market Analysis- Technical Approach; Efficient Market Theory; Weak and Semi-strong
form of Efficient Market; Investment decision making under Efficient market Hypothesis

Unit:5 Portfolio Management 12-- hours

Introduction to Portfolio Management – An Optimum portfolio Selection Problem, Markowitz
Portfolio Theory, Sharpe: Single Index Model; Capital Asset Pricing Model

Unit:6 Contemporary Issues 2 hours

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Expert lectures, online seminars – webinars

Total Lecture hours 60-- hours

Text Book(s)
1 Alexander, Gordon J. and Sharpe, William F. (1989), “Fundamental of
Investments”, Prentice Hall Inc, Englewood Cliffs, New Jersey. (Pearson
Education).
6. Haugen, Robert, H. (198), “Modern Investment Theory”, Prentice Hall Inc, Englewood

Cliffs, New Jersey. (Pearson Education).

2 Ballad, V. K, (2005), “Investment Management Security Analysis
and PortfolioManagement”, 8th Ed, S. Chand, New Delhi.
3 Elton, Edwin, J. and Gruber, Martin, J. (1984), “Modern Portfolio theory and

Reference Books
1 Fischer, Donald, E. and Jordan, Ronald, J. (1995), “Security Analysis and
Portfolio Management”, 6th Ed, Pearson Education.
2 Fuller, Russell, J. and Farrell, James, L. (1993), “Modern Investment and Security
Analysis”, McGraw Hill, New York.

Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]

1 [Link]
2 [Link]
3 [Link]

Course Designed By:

Mapping Course objectives and course outcomes

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

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[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code TITLE OF THE COURSE L T P C

Elective 3 B) Financial Markets 4 - - 4
Syllabus 2022-
Pre-requisite Basic knowledge about finance
Version 23
Course Objectives:
The main objectives of this course are to:
1. To understand the basic concepts of financial market
2. To describe the working and components of corporate securities market
3. To understand the various functions of stock exchanges in India
4. To familiarize with the role of banks and intermediaries in financial market
5. To provide insights about the new models and innovative trends in financing
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Recall the basic concepts of financial market K1
2 Analyze the working and components of corporate securities market K4
3 Understand the functioning of stock exchanges in India K2
4 Understand the role of banks and intermediaries in financial market K2
5 Describe various trends and new methods of financing K2
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 - Create

Unit:1 Financial Market 10-- hours

Financial Markets – Structure of Financial Markets – Financial Investment – Money Market in
India – Indian Capital Markets – Difference between Money Market and Capital Market –
Classification and object of Indian Money Markets and Structure of Capital Markets.

Unit:2 Security Market 12- hours

Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism –
Merchant Banking - Role and Functions of Merchant Bankers in India – Under writing.

Unit:3 Stock Exchange 12-- hours

Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock Exchange
– Various Speculative Transactions – Role of SEBI – Regulation of Stock Exchange.

Unit:4 Financial Institutions 12-- hours

Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – LIC –
GIC – UTI – Mutual Funds – Investments Companies.

Unit:5 Modes of Financing 12- hours

New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture Capital –
Dimension Functions – Venture Capital in India – Factoring – Types – Modus Operandi of
Factoring – Factoring as Source of Finance – Securitisation of assets – Mechanics of Securitisation
Utility of Securitisation – Securitisation in India,

Unit:6 Contemporary Issues 2 hours

Expert lectures, online seminars – webinars

Page 82 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Total Lecture hours 60-- hours

Text Book(s)
1 Financial Markets and Services- [Link] [Link]
2 Financial Markets and Institutions – [Link]
3
4
Reference Books
1 Financial Institutions and Markets - Bhole
2 Financial Markets , Institutions and services- [Link]
3
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 [Link]
2 [Link]
3 [Link]
Course Designed By:

Mapping Course objectives and course outcomes

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

Page 83 of 83
[Link]. (Professional Accounting) Syllabus w.e.f. 2022-2023 Onwards - Affiliated Colleges - Annexure No.40B
SCAA date: 18.05.2023

Course code - PROJECT AND VIVA VOCE L T P C

Elective III-C Major Project - 4 - 4

Knowledge in Core, Research Methods
Pre-requisite Syllabus Version 2022-23
and Analytical Tools
Course Objectives:
The main objectives of this course are to:
1. The students will get on-the-job training andexperience.
2. The students will gain knowledge on problem identification andsolutions.
3. The students will gain a complete knowledge on the program and the courseoutcome.

Expected Course Outcomes:

On the successful completion of the course, student will be able to:
1 Explain about how to collect literature. K2
2 Implement problem identification and will frame tool for collecting data K3
3 Evaluate and get practical exposure on the framed objective. K5
Execute and generate the procedure of compiling the collected data by using
4 K3,K6
analysis
Summarize and execute report writing, and will get complete knowledge of
5 K2,K3
the course.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyse; K5 - Evaluate; K6– Create

Textbook(s)
C.R. Kothari, “Research Methodology Methods and Techniques”, Second Edition,
1
New Delhi: New Age International publisher, 2004

Reference Books
Ranjit Kumar, Research Methodology: A Step-by-Step Guide for Beginners, SAGE
1
Publications, 2014
2 Robert B Burns, Introduction to Research Methods, SAGE Publications

Course Designed By: Dr. A. Vimala, Dr. S. Sadhasivam and Dr. C. Dhayanand

Mapping with Programme Outcomes

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

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