B.Com (Professional Accounting) 2015 - 2018 Batch...Syllabus for B.Com (Professional Accounting) 2015 - 2018 Batch Knowledge Wisdom Compassion SREE SARASWATHI THYAGARAJA COLLEGE An

Syllabus for

B.Com (Professional Accounting) 2015 - 2018 Batch

Knowledge Wisdom Compassion

SREE SARASWATHI THYAGARAJA COLLEGE An Autonomous

NAAC Re-Accredited with ‘A’ Grade, ISO 9001:2008 Certified Institution (Affiliated to

Bharathiar University, Coimbatore & Approved by UGC & AICTE, New Delhi) Palani

Road, Thippampatti, Pollachi - 642 107

PERSONAL MEMORANDA

1. Register Number :

2.

Name

:

3.

Class

:

4.

Father’s Name and Occupation

:

5.

Permanent Residential Address

:…………………………………………..

…………………………………………

…………………………………………

PIN ………………………………………

6. Residential Phone No : STD Code ……………………………..

: Phone No……………………………....

: Mobile No……………………………..

7. Temporary Address :…………………………………………..

…………………………………………

…………………………………………

8. Temporary Phone No : STD Code ……………………………..

: Phone No……………………………....

: Mobile No……………………………..

9. Day Scholar / Hosteller :

10. Blood Group :

INDEX

Page No.

1. Scheme of Examinations & Syllabus

a. Scheme of Examinations 01 - 03

b. Semester-wise Syllabus 04 – 48

c. Curriculum Structure of UG Programs 49

d. Examination Pattern under Autonomy 50 – 60

e. Students Grievance Form 61

----------------------------------------------------------------------------------------------------------------

a. SCHEME OF EXAMINATION AND SYLLABUS

1

S.No

Spl Course

Code

Sem

Part

Type

Course

Hours

Credits

Int

Ext

Tot

`

A

BPA1T51A

BPA1T51B

BPA1T51C BPA1T41D

I

I

Language–I

Tamil- I

Hindi – I

Malayalam – I French – I

6

3

25

75

100

2 Z BPA1T52 I II Language-II English for Enrichment-I 6 3 25 75 100

3 Z BPA1T53 I III Core – 1 Fundamentals of Accounting 5 5 25 75 100

4 Z BPA1T54 I III Core – 2 Organization & Management Fundamentals 5 4 25 75 100

5 Z BPA1T25 I III Allied – 1 General Economics 6 5 25 75 100

6 Z BPA1T26 I IV FC - 1 Environmental Studies 1 2 50 --- 50

7 Z ------- 1 IV Yoga 1 --- --- --- ---

Total 30 22 175 375 550

8

A

BPA2T51A

BPA2T51B

BPA2T51C

BPA2T41D

II

I

Language–I

Tamil- II

Hindi – II

Malayalam – II

French – II

6

3

25

75

100

9 Z BPA2T52 II II Language-II English for Enrichment-II 6 3 25 75 100

10 Z BPA2T53 II III Core – 3 Financial Accounting 5 5 25 75 100

11 Z BPA2T54 II III Core - 4 Company Law 5 4 25 75 100

12 Z BPA2T45 II III Allied – 2 Business Mathematics 6 5 25 75 100

13 Z BPA2T26 II IV FC – 2 Value Education and Human Rights 1 2 50 - 50

14 Z BPA2P57 1I IV Yoga 1 1 50 - 50

Total 30 23 225 375 600

15 Z BPA3T51 III III Core - 5 Advanced Financial Accounting 6 5 25 75 100

16 Z BPA3T52 III III Core – 6 Financial Management 6 5 25 75 100

17 Z BPA3T53 III III Core – 7 Auditing and Assurance 5 4 25 75 100

18 A BPA3T44 III III Allied – 3 Business Statistics 6 5 25 75 100

19 Z BPA3T55 III IV SBE - 1 Business Valuation Management 5 2 25 75 100

20

A

BPA3T56A

BPA3T56B

BPA3T36C

III

IV

NME – 1

Basic Tamil – I Advanced Tamil – I English for Competency – I

2

2

-

75

75

Total 30 23 125 450 575

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI

SCHEME OF EXAMINATIONS AND SYLLABI FOR B.Com (PROFESSIONAL ACCOUNTING) (CBCS)

WITH EFFECT FROM 2015 – 2016 ACADEMIC YEAR ONWARDS BATCH CODE: N5 MEDIUM OF INSTRUCTION : ENGLISH PROGRAMME CODE: BPA

S.No

Spl Course

Code

Sem

Part

Type

Course

Hours

Credits

Int

Ext

Tot

21 Z BPA4T51 IV III Core – 8 Cost Accounting 6 5 25 75 100 22 Z BPA4T52 IV III Core – 9 Corporate Accounting – I 6 5 25 75 100 23 Z BPA4T53 IV III Core – 10 Marketing Management 4 4 25 75 100 24 Z BPA4T24 IV III Allied - 4 Operations Research 6 5 25 75 100 25 Z BPA4T55 IV IV SBE - 2 Security Analysis and Portfolio Management 3 2 25 75 100 26 Z BPA4P56 IV IV SBE - 3 Business Application Software - MS office 3 2 40 60 100

27

A

BPA4T57A

BPA4T57B

BPA4T37C

IV

IV

NME – 2

Basic Tamil – II

Advanced Tamil - II

General Knowledge & English for

Competency – II

2

2

-

75

75

28 Z BPA4T58 IV IV Extra Credit Course Mathematics for Competitive Examinations# 4 2

# 100# -- 100

#

29 Z --- IV Project - 1 Summer Internship Training * - - - - -

Total 30+4# 25+2# 165+ 100# 510 625+ 100# 30 Z BPA5T51 V III Core – 11 Corporate Accounting – II 6 5 25 75 100 31 Z BPA5T52 V III Core – 12 Banking Theory, Law & Practice 5 4 25 75 100 32 Z BPA5T53 V III Core – 13 Income Tax Law and Practice – I 6 5 25 75 100

33

A

BPA5T54A

BPA5T54B

BPA5T54C

V

III

Elective – 1

Commercial Law Management Information System Brand Management

6

5

25

75

100

34 Z BPA5P55 V IV SBE - 4 Business Application Software - Tally 4 2 40 60 100 35 Z BPA5T26 V IV SBE - 5 Strategic Management 3 2 25 75 100

36 Z BPA5R27 V IV Extra Credit Course Summer Internship Training # - 1

# - 50# 50

#

37

A BPA5P28A BPA5P28B

V

V

EA

NSS / Sports

Grade System

Total 30 23+1# 165 435+50# 600+50# 38 Z BPA6T51 VI III Core – 14 Management Accounting 5 4 25 75 100 39 Z BPA6T52 VI III Core – 15 Income Tax Law and Practice – II 5 4 25 75 100 40 Z BPA6T73 VI III Core – 16 Customs Duty and Goods and Services Tax 5 4 25 75 100

41

A

BPA6T54A

BPA6T54B

BPA6T54C

VI

III

Elective – 2

Insurance Law E – Commerce Supply Chain Management

6

5

25

75

100

42

A

BPA6T55A

BPA6T55B

BPA6T55C

VI

III

Elective – 3

Industrial Law Enterprise Resource Planning Human Resource Management

6

5

25

75

100

43 Z BPA6T56 VI IV SBE - 6 Corporate Compliance Management 3 2 25 75 100

Total 30 24 150 450 600

Grand Total 140 + 3# 3600+150

#

2

3

* - Evaluated at the end of V Semester; FC - Foundation Course; NME - Non Major Elective; SBE - Skill Based Elective; EA - Extension Activities.

# - These are courses conducted during the special hours with extra credit. Extra Credits & Marks: Does not include for Cumulative Grade Point Average [CGPA]

CLASSIFICATION OF TOTAL CREDITS:

S.No Type No. of Courses Credits S.No Type No. of Courses Credits

01 Languages 2 6 07 Non-Major Electives 2 4

02 English 2 6 08 Environmental Studies 1 2

03 Core 16 72 09 Value Education 1 2

04 Allied 4 20 10 Yoga 1 1

05 Electives 3 15 Total Credits 140

06 Skilled based Course 6 12 Extra Credits 3*

S.No Serial Number

Spl Z For Compulsory one and A To X for Alternatives (Shall be Indicated along with Code Connected by a Hyphen Mark)

Code Code Number for Each of the Course

Sem I To X For First Semester To Last Semester (Six For UG Programmes And Four / Six / Ten For PG Programmes)

Part I To V For UG Programmes And Blank Space For PG Programmes

Type Nature of the course

Course Title of the Paper

Hours Contact Allocated for Each Course

Credits Credit Weightage Allocated for Each Course and Total for Each Programme

Int Maximum Internal Marks Allocated for Each Course

Ext Maximum External Marks Allocated for Each Course

Total Maximum Total Marks Allocated for Each Course

----------------------------------------------------------------------------------------------------------------

b. SEMESTER-WISE SYLLABUS

4

SEMESTER-WISE SYLLABUS

SEMESTER – I: Kjy gUtk]

Part I Tamil I: gFjp I jkpH] I

Credits: 3 Course Code: BPA 1T51A

Total Instructional hours - 75

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1. bfh'Fnjh thH]f]if - ,. ,uh$khh;j;jhz;ld;

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fw;f! Kj;jkpH; gjpg;gfk;/ 9 v nkf;kpyyd; fhydp

e';if ey;Y}h;/ brd;id – 61.

SEMESTER – I:

Part I HINDI I

Credits : 3 Course Code : BPA 1T51B

Total Instructional hours - 75 (Prose, Non-detailed Text, Grammar & Translation Books Prescribed:

1. PROSE: NUTHAN GADYA SANGRAH Editor: Jayaprakash

(Prescribed Lessons – only 6)

Lesson 1 – Bharthiya Sanskurthi

Lesson 3 - Razia

Lesson 4 – Makreal Lesson 5- Bahtha Pani Nirmala

Lesson 6 – Rashtrapitha Mahathma Gandhi

Lesson 9 – Ninda Ras

Publisher: Sumitra Prakashan Sumitravas, 16/4 Hastings Road, Allahabad – 211 001.

2. NON DETAILED TEXT: KAHANI KUNJ.

Editor: Dr.V.P.Amithab. (Stories 1 -6 only)

Publisher: Govind Prakashan Sadhar Bagaar, Mathura, Uttar Pradesh – 281 001.

3. GRAMMAR: SHABDHA VICHAR ONLY

(Noun, Pronoun, Adjective, Verb, Tense, Case Endings) Theoretical & Applied

Book for reference : Vyakaran Pradeep by Ramdev.

Publisher : Hindi Bhavan, 36, Tagore Town, Allahabad – 211 002.

4. TRANSLATION: English- Hindi only.

Anuvadh Abhyas – III (1-15 lessons only)

Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai -17.

5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III (16- 30)

Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai- 17.

6

SEMESTER – I Part I

MALAYALAM I Credits: 3 Course Code: BPA 1T51C


Prose, Composition & Translation

This paper will have the following five units:

Unit I & II Novel

Unit III & IV Short story

Unit V Composition & Translation

Text books prescribed:

Unit I & II Naalukettu – M.T. Vasudevan Nair (D. C. Books, Kottayam, Kerala)

Unit III & IV Nalinakanthi – T.Padmanabhan (D. C. Books, Kottayam, Kerala)

Unit V Expansion of ideas, General Essay and Translation of a simple passage from

English about 100 words) to Malayalam

Reference books:

1. Kavitha Sahithya Charitram –Dr. M. Leelavathi (Kerala Sahithya Academy,

Trichur)

2. Malayala Novel Sahithya Charitram – K. M.Tharakan (N.B.S. Kottayam)

3. Malayala Nataka Sahithya Charitram – G. Sankarapillai (D.C. Books, Kottayam)

4. Cherukatha Innale Innu – M. Achuyuthan (D.C. Books, Kottayam)

5. Sahithya Charitram Prasthanangalilude - Dr. K .M. George, (Chief Editor) (D.C.

Books, Kottayam

SEMESTER – I:

Part I FRENCH I

Credits: 3 Course Code: BPA 1T41D


Prescribed text : ALORS I

Units : 1 – 5

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd

86, University Block

Jawahar Nagar (Kamla Nagar) New Delhi – 110007

Tel : 011 – 23852986 / 9650597000

PART – II ENGLISH FOR ENRICHMENT- I

Course Code: BPA1T52

Credits: 3 Total Instructional hours - 75

Course Objective: To expose students to the various facets of literature and thereby to

enhance them in comprehending the efficiency of English language.

Skill Set To Be Acquired: On successful completion of the course, the students should have

acquired.

Language skills with literary appreciation and critical thinking.

Comprehension Skill

A flair for English language

7

UNIT I (15 Hours)

All The World’s A Stage- William Shakespeare-5

Our Present Generation- C.E.M. Joad-4

A Poison Tree- William Blake-3

Parts of speech and Sentence pattern

UNIT II (15 Hours)

I’m Getting Old- Robert Kroetsche

Mahatma Gandhi- V.S.Srinivasa Shastri

The Adventure of The German Student-Washington Irving

Voice

UNIT III (16 Hours)

Mending Wall-Robert Frost

The Last Leaf-O.Henry

A Noiseless Patient Spider - Walt Whitman

Narration

UNIT IV (15 Hours)

La Belle Dame Sans Merci-John Keats

A Dissertation Upon Roasted Pig-Charles Lamb

To An Unborn Pauper Child-Thomas Hardy

Tenses

UNIT V (14 Hours)

Refugee Mother And Child- Chinua Achebe

On Superstition- A.G. Gardiner

Some Curious Western Culture

Sparrows-K. Ahmad Abbas

Suggested Reading

The Radiant English Anthology, Prof. Gangadhar P.Kudari, Dept Of English, Gadag,

Macmillan Limited, 2008

Short Stories: Narration. An Anthology Of Short Stories M.M. Lukose, Formerly Professor Of English, Kottayam, Macmillan.

SEMESTER – I

PART III - FUNDAMENTALS OF ACCOUNTING


Credits: 5 Total Instructional hours: 60

Course Objective: To gain working knowledge of the principles and procedures of

accounting and their application to different practical situations. Skill sets to be acquired: To familiarize students with the fundamentals aspects of accounting.

UNIT I (12 Hours) Introduction of Accounting: Meaning and Scope of accounting – Accounting Principles,

Concept and Conventions – Journal –Ledger – Subsidiary Books excepting Bills Receivable and Bills Payable book – Trial Balance.

UNIT II (12 Hours)

Bank Reconciliation Statements: Reconciliation between Cash Book and Pass Book –

Rectification of Errors – Bills of Exchange.

8

UNIT III (12 Hours)

Preparation of Final Accounts – Trading Profit & Loss Account and Balance Sheet (with

adjustments).

UNIT IV (12 Hours)

Non-Trading concern – Income and Expenditure Account – Receipts and Payments Account

– Average Due Date

UNIT V (12 Hours)

Consignments – Valuation of stock – Normal loss – Abnormal loss – Joint ventures excluding

memorandum.

Note: The syllabus will have 20% Theory and 80% problems.

TEXT BOOK

1. T.S.Reddy & A.Murthy, ―Financial Accounting‖, Margham Publication, Chennai

(2012)

REFERENCE BOOKS:

1. T.S Grewal, ―Introduction to Accountancy‖, S.Chand & Company Ltd, 8th

revised

edition 2013.

2. S.R.N Pillai & Bhagavathi, ―Introduction to Accountancy‖, S.Chand & Company Ltd.

(2002).

3. Jain & Narang, ―Advanced Accountancy, 7threvised edition, 2008. 4. K.L.Nagarajan, N.Vinayagakam, P.L Nagarajan, ―Principles of Accountancy‖, S.Chand

& Company Ltd, reprint 2010.

SEMESTER – I

PART III - ORGANIZATION AND MANAGEMENT FUNDAMENTALS



Course Objective: To gain basic knowledge in Organizational Management

Skill set to be acquired: To understand the concept of business management.

UNIT I (12 Hours)

Nature and Scope of Business – Objectives – Characteristics – Difference between business

and profession. Trade – Types of Trade – Difference between Trade and Commerce

UNIT II (12 Hours)

Forms of Business Organization – sole trader – Partnership firms – Joint stock Company –

Co operative societies – Hindu Undivided Family.

UNIT III (12 Hours)

Management: Definition – Nature – Levels of Management – Principles of Management –

Functions of Management. Planning: Definition – nature – importance – Steps – types –

Decision making: Definition – Characteristics – Process.

UNIT IV (12 Hours)

Organization: Definition – Importance – Principles – Process – Types. Departmentation –

Delegation – Decentralization. Direction: Definition – Characteristics – Importance –

Principles.

UNIT V (12 Hours)

Co – ordination: Definition – Nature – Need – Principles – Techniques – Controlling:

Definition – Nature – Process – Techniques.

9

TEXT BOOKS 1. Dinkar Pagare, Principles of Management, Sultan Chand & Sons, 23 Daryaganj, New

Delhi, (fifth thoroughly Revised Edition 2013). 2. C.B Gupta, Business Organisation, Sultan Chand & Sons, 23 Daryaganj, New Delhi,

(Thoroughly Revised Edition) (2008).

REFERENCE BOOKS 1. P.C.Tripathi & P.N.Reddy, Principles of Management, Tata McGraw – Hill Publishing

Company Ltd, 7 West Patel Nagar, New Delhi.(2008) 2. L.M.Prasad, Principles and Practice of Management, Sultan Chand & Sons, 23

Daryaganj, New Delhi, edition 2007.

SEMESTER – I

PART III – ALLIED: GENERAL ECONOMICS



Course Objective: To provide basic knowledge of economics and understand the concepts and principles of economics.

Skill set to be acquired: On successful completion, the student should have understood the

general economics.

UNIT I (15 Hours)

Definition – Nature - Scope of economics - Meaning and Determinants of demand - Law of

demand - Elasticity of demand - Theory of consumer’s behavior - Marshallian approach and

Indifference curve approach.

UNIT II (15 Hours)

Factors of production - Laws of returns - Returns to scale - Cost concepts – Revenue –

concepts - Break even analysis.

UNIT III (15 Hours)

Meaning and Types of market - Price and Output determination and equilibrium of firm and

industry - Perfect competition - Monopoly – Discriminating monopoly - Monopolistic

competition - Oligopoly.

UNIT IV (15 Hours)

Nature of Indian economy - Role of different sectors: Agriculture, Industry, and Service

sectors in the development of the Indian economy - National income of India - Concepts,

Significance and Measurement of National income.

UNIT V (15 Hours)

Definition and functions of money - Quantity theory of money - Inflation and effect of

inflation on production and distribution of wealth - Control of inflation – Basic understanding

of tax system of India - Direct and Indirect taxation - Deficit finance system.

TEXT BOOKS:

1. Dewett.K.K - Modern Economic Theory - Scand & company ltd.

2. Managerial Economics, M.L.Jhingan, J.K.Stephen, Vrinda Publications (p) ltd, 2nd

Edition 2012.

REFERENCE BOOKS:

1. Jhingan M.L - Micro Economic Theory - Konark publisher’s pvt Ltd. (1987)

2. Ruddar Dutt & Sundram K.P.M-Indian Economy- Scand & company ltd.(1993)

3. Seth.M.L-Principles of Economics-Lakshmi Narain Agarwal.(1991)

4. Seth.M.L-Money, Banking, International trade- Lakshmi Narain Agarwal Educational

Publishers, Agra, (1991).

10

SEMESTER – I

PART IV - ENVIRONMENTAL STUDIES


Credit: 2 Total Instructional Hours: 27

Course Objective: To provide knowledge about the natural resources and associated problems, eco systems, bio diversity and its conservation and environmental pollution.

Skill sets to be acquired: On successful completion the students are expected to have the

practical exposure to local area environmental assets, and its uses. Also knows about the

polluted site and its causes.

UNIT I (6 Hours)

Natural Resources and Associated Problems: Definition, scope and importance - Need for

public awareness - Natural resources - Forest resources: use and over-exploitation,

deforestation, case studies. Timber extraction, mining, dams and their effects on forests and

tribal people. Water resources: use and over- utilization of surface and ground water, floods,

drought, conflicts over water, dams- benefits and problems Mineral resources: Use and

exploitation, environmental effects of extracting and using mineral resources, case studies.

Food resources: world food problems, changes caused by agriculture and overgrazing, effects

of modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies.

Energy resources: growing energy needs, renewable and non-renewable energy sources, use of

alternate sources. Case studies. Land resources: land as a resource, land degradation, man

induced landslides, soil erosion and desertification. Role of an individual in conservation of

natural resources. . Equitable use of resources for sustainable lifestyles.

UNIT II (5 Hours)

Ecosystems: Concept of an ecosystem - Structure and function of an ecosystem. - Producers,

consumers and decomposers. - Energy flow in the ecosystem. - Ecological succession. - Food

chains, food webs and ecological pyramids. - Introduction, types, characteristic features,

structure and function of the following ecosystem: - Forest ecosystem. - Grassland ecosystem.

-Desert ecosystem. -Aquatic ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

UNIT III (5 Hours)

Biodiversity and its Conservation: Introduction – Definition: genetic, species and ecosystem

diversity. - Biogeographical classification of India. -Value of biodiversity: consumptive use,

productive use, social, ethical. Aesthetic and option values - Biodiversity at global, National

and local levels. - India as a mega – diversity nation. Hot-spots of biodiversity. Threats to

biodiversity: habitat loss, poaching of wildlife man-wildlife conflicts. Endangered and endemic

species of India. Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.

UNIT IV (5 Hours)

Environmental Pollution: Definition - Causes, effects and control measures of: - Air pollution,

Water pollution, Soil pollution, Noise pollution, Thermal pollution - Solid Waste Management:

Causes, effects and control measures of urban and industrial wastes. - Role of an individual in

Prevention of Pollution. - Pollution Case Studies. - Disaster Management: Floods,

Earthquake, Cyclone and Landslides.

UNIT V (6 Hours)

Social Issues and the Environment: Sustainable development - Urban problems related to

energy. - Water conservation, rainwater harvesting, and watershed management. -

Resettlement and rehabilitation of people; its problems and concerns. Case studies. -

Environmental ethics: issues and possible solutions. - Climate change, global warming, ozone

layer, depletion, acid rain, nuclear accidents and holocaust. Case studies. Consumerism and

waste products. - Environmental protection Act. - Air (Prevention and Control of Pollution)

Act. Water (Prevention and Control of Pollution) Act. - Wildlife Protection Act. - Forest

11

Conservation Act. - Issues involved in enforcement of environmental legislation. - Public

awareness. - Human population and the environment. - Population growth and distribution. -

Population explosion – Family Welfare Programme. - Environment and human health. -

Human rights. - Value Education. - HIV/ AIDS - Women and Child Welfare - Role of

Information Technology in Environment and Human Health - Medical Transcription and

Bioinformatics

TEXT BOOK

1. S.V.S. Rana, ―Environmental Studies‖, Rastogi Publications, Meerut, 4th

edition, 2012

SEMESTER – II: ,uz]lhk] gUtk]

gFjp I jkpH] II PART I - TAMIL II

Credits: 3 Course Code: BPA2T51A

Total Instructional hours: 75

nehf;fk;: bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf vLj]Jf] bfhssg;gl

ntz;oa mk;r'fis tpsfFjiya[k]/ thH;f;ifia bewpg;gLjJtija[k; r\f

nehf;fkhff bfhz;oUf;Fk; ,yffpa'fspd] tHpna khdpl kjpg;g[fis mwpe;J

bfhs;Sk; tifapy ,g;ghlj;jpl;lk; mikffg;gl;LssJ. khzthfSfFg] gad]ghl]L

nehf]fpy bkhHpbgah]g]gg] gapw]rp itffggl]LssJ.

(r';f ,yffpak;/ gf;jp ,yffpak;[/ rpw;wpyffpak;/ciueil/ ,yffzk(gapw;rp VL) )

myF I r';f ,yffpak;

ew;wpiz - tpisahL MabkhL(172)

FWe;bjhif - ntuyntyp (18)

Kl;Lntd; bfhy; (28)

I'FWE}W - Vjpy bga;k;kiH (462)

thd;gprph; fUtp (461)

fypj;bjhif - kiuah kuy ftu (06)

mfehD}W - kd;WghL mtpe;J (128)

g[wehD}W - cz;lhy mk;k ,ttyfk; (182)

cw;WHp cjtp[a[k; (183)

gilg;g[g gy gilj;Jg; (188)

<bad ,uj;jy (204)

(gh.nt : 15)

myF II gf;jp ,yffpa'fs & rpw;wpyffpa'fs (gh.nt:20)

njthuk; - jpU"hdrk;ge;jh - njhLila brtpad; /

ke;jpukhtJ ePW

- jpUehtffurh] –khrpy tPiza[k; / brhw]Wiz

ntjpad] - Re;juh- gpj;jh gpiw R{o / bghd;dhh nkdpand

jpUthrfk; - khzpffthrfh –thdhfpkz;zhfp /fhjhh FiHahlg;

jpUke]jpuk - jpU\yh – xd;nw FyKk; / ahd; bgw;w ,d;gk; / clk]ghh

mHpapd]/ xd]W fz]nld]/kuj]ij kiwj]jJ (5 ghlyfs;)

ehyhapu jpt]ag] gpuge]jk] - kJuftpMHthh - fzzpEz rpWjhk]g[ (937)/

ehtpdhy; etpw;W (938)

- Fynrfu MH]thh - Mdhj brytj;J (678) /

broaha tytpidfs (685)

- jpUk']if MH]thh - jpUvG Tw]wpUf]if xU ngh] ce]jp

(2 ghly;fs;)

rpj;jh;ghlyfs - mfj]jpah (2 ghly;fs;)

ghk]ghl]or rpj]jh (2 ghlyfs;)

mGfzpr rpj]jh ( 2ghlyfs;)

,ilf]fhl]Lr] rpj]jh (2 ghlyfs;)

nghfh – md;dj;jpw;F bgho/ fUntk;g[ FoePh (2 ghly;fs])

12

rpw;wpyffpa'fs - Fw;whyf Fwt";rp – tre;jtyyp ge;joj;jy (4 ghlyfs;)

Kf;Tlw;gs;S – fiwggl;Ls;sJ/ fha fz;lJ/

Mw;Wbtssk;/ (3 ghlyfs;)

Kj;Jf;FkhuRthkp gps;isj jkpH-kPndW Fz;lfHp

jptha;/ brkbghd morrpW fpzfpzpnahL

(5/6 tJ ghly;)

myF III ciueil (gh.nt: 15)

1. rPh;jpUj;jk myyJ ,sik tpUe;J - jpU.tp.f.

2. kdpj neak; - nt.Kj;JyfFkp

3. gazk; brynthk; - bt.,iwad;g

4. cyfshtpa Ie;J kjpg;gfs - rp.nrJuhkd

5. fhLk kdpjUk; - R.jpnahlh gh!fud;

myF IV ,yffpa tuyhW (gh.nt : 15)

1. r';f ,yffpaj;jpd; rpwgg[ffs

2. gf;jp ,yffpak; kw;Wk; rpw;wpyffpaj;jpd; njhw;wKk; tsh;r;rpa[k;

3. ciueilapd njhw;wKk; tsh;r;rpa[k;

myF V ,yffzk (gh.nt : 10)

gapw;rp VL - ey;y jkpHpy; vGJtJ vg;go>

1. xUik/ gdik kaff'fs;

2. tGr;brhwfis ePf;Fjy

3. gpwbkhHpr brhwfis ePf;Fjy

4. brhw;gphpg;g[ gpiHfis ePf;Fjy

5. xyp ntWghL mwpe;J rhpahd bghUs mwpjy

bkhHpbgah;g;g

rpWfij vGJjy

ghl E}yfs

1. ,yffpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL/ 2015 $^d] gjpg]g[

2. jkpH; ,yffpa tuyhW - K.tujuhrd

rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp. kW gjpg]g[ - 1994.

ghh]it E}yfs

1. r']f ,yffpaj; bjhFg;gffs - epa{ br";Rhp g[f Qt[!

41/gp rpl;nfh ,d;l!;l;hpay v!;nll

mk;gj;J}h / brd;id - 98/ ,uz;lhk gjpg;g - 2004.

2. e.Kj;Jr;rhkp fl;Liufs - bjhFg;g rp. mz;zhkiy

fht;ah gjpg;gfk

16- 2 tJ FWfFj; bjU

ou!;l; g[uk /nfhlk;ghffk/ brd;id -24/ gjpg;g[ - 2005.

3. jkpHffhjy; - t.Rg. khzpffdhh

kzpthrfh gjpg;gfk/ brd;id.

4. vGJk; fiy - b$ankhfd;

jkpHpdp

67/ gPl;lh;!; rhiy/ ,uhangl;il/ brd;id – 14

5. gf;jp ,yffpak; - g. mUzhryk;

irt rpj;jhe;j E}w;gjpg;g[f fHfk;

brd;id - 06/ gjpg;g - 1990.

6. irtKk; rkzKk; - ntYg]gps]is

vdp ,e;jpad; gjpg;gfk;

102vz 57 gp.vk;.$p. fhkbsf;!/

bjw;F c!;khd] rhiy/ jp.efh;/ brd;id -17/

gjpg;g - 1990.

13

7. jkpH ciueilapd;

njhw;wk; tsh]r]rp - f.ifyhrgjp

epa{ br"]Rhp g[j]jf epWtdk]/brd;id.

8. jkpHpy; jtwpd;wp vGj/ ngr - eyyh\h.Kidth.nfh.bghpazzd;

fw;f! Kj;jkpH; gjpg;gfk;

9 v nkf;kpyyd; fhydp

e';if ey;Y}h;/ brd;id – 61.

SEMESTER – II]

PART I - HINDI II

Credits: 3 Course Code: BPA2T51B


(Modern Poetry, Novel, Translation & Letter Writing)

1. MODERN POETRY: SHABARI by Naresh Mehtha

Publishers: Lokbharathi Prakashan, I Floor,Duebari Building

Mahathma Gandhi Marg, Allahabad -1.

2. ONE ACT PLAY: EKANKÏ SANKALAM By Veerendra Kumar Mishra

Publisher: Vani Prakasham, New Delhi – 110 002.

3. TRANSLATION: HINDI – ENGLISH ONLY, (ANUVADH ABYAS – III)

Lessons.1 – 15 only

Publisher: Dakshin Bharath Hindi Prachar Sabha Chennai – 600 017.

4. LETTER WRITING: (Leave letter, Job Application, Ordering books, Letter to Publisher,

Personal letter)

5. CONVERSATION: (Doctor & Patient, Teacher & Student, Storekeeper & Buyer, Two

Friends, Booking clerk & Passenger at Railway station, Autorickshaw driver and

Passenger)

SEMESTER – II]

PART I - MALAYALAM II

Credits: 3 Course Code: BPA2T51C


Prose: Non-fiction

This paper will have the following five units:

Unit I & II Biography

Unit III, IV & V Smaranakal

Text books prescribed:

Unit I & II Kanneerum Kinavum- V.T.Bhatahirippad (D.C. Books, Kottayam)

Unit III, IV & V Balyakalasmaranakal – Madhavikkutty (D.C. Books, Kottayam)

Reference books:

1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S. Kottayam)

2. Jeevacharitrasahithyam Malayalathil – Dr. Naduvattom Gopalakrishnan (Kerala Bhasha

Institute, Trivandrum)

3. Athmakathasahithyam Malayalathil – Dr. Vijayalam Jayakumar (N.B.S. Kottayam)

4. Sancharasahithyam Malayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha Institute,

Trivandrum)

14

SEMESTER – II]

PART I - FRENCH II

Credits: 3 Course Code: BPA2T41D


Prescribed text : ALORS I

Units : 6 – 10

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd

86, University Block

Jawahar Nagar (Kamla Nagar) New Delhi – 110007

Tel : 011 – 23852986 / 9650597000

SEMESTER- II

PART – II ENGLISH FOR ENRICHMENT- II

Course Code: BPA2T52 Credits: 3 Total Instructional hours: 75

Course Objective: To enable the students in understanding the intrinsic nuances of English

language.

Skill Set To Be Acquired: On successful completion of the course, the students should have

acquired.

Improved Communication Skills

Confidence to deal with real life situation.

UNIT I (15 Hours)

The Gift of Language – J.G. Bruton

The Land where There were no old Men – Jean Ure

Student Mobs – J.B. Priestly

UNIT II (15 Hours)

The Clerk of Oxford’s Tale from The Canterbury Tales – Geoffrey Chaucer

The Ancient Mariner – S.T. Coleridge

The Song of Hiawatha – H.W. Longfellow

UNIT III (15 Hours)

Ode to a Nightingale – John keats

The Stolen Boat Ride – William Wordsworth,

Advice to a Girl – Thomas Champion

UNIT IV (15 Hours)

Kiran Bedi – Parmesh Dangwal

Sorrows of Childhood – Charles Chaplin

At School – M.K. Gandhi

UNIT V (15 Hours)

Letter Writing

Precis Writing

SUGGESTED READING

Reflections Dr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali,

Dept of English. JBAS College, Chennai. Macmillan 2007

15

SEMESTER – II

PART III - FINANCIAL ACCOUNTING



Course Objective: To have working knowledge of accounting concepts, detailed procedures and documentation involved in financial accounting system.

Skill set to be acquired: To gain working knowledge of the principles and procedures of

accounting and their application to different practical situations.

UNIT I (12 Hours)

Depreciation and various methods of depreciation – Straight line method – Diminishing

Balance method – Sinking fund method – Insurance policy method – Reserves and Provisions

– Insurance claim

UNIT II (12 Hours)

Meaning of Royalty – Explanation of technical terms – Sublease – Accounting treatments

Single Entry System – Meaning and features – Statement of Affairs method and conversion

methods – Investment Accounting.

UNIT III (12 Hours)

Hire purchase – Installment purchase system - Distinction between hire purchase and

installment system – Accounting treatment from the point of view of various parties.

UNIT IV (12 Hours)

Branch accounts: meaning – Types of branches - Branch accounts- Debtors system, Stock &

Debtors system. Departmental accounting - Distinction between departments and branches -

Calculation of net profit of various departments - Allocation of expenses - Preparation of common balance sheet - Treatment of unrealized profit.

UNIT V (12 Hours)

Accounting Standards: National and International.


TEXT BOOKS

1. T.S.Reddy & A.Murthy, ― Financial Accounting‖, Margham Publication, Chennai (2012)

REFERENCE BOOKS:

1. T.S Grewal, ― Introduction to Accountancy‖, S.Chand & Company Ltd, eighth revised

edition 2013.

2. S.R.N Pillai & Bhagavathi, ―Introduction to Accountancy‖, S.Chand & Company Ltd.(2002).

3. K.L Jain & Narang, ―Advanced Accountancy, 7threvised edition, 2008.

4. N.Vinayagakam, P.L Nagarajan, ― Principles of Accountancy‖, S.Chand & Company Ltd.

reprint 2010.

SEMESTER – II

PART III - COMPANY LAW



Course Objective: To enable the students to be aware of the Provisions of Companies Act

and other related Laws.

Skill set to be acquired: On Successful completion of this Course, the students should have

Working Knowledge of the Company Laws.

16

UNIT I (12 Hours)

The Companies Act 2013 - Formation of companies - Incorporation- Certificate of

incorporation – producer companies - Companies incorporated outside India.

UNIT II (12 Hours)

Doctrine of ultravires-Doctrine of Indoor Management –Articles of Association-

Memorandum of Association-Inspection and Investigation – Offences & Penalties-

Prevention of oppression & Mis- Management.

UNIT III: (12 Hours)

Director’s power-Duties & Liabilities of Directors-Managerial remuneration – Meetings -

Resolutions - Powers of the Board & related party transaction

UNIT IV (12 Hours)

Corporate winding up & dissolution-Compulsory winding up –Voluntary winding up -

Compromises, Arrangements & Reconstruction

UNIT V (12 Hours)

Accounts & Audit- Dividend - E-Governance – Company Secretary - Prevention of money

Laundering Act 2002.

TEXT BOOK

1. N.D.Kapoor, Elements of Company Law, Sultan Chand & Sons, 23, Daryaganj,

New Delhi, 29th

Edition 2013.

REFERENCE BOOKS

1. M.C.Kuchal, Secretarial Practice, Vikas Publishing house Pvt Ltd., 576, Masjid Raod,

Jangpura, New Delhi, 18th Revised Edition 2008

2. S.Kathiresan & Dr.V.Radha, Company Law, Prasanna Publishers, 9/5, Ponnappa Street,

Triplicane High Road, Chennai, Revised Edition – 2006

SEMESTER – II

PART III – ALLIED: BUSINESS MATHEMATICS


Credits: 5 Total Instructional hours: 75 Course Objective: To enable the students of commerce to understand the application of Mathematics in Business. Skill sets to be acquired: On successful completion of the course the student will acquire

sound knowledge on the application of set theory, Matrix theory, Combianatorics and

Probability theory.

UNIT I (15 Hours)

Set theory: Definition – types of sets – set operations - Laws and properties of sets (without

proofs) -Verification using Venn diagram only -Principle of inclusion and exclusion

statement- problems only.

UNIT II (15 Hours)

Matrices: Definition of matrix – types of matrix – matrix operations Determinants: Solving

simultaneous equations in 3 variables using Cramer’s rule.

UNIT III (15 Hours)

Inverse of a matrix: Definition: Inverse of a matrix: finding inverse of 3x3, 2x2 non singular

matrices- solving simultaneous in 2 or 3 unknowns using inverse method – Input – output

analysis for 2x2 input – output matrix only.

17

UNIT IV (15 Hours)

Permutations and Combinations: Permutations: Definition –Formula for Npr statement

only- simple problems, problems on number of permutations of n objects of which p1 are

alike of one kind, p2 are alike of one kind, etc, permutations of n objects in which some object always come together, no two objects are always together – Circular permutations: Definition of ncr-Formula for ncr (no proof) – simple problems.

UNIT V (15 Hours)

Theory of Probability: Definition-Axiomatic Approach to Probability-Theorems of

Probability: Addition theorem, Multiplication theorem (Statement only) problems;

Conditional Probability-Definition and simple problems.

TEXT BOOKS:

1. P. A. Navintham, Business Mathematics and Statistics, Jai Publishers, 2010. (Unit I, II

and III )

2. R. S. Aggarwal, Quantitative Aptitude, S. Chand Publisher (2010) (Unit IV)

3. S. P. Gupta, Statistical Methods, S.Chand & Sons, 2008. (Unit V)

REFERENCE BOOKS:

1. P.R. Vittal, Mathematical Statistics, Margham Publications, 2004

SEMESTER – II

PART – IV mwtpay fytpa[k] kdpjchpika[k]



nehf]fk]:thH]tpay bewpfisf] fw]gpj]J/ Md]kPfk] kw]Wk] kdpjneatHpepw]f khzt

khztpaiuj] jahh bra]J/ mthfisj jiyrpwe]j Fokffshfkhw]Wjy].

myF I (4 Hours)

fytp–tiuaiu - fytpapd] nehf]fk- thH]tpd] cd]djbewpfs - bewprhh]e]j fytp-

mwtpay fytpapd] mtrpak] –gad]fs].

myF II (6 Hours)

thH]tpay bewpfs - mwKk] jdpkdpjbewpfSk-md]g[- rkhjhdk –rj]jpak]/ mQpk]ir-

xGffk]/bghWik/ rhd]whd]ik -<if/ kdpjcwtfs - kdpjcwtbewpapd] cd]djk-

rKjhaj]jpd] njitfs]/gpur]ridfs –rKjhabghWg]g[k] flika[k-KGikahfthGk

fiy-thH]tpd] ,yfFfs –tHpKiwfs].

myF III (6 Hours)

xg]gw]w kfhd]fSk] mth]jk] rpe]jidfSk] - g[[j]jh]/kQhtPuh]/VR/ egpfs ehafk] -

jpUts]Sth]/ ,uhkyp'fh]/ ,uhkfpU#]zh]/ Rthkptpntfhde]jh]/ kfhj]khfhe]jp.

myF IV (4 Hours)

Md]kPfk] - kdpjneak] –kj']fspd] rhuk] - bghJj]jd]ik-cyfyhtpaMd]kPfk].

myF V (7 Hours)

kdpjchpik–tiuaiu–kdpjchpikg ghFghLfs - thGk] chpik- rkj]jtchpik-

fyhr]rhug]gz]ghl]L chpik - murpay]/ bghUshjhurKjhachpik-bgzfs chpik-

FHe]ijfs] chpik - bgzfs tij-bgz]qhpikfhfFk] mikg]gfs - kdpjchpikf

fHfk] - ePjpkd]wk] - bgz]fs chpikg ghJfhg]g[.

gapw]WbkhHp : jkpH] kw]Wk] M'fpyk]. njh]t bkhHp: jkpH] myyJ M'fpyk.

ghlE}y : ―thH]tpay bewpfSk] cyfg] bgUkj';fSk‖ _ ru!]tjpjpahfuh$hfy]Y}hpbtspaPL . 2004

18

PART – IV: FOUNDATION COURSE – 2

VALUE EDUCATION AND HUMAN RIGHTS



Objective: To teach the students Ethics and values of life, train them to become spiritually

oriented and transform them into excellent citizens of the country

UNIT I (4 Hours)

Education – Definition –Purpose of Education – Important values of life – Ethics and value

Oriented Education –Importance of Science Education and its uses.

UNIT II (6 Hours) Values of life –Ethics and personal values – Love – Peace – Truth - Non –violence – Discipline, patience - nobility – Philanthropy

Human relations – Excellence of human relations –Needs of the Society and problems –The

duty and responsibility of the society - Art of complete living – Goals of Life and the methods

to achieve them

UNIT III (6 Hours)

Saints and their noble thoughts – Buddha, Mahaveer, Jesus Christ, Mohammed Nabi –

Thruvalluvar, Ramalingar, Rama Krishnaparamahamsar, Swami Vivekananda – Mahatma

Gandhi.

UNIT IV (4 Hours)

Spirituality – Humanism – Quintessence of religions – Common aspects of all religions –

Internationality of spiritualism

UNIT V (7 Hours)

Human Rights – Definition – Classification of Human Rights – Rights to Live – Rights to

Equality – Traditional and cultural Rights – Social, political and economic rights – Rights of

women - Rights of children– Exploitation and cruelty to women – Organizations protecting

Women’s Rights - Human Rights organizations– Courts of justice – Safety of women Rights.

Medium of Instruction: Tamil and English & Medium of Examination: Tamil and English

REFERENCE Ethics of life and the Great Religions of the world

Publication of Sree Saraswathi Thyagaraja College – 2004

SEMESTER – II

PART V - EXTENSION ACTIVITIES YOGA kdtsffiy nahfh jhs 1 - ghlj;jpl;lk;

Course Code: BPA2T57A Credit: 1 Maximum Marks: 50

nehf]fk]:khzthfsFzeynkk]ghl]ow]fhdkjpg]g[ffytpmspj]jy –nahfthH]t kw]Wk]

cly]eyk] gw]wpczh]jy -ewFz'fistshj]jYk] kw]Wk] jPaFz'fisj]jtph]j]jYk]-

MSikiakjpg]gPL bra]jy].

myF I (10 Hours)

Ez]zwpt[/ czurrp/ vzzk] Muhajy / kw]Wk] Mir rPuikj]jy

kdmikjp kw]Wk] kdmGj]jj]jpy] czutpd] g'F- czu]r]rpapd] tiffs- ,yf]F

epu]zapj]jy- jd]dk]gpf]if- epidthw]wypd] tiffs- epidthw]wiytshfFk

Eqff'fs- thH]j]Jk]gaDk- mz]ikfhybjhHpy El]g'fisf] ifahSjy].

myF II (10 Hours)

rpdk] jtph]j]jy]/ btw]wpa[k] njhytpa[k]

rpdk]- rpdj]jpw]fhdfhuz'fs- rpdKk] mikjpa[k] rpdj]jpd] jPatpistfs rfpg]g[j

jd]ika[k] kd]dpg]g[k]- thH]tpd] rthyfSk] mtw]iwvjphbfhs]SjYk- rthyfspd

19

Mjhu'fs- btw]wpa[k] njhytpa[k] njhytpfisr] rkhspj]jy] gpur]rpidfisj jPhj]jy-

KobtLj]jy]

myF III (10 Hours)

kdtsKk] kdpjkjpg]g[k]

kdpjthH]tpy kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhdfhuzpfs- kdpj kjpg]g

caut- ewFz'fs- mfpk]ircz]ikciuj]]jy- jpUlhik - Raffl]Lg]ghL- J}a]ik-

kdpjFynrit- ehl]Lg]gw]W kdepiwt-rkjJtk]rfpg]g[j]jd]ik- tplLfbfhLj]jy

jpahfk]- kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-Ie]bjhGffg]gz]ghL.

myF IV (10 Hours)

,is"htyyik

tiuaiwrhj]jpaf]TW jw]nghijarKjhaj]jpy],is"u tyyikapd] mtrpak] -

thH]f]ifj] jj]Jtk]- thH]tpd] nehf]fk] - fytptHp ,is"u] tyyik- fytpapd]

nkd]ik - nahfKk] ,is"u tyyika[k].

myF V (10 Hours)

kdpjclYk; cly; eyKk

cly eyk; - cly eyj;jpd; mtrpak; - kdpjtsjpwd;fs - kdpjcly; mikg;g[k

,affKk; - nehafs - nehafspd; fhuz'fs - neha jLg;g[ Kiwfs - Ie;jpd;

mst[Kiw–rkr]rPu czt - cly eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs

gw;wpaxUghh]it.

BOOKS REFERENCES:

1. The world order of Holistic unity-ThathuvagnaniVethathiri Maharishi.

2. kdtsffiybjhFg]g- 1- jj]Jt"hdpntjhj]jphpkfhp#p.

3. kdtsffiybjhFg]g- 2- jj]Jt"hdpntjhj]jphpkfhp#p.

4. kdk-jj]Jt"hdpntjhj]jphpkfhp#p.

5. Standard Progressive Matrices-IC Raveen.

6. 16 personality factor-Raymond Cattell. 7. Multiple Intelligence-Howard Gatgner.

8. Psychology-Robert A. Baron. 9. Advanced Educational Psychology-G.K.Mangal 10. Light on yoga-BKS Iyenger

11. czt Kiw- jj]Jt"hdpntjhj]jphpkfhp#p

kdtsffiy nahfh jhs II - ghlj;jpl;lk;

Course Code: BPA2P57B

Credit: 1 Maximum Marks: 50

nehf]fk] :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy

Mfpatw]Wffhdmfj]jha]t gapw]rpfs kw]Wk]nahfhrd'fs fw]WfbfhLj][jy] .

myF I (12 Hours)

!]if nahfhtpd] vspaKiwclw]gapw]rp

1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapwrp1.3 gfFtkpyyhghy] <h]g]igephtfpj]jy

myF II (12 Hours)

jtk]

2.1 jtk] - tpsffk]- kdmiyr]RHy ntfk] – tiffs

2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt'fs- Kffpaj]Jtk]

2.3 gapw]rpfs- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp- jiycr]rpjpahdk]

myF III (12 Hours)

vz]zk] Muha]jy –MirrPuikj]jy] gapw]rpKiw

3.1 epidthw]wy gapw]rp-vz]zk] Muha]jy] gapw]rp

3.2 MirrPuikj]jy] gapw]rpKiw

20

myF IV (12 Hours)

rpdk] jtpu]j]jy] –ftiyxHpj]jy gapw]rp

4.1 rpdk] jtph]]j]jy] gapw]rpKiw4.2 ftiyxHpfFk] jpwk] - gapw]rp

myF V (12 Hours) Mrd'fs

5.1 Nupatzffk]5.2 jz]lhrdk] - rffuhrdk](gffthl]oy])

5.3 jpupnfhzhrdk - t$]uhrdk] -gj]khrdk]5.4 ehoRj]jp - Kj]jpiufs

BOOKS REFERENCES

1. vspaKiwclw]gapw]rp-jj]Jt"hdpntjhj]jphpkfhp#p

2. fhafy]gk]- jj]Jt"hdpntjhj]jphpkfhp#p

3. czt Kiw - jj]Jt"hdpntjhj]jphpkfhp#p

4. kdk] - jj]Jt"hdpntjhj]jphpkfhp#p

5. jpUfFws –lhf]lh - $p.a[.nghg].

6. Sound Health through yoga - Dr.Chandrasekaran

7. Light on yoga-BKS.Iyenger

SEMESTER – III

PART III - ADVANCED FINANCIAL ACCOUNTING



Course Objective: To gain working knowledge of the professional standards, principles and

procedures of accounting and their application to different practical situations.

Skill set to be acquired: To gain working knowledge of the principles and procedures of

financial accounting and their application to different practical in business.

UNIT I (15 Hours)

Partnership Accounts –Profit and Loss appropriation account - Fixed and Fluctuating capital -

Past adjustments and guarantee

UNIT II (15 Hours)

Admission & Retirement of a partner - Death of a partner - Assignment of joint life policy

UNIT III (15 Hours)

Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) - Piecemeal

Distribution

UNIT IV (15 Hours)

Sale of Business to a company - Amalgamation of firms – Conversion of firm into company

UNIT V (15 Hours)

Government Accounting in India — General principles – Comparison with commercial

accounting – Role of the Comptroller and Auditor General of India and public accounts

committee – Review of Accounts.


TEXT BOOKS

1. R.L.Gupta & M.Radhasamy, ― Corporate Accounts‖, Sulthan & Chand Publications, 16th

Edition, 2008.

REFERENCE BOOK

1. Dr.M.A.Arulanandam, ―Advanced Accounts‖, Dr.K.S.Raman,Himalayan Publications,

3rd

Edition, 2006.

2. M.C.Shukla & T.S.Grewal & S.L.Gupta, ― Advanced Accountancy‖, Sulthan &

Chand(2000)

21

SEMESTER – III

PART III - FINANCIAL MANAGEMENT



Course Objective: Understand the scope, goals and objectives of Financial Management.

Skill set to be acquired: To provide expert knowledge on concepts, methods and procedures

involved in using Financial Management for managerial decision-making.

UNIT I (15 Hours)

Overview of Financial Management: Nature, significance, objectives and scope of financial

management; Key decisions of Financial Management. Risk-return and value of the firm;

functions of finance executive in an organization – recent developments

UNIT II (15 Hours)

Capital Structure Decisions: Meaning and significance of capital structure – Capital structure

vis-à-vis financial structure – capital structure patterns – Designing optimal capital structure –

Constraints – Various capital structure theories. Cost of capital: Factors affecting cost of

capital – Measurement of cost of capital – Weighted average cost of capital – Marginal cost

of capital;

UNIT III (15 Hours)

Types of Financing: Different sources of finance – Equity – Non-voting preference shares –

Debentures and bonds – Company deposits – Term loans from financial institutions and

banks – Internal funds as a source of finance – Dividend policy and retention of profits – Bonus shares – deferred payment arrangements – Capital Budgeting Decisions –

Techniques of capital budgeting.

UNIT IV (15 Hours)

Dividend Policy: Introduction; types, determinants and constraints of dividend policy –

Different Dividend theories — Walter’s Model, Gordon’s Model and Modigliani-Miller

Hypothesis of dividend irrelevance. Leverages – Operating, Financial and Combined

UNIT V (15 Hours)

Working Capital Management and Control: Working capital - Meaning– Types –

Determinants – Assessment of working capital requirements – Operating cycle concept and

applications of quantitative techniques – Management of working capital – cash, receivables, inventories; financing of working capital– Banking norms and macro aspects of working

capital management.


TEXT BOOK:

1. Sharma R K, Gupta ―Financial Management‖, Kalyani Publishers, 2009, 2nd

Edition,

REFERENCE BOOKS:

1. Prasanna Chandra, ―Financial Management: Theory & Practice‖, Tata McGraw Hill 8th

Edition, 2013 2. Khan & Jain , ―Financial Management‖, Tata McGraw-Hill,4th edition 2013

SEMESTER – III

PART III - AUDITING AND ASSURANCE



Course Objective: To understand objective and concepts of auditing and gain working

knowledge of generally accepted auditing procedure and techniques

22

Skill set to be acquired: skills needed to apply them in audit and attestation engagements

and solving simple case – studies.

UNIT I (12 Hours)

Auditing Concepts: Meaning and Nature of Auditing – Definition of Auditing – Scope of

Auditing. Differences between Accountancy and Auditing – Auditing and Investigation –

Main object of an Audit – Detention and Prevention of Errors, Fraud – Advantages of an Audit

UNIT II (12 Hours)

The Auditor – Qualifications and disqualifications of an Auditor - Appointment of auditors –

Removal of auditors, powers and duties of auditors - Company Audit & Audit Report -

Disclaimers, Adverse opinion, disclosure, reports and certificates.

UNIT III (12 Hours)

Auditing and Assurance Standards: Role of International Auditing and Assurance standards

Board in India, Audit planning, Audit programme – Audit working papers.

UNIT IV (12 Hours)

Internal Control: Elements of internal control, Review and documentation, Evaluation of

internal control system, internal control questionnaire, Internal control check list, test of

control, concept of internal audit – Internal control and computerized Environment.

UNIT V (12 Hours)

Vouching: Vouching the debit and credit side of the Cash Book – Vouching Cash and Credit

Purchases – Vouching of Cash and Credit Sales- Audit of assets and liabilities. Auditing of

various service institutions - Educational Institutions –Hotels –Clubs-Hospitals-Leasing Companies.

TEXT BOOK:

1. R.G.Sexena,‖ Principles and Practice of Auditing ―,Himalaya Publishing House,7th

Edition,2007.

REFERENCE BOOK:

1. Kamal Gupta ,‖ Contemporary Auditing ―, Tata Mcgrew Hill Publishing Compnay

Ltd,New Delhi,6th

Edition ,2006

2. B.N.Tandon, S.Sudarshanam, S.Sundara babu,‖A Handbook of Practical Auditing

―,sultan Chand and Company,New Delhi,13th

Edition.

SEMESTER – III

PART III – ALLIED: BUSINESS STATISTICS



Course Objective: To enable the students to acquire knowledge about statistical tools.

Skill set to be acquired: On successful completion of the course the students will be able to

apply Correlation and Regression tools, to study trend analysis and to calculate various index

numbers.

UNIT I (15 Hours)

Measures of central Tendency – Mean, Median, Mode ; HM , GM – problem.

UNIT II (15 Hours)

Measures of Dispersion: Range, M.D, Q.D, S.D, C.V, Measures of skewness – Pearson’s

coefficient of skewness, Bowleys coefficient of skewness.

23

UNIT III (15 Hours)

Index numbers – Weighted and Unweighted Index numbers – Cost of living Index number –

– Ideal index number – Laspeyre’s , Paasche’s, Fisher’s, Marshal – Edgeworth, Bowley’s,

Kelley,s index numbers.

UNIT IV (15 Hours)

Time series: Defnition – Uses & Components of Time series – Calculating Secular trend

using method of moving averages and the method of least squares, Calculating seasonal

fluctuations using the method of simple averages.

UNIT V (15 Hours)

Correlation: Definition Types of correlation, Karl Pearson’s correlation – Rank correlation:

Defnition and calculation when ranks are not repeated. Regression: - Regression: Defnition -

Regression lines – uses, Regression coefficients – simple problems.

TEXT BOOK:

1. P. A. Navintham, Business Mathematics and Statistics, Jai Publishers, 2010.

REFERENCE BOOKS:

2. P.R. Vittal, Mathematical Statistics, Margham Publications, 2004.

SEMESTER – III

PART IV (SBE) - BUSINESS VALUATION MANAGEMENT

Course Code: BPA3T55 Credits: 2 Total Instructional hours: 60

Course Objective: To gain knowledge in different techniques of valuation of assets and

liabilities and to understand the legal implications of merger and acquisitions. Skill set to be acquired: On successful completion of the course the students are expected to acquire skills related to valuations of various assets and Liabilities.

UNIT I (12 Hours)

Principles and techniques of valuation - Asset valuation-Earnings valuation - Cash flow

valuation - Other valuation basis- Efficient market hypothesis - Impact of changing capital

structure on the market value of the company - Priorities of different stakeholders in terms of

business valuation.

UNIT II (12 Hours)

Mergers and Acquisitions - The strengths and weaknesses of various valuation method

UNIT III (12 Hours)

Valuation of Assets and Liabilities: Valuation of fixed assets - Valuation of investments -

Valuation of options – Economic Value Models

UNIT IV (12 Hours)

Valuation of intangibles and accounting standards - Forms of intellectual property and

methods of valuation - patents and copyrights

UNIT V (12 Hours)

Valuation of goodwill – Valuation of Shares - Valuation of brands - Valuation of real estate


TEXT BOOKS

1. Robert F. Reilly and Robert P. Schweihs, Handbook of Business Valuation and

Intellectual Property Analysis, Published McGraw-Hill. ( 2004)

REFERENCE BOOKS

1. Gupta, G.C, Valuation of Immovable Properties, Bharat Law House, New Delhi.

2. Banerjee, D.N Principles and Practice of Valuation, ELH, Calcutta.(2005)

24

SEMESTER – III - \d]whk] gUtk;

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Course Code: BPA3T56A


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SEMESTER – III - \d]whk] gUtk;

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Course Code: BPA3T56B


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25

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SEMESTER – III

PART IV - NON MAJOR ELECTIVES: ENGLISH FOR COMPETENCY – I

Course Code: BPA3T36C

Credits: 2 Total Instructional hours: 27 Course Objective: To prepare students for competitive examination and interviews Skill set to be acquired: On successful completion of the course, the students should have acquired confidence for facing interview

UNIT I Grammar (6 Hours)

Number - Subject - Verb Agreement- Articles - Sequence of tenses- Common Errors

UNIT II Word Power (6 Hours)

Idioms and phrases - One word substitutes – Synonyms - Antonyms -Words we often confuse

- Foreign words and phrases – Spelling

UNIT III Reading and Reasoning (5 Hours)

UNIT IV Writing Skills (5 Hours)

Paragraph - Précis writing - Expansion of an idea - Report writing - Essay - Letters - Reviews (Film and Book)

UNIT V Speaking (5 Hours)

Public speaking - Group Discussion - Interview - Spoken English

SUGGESTED READING

1. English for competitive Examination, V. Saraswathi and Maya K. Mudbhatkal, Emerald

Publishers, 2005

SEMESTER – IV

PART III - COST ACCOUNTING



Course Objective: On the successful completion of this paper, the students will get an

opportunity to examine and apply appropriate concepts about cost accounting effectively.

Skill set to be acquired: To gain working knowledge of cost accounting and their application

to different practical business related problems.

26

UNIT I (15 hours)

Cost Accounting – Meaning and Definition – Objectives – Difference between Financial and

Cost accounting – Relationship with Management Accounting – Cost Accounting

Standards - Installation of Costing System – Elements of Cost – Cost concepts and Classifications – Preparation of Cost sheet and tenders.

UNIT II (15 hours)

Material Classification – Fixation of Maximum, Minimum and Reorder level – Economic

Order Quantity. Pricing of Material Issues – FIFO – LIFO – Average Cost Method –

Periodical and Perpetual Inventory – Transfer Price Costing – Activity based Costing – Balanced Score Card.

UNIT III (15 hours)

Classification of Labour – Wage Payment – Time rate and Piece rate System – Premium and

Bonus Plan. Idle Time – Over Time – Merit Rating – Time and Motion Study – Labour

Turnover

UNIT IV (15 hours)

Meaning and Classification of Overheads – Allocation and Apportionment of Overheads.

Integral Accounting – Features – Advantages – Pre –requisites – Working Mechanism –

Journal Entries- Interlocking Accounts. Reconciliation of Cost and Financial Accounting.

UNIT V (15 hours)

Method of Costing –Job costing – Batch costing - Process Costing – Process Losses – Joint

Product Costing – By-Product Costing – Distinction between By-Products, Main Products

and Joint Products. Contract Costing .


TEXT BOOK: 1. M.N. Arora, Cost Accounting – Theory and Problems, Fifth Revised Edition, Sultan

Chand and Sons Publishers,10th

edition 2009

REFERENCE BOOKS:

1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers.

Edition 2010.

2. S.P.Jain, K.L. Narang, Cost Accounting, Kalyani Publishers. Edition 2010.

3. B.S.Kanna, I.M. Pandey, G.K. Ahuja, M.N.Arora,Practical Costing, Sultan Chand &Sons.

Edition 2009.

SEMESTER – IV

PART III - CORPORATE ACCOUNTING – I



Course Objectives: To enable the students to be aware on the Corporate Accounting in

conformity with the provision of the Companies Act.

Skill set to be acquired: On Successful completion of this Course, the student should have

knowledge on the practice prevailing in the Corporate world.

UNIT I (15 Hours)

Issues of shares at par, discount & premium, forfeiture, reissue of shares- Bonus issue and

right issue- Redemption of Preference of shares- Accounting for employee stockoption plan,

Buy back of securities,

UNIT II (15 Hours)

Issue and redemption of debentures.

27

UNIT III (15 Hours)

Underwriting of shares and debentures - Profit (Loss) prior to incorporation.

UNIT IV (15 Hours)

Preparation of financial statements – Statement of Profit and Loss Account, Balance Sheet

and Cash Flow Statement(AS3)

UNIT V (15 Hours)

Accounting involved in liquidation of companies-Statement of Affairs (including

deficiency/surplus accounts) - Liquidator’s statement of account of the winding up.


TEXT BOOKS

1. S.P. Jain & K. L. Narang, Advanced Accounting, kalyani Publishers, Ludhiana, New

Delhi, Second Edition-2008

REFERENCE BOOKS

1. Gupta &Radhasamy, Advanced Accountancy- Volume II, Sultan Chand & Company Ltd,

7361 Ram Nagar, New Delhi- 110 055. Edition- 2008 2. Shukala. M.C. Grewal. T.S. & Gupta. S.L. , Sultan Chand & Company Ltd, 7361 Ram

Nagar, New Delhi- 110 055. Edition- 2001 3. T.S.Reddy & A. Murthy Corporate Accounting, Margham publishers, 24, Rameshwaram

Road, T. Nagar , Chennai-600 017, Edition- 2007

SEMESTER – IV

PART IV (SBE) - MARKETING MANAGEMENT



Course Objective: To get basic knowledge of concepts, principles, tools and techniques of

marketing.

Skill set to be acquired: After completion of this course students must have through

knowledge in Marketing Management.

UNIT I (10 Hours)

Overview of Marketing Management - Nature, scope and importance of marketing - Modern

marketing concept - Marketing management - Marketing management responsibilities -

marketing mix - Marketing organization - Forms of marketing organization - Responsibilities of marketing manager.

UNIT II (10 Hours)

Marketing Environment and Market Segmentation - Nature of marketing environment -

marketing management and its environment - Trends in marketing environment - Customer

demand - Market segmentation – Benefits - Strategic option - Segmentation success criteria -

Bases for market segmentations - Personal characteristics - Customer response.

UNIT III (10 Hours)

Buying Behaviour and Sales Forecasting Buyer behavior - Determinants - Economic model -

psychological model - Social and culture influences on buying behaviour - Howard sheth

model of buying behavior - Organizational buying behavior - Sales forecasting - Uses, roles and methods of sales forecasting.

28

UNIT IV (10 Hours)

Developing Market Strategies Meaning of product Development - Steps in new product

development - Product life cycle and marketing strategies in each stage - Product

Management - Product differentiation - Product deletion – Challenges in new product Development

UNIT V (10 Hours)

Marketing and Society Consumer protection in India - Need and measures of consumer

protection - Consumer protection act 1986 - Marketing of services – Growth – Classifications

- Consumerism - Problems in service organization - Bank marketing - Marketing of health care services - Marketing of express courier services - Green marketing - Rural marketing -

significance of rural marketing - Environment and opportunities of rural marketing -

Problems

TEXT BOOKS:

1. Marketing management: C.B.Memoria & Jostin, Kitab Mahal, Alahabad,7th

Edition 2005.

REFERENCE BOOKS:

1. Marketing Management; Dr.C.B.Gupta & Dr.Rajan Nair, Sultan Chand & sons, New

Delhi.15th

edition (2013).

2. Marketing Management. - S.N.Pillai & Bahavathi. Sultan Chand & sons, New Delhi.,Revised edition 2004.

3. Fundamentals of Marketing: William J.Standon, Mc.Grew Edition-Hill,Inc,New

York,10th

Edition.

SEMESTER IV

PART III – ALLIED: OPERATIONS RESEARCH


Credits : 5 Total Instructional Hours: 75

Course Objectives: To teach the students about the Industrial applications of Operations

Research.

Skill set to be acquired: After the completion of the course the students will be able to solve

problems on LPP models, Transportation model, Assignment model, Queuing model,

PERT& CPM Models, Decision theory models.

UNIT I (15 Hours)

Definition of OR - Characteristics of OR - Scope of OR - Uses and limitations of OR -

Linear Programming Problem: Introduction - Mathematical formulation of the problem -

Graphical method of solving LPP – Simplex method.

UNIT II (15 Hours)

The Transportation problem: Introduction-Mathematical formulation-finding initial basic

feasible solution by NWCR, VAM only- MODI’S method of finding optimal solution (Non-

degenerate problems only). The Assignment problem: Introduction - Mathematical

formulation - Hungarian Assignment method

UNIT III (15 Hours)

Queuing Theory: Introduction - Queuing system - Characteristics of queuing system -

Kendal’s Notation - Classifications of queues - Problems in (M/M/1) : (/FIFO);

(Derivations not included)

UNIT IV (15 Hours)

Game Theory: Introduction - Two person zero sum game - The Maximin - Minimax principle

- saddle point - problems - Pure and Mixed games - Solution of 2 x 2 rectangular games -

Graphical solution of (2 x n) and (m x 2) games.

29

UNIT V (15 Hours)

Network scheduling by PERT & CPM - Introduction - Network and basic components -Rules

of network construction - Time calculation in networks - CPM, PERT calculations.

Note: Problems - 80%, Theory - 20% (Derivations may be omitted for all units).

TEXT BOOK:

Kanti swarup, P. K. Gupta, Man Mohan, Operations Research, S.chand & Sons Education

Publications, New Delhi, 2008.

REFERENCE BOOKS:

1. Premkumar gupta, D.S.Hira, Operations Research, S.chand & Sons Education,2008.

2. Hamdy A. Taha, An Introduction to Operations Research-Pearson’s Education, 2007.

3. J.K. Sharma, Operations Research-Theory of application, Macmillan India Ltd, 2004.

SEMESTER – IV

PART IV (SBE) - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT



Course Objectives: On successful completion of the course the students should have a

thorough understanding about the security analysis and portfolio management.

Skill set to be acquired: On successful completion of the course the students are expected to

acquire diagnostic, analytical and decision making skills related to investments in various

securities.

UNIT I (8 Hours)

Introduction to Investment and Securities – Risk and return – Primary and secondary market

in India – BSE, NSE, SEBI – its functions.

UNIT II (8 Hours)

Economic Analysis – Industry Analysis – Company analysis.

UNIT III (8 Hours) Technical Analysis – Dow Theory – Efficient market theory – Options and futures.

UNIT IV (8 Hours)

Portfolio construction – Markowitz model – Sharpe Index model - Capital Asset Pricing

theory – Portfolio evaluation – Portfolio revision

UNIT V (8 Hours)

Securities Management and Compliances Meaning, need and scope; mechanism for self-

regulation; advantages to company, regulator and investors

Note: The syllabus will have 20% problems and 80% Theory.

TEXT BOOK

1. Security Analysis and Portfolio Management, V.A.Avadhani, Himalaya Publishing

House, 9th

revised edition, 2013.

2. Financial Services- Gurusamy,S, Tata McGraw Hill, New Delhi, (2009)

REFERENCE BOOKS:

1. Security Analysis and Portfolio Management, Punithavathy Pandian, , Vikas Publishing

House Private Ltd., 2nd

edition(2013)

2. Investment Analysis and P Portfolio Management, M.Ranganatham and R.Madhumathi, Pearson Education (Pvt) Ltd., New Delhi. (2009).

3. Security Analysis and Portfolio Management, S.Kevin, Prentice-Hall of India Private

Ltd., New Delhi.11th

edition (2012)

30

SEMESTER – V

PART IV (SBE) - BUSINESS APPLICATION SOFTWARE - MS OFFICE

Course Code: BPA4P56


Course Objective: To enable the students to work with MS – Office

Skill set to be acquired: On Successful completion of the course, the students should be able

to work in MS – Office

MS WORD (12 Hours) 1. Type a Document and make Alignments 2. Prepare a Class Time Table 3. Prepare a Mail Merge for an Interview Call Letter

4. Create a Resume Wizard

5. Design a Cheque Book of a Bank

MS EXCEL (12 Hours) 1. Develop the Students Mark List worksheet and Calculate Total, Average, Pass or Fail

and Rank

2. Draw a Chart to illustrate Class Performance in the Semester 3. Prepare a Payroll of a Concern

4. Prepare Invenroty list

5. Use filter and sort option

MS – POWER POINT (08 Hours)

1. Prepare a Presentation through templates

2. Draw a Organization Chart

3. Prepare department presentation for external expert

MS – ACCESS (08 Hours) 1. Prepare a Students Database 2. Prepare an Inventory Database

Note: The Syllabus has 100 % Practical

SEMESTER – IV - ehd]fhk] gUtk;

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nehf;fk; :jkpH; vGj;Jffspd; rpwgg[/ jkpHh gz]ghL kw]Wk] ,yffpa'fis mwpKfk]

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31

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SEMESTER – IV - ehd]fhk] gUtk;

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SEMESTER -IV

PART V - NON MAJOR ELECTIVE

GENERAL KNOWLEDGE AND ENGLISH FOR COMPETENCY – II


Credits: 2 Total Instructional Hours: 27

Course Objective: To prepare students for competitive examination with general knowledge.

Skill set to be acquired: On successful completion of the course, the students should have

acquired Confidence for facing competitive Examination

UNIT I (6 Hours)

Ancient History (before Mughal Period)

Mughal History British Period

32

Freedom Struggle

Indian Constitution (Indian Policy)

UNIT II (6 Hours)

Indian Geography, Indian Economics, Sports and Awards

UNIT III (5 Hours)

Science and Technology

Chemistry, Physics, Botany, Zoology and Environment Studies

UNIT IV (5 Hours)

Constructing Passages

Comprehension

UNIT V (5 Hours)

Sentence Completion

Spotting Errors

SUGGESTED READING

1. English for Competitive Examination, R. P. Bhatnagar and Rajul Bhargava, Special

Edition Macmillan India Limited, 3rd

edition, 2013

2. Renu General Knowledge Book

SEMESTER IV

PART IV – MATHEMATICS FOR COMPETITIVE EXAMINATIONS

(Common for all UG students including B.Com (Applied Business Accounting), B.Com (Professional Accounting) and B.Com(Business Process out Sourcing) admitted from 2014 onwards)

Credits: 2 Course Code: BPA4T58

Total Instructional Hours: 50

Course Objective: To train the students on quantitative aptitude and verbal reasoning.

Skill sets to be acquired: After the completion of the course the student will gain confidence

and skill to appear for all competitive examinations conducted by central and state

governments.

UNIT I (10 Hours)

Numbers

HCF and LCM of Numbers

Averages

Problem on numbers

Problem on ages

UNIT II (10 Hours)

Percentage

Profit & Loss

Ration and Proportion

Partnership

UNIT III (10 Hours)

Time and work

Pipes and Cisterns

Time and distance

Problem on Trains

33

UNIT IV (10 Hours)

Boats and Streams

Allegation or Mixture

Simple Interest

Compound Interest

UNIT V (10 Hours)

Permutation and Combination

Data Interpretation:

Bar graphs

Pie charts

Line graphs

TEXT BOOK:

―Mathematics for Competitive Examinations‖, Department of Mathematics, Sree Saraswathi

Thyagaraja College, Pollachi, 2015.

REFERENCE BOOKS:

1. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &

Company Ltd, 2012 Edition

2. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.

3. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill

Companies, 2006.

SEMESTER – V

PART III - CORPORATE ACCOUNTING – II



Course Objectives: On Successful completion of the course the students should have the

thorough knowledge of corporate accounting and its application

Skill Set to be Acquired: On successful completion of the course the students should comply

with the practice in the corporate World.

UNIT I (15Hours)

Accounts of Banking Companies: Introduction-Preparation of Final Accounts of Banking

companies-classification of Advances- Provisioning of Advances -Form A- Form B -

Preparation of profit and loss A/C and Balance Sheet with schedule as per format.

UNIT II (15 Hours)

Accounts of Insurances Companies: Introduction - Life Insurance - Life Insurance fund

valuation - Balance Sheet - Preparation of Final accounts - Life insurance revenue account -

Balance Sheet - Form F - Form B - Form C - General Insurance - Preparation of revenue A/c;

Profit and Loss A/C . and Balance Sheet in prescribed format by IRDA - Mandatory

Disclosure – Accounts of Electricity Company

UNIT III (15 Hours)

Holding Companies: Introduction-Statutory definition-Requirements of sec 212 -

Consolidated Balance sheet-Miscellaneous Adjustments-Consolidated Financial Statements

(IAS-3) –Accounting standard 21 .

UNIT IV (15 Hours)

Amalgamation – absorption – Internal reconstruction and capital reduction

UNIT V (15 Hours)

Inflation Accounting: International Financial Reporting Standards – Meaning - Objectives –

34

Standard setting process – IFRS frame work - Human Resource Accounting - Methods of

computation of Inflation Accounting.


TEXT BOOKS:

1. S.P.Jain &K.L.Narang :Advanced Accountancy Volume 2- Kalyani Publishers-17-th

revised edition,2008

REFERENCE BOOKS:

1. Shukla & Grewal: Advanced Accounts-Sultan Chand & Sons.publications, 14’Th edition.

2. Dr S.KR Paul-Accountancy .New Central Book Agency (p) Ltd.(2001)

SEMESTER – V

PART III - BANKING THEORY, LAW AND PRACTICE



Course Objective: To provide good understanding of the role of banking, regulations,

Development and services.

Skill set to be acquired: After the successful completion of the course the students should have

the thorough knowledge on the banking systems.

UNIT I (12 Hours)

Introduction to banking = RBI: Evolution of central bank – Banking Regulations Act, 1949 –

Organisational structure of RBI – Functions of RBI and Commercial Banks – Credit Creations of

RBI – Credit Control Measures – Monetary Policy and its objectives - Relationship between RBI and Commercial Banks.

UNIT II (12 Hours)

Definition of banker and customer – Relationship between Banker and customer – Legal frame

work – termination of relationship – Garnishee Order – Bankers Right of Lien– General procedure

for opening a savings, current and fixed deposit Account – Special types of customers.

UNIT III (12 Hours)

Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its kinds –

Crossing, Endorsement, Material Alteration – Collection and payment of Cheque – Refusal or

bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties involved – Difference between Bill and Cheque.

UNIT IV (12 Hours)

Meaning of Development Banking - Development banking Vs Commercial Banking –Growth and

Role of Development Banks in Economic Development –– IFCI – IDBI – SIDBI – ICICI – SFCs –

EXIM Banks – UTI, LIC, and GIC – National banks for Agriculture and Rural Development.

UNIT V (12 Hours)

Banking Sector Reforms in India: Recommendations of Narasimham Committee (Phase-I) -

Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-line/Internet

Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross Settlement

(RTGS) System, Negotiated Dealing System (NDS), Centralized Funds Management System

(CFMS), National Financial Switch (NFS), and Inter Bank Funds Transfer Processor (IFTP) –

Immediate Payment Service (IMPS) – Cyber Law in practice.

Text book:

1. Gordon & Natrajan, “Banking Theory, Law & Practice”, Himalaya Publishing

House, 24th

Edition, 2015.

35

Reference books:

1. P.N.Varshney, “Banking Law and Practice”, Sultan Chand & Sons Publishing House,

New Delhi, 18th

Edition 2000. 2. Shekhar and Shekhar, “Banking theory and Practice”, UBS Publishers, 18

th Edition

3. K.C.Shekar, Lekshmy Shekar, “Banking theory and Practice”, Vikas Publishing

House Pvt.Ltd., 19th

Edition 2007.

SEMESTER – V

PART III – INCOME TAX LAW AND PRACTICE – I



Course Objective: To impart the knowledge about Income Tax Law and Practices in India.

Skill set to be acquired: On the completion of the course the students should be aware of the

computation of tax liability of person.

UNIT I (15 Hours)

Taxes- Meaning- Types – Direct Taxes and Indirect Taxes - Merits and Demerits of Direct

Taxes. Conceptual Frame Work of Income Tax in India- Important Definitions under the

Income Tax Act 1961- Assessee - Assessment, - Person - Assessment Year - Previous Year. Classes of Assessee – Residential status-Agricultural Income –Exempted Incomes.

UNIT II (15 Hours)

Computation of Income under the Head Salary- Allowances - Perquisites - Profit in lieu of

salary . Computation of Income under the Head House Property: Basis of Charge –

Computation of House Property Income.

UNIT III (15 Hours)

Computation of Income under the Business and Profession: Basis of Charge of Business

Income- Problem on Computation of Business Income- Income from Profession- Basis of

Charge

UNIT IV (15 Hours)

Computation of Income under the Head Capital Gains: Meaning and Definition of Capital

Gain- Basis of Charge- Concepts and Meaning of Capital Asset - Transfer - Consideration -

Various Modes of Acquisition of Capital Asset - Kinds of Capital Gain – Long Term and

Short Term- Taxation of Capital Gains .Income from Other Sources: Dividend- Interest on

Securities including Grossing Up – Family Pension – Bank Interest-Casual Income- Lottery

Winning, Race Winning.

UNIT V (15 Hours)

Deductions allowed under the Head- Provisions regarding Set Off and Carry Forward of

Losses - Computation of Gross Total Income.

Distribution of Marks: 40% Theory & 60% Problems.

TEXT BOOK:

1. Income Tax – Law & Practice –Gaur & Narang* Relevant Assessment Year.

BOOKS FOR REFERENCES:

1. Direct Taxes : B.B. Lal * Relevant Assessment Year.

2. Income Tax Law and Practice : Dr. H.C.Mehrotra * Relevant Assessment Year.

3. Tax Laws : Dinkar Pagare * Relevant Assessment Year.

4. Income Tax : Bhagavathi Prasad * Relevant Assessment Year.

36

SEMESTER – V

Elective – A1: COMMERCIAL LAW



Course Objective: To enable the students to understand the fundamentals of law relating to

commercial activities.

Skill set to be acquired: On successful completion of this course, the student should be well

versed in basic provisions regarding legal frame work governing the business world

UNIT I (15 Hours)

Law – Meaning and Objects – Mercantile Law, Meaning – Sources of Contracts –

Classification of Contracts – Essentials of a Valid Contract – Offer, Acceptance, Legality of

Object and Consideration – Void Agreement.

UNIT II (15 Hours)

Capacity to Contract: Free consent – Quasi Contracts – Contingent Contracts – Performance

of Contract – Discharge of Contract – Remedies for breach of Contract.

UNIT III (15 Hours)

Contract of Agency: Kinds of Agency – Rights and Liabilities of Principal and Agent –

Termination of Agency. Indian Partnership Act 1932 - Rights and Liabilities of Partners -

Dissolution of Partnership Firm

UNIT IV (15 Hours)

Contract of Indemnity and Guarantee – Rights and Liabilities of Surety – Discharge of Surety

– Bailment – Rights and Duties of Bailor and Bailee – Pledge by Non - Owners. Pawn (or)

Pledge - Rights of Pawnee – Rights and Liabilities of Finder of Lost Goods

UNIT V (15 Hours)

Law of Sale of Goods – Distinction Between Sale and Agreement to Sell – Conditions and

Warranties to sell – Transfer of Ownership – Transfer of Title by Non - owners –

Performance of Contract of Sale – Rights and Duties of Buyer& seller – Rights of Unpaid Seller

TEXT BOOK:

N.D.Kapoor, “Business Laws”, Sultan Chand & Son, 23 Daryaganj, New Delhi, 6th

Edition 2013

.REFERENCE BOOKS:

1. M.C.Kuchhal, “Mercantile Law”, Vikas Publications Ltd, New Delhi, 8th

Edition 2013.

2. K.R.Bulchandani, “Business Law”, Himalaya Publishing House, 2nd

Edition 2002.

3. R.S.N. Pillai & Bagavathi, “Business Law”, Sultan Chand & Company Ltd,

3rd

Edition 2014.

SEMESTER – V

Elective – B1: MANAGEMENT INFORMATION SYSTEM


Credits: 5 Total Instructional hours: 75 Course Objective: To know the Integration of Business Information through Computers. Skill set to be acquired: After the successful completion of the course the student must be aware of utilization of business information for decision making

UNIT I (15 Hours)

Management Information System : Meaning – Features – Characteristics of a system - Types

of System - Requisites of an effective MIS –MIS Model – Components –Subsystems of an

MIS – Role and Importance – Limitation of MIS

37

UNIT II (15 Hours)

Corporate Planning for MIS – Growth of MIS in an Organization- System Concepts –

Elements of a System-–Categories of Information System – System Development Life Cycle

– System Enhancement

UNIT III (15 Hours)

Information Systems in Business and Management: Transaction Processing System:

Information Repeating and Executive Information System

UNIT IV (15 Hours)

Database Management Systems – Conceptual Presentation – Client Server Architectures

Networks

UNIT V (15 Hours)

Functional Management Information System: Financial – Accounting – Marketing –

Production – Human resource

TEXT BOOK:

Aman Jindal, ―Management Information System‖, Kalyani Publishers, New Delhi, 2003.

REFERENCE BOOKS:

Gorden B. Davis & Margrethe H. Olson, “Management Information System”, Mc Graw –

Hill Publishing, New Delhi, 3rd

Edition 2008.

SEMESTER – V

Elective – C1: BRAND MANAGEMENT



Course Objective: To teach the importance of brand and its impacts among the customers

Skill set to be acquired: Skills to be acquired: On successful completion of the course the

students should have understood

The importance of branding

The brand positioning and creating brand image

The value of the brand towards the growth of the organization

UNIT I (15 Hours)

Introduction- Basic understanding of brands – concepts and process – significance of a brand

– brand mark and trade mark – different types of brands – family brand, individual brand,

private brand – selecting a brand name – functions of a brand – branding decisions –

influencing factors.

UNIT II (15 Hours)

Brand Associations: Brand vision – brand ambassadors– brand as a personality, as trading

asset, Brand extension – brand positioning – Brand image building

UNIT III (15 Hours)

Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes

– brand equity – role of brand manager – Relationship with Manufacturing - marketing-

finance - purchase and R & D – brand audit

UNIT IV (15 Hours)

Leveraging brands – Brand extensions, extendibility, merits and demerits – Line extensions,

line trap – Co-branding and licensing brands

UNIT V (15 Hours)

Brand Strategies: Designing and implementing branding strategies .

38

TEXT BOOK:

Kevin Lane Keller, M.G.Parameswaran, Isaac Jacob,“Strategic brand Management”,

Pearson Education, 3rd

Edition 2015.

REFERENCE BOOKS:

1. Kapferer Jean Noel, “Strategic brand Management”, Kogan Page India Pvt Ltd., 2nd

Edition, 2009. 2. S.Ramesh Kumar, “Managing Indian Brands, Marketing Concepts and Strategies”,

Vikas Publishing House, 2007.

SEMESTER – V

PART IV (SBE) - BUSINESS APPLICATION SOFTWARE - TALLY

Course Code: BPA5P55

Credits: 2 Total Instructional hours: 50 Course Objective: To enable the students to work with Tally Skill set to be acquired: On Successful completion of the course, the students should be able to work in Tally

Tally (50 Hours) 1. Creating a new Company 2. Create Ledger for a Caompany 3. Create Voucher for a Company

4. Prepare Cash Book

5. Prpare Bank book

6. Prepare Final Account

7. Prepare Bank Reconciliation Statements

8. Prepare Cash Flow Statements

9. Prepare Inventory Account

10. Prepare ratio analysis

Note: The Syllabus has 100 % Practical

SEMESTER – V

PART IV (SBE) – STRATEGIC MANAGEMENT



Course Objective: On successful completion of the course the students should have a

thorough understanding about the Strategic Management.


acquire diagnostic, analytical and decision making skills related to Strategic Management.

UNIT I (8 Hours)

Business Policy and Strategic Management: Meaning and Nature - Vision and Mission and

Objectives of the Firm- Strategic Levels in the Firm- Strategic Planning Process.

UNIT II (8 Hours)

Strategic Analyses: Porters approach - Experience curve analysis – SWOT analysis – BCG

approach

UNIT III (8 Hours)

Formulation of Strategy: Meaning and stages – strategic formulation – functional strategy –

marketing strategy – financial strategy- production strategy – logistics strategy

UNIT IV (8 Hours)

Strategic Implementation and Control : Meaning – Steps in implementation – Approaches

towards implementation – types of control

39

UNIT V (8 Hours)

Strategic Diversification: Merger and Acquisition – turnaround management – Evaluation

and control of strategy – Types and Benefits of strategy

TEXT BOOKS :

1. Strategic planning & management ,P.K.Ghosh, Sultan chand & sons, (10th

edition,

2006).

REFERENCES BOOKS:

1. Strategic Management , Ronflavel & John Williams, Prentice Hall publications Rev

edition, (1996)

2. Business Policy and Strategic Management P.Subba rao, Himalaya Publishing House

(reprint 2003)

3. Business Policy and Strategy Jauch R Lawrence glueck William,Tata Mc Graw hill

Publication(6th

edition, 2006)

SEMESTER – V

PART III - SUMMER INTERNSHIP TRAINING

GUIDELINES FOR THE INTERNSHIP PROGRAMME

Credits: 1 Course Code: BPA5R27 Objective: To give optimum exposure on the practical side of Commerce and Industry.

1. Duration of the internship training is 15 days during the Summer Vacation which falls at

the end of the 4th

Semester.

2. The departments concerned will prepare on exhaustive panel of Institutions. Industries

and practitioners.

3. The individual student has to identify the institution / industry / practitioners of their

choice and inform the same to the HOD / Staff-in-charge.

4. The students hereafter will be called as Trainees should maintain a work diary in which

the daily work done should be entered and the same should be attested by the section in-

charge.

5. A detailed outline of the job to be done, sections in which they have to be attached both

in the office as well as in the field, should be provided to each student.

6. The trainees should strictly adhere to the rules and regulations and office timings of the

institutions to which they are attached.

7. The trainees have to obtain a certificate on successful completion of the internship from

the chief executive of the organization.

8. Monitoring and inspection by staff on a regular basis.

9. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.

10. Report writing manual and format should be prepared by the respective departments.

11. Specimen forms are to be attached wherever it is necessary.

12. Report evaluation: External Viva-Voce examination will be conducted and marks will be

provided as follows: Viva- Voce -10 marks Project report- 40 marks.

13. Report should be submitted in the 5th

Semester.

14. Expected outcome of the internship training is given separately.

40

SEMESTER – V

PART V - EXTENSION ACTIVITIES

Course Code: BPA5P28 Every student shall participate compulsorily for period of not less than two years (4 Semesters) in any one of the following programmes.

NSS

NCC

Sports

YRC

Other Extra curricular activities.

The student’s performance will be examined by the staff in-charge of extension activities

along with the Head of the respective department and a senior member of the Department on

the following parameters. The marks shall be sent to the Controller of Examinations before

the commencement of the final semester examinations.

20% of marks for Regularity of attendance 60% of marks for Active Participation in classes/camps/games/special

Camps/programmes in college District/ State/ University activities.

10% of marks for Exemplary awards/Certificates/Prizes.

10% of marks for Other Social components such as Blood Donations, Fine Arts, etc.

The above activities shall be conducted outside the regular working hours of the college. The

marks sheet will carry the following remarks as per the following mark range.

A-Exemplary - 80 and above

B-very good - 70-79

C-good - 60-69

D-fair - 50-59

E-Satisfactory - 40-49

This grading shall be incorporated in the mark sheet to be issued at the end of the semester.

(Handicapped students who are unable to participate in any of the above activities shall be

required to take a testin the theoretical aspects of any one of the above fields and be graded

and certified accordingly)

SEMESTER – VI

PART III - MANAGEMENT ACCOUNTING



Course Objective: To apply various management accounting techniques to all types of

organizations for planning, decision making and control purposes in practical situations.

Skill set to be acquired: After the successful completion of the course the students should

have the thorough knowledge on the management accounting techniques in business decision

making.

UNIT I (15 Hours)

Meaning, Scope, Objectives and Limitation of Management Accounting; Distinction

between: Financial accounting and Management accounting, Cost accounting and

Management accounting; Role of Management Accounting in Decision Making; Tools and

Techniques of Management Accounting; Functions and Duties of Management Accountant.

UNIT II (15 Hours)

Analysis and Interpretation of Financial statements: Ratio Analysis, meaning, Objective,

Advantages and its limitations. Classification and computation of ratios.

UNIT III (15 Hours)

Fund Flow Analysis: Concept of Fund, Meaning of flow of fund, Objectives, Techniques and

41

preparation of Fund Flow Statement, Uses and Limitation of Fund Flow Statement

Standard costing and variance analysis: Meaning of Standard Costing - Applications of

Standard Costing - Advantages and Limitations of Standard Costing - Establishment of

Standard costing System - Variance analysis: Material and Labour variances.

UNIT IV (15 Hours)

Budget and Budgetary control-Essentials-Types of budget- Purchase – Material - Production

– Sales – Cash –Flexible and Master budget - Zero Base Budgeting –Meaning and

importance.

UNIT V (15 Hours)

Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features –

Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost volume- profit

Analysis – Applications of Marginal costing for Business Decision making.


TEXT BOOKS:

1. Management Accounting - R.K.Sharma & Shashi K.Gupta Ed 2. New Delhi. Kalyani,

12th

edition 2013

2. Management Accounting – A.Murthy & S.Gurusamy (2009)

BOOKS FOR REFERENCE:

1. Management Accounting -S.N.Maheswari,vikas Publishing House (2009)

2. Management Accounting - R.S.N.Pillai and Bagavathy, S. Chand & Company Limited, 2006

3. Management Accounting - Khan & Jain Tata Mcgrew Hill Publishing Compnay

Ltd,New Delhi,6th

Edition ,2013

SEMESTER – VI

PART III – INCOME TAX LAW AND PRACTICE – II



Course Objective: On the Completion of the Course the Participants should be aware of the

Avenues of Tax Assessment of PFAS,PFAOP,HUF and administrative of taxable authorities

and service tax.

Skill sets to be acquired: On successful completion of the course the students are expected

to acquire the knowledge of taxation

UNIT I (15 Hours)

Assessment Procedures – Types of Assessment - collection and recovery of Tax –Advance

payment of Tax, TDS, PAN, TAN

UNIT II (15 Hours)

Deductions allowed as per Chapter VI A and Section 80 – Assessment of Individuals - Tax

Liability.

UNIT III (15 Hours)

Assessment of partnership firms- Assessment of PFAOP- Charging Provisions &

Computation of Taxable Income- Deductions allowed-Computation of Tax Liability.-

Assessment of HUF.

UNIT IV (15 Hours)

Assessment of Companies- Scope of Gross Total Income- Taxable Income, Tax Liability –

Concept and Application of Minimum Alternate Tax(MAT) , Assessment of Charitable

Trusts

42

UNIT V (15 Hours)

Administrative, Judicial Authorities of Income Tax- Powers, Duties – Penalties for offence

under IT Act

Distribution of Marks: 40% Theory & 60% Problems.

TEXT

BOOK:

1. Income Tax – Law & Practice –Gaur & Narang* Relevant Assessment Year.

BOOKS FOR

REFERENCES:

1. Direct Taxes : B.B. Lal * Relevant Assessment

Year.

2. Income Tax Law and Practice : Dr. H.C.Mehrotra * Relevant Assessment

Year.

3. Tax Laws : Dinkar Pagare * Relevant Assessment

Year.

4. Income Tax : Bhagavathi Prasad * Relevant Assessment

Year.

PART III – Core 14- CUSTOMS DUTY AND GOODS AND SERVICES TAX

(Common for B.Com, B.Com (CA),B.Com(PA), B.Com (ABA),

B.Com(BPS) Programmes)

Course Code: N5BPA6T73

LEARNING OBJECTIVES: To gain knowledge on the principles and provisions relating to customs duty and GST

in India

UNIT - I: (Credit: 12 Hours) Tax

system - canons of taxation - Indian tax system – Indirect Tax review and New GST Policy

introductory remarks.

UNIT - II: (Credit: 12 Hours)

Customs duty – basic concepts – types – valuation – customs procedure, import and export

procedure – powers of officers – levy and exemption –- penalties and offences

– Export promotion scheme, EOU – SEZ – Duty drawback.

UNIT III (Credit Hours: 12)

Meaning of GST – Salient features of GST – Constitutional amendments - subsuming of

taxes – benefits of implementing GST (Dual Model) – Structure of GST: Central GST –

State GST – Integrated GST – Union Territory GST.

UNIT IV (Credit Hours: 12)

Supply of goods and Services: Meaning of supply – Place of supply – principal of supply –

composite supply – mixed supply – outward supply – exempt supply. Registration

under GST: Procedure for registration – compulsory registration – deemed registration

– Exemption from GST registration.

UNIT V (Credit Hours: 12)

Procedure under GST: Procedures relating to levy (CGST and SGST) – Procedure relating

to levy (IGST).Returns filing procedures under GST: Payment procedure under GST -

Input tax credit - Outcome of GST

LEARNING

OUTCOMES On successful completion of this course, the students gain an effective understanding

43

UNIT IV (15 Hours)

Marine and

Calculations

Fire Insurance-Nature-Kinds of Policies-Policies Conditions-Premium

UNIT V (15 Hours)

of the latest GST

law.

TEXT

BOOKS 1. Gurukripa (2017) – “GST SELF LEARNING”, Gurukripa Publications.

Chennai

2. MonishBhalla (2015) – Commercial GST – The Game Changer – Commercial

Law Publishers (India) Pvt. Ltd, New Delhi.

REFERENCE

BOOKS: 1. S.S. Gupta (2017) – GST – Laws and Practice, Taxman’s Publications, New

Delhi.

2. V. Balachandran “Indirect Taxation” Sultan Chand &Kalyani Publishers, 16th edition,

2014.

3. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013

4. Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,

2011.

5. Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai, 2013.

Prepared by : R.Venkatesh

Verified by

Assistant Professor – B.Com Dr. D. Padma, HOD B.Com(ABA)

Dr.I.Siddiq, HOD - B.Com SEMESTER –

VI

Elective – A2: INSURANCE

LAW


Credits: 5 Total Instructional hours:

75

Course Objective: To provide good understanding regarding Insurance and its

uses

Skill set to be acquired: After the successful of the course the students should have the

thorough practical knowledge on Insurance

UNIT I (15 Hours)

Insurance- Meaning, Nature, Significance- Principles-Re-Insurance-Double Insurance-

Nationalisation Vs Privatisation of Insurance business-Insurance Regulatory and

Development Authority Act-Recent developments in the Insurance sector.

UNIT II (15 Hours)

Types of insurance - General insurance - Accident and Motor insurance - Nature, Disclosure,

Contribution-Claims and Recovery

UNIT III (15 Hours)

Life insurance –Nature - Classification of Policies – Annuities - Selection of Risk Calculation

of Premium and Surrender Value

Nature-Risk analysis-Planning Control and Transfer of Risk-Administration of companies’

properties and provisions of adequate security arrangements-Deposit and Credit Insurance-

44

Nature, Terms and Conditions regarding claims and recoveries

TEXT

BOOKS:

1. M.N. Mishra, “Insurance Principles and Practice”, Sulchand chand & Company

Ltd., 21st

Edition, 2014.

2. G.L.Banka, “Innovative theory of Risk Management & Insurance”, Shreenivas

Publications 1st

Published 2012.

REFERENCE

BOOKS:

1. P.Periyasamy, “Principles and Practice of Insurance”, Himalaya Publishing Delhi,

1st

Edition, 2011. 2. G.S Panda , “Principles and Practice of Insurance”, Kalyani Publishing

House, Edition, 2006.

3. S.Arunajatesan, T.R. Viswanathan, “Risk management and Insurance”,

Maemillan publishers,2009.

SEMESTER – VI Elective – B2: E – COMMERCE



Course Objective: To inculcate knowledge on E-Commerce concepts in the present IT

world. Skill set to be acquired: On successful completion of this course, the student should

get complete Knowledge on E-commerce and Real World and Cyberspace problem

awareness.

UNIT I (15 Hours)

E-Commerce-Framework-Classification of Electronic commerce -Anatomy of E-Commerce

Applications- Components of the I way-Network Access Equipment-Internet Terminology.

UNIT II (15 Hours)

Electronic Data Interchange- Benefits-EDI Legal, Security & privacy issues- EDI software

implementation- Value added networks-Internal Information Systems-Work flow

automization and oordination.

UNIT III (15 Hours)

Electronic commerce and the world wide web-Architectural framework for Electronic

commerce-Electronic Commerce application services Data and message security- Encrypted

documents and electronic mail- Hypertext publishing- Technology behind the web

UNIT IV (15 Hours)

Consumer Oriented Electronic Commerce: Consumer Oriented Applications-Mercantile

Process Models-Mercantile Models From the Consumers Perspective- Mercantile Models

from the Merchants Perspective.

UNIT V (15 Hours)

Electronic Payment Systems-Types-Digital Token Based Electronic Payment System-Smart

Cards & Credit Card Electronic Payment Systems -Risk -Designing electronic payment

system

TEXT

BOOK:

Ravi Kalakota &Andrew B.Whinston , “Frontiers of Electronic Commerce”, Dorling

Kindersley (India) Pvt.Ltd, 2013.

45

REFERENCE BOOKS: 1. Bharat Bhasker , “Electronic Commerce”, Tata McGraw Hill Publishing Co Ltd,

New Delhi, 4th

Edition, 2014.

2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”, Tata

McGraw Hill Publishing, New Delhi, 2009

SEMESTER – VI

ELECTIVE – C2: SUPPLY CHAIN MANAGEMENT



Course Objective: To create awareness about the supply chain activities taken in order to

deliver the goods

Skill set to be acquired:On successful completion of the course the students should have a

clear idea of the systems and values of supply chain and have learnt the tools and techniques

for effective supply chain management

UNIT I (15 Hours)

Supply Chain Management – Global Optimisation – importance – key issues – Inventory

management – economic lot size model. Supply contra cts – centralized vs. decentralized

system

UNIT II (15 Hours)

Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on

grocery industry – retail industry – distribution strategies

UNIT III (15 Hours)

Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer

– supplier partnership – advantages and disadvantages of RSP – distributor Integration

UNIT IV (15 Hours)

Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy

decision – e-procurement – frame work of e-procurement

UNIT V (15 Hours)

Dimension of customer Value – conformance of requirement – product selection – price and

brand – value added services – strategic pricing – smart pricing – customer value measures

TEXT BOOK:

Rushton, A., Oxley, J &Croucher, P, “Handbook of Logistics and Distribution

Management”, Kogan Page, 2nd

Edition , 2007.

REFERENCE BOOKS: 1. Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith, “ Designing and

managing the supply chain concepts, strategies and case studies”, 3rd

Edition,

2008.

2. Irwin, “Designing and Managing the Supply Chain: Concepts, Strategies and Case Studies”, McGraw Hill.2006.

2. R.B. Handfield and E.L. Nochols, “Introduction to Supply Chain

Management”, Prentice Hall, 2006.

3..Sunil Chopra and Peter Meindel, “Supply Chain Management: Strategy,

Planning and Operation”, Prentice Hall of India, 3rd

Edition, 2013.

46

SEMESTER – VI

Elective – A3: INDUSTRIAL LAW



Course Objective: To provide good understanding of the role of Industries, Regulations and

Development

Skill set to be acquired: After the successful of the course the students should have

the thorough knowledge on the Industries.

UNIT I (15 Hours)

Factories Act 1948 – Provisions Relating to Health, Safety and Welfare – Employment of

child and young men – Adult workers – Women workers.

UNIT II (15 Hours)

Industrial Disputes Act 1947 – Provision Relating to strike, lockout and retrenchment.

Layoff – closure – Machinery to solve dispute

UNIT III (15 Hours)

Trade unions Act 1926 – Definitions registration - Rights and Privileges – cancellations of

registration – Political fund – Payment of Wages Act 1926 – Permissible deductions –

Time and Mode of payment

UNIT IV (15 Hours)

Payment of Bonus Act 1965-Meaning of Gross profit- computation of available and allocable

surplus – eligibility for bonus – Minimum & Maximum bonus – exemption – applicability

of the act – Employees State Insurance Act 1948 – Definition – Medical mode – Purpose

for which funds can be spent – Benefit.

UNIT V (15 Hours)

The Minimum wages Act 1948 – Workmen’s Compensation Act 1923 – Employers

liability & non-liability - Partial - Permanent- Total Disablement – Accusation diseases

TEXT BOOK:

N.D.Kapoor, “Elements of Industrial Law”, Sultan Chand &Sons, New Delhi, 35th

Edition,2013

REFERENCE BOOK:

N. D Kapoor, “Mercantile Law”, Sultan Chand &Sons, New Delhi, 35th

Edition,2014

SEMESTER – VI

Elective - B3: ENTERPRISE RESOURCE PLANNING



Course Objective: To know the strategic importance of Enterprise Resource Planning

Skill set to be acquired: To know the basics of ERP, To understand the key implementation,

issues of ERP, To know the business modules of ERP, To be aware of some popular products

in the area of ERP, To appreciate the current and future trends in ERP

UNIT I (15 Hours)

ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related

Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining,

OLAP, SCM

UNIT II (15 Hours)

ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology, Hidden

Costs, Organizing the Implementation, Vendors, Consultants and Users, Contracts with

47

Vendors, Consultants and Employees, Project Management and Monitoring.

UNIT III (15 Hours)

THE BUSINESS MODULES: Business modules in an ERP Package, FICO, Manufacturing,

Human Resources, Plant Maintenance, MM Module, Quality Management, Sales and

Distribution

UNIT IV (15 Hours)

The ERP Market: ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards, Oracle, QAD,

SSA

UNIT V (15 Hours)

ERP – Present And Future: Turbo Charge the ERP System, EIA, ERP and E-Commerce, ERP

and Internet, Future Directions.

TEXT BOOK:

Alexis Leon, “ERP Demystified”, Tata McGraw Hill, 2nd

Edition 2011.

REFERENCES BOOKS:

1. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource

Planning”, Thompson Course Technology, USA, 1st

Edition, 2011.

2. Vinod Kumar Garg and Venkitakrishnan N K., “Enterprise Resource Planning –

Concepts and Practice”, 1st

Edition, 2011.

SEMESTER – VI

Elective - C3: HUMAN RESOURCE MANAGEMENT

Course Code: BPA6T55C Credits: 5 Total

Instructional hours: 75

Course Objective: To understand personnel management and its influence on organization.

To learn theories and concepts in human resource management.


know the HRM practices followed in industries and develop their leadership skills.

UNIT I (15 Hours)

Human resource management -Meaning –Features – Objectives and significance of HRM –

Role of HRM in corporate strategic management – HRM functions – Development of HRM.

UNIT II (15 Hours)

Human resource planning – Job analysis – Job description - Selection & Recruitment –

Recruitment practices in India - Interview – Placement Training methods – Promotion

UNIT III (15 Hours)

Performance appraisal – methods – Job evaluation – Job satisfaction – Determinants of job

satisfaction and morale – Motivation –Theories of motivation – Determinants of personality.

UNIT IV (15 Hours)

Leadership – leadership theories - Organization conflict - Conflict management – Group

dynamics

UNIT V (15 Hours)

Discipline – Acts of indiscipline – Grievance – Grievance management – Industrial disputes

– Causes – SettlemŅ搒－ of industrial disputes.

TEXT BOOK:

L.M. Prasad, ―Human Resource Management‖, Sulltan Chand & Sons, 3rd

edition 2010,

reprint 2014.

REFERENCE BOOKS:

1. C.B.Gupta, “Human Resource Management”, Sulltan Chand & Sons, 15th

Edition 2014.

48

2. C.B.Memoria, S.V.Gankar, “Personnel Management”, Himalaya Publishing, Delhi, 30th

Edition, 2014.

3. P.C Tirupathi, “Personnel Management & Industrial Relations”, Sulltan Chand & Sons,

20th

Edition, 2013.

SEMESTER – VI

PART IV (SBE) - CORPORATE COMPLIANCE MANAGEMENT Course Code:

N5BPA6T56

Credits: 2 Total instructional hours: 40 Course Objectives: To provide thorough understanding and appreciation of composite legal

due diligence in regard to certain corporate activities

Skill Set to be acquired: To provide expert knowledge about the Corporate Compliance Management

UNIT I (8 Hours)

Nature, objectives, significance and scope of due diligence; steps in the process of due

diligence. Areas of Due Diligence - Initial Public Offer (IPO), Follow-on Public Offer (FPO),

Rights issue, Employees Stock Option Plans (ESOPs), Preferential Allotment

UNIT II (8 Hours)

Equity shares with differential rights - Issue of debt (both long term & short term) such as

debentures, bonds, warrants etc. Equity shares with preferential rights.

UNIT III (8 Hours)

Compliance Management Concept and significance; systems approach to compliance

management; process of establishment of compliance management system; compliance in

letter and spirit

UNIT IV (8 Hours)

Secretarial Audit Need, objectives and scope; process; periodicity and format for secretarial

audit report; check-list under various corporate laws; share transfer audit; compliance

certificate

UNIT V (8 Hours)

Search / Status Reports Importance, scope; verification of documents relating to charges;

requirements of financial institutions and corporate lenders; preparation of report

TEXT BOOK: 1. Capital Market in India E.Gordon & K. Natarajan, Himalaya Publishing ( 2000).

REFERENCE BOOK 1. Guide to Indian Capital Market Sanjeev Aggarwal Bharat Law House 2. SEBI Practice Manual V.L.Iyer Taxman 3. Allied Service SEBI – Law, Practice & Procedure S.Suryanarayanan & V.Varadarajan

Commercial Law Publishers (2003)

----------------------

----------------------------------------------------------------------------------------------------------------

c. CURRICULUM STRUCTURE OF UG PROGRAMS

CURRICULUM STRUCTURE OF UG PROGRAMS

(2015 – 16 Batch onwards)

PART - I

PART - II

PART - III

a. Tamil or

English

1. Core:

2. Allied:

3. Electives

b. Hindi or c. Malayalam or d. French

1. Environmental Studies, Value Education and Human Rights c) English for Competency – I

General Knowledge & English

PART - IV 2. a) Basic Tamil for New Learners or b) Advanced Tamil or

3. Skill Based Courses / Non – Major Electives

4. Yoga

for Competency -II

PART - V

EXTRA CREDIT COURSES

5. Mathematics for Competitive Examinations and Summer Project / Internship

NSS/ Sports Extension Activities

49

----------------------------------------------------------------------------------------------------------------

d. EXAMINATION PATTERN UNDER AUTONOMY

50

UNDER AUTONOMY

1. Pattern of Examinations:

The college follows semester pattern. Each academic year consists of two semesters and each

semester ends with the End Semester Examination. A student should have a minimum of

75% attendance out of 90 working days to become eligible to appear for the examinations.

2. Internal Examinations:

The questions for every examination shall have equal representation from the units of

syllabus covered. The question paper pattern and coverage of syllabus for each of the internal

(CIA) tests are as follows.

First Internal Assessment Test for courses except

Part IV-Non Major Electives (English for Competency – I,

General Knowledge and English for Competency – II) Syllabus : First Two Units

Working Days : On completion of 30 working days, approximately

Duration : Two Hours

Max. Marks : 50

For the First internal assessment test, the question paper pattern to be followed as given

below:

Question Paper Pattern

Section A

Attempt all questions (three each from both units) 06 questions – each carrying one mark 06 X 01 = 06

Multiple Choice

Section B Attempt all questions (two each from both units) 04 questions – each carrying five marks 04 X 05 = 20

Inbuilt Choice [Either / Or]

Attempt all questions

Section C

(Minimum one question shall be asked from each unit)

03 questions - each carrying eight marks 03 X 08 = 24 Inbuilt Choice [Either / Or]

(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === A)

Second Internal Assessment Test for courses except Part

IV-Non Major Elective(English for Competency – I,

General Knowledge and English for Competency – II) Syllabus : Third & Fourth Units



Max. Marks : 50

51

For the First internal assessment test, the question paper pattern to be followed as given

below:


Section A Attempt all questions (three each from both units) 06 questions – each carrying one mark 06 X 01 = 06

Multiple Choice




Section C



(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)

Model Examinations for courses except

Part IV-Non Major Elective :( English for Competency – I,

General Knowledge and English for Competency – II) Syllabus : All Five Units

Working Days : On completion of 85 working days approximately,

Duration : Three Hours

Max. Marks : 75

For the Model Examinations, the question paper pattern to be followed as given below:


Section A Attempt all questions 10 questions – each carrying one mark 10 X 01 = 10

Multiple Choice


Section B


05 questions – each carrying five marks 05 X 05 = 25



Section C



(Reduce these marks to a maximum of 05 i.e., (Marks obtained/75) X 10 === C)

52

Assignments

Each student is expected to submit at least two assignments per course. The

assignment topics will be allocated by the course teacher. The students are expected to submit

the first assignment before the commencement of first Internal Assessment Test and the

second assignment before the commencement of second Internal Assessment Test. Photo

copies will not be accepted for submission.

Scoring pattern for Assignments

Punctual Submission : 2 Marks

Contents : 4 Marks

Originality/Presentation skill : 4 Marks

Maximum : 10 Marks x 2 Assignments = 20 marks

(Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 ====D)

Attendance Mark

Attendance Range Marks

96 % and above - 5 Marks

91 % & up to 95 % - 4 Marks

86% & up to 90 % - 3 Marks

81% & up to 85 % - 2 Marks

From 75 % to 80% - 1 Mark

Maximum - 5 Marks (===== E)

Calculation of Internal Marks for theory courses except

Part IV-Non Major Elective 1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 05 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 10 Marks (C)

3. Assignment : Reduced to a Maximum of 05 Marks (D)

4. Attendance : Reduced to a Maximum of 05 Marks (E)

Internal marks Score: F = (A +B)/2 + C + D + E = 25 Marks

The calculation procedure of the Internal Marks for courses which have

exclusive internal assessment such as Environmental Studies, etc in the following

pattern.

a. Average of Two Cycle tests - For a maximum of 20 Marks

b. Model Examinations - For a maximum of 25 Marks

c. Attendance Marks - For a maximum of 5 Marks

Total - For a maximum of 50 Marks

53

The calculation procedure of internal assessments marks for practical

examinations are based on the following criteria. The assessment is for 40 marks of each

practical course.

a. Record - For a maximum of 8 Marks

b. Average of Two Cycle tests - For a maximum of 10 Marks

c. Model Examinations - For a maximum of 10 Marks

d. Average Lab performance - For a maximum of 12 Marks


The calculation procedure of internal assessments marks for practical

examinations are based on the following criteria. The assessment is for 20 marks of each

practical course.


b. Average of Two Cycle tests - For a maximum of 5 Marks

c. Model Examinations - For a maximum of 5 Marks

d. Average Lab performance - For a maximum of 6 Marks


The Internal assessments marks for project evaluation is based on the following

criteria. The assessment is for 40% marks of each project / internship course.

a. I Review - For a maximum of 10%

b. Pre-Final review - For a maximum of 15%

c. Final review - For a maximum of 15%

Total - For a maximum of 40%

Calculation of Internal Marks for “Yoga” For All UG Programmes

I. THEORY

1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 25 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 25 Marks (C)

Internal marks Score: D = (A +B)/2 + C = 50 Marks

II. PRACTICAL

1. Kayakalpa : 10 Marks

2. Surya Namashkhar : 10 Marks

3. Physical Exercise : 20 Marks

4. Asanas : 10 Marks

Internal marks Score: E = 50 Marks

54

Final Internal Marks for Yoga F = (D + E) / 2

Calculation of Exclusive Internal Marks for “Mathematics For Competitive

Examinations” For All UG Programmes

a) Average of two cycle tests – For a maximum of 25 marks b) Model Examination – For a maximum of 50 marks c) Assignment marks – For a maximum of 05 marks d) Attendance marks – For a maximum of 10 marks e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks

Evaluation system for Part-IV Non Major Elective Course

(English for Competency – I, General Knowledge and English for Competency – II)

The question paper pattern given below shall be followed for Part IV-Non Major

Elective: English for Competency – I. There is no internal mark for this course.

First Internal Assessment Test Syllabus : First Two Units Working Days : On completion of 30 working days, approximately Duration : Two Hours

Max. Marks : 50


Section A Attempt all questions (twenty five each from both units) 100 questions – each carrying half mark 50 X 01 = 50

Second Internal Assessment Test

Syllabus : Third and Fourth Units Working Days : On completion of 65 working days approximately, Duration : Two Hours

Max. Marks : 50



Section A

06 questions – each carrying one mark 06 X 01 = 06

Multiple Choice




Section C



55

Model Examinations Syllabus : All Five Units


Examination : Commences any day from 86th

working day to 90th

working day.


Max. Marks : 75



Section A

10 questions – each carrying one mark1 10 X 01 = 10

Multiple Choice


Section B




Section C

05 questions – each carrying eight marks 05 X 08 = 40 Inbuilt Choice [Either / Or]

The question paper pattern given below shall be followed for Part IV-Non Major

Elective: General Knowledge and English for Competency – II for all UG programs.

There is no internal mark for this course

First Internal Assessment Test Syllabus : First Two Units



Max. Marks : 50


Section A Attempt all questions (twenty five each from both units)

100 questions – each carrying half mark 50 X 01 = 50

Second Internal Assessment Test

Syllabus : Third and Fourth Units Working Days : On completion of 65 working days approximately, Duration : Two Hours

Max. Marks : 50


Section A Attempt all questions (from Unit III) 40 questions – each carrying half mark 20 X 01 =20

Multiple Choice

Attempt all questions (from Unit IV)

Section B



56

Model Examinations Syllabus : All Five Units


Examination : Commences any day from 86th

working day to 90th

working day.


Max. Marks : 75


Section A Attempt all questions (from Unit I,II & III) 40 questions – each carrying one mark 40 X 01 = 40

Multiple Choice

Section B Attempt all questions (from Unit IV & V) 05 questions – each carrying five marks 07X 05 = 35

3. External Examinations:

The external examinations for theory courses will be conducted for 75 % marks, for

all UG and PG degree programs. The external theory examinations will be conducted only

after the completion of 90 working days in each semester.

Normally, the external practical examinations will be conducted before the

commencement of theory examinations. Under exceptional conditions these examinations

may be conducted after theory examinations are over. The external evaluation will be for

60% marks of each practical course.

The external viva voce examinations project work / Internship also will be conducted

after the completion of theory examinations. The external assessment is for 60% marks of the

project work / Internship.

End Semester Examination for courses other than

Part IV-Non Major Elective: English for Competency – I &

General Knowledge and English for Competency – II, in UG and Parallel Programs Syllabus : All Five Units

Working Days : On completion of a minimum of 90 working days.


Max. Marks : 75


Attempt all questions Section A


Multiple Choice


Section B


05 questions – each carrying five marks 05 X 05 = 25 Inbuilt Choice [Either / Or]

57

Attempt all questions Section C


05 questions – each carrying eight marks 05 X 08 = 40


End Semester Examination

Part IV-Non Major Elective: English for Competency – I Syllabus : All Five Units



Max. Marks : 75



Section A


Multiple Choice


Section B




Section C

05 questions – each carrying eight marks 05 X 08 = 40


End Semester Examination

Part IV-Non Major Elective: General Knowledge and English for Competency – II

Syllabus : All Five Units



Max. Marks : 75


Section A Attempt all questions (from Unit I,II & III)


Multiple Choice

Section B Attempt all questions ( from Unit IV & V) 05 questions – each carrying five marks 07X 05 = 35

For Practical examination without coding, 60% of External assessment marks

can be distributed in the following pattern.


b. Algorthim (2) - For a maximum of 24 Marks

c. Execution & Output(2) - For a maximum of 24 Marks


58

RANGE OF MARKS

(In percent)

GRADE POINTS

GRADE

DESCRIPTION

90 - 100 9.0 - 10.0 O OUTSTANDING

80 - 89 8.0 - 8.9 D+ EXCELLENT

75 - 79 7.5 - 7.9 D DISTINCTION

70 – 74 7.0 - 7.4 A+ VERY GOOD

60 – 69 6.0 - 6.9 A GOOD

50 – 59 5.0 - 5.9 B AVERAGE

40 – 49 # 4.0 - 4.9 C SATISFACTORY

00 – 39 0.0 U RE-APPEAR

ABSENT 0.0 U ABSENT

For Practical examination with coding, 60% of External assessment marks can

be distributed in the following pattern.


b. Algorthim (2) - For a maximum of 8 Marks

c. Coding(2) - For a maximum of 20Marks

d. Execution & Output(2) - For a maximum of 20 Marks

Total - For a maximum of 60 Marks For Project work / Internship, Evaluation should be done and viva-voce conducted jointly

by external and internal examiners.

Marks for Evaluation - 80% of the total.

Marks for Viva -Voce - 20% of the total.

80% Marks for Evaluation can be distributed as follows

a. Methodology 20%

b. Application Skill/Tools & Techniques/Analysis 25%

c. Logical Presentation and Result/Future enchancement/Suggestion 25%

d. Regularity with Punctuality 10%

4. Essential conditions for the Award of Degree / Diploma / Certificates:

1. Pass in all components of the degree, i.e., Part–I, Part–II, Part–III, Part – IV and Part–V individually is essential for the award of degree.

2. First class with Distinction and above will be awarded for part III only. Ranking will be based on marks obtained in Part – III only.

3. GPA (Grade Point Average) will be calculated every semester separately. If a candidate has arrears in a course, then GPA for that particular course will not be calculated. The CGPA will be calculated for those candidates who have no arrears at all. The ranking also will be done for those candidates without arrears only.

4. The improvement marks will not be taken for calculating the rank. In the case of courses which lead to extra credits also, they will neither be considered essential for passing the degree nor will be included for computing ranking, GPA, CGPA etc.

5. The grading will be awarded for the total marks of each course. 6. Fees shall be paid for all arrears courses compulsorily. 7. There is provision for re-totaling and revaluation for UG and PG programmes on payment of

prescribed fees. 5. Classification of Successful Candidates [Course-wise]:

59

CGPA

GRADE CLASSIFICATION OF FINAL

RESULT

9.5 to 10.0 O+

First Class - Exemplary * 9.0 and above but below 9.5 O

8.5 and above but below 9.0 D++

First Class with Distinction * 8.0 and above but below 8.5 D+

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

First Class 6.5 and above but below 7.0 A+

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+

Second Class 5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+ #

Third Class 4.0 and above but below 4.5 C #

0.0 and above but below 4.0 U Re-appear

Reappearance is necessary for those who sCore: below 50% Marks in PG **;

those who sCore: below 40% Marks in UG*;

# only applicable for UG programs

Individual Courses

Ci = Credits earned for course “i” in any semester Gi = Grade Point obtained for course “I” in any semester 'n' refers to the semester in which such courses were credited.

GRADE POINT AVERAGE [GPA] = ΣCi Gi ΣCi

Sum of the multiplication of grade points by the credits of the courses

GPA = -------------------------------------------------------------------------------------

Sum of the credits of the courses in a semester

6. Classification of Successful Candidates(overall):

―*‖ The candidates who have passed in the first appearance and within the prescribed

semester of the Programme (Major, Allied: and Elective Course alone) are eligible.

―#‖ Only applicable to U.G. Programme

Σn Σi Cni Gni

CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------

Σn Σi Cn i

Sum of the multiplication of grade points by the credits

of the entire program

CGPA= -----------------------------------------------------------------------------------------------------

Sum of the Courses of entire Program

In order to get through the examination, each student has to earn the minimum marks

prescribed in the internal (wherever applicable) and external examinations in each of the

theory course, practical course and project viva.

60

Normally, the ratio between internal and external marks is 25:75. There is no passing

minimum for internal component. The following are the minimum percentage and marks for

passing of each course, at UG and PG levels for external and aggregate is as follows:

S.No

Program Passing Minimum in Percent

External (75) Aggregate (100)

1 UG Degree 40% (30) 40% (40)

2 PG Degree 50% (38) 50% (50)

However, the passing minimum marks may vary depending up on the maximum marks of each course. The passing minimum at different levels of marks is given in the

following table:

S.

No

UG & PG

Maximum Marks

Passing minimum for UG

Passing minimum for PG

Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%

1 25 75 100 - 30 40 - 38 50

2 50 150 200 - 60 80 - 75 100

3 40 60 100 - 24 40 - 30 50

4 80 120 200 - 48 80 - 60 100

5 80 20 100 - 8 40 - 10 50

6 160 40 200 - 16 80 - 20 100

7 15 60 75 - 24 30 - 30 38

8 50 - 50 20 - 20 25 - 25

9 - 50 50 - 20 20 - 25 25

10 - 75 75 0 30 30 - - -

7. Reappearance: The students having arrears shall appear in the subsequent semester (external)

examinations compulsorily. The candidates may be allowed to write the examination in the same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the

examination in the revised / current syllabus depending on various administrative factors.

There is no re-examination for internals.

8. Criteria for Ranking of Students:

1. Marks secured in all the courses will be considered for PG Programs and marks secured in Core: and Allied: courses (Part-III) will be considered for UG programs, for ranking of

students. 2. Candidate must have passed all courses prescribed chosen / opted in the first attempt

itself.

3. Improvement marks will not be considered for ranking but will be considered for

classification.

9. External Examination Grievances Committee: Those students who have grievances in connection with examinations may represent

their grievances, in writing, to the chairman of examination grievance committee in the

prescribed proforma. The Principal will be chairman of this committee.

----------------------------------------------------------------------------------------------------------------

e. STUDENTS GRIEVANCE

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI - 642 107

Student Grievance Form

From Register No : ………………………………………......, Name : ………………………………………......, Class : …………………………………………...,

Sree Saraswathi Thyagaraja College,

Pollachi – 642 107.

Date: Place:

To

The Principal / Examination-in-charge, Sree Saraswathi Thyagaraja College,


Through: 1. Head of the Department,

Department of ……………….……….,



2. Dean of the Department

Faculty of ……………………………….,



Respected Sir / Madam,

Sub: ……………………………………………………………………………... - reg.

NATURE OF GRIEVANCE:

…………………………………………………………………………………………………

……...…………………….……………………………………………………………………

…………………………………………………………………………………………………

…………………………………………………………………………………………………

Thanking you,

Truly,

Yours

Forwarded by:

1. HOD with comments / recommendation

Signature

………………………………………………………………………………………................

2. Dean with comments / recommendation

………………………………………………………………………………………................

3. Signature and Directions of the Principal

………………………………………………………………………………………................

4. Controller of Examinations:

………………………………………………………………………………………................

61

Documents

B.Com (Professional Accounting) 2015 - 2018 Batch...Syllabus for B.Com (Professional Accounting) 2015 - 2018 Batch Knowledge Wisdom Compassion SREE SARASWATHI THYAGARAJA COLLEGE An