MANONMANIAM SUNDARANAR UNIVERSITY

TIRUNELVELI - 12

SYLLABUS
(With effect from the Academic Year 2023-2024 onwards)

1
 B.COM
GENERAL

PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the fields of
Commerce, Accountancy and Management. The course equips the students for entry level jobs
in industry, promotes the growth of their professional career, entrepreneurship and a key
contributor to the economic development of the country.
TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM
FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B. Com General

Programme
Code:
Duration: UG – 3 years
Programme PO1: Disciplinary knowledge: Capable of demonstrating
Outcomes: comprehensive knowledge and understanding of one or more disciplines
that form a part of an undergraduate Programme of study
PO2: Communication Skills: Ability to express thoughts and ideas
effectively in writing and orally; Communicate with others using
appropriate media; confidently share one’s views and express
herself/himself; demonstrate the ability to listen carefully, read and write
analytically, and present complex information in a clear and concise
manner to different groups.
PO3: Critical thinking: Capability to apply analytic thought to a body
of knowledge; analyses and evaluate evidence, arguments, claims,
beliefs on the basis of empirical evidence; identify relevant assumptions
or implications; formulate coherent arguments; critically evaluate
practices, policies and theories by following scientific approach to
knowledge development.
PO4: Problem solving: Capacity to extrapolate from what one has
learned and apply their competencies to solve different kinds of non-
familiar problems, rather than replicate curriculum content knowledge;
and apply one’s learning to real life situations.
PO5: Analytical reasoning: Ability to evaluate the reliability and
relevance of evidence; identify logical flaws and holes in the arguments
of others; analyze and synthesize data from a variety of sources; draw
valid conclusions and support them with evidence and examples, and
addressing opposing viewpoints.
PO6: Research-related skills: A sense of inquiry and capability for
asking relevant/appropriate questions, problem arising, synthesizing and
articulating; Ability to 2recognize cause-and-effect relationships, define
problems, formulate hypotheses, test hypotheses, analyses, interpret and
draw conclusions from data, establish hypotheses, predict cause-and-
effect relationships; ability to plan, execute and report the results of an
experiment or investigation
PO7: Cooperation/Team work: Ability to work effectively and
2
 respectfully with diverse teams; facilitate cooperative or coordinated
effort on the part of a group, and act together as a group or a team in the
interests of a common cause and work efficiently as a member of a team
PO8: Scientific reasoning: Ability to analyse, interpret and draw
conclusions from quantitative/qualitative data; and critically evaluate
ideas, evidence and experiences from an open-minded and reasoned
perspective.
PO9: Reflective thinking: Critical sensibility to lived experiences, with
self-awareness and reflexivity of both self and society.
PO10 Information/digital literacy: Capability to use ICT in a variety
of learning situations, demonstrate ability to access, evaluate, and use a
variety of relevant information sources; and use appropriate software for
analysis of data.
PO 11 Self-directed learning: Ability to work independently, identify
appropriate resources required for a project, and manage a project
through to completion.
PO 12 Multicultural competence: Possess knowledge of the values
and beliefs of multiple cultures and a global perspective; and capability
to effectively engage in a multicultural society and interact respectfully
with diverse groups.
PO 13: Moral and ethical awareness/reasoning: Ability to embrace
moral/ethical values in conducting one’s life, formulate a
position/argument about an ethical issue from multiple perspectives, and
use ethical practices in all work. Capable of demon starting the ability to
identify ethical issues related to one’s work, avoid unethical behaviour
such as fabrication, falsification or misrepresentation of data or
committing plagiarism, not adhering to intellectual property rights;
appreciating environmental and sustainability issues; and adopting
objective, unbiased and truthful actions in all aspects of work.
PO 14: Leadership readiness/qualities: Capability for mapping out the
tasks of a team or an organization, and setting direction, formulating an
inspiring vision, building a team who can help achieve the vision,
motivating and inspiring team members to engage with that vision, and
using management skills to guide people to the right destination, in a
smooth and efficient way.
PO 15: Lifelong learning: Ability to acquire knowledge and skills,
including „learning how to learn‟, that are necessary for participating in
learning activities throughout life, through self-paced and self-directed
learning aimed at personal development, meeting economic, social and
cultural objectives, and adapting to changing trades and demands of
work place through knowledge/skill development/reskilling.
Programme PSO1 – Placement:
Specific To prepare the students who will demonstrate respectful engagement
Outcomes: with others’ ideas, behaviors, beliefs and apply diverse frames of
reference to decisions and actions.

PSO 2 – Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
startups and high potential organizations
3
PSO3 – Research and Development:
Design and implement HR systems and practices grounded in research
that comply with employment laws, leading the organization towards
growth and development.

PSO4 – Contribution to Business World:

To produce employable, ethical and innovative professionals to sustain
in the dynamic business world.

PSO 5 – Contribution to the Society:

To contribute to the development of the society by collaborating with
stakeholders for mutual benefit.

4
 METHODS OF EVALUATION
Continuous Internal Assessment Test
Internal Assignments / Snap Test / Quiz
Evaluation Seminars 25 Marks
Attendance and Class Participation
External
End Semester Examination 75 Marks
Evaluation

Total 100 Marks

METHODS OF ASSESSMENT

• The lowest level of questions requires students to recalling formation

Remembering (K1) from the course content.
• Knowledge questions usually require students to identify information in
the textbook.

• Understanding off acts and ideas by comprehending organizing,

comparing, translating, interpolating and interpreting in their own words.
Understanding (K2) • The questions go beyond implore call and require students to combined
at together.

• Students have to solve problems by using/applying a concept learned in

Application (K3) the classroom.
• Students must use their knowledge to determine an exact response.

• Analyzing the question is one that asks the students to break down
Analyze (K4) something into its component parts.
• Analyzing requires students to identify reasons causes or motives and
reach conclusions or generalizations.
• Evaluation requires an individual to make judgment on something.
• Questions to be asked to judge the value of an idea, a character, a work
Evaluate (K5) of art, or a solution to a problem.
• Students are engaged in decision-making and problem–solving.
• Evaluation questions do not have single right answers
• The questions of this category challenge students to get engaged in
creative and original thinking.
Create (K6) • Developing original ideas and problem-solving skills

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 Course
Part Title of the Course Credits Hours
Code
FIRST YEAR
FIRST SEMESTER
Part I Language–Tamil 3 6
Part II English 3 6
Part III Core Paper I–Financial Accounting I 5 5

Part III Core Paper II – Principles of Management 5 5

Elective I – Business Communication
Part III Any one Elective I-Indian Economic
Development 3 4
Elective I - Business Economics
Any one Skill Enhancement Course SEC–1 2 2

Part IV Digital Banking / MS Office

Foundation Course FC - 2 2
Fundamentals of Business Studies
TOTAL 23 30
SECOND SEMESTER
Part I Language–Tamil 3 6
Part II English 3 4
Part III Core Paper III –Financial Accounting II 5 5

Part III Core Paper IV-Business Law 5 5

Elective II-Business Environment
Elective II -Insurance and Risk
Any one Management
Part III
Elective II–International Trade 3 4

Skill Enhance Course SEC– 2 2 2

Skill Enhancement Course SEC3 2 2
Part IV Select any Internet and its Applications/
two Stock Market Operation/
New venture Planning and Development

Part IV Naan Overview of English Communication 2 2

Mudhalvan (Language Proficiency for Employability)
TOTAL 25 30

6
 SECOND YEAR
THIRD SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper V- Corporate Accounting I 5 5

Part III Core Paper VI-Company Law 4 4

Elective III–Business Legislation

Part IV Any one 4 3
Elective III–Business Mathematics &Statistics
Elective III–E-Commerce
Skill Enhance Course SEC– 4
1 2
Any one Computerized Accounting System /
Part IV Clearing and Forwarding in Import and
Export

Naan
Mudhalvan *Goods and Service Tax 2 2
E.V. S 2 2
TOTAL 24 30

FOURTH SEMESTER
Part I Language–Tamil 3 6
Part II English 3 6
Part III Core Paper VII – Corporate Accounting II 5 5
Part III Core Paper VIII- Principles of Marketing 4 4
Elective IV– Financial Services
Elective IV–Consumerism & Consumer
Part III Any one Protection 4 3
Elective IV- Operations Research
Skill Enhance Course SEC– 5
Part IV Any one 1 2
Fundament of Fin Tech /

Filing of GST Returns

Value Education 2 2
Part IV Naan *Working Capital Management 2 2
Mudhalvan
TOTAL 24 30

*Applicable to the students who failed in Naan Mudhalvan (Alternative paper)

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 FIRST YEAR – SEMESTER – I
CORE – I: FINANCIAL ACCOUNTING I

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of
Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic
Accounting Concepts and Conventions - Journal, Ledger
I 15
Accounts– Subsidiary Books –– Trial Balance - Classification of
Errors – Bank Reconciliation Statement - Need and Preparation

Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue
II 15
Expenditure and Receipts – Preparation of Trading, Profit and Loss
Account and Balance Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments -
Types - Straight Line Method – Diminishing Balance method –
Conversion method.
III 15
Units of Production Method – Cost Model vs Revaluation
Bills of Exchange – Definition – Specimens – Discounting of Bills
– Endorsement of Bill – Collection – Noting – Renewal –
Retirement of Bill under rebate
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features - Limitations -
Difference between Incomplete Records and Double Entry
IV 15
System - Methods of Calculation of Profit - Statement of Affairs
Method – Preparation of final statements by Conversion method.

6
 Royalty and Insurance Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short
Working – Lessor and Lessee – Sublease – Accounting Treatment.
V 15
Insurance Claims –Calculation of Claim Amount-Average clause
(Loss of Stock only)

TOTAL 75
THEORY 20% & PROBLEM 80%

CO Course Outcomes
Remember the concept of rectification of errors and Bank reconciliation
CO1
statements
CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns
CO3 Analyze the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance
CO5
companies in case of loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New
Delhi.
2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S. Chand and
Sons, New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New
Delhi.
5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
1. Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,
Mumbai.
2. Tulsian, Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S. Chand and Sons, New
Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
5. Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text
and Cases. McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 3 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 2 3 3 3 2 2 2 3 2 2

TOTAL 15 10 15 15 13 11 10 10 15 10 10

AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

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 FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
5 5 5 25 75 100
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organization structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management
– Importance - Management Vs. Administration – Management:
Science or Art –Evolution of Management Thoughts – F. W.
I 15
Taylor, Henry Fayol, Peter F. Drucker, Elton Mayo - Functions of
Management - Trends and Challenges of Management. Managers
– Qualification – Duties & Responsibilities.

Planning
Planning – Meaning – Definitions – Nature – Scope and Functions
– Importance and Elements of Planning – Types – Planning
II Process - Tools and Techniques of Planning – Management by 15
Objective (MBO). Decision Making: Meaning – Characteristics –
Types - Steps in Decision Making – Forecasting.

Organizing
Meaning - Definitions - Nature and Scope – Characteristics –
Importance – Types - Formal and Informal Organization –
III Organization Chart – Organization Structure: Meaning and Types 15
- Departmentalization– Authority and Responsibility –
Centralization and Decentralization – Span of Management.

Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment
– Sources of Recruitment – Modern Recruitment Methods -
Selection Procedure – Test- Interview– Training: Need
IV 15
- Types– Promotion –Management Games – Performance
Appraisal - Meaning and Methods – 360-degree Performance
Appraisal – Work from Home - Managing Work from Home
[WFH].

6
 Directing
Motivation –Meaning - Theories – Communication – Types -
Barriers to Communications – Measures to Overcome the Barriers.
Leadership – Nature - Types and Theories of Leadership – Styles
of Leadership - Qualities of a Good Leader – Successful Women
Leaders – Challenges faced by women in workforce - Supervision.
V 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination.
Control - Characteristics - Importance – Stages in the Control
Process - Requisites of Effective Control and Controlling
Techniques – Management by Exception [MBE].

Total 75
Course Outcomes
CO1 Demonstrate the importance of principles of management.
CO2 Paraphrase the importance of planning and decision making in an organization.
Comprehend the concept of various authorizes and responsibilities of an
CO3
organization.
CO4 Enumerate the various methods of Performance appraisal
Demonstrate the notion of directing, co-coordination and control in the
CO5
management.
Textbooks
Gupta. B, -Principles of Management-L.M. Prasad, S. Chand& Sons Co. Ltd,
1
New Delhi.
DinkarPagare, Principles of Management, Sultan Chand & Sons Publications,
2
New Delhi.
P.C. Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill,
3
Noida.
4 L.M. Prasad, Principles of Management, S. Chand & Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani
5
Publications, New Delhi.
Reference Books
K Sundhar, Principles of Management, Vijay Nichole Imprints Limited,
1
Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill,
2
Sultan Chand and Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. & Nohria, N. Beyond the Hype: Rediscovering the Essence of
5
Management. Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used

6
 Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

6
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS COMMUNICATION

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance
of communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interviews
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication –
I Modern Communication Methods – Barriers to Communication – E- 12
Communication - Business Letters: Need - Functions – Essentials of
Effective Business Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status
II 12
Enquiries – Complaints and Adjustments – Collection Letters – Sales
Letters – Circulars
Banking & Insurance Correspondence
Banking Correspondence – Types – Structure of Banking
Correspondence – Elements of a Good Banking Correspondence –
Insurance – Meaning and Types – Insurance Correspondence –
III 12
Difference between Life and General Insurance – Meaning of Fire
Insurance – Kinds – Correspondence Relating to Marine Insurance –
Agency Correspondence – Introduction – Kinds – Stages of Agent
Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of
IV Secretary – Classification of Secretarial Correspondence – Specimen 12
letters – Agenda and Minutes of Report writing – Introduction –
Types of Reports – Preparation of Report Writing
Interview Preparation
V Application Letters – Preparation of Resume – Interview: Meaning 12
– Objectives and Techniques of Various Types of Interviews
–Creating & maintaining Digital Profile
TOTAL 60

6
 Course Outcomes
CO1 Acquire the basic concept of business communication.

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

Prepare Secretarial Correspondence like agenda, minutes and various business
CO4
reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan
1
Chand & Sons- New Delhi.
Gupta and Jain, Business Communication, Sahityabahvan Publication, New
2
Delhi.
3 K.P. Singha, Business Communication, Taxmann, New Delhi.
R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand
4
Publications, New Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and
5
Correspondence, S. Chand & Co, Publishers, New Delhi.
Reference Books

1 V.K. Jain and Om Prakash, Business communication, S. Chand, New Delhi.

2 Rithika Motwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications - New Delhi.

Bovee, Thill, Schatzman, Business Communication Today - Pearson Education,
4
Private Ltd- New Delhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-
questions
3 https://bachelors.online.nmims.edu/degree-programs

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

3 – Strong, 2- Medium, 1- Low

6
 FIRST YEAR – SEMESTER - I

ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the concepts of Economic growth and development
LO2 To know the features and factors affecting economic development
LO3 To gain understanding about the calculation of national income
LO4 To examine the role of public finance in economic development
LO5 To understand the causes of inflation
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Economic Development and Growth
Meaning & Definition - Concepts of Economic Growth and
Development. Differences between Growth and Development.
I Measurement of Economic Development: Per Capita Income, Basic 12
Needs, Physical Quality of Life Index, Human Development Index
and Gender Empowerment Measure- Factors affecting Economic
Development
Classification of Nations on the basis of development
Characteristics of Developing Countries and Developed Countries
II - Population and Economic Development- Theories of Demographic 12
Transition. Human Resource Development and Economic
Development
National Income
Meaning, Importance, National Income -Concept, types of
III measurement, Comparison of National Income at Constant and 12
Current Prices. Sectorial Contribution to National Income. National
Income and Economic Welfare
Public Finance
Meaning, Importance, Role of Public Finance in Economic
Development, Public Revenue-Sources, Direct and Indirect taxes,
Impact and Incidence of Taxation, Public Expenditure-
IV 12
Classification and Cannons of Public Expenditure, Public Debt-
Need, Sources and Importance, Budget-Importance, Types of
Deficits -Revenue, Budgetary, Primary and Fiscal, Deficit
Financing.
Money Supply
Theories of Money and Its Supply, Types of Money-Broad, Narrow
V and High Power, Concepts of M1, M2 and M3. Inflation and 12
Deflation -Types, Causes and Impact, - Price Index- CPI and WPI,
Role of Fiscal Policy in Controlling Money supply

6
 TOTAL 60

Course Outcomes
CO1 Elaborate the role of State and Market in Economic Development

CO2 Explain the Sectorial contribution to National Income

CO3 Illustrate and Compare National Income at constant and current prices.
CO4 Describe the canons of public expenditure
CO5 Understand the theories of money and supply
Textbooks
1 Dutt and Sundaram, Indian Economy, S. Chand, New Delhi
2 V.K. Puri, S.K. Mishra, Indian Economy, Himalaya Publishing house, Mumbai
3 Remesh Singh, Indian Economy, McGraw Hill, Noida.
4 Nitin Singhania, Indian Economy, McGraw Hill, Noida.
5 Sanjeverma, The Indian Economy, unique publication, Shimla.
Reference Books
GhatakSubrata: Introduction to Development Economics, Routledge
1
Publications, New Delhi.
SukumoyChakravarthy : Development Planning- Indian Experience, OUP,
2
New Delhi.
3 Ramesh Singh, Indian Economy, McGraw Hill, Noida.
4 Mier, Gerald, M: Leading issues in Economic Development, OUP, New Delhi.
Todaro, MichealP: Economic Development in the third world, Orient
5
Longman, Hyderabad
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.jstor.org
2 http://www.indiastat.com
3 http://www.epw.in

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 2 3 2 2 2 2 2 2 2
CO2 3 2 3 3 2 2 2 2 2 3 2
CO3 3 2 3 3 2 2 2 2 2 2 2
CO4 3 2 3 3 2 2 2 2 2 2 2
CO5 3 2 3 3 2 2 2 2 2 2 2
TOTAL 15 10 14 15 10 10 10 10 10 13 10
AVERAGE 3 2 2.8 3 2 2 2 2 2 2.2 2

3 – Strong, 2- Medium, 1- Low

6
 FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behavior
LO4 To learn the laws of variable proportions
To enable the students to understand the objectives and importance of pricing
LO5
policy
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of

Hours
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views
on Economics – Positive and Normative Economics - Definition –
Scope and Importance of Business Economics - Concepts:
I Production Possibility frontiers – Opportunity Cost – Accounting 12
Profit and Economic Profit – Incremental and Marginal Concepts
– Time and Discounting Principles –
Concept of Efficiency- Business Cycle: - Theory, Inflation,
Depression, Recession, Recovery, Reflation and Deflation,
Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants,
Law of Demand and its Exceptions. Elasticity of Demand:
II 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods of
Demand Forecasting, Law of Supply and Determinants.
Consumer Behavior
Consumer Behavior – Meaning, Concepts and Features – Law of
Diminishing Marginal Utility – Equi-Marginal Utility – Coordinal
and Ordinal concepts of Utility - Indifference Curve: Meaning,
III Definition, Assumptions, Significance and Properties – 12
Consumer’s Equilibrium. Price, Income and Substitution Effects.
Types of Goods: Normal, Inferior and Giffen Goods - Derivation
of Individual Demand Curve and Market Demand Curve with the
help of Indifference Curve.

6
 Theory of Production
Concept of Production - Production Functions: Linear and Non –
Linear Homogeneous Production Functions - Law of Variable
IV Proportion – Laws of Returns to Scale - Difference between Laws 12
of variable proportion and returns to scale – Economies of Scale –
Internal and External Economies – Internal and External
Diseconomies - Producer’s equilibrium
Market Structure
Price and Output Determination under Perfect Competition, Short
Period and Long Period Price Determination, Objectives of Pricing
Policy, its importance, Pricing Methods and Objectives – Price
V Determination under Monopoly, kinds of Monopoly, Price 12
Discrimination, Determination of Price in Monopoly –
Monopolistic Competition – Price Discrimination, Equilibrium of
Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve
TOTAL 60
Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis
CO2 Understood the factors of demand forecasting
CO3 Know the assumptions and significance of indifference curve
CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New
1
Delhi.
2 C.M. Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Economics, Global Publication Pvt. Ltd, Chennai.
5 D.M. Mithani, Business Economics, Himalaya Publishing House, Mumbai.
Reference Books
1 S. Shankaran, Business Economics-Margham Publications, Chennai.
P.L. Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand
2
& Sons, New Delhi.
Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson
3
Australia
Ram singh and Vinaykumar, Business Economics, Thakur Publication Pvt. Ltd,
4
Chennai.
Saluram and Priyanka Jindal, Business Economics, CA Foundation Study
5
material, Chennai.
NOTE: Latest Edition of Textbooks May be used

6
 Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-
3
objectives-basis-and-factors/74160

MAPPING WITH PROGRAMME OUTCOMES AND

PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 2 2 2 2 2 2 1 2 2

3 3 2 2 2
CO2 3 2 2 2 2 2

CO3 3 2 3 3 2 2 2 2 2 2 2

CO4 3 2 2 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 14 11 10 10 10 10 10 10

AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

6
 DIGITAL BANKING

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Digital Banking Products.
LO2: To enable the students to understand the knowledge of Digital Payment System
LO3: To impart the students to understand the new concepts of Mobile and Internet
Banking
LO4: To enables the students to have depth knowledge in point-of-sale terminals
LO5: To understand the ATM and cash deposit system

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the need for digital banking products and the usage of
cards.
CO2: Classify the usage of various payment systems.
CO3: Discuss the profitability, risk management and frauds of mobile
and internet banking.
CO4: Analyze the approval processes of POS terminals.
CO5: Explain the product features and services of ATM and Cash
Deposit Machine.
Unit I: Digital Banking Products
Digital Banking –Meaning – Features - Digital Banking Products -Features - Benefits – Bank
Cards –Features and Incentives of Bank cards - Types of Bank Cards – New Technologies-
Europay, Master and Visa Card (EMV)-Tap and Go, Near Field Communication (NFC) etc.
- Approval Processes for Bank Cards – Customer Education for Digital Banking Products –
Digital Lending–Digital Lending Process-Non-Performing-Asset (NPA).
Unit II: Payment System
Overview of Domestic and Global Payment systems -RuPay and RuPay Secure –
Immediate Payment Service (IMPS)–National Unified USSD Platform (NUUP)-
National Automated Clearing House (NACH)- Aadhaar Enabled Payment System (AEPS)–
Cheque Truncation System (CTS) –Real Time Gross Settlement Systems (RTGS)–
National Electronic Fund Transfer (NEFT)- Innovative Banking &Payment Systems.
Unit III: Mobile and Internet Banking
Mobile & Internet Banking - Overview – Product Features and Diversity - Corporate and
Individual Internet Banking Integration with e-Commerce Merchant sites, IMPS -
Profitability - Risk Management and Frauds - Cyber Crime - Cyber Security – Block chain
Technology-Types-Crypto currency and Bitcoins
Unit IV: Point of Sale Terminals
Point of Sale (POS) Terminals - Overview - Features - Approval processes for POS
Terminals - Key Components of POS - Hardware - Software - User Interface Design – Cloud
based Point of Sale – Cloud Computing-Benefits of POS in Retail Business.

6
 Unit V: Automated Teller Machine and Cash Deposit Systems
Automated Teller Machine (ATM) – Cash Deposit Machine (CDM)& Cash Recyclers -
Overview -Features - ATM Instant Money Transfer Systems - National Financial Switch
(NFS) -Various Value-Added Services - Proprietary, Brown Label and White Label ATMs
- ATM & CDM Network Planning - Onsite / Offsite - ATM security, Surveillance and Fraud
Prevention.

Recent Trends in Digital Banking

Faculty member will impart the knowledge on recent Developments in Digital Banking to
the students and these components will not cover in the examination.

Text Books:
1. IIBF, 2019. Digital Banking. Taxmann Publications, New Delhi
2. Gordon E. &Natarajan S. 2017 Banking Theory, Law and Practice. 24th
Revised Edition. HimalayaPublishingHouse, New Delhi
3. Ravindra Kumar and Manish Deshpande. 2016 E-Banking.PacificBooksInternational,2016.
4. UppalR.K.2017 E-Banking: The IndianExperience.BhartiPublications,2017.

Supplementary Readings:
1. Arunajatesan S 2017 Technology in Banking Margham Publications Chennai.
2. Digital Banking 2016 Indian Institute of Banking and Finance, Pvt
Limited New Delhi.
3. Indian Institute of Banking and Finance, 2016, General Bank Management, McMillan,
Mumbai
4. Subba Rao S and Khanna. P.L 2014 Principles and Practice of Bank Management,
Himalya Publishing House, Mumbai.
Web Reference:
1 https://ebooks.lpude.in/commerce/bcom/term_4/DCOM208_BANKING_THEORY_AN
D_PRACT ICE.pdf
2 http://www.himpub.com/documents/Chapter1859.pdf.

6
 MS OFFICE

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
(Practical)
50
2 2 50 (Internal 100
Examiner)

Learning Objectives:
To enable the students to acquire knowledge in creating documents for printing,
LO1: sharing, presentation and store data in a spreadsheet
To equip the students themselves with the skills in MS Excel program, which is used
LO2: to save and analyses the numerical data.
To engage the students themselves with advanced, MS excel
LO3:
Functions and productivity tools to assist in developing
Work sheets and consolidation to summarize and report results from
multiple work sheets
ToidentifythenamesandfunctionsofthePowerPointinterfaceandcreateaslidepresentati on
LO4:
that includes text, graphics, animation and transition
LO5: To plan, design, create, manipulate and analyses and compile data in various ways.
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Acquire practical knowledge in MSWord
CO2: Construct worksheet in MS Excel using basic functions
CO3: Construct Excel sheets in MS Excel using advanced functions
CO4: Prepare presentations in MS Power Point using various Templates
CO5: Create a data base using Power point

Unit I: Microsoft Word -I

Working with Microsoft Word: Constructing a new document – Revising and Formatting a document – Alter the
Page Layout, Watermark - Background and Borders – Headers &Footers – Page Numbering
Unit II: Microsoft Word -II
Applying Templates - Formulating Tables – Editing tables –Incorporate Word Art, Clip Arts,
Smart art& Pictures – Search & Replace – Transferring and Receiving Documents, sharing
information to others – Encrypt and Decrypt a document -Mail Merge.
Unit III: Microsoft Excel-I
Microsoft Excel - create a spreadsheet using Auto fill, setting margin, adding and Removing Rows and
Columns, creating and copying formulae, changing column widths and row heights, using Auto format, creating
and printing a chart, Page Layout, converting files into a different format, finding total in rows and columns and
Mathematical Expression Such as Add, Subtract, Multiply and Divide.

6
 Unit IV: Microsoft Excel-II
More Advanced Excel Functions: Normal, Page Layout, Page Break View – Employing the Freeze Panes Tool –
Employing Financial Functions: PMT, RATE, NPER, PV, FV – Logical Functions: AND, FALSE, IF, NOT, OR,
TRUE–BAHTT EXTT ext. Function –LEFT Concatenation – Using LOWER and UPPER – Value Function –
Examining Date & Time Functionality.
Unit V: Microsoft Power Point:
Applying the Auto-content wizard to Create and Store a presentation - Design template –
Creating a Blank presentation – Opening a Previously- made presentation – Adjusting the
Background–Choosing the Presentation Layout –Establishing the Presentation Style;

List of Practical:

MS-WORD
1. Enter the chairperson's speech, auditor's report, minutes and agenda, and
implement the following processes: emboldening, underscoring, varying font
size, adjusting the style, altering the background and text color, varying line
spacing, verifying spellings, arranging, adding headers and footers, inserting
pages and page numbers, finding and replacing words.
2. Prepare an invitation for the college function using text boxes and clipart.
3. Prepare a class time table and perform the following operations: Inserting the
table, data entry, alignment of Rows and Columns, inserting and deleting the
rows and columns, and Changing of Table Format.
4. Prepare a shareholders’ meeting letter for 10 members using mail merge operation.
5. Prepare Bio-Data by using Wizard and Templates.
MS-EXCEL
1. Generate a roster of your class (a minimum of5 topics) and perform the following
activities: Data entry, Grand total, Mean, Result and Ranking through arithmetic
and logical functions and sorting.
2. Utilizing the chart wizard, create various charts (line, pie, bar) to show the annual
performance of sales, purchase, and profit of the company.
3. Prepare a declaration of Bank customer’s account indicating simple and
compound interest estimations for 10 different customers using mathematical
and logical functions.
4. Make an Excel spread sheet to do various financial operations PMT, RATE,
NPER, PV, FV.
5. Generate an excel sheet to accomplish numerous text, value, and date & time functions.

MS-POWERPOINT
1. Construct presentation slides that display the five levels of a company's hierarchy
utilizing an organization chart.
2. Create slides for the news headlines of a well-known television network. The
presentation ought to include the following transitions: Topto Bottom, Bottom to
Top, Zoom In and Zoom Out. The presentation should be able to run in custom
mode.
3. Create slides for the Seminar/ Lecture Presentation featuring animation and
complete the following: Develop multiple slides, alter background colour, and in
corporate word art to adjust font colour.

6
Text Books:
1. A First Course in computers Based on Windows 8 and MS Office2013)
by Sanjay Saxena, Edition2015, Vikas Publishing House Pvt. Ltd. New
Delhi.
2. Fundamentals of Information Technology & MS Office by Bhullar
MS, RamanpreetKaur, Edition2015, Kalyani Publishers Ludhiana
3. Excel2019–All-in-one by Lokesh Lalwani, Edition 2019,
st
BPBPublications;1 edition(1Jauary2019); BPB Publication
4. Jordan Gold meter 2014Advanced Excel Essentials Friends of a Press USA

Supplementary Readings:
1. Sterling Libs Fcca 2016 Advanced Excel: How to use V lookup & Index Match function
Straight Publications USA
2. Chris Urban 2016 Advanced Excel for Productivity USA
3. Lokesh Lalwani 2019 Excel 2019 All in One); BPB Publication USA
4. . RituArora2018 AdvancedExcel2016 BPB Publications New Delhi
Web Reference:
1 https://www.klientsolutech.com/list-of-microsoft-word-exercises-for-students/
2 https://www.guru99.com/logical-functions-operators-and-conditions-in-excel.html
3 https://www.educba.com/text-function-in-excel/
4 https://www.cours-gratuit.com/powerpoint-courses/ms-powerpoint-exercises-for-
college-students-pdf

6
 FOUNDATION COURSE (OR) BRIDGE COURSE

FUNDAMENTALS OF BUSINESS STUDIES

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total

2 2 25 75 100

A bridge course for the students of commerce faculty is conducted every year to get the
students the knowledge of commerce faculty. The main objective of the course is to
bridge the gap between subjects studied at School level and subjects they would be
studying in commerce faculty. A Bridge course aims to cover the gap between the
understanding level of the higher secondary school courses and higher educational
courses. Bridge course is preparative course for college level course with an academic
curriculum that is offered to enhance the knowledge of the students by means of preparing
for the intellectual challenges of commerce subject and to know basic information about
core subject. Bridge courses are the tool to help students to success in their graduate level
studies. It is also a pre requisite and foundational course to know the basic information
about commerce subjects.

FUNDAMENTALS OF BUSINESS STUDIES

Objective
The bridge course aims to act as a buffer for the new entrants with an objective
to provide adequate time for the transition to hard core of degree courses. This
gives them a breather, to prepare themselves before the onset of courses for first
year degree programmed.

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: To make the students familiar with the basic concepts of commerce, and
Management Fields.
CO 2: To encourage and motivate the students for the commerce Education.

CO 3: To make the students aware towards the various branches of commerce for Example,
Accounts, Banking and Auditing.

Unit I Commerce-Introduction
Definition of Commerce -Importance’s of Commerce -Meaning of barter system --
business-industry-trade-hindrances of trade-branches of Commerce.

Unit II Accounting-Introduction
Book-Keeping-Meaning -Definition –Objectives-Accounting-Meaning –Definition-
Objectives-Importance-Functions-Advantages-Limitations-Methodsof Accounting-Single
Entry Double Entry-Steps involved in double entry system-Advantages of double entry
system-Meaning of Debit and Credit-Types of Accounts and its rules-Personal Accounts-
Real Accounts-Nominal Accounts.

6
Unit III Marketing & Advertising
Meaning of Marketing-Definition-Functions of Marketing-Meaning of Consumer –Standardization
and Grading -Pricing –Kinds of Pricing -AGMARK-ISI- Advertising: Meaning, Characteristics,
Advertising Objectives, Advertising Functions Advantages of advertising, Kinds of Advertising,
Advertising Media, Kinds of media

Unit IV Auditing & Entrepreneurial Development

Introduction of Auditing -Origin and Evolution –Definition -Features of Auditing -
Objectives of Auditing Advantages of Audit -Limitations of Auditing -Distinction between
Auditing & Investigation -Distinction between Accounting &Auditing -Basic Principles of
Audit-Classification of Audit- Entrepreneurial Development- Characteristics of an
entrepreneur-Functions of an entrepreneur-Types of an entrepreneur -Problems of Women
entrepreneur-Concept of Women Entrepreneurs

Unit V: Income Tax Law and Practice

Tax history-Types –Various Terms in Tax-Exempted Income U/S 10-Canons of
Taxation-Income Tax Authority and Administration-Slab Rate -Filing of Returns-
Residential Status.

Text Books:
1. L.M. Prasad, Principles of Management, 2022 S. Chand &Sons Co. Ltd, New Delhi.
2. S. P. Jain and K. L. Narang 2023 Financial Accounting- I, Kalyani Publishers, New
Delhi.
3. Dr. N. Rajan Nair, 2023 Marketing, Sultan Chand & Sons. New Delhi
4. Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
Publications. Chennai
5. Sundar K. and Paari, 2016 Auditing Vijay Nicole, Imprints Private Ltd, Chennai.
6. T. Srinivasan 2024 Income Tax & Practice –Vijay Nicole Imprints Private Limited,
Chennai.

6
 FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
5 5 5 25 75 100
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
To gain an understanding about partnership accounts relating to Admission and
LO3
retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std
Contents No. of
Unit
Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of
I 15
Interest - Default and Repossession - Hire Purchase Trading
Account - Instalment System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects - Debtors
system -Stock and Debtors system – Distinction between
II Wholesale Profit and Retail Profit – Independent Branches 15
(Foreign Branches excluded) - Departmental Accounts: Basis of
Allocation of Expenses – Inter- Departmental Transfer at Cost or
Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of
III 15
Goodwill - Calculation of Hidden Goodwill –Retirement of a
Partner – Death of a Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment
of Goodwill – Preparation of Balance Sheet - One or more Partners
IV insolvent – All Partners insolvent – Application of Garner Vs 15
Murray Theory – Accounting Treatment - Piecemeal Distribution
– Surplus Capital Method – Maximum Loss Method.

6
 Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards
V in India 15
Role of IFRS- IFRS Adoption vs Convergence Implementation
Plan in India- Ind AS- An Introduction - Difference between Ind
AS and IFRS.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems
CO2 To prepare Branch accounts and Departmental Accounts
To understand the accounting treatment for admission and retirement in
CO3
partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.
CO5 To elaborate the role of IFRS
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
M.C. Shukla T.S. Grewal & S.C. Gupta, Advance Accounts, S Chand
2 Publishing,
New Delhi.
3 R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New
4
Delhi.
5 T.S. Reddy& A. Murthy, Financial Accounting, Margam Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr. Venkataraman& others (7 lecturers): Financial Accounting, VBH, Chennai.
Dr. Arulanandan and Raman: Advanced Accountancy, Himalaya publications,
3
Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
Charumathi and Vinayagam, Financial Accounting, S. Chand and sons, New
5
Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8 PSO 1 PSO 2 PSO 3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 2 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2

3 – Strong, 2- Medium, 1- Low

6
 FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS LAW

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
5 5 5 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile law and the essentials of valid
LO1
contract
LO2 To gain knowledge on performance contracts
LO3 To be acquainted with the rules of Indemnity and Guarantee
LO4 To make aware of the essentials of Bailment and pledge
LO5 To understand the provisions relating to sale of goods
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of

Hours
Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials
of Valid Contract, Classification of Contract, Offer and
I 15
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
Performance of Contract
Meaning of Performance, Offer to Perform, Devolution of Joint
liabilities & Rights, Time and Place of Performance, Reciprocal
II 15
Promises, Assignment of Contracts - Remedies for Breach of
contract - Termination and Discharge of Contract - Quasi
Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of
III 15
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and 15
Bailee – Law of Pledge – Meaning – Essentials of Valid Pledge,
Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of
Contract of Sale - Conditions and Warranties - Transfer of
V 15
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid Seller

TOTAL 75

6
 Course Outcome
CO1 Explain the Objectives and significance of Mercantile law
CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Outline the contract of indemnity and guarantee
CO4 Familiar with the provision relating to Bailment and Pledge
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor, Business Laws- Sultan Chand and Sons, New Delhi.
2 R.S.N. Pillai – Business Law, S. Chand, New Delhi.
3 M C Kuchhal& Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand and Sons, New Delhi.
5 Shusma Aurora, Business Law, Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya Publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 2 3 2 2 2 2 2 2 2

CO2 3 2 3 3 2 2 2 2 2 2 2

CO3 3 2 2 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

6
 FIRST YEAR – SEMESTER – II

ELECTIVE– II: BUSINESS ENVIRONMENT

Marks
Inst.
Subject L T P S Credits
Hours External
Code CIA Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the nexus between environment and business.
LO2 To know the Political Environment in which the businesses operate.
LO3 To gain an insight into Social and Cultural Environment.
LO4 To familiarize the concepts of an Economic Environment.
LO5 To learn the trends in Global Environment / Technological Environment
Prerequisites: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
An Introduction
The Concept of Business Environment - Its Nature and Significance
I –Elements of Environment- Brief Overview of Political – Cultural 12
– Legal – Economic and Social Environments and their Impact on
Business and Strategic Decisions.
Political Environment
II Political Environment – Government and Business Relationship in 12
India – Provisions of Indian Constitution Pertaining to Business.
Social and Cultural Environment
Social and Cultural Environment – Impact of Foreign Culture on
III Business – Cultural Heritage - Social Groups - Linguistic and 12
Religious Groups – Types of Social Organization – Relationship
between Society and Business - Social Responsibilities of Business.
Economic Environment
Economic Environment – Significance and Elements of Economic
Environment - Economic Systems and their Impact of Business –
IV 12
Macro Economic Parameters like GDP - Growth Rate of Population
– Urbanization - Fiscal Deficit – Plan Investment – Per Capita
Income and their Impact on Business Decisions.
Technological Environment
Technological Environment – Concept - Meaning - Features of
V Technology-Sources of Technology Dynamics - Transfer of 12
Technology- Impact of Technology on Business - Status of
Technology in India- Determinants of Technological Environment.
TOTAL 60
Course Outcomes
CO1 Remember the nexus between environment and business.
CO2 Apply the knowledge of Political Environment in which the businesses operate.
CO3 Analyze the various aspects of Social and Cultural Environment.
CO4 Evaluate the parameters in Economic Environment.
6
 CO5 Create a conducive Technological Environment for business to operate globally.

Textbooks
1 C. B. Gupta, Business Environment, Sultan Chand & Sons, New Delhi
Francis Cherunilam, Business Environment, Himalaya Publishing House,
2
Mumbai
3. Dr. V.C. Sinha, Business Environment, SBPD Publishing House, UP.
Aswathappa.K, Essentials of Business Environment, Himalaya Publishing
4.
House, Mumbai
Rosy Joshi, Sangam Kapoor & Priya Mahajan, Business Environment, Kalyani
5.
Publications, New Delhi
Reference Books
1. Veenakeshavpailwar, Business Environment, PHI Learning Pvt Ltd, New Delhi
2. Shaikhsaleem, Business Environment, Pearson, New Delhi
3. S. Sankaran, Business Environment, Margham Publications, Chennai
4. Namitha Gopal, Business Environment, Vijay Nicole Imprints Ltd., Chennai
Ian Worthington, Chris Britton, Ed Thompson, The Business Environment,
5.
F T Prentice Hall, New Jersey
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.mbaofficial.com
2 www.yourarticlelibrary.com
3 www.businesscasestudies.co.uk

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 3 2 2 3 2 3 3

CO2 3 2 2 3 3 2 3 3 2 3 3

CO3 3 2 3 3 3 2 3 3 2 3 3

CO4 3 2 3 3 3 2 2 3 2 3 3

CO5 3 2 3 3 3 2 3 3 3 3 3

TOTAL 15 10 14 15 15 10 13 15 11 15 15

AVERAGE 3 2 2.8 3 3 2 2.6 3 2.2 3 3

3 – Strong, 2- Medium, 1- Low

6
 FIRST YEAR – SEMESTER - II
ELECTIVE - II: INSURANCE AND RISK MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To know the concepts and principles of contract of insurance
LO2 To understand the basic concepts of life insurance
LO3 To gain knowledge on the principles of general insurance
LO4 To examine the Insurance Regulatory and Development Authority 1999 (IRDA)
LO5 To know the risk management process
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Insurance
Definition of Insurance - Characteristics of Insurance – Principles of
I Contract of Insurance – General Concepts of Insurance – Insurance and 12
Hedging – Types of Insurance – Insurance Intermediaries – Role of
Insurance in Economic Development.
Life Insurance
Life Insurance Business - Fundamental Principles of Life Insurance –
Basic Features of Life Insurance Contracts - Life Insurance Products –
II 12
Traditional and Unit Linked Policies – Individual and Group Policies -
With and Without Profit Policies – Types of Life Insurance Policies –
Pension and Annuities – Reinsurance – Double Insurance
General Insurance
General Insurance Business - Fundamental Principles of General
III Insurance – Types - Fire Insurance – Marine Insurance – Motor Insurance 12
– Personal Accident Insurance – Liability Insurance – Miscellaneous
Insurance – Claims Settlement.
Risk Management
Risk Management – Objectives – Process – Identification and Evaluation
IV of Potential Losses – Risk Reduction - Risk Transfer – Risk Financing - 12
Level of Risk Management – Corporate Risk Management – – Personal
Risk Management.
IRDA Act 1999
Insurance Regulatory and Development Authority (IRDA) 1999 –
V Introduction – Purpose, Duties, Powers and Functions of IRDA – 12
Operations of IRDA – Insurance Policyholders’ Protection under IRDA
– Exposure/Prudential Norms - Summary Provisions of related Acts.
TOTAL 60
Course Outcomes
CO1 Identify the workings of insurance and hedging
CO2 Evaluate the types of insurance policies and settlement
CO3 Settle claims under various types of general insurance

6
 CO4 Know the protection provided for insurance policy holders under IRDA
CO5 Evaluate the assessment and retention of risk
Textbooks
Neeti Gupta, Anuj Gupta and Abha Chopra, Risk Management and Insurance,
1
Kalyani Publishers, New Delhi.
2 Dr.N. Premavathy – Elements of Insurance, Sri Vishnu Publications, Chennai.
M.N. Mishra & S.B. Mishra, Insurance Principles and Practice, S Chand Publishers,
3
New Delhi.
4 Michel Crouhy, The Essentials of Risk Management, McGraw Hill, Noida.
5 Thomas Coleman, A Practical Guide to Risk Management, CFA, India.
Reference Books
John C.Hull, Risk Management and Financial Institutions (Wiley Finance), Johnwiley
1
& sons, New Jersey.
2 P.K. Gupta, Insurance and Risk Management, Himalaya Publications, Mumbai.
3 Dr. Sunilkumar, Insurance and Risk Management, Golgatia publishers, New Delhi.
Nalini PravaTripathy, Prabir Paal, Insurance Theory & Practice, Prentice Hall of
4
India.
5 Anand Ganguly – Insurance Management, New Age International Publishers.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.mcminnlaw.com/principles-of-insurance-contracts/
2 https://www.investopedia.com/terms/l/lifeinsurance.asp
https://www.irdai.gov.in/ADMINCMS/cms/frmGeneral_Layout.aspx?page=PageNo1
3
08&flag=1
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 2 2 2 2 2
2
CO2 3 2 3 2 2 2 2 2 2 2

CO3 3 2 3 2 2 2 2 2 2 2 2
2
CO4 3 2 3 2 2 2 2 2 2 2

CO5 3 2 3 2 2 2 2 2 2 2 2

TOTAL 15 10 15 10 10 10 10 10 10 10 10

AVERAGE 3 2 3 2 2 2 2 2 2 2 2

4 - Strong, 2- Medium, 1- Low

6
 FIRST YEAR SEMESTER I
ELECTIVE - II: INTERNATIONAL TRADE

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
4 3 4 25 75 100
Learning Objectives
LO1 To enable students in familiarizing with the basics of International Trade.
LO2 To know the various theories of international trade.
LO3 To impart knowledge about balance of trades and exchange rates.
LO4 To gain knowledge about international institutions.
LO5 To gain insights on World Trade Organization
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to International Trade – Meaning – Definition -
I Difference between Internal and International Trade – Importance 12
of International Trade in the Global context
Theories of International trade: Classical theories - Adam smith’s
theory of Absolute Advantage – Ricardo’s Comparative cost theory
- Modern theories of International Trade - Haberler’s
II Opportunity Cost theory – Heckscher –Ohlin’s Modern theory – 12
International trade and Factor Mobility Theory – Leontiff’s Paradox
- International trade and economic growth theory - Immiserating
growth theory.
Balance of Payments – Components of Balance of Payments -
Current account, Capital account & Official settlement accounts -
Disequilibrium in BOP -Methods of correcting Disequilibrium -
III Balance of Payment adjustment Theories - Marshall Lerner 12
mechanism.
Balance of Trade – Terms of Trade – Meaning – Definition –
Difference between BOP and BOT.
International Economic Institutions - International Monetary
System - B r e t t o n W o o d s C o n f e r e n c e – I M F -
Objectives, Organizational structure – Membership – Quotas –
IV 12
Borrowing and Lending
Programme of IMF – SDRs – India and IMF -World Bank and
UNCTAD.
World Trade Organization (WTO) – Functions and Objectives –
V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.
TOTAL 60
Course Outcomes

6
 CO1 Distinguish between the concept of internal and international trade.

CO2 Define the various theories of international trade.

CO3 Examine the balance of trade and exchange rates

CO4 Appraise the role of IMF and IBRD.

CO5 Define the workings of WTO and with special reference to India.
Textbooks
Francis Cherunilam, International Trade and Export Management – Himalaya
1
Publishing House - Mumbai –04.
Paul.R. Krugman and Maurice Obstfeld, International Economics (Theory and
2 Policy) -
Pearson Education Asia - Addison Wesley Longman (P) Ltd. - Delhi – 92.
Robert J. Carbaugh, International Economics - Thomson Information Publishing
3 Group -
Wadsworth Publishing Company -California.
H.G. Mannur, International Economics – Vikas Publishing House (P) Ltd – New
4
Delhi-14.
BimalJaiswal & Richa Banerjee, Introduction To International Business,
5
Himalaya Publication, Mumbai
Reference Books
1 Dr. T. Aryamala, Vijay Nicole, International Trade, Chennai
Avadhani, V.A. International Financial Management, Himalaya Publications,
2
Mumbai
Punam Agarwal and Jatinder Kaur, International Business, Kalyani Publications,
3
New Delhi
4 S Sankaran, International Trade, Margham Publication, Chennai
5 C B Gupta, International Business, S Chand Publishing, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://opentext.wsu.edu/cpim/chapter/2-1-international-trade/
https://www.economicsdiscussion.net/balance-of-payment/balance-of-payments-
2
international-trade-economics/30644
3 https://www.wto.org/english/thewto_e/countries_e/india_e.htm

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 2 2 2 3 2
CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2
CO4 3 2 3 2 2 2 2 2 2 3 2
CO5 3 2 3 2 2 2 2 2 2 3 2
TOTAL 15 10 15 10 12 10 10 10 10 15 10
AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 – Strong, 2- Medium, 1- Low

6
 INTERNET AND ITS APPLICATIONS

Marks
Subject Inst.
L T P S Credits
Code Hours
CIA
50
2 2 50 (Internal 100
Examiner)

Objective
This subject seeks to develop the would-be Accounting Executives with knowledge
in Internet for the application in the area of accounting.

Unit I: Internet Concepts

Introduction – Internet Connection Concepts – Connecting to Dial-up Internet
Accounts – High Speed Connections: ISDN, ADSL, and Cable Modes – Intranets:
Connecting LAN to the Internet.

Unit II: E-mail Concept

E-mail Concepts – E-mail Addressing – E-mail Basic Commands – Sending and
Receiving Files by e-mail – Controlling e-mail Volume – Sending and Receiving Secure e-
mail.

Unit III: Internet Services

Online Chatting and Conferencing Concepts – E-mail Mailing Lists – Usenet
Newsgroup Concepts – Reading Usenet Newsgroups – Video Conferencing.

Unit IV: Web Concepts and Browsers

World-Wide-Web Concepts – Elements of Web – Clients and Servers – URL and TP
–Web Browsers – Netscape Navigator and Communicator-Microsoft Internet Explorer.

Unit V: Search Engines

Search Engines – Web Directories – Microsoft Internet Explorer – Searching for
Information – Bigfoot, Info space, who where, Yahoo- Subscriptions and Channels – Web
Sites-Making use of Web Resources – New and Weather, Sports, Personal Finance and
Investing – Entertainment – Shopping – Travel, Kids, Teems, Parents and Communities,
Health and Medicine, Religion and Spirituality.

TEXT BOOKS
1. Alexis Leon and Mathews Leon- Internet for everyone, Leon Tech world, Chennai,
India, 2000.
2. Kamlesh N. Agarwal – Business on the Net, McMillan India Ltd., 2002
3. Kamlesh N. Agarwal & Prateek A. Agarwal – Web the Net – An introduction
to Wireless application protocol, McMillan India Ltd., 2002
4. Margaret Levine Young-The Complete Reference-Internet”, TMG Pub., New Delhi,
2002.

6
REFERENCE BOOKS
1. Douglas E. Commer-Computer Networks and Internet, PHI (Addition Wesley
Lonman), New Delhi, 2001
2. Minoli Daniel – Internet & Internet Engineering, Tata McGraw Hill, New
Delhi,

6
 STOCK MARKET OPERATIONS

Marks
Subject Inst. External
L T P S Credits CIA Total
Code Hours
2 2 25 75 100
Learning Objectives:
LO1: To acquaint students with knowledge of Securities Market
LO2: To enable the students to understand the knowledge of Practice Trading on Stock Market

LO3: To impart the students to understand the legal frame work of securities Market
LO4: To enables the students to have depth knowledge in different segment of stock exchange

LO5: To understand the role of Demat Trading

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the basic concept of Securities Market
CO2: Practice Trading on Stock Market
CO3: Analyze the legal Frame work of Securities Market
CO4: Explain different segment of Stock Exchange
CO5: Perform Demat Trading
Unit I: Introduction
Concept and types of Securities; Concept of return; Concept, types and measurement of
risk; Development of Securities market in India
Unit II: Primary Market
Primary market Concept, Functions and Importance; Functions of New Issue Market (IPO,
FPO&OFS); Methods of Floatation- fix price method and book building method; Pricing of Issues;
Offer Documents; Appointment and Role of Merchant Bankers, Underwriters, Lead Managers,
Syndicate Members, Brokers, Registrars, Bankers, ASBA; SMEIPOs and Listing of Securities.
Unit III: Secondary Market
Secondary Market Concept; Functions and Importance; Mechanics of Stock Market Trading-
Different Types of Orders, Screen Based Trading, Internet Based Trading and Settlement Procedure;
Types of Brokers.
Unit IV: Regulatory Framework
Regulatory Framework SEBI (Issue of Capital and Disclosure Requirements) Regulation 2018;
Stock Exchanges and Intermediaries; SEBI and Investor Protection; Securities Contract Regulation
Act and SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015.
Unit V: Dematerialization
Demat Trading Concept and Significance; Role of Depositories and Custodian of Securities in
Demat Trading; SEBI Guidelines and other Regulations Relating to Demat Trading; Procedure of
Demat Trading.

6
 Practical Exercises:
The learners are required to:
1. Prepare the steps involved in pre and post management of hypothetical
case of IPO/FPO.
2. Make a comparative analysis of IPOs to identify
parameters of success and causes of failure.
3. Expose themselves to trading screen of National Stock
Exchange (www.nseindia.com) and demonstrate
a) Procedure of placing buying/selling order.
b) Trading Workstation Station (TWS) of spot market and financial derivative markets
(Futures and Options).
4. Learn demat trading and investment with the
help of relevant software (Working on Virtual
trading platform).

Recent Trends in Stock Market

Faculty member will impart the knowledge on recent trends in Stock Market to the
students and these components will not cover in the examination.

Text Books:
1. Gordon, E., & Natarajan, K. 2019. Financial Markets and Services.
New Delhi: Himalaya Publishing House. New Delhi
2. Benjamin, G. 1949. The Intelligent Investor. New York: Harper Publishing.
3. Dalton, J.M. 2001. How The Stock Market Works? New York: Prentie Hall
Press. Machiraju, H.
4. Machiraju, H.R. 2019.Merchant Banking. New Delhi,
New Age Publishers.

Supplementary Readings:
a. Gitman and Joehnk 2015, Fundamentals of Investing, Pearson Publications, New Delhi.
b. Chandra Prasanna, 2017, Investment Analysis and Portfolio Management, Tata McGraw Hill,
New Delhi.
c. Damodaran Asath 2016, Investment Valuation: Tool and Techniques for Determining
the value of any Asset, Wiley Finance., New Delhi
d. Bhole L.M 2015, Financial Institutions and Markets Tata McGraw Hill Publishing Company
Ltd, New Delhi
Note: Latest edition of the books may be used

6
 NEW VENTURE PLANNING & DEVELOPMENT

Marks
Subject Inst. External
L T P S Credits CIA Total
Code Hours
2 2 25 75 100

Learning Objectives:
LO1: To acquaint students with knowledge of Setting up a new business

LO2: To enable the students to understand the legal challenges in setting up Business

LO3: To impart the students to search for entrepreneurial capital

LO4: To enables the students to have depth knowledge in marketing aspects of new ventures

LO5: To understand the role Business Plan Preparation for New Ventures

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Generateabusinessideausingdifferenttechniquesanddescribesourcesofinnovative ideas

CO2: Evaluate advantages of acquiring an ongoing venture with a case study;

CO3: Present a comparative analysis of various government schemes which are suitable forth e
business idea;
CO4: Develop a marketing plan for a business idea;

CO5: Prepare and present a well-conceived Business Plan

Unit I: Starting New Ventures: Meaning and features. Opportunity identification. The search for new
ideas Source of innovative ideas. Techniques for generating ideas. Entrepreneurial imagination
and creativity: The role of creative thinking. Developing creativity. Impediments to creativity. The
pathways to New Ventures for Entrepreneurs, Creating New Ventures. Acquiring an established
Venture: Advantages of acquiring an ongoing Venture. Evaluation of key issues. Franchising: How a
Franchise works. Franchise law. Evaluating the franchising opportunities.

Unit II: Legal Challenges in Setting up Business Intellectual Property Protection: Patents, Trademarks, and
Copyrights. Requirements and Procedure for filing a Patent, Trademark, and Copyright. Legal acts governing
businesses in India. Identifying Form of Organization and their procedures and compliances.

Unit III: Search for Entrepreneurial Capital: The Entrepreneur’s Search for Capital. The Venture Capital
Market. Criteria for evaluating New-Venture Proposals. Evaluating the Venture Capitalist Financing stages.
Alternate Sources of Financing for Indian Entrepreneurs. Bank Funding. Government Policy Packages. State
Financial Corporations (SFCs). Business Incubators and Facilitators. Informal risk capital: Angel Investors.
Government schemes for new ventures like: Start up India, Stand Up India, Make in India, etc.

6
Unit IV: Marketing Aspects of New Ventures Developing a Marketing Plan: Customer Analysis,
Geographical Analysis, Economical Analysis, Linguistic Analysis, Sales Analysis and Competition Analysis.
Market Research Sales Forecasting. Evaluation. Pricing Decision.

Unit V: Business Plan Preparation for New Ventures: Business Plan - Concept. Pitfalls to Avoid in Business
Plan. Benefits of a Business Plan. Developing a Well-Conceived Business Plan. Elements of a Business Plan:
Executive Summary. Business Description. Marketing: Market Niche and Market Share. Research, Design and
Development. Operations. Management. Finances. Critical-Risk. Harvest Strategy. Milestone Schedule

Practical Exercises:
The learners are required to:
1. Generateabusinessideausingdifferenttechniquesanddescribesourcesof innovative ideas.
2. Evaluate advantages of acquiring an ongoing venture with a case study.
3. Present an idea which can have IPR like patents along with comparative analysis of
patents already granted in similar field.
4. Present a comparative analysis of various government schemes which are suitable for the business idea
(developed in exercise 1).
5. Develop a marketing plan for the business idea (developed in exercise 1).
6. Prepare and present a well-conceived Business Plan.

Recent Trends in New Venture Planning & Development

Faculty member will impart the knowledge on recent trends in New Venture Planning &
Development to the students and these components will not cover in the examination.

6
Text Books:
1. Allen, K. R. (2015). Launching New Ventu res: An Entrepreneurial Approach.
Boston: Ceng age Learning
2. Barringer, B. R., & Ireland, R.D. (2015). Entrepreneurship: Successfully Launching
New Ventures. London: Pearson.
3. Kuratko, D.F., & Rao, T.V. (2012). Entrepreneurship: A
South- Asian Perspective. Boston: Cengage Learning
4. Donold F Kuratko and Jeffrey S Hons by 2021 New Venture Management
Routledge, USA

Supplementary Readings:
1. Colin Barrow Paul Barrow Robert Brown 2015 The Business Plan Work Book: A Practical
Guide to New Venture, Kogan Page Ltd, Great Brittan
2. David Butler 2006 Enterprise Planning and Development Routledge USA
3. David Butler 2014 Business Planning for New Ventures: A Guide to Startup, Routledge USA
4. Robert N Lussier Joel Corman 2014 Entrepreneurial New Venture Skills Routledge USA
Note: Latest edition of the books may be used

6
 SECOND YEAR – SEMESTER - III
CORE – V: CORPORATE ACCOUNTING I

Inst. Marks
Subject Credits
L T P S Hrs.
Code
CIA External Total

5 5 5 25 75 100

Learning Objectives

LO1 To understand about the pro-rata allotment and Underwriting of Shares

To know the provisions of Companies, Act regarding Issue and Redemption of
LO2
Preference shares and debentures
To learn the form and contents of financial statements as per Schedule III of
LO3
Companies Act 2013

LO4 To examine the various methods of valuation of Goodwill and shares

To identify the Significance of International financial reporting standard
LO5
(IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Unit Contents No. of
Hours
Issue of Shares
Issue of Shares – Premium - Discount - Forfeiture - Reissue – 15
I
Pro-rata Allotment - Issue of Rights and Bonus Shares -
Underwriting of Shares and Debentures – Underwriting
Commission - Types of Underwriting.
Issue & Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act–
Capital Redemption Reserve – Minimum Fresh Issue –
II Redemption at Par, Premium and Discount. 15
Debentures: Issue and Redemption – Meaning – Methods – In-
One lot–in Instalment – Purchase in the Open Market includes
Ex-interest and Cum-interest - Sinking Fund Investment Method.

Final Accounts
Introduction – Final Accounts – Form and Contents of Financial
III 15
Statements as Per Schedule III of Companies Act 2013 – Part I
Form of Balance Sheet – Part II Form of Statement of Profit and
Loss – Ascertaining Profit for Managerial Remuneration
IV Valuation of Goodwill & Shares 15
Valuation of Goodwill – Meaning – Need for Valuation of
Goodwill – Methods of Valuing Goodwill – Average Profit –
Super Profit – Annuity and Capitalization Method.
6
 Valuation of Shares – Need for Valuation of Shares – Methods of
Valuation of Shares – Net Assets Method – Yield and Fair Value
Methods.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and
its Applicability in India - Indian Accounting Standards –
Meaning – Objectives – Significance – Procedures for
Formulation of Standards – Ind AS – 1 Presentation of Financial
V 15
Statement, Ind AS – 2 Valuation of Inventories, Ind AS – 7 Cash
Flow Statement, Ind AS – 8 Accounting Policies, Changes in
Accounting Estimate and Errors, Ind AS – 16 – Property, Plant
& Equipment, Ind AS 38 – Intangible Assets Ind AS – 103,
Business Combinations Ind AS 110, Consolidated Financial
Statement. (Theory Only)
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Prepare and account for various entries to be passed in case of issue, forfeiture
and reissue of shares and compute the liability of underwrites
CO2 Asses the accounting treatment of issue and redemption of preference shares
and debentures
CO3 Construct Financial Statements applying relevant accounting treatments
CO4 Compute the value of goodwill and shares under different methods and assess
its applicability
CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND
AS
Textbooks
1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication,
New Delhi.
2 R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand,
New Delhi.
3 Broman, Corporate Accounting, Taxman, New Delhi.
4 Shukla, Grewal and Gupta- Advanced Accounts VolI, S. Chand, New Delhi.
5 M.C. Shukla, Advanced accounting Vol I, S. Chand, New Delhi.

Reference Books
1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication,
Chennai.
2 D.S. Rawat &Nozer Shroff, Students Guide to Accounting Standards, Taxmann,
New Delhi
3 Prof. Mukesh bramh butt, Devi, Corporate Accounting I, Ahilya Publication,
Madhya Pradesh
4 Anil Kumar, Rajesh Kumar, Corporate accounting I, Himalaya Publishing
house, Mumbai.

6
 5
Prasanth Athma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodw
2
illandshares.pdf
https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
3
standards.html

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAG 3 3 2
3 2.2 2 2.6 2 2 2 2
E

3 – Strong, 2- Medium, 1- Low

6
 SECOND YEAR – SEMESTER - III
CORE – VI: COMPANY LAW

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
5 4 4 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Company law 15
Companies Act 2013 – Definition of a Company, Characteristics
of Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities
Partnerships – Classification of Companies – Based on
Incorporation, Liability, Number of Members, Control.
Formation of Company
Formation of a Company – Promoter –Incorporation Documents
e-filing – Memorandum of Association – Contents – Alteration –
II Legal Effects – Articles of Association - Certificate of 15
Incorporation – Prospectus – Contents - Kinds – Liabilities –
Share Capital – Kinds – Issue – Alteration – Dividend –
Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll –
III Quorum – Proxy - Resolution: Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and
Removal of an Auditor.

6
 Management & Administration
Management & Administration – Directors – Legal Position –
Board of Directors – Appointment/ Removal – Disqualification –
Director Identification Number – Directorships – Powers – Duties
– Board Committees – Related Party Transactions – Contract by
IV 15
One Person Company – Insider Trading- Managing Director –
Manager – Secretarial Audit – Administrative Aspects and
Winding Up – National Company Law Tribunal (NCLT) –
National Company Law Appellate Tribunal (NCLAT) – Special
Courts.
Winding-up of Company
Meaning – Modes – Compulsory Winding Up – Voluntary
V 15
Winding Up – Consequences of Winding Up Order – Powers of
Tribunal – Petition for Winding Up – Company Liquidator.
TOTAL 75

Course Outcomes
CO1 Understand the classification of companies under the act
Examine the contents of the Memorandum of Association & Articles of Association
CO2
CO3 Know the qualification and disqualification of Auditors
Understand the workings of National Company Law Appellate Tribunal
CO4
(NCLAT)
CO5 Analyze the modes of winding up
Textbooks
1 N.D. Kapoor, Business Laws, Sultan Chand and Sons, Chennai
2 R.S.N. Pillai – Business Law, S. Chand, New Delhi.
3 M.V. Dhandapani, Business Laws Sultan Chand and Sons, Chennai
4 Shusma Aurora, Business Law, Taxmann, New Delhi
5 M.C. Kuchal, Business Law, Vikas Publication, Noida
Reference Books
1 Gaffoor & Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai
2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai
3 Kavya And Vidhyasagar, Business Law, Nithya Publication, Bhopal
4 S.D. Geet, Business Law Nirali Prakashan Publication, Pune
5 Preethi Agarwal, Business Law, CA foundation study material
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.mca.gov.in/content/mca/global/en/acts-rules/companies-
1
act/companies-act-2013.html
2 https://vakilsearch.com/blog/explain-procedure-formation-company/

3 https://www.investopedia.com/terms/w/windingup.asp

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 3 3 2 3 3 2 2
CO2 3 2 3 2 3 3 2 3 3 2 2

CO3 3 2 3 2 3 3 2 3 3 2 2

CO4 3 2 3 2 3 3 2 3 3 2 2

CO5 3 2 3 2 3 3 2 3 3 2 2

TOTAL 15 10 15 10 15 15 10 15 15 10 10

AVERAGE 3 2 3 2 3 3 2 3 3 2 2

3 – Strong, 2- Medium, 1- Low

6
 SECOND YEAR – SEMESTER – III

ELECTIVE - III: BUSINESS LEGISLATION

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
3 4 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the Factories Act, 1948
LO2 To provide insights on the Foreign Exchange Management Act, 1999
LO3 To inculcate knowledge about the Prevention of Money Laundering Act, 2002
LO4 To enable the students to learn about the Competition Act 2002
LO5 To familiarize the students about the existence of Intellectual Property Rights
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Factories Act 1948
Definition - Objects –Scope – Approval – Licensing –
Registration of Factories – Notice by Occupier – General Duties
of Occupier and Manufacturer – Measures to be taken by
Factories for Health, Safety and Welfare of Workers – Measures
I 12
– Special Provisions Relating to Hazardous Processes – Working
Hours of Adults – Additional Provisions Regulating Employment
of Women in a Factory – Employment of Young Person and
Children – Annual Leave with Wages – Penalties and Procedures.

Foreign Exchange Management Act, 1999 12

Introduction - Board Structure of FEMA – Definition - Regulation
II
& Management of Foreign Exchange - Contraventions & Penalties
– Procedure for Compliance.
Prevention of Money Laundering Act, 2002 12
Definition – Punishment for the Offence of Money Laundering -
III Obligations of Banking Companies - Financial Institutions and
Intermediaries or a Person Carrying on a Designated Business or
Profession - Adjudication Authorities & Procedures.

Competition Act, 2002 12

Definition - Prohibition of Agreements- Prohibition of Abuse of
IV Dominant Position – Competition Commission of India -
Establishment, Administration & Duties Powers – Competition
Advocacy - Adjudication Authorities – Penalties & Prosecution.

6
 Intellectual Property Rights 12
Intellectual Property Rights (IPR) – Introduction - Kinds
of Intellectual Property Rights - Patent, Copyright, Trade Mark,
V Design, Geographical Indication, Plant Varieties and Layout
Design
Genetic Resources and Traditional Knowledge – Trade secret -
IPR in India: Genesis and development.
TOTAL 60

Course Outcomes
CO1
Acquire knowledge on Factories Act, 1948
CO2 Analyze the role of Foreign Exchange Management Act, 1999
Understand the practical implications of Prevention of Money Laundering Act,
CO3
2002
CO4 Evaluate the importance of Competition Act, 2002
CO5 Gain knowledge on Intelligence Property Rights
Textbooks
1 Akhilleshwar Pathak, Legal aspects of business, McGraw Hill Education, Noida
2 R.S.N. Pillai &Bagavathi, Legal aspects of business, S. Chand, New Delhi
Rashmi Aggarwal, Rajinder Kaur, Legal aspects of business, Pearson Education
3
Limited, New Delhi
4 P.K. Padhi, Legal aspects of business, PHI Learning, New Delhi
Reference Books
1 Ravinder Kumar, Legal aspects of business, Cengage Learning, Nioda
2 Shawn Kopel, Guide to business law, Oxford University Press, England
3 M.C. Kuchhal, VivekKuchhal, Business Law, S Chand Publishers, New Delhi
4 C.L. Bansal. Business law, Taxmann, New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://labour.gov.in/sites/default/files/Factories_Act_1948.pdf
2 https://legislative.gov.in/sites/default/files/A1999-42_0.pdf
3 https://stfrancislaw.com/blog/intellectual-property-rights/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
PO PO PO PO PO PO PO PO PSO PSO PSO
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 2 2 3 2 3 2 3 2 2
CO3 3 2 3 2 3 2 3 2 3 2 2

6
 CO4 3 2 2 2 2 2 3 2 3 2 2
CO5 3 2 3 2 2 2 3 2 3 2 2
TOTAL 15 10 13 10 12 10 15 10 15 10 10
AVERAGE 3 2 2.6 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

ELECTIVE III: BUSINESS MATHEMATICS & STATISTICS

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
4 4 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and proportions
LO2 To learn about simple and compound interest and arithmetic, geometric and
harmonic progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualize with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Ratio
I 9
Ratio - Indices – types - positive indices – law of indices – negative
indices – zero and utility indices – fractional indices. Logarithms –
definition – property of logarithms – law of logarithms – common
logarithm.
Interest and Annuity
Banker’s Discount – Simple and Compound Interest - Arithmetic,
II 9
Geometric and Harmonic Progressions. Annuity - Meaning -
Types of Annuity Applications.
Business Statistics Measures of Central Tendency
Arithmetic Mean, Geometric Mean - Harmonic Mean - Median -
III Quartile – Decile – Percentiles - Mode. Measures of Variation – 9
Range - Quartile Deviation and Mean Deviation - Variance and
Standard Deviation & Co-efficient of variance.
Correlation and Regression
Correlation - Karl Pearson’s Coefficient of Correlation –
IV 9
Spearman’s Rank Correlation – Regression Lines and Coefficients.

6
 Time Series Analysis and Index Numbers
Time Series Analysis: Secular Trend – Seasonal Variation –
V Cyclical variations - Index Numbers – Aggregative and Relative 9
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.
TOTAL 45
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and harmonic progressions.
CO3 Determine the various measures of central tendency
CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis

Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing
1
house, Chennai
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill
2
education, Noida
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics, Nirali
3
Prakashan Publishing, Pune
Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal,
4
Agra
5 P.R. Vittal, Business Mathematics & Statistics, Margham Publications, Chennai
Reference Books
1 J.K. Sharma, Fundamentals of business statistics, Vikas publishing, Noida
2 Peter Waxman, Business Mathematics & Statistics, Prentice Hall, New York
Andre Francis, Business Mathematics & Statistics, Cengage Learning EMEA,
3
Andover
Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New
4
Delhi
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher,
5
New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.britannica.com/biography/Henry-Briggs
2 https://corporatefinanceinstitute.com/resources/data-science/central-tendency/
3 https://www.expressanalytics.com/blog/time-series-analysis/

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO 1 PO 2 PO PO PO PO PO PO PSO PSO PSO
3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 2 2 3 2 3 2 2
2 2
CO2 3 2 3 2 3 2 3 2 3

CO3 3 2 3 2 3 2 3 2 3 2 2
2 2
CO4 3 2 3 2 2 2 3 2 3
CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

6
 SECOND YEAR – SEMESTER - III

ELECTIVE - III: E- COMMERCE

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
3 4 3 25 75 100
Learning Objectives
LO1 To know the goals of electronic commerce
LO2 To understand the various Business models in emerging E-commerce areas
LO3 To have an insight on the internet marketing technologies
LO4 To understand the benefits and implementation of EDI
LO5 To examine the ethical issues of E-commerce
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to E-Commerce
Defining E-Commerce; Main activities of electronic commerce;
Benefits of E-Commerce; Broad Goals of Electronic Commerce;
Main Components of E-Commerce; Functions - Process - Types
I 9
of E- Commerce; The World Wide Web, The Internet and the
Web: Features, Role of Automation & Artificial Intelligence in E-
Commerce.

E-Commerce Business Models & Consumer Oriented E

Commerce
E-commerce Business Models, Major Business to Consumer
II (B2C) Business Models, Major Business to Business (B2B) 9
Business Models, Business Models in Emerging E-Commerce
Areas - E-tailing: Traditional retailing and E- retailing, Benefits of
E-retailing, Models of E-retailing, Features of E-retailing.
E-Commerce Marketing Concepts
The Internet Audience and Consumer Behavior, Basic Marketing
III Concepts, Internet Marketing Technologies – Marketing Strategy 9
- E services: Categories of E-services, Web- Enabled Services,
Information-Selling on the Web.

6
 Electronic Data Interchange & Security
Benefits of EDI, EDI Technology, EDI Standards, EDI
Communications, EDI Implementation, EDI Agreements, EDI
Security. Electronic Payment Systems, Need of Electronic
IV Payment System - Digital Economy - Threats in Computer 9
Systems: Virus, Cyber Crime, Network Security: Encryption,
Protecting Web Server with a Firewall, Firewall and the Security
Policy, Network Firewalls and Application Firewalls, Proxy
Server.
Ethics in E-Commerce
Issues in E-commerce understanding ethical, Social and Political
issues in E-Commerce: A Model for organizing the issues, Basic
V 9
Ethical Concepts, Analyzing Ethical Dilemmas, Candidate
Ethical Principles Privacy and Information Rights: Information
collected at E-Commerce Websites.
TOTAL 45
CO Course Outcomes
CO1 Understand the role and features of world wide web

CO 2 Understand the Benefits and model of e-tailing

CO 3 Use the web enabled services

CO 4 Tackle the threats in internet security system

CO 5 Know about the Ethical principles Privacy and Information Rights

Textbooks
Kenneth C. Laudon, E-Commerce: Business, Technology, Society, 4 the Edition,
1
Pearson Education Limited, New Delhi
S. J. Joseph, E-Commerce: an Indian perspective, PHI Learning Pvt. Ltd., New
2
Delhi
David Whitley, E-Commerce-Strategy, Technologies & Applications,
3
TMI, McGraw-Hill, London
Kamlesh K. Bajaj, E-Commerce- The cutting edge of business, TMH, McGraw-
4
Hill, Noida
5 W Clarke, E-Commerce through ASP - BPB, Wrox Publisher, Mumbai
Reference Books
Agarwala, K.N. and D. Agarwala, Business on the Net: What’s
1 and How’s of E-Commerce, McMillan Publisher India Pvt. Ltd.,
Chennai
Ravi Kalkota, Frontiers of E-Commerce, TM, Pearson Education Limited, New
2
Delhi
Elias M Awad, Electronic Commerce: From Vision to Fulfillment. PHI Learning
3
Pvt. Ltd., New Delhi
Mathew Reynolds, Beginning E-Commerce with Visual Basic, ASP, SQL Server
4 7.0 & MTS, Wrox Publishers, Mumbai

6
 J. Christopher West I and Theodore H. K ClarkGlobal Electronic Commerce-
5
Theory and Case Studies, The MIT Press, Cambridge, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/e/ecommerce.asp
https://www.webfx.com/industries/retail-ecommerce/ecommerce/basic-
2
ecommerce-marketing-concepts/
3 https://techbullion.com/the-importance-of-ethics-in-ecommerce/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 3 2 2 2 3 3 2

CO3 3 2 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 3 2 2 2 3 3 2

CO5 3 2 3 2 3 2 2 2 3 3 2

TOTAL 15 10 13 10 15 10 10 10 15 15 10

AVERAGE 3 2 2.6 2 3 2 2 2 3 3 2

3 – Strong, 2- Medium, 1- Low

6
 COMPUTERISED ACCOUNTING SYSTEM

Marks
Subject Inst. External
L T P S Credits CIA (Practical) Total
Code Hours
50
1 2 50 (Internal 100
Examiner)

Learning Objectives:
LO1: To educate the students to prepare spread sheets and its business applications.
LO2: To enlighten the students on the fundamentals of Tally.
LO3: To impart knowledge on preparing reports

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Understand what is spread sheet, and how to enter data, format, edit and take print out
CO2: Prepare slides for presentations
CO3: Prepare final accounts, preparation of ratios and to create backup files with help of
computerized accounting system
CO4: Prepare ratios with the help of computerized accounting
CO5: Prepare functional budgets with computerized accounting

Unit I: Spreadsheet and its Business Applications

Spreadsheet concepts, managing worksheets; Formatting, entering data, Editing, and
Printing a worksheet; Handling operators in formula, Project involving multiple
spreadsheets, Organizing Charts and graphs. Graphical representation of data; Frequency
distribution and its statistical parameters; Correlation and Regression
Unit II: Preparation for Presentations
Basics of presentations: Slides, Fonts, Drawing, editing; Inserting: Tables, Images, texts,
Symbols, Media; Design; Transition; Animation; and Slideshow. Creating Business
Presentations using above facilities
Unit III: Introduction to Accounting Package Tally
Financial accounting Packages- An Introduction – Introduction to Tally – Book keeping
and Accounting – Starting Tally converses the Gateway & Menu – Creation of a Company
– Account Groups and Ledger Creation – Setting of Company – Features and Configuration.
Unit IV: Ledger Creation and Vouchers
Creation of ledger - stock categories, group, items. Vouchers - Concepts and Types of
Vouchers – Voucher Advance Features – Bill by Bill details - Illustration to get on-screen
results of various books of accounts
Unit V: Reports
Generation of Reports - Preparation of Final Accounts - Configuring for Printing – diverse
reports- Maintenance talks about backup – security passwords.

6
List of Practical:
1. Construct a graphical representation of frequency distribution table for ten employees Score by using
Count if and Frequency Function in Spreadsheet.
2. Prepare a data set with Correlation and regression function in spreadsheet.
3. Prepare a poster presentation by inserting Tables, Images, texts and Symbols.
4. Create a Business Plan Presentation with the help of Slides, Fonts, Drawing, editing; Media; Design;
Transition; Animation and Slideshow features.
5. Creating a new Company in Tally and creating groups and Ledger accounts.
6. Prepare Stock categories, Groups and Stock items in Tally.
7. Create Accounting Vouchers for the trading business transactions in Tally.
8. Creation of Trial Balance in Tally
9. Create an invoice (Purchase/Sales) in Tally.
10. Prepare Final Accounts with adjustment in Tally.

Note: 100% Practical for External

*Marks: Internal 50 & External 50

Internal: 50 Marks
External: 50 Marks (Practical only)
a) There is no external theory examination for this subject. Only practical shall be conducted as
external examination.
Practical mark shall be awarded as below:
i) Record Note 10 marks
ii) Program / Procedure writing 10 * 2 = 20 marks
iii) Debugging 5 * 2 = 10 marks
iv) Result 5 * 2 = 10 marks
Total 50 marks

b) Practical examination should be conducted by both internal and external examiners.

6
 Recent Trends in Computerized Accounting System

Faculty member will impart the knowledge on recent trends in Computerized

Accounting System to the students and these components will not cover in the
examination.

Text Books:
1 Rizwan Ahamed P. 2018, Tally ERP 9 Margham Publications, Chennai
2 Palanivel S. 2018 Tally accounting software, Margham Publications, Chennai
3 Michael Jardon, 2018 Computer Accounting, Osborne Books Ltd, New Delhi
.
Supplementary Readings:
1 Dewey D.2018 Computerised Accounting, Tata Mc Graw Hill, New Delhi
2 Robert Hurt 2016 Accounting Information System Mc Graw Hill, New Delhi
3 Carol Yacht 2016 Computer Accounting Essentials, Susan V. Crosson, New Delhi
4 O’Leary T.J and O’Leary 2011 Computing essentials in Computer McGraw Hill, New
Delhi
5 Ama G.A.N 2003 Fundamentals of Public sector Accounting and Finance, Amazons
Publications, Nigeria

6
 CLEARING AND FORWARDING IN EXPORT AND IMPORT

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
1 2 25 75 100

Learning Objectives:
LO1: To educate the students how the clearing and forwarding agents acted in Ports
LO2: To gain knowledge how the export documents are prepared by the exporter and
theses documents are handled by the shipping and forwarding agents
LO3: To acquire knowledge in import documentation
LO4: To know the how the frights are charged by the shipping and forwarding agents
LO5: To understand the Risk in Export and Import
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Explain the role of clearing agents in ports
CO2: Discuss the export procedure and documentation
CO3: Explain the import documentation procedure
CO4: Equip Freight forwarding services
CO5: Discuss the determinants of Risk Management
Unit I: Clearing and Forwarding
Introduction to clearing and forwarding – Role and importance of Clearing and Forwarding
in International Trade- Logistics and Supply Chain Management- Roles and responsibilities
of clearing and forwarding agents- Relevant legal and regulatory frame work-Documents
required for clearing and forwarding

Unit II: Export Procedure Documentation

Documents required for export- Commercial Invoice-Packing list-Certificate of Origin –
GMP Certificate- Bill of Lading – Insurance – USFDA Registration Certificate- ISO 9000
certification- Export Licensing procedures and formalities- Pre-requisite of Export and Import-
Negative list of Exports

Unit III: Import Procedure Documentation

Import Documentation – Import license under Advance Authorization- Customs
Inspection, Examination and Audits – General Provisions regarding Import

Unit IV: Freight Forwarding and Transportation

Freight Forwarding services in import and export – Mode of Transport- Air, Sea- Freight
rates- INCO terms – Packaging, labeling and cargo handling requirements

Unit V: Risk Management

Risk Assessment – Insurance coverage and claims – Methods of Export and Import
Payments- Export Earning Foreign Currency – Letter of credit and international payments
system- Managing trade related financial documents

6
 Recent Trends in Clearing and Forwarding in Export and Import
Faculty member will impart the knowledge on recent trends in Clearing and Forwarding in
Export and Import to the students and these components will not cover in the examination.

Text Books:
1 Mahajan M.I, 2021, Export Policy, Procedure and Documentation, Snow white
Publications, Mumbai
2 Natarajan L 2022, Import and Export Procedure (Import Management), Margham
Publications, Chennai.
3 Rathor B.S and Rathor, J.S 2022, Export Marketing, Himalaya Publishing House,
New Delhi.
Supplementary Readings:
1. Francis Cherunilam 2021, International Trade and Export Management, Himalaya
Publishing House, New Delhi
2. Paras Ram , 2022,Nilkhil Garg Export : What, Where and How? Anupam Publishers,
New Delhi
3. Hand Book of Export Import Procedures: Ministry of Commerce 2020-2025
Government of India Volume No:1 and 2
4. Mahajan M.I, 2022, Export Do it yourself, Snow white Publications, Mumbai
5. Mahajan M.I, 2022, Import Policy, Procedure and Documentation, Snow white
Publications, Mumbai

GOODS AND SERVICES TAX

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total

1 2 25 75 100

Learning Objectives:
LO1: To enable the students to understand the basic concept of indirect tax
LO2: To provide the students to know the structure of GST
LO3: To educate the students with registration process of GST
LO4: To educate the students for Input Tax Credit
LO5: To understand the filing of returns and payment procedure of GST and Refund
process and assessment.

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Comprehend the fundamentals of indirect tax and need for GST
CO2: Understand the structure of GST and their schemes in practice
CO3: Disseminate various modes of registration of GST
CO4: Familiarize themselves with the adjustment of debit and credit notes
CO5: Understand and apply the e-filling of GST in practice

6
Unit I: Introduction to Goods and Services Tax
Indirect Taxes – Problems of Indirect taxes – Need for introduction of GST – Commodities kept out
the preview of GST – Other indirect Taxes

Unit II: Structure of GST

GST Structure – CGST –SGST- IGST – Futures – Exemptions – Schemes –
Composition Schemes – Ordinary Scheme – GST Structured Rates

Unit III: GST Registration Process

Registration process in GST – Types – Compulsory Registration - Cancellation

Unit IV: Input Tax Credit

Input Tax Credit – Adjustment of Debit Notes and Credit Notes – Problems in Input Tax
Credit

Unit V: Returns, Payments, Refund Process and Assessment

Process of Return Filing-Types of Returns - E-Ledger and E-Payment Process in GST-
Assessment Methods – Refund under GST – Refund under Special Occasions - Authorities
of GST

Amendments in Goods and Services Tax made from Time to Time

Faculty Member will impart the knowledge on the Amendments in Goods and Services
Tax made from time to time, to the students and these components will not cover in the
examination.

Text Books:
1. Balachandran V., 2024, Indirect Taxes, Sultan Chand and Sons, New Delhi
2. Satrangi G., Goods and Services Tax Precept and Practice 2024, Centax
Publications, New Delhi
3. Anandaday Mishra, 2024, GST Law and Procedure, Taxmann Publications Pvt
Limited,New Delhi
4. Raj. C. A., Agarwa. K, 2019, Taxation and Indirect Taxes, Taxmann Publications Pvt
Limited,New Delhi

Supplementary Readings:
1. Anjali Agarwal, 2024, Goods and Service Tax, New Century Publications, New Delhi
2. Sanjeet Sharma and Shaileja Anand, 2024, VK Global Publications (P) Ltd., New
Delhi
3. Mishra. SK, 2024, Simplified Approach to GST, Educreation Publishing, New Delhi
4. Viswanthan.B, 2024, Goods and Services Tax in India, New Century Publications,
New Delhi
Web Reference:
1 https://taxguru.in/goods-and-service-tax/download-free-book-goods-services-
tax-gst- india.html
6. https://cleartax.in/s/gst-book-online-pdf

6
 SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

Marks
Subject Inst.
L T P S Credits
Code Hours CIA Total
External
5 5 5 25 75 100
Learning objective
LO1 To know the types of Amalgamation, Internal and external Reconstruction
LO2 To know Final statements of banking companies
LO3 To understand the accounting treatment of Insurance company accounts
LO4 To understand the procedure for preparation of consolidated Balance sheet
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year

Contents No. of
Unit
Hours
I Amalgamation and Reconstruction Amalgamation – Meaning - 15
Purchase Consideration - Lump sum Method, Net Assets Method, Net
Payment Method, Intrinsic Value Method - Methods of Accounting for
Amalgamation - The Purchase Method (Excluding Inter-Company
Holdings).
Internal & External Reconstruction
Internal Reconstruction – Conversion of Stock – Increase and Decrease
of Capital – Reserve Liability - Accounting Treatment of External
Reconstruction
Accounting of Banking Companies
Final Statements of Banking Companies (As per New Provisions) - Non-
II Performing Assets - Rebate on Bills Discounted - Profit and Loss a/c - 15
Balance Sheet as per Banking Regulation Act 1949.
Insurance Company Accounts:
Meaning of Insurance – Principles – Types – Preparation of Final
III Accounts of Insurance Companies – Accounts of Life Insurance Business 15
– Accounts of General Insurance Companies - New Format.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company - Legal Requirements
IV relating to preparation of accounts - Preparation of Consolidated Balance 15
Sheet (Excluding Inter-company holdings).

6
 Liquidation of Companies
V Meaning- Modes of Winding-up – Preparation of Statement of Affairs
and Statement of Deficiency or Surplus (List H) Order of Payment –
Liquidators Remuneration- Liquidator’s Final Statements. 15
TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

Understand the accounting treatment of amalgamation, Internal and external

CO1
reconstruction
Construct Profit and Loss account and Balance Sheet of Banking Companies in
CO2
accordance in the prescribed format.
CO3 Synthesize and prepare final accounts of Insurance companies in the prescribed
format

CO4 Give the consolidated accounts of holding companies

CO5 Preparation of liquidator’s final statement of account

Textbooks

S.P. Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New
1
Delhi.

Dr.K.S .Raman and Dr. M.A. Arulanandam , Advanced Accountancy, Vol. II,
2
Himalaya Publishing House, Mumbai.

3 R.L. Gupta and M. Radhaswamy, Advanced Accounts, Sultan Chand, New Delhi.

M.C. Shukla and T.S. Grewal, Advanced Accounts Vol.II, S Chand & Sons, New
4
Delhi.

T.S. Reddy and A.Murthy, Corporate Accounting II, Margham Publishers,

5
Chennai

6
 Reference Books

1 B.Raman, Corporate Accounting, Taxmann, New Delhi

2 M.C.Shukla, Advanced Accounting, S.Chand, New Delhi

3 Prof. Mukesh Bramhbutt, Devi Ahilya publication, Madhya Pradesh

Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya

4
Publishing house, Mumbai.

5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-
1
reconstruction-accounting/126

2 https://www.slideshare.net/debchat123/accounts-of-banking-companies

https://www.accountingnotes.net/liquidation/liquidation-of-companies-
3
accounting/12862

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO 1 PO 2 PO 3 PO 4 PO 5 PO 6 PO 7 PO 8 PSO 1 PSO 2 PSO 3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 – Strong, 2- Medium, 1- Low

6
 SECOND YEAR– SEMESTER– IV

CORE PAPER VIII –PRINCIPLES OF MARKETING

Marks
Inst.
Subject Code L T P S Credits Hours CIA External Total

5 4 4 25 75 100

Learning Objectives

LO1 To know the concept and functions of marketing

LO2 To understand the importance of market segmentation

LO3 To examine the stages of new product development

LO4 To gain knowledge on the various advertising medias

LO5 To analyse the global market environment

Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours
Introduction to Marketing
Meaning–Definition and Functions of Marketing– Evolution
conceptualizations – Innovations in Modern Marketing. Role and
Importance of Marketing - Classification of Markets - Niche
Marketing.
Market Segmentation
I Meaning and definition- Benefits–Criteria for segmentation –Types 12
of segmentation – Geographic – Demographic –Psychographic –
Behavioural - Targeting, Positioning &
Repositioning
Introduction to Consumer Behaviour–Consumer Buying Decision
II Process and Post Purchase Behaviour –– Motives. Freud’s Theory 12
of Motivation.

Product & Price

Marketing Mix––an overview of 4P’s of Marketing Mix– Product
III Introduction to Stages of New Product Development – Product Life
12
Cycle––Pricing – Policies - Objectives – Factors Influencing Pricing –
Kinds of Pricing.

6
 Promotions and Distributions
Elements of promotion–Advertising – Objectives – Kinds of
Advertising Media- Traditional vs Digital Media -Sales Promotion –
IV 12
types of sales promotion – Personal Selling – Qualities needed for a
Personal seller - Channels of Distribution for Consumer Goods -
Channel Members – Channels of Distribution for Industrial Goods
Competitive Analysis and Strategies
Global market environment social responsibility – marketing – Recent
trends in marketing – A basic understanding of E-marketing, M-
marketing, E- tailing – CRM – Market Research – MIS and Marketing 12
V Regulation.

Total 60

Course Outcomes

CO1 Develop an understanding on the role and importance of marketing

CO2 Apply the 4p’s of marketing in their venture.

CO3 Identify the factors determining pricing.

CO4 Use the different Channels of distribution of industrial goods.

CO5 Understand the concept of E-marketing and E-Tailing.

Textbooks

Philip Kotler, Principles of Marketing: A South Asian Perspective,

1 Pearson Education. New Delhi.

Dr. C. B. Gupta &Dr. N. Rajan Nair, Marketing Management, Sultan Chand &
2 Sons, New Delhi.

Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHouse,Chennai.
3

Dr. N. Rajan Nair, Marketing, Sultan Chand & Sons. New Delhi
4

Neeru Kapoor Principles Of Marketing, PHIL earning, New Delhi

5

6
 Reference Books

1 Prof. Kavita Sharma, Dr. Swati Agarwal, Principles of Marketing Book, Taxmann,
New Delhi.
2 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
3 Assael, H. Consumer Behavior and Marketing Action, USA: PWS-Kent
Hoyer, W.D. And Macinnis, D.J., Consumer Behavior, USA: Houghton Mifflin
4
Company
Baker M, Marketing Management and Strategy, Macmillan Business, Bloom bury
5 Publishing, India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.aha.io/roadmapping/guide/marketing/introduction
2 https://www.investopedia.com/terms/m/marketsegmentation.asp
https://www.shiprocket.in/blog/understanding-promotion-and-distribution-
3
management/
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 2 3 2

CO2 3 2 3 2 3 2 2 2 2 3 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 – Strong, 2- Medium, 1- Low

6
 SECOND YEAR – SEMESTER – IV

ELECTIVE IV - FINANCIAL SERVICES

Marks
Subject Inst.
L T P S Credits Externa
Code Hours CIA Total
l
4 4 3 25 75 100
Learning Objectives
LO1 To impart knowledge on the role and function of the Indian financial system.
To enrich their knowledge on key areas relating to management of financial
LO2
products and services
LO3 To familiarize students about Venture Capital, Leasing.
LO4 To make them understand the Credit Rating system.
LO5 To provide insights into mutual funds and the operation of NSDL and CSDL.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Financial System
Structure of Financial System – Role of Financial System on
Economic Development – Financial Markets and Financial
I Instruments – Capital Markets – Money Markets – Primary Market 9
Operations – Role of SEBI – Secondary Market Operations –
Regulation – Functions of Stock Exchanges – Listing – Formalities
– Financial Services Sector Problems and Reforms.
Financial Services - An Overview
Concept, Nature and Scope of Financial Services – Regulatory
Frame Work of Financial Services – Growth of Financial Services
II 9
in India – Merchant Banking – Meaning-Types – Responsibilities
of Merchant Bankers – Role of Merchant Bankers in Issue
Management – Regulation of Merchant Banking in India.

Venture Capital and Leasing

Venture Capital – Growth of Venture Capital in India – Financing
III Pattern under Venture Capital – Legal Aspects and Guidelines for 9
Venture Capital, Leasing – Types of Leases – Evaluation of Leasing
Option Vs. Borrowing.
Credit Rating
Credit Rating – Meaning, Functions – Debt Rating System of
IV CRISIL, ICRA and CARE. Factoring, Forfeiting and Bill 9
Discounting – Types of Factoring Arrangements – Factoring in the
Indian Context.

6
 Mutual Funds
Mutual Funds – Concept and Objectives, Functions and Portfolio
V 9
Classification, Organization and Management – De-mat Services-
Need and Operations- Role of NSDL and CSDL.
TOTAL 45

Course Outcomes
CO1 Summarise the role and function of the financial system
Gain practical knowledge on key areas relating to management of financial
CO2
products and services
CO3 Familiarize students about Venture Capital, Leasing.
CO4 Infer the importance of the Credit Rating system.
Understand various types of Mutual funds schemes and the roles of NSDL and
CO5
CSDL.
Textbooks
1 Gurusamy.S, Financial Services, Tata McGraw Hill, Noida.
2 C. Rama Gopal, Financial Services, Vikas Publishing House, Noida.
3 M.Y.Khan, Financial Services, Tata McGraw Hill, Noida.
4 E. Dharmaraj, Financial Services, S.Chand, New Delhi.
Reference Books
Mike Heffner, Business process management in Financial Services, F.W. Olin
1
Graduate school of Business, United States.
Perry Stinson, Bank management and Financial Services,Clanrye International,
2
USA.
E. Gordon and K. Natarajan, Financial Market and Services, Himalaya
3
Publishing House, Mumbai.
4 B. Santhanam, Financial Services, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.civilserviceindia.com/subject/Management/notes/leasing-hire-
1
purchase-and-venture-capital.html
2 https://corporatefinanceinstitute.com/resources/fixed-income/credit-rating/
3 https://scripbox.com/mf/what-is-mutual-fund/

6
 MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 3 2 3 2 3 3 3 2 2

CO2 3 2 2 3 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 13 13 12 13 10 13 13 15 10 12

AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4

4– Strong, 2- Medium, 1- Low

6
 SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: CONSUMERISM & CONSUMER PROTECTION

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total
3 4 3 25 75 100
Learning Objectives
LO1 To understand the nature of consumers and consumerism
LO2 To know how consumers are exploited
LO3 To be familiar with consumer rights and duties
LO4 To learn about Consumer Protection Act
LO5 To gain insights into consumerism in India.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Consumerism
Meaning of Consumer and Customer - Consumer Movements –
I 9
Historical Perspectives - Concept of Consumerism – Need and
Importance.
Consumer Exploitation 9
Meaning and Causes of Consumer Exploitation - Forms of
II Consumer Exploitation – Underweight Measures, High Prices,
Substandard Quality, Poor or Inadequate after sales services-
Challenges of Consumer Exploitation.

Consumer Rights and Duties 9

Consumer Rights – John F Kennedy’s Consumer Bill of Rights. -
III Types of Consumer Rights – Right to Safety, Right to Information
(RTI), Right to Redress, Right to Consumer Education -Duties of
Consumers.
Consumerism – Recent Trends 9
IV Reasons for the Growth of Consumerism in India - Recent Trends
in Consumerism - Problems Faced by Consumers in India.
Consumer Protection (Amendment) Act 2019 9
Consumer Protection Council – Central, State, Districts Consumer
V
Protection Councils- Consumer Dispute Redressal Mechanism.

TOTAL 45
Course Outcomes
CO1 Remember and recall aspects in consumerism
CO2 Identify the reasons for consumer exploitation
CO3 Discover the rights and duties of a consumer
CO4 Create an environment which protects the consumers in India
6
 CO5 Critically appraise the consumer Protection Act
Textbooks
Premavathy and Mohini Sethi, Consumerism – Strategies and Tactics, CBS
1
Publication
Prof Kavita Sharma, Dr Swati Aggarwal, Principles of Marketing Book,
2
Taxmann
3 Dr. J. Jayasankar, Marketing Management, Margham Publications, Chennai.
4 Assael, H, Consumer Behaviour and Marketing Action, PWS-Kent, USA
Reference Books
Hoyer, W.D.. and MacInnis, D.J., Consumer Behaviour, Houghton Mifflin
1
Company, USA
2 Y.V. Rao, Consumer Protection Act, 1986, Asia Law House, Hyderabad
G B. Reddy and Baglekar Akash Kumar, Consumer Protection Act, Eastern
3
Book Company, Bengaluru
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://lawcorner.in/forms-of-consumer-exploitation/
https://consumeraffairs.nic.in/en/organisation-and-units/division/consumer-
2
protection-unit/consumer-rights
3 http://www.chdslsa.gov.in/right_menu/act/pdf/consumer.pdf

6
 MAPPING WITH PROGRAMME OUTCOMES AND
PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 – Strong, 2- Medium, 1- Low

6
 SECOND YEAR – SEMESTER – IV

Elective IV- Operation Research

Marks
Inst.
Subject Code L T P S Credits
Hours External Total
CIA

3 4 3 25 75 100

Learning Objectives
LO1 To introduce the students to operations research and linear programming.
LO2 To impart knowledge about transportation and assignment problems.
LO3 To get acquainted with game theory and simulation.
To develop abilities to analyse and manage inventories using various
LO4
methods.
LO5 To acquire knowledge on network analysis.
Prerequisite: Should have studied Statistics in III semester of B.com
No. of
UNIT Contents
Hours

Introduction to Operation Research and Linear

Programming Problem
Operation research – Origin and development - Role in
I decision making - Phases and approaches to OR - Linear 9
programming problem – Applications and limitations -
Formulation of LPP - Optimal Solution to LPP - Graphical
method - Simplex Method
Transportation and Assignment problem
Transportation Problem – methods - North West corner
II method - Least cost method - Vogel’s approximation method 9
- Moving towards optimality - Stepping stone & MODI
methods - Assignment problem
Game Theory and Simulation
Game Theory- different strategies followed by the players in
III a game - Optimal strategies of a game using maxi-min 9
criterion - Dominance property - Graphical method -
Simulation
Inventory Management
Introduction to inventory systems, inventory classification.
Economic order quantity (EOQ) model, Single period
IV probabilistic inventory models with discrete and continuous 9
demand, determination of reorder point for deterministic and
probabilistic Inventory System. Basic concepts of Just-in-
Time (JIT) and Material Requirement Planning (MRP)

6
 Network Analysis
Network models- CPM and PERT Determination of Critical
V Path Method (CPM)- PERT cost- Crashing a project- 9
Scheduling of a project- Application of PERT and CPM.
Total 45
CO Course Outcomes
Frame a linear programming problem for quantitative decisions in business
CO1
planning.
Optimise economic factors by applying transportation and assignment
CO2
problems.
Apply the concept of game theory and simulation for optimal decision
CO3
making.
CO4 Analyse and manage inventories to meet the changes in market demand.
Construct networks including PERT, CPM for strategic management of
CO5
business projects.
Textbooks
1. C.R.Kothari, “Quantitative Techniques”, Vikas Publications, Noida
2. V.K. Kappor, "Operations Research - Problems and Solutions", Sultan
Chand & Sons Publisher, New Delhi
3. Anand Sharma, Operation Research, Himalaya Publishing House, 2014,
Mumbai
4. M Sreenivasa Reddy, Operation Research, CENGAGE, New Delhi

S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints

Private Limited
Reference Books
1.
S Kalavathy, Operations Research, Vikas Publications, Noida
2. S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New Delhi.
2019
3. Sarangi, SK Applied Operations Research and Quantitative Methods,
Himalaya Publishing House, 2014, Mumbai
4. ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th
Edition, New Delhi 2021
5.
P.R.Vittal - Operation Research, Margham Publications, Chennai

Web Resources
1. www.orsi.in
2. www.learnaboutor.co.uk
3. www.theorsociety.com

6
 MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 3 2 2 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2- Medium, 1- Low

6
 FILING OF GST RETURNS

Marks
Subject Ins External
L T P S Credits CIA (Practical) Total
Code Hours
50
1 2 50 (Internal 100
Examiner)
Learning Objectives:
LO1: To understand the concept and importance of Goods and Services Tax
LO2: To enable the students to prepare data for GSTR Forms
LO3: To gain knowledge on Filing GST Returns
LO4: To understand the steps involved in GST Filing
LO5: To acquire knowledge on penalty for late filling of GST Returns

Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Prepare the Students for filing of GST returns through Online
CO2: Helps in filing up of GSTR forms (GSTR 1 – GSTR11)
CO3: Explain the steps involved in GSTR filing
CO4: Acquire knowledge on penalty for late filing GST Returns
CO5: Understand the concept of interest on outstanding tax

Contents
1. Forms and due dates
2. GSTR Registration Forms
3. ITC Forms
4. Steps involved in filing GST return
5. GSTR1: Return for Outward Supplies
6. Difference between GSTR2A and GSTR 2B
7. GSTR3B: Summary of Inward and Outward Supplies
8. GSTR4: Return For Composition Dealers
9. GSTR5: Return For Non-Resident Taxable Persons
10. GSTR6: Return For Input Service Distributors
11. GSTR7: Return For Tax payers Deducting TDS
12. GSTR8: Return For E-Commerce Operators Collecting TCS
13. GSTR10: Return For Registered Person Whose GST Registration gets Cancelled
14. GSTR11: Return For UIN (Unique Identification Number) Holders
15. Penalty for late Filing of GST Return
16. Interest on Outstanding Tax
17. GSTR9C- Reconciliation Statement
18. GSTR9B– Filed by Electronic Commerce Operators

6
 Recent Amendments in Filing of GST Returns
Faculty member will impart the knowledge on recent Amendments in Filing of GST
Returns to the students and these components will not cover in the examination.
Text Books:
1. Balachandran V., 2024, Indirect Taxes, Sultan Chand and Sons, New Delhi
2. Satrangi G., Goods and Services Tax Precept and Practice 2024, Centax
Publications, New Delhi
3. Anandaday Mishra, 2024, GST Law and Procedure, Taxmann Publications Pvt
Limited,New Delhi
4. Raj. C. A., Agarwa. K, 2019, Taxation and Indirect Taxes, Taxmann Publications Pvt
Limited,New Delhi
Supplementary Readings:
1. Anjali Agarwal, 2024, Goods and Service Tax, New Century Publications, New Delhi
2. Sanjeet Sharma and Shaileja Anand, 2024, VK Global Publications (P) Ltd., New
Delhi
3. Mishra. SK, 2024, Simplified Approach to GST, Educreation Publishing, New Delhi.
4. Viswanthan.B, 2024, Goods and Services Tax in India, New Century
Publications, New Delhi.
Web Reference:
1 https://taxguru.in/goods-and-service-tax/download-free-book-goods-services-
tax-gst- india.html
2 https://cleartax.in/s/gst-book-online-pdf

FUNDAMENTALS OF FIN TECH

Marks
Subject Inst.
L T P S Credits External
Code Hours CIA Total

1 2 25 75 100

Learning Objectives:
LO1: To educate the students to introduce Fintech
LO2: To gain knowledge in Financial Technology and Digital payments
LO3: To acquire knowledge in Cryptocurrencies
LO4: To know the knowledge in Block chin Technology
LO5: To understand the effects of fintech on various sectors
Course Outcomes:
After the successful completion of the course, the students will be able to:
CO1: Identify the benefits of Fin Tech industry;
CO2: Enable a better understanding of Financial Technology and Digital Payments
CO3: Analyse the functioning of Cryptocurrency
CO4: Explain the impact of Block Chain Technology
CO5: Evaluate the effects of Fintech on various sectors

6
Unit I: Introduction to Fintech
Introduction – Meaning of FinTech - Definitions - The History and Evolution of the Fintech
Industry - FinTech Ecosystem - Recent Developments - FinTech In India - FinTech Market
Trends In India - Types Of FinTech or Transformation of Financial Services - Benefits Of
FinTech - Drawbacks Of FinTech - Key Growth Drivers - Challenges.

Unit II: Financial Technology and Digital Payments

Introduction -Artificial Intelligence (AI) in FinTech-Machine Learning in FinTech - Machine
Learning in Accounting and Finance - Robotic Process Automation (RPA) –- Financial Data Analytics
- Data Science and Big Data in FinTech - Digital Payments - Cashless Society - DFS Eco System -
Developing Countries and DFS: The Story of Mobile Money - RTGS networks.

Unit III: Crypto currencies

Cryptocurrencies - features, benefits, disadvantages- Outline of cryptocurrency – types
wallet - Legal and Regulatory Implications - legal position of cryptocurrencies in India -
Impact on cryptocurrencies.

Unit IV: Blockchain Technology

Blockchain Technology in FinTech – An understanding of Blockchain technology, its
potential, and applications - BCT in Banking – Benefits of BCT in banking - BCT in Indian
Banking Sector - BCT in supply chain management.

Unit V: Effects of Fin-Tech on Various Sectors

Effects of Fin-tech on Payment Innovations – The Implications of Fintech on Real
Estate, Insurance, Health, and Payment Innovations - The effects of Fin-tech on
Payment Innovations – Health- Real-Estate- Insurance Sector- Capital Market - Key
Fin- tech trends - FinTech around the Globe: Asia, Middle East, South America,
Europe, Southeast Asia / Australia and Africa.

Recent Trends in Fintech

Faculty member will impart the knowledge on recent trends in Fintech to the students
and these components will not cover in the examination.

Text Books:
1 Dheenadhayalan V and Vijay C, 2022 Fintech, Vijay Nicole Imprints Pvt. Ltd,
Chennai
2 Sanjay Phadke., 2020 Fintech Future: The Digital Dna of Finance Paperback –
3 Agustin Rubini, 2021 Fintech in a Flash: Financial Technology Made Easy (new
edition) Kindle Edition

Supplementary Readings:
1. Aravind Narayanan 2022 Bitcoin and Cryptocurrency Technologies:
A Comprehensive Introduction
2. Joseph Bonneau, Edward Felten, Andrew Miller, Steven Goldfeder, 2022
Princeton University
3. Slava Gomzin 2020 Bitcoin for Non-Mathematicians: Exploring the
foundations of Crypto, Universal Publishers, USA
4. The Robotics Process Automation, Handbook: A Guide to Implementing, Tom
6
 Taulli/ Apress, Latest 1 ST Edition 2020 Website
Reference: https://www.ibm.com/industries/banking-financial-
markets/resources/omni channel banking-paper/.
https://thefinancialbrand.com/111080/evolution-future-digital-banking-
baas
5. Diamandis, P. H., & Kotler, S. 2020. The Future Is Faster Than You
Think: How Converging Technologies Are Disrupting Business,
Industries, and Our Lives. New York: Simon &Schuste

6
 WORKING CAPTIAL MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total

4 2 2 25 75 100

Learning Objectives
LO 1 To explain working capital and interpret the cash conversion cycle
LO 2 To know whether the company maintain a large size of inventory for efficient and
smooth production and sales operations.
LO 3 To prepare a cash budget and comment on it
LO 4 To assess the components of credit policy and its evaluation
LO 5 To explain the inventory management techniques and calculate the Economic Ordering
Quantity
Prerequisite: Should have studied Commerce in XII Std
Unit No. of
Contents Hours
Introduction
Working Capital Meaning – Types of Working Capital - Importance of
working capital management - Components of Working Capital - Factors
I 6
Influencing Working Capital Requirements - Estimating Working capital
management- Working Capital. Life Cycle - Role of Finance Manager in
Working Capital.
Financing Current Assets
Different Approaches to Financing Current Assets- Conservative,
II 6
Aggressive and Matching approach - Sources of Finance Committees on
Working Capital Finance – Working Capital Financing Approach.
Cash Management
Importance - Factors Influencing Cash Balance – Motives of Holding 6
III Cash - Determining Optimum Cash Balance – Cash Budgeting -
Controlling and Monitoring Collection and Disbursements - Cash
Management Models – Baumol Model and Miller-Orr Model.
Receivables Management 6
Overview of Receivables Management – Significance – Elements of
IV
Credit Policy Variables - Credit Standards - Credit period - Cash discount
and Collection efforts - Credit Evaluation - Control of Receivables.
Inventory Management 6
Components of Inventory - Benefits of Holding Inventory - Importance
of Inventory Management -Techniques for Managing Inventory -
V Economic Order Quantity (EOQ) - Stock levels - Analysis of Investment
in Inventory - Selective Inventory Control - ABC, VED and FSN
Analysis.

TOTAL 30
THEORY 20% & PROBLEMS 80%

6
 CO Course Outcomes
CO1 Construct the factors influencing working capital requirements and estimate it
CO2 Classify the approaches to financing Currents Assets
CO3 Determine the importance of cash management and cash budgeting
CO4 Formulate the receivables management and credit policy evaluation
Discuss about the Techniques of inventory management, EOQ, ABC, VED, and FSN
CO5
Analysis
Textbooks
1 V.K.Bhalla, Working Capital Management, S Chand, New Delhi
2 Dr.Periyaswamy, Working Capital Management, Himalaya Publishing House, Mumbai
3 Dr.R.P.Rustagi, Working Capital Management, Taxmann’s, New Delhi
4 Dr. A Murthy, Working Capital Management, Margham Publications, Chennai
Reference Books
James S Sagner, Working Capital Management, Application and Cases, Wiley, New
1
Jersey
2 Dr. S P Gupta, Management of Working Capital, SahityaBhavan Publication , Agra
3 M. K. Rastogi, Working Capital Management, Laxmi Publication, Chennai
4 Hrishikes Bhattacharya, Working Capital Management, PHI Publication, New Delhi
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 http://onlinecourses.nptel.ac.in
2 https://www.iifl.com
3 http://ebooks.lpude.in

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 2 2 3 2 2
3 2
CO2 3 2 3 2 2 2 2 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2
CO4 3 1 3 2 3 2 2 2 3 2 2
CO5 3 3 3 2 3 2 2 2 3 2 2
TOTAL 15 11 15 10 13 10 10 10 15 10 10
AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3-Strong, 2-Medium , 1- Low