B.COM - G.S.T.

SYLLABUS

FROM THE ACADEMIC YEAR

2023-2024
TAMILNADU STATE COUNCIL FOR HIGHER
EDUCATION, CHENNAI – 600 005
Contents
i. PO and PSO Description
ii. UG – Template
iii. Methods of Evaluation & Methods of Assessment

iv. Semester Index.

v. Subjects – Core, Elective, Nonmajor, Skill Enhanced, Ability Enhanced, Extension

Activity, Environment, Professional Competency

1) Course Lesson Box

2) Course Objectives
3) Units
4) Learning Outcome
5) Reference and Text Books
6) Web Sources
7) PO & PSO Mapping tables
 B.COM., G.S.T.

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.

The B.Com. GST Degree Programme provides ample exposure to

 Learn the fundamentals of GST and its applicability on a transaction.

 Understand when, where and how much tax needs to be paid. Analyze whether input tax credit will
be available.
 Learn to obtain GST registration, and prepare, and file returns on the government portal. Undertake
reconciliations for filing of returns.
 Learn to generate E-invoices and E-waybill. Maintain accounts and records to be ready for
assessments and audits.
 Qualify for in-demand job titles: Tax Accountant, Taxation Executive, Accountant
 TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM
FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM G.S.T.

Programme Code:

Duration: UG - 3 years

Programme PO1: Disciplinary knowledge: Capable of demonstrating comprehensive

Outcomes: 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; analyse 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, synthesising and articulating;
Ability to recognise cause-and-effect relationships, define problems,
formulate hypotheses, test hypotheses, analyse, 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 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 toembrace
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 demonstratingthe 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 with
Outcomes: 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

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
 Credit Distribution for UG Programmes
Sem I Cre H Sem II Credi H Sem III Credi H Sem IV Credi H Sem V Credi H Sem VI Credi H
dit t t t t t
1.1 Part-1 3 6 2.1 Part-1 3 6 3.1 Part-1 Tamil 3 6 4.1 Part-1 3 6 5.1 Core 4 5 6.1 Core 4 6
Tamil or other Tamil or or other Tamil or Course IX Course –XIII
Languages other Languages other
Languages Languages
1.2 Part-2 3 6 2.2 Part-2 3 6 3.2 Part-2 3 6 4.2 Part-2 3 6 5.2 Core 4 5 6.2 Core 4 6
English English English English Course X Course XIV
1.3 Core 5 5 2..3 Core 5 5 3.3 Core 5 5 4.3 Core 5 5 5. 3.Core 4 5 6.3 Core 4 6
Course I Course III Course V Course VII Course XI Course XV
Core Industry
Module
1.4 Core 5 5 2.4 Core 5 5 3.4 Core 5 5 4.4 Core 5 5 5. 4.Core 4 5 6.4 3 5
Course II Course IV Course VI Course VIII Course –/ Elective VII
Project Generic/
with viva- Discipline
voce XII Specific
1.5 Elective I 3 4 2.5 Elective II 3 4 3.5 Elective III 3 4 4.5 Elective 3 3 5.5 3 4 6.5 Elective 3 5
Generic/ Generic/ Generic/ IV Generic/ Elective V VIII
Discipline Discipline Discipline Discipline Generic/ Generic/
Specific Specific Specific Specific Discipline Discipline
Specific Specific
1.6 Skill 2 2 2.6 Skill 2 2 3.6 Skill 1 1 4.6 Skill 2 2 5.6 3 4 6.6 1 -
Enhancement Enhancemen Enhancement Enhancement Elective VI Extension
Course-1 t Course-2 Course 4, Course 6 Generic/ Activity
(Entrepreneuria Discipline
l Skill) Specific
1.7 Skill 2 2 2.7 Skill 2 2 3.7 Skill 2 2 4.7 Skill 2 2 5.7 Value 2 2 6.7 2 2
Enhancement Enhancemen Enhancement Enhancement Education Professiona
-(Foundation t Course 3 Course 5 Course 7 l
Course) Competenc
y Skill
3.8 - 1 4.8 2 1 5.8 2
Environmental Environmenta Summer
Studies l Studies Internship
/Industrial
Training
23 30 23 30 22 30 25 30 26 30 21 30

Total – 140 Credits

 Credit and Hours Distribution System
for all UG courses including Lab Hours
First Year – Semester-I

Part List of Courses Credit No. of

Hours
Part-1 Tamil or other Languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses [in Total] 13 14
Skill Enhancement Course COURSE-1 2 2
Part-4 Foundation Course 2 2
23 30

Semester-II
Part List of Courses Credit No. of
Hours
Part-1 Tamil or other Languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -COURSE-2 2 2
Skill Enhancement Course -COURSE-3 (Discipline / Subject 2 2
Specific)
23 30
Second Year – Semester-III
Part List of Courses Credit No. of
Hours
Part-1 Tamil or other Languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -COURSE-4 (Entrepreneurial Based) 1 1
Skill Enhancement Course -COURSE-5 (Discipline / Subject 2 2
Specific)
Environmental Studies - 1
22 30

Semester-IV
Part List of Courses Credit No. of
Hours
Part-1 Tamil or other Languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 13
Part-4 Skill Enhancement Course -COURSE-6 (Discipline / Subject 2 2
Specific)
Skill Enhancement Course -COURSE-7 (Discipline / Subject 2 2
Specific)
Environmental Studies 2 1
25 30
 Third Year
Semester-V
Part List of Courses Credit No. of
Hours
Part-3 Core Courses including Project / Elective Based 22 26
Part-4 Value Education 2 2
Internship / Industrial Visit / Field Visit 2 2
26 30

Semester-VI

Part List of Courses Credit No. of

Hours
Part-3 Core Courses including Project / Elective Based & LAB 18 28
Part-4 Extension Activity 1 -
Professional Competency Skill 2 2
21 30
 METHODS OF EVALUATION
Internal Evaluation Continuous Internal Assessment Test
Assignments / Snap Test / Quiz
Seminars 25 Marks
Attendance and Class Participation
External Evaluation End Semester Examination 75 Marks
Total 100 Marks
METHODS OF ASSESSMENT

Remembering (K1)  The lowest level of questions require students to recall

information from the course content
 Knowledge questions usually require students to
identify information in the text book.
Understanding (K2)  Understanding of facts and ideas by comprehending
organizing, comparing, translating, interpolating and
interpreting in their own words.
 The questions go beyond simple recall and require
students to combine data together
Application (K3)  Students have to solve problems by using / applying
a concept learned in the classroom.
 Students must use their knowledge to determine a
exact response.
Analyze (K4)  Analyzing the question is one that asks the students
to break down something into its component parts.
 Analyzing requires students to identify reasons
causes or motives and reach conclusions or
generalizations.
Evaluate (K5)  Evaluation requires an individual to make judgment on
something.
 Questions to be asked to judge the value of an idea, a
character, a work 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.
Create (K6)  The questions of this category challenge students to
get engaged in creative and original thinking.
 Developing original ideas and problem solving skills
Highlights of the Revamped Curriculum:

 Student-centric, meeting the demands of industry & society, incorporating industrial

components, hands-on training, skill enhancement modules, industrial project, project with
viva-voce, exposure to entrepreneurial skills, training for competitive examinations,
sustaining the quality of the core components and incorporating application oriented content
wherever required.
 The Core subjects include latest developments in the education and scientific front, advanced
programming packages allied with the discipline topics, practical training, devising statistical
models and algorithms for providing solutions to industry / real life situations. The
curriculum also facilitates peer learning with advanced statistical topics in the final semester,
catering to the needs of stakeholders with research aptitude.
 The General Studies and Statistics based problem solving skills are included as mandatory
components in the ‘Training for Competitive Examinations’ course at the final semester, a
first of its kind.
 The curriculum is designed so as to strengthen the Industry-Academia interface and provide
more job opportunities for the students.
 The Statistical Quality Control course is included to expose the students to real life problems
and train the students on designing a mathematical model to provide solutions to the
industrial problems.
 The Internship during the second year vacation will help the students gain valuable work
experience, that connects classroom knowledge to real world experience and to narrow down
and focus on the career path.
 Project with viva-voce component in the fifth semester enables the student, application of
conceptual knowledge to practical situations. The state of art technologies in conducting a
Explain in a scientific and systematic way and arriving at a precise solution is ensured. Such
innovative provisions of the industrial training, project and internships will give students an
edge over the counterparts in the job market.
 State-of Art techniques from the streams of multi-disciplinary, cross disciplinary and inter
disciplinary nature are incorporated as Elective courses, covering conventional topics to the
latest DBMS and Computer software for Analytics.
Value additions in the Revamped Curriculum:

Semester Newly introduced Outcome / Benefits

Components
I Foundation Course  Instil confidence among students
To ease the transition of  Create interest for the subject
learning from higher
secondary to higher
education, providing an
overview of the
pedagogy of learning
abstract Statistics and
simulating mathematical
concepts to real world.
I, II, III, Skill Enhancement  Industry ready graduates
IV papers (Discipline  Skilled human resource
centric / Generic /  Students are equipped with essential skills to make
Entrepreneurial) them employable
 Training on Computing / Computational skills
enable the students gain knowledge and exposure
on latest computational aspects
 Data analytical skills will enable students gain
internships, apprenticeships, field work involving
data collection, compilation, analysis etc.
 Entrepreneurial skill training will provide an
opportunity for independent livelihood
 Generates self – employment
 Create small scale entrepreneurs
 Training to girls leads to women empowerment
 Discipline centric skill will improve the Technical
knowhow of solving real life problems using ICT
tools
III, IV, V Elective papers-  Strengthening the domain knowledge
& VI An open choice of topics  Introducing the stakeholders to the State-of Art
categorized under techniques from the streams of multi-disciplinary,
Generic and Discipline cross disciplinary and inter disciplinary nature
Centric  Students are exposed to Latest topics on Computer
Science / IT, that require strong statistical
background
 Emerging topics in higher education / industry /
communication network / health sector etc. are
introduced with hands-on-training, facilitates
designing of statistical models in the respective
sectors
IV DBMS and Programming  Exposure to industry moulds students into solution
skill, Biostatistics, providers
Statistical Quality  Generates Industry ready graduates
Control, Official  Employment opportunities enhanced
Statistics, Operations
Research
II year Internship / Industrial  Practical training at the Industry/ Banking Sector /
Vacation Training Private/ Public sector organizations / Educational
activity institutions, enable the students gain professional
experience and also become responsible citizens.
V Project with Viva – voce  Self-learning is enhanced
Semester  Application of the concept to real situation is
conceived resulting in tangible outcome
VI Introduction of  Curriculum design accommodates all category of
Semester Professional Competency learners; ‘Statistics for Advanced Explain’
component component will comprise of advanced topics in
Statistics and allied fields, for those in the peer
group / aspiring researchers;
 ‘Training for Competitive Examinations’ –caters to
the needs of the aspirants towards most sought -
after services of the nation viz, UPSC, ISS, CDS,
NDA, Banking Services, CAT, TNPSC group
services, etc.
Extra Credits:  To cater to the needs of peer learners / research
For Advanced Learners / Honors aspirants
degree

Skills acquired from Knowledge, Problem Solving, Analytical ability, Professional

the Courses Competency, Professional Communication and Transferrable Skill
 Credit Distribution for UG Programmes
Sem I Credit H Sem II Credit H Sem III Credi H Sem IV Credit H Sem V Credit H Sem VI Credit H
t
Part 1. Tamil 3 6 Part..1. Tamil 3 6 Part..1. Tamil or 3 6 Part..1. Tamil 3 6 5.1 Core 4 5 6.1 Core 4 6
or other or other other Languages or other Course IX Course –XIII
Languages Languages Languages
Part.2 3 6 Part..2 3 6 Part..2 English 3 6 Part..2 English 3 6 5.2 Core 4 5 6.2 Core 4 6
English English Course X Course –XIV
1.3 Core 5 5 2..3 Core 5 5 3.3 Core Course 5 5 4.3 Core 5 5 5. 3.Core 4 5 6.3 Core 4 6
Course I Course III V Course VII Course -XI Course – XV
Core Industry
Module
1.4 Core 5 5 2.4 Core 5 5 3.4 Core Course 5 5 4.4 Core 5 5 5. 4.Core 4 5 6.4 Elective 3 5
Course II Course IV VI Course – VIII Course –/ -VII
Project Generic/
with viva- Discipline
voce -XII Specific
1.5 Elective I 3 4 2.5 Elective II 3 4 3.5 Elective III 3 4 4.5 Elective 3 3 5.5 3 4 6.5 Elective 3 5
Generic/ Generic/ Generic/ IV Generic/ Elective V VIII
Discipline Discipline Discipline Discipline Generic/ Generic/
Specific Specific Specific Specific Discipline Discipline
Specific Specific
1.6 Skill 2 2 2.6 Skill 2 2 3.6 Skill 1 1 4.6 Skill 2 2 5.6 3 4 6.6 1 -
Enhancement Enhancement Enhancement Enhancement Elective Extension
Course-1 Course-2 Course -4, Course-6 VI Activity
(Entrepreneurial Generic/
Skill) Discipline
Specific
1.7 Skill 2 2 2.7 Skill 2 2 3.7 Skill 2 2 4.7 Skill 2 2 5.7 Value 2 2 6.7 2 2
Enhancement Enhancement Enhancement Enhancement Education Professional
(Foundation Course –3 Course -5 Course -7 Competency
Course) Skill
3.8 - 1 4.8 2 1 5.8 2
Environmental Environmental Summer
Studies Studies Internship
/Industrial
Training
23 30 23 30 22 30 25 3 26 3 21 30
0 0
Total – 140 Credits
 Credit and Hours Distribution System
for all UG courses including Lab Hours
First Year – Semester-I

Part List of Courses Credit No. of

Hours
Part-1 Tamil or other languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses [in Total] 13 14
Skill Enhancement Course SEC-1 2 2
Part-4 Foundation Course 2 2
23 30

Semester-II

Part List of Courses Credit No. of

Hours
Part-1 Tamil or other languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -SEC-2 2 2
Skill Enhancement Course -SEC-3 (Discipline / Subject Specific) 2 2
23 30

Second Year – Semester-III

Part List of Courses Credit No. of

Hours
Part-1 Tamil or other languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 14
Part-4 Skill Enhancement Course -SEC-4 (Entrepreneurial Based) 1 1
Skill Enhancement Course -SEC-5 (Discipline / Subject Specific) 2 2
 1

Environmental Studies - 1
22 30
Semester-IV :
Part List of Courses Credit No. of
Hours
Part-1 Tamil or other languages 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 13
Part-4 Skill Enhancement Course -SEC-6 (Discipline / Subject Specific) 2 2
Skill Enhancement Course -SEC-7 (Discipline / Subject Specific) 2 2
Environmental Studies 2 1
25 30
Third Year: Semester-V
Part List of Courses Credit No. of
Hours
Part-3 Core Courses including Project / Elective Based 22 28
Part-4 Value Education 2 2
Internship / Industrial Visit / Field Visit 2
26 30
Semester-VI
Part List of Courses Credit No. of
Hours
Part-3 Core Courses including Project / Elective Based & LAB 18 28
Part-4 Extension Activity 1 -
Professional Competency Skill 2 2
21 30
 2

MethodsofEvaluation
ContinuousInternalAssessmentTest
Internal Assignments
Seminars 25 Marks
Evaluation
AttendanceandClassParticipation
External
EndSemesterExamination 75 Marks
Evaluation
Total 100 Marks
MethodsofAssessment
Recall(K1) Simpledefinitions,MCQ,Recallsteps,Conceptdefinitions
Understand/ MCQ,True/False,Shortessays,Conceptexplanations,Shortsummaryor
Comprehend(K2) overview
Suggestidea/conceptwithexamples,Suggestformulae, Solveproblems,
Application (K3)
Observe,Explain
Analyze(K4) Problem-solvingquestions,Finishaprocedureinmanysteps,Differentiate
betweenvariousideas,Mapknowledge
Evaluate(K5) Longer essay/Evaluationessay,Critiqueorjustifywithprosandcons
Checkknowledgeinspecificoroffbeatsituations,Discussion,Debatingor
Create(K6)
Presentations
 3

B.COM –G.S.T

Cours
e Credi Hour
Part Title of the Course
Cod ts s
e
FIRST YEAR - FIRST SEMESTER
Part I Tamil or other Languages 3 6
Part II English I 3 6
Part
Core Paper I –Financial Accounting I 5 5
III
Part Core Paper II - Principles of
5 5
III Management
Elective I - Business Economics
Part
Elective I - Indian Economic Development
III
Elective I –International Trade 3 4
Part Skill Enhancement Course SEC – 1 2 2
IV Skill Enhancement Foundation Course FC 2 2
TOTAL 2 3
3 0
SECOND SEMESTER
Part I Tamil or other Languages 3 6
Part II English II 3 6
Part
Core Paper III –Financial Accounting II 5 5
III
Part Core Paper IV-Business Mathematics
5 5
III and Statistics
Elective II –Principles of Marketing
Elective II –Business Law
Part
III 3 4
Elective II – E – Commerce

Part Skill Enhance Course – 2 2 2

IV Skill Enhancement Course – 3 2 2
TOTAL 2 3
3 0
SECOND YEAR - THIRD SEMESTER
Part I Tamil or other Languages 3 6
Part II English III 3 6
Part
Core Paper V- Corporate Accounting I 5 5
III
Part
Core Paper VI – Indirect Taxation 5 5
III

Elective III – Financial Services 4

Elective III – Exception under GST 3

 4

Elective III – Direct Tax Management

Part
IV Skill Enhance Course – 4 1 1
Part
Skill Enhancement Course – 5 2 2
IV
Environmental Studies 1 1
2 3
TOTAL
3 0
FOURTH SEMESTER
Part I Tamil or other Languages 3 6
Part II English IV 3 6
Part Core Paper VII– Corporate Accounting
5 5
III II
Part Core Paper VIII- Company Law
5 5
III
Elective IV– Computer Applications in
Part Business
3 3
III Elective IV– Spreadsheet for Business
Elective IV- Operations Research
Skill Enhance Course SEC – 6 2 2
Part
Skill Enhancement Course – Tally Prime 2 2
IV
Environmental Studies 2 1
TOTAL 2 3
5 0
THIRD YEAR - FIFTH SEMESTER
Part
Core Paper IX –Cost Accounting I 4 5
III
Part Core Paper X - Banking Law and
4 5
III Practice
Part Core Paper XI – Income Tax Law and
4 5
III Practice I
Part Core Paper XII – Auditing and
III Corporate 4 5
Governance / Project with Vivo Voce
Part Discipline Specific Elective 1/2 – Supply /
III 2/2 - Composition Scheme 3 4

Discipline Specific Elective 3/4 –

Registration of GST / 4/4 – Reverse 3 4
Charge mechanism
Part
Value Education 2 2
IV
Summer Internship / Industrial Training 2 -
 5

TOTAL 2 3
6 0
SIXTH SEMESTER

Part Core Paper XIII –Cost Accounting - II

4 6
III

Part Core Paper XIV-Management

4 6
III Accounting

Part Core Paper XV- Income Tax Law and

Practice II 4 6
III

Discipline Specific Elective 5/6 – Input

Tax Credit / 6/6 - Return and Payment of
Tax
Part 3 5
III
Discipline Specific Elective 7/8-
Documents/ 8/8 -E Way Bill
3 5

G.S.T. awareness for Competitive 2 2

Examination
Part Extension Activity
1 -
V

TOTAL 2 3
1 0

GRAND TOTAL 140

 6

FIRST YEAR – SEMESTER – I

CORE – I: FINANCIAL ACCOUNTING I

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 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

I Accounting Concepts and Conventions - Journal, Ledger 15
Accounts– Subsidiary Books –– Trial Balance - Classification of
Errors – Rectification of Errors – Preparation of Suspense
Account – Bank Reconciliation Statement - Need and Preparation

Final Accounts

II Final Accounts of Sole Trading Concern- Capital and Revenue 15

Expenditure and Receipts – Preparation of Trading, Profit and
Loss Account and Balance Sheet with Adjustments.
 7

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 System
IV 15
- Methods of Calculation of Profit - Statement of Affairs Method
– Preparation of final statements by Conversion method.

Royalty and Insurance Claims

Meaning – Minimum Rent – Short Working – Recoupment of

V Short Working – Lessor and Lessee – Sublease – Accounting 15
Treatment.
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 Analyse 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
 8

S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New

1.
Delhi.

2. S.N. Maheshwari, Financial Accounting, Vikas Publications, Noida.

ShuklaGrewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons,

3.
New Delhi.

Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New

4.
Delhi.

5. R.L. Gupta and V.K. Gupta, “Financial Accounting”, Sultan Chand, New Delhi.

Reference Books

Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya Publications,

1.
Mumbai.

2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.

Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New

3.
Delhi.

4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.

Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text

5.
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
 9

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 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

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

3 – Strong, 2- Medium, 1- Low

 10

FIRST YEAR – SEMESTER – I

CORE – II: PRINCIPLES OF MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 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 organisation 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
I 15
Thoughts – F. W. 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 –
II Planning Process - Tools and Techniques of Planning – 15
Management by Objective (MBO). Decision Making: Meaning –
Characteristics – Types - Steps in Decision Making –
Forecasting.
 11

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
IV Methods - Selection Procedure – Test- Interview– Training: Need 15
- Types– Promotion –Management Games – Performance
Appraisal - Meaning and Methods – 360 degree Performance
Appraisal – Work from Home - Managing Work from Home
[WFH].

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
V workforce - Supervision. 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.
 12

CO4 Enumerate the various methods of Performance appraisal

Demonstrate the notion of directing, co-coordination and control in the

CO5
management.

Textbooks

Gupta.C.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

Web Resources

1 http://www.universityofcalicut.info/sy1/management

2 https://www.managementstudyguide.com/manpower-planning.htm

https://www.businessmanagementideas.com/notes/management-notes/
3
coordination/coordination/21392
 13

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 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

 14

FIRST YEAR – SEMESTER – I

ELECTIVE - I: BUSINESS ECONOMICS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External 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 behaviour

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,
 15

Demand & Supply Functions

Meaning of Demand - Demand Analysis: Demand Determinants,

II Law of Demand and its Exceptions. Elasticity of Demand: 12
Definition, Types, Measurement and Significance. Demand
Forecasting - Factors Governing Demand Forecasting - Methods
of Demand Forecasting, Law of Supply and Determinants.

Consumer Behaviour

Consumer Behaviour – 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.

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 –
V Price 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

 16

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

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
 17

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

FIRST YEAR – SEMESTER - I

ELECTIVE - I: INDIAN ECONOMIC DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External 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
 18

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, 12
Basic 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

- Population and Economic Development- Theories of
II 12
Demographic 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,
IV Impact and Incidence of Taxation, Public Expenditure- 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,

V Narrow and High Power, Concepts of M1, M2 and M3. Inflation 12
and Deflation -Types, Causes and Impact, - Price Index- CPI and
WPI, Role of Fiscal Policy in Controlling Money supply

TOTAL 60

Course Outcomes

CO1 Elaborate the role of State and Market in Economic Development

 19

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 NitinSinghania, 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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 20

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
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

FIRST YEAR – SEMESTER – I

ELECTIVE - I: INTERNATIONAL TRADE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 25 75 100

Learning Objectives

LO1 To enable students familiarise 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 Organisation

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
 21

Theories of International trade: Classical theories - Adam smith’s

theory of Absolute Advantage – Ricardo’s Comparative cost
theory - Modern theories of International Trade -
II Haberler’s Opportunity Cost theory – Heckscher –Ohlin’s Modern 12
theory – 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 - Bretton Woods Conference – IMF -
Objectives, Organizational structure – Membership – Quotas –
IV Borrowing and Lending 12

Programme of IMF – SDRs – India and IMF -World Bank and

UNCTAD.

World Trade Organisation (WTO) – Functions and Objectives –

V 12
Agricultural Agreements – GATS - TRIPS – TRIMS.

TOTAL 60

Course Outcomes

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.
 22

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

PunamAgarwal and JatinderKaur, 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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 23

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

 24

FIRST YEAR – SEMESTER - II

CORE – III: FINANCIAL ACCOUNTING-II

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 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

I Hire Purchase System – Accounting Treatment – Calculation of 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.
 25

Partnership Accounts - I

III Partnership Accounts: –Admission of a Partner – Treatment of 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
IV of Goodwill – Preparation of Balance Sheet - One or more 15
Partners insolvent – All Partners insolvent – Application of
Garner Vs Murray Theory – Accounting Treatment - Piecemeal
Distribution – Surplus Capital Method – Maximum Loss
Method.

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.
 26

M.C. Shukla T.S. Grewal& S.C. Gupta, Advance Accounts, S Chand Publishing,
2
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
 27

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 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

 28

FIRST YEAR – SEMESTER – II

CORE – IV: BUSINESS MATHEMATICS & STATISTICS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 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 conceptualise 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 15
Ratio, Proportion and Variations, Indices and Logarithms.

Interest and Annuity 15

II Banker’s Discount – Simple and Compound Interest -

Arithmetic, Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.

Business Statistics Measures of Central Tendency 15

Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and

III Median – Quartiles – Deciles - Percentiles. Measures of Variation
– Range - Quartile Deviation and Mean Deviation - Variance and
Standard Deviation & Co-efficient.

Correlation and Regression 15

IV Correlation - Karl Pearson’s Coefficient of Correlation –

Spearman’s Rank Correlation – Regression Lines and
Coefficients.
 29

Time Series Analysis and Index Numbers 15

Time Series Analysis : Secular Trend – Seasonal Variation –

V Cyclical variations - Index Numbers – Aggregative and Relative
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.

TOTAL 75

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,
3
NiraliPrakashan 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
 30

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/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO
PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
1

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

 31

FIRST YEAR – SEMESTER – II

ELECTIVE II :– PRINCIPLES OF MARKETING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 25 75 100

LearningObjectives

LO1 Toknowtheconceptandfunctionsofmarketing
LO2 Tounderstandtheimportanceofmarketsegmentation
LO3 Toexaminethestagesofnewproductdevelopment
LO4 Togainknowledgeonthevariousadvertisingmedias
LO5 Toanalysetheglobalmarketenvironment
Prerequisite:ShouldhavestudiedCommerceinXIIStd
Unit Contents No. of
Hours

IntroductiontoMarketing

Meaning–Definition and Functions of Marketing– Evolution

ofMarketingConcepts–InnovationsinModernMarketing. Role and
I Importance of Marketing - Classification ofMarkets - Niche 12
Marketing.
MarketSegmentation 12

Meaninganddefinition-Benefits–Criteriaforsegmentation–
Typesofsegmentation–Geographic–Demographic–
Psychographic–Behavioural–Targeting,Positioning&
II Repositioning - Introduction to ConsumerBehaviour–
ConsumerBuyingDecisionProcess and Post Purchase Behaviour
–– Motives. Freud’s TheoryofMotivation.

Product&Price 12
III MarketingMix––anoverviewof4P’sofMarketingMix–
Product–IntroductiontoStagesofNewProductDevelopment–
ProductLifeCycle––Pricing–Policies-Objectives–
FactorsInfluencingPricing– Kinds of Pricing.
 32

PromotionsandDistributions 12

Elements of promotion–Advertising–0bjectives -Kinds of

AdvertisingMedia- Traditional vsDigital Media - Sales Promotion
IV – types ofsalespromotion–PersonalSelling–
Qualitiesneededforapersonalseller-ChannelsofDistribution for
Consumer Goods- Channel Members – ChannelsofDistribution
for IndustrialGoods.

CompetitiveAnalysisandStrategies 12

Global MarketEnvironment–Social Responsibility and Marketing

Ethics - RecentTrendsinMarketing –ABasicUnderstandingofE–
V Marketing& M–Marketing–E-Tailing–CRM–MarketResearch–
MISandMarketingRegulation.
TOTAL 60

CO CourseOutcomes

CO1 Developanunderstandingontheroleandimportanceofmarketing

CO2 Applythe4p’s ofmarketingintheirventure

CO3 Identifythefactorsdeterminingpricing

CO4 UsethedifferentChannelsofdistributionofindustrialgoods

CO5 UnderstandtheconceptofE-marketingandE-Tailing

Textbooks

PhilipKotler,PrinciplesofMarketing:ASouthAsianPerspective,PearsonEduc
1
ation.NewDelhi

Dr.C.B.Gupta&Dr.N.RajanNair,MarketingManagement,SultanCh
2
and&Sons, NewDelhi.

Dr.AmitKumar,PrinciplesOfMarketing,ShashibhawanPublishingHou
3
se,Chennai

4 Dr.N.RajanNair,Marketing,SultanChand&Sons.New Delhi

5 NeeruKapoorPrinciplesOfMarketing,PHILearning,NewDelhi
 33

Reference Books

ProfKavitaSharma,DrSwatiAgarwal,PrinciplesofMarketingBook,Tax
1
mann,newdelhi

2 Dr.J.Jayasankar,MarketingManagement,MarghamPublications,Chennai.

3 Assael,H.ConsumerBehaviourandMarketingAction,USA:PWS-Kent

Hoyer, W.D. And Macinnis, D.J., Consumer Behaviour, USA:

4
HoughtonMifflinCompany

BakerM,MarketingManagementAndStrategy,MacmillanBusiness,Blo
5
omburyPublishing, India

NOTE:LatestEditionofTextbooksMaybeUsed

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

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

ELECTIVE II :BUSINESS LAW

 34

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
To know the nature and objectives of Mercantile law and the essentials of
LO1
valid 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 12
Acceptance – Consideration – Capacity to Contract – Free
Consent - Legality of Object – Contingent Contracts – Void
Contract
Performance of Contract 12
Meaning of Performance, Offer to Perform, Devolution of
Joint liabilities & Rights, Time and Place of Performance,
II
Reciprocal Promises, Assignment of Contracts - Remedies for
Breach of contract - Termination and Discharge of Contract -
Quasi Contract
Contract of Indemnity and Guarantee 12
Contract of Indemnity and Contract of Guarantee - Extent of
III
Surety’s Liability, Kinds of Guarantee, Rights of Surety,
Discharge of Surety –
Bailment and Pledge 12
Bailment and Pledge – Bailment – Concept – Essentials -
IV Classification of Bailments, Duties and Rights of Bailor and
Bailee – Law of Pledge – Meaning – Essentials of Valid
Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930: 12
Definition of Contract of Sale – Formation - Essentials of
Contract of Sale - Conditions and Warranties - Transfer of
V
Property – Contracts involving Sea Routes - Sale by Non-
owners - Rights and duties of buyer - Rights of an Unpaid
Seller
TOTAL 60
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
 35

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&VivekKuchhal, 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 PreethiAgarwal, 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 NiraliPrakashan 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

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

SECOND YEAR – SEMESTER - II

 36

ELECTIVE - II: E- COMMERCE

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 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
I Commerce; Main Components of E-Commerce; Functions of 12
Electronic Commerce - Process of E-Commerce - Types 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) 12
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.
 37

E-Commerce Marketing Concepts

The Internet Audience and Consumer Behaviour, Basic

III Marketing Concepts, Internet Marketing Technologies – 12
Marketing Strategy - E services: Categories of E-services, Web-
Enabled Services, Information-Selling on the Web.

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 12
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

V Political Issues in E-Commerce: A Model for Organizing the 12
Issues, Basic Ethical Concepts, Analysing Ethical Dilemmas,
Candidate Ethical Principles Privacy and Information Rights:
Information Collected at E-Commerce Websites.

TOTAL 60

CO Course Outcomes

CO1 Understand the role and features of world wide web

CO2 Understand the Benefits and model of e-tailing

CO3 Use the web enabled services

CO4 Tackle the threats in internet security system

CO5 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
 38

David Whitley, E-Commerce-Strategy, Technologies & Applications, TMI,

3
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

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
 39

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

 40

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I

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

5 4 5 25 75 100

Learning Objectives

LO1 To understand about the pro-rata allotmentand 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

LO5 To identify the Significance of International financial reporting standard (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 –
Redemption at Par, Premium and Discount.
II Debentures: Issue and Redemption – Meaning – Methods – In- 15
One lot–in Instalment – Purchase in the Open Market includes
Ex Interest and Cum Interest - Sinking Fund Investment
Method.

III Final Accounts 15

 41

Introduction – Final Accounts – Form and Contents of Financial

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

Valuation of Goodwill & Shares

Valuation of Goodwill – Meaning – Need for Valuation of

Goodwill – Methods of Valuing Goodwill – Average Profit –
IV Super Profit – Annuity and Capitalisation Method. 15

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
V Financial Statement, Ind AS – 2 Valuation of Inventories, Ind 15
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

Prepare and account for various entries to be passed in case of issue, forfeiture
CO1
and reissue of shares and compute the liability of underwrites

Asses the accounting treatment of issue and redemption of preference shares

CO2
and debentures

CO3 Construct Financial Statements applying relevant accounting treatments

Compute the value of goodwill and shares under different methods and assess
CO4
its applicability

CO5 Integrate theoretical knowledge on all accounting in par with IFRS and IND AS
 42

Textbooks

S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New
1
Delhi.

R.L. Gupta and M. Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New
2
Delhi.

3 Broman, Corporate Accounting, Taxmann, 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.

D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann, New

2
Delhi

Prof. Mukeshbramhbutt, Devi,Corporate Accounting I, Ahilya Publication, Madhya

3
Pradesh

Anil Kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house,

4
Mumbai.

5 PrasanthAthma, 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/
2
chapter12valuationofgoodwillandshares.pdf

https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-
3
standards.html
 43

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

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

SECOND YEAR – SEMESTER - III

CORE –VI: INDIRECT TAXATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To get introduced to indirect taxes

LO2 To have an overview of Indirect taxes

LO3 To be familiar the CGST and IGST Act

LO4 To learn procedures under GST

LO5 To gain knowledge about Customs Duty.

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours
 44

Introduction to Indirect Tax

Concept and Features of Indirect Taxes - Difference between

Direct and Indirect Taxes –Special Feature of Indirect Tax
I Levies – Contribution to Government Revenues – Role of 15
Indirect Taxation – Merits and Demerits of Indirect Taxation –
Reforms in Indirect Taxation – Introduction to Foreign Trade
Policy (FTP) 2023

An Overview of Goods & Service Tax (GST)

Introduction of Goods and Service Tax in India–– Kelkar

Committee - Constitutional Amendment - Goods and Service
II Tax: Concepts, Meaning, Significance, Features and Benefits - 15
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of GST.

CGST & IGST Act 2017 15

Supply – Meaning – Classification – Time of Supply – Valuation

–Voluntary – Compulsory – Input Tax Credit – Eligibility –
III Reversal – Reverse charge Mechanism – E–Way Bill - Various
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.– Anti Profiteering Rules – Doctrine of
Unjust Enrichment

Procedures under GST 15

Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic
IV Credit Ledger, Electronic Cash Ledger, Different Assessment
under GST, Interest Penalty under GST, Mechanism of Tax
Deducted at Source (TDS) and Tax Collected at Source (TCS),
Audit under GST.

Customs Act 1962 15

V Custom Duty: Concepts; Territorial Waters - High Seas - Levy of

Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.

TOTAL 75

Course Outcomes
 45

CO1 Acquaintance with Indirect tax laws

CO2 Exposed to the overview of GST.

CO3 Apply provisions of CGST and IGST

CO4 Summarise procedures of GST

CO5 Discuss aspects of Customs Duty in India

Textbooks

1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.

Dr. H.C. Mehrotra&Prof .V.P Agarwal, Goods and Services Tax (GST),
2
SahityaBhawan Publications, Agra.

Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.

4 CA. PushpendraSisodia, Indirect Tax Laws, Bharat Publications, New Delhi.

Reference Books

1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.

T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,

2
Chennai.

Study Material on GST - The Institute of Chartered Accountants of India /The

3
Institute of Cost Accountants of India, Chennai.

4 Guidance material on GST issued by CBIC, Government of India.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://iimskills.com/goods-and-services-tax/#:~:text=GST-%20an%20acronym
1 %20for%20Goods%20and%20Services%20Tax-,etc.%2C%20to%20stand
%20as%20a%20unified%20tax%20regime.

2 https://tax2win.in/guide/gst-procedure

3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9
 46

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 2 3 3 3 2 2
CO2 3 2 2 2 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 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER – III

ELECTIVE - III: - FINANCIAL SERVICES

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

4 3 4 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

 47

No. of
Unit
Contents Hours

Introduction to Financial System

Structure of Financial System – Role of Financial System in

Economic Development – Financial Markets and Financial
I Instruments – Capital Markets – Money Markets – Primary Market 12
Operations – Role of SEBI – Secondary Market Operations –
Regulation – Functions of Stock Exchanges – Listing –
Formalities – Financial Services Sector Problems and Reforms.

Introduction to Financial Services 12

Concept, Nature and Scope of Financial Services – Regulatory

II Frame Work of Financial Services – Growth of Financial Services
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 12

Venture Capital – Growth of Venture Capital in India – Financing

III Pattern under Venture Capital – Legal Aspects and Guidelines for
Venture Capital, Leasing – Types of Leases – Evaluation of
Leasing Option Vs. Borrowing.

Credit Rating 12

Credit Rating – Meaning, Functions – Debt Rating System of

IV CRISIL, ICRA and CARE. Factoring, Forfeiting and Bill
Discounting – Types of Factoring Arrangements – Factoring in the
Indian Context.

Mutual Funds 12

V Mutual Funds – Concept and Objectives, Functions and Portfolio

Classification, Organization and Management – De-mat Services-
Need and Operations- Role of NSDL and CSDL.

TOTAL 60

Course Outcomes

CO1 Summarise the role and function of the financial system

 48

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/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 49

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

3 – Strong, 2- Medium, 1- Low

 50

SECOND YEAR – SEMESTER – III

ELECTIVE - III: -

EXEMPTIONS UNDER GST

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the basics of Exemptions of Goods or Services under GST.
LO2 To enable the students to know the Power to Grant exemption.
LO3 To familiarize with the Exempted Goods.
LO4 To learn the Exempted services in Transportation of passengers.
LO5 To gain knowledge on the services in Educational Institutions.
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
Supply - Exempted Supply – Taxable Supply – Non Taxable
I Supply – Zero rated Supply – Exemption to - specified 12
activities or transactions – Specified Supplier – Specified
recipients.
Power to Grant Exemption from Tax 12
Persons having power to Grant exemption – Whole of tax –
II
part of tax – notification or Special order – Conditional
exemption – un conditional exemption.
Exempted Goods 12
Live Animals – Dairy Produce – Miscellaneous edible
III preparations – Handloom – Musical Instruments – Printed
Books – Cotton – Pharmaceutical Products – Raw Silk –Edible
vegetables – Edible Fruits – cereals etc.
Exempted Services 12
Services of transportation of passengers –Charitable activities
IV – Hotel accommodation provided by trusts – Religious Yatras
or pilgrimage – Hospitals managed by Charitable trust –
recreational activities - Renting.
Exempted Services – Educational Institutions 12
Agriculture related services – Educational institution – Health
V care services – Local Authority – Construction Services –
Goods Transport Agency (GTA) service – Transportation of
Goods etc.
TOTAL 60
Course Outcome
CO1 Demonstrate the importance definition regarding exempted supply.
CO2 Determine the power to grant exemption from Tax.
CO3 Remember the concept of Exempted Goods.
CO4 Analyse the various Exempted services.
CO5 Evaluate the Exempted services in Educational Institutions.
 51

Textbooks
T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation – Margham
1
Publications.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
3 CA G. Sekar, Indirect taxes – Padhuka Book
4 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers
5 V. Balachandran, Indirect taxation – Sultan Chand & Sons
Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour
2 CMA & CA Study material
3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon
4 GST practice source book, CA SathyadevPurohit – Tax Publishers
5 Theory and practice of GST, Himalaya Publishing House
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law
2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html
3 https://cleartax.in/s/gst-law-goods-and-services-tax

SECOND YEAR – SEMESTER – III

ELECTIVE – III: Direct Tax Management

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
C1 To understand procedures relating to Assessment of total income of firms and companies.
C2 To know the steps involved Filing of Returns of income.
C3 To be familiar with Procedures for Deduction of Tax at source.
C4 To learn about Appeals and Revisions.
C5 To gain an insight into International Taxation.
UNIT Contents No. of Hours
Assessment of total income of firms and companies- Tax evasion and Tax
I 12
avoidance Tax planning for firms companies and new businesses.

Filing of Returns of income – Due dates of filing - Voluntary filing – Belated 12

II return – Defective return - Signing of return – PAN - Procedure for
assessment – Types of Assessment
 52

12
Procedure for Deduction of Tax at source – Tax collected at source- Advance
III
payment of tax – Refund of taxes
Appeals and Revisions - Income Tax Authorities – Powers of CBDT – Powers 12
IV
of Income Tax Officers
International Taxation – double taxation relief – bilateral relief – unilateral 12
relief – DTAA (Double Taxation Avoidance Agreements) – General Anti
V
Avoidance Rules (GAAR) - Special provisions relating to Avoidance of Tax –
transfer pricing – Taxation of Non – Residents - POEM
TOTAL 60

CO Course Outcomes

CO1 Recall procedures relating to Assessment of total income of firms and companies.

CO2 Apply the steps involved Filing of Returns of income.

CO3 Infer the Procedures for Deduction of Tax at source.
CO4 Determine the prceduresfor Appeals and Revisions.
CO5 Compare and contrast International Taxation with Indian Taxation.
Textbooks
1 Dr. Vinod K. Singhania& Dr. Monica Singhania, Students’ Guide to Income Tax including GST,
Taxmann Publications Pvt.Ltd. New Delhi.
2 Dr. H.C. Mehrotra&Dr.S.P.Goyal, Income Tax Law and Practice, SahityaBhawan Publication, Agra, 60st
edition 2019.
Reference Books
1 T,S Reddy &Y.Hari Prasad Reddy – Income Tax Theory , Law & Practice , Margham Publications
17th edition 2018.
2 A. Murthy – Income Tax Theory , Law & Practice , Vijay Nicole Imprints Pvt Ltd 7th edition 2019.

Mapping with Rpogramme Outcomes:

COs POs PSOs
1 2 3 4 5 6 1 2 3
CO1 3 1 3 3 1 3 2 1 2
CO2 3 1 3 1 1 3 2 1 2
CO3 3 1 3 1 1 3 2 1 2
CO4 3 1 3 1 1 3 2 1 2
CO5 3 1 3 3 1 3 2 1 2
Total 15 5 15 9 5 15 10 5 10
Average 3 1 3 1.8 1 3 2 1 2
S-Strong-3 M-Medium-2 L-Low-1
 53

SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

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

5 4 5 25 75 100

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 theprocedure 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

Amalgamation, Internal & External Reconstruction

Amalgamation – Meaning - Purchase Consideration - Lump sum

Method, Net Assets Method, Net Payment Method, Intrinsic
Value Method - Types of Methods of Accounting
forAmalgamation -The Pooling of Interest Method - The
I Purchase Method(Excluding Inter-Company Holdings). 15

Internal & External ReconstructionInternal 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-Performing Assets -
II 15
Rebate on Bills Discounted- Profit and Loss a/c - Balance Sheet as
Per Banking Regulation Act 1949.

Insurance Company Accounts:Meaning of Insurance –

Principles – Types – Preparation of Final Accounts of Insurance
III 15
Companies – Accounts of Life Insurance Business – Accounts of
G.S.T. Insurance Companies -New Format.
 54

Consolidated Financial Statements

IV Introduction-Holding & Subsidiary Company-Legal Requirements 15

Relating to Preparationof Accounts -Preparation of Consolidated
Balance Sheet (Excluding Inter-Company Holdings).

Liquidation of Companies

Meaning-Modes of Winding Up – Preparation of Statement of

V Affairs and Statement of Deficiency or Surplus (List H) Order of 15
Payment – Liquidators Remuneration- Liquidator’s Final Statement
of Accounts.

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
CO2
in accordance in the prescribed format.

Synthesize and prepare final accounts of Insurance companies in the

CO3
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
 55

Reference Books

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

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

3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh

Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing

4
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
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

SECOND YEAR– SEMESTER– IV

 56

CORE – VIII: COMPANY LAW

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 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

I of Company – Lifting or Piercing the Corporate Veil – Company
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 -
 57

Management & Administration

Management & Administration – Directors – Legal Position –

Board of Directors – Appointment/ Removal – Disqualification
– Director Identification Number – Directorships – Powers –
IV Duties – Board Committees – Related Party Transactions – 15
Contract by 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

V Meaning – Modes – Compulsory Winding Up – Voluntary 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

CO2
Association

CO3 Know the qualification and disqualification of Auditors

Understand the workings of National Company Law Appellate Tribunal

CO4
(NCLAT)

CO5 Analyse 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, VikasPublication, Noida

Reference Books

1 Gaffoor&Thothadri, Company Law, Vijay Nichole Imprints Limited, Chennai

 58

2 M.R. Sreenivasan, Business Laws, Margham Publications, Chennai

3 KavyaAndVidhyasagar, Business Law, Nithya Publication, Bhopal

4 S.D.Geet, Business Law NiraliPrakashan Publication, Pune

5 PreethiAgarwal, 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-act/
1
companies-act-2013.html

2 https://vakilsearch.com/blog/explain-procedure-formation-company/

3 https://www.investopedia.com/terms/w/windingup.asp
 59

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

 60

THIRD YEAR – SEMESTER – VI

ELECTIVE –4: COMPUTER APPLICATION IN BUSINESS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
1 2 3 3 25 75 100
Learning Objectives
To apply various terminologies used in the operation of computer systems in a
LO1
business environment.
LO2 To Understand the basic concepts of a word processing package
LO3 To apply the basic concepts of electronic spread sheet software in business.
LO4 To Understand and apply the basic concepts of PowerPoint presentation.
To generate electronic mail for communicating in an automated office for
LO5
business environment.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Word Processing
Introduction to Word-Processing, Word-Processing Concepts,
Use of Templates, and Working with Word Document: Editing
I 9
Text, Find and Replace Text, Formatting, Spell Check,
Autocorrect, Auto Text - Bullets and Numbering, Tabs, Paragraph
Formatting, Indent, and Page Formatting, Header and Footer.
Mail Merge 9
Tables - Inserting, Filling and Formatting a Table - Inserting
II
Pictures and Video - Mail Merge Including Linking with
Database - Printing Documents, Creating Business Documents.
Preparing Presentations 9
Basics of Presentations: Slides, Fonts, Drawing, Editing,
III Inserting, Tables, Images, texts, Symbols. Media – Design –
Transition – Animation - Slideshow. Creating Business
Presentations.
Spreadsheet and its Business Applications 9
Spreadsheet: Concepts, Managing Worksheets - Formatting,
Entering Data, Editing, and Printing a Worksheet - Handling
IV Operators in Formula, Project Involving Multiple Spreadsheets,
Organizing Charts and Graphs. Mathematical, Statistical,
Financial, Logical, Date and Time, Lookup and Reference,
Database, and Text Functions.
Creating Business Spreadsheet 9
Creating Spreadsheet in the Area of: Loan and Lease Statement,
Ratio Analysis, Payroll Statements, Capital Budgeting,
V
Depreciation Accounting, Graphical Representation of Data,
Frequency Distribution and its Statistical Parameters, Correlation
and Regression.
TOTAL 45
THEORY 20% & PROBLEMS 80%
 61

Course Outcomes
CO1 Recall various techniques of working in MS-WORD.
CO2 Prepare appropriate business document.
CO3 Create - Presentation for Seminars and Lecture.
CO4 Understanding various tools used in MS-EXCEL.
CO5 Apply Excel tools in various business areas of Finance, HR, Statistics.
Textbooks
1 R Parameswaran, Computer Application in Business - S. Chand Publishing, UP.
Dr.SandeepSrivastava, Er. MeeraGoyal, Computer Applications In Business -
2
SBPD Publications, UP.
MansiBansal, Sushil Kumar Sharma, Computer Application In Business ,
3
Mumbai, Maharashtra.
4 Peter Norton, “Introduction to Computers” –Tata McGraw-Hill, Noida.
Renu Gupta : Computer Applications in Business, Shree Mahavir Book Depot
5
(Publishers) New Delhi.

Reference Books
Gupta, Swati ,Office Automation System, Lap Lambert Academic Publication.
1
USA.
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
2
Tata McGraw Hill, Noida.
Dr.R. Deepalakshmi, Computer Fundamentals and Office Automation,
3
Charulatha Publications, Tamilnadu.
4 John Walkenbach ,MS Excel 2007 Bible, Wiley Publication, New Jersey, USA.
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
5
publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=Nv_Nnw01FaU
2 https://www.udemy.com/course/office-automation-certificate-course/
3 https://guides.lib.umich.edu/ld.php?content_id=11412285
 62

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 2 3 2 3 2 2

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

ELECTIVE –IV: SPREAD SHEET FOR BUSINESS

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
1 2 3 3 25 75 100
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread
sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and
absolute reference
LO5 To develop various applications using MS-Excel.
Prerequisites: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction
Spreadsheets - Workbook - Cell Referencing, Cell Addressing, File
Menu; Home Menu, Conditional Formatting, Formatting as a Table,
Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting Tables
I 9
and Pivot Tables, Smart Arts, Charts; Page Layout, Review and
View Menus; Converting Text to Columns, Removing Duplicates,
Data Validation, Grouping and Ungrouping.
 63

Financial, Logical and Text Functions Financial Functions 9

Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value (PV,
NPV, FV) - Internal Rate of Return (IRR, MIRR); Logical
II
Functions: AND, OR, NOT, IF, TRUE; Text Functions: UPPER,
LOWER, LEFT, RIGHT, TRIM, T, TEXT, LEN, DOLLAR,
EXACT; Practical Exercises Based on Financial, Logical and Text
Functions.
Statistical Analysis 9
Functions Statistical Functions: Mean, Median, Mode, Standard
III
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference 9
Date & Time Functions: Date, Date Value, Day, Days 360, Now,
Time, Time Value, Workday, Weekday, Year. Lookup and
IV
Reference Functions: Hlookup, Vlookup, Transpose, Getpivot Data,
Hyperlink - Practical Exercises Based on Statistical, Date & Time,
Lookup and Reference Functions.
Projects and Applications 9
Ratio Analysis, Cash Flow Statement, Payroll Processing,
V Marketing, Sales and Advertising Data Analytics, Social Media
Marketing Analysis, Basic Applications with Macros and VBAs;
Trending Business Applications Using MS Excel.
TOTAL 45
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.
CO2 Understanding Various Tools Used In Ms-Excel.
CO3 Knowledge On Various Statistical Tests in Ms-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as
CO4
Formulas and Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.
Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing,
2
Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling,
3
Prentice Hall, New Jersey, USA.
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &BrankoPecar : Business Statistics using Excel, Oxford
1
publications, Chennai.
Google Sheets Basics: Masato Takeda and others; TekuruInc, India.
2
 64

HarjitSuman, Excel Bible for Beginners, Kindle Editio, Chennai.

3
Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”,
4
Tata McGraw Hill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMESE

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 65

SECOND YEAR – SEMESTER – IV

ELECTIVE IV –Operation Research

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

3 3 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 1st year B.Com.
No. of
UNIT Contents
Hours
Introduction to Operations research and Linear
Programming Problem
Operations 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)
 66

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
5. S. Gurusamy, Elements of Operation Research, Vijay Nicole Imprints
Private Limited
Reference Books
- S Kalavathy, Operations Research, Vikas Publications, Noida
S.P. Gupta, “Statistical Methods”, S.Chand& Sons Publisher, New Delhi.
-
2019
Sarangi, SK Applied Operations Research and Quantitative Methods,
-
Himalaya Publishing House, 2014, Mumbai
ND Vohra, Quantitative Techniques in Management, McGraw Hill, 6th
-
Edition, New Delhi 2021
- P.R.Vittal - Operation Research, Margham Publications, Chennai
Web Resources
1. www.orsi.in
2. www.learnaboutor.co.uk
3. www.theorsociety.com
 67

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

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

SECOND YEAR – SEMESTER - IV

THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To understand the various concepts of cost accounting.

LO2 To prepare and reconcile Cost accounts.

LO3 To gain knowledge regarding valuation methods of material.

LO4 To familiarize with the different methods of calculating labour cost.

 68

LO5 To know the apportionment of Overheads.

Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours

Introduction of Cost Accounting

Definition-Nature and Scope – Principles of Cost Accounting – Cost
I Accounting and Financial Accounting - Cost Accounting Vs 15
Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.

Cost Sheet and Methods of Costing

II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of 15
Cost and Financial Accounts –Unit Costing-Job Costing.

Material Costing
Material Control – Meaning and Objectives – Purchase of Materials –
III EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.

Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different Methods of Incentive Payments - Idle time–
Overtime – Labour Turnover - Meaning, Causes and Measurement.

Overheads Costing
Overheads – Definition – Classification – Allocation and
V Apportionment of Overheads – Basis of Apportionment – Primary 15
and Secondary Distribution - Absorption of Overheads – Methods of
absorption Preparation of Overheads Distribution Statement –
Machine Hour Rate – Computation of Machine Hour Rate.

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

CO1 Remember and recall the various concepts of cost accounting

CO2 Demonstrate the preparation and reconciliation of cost sheet.

 69

CO3 Analyse the various valuation methods of issue of materials.

CO4 Examine the different methods of calculating labour cost.

CO5 Critically evaluate the apportionment of Overheads.

Textbooks

1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi

Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
2
Chand & Co, New Delhi,

Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications,

3
New Delhi

T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai

5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi

Reference Books

Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision

1
Making, 1991, McGraw–Hill, New York.

Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani
2
Publishers, New Delhi,

V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New

3
Delhi

Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd.

4
Chennai

5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-
1
accounting.html

2 https://www.accountingtools.com/articles/what-is-material-costing.html

3 https://www.freshbooks.com/hub/accounting/overhead-cost
 70

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

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

CO3 3 2 3 2 2 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 10 10 10 10 15 10 10

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

CORE – X: BANKING LAW AND PRACTICE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To help the students understand various provision of Banking Regulation Act
1949 applicable to banking companies including cooperative banks

LO2 To trace the evolution of central bank concept and prevalent central banking
system around the world and their roles and function

LO3 To throw light on Central Bank in India, its formation, nationalizing its
organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion

LO4 To understand how capital fund of commercial banks, objectives and process of
Asset securitization etc.
 71

LO5 To explore practical banking systems relationship of bankers and customers,

crossing of cheques, endorsement etc.

Contents No. of
Unit
Hours

Introduction to Banking

History of Banking- Provisions of Banking Regulations Act 1949 -

Components of Indian Banking - Indian Banking System-Phases of
I Development - Banking Structure in India – Public Sector Banks, 15
Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small
Finance Banks - Banking System – Branch Banking - Unit Banking -
Universal Banking- Financial Inclusion

Central Bank and Commercial Bank

Central Banking: Definition –Need - Principles- Central Banking Vs

Commercial Banking - Functions of Central Bank – Credit Creation.
II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) -
Role of Banks in Economic Development.

Banking Practice

Types of Accounts CASA – Types of Deposits - Opening Bank

Account- Jan DhanYojana - Account Statement vs Passbook vs

e-statement - Banker Customer Relationship - Special Types of

III Customers –KYC norms. 15

Loans & Advances –Lending Sources- Lending Principles-Types of

Loans - classification of assets and income recognition / provisioning
(NPA) – Repo Rate & Reverse Repo Rate - securities of lending-
Factors influencing bank lending.
 72

Negotiable Instruments Act Negotiable Instruments – Meaning &

Definition – Characteristics -Types of negotiable instruments.

Crossing of Cheques– Concept - Objectives – Types of Crossing - -

Consequences of Non-Crossing.

Endorsement - Meaning-Components-Kinds of Endorsements-Cheques

IV payable to fictitious person Endorsement by legal representative – 15
Negotiation bank-Effect of endorsement-Rules regarding
Endorsement. Paying banker - Banker’s duty - Dishonouring of
Cheques- Discharge by paying banks - Payments of a crossed cheque -
Refusal of cheques Payment. Duties of Collecting Banker-Statutory
protection under section 131-Collecting bankers’ duty –RBI instruction
–Paying Banker Vs Collecting Banker- Customer Grievances-
Grievance Redressal –Banking Ombudsman.

Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
V Mobile banking–Anywhere Banking-Any Time Banking- Electronic 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic
money-Meaning-Categories-Merits of e-money - National Electronic
Funds Transfer (NEFT), RTGS, IMPS, UPI and Digital currency –
Differences - Safety and Security in Digital Banking.
TOTAL 75

Course Outcomes

Aware of vvarious provision of Banking Regulation Act 1949 applicable to

CO1
banking companies including cooperative banks

Analyse the evolution of Central Banking concept and prevalent Central

CO2
Banking system in India and their roles and function

Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion

Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc

Define the practical banking systems relationship of bankers and customers,

CO5
crossing of cheques, endorsement etc.

Textbooks
 73

1 Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,

Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi

3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata

4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi

K P Kandasami, S Natarajan&Parameswaran, Banking Law and Practice, S

5
Chand publication, New Delhi

Reference Books

1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai

2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,

Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand

William Amasa Scott, Money And Banking: An Introduction To The Study Of

4
Modern Currencies, Kesinger publication, USA

NektariosMichail, Money, Credit, and Crises: Understanding the Modern

5
Banking System, Palgrave Macmillan, London

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.rbi.org.in/

2 https://businessjargons.com/e-banking.html

3 https://www.wallstreetmojo.com/endorsement/
 74

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 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

 75

THIRD YEAR – SEMESTER - V

CORE – XI: INCOME TAX LAW AND PRACTICE- I

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.

LO2 To compute the residential status of an assessee and the incidence of tax.

LO3 To compute income under the head salaries.

LO4 To learn the concepts of Annual value, associated deductions and the
calculation of income from House property.

LO5 To compute the income from Business & Profession considering its basic
principles & specific disallowances.

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours

Introduction to Income Tax

Introduction to Income Tax – History – Objectives of Taxation -

Features of Income Tax – Meaning of Income – Types –
I
Important Definitions Under the Income Tax Act –Types of 15
Assessee – Income exempted under

Section 10.

Residential Status

Residential Status – Residential Status of an Individual –

II Company – HUF – Basic Conditions – Additional Conditions – 15
Incidence of Tax and Residential Status – Problems on
Residential Status and Incidence of Tax.
 76

Income from Salary

Salary Income - Definition – Allowances –Taxability -

III Perquisites – Kinds of Perquisites –Types of Provident Fund - 15
Gratuity – Pension – Commutation of Pension – Deduction of
Salary - Profits in Lieu of Salary - Computation of Salary
Income .

Income from House Property

Income from House Property –Basis of Charge – Annual Value

IV – Gross Annual Value, Net Annual Value - Let-out vs Deemed 15
to be let out Self-Occupied Property – Deductions –
Computation of Income from House Property.

Profits and Gains from Business or Profession

Income from Business or Profession – Allowable Expenses –

Expenses Disallowed - G.S.T. Deductions – Depreciation –
Undisclosed Income & Investments, Unexplained expenditure
V (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of 15
Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis
(Deemed Income) – Computation of Income from Business or
Profession.

TOTAL 75

Course Outcomes

THEORY 20% & PROBLEMS 80%

Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income Tax Act.

CO2 Assess the residential status of an assessee& the incidence of tax.

CO3 Compute income of an individual under the head salaries.

CO4 Ability to compute income from house property.

CO5 Evaluate income from a business carried on or from the practice of a Profession.

Textbooks

V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
 77

T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.

DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.

H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
4
Publications, Agra.

T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.

Reference Books

Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai

2 Bhagwati Prasad, Income Tax Law and Practice, VishwaPrakasan. New Delhi.

3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.

Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to

4
Income Tax, New Delhi.

Mittal Preethi Rani and BansalAnshika, Income Tax Law and Practice, Sultan
5
& Chand Sons, New Delhi.

Web Resources

1 https://cleartax.in/s/residential-status/

2 https://www.legalraasta.com/itr/income-from-salary/

3 https://taxguru.in/income-tax/income-house-properties.html

3 – Strong, 2- Medium, 1- Low

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 78

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

THIRD YEAR – SEMESTER – V

CORE –XII : AUDITING & CORPORATE GOVERNANCE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To enable students to understand process of auditing and its classification.

LO2 Toimpart knowledge on internal check and internal control.

LO3 To illustrate the role of auditors in company.

LO4 To help students understand the framework, theories and models of Corporate
Governance.

LO5 To provide insights into the concept of Corporate Social Responsibility

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours
 79

Introduction to Auditing

Meaning and Definition of Auditing –Distinction between

I Auditing and Accounting – Objectives – Advantages and
15
Limitations of Audit – Scope of Audit – Classifications of Audits –
Audit of For Profit enterprises and Non–profit Organizations

Audit Procedures and Documentation

Audit Planning – Audit Programme – Procedures - Internal Audit -

II Internal Control – Internal Check System – Vouching – Cash and 15
Trade Transactions - Verification of Assets and Liabilities and its
Valuation

Company Auditor

Appointment and Removal of Auditors – Rights, Duties and

III Liabilities of Auditor –Audit Report - Recent Trends in Auditing - 15
Information Systems Audit (ISA) – Auditing around the computer
– Auditing through the computer - e-audit tools.

Introduction to Corporate Governance

Conceptual Framework of Corporate Governance: Theories &

Models, Broad Committees - Corporate Governance Reforms.
IV Major Corporate Scandals in India and Abroad: Common 15
Governance Problems Noticed in various Corporate Failures.
Introduction to Environment, Social and Governance (ESG - Code
of Conduct – Directors and Auditors

Corporate Social Responsibility

Concept of CSR, Corporate Philanthropy, Strategic Relationship of

V CSR with Corporate Sustainability - CSR and Business Ethics, 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy
Rules

TOTAL 75

Course Outcomes

CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.

CO3 Identify the role of auditors in companies.

 80

CO4 Define the concept of Corporate Governance.

CO5 Appraise the implications of Corporate Social Responsibility

Textbooks

1. DinkarPagare, Principles and Practice of Auditing, Sultan Chand & Sons,

1
New Delhi

1. B. N. Tandon, S. Sudharsanam&S.Sundharabahu, Practical Auditing, S.Chand&

2
Sons New Delhi.

2. Dr.T.R. Sharma, Dr.GauravSankalp, Auditing & Corporate Governance,

3
SahithyaBhawan Publications, Agra

ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd,

4
New Delhi.

Reference Books

1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley

2 3. Dr.T.R. Sharma, Auditing, SahithyaBhawan Publications, Agra

3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech

Press, New Delhi.

4 4. Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.wallstreetmojo.com/audit-procedures/

2 https://theinvestorsbook.com/company-auditor.html

3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES
 81

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 82

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – 1 /2 : SUPPLY

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the basics of Supply under GST.
LO2 To enable the students to know the Time of Supply of Goods and services.
LO3 To familiarize with the Composite and Mixed Supply.
LO4 To learn the method to compute the value of Supply.
LO5 To gain knowledge on the Place of Supply procedure.
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
I Taxable Events for GST – Supply – Meaning, Scope, Inclusive 12
Definition and Exclusive definition – Negative List.
Composite and Mixed Supply 12
Composition Levy – Composite Supply – Determination of
II
Rate of Tax for Composite Supply – Mixed Supply -
Determination of Rate of Tax for Mixed Supply
Time of Supply of Goods or Services 12
Time of supply of Goods – Movement of Goods – No
movement of Goods – Composition Levy – Continuous Supply
III
of Goods - Time of Supply of Services – Invoice issued on
time – not issued on time

Value of Supply 12
Value of Supply – Definition – Determination of Value of
IV
Supply - Price is sole consideration – Related person – Not
related person
Place of Supply 12
Place of Supply – Movement of Goods – No movement of
V
Goods – Goods assembled or installed – Goods supplied on a
vessel – Imports - Exports
TOTAL 60

Course Outcome
CO1 Explain the Objectives and Scope of Supply under GST
CO2 Understand the Composite and Mixed supply.
CO3 Remember the concepts on Time of Supply.
CO4 Outline of Place of supply procedure.
CO5 Analyse the various Process of computation of value of supply.
Textbooks
D.S. AGARWALA, VIKASH KUMAR BANKA, AYUSH SARAF, Taxmann's.
1
‘PRACTICAL GUIDE TO GST COMPLIANCES’, New Delhi.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
 83

3 CA G. Sekar, Indirect taxes – Padhuka Book

4 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers
5 V. Balachandran, Indirect taxation – Sultan Chand & Sons
Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour
2 CMA & CA Study material
3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon
4 GST practice source book, CA SathyadevPurohit – Tax Publishers
5 Theory and practice of GST, Himalaya Publishing House
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law
2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html
3 https://cleartax.in/s/gst-law-goods-and-services-tax

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

THIRD YEAR – SEMESTER – V

 84

ELECTIVE -2/2 : COMPOSITION SCHEME

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

4 3 4 25 75 100

Learning Objectives

LO1 To understand the basics of composition levy

LO2 To enable the students to know the threshold limits for composition scheme.

LO3 To familiarize the various forms and persons liable to apply for registration.

LO4 To learn the rates and penalties in regards with composition scheme.
To gain the knowledge on procedures and validity to registration under
LO5
composition levy.
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
Meaning of composition scheme – Advantage and
I 12
Disadvantage of composition scheme – Definition of
Aggregate turnover, manufacture – Restaurant - Trader
Threshold Limit 12
Meaning of Threshold limit – Special Category States –
II
Provisions – Threshold limit – Other than Special Category
States - Provisions Threshold limit.
Various forms and applicability 12
Various forms for composition levy assesses persons eligible
III for composition levy – manufacturer – Restaurant Trader –
Service Provider – Persons not entitled to avail composition
scheme.
Rate of Taxes and Penalty 12
Goods – Category of Registered persons – Rate of Tax of
IV
CGST Rule 2017 – Composition scheme – Services Provider –
Rate of tax filing of return – Penalty for delay in filling
Procedure to apply validity 12
Procedure to apply composition scheme- Validity of
V composition levy – Condition satisfied – Condition not
satisfied – Self withdrawal – Proper officer has reason to
believe taxpayer not eligible for the composition levy.
TOTAL 60

Course Outcome
 85

CO1 Demonstrate the importance and advantages of composition scheme.

CO2 Determine the threshold limits for aggregate turnover.

CO3 Remember the various forms and applicability of composition scheme.

CO4 Analyse the various rates of taxes and penalty procedure

Evaluate the registration procedure and validity of application under
CO5
composition scheme.
Textbooks
D.S. AGARWALA, VIKASH KUMAR BANKA, AYUSH SARAF, Taxmann's.
1
‘PRACTICAL GUIDE TO GST COMPLIANCES’, New Delhi.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
3 CA G. Sekar, Indirect taxes – Padhuka Book

4 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers

5 V. Balachandran, Indirect taxation – Sultan Chand & Sons

Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour

2 CMA & CA Study material

3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon

4 GST practice source book, CA SathyadevPurohit – Tax Publishers

5 Theory and practice of GST, Himalaya Publishing House

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law

2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html

3 https://cleartax.in/s/gst-law-goods-and-services-tax

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 3 2 3 2 2
 86

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

 87

THIRD YEAR – SEMESTER - V

ELECTIVE – 3/4: REGISTRATION OF GST

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To understand the basics of Registration under GST.
LO2 To enable the students to know the Procedure for Registration.
LO3 To familiarize with the Compulsory registration procedure.
LO4 To learn the Threshold limits for registration.
LO5 To gain knowledge on the Cancellation procedures for Registration.
Prerequisites:
Unit Contents No. of
Hours
Introduction of Registration
Registration – Meaning, Need, Advantages and Exceptions–
I 12
Aggregate Turnover, Inclusive and Exclusive Definition –
Computation of Aggregate turnover based on PAN.
Threshold Limit 12
Threshold Limit –Meaning, Threshold Limit for Supply
II exclusively engaged in “Supply of Goods”, “Supply of Services”,
or both “Goods and Services” – Voluntary Registration – Meaning
and Advantages.
Compulsory Registration 12
Compulsory Registration in certain cases - inter-state taxable
supply, Causal taxable persons, reverse charge, Electronic
III Commerce Operator, Non-resident taxable person making taxable
supply, Input Service Distributor - Persons not liable for
registration – Structure of GSTIN

Procedure for Registration 12

Procedure for Registration – Distinct Person – Biometric
IV authentication for grant of GST registration – Person exempted
from Aadhar Authentication – Deemed Registration – Certificate
of Registration.
Cancellation of Registration 12
Meaning – Person liable to cancel GST Registration – Procedure
V
for Cancellation of Registration – Revocation of Registration –
Procedure for Revocation of Registration.
TOTAL 60
THEORY 100%
CO Course Outcomes
CO1 Demonstrate the importance of Registration under GST.
CO2 Determine the Threshold limits for supply.
 88

CO3 Remember the concept of Compulsory registration.

CO4 Analyse the various procedures for Registration.
CO5 Evaluate the Procedure for revocation of cancellation of Registration.
Textbooks
6. Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour
7. CMA & CA Study material
8. CA G. Sekar, Indirect taxes – Padhuka Book
9. V.S.Daty – GST- Input Tax Credit - Taxmann Publishers
10. V. Balachandran, Indirect taxation – Sultan Chand & Sons
Reference Books
6. T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation – Margham
Publications.
7. Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
SahityaBhawan Publications : Agra
8. GST unlocking the complexities of Indirect taxes – ShailinderSekhon
9. GST practice source book, CA SathyadevPurohit – Tax Publishers
10. Theory and practice of GST, Himalaya Publishing House
NOTE: Latest Edition of Textbooks May be Used
Web Resources
4. https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law
5. https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html
6. https://cleartax.in/s/gst-law-goods-and-services-tax
 89

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMESE

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

ELECTIVE – 4/4 : REVERSE CHARGE MECHANISM

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To learn the basic concepts of Reverse Charge Mechanism
LO2 To understand the specified goods under Reverse Charge Mechanism
LO3 To familiarize with the time of supply procedure in Reverse charge
To gain the knowledge on various specified services in Reverse Charge
LO4
Mechanism
To enable the students to know the process of obtaining the Input Tax credit
LO5
under Reverse Charge Mechanism
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
Reverse Charge mechanism – Introduction – Advantages –
I 12
Disadvantage – Scope – Forward charge – Diff between
forward and reverse charge mechanism applicable scenarios
 90

Reverse Charge on specified goods 12

Reverse charge on specified goods – Cashew nuts not shelled
II
or peeled – Bidi wrapper – Tobacco leaves – Silk yarn –
Supply of lottery
Time of Supply under Reverse charge 12
Time of supply – In Case of supply of goods in case of supply
III
of services – Compliances in respect of supplies under reverse
charge mechanism
Reverse charge on specified services 12
Reverse charge on specified services – Goods transport agency
IV
– legal services – tribunal – Sponsorship services – Insurance –
Banking – NBFC - Security services – Government
Input Tax credit in Reverse charge mechanism 12
Registration rules under Reverse Charge mechanism – Input
V Service distributor – Input Tax credit under Reverse charge
mechanism – Self invoice – Interest on late payment – Refunds
of Reverse charge mechanism paid.
TOTAL 60
Course Outcome
CO1 Remember the basic concepts of forward and reverse charge mechanism
CO2 Determine the specified goods under Reverse Charge.
CO3 Understand the procedure of time of supply under Reverse Charge mechanism
CO4 Evaluate the various specified services in Reverse Charge mechanism
Analyse the process of obtaining the input tax credit under Reverse Charge
CO5
mechanism
Textbooks
D.S. AGARWALA, VIKASH KUMAR BANKA, AYUSH SARAF, Taxmann's.
1 ‘PRACTICAL GUIDE TO GST COMPLIANCES’, New Delhi

2 CA G. Sekar, Indirect taxes – Padhuka Book

3 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers
4 V. Balachandran, Indirect taxation – Sultan Chand & Sons
5 CMA & CA Study material
Reference Books
T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation – Margham
1
Publications.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon
4 GST practice source book, CA SathyadevPurohit – Tax Publishers
5 Theory and practice of GST, Himalaya Publishing House
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law
2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html
3 https://cleartax.in/s/gst-law-goods-and-services-tax
 91

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 2 2 2 3 3 2

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

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

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

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

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

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

THIRD YEAR – SEMESTER - VI

CORE –XIII: COST ACCOUNTING - II

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

6 4 6 25 75 100

Learning Objectives

LO1 To understand the standards in Cost Accounting

LO2 To know the concepts of contract costing.

LO3 To be familiar with the concept of process costing.

LO4 To learn about operation costing.

LO5 To gain insights into standard costing.

Prerequisite: Should have studied Cost Accounting in V Sem

Contents No. of
Unit
Hours
 92

Cost Accounting Standards

An Introduction to CAS – Purpose of CAS – Advantages of CAS 18
I – Difference between CAS and FAR Regulations – Different
Degrees of CAS Coverage – Cost Accounting Standards -
Responsibility Accounting and Divisional Performance
Measurement.

Job Costing, Batch Costing and Contract Costing

II Definitions - Features - A Comparison - Calculation of Profit on 18
Contracts – Cost Plus Contract - Preparation of Contract A/c.

Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles of
III Process Costing – Preparation of Process Accounts - 18
Treatment of Loss and Gain : Normal and Abnormal Loss -
Abnormal Gain - Concept of Equivalent Production - Joint
Products and By Products.

Operation Costing

IV Operation Costing – Meaning – Preparation of Operating Cost 18

Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.

Standard Costing and Variance Analysis

Definition – Objectives – Advantages – Standard Cost and
V Estimated Cost – Installation of Standard Costing System – 18
Variance Analysis – Material, Labour, Overhead, and Sales
Variances – Calculation of Variances.

TOTAL 90

THEORY 20% & PROBLEMS 80%

Course Outcomes

CO1 Remember and recall standards in cost accounting

CO2 Apply the knowledge in contract costing

CO3 Analyze and assimilate concepts in process costing

Understand various bases of classification cost and prepare operating cost

CO4
statement.
 93

CO5 Set up standards and analyse variances.

Textbooks

1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.

Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S
2
Chand & Co, New Delhi.

Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications,

3
New Delhi.

T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.

5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.

Reference Books

Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision

1
Making, New York, McGraw–Hill, Noida.

2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.

V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi.

Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd.

4
Chennai.

5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.

NOTE: Latest Edition of Textbooks May be Used

 94

Web Resources

1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597

2 https://www.wallstreetmojo.com/process-costing/

3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

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 3 3 3 3 2 2

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

6 4 6 25 75 100

Learning Objectives

LO1 To understand basics management accounting

LO2 To know the aspects of Financial Statement Analysis

LO3 To familiarize with fund flow and cash flow analysis

LO4 To learn about budgetary control

 95

LO5 To gain insights into marginal costing.

Prerequisite: Should have studied Financial Accounting in I Semester.

Contents No. of
Unit
Hours

Introduction to Management Accounting

Management Accounting – Meaning – Scope – Importance-

Limitations - Management Accounting Vs Cost Accounting –
Management Accounting Vs Financial Accounting.
I 18
Analysis and Interpretation of Financial Statements – Nature and
Significance – Types of Financial Analysis – Tools of Analysis –
Comparative Statements – Common Size Statement – Trend
Analysis.

Ratio Analysis

Ratio Analysis: Meaning – Advantages – Limitations – Types of

II Ratios – Liquidity Ratios – Profitability Ratios -Turnover Ratios – 18
Solvency Ratios – Leverage Ratios - Preparation of Financial
Statements from Ratios.

Funds Flow & Cash Flow Analysis

Introduction, Meaning of Funds Flow Statement-Ascertainment of

Flow of Funds - Schedule of Changes in Working Capital-
Adjusted Profit and Loss Account - Preparation of Funds Flow
III 18
Statement.

Cash Flow Statement: Meaning – Advantages – Limitations –

Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities

Budget and Budgetary Control

IV Meaning – Preparation of Various Budgets – Cash Budget - 18

Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
 96

Marginal Costing: Meaning - Features – Marginal Costing vs

Absorption Costing - Fixed Cost, Variable Cost and Semi Variable
Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break
V Even Point - Margin of Safety – Cost- Volume Profits Analysis. 18
Decision Making: Selection of a Product Mix – Make or Buy
Decision – Discontinuance of a product line – Change or Status
quo – Limiting Factor or Key Factor.

TOTAL 90

THEORY 20% & PROBLEMS 80%

CO Course Outcomes

CO1 Remember and recall basics in management accounting

CO2 Apply the knowledge of preparation of Financial Statements

CO3 Analyse the concepts relating to fund flow and cash flow

CO4 Evaluate techniques of budgetary control

CO5 Formulate criteria for decision making using principles of marginal costing.

Textbooks

Jain S.P. &Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,

Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons

2
Publications, New Delhi.

Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,

3
Chennai.

Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,

4
Chennai.

T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,

5
MarghamPublications,Chennai.

Reference Books

Chadwick – The Essence of Management Accounting, Financial Times

1
Publications, England.

Charles T.Horngren and Gary N. Sundem–Introduction to Management

2
Accounting, Pearson, Chennai.
 97

Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay

3
Nicole Imprints Pvt. Ltd .Chennai.

Hansen - Mowen, Cost Management Accounting and Control, South Western

4
College, India.

5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-
1
analysis-accounting/13300

2 https://accountingshare.com/budgetary-control/

3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

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 2 3 3 3 2 2

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

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

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

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

TOTAL 15 11 13 10 15 10 13 13 15 10 12

AVERAGE 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - VI

CORE – XV: INCOME TAX LAW AND PRACTICE - II

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
 98

6 4 6 25 75 100

Learning Objectives

LO1 To understand provisions relating to capital gains

LO2 To know the provisions for computation of income from other sources.

To familiarize law relating to set off and carry forward of losses and deductions
LO3
from Gross Total Income.

LO4 To learn about assessment of individuals

LO5 To gain knowledge about assessment procedures.

Prerequisite: Should have studied Financial Accounting in I stSem

Contents No. of
Unit
Hours

Capital Gains

I Capital Assets – Transfer – Short term vs Long term capital 18

assets - Computation of Capital Gains – Exemption under Section
54 , 54B, 54D, 54EC, 54F, 54GA.

Income From Other Sources & Clubbing of Income

II Chargeability - Computation of Income from Other Sources – 18

Deductions Allowed – Clubbing of Income – Concept

Set Off and Carry Forward of Losses and Deductions From

Gross Total Income

Gross Total Income vs Total Income - Provisions for Set-off and

III Carry Forward of Losses (Simple Problems). Deductions U/S 18
80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD,
80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA,
80TTA, 80TTB, and 80U only.

Computation of Total Income – Individual

IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs New regime
 99

Income Tax Authorities

Administration of Income Tax Act – Income Tax Authorities –

Powers of CBDT – Powers of Income Tax Officer - Procedure
V for Assessment – Filing of Return – Due Dates of Filing – 18
Voluntary Filing – Return of Loss – Belated Return – Defective
Return – Signing of Return – Permanent Account Number (PAN)
, e-PAN – Tax credit statement (26 AS) and Annual Information
Statement (AIS).

TOTAL 90

THEORY 20% & PROBLEMS 80%

Course Outcomes

CO1 Remember and recall provisions on capital gains

CO2 Apply the knowledge about income from other sources

CO3 Analyse the set off and carry forward of losses provisions

CO4 Learn about assessment of individuals

CO5 Apply procedures learnt about assessment procedures.

Textbooks

V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.

T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.

3 DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.

Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, SahityaBhavan
4
Publications, Agra.

T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.

Reference Books

Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
 100

Bhagwati Prasad, Income Tax Law and Practice, VishwaPrakasan, New Delhi.
2

Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,

3
New Delhi.

Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to

4
Income Tax, New Delhi.

Mittal Preethi Rani and BansalAnshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.

NOTE: Latest Edition of Textbooks May be Used

 101

Web Resources

1 https://www.investopedia.com/terms/c/capitalgain.asp

https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-22/
2
assessment/1-assessment-of-an-individual.html

3 https://www.incometax.gov.in/iec/foportal/

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 2 3 3 3 2 2

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

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

AVERAG 2.6 3 2 2.2

3 2.2 2 2.6 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – 5/6:
INPUT TAX CREDIT
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
LO1 To know the Features and advantages of Input tax credit.
LO2 To gain knowledge on Eligibility of taking ITC.
LO3 To familiarize the term Blocked Credit.
LO4 To define the concepts of ITC in special Circumstances.
LO5 To understand the criteria ofITC not allowed.
 102

Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
Input Tax credit – Introduction, Features and Advantages –
I Inputs – Input services – Capital Goods – E-Ledger - 15
Electronic Cash Ledger – Electronic Credit Ledger –
Electronic Liability Ledger
Eligibility
Eligibility for taking Input Tax Credit – Utilisation of ITC –
II 15
Tax Invoice or Debit Note – ITC in the case of Loss of Goods
– Process Loss and Loss during Transit.
Blocked Credit
Blocked Credit – Meaning – Determination of input tax credit
III in respect of inputs or input services, Capital Goods and 15
reversal

ITC in Special Circumstance

IV ITC in the case of Special circumstances – Job work – Banking 15
Company or NBFC
ITC not allowed
ITC not allowed – Inputs – Input Services – Capital Goods –
V Goods Lost – Goods stolen – Goods destroyed – Goods written 15
off – Disposed of by way of gift – Disposed of by way of free
samples
TOTAL 75
Course Outcome
CO1 Demonstrate the importance and Advantages of Input Tax Credit.
CO2 Determine the Eligibility for ITC.
CO3 Remember the concept of Blocked Credit.
CO4 Analyse the various procedures for ITC in special circumstances.
CO5 Evaluate the Scenarios for not availment of ITC.
Textbooks
T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation – Margham
1
Publications.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
3 CA G. Sekar, Indirect taxes – Padhuka Book
4 V.S.Daty – GST- Input Tax Credit- Taxmann Publishers
5 V. Balachandran, Indirect taxation – Sultan Chand & Sons
Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour
2 CMA & CA Study material
3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon
4 GST practice source book, CA SathyadevPurohit – Tax Publishers
5 Theory and practice of GST, Himalaya Publishing House
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law
 103

2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html
3 https://cleartax.in/s/gst-law-goods-and-services-tax
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 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

 104

DISCIPLINE SPECIFIC ELECTIVE – 6/6:RETURNS AND PAYMENT OF TAX

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
LO1 To know the objectives and importance of Returns.
LO2 To understand the essential documents for filing Return.
LO3 To gain knowledge on Types of Return.
LO4 To familiarise the concepts of Payment of Tax.
LO5 To understand the penalty and Late fees concept.
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
Definition – Common portal – Credit note – Debit note –
Inward supply - outward supply -
I Input service Distributor – Non resident taxable person – 15
Quarter – Taxable person – Taxable Supply – Online
information and database access or retrieval services – valid
return
GSTR
Contents of GSTR - Due date and Form number – outward
II supplies – Inward supplies – consolidated – Composite taxable 15
person – E-commerce operator – Input service Distributor –
Non Resident Taxable person.
Types of Returns
First Return – Annual Return – Revision of Returns –
III 15
Rectification of errors – Time limit for rectification – Nil
GSTR.
Payment of Tax
Computation of Tax liability and payment of Tax – Electronic
IV 15
ledgers in GST – Utilisation of input tax credit subject to
certain conditions – Refund of Tax.
Penalty/Late Fees
V Interest – Delayed payment of Taxes – Interest to be paid by 15
the Department – Filing of Return - Penalty – Late fees.
TOTAL 75
Course Outcome
CO1 Explain the Objectives and significance of GST Return.
CO2 Understand the concept of GSTR forms.
CO3 Analyse the Types of Return.
CO4 Outline the procedure for payment of Tax.
CO5 Determine the Penalty and Late fees for Return and payment of Tax.
Textbooks
T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation – Margham
1
Publications.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
 105

3 CA G. Sekar, Indirect taxes – Padhuka Book

4 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers
5 V. Balachandran, Indirect taxation – Sultan Chand & Sons
Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour
2 CMA & CA Study material
3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon
4 GST practice source book, CA SathyadevPurohit – Tax Publishers
5 Theory and practice of GST, Himalaya Publishing House
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 OUTCOMESE

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 106

DISCIPLINE SPECIFIC ELECTIVE – 7/8: DOCUMENTS

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

5 3 5 25 75 100

Learning Objectives

LO1 To understand the basics and registration related documents

LO2 To enable students to know the supply related documents in GST

LO3 To familiarise the purchase related documents

LO4 To learn the other related documents like job work in relation with GST
To gain the knowledge on the periods and penalties for maintenance of GST
LO5
related documents
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction and Registration

Documents meaning – Scope – Advantage – Disadvantage –
I Registration related documents – Company registration – Tax 15
payer related documents – Authorised representation related
documents – Bank Account details,
Supply
II Tax Invoice – E Invoice – E-Way Bill – Bill of Supply 15
Delivery challan – Outward supply – Export related documents
Purchase related documents
Regular purchase documents to claim ITC – Reverse charge
III 15
mechanism related documents – Import related documents –
Debit note – Credit note
Other related documents
Documents related to production of goods – Stock related
IV 15
documents – Stock transfer – Job work – Principal –Job
Worker
Maintenance of Documents
Accounts & Records – Person liable to maintain – Registered
V 15
person – Period of retention of Accounts – Penalties for non
maintenance of records
TOTAL 75

Course Outcome

CO1 Demonstrate the importance of maintenance of documents

 107

CO2 Determine the supply related documents

CO3 Remembers the purchase related documents in relation with GST

CO4 Analyse the other GST related documents

Evaluate the periods and penalties for maintenance of documents related to
CO5
GST
Textbooks
D.S. AGARWALA, VIKASH KUMAR BANKA, AYUSH SARAF, Taxmann's.
1
‘PRACTICAL GUIDE TO GST COMPLIANCES’, New Delhi.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
3 CA G. Sekar, Indirect taxes – Padhuka Book

4 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers

5 V. Balachandran, Indirect taxation – Sultan Chand & Sons

Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour

2 CMA & CA Study material

3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon

4 GST practice source book, CA SathyadevPurohit – Tax Publishers

5 Theory and practice of GST, Himalaya Publishing House

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law

2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html

3 https://cleartax.in/s/gst-law-goods-and-services-tax
 108

DISCIPLINE SPECIFIC ELECTIVE – 8/8:

E-WAY BILL
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
LO1 To know the Scope and Benefits of E-Way Bill.
LO2 To gain knowledge on Generation of E-Way Bill.
LO3 To familiarize the term ‘Bill to ship to’ Transaction.
LO4 To learn the concepts of Threshold limit and Validity period.
LO5 To understand the concept of E-Way Bill in Special Circumstances.
Prerequisites: Should have studied Commerce in XII Std

Unit Contents No. of Hours

Introduction
I E-Way Bill – Definition – Scope and Benefits of E-Way Bill – 15
Registration requirement of the person generating E-Way Bill.
Generation of E-Way Bill
II Registered person – Unregistered person – Transporter – Road, 15
Air, Rail – Consignment – Meaning - Multiple Consignment.
‘Bill to Ship to’ Transaction
Meaning of ‘Bill to Ship to’ Transaction – Person liable to
III 15
generate E-Way Bill - Documents or Details required –
Verification of Documents and conveyance.
Threshold Limit and Validity Period
Threshold limit to generate E-Way Bill – Validity period –
IV Over dimensional cargo or Multimodal Shipment – other than 15
over dimensional cargo and multimodal shipment –
Commencement of validity period.
Special Circumstances
Special circumstances E-Way Bill need to be issued –
V 15
Interstate transfer of goods by principal to Job worker –
Handicraft Goods –Cancellation of E-Way Bill.
TOTAL 75
Course Outcome
CO1 Explain the Scope and Benefits of E-Way Bill.
CO2 Understand the Procedure for generation of E-Way Bill.
CO3 Demonstrate the concepts on Bill to Ship to’ Transaction.
CO4 Outline the concept of threshold limitsand Validity period.
CO5 Evaluate the various provisions of E-Way Bill in special circumstances.
Textbooks
T.S. Reddy & Y. Hari Prasad Reddy, Business Taxation – Margham
1
Publications.
Dr.H.C. Mehrotra&Prof.V.P. Agarwal, Goods and Services Tax –
2
SahityaBhawan Publications : Agra
 109

3 CA G. Sekar, Indirect taxes – Padhuka Book

4 V.S.Daty – GST- Input Tax Credit - Taxmann Publishers
5 V. Balachandran, Indirect taxation – Sultan Chand & Sons
Reference Books
1 Taxmann Cracker – Indirect Tax Law – CA Dr. Mahesh Gour
2 CMA & CA Study material
3 GST unlocking the complexities of Indirect taxes – ShailinderSekhon
4 GST practice source book, CA SathyadevPurohit – Tax Publishers
5 Theory and practice of GST, Himalaya Publishing House
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.taxmann.com/bookstore/product/7540-students-guide-gst-customs-law
2 https://taxguru.in/goods-and-service-tax/gst-related-provisions-constitution-india.html
3 https://cleartax.in/s/gst-law-goods-and-services-tax

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMESE

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

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