B.COM.

,
COMPUTER APPLICATION

SYLLABUS

FROM THE ACADEMIC YEAR

2023-2024

ALAGAPPA UNIVERSITY, KARAIKUDI – 630 003

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Contents
i. PO and PSO Description
ii. UG – Template
iii. Methods of Evaluation & Methods of Assessment

iv. Semester Index.

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

Extension Activity, Environment, Professional Competency

1) Course Lesson Box

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

PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the
fields of Commerce, Accountancy and Management. The course equips the students for
entry level jobs in industry, promotes the growth of their professional career,
entrepreneurship and a key contributor to the economic development of the country.

B.Com., Computer Applications is a 3-year undergraduate course. It is designed to have

an understanding in the field of commerce, especially in the discipline that involves the use of
software technology application. Under this program, the students would be taught the basics of
Commerce like accountancy, law, banking and taxation along with the basics of computer
language, computer applications in business, etc.

A student who has completed a BCom Computer Applications has career opportunities in
both the Public and Private sectors where they can work as Business Consultants, Auditors,
Business Analysts, App Developers, Computer Programmers.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM., COMPUTER APPLICATION

Programme
Code:
Duration: UG - 3 years

Programme PO1: Disciplinary knowledge: Capable of demonstrating

Outcomes: comprehensive knowledge and understanding of one or more
disciplines that form a part of an undergraduate Programme of study
PO2: Communication Skills: Ability to express thoughts and ideas
effectively in writing and orally; Communicate with others using
appropriate media; confidently share one’s views and express
herself/himself; demonstrate the ability to listen carefully, read and
write analytically, and present complex information in a clear and
concise manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body
of knowledge; analyse and evaluate evidence, arguments, claims,
beliefs on the basis of empirical evidence; identify relevant
assumptions or implications; formulate coherent arguments; critically
evaluate practices, policies and theories by following scientific
approach to knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has
learned and apply their competencies to solve different kinds of non-
familiar problems, rather than replicate curriculum content knowledge;
and apply one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and
relevance of evidence; identify logical flaws and holes in the
arguments of others; analyze and synthesize data from a variety of
sources; draw valid conclusions and support them with evidence and
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examples, and addressing opposing viewpoints.

PO6: Research-related skills: A sense of inquiry and capability for
asking relevant/appropriate questions, problem arising, synthesising
and articulating; Ability to recognise cause-and-effect relationships,
define problems, formulate hypotheses, test hypotheses, analyse,
interpret and draw conclusions from data, establish hypotheses,
predict cause-and-effect relationships; ability to plan, execute and
report the results of an experiment or investigation
PO7: Cooperation/Team work: Ability to work effectively and
respectfully with diverse teams; facilitate cooperative or coordinated
effort on the part of a group, and act together as a group or a team in
the interests of a common cause and work efficiently as a member of
a team
PO8: Scientific reasoning: Ability to analyse, interpret and draw
conclusions from quantitative/qualitative data; and critically evaluate
ideas, evidence and experiences from an open-minded and reasoned
perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences, with
self awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety
of learning situations, demonstrate ability to access, evaluate, and use
a variety of relevant information sources; and use appropriate software
for analysis of data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project
through to completion.
PO 12 Multicultural competence: Possess knowledge of the values
and beliefs of multiple cultures and a global perspective; and capability
to effectively engage in a multicultural society and interact respectfully
with diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability to embrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives,
and use ethical practices in all work. Capable of demonstrating the
ability to identify ethical issues related to one‟s work, avoid unethical
behaviour such as fabrication, falsification or misrepresentation of data
or committing plagiarism, not adhering to intellectual property rights;
appreciating environmental and sustainability issues; and adopting
objective, unbiased and truthful actions in all aspects of work.
PO 14: Leadership readiness/qualities: Capability for mapping out
the tasks of a team or an organization, and setting direction,
formulating an inspiring vision, building a team who can help achieve
the vision, motivating and inspiring team members to engage with that
vision, and using management skills to guide people to the right
destination, in a smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills,
including „learning how to learn‟, that are necessary for participating in
learning activities throughout life, through self-paced and self-directed
learning aimed at personal development, meeting economic, social
and cultural objectives, and adapting to changing trades and demands
of work place through knowledge/skill development/reskilling.
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Programme PSO1 – Placement:

Specific To prepare the students who will demonstrate respectful engagement
Outcomes: with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

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

PSO3 – Research and Development:

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

PSO4 – Contribution to Business World:

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

PSO 5 – Contribution to the Society:

To contribute to the development of the society by collaborating with
stakeholders for mutual benefit

METHODS OF EVALUATION
Internal Evaluation Continuous Internal Assessment Test
Assignments / Snap Test / Quiz
Seminars 25 Marks
Attendance and Class Participation
External Evaluation End Semester Examination 75 Marks
Total 100 Marks
METHODS OF ASSESSMENT
Remembering (K1)  The lowest level of questions require students to recall
information from the course content
 Knowledge questions usually require students to
identify information in the text book.
Understanding (K2)  Understanding of facts and ideas by comprehending
organizing, comparing, translating, interpolating and
interpreting in their own words.
 The questions go beyond simple recall and require
students to combine data together
Application (K3)  Students have to solve problems by using / applying
a concept learned in the classroom.
 Students must use their knowledge to determine a
exact response.
Analyze (K4)  Analyzing the question is one that asks the students
to break down something into its component parts.
 Analyzing requires students to identify reasons
causes or motives and reach conclusions or
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generalizations.
Evaluate (K5)  Evaluation requires an individual to make judgment on
something.
 Questions to be asked to judge the value of an idea, a
character, a work of art, or a solution to a problem.
 Students are engaged in decision-making and problem
– solving.
 Evaluation questions do not have single right answers.
Create (K6)  The questions of this category challenge students to
get engaged in creative and original thinking.
 Developing original ideas and problem solving skills

Highlights of the Revamped Curriculum:

 Student-centric, meeting the demands of industry & society, incorporating

industrial components, hands-on training, skill enhancement modules, industrial
project, project with viva-voce, exposure to entrepreneurial skills, training for
competitive examinations, sustaining the quality of the core components and
incorporating application oriented content wherever required.
 The Core subjects include latest developments in the education and scientific
front, advanced programming packages allied with the discipline topics, practical
training, devising statistical models and algorithms for providing solutions to
industry / real life situations. The curriculum also facilitates peer learning with
advanced statistical topics in the final semester, catering to the needs of
stakeholders with research aptitude.
 The General Studies and Statistics based problem solving skills are included as
mandatory components in the ‘Training for Competitive Examinations’ course at
the final semester, a first of its kind.
 The curriculum is designed so as to strengthen the Industry-Academia interface
and provide more job opportunities for the students.
 The Statistical Quality Control course is included to expose the students to real
life problems and train the students on designing a mathematical model to
provide solutions to the industrial problems.
 The Internship during the second year vacation will help the students gain
valuable work experience, that connects classroom knowledge to real world
experience and to narrow down and focus on the career path.
 Project with viva-voce component in the fifth semester enables the student,
application of conceptual knowledge to practical situations. The state of art
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technologies in conducting a Explain in a scientific and systematic way and

arriving at a precise solution is ensured. Such innovative provisions of the
industrial training, project and internships will give students an edge over the
counterparts in the job market.
 State-of Art techniques from the streams of multi-disciplinary, cross disciplinary
and inter disciplinary nature are incorporated as Elective courses, covering
conventional topics to the latest DBMS and Computer software for Analytics.
Value additions in the Revamped Curriculum:

Semester Newly introduced Outcome / Benefits

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

Generic and Discipline cross disciplinary and inter disciplinary nature
Centric  Students are exposed to Latest topics on Computer
Science / IT, that require strong statistical
background
 Emerging topics in higher education / industry /
communication network / health sector etc. are
introduced with hands-on-training, facilitates
designing of statistical models in the respective
sectors
IV DBMS and Programming  Exposure to industry moulds students into solution
skill, Biostatistics, providers
Statistical Quality  Generates Industry ready graduates
Control, Official  Employment opportunities enhanced
Statistics, Operations
Research
II year Internship / Industrial  Practical training at the Industry/ Banking Sector /
Vacation Training Private/ Public sector organizations / Educational
activity institutions, enable the students gain professional
experience and also become responsible citizens.
V Project with Viva – voce  Self-learning is enhanced
Semester  Application of the concept to real situation is
conceived resulting in tangible outcome
VI Introduction of  Curriculum design accommodates all category of
Semester Professional Competency learners; ‘Statistics for Advanced Explain’
component component will comprise of advanced topics in
Statistics and allied fields, for those in the peer
group / aspiring researchers;
 ‘Training for Competitive Examinations’ –caters to
the needs of the aspirants towards most sought -
after services of the nation viz, UPSC, ISS, CDS,
NDA, Banking Services, CAT, TNPSC group
services, etc.
Extra Credits:  To cater to the needs of peer learners / research
For Advanced Learners / Honors aspirants
degree

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

the Courses Competency, Professional Communication and Transferrable Skill
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ALAGAPPA UNIVERSITY, KARAIKUDI

NEW SYLLABUS UNDER CBCS PATTERN (w.e.f.2023-24)
B.COM (COMPUTER APPLICATION)
PROGRAMME STRUCTURE

Course Cr. Hours/ Max. Marks

Part Courses Title of the Paper
Sem. Code Week Int. Ext. Total
2311T T/OL தமி இல கிய வரலா -I T 3 6 25 75 100
I
/Other Languages -I
II 2312E E General English – I T 3 6 25 75 100
23BCC1C1 CC-I Financial Accounting I T 5 5 25 75 100
23BCC1C2 CC-II Principles of Management T 5 5 25 75 100
I III Generic Allied – I T& 3 4 25 75 100
Elective Economics/BBA/Tamil/History/ P
( Allied) B.Com
23BCC1S1 SEC –I IT Skills for Employment T 2 2 25 75 100
IV 23BCC1FC Fundamentals of Office T 25 75 100
FC 2 2
Management
Total 23 30 175 525 700
2321T தமி இல கிய வரலா -2 T
I T/OL 3 6 25 75 100
/Other Languages-II
II 2322E E General English – II T 3 6 25 75 100
23BCC2C1 CC-III Financial Accounting II T 5 5 25 75 100
23BCC2C2 CC-IV Business Law T 5 5 25 75 100
II III -- Generic Allied - II T&
Elective Economics/BBA/Tamil/History/ P 3 4 25 75 100
( Allied) B.Com
IV 23BCC2S1 SEC –II Small Business Management T 2 2 25 75 100
23BCC2S2 SEC-III Employability Skills T 2 2 25 75 100
-- NMC Naan Mudhalvan Course T 2 - 25 75 100
Total 23 30 175 525 700
I
2331T
T/OL தமிழக வரலா ப பா T
3 6 25 75 100
/Other Languages-III
II 2332E E General English – III T 3 6 25 75 100
23BCC3C1 CC-V Corporate Accounting I T 5 5 25 75 100
23BCC3C2 Business Mathematics and T
CC-VI 5 5 25 75 100
Statistics
III -- Generic Allied – III T&
III
Elective Economics/BBA/Tamil/History/ P 3 4 25 75 100
( Allied) B.Com
23BCC3S1 Leadership and Team T
SEC-IV 2 2 25 75 100
Development
IV 233AT/ SEC-V Adipadai Tamil/Management T 25 75 100
2 2
23BCC3S2 Information System
-- NMC Naan Mudhalvan Course T 2 - 25 75 100
Total 23 30 175 525 700
2341T தமி அறிவிய /Other T
I T/OL 3 6 25 75 100
Languages -IV
IV II 2342E E General English – IV T 3 6 25 75 100
23BCC4C1 CC-VII Corporate Accounting II T 4 4 25 75 100
III
23BCC4C2 CC-VIII Company Law T 4 4 25 75 100
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-- Generic Allied – IV T&

Elective Economics/BBA/Tamil/History/ P 3 4 25 75 100
( Allied)B.Com
23BCC4S1 SEC –VI Stock Market Operations T 2 2 25 75 100
IV 234AT/ Adipadai Tamil/Computer T
SEC –VII 2 2 25 75 100
23BCC4S2 Networks
23BES4 E.V.S Environmental Studies T 2 2 25 75 100
-- NMC Naan Mudhalvan Course T 2 - 25 75 100
Total 23 30 200 600 800

23BCC5C1 CC-IX Cost Accounting I T 4 5 25 75 100

23BCC5C2 CC-X Banking Law and Practice T 4 5 25 75 100
23BCC5C3 Income Tax Law and T
CC-XI 4 4 25 75 100
Practice I
23BCC5C4 CC- Auditing and Corporate T
4 4 25 75 100
III XII Governance
V
23BCC5E1/ Financial Management (Or) T 100
23BCC5E2 DSE-I 3 5 25 75
Indirect Taxation
23BCC5E3/ Software Engineering and T& 100
23BCC5E4 UML Lab (Or) Object p
DSE-II 3 5 25 75
oriented Analysis and Design
and UML Lab
23BVE5 Value Education T 2 2 25 75 100
IV 23BCC5I Summer Internship/Industrial
2 - 25 75 100
Training
-- Naan Mudhalvan Course T 2 - 25 75 100
Total 26 30 200 600 800
23BCC6C1 Cost Accounting – II T
CC-XIII 4 6 25 100
75
23BCC6C2 CC-XIVManagement Accounting T 4 6 25 75 100
23BCC6C3 Income Tax Law and T
CC-XV 4 6 25 75 100
Practice II
23BCC6E1/ Entrepreneurial T
VI 23BCC6E2 DSE-III Development (Or) Human 3 5 25 75 100
Resource Management
23BCC6P1/ R Language (Or) Tally - P
23BCC6P2 DSE-IV 3 5 25 75 100
Practical
-- Extension Activity 2 - -
23BCC6S1 General Awareness for T
2 2 25 75 100
Competitive Examination
-- Naan Mudhalvan Course T 2 - 25 75 100
Total 22 30 150 450 600
Grand Total 140 -- 1075 3225 4300
 T/OL-Tamil/Other Languages,
 E – English
 CC-Core course
 Generic Elective (Allied)
 SEC-Skill Enhancement Course,DSE – Discipline Specific Elective
 10

FIRST YEAR – SEMESTER – I

CORE – I:
FINANCIAL ACCOUNTING I
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
23BCC1C1 T 5 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger
Unit- I Accounts– Subsidiary Books –– Trial Balance - Classification 15
of Errors – Rectification of Errors – Preparation of Suspense
Account – Bank Reconciliation Statement - Need and
Preparation
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
Unit- II 15
Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments
- Types - Straight Line Method – Diminishing Balance method
– Conversion method.
Unit- III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of
Bills – Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry
System
Incomplete Records -Meaning and Features - Limitations -
Unit -IV Difference between Incomplete Records and Double Entry 15
System - Methods of Calculation of Profit - Statement of
Affairs Method – Preparation of final statements by Conversion
method.
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Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of
Short Working – Lessor and Lessee – Sublease – Accounting
Unit -V 15
Treatment.
Insurance Claims –Calculation of Claim Amount-Average
clause (Loss of Stock only)
TOTAL 75
THEORY 20% & PROBLEM 80%
CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation
CO1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
1.
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,
3.
New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
1.
Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and
5.
Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
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MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

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FIRST YEAR – SEMESTER – I

CORE – II
PRINCIPLES OF MANAGEMENT
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
23BCC1C2 T 5 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of
Management – Importance - Management Vs. Administration
– Management: Science or Art –Evolution of Management
Unit -I 15
Thoughts – F. W. Taylor, Henry Fayol,
Peter F. Drucker, Elton Mayo - Functions of Management -
Trends and Challenges of Management. Managers –
Qualification – Duties & Responsibilities.
Planning
Planning – Meaning – Definitions – Nature – Scope and
Functions – Importance and Elements of Planning – Types –
Unit- II Planning Process - Tools and Techniques of Planning – 15
Management by Objective (MBO). Decision Making: Meaning
– Characteristics – Types - Steps in Decision Making –
Forecasting.
Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
Unit-III Organization Chart – Organization Structure: Meaning and 15
Types - Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of Management.

Staffing
Introduction - Concept of Staffing- Staffing Process –
Recruitment – Sources of Recruitment – Modern Recruitment
Methods - Selection Procedure – Test- Interview– Training:
Unit -IV 15
Need - Types– Promotion –Management Games –
Performance Appraisal - Meaning and Methods – 360 degree
Performance Appraisal – Work from Home - Managing Work
from Home [WFH].
 14

Directing
Motivation –Meaning - Theories – Communication – Types -
Barriers to Communications – Measures to Overcome the
Barriers. Leadership – Nature - Types and Theories of
Leadership – Styles of Leadership - Qualities of a Good
Leader – Successful Women Leaders – Challenges faced by
Unit- V 15
women in workforce - Supervision.
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control
Process - Requisites of Effective Control and Controlling
Techniques – Management by Exception [MBE].
Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.

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

Comprehend the concept of various authorizes and responsibilities of an
CO3
organization.
CO4 Enumerate the various methods of Performance appraisal
Demonstrate the notion of directing, co-coordination and control in the
CO5
management.
Textbooks
Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand& Sons Co. Ltd,
1
New Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications,
2
New Delhi.
P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill,
3
Noida.
4 L.M. Prasad, Principles of Management, S.Chand&Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
Reference Books
K Sundhar, Principles Of Management, Vijay Nichole Imprints Limited,
1
Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill,
2
Sultan Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of
5
Management. Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.universityofcalicut.info/sy1/management
 15

2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 16

IT SKILLS FOR EMPLOYMENT

Subject Cate Inst. Marks
L T P S Credits
Code gory Hours CIA External Total
23BCC1S1 SEC T 2 2 25 75 100
Learning Objectives
LO1 To understand the components of computer
LO2 To understand Internet and its terminology
LO3 To understand basic cyber safety and security norms
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Hours
Basic of Computer network – Modem, Hub, Switch, Bridge, Routers –
Wi-Fi- Bluetooth. Introduction to Free and open source software
Unit I 6
(FOSS) – Need of Open Sources – Advantages of Open sources –
copyrights – Software piracy.
Basic operating of word processing – Creating, opening and Closing
documents – Use of shortcuts – Creating and Editing of text –
Unit II Formatting the text – Find and replace – Drawing Table- Page layout- 6
Header/Footer – Setting page number – Creating simple applications.

Basic of Excel worksheet and its importance – Creating simple

worksheets – formulas – conditional formatting – sort – filter – chart.
Unit III 6
Introduction to PowerPoint – Understand various views of
presentation, animations, transitions, header, footer etc.
Online educational websites (MOOC’s – nptel – Swayam Central –
Unit IV Spoken – Tutorial.org) – Video tutorials – Step to use Government 6
portals like aadhar – Election Commission website – Eservices.
Internet Safety concerns: (Digital Footprints, Threats, Virus, Worm,
Unit V Trojan Horse, Spam, Malware, Adware, Spyware, Snooping) – 6
Security Measures – Cyber crime (Spoofing, Hacking) – Cyber Safety.
Total 30
Course Outcomes
CO1 Skills to work efficiently with windows, word, excel, PowerPoint presentation.

CO2 Skills to use internet for various purpose with safe and secure.
Reference Books
Vikas B.Agarwal Jyoti P. Mirani, Computer Fundamentals – Publisher: Nirali
1
Prakashan (1 august 2019)
2 Adesh K. Pandey, Internet fundamentals.
3 James KL, The Internet : A users guide
4 Jaago Teens, Cyber Safety for Everyone – BPB Publications
5 Mike Mc Grath and Michael, office 2016 in Easy Steps, BPB Publications
 17

FUNDAMENTALS OF OFFICE MANAGEMENT

Catego Marks
Inst.
Subject Code ry L T P S Credits
Hours CIA External Total
23BCC1FC FC T 2 2 25 75 100
Learning Objectives
LO1 To understand the Elements of Office Management
LO2 To understand Functions of an office administrator
LO3 To understand the Modern method of filing
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Hours
Unit-I Office Management – Meaning – Elements of Office
6
Management – Functions of Office Management.
Unit-II Office organisation – Definition, Characteristics and steps –
6
Types of organisation – Functions of an office administrator.
Unit-III Office record management – Importance – Filing essentials –
Classification and arrangement of files – Modern method of 6
filing – Modern filing devices.
Unit-IV Office communication – Correspondence and report writing -
Meaning of Office communication and mailing. 6
Unit-V Form Letters – Meaning, Principles and factors to be
considered in designing office forms – types of report writing. 6

Total 30
Course Outcomes
CO1 Skills to work efficiently with report writing
CO2 Skills in designing various office forms
Reference Books
1 Fundamentals of Office Management – by J.P. Mahajan.
2 Office Management – by S.P.Arrora
3 Office Management – R.S.N.Pillai & Bagavathi – S.Chand.
 18

FIRST YEAR – SEMESTER - II

CORE – III
FINANCIAL ACCOUNTING-II
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC2C1 T 5 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation
Unit I 15
of Interest - Default and Repossession - Hire Purchase
Trading Account - Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
system -Stock and Debtors system – Distinction between
Unit II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: Basis
of Allocation of Expenses – Inter- Departmental Transfer at
Cost or Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment
Unit III 15
of Goodwill - Calculation of Hidden Goodwill –Retirement of
a Partner – Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of
Accounts Regarding Losses and Assets – Realization account
– Treatment of Goodwill – Preparation of Balance Sheet -
Unit IV 15
One or more Partners insolvent – All Partners insolvent –
Application of Garner Vs Murray Theory – Accounting
Treatment - Piecemeal Distribution – Surplus Capital Method
– Maximum Loss Method.
 19

Accounting Standards for financial reporting (Theory

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

CO2 To prepare Branch accounts and Departmental Accounts

To understand the accounting treatment for admission and retirement in
CO3
partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.
CO5 To elaborate the role of IFRS
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand
2 Publishing,
New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
3
Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New
5
Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html
 20

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.8 3 3 2.2 2.2

3.2 2.2 2.8 2.4 2.2 2.2
E

3 – Strong, 2- Medium, 1- Low

 21

FIRST YEAR – SEMESTER – II

CORE – IV
BUSINESS LAW
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC2C2 T 5 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile lawand the essentials of valid
LO1
contract
LO2 To gain knowledge on performance contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Prerequisites: Should have studied Commerce in XII Std

Contents No. of Hours

Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials
of Valid Contract, Classification of Contract, Offer and
Unit I 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of
Joint liabilities & Rights, Time and Place of Performance,
Unit II 15
Reciprocal Promises, Assignment of Contracts - Remedies for
Breach of contract - Termination and Discharge of Contract -
Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
Unit III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
Unit IV Classification of Bailments, Duties and Rights of Bailor and 15
Bailee – Law of Pledge – Meaning – Essentials of Valid
Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:

Definition of Contract of Sale – Formation - Essentials of

Unit V Contract of Sale - Conditions and Warranties - Transfer of 15
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
Seller
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
 22

CO3 Outline the contract of indemnity and guarantee

CO4 Familiar with the provision relating to Bailment and Pledge
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal& Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 23

SEC-II SMALL BUSINESS MANAGEMENT

Subject code L T P S Credits Inst. Marks
Hours CIA External Total
23BCC2S1 T 2 2 25 75 100
Learning Objectives
To understand the policy initiatives and infrastructural support for establishing asmall scale enterprises
To analyze the opportunities for starting a small enterprise.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of Hours
Small Scale enterprises–An Introduction and overview–Definition–Scope 6
and importance – relative advantages of small scale enterprises vis - a – vis –
Large and medium scale industries – Efforts to development of SSE- Meaning
Unit I
and concept of entrepreneurship, the history of entrepreneurship development,
role of entrepreneurship in economic development, agencies in
entrepreneurship management and future of entrepreneurship.
Policy and institutional infrastructure for small enterprises – Development 6
agencies for small enterprise–small enterprises growth and environmental
Unit II factors in fluency– funding agencies and their role in Developing SSE.-
Meaning of entrepreneur, the skills required to be an entrepreneur, the
entrepreneurial decision process, and role models, mentors and support system.
Establishing the small scale enterprises–opportunities scanning–Choice of 6
enterprise–Market assessment for SSE–Choice of technology and selection of
Unit III site– Financing then ewe/small enterprise– Preparation of business plan–
Ownership structure and organizational framework-Business ideas, methods of
generating ideas, and opportunity recognition
Operating the small-scale enterprise – Financial management issues in SSE – 6
Operation management issues in SSE – Marketing management issues in SSE-
Unit IV Importance of new venture financing, types of owner ship securities, venture
capital, types of debt securities, Determining ideal debt-equity mix, and financial
institutions and banks
Performance appraisal and growth strategies – Management performance 6
assessment and control–Growth and stabilization strategies for small
enterprises – Managing family enterprises–Related Cases-Exit strategies for
Unit V
entrepreneurs, bankruptcy, and Succession and harvesting strategy. Dynamic
Co mp o ne nt for Continuous Internal Assessment only: Contemporary
Developments Related to the Course during the Semester concerned.
30
Course Outcomes
The student should be able find out a suitable idea for starting a small enterprise
The student should be able to visualize the importance of small scale
Enterprises in economic development.

Reference Books
1 MathurS.P.(1979)Economicsofsmall-scaleindustries.
2 Siropolis.(1986)EntrepreneurshipandsmallBusinessManagement
3 VasantDesai.(1979)Organizationandmanagementofsmallscaleindustries.
 24

NOTE: Latest Edition of Textbooks May be Used

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
2 2
CO1 3 2 3 2 2 2 2 2 3
2 2
CO2 3 2 2 2 3 2 2 2 3
2 2
CO3 3 2 3 2 3 2 2 2 3
2 2
CO4 3 2 2 2 2 2 2 2 3
2 2
CO5 3 2 3 2 2 2 2 2 3
10 10
TOTAL 15 10 13 10 12 10 10 10 15
2.6 2 3 2 2
AVERAGE 3 2 2 2.4 2 2
3 - Strong, 2 - Medium , 1- Low
 25

Marks

Inst. Hours
Category

Credits

External
Subject Code Subject Name L T P O

Total
CIA
23BCC2S2 EMPLOYABILITY SKILLS SEC-III T 2 2 25 75 100
Course Objectives
C1 To learn about the employability skills
C2 To understand dimensions of task oriented skills
C3 To study on critical problem-solving techniques
C4 To develop employability skills
C5 To understand the logical and reasoning skills
SYLLABUS
No. of Course
Details
Hours Objectives
INTRODUCTION TO EMPLOYABILITY SKILLS
UNIT I Meaning – Definition – Hard skills and soft 6 C1
Skills –Employability skills.
UNPACKING EMPLOYABILITY SKILLS
UNIT II Embedded employability skills – Dimensions of 6 C2
Competency – Task skills –Task Management.
INTER – RELATIONSHIPS OF EMPLOYABILITY
SKILLS
UNIT III Communication – Team work – 6 C3
Problem solving – Initiative and Enterprise – Planning
and Organizing.
RESUME WRITING
UNIT IV 6 C4
Meaning – Features of good resume – Model (Exercise).
UNIT V Arithmetic and Logical Reasoning Skills – Exercise. 6 C5
Total 30
Course Outcomes
Course
On completion of this course, students will;
Outcomes
CO1 Acquire employability skills PO4, PO6, PO7
CO2 understand dimensions of task oriented skills PO4, PO6, PO7
CO3 study on critical problem-solving techniques PO4, PO6, PO7
CO4 develop employability skills PO4, PO6, PO7
CO5 understand the logical and reasoning skills PO4, PO6, PO7
Reading List
1. https://www.jobjumpstart.gov.au/article/what-are-employability-skills
2. https://www.simplilearn.com/why-are-employability-skills-important-article
3. https://blog.hubspot.com/marketing/employability-skills
4. https://www.indeed.com/career-advice/finding-a-job/employability-skills
References Books
1. Soft Skills, Dr. K. Alex
2. Winning Interview Skills, Complied & Edited by J.K. Chopra.
3. A Modern Approach to Verbal and Non- Verbal Reasoning, R. S. Aggarwal.
 26

Fafinski, S., Finch, E. (2014). Employability Skills for Law Students. United
4.
Kingdom: OUP Oxford.
Trought, F. (2017). Brilliant Employability Skills: How to Stand Out from the Crowd
5.
in the Graduate Job Market. United Kingdom: Pearson Education Limited.
Chaita, M. V. (2016). Developing Graduate Employability Skills: Your Pathway to
6.
Employment. United States: Universal Publishers.

PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8
CO 1 3 3
CO 2 3 3
CO 3 2 3 3
CO 4 3 2 3 1
CO 5 3 3
 27

SECOND YEAR – SEMESTER - III

CORE – V
CORPORATE ACCOUNTING I
Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
23BCC3C1 T 5 5 25 75 100
Learning Objectives
LO1 To understand about the pro-rata allotmentand Underwriting of Shares
To know the provisions of companies Act regarding Issue and Redemption of
LO2
Preference shares and debentures
To learn the form and contents of financial statements as per Schedule III of
LO3
Companies Act 2013
LO4 To examine the various methods of valuation of Goodwill and shares
To identify the Significance of International financial reporting standard
LO5
(IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Contents No. of
Hours
Issue of Shares
Issue of Shares – Premium - Discount - Forfeiture -
Reissue – Pro-rata Allotment Issue of Rights and 15
Unit I
Bonus Shares - Underwriting of Shares and
Debentures – Underwriting Commission - Types of
Underwriting.
Issue & Redemption of Preference Shares &
Debentures
Redemption of Preference Shares–Provisions of
Companies Act– Capital Redemption Reserve –
Minimum Fresh Issue – Redemption at Par, Premium
Unit II 15
and Discount.
Debentures: Issue and Redemption – Meaning –
Methods – In-One lot–in Instalment – Purchase in the
Open Market includes Ex Interest and Cum Interest -
Sinking Fund Investment Method.
Final Accounts
Introduction – Final Accounts – Form and Contents of
Financial Statements as Per Schedule III of Companies
Unit III 15
Act 2013 – Part I Form of Balance Sheet – Part II Form
of Statement of Profit and Loss – Ascertaining Profit for
Managerial Remuneration
Valuation of Goodwill & Shares
Valuation of Goodwill – Meaning – Need for Valuation
of Goodwill – Methods of Valuing Goodwill – Average
Unit IV Profit – Super Profit – Annuity and Capitalisation 15
Method.
Valuation of Shares – Need for Valuation of Shares –
Methods of Valuation of Shares – Net Assets Method –
 28

Yield and Fair Value Methods.

Indian Accounting Standards
International Financial Reporting Standard (IFRS)–
Meaning and its Applicability in India - Indian
Accounting Standards – Meaning – Objectives –
Significance – Procedures for Formulation of
Standards – Ind AS – 1 Presentation of Financial
Unit V Statement, Ind AS – 2 Valuation of Inventories, Ind 15
AS – 7 Cash Flow Statement, Ind AS – 8 Accounting
Policies, Changes in Accounting Estimate and Errors,
Ind AS – 16 – Property, Plant & Equipment, Ind AS
38 – Intangible Assets Ind AS – 103, Business
Combinations Ind AS 110, Consolidated Financial
Statement. (Theory Only)
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
Prepare and account for various entries to be passed in case of issue, forfeiture
CO1
and reissue of shares and compute the liability of underwrites
Asses the accounting treatment of issue and redemption of preference shares
CO2
and debentures
CO3 Construct Financial Statements applying relevant accounting treatments
Compute the value of goodwill and shares under different methods and assess
CO4
its applicability
Integrate theoretical knowledge on all accounting in par with IFRS and IND
CO5
AS
Textbooks
S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication,
1
New Delhi.
R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand,
2
New Delhi.
3 Broman, Corporate Accounting, Taxmann, New Delhi.
4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.
5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.
Reference Books
T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication,
1
Chennai.
D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann,
2
New Delhi
Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication,
3
Madhya Pradesh
Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,
4
Mumbai.
5 PrasanthAthma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
 29

https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoo
2
dwillandshares.pdf
https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
3
standards.html

MAPPING WITH PROGRAMME OUTCOMES

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

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 30

SECOND YEAR – SEMESTER - III

CORE – VI
BUSINESS MATHEMATICS & STATISTICS
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC3C2 T 5 5 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and proportions
LO2 To learn about simple and compound interest and arithmetic, geometric and
harmonic progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Hours
Ratio
Unit I 15
Ratio, Proportion and Variations, Indices and Logarithms.
Interest and Annuity 15
Banker’s Discount – Simple and Compound Interest -
Unit II
Arithmetic, Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency 15
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode
Unit III and Median – Quartiles – Deciles - Percentiles. Measures of
Variation – Range - Quartile Deviation and Mean Deviation -
Variance and Standard Deviation & Co-efficient.
Correlation and Regression 15
Correlation - Karl Pearson’s Coefficient of Correlation –
Unit IV
Spearman’s Rank Correlation – Regression Lines and
Coefficients.
Time Series Analysis and Index Numbers 15
Time Series Analysis : Secular Trend – Seasonal Variation –
Unit V Cyclical variations - Index Numbers – Aggregative and Relative
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.
TOTAL 75
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and harmonic progressions.
CO3 Determine the various measures of central tendency
CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis
Textbooks
 31

Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing

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

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 3 3 3 2 2
3 2 2 2.4 2 2
E

3 – Strong, 2- Medium, 1- Low

 32

Marks

Inst. Hours
Category

Credits

External
Subject Code Subject Name L T P O

Total
CIA
LEADERSHIP & TEAM SEC- - T - 2 2 25 75 100
23BCC3S1
DEVELOPMENT IV
Course Objectives
C1 To understand the characteristics, style, traits of leaders, and theories of leadership.
To learn more about self-leadership and developing team-building skills through
C2
case studies and examples.
C3 To understand how to form, manage and lead the team.
C4 To understand the measures of conflict in a team
C5 To explore team roles & processes in developing and managing a team
SYLLABUS
No. of Course
Details
Hours Objectives
Leadership Theories: Nature of leadership theories &
UNIT I models of leadership - attributes of effective leaders - 6 C1
traits of leadership
Leadership Styles: Leadership qualities -styles of
UNIT II 6 C2
leadership -attitudes-role models
Leadership Skills: Leadership skills - Leadership &
UNIT III management - transactional & transformational in 6 C3
leadership -Strength based leadership in practice
Team Work: Working in group & teams -
UNIT IV characteristics of effective team- types- team 6 C4
development.
Exploring team roles & processes: mapping the stages
UNIT V 6 C5
of group development -Building: and developing teams.
Total 30
Course Outcomes
Course
On completion of this course, students will; Program Outcomes
Outcomes
Critical understanding of theories and concepts of
CO1 PO4, PO5, PO6, PO7
leadership and teamwork in organizations
Critical awareness of the importance of teamwork and
CO2 PO4, PO5, PO6, PO7
development of the skills for building effective teams
Understanding of the techniques and practical
PO2, PO4, PO5, PO6,
CO3 understanding of how to apply theories and concepts to
PO7
improve leadership skills.
Development of skills in effective leadership and
CO4 PO4, PO5, PO6, PO7
professional communication
Demonstrate effective written communication skills for
CO5 PO4, PO6, PO7
plans, strategies and outcomes.
Reading List
1. Uday Kumar Haldar, Leadership and Team Building,
D.K. Tripathy, Team Building and Leadership with Texts and Cases, Himalaya
2.
Publishing House, 2014
 33

3. International Journal on Leadership, Publishing India Group

4. International Journal of Organizational Leadership, CIKD
References Books
Gonda, C. M. (2016) Master of Business Etiquette: The Ultimate Guide to
1.
Corporate Etiquette and Soft Skills Embassy Books, First Edition.
Mehra, S. K. (2012) Business Etiquette A Guide For The Indian Professional.
2.
Noula: HarperCollins
Pachter, B. (2013). The Essentials of Business Etiquette: How to Greet, Eat, and
3.
Tweet Your Way to Success (1) edition New York: McGraw-Hill Education.
Past, K. (2008). Indian Business Etiquette: 1 (First edition). Ahmedabad Jaico
4.
Publishing House.
5. Travis, R. (2013). Tech Eliquette: OMG, 2 Edition, RLT Publishing.
Gonda, C. M. (2016) Master of Business Etiquette: The Ultimate Guide to
6.
Corporate Etiquette and Soft Skills Embassy Books, First Edition.

PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8
CO 1 3 3 3 3
CO 2 3 3 3 3
CO 3 3 3 3 3 3
CO 4 3 3 3 3
CO 5 3 3 3
 34

MANAGEMENT INFORMATION SYSTEM

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

23BCC3S2 SEC-V T 2 2 25 75 100

Learning Objectives
LO1 To understand the management information system
LO2 To explore the system concepts and to identify the characteristics of system
LO3 To analyse the transaction processing system
LO4 To apply the database management systems and architecture networks
LO5 To estimate the functional management information systems
Prerequisite: Should have studied Commerce in XII Std
Contents No. of Hours
Management information system: meaning – features – requisites of an
effective MIS – MIS Model – components – subsystems of an MIS – role and
Unit I 6
importance – corporate planning for MIS – growth of MIS in an organization
– centralization vs decentralization of MIS. Support – Limitations of MIS.
System concepts – elements of system – characteristics of a system – types of
system – categories of information system – system development life cycle –
Unit II 6
system enhancement.

Information systems in business and management: Transaction processing

Unit III system: Information repeating and executive information system. 6

Database management systems – conceptual presentation – client server

Unit IV architectures networks. 6
Functional management information system: Financial – accounting –
Unit V marketing – production – Human resource – business process outsourcing. 6

TOTAL 30
CO Course Outcomes
CO1 Paraphrase the characteristics of Management information system

CO2 Describe the elements and characteristics of system

CO3 Enumerate the application of information system in business
CO4 Explain the database management system
Elaborate the functional management information system in financial, accounting, marketing and
CO5
production.
Textbooks
Gordon B. Davis And MaggretheH . Olson , Management Information Systems , McGraw Hill
1
International Edition - Second Edition , 1998
RoberG .Mudrick , Joel E . Ross And James R .ClAGGET , Information Systems For Modern
2
Management , 33Rd Edition , 1992 , Prentice Hall Of India (P) Ltd ., Eastern Economy Edition .
Jerome Kanter Management Information Systems, 3 Edition , 1990 . Prentice Hall Of India Ltd.
3
,Eastern Economy Edition
 35

Reference Books
1 James A. O'Brien, Management information systems, McGraw Hill, 2002
2 BagchiNirmalya, Management Information systems, Vikas Publications, 2010
3 IndrajitChattarjee, Management information systems, PHI Learning, 2010
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.google.co.in/books/edition/Management_Information_Systems/RTZDDAAAQBAJ?
1
hl=en&gbpv=1&dq=management%20information%20system&pg=PR4&printsec=frontcover
https://www.google.co.in/books/edition/MANAGEMENT_INFORMATION_SYSTEMS/DOi2
2
meoOKWsC?hl=en
https://www.google.co.in/books/edition/Management_Information_Systems_Manageria/ZaNDD
3 AAAQBAJ?hl=en&gbpv=1&dq=management%20information%20system&pg=PP1&printsec=frontc
over

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
2 2
CO1 3 3 3 2 3 2 3 3 3
2 3
CO2 3 2 2 3 2 2 2 2 3
2 2
CO3 3 3 3 2 3 2 3 3 3
2 2
CO4 3 2 2 2 2 2 2 2 3
2 3
CO5 3 3 3 3 3 2 3 3 3
10 12
TOTAL 15 13 13 12 13 10 13 13 15
2.6 3 2 2.4
AVERAGE 3 2.6 2.4 2.6 2 2.6 2.6
3 - Strong, 2 - Medium , 1- Low
 36

SECOND YEAR – SEMESTER – IV

CORE – VII
CORPORATE ACCOUNTING - II
Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
23BCC4C1 T 4 4 25 75 100
A
LO1 To know the types of Amalgamation, Internal and external Reconstruction
LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand theprocedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year
Contents No. of
Hours
Amalgamation, Internal & External Reconstruction
Amalgamation – Meaning - Purchase Consideration - Lump
sum Method, Net Assets Method, Net Payment Method,
Intrinsic Value Method - Types of Methods of Accounting
forAmalgamation -The Pooling of Interest Method - The
Unit I 15
Purchase Method(Excluding Inter-Company Holdings).
Internal & External Reconstruction
Internal Reconstruction – Conversion of Stock – Increase
and Decrease of Capital – Reserve Liability - Accounting
Treatment of External Reconstruction
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions)
Unit II 15
- Non-Performing Assets - Rebate on Bills Discounted- Profit and
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.
Insurance Company Accounts:
Meaning of Insurance – Principles – Types – Preparation of
Unit III Final Accounts of Insurance Companies – Accounts of Life 15
Insurance Business – Accounts of General Insurance Companies
-New Format.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal
Unit IV Requirements Relating to Preparationof Accounts -Preparation of 15
Consolidated Balance Sheet (Excluding Inter-Company
Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of
Unit V Affairs and Statement of Deficiency or Surplus (List H) Order 15
of Payment – Liquidators Remuneration- Liquidator’s Final
Statement of Accounts.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
 37

Understand the accounting treatment of amalgamation, Internal and external

CO1
reconstruction
Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.
Synthesize and prepare final accounts of Insurance companies in the
CO3
prescribed format
CO4 Give the consolidated accounts of holding companies
CO5 Preparation of liquidator’s final statement of account
Textbooks
S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
1
Delhi.
Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II,
2
Himalaya Publishing House, Mumbai.
3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.
M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New
4
Delhi.
T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers,
5
Chennai
Reference Books
1 B.Raman, Corporate Accounting, Taxmann, New Delhi
2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi
3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing
4
house, Mumbai.
5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 3 2 3 2 2
CO2 3 2 3 2 3 2 3 2 3 2 2
CO3 3 2 3 2 3 2 3 2 3 2 2
CO4 3 2 3 2 2 2 3 2 3 2 2
CO5 3 2 3 2 2 2 3 2 3 2 2
TOTAL 15 10 15 10 12 10 15 10 15 10 10
AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2
3 – Strong, 2- Medium, 1- Low
 38

SECOND YEAR– SEMESTER– IV

COREPAPERVIII
COMPANY LAW
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC4C2 T 4 4 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction to Company law 15
Companies Act 2013 – Definition of a Company,
Characteristics of Company – Lifting or Piercing the
Unit I Corporate Veil – Company Distinguished from Partnership
and Limited Liabilities Partnerships – Classification of
Companies – Based on Incorporation, Liability, Number of
Members, Control.
Formation of Company
Formation of a Company – Promoter –Incorporation
Documents e-filing – Memorandum of Association –
Unit II Contents – Alteration – Legal Effects – Articles of 15
Association - Certificate of Incorporation – Prospectus –
Contents - Kinds – Liabilities – Share Capital – Kinds – Issue
– Alteration – Dividend – Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll
Unit III – Quorum – Proxy - Resolution – Ordinary & Special - Audit 15
& Auditors – Qualification, Disqualification, Appointment
and Removal of an Auditor -
Management & Administration
Management & Administration – Directors – Legal Position –
Board of Directors – Appointment/ Removal –
Disqualification – Director Identification Number –
Directorships – Powers – Duties – Board Committees –
Unit IV Related Party Transactions – Contract by One Person 15
Company – Insider Trading- Managing Director – Manager –
Secretarial Audit – Administrative Aspects and Winding Up –
National Company Law Tribunal (NCLT) – National
Company Law Appellate Tribunal (NCLAT) – Special
Courts.
 39

Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary
Unit V 15
Winding Up – Consequences of Winding Up Order – Powers
of Tribunal – Petition for Winding Up – Company Liquidator.
TOTAL 75
Course Outcomes
CO1 Understand the classification of companies under the act
Examine the contents of the Memorandum of Association & Articles of
CO2
Association
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal
CO4
(NCLAT)
CO5 Analyse the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law,Taxmann, New Delhi
5 M.C.Kuchal, Business Law, VikasPublication, Noida
Reference Books
1 Gaffoor&Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D.Geet, Business Law Nirali Prakashan Publication, Pune
5 PreethiAgarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companies-
1
act/companies-act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/

3 https://www.investopedia.com/terms/w/windingup.asp
 40

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 3 3 2
3 2 2 3 3 2 3 2
E

3 – Strong, 2- Medium, 1- Low

 41

Marks

Inst. Hours
Category

Credits

External
Subject
Subject Name L T P O

Total
CIA
Code

23BCC4S1 STOCK MARKET OPERATIONS SEC-VI - T - 2 2 25 75 100

Course Objectives
C1 To understand the structure and Functioning of the Stock Market
C2 To Learn Trading on the Stock Exchange
C3 To develop the knowledge of New Issue Market
C4 To understand the structure of SEBI(Issue of Capital and disclosure requirements)
C5 To Learn about Demat Trading
SYLLABUS
No. of Course
Details
Hours Objectives
Introduction
UNIT I Concept and types of securities – Concept of return – Concept, types C1
and measurement of Risk – Development of Securities market in India. 6
Primary Market
Concept – Function and Importance – Functions of New Issue
UNIT II 6 C2
Market(IPO, FPO & OFS)- Methods of Floatation- Fix price method and
book building method – Pricing of issues – Offer documents.
Secondary Market
Concept – Functions and Importance – Mechanics of Stock market
UNIT III 6 C3
Trading – Different Types of orders, Screen based trading, Internet –
Based Trading.
Regulatory Framework
SEBI(Issue of Capital and disclosure requirements) Regulation 2018
UNIT IV 6 C4
– Stock Exchanges and Intermediaries – SEBI and Investor Protection –
Securities Contract Regulation Act.
Demat Trading
UNIT V Concept and Significance – Role of Depositories – Custodian of 6 C5
Securities in Demat Trading – SEBI Guidelines.
Total 30
Course Outcomes
Course Program
On completion of this course, students will;
Outcomes Outcomes
CO1 Explain the basic concept of securities market PO4, PO6
CO2 Practice trading on stock market PO4, PO6
CO3 Analyze the legal framework of securities market PO4, PO6
CO4 Explain different segment of stock exchange PO4, PO6
CO5 Perform Demat Trading PO4, PO6
References Books
Gordon E. and Natarajan k. (2019) Financial Markets and Services, New Delhi. Himalaya
1.
Publishing Home.
2. Benjamin G. (1949) The Intelligent Investor New York. Harper Publishing.
3. Dalton J. M. (2001) How the Stock Market Works? New York Prentice Hall Press
4. Machiraju H. R. (2019) Merchant Banking, New Delhi. New age Publishers.
 42

Subject Subject Name Category L T P S Credits Inst. Marks

Code Hours CIA External Total
23BCC4S2 COMPUTER SEC-VII T 2 2 25 75 100
NETWORKS
Learning Objectives
Study the basic taxonomy and terminology of the computer networking and enumerate the
LO1
layers of OSI model
LO2 To Acquire knowledge of physical layer
LO3 To Apply the data link layer in Networks
LO4 To analyze the network layer and design issues
LO5 To imply of transport layer and transport protocol
Prerequisite: Should have studied Commerce in XII Std
Contents No. of Hours
Introduction – Uses of Computer Networks – Network Hardware- 6
Unit I Network Software OSI Reference Model – TCP/IP Reference Model.
Physical Layer – Guided Transmission media – Wireless Transmission – 6
Unit II Public switched Telephone Network –Local Loop – Trunks –
Multiplexing- Switching.
Data Link Layer – Design Issues- Error Detection and Correction- 6
Unit III Simplex Stop and Wait Protocol- Sliding Window Protocol.

Network Layer – Design Issues – Routing Algorithm- IP Protocol – IP 6

Unit IV Addresses Internet Control Protocols.
Transport Layer: Addressing- Connection Establishment-Connection 6
Unit V Release. Internet Transport Protocol: UDP-TCP. Application Layer: DNS-
Electronic Mail- World Wide Web
TOTAL 30
CO Course Outcomes
Illustrate the usage of computer networks and functions of each layer in OSI and TCP/IP
CO1
model
CO2 Implications of Physical layer, and apply them in real time applications.
CO3 Design of Data link layer
CO4 Design of network link layers and generate IP Address
Design of transport layer and Protocols needed for end –end delivery of packets Role of layer
CO5
in real time applications

Textbooks
1 Andrew S. Tanenbaum, “Computer Networks”, Fourth Edition, 2008, PHI
2 Behrouz and Forouzan, “Data Communication and Networking”, Third Edition, 2006, TMH
3 Tanenbaum, A. S. (2004). Computer Networks. Pearson Education
Reference Books
1 Couch Digital and Analog communication systems, MacMillan publishing Co, 1990.
 43

William Stallings , Data and Computer Communications, MacMillan Publishing Co, second edition
2
1989
3 Prokis, J.Q, Digital Communications, Mcgraw Hill , 1983
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://ceit.aut.ac.ir/~91131079/SE2/SE2%20Website/Lecture%20Slides.html
https://www.google.co.in/books/edition/Computer_Networks/J_1SAAAAMAAJ?hl=en&gbpv=0&bsq=
2
computer%20networks

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
2 2
CO1 3 2 3 2 2 2 2 2 3
2 2
CO2 3 2 2 2 3 2 2 2 3
2 2
CO3 3 2 3 2 3 2 2 2 3
2 2
CO4 3 2 2 2 2 2 2 2 3
2 2
CO5 3 2 3 2 2 2 2 2 3
10 10
TOTAL 15 10 13 10 12 10 10 10 15
2.6 2 3 2 2
AVERAGE 3 2 2 2.4 2 2
3 - Strong, 2 - Medium , 1- Low
 44

THIRD YEAR – SEMESTER - V

CORE – IX
COST ACCOUNTING - I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5C1 T 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
Prerequisite: Should have studied Commerce in XII Std
No. of
Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost
Unit I Accounting and Financial Accounting - Cost Accounting Vs 15
Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.
Cost Sheet and Methods of Costing
Unit II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of 15
Cost and Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials
Unit III – EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
Unit IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different Methods of Incentive Payments - Idle time–
Overtime – Labour Turnover - Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and
Apportionment of Overheads – Basis of Apportionment – Primary
Unit V 15
and Secondary Distribution - Absorption of Overheads – Methods of
absorption Preparation of Overheads Distribution Statement –
Machine Hour Rate – Computation of Machine Hour Rate.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
 45

CO4 Examine the different methods of calculating labour cost.

CO5 Critically evaluate the apportionment of Overheads.
Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
2
Chand & Co, New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications,
3
New Delhi
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, 1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani
2
Publishers, New Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-
1
accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 46

THIRD YEAR – SEMESTER - V

CORE – X
BANKING LAW AND PRACTICE
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5C2 T 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act
1949 applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking
system around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its
organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion
LO4 To understand how capital fund of commercial banks, objectives and process
of Asset securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers,
crossing of cheques, endorsement etc.
Contents No. of
Hours
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
Unit I Development - Banking Structure in India – Public Sector Banks, 15
Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small
Finance Banks - Banking System – Branch Banking - Unit Banking -
Universal Banking- Financial Inclusion
Central Bank and Commercial Bank
Central Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank – Credit Creation.
Unit II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) -
Role of Banks in Economic Development.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank
Account- Jan Dhan Yojana - Account Statement vs Passbook vs
e-statement - Banker Customer Relationship - Special Types of
Unit III Customers –KYC norms. 15
Loans & Advances –Lending Sources- Lending Principles-Types of
Loans - classification of assets and income recognition / provisioning
(NPA) – Repo Rate & Reverse Repo Rate - securities of lending-
Factors influencing bank lending.
 47

Negotiable Instruments Act Negotiable Instruments – Meaning &

Definition – Characteristics -Types of negotiable instruments.
Crossing of Cheques– Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
Endorsement - Meaning-Components-Kinds of Endorsements-
Cheques payable to fictitious person Endorsement by legal
Unit IV representative –Negotiation bank-Effect of endorsement-Rules 15
regarding Endorsement. Paying banker - Banker’s duty -
Dishonouring of Cheques- Discharge by paying banks - Payments of
a crossed cheque - Refusal of cheques Payment. Duties of Collecting
Banker-Statutory protection under section 131-Collecting bankers’
duty –RBI instruction –Paying Banker Vs Collecting Banker-
Customer Grievances-Grievance Redressal –Banking Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking–Anywhere Banking-Any Time Banking- Electronic
Unit V 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic
money-Meaning-Categories-Merits of e-money - National Electronic
Funds Transfer (NEFT), RTGS, IMPS, UPI and Digital currency –
Differences - Safety and Security in Digital Banking.
TOTAL 75
Course Outcomes
Aware of vvarious provision of Banking Regulation Act 1949 applicable to
CO1
banking companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central
CO2
Banking system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion
Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc
Define the practical banking systems relationship of bankers and customers,
CO5
crossing of cheques, endorsement etc.
Textbooks
Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,
1
Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi
K P Kandasami, S Natarajan & Parameswaran, Banking Law and Practice, S
5
Chand publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai
2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,
Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
 48

William Amasa Scott, Money And Banking: An Introduction To The Study Of

4
Modern Currencies, Kesinger publication, USA
NektariosMichail, Money, Credit, and Crises: Understanding the Modern
5
Banking System, Palgrave Macmillan, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 49

THIRD YEAR – SEMESTER - V

CORE – XI
INCOME TAX LAW AND PRACTICE- I
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5C3 T 4 4 25 75 100
Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assessee and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the
calculation of income from House property.
LO5 To compute the income from Business & Profession considering its basic
principles & specific disallowances.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction to Income Tax
Introduction to Income Tax – History – Objectives of
Taxation - Features of Income Tax – Meaning of Income –
Unit I
Types – Important Definitions Under the Income Tax Act – 15
Types of Assessee – Income exempted under
Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
Unit II Company – HUF – Basic Conditions – Additional Conditions – 15
Incidence of Tax and Residential Status – Problems on
Residential Status and Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –Taxability -
Perquisites – Kinds of Perquisites –Types of Provident Fund -
Unit III 15
Gratuity – Pension – Commutation of Pension – Deduction of
Salary - Profits in Lieu of Salary - Computation of Salary
Income .
Income from House Property
Income from House Property –Basis of Charge – Annual Value
Unit IV – Gross Annual Value, Net Annual Value - Let-out vs 15
Deemed to be let out Self-Occupied Property – Deductions –
Computation of Income from House Property.
Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses –
Expenses Disallowed - General Deductions – Depreciation –
Undisclosed Income & Investments, Unexplained expenditure
Unit V (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of 15
Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis
(Deemed Income) – Computation of Income from Business or
Profession.
 50

TOTAL 75
Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income Tax Act.
CO2 Assess the residential status of an assessee& the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.

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

3 – Strong, 2- Medium, 1- Low

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
 51

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

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

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

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

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

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

AVERAG 2.6 2 3 2
3 2.2 2 2.6 2 2 2.6
E
 52

THIRD YEAR – SEMESTER – V

CORE –XII

AUDITING & CORPORATE GOVERNANCE

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5C4 T 4 4 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between
Auditing and Accounting – Objectives – Advantages and
Unit I
Limitations of Audit – Scope of Audit – Classifications of 15
Audits – Audit of For Profit enterprises and Non–profit
Organizations
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal
Unit II Audit - Internal Control – Internal Check System – Vouching – 15
Cash and Trade Transactions - Verification of Assets and
Liabilities and its Valuation
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
Unit III Liabilities of Auditor –Audit Report - Recent Trends in Auditing 15
- Information Systems Audit (ISA) – Auditing around the
computer – Auditing through the computer - e-audit tools.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories &
Models, Broad Committees - Corporate Governance Reforms.
Unit IV Major Corporate Scandals in India and Abroad: Common 15
Governance Problems Noticed in various Corporate Failures.
Introduction to Environment, Social and Governance (ESG -
Code of Conduct – Directors and Auditors
Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship
of CSR with Corporate Sustainability - CSR and Business
Unit V 15
Ethics, CSR and Corporate Governance - CSR Provisions under
the Companies Act, 2013 (Section 135 schedule – VII). – CSR
Policy Rules
TOTAL 75
 53

Course Outcomes
CO1 Define auditing and its process.
CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.
CO4 Define the concept of Corporate Governance.
CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1
New Delhi
B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&
2
Sons New Delhi.
Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance,
3
Sahithya Bhawan Publications, Agra
ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,
4
New Delhi.
Reference Books
1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra
3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech
Press, New Delhi.
4 Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.wallstreetmojo.com/audit-procedures/
2 https://theinvestorsbook.com/company-auditor.html
3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 3 2
2
CO2 3 2 2 2 2 2 2 2 3 2

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

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

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

TOTAL 15 12 13 10 13 10 13 13 15 13 10
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2.6 2

3 – Strong, 2- Medium, 1- Low

 54

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE -I A

FINANCIAL MANAGEMENT
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5E1 5 3 5 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
Financial Management. Finance - Sources of Finance-Role of
Unit I
Financial Manager - Financial Goals- Profit maximization Vs. 12
Wealth Maximization – Concept of Time Value Money –Risk
and Return – Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors
determining Capital Structure – Various approaches of Capital
structure
Unit II Cost of Capital – Meaning – Factors determining cost of capital - 12
Methods - Cost of Equity Capital – Cost of Preference Capital –
Cost of Debt – Cost of Retained Earnings – Weighted Average
(or) Composite Cost of Capital (WACC) Leverage – Concept –
Operating and Financial Leverage
Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation
Capital Budgeting Appraisal Methods: Traditional Methods -
Unit III 12
Payback Period – Accounting Rate of Return (ARR).
Discounted Cash-flow Methods: Net Present Value (NPV) –
Internal Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend
Unit IV Payment – Provisions on Dividend Payment in Company Law – 12
Dividend Models - Walter’s Model - Gordon’s Model – M&M
Model.
 55

Working Capital Decision

Working Capital - Meaning and Importance – Classification -
Unit V Working Capital Cycle - Factors Influencing Working Capital – 12
Determining Working Capital - Management of Current Assets:
Inventories, Accounts Receivables and Cash.
TOTAL 60
THEORY 40% & PROBLEMS 60%
Course Outcomes
CO1 Recall the concepts in financial management.

CO2 Apply the various capital structure theories.

CO3 Apply capital budgeting techniques to evaluate investment proposals.
CO4 Determine dividend pay-outs.
CO5 Estimate the working capital of an organization.
Textbooks
1. R.K. Sharma, Shashi K Gupta, Financial Management, Kalyani Publications,
1 New Delhi.

M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education,

2 Noida.

3 I.M. Pandey, Financial Management, Vikas Publications, Noida.

Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand &
4
Sons, New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya
5
Publishing House, Mumbai.
Reference Books
1 1. Prasana Chandra, Financial Management, Tata McGraw Hill, NewDelhi.

2 2. I.M. Pandey, Financial Management, Vikas Publishing, Noida.

3 3. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.

4. A.Murthy, Financial Management, ,Margham Publications, Chennai.

4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole
5. Publishers, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://efinancemanagement.com/financial-management/types-of-financial-
1
decisions
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp
 56

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 3 2 2.1

3 2.2 2 3 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

 57

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – I B

INDIRECT TAXATION
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5E2 T 3 5 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
LO3 To be familiar the CGST and IGST Act
LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax
Unit I Levies – Contribution to Government Revenues – Role of 12
Indirect Taxation – Merits and Demerits of Indirect Taxation –
Reforms in Indirect Taxation – Introduction to Foreign Trade
Policy (FTP) 2023
An Overview of Goods & Service Tax (GST)
Introduction of Goods and Service Tax in India–– Kelkar
Committee - Constitutional Amendment - Goods and Service
Tax: Concepts, Meaning, Significance, Features and Benefits -
Unit II 12
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of
GST.
CGST & IGST Act 2017
Supply – Meaning – Classification – Time of Supply –
Valuation –Voluntary – Compulsory – Input Tax Credit –
Eligibility – Reversal – Reverse charge Mechanism – E–Way
Unit III 12
Bill - Various Provisions Regarding E-way Bill in GST – IGST
Act - Export and Import of Goods and Services– Inter State Vs
Intra State Supply – Place of Supply.– Anti Profiteering Rules –
Doctrine of Unjust Enrichment
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit
Notes, Different GST Returns, Electronic Liability Ledger,
Unit IV Electronic Credit Ledger, Electronic Cash Ledger, Different 12
Assessment under GST, Interest Penalty under GST,
Mechanism of Tax Deducted at Source (TDS) and Tax Collected
at Source (TCS), Audit under GST.
 58

Customs Act 1962

Custom Duty: Concepts; Territorial Waters - High Seas - Levy
Unit V 12
of Customs Duty, Types of Custom Duties – Valuation -
Baggage Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
Dr. H.C. Mehrotra &Prof .V.P Agarwal, Goods and Services Tax (GST),
2
Sahitya Bhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,
2
Chennai.
Study Material on GST - The Institute of Chartered Accountants of India /The
3
Institute of Cost Accountants of India, Chennai.
4 Guidance material on GST issued by CBIC, Government of India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://iimskills.com/goods-and-services-tax/#:~:text=GST-
1 %20an%20acronym%20for%20Goods%20and%20Services%20Tax-
,etc.%2C%20to%20stand%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure
3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
3 2.2 2 2.6 2 2.6 2.6
E
3 – Strong, 2- Medium, 1- Low
 59

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – II A

SOFTWARE ENGINEERING AND UML LAB

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5E3 T P 3 5 25 75 100
Learning Objectives
LO1 To introduce the software development life cycles
To introduce concepts related to structured and objected oriented analysis &
LO2
design co
LO3 To provide an insight into UML and software testing techniques
Prerequisite: Should have studied Commerce in XII Std
No. of
Contents
Hours
Introduction – Evolution – Software Development projects –
Emergence of Software Engineering.Software Life cycle models –
Unit I
Waterfall model – Rapid Application Development – Agile Model –
SpiralModel
Requirement Analysis and Specification – Gathering and Analysis –
Unit II SRS – Formal System Specification
Software Design – Overview – Characteristics – Cohesion &
Coupling – Layered design – Approaches
Unit III
Function Oriented Design – Structured Analysis – DFD – Structured
Design – Detailed design
Object Modeling using UML – OO concepts – UML – Diagrams –
Unit IV Use case, Class, Interaction, Activity,
State Chart – Postscript
Coding & Testing – coding – Review – Documentation – Testing –
Unit V Black-box, White-box, Integration,
OO Testing, Smoke testing.
TOTAL
Course Outcomes
The students should be able to specify software requirements, design the
CO1
software using tools
CO2 To write test cases using different testing techniques.
Textbooks
1 Rajib Mall, “Fundamentals of Software Engineering”, PHI 2018, 5th Edition.
Roger S. Pressman, “Software Engineering - A Practitioner’s Approach”,
2
McGraw Hill 2010, 7thEdition.
Reference Books
Pankaj Jalote, “An Integrated Approach to Software Engineering”, Narosa
1
Publishing House 2011,3rd Edition.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
NPTEL online course – Software Engineering -
1
https://nptel.ac.in/courses/106105182/
 60

UML Lab Core - Core -S5EC1/2L

Common for both Electives in semester V
Credits 4 Lecture Hours:5 per week

Learning Objectives: (for teachers: what they have to do in the class/lab/field)

 To get familiarized to the usage of UML tool kit.
 To understand the requirements of the software and to map them appropriately to
subsequent phases of the software development
 To develop the ability to verify and validate their designs

Course Outcomes: (for students: To know what they are going to learn)

CO1: Students must be able to analyse and design the problem at hand.
CO2: Students should be able to use UML tools for the designing the software and test
thecorrectness and soundness of their software through testing tools.

LIST OF PRACTICALS
Using UML tools produce analysis and design models for
a. Library Management System
b. Automatic Teller Machine
c. Student Information Management
d. Matrimony Service
e. Stock Management System
Extended Questions related to the above topics, from various competitive
Professional examinations UPSC / TRB / NET / UGC –
Component CSIR / GATE / TNPSC / others to be solved (To be discussed
during the Tutorial hour)
Skills acquired from Knowledge, Problem Solving, Analytical ability, Professional
the Course Competency, Professional Communication and Transferrable Skill
Extended Professional Questions related to the above topics, from various
Component competitive examinations UPSC / TRB / NET / UGC –
CSIR / GATE / TNPSC / others to be solved (To be
discussed during the Tutorial hour)
Skills acquired from the Knowledge, Problem Solving, Analytical ability,
Course Professional Competency, Professional Communication and
Transferrable Skill
Learning Resources:
Recommended Texts
1. Roger D. Peng,” R Programming for Data Science “, 2012
2. Norman Matloff,”The Art of R Programming- A Tour of Statistical Software
Design”, 2011
Reference Books
1. Garrett Grolemund, Hadley Wickham,”Hands-On Programming with R: Write
Your Own Functions and Simulations” , 1st Edition, 2014
2. Venables , W.N.,and Ripley,”S programming“, Springer, 2000.
 61

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – II B

OBJECT ORIENTED ANALYSIS AND DESIGN AND UML LAB

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC5E4 T P 3 5 25 75 100
Learning Objectives
LO1 To make aware of the software requirements, design the software using tools
To be acquainted with the writing of test cases using different testing
LO2
techniques.
Prerequisite: Should have studied Commerce in XII Std
No. of
Contents
Hours
Object Orientation – System development – Review of objects -
inheritance - Object
Unit I relationship – Dynamic binding – OOSD life cycle – Process –
Analysis – Design – prototyping – Implementation – Testing-
Overview of Methodologies
Rambaugh methodology, OMT – Booch methodology, Jacobson
Unit II methodology – patterns – Unified approach – UML – Class
diagram – Dynamic modelling.
Introduction - UML – Meta model - Analysis and design - more
information. Outline
Unit III Development Process: Overview of the process-Inception -
Elaboration-construction- refactoringpatternstransmission-iterative
development -use cases.
OO Design axioms – Class visibility – refining attributes –
Unit IV Methods –Access layer – OODBMS – Table – class mapping view
layer
Interaction diagram-package diagram-state diagram-activity
Unit V diagram-deployment
diagram - UML and programming
TOTAL
Course Outcomes
The students should be able to specify software requirements, design the
CO1
software using tools
CO2 To write test cases using different testing techniques.
Textbooks
Ali Bahrami, “Object Oriented System Development”, McGraw-Hill
1 International
Edition 2017.
2 Martin Fowler, Kendall Scott, "UML Distilled", Addision Wesley
3 Eriksson, "UML Tool Kit", Addison Wesley
Reference Books
Booch G., “Object oriented analysis and design”, Addison- Wesley Publishing
1
Company 3 rd edition.
 62

Rambaugh J, Blaha.M. Premeriani, W., Eddy F and Loresen W.,

2
“ObjectOrientedModeling and Design”, PHI
NOTE: Latest Edition of Textbooks May be Used

UML Lab Core - Core -S5EC1/2L

Common for both Electives in semester V
Credits 4 Lecture Hours:5 per week
Learning Objectives: (for teachers: what they have to do in the class/lab/field)
 To get familiarized to the usage of UML tool kit.
 To understand the requirements of the software and to map them appropriately to
subsequent phases of the software development
 To develop the ability to verify and validate their designs
Course Outcomes: (for students: To know what they are going to learn)

CO1: Students must be able to analyse and design the problem at hand.
CO2: Students should be able to use UML tools for the designing the software and test
thecorrectness and soundness of their software through testing tools.

LIST OF PRACTICALS
Using UML tools produce analysis and design models for
a. Library Management System
b. Automatic Teller Machine
c. Student Information Management
d. Matrimony Service
e. Stock Management System

Extended Questions related to the above topics, from various competitive

Professional examinations UPSC / TRB / NET / UGC –
Component CSIR / GATE / TNPSC / others to be solved (To be discussed during
the Tutorial hour)

Skills acquired Knowledge, Problem Solving, Analytical ability, Professional

from the Competency, Professional Communication and Transferrable Skill
Course

Extended Professional Questions related to the above topics, from various competitive
Component examinations UPSC / TRB / NET / UGC –
CSIR / GATE / TNPSC / others to be solved (To be discussed
during the Tutorial hour)

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

the Course Competency, Professional Communication and Transferrable
Skill
 63

Learning Resources:
Recommended Texts
3. Roger D. Peng,” R Programming for Data Science “, 2012
4. Norman Matloff,”The Art of R Programming- A Tour of Statistical Software
Design”, 2011
Reference Books
3. Garrett Grolemund, Hadley Wickham,”Hands-On Programming with R: Write
Your Own Functions and Simulations” , 1st Edition, 2014
4. Venables , W.N.,and Ripley,”S programming“, Springer, 2000.
 64

THIRD YEAR – SEMESTER - VI

CORE –XIII
COST ACCOUNTING - II
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6C1 T 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Hours
Cost Accounting Standards
An Introduction to CAS – Purpose of CAS – Advantages of
CAS – Difference between CAS and FAR Regulations – 18
Unit I
Different Degrees of CAS Coverage – Cost Accounting
Standards - Responsibility Accounting and Divisional
Performance Measurement.
Job Costing, Batch Costing and Contract Costing
Unit II Definitions - Features - A Comparison - Calculation of Profit on 18
Contracts – Cost Plus Contract - Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles
Unit III of Process Costing – Preparation of Process Accounts - 18
Treatment of Loss and Gain : Normal and Abnormal Loss -
Abnormal Gain - Concept of Equivalent Production - Joint
Products and By Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost
Unit IV 18
Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and
Unit V Estimated Cost – Installation of Standard Costing System – 18
Variance Analysis – Material, Labour, Overhead, and Sales
Variances – Calculation of Variances.
TOTAL 90
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyze and assimilate concepts in process costing
 65

Understand various bases of classification cost and prepare operating cost

CO4
statement.
CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S
2
Chand & Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications,
3
New Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi.
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai.
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 66

THIRD YEAR – SEMESTER – VI

CORE – XIV
MANAGEMENT ACCOUNTING
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6C2 T 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance-
Limitations - Management Accounting Vs Cost Accounting –
Management Accounting Vs Financial Accounting.
Unit I 18
Analysis and Interpretation of Financial Statements – Nature
and Significance – Types of Financial Analysis – Tools of
Analysis – Comparative Statements – Common Size Statement
– Trend Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types
Unit II of Ratios – Liquidity Ratios – Profitability Ratios -Turnover 18
Ratios –Solvency Ratios – Leverage Ratios - Preparation of
Financial Statements from Ratios.
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-
Ascertainment of Flow of Funds - Schedule of Changes in
Working Capital-Adjusted Profit and Loss Account -
Unit III 18
Preparation of Funds Flow Statement.
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow
from Operating, Financing and Investing activities
Budget and Budgetary Control
Meaning – Preparation of Various Budgets – Cash Budget -
Unit IV 18
Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
 67

Marginal Costing: Meaning - Features – Marginal Costing vs

Absorption Costing - Fixed Cost, Variable Cost and Semi
Variable Cost- Contribution- Marginal Cost Equation- P/V
Ratio - Break Even Point - Margin of Safety – Cost- Volume
Unit V 18
Profits Analysis.
Decision Making: Selection of a Product Mix – Make or Buy
Decision – Discontinuance of a product line – Change or
Status quo – Limiting Factor or Key Factor.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons
2
Publications, New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,
3
Chennai.
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,
4
Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,
5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times
1
Publications, England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management
2
Accounting, Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay
3
Nicole Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western
4
College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-
1
analysis-accounting/13300
2 https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp
 68

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 3 2 2.4

3 2.1 2 2 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

 69

THIRD YEAR – SEMESTER - VI

CORE – XV
INCOME TAX LAW AND PRACTICE - II
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6C3 T 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions
LO3
from Gross Total Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in Ist Sem
Contents No. of
Hours
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital
Unit I 18
assets - Computation of Capital Gains – Exemption under
Section 54 , 54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
Unit II Chargeability - Computation of Income from Other Sources – 18
Deductions Allowed – Clubbing of Income – Concept
Set Off and Carry Forward of Losses and Deductions
From Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off
Unit III and Carry Forward of Losses (Simple Problems). Deductions 18
U/S 80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D,
80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG,
80GGA, 80TTA, 80TTB, and 80U only.
Computation of Total Income – Individual
Unit IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs New regime
Income Tax Authorities
Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure
for Assessment – Filing of Return – Due Dates of Filing –
Unit V 18
Voluntary Filing – Return of Loss – Belated Return –
Defective Return – Signing of Return – Permanent Account
Number (PAN) , e-PAN – Tax credit statement (26 AS) and
Annual Information Statement (AIS).
TOTAL 90
THEORY 20% & PROBLEMS 80%
 70

Course Outcomes
CO1 Remember and recall provisions on capital gains

CO2 Apply the knowledge about income from other sources

CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,
3
New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-
2
22/assessment/1-assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/
 71

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 3 2 2.2

3 2.2 2 2.6 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

 72

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – III A

ENTREPRENEURIAL DEVELOPMENT
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6E1 T 3 5 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an
enterprise
LO5 To develop an understanding of the role of MSME in economic growth
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of
Entrepreneurship – Types of Entrepreneurship – Self Employment
Unit I 15
– Difference between Entrepreneurship and Employment –
Meaning of Entrepreneur – Traits – Classification – Functions –
Entrepreneurial Scenario in India.
Design Thinking
Idea Generation – Identification of Business Opportunities –
Design Thinking Process – Creativity – Invention – Innovation –
Unit II 15
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an Idea – Turning Idea into Business
Opportunity.
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
Sole Proprietorship – Partnership – Limited Liability Partnership
Unit III 15
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise –Feasibility Study – Marketing,
Technical, Financial, Commercial and Economical.
Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description –
Unit IV Market Survey – Fund Requirement – Legal Compliance of 15
setting Up of an Enterprise – Registration – Source of Funds –
Modern Sources of Funds.
MSME’s and Support Institutions
Government Schemes and Women Entrepreneurship – Importance
of MSME for Economic Growth – MSME – Definition – Role of
Government Organizations in Entrepreneurship Development –
Unit V 15
MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC, SDC, EDII, EPCCB. Industrial
Estates – Government Schemes – Prime Minister Employment
Generation Programme – Women Entrepreneurship in India.
TOTAL 75
Course Outcomes
 73

CO1 Identify the various traits of an entrepreneur

CO2 Turn ideas into business opportunities
CO3 Do feasibility study before starting a project
CO4 Identify the sources of funds for funding a project
Develop an understanding about the Government schemes available for women
CO5
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,(Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleand
4
Imprints Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &
5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, Newage
1
publication, Chennai.
Dr.A.K.singh, Entreprenuerial development and management, Laxmi publications,
2
Chennai.
Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria
3
publishers, New Delhi.
4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing,
5
Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.interaction-design.org/literature/topics/design-thinking
2. https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3. http://www.msme.gov.in/
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

 74

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – III B

HUMAN RESOURCE MANAGEMENT

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6E2 T 3 5 25 75 100
Learning Objectives
C1 To explore to the aspects relating of Human resource management
C2 Toequip with the various processes of Recruitment and Selection

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

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

No. of
Contents
Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope,
Role and Qualities of a HR Manager - Human Resource Planning -
Unit I Meaning, Definition, Importance, Factors Affecting HRP, Process 12
Involved in Human Resource Planning. Human Resource
Information System (HRIS) - Job Analysis, Need for Job Analysis,
Steps in Job Analysis, Job Description and Specification.
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal
Unit II and external source of recruitment – Selection Process – 12
Curriculum Vitae –Test- types– Kinds of employment interview –
Medical Screening – Appointment Order.
TRAINING AND DEVELOPMENT
Induction – Training – Methods – Techniques – Identification of
Unit III the training needs – Training and Development – Performance 12
appraisal – Transfer – Promotion and termination of services –
Career Development.
INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication –
Unit IV SettlementLabour Relation – Functions of Trade Unions – 12
Forms of collective bargaining-Workers’ participation in
management – Types and effectiveness.
.
 75

EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
Limitations, Types of Employee Welfare, Statutory and Non-
Unit V 12
Statutory Welfare Measures, and Labour Welfare Theories-
Social Security, Health, Retirement &Other Benefits-
Remuneration – Components of remuneration – Incentives – Benefits
TOTAL 60
CO Course Outcomes
Examine the role of HRM in the new ageorganisation and plan man power
CO1
requirements andimplement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Trainning
Estimate, defend and handle legal compliance in
CO4 HRM involving trade union disputes and employee
retention.
CO5 Formulate strategies for employee welfare.
Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education,
1
Noida.
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya
2
Publishing House, Mumbai.
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.
P.Subba Rao, Personnel and Human Resource Management, Himalaya
4
Publishing House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons
1
Publications, New Delhi.
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.J Srinivasan, Human Resource Development, Margham
3
Publications, Chennai.
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-2/employee-
3
welfare/employee-welfare/99778
 76

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

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

3 – Strong, 2- Medium, 1- Low

 77

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – IV A
R LANGUAGE
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6P1 P 3 5 25 75 100
Learning Objectives
LO1 Acquire programming skills in core R Programming
LO2 Acquire Object-oriented programming skills in R Programming.
LO3 Develop the skill of designing graphical-user interfaces (GUI) in R
Programming
LO4 Acquire R Programming skills to move into specific branches
Prerequisite: Should have studied Commerce in XII Std
List of Exercises
1. Data In R
2. Reading And Writing Data
3. R And Databases
4. Dates
5. Factors
6. Subscribing
7. Character Manipulation
8. Data Aggregation
9. Reshaping DataBasics
10. The R Environment
11. Probability And Distributions
12. Descriptive Statistics and Graphics
13. One- And Two-Sample Tests
14. Regression And Correlation
15. Analysis Of Variance And The Kruskal–Wallis Test
16. Tabular Data
17. Power And The Computation Of Sample Size
18. Advanced Data Handling
19. Multiple Regression
20. Linear Models
21. Logistic Regression
22. Survival Analysis
23. Rates And Poisson Regression
24. Nonlinear Curve Fitting
TOTAL
Course Outcomes
CO1 To understand the problem solving approaches
CO2 To learn the basic programming constructs in R Programming
To practice various computing strategies for R Programming -based solutions to
CO3
real world problems
CO4 To use R Programming data structures - lists, tuples, dictionaries.
CO5 To do input/output with files in R Programming
 78

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – IV B

TALLY - PRACTICAL
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6P2 P 3 5 25 75 100
Learning Objectives
LO1 Examination of general accounting applications as they apply to
computerized financial records for eachstep of the accounting cycle to the
completion of financial statements, as well as managementaccounting
applications.
Prerequisite: Should have studied Commerce in XII Std
List of Exercises
1. Preparation of Trial Balance - preparation of profit and
loss accounts, Balance sheet
2. Interest simple, compound interest calculation. Setting
ledger master,Interest report.
3. Receivable and payable management, meaning activating
bill wise details, alltypes of entries
4. Cost Centres and Category summary, cost centre breakup
ledgers and group breakup outstanding receivable and
payable, interest receivable and payable,statistics, cash
and fund flow daybook list of account reversing
journals,optional vouchers.
5. Budget Budgetary control creation of budget, group
budget Budgetary ledgercreation alteration of budget
deletion of budget.
6. Introduction to GST, Getting started with GST,
Transferring Input tax to GST,Interest supply of goods,
GST reports
7. Recording advance entries, Exports, Imports, Exempted
Goods, Adjustment andReturn filing, GST tax payments
8. Electronic Commerce Introduction, Tax Collected at
Source (TCS), Proceduresfor E-commerce Operator, Input
Tax Credit: - Introduction, Important Points, InputService
Distributors
9. Matching of Input Tax Credit, Returns, GSTR-2, Other
Taxable Persons, AnnualReturn, Overview of the IGST
Act, Overview, Other Provisions.
10. GST Portal, Introduction, GST Eco-system, GST Suvidha
Provider (GSP), UploadingInvoices
TOTAL
Course Outcomes
input journal entries, adjust entries and prepare financial statements for cash
CO1
and accrual-based businesses
record vendor, customer, and inventory transactions essential for maintaining
CO2
accounts payable,accounts receivable, and inventory subsidiary ledgers
 79

THIRD YEAR – SEMESTER - VI

PROFESSIONAL COMPETENCY SKILL

GENERAL AWARENESS FOR COMPETITIVE EXAMINATION

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
23BCC6S1 T 2 2 25 75 100
Learning Objectives
LO1 To create the opportunity for learning across different disciplines and builds
experience for students as they grow into lifelong learners.
LO2 To build experiences for students as they grow into lifelong learners.
LO3 To know the basic concepts of various discipline
Prerequisites: Should have studied Commerce in XII Std
Details No. of
Hours
Indian Polity
Basics concepts- Three organs of Indian government (Executives,
Legislature, Judiciary), Introduction to Indian Constitution – Salient
features of constitution, Preamble, Fundamental rights, Fundamental
UNIT I 6
duties, Directive Principles of State policy, Types of Majority,
Amendments to the Constitution, Basic structure Doctrine, Division
of subjects between the union and the states local Governance,
Elections in India and Election Commission, CAG.
Geography
Major oceans of the world –Important Canals – Gulfs – Straits and
passes – Indian Rivers and its Tributaries – Climatology –
Atmosphere, Wind systems, Clouds systems, World climatic
UNIT II classification – Indian climate – Indian Monsoon – Indian’s physical 6
features, Indian Soil types and Distribution – Importance Trade
routes and projects, Indian naturals vegetation – Indian agriculture-
Major crops and its distribution, Indian Industries and its
Distribution.
Economy
National Income – Inflation – Money and Banking - Agriculture in
UNIT III India – Union Budget – Planning in India – Poverty – 6
Unemployment – Inclusive Development and Development issues –
Industrial polices – Financial Markets.
History
Modern India – formation of Indian National Congress – Morley
Minto Reforms, Revolutionary activities – World War I and India’s
Response – Home Rule league – Montague Chelmsford reforms –
UNIT IV Rowlett Act – Non –Cooperation Movement – Simon commission 6
and Nehru Report – Civil Disobedience Movement and Round
Table conferences – Quit India Movement and Demand for Pakistan
– Cabinet Mission – Formation of Constituents Assembly and
partition of India.
 80

Environment and Ecology

Basic concepts – Ecology, Biodiversity- Food chain and food web –
Bio Geo Chemical Cycles – International Bio Diversity
UNIT V 6
organisations- International Conventions – Conferences and
Protocol – Indian Environmental laws and Environment Related
organisation
TOTAL 30
Course Outcomes
CO1 Develop board knowledge of the different components in polity

CO2 Understand the Geographical features across countries and in India

CO3 Acquire knowledge on the aspects of Indian Economy
CO4 Understand the significance of India’s Freedom Struggle
CO5 Gain knowledge on Ecology and Environment
Textbooks
1 Class XI and XII NCERT Geography

2 History – Old NCERT’S Class XI and XII

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

NOTE: Latest Edition of Textbooks May be Used

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

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