Syllabus for - Top Arts & Science College in Coimbatorestc.ac.in/syllabus/2016-2017/B.Com_Applied_Business_Accounting.pdf · Syllabus for B.Com (Applied Business Accounting) 2016

Syllabus for

B.Com (Applied Business Accounting)

2016 – 2017 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 AICTE for MBA/MCA and by UGC for

2(f) & 12(B) status,

Thippampatti, Palani Road, Pollachi - 642 107, Coimbatore District, Tamil Nadu,

Tel.: 04259-266008, 266550, Tele Fax: 04259-266009,

Email: [email protected], Website: www.stc.ac.in

http://www.stc.ac.in/

PERSONAL MEMORANDA

1. Register Number :

2. Name :

3. Class :

4. Father’s Name and Occupation :

5. Permanent Residential Address : …………………………………………..

…………………………………………

…………………………………………

PIN ………………………………………

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

: Phone No……………………………....

: Mobile No……………………………..

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

…………………………………………

…………………………………………

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

: Phone No……………………………....

: Mobile No……………………………..

9. Day Scholar / Hosteller :

10. Blood Group :

INDEX

Page No

1. Scheme of Examinations & Syllabus

a. Scheme of Examinations 1-5

b. Semester-wise Syllabus 6-66

2. Autonomous Examinations Rules and Regulations

a. Examination Regulation 67-84

b. Grievance Form 85

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

1. SCHEME OF EXAMINATION AND SYLLABUS

Salient Features of the B.Com (ABA) Degree Program

Curriculum design based on Industry requirements, which gives ample

opportunities for Placement.

Program designed to create Full-fledged Accounting and Finance

Professionals

Students of B.Com (ABA) have more opportunities in their career to

get elevated to the level as Finance Managers, Finance Advisors,

Business Advisors, Finance Controllers, and Finance Directors.

Enable the aspirants to take up ACA, ACMA and ACS programs.

Compulsory Institutional training during I, III, V and VI Semesters.

Professional training for 30 days at the end of the II and IV Semesters.

Comprehensive subject Viva-voce at the end of the VI Semester.

Classes will be handled by professionally qualified teachers and

finance experts.

1

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.COM (APPLIED BUSINESS ACCOUNTING) (CBCS)

WTIH EFFECT FROM 2016-2019 BATCH

BATCH CODE: N6 MEDIUM OF INSTRUCTION: ENGLISH PROGRAMME CODE: BAB S.

NO

SPL COURSE

CODE

SEM PART TYPE COURSE HOURS CREDITS INT EXT TOTAL

1 A N6BAB1T51-A/

N6BAB1T51-B/

N6BAB1T51-C/

N6BAB1T41-D

I I Language-I Tamil- I/

Hindi – I/

Malayalam – I/

French - I

6 3 25 75 100

2 Z N6BAB1T62 I II Language-II English for Enrichment-I 6 3 25 75 100

3 Z N6BAB1T63 I III Core- 1 Financial Accounting-I 5 5 25 75 100

4 Z N6BAB1T64 I III Core- 2 Business Organisation and

Management

5 4 25 75 100

5 Z N6BAB1R25 I III Core-IT-1 Institutional Training-Cum-Report

#

0 1 0 50 50

6 Z N6BAB1T66 I III Allied-1 Managerial Economics 6 5 25 75 100

7 Z N6BAB1T27 I IV FC-I Environmental Studies 2 2 50 0 50

8 Z I IV Yoga - - - - -

TOTAL 30 23 175 425 600

9 A N6BAB2T51-A/

N6BAB2T51-B/

N6BAB2T51-C/

N6BAB2T41-D

II I Language-I Tamil- II/

Hindi –II/

Malayalam – II/

French - II

6 3 25 75 100

10 Z N6BAB2T62 II II Language-II English for Enrichment-II 6 3 25 75 100

11 Z N6BAB2T63 II III Core- 3 Financial Accounting –II 5 5 25 75 100

12 Z N6BAB2T64 II III Core- 4 Business Law 5 4 25 75 100

13 Z N6BAB2R45 II

III Core-PTR-1 Professional Training-Cum-Report

* 0 1 0 50 50

14 Z N6BAB2T66 II

III Allied-2 Business Mathematics and

Statistics 6 5 25 75 100

15 Z N6BAB2T67 II

IV FC-II Value Education and Human

Rights 2 2 50 0 50

16 Z N6BAB2P58 II IV Yoga - 1 50 0 50

TOTAL 30 24 225 425 650

2

S.

NO

SPL COURSE

CODE


17 Z N6BAB3T61 III III Core- 5 Financial Accounting-III 6 5 25 75 100

18 Z N6BAB3T62 III III Core- 6 Company Law 6 4 25 75 100

19 Z N6BAB3T63 III III Core- 7 Marketing Management 4 4 25 75 100

20 Z N6BAB3R24 III

III Core-

IT-2

Institutional Training-Cum-Report

# 0 1 0 50 50

21 Z N6BAB3T65 III III Allied-3 Project Appraisal and Management 5 5 25 75 100

22 Z N6BAB3P46 III

IV Skill Based

Course - 1 MS Office and Tally 4 2 40 60 100

23 Z N6BAB3T67 III

IV Skill Based

Course - 2 Business Communication 3 2 10 40 50

24 A

N6BAB3T58A/

N6BAB3T58B/

N6BAB3T68C

III

IV Non-Major

Elective-1

Basic Tamil – I /

Advanced Tamil – I /

Basic English for Competitive

Examinations-I

2 2 0 75 75

TOTAL 30 25 150 525 675

25 Z N6BAB4T61 IV III Core-8 Advanced Corporate Accounting 6 4 25 75 100

26 Z N6BAB4T62 IV III Core-9 Banking Theory Law and Practice 5 4 25 75 100

27 Z

N6BAB4R43

IV III Core-

PTR-2

Professional Training-Cum-Report

*

0 1 0 50 50

28 Z N6BAB4T64 IV III Allied-4 Financial Management 6 5 25 75 100

29 Z N6BAB4T65

IV IV Skill Based

Course - 3

Information Security and system

Control 6 2 10 40 50

30 Z N6BAB4T66

IV IV Skill Based

Course - 4

Investment Analysis and Portfolio

Management 5 2 10 40 50

31 A

N6BAB4T57A

N6BAB4T57B

N6BAB4T67C IV IV

Non-Major

Elective-2

Basic Tamil – II /

Advanced Tamil – II/


Examinations-II

2 2 - 75 75

32 Z N6BAB4T58 IV IV

EXTRA

CREDIT

COURSE

Mathematics for Competitive

Examinations @@

4

@@

2

@@

100

@@ -

100

@@

TOTAL 30+

4@@

20+

2@@

95+

100@@ 430 525+

100@@

3

S.

NO

SPL COURSE

CODE


33 Z N6BAB5T61 V III Core-10 Cost Accounting 5 4 25 75 100

34 Z N6BAB5T62 V III Core- 11 Income Tax Law and Practice – I 6 5 25 75 100

35 Z N6BAB5T63

V III Core- 12 Human Resource Management and

Organisational Behaviour 6 4 25 75 100

36 Z N6BAB5R24

V III Core-IT-3 Institutional Training-Cum-Report

# 0 1 0 50 50

37 A

N6BAB5T65A/

N6BAB5T65B/

N6BAB5T65C

V III Elective-1

Financial Reporting/

Advertisement and Salesforce

management/

Financial Markets

7 5 25 75 100

38 Z N6BAB5T66

V IV Skill Based

Course - 5 Industrial and Labour Law 6 2 10 40 50

39 A N6BAB5P27

V V Extension

Activities NSS/Sports - - Grade System

TOTAL 30 21 110 390 500

40 Z N6BAB6T61 VI III Core- 13 Management Accounting 5 4 25 75 100

41 Z N6BAB6T62 VI III Core - 14 Income Tax Law and Practice – II 6 5 25 75 100

42 Z N6BAB6T73 VI III Core – 15 Customs Duty and Goods and Services Tax 5 4 25 75 100

43 Z N6BAB6R24

VI III Core-IT-4 Institutional Training-Cum-Report

# 0 1 0 50 50

44 Z N6BAB6R45 VI III Core-CSV-1 Comprehensive Subject Viva-Voce 0 1 0 50 50

45 A

N6BAB6T66A/

N6BAB6T66B/

N6BAB6T66C

VI III Elective-2

Auditing and Assurance/

Export Marketing/

Working Capital Management

5 5 25 75 100

46 A

N6BAB6T67A/

N6BAB6T67B/

N6BAB6T67C

VI III Elective-3

Business Analysis and Valuation /

Brand Management/

Personal Financial Planning

6 5 25 75 100

47 Z N6BAB6T68

VI IV Skill Based

Course - 6 Enterprise Resource Planning 3 2 10 40 50

TOTAL 30 27 135 515 650

GRAND TOTAL 140+2

(Extra

Credit)

890+

100@@

2710

3600+

100@@

(Extra

Credit)

4

# Institutional Training-Cum-Report – 120 Hours per semester

* Professional Training – Cum – Report – 1 Month.

@@ Extra Credit course conducted during the special hours

CLASSIFICATION OF TOTAL CREDITS:

S.No Type No. of Courses Credits

01 Languages 2 6

02 English 2 6

03 Core 22 72

04 Allied 4 20

05 Electives 3 15

06 Skilled based Course 6 12

07 Non-Major Electives 2 4

08 Environmental Studies 1 2

09 Value Education 1 2

10 Yoga 1 1

11 Extension Activities 1 Grade System

Total Credits 140

S.No Type No. of Courses Credits

12 Extra Credit Course – Mathematics for

Competitive Examinations

1 2@@

5

EXPANSION FOR THE TITLES

S.NO Serial Number

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

CODE Code Number for Each of the Course

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

PART I To V For UG Programmes and Blank Space For PG Programmes

TYPE Nature of the course

COURSE Title of the Paper

HOURS Contact Hours 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

6

SEMESTER-WISE SYLLABUS

SEMESTER- I - Kjy] gUtk]

Credits: 3 gFjp I jkpH] I Course Code: N6BAB1T51-A

Part I Tamil I Total Instructional hours- 75

(ftpijfs;/ rpWfijfs;/ ehty;/ ,yf;fpa tuyhW/ ,yf;fzk; (gapw;rp VL))

nehf;fk; :

jkpH] ,yf;fpaj;jpy] cs;s neuoj;jd;ik/ epfH;fhy r\f mirt[fs;/

bkhHp eil Kjypatw]iw vspjpy] tps';fpf; bfhs]Sk] tifapy] Kjy]

gUtj]]Jf]fhd ghl']fs] bjhpt[ bra]ag]gl]Ls]sd. ,d;iwa ,yf;fpa';fs;

jUk; gilg;g[ mDgtj;jpd; ePl;rpahfg; bghJf; fl;Liufs;/ ftpij/ rpWfij

gilg;gjw;fhd gapw;rpfisa[k] ,g]ghlj]jpl]lk] tH']FfpwJ.

myF I ftpijfs] gh.nt:15

ghujpahh; - v']fs] jha]

ghujpjhrd; - eP';fns brhy;Y';fs;

fz;zjhrd; - xU fe]jy] Jzpapd] fij

Koaurd] - be"]R bghWf]Fjpy]iyna

ehkf]fy] ftp"h] - fj;jpapd;wp uj;jkpd;wp

jkpHd;gd; - ts;Sthpd; jha; ,we;j ehspy;

rpw;gp - XL XL r']fpyp

K.nkj]jh - fhy]fshy] ele]j fij

mg]Jy] uFkhd] - mtjhuk;

ituKj]J - ek]gpf]if tpij

jkpHr;rp j';fghz;oad; - ,Ug;g[

ry]kh - tpyfpg] nghFk] thH]f]if

iQf]T ftpijfs]

myF II rpWfijfs; gh.nt :16

g[Jikg]gpj]jd] - flt[Sk] fe]jrhkpg]gps]isa[k]

F.mHfphprhkp - md]gspg]g[

b$afhe;jd; - ehd; ,Uf;fpnwd;

Mh;.Nlhkzp - njtfp

g{kzp - bjhiyt[

gl;rp - bgj;j tapW

eh"]rpy] ehld] - Noa g{ Nlw]f

re]jpuh - g{idfs] ,y]yhj tPL

myF III ehty; gh.nt :17

K.tujuhrdhh; - fhpj;Jz;L

myF IV ,yf;fpa tuyhW gh.nt : 10

1. ftpij ,yf;fpaj;jpd; njhw;wKk; tsh;r]rpa[k;

2. rpWfijapd; njhw;wKk; tsh;r;rpa[k;

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

7

myF V ,yf;fzk; gh.nt : 17

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

1. vGj;J khw;wj;jhy; Vw;gLk; gpiHfs;

2. thf;fpa';fspy; Vw;gLk; gpiHfs;

3. ty;ypdk; kpFk;/ kpfh ,l';fs;

4. bky;byGj;J kpFk; ,l';fs;

5. ,yf;fzf; Fwpg;g[

rhpahd brhw;fisf; fz;lwpjy;

ftpij vGJjy;

fojk;/ tpz;zg;gk; tiujy;

ghl E}y]fs]

1. ftpijj] 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. 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.

2. g[Jf;ftpij tuyhW - ,. ,uh$khh;j;jhz;ld;

a[idl;bll; iul;lh;!;

67 - gPl;lh;!; rhiy

,uhag;ngl;il/ brd;id – 14.

3. rpWfijapd] njhw]wKk] - rpl]o rptghj Re]juk]

tsh]r]rpa[k] f;hpah gjpg;gfk;

brd;id . Kjy; gjpg;g[ - 1989.

4. jkpHpy; rpWfij gpwf;fpwJ - rp.R.bry;yg;gh

fhyr;RtL gjpg;gfk;

ehfh;nfhtpy;.

5. 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.

Prepared by Verified by

Department of Tamil Dr.S.Rajalatha, HOD – Tamil Department

8

SEMESTER- I

Credits: 3 Part I - Hindi I

Course Code: N6BAB1T51-B

Total Instructional Hours:75

Prose, Non-detailed Text, Grammar & Translation Books Prescribed:

1. PROSE : NUTHAN GADYA SANGRAH Editor: Jayaprakash

(Prescribed Lessons – only 6)

Lesson 1 – Bharthiya Sanskurthi Lesson 3 - Razia

Lesson 4 – Makreal

Lesson 5- Bahtha Pani Nirmala

Lesson 6 – Rashtrapitha Mahathma Gandhi

Lesson 9 – Ninda Ras.

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

2. NON DETAILED TEXT: KAHANI KUNJ.

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

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

3. GRAMMAR : SHABDHA VICHAR ONLY

(NOUN,PRONOUN, ADJECTIVE, VERB, TENSE,CASE ENDINGS)

Theoretical & Applied.

Book for reference : Vyakaran Pradeep by Ramdev.

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

4. TRANSLATION: English- Hindi only.

ANUVADH ABHYAS – III (1-15 lessons only)

Publisher: DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI -17.

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

DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI- 17.

9

SEMESTER- I

Credits: 3 Part I - Malayalam I CourseCode:N6BAB1T51-C


Prose, Composition & Translation

This paper will have the following five units:

Unit I & II Novel

Unit III & IV Short story

Unit V Composition & Translation

Text books prescribed:

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

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

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

from English about 100 words) to Malayalam

Reference books:

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

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

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

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

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

Books, Kottayam

SEMESTER- I

Credits: 3 Part I - French I Course Code: N6BAB1T41-D


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

10

SEMESTER I

Part II - English for Enrichment-I

Credits: 3 Course Code: N6BAB1T62

Total Instructional Hours: 75

COURSE OBJECTIVE

To expose students to the various facets of literature and thereby to enhance them

in comprehending the efficiency of English language.

SKILL SET TO BE ACQUIRED

On successful completion of the course, the students should have acquired.

• Language skills with literary appreciation and critical thinking.

• Comprehension Skill

• A flair for English language

Unit I Credit Hours: 15

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 Credit Hours: 15

I’m Getting Old- Robert Kroetsche , The Gift of the Magi-O.Henry

My Greatest Olympic Prize-Jesse Owens, Voices

Unit III Credit Hours: 15

Gateman’s Gift-R.K.Narayan ,The Ant and the Grasshopper-Somerset Maugham

A Poison Tree-William Blake , Narration

Unit IV Credit Hours: 15

La Belle Dame Sans Merci-John Keats , The Postmaster-Rabindranath Tagore

To An Unborn Pauper Child-Thomas Hardy , Tenses

Unit V Credit Hours: 15

Refugee Mother And Child- Chinua Achebe

Reading Comprehension, Advertisement

Reference:

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

Macmillan Limited, 2008 Short Stories Narration. An Anthology Of Short Stories

M.M. Lukose, Formerly Professor Of English, Kottayam, Macmillan,Collection of Short

stories

A Book of Modern ShortStories, G.Kumara Pillai, Macmillan Publishers, 1997


Department of English Ms.R.Vennila Nancy Christina,

HOD – EnglishDepartment

11

SEMESTER - I

PART III – Core – 1- FINANCIAL ACCOUNTING – I

[Common for B.Com, B.Com (PA) & B.Com (ABA) Programs] Credits: 5 Course Code: N6BAB1T63


COURSE OBJECTIVES 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.

SKILL SETS TO BE ACQUIRED To familiarise students with the fundamentals of accounting.

UNIT – I: Credit Hours:12 Introduction of accounting: Meaning and scope of accounting-accounting principles-Concept and Conventions- Preparation of Journals - (relating to bad debts, reserve for bad debts and other adjusting entries)- Subsidiary books, Ledger, Cash book and Trial Balance.

UNIT - II: Credit Hours:12 Preparation of Final Accounts – Trading, Profit & Loss a/c and Balance sheet (with adjustments)

UNIT – III: Credit Hours:12 Bank Reconciliation Statements: Reconciliation between Cash Book and Pass Book - Problems relating to the preparation of (BRS) - Rectification of errors- Average Due Date.

UNIT – IV: Credit Hours:12 Bills of exchange- Account Current- Accounting for Non-trading concerns.

UNIT - V: Credit Hours:12 Consignments - Joint ventures.

Distribution of marks: 20% Theory & 80% Problems

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.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New

Delhi,Volume-I, 18th

Revised Edition, 2014.


Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)

12

SEMESTER - I

PART III – Core – 2 - BUSINESS ORGANISATION AND MANAGEMENT [Common for B.Com, B.Com (PA) , B.Com(ABA) and B.Com(BPS) Programs]

Credits: 4 Course Code: N6BAB1T64 Total Instructional hours: 60

COURSE OBJECTIVES To enable the students to learn the Principles and Concepts of business and its management. SKILL SETS TO BE ACQUIRED On Successful completion of this course, the student should have understood the Principles and Concepts of Business and its management.

UNIT - I : Credit Hours:12 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: Credit Hours:12 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. UNIT - III : Credit Hours:12 Introduction to Management – Meaning and functions - Contributions by F.W.Taylor and Henry Fayol – Planning: Nature and Process of planning – Steps in planning – Types of Plans. UNIT - IV: Credit Hours:12 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: Credit Hours:12 Staffing-Nature and Functions – Recuritment, Selection, Training: Contolling – Nature-Significance-Steps -Essentials of effective controlling. Note: 100% Theory TEXT BOOK:

1. Y.K. Bhushan, Fundamentals of Business Organisation and Management, Sultan

Chand and Sons, New Delhi, 19th

revised edition,2014. REFERENCE BOOKS

1. C.B.Gupta, Business Organisation and Management, Sultan Chand and Sons,

New Delhi, 15th

edition,2014. 2. R.K.Sharma and Shashi K.Gupta, Business Organisation and Management,

Kalyani Publishers, New Delhi, 4th

edition, 2008. 3. M.C.Shukla, Business Organisation and Management , Sultan Chand and Sons,

New Delhi, 18th

edition,2013.


Dr.D.Padma (HOD) Dr.D.Padma (HOD)

13

PART III – INSTITUTIONAL TRAINING-CUM-REPORT

GUIDELINES FOR THE INSTITUTIONAL TRAINING

Credits: 1 Course Code: N6BAB1R25/ N6BAB3R24/

N6BAB5R24/ N6BAB6R24

Institutional Training: 120 Hours

COURSE OBJECTIVES

To give optimum exposure on the practical side of Commerce and Industry.

1. Duration of the institutional training is 120 Hours in the middle of I, III, V and VI

Semesters.

2. The department 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. They 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 institutional

training 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 department.

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

12. Expected outcome of the institutional training is given separately.

*********************************

14

SEMESTER - I

PART III – Allied – 1- MANAGERIAL ECONOMICS [CommonFor B.Com (ABA), B.Com(PA) & B.Com(BPS)]

Credits: 5 Course Code:N6BAB1T66 Total Instructional hours: 75

COURSE OBJECTIVES To ensure basic understanding of economic concepts and theories.

SKILL SETS TO BE ACQUIRED On successful completion, the student should have understood the managerial economics.

UNIT - I: Credit Hours:15 Definition - Scope of Managerial economics - Methods of managerial economics-Usefulness of managerial economics - Fundamental concepts of managerial economics-Role and responsibilities of a 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: Credit Hours:15 Production function - Laws of variable proportion-Producer’s equilibrium-Returns to Scale. Cost concepts- cost-output relationship-cost control and cost reduction.

UNIT - III: Credit Hours:15 Market structure and classification – Price - Output determination: Perfect competition-Monopoly-Discriminating monopoly- Monopolistic competition-Duopoly and Oligopoly. Pricing methods - Pricing techniques - Policies.

UNIT - IV: Credit Hours:15 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: Credit Hours:15 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 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, 7

th edition, Reprint,

2015.

3. Gopalakrshnan-Managerial economics-Himalaya publications, 4th

revised edition, 2012.


Ms.B.Geetha,

Asst.Prof.of B.Com.,

Dr.I.Siddiq

(HOD) of B.Com

15

SEMESTER – I PART IV – FC-I- ENVIRONMENTAL STUDIES

Course Code: N6BAB1T27

Credits: 2 Total Instructional Hours: 27

COURSE OBJECTIVES

To provide knowledge about the natural resources and associated problems, eco systems,

bio diversity and its conservation and environmental pollution.

SKILL SETS TO BE ACQUIRED

On successful completion the students are expected to have the practical exposure to

local area environmental assets, and its uses. Also knows about the polluted site and its

causes.

UNIT I: Natural Resources and Associated Problems: Credit Hours:6

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: Ecosystems Credit Hours:5

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: Biodiversity and its Conservation: Credit Hours:5

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.

16

UNIT IV: Environmental Pollution: Credit Hours:5

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: Social Issues and the Environment: Credit Hours:6

Sustainable development - Urban problems related to energy.- Water conservation,

rainwater harvesting, watershed management. - Resettlement and rehabilitation of

people; its problems and concerns. Case studies. -Environmental ethics: issues and

possible solutions. - Climate change, global warming, ozone layer, depletion, acid rain,

nuclear accidents and holocaust. Case studies. Consumerism and waste products. -

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

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

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

Field Work

Visit to a local area to document environmental assets - River/ Forest/ Grassland/ Hill /

Mountain

Visit to a local polluted site – Urban/ Rural/ Industrial/ Agricultural

Study of common plants, insects, birds. - Study of simple ecosystems – Pond, River,

Hill Slopes, etc. (Field work equal to 5 lecture hours)

TEXT BOOK

1. S.V.S.Rana, “Environmental Studies”, Rastogi Publications, Meerut, 2007.

17

SEMESTER – I nahfh kw;Wk; cly; eyKk; RfhjhuKk;

kdtsf;fiy nahfh - ghlj;jpl;lk;

jhs] 1

nehf]fk]:khzth]fs]Fzeynkk]ghl]ow]fhdkjpg]g[f]fy]tpmspj]jy] –nahfthH]t[ kw]Wk]

cly]eyk] gw]wpczh]jy] -ew]Fz']fistsh]j]jYk] kw]Wk] jPaFz']fisj]jtph]j]jYk]-

MSikiakjpg]gPL bra]jy].

myFI Ez]zwpt[/ czu]r]rp/ vz]zk] Muha]jy] / kw]Wk] Mir rPuikj]jy] 10 Hrs

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]wiytsh]f]Fk]

Eqf]f']fs]- thH]j]Jk]gaDk]- mz]ikfhybjhHpy] El]g';fisf] ifahSjy].

myFII rpdk] jtph]j]jy]/ btw]wpa[k] njhy]tpa[k 10 Hrs

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

jd]ika[k] kd]dpg]g[k]- thH]tpd] rthy]fSk] mtw]iwvjph]bfhs]SjYk]- rthy]fspd]

Mjhu']fs]- btw]wpa[k] njhy]tpa[k] njhy]tpfisr] rkhspj]jy] gpur]rpidfisj] jPh]j]jy]-

KobtLj]jy]

myFIII kdtsKk] kdpjkjpg]g[k] 10 Hrs

kdpjthH]tpy] kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhdfhuzpfs]- kdpjkjpg]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.

myFIV ,is"h]ty]yik 10 Hrs

tiuaiwrhj]jpaf]TW jw]nghijarKjhaj]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 Hrs

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.

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

18

SEMESTER- II - ,uz;lhk; gUtk]

Credits: 3 gFjp I jkpH] II Course Code : N6BAB2T51A

Part I Tamil II Total Instructional hours- 75

jhs; - II

nehf;fk; :

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;)

19

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;(4ghly;fs;)

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

Mw;Wbts;sk;/ (3ghly;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;

bkhHpbgah;g;g[

rpWfij vGJjy;

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.

20

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.

4. vGJk; fiy - b$ankhfd;

jkpHpdp

67/ gPl;lh;!; rhiy

,uhangl;il

brd;id – 14

5. gf;jp ,yf;fpak; - g. mUzhryk;

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

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

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

vdp ,e;jpad; gjpg;gfk;

102vz; 57 gp.vk;.$p. fhk;bsf;!;

bjw;F c!;khd] rhiy

jp.efh;/ brd;id -17/ gjpg;g[ - 1990.

7. jkpH; ciueilapd;

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

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

8. jkpHpy; jtwpd;wp vGj/ ngr - 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.



21

SEMESTER- II

PART-I, PAPER-II, HINDI

Credits:3 Course Code : N6BAB2T51B


(Modern Poetry, Novel, Translation & Letter Writing)

1. MODERN POETRY: SHABARI by Naresh Mehtha

Publishers: Lokbharathi Prakashan, I Floor,Duebari Building

Mahathma Gandhi Marg, Allahabad -1.

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

Publisher: Vani Prakasham, New Delhi – 110 002.

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

Lessons.1 – 15 only

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

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

Publisher, Personal letter)

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

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

Passenger)

SEMESTER- II

PART-I, PAPER-II, MALAYALAM

Credits: 3 Course Code : N6BAB2T51C


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)

SEMESTER- II

PART-I, PAPER-II, FRENCH-II

Credits: 3 Course Code : N6BAB2T41D


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

22

SEMESTER II

Part II - English for Enrichment-II

Credit :3 Course Code :N6BAB2T62

Total Instruction Hours: 75

Course Objective

To enable the students in understanding the intrinsic nuances of English language.

SKILL SET TO BE ACQUIRED On successful completion of the course, the students should have acquired.

• Improved Communication Skills

• Confidence to deal with real life situation.

Unit-I Credit Hours:15

The Conjurer’s Revenge-Stephen Leacock

The Land Where There Were no old Men – Jean Ure

Student Mobs – J.B. Priestly

Unit-II Credit Hours:15

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 Credit Hours:15

The Village Schoolmaster-Oliver Goldsmith

The Stolen Boat Ride – William Wordsworth

Sita-Toru dutt

Unit-IV Credit Hours:15

I Have a Dream-Martin Luther King

Sorrows of Childhood – Charles Chaplin

At School – M.K. Gandhi

Unit-V Credit Hours:15

Letter Writing

Precis Writing

Hints Developing

Text:

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

Dept of English. JBAS College, Chennai. Macmillan 2007.




23

SEMESTER - II

PART III – Core – 3 - FINANCIAL ACCOUNTING – II

[Common for B.Com, B.Com (PA) & B.Com(ABA) Programs]


Total Instructional Hours: 60 COURSE OBJECTIVES To gain the knowledge of financial accounting, accounting procedures and documentation involved in financial accounting system. SKILL SETS TO BE ACQUIRED To familiarise the working knowledge of financial accounting and their applications to different practical situations.

UNIT – I Credit Hours:12 Depreciation and methods of depreciation(Straight line method, Written Down Value Method and Annuity method of depreciation only).

UNIT - II Credit Hours:12

Single entry system – Meaning and Features – Statement of affairs –methods and

conversion method.

UNIT - III: Credit Hours:12 Hire purchase - Meaning and Definition Hire purchase system - Distinction between hire purchase and installment system – Hire purchase Accounting treatment from the point of view of various parties.

UNIT - IV Credit Hours:12 Meaning of Royalty – Explanation of technical terms – Accounting treatments.

UNIT - V: Credit Hours:12 Branch accounts meaning – Types of branches - Branch accounts- Debtors system, Stock & Debtors system. Departmental accounting - Distinction between departments and branches - Calculation of net profit of various departments - allocation of expenses - Preparation of common balance sheet.

Distribution of marks: 20% Theory & 80% Problems

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 Publisher, NewDelhi,

Volume-I, 18th

Revised Edition, 2014.



24

SEMESTER – II PART III – CORE – 4 - BUSINESS LAW

[Common for B.Com (PA), B.Com (ABA) & B.Com(BPS) Programs]


Total Instructional hours: 60

COURSE OBJECTIVES To enable the students to be aware of the Provisions of Contract Act and other related Laws.

SKILL SETS TO BE ACQUIRED On Successful completion of this Course, the students should have Working Knowledge of the Business Laws.

UNIT - I: Credit Hours:12 Mercantile Law- Introduction – Indian Contract Act 1872 – Meaning – Definition – Essential elements of valid contract – Kinds of Contract – Offer and Acceptance – Consideration. UNIT – II: Credit Hours:12 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. UNIT – III: Credit Hours:12

Indian Partnership Act 1932 – Meaning, Nature – Partnership Deed – Registration –

Types of partners – Rights and duties of partners – Dissolution of partnership. UNIT - IV: Credit Hours:12

Contract of Indemnity and Guarantee- Contract of Bailment and Pledge – Contract of

agency. UNIT - V: Credit Hours:12 Contract of Sale of Goods – Conditions and Warranties – Transfer of Property in Goods – Performance of Contract of sales – Remedial measures. Note: 100% Theory TEXT BOOK

1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 5th

Edition ,2014. BOOKS FOR REFERENCE 1. R.S.N.Pillai and Bagavathi “Business Law” S.Chand and Company, New Delhi,

3rd Edition , 2014.

2. M.C.Kuchaal “Mercantile Law” Sultan Chand and Sons, New Delhi, 6th

Edition,

2013.



25

SEMESTER II and SEMESTER IV PART III- PROFESSIONAL TRAINING – CUM- REPORT

Credits: 1 Course Code: N6BAB2R45/N6BAB4R43

The Professional training is mandatory. Students are expected to associate

themselves with business organizations for professional training and do work on a subject

of relevance to the chosen company and duly facilitated by the institution.

The professional training shall be undergone during the period of one month at

the end of Semester II and Semester IV and the students are expected to prepare a report

duly guided by an assigned staff.

Evaluation of the Report consists of:

a) Comprehensive internal assessment by the guide in-charge and through

phase-by-phase presentation to the faculties.

b) A viva-voce would be conducted by an external and an internal examiner. The two

examiners would jointly assess and award the marks. The maximum marks is 50.

c) The students are expected to undergo this course by ― On the Job training in the

selected institution approved by the guide. The students are expected to submit the

detailed report for the professional training at the end of Semester II and IV.

********************************

26

SEMESTER II

Part III – Allied -2 - BUSINESS MATHEMATICS AND STATISTICS

Credits: 5 Course Code:N6BAB2T66

Total Instructional Hours : 75

Course Objective: To enable the students to acquire knowledge of mathematics &

statistics and their use in business decision making.

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

have understood Operations of sets, use of solving simultaneous linear equations,

Probability, Statistical tools and their Applications.

Unit I: Credit Hours:15

Sets: Finite and infinite sets – equality of sets – Disjoint sets – universal set – Set

Operations: Union of sets, Intersection of sets – Difference of sets – Complement of sets

– Venn diagram – De Morgan’s law – Number of elements – Cartesian product -

Problems.

Unit II: Credit Hours:15

Matrices: Types of Matrices – Matrix operation – Determinant of matrix – Singular and

Non Singular matrices – Adjoint - Inverse of a Matrix.

Solving simultaneous linear equations: Matrix inversion method - problems.

Unit III: Credit Hours:15

Theory of Probability: Classical and axiomatic Definition of Probability-Addition and

Multiplication theorems- Independent events - Theorems on independent events -

Definition of conditional probability – problems.

Unit IV: Credit Hours:15

Correlation: Definition – Scatter diagram - Karl Pearson’s Correlation – Concurrent

deviation method – Rank Correlation – Uses of Correlation in Business problems.

Unit V: Credit Hours:15

Regression: Definition – Regression lines – Regression Coefficients – Uses of

Regression in Business – Problems.

Text Book:

1. P. A. Navanitham “Buisness Mathematics and Statistics” Jai Publishers, 2014.

Unit I: Chapter 3 [Page No: 104-146]

Unit II: Chapter 4 [Page No: 147-210]

Unit IV: Chapter 12 [Page No:503-531]

Unit V: Chapter 13 [Page No: 540-570]

2. S. P. Gupta, Statistical Methods, S.Chand, 2002.

Unit III: Chapter Section [Page No:751-761]

Reference Book:

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


Department of Mathematics Ms.R.Senthilamutha, HOD – Maths Department

27

SEMESTER- II

Part –IV- FC II

mwtpay] fy]tpa[k] kdpjchpika[k]

Credits :2 Course Code : N6BAB2T67

Total Instructional hours - 30

nehf]fk]: 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[.

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!]tjpjpahfuh$hfy]Y}hpbtspaPL . 2016



28

SEMESTER- II

Part –IV – FC II

Value Education and Human Rights


Total Instructional hours- 30

Objective: To teach the students the lofty ideals of education and the importance of the values of

life.

Unit-I Credit Hours:6

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 Credit Hours:6

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,

BaghatSingh.

Unit-III Credit Hours:6

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.

Unit-IV Credit Hours:6

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 Credit Hours:6

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.

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.



29

SEMESTER – II

kdtsf;fiy nahfh - ghlj;jpl;lk;

jhs] II

Credits : 1 Course Code: N6BAB2P58


nehf]fk] :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy] Mfpatw]Wf]fhdmfj]jha]t[

gapw]rpfs] kw]Wk]nahfhrd']fs] fw]Wf]bfhLj][jy] .

myFI !]if nahfhtpd] vspaKiwclw]gapw]rp 12 Hrs

1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]

myFII jtk] 12 Hrs

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- jiycr]rpjpahdk]

myFIII vz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw 10Hrs

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

3.2 MirrPuikj]jy] gapw]rpKiw

myFIV rpdk] jtpu]j]jy] –ftiyxHpj]jy] gapw]rp 10 Hrs

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

myFV Mrd']fs] 6 Hrs

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]

BOOKS REFERENCES

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

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

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

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

5. jpUf]Fws] –lhf]lh] - $p.a[.nghg].

6. Sound Health through yoga-Dr.Chandrasekaran

7. Light on yoga-BKS.Iyenger

30

SEMESTER – III

PART III – Core – 5 - FINANCIAL ACCOUNTING- III

[Common for B.Com., B.Com(PA) and B.Com(ABA) Programs]



COURSE OBJECTIVES To gain working knowledge on recording of business transactions to different forms of organization in practical situations.

SKILL SETS TO BE ACQUIRED To familiarize working knowledge on recording of business transactions to different forms of organizations and their application to different practical situation.

UNIT - I: Credit Hours: 15 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 : Credit Hours: 15 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: Credit Hours: 15 Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) - Piecemeal Distribution UNIT - IV: Credit Hours: 15 Sale of business to a Company - Conversion of Firm into Company.

UNIT - V: Credit Hours: 15 Farm Accounting - Hotel Accounting - Accounting for local self government – rural and urban. Distribution of marks: 20% Theory & 80% Problems TEXT BOOK: 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-600 017, 7th Revised Edition 2015. 2. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers, New Delhi,Volume-I, 18th Revised Edition, 2014. 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. 3. M.C.Shukla, T.S.Grewal & S.C.Gupta, “Advanced Accounts”, Sulthan & Chand Publications, New Delhi, 2013.



31

SEMESTER – III

PART III – Core – 6 - COMPANY LAW

[Common for B.Com (PA) B.Com (ABA) and B.Com (BPS) Programs]

Credits : 4 Course code: N6BAB3T62

Total instructional hours : 75

Course Objective: To enlighten the student’s knowledge on Companies Act 2013 and

other related legal provisions.

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

have working knowledge of the Company Laws.

UNIT – I Credit Hours: 15

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 Credit Hours: 15

Prospectus – Definition and Contents – Deemed Prospectus – Misstatement in

Prospectus – Doctrine of Ultra Vires –Doctrine of Indoor Management – Prevention and

oppression of mis-management – Offences and Penalities.

UNIT – III Credit Hours: 15

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 &Liabilities of a

Company Secretary.

UNIT – IV Credit Hours:15

Company Meetings – Proxy – Quorum – Chairman – Duties of a Company Secretary

regarding Company Meetings – Notice – Agenda –Minutes.

UNIT – V Credit Hours:15

Corporate Winding up (1956 Act) – Modes of Winding up – Compulsory Winding up by

the Court – Voluntary Winding up – Compromises, arrangements and reconstruction.

TEXT BOOK:

1. N.D.Kapoor, Elements of Company Law, Sultan Chand & Sons, New Delhi,

29th Edition2013.

REFERENCE BOOKS:

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, 12th Edition,

Reprint 2013.

Prepared by:

Mr.K.Loganathan, Asst. Prof. B.Com (PA)

Verified by:

Dr.C.Boopathi, HOD – B.Com (PA)

32

SEMESTER – III

PART III – Core – 7- MARKETING MANAGEMENT

[Common for B.Com (PA) and B.Com (ABA) Programs]



COURSE OBJECTIVES To understand the nature of marketing and recent trends in marketing management.

SKILL SETS TO BE ACQUIRED On Successful completion of this Course, the students should have better knowledge in

marketing management

UNIT – I Credit Hours: 10 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 Credit Hours: 10 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 Credit Hours: 10 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.

UNIT – IV : Credit Hours: 10 Marketing Research and Marketing Management Information: Meaning and nature of

marketing research-objectives and functions- elements- process, advantages and

disadvantages- marketing management information-kinds of marketing management

information- Consumer protection act 1986: consumers rights and responsibilities,

consumer exploitation in India.

UNIT – V Credit Hours: 10 Recent Developments in Marketing: E- Marketing – Telemarketing – Green Marketing.

Marketing and Government – Bureau of Indian Standards – AGMARK - Marketing

Ethics: Social Responsibilities in Marketing – Social media marketing: Need –

Significance – Pros and Cons of social media marketing.

Note: 100% Theory only

TEXT BOOK

1.R.S.N.Pillai & Bagavathi, Marketing Management, Sultan Chand & Co, New Delhi,

2014.

REFERENCE BOOKS

1.Philip Kotler, Marketing Management, Pearson Education Pvt Ltd, 2014.

2.Rajan Saxena, Marketing Management, MC Graw – Hill Publishing LTD.

New Delhi – 110 008, 2010.

3.Dr.C.B.Gupta & Dr.Rajan Nair “Marketing management” Sultan Chand & Sons,

New Delhi. 2009. Prepared by:

Ms.A.Shanthi, Asst.Prof.of B.Com (ABA)

Verified by:

Dr.D.Padma, HOD – B.Com (ABA)

33

SEMESTER – III

PART III – ALLIED 3- PROJECT APPRAISAL AND MANAGEMENT


Credits: 5 Total Instructional hours: 60

COURSE OBJECTIVES To understand about project finance, financial projection, project planning and project evaluation methods. SKILL SETS TO BE ACQUIRED On successful completion of the course, the students should have the knowledge about sources of project finance and evaluation of various projects.

Unit I Credit Hours: 12 Project – concept – characteristics - Life Cycle Phases – Project Management - Concept – Tools and techniques – Project identification and preparation – Financing arrangements – Evaluation of project profitability – Tax planning and tax incentives for project investment decisions. Unit II Credit Hours: 12 Project appraisal – various aspects of project appraisal – Project cost estimation – Project financing – Sources of finance – Role of financial institutions in project financing – Appointment of project manager – Delegation – Project manager‘s authority. Unit III Credit Hours: 12 Financial appraisal –NPV/PI/IRR/BCR – Financial projections – Selection of project organization structure – Functional organization – Product organization – Matrix organization – Network techniques for project management – PERT/CPM model. Unit IV Credit Hours: 12 Project planning and scheduling – Resource allocation – Project cash flows – Basic

principles of cash flow estimation – Cash flows for a replacement of project – Biases

incash flow estimation – Financing infrastructure projects - Venture capital and private

equity – Rehabilitation of sick units.

Unit V Credit Hours: 12 Project cost control – Direct cost and indirect cost – Time-Cost trade off – Project direction – Project co-ordination and control – Project evaluation – Objectives – Evaluation methods – Post project evaluation(Post Audit) – Phases and types of post audit. Note: 100% Theory TEXT BOOK: 1. K. Nagarajan , Project Management, New Age International Publishers,

New Delhi, 7th

edition,2015. REFERENCE BOOKS: 1. Prasanna Chandra, Projects Planning Analysis, Selection Financing, Implementation

and Review, TATA McGRAW-HILL, 7th Edition, 2010. 2. S.CHOUDHURY , Project Management, TATA McGRAW-HILL, Reprint 2007. 3. Gagan Deep Sharma, Kiran Deep Kaur and Dr.Harpreet Singh, Project

Management, Kalyani Publishers, Reprint 2006.

Prepared by: Dr.D.Padma

HOD – B.Com (ABA)

Verified by: Dr.D.Padma

HOD – B.Com (ABA)

34

SEMESTER – III

PART IV - SKILL BASED COURSE -1: MS OFFICE AND TALLY

Credits : 2 Course Code: N6BAB3P46 Total Instructional Hours : 50

COURSE OBJECTIVES To enable the students to work with MS office and Tally.

SKILL SETS TO BE ACQUIRED On successful completion of this course, the students should be able to work efficiently in MS-Office and Tally.

MS – Word (10 Hours) 1. Type a document and make Alignments.

2. Prepare a Class Time-table

3. Using Mail merge prepare an interview call letter.

4. Prepare Bio-Data by using Wizard/ Templates.

5. Design a Cheque Book of a Bank

MS – Excel (8 Hours) 1. Develop the Students Mark List worksheet and calculate Total, Average, Pass or

Fail and rank. 2. Draw the different type of charts (Line, Pie, Bar) to illustrate Class performance

in the Semester. 3. Prepare a Pay roll of a concern.

MS – Power Point (8Hours)

1. Prepare a presentation through Templates.

2. Draw an Organizational chart for five levels of hierarchy of a company. MS – Access (8 Hours)

1. Prepare Students Database

2. Prepare an Inventory Database.

Tally (16 Hours) 1. Creating a new company and generating books of accounts – Cash book and bank

book. 2. Prepare subsidiary ledgers and books

3. Prepare financial statements (Trial Balance,P&L Account and Balance Sheet)

4. Prepare BRS and Cash Flow statements.

Note: The syllabus has 100% Practicals. Prepared by: Ms.A.Shanthi

Asst.Prof.of B.Com (ABA)


HOD – B.Com (ABA)

35

SEMESTER – III PART IV – SKILL BASED COURSE – 2

BUSINESS COMMUNICATION



COURSE OBJECTIVES To nurture the communication skills relating to business.

SKILL SETS TO BE ACQUIRED On Successful completion of this Course, the students should have an understanding of various correspondence related to the business.

UNIT - I : Credit Hours:8 Business communication- Meaning – Importance of Business communication- modes of communication – Barriers of Communication –Remedies to overcome Barriers –Business Letters -Essentials of a good business letter- Kinds and Layout of Business Letters. Modern forms of Communication-Fax, E-Mail, Video Conferencing etc,

UNIT - II : Credit Hours:8 Business Correspondence Personnel: drafting of interview letters - call letters and offer of appointment - provisional appointment orders - final orders of appointment.

UNIT – III: Credit Hours:8 Purchase: requests for quotations – tenders - samples and drawings - test order - complaints and follow-up. Sales: drafting of sales letters - circular letters - preparation of sale notes with conditions of sale - status inquiries - reports to sales manager such as sales promotion matters.

UNIT - IV: Credit Hours:8 Accounts: correspondence with various agencies : customers - regarding dues - follow up letters - banks – regarding over-drafts - cash credits and account current - insurance companies - regarding payment - renewal of insurance premium - claims and their settlement.

UNIT - V: Credit Hours:8 Secretarial correspondence: With shareholders and debenture-holders pertaining to dividend and interest - transfer and transmission – Company meeting- Notice- Agenda – Minutes- Stock Exchanges - Registrar of Companies and various authorities like Reserve Bank of India - SEBI. Note: 100% Theory

TEXT BOOK: 1. Rajendra pal Korahill, “Essentials of Business Communication”, Sultan chand & sons,

Publications, 13th Edition , 2012. REFERENCE BOOK: 1. Aruna Koneru, “Professional Communication”, Tata Mcgraw Hill, New Delhi.(2013)

Prepared by: Ms.A. Shanthi,



HOD – B.Com (ABA)

36

SEMESTER- III- \d;whk; gUtk;

Credits: 2 gFjp IV mog;gilj; jkpH] I Course Code :N6BAB3T58-A

Part IV Basic Tamil I Total Instructional hours- 27

nehf;fk; :jkpH; vGj;Jf;fspd; rpwg;g[/ jkpHh] gz]ghL kw]Wk] ,yf]fpa']fis

mwpKfk] bra]jy]/ kly] vGjg] gapw]Wtpj]jy].

myF – I gh.nt:06

jkpH] vGj]Jfs] mwpKfk] -caph]/ bka]/ caph]bka]/ Ma]jk] –vGj]Jg]gapw]rp kw]Wk] cr]rhpg]g[

myF – II gh.nt:06

jpiz/ghy]/ vz]/ ,lk]/ fhyk]/ xUik gd]ik Fwpy]/ beoy] ntWghL

myF– III ;gh.nt:03

bgah;r;brhy;/ tpidr;brhy; tiffs

myF– IV gh.nt:06

epWj;jw; Fwpfs; - fhw;g[s;sp/ miug;g[s;sp/ 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 gh.nt:06

fij kw]Wk] ghly]fs] - bghUs] tpsf]fk] jUjy].

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.



37

SEMESTER- III -\d;whk; gUtk;

Credits: 2 gFjp IV rpwg;g[j; jkpH; I Course Code :N6BAB3T58-B

Part IV Advanced Tamil I Total Instructional hours- 27

nehf;fk; : 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



38

SEMESTER – III

Non-Major Elective 1: BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS-I

Credits: 2 Course Code: N6BAB3T68-C


COURSE OBJECTIVE

To prepare students for competitive examination and interviews

SKILL SET TO BE ACQUIRED

On successful completion of the course, the students should have acquired basic rules of

English grammar


Parts of Speech

Unit II Credit Hours: 5 Numbers

Case

Gender


Voices

Narration

Degrees of Comparison


Precis Writing

Expansion of an Idea

Report Writing

Letter Writing


Public Speaking

Group Discussion

Interview Etiquettes

Text: High School English Grammar and Composition by Wren and Martin




39

SEMESTER IV

PART III – Core 8 – ADVANCED CORPORATE ACCOUNTING



COURSE OBJECTIVES To enable the students to be aware on the Corporate Accounting in conformity with the provision of the Companies Act . SKILL SETS TO BE ACQUIRED On Successful completion of this Course, the student should have knowledge on the accounting practices prevailing in the corporate world.

UNIT - I : Credit Hours: 15 Issues of shares at par - discount & premium – forfeiture - reissue of shares - Bonus issue and right issue –Redemption of Preference of shares.

UNIT - II : Credit Hours: 15

Issue and redemption of debentures-Underwriting of shares and debentures- Preparation

of Final Accounts – Profit and Loss account, Balance Sheet (Prepared as per Revised

Schedule VI, 2011) - Calculation of Managerial remuneration.

UNIT III: Credit Hours: 15

Amalgamation, Absorption, Reconstruction (Excluding External Reconstruction) -

Mergers and Acquisition (Theory only)- Accounting involved in liquidation of

Companies.

UNIT - IV Credit Hours: 15 Accounts of Insurances Companies - Life Insurance - Valuation Balance Sheet - Preparation of Final accounts - Revenue Account and Balance Sheet - Form F-Form B-Form C-General Insurance - Preparation of revenue A/c - Profit and Loss A/C – Balance Sheet in prescribed format by IRDA -Accounts of Banking Companies – Schedule for preparation of Profit and Loss account and Balance Sheet.

UNIT - V : Credit Hours: 15 Holding Companies : Introduction-Statutory definition-Requirements of Sec.212 - Consolidated Balance sheet (Excluding Intercompany Owings and Intercompany holdings) - Miscellaneous Adjustments- Accounting standard 21-International Financial Reporting standards (IFRS). Note: The syllabus will have 20% Theory and 80% problems (Simple Problems Preferred). TEXT BOOKS: 1. T.S.Reddy & A. Murthy, “Corporate Accounting”, Margham publications, Chennai

6th

Revised Edition, 2015. REFERENCE BOOKS: 1.S.P. Jain & K. L. Narang, “Advanced Accounting”, Kalyani Publishers,New Delhi,

Volume II,18th

Edition-2014. 2.R.L.Gupta & M.Radhaswamy, “Advanced Accountancy”, Sultan Chand

& Company Ltd,New Delhi- 110 055. Volume II, 13th

Edition– 2013. 3.Shukala M.C. Grewal T.S. & Gupta. S.L. “Advanced Accounts”, Sultan Chand &

Company Ltd, New Delhi- 110 055. Edition- 2013

Prepared by: Mr.K.Manikandan



HOD – B.Com (ABA)

40

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) Programs]


Total Instructional hours: 60 COURSE OBJECTIVE: To provide good understanding on the role of banking, its role in the development of economy and core banking services. SKILL SET TO BE ACQUIRED: After the successful completion Of the course, the students should have the thorough knowledge on the current banking systems. UNIT I Credit Hours:12 Introduction to banking = RBI: Evolution of central bank – Banking Regulations Act, 1949 – Organisational structure of RBI – Functions of RBI and Commercial Banks – Credit Creations of RBI – Credit Control Measures – Monetary Policy and its objectives - Relationship between RBI and Commercial Banks. UNIT II Credit Hours:12 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 Credit Hours:12 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 Credit Hours:12 Non Performing Assets (NPA) – Definition and Meaning – Types of NPAs - Causes – Remedies – Basel Banking Norms – Basel I, Basel II and Basel III.

UNIT V Credit Hours:12 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) TEXT BOOK 1. E.Gordon & K. Natrajan Banking Theory, Law & Practice, Himalaya Publishing

House, Mumbai, 24th

revised edition, 2015. REFERENCE BOOKS 1. K.P.M. Sundaram and P.N.Varshney, Banking Law and Practice, Sultan Chand &

Sons Publishing House, New Delhi, 18th

edition 2014. 2. K.C.Shekar, Lekshmy Shekar, Banking theory and Practice, Vikas Publishing

House Pvt.Ltd., 20th

edition, 2007.


HOD – B.Com (ABA)


HOD – B.Com (ABA)

41

SEMESTER IV PART III – Allied -4- FINANCIAL MANAGEMENT

[Common for B.Com(ABA), B.Com(PA) and B.Com(BPS) Programs]

Credits: 5 Course Code:N6BAB4T64 Total Instructional Hours: 75

COURSE OBJECTIVES To equip the students with the knowledge of the financial management techniques and methods of financial planning.

SKILL SETS TO BE ACQUIRED On successful completion of the course, the students are expected to apply efficiently the financial management tools for effective financial decision-making. Unit: I Credit Hours: 15 Nature & scope of financial management – profit maximization- wealth maximization-functions of finance-relationship between risk & return- time value of money. (Theory Only)

Unit: II Credit Hours: 15 Cost of capital meaning & importance-calculation of debt, preference, equity and retained earnings-weighted average cost of capital-capital budgeting- techniques-NPV-payback period-ARR-IRR-capital rationing.

Unit: III Credit Hours: 15 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 Credit Hours: 15 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 - Estimation of Working Capital Requirement

Unit: V Credit Hours: 15 Accounts receivable and inventory management. Cash Management. (Question paper covers 60 % Theory and 40% problems)

TEXT BOOKS 1. Prasanna Chandra, Fundamentals of Financial Management, McGraw Hill Education

(India) Pvt. Ltd., New Delhi, 6th

edition 2014. 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,

11th

edition, 2015.

3. Khan M Y & Jain P K, Financial Management, McGraw Hill Education (India)

Pvt. Ltd., New Delhi, 7th

edition, 2015.


HOD – B.Com (ABA)


HOD – B.Com (ABA)

42

SEMESTER – IV

PART IV –SKILL BASED ELECTIVE-3

INFORMATION SECURITY AND SYSTEM CONTROL

Course Code: N6BAB4T65 Credits : 2 Total instruction Hours : 75 hrs

COURSE OBJECTIVES To gain knowledge on information systems and security related laws. SKILL SETS TO BE ACQUIRED On Successful completion of this Course, the students should have the knowledge related to information system control and data security.

UNIT - I : Credit Hours: 15 General Systems Concepts – Nature and types of systems, nature and types of information, attributes of information.- Business information systems –various types of information systems – TPC, MIS, DSS,EIS, ES.

UNIT - II : Credit Hours: 15 Information Systems Controls - Need for control - Effect of computers on Internal Audit - Responsibility for control – Management, IT, personnel, auditors - Cost effectiveness of control procedure - Control Objectives for Information and related Technology (COBIT) (e) Control over System and program changes UNIT - III : Credit Hours: 15 Control over Data integrity, privacy and security -Classification of information - Logical access controls Physical access controls - Environmental controls - Security concepts and techniques – Cryptosystems, Data Encryption Standards (DES)- Public Key Cryptography & Firewalls -Data security and public networks -Monitoring and surveillance techniques- Data Privacy- Unauthorized intrusion, hacking, virus control - Role of IS Auditor in Access Control

UNIT - IV : Credit Hours: 15 Audit Tests : Introduction to basics of testing (reasons for testing) - Various levels/types of testing such as (i) Performance testing, (ii) Parallel testing (iii) Concurrent Audit modules/Embedded audit modules, etc. Information security -. Three primary goals (confidentiality, integrity, availability) - Agreements for: confidentiality, trade secrets, discovery, non-compete -. Intellectual property and fair use -. Patents, trademarks, and copyrights

UNIT - V : Credit Hours: 15 Cyber Law- Cyber Crime - Information Technology Act, 2000 Note: 100% Theory only

TEXT BOOKS: 1. Tripathi Surya Prakesh Goel R Shukla PK “Introduction to Information Security and Cyber Law” New Delhi 2014 REFERENCE BOOKS: 1 Thomas R.Peltier, Justin Peltier, John Blackley .“Information Security Fundamentals” Auer Bach Publications, Washington DC, 2010.


HOD – B.Com (ABA)


HOD – B.Com (ABA)

43

SEMESTER – IV

PART IV - SKILL BASED COURSE- 4 INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT

Credits: 2 Course Code:N6BAB4T66 Total Instruction Hours: 60

COURSE OBJECTIVES To impart knowledge on securities markets and investment decision-making in stock market securities. SKILL SETS TO BE ACQUIRED On successful completion of the course, the students are expected to acquire diagnostic, analytical and decision-making skills related to investments in various securities.

UNIT – I : Credit Hours:12

Introduction to Investment and Securities – Forms of Investment media - Risk and return – BSE, NSE, SEBI – its functions. Debt Instruments, Equity Instruments and their

valuation.

UNIT – II : Credit Hours:12

Fundamental analysis: Economic Analysis – Industry Analysis – Company

analysis. Technical Analysis: Dow Theory – Efficient market theory.

UNIT – III : Credit Hours:12 Derivatives : Derivative markets in India - Concept of derivatives - financial derivatives and commodity derivatives - types of derivatives – forward contracts, futures contracts – options - participants in futures and options market - stock index futures. UNIT – IV : Credit Hours:12

Modern Portfolio Theory: Capital Asset Pricing theory model (CAPM) -

Markowitz model .(Simple Problems)

UNIT - V : ` Credit Hours:12 Mutual Funds – Meaning – Types – Advanatages and Disadvantages- Portfolio Management: Construction – Revision and evaluation – Portfolio management by corporates. (Simple Problems) Note: The syllabus will have 80% Theory and 20% Simple Problems only

TEXT BOOK: 1. Punithavathy Pandian, “Security Analysis and Portfolio Management”,

Vikas Publishing House Private Ltd., 2nd

Edition 2013. 2. S.Kevin, “Security Analysis and Portfolio Management”, Prentice-Hall of India

Private Ltd., New Delhi. 12th

Edition 2014.

REFERENCE BOOKS: 1. V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing

House, 11th

Edition 2014. 2. Preeti Singh, “Investment Management” Himalaya Publishing

House, 17th

Edition 2010. 3. M.Ranganatham and R.Madhumathi, “Investment Analysis and Portfolio Management”, Pearson Education (Pvt) Ltd., New Delhi. (2009).

Prepared by: Ms.A.Shanthi,



HOD – B.Com (ABA)

44

SEMESTER- IV- ehd;fhk; gUtk;

Credits: 2 gFjp IV mog;gilj; jkpH] II Course Code : N6BAB4T57 - A

Part IV Basic Tamil II Total Instructional hours- 27

nehf;fk; : jkpHh] gz]ghL kw]Wk] ,yf]fpa']fis mwpKfk] bra]jy]

kly] vGjg] gapw]Wtpj]jy].

myF – I gh.nt:05

brhw]bghUs] tpsf]fk].

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].

ghh]it E}y]

,yf]fpa tuyhW - nrhk . ,stuR

kzpthrfh; gjpg;gfk;

8-7 rp';fh; bjU

ghhp Kid

brd;id – 8



45

SEMESTER- IV - ehd;fhk;; gUtk;

Credits : 2 gFjp IV rpwg;g[j; jkpH; II Course Code : N6BAB4T57 - B

Part IV Advanced Tamil II Total Instructional hours- 27

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].

ghh]it E}y]

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

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



46

SEMESTER IV

Part IV- Non-Major Elective

BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS-II

Credits: 2 Course Code: N6BAB4T67-C


Course Objective

To prepare students for competitive examination with basic grammar knowledge. SKILL SET TO BE ACQUIRED

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


Concord (Subject Verb Agreement)

Articles

Synonyms -Antonyms

Unit II Credit Hours: 5

Tenses

Common Errors

Idioms and phrases


Kinds of Sentence (transformation)

Classification of Sentences (simple, complex, compound)

Rearrange the Sentences

Improvement of Sentences


One word substitution

Selection of mis spelt /correctly spelt words

Odd word out


Comprehension

Cloze test

Text: High School English Grammar and Composition by Wren and Martin




47

SEMESTER IV

MATHEMATICS FOR COMPETITIVE EXAMINATIONS

(Common for all UG students admitted in 2016 and onwards)



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

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

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

UNIT I (10 Hours)

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

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.


Department of Mathematics Ms.R.Senthilamutha, HOD – Maths Department

48

SEMESTER – V

PART III- CORE 10 - COST ACCOUNTING [Common for B.Com., B.Com(CA), B.Com(PA), B.Com(ABA) and B.com (BPS) Programs

]


Total Instructional hours: 60 hrs

Course Objective: To gain comprehensive understanding of aspects relating to Cost

Accounting and their application by way of solving problems.

Skill sets to be acquired: On successful completion of the course the student should

have a thorough knowledge on the cost accounting principles and Practice.

UNIT – I Credit Hours:12

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

Cost Accounting – Relationship with Management Accounting-Cost Accounting

Standards- Elements of Costing- Cost Concepts and Classifications - Elements of Cost –

Preparation of Cost Sheet and Tender.

UNIT – II Credit Hours:12

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

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

Periodical and Perpetual Inventory – Transfer Price Costing – Activity based Costing.

UNIT – III Credit Hours:12

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

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

Labour Turnover.

UNIT – IV Credit Hours:12

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

Reconciliation of Cost and Financial Accounting.

UNIT – V Credit Hours:12

Process Costing – Process Losses – Joint Product Costing – By-Product Costing –

Distinction between By-Products, Main Products and Joint Products. Contract Costing –

Service Costing for Transports.

Note: The Syllabus will have 40 % Theory and 60 % Problems.

TEXT BOOK:

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

7th 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.

Prepared by: Mr.P.Senthilkumar,

Asst.Prof.of B.Com.,

Verified by:

Dr.I Siddiq, HOD of B.Com.,

49

SEMESTER – V

PART III – CORE-11 – INCOME TAX LAW AND PRACTICE– I [Commonfor B.Com., B.Com(ABA), B.Com(PA) and B.com (BPS)]



COURSE OBJECTIVES To impart the knowledge about income tax law and practices in India

SKILL SETS TO BE ACQUIRED On the Completion of the Course, the students should be able to compute the tax liability of an individual. UNIT – I : Credit Hours: 15

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

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

under the Income Tax Act 1961- Assessee - Assessment, - Person - Assessment Year -

Previous Year. Classes of Assessee – Residential status-Agricultural Income –Exempted

Incomes .

UNIT – II : Credit Hours: 15

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

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

Computation of House Property Income. UNIT – III : Credit Hours: 15 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 : Credit Hours: 15

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 : Credit Hours: 15 Deductions allowed under the Head- Provisions regarding Set Off and Carry Forward of Losses - Computation of Gross Total Income. Distribution of Marks: 40% Theory & 60% Problems. TEXT BOOK:* 1. 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.



50

SEMESTER V

PART III – Core – 12 HUMAN RESOURCE MANAGEMENT AND ORGANISATIONAL BEHAVIOUR



COURSE OBJECTIVES To understand the nature of human resources and organisational behaviour and its significance to the organization. SKILL SETS TO BE ACQUIRED On Successful completion of this Course, the students should have management and leadership skills.

Unit: I Credit Hours: 15 HRM: Meaning - Importance - Evaluation - Objectives - Scope - Hawthorne studies - Its implications - recognition of participation-Theories X &Y-Organization structure. Unit: II Credit Hours: 15 Human resource planning-Job analysis-Role analysis-Selection & Recruitment-Testing-Interview-Placement training-Promotion-Performance appraisal-Job evaluation and merit rating –Job satisfaction and morale – Motivation theories and Leadership styles.

Unit: III Credit Hours: 15 Nature of Organisational Behaviour- Concepts- Challenges & Opportunities- Ethical Issues-Foundations of Organisational Behaviour.

Unit:IV Credit Hours: 15 Personality- Concept- Personality Theories- Personality Development-Determinants of personality- Personality Traits- Personality traits of Indian Managers- Personality Measurement – Perception- Concept- importance-process- Perceptual selectivity-Perceptual organization- Inter personal Perception- Developing Perceptual Skill - Learning- Concepts – Theories-Reinforcement- organizational Behaviour Modification – Learning organization- Knowledge management. Unit: V Credit Hours: 15 Attitudes – Attitudes relevant to organizational Behaviour- Attitude change - and values – Types – Factors. Value and Behaviour- value systems- Emotions and Emotional Intelligence- concepts- Developing emotions – managing emotions Note: 100% Theory Text Book:

1. L.M .Prasad “Human Resource Management” Sultan Chand & Sons, New Delhi, 3rd Edition, 2014.

2. L.M.Prasad, “Organisational Behaviour”, Sultan Chand & Sons, New Delhi, 5th Edition, 2015,

REFERENCE BOOKS: 1. C.B. Gupta, “Human Resource Management”, Sultan Chand & Sons,New Delhi, 15 th

Edition, 2014. 2. Keith Davis: “Organisational Behaviour” – 1st edition, Tata Mc-Graw Hill Publications

3. C.B.Mamoria: “Personnel Management” –Himalaya Publications, 30th edition, 2014 4. P.C.Tirupathi: “Personal Management & Industrial Relations”, S.Chand & Sons, , 20th edition, 2013.


Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)

51

SEMESTER V

PART III – ELECTIVE - 1 - FINANCIAL REPORTING Credits: 5 Course Code:N6BAB4T65A

Total Instructional hours: 90 COURSE OBJECTIVES To gain ability to analyze financial statements including consolidated financial statements of group companies and financial reports of various types of entities. SKILL SETS TO BE ACQUIRED On successful completion of the course, the students are expected to acquire the ability to apply valuation principles and to solve financial reporting and valuation cases. UNIT - I : Credit Hours: 18 Accounting Standards - Accounting Standards Interpretations and Guidance - various

accounting aspects issued by the ICAI –Applications - Overview of International Accounting

Standards (IAS)/International Financial Reporting Standards (IFRS) - Interpretations by

International Financial Reporting - Interpretation Committee (IFRIC) - Significant difference

vis-a-vis Indian Accounting Standards - Understanding of US GAAP – and its applications.

Corporate Financial Reporting - Issues and problems – National Advisory Committee on

Accounting Standards (NACAS) . UNIT – II : Credit Hours: 18

Accounting for Corporate Restructuring (including inter-company holdings) - Consolidated Financial Statements – Concept - Purposes - minority interest – Goodwill - Consolidation procedures – Minority interests – Goodwill Treatment of pre-acquisition and post-acquisition profit.- Consolidation with two or more subsidiaries and foreign subsidiaries - Consolidated profit and loss account, Balance sheet and cash flow statement - Treatment of investment in associates and in joint venture in consolidated financial statements. UNIT – III Credit Hours: 18

Accounting and Reporting of Financial Instruments – Meaning – recognition - derecognition and offset - compound financial instruments - Measurement of financial instruments - Hedge accounting disclosures - Share based payments – Meaning - Equity settled transactions - Transaction with employees and non-employees - Determination of fair value of equity instruments Vesting conditions Modification - cancellation and settlement Disclosures. UNIT - IV : Credit Hours: 18

Financial Reporting by Mutual funds - Non-banking finance companies - Merchant bankers - Stock and commodity market intermediaries - Valuation - Concept -Valuation of Tangible Fixed Assets, Intangibles including Brand Valuation and Goodwill - Valuation of Liabilities -Valuation of Shares - Valuation of Business UNIT - V : Credit Hours: 18 Developments in Financial Reporting - Value Added Statement - Economic Value Added

- Market Value Added - Shareholders Value Added - Human Resource Reporting -

Inflation Accounting Annual Report - understand and analyzing the Annual Report. Note: 100% Theory TEXT BOOK : 1.CA.Praveen Sharma, “Financial Reporting with Accounting Standards”, Smart Teach,

Edition 2014. REFERENCE BOOK: 1.Geoff Black, “Applied Financial Accounting and Reporting”, Oxford University Press, Fourth Edition 2010.

Prepared by: Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Verified by: Dr.D.Padma (HOD)

52

SEMESTER – V

PART III - ELECTIVE I-ADVERTISEMENT AND SALES FORCE MANAGEMENT Course Code: N6BAB5T65B


Course Objective: To provide basic knowledge of concepts, Principles, Tools and Techniques of Advertisement and Salesmanship Skill sets to be acquired: On successful completion of this course, the Students should have understood the attributes and knowledge requirements of Advertisement and Salesmanship Practices.

UNIT – I Credit Hours: 18 Meaning – features of advertisement – advertising agency – history of advertising – advertising as communication process – types of advertising – consumer advertising – trade advertising – retail advertising – financial advertising – recruitment advertising – advertising – importance of advertising agency – services rendered by an advertising agency – criticisms of advertising. UNIT – II Credit Hours: 18 Advertising media –advertisement copy- themes and appeal of the copy – description – narrations – classification of media of advertisement - indoor – window display – counter display – special display and outdoor – rural advertisement, advertisement boards, vehicular advertisement - direct advertising , book lets, catalogue – promotional advertising: print media – news paper, magazine – electronic media – radio, television, criterion for selecting advertising media for different products. UNIT – III Credit Hours: 18 Social and ethical issues in advertising – economics effects of advertising – advertising and deception – comparative advertising UNIT – IV Credit Hours: 18 Salesmanship: meaning and essentials of salesmanship – sales organization – various types of organizations – importance of sales manager – qualification -aggressive selling – method of aggressive selling – steps in selling process. UNIT – V Credit Hours: 18 Salesman: recruitment training remuneration and control – recruitment importance of proper selection – born salesman and trained salesman process of recruitment – training – importance of proper training – essential of good training – basic principles of designing a training progarmme remuneration – methods of compensating salesman – straight salary and commission – essential of a good compensation – target fixation Note: 100 % Theory TEXT BOOKS 1. R.C. Agarwal, “Salesmanship and Advertising”, Lakahmi Narain Ararwal

pubilication, Agra, 8th

Edition 2007. REFERENCE BOOKS 1. Varma and Agarwal, “Salesman and Publicity”, King Books Educational Publishers,

1684, Nai Sarak, New Delhi – 110 006.

2. C.N.Sontakki, “Advertising”, Kalyani Publishers, 3rd

Edition 2006.



53

SEMESTER – V

PART III - ELECTIVE I-FINANCIAL MARKETS

Credits:5 Course Code: N6BAB5T65C

Total Instructional hours: 90 COURSE OBJECTIVES : This course aims to create awareness about the role and importance of these agencies in Corporate Financing. SKILL SETS TO BE ACQUIRED : On successful completion of this course, the student should know about the methods of financing by this agencies and the key role played by them in Corporate Financing. Unit – I Credit Hours: 18

Financial Markets – Structure of Financial Markets – Financial Investment – Money

Market in India – Indian Capital Markets – Difference between Money Market and

Capital Market – Classification and object of Indian Money Markets and Structure of

Capital Markets. Unit – II Credit Hours: 18 Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – Merchant Banking - Role and Functions of Merchant Bankers in India – Under writing. Unit – III Credit Hours: 18

Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock

Exchange – Various Speculative Transactions – Role of SEBI – Regulation of Stock

Exchange.

Unit – IV Credit Hours: 18

Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI

– LIC – GIC – UTI – Mutual Funds – Investments Companies.

Unit – V Credit Hours: 18 New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture

Capital – Dimension Functions – Venture Capital in India – Factoring – Types – Modus

Operandi of Factoring – Factoring as Source of Finance – Securitisation of assets –

Mechanics of Securitisation- Utility of Securitisation – Securitisation in India,

TEXT BOOK

1 . Dr.S.Gurusamy, “Financial Services”, TMH Publication, 2nd

edition, 2009.

REFERENCE BOOKS 1. I M Pandey “Financial Management”, Vikas Publishing House,New Delhi,

11th

Edition, 2015

2. Prasanna Chandra “Financial Management Theory and Practice” TMH Publication

Edition 8, 2012.


Dr.D.Padma (HOD) of B.Com(ABA) Dr.D.Padma (HOD) of B.Com(ABA)

54

SEMESTER V

PART IV – SKILL BASED COURSE -5

INDUSTRIAL AND LABOUR LAW

CREDITS: 2 Course code:N6BAB5T66

Total Instructioal Hours: 75

COURSE OBJECTIVES To provide good understanding of the industrial and labour laws in India.

SKILL SETS TO BE ACQUIRED After the successful completion of the course, the students should have the thorough knowledge on the laws governing the industries and rights and obligations of employees.

UNIT - I : Credit Hours: 15 The Factories Act, 1948: Object – Definitions – Approvals, Licensing and Registration – The Inspecting Staff – Powers – Certifying Surgeons – Provisions Relating to health, Safety, Welfare – Hours of Work and Shifts – Employment of Young Persons – Employment of Women UNIT - II : Credit Hours: 15

The Employees’ Compensation Act– Employer‘s Liability and Non-Liability –

Disability – Partial, Permanent, Total Disablements – Occupational Diseases – Amount

of Compensation. The Trade Union Act, 1926: Definition – Registration – Rights and

Privileges UNIT - III : Credit Hours: 15 The Employee‘s State Insurance Act, 1948: Object Definitions – Employee‘s State Insurance Corporation – It‘s Constitution and Membership – Powers and Duties –

Standing Committee – Medical Board – Benefits.

UNIT - IV : Credit Hours: 15 The Provident Fund and Miscellaneous Provisions Act, 1952. The Payment of Wages Act, 1936; Definitions – Wages and Permissible Deductions – Time and Mode of

Payment. Payment of Bonus Act 1965 – Payment of Gratuity Act 1972 (Basic Provisions

only)

UNIT - V : Credit Hours: 15 The Industrial Disputes Act, 1947: Definitions – Provisions Relating to Strike, Lockout, Retrenchment, Lay-off, Closure – Administrative Machinery to Solve Disputes – Works Committee – Conciliation Officers – Board of Conciliation – Labour Courts – Industrial Tribunals – National Tribunals

Note: 100% Theory only

TEXT BOOK 1. Kapoor.N.D “Industrial Law “, Sultan Chand & Sons, New Delhi,2015.

REFERENCE BOOKS 1. Shukla M.C. “Mercantile law” S. Chand & Company Limited, 2012



55

SEMESTER V PART V - EXTENSION ACTIVITIES

Course code: N6BAB5P27

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 testing the theoretical aspects of any one of the above fields and be graded

and certified accordingly)

56

SEMESTER VI

PART III – Core 13 - MANAGEMENT ACCOUNTING [Common for B.Com., B.com(CA), B.Com(PA), B.Com(ABA) and B.Com (BPS) Programs]

Credits : 4 Course code : N6BAB6T61


COURSE OBJECTIVES To impart the knowledge on interpreting various financial statements, preparation of budgets and decision-making and controlling in business. SKILL SETS TO BE ACQUIRED 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., UNIT - I : Credit Hours: 12 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. Ratio Analysis: Meaning – Objective - Advantages and its limitations - Classification of ratios. UNIT - II : Credit Hours: 12 Fund Flow and Cash flow Analysis: Concept of Fund - Meaning of flow of fund – Objectives - Techniques and preparation of Fund Flow Statement - Uses and Limitation of Fund Flow Statement. Cash Flow Statement: Meaning - Preparation – Uses and

Limitations of Cash Flow Statement. UNIT - III : Credit Hours: 12 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 - Zero Base Budgeting – Meaning –Advantages and its Limitations. UNIT - IV : Credit Hours: 12 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 : Credit Hours: 12 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. TEXT BOOK:

1. Shashi K.Gupta and R.K.Sharma, 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.



57

SEMESTER VI PART III – CORE 14 - INCOME TAX LAW AND PRACTICE–II

[Common for B.Com., B.Com(PA), B.Com(ABA) and B.Com (BPS) Programs]

Credits: 5 Course Code: N6BAB6T62 Total Instructional hours: 75

COURSE OBJECTIVES To impart the knowledge about income tax law and practices in India

SKILL SETS TO BE ACQUIRED On the Completion of the Course, the students should be able to compute tax liability of partnership firms, companies, HUFs etc.,

UNIT - I : Credit Hours: 15 Assessment Procedures – Types of Assessment - collection and recovery of Tax – Advance payment of Tax, TDS, PAN, TAN UNIT II: Credit Hours: 15 Deductions allowed as per Chapter VI A and Section 80 – Assessment of Individuals - Tax Liability. UNIT - III : Credit Hours: 15 Assessment of partnership firms- Assessment of PFAOP- Charging Provisions & Computation of Taxable Income- Deductions allowed-Computation of Tax Liability.-Assessment of HUF UNIT - IV: Credit Hours: 15

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 : Credit Hours: 15 Administrative, Judicial Authorities of Income Tax- Powers, Duties – Penalties for offence under IT Act Distribution of Marks: 40% Theory & 60% Problems.

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.



58

SEMESTER VI PART III – CORE 15 - CUSTOMS DUTY AND GOODS AND SERVICES TAX

Credits : 4 Course Code: N6BAB6T73


LEARNING OBJECTIVES:

To gain knowledge on the principles and provisions relating to customs duty and

GST in India

UNIT - I: Credit

Hours: 12 Tax system - canons of taxation - Indian tax system – Indirect Tax

review and New GST Policy introductory remarks.

UNIT - II: Credit Hours: 12

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.


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

subsuming of taxes – benefits of implementing GST (Dual Model) – Structure of

GST: Central GST – State GST – Integrated GST – Union Territory GST.


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

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

Registration under GST: Procedure for registration – compulsory registration –

deemed registration – Exemption from GST registration.


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

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

under GST - Input tax credit - Outcome of GST. LEARNING OUTCOMES: On successful completion of this course, the students gain an effective understanding of

the latest GST law.

TEXT BOOKS

1. Gurukripa (2017) – “GST SELF LEARNING”, Gurukripa Publications. Chennai 2. MonishBhalla (2015) – Commercial GST – The Game Changer – Commercial Law

Publishers (India) Pvt. Ltd, New Delhi.

REFERENCE BOOKS:

1. S.S. Gupta (2017) – GST – Laws and Practice, Taxman’s Publications, New Delhi. 2. V. Balachandran “Indirect Taxation” Sultan Chand &Kalyani Publishers,

16th edition, 2014. 3. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013 4. Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,

2011. 5. Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai,

2013.

59

Prepared by

Mr. R.Venkatesh

Assistant Professor, B.Com

Verified by

Dr. D. Padma, HOD B.Com(ABA)

Dr.I.Siddiq, HOD - B.Com

SEMESTER VI

PART III –COMPREHENSIVE SUBJECT VIVA-VOCE

Credits:1 Course Code:N6BAB6R45

Comprehensive subject wise viva-voce for 50 marks shall be assessed at the end

of VI semester and the questions shall have an equal representation from all the subjects

covered upto VI semester in the syllabus. The evaluation of the comprehensive subject

wise viva-voce will be based on the performance of the students and the same shall be

done by an external examiner.



60

SEMESTER VI

PART III – ELECTIVE 2 AUDITING AND ASSURANCE

Credits : 5 Course code: N6BAB6T66A Total Instructional Hours : 60

COURSE OBJECTIVES To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedure. SKILL SETS TO BE ACQUIRED On the successful completion of this course, the students should know the procedures of auditing and role of auditors in business. UNIT - I : Credit Hours: 12 Auditing Concepts: Meaning and Nature of Auditing – Definition of Auditing – Scope of Auditing - Differences between Accountancy and Auditing – Auditing and Investigation – Main object of an Audit – Detection and Prevention of Errors, Fraud – Advantages of an Audit – The Auditor – Qualifications of an Auditor. UNIT - II : Credit Hours: 12 Auditing and Statement and Auditing Practices (SAP): Audit planning - Audit programme – Audit working papers.

UNIT - III : Credit Hours: 12 Internal Control: Elements of internal control - Review and documentation - Evaluation of internal control system - internal control questionnaire - Internal control check list - test of control - concept of internal audit – Internal control and computerized Environment. UNIT - IV : Credit Hours: 12 Audit Sampling - Types of sampling, Test checking, Techniques of test checks. 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. UNIT - V : Credit Hours: 12 Company Audit: Audit of Shares - Appointment of auditors – Disqualifications, Removal of auditors - powers and duties of auditors. Audit Report: Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates. Special audit: Educational Institutions – Hotels –Clubs – Hospitals - Leasing Companies. Note: 100% Theory only TEXT BOOK: 1. B.N.Tandon, S.Sudarshanam, S.Sundara babu, “A Handbook of Practical Auditing”,

Sultan Chand and Company, New Delhi, 13th Edition 2014.

61

REFERENCE BOOKS: 1. R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House,

7th Edition,2014. 2. Dinkar Pagare, “Principles and Practices of Auditing”, Sultan Chand&

Sons, New Delhi, 12th

Edition, 2014.

SEMESTER VI

PART III – ELECTIVE 2 - EXPORT MARKETING

Credits: 5 Course Code: N6BAB6T66B

Total Instructional hours: 60 COURSE OBJECTIVE: To provide basic knowledge of concepts, Principles, Tools and Techniques of Export Marketing SKILL SETS TO BE ACQUIRED: On successful completion of this course, the Students should have understood the attributes and knowledge requirements of Export Marketing UNIT – I Credit Hours: 12 Export Marketing - an overview - export marketing - meaning differences between export marketing and domestic marketing – salient features and basic functions of export marketing - export barriers tariff and non tariff – export market analysis – feasibility of market entry – source to market information – assessing sales prospects.

UNIT – II Credit Hours: 12 Export distribution and channels – main channels of distribution in export market – linking the domestic and overseas channel – direct export – indirect export – channel; suitable for small manufactures – factor influencing selection of marketing channels. UNIT – III Credit Hours: 12 Export promotion – characteristics of foreign buyers – forms of export promotion – importance of promotional activities – factors affecting promotional decision – domestic and foreign advertising – unified verses diversified advertising strategy – advertising campaign – trade fair and exhibitions –planning for participation - role of Indian institute

of foreign trade in export promotion UNIT – IV Credit Hours: 12 Exports and import procedure – documents used in foreign trade UNIT – V Credit Hours: 12 Export finance: needs – short term, medium and long term source of finance types of

Credit – pre-shipment Credit , post- shipment



62

Credit letters of Credit – finance for export on differed payments terms –Contribution of EXIM bank and ECGC for export finance - Export Provisions under FEMA 1999.

Note: The Syllabus will have 100 % Theory

TEXT BOOKS 1. Rathor B.S, Export Marketing, Himalaya Publishing House, Mumbai – 400 004,

Edition – 2014.

REFERENCE BOOKS 1. Balagopal .T.A.S, “Export Management”, Himalaya Publishing House, 22

nd Edition

2014.

SEMESTER VI

PART III – ELECTIVE 2: WORKING CAPITAL MANAGEMENT

Credits: 5 Course Code: N6BAB6T66C Total Instructional hours: 60

COURSE OBJECTIVE: To educate the importance of working capital management concepts in corporate finance.

SKILL SETS TO BE ACQUIRED: On successful completion of this course, the Students should have better understanding on the working capital management in organisations.

UNIT I Credit Hours: 12 Working Capital Management – Theories and approaches – Ratio Analysis - Fund Flow and Cash Flow Analysis – Cash flow forecasting and Budgeting.

UNIT II Credit Hours: 12 Financing of working capital – Money market instruments – Bank Finance- Assessment and Appraisal – Managing corporate liquidity and financial flexibility

UNIT III Credit Hours: 12 Receivables Management – Cash Management – Inventory Management

UNIT IV Credit Hours: 12 Instruments of international money market – Euro notes – Euro commercial paper – MTNs and FRNs.

UNIT V Credit Hours: 12 Working Capital Control and Banking policy – Committee recommendations on working capital – New system of assessment of working capital finance.

TEXT BOOK 1. V.K.Bhalla, “Working Capital Management Text and Cases”, Sultan Chand and



63

Company, New Delhi, Edition, 2013.

REFERENCE BOOKS: 1. Prasanna Chandra, Fundamentals of Financial Management, McGraw Hill Education

(India) Pvt. Ltd., New Delhi, 6th

edition 2014. 2. I.M. Pandey - Financial Management, Vikas Publishing (Pvt) Ltd., New Delhi, 11

th

edition, 2015.

SEMESTER VI

PART III –ELECTIVE 3 – Business Analysis and Valuation

Credits: 5 Course Code:N6BAB6T67A Total Instructional hours:75

COURSE OBJECTIVES To gain knowledge in different techniques in the valuation of assets and liabilities SKILL SETS TO BE ACQUIRED On successful completion of the course, the students should have understood the techniques of valuation of assets and liabilities in various situations. UNIT I : Credit Hours: 15 Principles and techniques of valuation - Asset valuation-Earnings valuation - Cash flow valuation - Other valuation basis - Efficient market hypothesis - Impact of changing capital structure on the market value of the company - Priorities of different stakeholders in terms of business valuation. (Simple Problems) UNIT II : Credit Hours: 15 Valuation of Mergers and Acquisitions - Assets and cash flows (Simple Problems)- The strengths and weaknesses of various valuation method - Recognition of the interest of various stakeholders - Selection of appropriate cost of capital for valuation - Synergistic benefits - Forms of consideration and terms of acquisitions - Post merger integration process - Implications of regulations for business combinations - Types of exit strategies and their implications. UNIT III : Credit Hours: 15 Valuation of Assets and Liabilities Valuation of fixed assets - Valuation of inventories - Valuation of investments - Valuation of shares - Valuation of options . (Simple Problems)

UNIT IV : Credit Hours: 15 Valuation of intangibles and accounting standards - Forms of intellectual property and methods of valuation - patents and copyrights. (Theory Only) UNIT V: Credit Hours: 15 Valuation of goodwill - Valuation of brands - Valuation of real estate - Human resource

accounting - Relevant accounting standards. (Theory Only)

Note: 80% Theory and 20% Simple Problems.



64

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

SEMESTER VI

PART III – ELECTIVE 3 - BRAND MANAGEMENT

Credits:5 Course code:N6BAB6T67B Total Instruction Hours:75

COURSE OBJECTIVE: To teach the importance of brand and its impact among the customers.

SKILL SETS TO BE ACQUIRED On successful completion of this course, the students should know the basic understanding of branding and its importance.

Unit I Credit Hours: 15 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 Credit Hours: 15 Brand Associations:Brand vision – brand ambassadors – brand as a personality, as trading asset, Brand extension – brand positioning – brand image building

Unit III Credit Hours: 15 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 Credit Hours: 15 Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through


Mr.K.Manikandan, Asst.Prof.of B.com(ABA) Dr.D.Padma (HOD)

65

acquisition takes over and merger – Monitoring brand performance over the product life cycle- Co-branding.

Unit V Credit Hours: 15 Brand Strategies: Designing and implementing branding strategies – Case studies - Provision for IPR Law relating to brand.

TEXT BOOK 1 Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi,

3rd

Edition, 2015 REFERENCE BOOKS 1. Lan Batey, “Asian Branding - A great way to fly”, Prentice Hall of India,

Singapore 2002.

2. Jean Noel, Kapferer, “The New Strategic brand Management”, Kongan Page, 2012.


Ms.A.Shanthi, Asst.Prof.of B.com(ABA) Dr.D.Padma (HOD)

65

SEMESTER VI

PART III – ELECTIVE 3 - PERSONAL FINANICAL PLANNING

Credits:5 Course code:N6BAB6T67C Total Instruction Hours:75

COURSE OBJECTIVES: The aim of the course to provide basic principles for managing personal finance.

SKILL SETS TO BE ACQUIRED: On successful completion of this course, the Students should have a deeper understanding of Personal Financial Management and basics of personal financial management, personal savings and investment plans, computation of return and risk factor of personal savings and investments, retirement and savings plans. Unit I: Credit Hours: 15 Basics of Personal Financial Management: The Personal Financial Planning Process, Preparation of Personal Budget, Personal Financial Statements, Personal Income Tax Planning. Unit II: Credit Hours: 15 Personal Savings & Investment: Investment Criteria- liquidity, safety and profitability. Savings

instruments of Post Office and Banks. Chit Funds. Investment in Shares, Debentures, Corporate

and Government Bonds, Mutual Fund. Investment in Physical Assets – Real Estate, Gold and

Silver. Risk and Return associated with these investments.

Unit III: Credit Hours: 15 Computation of Return and Risk of Personal Investment: Present Value and Future Value of a Single Amount and an Annuity. Computation of interest, dividend and capital gains on personal investments. Impact of leverage on return. Personal tax planning, Unit IV: Credit Hours: 15 Retirement Savings Plans: Pension Plans- Defined Contribution Plan and Defined Benefit Plan. Provident Fund, Gratuity. Life Insurance Plans. General Insurance Plans. Reverse Mortgage Plans. Unit V: Credit Hours: 15 Case studies on personal financial planning of individuals. - Case studies on risk and return perception of retail investors on various investments. TEXT BOOK: 1. Personal Finance by Jack R. Kapoor, Les R. Dlabay and Robert J. Hughes, Tat McGraw-Hill Publishing Company Ltd. New Delhi. REFERENCE BOOKS 1. Financial Education by Reserve Bank of India – rbi.org. 2. Personal Finance columns in The Economic Times, The Business Line and Financial Express Daily News Papers. 3. Information Brouchers of Post Offices, Banks, Mutual Funds, Insurance Companies 4. Internet Sources- BSE, NSE, SEBI, RBI, IRDA, AMFI etc.



66

SEMESTER- VI

PART IV - SKILL BASED COURSE – 6 ENTERPRISE RESOURCE PLANNING


Total Instruction Hours: 40 COURSE OBJECTIVES To know the basics and the strategic importance of Enterprise Resource Planning

SKILL SETS TO BE ACQUIRED On successful completion of this course, the Students should know the ERP and its implementation in various areas of business and future trends in ERP.

UNIT I Credit Hours: 8 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 Credit Hours: 8

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 III Credit Hours: 8

The Business Modules: Business modules in an ERP Package, FICO, Manufacturing,

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

Distribution

UNIT IV Credit Hours: 8

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

UNIT V Credit Hours: 8 ERP – Present And Future:Turbo Charge the ERP System, EIA, ERP and e-Commerce, ERP and Internet, Future Directions Note: 100% Theory only

TEXT BOOK 1. Alexis Leon, ―ERP Demystified, Tata McGraw Hill, New Delhi, (2000)

REFERENCES 1. Joseph A Brady, Ellen F Monk, Bret Wagner, ―Concepts in Enterprise

Resource Planning‖, Thompson Course Technology, USA, (2001). 2. Vinod Kumar Garg and Venkitakrishnan N K, ―Enterprise Resource Planning

– Concepts and Practice‖, PHI, New Delhi, (2003)


Ms.A.Shanthi Dr.D.Padma (HOD)

67

2. Autonomous Examinations Rules and Regulations

68

1.

2. Or Or

3.

4.

EXTRA CREDIT COURSES

5.

CURRICULUM STRUCTURE OF B.COM (APPLIED BUSINESS ACCOUNTING) PROGRAM

(2016 – 17 Batch onwards)

PART - I

PART - II

PART - III

PART - IV

PART - V

Environmental Studies, Value Education and Human Rights

Skill Based Courses / Non – Major Electives

or or or

a) Basic Tamil for New Learners

1. Core: 2. Allied:

3. Electives

4. Institutional Training-Cum-Report

5. Professional Traiing –Cum-Report

6. Compreshensive Subject Viva-voce

English

EXTENSION ACTIVITIES

a. Tamil b. Hindi c. Malayalam d. French

NSS/ Sports

b) Advanced Tamil

c) Basic English for

Competitive

Examinations-I

and


Examinations - II

Mathematics for Competitive Examinations

Yoga

69

EXAMINATION SYSTEM 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-I and II, Businss Mathematics and

Statistics And Part IV-Non Major Electives (Basic English for Competitive Examinations-I,

Basic English for Competitive Examinations-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 (Five each from both units)

10 questions – each carrying one mark 10 X 01 = 10

Multiple Choice

Section B

Attempt all questions (Two each from both units)

04 questions – each carrying four marks 04 X 04 = 16

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


(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === A)

First Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics




Max. Marks : 50

70


Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B

Attempt all questions (two each from both units)

04 questions – each carrying five marks 04 X 05 = 20


Section C





(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)

Second Internal Assessment Test for courses except Part-I and II, Businss Mathematics and

Statistics And Part IV-Non Major Elective(Basic English for Competitive Examinations-I,


Syllabus : Third & Fourth Units



Max. Marks : 50


Section A

Attempt all questions (Five each from both units)


Multiple Choice

Section B




Section C






71

Second Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics

Syllabus : Third and Fourth Units



Max. Marks : 50

Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B




Section C






Model Examinations for courses except Part-I and II, Businss Mathematics and Statistics

And Part IV-Non Major Elective:( Basic English for Competitive Examinations-I,


Syllabus : All Five Units

Working Days : On completion of 85 working days approximately,

Duration : Three Hours

Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)

72

Model Examination for Part-I and II, Businss Mathematics and Statistics




Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)

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)

73

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

______

The calculation procedure of internal assessments marks for practical examinations are

based on the following criteria. The assessment is for 40 marks of each practical course.

a. Record - For a maximum of 8 Marks

b. Average of Two Cycle tests - For a maximum of 10 Marks

c. Model Examinations - For a maximum of 10 Marks

d. Average Lab performance - For a maximum of 12 Marks

______


______

The calculation procedure of internal assessments marks for practical examinations are

based on the following criteria. The assessment is for 20 marks of each practical course.


b. Average of Two Cycle tests - For a maximum of 5 Marks

c. Model Examinations - For a maximum of 5 Marks

d. Average Lab performance - For a maximum of 6 Marks

_________


_________

74

Calculation of Internal Marks for “Yoga” For All UG Programmes

I. THEORY

1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 25 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 25 Marks (C)

__________

Internal marks Score: D = (A +B)/2 + C = 50 Marks

__________

II. PRACTICAL

1. Kayakalpa : 10 Marks

2. Surya Namashkhar : 10 Marks

3. Physical Exercise : 20 Marks

4. Asanas : 10 Marks

__________

Internal marks Score: E = 50 Marks

__________ Final Internal Marks for Yoga F = (D + E) / 2

Calculation of Exclusive Internal Marks for “Mathematics For Competitive Examinations” For All UG

Programmes

a) Average of two cycle tests – For a maximum of 25 marks

b) Model Examination – For a maximum of 50 marks

c) Assignment marks – For a maximum of 05 marks

d) Attendance marks – For a maximum of 10 marks

e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks

75

Evaluation system for Part-IV Non Major Elective Course

(Basic English for Competitive Examinations-I,


The question paper pattern given below shall be followed for Part IV-Non Major Elective:

Basic English for Competitive Examinations-I. There is no internal mark for this course.

First Internal Assessment Test




Max. Marks : 50


Section A

Attempt all questions (twenty five each from both units)

100 questions – each carrying half mark 50 X 01 = 50

Second Internal Assessment Test




Max. Marks : 50


Section A



Multiple Choice

Section B




Section C





76

Model Examinations



Examination : Commences any day from 86th working day to 90th working day.


Max. Marks : 75


Section A


10 questions – each carrying one mark1 10 X 01 = 10

Multiple Choice

Section B




Section C


05 questions – each carrying eight marks 05 X 08 = 40


The question paper pattern given below shall be followed for Part IV-Non Major Elective:

Basic English for Competitive Examinations-II for all UG programs. There is no internal mark for

this course

First Internal Assessment Test




Max. Marks : 50

77


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




Max. Marks : 50


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)



Model Examinations



Examination : Commences any day from 86th working day to 90th working day.


Max. Marks : 75


Section A

Attempt all questions (from Unit I,II & III)


Multiple Choice

Section B

Attempt all questions ( from Unit IV & V)

05 questions – each carrying five marks 07X 05 = 35

78

3. External Examinations:

The external examinations for theory courses will be conducted for 75 % marks, for all UG and

PG degree programs. The external theory examinations will be conducted only after the completion of

90 working days in each semester.

Normally, the external practical examinations will be conducted before the commencement of

theory examinations. Under exceptional conditions these examinations may be conducted after theory

examinations are over. The external evaluation will be for 60% marks of each practical course.

The external viva voce examinations project work / Internship also will be conducted after the

completion of theory examinations. The external assessment is for 60% marks of the project work /

Internship.

End Semester Examination for courses other than Part-I and II , Businss Mathematics and

Statistics and Part IV-Non Major Elective: Basic English for Competitive Examinations-I and

Basic English for Competitive Examinations-II in UG and Parallel Programs


Working Days : On completion of a minimum of 90 working days.


Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





79

End Semester Examination for Part-I and II, Businss Mathematics and Statistics


Section A



Multiple Choice

Section B





Section C





End Semester Examination

Part IV-Non Major Elective: Basic English for Competitive Examinations-I




Max. Marks : 75


Section A



Multiple Choice

Section B




Section C




80

End Semester Examination

Part IV-Non Major Elective: Basic English for Competitive Examinations-II




Max. Marks : 75


Section A

Attempt all questions (from Unit I,II & III)


Multiple Choice

Section B

Attempt all questions ( from Unit IV & V)

05 questions – each carrying five marks 07X 05 = 35

For Practical examination without coding, 60% of External assessment marks can be

distributed in the following pattern.


b. Algorthim (2) - For a maximum of 24 Marks

c. Execution & Output(2) - For a maximum of 24 Marks

__________


__________

The external evaluation mark for Institutional Training-cum-report is based on the following

criteria. The evaluation will be done for 50 marks for each Institutional Training.

a. Regularity (120 Hours of Completion) - 10

b. Presentation - 10

c. Final Report - 10

d. Viva-voce examination - 20

The External Assessment mark for Professional Training cum report evaluation is based on the

following criteria. The assessment will be done for 50 marks for each Project.

a. Regularity - 10

b. Presentation - 10

c. Final Report - 10

d. Viva-voce Examination - 20

81

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

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

82

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

83

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.

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 - - -

84

7. Reappearance:

The students having arrears shall appear in the subsequent semester (external) examinations

compulsorily. The candidates may be allowed to write the examination in the same syllabus for 3 years

only. Thereafter, the candidates shall be permitted to write the examination in the revised / current

syllabus depending on various administrative factors. There is no re-examination for internals.

8. Criteria for Ranking of Students:

1. Marks secured in all the courses will be considered for PG Programs and marks secured in Core:

and Allied: courses (Part-III) will be considered for UG programs, for ranking of students.

2. Candidate must have passed all courses prescribed chosen / opted in the first attempt itself.

3. Improvement marks will not be considered for ranking but will be considered for classification.

9.External Examination Grievances Committee:

Those students who have grievances in connection with examinations may represent their

grievances, in writing, to the chairman of examination grievance committee in the prescribed proforma.

The Principal will be chairman of this committee.

85

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,



Through: 1. Head of the Department,

Department of ……………….……….,



2. Dean of the Department

Faculty of ……………………………….,



Respected Sir / Madam,

Sub: ………………………………………………………………………………... - reg.

NATURE OF GRIEVANCE: ……………………………………………………………………

...…………………….………………………………………………………………………………………………

………………………………………………………………………………………

Thanking you,

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:

………………………………………………………………………………………................

Documents

Syllabus for - Top Arts & Science College in Coimbatorestc.ac.in/syllabus/2016-2017/B.Com_Applied_Business_Accounting.pdf · Syllabus for B.Com (Applied Business Accounting) 2016