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Syllabus for
B.Com (Applied Business Accounting)
2017– 2018 Batch
Knowledge Wisdom Compassion
SREE SARASWATHI THYAGARAJA COLLEGE An Autonomous, NAAC Re-Accredited with 'A' Grade, ISO – 9001:2008 Certified Institution,
Affiliated to Bharathiar University, Coimbatore, Approved by AICTE for MBA/MCA and by UGC
for 2(f) & 12(B) status,
Thippampatti, Palani Road, Pollachi - 642 107, Coimbatore District, Tamil Nadu,
Tel.: 04259-266008, 266550, Tele Fax: 04259-266009,
Email: [email protected], Website: www.stc.ac.in
PERSONAL MEMORANDA
1. Register Number :
2. Name :
3. Class :
4. Father’s Name and Occupation :
5. Permanent Residential Address : -----------------------------------------
…………………………………………
…………………………………………
PIN
………………………………………
6. Residential Phone No : STD Code ……………………………..
: Phone No……………………………....
: Mobile No……………………………..
7. Temporary Address :------------------------------------------------
…………………………………………
…………………………………………
8. Temporary Phone No : STD Code ……………………………..
: Phone No……………………………....
: Mobile No……………………………..
9. Day Scholar / Hosteller :
10. Blood Group :
INDEX
Page No
1. Scheme of Examinations & Syllabus
a. Scheme of Examinations 1-5
b. Semester-wise Syllabus 6-75
2. Autonomous Examinations Rules and Regulations
a. Examination Regulation 76-94
b. Grievance Form 95
B.Com (ABA) DEGREE PROGRAM
PROGRAM OBJECTIVES
The Major objectives of the B.Com (Applied Business Accounting) are to prepare students:
1. To create Full-fledged Accounting and Finance Professionals
2. To gain practical experience through compulsory Institutional /Professional
Training at all the semesters in various firms and institutions.
3. To elevate as Finance Managers, Finance Advisors, Business Advisors, Finance
Controllers, and Finance Directors.
4. To pursue professional courses like ACA, ACMA and ACS concurrently
PROGRAM OUTCOMES
The students who have undergone the B.Com (Applied Business Accounting)
1. will have a skill to apply knowledge of accounting and finance in various firms
and industries.
2. will have an ability to serve as Finance Managers, Finance Advisors, Business
Advisors, Finance Controllers, and Finance Directors.
3. will have prospective to become Full-fledged Accounting and Finance
Professionals for MSME.
4. will be able to excel as the Professionals of ACA, ACMA and ACS
5. will have a practical knowledge in Auditing methods, Accounting procedures,
Share market process and Business operations learned through compulsory
Institutional / Professional training.
6. will have comprehensive subject knowledge enhanced through professionally
qualified teachers, finance experts teaching.
1. SCHEME OF EXAMINATION AND SYLLABUS
1
SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.COM (APPLIED BUSINESS
ACCOUNTING) (CBCS)
FOR THE STUDENTS ADMITTED FROM 2017—2018 ONWARDS
BATCH CODE: N7 MEDIUM OF INSTRUCTION: ENGLISH
PROGRAMME CODE: BAB S. NO
SPL
COURSE CODE
SEM
PART TYPE COURSE HRS CRED
ITS INT EXT TOTAL
1 A N7BAB1T51-A/ N7BAB1T51-B/ N7BAB1T51-C/ N7BAB1T41-D
I I Language-I
Tamil- I/ Hindi – I/ Malayalam – I/ French - I
6 3 25 75 100
2 Z N7BAB1T62 I II Language-II
English for Enrichment-I 6 3 25 75 100
3 Z N7BAB1T73 I III Core- 1 Financial Accounting-I 5 5 25 75 100
4 Z N7BAB1T74 I III Core- 2 Business Organisation and Management
5 4 25 75 100
5 Z N7BAB1R25 I III Core-IT-1 Institutional Training-Cum-Report #
0 1 0 50 50
6 Z N7BAB1T66 I III Allied-1 Managerial Economics 6 5 25 75 100
7 Z N7BAB1T27 I IV Foundation Course-I
Environmental Studies 2 2 50 0 50
8 Z I IV Yoga - - - - -
TOTAL 30 23 175 425 600
9 A N7BAB2T51-A/ N7BAB2T51-B/ N7BAB2T51-C/ N7BAB2T41-D
II I Language-I
Tamil- II/ Hindi –II/ Malayalam – II/ French - II
6 3 25 75 100
10 Z N7BAB2T62 II II Language-II
English for Enrichment-II 6 3 25 75 100
11 Z N7BAB2T73 II III Core- 3 Financial Accounting –II 5 5 25 75 100
12 Z N7BAB2T74 II III Core- 4 Business Law 5 4 25 75 100
13 Z N7BAB2R45 II
III Core-PTR-1
Professional Training-Cum-Report *
0 1 0 50 50
14 Z N7BAB2T76 II
III Allied-2 Business Mathematics and Statistics
6 5 25 75 100
15 Z N7BAB2T67 II
IV Foundation Course-II
Value Education and
Human Rights
2 2 50 0 50
16 Z N7BAB2P58 II IV Yoga - 1 50 0 50
TOTAL 30 24 225 425 650
2
S. NO
SPL
COURSE CODE
SEM
PART
TYPE COURSE HRS CRED
ITS INT EXT TOTAL
17 Z N7BAB3T71 III III Core- 5 Financial Accounting-III 6 5 25 75 100
18 Z N7BAB3T72 III III Core- 6 Company Law 6 4 25 75 100
19 Z N7BAB3T73 III
III Core- 7 Principles and Practices of Marketing
4 4 25 75 100
20 Z N7BAB3R24 III
III Core- IT-2
Institutional Training-Cum-Report #
0 1 0 50 50
21 Z N7BAB3T75 III III Allied-3 Financial Management 5 5 25 75 100
22 Z
N7BAB3P76 III
IV
Skill Based Course - 1
MS Office and Accounting Package
4 2 40 60 100
23 Z
N7BAB3T77 III
IV
Skill Based Course - 2
Business Communication
3 2 10 40 50
24 A
N7BAB3T58A/ N7BAB3T58B/ N7BAB3T78C
III
IV
Non-Major Elective-1
Basic Tamil – I / Advanced Tamil – I / Basic English for Competitive Examinations-I
2 2 0 75 75
TOTAL 30 25 150 525 675
25 Z N7BAB4T71
IV III Core-8 Advanced Corporate Accounting
6 4 25 75 100
26 Z N7BAB4T72
IV III Core-9 Banking Theory Law and Practice
5 4 25 75 100
27 Z N7BAB4R43
IV III Core- PTR-2
Professional Training-Cum-Report *
0 1 0 50 50
28 Z N7BAB4T74
IV III Allied-4 Project Appraisal and Management
6 5 25 75 100
29 Z
N7BAB4T75
IV IV
Skill Based Course - 3
Industrial and Labour Law
6 2 10 40 50
30 Z
N7BAB4T76
IV IV
Skill Based Course - 4
Investment Analysis and Portfolio Management
5 2 10 40 50
31 A
N7BAB4T57A
N7BAB4T57B
N7BAB4T77C IV IV
Non-
Major
Elective
-2
Basic Tamil – II /
Advanced Tamil – II/
Basic English for
Competitive Examinations-
II
2 2 - 75 75
32 Z N7BAB4T68 IV IV
EXTRA
CREDIT
COURS
E
Mathematics for
Competitive Examinations
@@
4
@@
2
@@
100
@@
- 100
@@
TOTAL
30+
4@@
20+
2@@
95+
100@
@
430 525+
100@@
3
S. NO
SPL
COURSE CODE
SEM
PART TYPE COURSE HRS CRED
ITS INT EXT TOTAL
33 Z N7BAB5T71 V III Core-10 Cost Accounting 5 4 25 75 100
34
Z N7BAB5T72 V III Core- 11 Income Tax Law and Practice – I
6 5 25 75 100
35 Z N7BAB5T63
V III Core- 12 Human Resource Management & Organisational Behaviour
6 4 25 75 100
36 Z N7BAB5R24
V III Core-IT-3 Institutional Training-Cum-Report #
0 1 0 50 50
37 A
N7BAB5T65A/ N7BAB5T65B/ N7BAB5T65C
V III Elective-1
Financial Reporting/ Advertisement and Salesforce management/ Financial Markets
7 5 25 75 100
38 Z N7BAB5T76
V IV Skill Based Course - 5
Information Security and System Control
6 2 10 40 50
39 A
N7BAB5P27
V V Extension Activities
NSS/Sports
Grade System
TOTAL 30 21 110 390 500
40 Z N7BAB6T71 VI III Core- 13 Management Accounting 5 4 25 75 100
41 Z N7BAB6T72
VI III Core - 14 Income Tax Law and Practice – II
6 5 25 75 100
42 Z N7BAB6T73 VI III Core – 15 Indirect Taxation 5 4 25 75 100
43 Z N7BAB6R24
VI III Core-IT-4 Institutional Training-Cum-Report #
0 1 0 50 50
44 Z N7BAB6R45
VI III Core-CSV-1
Comprehensive Subject Viva-Voce
0 1 0 50 50
45 A
N7BAB6T76A/ N7BAB6T66B/ N7BAB6T66C
VI III Elective-2
Auditing and Assurance/ Export Marketing/ Working Capital Management
5 5 25 75 100
46 A
N7BAB6T77A/ N7BAB6T67B/ N7BAB6T77C
VI III Elective-3
Business Analysis and Valuation / Brand Management/ Personal Financial Planning
6 5 25 75 100
47 Z N7BAB6T78
VI IV Skill Based Course - 6
Enterprise Resource Planning
3 2 10 40 50
TOTAL 30 27 135 515 650
GRAND TOTAL 140+2 (Extra Credit
)
890+
100@@
2710
3600+ 100@@ (Extra Credit)
4
# Institutional Training-Cum-Report – 120 Hours per semester
* Professional Training – Cum – Report – 1 Month.
@@ Extra Credit course conducted during the special hours and Marks will be converted into grades.
CLASSIFICATION OF TOTAL CREDITS:
S.No Type No. of Courses Credits
01 Languages 2 6
02 English 2 6
03 Core 22 72
04 Allied 4 20
05 Electives 3 15
06 Skilled based Course 6 12
07 Non-Major Electives 2 4
08 Environmental Studies 1 2
09 Value Education and Human Rights 1 2
10 Yoga 1 1
11 Extension Activities 1 Grade System
Total Credits 140
S.No Type No. of Courses Credits
12 Extra Credit Course – Mathematics for
Competitive Examinations
1 Grade System
5
EXPANSION FOR THE TITLES
S.NO Serial Number
SPL Z For Compulsory one and A To X for Alternatives (Shall be Indicated along with
Code Connected by a Hyphen Mark)
CODE Code Number for Each of the Course
SEM I To X For First Semester To Last Semester (Six For UG Programmes And Four / Six /
Ten For PG Programmes)
PART I To V For UG Programmes and Blank Space For PG Programmes
TYPE Nature of the course
COURSE Title of the Paper
HOURS Contact Hours Allocated for Each Course
CREDITS Credit Weightage Allocated for Each Course and Total for Each Programme
INT Maximum Internal Marks Allocated for Each Course
EXT Maximum External Marks Allocated for Each Course
TOTAL Maximum Total Marks Allocated for Each Course
6
SEMESTER-WISE SYLLABUS
SEMESTER- I - Kjy] gUtk]
Credits : 3 gFjp I jkpH] Course Code :N7BAB1T51-A
Hours per Week: 6 Part I Tamil Total Instructional hours- 75
jhs; - I
ghl nehf;fk; (Learning Objective) :
jkpH] ,yf;fpaj;jpy] cs;s neuoj;jd;ik/ epfH;fhy r\f mirt[fs;/ bkhHp eil
Kjypatw]iw vspjpy] tps';fpf; bfhs]Sk] tifapy] Kjy] gUtj]]Jf]fhd ghl']fs]
bjhpt[ bra]ag]gl]Ls]sd.,d;iwa ,yf;fpa';fs; jUk; gilg;g[ mDgtj;jpd;
ePl;rpahfg; bghJf; fl;Liufs;/ ftpij/ rpWfij gilg;gjw;fhd gapw;rpfisa[k]
,g]ghlj]jpl]lk] tH']FfpwJ.
(ftpijfs;/ rpWfijfs;/ ehty;/ ,yf;fpa tuyhW/ ,yf;fzk;(gapw;rp VL))
myF I ftpijfs] gh.nt:15
ghujpahh; - v']fs] jha]
ghujpjhrd; - eP';fns brhy;Y';fs;
fz;zjhrd; - xU fe]jy] Jzpapd] fij
Koaurd] - be"]R bghWf]Fjpy]iyna
ehkf]fy] ftp"h] - fj;jpapd;wp uj;jkpd;wp
jkpHd;gd; - ts;Sthpd; jha; ,we;j ehspy;
rpw;gp - XL XL r']fpyp
K.nkj]jh - fhy]fshy] ele]j fij
mg]Jy] uFkhd] - mtjhuk;
ituKj]J - ek]gpf]if tpij
jkpHr;rp j';fghz;oad; - ,Ug;g[
ry]kh - tpyfpg] nghFk] thH]f]if
iQf]T ftpijfs]
myF II rpWfijfs; gh.nt :16
g[Jikg]gpj]jd] - flt[Sk] fe]jrhkpg]gps]isa[k]
F.mHfphprhkp - md]gspg]g[
b$afhe;jd; - ehd; ,Uf;fpnwd;
Mh;.Nlhkzp - njtfp
g{kzp - bjhiyt[
gl;rp - bgj;j tapW
eh"]rpy] ehld] - Noa g{ Nlw]f
re]jpuh - g{idfs] ,y]yhj tPL
7
myF III ehty; gh.nt :17
K.tujuhrdhh; - fhpj;Jz;L
myF IV ,yf;fpa tuyhW gh.nt : 10
1. ftpij ,yf;fpaj;jpd; njhw;wKk; tsh;r]rpa[k;
2. rpWfijapd; njhw;wKk; tsh;r;rpa[k;
3. ehtypd; njhw;wKk; tsh;r;rpa[k;
myF V ,yf;fzk; gh.nt : 17
gapw;rp VL- ey;y jkpHpy; vGJtJ vg;go>
1. vGj;J khw;wj;jhy; Vw;gLk; gpiHfs;
2. thf;fpa';fspy; Vw;gLk; gpiHfs;
3. ty;ypdk; kpFk;/ kpfh ,l';fs;
4. bky;byGj;J kpFk; ,l';fs;
5. ,yf;fzf; Fwpg;g[
rhpahd brhw;fisf; fz;lwpjy;
ftpij vGJjy;
fojk;/ tpz;zg;gk; tiujy;
khzth; bgWk; jpwd; (Learning Outcome) :
jkpH; ,yf;fpa';fspy; ,f;fhy tifg;ghLfis mwpe;J bfhs;Sjy; kw;Wk; ftpij/
rpWfij vGj KaYk; jd;ik. brhw;fisg ;gpiHapd;wp vGj fw;Wf;bfhz;ldh;.
ghl E}y]fs]
1. ftpijj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL
2015 $^d] gjpg]g[
2. jkpH; ,yf]fpa tuyhW - K.tujuhrd]
rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.
kW gjpg]g[ - 1994.
ghh;it E}y]fs]
1.bfh']Fnjh] thH]f]if - ,. ,uh$khh;j;jhz;ld;
a[idl;bll; iul;lh;!;
67 - gPl;lh;!; rhiy
,uhag;ngl;il/ brd;id -14.
Kjy; gjpg;g[ -2003
2.rpWfijapd] njhw]wKk] - rpl]o rptghj Re]juk]
tsh]r]rpa[k] f;hpah gjpg;gfk;
brd;id
Kjy; gjpg;g[ - 1989.
8
3.jkpHpy; rpWfij gpwf;fpwJ - rp.R.bry;yg;gh
fhyr;RtL gjpg;gfk;
ehfh;nfhtpy;.
2007 gjpg;g[.
4. 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.R.Baby, Asst.Prof.of Tamil Dr.S.Rajalatha, HOD – Tamil Department
SEMESTER- I
Credits: 3 Part I - Hindi I Course Code: N7BAB1T51-B
Total Instructional Hours:75
Prose, Non-detailed Text, Grammar & Translation Books Prescribed:
1. PROSE : NUTHAN GADYA SANGRAH Editor: Jayaprakash
(Prescribed Lessons – only 6)
Lesson 1 – Bharthiya Sanskurthi Lesson 3 - Razia
Lesson 4 – Makreal
Lesson 5- Bahtha Pani Nirmala
Lesson 6 – Rashtrapitha Mahathma Gandhi
Lesson 9 – Ninda Ras.
Publisher: Sumitra Prakashan Sumitravas, 16/4 Hastings Road, Allahabad – 211 001.
2. NON DETAILED TEXT: KAHANI KUNJ.
Editor: Dr.V.P.Amithab. (Stories 1 -6 only)
Publisher : Govind Prakashan Sadhar Bagaar, Mathura, Uttar Pradesh – 281 001.
3. GRAMMAR : SHABDHA VICHAR ONLY
(NOUN,PRONOUN, ADJECTIVE, VERB, TENSE,CASE ENDINGS)
Theoretical & Applied.
Book for reference : Vyakaran Pradeep by Ramdev.
Publisher : Hindi Bhavan, 36,Tagore Town, Allahabad – 211 002.
4. TRANSLATION: English- Hindi only.
ANUVADH ABHYAS – III (1-15 lessons only)
Publisher: DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI -17.
5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III (16- 30)
DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI- 17.
9
SEMESTER- I
Credits: 3 Part I - Malayalam I CourseCode:N7BAB1T51-C
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)
Unit V Expansion of ideas, General Essay and Translation of a simple passage
from English about 100 words) to Malayalam
Reference books:
1. Kavitha Sahithya Charitram –Dr. M. Leelavathi (Kerala Sahithya Academy, Trichur)
2. Malayala Novel Sahithya Charitram – K. M.Tharakan (N.B.S. Kottayam)
3. Malayala Nataka Sahithya Charitram – G. Sankarapillai (D.C. Books, Kottayam)
4. Cherukatha Innale Innu – M. Achuyuthan (D.C. Books, Kottayam)
5. Sahithya Charitram Prasthanangalilude - Dr. K .M. George, (Chief Editor) (D.C. Books,
Kottayam
SEMESTER- I
Credits: 3 Part I - French I Course Code: N7BAB1T41-D
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
10
SEMESTER –I English for Enrichment-I
Credits: 3 Course Code: N7BAB1T62
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 Credit Hours: 15
All The World’s A Stage- William Shakespeare
The Last Leaf – O.Henry
The Lost Child-Mulk Raj Anand
Parts of speech and sentence pattern.
Unit II Credit Hours: 15
I’m Getting Old- Robert Kroetsche
The Gift of the Magi-O.Henry
My Greatest Olympic Prize-Jesse Owens
Voices
Unit III Credit Hours: 15
Gateman’s Gift-R.K.Narayan
The Ant and the Grasshopper-Somerset Maugham
A Poison Tree-William Blake
Narration
Unit IV Credit Hours: 15
La Belle Dame Sans Merci-John Keats
The Postmaster-Rabindranath Tagore
To An Unborn Pauper Child-Thomas Hardy
Tenses
Unit V Credit Hours: 15
Refugee Mother And Child- Chinua Achebe
Reading Comprehension
Advertisement
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, Asst.Prof.of English, Ms.K.Mahalakshmi, Asst.Prof.of English,
11
SEMESTER – I Part-III Core-1 FINANCIAL ACCOUNTING – I
(Common for B.Com, B.Com(PA) & B.Com(ABA)Programmes)
Credits: 5 Course Code: N7BAB1T73
Hours per week: 5 Total Instructional hours: 60
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 & Loss a/c and Balance sheet
(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: Dr.I.Siddiq
Associate Professor - B.Com Verified by: 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: N7BAB1T74 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 : Credit Hours:12
Introduction to Business: Nature of Business – Objectives and functions of business – Business Organisation – Meaning and Definition – Objectives of Business Organisation – Principles of Business Organisation – Nature of Business Organisation-Business Ethics and Social responsibilities of Business.
UNIT - II: Credit Hours:12
Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Hindu Family Business – Joint Stock Company – Co-operative Organisation – Public enterprises and Utilities. Limited Liability partnership-Concept of Micro, Small and Medium Enterprises (MSMEs)-Meaning and Feature-Basics of Start-up India.
UNIT - III : Credit Hours:12 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: Credit Hours:12 Organisation – Nature and importance of organization – Process of Organisation – Organisation
Structure: Line, Staff and Functional – Departmentation – Delegation – Decentralisation - Decision-making – Types of decisions – Decision-making process.
UNIT - V: Credit Hours:12
Staffing-Nature and Functions – Recruitment, Selection, and Training: Controlling – Nature-Significance-Steps -Essentials of effective controlling-Co-ordination.
Note: 100% Theory
LEARNING OUTCOME On Successful completion of this course, the student should have understood the Principles and Concepts of Business and its management.
TEXT BOOK: 1. Y.K. Bhushan, Fundamentals of Business Organisation and Management, Sultan Chand and
Sons, New Delhi, 19th revised edition,2014.
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) Dr.D.Padma (HOD)
14
PART III – INSTITUTIONAL TRAINING-CUM-REPORT
GUIDELINES FOR THE INSTITUTIONAL TRAINING
Credits: 1 Course Code: N7BAB1R25/ N7BAB3R24/
N7BAB5R24/ N7BAB6R24
Institutional Training: 120 Hours
LEARNING OBJECTIVES
1. To give optimum exposure on the practical side of Commerce and Industry.
2. Duration of the institutional training is 120 Hours in the middle of I, III, V and VI Semesters.
3. The department will prepare on exhaustive panel of Institutions, industries and practitioners.
4. The individual student has to identify the institution / industry / practitioners of their choice and
inform the same to the HOD / Staff-in-charge.
5. The students hereafter will be called as Trainees. They should maintain a work diary in which
the daily work done should be entered and the same should be attested by the section in-charge.
6. 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.
7. The trainees should strictly adhere to the rules and regulations and office timings of the
institutions to which they are attached.
8. The trainees have to obtain a certificate on successful completion of the institutional training
from the chief executive of the organization.
9. Monitoring and inspection by staff on a regular basis.
10. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.
11. Report writing manual and format should be prepared by the department.
12. Specimen forms are to be attached wherever it is necessary.
13. Expected outcome of the institutional training is given separately.
*********************************
15
SEMESTER - I
PART III – Allied – 1- MANAGERIAL ECONOMICS [CommonFor B.Com (ABA), B.Com(PA) & B.Com(BPS)]
Credits: 5 Course Code:N7BAB1T66 Hours per week: 6 Total Instructional hours: 75
LEARNING OBJECTIVES To ensure basic understanding of economic concepts and theories.
UNIT - I: Credit Hours:15 Definition - Scope of Managerial economics - Methods of managerial economics-Usefulness of managerial economics - Fundamental concepts of managerial economics-Role and responsibilities of a managerial economist - Goals of a firm.- Demand –Law of demand - Elasticity of demand-Demand forecasting -Types - Methods of forecasting - Features of good forecasting demand
UNIT - II: Credit Hours:15 Production function - Laws of variable proportion-Producer’s equilibrium-Returns to Scale. Cost concepts- cost-output relationship-cost control and cost reduction.
UNIT - III: Credit Hours:15 Market structure and classification – Price - Output determination: Perfect competition-Monopoly-Discriminating monopoly- Monopolistic competition-Duopoly and Oligopoly. Pricing methods - Pricing techniques - Policies.
UNIT - IV: Credit Hours:15 Nature of profit - Accounting and economic profits-Projects from balance sheet point of view Theories of profit -Measurement of profit-Break-even analysis.
UNIT - V: Credit Hours:15 National Income-Inflation and deflation - Business cycle-Monetary and Fiscal policy-Concept of budget - Difference between Internal and External trade - BOT and BOP - Methods to correct adverse balance of payment-Tax-Definition-Difference between direct and indirect taxes. Note: 100% Theory
LEARNING OUTCOME On successful completion, the student should have understood the managerial economics.
TEXT BOOK: 1.M.L.Jhingan and J.K.Stepen-Managerial Economics-Vrindha Publication, 2nd edition,
Reprint 2015.
16
REFERENCE BOOKS
1. G.S.Gupta-Managerial Economics-McGraw hill publications, 2nd
edition, Reprint, 2007. 2. D.M.Mithani-Managerial Economics- Himalaya publications, 7
th edition, Reprint, 2015.
3. Gopalakrshnan-Managerial economics-Himalaya publications, 4th
revised edition, 2012. 4. S.Sankaran-Managerial economics-Margam Publications,5th revised edttion,2015.
Prepared by Verified by
Ms.B.Geetha,
Asst.Prof.of B.Com.,
Dr.I.Siddiq
(HOD) of B.Com
SEMESTER – I PART IV – FOUNDATION COURSE-I
ENVIRONMENTAL STUDIES Course Code: N7BAB1T27
Credits: 2 Total Instructional Hours: 27
Hours Per Week: 2
COURSE OBJECTIVES
To provide knowledge about the natural resources and associated problems, eco systems, bio
diversity and its conservation and environmental pollution.
SKILL SETS TO BE ACQUIRED
On successful completion the students are expected to have the practical exposure to local area
environmental assets, and its uses. Also knows about the polluted site and its causes.
UNIT I: Natural Resources and Associated Problems: Credit Hours:6
Definition, scope and importance - Need for public awareness - Natural resources - Forest
resources: use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams
and their effects on forests and tribal people. Water resources: use and over- utilization of surface
and ground water, floods, drought, conflicts over water, dams- benefits and problems Mineral
resources: Use and exploitation, environmental effects of extracting and using mineral resources,
case studies.
Food resources: world food problems, changes caused by agriculture and overgrazing, effects of
modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies. Energy
resources: growing energy needs, renewable and non-renewable energy sources, use of alternate
sources. case studies. Land resources: land as a resource, land degradation, man induced landslides,
soil erosion and desertification. Role of an individual in conservation of natural resources. .
Equitable use of resources for sustainable lifestyles.
UNIT II: Ecosystems Credit Hours:5
Concept of an ecosystem - Structure and function of an ecosystem. - Producers, consumers and
decomposers. - Energy flow in the ecosystem. - Ecological succession. - Food chains, food webs
and ecological pyramids. - Introduction, types, characteristic features, structure and function of the
following ecosystem: - Forest ecosystem. - Grassland ecosystem. -Desert ecosystem. -Aquatic
ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)
17
UNIT III: Biodiversity and its Conservation: Credit Hours:5
Introduction – Definition: genetic, species and ecosystem diversity. - Biogeographical classification
of India. -Value of biodiversity: consumptive use, productive use, social, ethical. Aesthetic and
option values - Biodiversity at global, National and local levels. - India as a mega – diversity
nation. Hot-spots of biodiversity. Threats to biodiversity: habitat loss, poaching of wildlife man-
wildlife conflicts. Endangered and endemic species of India. Conservation of biodiversity: In-situ
and Ex-situ conservation of biodiversity.
UNIT IV: Environmental Pollution: Credit Hours:5
Definition - Causes, effects and control measures of: - Air pollution, Water pollution, Soil pollution,
Noise pollution, Thermal pollution - Solid Waste Management: Causes, effects and control
measures of urban and industrial wastes. - Role of an individual in Prevention of Pollution. -
Pollution Case Studies. - Disaster Management: Floods, Earthquake, Cyclone and Landslides.
UNIT V: Social Issues and the Environment: Credit Hours:6
Sustainable development - Urban problems related to energy.- Water conservation, rainwater
harvesting, watershed management. - Resettlement and rehabilitation of people; its problems and
concerns. Case studies. -Environmental ethics: issues and possible solutions. - Climate change,
global warming, ozone layer, depletion, acid rain, nuclear accidents and holocaust. Case studies.
Consumerism and waste products. - Environmental protection Act. - Air (Prevention and Control of
Pollution) Act. Water (Prevention and Control of Pollution) Act. - Wildlife Protection Act. - Forest
Conservation Act. - Issues involved in enforcement of environmental legislation. - Public
awareness. - Human population and the environment. - Population growth and distribution. -
Population explosion – Family Welfare Programme. - Environment and human health. - Human
rights. - Value Education. - HIV/ AIDS - Women and Child Welfare - Role of Information
Technology in Environment and Human Health - Medical Transcription and Bioinformatics
Field Work
Visit to a local area to document environmental assets - River/ Forest/ Grassland/ Hill / Mountain
Visit to a local polluted site – Urban/ Rural/ Industrial/ Agricultural
Study of common plants, insects, birds. - Study of simple ecosystems – Pond, River, Hill Slopes,
etc. (Field work equal to 5 lecture hours)
TEXT BOOK
1. S.V.S.Rana, “Environmental Studies”, Rastogi Publications, Meerut, 2007.
18
SEMESTER – I
,s']fiyghlj]jpl]lk]
Part -IV kdtsf]fiy nahfh
jhs] 1
Instructional Hours: 50
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 Hrs
kdmikjp kw]Wk] kdmGj]jj]jpy] czu]tpd] g']F- czu]r]rpapd] tiffs]- ,yf]F
epu]zapj]jy]- jd]dk]gpf]if- epidthw]wypd] tiffs]- epidthw]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 Hrs
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 Hrs
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 Hrs
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].
19
myF- V kdpjclYk; cly; eyKk; 10 Hrs
cly; eyk; - cly; eyj;jpd; mtrpak; - kdpjtsjpwd;fs; - kdpjcly; mikg;g[k; ,af;fKk; -
neha;fs; - neha;fspd; fhuz']fs; - neha; jLg;g[ Kiwfs; - Ie;jpd; mst[Kiw–rkr]rPu; czt[ -
cly; eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs; gw;wpaxUghh]it.
khzth; bgWk; jpwd; (Learning Outcome) :
khzth;fSf;F Fzeyk;/ cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.
ghl E}y]fs]
1. nahfKk; ,is"h; ty;yika[k; - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 2015.
ghh;it E}y]fs]
1. kdtsf]fiy bjhFg]g[ - 1 - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 1983.
2. kdtsf]fiy bjhFg]g[[- 2 - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 1990.
3. kjKk; kdpjDk; - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Ie;jhk; gjpg;g[ - 2012.
4. czt[ Kiw - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 2006.
Prepared by Verified by
Mrs.V.Amsaveni Dr.S.Rajalatha, HOD – Tamil Department
20
SEMESTER- II - ,uz;lhk; gUtk]
Credits : 3 gFjp I jkpH] Course Code :N7BAB2T51-A
Hours per Week: 6
Part I Tamil Total Instructional hours-75
jhs; - II
ghl nehf;fk; (Learning Objective) :
bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf vLj]Jf] bfhs;sg;gl ntz;oa
mk;r';fis tpsf]Fjiya[k]/ thH;f;ifia bewpg;gLj;Jtija[k; r\f nehf;fkhff;
bfhz;oUf;Fk; ,yf;fpa';fspd] tHpna khdpl kjpg;g[fis mwpe;J bfhs;Sk; tifapy;
,g;ghlj;jpl;lk; mikf;fg;gl;Ls;sJ. khzth]fSf]Fg] gad]ghl]L nehf]fpy] bkhHpbgah]g]g[g]
gapw]rp itf]fg]gl]Ls]sJ.
(r';f ,yf;fpak;/ gf;jp ,yf;fpak;[/ rpw;wpyf;fpak;/ciueil/ ,yf;fzk;(gapw;rp VL) )
myFI 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)
myFIIgf;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;)
21
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])
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;)
myFIII 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;
myFIV ,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;
myFV ,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;.
22
ghl E}y]fs]
1. ,yf;fpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL
2015 $^d] gjpg]g[
2.jkpH; ,yf]fpa tuyhW - K.tujuhrd]
rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.
kW gjpg]g[ - 1994.
ghh]it E}y]fs]
1.r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004.
2.e.Kj;Jr;rhkp fl;Liufs; - bjhFg;g[ rp. mz;zhkiy
fht;ah gjpg;gfk;
16- 2 tJ FWf;Fj; bjU
ou!;l; g[uk; /nfhlk;ghf;fk;
brd;id -24/ gjpg;g[ - 2005.
3. jkpH;f;fhjy; - t.Rg. khzpf;fdhh;
kzpthrfh; gjpg;gfk;
brd;id.
Kjy; gjpg;g[ - 2007.
4.gf;jp ,yf;fpak; - g. mUzhryk;
irt rpj;jhe;j E}w;gjpg;g[f; fHfk;
brd;id -06/gjpg;g[ - 1990.
5. irtKk; rkzKk; - ntYg]gps]is
vdp ,e;jpad; gjpg;gfk;
102vz; 57 gp.vk;.$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.Sairabanu, Asst.Prof.of Tamil Dr.S.Rajalatha, HOD – Tamil Department
23
SEMESTER- II
PART-I, PAPER-II, HINDI
Credits:3 Course Code : N7BAB2T51-B
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)
SEMESTER- II
PART-I, PAPER-II, MALAYALAM
Credits: 3 Course Code : N7BAB2T51C
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, PAPER-II, FRENCH-II
Credits: 3 Course Code : N7BAB2T41D
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
24
SEMESTER –II
English for Enrichment-II
Credit :3 Course Code :N7BAB2T62
Hours per Week: 6 Total Instruction Hours: 75
Learning Objective
To enable the students in understanding the intrinsic nuances of English language.
Unit-I Credit Hours:15
The Conjurer’s Revenge-Stephen Leacock
The Land Where There Were no old Men – Jean Ure
Student Mobs – J.B. Priestly
Unit-II Credit Hours:15
The Clerk of Oxford’s Tale from The Canterbury Tales - Geoffrey Chaucer.
The Ancient Mariner – S.T. Coleridge
The Song of Hiawatha – H.W. Longfellow
Unit-III Credit Hours:15
The Village Schoolmaster-Oliver Goldsmith
The Stolen Boat Ride – William Wordsworth
Sita-Toru dutt
Unit-IV Credit Hours:15
I Have a Dream-Martin Luther King
Sorrows of Childhood – Charles Chaplin
At School – M.K. Gandhi
Unit-V Credit Hours:15
Letter Writing
Precis Writing
Hints Developing
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
I.Indusoodan, Asst.Prof.of English K.Mahalakshmi, Asst.Prof.of English
25
SEMESTER – II Part-III -Core-3 FINANCIAL ACCOUNTING – II
(Common for B.Com, B.Com(PA) & B.Com(ABA) Programmes)
Credits: 5 Course Code: N7BAB2T73 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 Credit Hours:12
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 Credit Hours:12
Single entry system – Meaning, Definition - Features – Limitations – Difference between
double entry and single entry system - Statement of affairs method - conversion method
UNIT –III Credit Hours:12
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 Credit Hours:12
Meaning of Royalty – Explanation of technical terms – Minimum rent – Short working -
Recoupment –Methods of recoupment - Accounting treatment (Excluding sublease)
UNIT – V Credit Hours:12
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.
26
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:
Dr.I.Siddiq, Associate Professor –B.Com
Verified by: Dr.D.Padma
HOD – B.Com (ABA)
SEMESTER – II
PART III – CORE – 4 - BUSINESS LAW
[Common for B.Com (PA), B.Com (ABA) & B.Com(BPS) Programs]
Credits: 4 Course Code: N7BAB2T74
Hours per Week: 5 Total Instructional hours: 60
LEARNING OBJECTIVES To enable the students to be aware of the Provisions of Contract Act and other related Laws.
UNIT - I: Credit Hours:12 Introduction – Indian Contract Act 1872 – Meaning – Definition – Essential elements of valid contract – Kinds of Contract – Basics of E-Contract - Offer and Acceptance – Consideration. UNIT – II: Credit Hours:12 Contractual Capacity – Free Consent – Legality of object and consideration – Void Agreements - Contingent Contract – Performance of contract – Quasi Contract – Discharge of contracts – Remedies for breach of contract. UNIT - III: Credit Hours:12
Contract of Indemnity and Guarantee- Contract of Bailment and Pledge – Contract of agency.
UNIT – IV: Credit Hours:12
Contract of Sale of Goods – Conditions and Warranties – Transfer of Property in Goods – Performance of Contract of sales – Remedial measures.
UNIT - V: Credit Hours:12 Indian Partnership Act 1932 – Meaning, Nature – Partnership Deed – Registration – Types of
partners – Rights and duties of partners – Dissolution of partnership-An Overview of Limited
Liablity Partnership Act 2008. Note: 100% Theory
LEARNING OUTCOME On Successful completion of this Course, the students should have Working Knowledge of the Business Laws.
27
TEXT BOOK
1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 5th
Edition ,2014.
BOOKS FOR REFERENCE 1. Akileshwar Pathak, “Legal Aspects of Business”, McGraw Hill Education India Private Ltd.,
New Delhi, 6th edition, 2016.
2. R.S.N.Pillai and Bagavathi “Business Law” S.Chand and Company, New Delhi, 3rd
Edition , 2014.
3. M.C.Kuchaal “Mercantile Law” Sultan Chand and Sons, New Delhi, 6th
Edition,
2013.
4. Balachandran. V and S.Thothathri, “Legal Aspects of Business” Vijay Nicole Imprints Private
Limited, Chennai, 2013. Prepared by Verified by
Dr.D.Padma (HOD), B.Com (ABA) Dr.C.Boopathi (HOD), B.Com(PA)
SEMESTER II and SEMESTER IV
PART III- PROFESSIONAL TRAINING – CUM- REPORT
Credits: 1 Course Code: N7BAB2R45/N7BAB4R43
The Professional training is mandatory. Students are expected to associate themselves with
business organizations for professional training and do work on a subject of relevance to the chosen
company and duly facilitated by the institution.
The professional training shall be undergone during the period of one month at the end of
Semester II and Semester IV and the students are expected to prepare a report duly guided by an
assigned staff.
Evaluation of the Report consists of:
a) Comprehensive internal assessment by the guide in-charge and through
phase-by-phase presentation to the faculties.
b) A viva-voce would be conducted by an external and an internal examiner. The two
examiners would jointly assess and award the marks. The maximum marks is 50.
c) The students are expected to undergo this course by ― On the Job training in the
selected institution approved by the guide. The students are expected to submit the
detailed report for the professional training at the end of Semester II and IV.
********************************
28
SEMESTER II
Part III- Allied -2
BUSINESS MATHEMATICS AND STATISTICS
Credits: 5 Course Code: N7BAB2T76
Hours per Week: 6 Total Instructional Hours : 75
Learning Objective: To enable the students to acquire knowledge of mathematics & statistics and
their use in business decision making.
Unit I: (15 Hours)
Sets: Finite and infinite sets – equality of sets – Disjoint sets – universal set.
Set Operations: Union of sets, Intersection of sets – Difference of sets – Complement of sets –
Venn diagram – De Morgan’s law – Number of elements – Cartesian product - Problems.
Unit II: (15 Hours)
Matrices: Types of Matrices – Matrix operation – Determinant of matrix – Singular and
Non Singular matrices – Adjoint - Inverse of a Matrix.
Solving simultaneous linear equations: Matrix inversion method - problems.
Unit III: (15 Hours)
Theory of Probability: Classical and axiomatic Definition of Probability-Addition and
Multiplication theorems- Independent events - Theorems on independent events - Definition of
conditional probability – problems.
Unit IV: (15 Hours)
Correlation: Definition – Scatter diagram - Karl Pearson’s Correlation – Concurrent
deviation method – Rank Correlation – Uses of Correlation in Business problems.
Unit V: (15 Hours)
Regression: Definition – Regression lines – Regression Coefficients – Uses of Regression
in Business – Problems.
Learning Outcome: On successful completion of this course, the student should have understood
Operations of sets, use of solving simultaneous linear equations, Probability, Statistical tools and
their Applications.
Text Books:
1. P. A. Navanitham “Buisness Mathematics and Statistics” Jai Publishers, 2014.
Unit I: Chapter 3 [Page No: 104-146]
Unit II: Chapter 4 [Page No: 147-210]
Unit IV: Chapter 12 [Page No:503-531]
Unit V: Chapter 13 [Page No: 540-570]
2. S. P. Gupta, Statistical Methods, S.Chand, 2002.
Unit III: Chapter 1 [Page No:751-766]
29
Reference Books:
1. P. R. Vittal, Mathematical Statistics, Margham Publications, 2004.
2. S.P Rajagopalan, R. Sattanathan, Business Mathematics , Tata MC Graw Hill Education,
Private Limited, 2010
3. Ameet Kumar, N. Banerjee, Business Mathematics, BS Publication, 2012
4. R.S.N.Pillai, Bagavathi, Statistics, S. Chand company PVT Ltd, New Delhi , Reprint
2002.
Course Prepared by Verified by
Business Mathematics And Statistics
N.Ganeshmoorthi T.Mathisujitha
SEMESTER- II
Part –IV- Foundation Course - II
mwtpay] fy]tpa[k] kdpjchpika[k]
Credits :2 Course Code : N6BAB2T67
Total Instructional 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; - $hypad; thyh ghQ; gLbfhiy - kf;fs; xj;JiHahik ,af;fk;.
Fwpg;g[ tiujy; :neU/ gnly;/ Rgh#; re;jpungh#;/ th.c.rp./ gfj]rp']
myF– 3 (gh.nt - 6])
,e;jpa murpay; rl;lk; - njhw;wKk; mtrpaKk; - ,e;jpaf; Foa[hpik - rk chpik - Rje;jpu
chpik - fiy/ fy;tp chpik - brhj;Jhpik - ,e;jpad; xt;bthUthpd; mog;gilf; flikfs;/
chpikfSk]/ rl]l']fSk].
30
myF– 4 (gh.nt - 6])
fhe]jpar]rpe]jidfs] - fhe]jpa[k] rj]jpahfpuf bfhs]ifa[k]/ rh]nthjak] – mh]j]jKk] tpsf]fKk]/
khzth]fSf]F tpntfhde]jhpd] bewpfs]/ mg]Jy]fyhKk] khzth]fSk].
myF 5 (gh.nt - 6]) kdpjchpik–tiuaiu–kdpjchpikg] ghFghLfs] - thGk] chpik- rkj]jtchpik-
fyhr]rhugz]ghl]L chpik - murpay]/ bghUshjhuchpik-bgz]fs] chpik- FHe]ijfs]
chpik - bgz]fs] tij-bgz]qhpikfhf]Fk] mikg]g[fs] - kdpjchpikf] fHfk] - ePjpkd]wk] -
bgz]fs] chpikg] ghJfhg]g[.
khzth; bgWk; jpwd; (Learning Outcome) :
khzth;fs; fy]tpapd; Kf;fpaj;Jtk;/ Rje;jpug;nghuhl;lj;jpd; kfj;Jtk;/ murpay;
rl;lfs; kw;Wk; kdpj chpikfs; Mfpatw;iw czh;e;J bfhz;ldh;.
gapw]WbkhHp - jkpH] kw]Wk] M']fpyk].
njh]t[[ bkhHp - jkpH] my]yJ M']fpyk].
ghlE}y] - mwtpay] fy]tpa[k] kdpj thH]tpaYk] _ ru!]tjp jpahfuh$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.
31
SEMESTER- II
Part –IV – Foundation Course II
Value Education and Human Rights
Credits: 2 Course Code: N7BAB2T67
Total Instructional hours- 30
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 (6Hours)
Human rights – Definition – Classification of human rights – Rights to live – Rights to Equality –
Traditional and cultural rights – Social, political and economic rights – Rights of women – Rights
of children – Exploitation and cruelty to women – Organisation protecting women’s rights – Human
rights organisations – Courts of justice – Safety of women rights.
Learning Outcome: Students understood the importance of education, The greatness of freedom
struggle, constitution and human rights.
32
Medium of instruction : Tamil and English
Medium of Examination : Tamil and English
Reference:
Ethics of life and the Great Religions of the world
Publication of Sree SaraswathiThyagaraja College – 2016.
Reference Books:
1.Pen varalarum viduthalaikana poratamum - Pro.P.S.Santhirababu
Dr L.Thilagavathi
Bharathi Buthaga nilayam
421, Anna street
Thenampettai, Chennai -18.
Muthl pathippu - 2011.
2. Mahathma Gandhi Books - Gandhi Nool Vellietuk kalagam.
Agimsai Dharumam Varthamanan Pathippagam
21, Ramakrishna Street,
Thiyagaraya Nagar, Chennai - 17
7th Pathippu -2014
3. Inthiya viduthalai poratta varalaru - Dr K.Vengatesh
J.J.Publications
29, 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.Padmanabhan, Dean-Academic Affairs Dr.S.Rajalatha, HOD – Tamil Department
33
SEMESTER –II
,s']fiyghlj]jpl]lk]
kdtsf]fiynahfh
jhs] II
Course code : N7BAB2P58
Credits:1 Instructional Hours: 50
ghlnehf]fk] (Learning Objective) :
Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy] Mfpatw]Wf]fhd mfj]jha]t[
gapw]rpfs] kw]Wk] nahfhrd']fs] fw]Wf]bfhLj][jy] .
myF-I !]if nahfhtpd] vspaKiwclw]gapw]rp 12Hrs
1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]
myF-IIjtk] 12 Hrs
2.1 jtk] - tpsf]fk]- kdmiyr]RHy] ntfk] – tiffs]
2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt']fs]- Kf]fpaj]Jtk]
2.3 gapw]rpfs]- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp- jiycr]rpjpahdk]
myF-IIIvz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw10Hrs
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]rp10Hrs
4.1 rpdk] jtph]]j]jy] gapw]rpKiw4.2 ftiyxHpf]Fk] jpwk] - gapw]rp
myF–V Mrd']fs] 6Hrs
5.1 Nupatzf]fk]5.2 jz]lhrdk] - rf]fuhrdk](gf]fthl]oy])
5.3 jpupnfhzhrdk] - t$]uhrdk] -gj]khrdk]5.4 ehoRj]jp - Kj]jpiufs]
khzth; bgWk; jpwd; (Learning Outcome) :
khzth;fs; mfj]jha]t[ gapw]rpfs] kw]Wk] nahfhrd']fisf; fw]Wf]bfhs;fpd;wdh;.
34
ghl E}y]fs]
1. nahfKk; ,is"h; ty;yika[k; - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 2015.
ghh;it E}y]fs]
1. vspa Kiw clw]gapw]rp - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 1983.
2. fhafy]gk] - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 1980.
3. czt[ Kiw - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 2006.
4. Light of Yoga - cyf rKjha nrth r';fk;/
ntjhj;jphp gjpg;gfk;/
101/,uzpad; bjU/ <nuhL.
Kjy; gjpg;g[ - 2006.
Prepared by Verified by
Mrs.V.Amsaveni Dr.S.Rajalatha, HOD – Tamil Department
35
SEMESTER – III Part-III -Core-5 FINANCIAL ACCOUNTING – III
(Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)
Credits: 5 Course Code: N7BAB3T71 Hours per Week: 6 Total Instructional hours: 75 hrs Learning Objectives: To gain working knowledge on recording of business transactions todifferent forms of organization in practical situations.
Prerequisite: Financial Accounting -II
UNIT – I (15 Hours) Partnership Accounts – division of profits – fixed and fluctuating capital – past
adjustments- guarantee of profits – Final accounts of Partnership firms- Admission of a Partner.
UNIT - II (15 Hours) Retirement of Partner- Calculation of Gaining Ratio- Revaluation of Assets and
Liabilities- Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only - Settlement of Accounts - Retiring Partner‘s Loan Account with equal Installments only– Death of Partner.
UNIT - III (15 Hours)
Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) -
Piecemeal Distribution
UNIT - IV (15 Hours) Sale of business to a Company - Conversion of Firm in to Company.
UNIT - V (15 Hours) Farm Accounting - Hotel Accounting - Accounting for local self-government – rural
and urban.
Distribution of marks: 20% Theory & 80% Problems
Learning Outcome: To familiarize working knowledge on recording of businesstransactions 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: K.K.Manikandan Verified by: Dr.D.Padma
Assistant Professor –
B.Com (ABA) HOD – B.Com (ABA)
36
SEMESTER–III
PART–III:Core–6 - COMPANY LAW
[Common for B.Com(PA)B.Com(ABA) andB.Com(BPS)Programmes]
Credit:4 CourseCode : N7BAB3T72
Hours per Week: 6 Total Instructional Hours :75
Learning Objective: To enlightenthe student’sknowledgeonCompanies Act2013 and Related legal provisions.
UNIT– I (15 Hours) Introduction of CompaniesAct1956 – HighlightsofCompaniesAct 2013 –Typesand
Formationof Companies–CertificationofIncorporation–Commencementof Business–
Memorandumof Association– Purpose–Alterationof Memorandum–Articlesof Association–Contents– AlterationofArticlesofAssociation–RelationshipbetweenArticles and Memorandum
ofAssociation.
UNIT– II (15Hours) Prospectus–Definition andContents–DeemedProspectus–MisstatementinProspectus–
Doctrine of UltraVires–Doctrine of IndoorManagement–Prevention and oppressionof mismanagement – Offences andPenalties.
UNIT– III (15 Hours) Key Managerial Personnel–Directors–QualificationsandPowers–DutiesandLiabilities– Appointment and Removal–CompanySecretary–Qualifications–AppointmentandRemoval – Position of a Company Secretary– Duties and Liabilities ofaCompanySecretary.
UNIT– IV (15 Hours) Company Meetings – Proxy – Quorum – Chairman – Duties of a Company Secretary regardingCompanyMeetings– Notice– Agenda–Minutes.
UNIT– V (15 Hours) CorporateWindingup –ModesofWindingup–CompulsoryWindingupbythe Court –
VoluntaryWindingup– Corporate Governance and Corporate Social Responsibility.
Learning Outcome: On successful completion of this course, the student should
haveworkingknowledgeof theCompany Laws
TEXT BOOK:
1 . N.D.Kapoor,ElementsofCompanyLaw,SultanChand&Sons publications,NewDelhi,29 th
Edition 2013.
REFERENCEBOOKS: 1. Taxman‟sCompanies Act 2013 with rules, Taxman Publications (p) Ltd. 2. TheCompanies Act 2013, TheInstituteof CompanySecretaries ofIndia,Kluwer
India (p )Ltd.
3.C.L.BagarilAsok. K, Company Law, Vikas PublishingHouse, 12th
Edition, 2013. 4. A Text Book of Company Law, M. C. Kuchhal, Mahavir Publications, Edition 2015.
Preparedby Verified by
K.Loganathan,Assistant Professor Dr.C.Boopathi, HOD – B.Com (PA)
37
SEMESTER–III
Part III- Core – 7 PRINCIPLES AND PRACTICES OF MARKETING (COMMON FOR B.COM, B.COM(CA), B.COM(PA), B.COM(ABA), B.COM(BPS) PROGRAMME)
Credits: 4 Course Code: N7BAB3T73
Hours per Week: 4 Total Instructional hours: 50
LEARNING OBJECTIVES To understand the nature of marketing management and digital marketing strategies.
UNIT – I Credit Hours: 10 Marketing: Definition of Market and Marketing – Classification of Markets – Marketing and
Selling – Objectives - Importance of Marketing –– Modern Marketing Concepts - Mass Marketing
– Niche Marketing - Customer Relationship Marketing.
UNIT – II Credit Hours: 10 Marketing Mix – Product Mix –Meaning of Product – Product Life Cycle –Branding – Labelling –
Price Mix – Importance – Pricing Objectives – Pricing strategies –Types of Pricing - Personal
Selling and Sales Promotion – Importance of Channels of Distribution – Functions of middlemen.
UNIT – III Credit Hours: 10 Buying Behaviour and Sales Forecasting: Buyer Behaviour- Determinants - Economic Model -
Psychological Model- Social and Culture influences on Buying Behaviour - Organizational Buying
Behaviour- Sales Forecasting- Uses, Roles and Methods of Sales Forecasting- Market
Segmentation- Consumer Protection Act 1986: Consumers Rights and Responsibilities, Consumer
Exploitation in India.
UNIT – IV : Credit Hours: 10
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 Credit Hours: 10
Social Media Channels - Introduction - Social media channels - Social networking - Social media
marketing: Rules of engagement - Advantages and challenges. Email Marketing :.Introduction -
Email strategy and planning - Step-by-step process - Advantages and challenges. Mobile Marketing
- Introduction - the role of mobile in personal communication - Mobile messaging channels -
Advantages and challenges. Marketing Ethics: Social Responsibilities in Marketing.
Note: 100% Theory only
LEARNING OUTCOMES On Successful completion of this Course, the students should have better knowledge in marketing
management and digital marketing strategies.
38
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. RajanSaxena, Marketing Management, Tata McGraw Hill Publishing Company Limited, New Delhi. 2014
4. S.A.Sherlekar, Modern Marketing, Himalaya Publishing House, Mumbai. 2009
SEMESTER III
PART III – Allied - 3- FINANCIAL MANAGEMENT Credits: 5 Course Code:N7BAB3T75
Hours per Week: 5 Total Instructional Hours: 60
LEARNING OBJECTIVES To equip the students with the knowledge of the financial management techniques and methods of financial planning. Unit: I Credit Hours: 12 Nature & scope of financial management – profit maximization- wealth maximization-functions of finance-relationship between risk & return- time value of money. (Theory Only)
Unit: II Credit Hours: 12 Cost of capital meaning & importance-cost of debt, preference, equity and retained earnings-weighted average cost of capital-capital budgeting- techniques-NPV-payback period-ARR-IRR-Profitability Index Method - capital rationing.
Unit: III Credit Hours: 12 Operating & financial leverage-measurement of leverage-effect of operating and financial leverage on profits-capital structure theories-net income approach-net operating income approach-MM theories-determining capital structure in practice.
Unit: IV Credit Hours: 12 Dividend theories and policies-issues in dividend decision, Walters‘s models, MM hypothesis, dividend & uncertainty, relevance of dividend, dividend policy and forms. Working capital: Meaning – Classification - Merits and Limitations - Factors determining Working Capital.
Unit: V Credit Hours: 12 Estimation of Working Capital Requirement - Accounts receivable and inventory management -
Cash Management. (Question paper covers 60 % Theory and 40% problems)
LEARNING OUTCOMES On successful completion of the course, the students are expected to apply efficiently the financial management tools for effective financial decision-making.
Prepared by:
Dr.M.Selvarani, HoD – B.Com (BPS)
Verified by:
Dr.D.Padma, HoD - B.Com (ABA)
39
TEXT BOOKS 1. Prasanna Chandra, Fundamentals of Financial Management, McGraw Hill Education (India)
Pvt. Ltd., New Delhi, 6th
edition 2014.
REFERENCE BOOKS 1. Sharma R K. Shashi K Gupta, Financial Management Theory and Practice,Kalyani Publishers,
8th
edition, 2014.
2. I M Pandey - Financial Management, Vikas Publishing (Pvt) Ltd., New Delhi, 11th
edition,
2015.
3. Khan M Y & Jain P K, Financial Management, McGraw Hill Education (India)
Pvt. Ltd., New Delhi, 7th
edition, 2015.
4. P.Periasamy, Financial Management, McGraw Hill Education (India) Pvt. Ltd., New Delhi, 3rd
edition, 2011.
Prepared by:
Dr.D.Padma, HOD – B.Com (ABA)
Verified by:
Dr.D.Padma, HOD – B.Com (ABA)
SEMESTER – III PART IV - SKILL BASED COURSE -1: MS OFFICE AND ACCOUNTING PACKAGE
Credits: 2 Course Code: N7BAB3P76 Hours per Week: 4 Total Instructional Hours : 50
LEARNING OBJECTIVES To enable the students to work with MS office and Accounting Package.
MS – Word (10 Hours) 1. Type a document and make Alignments.
2. Prepare a Class Time-table
3. Using Mail merge prepare an interview call letter.
4. Prepare Bio-Data by using Wizard/ Templates.
5. Design a Cheque Book of a Bank
MS – Excel (8 Hours) 1. Develop the Students Mark List worksheet and calculate Total, Average, Pass or Fail and
rank. 2. Draw the different type of charts (Line, Pie, Bar) to illustrate Class performance in the
Semester. 3. Prepare a Pay roll of a concern.
MS – Power Point (8Hours) 1. Prepare a presentation through Templates.
2. Draw an Organizational chart for five levels of hierarchy of a company. MS – Access (8 Hours)
1. Prepare Students Database
2. Prepare an Inventory Database.
40
Tally (16 Hours) 1. Creating a new company and generating books of accounts – Cash book and bank book. 2. Prepare subsidiary ledgers and books
3. Prepare financial statements (Trial Balance,P&L Account and Balance Sheet)
4. Prepare BRS and Cash Flow statements.
Note: The syllabus has 100% Practicals.
LEARNING OUTCOME On successful completion of this course, the students should be able to work efficiently in MS-Office and Accounting Package.
Prepared by: Ms.A.Shanthi
Asst.Prof.of B.Com (ABA)
Verified by: Dr.D.Padma
HOD – B.Com (ABA)
SEMESTER – III PART IV – SKILL BASED COURSE – 2: BUSINESS COMMUNICATION
Credits: 2 Course Code: N7BAB3T77
Hours per Week: 3 Total Instructional hours: 40
LEARNING OBJECTIVES To nurture the communication skills relating to business.
UNIT - I : Credit Hours:8 Business communication- Meaning – Importance of Business communication- modes of communication – Barriers of Communication –Remedies to overcome Barriers –Business Letters -Essentials of a good business letter- Kinds and Layout of Business Letters. Modern forms of Communication-Fax, E-Mail, Video Conferencing etc,
UNIT - II : Credit Hours:8 Business Correspondence Personnel: drafting of interview letters - call letters and offer of appointment - provisional appointment orders - final orders of appointment. UNIT – III: Credit Hours:8 Purchase: requests for quotations – tenders - samples and drawings - test order - complaints and follow-up. Sales: drafting of sales letters - circular letters - preparation of sale notes with conditions of sale - status inquiries - reports to sales manager such as sales promotion matters.
UNIT - IV: Credit Hours:8 Accounts: correspondence with various agencies : customers - regarding dues - follow up letters - banks – regarding over-drafts - cash credits and account current - insurance companies - regarding payment - renewal of insurance premium - claims and their settlement.
UNIT - V: Credit Hours:8 Corporate Communication: With shareholders and debenture-holders pertaining to dividend and interest - transfer and transmission – Company meeting- Notice- Agenda – Minutes- Stock Exchanges - Registrar of Companies and various authorities like Reserve Bank of India - SEBI. Note: 100% Theory
|
41
LEARNING OUTCOMES On Successful completion of this Course, the students should have an understanding of various correspondence related to the business.
TEXT BOOK: 1. Rajendra pal Korahill, “Essentials of Business Communication”, Sultan chand& sons,
Publications, 13th Edition, 2012. REFERENCE BOOK:
1. Meenakshi Raman &Prakash Singh, “Business Communication”, Oxford University Press, 2013. 2. ArunaKoneru, “Professional Communication”, Tata Mcgraw Hill, New Delhi.(2013). 3. Ms Ramesh Cc Pattanshetti Madhumati M Kulkarni, “Business communication”, R Chand & Co,
2008. 4. HomaiPradhan Prof.N.S.Pradhan, “Business Communication”, Himalaya Publishing House, 2008.
Prepared by: Ms.A. Shanthi,
Asst.Prof.of B.Com (ABA)
Verified by: Dr.D.Padma
HOD – B.Com (ABA)
SEMESTER- III - \d]whk] gUtk] Credits : 2
Hours per Week:2 gFjp - IVjkpH] mog]gilj]jkpH; Course Code :N7BAB3T58A
Total Instructional hours- 27
ghlnehf;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]/ xUikgd]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;jpthf;fpak;/ tpdhthf;fpak;/ czh;r;rpthf;fpak;
myF– V fij kw]Wk] ghly]fs] - bghUs] tpsf]fk] jUjy]. gh.nt:06
42
ghh;it E}y]fs]
1. g"]rje]jpuk] - Kidth;. JiuRe;jnurd;
n$hjpyl;Rkpgg;spnf#d;!;
24-135 fw;gfk; mbtd;a[
ehd;fhk; bjU
brd;id - 28
gjpg;g[ - 2006.
2. ey]y jkpH] - Kidth.; f. bts;spkiy
tp$ahgjpg;gfk;
20/ ,uh$ tPjp
nfhit - 1
gjpg;g[ - 2006.
3.jkpHpy; jtwpd;wpvGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;
fw;f! Kj;jkpH; gjpg;gfk;
9 v nkf;kpy;yd; fhydp
e';ifey;Y}h;/ brd;id– 61.
gjpg;g[ -2006
4.,dpajkpH; gapw;rp E}y; - nfh.re;jpunyfh
g[j;jfk; -3 miyLgg;sp#h;!; gpiuntl; ypkpbll;
brd;id - 02.
gjpg;g[ - 2008.
brd;id– 14.
Prepared by:
Dr.M.Revathi, Asst.Prof.of Tamil
Verified by:
Dr.S.Rajalatha, HOD – Department of Tamil
43
SEMESTER- III - \d]whk] gUtk]
Credits : 2 gFjp – IV jkpH]
Hours per Week: 2
rpwg]g[j]jkpH]]] Course Code : N7BAB3T58B
Total Instructional hours- 27
ghlnehf;fk; (Learning Objective) :
gy;ntW ,yf;fpa tot';fspd] tHpnathH]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]jpehadhh] g[uhzk].
Mz]lhs] –ehr]rpahh] jpUbkhHp
Mwhk] jpUbkhHp (Kjy] Ie]Jghly]fs])
myF– IV rpWfijj] bjhFg]g[ gh.nt:06
fp.th.$fd]ehjd] - kpl]lha]f]fhud]
mfpyd]] - Kjy] yl]rpak]
Nlhkzp - ehfyp']fkuk]
myF– V bkhHpbgah]g]g[/ mYtyff] foj']fs] gh.nt:05
ghh]it E}y]
1. jkpHpy] rpWfijgpwf]fpwJ - rp.R. bry;yg;gh
fhyr;RtLgjpg;gfk;
669 - nf.gp.rhiy/ ehfh;nfhtpy; - 01
gjpg;g[ - 2007.
44
2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gprpl;nfh ,d;l!;l;hpay; v!;nll;
mk;gj;J}h; / brd;id - 98
,uz;lhk; gjpg;g[ - 2004
3.gf;jp ,yf;fpak; - g. mUzhryk;
irtrpj;jhe;j E}w;gjpg;g[f; fHfk;
brd;id-06/gjpg;g[ - 1990.
4.bfh']Fnjh] thH]f]if - ,. ,uh$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, Asst.Prof.of Tamil Dr.S.Rajalatha, HOD – Tamil Department
SEMESTER – III
Non-Major Elective 1: BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS-I
Credits: 2 Course Code: N7BAB3T78-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
Voices
Narration , Degrees of Comparison
Unit IV Credit Hours: 6
Precis Writing.Expansion of an Idea
Report Writing, Letter Writing
45
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
Ms.R.Vennila Nancy Christina,
HOD – EnglishDepartment
Ms.K.Mahalakshmi, Asst.Prof.of English
SEMESTER IV
PART III – Core 8 – ADVANCED CORPORATE ACCOUNTING
Credits: 4 Course Code: N7BAB4T71
Hours per Week: 6 Total Instructional Hours: 75
LEARNING OBJECTIVES To enable the students to be aware on the Corporate Accounting in conformity with the
provision of the Companies Act.
UNIT - I : Credit Hours: 15 Issues of shares at par - discount & premium – forfeiture - reissue of shares - Bonus issue and right issue –Redemption of Preference of shares.
UNIT - II : Credit Hours: 15
Issue and redemption of debentures-Underwriting of shares and debentures- Preparation of Final
Accounts – Profit and Loss account, Balance Sheet (Prepared as per Revised Schedule III, Companies
Act 2013) - Calculation of Managerial remuneration.
UNIT III: Credit Hours: 15
Amalgamation, Absorption, Reconstruction (Excluding External Reconstruction) - Mergers and
Acquisition (Theory only)- Accounting involved in liquidation of Companies.
UNIT - IV Credit Hours: 15 Accounts of Insurances Companies - Life Insurance - Valuation Balance Sheet - Preparation of Final accounts - Revenue Account and Balance Sheet - Form F-Form B-Form C-General Insurance - Preparation of revenue A/c - Profit and Loss A/C – Balance Sheet in prescribed format by IRDA -Accounts of Banking Companies – Schedule for Preparation of Profit and Loss account and Balance Sheet.
46
UNIT - V : Credit Hours: 15 Holding Companies: Introduction-Statutory definition-Requirements of Sec.212 - Consolidated Balance sheet (Excluding Intercompany Owings and Intercompany holdings) - Miscellaneous Adjustments- Accounting standard 21. Note: The syllabus will have 20% Theory and 80% problems (Simple Problems Preferred).
LEARNING OUTCOMES On Successful completion of this Course, the student should have knowledge on the accounting practices prevailing in the corporate world. TEXT BOOKS: 1. T.S.Reddy& A. Murthy, “Corporate Accounting”, Margham publications, Chennai 6th Revised
Edition, 2016.
REFERENCE BOOKS: 1.S.P. Jain & K. L. Narang,“Advanced Accounting”, KalyaniPublishers,NewDelhi, Volume II, 20th
Edition-2014.
2.R.L.Gupta &M.Radhaswamy, “Advanced Accountancy”, Sultan Chand & Company
Ltd,New Delhi- 110 055. Volume II, 14th Edition– 2014.
3.Shukala M.C. Grewal T.S. & Gupta. S.L. “Advanced Accounts”, Sultan Chand & Company
Ltd, New Delhi- 110 055. Volume II ,Edition- 2014
4. Maheswari. S.N. and Maheshwari. S. K. ,“Corporate Accounting”, Vikas Publishing house,
New Delhi. 5th Edition-2013.
Prepared by: Mr.K.Manikandan, Asst.Prof. Verified by: Dr.D.Padma, HOD
SEMESTER IV
PART III – CORE 9 – BANKING THEORY LAW AND PRACTICE [Common for B.Com, B.Com(CA), B.Com(PA) and B.Com(ABA) Programs]
Credits: 4 Course Code:N7BAB4T72
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 Credit Hours:12 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 Credit Hours:12
Definition of banker and customer – Relationship between Banker and customer – Legal frame work – termination of relationship – Garnishee Order – Bankers Right of Lien– General procedure for opening a savings, current and fixed deposit Account – Special types of customers. UNIT III Credit Hours:12
Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its kinds – Crossing, Endorsement, Material Alteration – Collection and payment of Cheque – Refusal or bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties involved – Difference between Bill and Cheque.
47
UNIT IV Credit Hours:12 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 Credit Hours:12 Banking Sector Reforms in India: Recommendations of Narasimham Committee (Phase-I) -
Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross Settlement (RTGS) System, Negotiated Dealing System (NDS), Centralized Funds Management System (CFMS), National Financial Switch (NFS), and Inter Bank Funds Transfer Processor (IFTP) – Immediate Payment Service (IMPS).
LEARNING OUTCOMES: After the successful completion of the course, the students should have the thorough knowledge on the current banking systems.
TEXT BOOK 1.E.Gordon & K. NatrajanBanking 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, LekshmyShekar, Banking theory and Practice,Vikas Publishing House
Pvt.Ltd., 20th
edition, 2007.
Prepared by: Dr.D.Padma
HOD – B.Com (ABA)
Verified by: Dr.D.Padma
HOD – B.Com (ABA)
SEMESTER IV
PART III – ALLIED 4- PROJECT APPRAISAL AND MANAGEMENT
Course Code: N7BAB4T74
Credits: 5
Hours per Week: 6 Total Instructional hours: 75
LEARNING OBJECTIVES To understand about project finance, financial projection, project planning and project evaluation methods. Unit I Credit Hours: 15 Project – concept – characteristics - Life Cycle Phases – Project Management - Concept – Tools and techniques – Project identification and preparation – Financing arrangements – Evaluation of project profitability – Tax planning and tax incentives for project investment decisions.
48
Unit II Credit Hours: 15 Project appraisal – various aspects of project appraisal – Project cost estimation – Project financing – Sources of finance – Role of financial institutions in project financing – Appointment of project manager – Delegation – Project manager‘s authority. Unit III Credit Hours: 15 Financial appraisal –NPV/PI/IRR/BCR – Financial projections – Selection of project organization structure – Functional organization – Product organization – Matrix organization – Network techniques for project management – PERT/CPM model. Unit IV Credit Hours: 15 Project planning and scheduling – Resource allocation – Project cash flows – Basic principles of
cash flow estimation – Cash flows for a replacement of project – Biases incash flow estimation –
Financing infrastructure projects - Venture capital and private equity – Rehabilitation of sick units.
Unit V Credit Hours: 15 Project cost control – Direct cost and indirect cost – Time-Cost trade off – Project direction – Project co-ordination and control – Project evaluation – Objectives – Evaluation methods – Post project evaluation(Post Audit) – Phases and types of post audit. Note: 100% Theory
LEARNING OUTCOME On successful completion of the course, the students should have the knowledge about sources of project finance and evaluation of various projects.
TEXT BOOK: 1. K. Nagarajan , Project Management, New Age International Publishers, New Delhi,
7th
edition,2015.
2. Prasanna Chandra, Projects Planning Analysis, Selection Financing, Implementationand
Review, TATA McGRAW-HILL, 7th Edition, 2010. REFERENCE BOOKS: 1. S.CHOUDHURY , Project Management, TATA McGRAW-HILL, Reprint 2007. 2. Gagan Deep Sharma, Kiran Deep Kaur and Dr.Harpreet Singh, ProjectManagement,
Kalyani Publishers, Reprint 2006. 3. Jeffrey K.Pinto, “Project Management”, Dorling Kindersley India Private Ltd., Noida,
2009. 4. John M.Nicholas&Hemansteyn, “Project Management for Business, Engineering and
Technology Principles and Practice, Butterworth-Heinemann, USA, 3rd edition, 2008. .
Prepared by: Dr.D.Padma
HOD – B.Com (ABA)
Verified by: Dr.D.Padma
HOD – B.Com (ABA)
49
SEMESTER IV
PART III – SKILL BASED COURSE -3
INDUSTRIAL AND LABOUR LAW
CREDITS: 2 Course code:N7BAB4T75
Hours per Week: 6 Total Instructioal Hours: 75
LEARNING OBJECTIVES To provide good understanding of the industrial and labour laws in India.
UNIT - I : Credit Hours: 15 The Factories Act, 1948: Object – Definitions – Approvals, Licensing and Registration – The Inspecting Staff – Powers – Certifying Surgeons – Provisions Relating to health, Safety, Welfare – Hours of Work and Shifts – Employment of Young Persons – Employment of Women UNIT - II : Credit Hours: 15
The Employees’ Compensation Act– Employer‘s Liability and Non-Liability – Disability – Partial,
Permanent, Total Disablements – Occupational Diseases – Amount of Compensation. The Trade
Union Act, 1926: Definition – Registration – Rights and Privileges UNIT - III : Credit Hours: 15 The Employee‘s State Insurance Act, 1948: Object Definitions – Employee‘s State Insurance Corporation – It‘s Constitution and Membership – Powers and Duties –
Standing Committee – Medical Board – Benefits.
UNIT - IV : Credit Hours: 15 The Provident Fund and Miscellaneous Provisions Act, 1952. The Payment of Wages Act, 1936; Definitions – Wages and Permissible Deductions – Time and Mode of
Payment. Payment of Bonus Act 1965 – Payment of Gratuity Act 1972 (Basic Provisions
only)
UNIT - V : Credit Hours: 15 The Industrial Disputes Act, 1947: Definitions – Provisions Relating to Strike, Lockout, Retrenchment, Lay-off, Closure – Administrative Machinery to Solve Disputes – Works Committee – Conciliation Officers – Board of Conciliation – Labour Courts – Industrial Tribunals – National Tribunals
Note: 100% Theory only
LEARNING OUTCOME After the successful completion of the course, the students should have the thorough knowledge on the laws governing the industries and rights and obligations of employees.
TEXT BOOK 1. Kapoor.N.D“Industrial Law “, Sultan Chand & Sons, New Delhi,2015.
REFERENCE BOOKS 1. Shukla M.C.“Mercantile law”S. Chand & Company Limited, New Delhi ,13th Edition,2012.
2. Nandhakumar.B, “Industrial Relations, Labour Welfare and Labour Laws”, Vijay Nicole
imprints(P) Ltd.,Chennai , 1st edition 2014.
3. Gogna P.P.S, “Business and Industrial Law”, S. Chand Publishing, New Delhi ,2nd
Edition,2007.
4. V.Kubendran, “Legal Aspects of Business” , SCI TECH Publications India Private Ltd., 2008.
Prepared by Verified by
Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)
50
SEMESTER – IV
PART IV - SKILL BASED COURSE- 4 INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT
Credits: 2 Course Code:N7BAB4T76 Hours per Week: 5 Total Instruction Hours: 60
LEARNING OBJECTIVES To impart knowledge on securities markets and investment decision-making in stock market securities. UNIT – I : Credit Hours:12
Introduction to Investment and Securities – Forms of Investment media - Risk and return – BSE, NSE, SEBI – its functions. Debt Instruments, Equity Instruments and their
valuation.
UNIT – II : Credit Hours:12
Fundamental analysis: Economic Analysis – Industry Analysis – Company
analysis. Technical Analysis: Dow Theory – Efficient market theory.
UNIT – III : Credit Hours:12 Derivatives : Derivative markets in India - Concept of derivatives - financial derivatives and commodity derivatives - types of derivatives – forward contracts, futures contracts – options - participants in futures and options market - stock index futures. UNIT – IV : Credit Hours:12
Modern Portfolio Theory: Capital Asset Pricing theory model (CAPM) - Markowitz model
(Simple Problems) UNIT - V : ` Credit Hours:12 Mutual Funds – Meaning – Types – Advanatages and Disadvantages- Portfolio Management: Construction – Revision and evaluation – Portfolio management by corporates.
(Simple Problems). Note: The syllabus will have 80% Theory and 20% Simple Problems only.
LEARNING OUTCOMES: On successful completion of the course, the students are expected to acquire diagnostic, analytical and decision-making skills related to investments in various securities.
TEXT BOOK: 1. PunithavathyPandian, “Security Analysis and Portfolio Management”,
Vikas Publishing House Private Ltd., 2nd
Edition 2013. REFERENCE BOOKS: 1. S.Kevin, “Security Analysis and Portfolio Management”, Prentice-Hall of India Private
Ltd., New Delhi. 12th
Edition 2014. 2. V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House,
11th
Edition 2014. 3. Preeti Singh, “Investment Management” Himalaya Publishing House , 17
th Edition 2013.
4. M.Ranganatham and R.Madhumathi, “Investment Analysis and Portfolio Management”, Pearson Education (Pvt) Ltd., New Delhi. (2009).
Prepared by: Ms.A.Shanthi,
Asst.Prof.of B.Com (ABA)
Verified by: Dr.D.Padma
HOD – B.Com (ABA)
51
SEMESTER- IV - ehd;fhk; gUtk]
Credits : 2
Hours per Week: 2 gFjp - IVjkpH]
mog]gilj]jkpH; - II
Course Code :N7BAB4T57A
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]fpathpfs]/ 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]iwnte]jd]/ ghujpahh].
myF– V fojk] vGJjy]/ tpy']Ffs] gwitfs] gh.nt:06
Fwpj]Jkhzth]fisvGjitj]jy].
khzth; bgWk; jpwd; (Learning Outcome) :
vGj;Jf;fisg; gw;wpamwpKfKk; brhw;fisvGJtjw;Fk; ngRtjw;Fk;
fw;Wf;bfhs;fpd;wdh;. jkpHh;fspd; gz;ghL/ ,yf;fpa';fismwpe;Jbfhs;fpd;wdh;.
ghh]it E}y]
1. ,yf]fpatuyhW - nrhk . ,stuR
kzpthrfh; gjpg;gfk;
8-7 rp';fh; bjU
ghhp Kid
brd;id - 8
Mwhk;gjpg;g[ - 2007
52
2 .ghujpahh; ftpijfs; - ghujpahh;
_ ,e;Jgg;spnfrd;!]
100/ bfdhy; g']f] nuhL
fpHf;Frp.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/
jpahfuhaefh;
brd;id - 17
,uz;lhk; gjpg;g[ - 1999.
4. ePjp E}y; fs";rpak; - bfhw;witbtspaPL
4/2 Re;juk; bjU
jpahfuhah; efh;/ brd;id -17
Kjw;gjpg;g[ - 2014.
5.ehl;Lg;g[w ,ay; Ma;t[ - lhf;lh; R.rf;jpnty;
kzpthrfh; gjpg;gfk;
31/ rp';fh; bjU/ ghhpKid/
brd;id– 108
Kjw;gjpg;g[ - 1983.
Prepared by:
Dr.M.Revathi, Asst.Prof.of Tamil
Verified by:
Dr.S.Rajalatha, HOD – Department of Tamil
SEMESTER- IV - ehd;fhk; gUtk]
Credits : 2 gFjp - IVjkpH]
rpwg]g[j]jkpH]]] Course Code : N7BAB4T57B
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]
53
myF– II r']f ,yf]fpak; – g[wehD}W gh.nt:04
<vd ,uj]jy] - fiHjpd]ahidahh]
<d]W g[we]jUjy] - \jpd] Ky]iybghd]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;Ffl]Liufs])
C"]ry] kdR
fw]wJkdk]
,aw]if kfue]j']fs]
ee]jpahtl]lr] broapd] k"]rs] ,iy
myF– V bghJf]fl]Liufs] gh.nt:06
khzth]fs] bfhz]lhoatpHhFwpj]J mth]fisvGjitj]jy].
khzth; bgWk; jpwd; (Learning Outcome) :
r';ffhyk; Kjy; ,f;fhyk; tiuapyhd ,yf;fpa';fs; tHpnabkhHpapd; ,dpikkw;Wk;
thH;tpay; jd;ikfisa[k; cah;e;Jbfhs;fpd;wdh;.
ghh]it E}y]
1.jkpH; ciueilapd; njhw;wk; tsh]r]rp - f.ifyhrgjp
epa{br"]Rhp g[j]jfepWtdk]/ brd;id.
2.r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;
41/gprpl;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;iyepiyak;
9/ ghujpefh; Kjy; bjU
jpahfuhaefh;
brd;id– 600 017
Kjw;gjpg;g[ 2012
4. Tj;Jk; rpyk;g[k; - Kidth;. m.mwpt[ek;gp
rpj;jpuk; btspaPL
15/fiythzpefh;
,yhRg; ngl;il
g[Jr;nrhp– 605 008
,uz;lhk; gjpg;g[ - 2009.
Prepared by Verified by
Dr.S.Dhandapani,
Department of Tamil
Dr.S.Rajalatha, HOD – Tamil Department
54
SEMESTER IV
Part IV- Non-Major Elective-2
BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS-II
Credits: 2 Course Code: N7BAB4T77-C
Hours per Week: 2 Total Instructional Hours: 27
LEARNING OBJECTIVE
To prepare students for competitive examination with basic grammar knowledge.
Unit I Credit Hours: 5
Concord (Subject Verb Agreement)
Articles
Synonyms -Antonyms
Unit II Credit Hours: 5 Tenses
Common Errors
Idioms and phrases
Unit III Credit Hours: 5
Kinds of Sentence (transformation)
Classification of Sentences (simple, complex, compound)
Rearrange the Sentences
Improvement of Sentences
Unit IV Credit Hours:6
One word substitution
Selection of mis spelt /Correctly spelt words
Odd word out
Unit V Credit Hours: 6
Comprehension
Cloze test
LEARNING OUTCOME
On successful completion of the course, the students to be in the comfort level of
spoken, written and also assist the students to avoid error in writing
Text Book:
Basic English for Competitive Examinations, Department of English, Sree Saraswathi Thyagaraja
College, Pollachi, 2017.
Reference Book:
Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009
English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.
Prepared by Verified by
R.Vennila Nancy Christina K.Mahalakshmi
55
SEMESTER IV
MATHEMATICS FOR COMPETITIVE EXAMINATIONS
(Common for all UG students admitted in 2017 and onwards onwards)
Credits: 2 Course Code: N7BAB4T68
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 (10 Hours)
Percentages
Ratio and Proportion
Profit and Loss
UNIT V (10 Hours)
Time & Work
Time and Distance
Learning Outcome: After the completion of the course the student will gain confidence and skill
to appear for all competitive examinations conducted by central and state governments.
Text Book:
“Mathematics for Competitive Examinations”, Department of Mathematics, Sree Saraswathi
Thyagaraja College, Pollachi, 2016.
Reference Books:
1. R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning, S. Chand &
Company Ltd, 2011 Edition, New Delhi (For units I & II only).
2. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &
Company Ltd, 2012 Edition, New Delhi(For units III, IV, V).
3. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.
4. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill
Companies, 2006.
Course Prepared by Verified by
Mathematics For Competitive Examinations
M.Thangamani
R.Chitradevi R.D.Beulah
R.Senthil Amutha
56
SEMESTER – V Part-III -Core-10 - COST ACCOUNTING
(Common for B.Com,B.Com(CA), B.Com (PA), B.Com (ABA) & B.Com(BPS) Programmes)
Credits: 4 Course Code: N7BAB5T71
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- Stepladder 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: The Syllabus will have 40 % Theory and 60 % Problems. Learning Outcome: On successful completion of the course the student should have athorough
knowledge on the cost accounting principles and Practice
TEXT BOOK: 1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers. 7
th
Edition 2014 REFERENCE BOOKS: 1. S.P.Jain, K.L. Narang, Cost Accounting, Kalyani Publishers. Edition - 2013. 2. B.S.Kanna, I.M. Pandey, G.K. Ahuja, M.N.Arora, Practical Costing, Sultan Chand &Sons.
Edition 2009. 3. T.S.Reddy and Dr.Y.Hari Prasad Reddy, “Costl Accounting”, Margham Publications,
Chennai-600 017, 7th
Revised Edition 2007 4. Bhattacharya “ Principles and practices of Cost Accounting” PHI Publications, Third Edition,
2010
Prepared by: P. SenthilKumar Verified by: Dr.I.SIDDIQ
Assitant Professor - B.Com HOD – B.Com
57
SEMESTER – V Part-III - Core-11- INCOME TAX LAW AND PRACTICE – I
(Common for B.Com, B.Com (PA), B.Com (ABA) &B.Com(BPS) Programmes)
Credits: 5 Course Code: N7BAB5T72 Hours per week : 6 Total Instructional hours: 75 hrs 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 ofDirect 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.
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. Distribution of Marks: 40% Theory and 60 % Problems Learning Outcome:On the Completion of the Course, he 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. 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.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: Dr.I.Siddiq Verified by: Dr.D. Padma
Associate Professor - B.Com HOD – B.Com (ABA)
58
SEMESTER V
PART III – Core – 12
HUMAN RESOURCE MANAGEMENT & ORGANISATIONAL BEHAVIOUR Credits: 4 Course Code: N7BAB5T63
Hours per Week: 6 Total Instructional Hours: 75
LEARNING OBJECTIVES To understand the nature of human resources and organisational behaviour and its significance to the organization. Unit: I Credit Hours: 15 HRM: Meaning - Importance - Evaluation - Objectives - Scope - Hawthorne studies - Its implications - recognition of participation-Theories X &Y-Organization structure. Unit: II Credit Hours: 15 Human resource planning-Job analysis-Role analysis-Selection & Recruitment-Testing-Interview-Placement training-Promotion-Performance appraisal-Job evaluation and merit rating –Job satisfaction and morale – Motivation theories and Leadership styles.
Unit: III Credit Hours: 15 Nature of Organisational Behaviour- Concepts- Challenges & Opportunities- Ethical Issues-Foundations of Organisational Behaviour.
Unit:IV Credit Hours: 15 Personality- Concept- Personality Theories- Personality Development-Determinants of personality- Personality Traits- Personality traits of Indian Managers- Personality Measurement – Perception- Concept- importance-process- Perceptual selectivity-Perceptual organization- Inter personal Perception- Developing Perceptual Skill - Learning- Concepts – Theories-Reinforcement- organizational Behaviour Modification – Learning organization- Knowledge management. Unit: V Credit Hours: 15 Attitudes – Attitudes relevant to organizational Behaviour- Attitude change - and values – Types – Factors. Value and Behaviour- value systems- Emotions and Emotional Intelligence- concepts- Developing emotions – managing emotions Note: 100% Theory
LEARNING OUTCOME On Successful completion of this Course, the students should have management and leadership skills.
TEXT BOOK: 1. L.M .Prasad “Human Resource Management” Sultan Chand & Sons, New Delhi, 3rd Edition, 2014. 2. L.M.Prasad, “Organisational Behaviour”, Sultan Chand & Sons, New Delhi, 5th Edition, 2015, REFERENCE BOOKS:
1. C.B. Gupta, “Human Resource Management”, Sultan Chand &Sons,New Delhi, 15 th Edition, 2014.
2. Keith Davis: “Organisational Behaviour” – 1st edition, Tata Mc-Graw Hill Publications
3.C.B.Mamoria: “Personnel Management” –Himalaya Publications, 30th edition, 2014 4.P.C.Tirupathi: “Personal Management & Industrial Relations”, S.Chand& Sons, , 20th edition, 2013.
Prepared by Verified by
Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)
59
SEMESTER V
PART III – ELECTIVE - 1 - FINANCIAL REPORTING Credits: 5 Course Code:N7BAB5T65A
Hours per Week:7 Total Instructional hours: 90
LEARNING OBJECTIVES To gain ability to analyze financial statements including consolidated financial statements of group companies and financial reports of various types of entities. UNIT - I : Credit Hours: 18 Accounting Standards - Accounting Standards Interpretations and Guidance - various accounting
aspects issued by the ICAI –Applications - Overview of International Accounting Standards
(IAS)/International Financial Reporting Standards (IFRS) - Interpretations by International Financial
Reporting - Interpretation Committee (IFRIC) - Significant difference vis-a-vis Indian Accounting
Standards - Understanding of US GAAP – and its applications. Corporate Financial Reporting - Issues
and problems – National Advisory Committee on Accounting Standards (NACAS) . UNIT – II : Credit Hours: 18
Accounting for Corporate Restructuring (including inter-company holdings) - Consolidated Financial Statements – Concept - Purposes - minority interest – Goodwill - Consolidation procedures – Minority interests – Goodwill Treatment of pre-acquisition and post-acquisition profit.- Consolidation with two or more subsidiaries and foreign subsidiaries - Consolidated profit and loss account, Balance sheet and cash flow statement - Treatment of investment in associates and in joint venture in consolidated financial statements. UNIT – III Credit Hours: 18
Accounting and Reporting of Financial Instruments – Meaning – recognition - derecognition and offset - compound financial instruments - Measurement of financial instruments - Hedge accounting disclosures - Share based payments – Meaning - Equity settled transactions - Transaction with employees and non-employees - Determination of fair value of equity instruments Vesting conditions Modification - cancellation and settlement Disclosures.
UNIT - IV : Credit Hours: 18 Financial Reporting by Mutual funds - Non-banking finance companies - Merchant bankers - Stock and commodity market intermediaries - Valuation - Concept -Valuation of Tangible Fixed Assets, Intangibles including Brand Valuation and Goodwill - Valuation of Liabilities -Valuation of Shares - Valuation of Business UNIT - V : Credit Hours: 18 Developments in Financial Reporting - Value Added Statement - Economic Value Added - Market
Value Added - Shareholders Value Added - Human Resource Reporting - Inflation Accounting Annual
Report - understand and analyzing the Annual Report. Note: 100% Theory.
LEARNING OUTCOMES On successful completion of the course, the students are expected to acquire the ability to apply valuation principles and to solve financial reporting and valuation cases.
TEXT BOOK:
1.C.A. Praveen Sharma “Financial Reporting with Accounting Standards”, Pooja Law Publishing
Company, New Delhi, January 2013. REFERENCE BOOK: 1.Geoff Black, “Applied Financial Accounting and Reporting”, Oxford University Press, Fourth Edition 2010.
2. P.C. Tulsian and ‘Tulsian’sBharat ‘Financial Reporting’, S. Chand Publications, New Delhi
March 2014.
3.William J. Bruns, Cengage“Financial Reporting & Management Accounting”, Learning India
Pvt. Ltd, July 2010.
60
4. CA G Sekar ,“Padhuka's Student Guide On Financial Reporting For CA Final”, CCH India; Tenth
edition, 2016.
Prepared by: Mr.K.Manikandan,
Asst.Prof.of B.Com(ABA)
Verified by: Dr.D.Padma
(HOD)
SEMESTER – V
PART III - ELECTIVE I-ADVERTISEMENT AND SALES FORCE MANAGEMENT Course Code: N7BAB5T65B
Credits: 5
Hours per Week: 7 Total Instructional hours: 90
LEARNING OBJECTIVES: To provide basic knowledge of concepts, Principles, Tools and Techniques of Advertisement and Salesmanship. UNIT – I Credit Hours: 18
Meaning – features of advertisement – advertising agency – history of advertising – advertising as communication process – types of advertising – consumer advertising – trade advertising – retail advertising – financial advertising – recruitment advertising – advertising – importance of advertising agency – services rendered by an advertising agency – criticisms of advertising. UNIT – II Credit Hours: 18
Advertising media –advertisement copy- themes and appeal of the copy – description – narrations – classification of media of advertisement - indoor – window display – counter display – special display and outdoor – rural advertisement, advertisement boards, vehicular advertisement - direct advertising , book lets, catalogue – promotional advertising: print media – news paper, magazine – electronic media – radio, television, criterion for selecting advertising media for different products. UNIT – III Credit Hours: 18
Social and ethical issues in advertising – economics effects of advertising – advertising and deception – comparative advertising UNIT – IV Credit Hours: 18
Salesmanship: meaning and essentials of salesmanship – sales organization – various types of organizations – importance of sales manager – qualification -aggressive selling – method of aggressive selling – steps in selling process. UNIT – V Credit Hours: 18
Salesman: recruitment training remuneration and control – recruitment importance of proper selection – born salesman and trained salesman process of recruitment – training – importance of proper training – essential of good training – basic principles of designing a training progarmme remuneration – methods of compensating salesman – straight salary and commission – essential of a good compensation – target fixation Note: 100 % Theory LEARNING OUTCOMES: On successful completion of this course, the Students should have understood the attributes and knowledge requirements of Advertisement and Salesmanship Practices.
61
TEXT BOOKS 1. R.C. Agarwal, “Salesmanship and Advertising”, LakahmiNarainArarwalpubilication, Agra, 8
th
Edition 2009. REFERENCE BOOKS 1. Varma and Agarwal, “Salesman and Publicity”, King Books Educational Publishers, New
Delhi – 110 006.
2. C.N.Sontakki, “Advertising”, Kalyani Publishers, 3rd
Edition 2006.
3. P.K.Sahu& KC Raut, “Salesmenship& Sales Management”, Vikas Publishing House Pvt Ltd,
3rd Edition 2006.
Prepared by Verified by
Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)
__________________________________________________________________
SEMESTER – V
PART III - ELECTIVE I-FINANCIAL MARKETS
Credits:5 Course Code: N7BAB5T65C
Hours per Week: 7 Total Instructional hours: 90 LEARNING OBJECTIVES : This course aims to create awareness about the role and importance of these agencies in Corporate Financing. Unit – I Credit Hours: 18
Financial Markets – Structure of Financial Markets – Financial Investment – Money Market in
India – Indian Capital Markets – Difference between Money Market and Capital Market –
Classification and object of Indian Money Markets and Structure of Capital Markets. Unit – II Credit Hours: 18 Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – Merchant Banking - Role and Functions of Merchant Bankers in India – Under writing. Unit – III Credit Hours: 18 Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock Exchange – Various Speculative Transactions – Role of SEBI – Regulation of StockExchange. Unit – IV Credit Hours: 18
Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – LIC – GIC – UTI – Mutual Funds – Investments Companies
Unit – V Credit Hours: 18 New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture Capital –
Dimension Functions – Venture Capital in India – Factoring – Types – Modus Operandi of
Factoring – Factoring as Source of Finance – Securitisation of assets – Mechanics of
Securitisation- Utility of Securitisation – Securitisation in India.
LEARNING OUTCOMES: On successful completion of this course, the student should know about the methods of financing by this agencies and the key role played by them in Corporate Financing.
62
TEXT BOOK
1 .Dr.S.Gurusamy, “Financial Services”, TMH Publication, 2nd
edition, 2009.
REFERENCE BOOKS
1. I M Pandey“Financial Management”,Vikas Publishing House,New Delhi, 11th
Edition, 2015.
2. Prasanna Chandra “Financial Management Theory and Practice” TMH Publication Edition 8,
2014.
3. DK.MurthyVenugopal, “ Indian financial system”,I.K.International Publishing house Private
Limited New Delhi-2006.
4. E.GordonK.Natarajan, “Financial markets and service”, Himalaya Publishing house -2010.
Prepared by Verified by
Ms.D.Premaselvaraji,
Asst.Prof.of B.Com(ABA)
Dr.D.Padma
(HOD)
SEMESTER –V
PART IV –SKILL BASED ELECTIVE-5
INFORMATION SECURITY AND SYSTEM CONTROL
Course Code: N7BAB5T76 Credits : 2
Hours per Week: 6 Total instruction Hours : 75
LEARNING OBJECTIVES To gain knowledge on information systems and security related laws. UNIT - I : Credit Hours: 15 General Systems Concepts – Nature and types of systems, nature and types of information, attributes of information.- Business information systems –various types of information systems – TPC, MIS, DSS,EIS, ES.
UNIT - II : Credit Hours: 15 Information Systems Controls - Need for control - Effect of computers on Internal Audit - Responsibility for control – Management, IT, personnel, auditors - Cost effectiveness of control procedure - Control Objectives for Information and related Technology (COBIT) (e) Control over System and program changes UNIT - III : Credit Hours: 15 Control over Data integrity, privacy and security -Classification of information - Logical access controls Physical access controls - Environmental controls - Security concepts and techniques – Cryptosystems, Data Encryption Standards (DES)- Public Key Cryptography & Firewalls -Data security and public networks -Monitoring and surveillance techniques- Data Privacy- Unauthorized intrusion, hacking, virus control - Role of IS Auditor in Access Control
UNIT - IV : Credit Hours: 15 Audit Tests : Introduction to basics of testing (reasons for testing) - Various levels/types of testing such as (i) Performance testing, (ii) Parallel testing (iii) Concurrent Audit modules/Embedded audit modules, etc. Information security -. Three primary goals (confidentiality, integrity, availability) - Agreements for: confidentiality, trade secrets, discovery, non-compete -. Intellectual property and fair use -. Patents, trademarks, and copyrights
63
UNIT - V : Credit Hours: 15 Cyber Law- Cyber Crime - Information Technology Act, 2000 Note: 100% Theory only
LEARNING OUTCOMES On Successful completion of this Course, the students should have the knowledge related to information system control and data security.
TEXT BOOKS: 1. Tripathi Surya PrakeshGoel R Shukla PK “Introduction to Information Security and Cyber
Law” New Delhi 2014. 2. AkhileshwarParthak, “Legal aspect of Business"McGraw-Hill Education-2013. REFERENCE BOOKS:
1. Thomas R.Peltier, Justin Peltier, John Blackley .“Information Security Fundamentals”
Auer Bach Publications, Washington DC, 2010.
2.WamanS.Jawadekar, “Management Information System”,Tata McGraw-Hill Publishing
Company Limited –New Delhi-2007.
3.Aman Jindal, “Management Information System”,Kalyani Publishers-2007.
4.V.Rajaraman, “Introduction to Information Technology”, Phl Learning Private Limited, New
Delhi, Edition 2 -2014.
5.Ron Weber, “ Information Systems Control and Audit”, Pearson Education-2009.
Prepared by Verified by
Ms.D.Premaselvaraji,
Asst.Prof.of B.Com(ABA)
Dr.D.Padma
(HOD)
SEMESTER V PART V - EXTENSION ACTIVITIES
Course code: N7BAB5P27
Every student shall participate compulsorily for period of not less than two years
(4 semesters) in any one of the following programmes.
NSS
NCC
Sports
YRC
Other extra-curricular activities.
The student’s performance will be examined by the staff in-charge of extension activities along with
the Head of the respective department and a senior member of the Department on the following parameters.
The marks shall be sent to the Controller of Examinations before the commencement of the final semester
examinations.
64
20% of marks for Regularity of attendance
60% of marks for Active Participation in classes/camps/games/special Camps/programmes in
college District/ State/ University activities.
10% of marks for Exemplary awards/Certificates/Prizes.
10% of marks for Other Social components such as Blood Donations, Fine Arts,
etc.
The above activities shall be conducted outside the regular working hours of the college. The marks
sheet will carry the following remarks as per the following mark range.
A-Exemplary - 80 and above
B-Very good - 70-79
C-Good - 60-69
D-Fair - 50-59
E-Satisfactory -40-49
This grading shall be incorporated in the mark sheet to be issued at the end of the semester.
(Handicapped students who are unable to participate in any of the above activities shall be required to take a
testing the theoretical aspects of any one of the above fields and be graded and certified accordingly)
SEMESTER – VI
PART III – CORE – 13 - MANAGEMENT ACCOUNTING (COMMON FOR B.COM, B.COM(CA), B.COM(PA), B.COM(ABA), B.COM(BPS) PROGRAMME)
Credits:4 Course Code: N7BAB6T71
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.
65
UNIT - III : (12Hours) Cash Flow Statement: Meaning - Preparation – Uses andLimitations of Cash Flow
Statement. Budget and Budgetary control: Meaning of Budget - Budgetary Control – Objectives -
Merits and Demerits of Budgetary Control - Essentials of Successful Budgetary Control - Use of
Budget in Planning and Control .
Types of Budget –Sales Budget – Production Budget – Cost of Production Budget –
Materials Budget – Selling and Distribution Budget – Cash Budget – Master Budget . (Theory and
Problem). Zero Base Budgeting – Meaning –Advantages and its Limitations ( Theory only) UNIT - IV : (12Hours)
Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features – Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost volume-profit Analysis – Applications of Marginal costing for Business Decision making. UNIT - V : (12 Hours)
Standard Costing and variance analysis - meaning of Standard Cost - Applications of Standard Costing - Advantages and Limitations of Standard Costing - Establishment of Standard costing System - Variance analysis. (Material and Labour Variance Only) Distribution of Marks: 40% Theory & 60% Problems. Learning Outcome On the successful completion of this course, the students will be able to provide data to the management for decision-making in areas like finance, production, sales etc., TEXT BOOK 1. R.K.Sharmaand ShashiK.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)
66
SEMESTER – VI Part-III -Core-14- INCOME TAX LAW AND PRACTICE – II
(Common for B.Com, B.Com (PA) & B.Com (ABA)B.Com(BPS) Programmes) Credits: 5 Course Code: N7BAB6T72 Hours per week: 6 Total Instructional hours: 75 Learning Objectives To impart the knowledge about income tax law and practices in India Prerequisite: Income Tax Law and Practice -I UNIT – I (15 Hours)
Administrative, Judicial Authorities of Income Tax- Powers - Duties – Penalties for offence under IT Act u/s 221,234, 271(A-I) UNIT II (15 Hours)
Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G-Assesment of individuals – Tax liability
UNIT – III (15 Hours)
Assessment of partnership firms including LLP - Assessment of PFAOP- Charging
Provisions &Computation of Taxable Income- Deductions allowed-Computation of Tax Liability -
Assessment of HUF
UNIT – IV (15 Hours)
Assessment of Companies- Scope of Gross Total Income- Taxable Income - Tax
Liability – Concept and Application of Minimum Alternate Tax (MAT) - Assessment of
Charitable Trusts UNIT – V (15 Hours) Assessment Procedures – Types of Assessment -collection and recovery of Tax– Advance payment of Tax, TDS, PAN, TAN– E-filing Distribution of Marks: 40% Theory & 60% Problems.
Learning Outcome On the Completion of the Course, the students should be able to compute tax liability of partnership firms, companies, HUFs etc., TEXT BOOK 1. V.P.Gaur&D.B.Narang ,“Income Tax – Law & Practice” , Kalyani Publishers, Punjab-
141008–* Relevant Assessment Year. REFERENCES BOOKS 1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,* Relevant
Assessment Year. 2. Dr.H.C.Mehrotra&Dr. S.P. Goyal, “Direct Taxes law & Practice”,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: Dr.I.Siddiq Verified by: Dr.D.Padma
Associate Professor - B.Com HOD - B.Com (ABA)
67
SEMESTER VI
PART III – CORE 15- INDIRECT TAXATION (Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)
Credits:4 Course code:N7BAB6T73
Hours per Week:5 Total Instruction Hours:60
LEARNING OBJECTIVES To gain knowledge on the principles and provisions relating to indirect taxation and GST in
India
UNIT - I : Credit Hours: 12 Tax system - canons of taxation - Indian tax system - features of indirect tax-Comparisons
of direct and indirect tax - tax evasion and avoidance. UNIT - II : Credit Hours: 12
Customs duty – basic concepts – types – valuation – customs procedure, import and export procedure – powers of officers – levy and exemption –- penalties and offences – Export promotion scheme, EOU – SEZ – Duty drawback. UNIT - III : Credit Hours: 12
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 : Credit Hours: 12
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 : Credit Hours: 12
Retuns filing procdeudres 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: 100% Theory only.
LEARNING OUTCOMES On successful completion of this course, the students should be well versed in the basic
provisions regarding indirect taxation and GST introduced in India.
TEXT BOOKS 1. S.S. Gupta (2017) – GST – Laws and Practice, Taxmanns Publications, New Delhi.
2. MonishBhalla (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.
Prepared by Verified by
Dr.D.Padma, HOD - B.Com (ABA), Dr.C.Boopathi, HOD - B.Com(PA)
68
SEMESTER VI
PART III –COMPREHENSIVE SUBJECT VIVA-VOCE
Credits:1 Course Code:N7BAB6R45
Comprehensive subject wise viva-voce for 50 marks shall be assessed at the end of VI
semester and the questions shall have an equal representation from all the subjects covered upto VI
semester in the syllabus. The evaluation of the comprehensive subject wise viva-voce will be based
on the performance of the students and the same shall be done by an external examiner.
SEMESTER VI
PART III – ELECTIVE 2 AUDITING AND ASSURANCE
Credits : 5 Course code: N7BAB6T76A Hours per Week: 5 Total Instructional Hours : 60
LEARNING OBJECTIVES To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedure. UNIT - I : Credit Hours: 12 Auditing Concepts: Meaning and Nature of Auditing – Definition of Auditing – Scope of Auditing - Differences between Accountancy and Auditing – Auditing and Investigation – Main object of an Audit – Detection and Prevention of Errors, Fraud – Advantages of an Audit – The Auditor – Qualifications of an Auditor.
UNIT - II : Credit Hours: 12
Standards on Auditing: Concept – Scope – Objectives & importance – Procedure for issuing Standards.
Audit planning - Audit programme – Audit working papers – Audit note book.
UNIT - III : Credit Hours: 12 Internal Control: Elements of internal control- Review and documentation -Evaluation of internal
control system - internal control questionnaire - Internal control check list- test of control - concept
of internal audit – Internal control and computerized Environment. UNIT - IV: Credit Hours: 12 Audit Sampling - Types of sampling. Testchecking - Techniques of testchecks.Vouching: Vouching the debit and Credit side of the Cash Book – Vouching Cash and Credit Purchases – Vouching of Cash and Credit Sales- Audit of assets and liabilities.
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UNIT - V : Credit Hours: 12 Company Audit: Audit of Shares - Appointment of auditors – Rotations of auditors – Disqualification, Removal of auditors - powers and duties of auditors. Audit Report: Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates- Companies Auditors Report Order 2014 (CARO). Special audit: Educational Institutions – Hotels –Clubs – Hospitals - Leasing Companies. Note: 100% Theory only.
LEARNING OUTCOMES On the successful completion of this course, the students should know the procedures of auditing and role of auditors in business.
TEXT BOOK: 1. B.N.Tandon, S.Sudarshanam, S.Sundarababu, “A Handbook of Practical Auditing”, Sultan
Chand and Company, New Delhi, 13th Edition 2014. REFERENCE BOOKS: 1. R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House, 7th
Edition,2014. 2. DinkarPagare, “Principles and Practices of Auditing”, Sultan Chand& Sons, New
Delhi, 12th
Edition, 2014. 3. K.Sundar& K. Paari, “Practical Auditing”, Vijay Nicole Imprints Pvt Ltd, 2014. 4. S.K.Basu, “Auditing & Assurance”, Dorling Kindersley (India) Pvt.Ltd, 2012
Prepared by Verified by
A.Shanthi ,Asst.Prof. B.Com (ABA), Dr.D.Padma, HOD - B.Com(ABA)
SEMESTER VI
PART III – ELECTIVE 2 - EXPORT MARKETING
Credits: 5
Hours per Week: 5 Course Code: N7BAB6T66B
Total Instructional hours: 60 LEARNING OBJECTIVE: To provide basic knowledge of concepts, Principles, Tools and Techniques of Export Marketing UNIT – I Credit Hours: 12
Export Marketing - an overview - export marketing - meaning differences between export marketing and domestic marketing – salient features and basic functions of export marketing - export barriers tariff and non tariff – export market analysis – feasibility of market entry – source to market information – assessing sales prospects.
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UNIT – II Credit Hours: 12 Export distribution and channels – main channels of distribution in export market – linking
the domestic and overseas channel – direct export – indirect export – channel; suitable for small manufactures – factor influencing selection of marketing channels.
UNIT – III Credit Hours: 12 Export promotion – characteristics of foreign buyers – forms of export promotion –
importance of promotional activities – factors affecting promotional decision – domestic and foreign advertising – unified verses diversified advertising strategy – advertising campaign – trade fair and exhibitions –planning for participation - role of Indian institute
of foreign trade in export promotion
UNIT – IV Credit Hours: 12 Exports and import procedure – documents used in foreign trade
UNIT – V Credit Hours: 12 Export finance: needs – short term, medium and long term source of finance types of Credit
– pre-shipment Credit , post- shipment Credit letters of Credit – finance for export on differed payments terms –Contribution of EXIM bank and ECGC for export finance - Export Provisions under FEMA 1999.
Note: The Syllabus will have 100 % Theory.
LEARNING OUTCOMES: On successful completion of this course, the Students should have understood the attributes and knowledge requirements of Export Marketing
TEXT BOOKS 1. Rathor B.S, Export Marketing, Himalaya Publishing House, Mumbai – 400 004, Edition –
2014.
REFERENCE BOOKS 1. Balagopal .T.A.S, “Export Management”, Himalaya Publishing House, 13
nd Edition 1998.
2. GerealdAlbaum, EdwinDuerr, Jesperstandskou, “International Marketing and export Management”, pearson Edition -2013.
3. Francis Cherunilam, “International Business text and cases”,Prentice Hall of India private Limited,New Delhi- edition 5- 2013.
4. Raj Agarwal, “International trade”, Institute of management technology published, Excel Book-2007.
Prepared by Verified by
Ms.D.Premaselvaraji,
Asst.Prof.of B.Com(ABA)
Dr.D.Padma
(HOD)
71
SEMESTER VI
PART III – ELECTIVE 2: WORKING CAPITAL MANAGEMENT
Credits: 5 Course Code: N7BAB6T66C
Hours per Week: 5 Total Instructional hours: 60
LEARNING OBJECTIVE: To educate the importance of working capital management concepts in corporate finance.
UNIT I Credit Hours: 12 Working Capital Management – Theories and approaches – Ratio Analysis - Fund Flow and
Cash Flow Analysis – Cash flow forecasting and Budgeting.
UNIT II Credit Hours: 12 Financing of working capital – Money market instruments – Bank Finance- Assessment and Appraisal – Managing corporate liquidity and financial flexibility
UNIT III Credit Hours: 12 Receivables Management – Cash Management – Inventory Management
UNIT IV Credit Hours: 12 Instruments of international money market – Euro notes – Euro commercial paper – MTNs and FRNs.
UNIT V Credit Hours: 12 Working Capital Control and Banking policy – Committee recommendations on working capital – New system of assessment of working capital finance.
LEARNING OUTCOMES: On successful completion of this course, the Students should have better understanding on the working capital management in organisations.
TEXT BOOK 1. V.K.Bhalla, “Working Capital Management Text and Cases”, Sultan Chand and Company, New Delhi, Edition, 2014.
REFERENCE BOOKS: 1. PrasannaChandra,Fundamentals of Financial Management, McGraw Hill Education(India)
Pvt. Ltd., New Delhi, 6th
edition 2014.
2. I.M. Pandey - Financial Management, Vikas Publishing (Pvt) Ltd., New Delhi, 11th
edition, 2015.
3. M.Y Khan & PK Jain, “Financial Management”, Tata McGraw Hill Publishing company
Private Limited. Sixth Edition 2014.
4. P.V.Kulkarni, BG .Satyaprasad, “Financial Management,Himalaya Publishing House -
2011.
Prepared by Verified by
Ms.D.Premaselvaraji,
Asst.Prof.of B.Com(ABA)
Dr.D.Padma
(HOD)
72
SEMESTER VI
PART III –ELECTIVE 3 – Business Analysis and Valuation
Credits: 5 Course Code:N7BAB6T77A Hours per Week: 6 Total Instructional hours:75
LEARNING OBJECTIVES To gain knowledge in different techniques in the valuation of assets and liabilities. UNIT I : Credit Hours: 15
Principles and techniques of valuation - Asset valuation-Earnings valuation - Cash flow valuation - Other valuation basis - Efficient market hypothesis - Impact of changing capital structure on the market value of the company - Priorities of different stakeholders in terms of business valuation. (Simple Problems) UNIT II : Credit Hours: 15
Valuation of Mergers and Acquisitions - Assets and cash flows (Simple Problems)- The strengths and weaknesses of various valuation method - Recognition of the interest of various stakeholders - Selection of appropriate cost of capital for valuation - Synergistic benefits - Forms of consideration and terms of acquisitions - Post merger integration process - Implications of regulations for business combinations - Types of exit strategies and their implications. UNIT III : Credit Hours: 15
Valuation of Assets and Liabilities Valuation of fixed assets - Valuation of inventories - Valuation of investments - Valuation of shares - Valuation of options .(Simple Problems)
UNIT IV : Credit Hours: 15 Valuation of intangibles and accounting standards(AS-26) - Forms of intellectual property
and methods of valuation - patents and copyrights. (Theory Only) UNIT V: Credit Hours: 15
Valuation of goodwill - Valuation of brands- Valuation of real estate - Human resource accounting - Relevant accounting standards. (Theory Only).
Note: 80% Theory and 20% Simple Problems.
LEARNING OUTCOMES On successful completion of the course, the students should have understood the techniques of valuation of assets and liabilities in various situations. TEXT BOOK: 1. Robert F. Reilly and Robert P. Schweihs, “Handbook of Business Valuation and Intellectual Property Analysis”, McGraw-Hill Publishing, 2004. REFERENCE BOOKS 1.Gupta, G.C, “Valuation of Immovable Properties”, Bharat Law House (p) Ltd,New Delhi Edition 2000,
2. Banerjee, D.N and John .A. Parks, “Principles and Practice of Valuation”, Eastern Law House,
Calcutta.2005.
3. VadapalliRavindhar, “Mergers, Acquisitions & Business Valuation”Excel books, New Delhi,
2007.
4. Pratt, Shannon, and Alina V. Niculita. “Valuing a Business”. McGraw-Hill, New York, 5th
edition 2008.
Prepared by Verified by
Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma, (HOD)
73
SEMESTER VI
PART III – ELECTIVE 3 - BRAND MANAGEMENT
Credits:5 Course code:N7BAB6T67B Hours per Week: 6 Total Instruction Hours:75
COURSE OBJECTIVE: To teach the importance of brand and its impact among the customers.
Unit I Credit Hours: 15 Introduction- Basic understanding of brands – concepts and process – significance of a brand – brand mark and trade mark – different types of brands – family brand, individual brand, private brand – selecting a brand name – functions of a brand – branding decisions – influencing factors.
Unit II Credit Hours: 15 Brand Associations: Brand vision – brand ambassadors – brand as a personality, as trading asset, Brand extension – brand positioning – brand image building
Unit III Credit Hours: 15 Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes – brand equity – role of brand manager – Relationship with manufacturing - marketing- finance - purchase and R & D – brand audit
Unit IV Credit Hours: 15 Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through acquisition takes over and merger – Monitoring brand performance over the product life cycle- Co-branding.
Unit V Credit Hours: 15 Brand Strategies: Designing and implementing branding strategies – Case studies - Provision for IPR Law relating to brand.
LEARNING OUTCOMES On successful completion of this course, the students should know the basic understanding of branding and its importance.
TEXT BOOK
1. Verma Harsh V, “Strategic Brand Management”, Excel Books, New Delhi, 3rd Edition
2013.
REFERENCE BOOKS 1. LanBatey, “Asian Branding - A great way to fly”, Prentice Hall of India, Singapore 2002.
2. Jean Noel, Kapferer, “The New Strategic brand Management”, Kongan Page, 2012.
3. Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 3rd
Edition, 2015.
Prepared by Verified by
Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma, (HOD)
74
SEMESTER VI
PART III – ELECTIVE 3 - PERSONAL FINANICAL PLANNING
Credits:5 Course code:N7BAB6T77C Hours per Week: 6 Total Instruction Hours:75
LEARNING OBJECTIVES: The aim of the course to provide basic principles for managing personal finance.
Unit I: Credit Hours: 15 Basics of Personal Financial Management: The Personal Financial Planning Process, Preparation of
Personal Budget, Personal Financial Statements, Personal Income Tax Planning.
Unit II: Credit Hours: 15 Personal Savings & Investment: Investment Criteria- liquidity, safety and profitability. Savings
instruments of Post Office and Banks. Chit Funds.Investment in Shares, Debentures, Corporate and
Government Bonds, Mutual Fund.Investment in Physical Assets – Real Estate, Gold and Silver.
Risk and Return associated with these investments.
Unit III: Credit Hours: 15 Computation of Return and Risk of Personal Investment: Present Value and Future Value of a
Single Amount and an Annuity. Computation of interest, dividend and capital gains on personal
investments.Impact of leverage on return. Personal tax planning,
Unit IV: Credit Hours: 15 Retirement Savings Plans: Pension Plans- Defined Contribution Plan and Defined Benefit Plan.
Provident Fund, Gratuity. Insurance Contract: Life Insurance contract- Features, Policy conditions
and products. General Insurance Plans. Reverse Mortgage Plans.
Unit V: Credit Hours: 15 Case studies on personal financial planning of individuals. - Case studies on risk and return
perception of retail investors on various investments.
LEARNING OUTCOMES: On successful completion of this course, the Students should have a deeper understanding of
Personal Financial Management and basics of personal financial management, personal savings and
investment plans, computation of return and risk factor of personal savings and investments,
retirement and savings plans.
TEXT BOOK: 1. Jack R. Kapoor, Les R. Dlabay and Robert J. Hughes, “Personal Finance” Tat McGraw-Hill
Publishing Company Ltd. New Delhi.
REFERENCE BOOKS
1. Dr. P.K. Gupta, “ Insurance and Risk Management”, Himalaya Publishing House, Mumbai.
2.Ranganathan and Madhumathi, “ Investment Analysis and Portfolio management”, Pearson, New
Delhi.
3. Information Brouchers of Post Offices, Banks, Mutual Funds, Insurance Companies
4. Internet Sources- BSE, NSE, SEBI, RBI, IRDA, AMFI etc.
Prepared by Verified by
Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma, (HOD)
75
SEMESTER- VI
PART IV - SKILL BASED COURSE – 6 ENTERPRISE RESOURCE PLANNING
Credits: 2 Course Code: N7BAB6T78
Hours per Week: 3 Total Instruction Hours: 40 LEARNING OBJECTIVES To know the basics and the strategic importance of Enterprise Resource Planning
UNIT I Credit Hours: 8
ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related
Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining,
OLAP, SCM , CRM, GIS, PLM, EDI and EFT
UNIT II Credit Hours: 8
ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology,
Hidden Costs, Organizing the Implementation, Vendors, Consultants and Users,
Contracts with Vendors, Consultants and Employees, Project Management and Monitoring
UNIT III Credit Hours: 8
The Business Modules: Business modules in an ERP Package, FICO, Manufacturing,
Human Resources, Plant Maintenance, MM Module, Quality Management, Sales and
Distribution
UNIT IV Credit Hours: 8
The ERP Market: ERP Market Place, SAP AG, Peoplesoft, Baan, JD Edwards, Oracle,
QAD, SSA
UNIT V Credit Hours: 8
ERP – Present And Future:Turbo Charge the ERP System, EIA, ERP and e-Commerce, ERP
and Internet, Future Directions
Note: 100% Theory only
LEARNING OUTCOME
On successful completion of this course, the Students should know the ERP and its implementation
in various areas of business and future trends in ERP.
TEXT BOOK
1. Alexis Leon, “ERP Demystified”, Tata McGraw Hill, New Delhi, (2014)
REFERENCES
1. Alexis Leon, ”Enterprise Resource Planning”, Tata McGraw Hill, New Delhi, (2014)
2. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource
Planning”, Thompson Course Technology, USA, (2012).
3. Vinod Kumar Garg and Venkitakrishnan N K, “Enterprise Resource Planning – Concepts
and Practice”, PHI, New Delhi, (2003)
4. LiaquatHossain, Jon David Patrick and M.A. Rashid, Enterprise Resource Planning:
Global Opportunities & Challenges Idea Group Publishing, 2002
Prepared by Verified by
Ms.S.Shobhana, Asst.Prof.ofM.Com(IB) Dr.D.Padma, (HOD)
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2. Autonomous Examinations Rules and Regulations
77
1.
2. Or Or
3.
4.
EXTRA CREDIT COURSES
5.
CURRICULUM STRUCTURE OF B.COM (APPLIED BUSINESS ACCOUNTING) PROGRAM
(2017 – 18 Batch onwards) PART - I
PART - II
PART - III
PART - IV
PART - V
Environmental Studies, Value Education and Human Rights
Skill Based Courses / Non – Major Electives
or or or
a) Basic Tamil for New Learners
1. Core: 2. Allied:
3. Electives
4. Institutional Training-Cum-Report
5. Professional Traiing –Cum-Report
6. Compreshensive Subject Viva-voce
English
EXTENSION ACTIVITIES
a. Tamil b. Hindi c. Malayalam d. French
NSS/ Sports
b) Advanced Tamil
c) Basic English for
Competitive
Examinations-I
and
Basic English for Competitive
Examinations - II
Mathematics for Competitive Examinations
Yoga
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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)
79
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
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]
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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 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
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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)
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)
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Attendance Mark
Attendance Range Marks
96 % and above - 5 Marks
91 % & up to 95 % - 4 Marks
86% & up to 90 % - 3 Marks
81% & up to 85 % - 2 Marks
From 75 % to 80% - 1 Mark
Maximum - 5 Marks (===== E)
Calculation of Internal Marks for theory courses except
Part IV-Non Major Elective
1. Internal Assessment Test : Average of the two tests.
Reduced to a Maximum of 05 Marks (A+B/2)
2. Model Examination : Reduced to a Maximum of 10 Marks (C)
3. Assignment : Reduced to a Maximum of 05 Marks (D)
4. Attendance : Reduced to a Maximum of 05 Marks (E)
__________
Internal marks Score: F = (A +B)/2 + C + D + E = 25 Marks
__________ The calculation procedure of the Internal Marks for courses, which have exclusive
internal assessment such as Environmental Studies, etc in the following pattern.
a. Average of Two Cycle tests - For a maximum of 20 Marks
b. Model Examinations - For a maximum of 25 Marks
c. Attendance Marks - For a maximum of 5 Marks
______
Total - For a maximum of 50 Marks
______
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
______
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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
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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
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
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
85
Question Paper Pattern
Section A
Attempt all questions
06 questions – each carrying one mark 06 X 01 = 06
Multiple Choice
Section B
Attempt all questions (two each from both units)
04 questions – each carrying five marks 04 X 05 = 20
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
(Minimum one question shall be asked from each unit)
03 questions - each carrying eight marks 03 X 08 = 24
Inbuilt Choice [Either / Or]
Model Examinations
Syllabus : All Five Units
Working Days : On completion of 85 working days approximately,
Examination : Commences any day from 86th working day to 90th working day.
Duration : Three Hours
Max. Marks : 75
Question Paper Pattern
Section A
Attempt all questions
10 questions – each carrying one mark1 10 X 01 = 10
Multiple Choice
Section B
Attempt all questions
05 questions – each carrying five marks 05 X 05 = 25
Inbuilt Choice [Either / Or]
Section C
Attempt all questions
05 questions – each carrying eight marks 05 X 08 = 40
Inbuilt Choice [Either / Or]
86
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
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
87
Question Paper Pattern
Section A
Attempt all questions (from Unit I,II & III)
40 questions – each carrying one mark 40 X 01 = 40
Multiple Choice
Section B
Attempt all questions ( from Unit IV & V)
05 questions – each carrying five marks 07X 05 = 35
3. External Examinations:
The external examinations for theory courses will be conducted for 75 % marks, for
all UG and PG degree programs. The external theory examinations will be conducted only
after the completion of 90 working days in each semester.
Normally, the external practical examinations will be conducted before the
commencement of theory examinations. Under exceptional conditions these examinations
may be conducted after theory examinations are over. The external evaluation will be for
60% marks of each practical course.
The external viva voce examinations project work / Internship also will be conducted
after the completion of theory examinations. The external assessment is for 60% marks of the
project work / Internship.
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]
88
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]
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]
89
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 07X 05 = 35
For Practical examination without coding, 60% of External assessment marks
can be distributed in the following pattern.
a. Record - For a maximum of 12 Marks
b. Algorthim (2) - For a maximum of 24 Marks
c. Execution & Output(2) - For a maximum of 24 Marks
__________
Total - For a maximum of 60 Marks
__________
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
90
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.
91
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
92
6. Classification of Successful Candidates(overall):
CGPA GRADE CLASSIFICATION OF FINAL
RESULT
9.5 to 10.0 O+ First Class - Exemplary *
9.0 and above but below 9.5 O
8.5 and above but below 9.0 D++
First Class with Distinction * 8.0 and above but below 8.5 D+
7.5 and above but below 8.0 D
7.0 and above but below 7.5 A++
First Class 6.5 and above but below 7.0 A+
6.0 and above but below 6.5 A
5.5 and above but below 6.0 B+ Second Class
5.0 and above but below 5.5 B
4.5 and above but below 5.0 C+ # Third Class
4.0 and above but below 4.5 C #
0.0 and above but below 4.0 U Re-appear
“*” The candidates who have passed in the first appearance and within the prescribed
semester of the Programme (Major, Allied: and Elective Course alone) are eligible.
“#” Only applicable to U.G. Programme
Σn Σi Cni Gni
CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------
Σn Σi Cn i
93
Sum of the multiplication of grade points by the credits
of the entire program
CGPA= -----------------------------------------------------------------------------------------------------
Sum of the Courses of entire Program
In order to get through the examination, each student has to earn the minimum marks
prescribed in the internal (wherever applicable) and external examinations in each of the
theory course, practical course and project viva.
Normally, the ratio between internal and external marks is 25:75. There is no passing
minimum for internal component. The following are the minimum percentage and marks for
passing of each course, at UG and PG levels for external and aggregate is as follows:
S.No Program Passing Minimum in Percent
External (75) Aggregate (100)
1 UG Degree 40% (30) 40% (40)
2 PG Degree 50% (38) 50% (50)
However, the passing minimum marks may vary depending up on the maximum
marks of each course. The passing minimum at different levels of marks is given in the
following table:
S.
No
UG & PG
Maximum Marks Passing minimum for UG Passing minimum for PG
Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%
1 25 75 100 - 30 40 - 38 50
2 50 150 200 - 60 80 - 75 100
3 40 60 100 - 24 40 - 30 50
4 80 120 200 - 48 80 - 60 100
5 80 20 100 - 8 40 - 10 50
6 160 40 200 - 16 80 - 20 100
7 15 60 75 - 24 30 - 30 38
8 50 - 50 20 - 20 25 - 25
9 - 50 50 - 20 20 - 25 25
10 - 75 75 0 30 30 - - -
94
7. Reappearance:
The students having arrears shall appear in the subsequent semester (external)
examinations compulsorily. The candidates may be allowed to write the examination in the
same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the
examination in the revised / current syllabus depending on various administrative factors.
There is no re-examination for internals.
8. Criteria for Ranking of Students: 1. Marks secured in all the courses will be considered for PG Programs and marks secured
in Core: and Allied: courses (Part-III) will be considered for UG programs, for ranking of
students.
2. Candidate must have passed all courses prescribed chosen / opted in the first attempt
itself.
3. Improvement marks will not be considered for ranking but will be considered for
classification.
9.External Examination Grievances Committee:
Those students who have grievances in connection with examinations may represent
their grievances, in writing, to the chairman of examination grievance committee in the
prescribed proforma. The Principal will be chairman of this committee.
95
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:
………………………………………………………………………………………................