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Syllabus f or
B.Com (Professional Accounting) 2017 - 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: ………..…………………..
Mobile No: …………..………………..
7. Temporary Address : ………………………………………….
8. Temporary Contact No : ………………………………………….
9. Day Scholar / Hosteller : ………………………………………….
10. Blood Group : ………………………………………….
INDEX
Page No.
1. Scheme of Examinations & Syllabus
a. Scheme of Examinations 01 - 04
b. Syllabus 05 – 52
c. Curriculum Structure of UG Programs 53
d. Examination Pattern under Autonomy 54 – 66
e. Students Grievance Form 67
------------------------------------------------------------------------------------------------------
a. SCHEME OF EXAMINATION
SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.Com (PROFESSIONAL ACCOUNTING) (CBCS) WITH EFFECT FROM 2017 – 2018
ACADEMIC YEAR ONWARDS BATCH CODE: N7 MEDIUM OF INSTRUCTION: ENGLISH PROGRAMME CODE: BPA
S.No
Spl Course Code
Sem
Part
Type
Course
Hours
Credits
Int
Ext
Tot
1
A
BPA1T51A BPA1T51B BPA1T51C BPA1T41D
I I
Language–I
Tamil- I Hindi– I Malayalam– I French – I
6 3 25 75 100
2 Z BPA1T72 I II Language-II English for Enrichment-I 6 3 25 75 100
3 Z BPA1T73 I III Core – 1 Financial Accounting – I 5 5 25 75 100
4 Z BPA1T74 I III Core – 2 Business Organization and Management 5 4 25 75 100
5 Z BPA1T65 I III Allied – 1 Managerial Economics 6 5 25 75 100
6 Z BPA1T26 I IV Foundation Course - 1 Environmental Studies 2 2 50 --- 50
7 Z ------- 1 IV Yoga --- --- --- --- ---
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 BPA2T72 II II Language-II English for Enrichment-II 6 3 25 75 100
10 Z BPA2T73 II III Core – 3 Financial Accounting – II 5 5 25 75 100
11 Z BPA2T74 II III Core - 4 Business Law 5 4 25 75 100
12 Z BPA2T65 II III Allied – 2 Business Mathematics 6 5 25 75 100
13 Z BPA2T66 II IV Foundation Course - 2 Value Education and Human Rights 2 2 50 - 50
14 Z BPA2P57 1I IV Yoga ---- 1 50 - 50
Total 30 23 225 375 600
1
S.No
Spl Course Code
Sem
Part
Type
Course
Hours
Credits
Int
Ext
Tot
15 Z BPA3T61 III III Core - 5 Financial Accounting - III 6 5 25 75 100
16 Z BPA3T72 III III Core – 6 Company Law 6 4 25 75 100
17 Z BPA3T73 III III Core – 7 Principles and Practices of Marketing 4 4 25 75 100
18 Z BPA3T74 III III Allied – 3 Business Statistics 6 5 25 75 100
19 Z BPA3P65 III IV SBE - 1 Business Application Software 6 2 40 60 100
20
A
BPA3T56A BPA3T56B BPA3T66C
III
IV
NME – 1
Basic Tamil – I Advanced Tamil – I Basic English for Competitive Examinations I
2 2 - 75 75
Total 30 22 140 435 575
21 Z BPA4T71 IV III Core – 8 Corporate Accounting – I 5 5 25 75 100
22 Z BPA4T72 IV III Core – 9 Banking Theory Law and Practice 5 4 25 75 100
23 Z BPA4T73 IV III Core – 10 Financial Management 6 5 25 75 100
24 Z BPA4T64 IV III Allied - 4 Operations Research 6 5 25 75 100
25 Z BPA4T75 IV IV SBE - 2 Investment and Portfolio Management 3 2 25 75 100
26 Z BPA4T66 IV IV SBE - 3 Corporate Compliance Management 3 2 25 75 100
27
A
BPA4T57A BPA4T57B BPA4T67C
IV
IV
NME – 2
Basic Tamil – II Advanced Tamil - II Basic English for Competitive Examinations II
2 2 - 75 75
28 Z BPA4T68 IV IV Extra Credit Course Mathematics for Competitive Examinations# 4 2# 100# -- 100#
29 Z --- IV Proj ect - 1 Summer Internship Training * - - - - -
Total 30+4# 25+2# 150+ 100# 525 675+ 100#
2
S.No
Spl Course Code
Sem
Part
Type
Course
Hours
Credits
Int
Ext
Tot
30 Z BPA5T71 V III Core – 11 Corporate Accounting – II 5 5 25 75 100 31 Z BPA5T72 V III Core – 12 Cost Accounting 5 4 25 75 100 32 Z BPA5T73 V III Core – 13 Income Tax Law and Practice – I 6 5 25 75 100
33
A
BPA5T64A BPA5T54B BPA5T54C
V
III
Elective – 1
India’s Foreign Trade and Legislation Management Information System Brand Management
6
5
25
75
100
34 Z BPA5T75 V IV
SBE - 4 Business Valuation Management 4 2 25 75 100
35 Z BPA5T66 V IV
SBE - 5 Strategic Management 4 2 25 75 100
36 Z BPA5R27 V IV
Extra Credit Course Summer Internship Training # - 1# - 50
# 50#
37
A
BPA5P28
V
V
EA
NSS / Sports
Grade System
Total 30 23+1# 150 450+50# 600+50#
38 Z BPA6T71 VI III Core – 14 Management Accounting 5 4 25 75 100
39 Z BPA6T72 VI III Core – 15 Income Tax Law and Practice – II 6 5 25 75 100
40 Z BPA6T73 VI III Core – 16 Indirect Taxation 5 4 25 75 100
41
A
BPA6T54A BPA6T74B BPA6T54C
VI
III
Elective – 2
Insurance Law E – Commerce Supply Chain Management
5 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 BPA6T76 VI IV
SBE - 6 Auditing Practice 3 2 25 75 100
Total 30 25 150 450 600
Grand Total 140 + 3# 3600+150
#
* - 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]
3
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 H yphen 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
4
------------------------------------------------------------------------------------------------------
SYLLABUS
5
SEMESTER – I Kjy; gUtk]
PART – I : TAMIL – I gFjp I jkpH] I
Credit : 3 Credits: 3 Course Code :N7BPA1T51A
Total Instruction Hours: 75
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Prepared by : Dr.R.Baby
Dr.R.Baby
Verified by : Dr.S.Rajalatha
Tamil Department HOD - Tamil
SEMESTER – I PART – I : HINDI – I
Credit : 3 Credits: 3 Course Code :N7BPA1T51B
Total Instruction 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.
SEMESTER – I PART – I : MALAYALAM – I
Credit : 3 Credits: 3 Course Code :N7BPA1T51C
Total Instruction Hours: 75 Prose, Composition & Translation
This paper will have the following five units:
Unit I & II Novel
Unit III & IV Short story
Unit V Composition & Translation
7
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
Credit : 3 Course Code :N7BPA1T41D
Total Instruction Hours: 75
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
SEMESTER – I
PART – II ENGLISH FOR ENRICHMENT- I
Credit : 3 Course Code :N7BPA1T62
Total Instruction Hours: 75 Learning Objective: To expose students to the various facets of literature and thereby to
enhance them in comprehending the efficiency of English language.
UNIT I (15 Hours)
All The World’s A Stage- William Shakespeare
The Last Leaf – O.Henry
The Lost Child-Mulk Raj Anand
Parts of speech and sentence pattern.
UNIT II (15 Hours)
I’m Getting Old- Robert Kroetsche
The Gift of the Magi-O.Henry
My Greatest Olympic Prize-Jesse Owens
Voices
UNIT III (15 Hours)
Gateman’s Gift-R.K.Narayan
The Ant and the Grasshopper-Somerset Maugham
A Poison Tree-William Blake
Narration
UNIT IV (15 Hours)
La Belle Dame Sans Merci-John Keats
The Postmaster-Rabindranath Tagore
To An Unborn Pauper Child-Thomas Hardy
Tenses
8
UNIT V (15 Hours)
Refugee Mother And Child- Chinua Achebe
Reading Comprehension
Advertisement
Learning Outcome: 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
Text Book:
The Radiant English Anthology, Prof. Gangadhar P.Kudari, Department of English,
J.T.College, Gadag, Macmillan Limited, 2008
Reference Book:
A Book of Modern ShortStories, G.Kumara Pillai, Macmillan Publishers, 1997
Prepared by : Ms.B.Abinaya
Verified by : Ms.R.Vennila Nancy
Christina
English Department HOD, English
SEMESTER – I PART – III : Core – 1 * FINANCIAL ACCOUNTING - I
[Common for B.Com, B.Com (PA) and B.Com (ABA) Programmes] Credit : 5 Course Code : N7BPA1T73
Total Instruction Hours: 60 Learning Objective: To gain working knowledge of the principles and procedures of accounting and their application to different practical situations, to gain the ability to solve the problems. UNIT – I (12 Hours) Introduction of accounting - Meaning- Definition – objectives of accounting- Book Keeping – Advantages and limitations of accounting - Accounting principles-Concept and Conventions- Preparation of Journals – Ledger - Subsidiary books ; purchase book – sales book – purchase return book - sales return book - Cash book : single, double and triple column cash book – petty cash book - Trial Balance.
UNIT – II (12 Hours)
Preparation of Final Accounts – Trading, Profit & Loss a/c and Balance sheet (with adjustments)
UNIT – III (12 Hours) (12 Hours) Bank Reconciliation Statements: Reconciliation between Cash Book, Pass Book and overdraft - Problems relating to the preparation of Bank Reconciliation Statement - Rectification of errors : Classification of errors – Error of omission – Error of commission – Error of Principle – Compensating errors – one sided errors – Double sided errors - Average Due Date : meaning - Determination of due date – Average due date as basis for calculation of interest - Account Current ; meaning - procedure for calculating days of interest – Product method - Red ink method and interest table method. UNIT – IV (12 Hours) Bills of exchange: Definition – features – advantages- types – Bills honoured and maturity- Bills discounted with bank – Bills endorsed to creditor – Bills for collection – Retiring of bill before due date – Dishonour of bill - Accounting for Non-trading concerns : Meaning – Final accounts of non-trading concerns – Receipts and payments account – Income and expenditure account – Balance sheet UNIT – V (12 Hours)
Depreciation - meaning – Definition – Characteristics of depreciation - Causes of Depreciation – Objectives of depreciation - Methods of depreciation (Straight line method, Written Down Value Method and Annuity method of depreciation only).
Distribution of marks: 20% Theory & 80% Problems
9
Learning Outcome: To familiarise students with the fundamentals of accounting
TEXT BOOK: 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-
600 017, 7 th Revised Edition 2015.
REFERENCE BOOKS: 1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “ Principles of Accountancy”, S.Chand &
Company Ltd, New Delhi, 2013
2. T.S Grewal, “ Introduction to Accountancy”, S.Chand & Company Ltd, New Delhi, 2014
3. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New
Delhi,Volume-I, 18 th Revised Edition, 2014.
4. R.LGupta and Radhasamy, “Advanced Accountancy”, S.Chand & Company Ltd, New
Delhi, 2014
Prepared by: Dr.I.Siddiq Verified by: Dr.D.Padma
Associate Professor - B.Com HOD – B.Com (ABA)
SEMESTER – I
PART – III : Core – 2 * BUSINESS ORGANISATION AND MANAGEMENT
[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes]
Credit : 4 Course Code : N7BPA1T74
Total Instruction Hours: 60 Learning Objective : To enable the students to learn the Principles and Concepts of business
and its management.
UNIT - I : (12 Hours)
Introduction to Business: Nature of Business – Objectives and functions of business – Business
Organisation – Meaning and Definition – Objectives of Business Organisation – Principles of
Business Organisation – Nature of Business Organisation-Business Ethics and Social
responsibilities of Business.
UNIT - II: (12 Hours)
Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Hindu Family
Business – Joint Stock Company – Co-operative Organisation – Public enterprises and
Utilities. Limited Liability partnership-Concept of Micro, Small and Medium Enterprises
(MSMEs)-Meaning and Feature-Basics of Start-up India.
UNIT - III : (12 Hours)
Introduction to Management – Meaning and functions - Contributions by F.W.Taylor and
Henry Fayol – Management by Objectives (MBO) - Planning: Meaning, Definition-Process of
planning – Merits and Demerits of Planning – Types of Plans.
UNIT - IV: (12 Hours)
Organisation – Nature and importance of organization – Process of Organisation –
Organisation Structure: Line, Staff and Functional – Departmentation – Delegation –
Decentralisation - Decision-making – Types of decisions – Decision-making process.
UNIT - V: (12 Hours)
Staffing-Nature and Functions – Recruitment, Selection, and Training: Controlling – Nature-
Significance-Steps -Essentials of effective controlling-Co-ordination.
Note: 100% Theory
Learning Outcome: On Successful completion of this course, the student should have
understood the Principles and Concepts of Business and its management.
TEXT BOOK: 1. Y.K. Bhushan, Fundamentals of Business Organisation and Management, Sultan Chand
and Sons, New Delhi, 19th
revised edition,2014.
10
REFERENCE BOOKS 1. C.B.Gupta, Business Organisation and Management, Sultan Chand and Sons, New Delhi,
15th
edition,2014.
2. M.C.Shukla, Business Organisation and Management , Sultan Chand and Sons, New
Delhi, 18th
edition,2013.
3. Vijay Kumar Kaul, Business Organisation and Management Text and Cases, Dorling
Kindersley India Private Ltd., Noida, 2012.
4. R.K.Sharma and Shashi K.Gupta, Business Organisation and Management, Kalyani
Publishers, New Delhi, 4th
edition, 2008.
Prepared by: Dr.D.Padma Verified by: Dr.D.Padma
,HOD – B.Com (ABA) HOD – B.Com (ABA)
SEMESTER – I
PART – III : Allied – 1 * MANAGERIAL ECONOMICS
[Common for B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes]
Credit : 5 Course Code : N7BPA1T65
Total Instruction Hours: 75
Learning Objective: To ensure basic understanding of economic concepts and theories
UNIT – I (15 Hours)
Definition - Scope of Managerial economics - Methods of managerial economics-Usefulness
of managerial economics - Fundamental concepts of managerial economics-Role and
responsibility of managerial economist - Goals of a firm.- Demand –Law of demand -
Elasticity of demand-Demand forecasting -Types - Methods of forecasting - Features of good
forecasting demand
UNIT – II (15 Hours)
Production function - Laws of variable proportion-Producer‟s equilibrium-Returns to Scale.
Cost concepts- cost-output relationship-cost control and cost reduction.
UNIT – III (15 Hours)
Market structure and classification – Price - Output determination: Perfect competition-
Monopoly-Discriminating monopoly- Monopolistic competition-Duopoly and Oligopoly.
Pricing methods - Pricing techniques - Policies.
UNIT – IV (15 Hours)
Nature of profit - Accounting and economic profits-Projects from balance sheet point of view
Theories of profit -Measurement of profit-Break-even analysis.
UNIT – V (15 Hours)
National Income-Inflation and deflation - Business cycle-Monetary and Fiscal policy-Concept
of budget - Difference between Internal and External trade - BOT and BOP - Methods to
correct adverse balance of payment-Tax-Definition-Difference between direct and indirect
taxes.
Note: 100% Theory only Learning Outcome: On successful completion, the student should have understood the
managerial economics.
TEXT BOOK:
1. M.L.Jhingan and J.K.Stepen-Managerial Economics-Vrindha Publication, 2nd
edition,
Reprint 2015
REFERENCE BOOKS:
1. G.S.Gupta-Managerial Economics-McGraw hill publications, 2nd edition, Reprint 2007.
2. D.M.Mithani-Managerial Economics- Himalaya publications, 7th edition, Reprint 2015.
3. Gopalakrshnan-Managerial economics-Himalaya publications, 4th revised edition 2013.
11
4. Dr.Radha, Managerial Econoics, Prasanna Publishers & Distributors, First Edition 2014
Prepared by : B.Geetha Verified by : Dr.I.Siddiq,
Assistant Professor, B.Com HOD – B.Com
SEMESTER – I
PART – IV : Foundation Course – 1 * ENVIRONMENTAL STUDIES
Credit : 2 Course Code :N7BPA1T26
Total Instruction Hours: 27 Learning Objective: To provide knowledge about the natural resources and associated
problems, eco systems, bio diversity and its conservation and environmental pollution
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.
12
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 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
Learning Outcome: 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
TEXT BOOK:
1. S.V.S. Rana, ―Environmental Studies‖, Rastogi Publications, Meerut, 4th
edition, 2012
Prepared by : Dept. of Tamil Verified by : Dr.S.Rajalatha
Tamil Department HOD – Tamil
SEMESTER – II
PART – V * YOGA – PAPER – I Kdtsf;fiy nahfh jhs; 1 - ghlj;jpl;lk
ghl nehf]fk (Learning Objective) ]:khzth]fs ]Fzey nkk]ghl]ow]fhd kjpg]g[f]fy]tp
mspj]jy] –nahfthH]t[ kw]Wk] cly]eyk] gw]wpczh]jy] -ew]Fz']fis tsh]j]jYk]
kw]Wk] jPaFz']fisj] jtph]j]jYk]-MSikia kjpg]gPL bra]jy].
myF-IEz]zwpt[/ czu]r]rp/ vz]zk] Muha]jy] / kw]Wk] Mir rPuikj]jy] (10 Hours) kdmikjp kw]Wk] kdmGj]jj]jpy] czu]tpd] g']F- czu]r]rpapd] tiffs]- ,yf]F
epu]zapj]jy]- jd]dk]gpf]if- epidthw]wypd] tiffs]- epidthw]wiy tsh]f]Fk]
Eqf]f']fs]- thH]j]Jk]gaDk]- mz]ikfhybjhHpy] El]g';fisf] ifahSjy].
myF- II rpdk] jtph]j]jy]/ btw]wpa[k] njhy]tpa[k] (10 Hours) rpdk]- rpdj]jpw]fhd fhuz']fs]- rpdKk] mikjpa[k] rpdj]jpd] jPatpist[fs] rfpg]g[j]
jd]ika[k] kd]dpg]g[k]- thH]tpd] rthy]fSk] mtw]iw vjph]bfhs]SjYk]- rthy]fspd]
Mjhu']fs]- btw]wpa[k] njhy]tpa[k] njhy]tpfisr] rkhspj]jy] gpur]rpidfisj] jPh]j]jy]-
KobtLj]jy]
myF-III kdtsKk] kdpjkjpg]g[k] (10 Hours) kdpjthH]tpy] kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhd fhuzpfs]- kdpj
kjpg]g[ cau]t[- ew]Fz']fs]- mfpk]ircz]ikciuj]]jy]- jpUlhik - Raf]fl]Lg]ghL-
J}a]ik- kdpjFynrit- ehl]Lg]gw]W kdepiwt[-rkj]Jtk ]rfpg]g[j]jd]ik-
tpl]Lf]bfhLj]jy] jpahfk]- kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-Ie]bjhGf]fg
]gz]ghL.
myF-IV ,is"h]ty]yik (10 Hours) tiuaiw rhj]jpaf]TW jw]nghija rKjhaj]jpy] ,is"u] ty]yikapd] mtrpak]-
thH]f]ifj] jj]Jtk]- thH]tpd] nehf]fk]- fy]tptHp ,is"u] ty]yik- fy]tpapd] nkd]ik-
nahfKk] ,is"u] ty]yika[k].
myF- V kdpjclYk; cly; eyKk; (10 Hours) cly; eyk; - cly; eyj;jpd; mtrpak; - kdpjtsjpwd;fs; - kdpjcly; mikg;g[k;
,af;fKk; - neha;fs; - neha;fspd; 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.
khzth; bgWk; jpwd; (Learning Outcome) : cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.
13
BOOKS REFERENCES:
1. The world order of Holistic unity-ThathuvagnaniVethathiri Maharishi. 2. kdtsf]fiybjhFg]g[- 1- jj]Jt"hdpntjhj]jphpkfhp#p.
3. kdtsf]fiybjhFg]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
Prepared by : Prof.R.Padmanabhan Verified by : Dr.S.Rajalatha Dean, Academic Affairs HOD, Dept of Tamil
SEMESTER – II: ,uz]lhk] gUtk]
PART I - TAMIL II
Credit : 3 Credits: 3 Course Code : N7BPA2T51A
Total Instruction Hours: 75
ghl nehf;fk; (Learning Objective) : bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf
vLj]Jf] bfhs;sg;gl ntz;oa mk;r';fis tpsf]Fjiya[k]/ thH;f;ifia
bewpg;gLj;Jtija[k; r\f nehf;fkhff; bfhz;oUf;Fk; ,yf;fpa';fspd] tHpna khdpl
kjpg;g[fis mwpe;J bfhs;Sk; tifapy; ,g;ghlj;jpl;lk; mikf;fg;gl;Ls;sJ.
khzth]fSf]Fg] gad]ghl]L nehf]fpy] bkhHpbgah]g]g[g] gapw]rp itf]fg]gl]Ls]sJ.
(r';f ,yf;fpak;/ gf;jp ,yf;fpak;[/ rpw;wpyf;fpak;/ciueil/ ,yf;fzk;(gapw;rp VL) )
myF I r';f ,yf;fpak; (gh.nt : 15)
ew;wpiz - tpisahL MabkhL(172)
FWe;bjhif - ntuy;ntyp (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 ,t;t[yfk; (182)
cw;WHp cjtp[a[k; (183)
gilg;g[g; gy gilj;Jg; (188)
<bad ,uj;jy; (204)
myF II gf;jp ,yf;fpa';fs; & rpw;wpyf;fpa';fs; (gh.nt:20) njthuk; - jpU"hdrk;ge;jh; - njhLila brtpad; /ke;jpukhtJ ePW
- jpUeht[f]furh] –khrpy; tPiza[k; / brhw]Wiz ntjpad]
- Re;juh;- gpj;jh gpiw R{o/ bghd;dhh; nkdpand
jpUthrfk; - khzpf;fthrfh; –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 ghly;fs;)
ehyhapu jpt]ag] gpuge]jk] - kJuftpMH]thh] - fz]zpEz] rpWjhk]g[ (937)/
ehtpdhy; etpw;W (938)
- Fynrfu MH]thh; - Mdhj bry;tj;J (678) / broaha
ty;tpidfs; (685)
- jpUk']if MH]thh] - jpUvG Tw]wpUf]if xU ngh
ce]jp (2 ghly;fs;)
14
rpj;jh;ghly;fs; - mfj]jpah] (2 ghly;fs;)
ghk]ghl]or] rpj]jh] (2 ghly;fs;)
mGfzpr] rpj]jh] ( 2ghly;fs;)
,ilf]fhl]Lr] rpj]jh] (2 ghly;fs;)
nghfh] – md;dj;jpw;F bgho/ fUntk;g[ FoePh;
(2 ghly;fs])
rpw;wpyf;fpa';fs; - Fw;whyf; Fwt";rp – tre;jty;yp ge;joj;jy;
(4 ghly;fs;)
Kf;Tlw;gs;S– fiwg;gl;Ls;sJ/ fha fz;lJ/
Mw;Wbts;sk;/ (3 ghly;fs;)
Kj;Jf;FkhuRthkp gps;isj; jkpH;-kPndW Fz;lfHp
jptha;/ brk;bghd; mor;rpW fpz;fpzpnahL(5/6 tJ ghly;)
myF III ciueil (gh.nt: 15)
1.rPh;jpUj;jk; my;yJ ,sik tpUe;J - jpU.tp.f.
2. kdpj neak; - nt.Kj;Jyf;Fkp
3.gazk; bry;nthk; - bt.,iwad;g[
4. cyfshtpa Ie;J kjpg;g[fs; - rp.nrJuhkd;
5. fhLk; kdpjUk; - R.jpnahlh; gh!;fud;
myF IV ,yf;fpa tuyhW (gh.nt : 15)
1. r';f ,yf;fpaj;jpd; rpwg;g[f;fs;
2. gf;jp ,yf;fpak; kw;Wk; rpw;wpyf;fpaj;jpd; njhw;wKk; tsh;r;rpa[k;
3. ciueilapd; njhw;wKk; tsh;r;rpa[k;
myF V ,yf;fzk; (gh.nt : 10)
gapw;rp VL - ey;y jkpHpy; vGJtJ vg;go>
1. xUik/ gd;ik kaf;f';fs;
2. tGr;brhw;fis ePf;Fjy;
3. gpwbkhHpr; brhw;fis ePf;Fjy;
4. brhw;gphpg;g[ gpiHfis ePf;Fjy;
5. xyp ntWghL mwpe;J rhpahd bghUs; mwpjy;
6. bkhHpbgah;g;g[
7. rpWfij vGJjy;
khzth; bgWk; jpwd; (Learning Outcome) : r';f ,yf;fpa';fs; kw;Wk; rpw;wpyf;fpa';fs;
gw;wp mwpfpd;wdh;. gf;jp ,yf;fpa'fs;/ rpj;jh; ghly;fs;/ ciueilfs; Mfpatw;wpYs;s
,yf;fpa MSikfis czh;fpd;wdh;. bkhHpbgah;g;gpd; ,f;fhy njitfis
bjhpe;Jbfhs;fpd;wdh;. thf;fpaj;ijg; gpiH ePf;fj;ij fw;Wf;bfhz;ldh;.
ghl E}y]fs] 1. ,yf;fpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL
2015 $^d] gjpg]g[
2. jkpH; ,yf]fpa tuyhW - K.tujuhrd]
rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.
kW gjpg]g[ - 1994.
ghh]it E}y]fs]
1.r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004.
2.e.Kj;Jr;rhkp fl;Liufs; - bjhFg;g[ rp. mz;zhkiy
fht;ah gjpg;gfk;
16- 2 tJ FWf;Fj; bjU
ou!;l; g[uk; /nfhlk;ghf;fk;
brd;id -24/ gjpg;g[ - 2005.
3. jkpH;f;fhjy; - t.Rg. khzpf;fdhh;
kzpthrfh; gjpg;gfk;
brd;id.
15
Kjy; gjpg;g[ - 2007.
4. gf;jp ,yf;fpak; - g. mUzhryk;
irt rpj;jhe;j E}w;gjpg;g[f; fHfk;
brd;id -06/gjpg;g[ - 1990.
5. irtKk; rkzKk; - ntYg]gps]is
vdp ,e;jpad; gjpg;gfk;
102vz; 57 gp.vk;.$p. fhk;bsf;!;
bjw;F c!;khd] rhiy
jp.efh;/ brd;id -17/ gjpg;g[ - 1990.
6.jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;
fw;f! Kj;jkpH; gjpg;gfk;
9 v nkf;kpy;yd; fhydp
e';if ey;Y}h;/ brd;id – 61.
gjpg;g[ -2006
Prepared by : Dr.J.Sairabanu
Verified by : Dr.S.Rajalatha
Tamil Department HOD – Tamil
SEMESTER – II PART – I : HINDI – II
Credit : 3 Credits: 3 Course Code : N7BPA2T51B
Total Instruction Hours: 75 (Modern Poetry, Novel, Translation & Letter Writing)
MODERN POETRY: SHABARI By Naresh Mehtha Publishers:
Lokbharathi Prakashan, I Floor,Duebari Building, Mahathma Gandhi Marg, Allahabad -1
ONE ACT PLAY: EKANKÏ SANKALAM By Veerendra Kumar Mishra
Publisher: Vani Prakasham, New Delhi – 110 002.
TRANSLATION: HINDI – ENGLISH ONLY, (ANUVADH ABYAS III) Lessons.1 – 15 only
Publisher: Dakshin Bharath Hindi Prachar Sabha Chennai – 600 017
LETTER WRITING:
(Leave letter, Job Application, Ordering books, Letter to Publisher, Personal letter)
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
Credit : 3 Credits: 3 Course Code : N7BPA2T51C
Total Instruction Hours: 75 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)
16
SEMESTER – II PART – I FRENCH – II
Credit : 3 Credits: 3 Course Code : N7BPA2T41D
Total Instruction Hours: 75 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
Credit : 3 Course Code : N7BPA2T62 Total Instruction Hours: 75 Learning Objective : To enable the students in understanding the intrinsic nuances of English language. Unit-I (15 Hours) The Conjurer’s Revenge-Stephen Leacock 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) The Village Schoolmaster-Oliver Goldsmith The Stolen Boat Ride – William Wordsworth Sita-Toru dutt Unit-IV (15 Hours) I Have a Dream-Martin Luther King Sorrows of Childhood – Charles Chaplin At School – M.K. Gandhi Unit-V (15 Hours) Letter Writing Precis Writing Hints Developing Learning Outcome On successful completion of the course, the students should have acquired.
• Improved Communication Skills • Confidence to deal with real life situation.
Text Book: ReflectionsDr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali, Dept of English. JBAS College, Chennai. Macmillan 2007.
Prepared by : Mr.I.Indusoodan
Verified by : Ms.R.Vennila Nancy Christina
English Department HOD, English
SEMESTER – II PART – III : Core – 3 * FINANCIAL ACCOUNTING - II
[Common for B.Com, B.Com (PA) and B.Com (ABA) Programmes] Credit : 5 Course Code : N7BPA2T73 Total Instruction Hours: 60 Learning Objective : To gain the knowledge of financial accounting, accounting procedures and documentation involved in financial accounting system. Prerequisite: Financial Accounting –I
17
UNIT – I (12 Hours) Consignment : Meaning – Important terms – Account sales - Valuation of unsold stock – Normal loss and abnormal loss – Account treatment of consignment transactions - Joint ventures: meaning – features of joint ventures – Joint venture and partnership – accounting for joint ventures – Separate set of books – separate set of books not kept UNIT – II (12 Hours) Single entry system – Meaning, Definition - Features – Limitations – Difference between double entry and single entry system - Statement of affairs method - conversion method UNIT –III (12 Hours) Hire Purchase System – Definition – features – Some important terms - Difference between hire Purchase and installment system – Accounting treatment of Hire Purchase system – Calculation of interest – Default and Repossession – Complete repossession and partial repossession UNIT –IV (12 Hours) Meaning of Royalty – Explanation of technical terms – Minimum rent – Short working -Recoupment –Methods of recoupment - Accounting treatment (Excluding sublease) UNIT – V (12 Hours) Branch accounts: meaning – Types of branches - Branch accounts- Debtors system, Stock & Debtors system - Departmental accounting: Meaning - Distinction between departments and branches – Departmentalization of expenses – Guidelines of apportionment of expenses – Inter Department of transfers – Stock reserve.
Distribution of marks: 20% Theory & 80% Problems
Learning Outcome : To familiarise the working knowledge of financial accounting and their
applications to different practical situations.
TEXT BOOK: 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-
600 017, 7th Revised Edition 2015.
REFERENCE BOOKS: 1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “Principles of Accountancy”, S.Chand &
Company Ltd, New Delhi, 2013
2. T.S Grewal, “ Introduction to Accountancy”, S.Chand & Company Ltd, New Delhi, 2014
3. S.PJain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers NewDelhi,Volume-
I, 18 th Revised Edition, 2014.
4. R.L Guptha and Radhasamy , “Advance Accountancy” S.Chand & Company Ltd, New
Delhi, 2014
Prepared by : Dr.I.Siddiq Verified by : Dr.D.Padma
HoD – B.Com HoD – B.Com (ABA)
SEMESTER – II
PART – III : Core – 4 * BUSINESS LAW
[Common for B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit
: 4 Course Code : N7BPA2T74
Total Instruction Hours: 60 Learning Objective: To enable the students to be aware of the Provisions of Contract Act and other related Laws. UNIT - I: (12 Hours) Introduction – Indian Contract Act 1872 – Meaning – Definition – Essential elements of valid contract – Kinds of Contract – Basics of E-Contract - Offer and Acceptance – Consideration. UNIT – II: (12 Hours) Contractual Capacity – Free Consent – Legality of object and consideration – Void Agreements - Contingent Contract – Performance of contract – Quasi Contract – Discharge of contracts – Remedies for breach of contract.
18
UNIT - III: (12 Hours) Contract of Indemnity and Guarantee- Contract of Bailment and Pledge – Contract of agency. UNIT – IV: (12 Hours) Contract of Sale of Goods – Conditions and Warranties – Transfer of Property in Goods – Performance of Contract of sales – Remedial measures. UNIT - V: (12 Hours) Indian Partnership Act 1932 – Meaning, Nature – Partnership Deed – Registration – Types of partners – Rights and duties of partners – Dissolution of partnership-An Overview of Limited Liablity Partnership Act 2008. Note: 100% Theory Learning Outcome On Successful completion of this Course, the students should have Working Knowledge of the Business Laws. TEXT BOOK 1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 5
th Edition ,2014.
BOOKS FOR REFERENCE 1. Akileshwar Pathak, “Legal Aspects of Business”, McGraw Hill Education India Private
Ltd., New Delhi, 6th edition, 2016. 2. R.S.N.Pillai and Bagavathi “Business Law” S.Chand and Company, New Delhi, 3rd
Edition , 2014.
3. M.C.Kuchaal “Mercantile Law” Sultan Chand and Sons, New Delhi, 6th
Edition, 2013.
4. Balachandran. V and S.Thothathri, “Legal Aspects of Business” Vijay Nicole Imprints
Private Limited, Chennai, 2013.
Prepared by : Dr.D.Padma Verified by : Dr.D.Padma
HOD – B.Com ABA HOD – B.Com ABA
SEMESTER – II
PART – III : Allied – 2 * BUSINESS MATHEMATICS
[Common for BBA, B. Com (CA), B.Com (PA), B. Com (BPS), B.Com Programmes]
Credit : 5 Course Code : N7BPA2T65
Total Instruction Hours: 75 Learning Objective: To enable the students of commerce to understand the application of
Mathematics in Business.
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 equations in 2 or 3 unknowns using inverse method – Input –
output analysis for 2x2 input – output matrix only- simple problems.
UNIT IV (15 Hours)
Mathematics of Finance: Simple Interest and Compound Interest - Effective Rate and
Nominal Rate of Interest
UNIT V (15 Hours)
Depreciation – Annuities – Present Value of an Immediate Annuity – Present Value of an
Annuity Due – Amount of an Immediate Annuity – Amount of an Annuity Due - problems
only.
19
Learning Outcome: On successful completion of the course the student will acquire sound
knowledge on the application of set theory, matrix theory, mathematics of finance.
TEXT BOOKS: 1. P.A.Navaneethan, Business Mathematics and Statistics, Jai Publishers, 2010.
UNIT I , [Page No: 104-138]
UNIT II, [Page No: 149-175]
UNIT III,[Page No:180-187, 200-210]
UNIT IV ,[Page No: 43-64]
UNIT V ,[Page No 65-75]
REFERENCE BOOKS: 1. P.R. Vittal, Business Mathematics, Margham Publications, 2004
2. S.P Rajagopalan, R. Sattanathan, Business Mathematics , Tata MC Graw Hill
Education, Private Limited, 2010
3. Ameet Kumar, N. Banerjee, Business Mathematics, BS Publication, 2012
4. Quazi Zameeruddin , V.K.Khanna , S.K. Bhambri, Business Mahtmatics, Vikas
publication,1999
Prepared by : N.Ganesh Moorthi Verified by : V.Madhan
Ass. Prof. Dept. of Maths Ass. Prof. Dept. of Maths
SEMESTER – II
PART – IV : FC – 2 * mwtpay; fy]tpa[k] kdpjchpika[k;
Credit : 2 Course Code : N7BPA2T66
Total Instruction Hours: 30
ghl nehf;fk; (Learning Objective) : fy]tpapd] cd]dj nehf]fj]ija[k] thH]tpay]
bewpfisa[k] fw]gpj]jy] – ehl]od] Rje]jpu nghuhl]l tuyhw]iw fw]gpj]J njrpa eydpy]
tpHpg]g[zh]ita[k] njrg]gw]iwa[k] Vw]gLj]Jjy] - ,e]jpa murpay] rl]lj]ija[k] kdpj
chpika[k] bjhpe]j ey]y Fokfdhf]Fjy].
myF – 1 (gh.nt - 6]) fy]tp–tiuaiu - fy]tpapd] nehf]fk]- thH]tpay] bewpfs] – FLk]g cwtpd] cd]djk]/
fyhr]rhuj]jpd] mtrpak]/ rKjhaj]jpy] jdp kdpjdpd] g']F/ KGikahf thGk]fiy.
myF - 2 (gh.nt - 6]) ,e;jpah Rje;jpu nghuhl;l tuyhW - fpHf;fpe;jpa fk;bgdp Ml;rp 1757 - 1858 - fk;bgdpapd;
td;Kiw bfhLikfs; - gphpl;o#; murpd; neuo Ml;rp - rpg;gha; fyfk; - ,e;jpah;fspd;
g[ul;rpg; nghuhl;lk; - $hypad; thyh ghQ; gLbfhiy - kf;fs; xj;JiHahik ,af;fk;.
Fwpg;g[ tiujy; : neU/ gnly;/ Rgh#; re;jpungh#;/ th.c.rp./ gfj]rp']
myF – 3 (gh.nt - 6]) ,e;jpa murpay; rl;lk; - njhw;wKk; mtrpaKk; - ,e;jpaf; Foa[hpik - rk chpik - Rje;jpu
chpik - fiy/ fy;tp chpik - brhj;Jhpik - ,e;jpad; xt;bthUthpd; mog;gilf;
flikfs;/ chpikfSk]/ rl]l']fSk].
myF – 4 (gh.nt - 6]) fhe]jpar]rpe]jidfs] - fhe]jpa[k] rj]jpahfpuf bfhs]ifa[k]/ rh]nthjak] – mh]j]jKk]
tpsf]fKk]/ khzth]fSf]F tpntfhde]jhpd] bewpfs]/ mg]Jy]fyhKk] khzth]fSk].
myF 5 (gh.nt - 6]) kdpjchpik–tiuaiu–kdpjchpikg] ghFghLfs] - thGk] chpik- rkj]jtchpik-
fyhr]rhugz]ghl]L chpik - murpay]/ bghUshjhuchpik-bgz]fs] chpik- FHe]ijfs]
chpik - bgz]fs] tij-bgz]qhpikfhf]Fk] mikg]g[fs] - kdpjchpikf] fHfk] -
ePjpkd]wk] - bgz]fs] chpikg] ghJfhg]g[.
khzth; bgWk; jpwd; (Learning Outcome) : fy]tpapd; Kf;fpaj;Jtj;ij mwpe;Jbfhs;Sjy;/ Rje;jpug;nghuhl;lj;jpd; kfj;Jtj;ij
czh;e;J bfhs;Sjy;/ ehl;od; rl;ljpl;l';fSf;F cl;gl;L/ cz;ikahd Fokfdhf
elf;f fw;Wf;bfhz;ldh;.
20
gapw]WbkhHp jkpH] kw]Wk] M']fpyk].
njh]t[[ bkhHp jkpH] my]yJ M']fpyk].
ghlE}y] mwtpay] fy]tpa[k] kdpj thH]tpaYk] _ ru!]tjp jpahfuh$h fy]Y}hp btspaPL . 2017
ghh;it E}y]fs]
1. bgz; tuyhWk; tpLjiyf;fhd nghuhl;lKk; - nguhrphpah;.g.R.re;jpughg[
Kidth; ,y.jpyftjp
ghujp g[j;jf epiyak;
421/ mz;zhrhiy/
njdhk;ngl;il/ brd;id -18.
Kjw;gjpg;g[ - 2011
2. kfhj;kh fhe;jp E}y;fs; - fhe;jp E}y; btspaPl;Lf; fHfk;
mfpk;rh jUkk; th;j;jkhdd; gjpg;gfk;
21/ ,uhkfpU#;zh bjU/
jpahfuha efh;/ brd;id - 17.
VHhk; gjpg;g[ -2014
3. ,e;jpa tpLjiyg; nghuhl;l tuyhW - lhf;lh; f.bt';fnlrd;
n$.n$.gg;spnfrd;!;
29/ fw;gf tpehafh; fhk;gpsf;!;/
nf.g[J}h;/ kJiu.
kWgjpg;g[ -2002.
4. KGikahf thGk; fiy - K.nrl;L
_ ru!]tjp jpahfuh$h fy]Y}hp
btspaPL . 2008.
Prepared by : Prof.R.Padmanabhan Verified by : Dr.S.Rajalatha Dean, Academic Affairs HOD, Dept of Tamil
SEMESTER – II
PART – IV : FC – 2 * VALUE EDUCATION AND HUMAN RIGHTS
Credit : 2 Course Code : N7BPA2T66
Total Instruction Hours: 30
Learning Objective: To teach the students the lofty ideals of education and the
importance of the values of life. UNIT-I (6 Hours) Education – Definition –The purpose of education – Important values of life – The excellence
of family and family relations – The significance and the necessity of culture – The role of
individual in a society – The art of complete life.
UNIT -II (6 Hours) History of Indian freedom struggle – East India Company and its rule in India 1757 -1858 – Its
unlawful practices and atrocities – Direct rule by British Government – Sepoy mutiny –
Indians revolt against British Raj – The massacre of Jallionwalah Bagh – Indians’ non-
cooperation movement.
Short notes: Pandit Jawaharlal Nehru, Patel, Subash Chandra Bose,V.O.Champarmpillai,
Baghat Sing.
UNIT -III (6 Hours)
Indian Constitution – The birth and the significance of Indian Constitution – Indian
citizenship – Equality of rights – The right to freedom – Right to arts, culture and education –
Right to property – Basic responsibilities of every Indian – The rights and the Acts concerned.
21
UNIT -IV (6 Hours)
Gandhian thoughts – Gandhi and his principle of Sathyagraha – Sarvodhaya – concept and
meaning – Swami Vivekananda and his teachings to the students – Dr. Abdul Kalam and the
students.
UNIT -V (6Hours)
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 – Organisation protecting
women’s rights – Human rights organisations – Courts of justice – Safety of women rights.
Learning Outcome: Students understood the importance of education, The greatness of
freedom struggle, constitution and human 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 SaraswathiThyagaraja College – 2016.
Reference Books:
1.Pen varalarum viduthalaikana poratamum - Pro.P.S.Santhirababu & Dr L.Thilagavathi
Bharathi Buthaga nilayam
421, Anna street, Thenampettai, Chennai -18.
Muthl pathippu - 2011.
2. Mahathma Gandhi Books - Gandhi Nool Vellietuk kalagam.
Agimsai Dharumam Varthamanan Pathippagam
21, Ramakrishna Street, Thiyagaraya Nagar, Chennai – 17, 7th Pathippu -2014
3. Inthiya viduthalai poratta varalaru - Dr K.Vengatesh
J.J.Publications, 29, Karpagavinayagar complex
K.Puthur, Madurai. Marupathippu - 2002.
4. Mulumaiyaga vazhum kalai - Dr.M.Setu
Sree SaraswathiThyagaraja College
Publication – 2008.
Prepared by : Prof.R.Padmanabhan Verified by : Dr.S.Rajalatha Dean, Academic Affairs HOD, Dept of Tamil
SEMESTER – II
Kdtsf;fiy nahfh jhs; II – ghlj;jpl;lk
Credit : 1 Course Code : N7BPA2P57
ghl nehf]fk] (Learning Objective) : :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy]
Mfpatw]Wf]fhd mfj]jha]t[ gapw]rpfs] kw]Wk]nahfhrd']fs] fw]Wf]bfhLj][jy] . myF-I !]if nahfhtpd] vspaKiwclw]gapw]rp (12 Hours) 1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]
myF-II jtk] (12 Hours) 2.1 jtk] - tpsf]fk]- kdmiyr]RHy] ntfk] – tiffs]
2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt']fs]- Kf]fpaj]Jtk]
2.3 gapw]rpfs]- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp- iycr]rpjpahdk]
myF-III vz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw (10 Hours) 3.1 epidthw]wy] gapw]rp-vz]zk] Muha]jy] gapw]rp
3.2 MirrPuikj]jy] gapw]rpKiw
myF-IV rpdk] jtpu]j]jy] –ftiyxHpj]jy] gapw]rp (10 Hours) 4.1 rpdk] jtph]]j]jy] gapw]rpKiw 4.2 ftiyxHpf]Fk] jpwk] - gapw]rp
22
myF – V Mrd']fs] (6 Hours) 5.1 Nupatzf]fk ] 5.2 jz]lhrdk] - rf]fuhrdk](gf]fthl]oy])
5.3 jpupnfhzhrdk] - t$]uhrdk] -gj]khrdk] 5.4 ehoRj]jp - Kj]jpiufs]
khzth; bgWk; jpwd; (Learning Outcome) : khzth;fs mfj]jha]t gapw]rpfs
kw]Wk] nahfhrd']fisf fw]Wf]bfhs;fpd;wdh;.
BOOKS REFERENCES 1. VspaKiw clw]gapw]rp-jj]Jt"hd pntjhj]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. jpUf]Fws] –lhf]lh] - $p.a[.nghg].
6. Sound Health through yoga-Dr.Chandrasekaran
7. Light on yoga-BKS.Iyenger Prepared By: Mrs.V.Amsaveni
Verified By: Dr.S.Rajalatha
Assistant Professor, Dept of Tamil HOD, Dept of Tamil
SEMESTER – III
PART – III : Core – 5 * FINANCIAL ACCOUNTING – III [Common for B.Com,
B.Com (PA), B.Com (ABA) Programmes]
Credit : 5 Course Code : N7BPA3T61
Total Instruction Hours: 75 Learning Objective: To gain working knowledge on recording of business transactions to
different forms of organization in practical situations.
Prerequisite: Financial Accounting -II
UNIT – I (15 Hours) Partnership Accounts – division of profits – fixed and fluctuating capital – past adjustments-
guarantee of profits – Final accounts of Partnership firms- Admission of a Partner.
UNIT - II (15 Hours) Retirement of Partner - Calculation of Gaining Ratio- Revaluation of Assets and
Liabilities- Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only -
Settlement of Accounts - Retiring Partner‘s Loan Account with equal Installments only– Death
of Partner.
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 c Company - Conversion of Firm in to Company
UNIT - V (15 Hours) Farm Accounting - Hotel Accounting - Accounting for local self-government – rural and
urban.
Distribution of marks: 20% Theory & 80% Problems
Learning Outcome: To familiarize working knowledge on recording of business transactions
to different forms of organizations and their application to different practical situation.
TEXT BOOK 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-600
017, 7th
Revised Edition 2015.
REFERENCE BOOKS 1. R.L.Gupta & M.Radhasamy, “Advanced Accountancy”, Sulthan & Chand Publications,
New Delhi, 13th
Edition, 2013.
2. Dr.M.A.Arulanandam&Dr.K.S.Raman,“Advanced Accountancy ”Himalaya Publications
New Delhi, 1st Edition, 2015.
23
3. M.C.Shukla, T.S.Grewal & S.C.Gupta, “Advanced Accounts”, Sultan & Chand Publications, New Delhi, 2013.
4. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New Delhi, Volume- I, 18
th Revised Edition, 2014
Prepared by: K.K.Manikandan Verified by: Dr.D.Padma
Assitant Professor – B.Com (ABA) HOD – B.Com (ABA) SEMESTER – III
PART – III: Core – 6 * COMPANY LAW [Common for B.Com (PA) B.Com (ABA) and B.Com (BPS) Programmes]
Credit : 4 Course Code : N7BPA3T72 Total Instruction Hours : 75 Learning Objective: To enlighten the student’s knowledge on Companies Act 2013 and related legal provisions. UNIT – I (15 Hours) Introduction of Companies Act 1956 – Highlights of Companies Act 2013 – Types and Formation of Companies – Certification of Incorporation – Commencement of Business – Memorandum of Association – Purpose – Alteration of Memorandum – Articles of Association – Contents – Alteration of Articles of Association – Relationship between Articles and Memorandum of Association. UNIT – II (15Hours) Prospectus – Definition and Contents – Deemed Prospectus – Misstatement in Prospectus – Doctrine of Ultra Vires –Doctrine of Indoor Management – Prevention and oppression of mismanagement – Offences and Penalties. UNIT – III (15 Hours) Key managerial Personnel – Directors – Qualifications and Powers – Duties and Liabilities – Appointment and Removal – Company Secretary – Qualifications – Appointment and Removal – Position of a Company Secretary – Duties and Liabilities of a Company Secretary. UNIT – IV (15 Hours) Company Meetings – Proxy – Quorum – Chairman – Duties of a Company Secretary regarding Company Meetings – Notice – Agenda –Minutes. UNIT – V (15 Hours) Corporate Winding up – Modes of Winding up – Compulsory Winding up by the Court – Voluntary Winding up – Corporate Governance and Corporate Social Responsibility. Learning Outcome: On successful completion of this course, the student should have working knowledge of the Company Laws TEXT BOOK: 1 . N.D.Kapoor, Elements of Company Law, Sultan Chand & Sons publications, New
Delhi, 29 th Edition 2013. REFERENCEBOOKS: 1. Taxman‟s Companies Act 2013 with rules, Taxman Publications (p) Ltd. 2. The Companies Act 2013, The Institute of Company Secretaries of India, Kluwer India (p
)Ltd. 3. C.L. Bagaril Asok. K, Company Law, Vikas Publishing House, 12
th Edition, 2013.
4. A Text Book of Company Law, M. C. Kuchhal, Mahavir Publications, Edition 2015. Prepared by Verified by
K.Loganathan, Assistant Professor Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – III PART – III : Core – 7 * PRINCIPLES AND PRACTICES OF MARKETING
[Common for B.Com, B.Com (CA), B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit : 4 Course Code : N7BPA3T73
Total Instruction Hours: 50 Learning objective : To understand the nature of marketing management and digital marketing strategies.
24
UNIT – I (10 Hours) Marketing: Definition of Market and Marketing – Classification of Markets – Marketing and Selling – Objectives - Importance of Marketing –– Modern Marketing Concepts - Mass Marketing – Niche Marketing - Customer Relationship Marketing. UNIT – II (10 Hours) Marketing Mix – Product Mix –Meaning of Product – Product Life Cycle –Branding – Labelling – Price Mix – Importance – Pricing Objectives – Pricing strategies –Types of Pricing - Personal Selling and Sales Promotion – Importance of Channels of Distribution – Functions of middlemen.
UNIT – III (10 Hours) Buying Behaviour and Sales Forecasting: Buyer Behaviour- Determinants - Economic Model -
Psychological Model- Social and Culture influences on Buying Behaviour - Organizational
Buying Behaviour- Sales Forecasting- Uses, Roles and Methods of Sales Forecasting- Market
Segmentation- Consumer Protection Act 1986: Consumers Rights and Responsibilities,
Consumer Exploitation in India.
UNIT – IV : (10 Hours)
Digital Marketing - Introduction - Key terms and Concepts - Understanding Marketing
Strategy - The building blocks of Marketing Strategy - Crafting a digital marketing strategy.
Search Engine Optimisation (SEO) - Search Engine Friendly Website Structure - Benefits and
challenges. Online Advertising - Introduction - Online advertising objectives - Types of
display adverts - Getting ads online -Targeting and Optimising -Tracking - The future of online
advertising -advantages and challenges.
UNIT – V (10 Hours) Social Media Channels - Introduction - Social media channels - Social networking - Social
media marketing: Rules of engagement - Advantages and challenges. Email Marketing
:.Introduction - Email strategy and planning - Step-by-step process - Advantages and
challenges. Mobile Marketing - Introduction - the role of mobile in personal communication -
Mobile messaging channels - Advantages and challenges. Marketing Ethics: Social
Responsibilities in Marketing.
Note: 100% Theory only
Learning Outcome : On Successful completion of this Course, the students should have better
knowledge in marketing management and digital marketing strategies.
TEXT BOOK
1.R.S.N.Pillai & Bagavathi, Marketing Management, Sultan Chand & Co, New Delhi,2014.
2. Rob Stokes and the Minds of Quirk, eMarketing: The essential guide to marketing in a
digital world, Fifth Edition, Quirk eMarketing (Pty) Ltd.
REFERENCE BOOKS
1. Philip Kotler, Marketing Management, Pearson Education Pvt Ltd, 2014.
2. Dr.C.B.Gupta & Dr.Rajan Nair “Marketing management” Sultan Chand & Sons, New
Delhi. 2009.
3. Rajan Saxena, Marketing Management, Tata McGraw Hill Publishing Company Limited,
New Delhi. 2014
4. S.A.Sherlekar, Modern Marketing, Himalaya Publishing House, Mumbai. 2009
SEMESTER – III
PART – III : Allied – 3 * BUSINESS STATISTICS
[Common for BBA, B. Com (CA), B.Com (PA), B. Com (BPS), B.Com Programmes]
Credit : 5 Course Code : N7BPA3T74
Total Instruction Hours: 75
Learning Objective: To enable the students to acquire knowledge about statistical tools.
Prepared by: Dr.M.Selvarani Verified by: Dr.D.Padma
HoD – B.Com (BPS) HoD - B.Com (ABA)
25
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, Bowley’s coefficient of skewness.
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)
Correlation: Definition -Types of correlation, Karl Pearson’s correlation – Rank correlation –
Definition - calculation of rank correlation coefficient, when ranks are not repeated.
UNIT V (15 Hours)
Regression: Definition - Regression coefficients – Regression lines – uses - simple problems.
Learning Outcome: 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.
TEXT BOOK:
1. P.A.Navaneethan, Business Mathematics and Statistics, Jai Publishers, May 2014.
Unit I Chapter 7 [Page No 159-183,190-263]
Unit II Chapter 8 [Page No 305-320,325 – 338, 360 -368,396-416]
Unit III Chapter 10 [Page No 444-462,467- 488]
Unit IV Chapter 12 [Page No 503-522]
Unit V Chapter 13 [Page No 540- 554,563 - 569]
REFERENCE BOOKS: 1. P.R. Vittal, Mathematical Statistics, Margham Publications , 2004.
2. Gupta S.C., Kapoor V.K., “Elements of Mathematical Statistics”, Sultan Chand &
Sons, New Delhi.
3. Gupta C.B, Vijay Gupta, “An introduction to Statistical Methods”, Vikas
publishing house private limited.
4. R.S.N.Pillai, Bagavathi, Statistics theory & Practice, S. Chand company PVT Ltd,
New Delhi , Reprint 2015.
Prepared by: S.Sasikala Verified by: T.MathiSujitha
Ass. Prof. Dept. of Maths Ass. Prof. Dept. of Maths
SEMESTER – III PART – IV : SBE – 1 * BUSINESS APPLICATION SOFTWARE Credit : 2
Course Code : N7BPA3P65 Total Instruction Hours: 75
Learning Objective: To enable the students to work with MS – Office and Tally MS WORD (15 Hours) 1. Type a Document and make Alignments 2. Prepare a Class Time Table 3. Prepare a Mail Merge for an Interview Call Letter MS EXCEL (15 Hours) 1. Develop the Students Mark List worksheet and Calculate Total, Average, Pass or Fail 2. Draw a Chart to illustrate Class Performance in the Semester
26
3. Use filter and sort option MS – POWER POINT (09 Hours) 1. Prepare a Presentation through templates 2. Draw a Organization Chart 3. Prepare department presentation for external expert MS – ACCESS (06 Hours) 1. Prepare a Students Database 2. Prepare an Inventory Database TALLY (30 Hours) 1. Creating a new Company 2. Create Voucher for a Company 3. Prepare Bank Reconciliation Statements 4. Prepare Final Account Learning Outcome: On Successful completion of the course, the students should be able to work in MS – Office and Tally Note: The Syllabus has 100 % Practical
SEMESTER – III \d]whk] gUtk;
PART IV – NME -1: BASIC TAMIL – I gFjp IV mog]gil jkpH] – I
Credits : 2 gFjp - IV jkpH] –I mog]gilj]jkpH;
Course Code : N73T56A
Total Instructional hours- 27
ghl nehf;fk; (Learning Objective) : jkpH; vGj;Jf;fspd; rpwg;g[/ jkpHh] gz]ghL kw]Wk]
,yf]fpa']fis mwpKfk] bra]jy]/ kly] vGjg] gapw]Wtpj]jy].
myF – I jkpH] vGj]Jfs] mwpKfk] (gh.nt:06)
caph]/ bka]/ caph]bka]/ Ma]jk] –vGj]Jg]gapw]rp kw]Wk] cr]rhpg]g[
myF – II jpiz/ghy]/ vz]/ ,lk]/ fhyk]/ xUik gd]ik/ (gh.nt:06)
Fwpy]/ beoy] ntWghL
myF – III bgah;r;brhy;/ tpidr;brhy; tiffs ; (gh.nt:03)
myF – IV epWj;jw; Fwpfs; - fhw;g[s;sp/ miug;g[s;sp/ (gh.nt:06)
Kw;Wg;g[s;sp/ tpag;g[f;Fwp/ tpdhf;Fwp
bra;jp thf;fpak;/ tpdh thf;fpak;/ czh;r;rp thf;fpak;
myF – V fij kw]Wk] ghly]fs] - bghUs] tpsf]fk] jUjy]. (gh.nt:06)
ghh;it E}y]fs]
1. g"]rje]jpuk] - Kidth;. Jiu Re;jnurd;
n$hjp yl;Rkp gg;spnf#d;!;
24-135 fw;gfk; mbtd;a[
ehd;fhk; bjU . brd;id – 28 . gjpg;g[ - 2006.
2. ey]y jkpH] - Kidth.; f. bts;sp kiy
tp$ah gjpg;gfk;
20/ ,uh$ tPjp nfhit – 1 gjpg;g[ - 2006.
3. jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;
fw;f! Kj;jkpH; gjpg;gfk;
9 v nkf;kpy;yd; fhydp
e';if ey;Y}h;/ brd;id – 61.
gjpg;g[ -2006
4. ,dpa jkpH; gapw;rp E}y; - nfh.re;jpunyfh
g[j;jfk; -3 miyL gg;sp#h;!; gpiuntl; ypkpbll;
brd;id - 02. gjpg;g[ - 2008. brd;id – 14
Prepared by : Dr.M.Revathy
Verified by : Dr.S.Rajalatha
Ass. Prof. Dept. of Tamil Department HOD - Tamil
27
SEMESTER – III \d]whk] gUtk;
PART IV ADVANCED TAMIL - I gFjp IV rpwg]g[j] jkpH] –
Credit : 2 Course Code : N7BPA3T56B
Total Instruction Hours: 27
ghl nehf;fk; (Learning Objective) : gy;ntW ,yf;fpa tot';fspd] tHpna thH]tpaiya[k] bkhHpapd] ,dpikiaa[k]
czh]j]Jjy].
myF – I ,f]fhy ,yf]fpa']fs] – g[Jf]ftpijfs] (gh.nt:06)
ckhgjp - bfhy]iyg]g[wj]J khJis
Fl]onutjp - mg]ghitg] gw]wpa ,ir
bjd]wy] - Ch]td
gpukps] - tz]zj]Jg] g{r]rpa[k] flYk]
fy]gdh - gwj]jy] mjd] Rje]jpuk]
myF – II rpw]wpyf]fpak] (gh.nt:03)
fyp']fj]Jg] guzp - nga]fisg]ghoaJ.
myF – III gf]jp ,yf]fpa']fs] (gh.nt:07)
ehad]khh] g[uhzk]
ekpee]jp ehadhh] g[uhzk].
Mz]lhs] – ehr]rpahh] jpUbkhHp
Mwhk] jpUbkhHp (Kjy] Ie]J ghly]fs])
myF – IV rpWfijj] bjhFg]g[ (gh.nt:06)
fp.th.$fd]ehjd] - kpl]lha]f]fhud]
mfpyd]] - Kjy] yl]rpak]
Nlhkzp - ehfyp']fkuk]
myF – V bkhHp bgah]g]g[/ mYtyff] foj']fs] (gh.nt:05)
ghh]it E}y]
1. jkpHpy] rpWfij gpwf]fpwJ - rp.R. bry;yg;gh
fhyr;RtL gjpg;gfk;
669 - nf.gp.rhiy/ ehfh;nfhtpy; - 01
gjpg;g[ - 2007.
2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004
3.gf;jp ,yf;fpak; - g. mUzhryk;
irt rpj;jhe;j E}w;gjpg;g[f; fHfk;
brd;id -06/gjpg;g[ - 1990.
4. bfh']Fnjh] thH]f]if - ,. ,uh$khh;j;jhz;ld;
a[idl;bll; iul;lh;!;
67 - gPl;lh;!; rhiy . ,uhag;ngl;il/ brd;id -14.
Kjy; gjpg;g[ -2003
Prepared by : Dr.S.Dhandapani
Verified by: Dr.S.Rajalatha
Ass. Prof. Dept. of Tamil Department Dr.S.Rajalatha, HOD - Tamil
SEMESTER – I SEMESTER - III
NME – 1 * BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS I
Credit : 2 Course Code : N7BPA3T77-C
Total Instruction Hours: 27 Learning Objective: To prepare students for competitive examination and interviews
UNIT I (5 Hours)
Parts of Speech
28
UNIT II (5 Hours) Numbers
Case
Gender
UNIT III (5 Hours)
Voices
Narration , Degrees of Comparison
UNIT IV (5 Hours)
Precis Writing.Expansion of an Idea
Report Writing, Letter Writing
UNIT V (5 Hours)
Public Speaking
Group Discussion, Interview Etiquettes
Learning Outcome : On successful completion of the course, the students should have
acquired basic rules of English grammar which in turn help them in clearing through
competitive exams.
Text Book:
Basic English for Competitive Examinations, Department of English, Sree Saraswathi
Thyagaraja College, Pollachi, 2017.
Reference Book:
Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009
English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.
Prepared by : R.Vennila Nancy Christina Verfied By : K.Mahalakshmi
HoD Asst. Prof. English Ass. Prof. Dept. of English
SEMESTER – IV
PART – III : Core – 8 * CORPORATE ACCOUNTING – I [Common for B.Com,
B.Com (CA) and B.Com (PA) Programmes]
Credit : 5 Course Code : N7BPA4T71
Total Instruction Hours: 60
Learning objective: After the successful completion of the course the student should have a thorough knowledge
on the accounting practice prevailing in the corporate.
UNIT – I (12 Hours)
Shares- Meaning- Kinds of shares-Issue of Shares: At Par, At Premium, At Discount -
Forfeiture – Reissue. Underwriting of Shares.
UNIT – II (12 Hours)
Preference Shares-Redemption of Preference Shares - Debentures – Issue – Redemption:
Sinking Fund Method.
UNIT – III (12 Hours)
Final Accounts of Companies- Profit Prior to Incorporation-Provisions relating to preparation
of final accounts - Calculation of Managerial Remuneration.
UNIT – IV (12 Hours)
Valuation of Goodwill: Need –Methods: Normal Profit Method, Super profit method,
Capitalization method. Valuation of Shares: Need- Methods of valuation: Net Asset Method,
Yield Method, and Fair Value Method.
UNIT - V (12 Hours) Liquidation of Companies - Statement of Affairs -Deficiency a/c – Liquidators Final Statement
of Accounts.
Note: Distribution of marks - 20% Theory, 80% Problem
29
Learning outcome: To enable the students to be aware on the Corporate Accounting in conformity with the
provision of the Companies Act.
Text Book:
1. T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th Edition,
Reprint 2014.
Reference Books:
1. 1.R.L.Gupta & Radhasamy, “Advanced Accounts”, M, Sulthan & Chand Publications,
16th Edition 2005, Reprint 2013.
2. Dr. M.A. Arulanandam & Dr. K.S. Raman, “Advanced Accountancy”, Himalayan
Publication, 2014.
3. Jain & Narang, “Advanced Accounting- II”, Kalyani Publications,16th Revised Edition,
Reprint 2013.
4. 4.P.C.Tulsian,”Corporate Accounting”, Tata McGraw-Hill Publishing Company
Limited, New Delhi 4th Edition 2012.
Prepared by Verified by
Dr.B.Mythili, Associate Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)
SEMESTER – IV PART – III : Core – 9 * BANKING THEORY LAW AND PRACTICE [Common for
B.Com, B.Com (CA), B.Com (PA) and B.Com (ABA) Programmes] Credit : 4 Course Code : N7BPA4T72
Total Instruction Hours: 60 Learning objective: To provide good understanding on the role of banking, its role in the development of economy and core banking services. UNIT I (12 Hours) Introduction to banking – Types of Banks – Functions of Banks - Banking Regulations Act, 1949 – Reserve Bank of India (RBI): Evolution – Organisational structure of RBI – Functions of RBI – 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) Loans and Advances – Principles of Sound Lending - Non Performing Assets (NPA) – Definition and Meaning – Types of NPAs - Causes – Remedies – Basel Banking Norms – Basel I, Basel II and Basel III. 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).
30
Learning outcome: After the successful completion of the course, the students should have the thorough knowledge on the current banking systems. TEXT BOOK 1. 1.E.Gordon & K. Natrajan Banking Theory, Law & Practice, Himalaya Publishing House,
Mumbai, 24th
revised edition, 2015. REFERENCE BOOKS 1. G.S.Popli and Anuradha Jain, “Principles and Systems of Banking”, PHI Learning Private
Limited, New Delhi, 2016. 2. 2.K.P.M. Sundaram and P.N.Varshney, Banking Law and Practice, Sultan Chand & Sons
Publishing House, New Delhi, 18th
edition 2014. 3. Indian Institute of Banking and Finance, “Principles & Practice of Banking” Macmillan
Publishers India Private Ltd., Chennai, 2016. 4. 4..K.C.Shekar, Lekshmy Shekar, Banking theory and Practice, Vikas Publishing House
Pvt.Ltd., 20th
edition, 2007. Prepared by Verified by
Dr.D.Padma, HOD – B.Com (ABA) Dr.D.Padma, HOD – B.Com (ABA)
SEMESTER – IV
PART – III : Core – 10 * FINANCIAL MANAGEMENT
[Common for B.Com (ABA), B.Com (PA) and B.Com (BPS) Programmes]
Credit : 5 Course Code : N7BPA4T73
Total Instruction Hours: 75
Learning objective To equip the students with the knowledge of the financial management techniques and
methods of financial planning.
UNIT: I (15 Hours) Nature & scope of financial management – profit maximization- wealth maximization-
functions of finance-relationship between risk & return- time value of money. (Theory Only)
UNIT: II (15 Hours) Cost of capital meaning & importance-cost of debt, preference, equity and retained earnings-
weighted average cost of capital-capital budgeting- techniques-NPV-payback period-ARR-
IRR-Profitability Index Method - capital rationing.
UNIT: III (15 Hours) Operating & financial leverage-measurement of leverage-effect of operating and financial
leverage on profits-capital structure theories-net income approach-net operating income
approach-MM theories-determining capital structure in practice.
UNIT: IV (15 Hours) Dividend theories and policies-issues in dividend decision, Walters‘s models, MM hypothesis,
dividend & uncertainty, relevance of dividend, dividend policy and forms. Working capital:
Meaning – Classification - Merits and Limitations - Factors determining Working Capital.
UNIT: V (15 Hours) Estimation of Working Capital Requirement - Accounts receivable and inventory management
- Cash Management.
(Question paper covers 60 % Theory and 40% problems)
Learning outcome On successful completion of the course, the students are expected to apply efficiently the
financial management tools for effective financial decision-making.
TEXT BOOKS 1. Prasanna Chandra, Fundamentals of Financial Management, McGraw Hill Education
(India) Pvt. Ltd., New Delhi, 6 th edition 2014.
31
REFERENCE BOOKS 1. Sharma R K. Shashi K Gupta, Financial Management Theory and Practice, Kalyani
Publishers, 8th edition, 2014.
2. I M Pandey - Financial Management, Vikas Publishing (Pvt) Ltd., New Delhi, 11 th
edition, 2015.
3. Khan M Y & Jain P K, Financial Management, McGraw Hill Education (India)
Pvt. Ltd., New Delhi, 7 th edition, 2015.
4. P.Periasamy, Financial Management, McGraw Hill Education (India) Pvt. Ltd., New Delhi,
3rd edition, 2011
Prepared by Verified by
Dr.D.Padma, HOD – B.Com (ABA) Dr.D.Padma, HOD – B.Com (ABA)
SEMESTER – IV PART – III : Allied – 4 * OPERATIONS RESEARCH
Credit : 5 Course Code : N7BPA4T64 Total Instruction Hours: 75
Learning Objectives: To teach the students about the Industrial applications of Operations Research. 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. 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 games - Graphical solution of (2 x n) and (m x 2) games. UNITV (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). Learning Outcome: 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. TEXT BOOK:
1. Kanti swarup, P. K. Gupta, Man Mohan, Operations Research, S.Chand & Sons Education Publications, New Delhi, 2008 Unit I : Chapter 1, 2, 3 [Page No 25-29, 39-62,65-73] Unit II: Chapter 10, 11 [Page No 245-248,253-266,295,296,298-317] Unit III: Chapter 21 [Page No 589-592,596,597-607] Unit IV: Chapter 17 [Page No 443-457] Unit V: Chapter 25 [Page No 763-764,765-767,771-793]
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.
32
4. Frederick & Hillies, Gerald I.Lieberman, Operations Research, Tata Magraw – Hill Publications company, 2009.
Prepared by : R.D.Beulah Verified by : V.Madhan
Asst. Prof. Dept. Maths Asst. Prof. Dept. Maths SEMESTER – IV
PART – IV : SBE – 2 * INVESTMENT AND PORTFOLIO MANAGEMENT Credit : 2 Course Code : N7BPA4T75
Total Instruction Hours: 40 Learning Objective: On successful completion of the course the students should have a better understanding about the investment anal ysis and portfolio management. UNIT – I (08 Hours) Introduction to Investment and Securities – Investment Planning –Steps involved in Planning Process – Investment Objectives and Constraints - Risk and Return –Power of Compounding. UNIT – II (08 Hours) Investment Alternatives – Bonds – Types and Features – Debentures – Types and Features – Eqyity Shares – Preference Shares – Company Deposits and its Features - Gold and Silver – Real Estates – National Savings Scheme – Mutual Funds – Classifications and Features – Systematic Investment Plan (SIP) and its Types. UNIT – III (08 Hours) Security Markets and their Features - Primary and Secondary markets in India – BSE, NSE, SEBI – its functions – Book Building its Process – Listing and its Advantages - Types of order at BSE and NSE – NSDL and its Functions. UNIT – IV (08 Hours) Sources of financial Informations – Fundamental Analysis – Economic, Industry and Company Anal ysis – Basic concepts of Technical Analysis – Dow Theory. UNIT – V (08 Hours) Portfolio Analysis – Markowitz model – Sharpe Index model - Jenson’s model – Portfolio Evaluation – Portfolio Revision. Note: The syllabus will have 20% problems and 80% Theory. Learning Outcome: On successful completion of the course the students are expected to acquire diagnostic, analytical and decision making skills related to investments in various securities TEXT BOOK: 1. Security Anal ysis and Portfolio Management, Punithavathy Pandian, , Vikas Publishing
House Private Ltd., 2nd
Edition(2013) REFERENCE BOOKS: 1. Investment Analysis and Portfolio Management, M.Ranganatham and R.Madhumathi, 2. Pearson Education (Pvt) Ltd., New Delhi. Edition (2009).
3. Security Anal ysis and Portfolio Management, S.Kevin, Prentice-Hall of India Private Ltd., New Delhi.11
th adition (2012)
4. Security Anal ysis and Portfolio Management, V.A.Avadhani, Himalaya Publishing House, 9
th Revised Edition, 2013.
5. Investment Management, Preeti Singh, Himalaya Publishing House, Edition (2015). Prepared by Verified by
K.Loganathan, Assitant Professor Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – IV
PART – IV : SBE – 3 * CORPORATE COMPLIANCE MANAGEMENT
Credit : 2 Course Code : N7BPA4T66
Total Instruction Hours: 40 Learning objective: To provide thorough understanding and appreciation of composite
legal due diligence in regard to certain corporate activities
33
UNIT – I (08 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 (08 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 (08 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 (08 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 (08 Hours)
Search / Status Reports Importance, scope; verification of documents relating to charges;
requirements of financial institutions and corporate lenders; preparation of report
Learning outcome: To provide expert knowledge about the Corporate
Compliance
Note: 100% Theory only
TEXT BOOK: 1. Capital Market in India E.Gordon & K. Natarajan, Himalaya Publishing ( 2000).
REFERENCE BOOKS: 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
4. Commercial Law Publishers (2003)
Prepared by Verified by
R.Jayachitra, Assistant Professor Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – IV ehd]fhk] gUtk
PART IV – NME – 2 * BASIC TAMIL – II gFjp IV mog]gil jkpH] – II
Credit : 2 Course Code : N7BPA4T57A
Total Instruction Hours: 27
ghl nehf;fk; (Learning Objective) : jkpH; vGj;Jf;fspd; rpwg;g[ jkpHh gz]ghLkw]Wk]
,yf]fpa']fismwpKfk bra]jy]/ kly vGjg] gapw]Wtpj]jy].
myF – I brhw]bghUs] tpsf]fk]. (gh.nt:05)
kyh]fs]/ fha]fs]/ Ritfs]/gH']fs]/
cly] cWg]g[fs].
myF – II brhw]bwhlh] tpsf]fk]. (gh.nt:04)
(KJbkhHp/ mwp"h]fspd] bjhlh]fs]/ ,yf]fpa thpfs]/ cUtf']fs])
myF – III jkpHh] gz]ghL (gh.nt:06)
tpHhf]fs]/ rl']Ffs]/ ehl]Lg]g[wg; gHf]ftHf]f']fs] mwpKfk].
myF – IV jkpH] bra]a[s] ghly]fs] kdg]ghlk] bra]jy] (gh.nt:06)
Mj]jpr]No/ bfhd]iw nte]jd]/ ghujpahh].
myF – V fojk] vGJjy]/ tpy']Ffs] gwitfs] (gh.nt:06)
Fwpj]J khzth]fis vGj itj]jy].
khzth; bgWk; jpwd; (Learning Outcome) : vGj;Jf;fisg; gw;wpa mwpKfKk; brhw;fis vGJtjw;Fk; ngRtjw;Fk;
fw;Wf;bfhs;fpd;wdh;. jkpHh;fspd; gz;ghL/ ,yf;fpa';fis mwpe;Jbfhs;fpd;wdh;.
34
ghh]it E}y]
1. ,yf]fpa tuyhW - nrhk . ,stuR
kzpthrfh; gjpg;gfk;
8-7 rp';fh; bjU
ghhp Kid / brd;id - 8
Mwhk;gjpg;g[ - 2007
2. ghujpahh; ftpijfs; - ghujpahh;
_ ,e;J gg;spnfrd;!]
100/ bfdhy; g']f] nuhL
fpHf;F rp.I.o.efh; / brd;id - 35
13-Mk; gjpg;g[ -2011
3. gjpbdz; fPH;f;fzf;F
E}y;fs; - bjhFg;g[ E}y] - th;;j;jkhdd; gjpg;gfk;
V.Mh;.Mh;. fhk;g;bsf;!;
141/ c!;khd; rhiy/
jpahfuha efh; / brd;id - 17
,uz;lhk; gjpg;g[ - 1999.
4. ePjp E}y; fH";rpak; - bfhw;wit btspaPL
4/2 Re;juk; bjU
jpahfuhah; efh;/ brd;id -17
Kjw;gjpg;g[ - 2014.
5. ehl;Lg;g[w ,ay; Ma;t[ - lhf;lh; R.rf;jpnty;
kzpthrfh; gjpg;gfk;
31/ rp';fh; bjU/ ghhpKid/
brd;id - 108
Kjw;gjpg;g[ - 1983.
Prepared by : Dr.M.Revathy
Verified by : Dr.S.Rajalatha
Asss. Prof. Dept. of Tamil HOD - Tamil
SEMESTER – IV ehdfhk] gUtk;
PART IV – NME – 2 * ADVANCED TAMIL - II gFjp IV rpwg]g[j] jkpH] – II
Credits : 2 ]]] Course Code : N74T57B
Total Instructional hours- 27
ghl nehf;fk; (Learning Objective) : gy;ntW ,yf;fpa tot';fspd] tHpna
thH]tpaiya[k] bkhHpapd ,dpikiaa[k czh]j]Jjy].
myF – I r']f ,yf]fpak; – mfk]] (gh.nt:05)
ew]wpiz - tpy]yhg]g{tpd] - Re]juj]jdhh]
fypj]bjhif - Rlh]j]bjhO,* nfsha]* - fgpyh;
mfehD}W - md]dha] thHp - j']fhy] Klf]bfhw]wdhh]
myF – II r']f ,yf]fpak; – g[wehD}W (gh.nt:04)
< vd ,uj]jy] - fiHjpd]ahidahh]
<d]W g[we]jUjy] - \jpd] Ky]iy bghd]Koahh]
myF – III rpyg]gjpfhuk] - fl]Liu fhij (gh.nt:06)
myF – IV ciueil E}y] - tz]zjhrd] -mfk] g[wk] (gh.nt:06)
(njh]e]j ehd;F fl]Liufs])
C"]ry] kdR
fw]wJ kdk]
,aw]if kfue]j']fs]
ee]jpah tl]lr] broapd] k"]rs] ,iy
myF – V bghJf]fl]Liufs] (gh.nt:06)
khzth]fs] bfhz]lhoa tpHh Fwpj]J mth]fis vGj itj]jy].
khzth; bgWk; jpwd; (Learning Outcome) : r';ffhyk; Kjy; ,f;fhyk; tiuapyhd ,yf;fpa';fs; tHpna bkhHpapd; ,dpik kw;Wk;
thH;tpay; jd;ik fisa[k; cah;e;J bfhs;fpd;wdh;.
35
ghh]it E}y]
1.jkpH; ciueilapd; njhw;wk; tsh]r]rp - f.ifyhrgjp
epa{ br"]Rhp g[j]jf epWtdk]/ brd;id.
2. r']f ,yf;fpaj; bjhFg;g[f;fs; - 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
3. jkpH;f;fhg;gpa';fs; - fp.th. $fe;ehjd;
Ky;iy epiyak; 9/ ghujp efh; Kjy; bjU
jpahfuha efh; brd;id – 600 017
Kjw;gjpg;g[ 2012
4. Tj;Jk; rpyk;g[k; - Kidth;. m.mwpt[ek;gp
rpj;jpuk; btspaPL
15/fiythzp efh; ,yhRg; ngl;il
g[Jr;nrhp – 605 008 ,uz;lhk; gjpg;g[ - 2009.
Prepared by : Dr.S.Dhandapani
Verified by : Dr.S.Rajalatha
Ass. Prof Dept. of Tamil HOD - Tamil
SEMESTER - IV PART IV – NME – 2 * BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS II
Credit : 2 Course Code : N7BPA4T77- Total Instruction Hours: 27
Learning Objective : To prepare students for competitive examination with basic grammar knowledge. UNIT I (5 Hours) Concord (Subject Verb Agreement) Articles Synonyms -Antonyms UNIT II (5 Hours) Tenses Common Errors Idioms and phrases UNIT III (5 Hours) Kinds of Sentence (transformation) Classification of Sentences (simple, complex, compound) Rearrange the Sentences Improvement of Sentences UNIT IV (5 Hours) One word substitution Selection of mis spelt /Correctly spelt words Odd word out UNIT V (5 Hours)
Comprehension
Cloze test
Learning Outcome : On successful completion of the course, the students to be in the comfort
level of spoken, written and also assist the students to avoid error in writing
Text Book:
Basic English for Competitive Examinations, Department of English, Sree Saraswathi
Thyagaraja College, Pollachi, 2017.
Reference Book:
Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009
English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.
Prepared by : R.Vennila Nancy Christina Verified By: K.Mahalakshmi
HoD – English Ass. Prof. Dept. of English
36
SEMESTER – IV
PART – IV : Extra Credit * MATHEMATICS FOR COMPETITIVE EXAMINATIONS
[Common for all UG students]
Credit : 2 Course Code : N7BPA4T78
Total Instruction Hours: 50 Learning Objective: To train the students on quantitative aptitude and verbal reasoning.
UNIT I (10 Hours)
Analogy
Coding and Decoding
Direction Sense Test
UNIT II (10 Hours)
Blood Relations
Logical Reasoning
UNIT III (10 Hours)
Average
Problems on Numbers
Problems on Ages
UNIT IV (10 Hours)
Percentages
Ratio and Proportion
Profit and Loss
UNIT V (10 Hours)
Time & Work
Time and Distance
Learning Outcome: 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.
Text Book:
“Mathematics for Competitive Examinations”, Department of Mathematics, Sree Saraswathi
Thyagaraja College, Pollachi, 2016.
Reference Books:
1. R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning, S. Chand &
Company Ltd, 2011 Edition, New Delhi (For units I & II only).
2. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &
Company Ltd, 2012 Edition, New Delhi(For units III, IV, V).
3. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.
4. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill
Companies, 2006.
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
Prepared by : M.Thangamani , R.Chitradevi &
R.D.Beulah
Verified by : R.Senthil Amutha
Ass. Prof. Dept. of Maths HoD of Maths
37
SEMESTER – V
PART – III : Core – 11 * CORPORATE ACCOUNTING – II
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes]
Credit : 5 Course Code : N7BPA5T71
Total Instruction Hours: 60 Learning objective: After the successful completion of the course the student should have a
thorough knowledge on the Advanced Accounting Practice prevailing in the Corporate.
Pre-requisite: Corporate Accounting -I
UNIT – I (12 Hours)
Amalgamation – Meaning-Types of Amalgamation: Amalgamation in the nature of merger,
Amalgamation in nature of purchase - Absorption-Internal and External Reconstruction
UNIT – II (12 Hours)
Holding Company Accounts - Consolidation of Balance Sheets with treatment of Mutual
Owings, Contingent Liability, Unrealized Profit, Revaluation of Assets, Bonus issue and
payment of dividend (Inter Company Holdings and owings excluded).
UNIT – III (12 Hours)
Banking Company Accounts - Preparation of Profit and Loss Account and Balance Sheet
(New format only) - Rebate on Bills Discounted - Classification of Advances -
Classification of Investments.
UNIT – IV (12 Hours)
Insurance Company accounts: Life Insurance and General Insurance - Under IRDA Act 2000
UNIT – V (12 Hours)
Statements of Accounts for Electricity Companies – Treatment of Repairs and Renewals -
Accounting Standards – Financial Reporting Practice (Theoretical Aspects)
Note: Distribution of marks - Theory - 20% Problems - 80%
Learning outcome: To enable the students to be aware on the Advanced Corporate
Accounting in conformity with the provision of the Companies Act.
Text Book:
1.T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th
Edition, Reprint 2014.
Reference Books:
1. Gupta R.L. & Radhaswamy M., “Corporate Accounts Theory Method and
Application”, Sultan Chand & Co., New Delhi, 13th Revised Edition 2006.
2. Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy”, Part-I”, Himalaya
Publications, New Delhi, 2010.
3. P.C.Tulsian, “Corporate Accounting”, Tata McGraw-Hill Publishing Company Limited,
New Delhi 4th Edition 2012.
4. S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi,
Vol 1, 18th Edition, 2013.
SEMESTER – V
PART – III : Core – 12 * COST ACCOUNTING
[Common for B.Com, B.Com (CA), B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit : 4 Course Code : N7BPA5T72
Total Instruction Hours: 60 Learning Objective: To gain comprehensive understanding of aspects relating to Cost Accounting and their application by way of solving problems. UNIT – I (12 Hours) Cost Accounting-Meaning and Definition- Objectives –Difference between Financial and Cost
Prepared by : Dr.B.Mythili Verified by Dr.N.Chitra
Associate Professor- B.Com(CA) HOD- B.Com(CA)
38
Accounting – Relationship with Management Accounting and Cost Accounting - Elements of Costing- Cost Concepts and Classifications - Elements of Cost – Preparation of Cost Sheet – Tender and quotations
UNIT – II (15 Hours) Material Control – Meaning – objectives – Essentials – Advantages - Economic Order Quantity (EOQ) – Perpetual Inventory System – Level of Stocks – Reorder level - Maximum Level - Minimum Level – Average Stock Level – Danger Level – Pricing of materials issues - FIFO – LIFO – Simple Average – Weighted Average –– Transfer Price Costing – Activity based Costing.
UNIT – III (15 Hours) Labour Cost - Computation and control of labour – Labour Turn over – Separation Method – Replacement Method – Flux Method – Remuneration and incentives – Time rate and Piece rate System – Premium and Bonus Plan. Idle Time – Over Time – Merit Rating – Time and Motion Study UNIT – IV (15 Hours) Overheads - Meaning and Classification of Overheads – Allocation and Apportionment of Overheads-Primary and secondary distribution of overheads – Repeated distribution method Simultaneous equation method- Step ladder method - Reconciliation of Cost and Financial Accounting UNIT – V (15 Hours) Process Costing – Meaning - Definition – Advantages and Disadvantages of Process costing - Process Losses – Normal Loss – Abnormal Loss – Abnormal Gain–. Inter Process Profits - Contract Costing – Service Costing for Transports. Note: The Syllabus will have 40 % Theory and 60 % Problems. Learning Outcome: On successful completion of the course the student should have a thorough knowledge on the cost accounting principles and Practice TEXT BOOK: 1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers. 7
th
Edition 2014 REFERENCE BOOKS: 1. S.P.Jain, K.L. Narang, Cost Accounting, Kalyani Publishers. Edition - 2013. 2. B.S.Kanna, I.M. Pandey, G.K. Ahuja, M.N.Arora, Practical Costing, Sultan Chand &Sons.
Edition 2009. 3. T.S.Reddy and Dr.Y.Hari Prasad Reddy, “Costl Accounting”, Margham Publications,
Chennai-600 017, 7th
Revised Edition 2007 4. Bhattacharya “ Principles and practices of Cost Accounting” PHI Publications, Third
Edition, 2010
SEMESTER – V PART – III : Core – 13 * INCOME TAX LAW AND PRACTICE– I
[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit : 5 Course Code : N7BPA5T73
Total Instruction Hours: 75 Learning Objective: To impart the knowledge about income tax law and practices in India 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 underthe Income Tax Act 1961- Assessee – Types of Assessee - Persons – Income - Agricultural Income - Assessment Year - Previous Year – Residential status – Scope of total Income - Exempted Incomes . UNIT – II (15 Hours) Computation of Income under the Head Salary - Allowances - Perquisites - Profit in lieu of
Prepared by : P. SenthilKumar Verified by Dr.I.SIDDIQ
Associate Professor- B.Com HOD- B.Com
39
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 (12 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 (12 Hours) Set off and carry forward of losses –Computation of Gross total income - Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G. Distribution of Marks: 40% Theory and 60 % Problems Learning Outcome:On the Completion of the Course, he students should be able to compute the tax liability of an individual TEXT BOOK: 1. V.P Gaur & D.B Narang, “ Income Tax –Law & Practice”, Kalyani Publishers, Punjab- 141008–* Relevant Assessment Year. REFERENCES BOOKS 2. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,*Relevant
Assessment Year. 2. 2.Dr. H.C.Mehrotra & Dr. S.P. Goyal, “Direct Taxes law & Practice”, Sahitya Bhawan.
Publications, Agra. * Relevant Assessment Year. 3. 3.Vinod Singnia, “Income tax law and practice” Taxman Publications, New Delhi,*
Relevant Assessment Year. 4. 4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice” Vishwa Publication,New Delhi *
Relevant Assessment Year.
SEMESTER – V
PART – III : Elective – A1 * INDIA’S FOREIGN TRADE AND LEGISLATION
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes]
Credit : 5 Course Code : N7BPA5T64A
Total Instruction Hours: 75
Learning Objective: To impart the knowledge about Foreign Trade and Legislation practices
in India
UNIT – I (15 Hours) India‘s foreign trade: Trade policy of India-History of Trade control in India - Foreign trade
after Independence –Developments since Independence – Composition of India`s Export
Trade-Direction of India`s Foreign Trade Analysis- Highlights of Foreign trade Policy 2015-
2020.
UNIT – II (15 Hours)
Legal aspects for Exports: form and contents of export contract-Essential factors in
contract of export sales- Indian laws to Export Trade.
UNIT – III (15 Hours) Exchange control –Objectives of Exchange control-Methods of Exchange control: Direct
methods, indirect methods- FEMA ACT 1999- Components of Foreign Exchange Market-
Prepared by : Dr.I.Siddiq Verified by Dr.D. Padma
Associate Professor- B.Com HOD- B.Com ABA
40
participants of the Exchange Market in India-Factors causing fluctuations in exchange rates-
UNIT – IV (15 Hours) Technology import contract – Technology Policy and environment – Selection and transfer
issues – Law for protection of Intellectual Property Rights, Patents, Trademarks, etc.,
UNIT – V (15 Hours) Law of product liability – Laws relating to customs practices and procedures – settlement of
International Trade disputes – Carriage of goods by sea, air and over road.
Learning Outcome: On successful completion of this course, the student should be well
versed in the fundamental concepts of India‘s Foreign Trade and Legislation
TEXT BOOKS 1. Francis Cherunilum, International Trade and Export Management, Himalaya Publishing
House Private Limited, Mumbai, India. Edition – 2010
REFERENCE BOOKS 1. Kathiresan and Radha, Export Management, Prasanna Publishers, Chennai, 3rd edition
2. M. L. Varma, International Trade Vikas Publishing House Pvt. Ltd, New Delhi – 110 055
3. T.A.S Balagopal Export Management, Himalaya Publishing Houses, Mumbai 22nd
edition,
2014
4. Raj Agarwal “Indian Foreign Trade” Excel Books – New Delhi 1st Edition, 2005
Prepared by: V.Suresh Kumar Verified by: Dr.I.SIDDIQ
Assitant Professor - B.Com HOD – B.Com
SEMESTER – V
PART – III : Elective – B1 * MANAGEMENT INFORMATION SYSTEM
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes]
Credit : 5 Course Code : N7BPA5T54B
Total Instruction Hours: 75 Learning objective: To know the Integration of Business Information through Computers. 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. 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. Learning outcome: After the successful completion of the course the student must be aware of utilization of business information for decision making. Text Book: 1. Aman Jindal, “Management Information System”, Kalyani Publishers, New Delhi, 2007. Reference Book: 1. Gorden B. Davis & Margrethe H. Olson, “Management Information System”,
Tata-Mc Graw – Hill Education Pvt.Ltd, New Delhi, 2nd Edition 2011.
41
2. P.Mohan, “Management Information System”Himalaya Publishing House,New Delhi, 2nd Edition 2013.
3. Laudon Kenneth C Laudon Jane P, “Management Information System” Pearson Publishers, New Delhi, 2nd Edition 2013.
4. Schultheis Robert – “Management Information System” Mc Graw Hill education (India) Pvt Ltd, 1st Edition 2013.
Prepared by Verified by
M.Vijayakumar, Assistant Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)
SEMESTER – V PART – III : Elective – C1 * BRAND MANAGEMENT
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5 Course Code : N7BPA5T54C
Total Instruction Hours: 75 Learning Objective: To teach the importance of brand and its impacts among the customers, 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 .
Note: 100% Theory only Learning Outcome: Skills to be acquired: On successful completion of the course the
students should have understood the importance of branding, brand positioning and creating
brand image and the value of the brand towards the growth of the organization
TEXT BOOK: 1. 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.,
5 -Edition, 2012.
2. S.Ramesh Kumar, “Managing Indian Brands, Marketing Concepts and Strategies”,
Vikas Publishing House, 2nd
Edition, 2007.
3. Tiled Heding; Charlotte F. Krudtzen; Mogens Bjerra, “Brand Management: Research,
theory and Practice, Routledge Taylor and Francis Group, London, 2nd edition 2016.
4. Johny K, Johansson, Kurt A. Carlson, “Contemporary Brand Management”, John wiley
and Sons (Asia) Pvt Ltd. Edition 2008.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
42
SEMESTER – V PART – IV : SBE – 4 * BUSINESS VALUATION MANAGEMENT
Credit : 2 Course Code : N7BPA5T66 Total Instruction Hours: 50
Learning Objective: To gain knowledge in different techniques of valuation of assetsand liabilities and to understand the legal implications of merger and acquisitions Prerequisite: Financial Management UNIT – I (10 Hours) Business Valuation – Types of Values – Factors determining Value – Elements of Business Valuation – Different Valuation Approaches – Assets Valuation – Earning Valuation -- Relative Valuation and its Application – Contingent Claim Valuation - Priorities of different Stakeholders in terms of Business Valuation. UNIT – II (10 Hours) Mergers and Acquisitions - Forces driving Mergers and Acquisition - Types - Theories – Importance of Mergers and Acquisitions – Legal Procedures – Challenges of Mergers and Acquisitions. UNIT – III (10 Hours) Valuation of Assets and its related Standards – Factors in asset valuat ion - Valuation of fixed assets - Valuation of investments - Valuation of options – Economic Value Models UNIT – IV (10 Hours) Valuation of Intangibles and Accounting Standards - Forms of Intellectual Property and methods of Valuation - Patents and Copyrights UNIT – V (10 Hours) Financial Engineering and Restructuring – Reasons - Valuation of Brands - Valuation of Real Estate. Note: 60% Theory and 40% Simple Problems Learning Outcome: On successful completion of the course the students are expected to acquire skills related to business valuation. TEXT BOOK: 1. Robert F. Reilly and Robert P. Schweihs, Handbook of Business Valuation and Intellectual
Property Analysis, Published in 2004 by McGraw-Hill Published in 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)
3. Website: www.icsi.com
4. I. M. Pandey, Financial Management, Vikas Publishing House, Edition 2015
Prepared by Verified by
K.Loganathan, Assitant Professor Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – V
PART – IV : SBE – 5 * STRATEGIC MANAGEMENT
Credit : 2 Course Code : N7BPA5T66
Total Instruction Hours: 50 Learning objective: On successful completion of the course the students should have a
thorough understanding about the Strategic Management
UNIT – I (10 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 (10 Hours)
Strategic Analyses: Porters approach - Experience curve analysis – SWOT analysis – BCG
approach
43
UNIT – III (10 Hours)
Formulation of Strategy: Meaning and stages – strategic formulation – functional strategy –
marketing strategy – financial strategy- production strategy – logistics strategy
UNIT – IV (10 Hours)
Strategic Implementation and Control : Meaning – Steps in implementation – Approaches
towards implementation – types of control
UNIT – V (10 Hours)
Strategic Diversification: Merger and Acquisition – turnaround management – Evaluation
and control of strategy – Types and Benefits of strategy
Learning Outcome: On successful completion of the course the students are expected to
acquire diagnostic, analytical and decision making skills related to Strategic Management
TEXT BOOK:
1. K.Ghosh, Sultan chand & sons, Strategic planning & management (10 th
edition,2006).
REFERENCE BOOKS: 1. Ronflavel & John Williams, Strategic Management , Prentice Hall publications Rev
edition, (1996)
2. P.Subba rao, . Business Policy and Strategic Management Himalaya Publishing
House (reprint 2003)
3. Jauch R Lawrence glueck William, . Business Policy and Strategy Tata Mc Graw
hillPublication(6 th edition, 2006).
4. R. Srinivasan, Strategic Management (The Indian Context), Eastern Economy, Edition 2002.
Prepared by Verified by
K.Loganathan, Assitant Professor Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – V
PART – IV : Extra Credit * Summer Internship Training
Credit : 1 Course Code : N7BPA5R27 Learningobjectives: To give optimum exposure on the practical side of Commerce and
Industry
GUIDELINES FOR THE INTERNSHIP PROGRAMME 1. Duration of the internship training is 15 days during the Summer Vacation which falls
at the end of the 4 th 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.
44
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 5 th Semester.
14. Expected outcome of the internship training is given separately.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – V
PART – V : EXTENSION ACTIVITIES * NSS / SPORTS
Grade System Course Code : N7BPA5P28
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 accordingl y)
SEMESTER – VI
PART – III : Core – 14 * MANAGEMENT ACCOUNTING
[Common for B.Com, B.Com (CA), B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes]
Credit : 4 Course Code : N7BPA6T71
Total Instruction Hours: 60
Learning Objective
To impart the knowledge on interpreting various financial statements, preparation of budgets
and decision-making and controlling in business.
UNIT - I : (12 Hours) Management Accounting - Meaning – scope - Objectives and Limitation - Distinction between
Financial accounting and Management accounting - Cost accounting and Management
accounting. Role of Management Accounting in Decision Making - Tools and Techniques -
Functions and Duties of Management Accountant. Analysis and Interpretation of Financial
Statements.
UNIT - II : (12 Hours) Ratio Analysis: Meaning – Objective - Advantages and its limitations - Classification of ratios.
Fund Flow and Cash flow Analysis: Concept of Fund - Meaning of flow of fund – Objectives -
45
Techniques and preparation of Fund Flow Statement - Uses and Limitationof Fund Flow
Statement.
UNIT - III : (12Hours) Cash Flow Statement: Meaning - Preparation – Uses andLimitations of Cash Flow Statement.
Budget and Budgetary control: Meaning of Budget - Budgetary Control – Objectives - Merits
and Demerits of Budgetary Control - Essentials of Successful Budgetary Control - Use of
Budget in Planning and Control - Types of Budget – Sales Budget – Production Budget – Cost
of Production Budget – Materials Budget – Selling and Distribution Budget – Cash Budget –
Master Budget . (Theory and Problem) Zero Base Budgeting – Meaning –Advantages and its
Limitations ( Theory only)
UNIT - IV : (12Hours) 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.
UNIT - V : (12 Hours) Standard Costing and variance analysis - meaning of Standard Cost - Applications of Standard
Costing - Advantages and Limitations of Standard Costing - Establishment of Standard costing
System - Variance analysis. (Material and Labour Variance Only)
Distribution of Marks: 40% Theory & 60% Problems.
Learning Outcome
On the successful completion of this course, the students will be able to provide data to the
management for decision-making in areas like finance, production, sales etc.,
TEXT BOOK 1. R.K.Sharma and Shashi K.Gupta, Management Accounting, Kalyani Publishers, New
Delhi, 13th edition, 2014.
REFERENCE BOOKS 1. S.N.Maheswari , Principles of Management Accounting, Sultan Chand and Sons, New
Delhi, 17th revised edition, 2014
2. Khan M Y & Jain P K , Management Accounting, McGraw Hill Education (India) Pvt.
Ltd., New Delhi, 6th edition,2014.
3. A.Murthy & S.Gurusamy , Management Accounting, Vijay Nicle Imprints Pvt.Ltd., New
Delhi, 1st edition, 2013.
4. T.P.Ghosh, Fundamentals of Management Accounting, Excel Books, New Delhi.2009.
Prepared by : Dr.D.Padma Verified by : Dr.D.Padma
HOD – B.Com(ABA) HOD – B.Com(ABA)
SEMESTER – VI
PART – III : Core – 15 * INCOME TAX LAW AND PRACTICE– II
[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes]
Credit : 5 Course Code : N7BPA6T72
Total Instruction Hours: 75 Learning Objective : To impart the knowledge about income tax law and practices in India
Prerequisite: Income Tax Law and Practice -I
UNIT – I (15 Hours) Administrative, Judicial Authorities of Income Tax- Powers - Duties – Penalties for offence
under IT Act u/s 221,234, 271(A-I)
UNIT II (15 Hours)
Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G-Assesment of
individuals – Tax liability
UNIT – III (15 Hours)
Assessment of partnership firms including LLP - Assessment of PFAOP- Charging Provisions
46
& 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
UNIT – V (15 Hours) Assessment Procedures – Types of Assessment - collection and recovery of Tax – Advance
payment of Tax, TDS, PAN, TAN - E – Filing
Distribution of Marks: 40% Theory & 60% Problems.
Learning Outcome On the Completion of the Course, the students should be able to compute tax liability of
partnership firms, companies, HUFs etc.,
TEXT BOOK 1. V.P.Gaur & D.B.Narang , “Income Tax – Law & Practice” , Kalyani Publishers, Punjab-
141008–* Relevant Assessment Year.
REFERENCES BOOKS
1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,* Relevant
Assessment Year. 2. Dr. H.C.Mehrotra & Dr. S.P. Goyal, “Direct Taxes law & Practice”, Sahitya Bhawan.
Publications, Agra. * Relevant Assessment Year.
3. Dinkar Pagare, “Tax Laws” Somaiya Publication, New Delhi,* Relevant Assessment
Year.
4. Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice” Vishwa Publication, New Delhi
Relevant Assessment Year.
Prepared by : Dr.I.Siddiq Verified by : Dr.D.Padma
HOD – B.Com HOD – B.Com(ABA)
SEMESTER – VI
PART – III : Core – 16 * INDIRECT TAXATION
[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes]
Credit : 4 Course Code : N7BPA6T73
Total Instruction Hours: 60 Learning objective :To gain knowledge on the principles and provisions relating to indirect
taxation and GST in India
UNIT - I : (12 Hours)
Tax system - canons of taxation - Indian tax system - features of indirect tax-Comparisons of
direct and indirect tax - tax evasion and avoidance.
UNIT - II : (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 : (12 Hours)
Overview of GST-Implementatin of GST-– Advantages of GST- For State and Central
Government, For Business and Traders, For Consumers – Taxes subsmed in GST.
UNIT - IV : (12 Hours)
Comprehensive structure of GST – Centrral GST (CGST) – State GST (SGST) – Integrated
GST (IGST) – Union Territory GST (UTGST) - Liability of the tax payer- Registration
procedure under GST.
UNIT - V : (12 Hours)
Retuns filing procdeudres under GST – Payment procedure under GST – Supply of goods and
47
services – Input tax/credit – Impact of GST in various sectors – Retail – IT – E-commerce –
Food Service – Real Estate – Financial Services – Petroleum products.
Note: 100% Theory only.
Learning outcome On successful completion of this course, the students should be well versed in the basic
provisions regarding indirect taxation and GST introduced in India.
TEXT BOOKS 1. S.S. Gupta (2017) – GST – Laws and Practice, Taxmanns Publications, New Delhi.
2. Monish Bhalla (2015) – Commercial GST – The Game Changer – Commercial Law Publishers
(India) Pvt. Ltd, New Delhi.
REFERENCE BOOKS: 1. V. Balachandran “Indirect Taxation” Sultan Chand & Kalyani Publishers, 16th edition,
2014.
2. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013
3. 3.Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,
2011.
4. 4.Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai,
2013.
Prepared by : K.Manikandan Verified by : Dr.D.Padma
Assistant Professor, Dept. of B.Com ABA HOD – B.Com (ABA)
SEMESTER – VI
PART – III : Elective – A2 * INSURANCE LAW
[Common for B.Com, B.Com (CA) and B.Com (PA)Programmes]
Credit : 5 Course Code : N7BPA6T54A
Total Instruction Hours: 60 Learning Objective: To provide good understanding regarding Insurance and its uses
UNIT- I (12 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 (12 Hours) Types of insurance - General insurance - Accident and Motor insurance - Nature, Disclosure,
Contribution-Claims and Recovery
UNIT- III (12 Hours) Life insurance –Nature - Classification of Policies – Annuities - Selection of Risk Calculation
of Premium and Surrender Value
UNIT- IV (12 Hours)
Marine and Fire Insurance-Nature-Kinds of Policies-Policies Conditions-Premium
Calculations
UNIT- V (12 Hours) Nature-Risk analysis-Planning Control and Transfer of Risk-Administration of companies‘
properties and provisions of adequate security arrangements-Deposit and Credit Insurance-
Nature, Terms and Conditions regarding claims and recoveries
Learning Outcome: After the successful of the course the students should have the thorough
practical knowledge on Insurance
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.
48
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.
4. Board of Editors, “Insurance Law and Regulation, The ICFAI University Press,
Hyderabad, Edition 1, 2002.
Prepared by : V.Meera Verified by : Dr.I.SIDDIQ
Assistant Professor, Dept. of B.Com HOD – B.Com
SEMESTER – VI
PART – III : Elective – B2 * E-COMMERCE
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5
Course Code : N7BPA6T74B
Total Instruction Hours: 60
Learning Objective: To make the students inculcate knowledge on E-Commerce concepts in the present IT world.
Unit-I (12 Hours)
E - Commerce : Meaning - Classification of E-Commerce - Advantages and Issues in E-
Commerce - E-Commerce Business Models - M - Commerce: Meaning - Wireless
Technology - Wireless LAN - Wireless Application Protocol
Unit-II (12 Hours)
EDI and B2B : Defining B2B - Merits and Demerits of B2B - Difference between
B2B and B2C - Supply Chain Management and B2B - B2B Models - B2B tools - EDI
: Meaning - Architecture of EDI - Process of EDI - Benefits and Limitations of EDI.
Unit –III (12 Hours)
Consumer Oriented Electronic Commerce: Consumer Oriented Applications-Mercantile
Process Models - Mercantile Models From the Consumers Perspective- Mercantile
Models from the Merchants Perspective.
Unit-IV (12 Hours)
E-Security: Security in Cyber Space - Designing for security - Risk Affordability -
Kinds of Threats - Client and Server Security Threats - Hackers - The Virus - Security
Protection and Recovery.
Unit-V (12 Hours)
E - Payment System : E – Money – Requirement for Internet based payment-Types of E
- Payment System : Credit card - Debit card - Smart Card - E - Wallet - Electronic Fund
Transfer - Automated Clearing house.
Learning Outcome:
On successful completion of this course, the student should get complete Knowledge on E-
commerce and Real World and Cyberspace problem awareness.
Text Book:
1. Elias M.Awad, “Electronic Commerce”, Published by dorling Kindersley (India ) Pvt
Ltd. New Delhi, Indiai, 3rd Edition, 2007.
Reference Books:
1. Ravi Kalakota &Andrew B.Whinston, “Frontiers of Electronic Commerce”, Dorling
Kindersley (India) Pvt.Ltd, Pearson Education, 2013.
2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”,Tata McGraw
Hill Publishing, New Delhi, 2009.
49
3. Bharat Bhasker, “Electronic Commerce”, Tata McGraw Hill Publishing Company Limited,
New Delhi, 2001.4th Edition.
4. Puja Walia Mann Nidhi, “E-Commerce”, MJP Publishers, Chennai, 2013.
Prepared by C.Kothai Andal Verified by Dr.N.Chitra
Assistant Professor- B.Com(CA) HOD- B.Com(CA)
SEMESTER – VI
PART – III : Elective – C2 * SUPPLY CHAIN MANAGEMENT
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes]
Credit : 5 Course Code : N7BPA6T54C
Total Instruction Hours: 60 Learning Objective: To create awareness about the supply chain activities taken in order
to deliver the goods.
UNIT – I (12 Hours)
Supply Chain Management – Global Optimisation – importance – key issues – Inventory
management – economic lot size model. Supply contracts – centralized vs. decentralized
System
UNIT – II (12 Hours)
Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on grocery
industry – retail industry – distribution strategies
UNIT – III (12 Hours) Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer
– supplier partnership – advantages and disadvantages of RSP – distributor Integration
UNIT – IV (12 Hours)
Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy
decision – e-procurement – frame work of e-procurement
UNIT – V (12 Hours)
Dimension of customer Value – conformance of requirement – product selection – price and
brand – value added services – strategic pricing – smart pricing – customer value measures
Note: 100% Theory only Learning Outcome: 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
TEXT BOOK: 1. Rushton, A., Oxley, J & Croucher, P, “Handbook of Logistics and
Distribution Management”, Kogan Page, 2 – Edition , 2007
REFERENCE BOOKS:
1. Simchi-Levi, David, Kamisnsky, Philip, and Simchi -“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
4. Prof. Martin Christopher “Logistics and Supply Chain Management”, FT Press, Edition
2010
Prepared by Dr.C.Boopathi Verified by Dr.C.Boopathi
HOD – B.Com (PA) HOD – B.Com (PA)
50
SEMESTER – VI PART – III : Elective – A3 * INDUSTRIAL LAW
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5 Course Code : N7BPA6T55A
Total Instruction Hours: 75 Learning Objective: To provide good understanding of the role of Industries, Regulations and Development
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. Learning Outcome: After the successful of the course the students should have the thorough knowledge on the Industries. TEXT BOOK: 1. N.D.Kapoor, “Elements of Industrial Law”, Sultan Chand &Sons, New Delhi, 35 th Edition, 2013
REFERENCE BOOK: 1. N. D Kapoor, “Mercantile Law”, Sultan Chand &Sons, New Delhi, 35
th Edition,2014
2. Kulshrestha D K, “Industrial law, Lakshmi Narain Agarwal, New Delhi, Edition 1, 2003. 3. K.M.Pillai, “Labour and Industrial Law”’ Allahabad Law Agency-Faridabad, Edition 10,
2005 4. Gogna PPS, “A Textbook of Business and Industrial Laws”, S.Chand & co Ltd, New
Delhi, Edition 1, 2007. Prepared by V.Meera Verified by Dr.I.SIDDIQ
HOD – B.Com HOD – B.Com (PA)
SEMESTER – VI PART – III : Elective – B3 * ENTERPRISE RESOURCE PLANNING
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5 Course Code : N7BPA6T55B
Total Instruction Hours: 75 Learning objectives: To know the strategic importance of Enterprise Resource Planning. 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, CRM, GIS, PLM, EDI and EFT. UNIT-II (15 Hours) THE BUSINESS MODULES: Business modules in an ERP Package, FICO, Manufacturing, Human Resources, Plant Maintenance, MM Module, Quality Management, Sales and Distribution.
51
UNIT-III (15 Hours) The ERP Market: ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards, Oracle, QAD, SSA. UNIT-IV (15 Hours) ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology, Hidden Costs, Organizing the Implementation, Vendors, Consultants and Users, Contracts with Vendors, Consultants and Employees, Project Management and Monitoring. UNIT-V (15 Hours) ERP – Present And Future: Turbo Charge the ERP System, EIA, ERP and E-Commerce, ERP and Internet, Future Directions in ERP. Learning outcome: On successful completion of this course, the student should get complete Knowledge on basics of ERP, key implementation, issues of ERP, business modules of ERP, popular products in the area of ERP and current and future trends in ERP. Text Book: 1. 1. 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.
3. Rahul. V. Altekar, “Enterprisewide Resource Planning Theory and Practice” Prentice
Hall of India Pvt Ltd, 3rd Print 2005.
4. S. Parthasarathy “Enterprise Resource Planning (ERP) – A Managerial and Technical
Perspective” New Age International (P) Ltd Publishers, First Edition – 2007.
Prepared by K.Jayaprakash Verified by Dr.N.Chitra
Assistant Professor- B.Com(CA) HOD- B.Com(CA)
SEMESTER – VI
PART – III : Elective – C3 * HUMAN RESOURCE MANAGEMENT
[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes]
Credit : 5 Course Code : N7BPA6T55C
Total Instruction Hours: 75 Learning objective: To unders t and pe rsonn e l management and i t s i n f luen ce on organization and also learn theories and concepts in human resource management. 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 – Settlement- of industrial disputes. Learning Outcome: On successful completion of the course the students are expected to know the human resource management practices followed in industries and develop their leadership skills. Note: 100% Theory only
52
TEXT BOOK:
1. 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, 15
th Edition 2014.
2. C.B.Memoria, S.V.Gankar, “Personnel Management”, Himalaya Publishing, Delhi, 30 th Edition, 2014.
3. P.C Tirupathi, “Personnel Management & Industrial Relations”, Sulltan Chand & Sons, 20
th Edition, 2013.
4. P. G. Aquias “Human Resource Management Principles and Practice”, Vikas Publishing House Pvt Ltd., Edition 2006.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – VI PART – IV : SBE – 6 * AUDITING PRACTICE
Credit : 2 Course Code : N7BPA6T76 Total Instruction Hours: 40
Learning objective: To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedure and technique UNIT – I (08 Hours) Auditing Concepts: Meaning and Nature 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 (08 Hours) The Auditor – Qualifications and disqualifications of an Auditor - Appointment of auditors – Removal of auditors, powers and duties of auditors. UNIT – III (08 Hours) Auditing and Assurance Standards: Role of International Auditing and Assurance standards Board in India, Audit planning, Audit programme – Audit working papers. UNIT – IV (08 Hours) 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. UNIT – V (08 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. Note: 100% Theory only Learning Outcome: skills needed to apply them in audit and attestation engagements and
solving simple case – studies TEXT BOOK: 1.R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House, 7th Edition,2014 REFERENCE BOOKS: 1. 1.B.N.Tandon, S.Sudarshanam, S.Sundara babu, “A Handbook of Practical Auditing”,
SultanChand and Company, New Delhi, 13th Edition 2014. 2. 2.Dinkar Pagare, “Principles and Practices of Auditing”, Sultan Chand& Sons, New
Delhi, 12thEdition, 2014. 3. 3.Kamal Gupta ,‖ Contemporary Auditing ―, Tata Mcgrew Hill
Pubishing.Colmpnay Ltd,New Delhi,6th Edition ,2006. 4. Rick Hayes, Philip Wallage, “Principles of Auditing”, Pearson Publication, Edition 2014.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
54
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]
Section C
Attempt all questions
(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)
55
Syllabus : Third & Fourth Units
Working Days : On completion of 60 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]
Section C
Attempt all questions
(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 === 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:
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions - each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/75) X 10 === C)
56
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
______
57
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
______
Total - For a maximum of 40 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.
a. Record - For a maximum of 4 Marks
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
_________
Total - For a maximum of 20 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
__________
58
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
__________
Final Internal Marks for Yoga F = (D + E) / 2
Calculation of Exclusive Internal Marks for
“Mathematics For Competitive Examinations” For All UG Programmes
1. Average of two cycle tests – For a maximum of 25 marks
2. Model Examination – For a maximum of 50 marks
3. Assignment marks – For a maximum of 05 marks
4. Attendance marks – For a maximum of 10 marks
5. 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
Question Paper Pattern
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
59
Question Paper Pattern
Section A
Attempt all questions
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]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24
Inbuilt Choice [Either / Or]
Model Examinations
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th working day to 90th working day.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark1 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
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
Working Days : On completion of 30 working days, approximately
Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A
Attempt all questions (twenty five each from both units)
100 questions – each carrying half mark 50 X 01 = 50
60
Second Internal Assessment Test
Syllabus : Third and Fourth Units
Working Days : On completion of 65 working days approximately,
Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A
Attempt all questions (from Unit III)
40 questions – each carrying half mark 20 X 01 =20
Multiple Choice
Section B
Attempt all questions (from Unit IV)
06 questions – each carrying five marks 06 X 05 = 30
Inbuilt Choice [Either / Or]
Model Examinations
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th working day to 90th working day.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
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.
61
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.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
End Semester Examination
Part IV-Non Major Elective: English for Competency – I
Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
62
End Semester Examination
Part IV-Non Major Elective: General Knowledge and
English for Competency – II
Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
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
For Practical examination without coding, 60% of External assessment marks
can be distributed in the following pattern.
a. Record - For a maximum of 12 Marks
b. Algorthim (2) - For a maximum of 24 Marks
c. Execution & Output(2) - For a maximum of 24 Marks
__________
Total - For a maximum of 60 Marks
__________
For Practical examination with coding, 60% of External assessment marks can
be distributed in the following pattern.
a. Record - For a maximum of 12 Marks
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%
63
EXTRA CREDIT COURSE
Marks will be converted to Grades for Extra credit courses as given below for
UG programmes.
S.No Marks Grade
1. 90-100 O- Outstanding
2. 75-89 D-Distinction
3. 60-74 A-First class
4. 50-59 B- Second class
5. 40-49 C- Third class
6. Less than 40 R- Reappear
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]:
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
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
64
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):
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
“*” 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.
65
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.
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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.
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SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)
THIPPAMPATTI, POLLACHI - 642 107
Student Grievance Form
Date:
Place:
From
Register No : ………………………………………......,
Name : ………………………………………......,
Class : …………………………………………...,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
To
The Principal / Examination-in-charge,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Through: 1. Head of the Department,
Department of ……………….……….,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
2. Dean of the Department
Faculty of ……………………………….,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Respected Sir / Madam,
Sub: ……………………………………………………………………………... - reg.
NATURE OF GRIEVANCE:
…………………………………………………………………….………….…………….…
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………………………………………………
…………………………………………………………….
Thanking you,
Yours Truly,
Signature
Forwarded by:
1. HOD with comments / recommendation
………………………………………………………………………………………......
2. Dean with comments / recommendation
………………………………………………………………………………………......
3. Signature and Directions of the Principal
………………………………………………………………………………………......
4. Controller of Examinations:
………………………………………………………………………………………......