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1
Syllabus for
B.Com
2017-2018 Batch
Knowledge Wisdom Compassion
SREE SARASWATHI THYAGARAJA COLLEGE
An Autonomous
NAAC Re-Accredited with ‘A’ Grade, ISO 9001:2008 Certified Institution
(Affiliated to Bharathiar University, Coimbatore & Approved by UGC & AICTE,
New Delhi) Palani Road, Thippampatti, Pollachi - 642 107
2
B.Com Degree Programme
PROGRAMME EDUCATIONAL OBJECTIVES
Bachelor of Commerce offers the development of a wide spectrum of managerial
skills in students along with building of a strong competency in specific areas of business
studies. Students pursuing the course learn about General principles of Business
management, Knowledge of Finance, Accounting, Statistics, Economics, Marketing etc.,
PROGRAMME OUTCOMES
Bachelor of Commerce provides students with knowledge, tools of analysis and skills
which enable to understand and participate in modern business and economics world, to
prepare them for subsequent graduate studies and to achieve success in their professional
careers.
3
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 :
4
INDEX
Page No.
1. Scheme of Examinations & Syllabus
a. Scheme of Examinations 01 - 04
b. Semester-wise Syllabus 05 – 79
c. Curriculum Structure of UG Programs 80-81
d. Examination Pattern under Autonomy 82– 101
e. Students Grievance Form 102
5
--------------------------------------------------------------------------------------------------------
a. SCHEME OF EXAMINATION AND SYLLABUS
1
SREE SARASWATHI THYAGARAJA COLLEGE, (AUTONOMPUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.COM (CBCS) STUDENTS ADMITTED DURING 2017-2018 ONWARDS
BATCH CODE : N7 MEDIM OF INSTRUCTION : ENGLISH PROGRAMME CODE: BCM
S.No Spl Code Sem Part Type Course Details Hrs Credits Int Ext Total
1
A
N7BCM1T51A N7BCM1T51B N7BCM1T51C N7BCM1T41D
I
I
Language –I
Tamil –I Hindi –I Malayalam –I French -I
6
3
25
75
100
2 Z N7BCM1T62 I II Language –II English for Enrichment -I 6 3 25 75 100
3 Z N7BCM1T73 I III Core – I Financial Accounting –I 5 5 25 75 100
4 Z N7BCM1T74 I III Core –2 Business Organisation and Management
5 4 25 75 100
5 Z N7BCM1T75 I III Allied –I Business Economics 6 5 25 75 100
6 Z N7BCM1T36 I IV Foundation Course –1
Environmental Studies 2 2 50 - 50
7 Z - I IV Yoga - - - - -
Total 30 22 175 375 550
8 A
N7BCM2T51A N7BCM2T51B N7BCM2T51C N7BCM2T41D
II I Language –I
Tamil –II Hindi –II Malayalam –II French -II
6
3
25
75
100
9 Z N7BCM2T62 II II Language –II English for Enrichment -II 6 3 25 75 100
10 Z N7BCM2T73 II III Core – 3 Financial Accounting –II 5 5 25 75 100
11 Z N7BCM2T74 II III Core – 4 Principles and Practices of Marketing
5 5 25 75 100
12 Z N7BCM2T75 II III Allied – 2 Indian Economy 6 5 25 75 100
13 Z N7BCM2T66 II IV Foundation Course –2
Value Education and Human Rights
2 2 50 - 50
14 Z N7BCM2P57 II IV Yoga - 1 50 - 50
Total 30 24 225 375 600
2
S.No Spl Code Sem Part Type Course Details Hrs Credits Int Ext Total
15 Z N7BCM3T71 III III Core – 5 Financial Accounting –III 6 5 25 75 100
16 Z N7BCM3T72 III III Core – 6 Commercial Law 6 4 25 75 100
17 Z N7BCM3T73 III III Core– 7 Company Law and Secretarial Practices
6 4 25 75 100
18 Z N7BCM3T64 III III Allied – 3 Business Mathematics 6 5 25 75 100
19 Z N7BCM3P65 III IV Skill Based Course – 1
Commerce Practical –I 4 2 40 60 100
20 A N7BCM3T56 A N7BCM3T56 B N7BCM3T76 C
III IV Non –Major Electives – I
Basic Tamil –I Advanced Tamil –I Basic English for Competitive Examinations -I
2 2 - 75 75
Total 30 22 140 435 575
21 Z N7BCM4T71 IV III Core – 8 Corporate Accounting –I 5 5 25 75 100
22 Z N7BCM4T72 IV III Core – 9 Banking Theory, Law and Practice
5 4 25 75 100
23 Z N7BCM4T63 IV III Core – 10 Principles of Auditing 5 4 25 75 100
24 Z N7BCM4T74 IV III Allied – 4 Business Statistics 6 5 25 75 100
25 Z N7BCM4T75 IV IV Skill Based Course – 2
Executive Business Communication
4 2 25 75 100
26 Z N7BCM4P66 IV IV Skill Based Course – 3
Computer Application Practical –I (MS-Office)
3 2 40 60 100
27 A N7BCM4T57 A N7BCM4T57 B N7BCM4T77 C
IV IV Non –Major Electives – II
Basic Tamil –II Advanced Tamil –II Basic English for Competitive Examinations -II
2 2 - 75 75
28 Summer Internship Programme* --- --- --- --- ---
Total 30 24 165 510 675
3
S.No Spl Code Sem Part Type Course Details Hrs Credits Int Ext Total
29 Z N7BCM5T71 V III Core – 11 Corporate Accounting –II 5 5 25 75 100
30 Z N7BCM5T72 V III Core – 12 Income Tax Law and Practice –I 6 5 25 75 100
31 Z N7BCM5T73 V III Core – 13 Cost Accounting 5 4 25 75 100
32 A N7BCM5T64A N7BCM5T54B N7BCM5T54C
V III Elective –1 Indian Foreign Trade and Legislation Management Information System Brand Management
6 5 25 75 100
33 Z N7BCM5T65 V IV Skill Based Course – 4
Entrepreneurial Development 4 2 25 75 100
34 Z N7BCM5P66 V IV Skill Based Course – 5
Computer Application Practical –II (Internet and tally)
4 2 40 60 100
35 Z N7BCM5T67 V IV Extra Credit
Course Mathematics for Competitive Examinations*#
4* 2*# 100*# - 100*#
36 Z N7BCM5R48 V IV Extra Credit
Course Summer Internship Programme* - 1* - 50* 50*
37 Z N7BCM5P29 V V Extension
Activity National Service Scheme/ Sports Grade System
Total 30+4* 23+3*# 165+100
*# 435+50
* 600+150*#
38 Z N7BCM6T71 VI III Core – 14 Management Accounting 5 4 25 75 100
39 Z N7BCM6T72 VI III Core – 15 Income Tax Law and Practice –II 6 5 25 75 100
40 Z N7BCM6T73 VI III Core – 16 Indirect Taxation 5 4 25 75 100
41 A N7BCM6T54A N7BCM6T74B N7BCM6T54C
VI III Elective –2 Insurance Law E-Commerce Supply Chain Management
5 5 25 75 100
42 A N7BCM6T55A N7BCM6T55B N7BCM6T55C
VI III Elective –3 Industrial Law Enterprise Resource Planning Human Resource Management
6 5 25 75 100
43 Z N7BCM6P66 VI IV Skill Based Course – 6
Commerce Practical –II 3 2 40 60 100
Total 30 25 165 435 600
Grand Total 140+3*# 3600+150*#
*These are the Courses conducted during extra hours | # For Extra Credit Course, Marks will be converted into Grade
4
CLASSIFICATION OF TOTAL CREDITS
S.No Type No. of Courses Credits S.No Type No. of Courses Credits
01 Languages 2 6 07 Non –Major Electives 2 4
02 English 2 6 08 Environmental Studies 1 2
03 Core 16 72 09 Value Education 1 2
04 Allied 4 20 10 Yoga 1 1
05 Electives 3 15 Total Credits 140
06 Skill based Course 6 12 Extra Credits 3*#
S.No Serial Number
Spl Z for Compulsory One and A to X For Alternatives (Shall Be Indicated Along With A 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 P.G Programmes
Part I To V for UG Programmes and Blank Space for PG Programmes
Type Nature of the Course
Course Title of the Paper
Hours Contact Allocated for Each Course
Credits Credit Weightage Allocated for Each Course and Total for Each Programme
Int Maximum Internal Allocated for Each Course
Ext Maximum External Allocated for Each Course
Total Maximum Total Marks Allocated for Each Course
5
-------------------------------------------------------
b. SEMESTER-WISE SYLLABUS
6
SEMESTER- I - Kjy] gUtk]
Credits : 3 gFjp I jkpH] Course Code: N7BCM1T51A
Hours per Week: 6 PART I TAMIL Total Instructional hours- 75
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ftpij/ rpWfij vGj KaYk; jd;ik. brhw;fisg ;gpiHapd;wp vGj fw;Wf;bfhz;ldh;.
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Prepared by Verified by
Dr.R.Baby, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
8
SEMESTER – I
PART -I : HINDI I
Credits : 3 Course Code : N7BCM1T51B
Hours per Week: 6 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
Lesson 2 – 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 0016
2. NON DETAILED TEXT: KAHANI KUNJ. Editor:
Dr.V.P.Amithab. (Stories 1 -6 only)
Publisher: Govind Prakashan Sadhar Bagaar, Mathura, Uttar Pradesh – 281 001.
3. GRAMMAR: SHABDHA VICHAR ONLY
(Noun, Pronoun, Adjective, Verb, Tense, Case Endings) Theoretical & Applied
Book for reference : Vyakaran Pradeep by Ramdev.
Publisher : Hindi Bhavan, 36, Tagore Town, Allahabad – 211 002.
4. TRANSLATION: English- Hindi only.
Anuvadh Abhyas – III (1-15 lessons only)
Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai -17.
5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III (16- 30)
Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai- 17.
SEMESTER – I
PART -I : MALAYALAM I
Credits: 3 Course Code: N7BCM1T51C
Hours per Week: 6 Total Instructional hours - 75
Prose, Composition & Translation
This paper will have the following five
units: Unit I & II Novel
Unit III & IV Short story
Unit V Composition &
Translation 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)
9
Unit V Expansion of ideas, General Essay and Translation of a simple passage
from English about 100 words) to Malayalam
Reference books:
1. Kavitha Sahithya Charitram –Dr. M. Leelavathi (Kerala Sahithya
Academy, Trichur)
2. Malayala Novel Sahithya Charitram – K. M.Tharakan (N.B.S. Kottayam)
3. Malayala Nataka Sahithya Charitram – G. Sankarapillai (D.C. Books, Kottayam)
4. Cherukatha Innale Innu – M. Achuyuthan (D.C. Books, Kottayam)
5. Sahithya Charitram Prasthanangalilude - Dr. K .M. George, (Chief Editor)
(D.C. Books, Kottayam
SEMESTER – I
PART -I : FRENCH I
Credits: 3 Course Code: N7BCM1T41D
Hours per Week: 6 Total Instructional hours – 75
Prescribed text : ALORS I
Units : 1-5
Authors : Marcella Di Giura Jean-Claude Beacco
Available at : Goyal Publishers Pvt Ltd
86, University Block
Jawahar Nagar (Kamla Nagar) New Delhi –
110007
Tel : 011 – 23852986 / 9650597000
SEMESTER –I
PART - II: ENGLISH FOR ENRICHMENT-I
Credits: 3 Course Code: N7BCM1T62
Hours per Week: 6 Total Instructional Hours: 75
Learning objective
To expose students to the various facets of literature and thereby to enhance them in
comprehending the efficiency of English language.
UNIT- I (15 Hours)
All The World’s A Stage- William Shakespeare
The Last Leaf – O.Henry
The Lost Child-Mulk Raj Anand
Parts of speech and sentence pattern.
UNIT- II (15 Hours)
I’m Getting Old- Robert Kroetsche
The Gift of the Magi-O.Henry
10
My Greatest Olympic Prize-Jesse Owens
Voices
UNIT - III (15 Hours)
Gateman’s Gift-R.K.Narayan
The Ant and the Grasshopper-Somerset Maugham
A Poison Tree-William Blake
Narration
UNIT - IV (15 Hours)
La Belle Dame Sans Merci-John Keats
The Postmaster-Rabindranath Tagore
To An Unborn Pauper Child-Thomas Hardy
Tenses
UNIT - V (15 Hours)
Refugee Mother And Child- Chinua Achebe
Reading Comprehension
Advertisement
Learning outcome
On successful completion of the course, the students should have acquired.
• Language skills with literary appreciation and critical thinking.
• Comprehension Skill
• A flair for English language
Text Book:
The Radiant English Anthology, Prof. Gangadhar P.Kudari, Department of English,
J.T.College, Gadag, Macmillan Limited, 2008
Reference Book:
A Book of Modern ShortStories, G.Kumara Pillai, Macmillan Publishers, 1997
Prepared by Verified by
Ms. B.Abhinaya, Assistant Professor,
Department of English
Ms. K.Mahalakshmi, Assistant Professor,
Department of English
SEMESTER –I
Part-III CORE-1 FINANCIAL ACCOUNTING – I
(Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)
Credits: 5 Course Code: N7BCM1T73
Hours per week: 5 Total Instructional hours: 60
11
Learning 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.
UNIT – I (12 Hours)
Introduction of accounting - Meaning- Definition – objectives of accounting- Book
Keeping – Advantages and limitations of accounting - Accounting principles-Concept and
Conventions- Preparation of Journals – Ledger - Subsidiary books ; purchase book – sales
book – purchase return book - sales return book - Cash book : single, double and triple
column cash book – petty cash book - Trial Balance.
UNIT –II (12 Hours)
Preparation of final accounts –Trading, Profit and Loss accout and Balancesheet
(with adjustments)
UNIT –III (12 Hours)
Bank Reconciliation Statements: Reconciliation between Cash Book, Pass Book and
overdraft - Problems relating to the preparation of Bank Reconciliation Statement -
Rectification of errors : Classification of errors – Error of omission – Error of commission
– Error of Principle – Compensating errors – one sided errors – Double sided errors -
Average Due Date : meaning - Determination of due date – Average due date as basis for
calculation of interest - Account Current ; meaning - procedure for calculating days of
interest – Product method - Red ink method and interest table method.
UNIT – IV (12 Hours)
Bills of exchange: Definition – features – advantages- types – Bills honoured and
maturity- Bills discounted with bank – Bills endorsed to creditor – Bills for collection –
Retiring of bill before due date – Dishonour of bill - Accounting for Non-trading concerns :
Meaning – Final accounts of non-trading concerns – Receipts and payments account –
Income and expenditure account – Balance sheet
UNIT – V (12 Hours)
Depreciation - meaning – Definition – Characteristics of depreciation - Causes of
Depreciation – Objectives of depreciation - Methods of depreciation (Straight line method,
Written down Value Method and Annuity method of depreciation only)
Distribution of marks: 20% Theory & 80% Problems
Learning outcome
To familiarise students with the fundamentals of accounting
12
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.
4. R.LGupta and Radhasamy, ”, S.Chand& Company Ltd, New Delhi, 2014
Prepared by Verified by
Dr.I.Siddiq, HOD - B.Com Dr.D.Padma HOD – B.Com (ABA)
SEMESTER –I
PART III – Core – 2 - BUSINESS ORGANISATION AND MANAGEMENT
[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com(BPS) Programs]
Credits: 4 Course Code: N7BCM1T74
Hours per week: 5 Total Instructional Hours : 60
Learning objectives
To enable the students to learn the Principles and Concepts of business and its
management.
UNIT - I (12 Hours)
Introduction to Business: Nature of Business – Objectives and functions of business –
Business Organisation – Meaning and Definition – Objectives of Business Organisation –
Principles of Business Organisation – Nature of Business Organisation-Business Ethics and
Social responsibilities of Business.
UNIT - II (12 Hours)
Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Hindu Family
Business – Joint Stock Company – Co-operative Organisation – Public enterprises and
Utilities. Limited Liability partnership-Concept of Micro, Small and Medium Enterprises
(MSMEs)-Meaning and Feature-Basics of Start-up India.
UNIT - III (12 Hours)
Introduction to Management – Meaning and functions - Contributions by F.W.Taylor
and Henry Fayol – Management by Objectives (MBO) - Planning: Meaning, Definition-
Process of planning – Merits and Demerits of Planning – Types of Plans.
13
UNIT - IV (12 Hours)
Organisation – Nature and importance of organization – Process of Organisation –
Organisation Structure: Line, Staff and Functional – Departmentation – Delegation –
Decentralisation - Decision-making – Types of decisions – Decision-making process.
UNIT - V (12 Hours)
Staffing-Nature and Functions – Recruitment, Selection, and Training: Controlling –
Nature-Significance-Steps -Essentials of effective controlling-Co-ordination.
Note: The Syllabus will have 100 % Theory
Learning outcome
On Successful completion of this course, the student should have understood the
Principles and Concepts of Business and its management.
Text book
1. Y.K. Bhushan, “Fundamentals of Business Organisation and Management”, Sultan
Chand and Sons, New Delhi, 19th revised edition,2014.
Reference books
1. C.B.Gupta, “Business Organisation and Management”, Sultan Chand and Sons, New
Delhi, 15th edition,2014.
2. M.C.Shukla, “Business Organisation and Management” , Sultan Chand and Sons,
New Delhi, 18th edition,2013.
3. Vijay Kumar Kaul, “Business Organisation and Management Text and Cases”,
Dorling Kindersley India Private Ltd., Noida, 2012.
4. R.K.Sharma and Shashi K.Gupta, “ Business Organisation and Management”,
Kalyani Publishers, New Delhi, 4th edition, 2008.
Prepared by Verified by
Dr.D.Padma, HOD - B.Com (ABA) Dr.D.Padma, HOD - B.Com (ABA)
SEMESTER – I
Part-III -Allied-1 BUSINESS ECONOMICS
Credits: 5 Course Code: N7BCM1T75
Hours per week: 6 Total Instructional hours: 75
Learning Objective:
To introduce the students to the basic concepts and theories of Economics
UNIT – I (15 Hours)
Meaning-Definition of Economics- Approaches and Methodology of Economics -
Utility Analysis: Law of Diminishing Marginal utility- Law of Equi-Marginal Utility-
Indifference curve - Consumer Surplus.
14
UNIT-II (15 Hours)
Demand-Determinants of demand-Law of demand - Elasticity of demand-Types-
Measurement of Elasticity of demand -Law of Supply – Elasticity of Supply
UNIT – III (15 Hours)
Production Function – Law of Variable Proportion – Returns to Scale – Iso – Quant –
Choice of Optimal Combination of Factors – Concepts of Cost– Short Run and Long Run
Cost- Cost and Output Relationship-Revenue Function.
UNIT – IV (15 Hours)
Market Equilibrium – Equilibrium of Firm and Industry in Perfect Competition-
Pricing under Perfect Competition -- Monopoly – Price Discrimination – Pricing under
Monopolistic Competition - Oligopoly
UNIT – V (15 Hours)
Marginal Productivity Theory –Theories of Rent - Ricardian and Modern Theory of
Rent– Theories of Wages: - Marginal Productivity Theory, Subsistence Theory, Wage Fund
Theory– Theories of Interest: Classical, Loanable Fund and Keynes Theory of Interest –
Theories of Profit: - Dynamic, Uncertainty and Innovative theory of Profit.
Note: The Syllabus will have 100 % Theory
Learning Outcomes: On successful completion, the student should have understood the
principles and theories of economics
Text books
1. S.Sankaran, “Micro Economics”, Margham publishers, 24, Rameshwaram Road, T.Nagar,
Chennai – 600017.
Reference books
1. S.K.Misra,V.K.Puri, “Business Economics”, Himalaya Publishing House, 5thEdition -
2012
2. M.L.Jhingan, “Modern Micro Economics”, Vrinda Publications, 4th edition ,Reprint 2016
3. M.L.Jhingan, “Micro Economic Theory”, Vrinda Publications, 8th edition, Reprint , 2016
4. K.K.Dewett, “Modern Micro Economic Theory”, Shyamlal Charitable Trust, New ,Delhi,
2010.
Prepared by Verified by
B.Geetha, Assistant Professor - B.Com Dr.I.Siddiq, HOD - B.Com
15
SEMESTER I
PART –IV: FOUNDATION COURSE -I
ENVIRONMENTAL STUDIES
Credits: 2 Course Code: N7BCM1T36
Hours per week: 2 Total Instructional Hours: 27
UNIT I: Natural Resources and Associated Problems: (6 Hours)
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 (6 Hours)
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: (6 Hours)
Introduction – Definition: genetic, species and ecosystem diversity. - Biogeographical
classification of India. -Value of biodiversity: consumptive use, productive use, social,
ethical. Aesthetic and option values - Biodiversity at global, National and local levels. - India
as a mega – diversity nation. Hot-spots of biodiversity. Threats to biodiversity: habitat loss,
poaching of wildlife man-wildlife conflicts. Endangered and endemic species of India.
Conservation of biodiversity: In-situ and Ex-situ conservation of biodiversity.
UNIT IV: Environmental Pollution: (6 Hours)
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.
16
UNIT V: Social Issues and the Environment: (6 Hours)
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
S.V.S.Rana, “Environmental Studies”, Rastogi Publications, Meerut, 2007.
SEMESTER – I
PART – IV : YOGA – PAPER – I
kdtsffiy nahfh jhs 1 - ghlj;jpl;lk
ghl nehf]fk (Learning objective):khzth]fs ]Fzey nkk]ghl]ow]fhd kjpg]g[f]fy]tp
mspj]jy] –nahfthH]t[ kw]Wk] cly]eyk] gw]wpczh]jy] -ew]Fz']fis tsh]j]jYk]
kw]Wk] jPaFz']fisj] jtph]j]jYk]-MSikia kjpg]gPL bra]jy].
myF-I Ez]zwpt[/ czu]r]rp/ vz]zk] Muha]jy] / kw]Wk] Mir rPuikj]jy] (10 Hours) kdmikjp kw]Wk] kdmGj]jj]jpy] czu]tpd] g']F- czu]r]rpapd] tiffs]-
,yf]F epu]zapj]jy]- jd]dk]gpf]if- epidthw]wypd] tiffs]- epidthw]wiy tsh]f]Fk]
Eqf]f']fs]- thH]j]Jk]gaDk]- mz]ikfhybjhHpy] El]g';fisf] ifahSjy].
myF- II rpdk] jtph]j]jy]/ btw]wpa[k] njhy]tpa[k] (10 Hours) rpdk]- rpdj]jpw]fhd fhuz']fs]- rpdKk] mikjpa[k] rpdj]jpd] jPatpist[fs]
rfpg]g[j] jd]ika[k] kd]dpg]g[k]- thH]tpd] rthy]fSk] mtw]iw vjph]bfhs]SjYk]-
rthy]fspd] Mjhu']fs]- btw]wpa[k] njhy]tpa[k] njhy]tpfisr] rkhspj]jy]
gpur]rpidfisj] jPh]j]jy]- KobtLj]jy]
myF-III kdtsKk] kdpjkjpg]g[k] (10 Hours)
17
kdpjthH]tpy] kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhd fhuzpfs]- kdpj
kjpg]g[ cau]t[- ew]Fz']fs]- mfpk]ircz]ikciuj]]jy]- jpUlhik - Raf]fl]Lg]ghL-
J}a]ik- kdpjFynrit- ehl]Lg]gw]W kdepiwt[-rkj]Jtk]rfpg]g[j]jd]ik-
tpl]Lf]bfhLj]jy] jpahfk]- kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-
Ie]bjhGf]fg]gz]ghL.
myF-IV ,is"h]ty]yik (10 Hours) tiuaiw rhj]jpaf]TW jw]nghija rKjhaj]jpy] ,is"u] ty]yikapd]
mtrpak]- thH]f]ifj] jj]Jtk]- thH]tpd] nehf]fk]- fy]tptHp ,is"u] ty]yik-
fy]tpapd] nkd]ik- nahfKk] ,is"u] ty]yika[k].
myF- V kdpjclYk; cly; eyKk; (10 Hours) cly; eyk; - cly; eyj;jpd; mtrpak; - kdpjtsjpwd;fs; - kdpjcly; mikg;g[k;
,af;fKk; - neha;fs; - neha;fspd; fhuz']fs; - neha; jLg;g[ Kiwfs; - Ie;jpd;
mst[Kiw–rkr]rPu; czt[ - cly; eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs;
gw;wpaxUghh]it.
khzth; bgWk; jpwd; (Learning Outcome)
cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.
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
SEMESTER- II
gFjp I jkpH]
PART I TAMIL
jhs; - II
Credits: 3 Course Code: N7BCM2T51A
Hours per week: 6 Total Instructional Hours: 75
ghl nehf;fk; (Learning Objective) :
bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf vLj]Jf] bfhs;sg;gl
ntz;oa mk;r';fis tpsf]Fjiya[k]/ thH;f;ifia bewpg;gLj;Jtija[k; r\f
18
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 IIgf;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;)
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])
19
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;
6. bkhHpbgah;g;g[
7. rpWfij vGJjy;
khzth; bgWk; jpwd; (Learning Outcome) :
r';f ,yf;fpa';fs; kw;Wk; rpw;wpyf;fpa';fs; gw;wp mwpfpd;wdh;. gf;jp
,yf;fpa'fs;/ rpj;jh; ghly;fs;/ ciueilfs; Mfpatw;wpYs;s ,yf;fpa MSikfis
czh;fpd;wdh;. bkhHpbgah;g;gpd; ,f;fhy njitfis bjhpe;Jbfhs;fpd;wdh;.
thf;fpaj;ijg; gpiH ePf;fj;ij fw;Wf;bfhz;ldh;.
ghl E}y]fs]
1. ,yf;fpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL
2015 $^d] gjpg]g[
2. jkpH; ,yf]fpa tuyhW - K.tujuhrd]
rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.
kW gjpg]g[ - 1994.
20
ghh]it E}y]fs]
1.r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004.
2.e.Kj;Jr;rhkp fl;Liufs; - bjhFg;g[ rp. mz;zhkiy
fht;ah gjpg;gfk;
16- 2 tJ FWf;Fj; bjU
ou!;l; g[uk; /nfhlk;ghf;fk;
brd;id -24/ gjpg;g[ - 2005.
3. jkpH;f;fhjy; - t.Rg. khzpf;fdhh;
kzpthrfh; gjpg;gfk;
brd;id.
Kjy; gjpg;g[ - 2007.
4.gf;jp ,yf;fpak; - g. mUzhryk;
irt rpj;jhe;j E}w;gjpg;g[f; fHfk;
brd;id -06/gjpg;g[ - 1990.
5. irtKk; rkzKk; - ntYg]gps]is
vdp ,e;jpad; gjpg;gfk;
102vz; 57 gp.vk;.$p. fhk;bsf;!;
bjw;F c!;khd] rhiy
jp.efh;/ brd;id -17/ gjpg;g[ - 1990.
6.jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;
fw;f! Kj;jkpH; gjpg;gfk;
9 v nkf;kpy;yd; fhydp
e';if ey;Y}h;/ brd;id – 61.
gjpg;g[ -2006.
Prepared by Verified by
Dr.J.Sairbanu, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
21
SEMESTER – II
PART I - HINDI II
Credits: 3 Course Code: N7BCM2T51B
Hours per Week: 6 hrs Total Instructional hours: 75
(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)
22
SEMESTER – II
PART I - MALAYALAM II
Credits: 3 Course Code: N7BCM2T51C
Hours per Week: 6 hrs Total Instructional hours: 75
Prose: Non-fiction
This paper will have the following five units:
Unit I & II Biography
Unit III, IV & V Smaranakal
Text Books Prescribed:
Unit I & II Kanneerum Kinavum- V.T.Bhatahirippad (D.C. Books, Kottayam)
Unit III, IV & V Balyakalasmaranakal – Madhavikkutty (D.C. Books, Kottayam)
Reference Books:
1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S. Kottayam)
2. Jeevacharitrasahithyam Malayalathil – Dr. Naduvattom Gopalakrishnan (Kerala
Bhasha Institute, Trivandrum)
3. Athmakathasahithyam Malayalathil – Dr. Vijayalam Jayakumar (N.B.S. Kottayam)
4. Sancharasahithyam Malayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha
Institute, Trivandrum)
SEMESTER –II
PART –I –FRENCH II
Credits: 3 Course Code: N7BCM2T41D
Hours per Week: 6 hrs Total Instructional hours: 75
Prescribed text : ALORS I
Units : 6 – 10
Authors : Marcella Di Giura Jean-Claude Beacco
Available at : Goyal Publishers Pvt Ltd
86, University Block
Jawahar Nagar (Kamla Nagar) New Delhi – 110007
Tel : 011 – 23852986 / 9650597000
SEMESTER –II
ENGLISH FOR ENRICHMENT-II
Credit :3 Course Code : N7BCM2T62
Hours per Week: 6 Total Instruction Hours: 75
Learning Objective
To enable the students in understanding the intrinsic nuances of English language.
23
UNIT-I (15 Hours)
The Conjurer’s Revenge-Stephen Leacock
The Land Where There Were no old Men – Jean Ure
Student Mobs – J.B. Priestly
UNIT-II (15 Hours)
The Clerk of Oxford’s Tale from The Canterbury Tales - Geoffrey Chaucer.
The Ancient Mariner – S.T. Coleridge
The Song of Hiawatha – H.W. Longfellow
UNIT-III (15 Hours)
The Village Schoolmaster-Oliver Goldsmith
The Stolen Boat Ride – William Wordsworth
Sita-Toru dutt
UNIT-IV (15 Hours)
I Have a Dream-Martin Luther King
Sorrows of Childhood – Charles Chaplin
At School – M.K. Gandhi
UNIT-V (15 Hours)
Letter Writing
Precis Writing
Hints Developing
Learning Outcome
On successful completion of the course, the students should have acquired.
• Improved Communication Skills
• Confidence to deal with real life situation.
Text Book
ReflectionsDr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali, Dept of
English. JBAS College, Chennai. Macmillan 2007.
Prepared by Verified by
Mr.I.Indusoodan, Assistant Professor,
Department of English
K.Mahalakshmi, Assistant Professor ,
Department of English
24
SEMESTER – II
PART-III -CORE-3 FINANCIAL ACCOUNTING – II
(Common for B.Com, B.Com(PA) & B.Com(ABA) Programmes)
Credits: 5 Course Code: N7BCM2T73
Hours per Week: 5 Total Instructional hours: 60
Learning Objectives
To gain the knowledge of financial accounting, accounting procedures and
documentation involved in financial accounting system.
Prerequisite: Financial Accounting –I
UNIT – I (12 Hours)
Consignments: Meaning – Important terms – Account sales - Valuation of unsold
stock – Normal loss and abnormal loss – Account treatment of consignment transactions -
Joint ventures: meaning – features of joint ventures – Joint venture and partnership –
accounting for joint ventures – Separate set of books – separate set of books not kept
UNIT – II (12 Hours)
Single entry system – Meaning, Definition - Features – Limitations – Difference
between double entry and single entry system - Statement of affairs method - conversion
method
UNIT –III (12 Hours)
Hire Purchase System – Definition – features – Some important terms - Difference
between hire Purchase and installment system – Accounting treatment of Hire Purchase
system – Calculation of interest – Default and Repossession – Complete repossession and
partial repossession
UNIT –IV (12 Hours)
Meaning of Royalty – Explanation of technical terms – Minimum rent – Short
working -Recoupment –Methods of recoupment - Accounting treatment (Excluding sublease)
UNIT – V (12 Hours)
Branch accounts: meaning – Types of branches - Branch accounts- Debtors system,
Stock & Debtors system - Departmental accounting: Meaning - Distinction between
departments and branches – Departmentalization of expenses– Guidelines of
apportionment of expenses – Inter Department of transfers – Stock reserve.
Distribution of marks: 20% Theory & 80% Problems
Learning Outcome
To familiarise the working knowledge of financial accounting and their applications
to different practical situations.
25
Text Book
1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-
600 017, 7th Revised Edition 2015.
Reference Books
1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “Principles of Accountancy”,
S.Chand& Company Ltd, New Delhi, 2013
2. T.S Grewal, “ Introduction to Accountancy”, S.Chand& Company Ltd, New Delhi,
2014
3. S.PJain& K.L. Narang, “Advanced Accountancy”, Kalyani Publishers
NewDelhi,Volume-I, 18th Revised Edition, 2014.
4. R.L Guptha and Radhasamy , “Advance Accountancy”S.Chand& Company Ltd,
New Delhi, 2014
Prepared by Verified by
Dr.I.Siddiq , HOD – B.Com Dr.D.Padma ,HOD – B.Com (ABA)
SEMESTER – II
PART III – CORE – 4- PRINCIPLES AND PRACTICE OF MARKETING
Credits: 4 Course Code: N7BCM2T74
Hours per Week: 5 hrs Total Instructional hours: 60
Learning Objectives
To understand the nature of marketing management and digital marketing strategies.
UNIT – I (12 Hours)
Marketing: Definition of Market and Marketing – Classification of Markets –
Marketing and Selling – Objectives - Importance of Marketing –– Modern Marketing
Concepts - Mass Marketing – Niche Marketing - Customer Relationship Marketing.
UNIT – II (12 Hours)
Marketing Mix – Product Mix –Meaning of Product – Product Life Cycle –Branding
– Labelling – Price Mix – Importance – Pricing Objectives – Pricing strategies –Types of
Pricing - Personal Selling and Sales Promotion – Importance of Channels of Distribution –
Functions of middlemen.
UNIT – III (12 Hours)
Buying Behaviour and Sales Forecasting: Buyer Behaviour- Determinants - Economic
Model - Psychological Model- Social and Culture influences on Buying Behaviour -
Organizational Buying Behaviour- Sales Forecasting- Uses, Roles and Methods of Sales
26
Forecasting- Market Segmentation- Consumer Protection Act 1986: Consumers Rights and
Responsibilities, Consumer Exploitation in India.
UNIT – IV (12 Hours)
Digital Marketing - Introduction - Key terms and Concepts - Understanding
Marketing Strategy - The building blocks of Marketing Strategy - Crafting a digital
marketing strategy. Search Engine Optimisation (SEO) - Search Engine Friendly Website
Structure - Benefits and challenges. Online Advertising - Introduction - Online advertising
objectives - Types of display adverts - Getting ads online -Targeting and Optimising -
Tracking - The future of online advertising -advantages and challenges.
UNIT – V (12 Hours)
Social Media Channels - Introduction - Social media channels - Social networking -
Social media marketing: Rules of engagement - Advantages and challenges. Email
Marketing: Introduction - Email strategy and planning - Step-by-step process - Advantages
and challenges. Mobile Marketing - Introduction - the role of mobile in personal
communication - Mobile messaging channels - Advantages and challenges. Marketing Ethics:
Social Responsibilities in Marketing.
Note: The Syllabus will have 100 % Theory
Learning Outcome
On Successful completion of this Course, the students should have better knowledge
in marketing management and digital marketing strategies.
Text Book
1. R.S.N.Pillai & Bagavathi, Marketing Management, Sultan Chand & Co, New Delhi,2014.
2. Rob Stokes and the Minds of Quirk, eMarketing: The essential guide to marketing in a digital
world, Fifth Edition, Quirk eMarketing (Pty) Ltd.
Reference Books
1. Philip Kotler, Marketing Management, Pearson Education Pvt Ltd, 2014.
2. Dr.C.B.Gupta & Dr.Rajan Nair “Marketing management” Sultan Chand & Sons, New
Delhi. 2009.
3. Rajan Saxena, Marketing Management, Tata McGraw Hill Publishing Company Limited,
New Delhi. 2014
4. S.A.Sherlekar, Modern Marketing, Himalaya Publishing House, Mumbai. 2009
Prepared by Verified by
Dr.M.Selvarani, HOD – B.Com (BPS) Dr.D.Padma, HOD – B.Com (ABA)
27
SEMESTER – II
PART-III -ALLIED-2 INDIAN ECONOMY
Credits: 5 Course Code: N7BCM2T75
Hours per Week: 6 Total Instructional hours: 75
Learning Objective:
To enable the students to understand the Nature and Structure of Indian Economy
UNIT – I (15 Hours)
Characteristics of Indian Economy – Demographic trends in the post-independence
period – birth rate, death rate, age composition, sex ratio, density, life expectancy, literacy,
urbanization and workforce participation rate – causes of unemployment – kinds of
unemployment– Government‘s policy – measures to remove unemployment, Poverty –
causes of poverty – Measures to remove poverty.
UNIT – II (15hours)
Place of Agriculture in Indian Economy – causes for low productivity – credit needs
of the Indian farmers – sources of rural credit – present system of Indian Agricultural
marketing – Measures to improve agricultural marketing in brief – New agricultural strategy -
Green Revolution.
UNIT – III (15hours)
Role of industrialization – Industrial policy 1991 – Importance of small scale
industries – recent policy initiatives for promoting small scale industries – Industrial sickness
in India – Causes, Consequences and Remedial measures – Subsidies & incentives for
industries.
UNIT – IV (15hours)
National Income –Concepts – Measurements – Difficulties- Fiscal Policy: Objectives
– Monetary Policy: - Instruments- Inflation – causes – Effects- Balance of payment –
Corrective measure for disequilibrium
UNIT – V (15hours)
Multi National Corporations: Meaning-Importance and dominance of MNCs -
Organisational structures—Reasons for the growth of MNCs-Merits and demerits of
MNCs—Impact of MNCs on Indian Economy- India‘s objectives and achievements through
five year plans.
Note: The Syllabus will have 100 % Theory
Learning Outcome
On successful completion, the student should have understood the working and
functioning of our Economy
28
Text Book
1. S.Sankaran, “Indian Economy”, Margham Publishers, 24 – Rameshwaram Road, T.Nagar,
Chennai – 600 017, 13th edition, 2014
Reference Books
1. Ruddar Dutt & Sundaram, ―Indian Economy”, S.Chand& Company Ltd, Ramnagar, New
Delhi – 55, Edition - 2007.
2. A.N.Agrawal, “Indian Economy” ,New Age International Publishers, New Delhi – 2, 40th
edition, 2015.
3.V.K.Puri and S.K.Mishra (Indian Economy” Himalaya Publications, New Delhi - Edition-
32,2014.
4.Dr.Radha, Indian Economy, Prasanna Publishers and Distributors, Ist Edition, 2014
Prepared by Verified by
B.Geetha, Assistant Professor – B.Com Dr.I.Siddiq ,HOD – B.Com
SEMESTER – II
PART – IV : FOUNDATION COURSE –II
VALUE EDUCATION AND HUMAN RIGHTS
mwtpay fy]tpa[k] kdpjchpika[k
Credit : 2 Course Code : N7BCM2T66
Total Instruction Hours: 30
ghl nehf;fk; (Learning Objective) :
fy]tpapd] cd]dj nehf]fj]ija[k] thH]tpay] bewpfisa[k] fw]gpj]jy] – ehl]od]
Rje]jpu nghuhl]l tuyhw]iw fw]gpj]J njrpa eydpy] tpHpg]g[zh]ita[k] njrg]gw]iwa[k]
Vw]gLj]Jjy] - ,e]jpa murpay] rl]lj]ija[k] kdpj chpika[k] bjhpe]j ey]y Fokfdhf]Fjy].
myF – 1 (gh.nt - 6])
fy]tp–tiuaiu - fy]tpapd] nehf]fk]- thH]tpay] bewpfs] – FLk]g cwtpd] cd]djk]/
fyhr]rhuj]jpd] mtrpak]/ rKjhaj]jpy] jdp kdpjdpd] g']F/ KGikahf thGk]fiy.
myF – 2 (gh.nt - 6])
,e;jpah Rje;jpu nghuhl;l tuyhW - fpHf;fpe;jpa fk;bgdp Ml;rp 1757 - 1858 - fk;bgdpapd;
td;Kiw bfhLikfs; - gphpl;o#; murpd; neuo Ml;rp - rpg;gha; fyfk; - ,e;jpah;fspd; g[ul;rpg;
nghuhl;lk; - $hypad; thyh ghQ; gLbfhiy - kf;fs; xj;JiHahik ,af;fk;.
Fwpg;g[ tiujy; : neU/ gnly;/ Rgh#; re;jpungh#;/ th.c.rp./ gfj]rp']
myF – 3 (gh.nt - 6])
,e;jpa murpay; rl;lk; - njhw;wKk; mtrpaKk; - ,e;jpaf; Foa[hpik - rk chpik - Rje;jpu
chpik - fiy/ fy;tp chpik - brhj;Jhpik - ,e;jpad; xt;bthUthpd; mog;gilf; flikfs;/
chpikfSk]/ rl]l']fSk].
29
myF – 4 (gh.nt - 6])
fhe]jpar]rpe]jidfs] - fhe]jpa[k] rj]jpahfpuf bfhs]ifa[k]/ rh]nthjak] – mh]j]jKk]
tpsf]fKk]/ khzth]fSf]F tpntfhde]jhpd] bewpfs]/ mg]Jy]fyhKk] khzth]fSk].
myF 5 (gh.nt - 6])
kdpjchpik–tiuaiu–kdpjchpikg] ghFghLfs] - thGk] chpik- rkj]jtchpik-
fyhr]rhugz]ghl]L chpik - murpay]/ bghUshjhuchpik-bgz]fs] chpik- FHe]ijfs]
chpik - bgz]fs] tij-bgz]qhpikfhf]Fk] mikg]g[fs] - kdpjchpikf] fHfk] - ePjpkd]wk]
- bgz]fs] chpikg] ghJfhg]g[.
khzth; bgWk; jpwd; (Learning Outcome) :
fy]tpapd; Kf;fpaj;Jtj;ij mwpe;Jbfhs;Sjy;/ Rje;jpug;nghuhl;lj;jpd; kfj;Jtj;ij
czh;e;J bfhs;Sjy;/ ehl;od; rl;ljpl;l';fSf;F cl;gl;L/ cz;ikahd Fokfdhf elf;f
fw;Wf;bfhz;ldh;.
gapw]WbkhHp jkpH] kw]Wk] M']fpyk].
njh]t[[ bkhHp jkpH] my]yJ M']fpyk].
ghlE}y] mwtpay] fy]tpa[k] kdpj thH]tpaYk]
_ ru!]tjp jpahfuh$h fy]Y}hp btspaPL . 2017
ghh;it E}y]fs]
1. bgz; tuyhWk; tpLjiyf;fhd nghuhl;lKk; - nguhrphpah;.g.R.re;jpughg[
- Kidth; ,y.jpyftjp
ghujp g[j;jf epiyak;
421/ mz;zhrhiy/
njdhk;ngl;il/ brd;id -18.
Kjw;gjpg;g[ - 2011
2. kfhj;kh fhe;jp E}y;fs; - fhe;jp E}y; btspaPl;Lf; fHfk;
mfpk;rh jUkk; th;j;jkhdd; gjpg;gfk;
21/ ,uhkfpU#;zh bjU/
jpahfuha efh;/ brd;id - 17.
VHhk; gjpg;g[ -2014
3. ,e;jpa tpLjiyg; nghuhl;l tuyhW - lhf;lh; f.bt';fnlrd;
n$.n$.gg;spnfrd;!;
29/ fw;gf tpehafh; fhk;gpsf;!;/
nf.g[J}h;/ kJiu.
kWgjpg;g[ -2002.
4. KGikahf thGk; fiy - K.nrl;L
_ ru!]tjp jpahfuh$h fy]Y}hp
btspaPL . 2008.
30
SEMESTER – II
PART – IV : VALUE EDUCATION AND HUMAN RIGHTS
Credits : 2 Course Code : N7BCM2T66
Total Instruction Hours: 30
Learning Objective:
To teach the students the lofty ideals of education and the importance of the values of
life.
UNIT-I (6 Hours)
Education – Definition –The purpose of education – Important values of life – The
excellence of family and family relations – The significance and the necessity of culture –
The role of individual in a society – The art of complete life.
UNIT-II (6 Hours)
History of Indian freedom struggle – East India Company and its rule in India 1757 -
1858 – Its unlawful practices and atrocities – Direct rule by British Government – Sepoy
mutiny – Indians revolt against British Raj – The massacre of Jallionwalah Bagh – Indians’
non-cooperation movement.
Short notes: Pandit Jawaharlal Nehru, Patel, Subash Chandra Bose,V.O.Champarmpillai,
Baghat Sing.
UNIT-III (6 Hours)
Indian Constitution – The birth and the significance of Indian Constitution – Indian
citizenship Equality of rights – The right to freedom – Right to arts, culture and education –
Right to property – Basic responsibilities of every Indian – The rights and the Acts
concerned.
UNIT-IV (6 Hours)
Gandhian thoughts – Gandhi and his principle of Sathyagraha – Sarvodhaya – concept
and meaning – Swami Vivekananda and his teachings to the students – Dr. Abdul Kalam and
the students.
UNIT-V (6 Hours)
Human rights – Definition – Classification of human rights – Rights to live – Rights
to Equality – Traditional and cultural rights – Social, political and economic rights – Rights
of women – Rights of children – Exploitation and cruelty to women – Organisation protecting
women’s rights – Human rights organisations – Courts of justice – Safety of women rights.
Learning Outcome
Students understood the importance of education, the greatness of freedom struggle,
constitution and human rights.
Medium of instruction : Tamil and English
Medium of Examination : Tamil and English
31
Text Book
Ethics of life and the Great Religions of the world Publication of Sree SaraswathiThyagaraja
College – 2016.
Reference Books
1.Pen varalarum viduthalaikana poratamum - Pro.P.S.Santhirababu Dr L.Thilagavathi
Bharathi Buthaga nilayam 421, Anna street, Thenampettai, Chennai -18. Muthl pathippu -
2011.
2.Mahathma Gandhi Books - Gandhi Nool Vellietuk kalagam. Agimsai Dharumam
Varthamanan Pathippagam 21, Ramakrishna Street, Thiyagaraya Nagar, Chennai - 17 7th
Pathippu -2014
3. Inthiya viduthalai poratta varalaru - Dr K.Vengatesh J.J.Publications, 29, Karpaga
vinayagar complex K.Puthur, Madurai. Marupathippu - 2002.
4. Mulumaiyaga vazhum kalai - M.Setu Sree SaraswathiThyagaraja College Publication –
2008.
Prepared by Verified by
Prof . R.Padmanapan, Dean
Academic Affairs
Dr.S. Rajalatha, HOD
Departmetn of Tamil
SEMESTER – II
PART – IV : YOGA – PAPER – II
kdtsffiy nahfh jhs II – ghlj;jpl;lk
Credit : 1 Course Code : N7BCM2P57
Total Instructional hours: 75
ghl nehf]fk] :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy] Mfpatw]Wf]fhd
mfj]jha]t[ gapw]rpfs] kw]Wk]nahfhrd']fs] fw]Wf]bfhLj][jy] .
myF-I !]if nahfhtpd] vspaKiwclw]gapw]rp (12 Hours)
1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]
myF-II jtk ] (12 Hours)
2.1 jtk] - tpsf]fk]- kdmiyr]RHy] ntfk] – tiffs]
2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt']fs]- Kf]fpaj]Jtk]
2.3 gapw]rpfs]- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp-
jiycr]rpjpahdk]
myF-III vz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw (10 Hours)
3.1 epidthw]wy] gapw]rp-vz]zk] Muha]jy] gapw]rp
3.2 MirrPuikj]jy] gapw]rpKiw
myF-IV rpdk] jtpu]j]jy] –ftiyxHpj]jy] gapw]rp (10 Hours)
4.1 rpdk] jtph]]j]jy] gapw]rpKiw4.2 ftiyxHpf]Fk] jpwk] - gapw]rp
32
myF – V Mrd']fs] (6 Hours)
5.1 Nupatzf]fk]5.2 jz]lhrdk] - rf]fuhrdk](gf]fthl]oy])
5.3 jpupnfhzhrdk] - t$]uhrdk] -gj]khrdk]5.4 ehoRj]jp - Kj]jpiufs]
khzth; bgWk; jpwd; (Learning Outcome) :
cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.
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
Prepared by Verified by
Ms.V.Amsaveni, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
SEMESTER – III
PART-III -CORE-5 FINANCIAL ACCOUNTING – III
(Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)
Credits: 5 Course Code: N7BCM3T71
Hours per Week: 6 Total Instructional hours: 75
Prerequisite: Financial Accounting -II
Learning Objective
To gain working knowledge on recording of business transactions to different
forms of organization in practical situations.
UNIT – I (15 Hours)
Partnership Accounts – division of profits – fixed and fluctuating capital – past
adjustments- guarantee of profits – Final accounts of Partnership firms- Admission of a
Partner.
UNIT- II (15 Hours)
Retirement pf 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.
33
UNIT – III (15 Hours)
Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) -
Piecemeal Distribution
UNIT – IV (15 Hours)
Sale of business to a Company - Conversion of Firm in to Company
UNIT – V
Farm Accounting - Hotel Accounting - Accounting for local self-government –
rural and urban.
Distribution of marks: 20% Theory & 80% Problems
Learning Outcome
To familiarize working knowledge on recording of business transactions to
different forms of organizations and their application to different practical situation.
Text Book
1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-600
017, 7th Revised Edition 2015.
Reference Books
1. R.L.Gupta&M.Radhasamy, “Advanced Accountancy”, Sulthan& Chand Publications,
New Delhi, 13th Edition, 2013.
2.Dr.M.A.Arulanandam&Dr.K.S.Raman,“AdvancedAccountancy”Himalaya Publications
New Delhi, 1st Edition, 2015.
3. M.C.Shukla, T.S.Grewal&S.C.Gupta, “Advanced Accounts”, Sultan & Chand
Publications, New Delhi, 2013.
4. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New Delhi,
Volume- I, 18th
Revised Edition, 2014
Prepared by Verified by
K.K.Manikandan , Assistant Professor –B.Com (ABA) Dr.D.Padma, HOD – B.Com (ABA)
34
SEMESTER III
Part-III - Core-6 COMMERCIAL LAW
Credits: 4 Course Code: N7BCM3T72
Hours per week: 6 Total Instructional hours: 75
Learning Objective
To enable the students to understand the fundamentals of law relating to commercial
activities.
UNIT- I (15 Hours)
Law – Meaning and Objects – Mercantile Law, Meaning – Sources of Contracts –
Classification of Contracts – Essentials of a Valid Contract – Offer, Acceptance, Legality of
Object and Consideration – Void Agreement.
UNIT- II (15 Hours)
Capacity to Contract: Free consent – Quasi Contracts – Contingent Contracts –
Performance of Contract – Discharge of Contract – Remedies for breach of Contract.
UNIT- III (15 Hours)
Contract of Agency: Kinds of Agency – Rights and Liabilities of Principal and Agent
– Termination of Agency. Indian Partnership Act 1932 - Rights and Liabilities of Partners -
Dissolution of Partnership Firm
UNIT- IV (15 Hours)
Contract of Indemnity and Guarantee – Rights and Liabilities of Surety – Discharge
of Surety – Bailment – Rights and Duties of Bailor and Bailee – Pledge by Non - Owners.
Pawn (or) Pledge - Rights of Pawnee – Rights and Liabilities of Finder of Lost Goods
UNIT- V (15 Hours)
Law of Sale of Goods – Caveat emptor - Distinction Between Sale and Agreement to
Sell – Conditions and Warranties to sell – Transfer of Ownership – Transfer of Title by Non -
owners – Performance of Contract of Sale – Rights and Duties of Buyer& seller – Rights of
Unpaid Seller
Note: The Syllabus will have 100 % Theory
Learning Outcome
On successful completion of this course, the student should be well versed in basic
provisions regarding legal frame work governing the business world
Text Book
1. N.D.Kapoor, “Business Laws”, Sultan Chand & Son, 23 Daryaganj, New Delhi, 6th
Edition 2013
35
Reference Books
1. M.C.Kuchhal, “Mercantile Law”, Vikas Publications Ltd, New Delhi, 8th Edition 2013.
2. K.R.Bulchandani, “Business Law”, Himalaya Publishing House, 2nd Edition 2002.
3. R.S.N. Pillai & Bagavathi, “Business Law”, Sultan Chand & Company Ltd, 3rd Edition
2014.
4. K.C. Garg & V.K. Sareen, “Commercial Law” Kalyani Publishers , New Delhi, 1st
Edition, 2013
Prepared by Verified by
A.Syed Beer , Assistant Professor –B.Com Dr.I.Siddiq, HOD – B.Com
SEMESTER – III
PART-III -CORE-7 COMPANY LAW AND SECRETARIAL PRACTICE
Credits:4 Course Code: N7BCM3T73
Hours per Week: 6 Total Instructional hours: 75
Learning Objective
To enlighten the student‘s knowledge on Companies Act
UNIT – I (15 Hours)
Formation and promotion of Companies: Incorporation – Meaning – Certification of
Incorporation. Companies Act 2013 – Types of Companies - Memorandum of Association –
Meaning - Purpose – Alteration of Memorandum – Doctrine of Ultra Vires – Articles of
Association – Meaning – Forms – Contents – Alteration of Article – Relationship between
Articles and Memorandum – Doctrine of constructive notice - Doctrine of Indoor
Management – Exceptions to Doctrine of Indoor Management .
UNIT – II (15 Hours)
2013 Act - Prospectus – Definitions – Contents – Deemed Prospectus – Misstatement
in Prospectus – Directors including Women Directors –Types of Directors – Directors
Identification Number (DIN) - Qualification and Disqualification of Directors – Appointment
of Directors – Removal of Directors – Director‘s managerial Remuneration – Powers of
Directors – Duties and Liabilities of Directors.
UNIT – III (15 Hours)
2013 Act - Kinds of Company Meetings – Proxy –Quorum – Chairman –– Notice –
Agenda – Minutes – Meetings through Video Conferencing – Resolution by circulation –
Postal Ballot – Electronic Voting.
UNIT – IV (15 Hours)
2013 Act - Winding up: Meaning, Modes of Winding up – Compulsory Winding up
by the Court – Voluntary Winding up – Types of Voluntary Winding up – Members
voluntary Winding up – Creditors voluntary Winding up – Winding up subject to supervision
of the court – Consequences of Winding up (General).
36
UNIT – V (15 Hours)
2013 Act - Company Secretary: Qualifications – Appointments and removal -
Position of a company Secretary – Duties and Liabilities of a Company Secretary.
Note: The Syllabus will have 100 % Theory
Learning Outcome
On successful completion of this course, the student should have thorough knowledge
on formation of company, documents required and Acts pertaining to it.
Text Book
1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 2014. 5th Edition
Reference Books
1. R.S.N.Pillai and Bagavathi ―Business Law, S.Chand and Company, New Delhi, 3rd
Edition 2014.
2. M.C.Kuchaal “Mercantile Law”, Vikas publisheing house , New Delhi, 2013, 6th Edition
3.C.L.Bagaril Ashok, Compnay Law, Vikas Publishing House, 12th Edition, Reprint 2013
4.The Companies Act 2013, The institute of Company secretaries of India, Kluwer India
Private Ltd.
Prepared by Verified by
A.Syed Beer , Assistant Professor – B.Com Dr.I.Siddiq , HOD – B.Com
SEMESTER III
PART-III -ALLIED-3 BUSINESS MATHEMATICS
(This course is common for all students of BBA, B. Com (CA), B.Com (PA),
B. Com (BPS), B.Com (admitted from 2017-2018 onwards))
Credits: 5 Course Code: N7BCM3T64
Hours per week : 6 Total Instructional hours: 75 hrs
Learning Objective
To enable the students of commerce to understand the application of Mathematics in
Business.
UNIT I (15 Hours)
Set theory: Definition – types of sets – set operations - Laws and properties of sets
(without proofs) -Verification using Venn diagram only -Principle of inclusion and exclusion
statement- problems only.
UNIT II (15 Hours)
Matrices: Defnition of matrix – types of matrix – matrix operations Determinants:
Solving simultaneous equations in 3 variables using Cramer’s rule.
37
UNIT III (15 Hours)
Inverse of a matrix: Definition- Inverse of a matrix- finding inverse of 3x3, 2x2 non
singular matrices- solving simultaneous equations in 2 or 3 unknowns using inverse method –
Input – output analysis for 2x2 input – output matrix only- simple problems.
UNIT IV (15 Hours)
Mathematics of Finance: Simple Interest and Compound Interest - Effective Rate
and Nominal Rate Of Interest
UNIT V (15 Hours)
Depreciation – Annuities – Present Value of an Immediate Annuity – Present Value
of an Annuity Due – Amount of an Immediate Annuity – Amount of an Annuity Due -
problems only.
Learning Outcome
On successful completion of the course the student will acquire sound knowledge on
the application of set theory, matrix theory, mathematics of finance
Text Book
1. P.A.Navaneethan, Business Mathematics and Statistics, Jai Publishers, 2010.
UNIT I , [Page No: 104-138]
UNIT II, [Page No: 149-175]
UNIT III,[Page No:180-187, 200-210]
UNIT IV ,[Page No: 43-64]
UNIT V ,[Page No 65-75]
Reference Books:
1. P.R. Vittal, Business Mathematics, Margham Publications, 2004
2. S.P Rajagopalan, R. Sattanathan, Business Mathematics , Tata MC Graw Hill Education,
Private Limited, 2010
3. Ameet Kumar, NBanerjee, Business Mathematics, BS Publication, 2012
4.Quazi Zameeruddin , V.K.Khanna , S.K. Bhambri, Business Mahtmatics, Vikas
publication,1999
Prepared by Verified by
N.Ganesh Moorthi, Assistant professor –
B.Sc (Maths)
V.Madhan, Assistant professor –
B.Sc (Maths)
38
SEMESTER III
PART-IV-SKILL BASED COURSE -1
COMMERCE PRACTICAL –I
Credits: 2 Course Code: N7BCM3P65
Hours per week: 4 Total Instructional hours: 45
Learning Objective
To enable the students to understand the fundamentals of Banking Documentations.
Banking Procedures
a) Fill the Savings Bank Application Form
b) Fill up forms:
Pay in slip for deposits
Withdrawal slip
Challan for taking demand draft
Fixed deposits and Recurring deposit forms.
E-Banking
a) Fill the application form for opening online account
b) Significance of debit and credit cards
Educational loan
a)Fill up the form for obtaining educational loan
b)Fill up the educational loan application form
Preparation of feasibility report and obtaining bank loan
Prepare feasibility report to obtain a loan from a bank for starting new business
Working capital financing
Fill up the application form for getting the Working capital finance
Note: The Syllabus will have 100 % Practical.
Learning Outcome
On successful completion of this course, the student should be well exposure to
various forms and materials associated with banks.
Prepared by Verified by
J.Shyamala, Assistant Professor –B.Com Dr.I.Siddiq , HOD – B.Com
39
SEMESTER- III - \d]whk] gUtk]
PART –IV BASIC TAMIL
gFjp - IV jkpH]
mog]gilj]jkpH;
Credits : 2 Course Code : N7BCM3T56A
Total Instructional hours- 27
ghl nehf;fk; (Learning Objective) :
jkpH; vGj;Jf;fspd; rpwg;g[/ jkpHh] gz]ghL kw]Wk] ,yf]fpa']fis
mwpKfk] bra]jy]/ kly] vGjg] gapw]Wtpj]jy].
myF – I jkpH] vGj]Jfs] mwpKfk] gh.nt:06
caph]/ bka]/ caph]bka]/ Ma]jk] –vGj]Jg]gapw]rp kw]Wk]
cr]rhpg]g[
myF – II jpiz/ghy]/ vz]/ ,lk]/ fhyk]/ xUik gd]ik/ gh.nt:06
Fwpy]/ beoy] ntWghL
myF – III bgah;r;brhy;/ tpidr;brhy; tiffs ; gh.nt:03
myF – IV epWj;jw; Fwpfs; - fhw;g[s;sp/ miug;g[s;sp/ gh.nt:06
Kw;Wg;g[s;sp/ tpag;g[f;Fwp/ tpdhf;Fwp
bra;jp thf;fpak;/ tpdh thf;fpak;/ czh;r;rp thf;fpak;
myF – V fij kw]Wk] ghly]fs] - bghUs] tpsf]fk] jUjy]. gh.nt:06
ghh;it E}y]fs]
1. g"]rje]jpuk] - Kidth;. Jiu Re;jnurd;
n$hjp yl;Rkp gg;spnf#d;!;
24-135 fw;gfk; mbtd;a[
ehd;fhk; bjU
brd;id - 28
gjpg;g[ - 2006.
2. ey]y jkpH] - Kidth.; f. bts;sp kiy
tp$ah gjpg;gfk;
20/ ,uh$ tPjp
nfhit - 1
gjpg;g[ - 2006.
3. jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;
fw;f! Kj;jkpH; gjpg;gfk;
9 v nkf;kpy;yd; fhydp
e';if ey;Y}h;/ brd;id – 61.
gjpg;g[ -2006
40
4. ,dpa jkpH; gapw;rp E}y; - nfh.re;jpunyfh
g[j;jfk; -3 miyL gg;sp#h;!; gpiuntl; ypkpbll;
brd;id - 02.
gjpg;g[ - 2008.
brd;id – 14
Prepared by Verified by
Dr.M.Revathi, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
SEMESTER- III - \d]whk] gUtk]
PART –IV ADVANCEDTAMIL
gFjp - IV jkpH]
rpwg]g[j]jkpH]]]
Credits : 2 Course Code : N7BCM3T56B
Total Instructional hours- 27
ghl nehf;fk; (Learning Objective) :
gy;ntW ,yf;fpa tot';fspd] tHpna thH]tpaiya[k] bkhHpapd] ,dpikiaa[k]
czh]j]Jjy].
myF – I ,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.$fd]ehjd] - kpl]lha]f]fhud]
mfpyd]] - Kjy] yl]rpak]
Nlhkzp - ehfyp']fkuk]
myF – V bkhHp bgah]g]g[/ mYtyff] foj']fs] gh.nt:05
41
ghh]it E}y]
1. jkpHpy] rpWfij gpwf]fpwJ - rp.R. bry;yg;gh
fhyr;RtL gjpg;gfk;
669 - nf.gp.rhiy/ ehfh;nfhtpy; - 01
gjpg;g[ - 2007.
2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004
3.gf;jp ,yf;fpak; - g. mUzhryk;
irt rpj;jhe;j E}w;gjpg;g[f; fHfk;
brd;id -06/gjpg;g[ - 1990.
4. bfh']Fnjh] thH]f]if - ,. ,uh$khh;j;jhz;ld;
a[idl;bll; iul;lh;!;
67 - gPl;lh;!; rhiy
,uhag;ngl;il/ brd;id -14.
Kjy; gjpg;g[ -2003
Prepared by Verified by
Dr.S.Dhandapani, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
SEMESTER –III
PART-IV NON-MAJOR ELECTIVES
BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS I
Credits:2 Course Code:N7BCM3T77-C
Hours per Week: 2 Total Instructional hours- 27
Learning Objective
To prepare students for competitive examination and interviews
Unit I Credit Hours: 5
Parts of Speech
Unit II Credit Hours: 5
Numbers
Case
Gender
Unit III Credit Hours: 5
42
Voices
Narration , Degrees of Comparison
Unit IV Credit Hours: 6
Precis Writing.Expansion of an Idea
Report Writing, Letter Writing
Unit V Credit Hours: 6
Public Speaking
Group Discussion, Interview Etiquettes
Learning Outcome
On successful completion of the course, the students should have acquired basic rules
of English grammar which in turn help them in clearing through competitive exams.
Text Book:
Basic English for Competitive Examinations, Department of English, Sree Saraswathi
Thyagaraja College, Pollachi, 2017.
Reference Book:
Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009
English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007
Prepared by Verified by
R.Vennila Nancy Christina,HOD,
U.G Department of English Department
K.Mahalakshmi, HOD,
P.G Department of English Department
SEMESTER – IV
PART-III -CORE – 8 CORPORATE ACCOUNTING – I
(Common for B.Com, B.Com(CA) & B.Com(PA) Programmes)
Credits: 5 Course Code: N7BCM4T71
Hours per Week: 5 Total Instructional hours: 60
Learning objective: After the successful completion of the course the student should
have a through knowledge on the accounting practice prevailing in the corporate.
UNIT – I (12 Hours)
Shares- Meaning- Kinds of shares-Issue of Shares: At Par, At Premium, At Discount -
Forfeiture – Reissue. Underwriting of Shares.
UNIT – II (12hours)
Preference Shares-Redemption of Preference Shares - Debentures – Issue –
Redemption: Sinking Fund Method.
43
UNIT – III (12Hours)
Final Accounts of Companies- Profit Prior to Incorporation-Provisions relating to
preparation of final accounts - Calculation of Managerial Remuneration.
UNIT – IV (12Hours)
Valuation of Goodwill: Need –Methods: Normal Profit Method, Super profit method,
Capitalization method. Valuation of Shares: Need- Methods of valuation: Net Asset Method,
Yield Method, and Fair Value Method.
UNIT - V (12 Hours)
Liquidation of Companies - Statement of Affairs -Deficiency a/c – Liquidators Final
Statement of Accounts.
Note: Distribution of marks - 20% Theory, 80% Problem
Learning outcome
To enable the students to be aware on the Corporate Accounting in conformity with
the provision of the Companies Act.
Text Book
1. T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th Edition,
Reprint 2014.
Reference Books
1.R.L.Gupta & Radhasamy, “Advanced Accounts”, M, Sulthan & Chand Publications, 16th
Edition 2005, Reprint 2013.
2. Dr. M.A. Arulanandam & Dr. K.S. Raman, “Advanced Accountancy”, Himalayan
Publication, 2014.
3. Jain & Narang, “Advanced Accounting- II”, Kalyani Publications,16th Revised Edition,
Reprint 2013.
4.P.C.Tulsian,”Corporate Accounting”, Tata McGraw-Hill Publishing Company Limited,
New Delhi 4th Edition 2012.
Prepared by Verified by
Dr.B.Mythili, Associate Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)
44
SEMESTER – IV
PART-III - CORE – 9 BANKING THEORY, LAW AND PRACTICE
(Common for B.Com, B.Com(CA), B.Com(PA) & B.Com(ABA) Programmes)
Credits: 4 CourseCode: N7BCM4T72
Hours per Week: 5 Total Instructional hours: 60
Learning Objective
To provide good understanding on the role of banking, its role in the development of
economy and core banking services.
UNIT I (12 Hours)
Introduction to banking – Types of Banks – Functions of Banks - Banking
Regulations Act, 1949 – Reserve Bank of India (RBI): Evolution – Organisational structure
of RBI – Functions of RBI – Credit Creations of RBI – Credit Control Measures – Monetary
Policy and its objectives - Relationship between RBI and Commercial Banks.
UNIT II (12 Hours)
Definition of banker and customer – Relationship between Banker and customer –
Legal frame work – termination of relationship – Garnishee Order – Bankers Right of Lien–
General procedure for opening a savings, current and fixed deposit Account – Special types
of customers.
UNIT III (12 Hours)
Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its
kinds – Crossing, Endorsement, Material Alteration – Collection and payment of Cheque –
Refusal or bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties
involved – Difference between Bill and Cheque
UNIT IV (12 Hours)
Loans and Advances – Principles of Sound Lending - Non Performing Assets (NPA)
– Definition and Meaning – Types of NPAs - Causes – Remedies – Basel Banking Norms –
Basel I, Basel II and Basel III.
UNIT –V (12 Hours)
Banking Sector Reforms in India: Recommendations of Narasimham Committee
(Phase-I) - Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-
line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross
Settlement (RTGS) System, Negotiated Dealing System (NDS), Centralized Funds
Management System (CFMS), National Financial Switch (NFS), and Inter Bank Funds
Transfer Processor (IFTP) – Immediate Payment Service (IMPS).
Learning Outcome
After the successful completion of the course, the students should have the thorough
knowledge on the current banking systems.
45
Text Book
1.E.Gordon & K. Natrajan Banking Theory, Law & Practice, Himalaya Publishing
House, Mumbai, 24th revised edition, 2015.
Reference Books
1. G.S.Popli and Anuradha Jain, “Principles and Systems of Banking”, PHI Learning
Private Limited, New Delhi, 2016.
2.K.P.M. Sundaram and P.N.Varshney, Banking Law and Practice, Sultan Chand & Sons
Publishing House, New Delhi, 18th edition 2014.
3. Indian Institute of Banking and Finance, “Principles & Practice of Banking” Macmillan
Publishers India Private Ltd., Chennai, 2016.
4.K.C.Shekar, Lekshmy Shekar, Banking theory and Practice, Vikas Publishing House
Pvt.Ltd., 20th edition, 2007.
Prepared by Verified by
Dr.D.Padma, HOD – B.Com (ABA) Dr.D.Padma, HOD – B.Com (ABA)
SEMESTER – IV
PART-III -CORE – 10 PRINCIPLES OF AUDITING
Credits: 4 Course Code: N7BCM4T63
Hours per Week: 5 Total Instructional hours: 60
Learning Objective
To familiarize the students with the Principles of Auditing.
UNIT – I (12 Hours)
Nature of Audit: Audit - Definition- Objectives- Accounting vs Auditing -Advantages
and Limitations of Auditing- Kinds of Audit- Auditing & Investigation.
UNIT – II (12 Hours)
Audit programme – Audit Note book - Audit working papers - Audit procedure –
Internal control - Internal check - Internal Audit.
UNIT – III (12 Hours)
Audit of Financial Statements and Auditor‘s Report: Vouching- kinds of voucher-
Vouching of cash book-Vouching of trading transaction- Vouching of impersonal ledger
UNIT – IV (12 Hours)
Verification and Valuation of Assets and Liabilities-Auditor‘s Duties regarding
depreciation, reserves, and provisions, Secret reserve –Audit report- Kinds of report
46
UNIT – V (12 Hours)
Auditor – Qualifications- Disqualifications –Code of conduct - Appointment –
Removal – Duties – Powers and Liabilities –Audit of Share capital - Share transfer and Share
Transmission- Auditing in EDP environment.
Note: The Syllabus will have 100 % Theory
Learning Outcome
On successful completion of this course, the student should be well versed in the
fundamental concepts of Auditing.
Text Book
1. B.N Tandon, S.Sudharsanam S.Sundharabahu A Hand Book of Practical Auditing
S.Chand& Company ltd, New delhi-11005, Edition – 2013.
Reference Books
1. Dinkar Pagare, Basics of Auditing, Sultan Chand & Sons, Educational Publishers, New
Delhi - 110002. 11th Edition 2014
2. Pradeep Kumar, Baldev Sachdeva, Jagwant Singh Auditing Principles, Kalyani Publishers,
Ludhiana -141008, 8th Edition – 2014.
3. Premavathi “Auditing”, Sri Vishnu publications – Chennai , 1st Edition, 2006
4. Gupta Kamal Arora Ashok, “ Fundamentals of Auditing” ” Tata Mcgraw-Hill—New
Delhi, 1st Edition, 2007
Prepared by Verified by
V.Suresh Kumar, Assistant Professor – B.Com Dr.I.Siddiq , HOD – B.Com
SEMESTER – IV
PART-III -ALLIED-4 BUSINESS STATISTICS
(This course is common for all students of BBA, B. Com (CA), B.Com (PA),
B. Com (BPS), B.Com (admitted from 2017-2018 onwards))
Credits: 5 Course Code: N7BCM4T74
Hours per week: 6 Total Instructional hours: 75
Learning Objective: To enable the students to acquire knowledge about statistical tools.
UNIT I (15 Hours)
Measures of central Tendency – Mean, Median, Mode; HM, GM – problem.
UNIT II (15 Hours)
Measures of Dispersion: Range, M.D, Q.D, S.D, C.V, Measures of skewness –
Pearson’s coefficient of skewness, Bowleys coefficient of skewness.
47
UNIT III (15 Hours)
Index numbers - Weighted and Unweighted Index numbers – Cost of living Index
number - Ideal index number – Laspeyre’s, Paasche’s, Fisher’s, Marshal – Edgeworth,
Bowley’s, Kelley,s index numbers.
UNIT IV (15 Hours)
Correlation: Definition Types of correlation, Karl Pearson’s correlation – Rank
correlation – Defnition, calculation of rank correlation coefficient, when ranks are not
repeated.
UNIT V (15 Hours)
Regression: - Regression: Definition -, Regression coefficients – Regression lines –
uses - Regression lines – uses simple problems.
Learning Outcome:
On successful completion of the course the students will be able to apply Correlation
and Regression tools, to study trend analysis and to calculate various index numbers.
Text Book:
1. PA.Navaneethan, Business Mathematics and Statistics, Jai Publishers, May 2014.
Unit I Chapter 7 [Page No 159-183,190-263]
Unit II Chapter 8 [Page No 305-320,325 – 338, 360 -368,396-416]
Unit III Chapter 10 [Page No 444-462,467- 488]
Unit IV Chapter 12 [Page No 503-522]
Unit V Chapter 13 [Page No 540- 554,563 - 569]
Reference Books:
1. P.R. Vittal, Mathematical Statistics, Margham Publications , 2004.
2. Gupta, S.C., Kapoor, V.K., “Elements of Mathematical Statistics”, Sultan Chand & Sons,
New Delhi.
3. Gupta C.B, Vijay Gupta, “An introduction to Statistical Methods”, Vikas publishing
house private limited.
4. R.S.N.Pillai, Bagavathi, Statistics theory & Practice, S. Chand company PVT Ltd, New
Delhi , Reprint 2015.
Prepared by Verified by
S.Sasikala, Assistant Professor – B.Sc (Maths) T.Mathi Sujitha, Assistant Professor
– B.Sc (Maths)
48
SEMESTER – IV
PART-IV - SKILL BASED COURSE -2
EXECUTIVE BUSINESS COMMUNICATION
(Common for B.Com, B.Com (CA) & B.Com(BPS) Programmes)
Credits: 2 Course Code: N7BCM4T75
Hours per week: 4 Total Instructional hours: 45
Learning Objective:
To develop the written & and oral communication skills.
UNIT – I (10 Hours)
Business Communication: Meaning – Importance of Effective Business
Communication Media- Types – Barriers to Communication – Communication Ethics –
Principles of Effective Communication.
.
UNIT – II (10 Hours)
Non- Verbal Communication – Soft Skills – Business Letters: Need – Functions -
Kinds - Essentials – Layout- Interpersonal Communication.
UNIT – III (10 Hours)
Business Correspondence - Enquiries and Reply - Order and their Execution –
Collection Letter –Sales Letter – Circular Letter – Banking Correspondence – Insurance
Correspondence.
UNIT – IV (10 Hours)
Corporate Communication - Agenda - Minutes - Report Writing – Notice -
Interdepartmental Communication – Memos – Office Orders – Circular Notices.
UNIT – V (10 Hours)
Application Letters – Preparation of Resume - Interview: Meaning – Objectives and
Techniques of various types of Interviews – Public Speech – Characteristics of a good
speech– Business Report Presentations.
Learning Outcome
On successful completion of this course, student must be able to communicate clearly
in the day-to-day business world.
Text Book
1. Rajendra Pal Korlahalli, Essentials of Business Communication, Sultan Chand & Sons,
Educational Publishers, 23,Daryagani , New delhi-110002. 13th Edition – 2011
Reference Books
1. Ramesh, MS, & C. C Pattanshetti, Madhumathi M.K. Kulkarni, Business Communication,
Sultan Chand & Sons, Educational Publishers, 23,Daryagani , New delhi-110002. 14th
Edition – 2011.
49
2. Varinder Kumar & Bodhraj, Business Communication and Management Information
System, Kalyani Publishers, B-I/1292, Rajinder Nagar, Ludhiana -141008,Edition – 2003.
3.Madhumathi.M.Kulkani, Modern Business Communication, R.Chand & Co., New
Delhi.2010s
4. Dr.V.K.Jain, Dr. Omprakash Biyani, Business Communication, S.Chand & Company Ltd,
New Delhi. 2010
Prepared by Verified by
S.Poornimadevi, Assistant Professor –
B.Com(BPS) Dr.M.Selvarnai, HOD – B.Com(BPS)
SEMESTER – IV
PART-IV- SKILL BASED COURSE -3
COMPUTER APPLICATION PRACTICAL – I
Credits: 2 Course Code: N7BCM4P66
Hours per week : 3 Total Instructional hours: 30
Learning Objective: To enable the students to work with MS Office
MS WORD
Type a Document and make Alignments
Prepare a Class Time Table
Prepare a Mail Merge for an Interview Call Letter
Create a Resume.
MS EXCEL
Develop the Students Mark List worksheet and Calculate Total, Average, Pass or Fail
and Rank
Preparation of different types of charts.
Prepare a Payroll of a Concern
MS POWER POINT
Prepare a Presentation with animation.
Prepare a Logo for a manufacturing company
Prepare an Advertisement for FMCG
MS ACCESS
Prepare a Students Database
Prepare an Inventory Database
Prepare an employee Database
Note: The Syllabus will have 100 % Practical.
50
Learning Outcome
On Successful completion of the course, the students should be able to work in MS
Office
Prepared by Verified by
J.Shyamala, Assistant Professor –B.Com Dr.I.Siddiq , HOD – B.Com
SEMESTER- IV
PART- IV BASIC TAMIL
gFjp - IV jkpH]
mog]gilj]jkpH;
Credits : 2 Course Code : N7BCM4T57-A
Hours per Week :2 Total Instructional hours 27
myF – I brhw]bghUs] tpsf]fk]. gh.nt:05
kyh]fs]/ fha]fs]/ Ritfs]/gH']fs]/
cly] cWg]g[fs].
myF – II brhw]bwhlh] tpsf]fk]. gh.nt:04
(KJbkhHp/ mwp"h]fspd] bjhlh]fs]/
,yf]fpa thpfs]/ cUtf']fs])
myF – III jkpHh] gz]ghL gh.nt:06
tpHhf]fs]/ rl']Ffs]/ ehl]Lg]g[wg; gHf]ftHf]f']fs]
mwpKfk].
myF – IV jkpH] bra]a[s] ghly]fs] kdg]ghlk] bra]jy] gh.nt:06
Mj]jpr]No/ bfhd]iw nte]jd]/ ghujpahh].
myF – V fojk] vGJjy]/ tpy']Ffs] gwitfs] gh.nt:06
Fwpj]J khzth]fis vGj itj]jy].
khzth; bgWk; jpwd; (Learning Outcome) :
vGj;Jf;fisg; gw;wpa mwpKfKk; brhw;fis vGJtjw;Fk; ngRtjw;Fk;
fw;Wf;bfhs;fpd;wdh;. jkpHh;fspd; gz;ghL/ ,yf;fpa';fis mwpe;Jbfhs;fpd;wdh;.
ghh]it E}y]
1. ,yf]fpa tuyhW - nrhk . ,stuR
kzpthrfh; gjpg;gfk;
8-7 rp';fh; bjU
ghhp Kid
brd;id - 8
Mwhk;gjpg;g[ - 2007
51
2 . ghujpahh; ftpijfs; - ghujpahh;
_ ,e;J gg;spnfrd;!]
100/ bfdhy; g']f] nuhL
fpHf;F rp.I.o.efh;
brd;id - 35
13-Mk; gjpg;g[ -2011
3. gjpbdz; fPH;f;fzf;F
E}y;fs; - bjhFg;g[ E}y] - th;;j;jkhdd; gjpg;gfk;
V.Mh;.Mh;. fhk;g;bsf;!;
141/ c!;khd; rhiy/
jpahfuha efh;
brd;id - 17
,uz;lhk; gjpg;g[ - 1999.
4. ePjp E}y; fH";rpak; - bfhw;wit btspaPL
4/2 Re;juk; bjU
jpahfuhah; efh;/ brd;id -17
Kjw;gjpg;g[ - 2014.
5.ehl;Lg;g[w ,ay; Ma;t[ - lhf;lh; R.rf;jpnty;
kzpthrfh; gjpg;gfk;
31/ rp';fh; bjU/ ghhpKid/
brd;id - 108
Kjw;gjpg;g[ - 1983.
Prepared by Verified by
Dr.M.Revathi, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
SEMESTER- IV
PART- IV ADVANCED TAMIL
gFjp - IV jkpH]
rpwg]g[j]jkpH]]]
Credits : 2 Course Code : N7BCM4T57B
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]
52
myF – II r']f ,yf]fpak; - g[wehD}W gh.nt:04
< vd ,uj]jy] - fiHjpd]ahidahh]
<d]W g[we]jUjy] - \jpd] Ky]iy bghd]Koahh]
myF – III rpyg]gjpfhuk] - fl]Liu fhij gh.nt:06
myF – IV ciueil E}y] - tz]zjhrd] -mfk] g[wk] gh.nt:06
(njh]e]j ehd;F fl]Liufs])
C"]ry] kdR
fw]wJ kdk]
,aw]if kfue]j']fs]
ee]jpah tl]lr] broapd] k"]rs] ,iy
myF – V bghJf]fl]Liufs] gh.nt:06
khzth]fs] bfhz]lhoa tpHh Fwpj]J mth]fis vGj itj]jy].
khzth; bgWk; jpwd; (Learning Outcome) :
r';ffhyk; Kjy; ,f;fhyk; tiuapyhd ,yf;fpa';fs; tHpna bkhHpapd; ,dpik
kw;Wk; thH;tpay; jd;ik fisa[k; cah;e;J bfhs;fpd;wdh;.
ghh]it E}y]
1.jkpH; ciueilapd; njhw;wk; tsh]r]rp - f.ifyhrgjp
epa{ br"]Rhp g[j]jf epWtdk]/ brd;id.
2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004
3. jkpH;f;fhg;gpa';fs; - fp.th. $fe;ehjd;
Ky;iy epiyak;
9/ ghujp efh; Kjy; bjU
jpahfuha efh;
brd;id – 600 017
Kjw;gjpg;g[ 2012
4. Tj;Jk; rpyk;g[k; - Kidth;. m.mwpt[ek;gp
rpj;jpuk; btspaPL
15/fiythzp efh;
,yhRg; ngl;il
g[Jr;nrhp – 605 008
,uz;lhk; gjpg;g[ - 2009.
Prepared by Verified by
Dr.S.Dhandapani, Assistant Professor,
Department of Tamil
Dr.S. Rajalatha, HOD
Departmetn of Tamil
53
SEMESTER –IV
PART – IV NON MAJOR ELECTIVES
BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS II
Credit:2 Course Code:N7BCM4T77-C
Hours per Week: 2 Total Instructional hours- 27
Learning Objective
To prepare students for competitive examination with basic grammar knowledge.
UNIT I (5 Hours)
Concord (Subject Verb Agreement)
Articles
Synonyms -Antonyms
UNIT II (5 Hours)
Tenses
Common Errors
Idioms and phrases
UNIT III (5 Hours)
Kinds of Sentence (transformation)
Classification of Sentences (simple, complex, compound)
Rearrange the Sentences
Improvement of Sentences
UNIT IV (6 Hours)
One word substitution
Selection of mis spelt /Correctly spelt words
Odd word out
UNIT V (6 Hours)
Comprehension
Cloze test
Learning Outcome
On successful completion of the course, the students to be in the comfort level
of spoken, written and also assist the students to avoid error in writing
Text Book:
Basic English for Competitive Examinations, Department of English, Sree Saraswathi
Thyagaraja College, Pollachi, 2017.
54
Reference Book:
Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009
English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.
Prepared by Verified by
Ms.R.Vennila Nancy Christina,HOD,
U.G Department of English Department
Ms. K.Mahalakshmi, Assistant Professor,
P.G Department of English Department
SEMESTER – V
PART-III -CORE-11 CORPORATE ACCOUNTING – II
(Common for B.Com, B.Com (CA) & B.Com (PA) Programmes)
Credits: 5 Course Code: N7BCM5T71
Hours per week: 5 Total Instructional hours: 60
Pre-requisite: Corporate Accounitng -I
Learning objective:
After the successful completion of the course the student should have a through
knowledge on the Advanced Accounting Practice prevailing in the Corporate.
UNIT – I (12 Hours)
Amalgamation – Meaning-Types of Amalgamation: Amalgamation in the nature of
merger, Amalgamation in nature of purchase - Absorption-Internal and External
Reconstruction
UNIT – II (12 Hours)
Holding Company Accounts - Consolidation of Balance Sheets with treatment of
Mutual Owings, Contingent Liability, Unrealized Profit, Revaluation of Assets, Bonus issue
and payment of dividend (Inter Company Holdings and owings excluded).
UNIT – III (12Hours)
Banking Company Accounts - Preparation of Profit and Loss Account and Balance
Sheet (New format only) - Rebate on Bills Discounted - Classification of
Advances - Classification of Investments.
UNIT – IV (12 Hours)
Insurance Company accounts: Life Insurance and General Insurance - Under IRDA
Act 2000
UNIT – V (12 Hours)
Statements of Accounts for Electricity Companies – Treatment of Repairs and
Renewals - Accounting Standards – Financial Reporting Practice (Theoretical Aspects)
Note: Distribution of marks - Theory - 20% and Problems - 80%
55
Learning outcome:
To enable the students to be aware on the Advanced Corporate Accounting in
conformity with the provision of the Companies Act.
Text Book
1.T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th Edition,
Reprint 2014.
Reference Books
1. Gupta R.L. & Radhaswamy M., “Corporate Accounts Theory Method and Application”,
Sultan Chand & Co., New Delhi, 13th Revised Edition 2006.
2. Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy”, Part-I”, Himalaya
Publications, New Delhi, 2010.
3. P.C.Tulsian, “Corporate Accounting”, Tata McGraw-Hill Publishing Company Limited,
New Delhi 4th Edition 2012.
4. S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi, Vol
1, 18th Edition, 2013.
SEMESTER – V
PART-III - CORE-12 INCOME TAX LAW AND PRACTICE – I
(Common for B.Com, B.Com (PA), B.Com (ABA) & B.Com(BPS) Programmes)
Credits: 5 Course Code: N7BCM5T72
Hours per week : 6 Total Instructional hours: 75
Learning Objectives
To impart the knowledge about income tax law and practices in India
UNIT – I (15 Hours)
Taxes- Meaning- Types–Direct Taxes and Indirect Taxes - Merits and Demerits of
Direct Taxes. Conceptual Frame Work of Income Tax in India- Important Definitions under
the income Tax Act 1961- Assessee – Types of Assessee - Persons – Income - Agricultural
Income - Assessment Year - Previous Year – Residential status – Scope of total Income -
Exempted Incomes .
UNIT – II (15 Hours)
Computation of Income under the Head Salary - Allowances - Perquisites - Profit in
lieu of salary. Computation of Income under the Head House Property: Basis of Charge –
Computation of House Property Income.
Prepared by Verified by
Dr.B.Mythili, Associate Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)
56
UNIT – III (15 Hours)
Computation of Income under the Business and Profession: Basis of Charge of
Business Income- Problem on Computation of Business Income- Income from Profession-
Basis of Charge
UNIT – IV (15 Hours)
Computation of Income under the Head Capital Gains: Meaning and Definition of
Capital Gain- Basis of Charge- Concepts and Meaning of Capital Asset - Transfer -
Consideration - Various Modes of Acquisition of Capital Asset - Kinds of Capital Gain –
Long Term and Short Term- Taxation of Capital Gains .Income from Other Sources:
Dividend- Interest on Securities including Grossing Up – Family Pension – Bank Interest-
Casual Income- Lottery Winning, Race Winning.
UNIT –V (15 Hours)
Set off and carry forward of losses –Computation of Gross total income -
Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G.
Note: Distribution of Marks - 40% Theory and 60 % Problems
Learning Outcome
On the Completion of the Course, the students should be able tocompute the tax
liability of an individual
Text Book
1. V.P Gaur & D.B Narang, “Income Tax –Law & Practice”, Kalyani Publishers, Punjab-
141008–* Relevant Assessment Year.
Reference 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”,SahityaBhawan.Publications, Agra.* Relevant Assessment Year.
3.VinodSingnia, “Income tax law and practice” Taxman Publications, New Delhi,*
Relevant AssessmentYear.
4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice”VishwaPublication,New Delhi *
Relevant Assessment Year.
Prepared by Verified by
Dr.I.Siddiq, HOD - B.Com Dr.D. Padma , HOD – B.Com (ABA)
57
SEMESTER – V
PART-III -CORE-13 COST ACCOUNTING
(Common for B.Com,B.Com(CA), B.Com (PA), B.Com (ABA) & B.Com(BPS)
Programmes)
Credits: 4 Course Code: N7BCM5T73
Hours per week : 5 Total Instructional hours: 60
Learning Objective
To gain comprehensive understanding of aspects relating to CostAccounting and
their application by way of solving problems
UNIT – I (12 Hours)
Cost Accounting-Meaning and Definition- Objectives –Difference between
Financial and Cost Accounting – Relationship with Management Accounting and Cost
Accounting - Elements of Costing- Cost Concepts and Classifications - Elements of Cost –
Preparation of Cost Sheet – Tender and quotations
UNIT – II (12 Hours)
Material Control – Meaning – objectives – Essentials – Advantages - Economic
Order Quantity (EOQ) – Perpetual Inventory System – Level of Stocks –Reorder level -
Maximum Level - Minimum Level – Average Stock Level – Danger Level – Pricing of
materials issues - FIFO – LIFO – Simple Average – Weighted Average –– Transfer Price
Costing – Activity based Costing
UNIT –III (12 Hours)
Labour Cost - Computation and control of labour – Labour Turn over – Separation
Method – Replacement Method – Flux Method – Remuneration and incentives – Time rate
and Piece rate System –Premium and Bonus Plan. Idle Time – Over Time – Merit Rating –
Time and Motion Study
UNIT –IV (12 Hours)
Overheads - Meaning and Classification of Overheads – Allocation and
Apportionment of Overheads-Primary and secondary distribution of overheads – Repeated
distribution method - Simultaneous equation method- Step ladder method - Reconciliation
of Cost and Financial Accounting
UNIT – V (12 Hours)
Process Costing – Meaning - Definition – Advantages and Disadvantages of
Process costing - Process Losses – Normal Loss – Abnormal Loss – Abnormal Gain–. Inter
Process Profits - Contract Costing – Service Costing for Transports.
Note: Distribution of Marks - 40% Theory and 60 % Problems
58
Learning Outcome
On successful completion of the course the student should have a thorough
knowledge on the cost accounting principles and Practice
Text Book
1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers. 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.
3. T.S.Reddy and Dr.Y.Hari Prasad Reddy, “Costl Accounting”, Margham Publications,
Chennai-600 017, 7th Revised Edition 2007
4. Bhattacharya “ Principles and practices of Cost Accounting” PHI Publications, Third
Edition, 2010
SEMESTER – V
PART-III -ELECTIVE – A1: INDIA’S FOREIGN TRADE AND LEGISLATION
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM5T64A
Hours per week: 6 Total Instructional hours: 75
Learning Objective: To familiarize the students with the India‘s Foreign Trade and
Legislation
UNIT – I (15 Hours)
India‘s foreign trade: Trade policy of India-History of Trade control in India -
Foreign trade after Independence –Developments since Independence – Composition of
India`s Export Trade-Direction of India`s Foreign Trade Analysis- Highlights of Foreign
trade Policy 2015-2020.
UNIT –II (15 Hours)
Legal aspects for Exports: form and contents of export contract-Essential factors in
contract of export sales- Indian laws to Export Trade.
UNIT -III
Exchange control –Objectives of Exchange control-Methods of Exchange control:
Direct methods, indirect methods- FEMA ACT 1999- Components of Foreign Exchange
Prepared by Verified by
P. SenthilKumar, Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com
59
Market- participants of the Exchange Market in India-Factors causing fluctuations in
exchange rates-
UNIT – IV (15 Hours)
Technology import contract – Technology Policy and environment – Selection and
transfer issues – Law for protection of Intellectual Property Rights, Patents, Trademarks,
etc.,
UNIT – V (15 Hours)
Law of product liability – Laws relating to customs practices and procedures –
settlement of International Trade disputes – Carriage of goods by sea, air and over road.
Learning Outcome
On successful completion of this course, the student should be well versed in the
fundamental concepts of India‘s Foreign Trade and Legislation
Text Book
1. Francis Cherunilum, International Trade and Export Management, Himalaya
Publishing House Private Limited, Mumbai, India. Edition – 2010
Reference Books
1. Kathiresan and Radha, Export Management, Prasanna Publishers, Chennai, 3rd edition
2. M. L. Varma, International Trade Vikas Publishing House Pvt. Ltd, New Delhi – 110 055
3. T.A.S Balagopal Export Management, Himalaya Publishing Houses, Mumbai 22nd
edition, 2014
4. Raj Agarwal “Indian Foreign Trade” Excel Books – New Delhi 1st Edition, 2005
SEMESTER – V
PART-III -ELECTIVE – B1: MANAGEMENT INFORMATION SYSTEM
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM5T54B
Hours per week: 6 Total Instructional hours: 75
Learning Objective
To know the Integration of Business Information through Computers.
UNIT -I (15 Hours)
Management Information System : Meaning – Features – Characteristics of a system -
Types of System - Requisites of an effective MIS –MIS Model – Components –Subsystems
of an MIS – Role and Importance – Limitation of MIS
Prepared by Verified by
V.Suresh Kumar , Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com
60
UNIT- II (15 Hours)
Corporate Planning for MIS – Growth of MIS in an Organization- System Concepts –
Elements of a System-–Categories of Information System – System Development Life Cycle
– System Enhancement
UNIT- III (15 Hours)
Information Systems in Business and Management: Transaction Processing System:
Information Repeating and Executive Information System
UNIT -IV (15 Hours)
Database Management Systems – Conceptual Presentation – Client Server
Architectures Networks
UNIT –V (15 Hours)
Functional Management Information System: Financial – Accounting – Marketing –
Production – Human resource
Learning Outcome
After the successful completion of the course the student must be aware of utilization
of business information for decision making.
Text Book
1. Aman Jindal, “Management Information System”, Kalyani Publishers, New Delhi, 2003.
Reference Books
1. Gorden B. Davis & Margrethe H. Olson, “Management Information System”, Mc Graw –
Hill Publishing, New Delhi, 3rd Edition 2008.
2. P.Mohan, “Management Information System”Himalaya Publishing House,New Delhi, 2nd
Edition 2013.
3.Laudon Kenneth C Laudon Jane P, “Management Information System” Pearson Publishers,
New Delhi, 2nd Edition 2013.
4. Schultheis Robert – “Management Information System” Mc Graw Hill education (India)
Pvt Ltd, 1st Edition 2013.
Prepared by Verified by
M.Vijayakumar, Assistant Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)
61
SEMESTER – V
PART-III -ELECTIVE – C1: BRAND MANAGEMENT
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM5T54C
Hours per week: 6 hrs Total Instructional hours: 75
Learning Objective
To teach the importance of brand and its impacts among the customers
UNIT -I (15 Hours)
Introduction- Basic understanding of brands – concepts and process – significance of
a brand – brand mark and trade mark – different types of brands – family brand, individual
brand, private brand – selecting a brand name – functions of a brand – branding decisions –
influencing factors.
UNIT- II (15 Hours)
Brand Associations: Brand vision – brand ambassadors– brand as a personality, as
trading asset, Brand extension – brand positioning – Brand image building
UNIT- III (15 Hours)
Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty
programmes – brand equity – role of brand manager – Relationship with Manufacturing -
marketing- finance - purchase and R & D – brand audit
UNIT- IV (15 Hours)
Leveraging brands – Brand extensions, extendibility, merits and demerits – Line
extensions, line trap – Co-branding and licensing brands
UNIT -V (15 Hours)
Brand Strategies: Designing and implementing branding strategies.
Learning Outcome
On successful completion of the course the students should have understood
The importance of branding
The brand positioning and creating brand image
The value of the brand towards the growth of the organization
Text Book
1. Kevin Lane Keller, M.G.Parameswaran, Isaac Jacob,―Strategic brand
Management‖,Pearson Education, 3rd Edition 2015.
Reference Books
1. Kapferer Jean Noel, “Strategic brand Management”, Kogan Page India Pvt Ltd., 5th -
Edition, 2012.
62
2. S.Ramesh Kumar, “Managing Indian Brands, Marketing Concepts and Strategies”, Vikas
Publishing House, 2nd Edition, 2007.
3. Tiled Heding; Charlotte F. Krudtzen; Mogens Bjerra, “Brand Management: Research,
theory and Practice, Routledge Taylorand Francis Group, London, 2nd edition 2016.
4.Johny K, Johansson, Kurt A. Carlson, “Contemporary Brand Management”, John wiley
and Sons (Asia) Pvt Ltd. Edition 2008.
SEMESTER – V
PART-IV-SKILL BASED COURSE -4
ENTREPRENEURIAL DEVELOPMENT
Credits: 2 Course Code: N7BCM5T65
Hours per week: 4 Total Instructional hours: 45
Learning Objective
To inculcate the spirit of entrepreneurship in students and make them real
Entrepreneurs
UNIT – I (9 Hours)
Entrepreneurial Prospective: Entrepreneur – Entrepreneurship – Meaning - Definition
- Nature and Importance of Entrepreneurship – Characteristics -function and types of
Entrepreneur – Intrapreneurs - Women Entrepreneur & Rural Entrepreneur – Problems-
Phases of EDP- role of entrepreneur in economic development
UNIT – II (9 Hours)
Project Preparation and Management: Business Idea-Concept and Meaning of Project
and Classification - Project Identification –– Project Formulation-Project Design - Project
Report - Project Appraisal.
UNIT – III (9 Hours)
Institutional Service to Entrepreneur – DIC, SIDO, NSIC, MSMEDI-SSIC, SIDCO-
ITCOT, IIC, KVIC.
UNIT – IV (9 Hours)
Institutional Finance to Entrepreneur - IFCI, SFC, IDBI, ICICI, TIIC, LIC and GIC,
UTI, SIPCOT, SIDBI.
UNIT – V (9 Hours)
Government Assistance and Finance: Incentives and Subsidies – Venture Captial –
Seed Capital Assistance – Export Finance –Pre-Shipment and Post- Shipment Finance
Note: The Syllabus will have 100 % Theory.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
63
Learning Outcome
On successful completion of this course, the student should know the fundamentals of
becoming a successful entrepreneur.
Text Book
1. S.S.Khanka, Entrepreneurial Development, Kalyani Publishers, B-I/1292, Rajinder Nagar,
Ludhiana -141008, Edition - 2007
Reference Books
1. Renu Arora and S.KI.Sood, “Fundamentals of Entrepreneurship and Small Business”,
Sultan Chand & Company Ltd, New Delhi – 110 002., Editon – 2012
2. P.Saravanavel , “Entrepreneurial Development‖ , Prasanna Publishers, Chennai, Edition –
2002.
3. C.B.Gupta and N.P.Srinivasan, “Entrepreneurial Development”, Sultan Chand &
Company Ltd, New Delhi – 110 002. Edition – 2012. Dynamics of Entrepreneurial
Development by Vasant Desai Himalaya Publications.
4. Radha V, “Enterpreneurial Development” Prasanna Publishers, Chennai, Edition 1, 2011.
SEMESTER – V
PART-IV-SKILL BASED COURSE -5
COMPUTER APPLICATION PRACTICAL – II (INTERNET & TALLY)
Credits: 2 Course Code: N7BCM5P66
Hours per week: 4 Total Instructional hours: 45
Learning Objective: To enable the students to work with Internet & Tally
INTERNET
1. Create an E – Mail ID.
2. Use Search Engine and find out the recent trends in Commerce
3. Visit Commercial Web site and collect information.
4. Visit Web sites / Government Web sites and log in, Search for job Opportunities.
5. Visit any one of the Daily Newspaper and view the latest news
TALLY
1. Company Creation and alteration
2. Prepare Purchase book and Purchase return book
3. Prepare Sales book and Sales return book
4. Prepare Cash book
5. Prepare Trial balance
6. Prepare Final accounts
Prepared by Verified by
R.Venkatesh , Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com
64
Note: The Syllabus will have 100 % Practical
Learning Outcomes: On Successful completion of the course, the students should be able to
work in Internet & Tally.
SEMESTER- V
MATHEMATICS FOR COMPETITIVE EXAMINATIONS
(Common for all UG students admitted in 2017 and onwards onwards)
Credits: 2 Course Code: N7BCM5T67
Hours per Week: 4 Total Instructional Hours: 50
Learning Objective:To train the students on quantitative aptitude and verbal reasoning.
UNIT I (10 Hours)
Analogy
Coding and Decoding
Direction Sense Test
UNIT II (10 Hours)
Blood Relations
Logical Reasoning
UNIT III (10 Hours)
Average
Problems on Numbers
Problems on Ages
UNIT IV
Percentages
Ratio and Proportion (10 Hours)
Profit and Loss
.UNIT V
Time & Work (10 Hours)
Time and Distance
Learning Outcome:After the completion of the course the student will gain confidence and
skill to appear for all competitive examinations conducted by central and state governments.
Text Book:
“Mathematics for Competitive Examinations”, Department of Mathematics, Sree
Saraswathi Thyagaraja College, Pollachi, 2016.
Prepared by Verified by
J.Shyamala, Assitant Professor - B.Com Dr.I.Siddiq , HOD – B.Com
65
Reference Books:
1. R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning, S.
Chand & Company Ltd, 2011 Edition, New Delhi (For units I & II only).
2. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &
Company Ltd, 2012 Edition, New Delhi(For units III, IV, V).
3. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.
4. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill
Companies, 2006.
Calculation of Exclusive Internal Marks For “Mathematics For Competitive
Examinations” For All UG Programmes
a) Average of two cycle tests – For a maximum of 25 marks
b) Model Examination – For a maximum of 50 marks
c) Assignment marks – For a maximum of 05 marks
d) Attendance marks – For a maximum of 10 marks
e) Unannounced Quiz – For a maximum of 10 marks
Total marks – 100 marks
Prepared by Verified by
M.Thangamani, R.Chitradevi, R.D
Beulah, Assistant Professor –
B.Sc(Maths)
R.Senthil Amutha, HOD –B.Sc (Maths)
SEMESTER – V
PART-IV-EXTRA CREDIT COURSE
SUMMER INTERNSHIP PROGRAMME
GUIDELINES FOR THE INTERNSHIP PROGRAMME
Credit: 1 Course code: N7BCM5R48
Learning Objective: To give optimum exposure on the practical side of Commerce and
Industry.
1. Duration of the internship training is 30 days during the Summer Vacation which falls at
the end of the 4th Semester.
2. The departments concerned will prepare on exhaustive panel of Institutions. Industries and
practitioners.
3. The individual student has to identify the institution / industry / practitioners of their choice
and inform the same to the HOD / Staff-in-charge.
4. The students hereafter will be called as Trainees should maintain a work diary in which the
daily work done should be entered and the same should be attested by the section in-charge.
66
5. A detailed outline of the job to be done, sections in which they have to be attached both in
the office as well as in the field, should be provided to each student.
6. The trainees should strictly adhere to the rules and regulations and office timings of the
institutions to which they are attached.
7. The trainees have to obtain a certificate on successful completion of the internship from the
chief executive of the organization.
8. Monitoring and inspection by staff on a regular basis.
9. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.
10. Report writing manual and format should be prepared by the respective departments.
11. Specimen forms are to be attached wherever it is necessary.
12. Report evaluation: External Viva-Voce examination will be conducted and marks will be
provided as follows: Viva- Voce -10 marks, Project report- 40 marks.
13. Report should be submitted in the 5th Semester.
14. Expected outcome of the internship training is given separately
SEMESTER – V
PART V - EXTENSION ACTIVITIES
Course Code: N7BCM5P29
Every student shall participate compulsorily for period of not less than two years (4
Semesters) in any one of the following programmes.
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.
Camps/programmes in college District/ State/ University activities.
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
67
This grading shall be incorporated in the mark sheet to be issued at the end of the semester.
(Handicapped students who are unable to participate in any of the above activities shall be
required to take a testin the theoretical aspects of any one of the above fields and be graded
and certified accordingly)
SEMESTER VI
PART-III -CORE-14 MANAGEMENT ACCOUNTING
(Common for B.Com, B.Com(CA), B.Com (PA), B.Com (ABA) & B.Com(BPS)
Programmes)
Credits: 4 Course Code: N7BCM6T71
Hours per week: 5 Total Instructional hours: 60
Learning Objective
To impart the knowledge on interpreting various financial statements, preparation of
budgets and decision-making and controlling in business.
UNIT - I (12 Hours)
Management Accounting - Meaning – scope - Objectives and Limitation - Distinction
between Financial accounting and Management accounting - Cost accounting and
Management accounting. Role of Management Accounting in Decision Making - Tools and
Techniques - Functions and Duties of Management Accountant. Analysis and Interpretation
of Financial Statements.
UNIT - II (12 Hours)
Ratio Analysis: Meaning – Objective - Advantages and its limitations - Classification
of ratios. Fund Flow and Cash flow Analysis: Concept of Fund - Meaning of flow of fund –
Objectives - Techniques and preparation of Fund Flow Statement - Uses and Limitation of
Fund Flow Statement.
UNIT - III (12Hours)
Cash Flow Statement: Meaning - Preparation – Uses andLimitations of Cash Flow
Statement. Budget and Budgetary control: Meaning of Budget - Budgetary Control –
Objectives - Merits and Demerits of Budgetary Control - Essentials of Successful Budgetary
Control - Use of Budget in Planning and Control - Types of Budget – Sales Budget –
Production Budget – Cost of Production Budget – Materials Budget – Selling and
Distribution Budget – Cash Budget – Master Budget . (Theory and Problem) Zero Base
Budgeting – Meaning –Advantages and its Limitations ( Theory only)
UNIT - IV (12 Hours)
Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient
features – Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost
volume-profit Analysis – Applications of Marginal costing for Business Decision making.
68
UNIT - V (12 Hours)
Standard Costing and variance analysis - meaning of Standard Cost - Applications of
Standard Costing - Advantages and Limitations of Standard Costing - Establishment of
Standard costing System - Variance analysis. (Material and Labour Variance Only)
Note: Distribution of Marks: 40% Theory & 60% Problems.
Learning Outcome
On the successful completion of this course, the students will be able to provide data
to the management for decision-making in areas like finance, production, sales etc.,
Text Book
1. R.K.Sharma and Shashi K.Gupta, Management Accounting, Kalyani Publishers, New
Delhi, 13th edition, 2014.
Reference Books
1. S.N.Maheswari , Principles of Management Accounting, Sultan Chand and Sons, New
Delhi, 17th revised edition, 2014
2. Khan M Y & Jain P K , Management Accounting, McGraw Hill Education (India) Pvt.
Ltd., New Delhi, 6th edition,2014.
3. A.Murthy & S.Gurusamy , Management Accounting, Vijay Nicle Imprints Pvt.Ltd., New
Delhi, 1st edition, 2013.
4. T.P.Ghosh, Fundamentals of Management Accounting, Excel Books, New Delhi.2009.
Prepared by Verified by
Dr.D.Padma, HOD – B.Com(ABA) Dr.D.Padma, HOD – B.Com(ABA)
SEMESTER – VI
PART-III -CORE-15 INCOME TAX LAW AND PRACTICE – II
(Common for B.Com, B.Com (PA) & B.Com (ABA)B.Com(BPS) Programmes)
Credits: 5 Course Code: N7BCM6T72
Hours per week: 6 Total Instructional hours: 75
Prerequisite: Income Tax Law and Practice -I
Learning Objectives
To impart the knowledge about income tax law and practices in India
UNIT – I (15 Hours)
Administrative, Judicial Authorities of Income Tax- Powers - Duties – Penalties
for offence under IT Act u/s 221,234, 271(A-I)
69
UNIT II (15 Hours)
Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G-Assesment
of individuals – Tax liability
.
UNIT – III (15 Hours)
Assessment of partnership firms including LLP - Assessment of PFAOP- Charging
Provisions &Computation of Taxable Income- Deductions allowed-Computation of Tax
Liability -Assessment of HUF
UNIT – IV (15 Hours)
Assessment of Companies- Scope of Gross Total Income- Taxable Income - Tax
Liability – Concept and Application of Minimum Alternate Tax (MAT) - Assessment of
Charitable Trusts
UNIT – V (15 Hours)
Assessment Procedures – Types of Assessment -collection and recovery of Tax–
Advance payment of Tax, TDS, PAN, TAN, and E-filing.
Note : Distribution of Marks: 40% Theory & 60% Problems.
Learning Outcome
On the Completion of the Course, the students should be able to compute tax
liability of partnership firms, companies, HUFs etc.,
Text Book
1. V.P.Gaur&D.B.Narang ,“Income Tax – Law & Practice” , Kalyani Publishers,
Punjab-141008–* Relevant Assessment Year.
References Books
1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,* Relevant
Assessment Year.
2. Dr.H.C.Mehrotra& Dr. S.P. Goyal, “Direct Taxes law & Practice”,SahityaBhawan.
Publications, Agra.* Relevant Assessment Year.
3. DinkarPagare, “Tax Laws”Somaiya Publication, New Delhi,* Relevant Assessment Year.
4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice”VishwaPublication, New Delhi *
Relevant Assessment Year.
Prepared by Verified by
Dr.I.Siddiq , HOD – B.Com Dr.D.Padma, HOD – B.Com(ABA)
70
SEMESTER VI
PART III – CORE 16- INDIRECT TAXATION
(Common for B.Com, B.Com (PA), B.Com (ABA) Programmes)
Credits:4 Course Code:N7BCM6T73
Hours per week: 5 Total Instruction Hours:60
Learning Objective
To gain knowledge on the principles and provisions relating to indirect taxation and
GST in India
UNIT - I (12 Hours)
Tax system - canons of taxation - Indian tax system - features of indirect tax-
Comparisons of direct and indirect tax - tax evasion and avoidance.
UNIT - II (12 Hours)
Customs duty – basic concepts – types – valuation – customs procedure, import and
export procedure – powers of officers – levy and exemption –- penalties and offences –
Export promotion scheme, EOU – SEZ – Duty drawback.
UNIT - III (12 Hours)
Overview of GST-Implementatin of GST-– Advantages of GST- For State and
Central Government, For Business and Traders, For Consumers – Taxes subsmed in GST.
UNIT - IV (12 Hours)
Comprehensive structure of GST – Centrral GST (CGST) – State GST (SGST) –
Integrated GST (IGST) – Union Territory GST (UTGST) - Liability of the tax payer-
Registration procedure under GST.
UNIT - V ( 12 Hours )
Retuns filing
procedures under GST – Payment procedure under GST – Supply of goods and services –
Input tax/credit – Impact of GST in various sectors – Retail – IT – E-commerce – Food
Service – Real Estate – Financial Services – Petroleum products.
Note: The Syllabus will have 100 % Theory.
Learning Outcome
On successful completion of this course, the students should be well versed in the
basic provisions regarding indirect taxation and GST introduced in India.
Text Book
1. S.S. Gupta (2017) – GST – Laws and Practice, Taxmanns Publications, New Delhi.
71
2. Monish Bhalla (2015) – Commercial GST – The Game Changer – Commercial Law
Publishers (India) Pvt. Ltd, New Delhi.
Reference Books
1. V. Balachandran “Indirect Taxation” Sultan Chand & Kalyani Publishers, 16th edition,
2014.
2. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013
3. Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,
2011.
4. Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai, 2013
SEMESTER – VI
PART-III -ELECTIVE – A2: INSURANCE LAW
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM6T54A
Hours per week: 5 Total Instructional hours: 60
Learning Objective: To provide good understanding regarding Insurance and its uses
UNIT- I (12 Hours)
Insurance- Meaning, Nature, Significance- Principles-Re-Insurance-Double
Insurance- Nationalisation Vs Privatisation of Insurance business-Insurance Regulatory
and Development Authority Act-Recent developments in the Insurance sector.
UNIT- II (12 Hours)
Types of insurance - General insurance - Accident and Motor insurance - Nature,
Disclosure, Contribution-Claims and Recovery
UNIT- III (12 Hours)
Life insurance –Nature - Classification of Policies – Annuities - Selection of Risk
Calculation of Premium and Surrender Value
UNIT –IV (12 Hours)
Marine and Fire Insurance –Nature -Kinds of Policies –Policies Conditions –
Premiul Calculations
UNIT –V (12 Hours)
Nature-Risk analysis-Planning Control and Transfer of Risk-Administration of
companies‘ properties and provisions of adequate security arrangements-Deposit and
Credit Insurance-Nature, Terms and Conditions regarding claims and recoveries
Prepared by Verified by
Dr.D.Padma (HOD), B.Com (ABA) Dr.C.Boopathi, HOD, B.Com(PA)
72
Learning Outcome
After the successful of the course the students should have the thorough practical
knowledge on Insurance
Text Book:
1. M.N. Mishra, “Insurance Principles and Practice”, Sulchand chand & Company Ltd., 21st
Edition, 2014.
2. G.L.Banka, “Innovative theory of Risk Management & Insurance”, Shreenivas
Publications 1st Published 2012.
Reference Books
1. P.Periyasamy, “Principles and Practice of Insurance”, Himalaya Publishing Delhi, 1st
Edition, 2011.
2. G.S Panda , “Principles and Practice of Insurance”, Kalyani Publishing House,
Edition, 2006.
3. S.Arunajatesan, T.R. Viswanathan, “Risk management and Insurance”, Maemillan
publishers,2009.
4. Board of Editors, “Insurance Law and Regulation, The ICFAI University Press,
Hyderabad, Edition 1, 2002.
SEMESTER – VI
PART-III - ELECTIVE – B2: E-COMMERCE
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM6T74B
Hours per week: 5 Total Instructional hours: 60
Learning Objective:
To make the students inculcate knowledge on E-Commerce concepts in the present IT
world.
UNIT-I (12 Hours)
E - Commerce : Meaning - Classification of E-Commerce - Advantages and Issues
in E-Commerce - E-Commerce Business Models - M - Commerce: Meaning - Wireless
Technology - Wireless LAN - Wireless Application Protocol
UNIT-II (12 Hours)
EDI and B2B : Defining B2B - Merits and Demerits of B2B - Difference
between B2B and B2C - Supply Chain Management and B2B - B2B Models - B2B
tools - EDI : Meaning - Architecture of EDI - Process of EDI - Benefits and
Limitations of EDI.
Prepared by Verified by
V.Meera, Assistant Professor - B.Com Dr.I.Siddiq , HOD – B.Com
73
UNIT –III (12 Hours)
Consumer Oriented Electronic Commerce: Consumer Oriented Applications-Mercantile
Process Models - Mercantile Models From the Consumers Perspective- Mercantile
Models from the Merchants Perspective.
UNIT-I (12 Hours)
E-Security: Security in Cyber Space - Designing for security - Risk
Affordability - Kinds of Threats - Client and Server Security Threats - Hackers - The
Virus - Security Protection and Recovery.
UNIT-V (12 Hours)
E - Payment System : E – Money – Requirement for Internet based payment-
Types of E - Payment System : Credit card - Debit card - Smart Card - E - Wallet -
Electronic Fund Transfer - Automated Clearing house.
Learning Outcome:
On successful completion of this course, the student should get complete Knowledge
on E-commerce and Real World and Cyberspace problem awareness.
Text Book:
1. Elias M.Awad, “Electronic Commerce”, Published by dorling Kindersley (India ) Pvt
Ltd. New Delhi, Indiai, 3rd Edition, 2007.
Reference Books:
1. Ravi Kalakota &Andrew B.Whinston, “Frontiers of Electronic Commerce”, Dorling
Kindersley (India) Pvt.Ltd, Pearson Education, 2013.
2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”,Tata McGraw
Hill Publishing, New Delhi, 2009.
3. Bharat Bhasker, “Electronic Commerce”, Tata McGraw Hill Publishing Company Limited,
New Delhi, 2001.4th Edition.
4. Puja Walia Mann Nidhi, “E-Commerce”, MJP Publishers, Chennai, 2013.
Prepared by Verified by
C.Kothai Andal, Assistant Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)
74
SEMESTER – VI
PART-III - ELECTIVE – B3: SUPPLY CHAIN MANAGEMENT
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM6T54C
Hours per week: 5 Total Instructional hours: 60
Learning Objective:
To create awareness about the supply chain activities taken in order to deliver the
goods
UNIT- I (12 Hours)
Supply Chain Management – Global Optimisation – importance – key issues – Inventory
management – economic lot size model. Supply contra cts – centralized vs. decentralized
system
UNIT -II (12 Hours)
Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on
grocery industry – retail industry – distribution strategies
UNIT- III (12 Hours)
Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer
– supplier partnership – advantages and disadvantages of RSP – distributor Integration
UNIT- IV (12 Hours)
Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy
decision – e-procurement – frame work of e-procurement
UNIT- V (12 Hours)
Dimension of customer Value – conformance of requirement – product selection – price and
brand – value added services – strategic pricing – smart pricing – customer value measures
Learning Outcomes:
On successful completion of the course the students should have a clear idea of the
systems and values of supply chain and have learnt the tools and techniques for effective
supply chain management
Text Book:
1. Rushton, A., Oxley, J &Croucher, P, “Handbook of Logistics and Distribution
Management”, Kogan Page, 2nd Edition , 2007.
Reference Books:
1. Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith, “Designing and
managing the supply chain concepts, strategies and case studies”, 3rd Edition, 2008.
75
2. Irwin, “Designing and Managing the Supply Chain: Concepts, Strategies and Case
Studies”, McGraw Hill.2006.
3. R.B. Handfield and E.L. Nochols, “Introduction to Supply Chain Management”, Prentice
Hall, 2006.
4. Sunil Chopra and Peter Meindel, “Supply Chain Management: Strategy, Planning and
Operation”, Prentice Hall of India, 3rd Edition, 2013.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
SEMESTER – VI
PART-III - ELECTIVE – C1: INDUSTRIAL LAW
(Common for B.Com, B.Com (CA) & B.Com (PA) Programmes)
Credits: 5 Course Code: N7BCM6T55A
Hours per week: 6 Total Instructional hours: 75
Learning Objective:
To provide good understanding of the role of Industries, Regulations and
Development
UNIT –I (15 Hours)
Factories Act 1948 – Provisions relating to Health, Safety and Welfare – Employment
of child and young men – Adult workers –Women workers
UNIT –II (15 Hours)
Industrial Disputes Act 1947 – Provision Relating to strike, lockout and
retrenchment. Layoff – closure – Machinery to solve dispute
UNIT- III (15 Hours)
Trade unions Act 1926 – Definitions registration - Rights and Privileges –
cancellations of registration – Political fund – Payment of Wages Act 1926 – Permissible
deductions – Time and Mode of payment
UNIT- IV (15 Hours)
Payment of Bonus Act 1965-Meaning of Gross profit- computation of available and
allocable surplus – eligibility for bonus – Minimum & Maximum bonus – exemption –
applicability of the act – Employees State Insurance Act 1948 – Definition – Medical mode
– Purpose for which funds can be spent – Benefit.
UNIT- V (15 Hours)
The Minimum wages Act 1948 – Workmen‘s Compensation Act 1923 – Employers
liability & non-liability - Partial - Permanent- Total Disablement – Accusation diseases.
76
Learning Outcome:
After the successful of the course the students should have the thorough knowledge
on the Industries.
Text Book:
1. N.D.Kapoor, “Elements of Industrial Law”, Sultan Chand &Sons, New Delhi, 35th
Edition, 2013
REFERENCE BOOK:
1. N. D Kapoor, “Mercantile Law”, Sultan Chand &Sons, New Delhi, 35th Edition,2014
2. Kulshrestha D K, “Industrial law, Lakshmi Narain Agarwal, New Delhi, Edition 1, 2003.
3.K.M.Pillai, “Labour and Industrial Law”’ Allahabad Law Agency-Faridabad, Edition 10,
2005
4. Gogna PPS, “A Textbook of Business and Industrial Laws”, S.Chand & co Ltd, New
Delhi, Edition 1, 2007.
Prepared by Verified by
V.Meera, Assistant Professor - B.Com Dr.I.Siddiq, HOD – B.Com
SEMESTER – VI
PART-III - ELECTIVE – C2: ENTERPRISE RESOURCE PLANNING
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM6T55B
Hours per week: 6 Total Instructional hours: 75
Learning Objectives: To know the strategic importance of Enterprise Resource Planning.
UNIT-I (15 Hours)
ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related
Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining,
OLAP, SCM, CRM, GIS, PLM, EDI and EFT.
UNIT-II (15 Hours)
THE BUSINESS MODULES: Business modules in an ERP Package, FICO,
Manufacturing, Human Resources, Plant Maintenance, MM Module, Quality Management,
Sales and Distribution.
UNIT-III (15 Hours)
The ERP Market: ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards,
Oracle, QAD, SSA.
77
UNIT-IV (15 Hours)
ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology,
Hidden Costs, Organizing the Implementation, Vendors, Consultants and Users, Contracts
with Vendors, Consultants and Employees, Project Management and Monitoring.
UNIT-V (15 Hours)
ERP – Present And Future: Turbo Charge the ERP System, EIA, ERP and E-
Commerce, ERP and Internet, Future Directions in ERP.
Learning Outcomess:
To know the basics of ERP
To understand the key implementation, issues of ERP,
To know the business modules of ERP,
To be aware of some popular products in the area of ERP,
To appreciate the current and future trends in ERP.
Text Book:
1. Alexis Leon, “ERP Demystified”, Tata McGraw Hill, 2nd Edition 2011.
References Books:
1. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource
Planning”, Thompson Course Technology, USA, 1st Edition, 2011.
2. Vinod Kumar Garg and Venkitakrishnan N K., “Enterprise Resource Planning –
Concepts and Practice”, 1st Edition, 2011.
3. Rahul. V. Altekar, “Enterprisewide Resource Planning Theory and Practice” Prentice
Hall of India Pvt Ltd, 3rd Print 2005.
4. S. Parthasarathy “Enterprise Resource Planning (ERP) – A Managerial and Technical
Perspective” New Age International (P) Ltd Publishers, First Edition – 2007.
Prepared by Verified by
K.Jayaprakash, Assistant Professor, B.Com(CA)
vfgB.Com
Dr.N.Chitra, HOD – B.Com(CA)
SEMESTER – VI
PART-III -ELECTIVE - C3: HUMAN RESOURCE MANAGEMENT
(Common for B.Com, B.Com (PA) & B.Com (CA) Programmes)
Credits: 5 Course Code: N7BCM6T55C
Hours per week: 6 Total Instructional hours: 75
Learning Objective:
To understand personnel management and its influence on organization. To learn
theories and concepts in human resource management.
78
UNIT- I (15 Hours)
Human resource management -Meaning –Features – Objectives and significance of
HRM – Role of HRM in corporate strategic management – HRM functions – Development of
HRM
UNIT -II (15 Hours)
Human resource planning – Job analysis – Job description - Selection & Recruitment
– Recruitment practices in India - Interview – Placement Training methods – Promotion
UNIT- III (15 Hours)
Performance appraisal – methods – Job evaluation – Job satisfaction – Determinants
of job satisfaction and morale – Motivation –Theories of motivation – Determinants of
personality
UNIT -IV (15 Hours)
Leadership – leadership theories - Organization conflict - Conflict management –
Group dynamics
UNIT -V (15 Hours)
Discipline – Acts of indiscipline – Grievance – Grievance management – Industrial
disputes – Causes – Settlement of industrial disputes
Learning Outcomess:
On successful completion of the course the students are expected to know the HRM
practices followed in industries and develop their leadership skills.
Text Book:
1. L.M.Prasad,―Human ResourceManagement‖, SulltanChand&Sons, 3rd
edition
2010, reprint2014.
Reference Books:
1. C.B.Gupta, “HumanResource Management”,Sulltan Chand &Sons,15th
Edition
2014.
2. C.B.Memoria,S.V.Gankar,“PersonnelManagement”,HimalayaPublishing,Delhi
30 th Edition, 2014.
3. P.C.Tirupathi,“PersonnelManagement&IndustrialRelations”,SulltanChand&Sons,
20th
Edition, 2013.
4. P. G. Aquias “Human Resource Management Principles and Practice”, Vikas
Publishing House Pvt Ltd., Edition 2006.
Prepared by Verified by
Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)
79
SEMESTER – VI
PART-IV-SKILL BASED COURSE -6
COMMERCE PRACTICAL –II
Credits: 2 Course Code: N7BCM6P66
Hours per week: 3 Total Instructional hours: 30
Learning Objective:
To enable the students to understand the organization structure, Fundamentals of
various Forms and also to get awareness about usage of social networkings.
Organization Chart
Prepare an organization chart for a public limited company
Curriculum vitae
Prepare curriculum vitae to apply for the post of accounts manager.
Pan card
Fill up the Pan Card Application Form
Online Transactions
Visit the website relating to online reservation. Collect and present the information relating
- Online railway ticket reservation
- Online airways ticket reservation
Visit the Social networking Websites and make a purchase order
Filing of Return
Computation of tax liability and Filling of Form 16
Note: The Syllabus will have 100 % Practical.
Learning Outcomess:
On successful completion of this course, the student should be well exposure to usage
of social networkings and various forms, materials associated with Individual, Firm and a
company
Prepared by Verified
by P.Senthilkumar,Assistant Professor - B.Com Dr.I.Siddiq, HOD – B.Com
80
------------------------------------------------------------------ c. CURRICULUM STRUCTURE OF UG PROGRAMS
81
1.
2. Or Or
3.
4.
EXTRA CREDIT COURSES
5.
CURRICULUM STRUCTURE OF B.COM PROGRAM
2017 – 18 Batch onwards)
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
Basic English for
Competitive
Examinations - II
Mathematics for Competitive Examinations
Yoga
82
------------------------------------------------------------------ 2. Autonomous Examinations Rules and
Regulations
83
--------------------------------------------------------------------------------------------------------
d. EXAMINATION PATTERN UNDER
AUTONOMY
84
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
Inbuilt Choice [Either / Or]
(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
Syllabus : First Two Units
Working Days : On completion of 30 working days, approximately
Duration : Two Hours
Max. Marks : 50
85
Question Paper Pattern
Section A
Attempt all questions (three each from both units)
06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B
Attempt all questions (two each from both units)
04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24
Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)
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,
Basic English for Competitive Examinations-II)
Syllabus : Third & Fourth Units
Working Days : On completion of 60 working days, approximately
Duration : Two Hours
Max. Marks : 50
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
Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)
86
Second Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics
Syllabus : Third and Fourth Units
Working Days : On completion of 60 working days, approximately
Duration : Two Hours
Max. Marks : 50
Section A
Attempt all questions (three each from both units)
06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B
Attempt all questions (two each from both units)
04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24
Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)
Model Examinations for courses except Part-I and II, Businss Mathematics and
Statistics
And Part IV-Non Major Elective:( Basic English for Competitive Examinations-I,
Basic English for Competitive Examinations-II)
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
15 questions – each carrying one mark 15 X 01 = 15
Multiple Choice
Section B
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying four marks 05 X 04 = 20
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions - each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)
87
Model Examination for Part-I and II, Businss Mathematics and Statistics
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying four marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions - each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
(Reduce these marks to a maximum of 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)
88
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
______
Total - For a maximum of 40 Marks
______
89
The calculation procedure of internal assessments marks for Commerce Practical
examinations are based on the following criteria. The assessment is for 40 marks of each
practical course.
a. Record - For a maximum of 10 Marks
b. Model Examinations - For a maximum of 10 Marks
c. Average Lab performance - For a maximum of 10 Marks
d. Regularity and Puncuality - For a maximum of 10 Marks
______
Total - For a maximum of 40 Marks
______
For External evaluation examination
a. Record -For a maximum of 10 Marks
b. For Logical representation and result -For a maximum of 50 Marks
______
Total - For a maximum of 60 Marks
______
The calculation procedure of internal assessments marks for practical examinations are
based on the following criteria. The assessment is for 20 marks of each practical course.
a. Record - For a maximum of 4 Marks
b. Average of Two Cycle tests - For a maximum of 5 Marks
c. Model Examinations - For a maximum of 5 Marks
d. Average Lab performance - For a maximum of 6 Marks
_________
Total - For a maximum of 20 Marks
_________
The Internal assessments marks for project evaluation is based on the following criteria.
The assessment is for 40% marks of each project / internship course.
a. I Review - For a maximum of 10%
b. Pre-Final review - For a maximum of 15%
c. Final review - For a maximum of 15%
______
Total - For a maximum of 40%
______
90
The calculation procedure of internal assessments marks for practical
examinations are based on the following criteria. The assessment is for 20 marks of each
practical course.
a. Record - For a maximum of 4 Marks
b. Average of Two Cycle tests - For a maximum of 5 Marks
c. Model Examinations - For a maximum of 5 Marks
d. Average Lab performance - For a maximum of 6 Marks
_________
Total - For a maximum of 20 Marks
_________
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
91
EXTRA CREDIT COURSE
Marks will be converted to Grades for Extra credit courses as given below for UG
programmes
S.No Marks Grade
1 90-100 O-Outstanding
2 75-89 D-Distinction
3 60-74 A - Very Good
4 50-59 B- Good
5 40-49 C- Average
6 Less than 40 R- Reappear
Marks will be converted to Grades for Extra credit courses as given below for PG
programmes
S.No Marks Grade
1 90-100 O-Outstanding
2 75 -89 D-Distinction
3 70-74 A-Very Good
4 60-69 B- Good
5 50-59 C- Average
6 Less than 50 R- Reappear
Evaluation system for Part-IV Non Major Elective Course
(Basic English for Competitive Examinations-I,
Basic English for Competitive Examinations-II)
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
Syllabus : First Two Units
Working Days : On completion of 30 working days, approximately
Duration : Two Hours
Max. Marks : 50
92
Question Paper Pattern
Section A
Attempt all questions (twenty five each from both units)
100 questions – each carrying half mark 50 X 01 = 50
Second Internal Assessment Test
Syllabus : Third and Fourth Units
Working Days : On completion of 65 working days approximately,
Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A
Attempt all questions
06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B
Attempt all questions (two each from both units)
04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24
Inbuilt Choice [Either / Or]
Model Examinations
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th working day to 90th working day.
Duration : Three Hours
Max. Marks : 75
93
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark1 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
The question paper pattern given below shall be followed for Part IV-Non Major
Elective: Basic English for Competitive Examinations-II for all UG programs. There is
no internal mark for this course
First Internal Assessment Test
Syllabus : First Two Units
Working Days : On completion of 30 working days, approximately
Duration : Two Hours
Max. Marks : 50
Question Paper Pattern
Section A
Attempt all questions (twenty five each from both units)
100 questions – each carrying half mark 50 X 01 = 50
Second Internal Assessment Test
Syllabus : Third and Fourth Units
Working Days : On completion of 65 working days approximately,
Duration : Two Hours
Max. Marks : 50
94
Question Paper Pattern
Section A
Attempt all questions (from Unit III)
40 questions – each carrying half mark 20 X 01 =20
Multiple Choice
Section B
Attempt all questions (from Unit IV)
06 questions – each carrying five marks 06 X 05 = 30
Inbuilt Choice [Either / Or]
Model Examinations
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th working day to 90th working day.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions (from Unit I,II & III)
40 questions – each carrying one mark 40 X 01 = 40
Multiple Choice
Section B
Attempt all questions ( from Unit IV & V)
05 questions – each carrying five marks 07X 05 = 35
3. External Examinations:
The external examinations for theory courses will be conducted for 75 % marks, for
all UG and PG degree programs. The external theory examinations will be conducted only
after the completion of 90 working days in each semester.
Normally, the external practical examinations will be conducted before the
commencement of theory examinations. Under exceptional conditions these examinations
may be conducted after theory examinations are over. The external evaluation will be for
60% marks of each practical course.
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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
Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
15 questions – each carrying one mark 15 X 01 = 15
Multiple Choice
Section B
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying four marks 05 X 04 = 20
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
End Semester Examination for Part-I and II, Businss Mathematics and Statistics
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions – each carrying four marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
05 questions - each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
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End Semester Examination
Part IV-Non Major Elective: Basic English for Competitive Examinations-I
Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
End Semester Examination
Part IV-Non Major Elective: Basic English for Competitive Examinations-II
Syllabus : All Five Units
Working Days : On completion of a minimum of 90 working days.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions (from Unit I,II & III)
40 questions – each carrying one mark 40 X 01 = 40
Multiple Choice
Section B
Attempt all questions ( from Unit IV & V)
05 questions – each carrying five marks 07 X 05 = 35
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For Practical examination without coding, 60% of External assessment marks
can be distributed in the following pattern.
a. Record - For a maximum of 12 Marks
b. Algorthim (2) - For a maximum of 24 Marks
c. Execution & Output(2) - For a maximum of 24 Marks
__________
Total - For a maximum of 60 Marks
__________
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
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.
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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
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
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8.5 and above but below 9.0 D++
First Class with Distinction * 8.0 and above but below 8.5 D+
7.5 and above but below 8.0 D
7.0 and above but below 7.5 A++
First Class 6.5 and above but below 7.0 A+
6.0 and above but below 6.5 A
5.5 and above but below 6.0 B+ Second Class
5.0 and above but below 5.5 B
4.5 and above but below 5.0 C+ # Third Class
4.0 and above but below 4.5 C #
0.0 and above but below 4.0 U Re-appear
“*” The candidates who have passed in the first appearance and within the prescribed
semester of the Programme (Major, Allied: and Elective Course alone) are eligible.
“#” Only applicable to U.G. Programme
Σn Σi Cni Gni
CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------
Σn Σi Cn i
Sum of the multiplication of grade points by the credits
of the entire program
CGPA= -----------------------------------------------------------------------------------------------------
Sum of the Courses of entire Program
In order to get through the examination, each student has to earn the minimum marks
prescribed in the internal (wherever applicable) and external examinations in each of the
theory course, practical course and project viva.
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:
100
S.No Program Passing Minimum in Percent
External (75) Aggregate (100)
1 UG Degree 40% (30) 40% (40)
2 PG Degree 50% (38) 50% (50)
However, the passing minimum marks may vary depending up on the maximum
marks of each course. The passing minimum at different levels of marks is given in the
following table:
S.
No
UG & PG
Maximum Marks Passing minimum for UG Passing minimum for PG
Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%
1 25 75 100 - 30 40 - 38 50
2 50 150 200 - 60 80 - 75 100
3 40 60 100 - 24 40 - 30 50
4 80 120 200 - 48 80 - 60 100
5 80 20 100 - 8 40 - 10 50
6 160 40 200 - 16 80 - 20 100
7 15 60 75 - 24 30 - 30 38
8 50 - 50 20 - 20 25 - 25
9 - 50 50 - 20 20 - 25 25
10 - 75 75 0 30 30 - - -
7. Reappearance:
The students having arrears shall appear in the subsequent semester (external)
examinations compulsorily. The candidates may be allowed to write the examination in the
same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the
examination in the revised / current syllabus depending on various administrative factors.
There is no re-examination for internals.
8. Criteria for Ranking of Students:
1. Marks secured in all the courses will be considered for PG Programs and marks secured
in Core: and Allied: courses (Part-III) will be considered for UG programs, for ranking of
students.
2. Candidate must have passed all courses prescribed chosen / opted in the first attempt
itself.
3. Improvement marks will not be considered for ranking but will be considered for
classification.
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9.External Examination Grievances Committee:
Those students who have grievances in connection with examinations may represent
their grievances, in writing, to the chairman of examination grievance committee in the
prescribed proforma. The Principal will be chairman of this committee.
……………………………………………………………………………………….…………
…………………………………………………………………………………………………
……………………………………………………………………………………….…………
102
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e. STUDENTS GRIEVANCE FORM
103
SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)
THIPPAMPATTI, POLLACHI - 642 107
Student Grievance Form
Date:
Place:
From
Register No : ………………………………………......,
Name : ………………………………………......,
Class : …………………………………………...,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
To
The Principal / Examination-in-charge,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Through: 1. Head of the Department,
Department of ……………….……….,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
2. Dean of the Department
Faculty of ……………………………….,
Sree Saraswathi Thyagaraja College,
Pollachi – 642 107.
Respected Sir / Madam,
Sub: ……………………………………………………………………………… - reg.
NATURE OF GRIEVANCE:
……………………………………………………………………………………….…………
…………………………………………………………………………………………………
…………………………………………………………………………
Thanking you,
Yours Truly,
Signature
Forwarded by:
1. HOD with comments / recommendation
………………………………………………………………………………………................
2. Dean with comments / recommendation
………………………………………………………………………………………................
3. Signature and Directions of the Principal
………………………………………………………………………………………................
4. Controller of Examinations:
………………………………………………………………………………………................