B.Com (Professional Accounting) 2017 - 2018 Batch...Syllabus f or B.Com (Professional Accounting) 2017 - 2018 Batch Knowledge Wisdom Compassion SREE SARASWATHI THYAGARAJA COLLEGE An

Syllabus f or

B.Com (Professional Accounting) 2017 - 2018 Batch

Knowledge Wisdom Compassion

SREE SARASWATHI THYAGARAJA COLLEGE An Autonomous

NAAC Re-Accredited with ‘A’ Grade, ISO 9001:2008 Certified Institution (Affiliated to

Bharathiar University, Coimbatore & Approved by UGC & AICTE, New Delhi) Palani Road,

Thippampatti, Pollachi - 642 107

PERSONAL MEMORANDA

1. Register Number : ………………………………………….

2. Name : ………………………………………….

3. Class : ………………………………………….

4. Father’s Name and Occupation : ………………………………………….

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

………………………………………….

………………………………………….

PIN : …………………………………...

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

Phone No: ……………………...……...

Mobile No: ………..…………………..

Mobile No: …………..………………..

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

8. Temporary Contact No : ………………………………………….

9. Day Scholar / Hosteller : ………………………………………….

10. Blood Group : ………………………………………….

INDEX

Page No.

1. Scheme of Examinations & Syllabus

a. Scheme of Examinations 01 - 04

b. Syllabus 05 – 52

c. Curriculum Structure of UG Programs 53

d. Examination Pattern under Autonomy 54 – 66

e. Students Grievance Form 67

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a. SCHEME OF EXAMINATION

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.Com (PROFESSIONAL ACCOUNTING) (CBCS) WITH EFFECT FROM 2017 – 2018

ACADEMIC YEAR ONWARDS BATCH CODE: N7 MEDIUM OF INSTRUCTION: ENGLISH PROGRAMME CODE: BPA

S.No

Spl Course Code

Sem

Part

Type

Course

Hours

Credits

Int

Ext

Tot

1

A

BPA1T51A BPA1T51B BPA1T51C BPA1T41D

I I

Language–I

Tamil- I Hindi– I Malayalam– I French – I

6 3 25 75 100

2 Z BPA1T72 I II Language-II English for Enrichment-I 6 3 25 75 100

3 Z BPA1T73 I III Core – 1 Financial Accounting – I 5 5 25 75 100

4 Z BPA1T74 I III Core – 2 Business Organization and Management 5 4 25 75 100

5 Z BPA1T65 I III Allied – 1 Managerial Economics 6 5 25 75 100

6 Z BPA1T26 I IV Foundation Course - 1 Environmental Studies 2 2 50 --- 50

7 Z ------- 1 IV Yoga --- --- --- --- ---

Total 30 22 175 375 550

8

A

BPA2T51A BPA2T51B BPA2T51C BPA2T41D

II

I

Language–I

Tamil- II Hindi – II Malayalam – II French – II

6 3 25

75 100

9 Z BPA2T72 II II Language-II English for Enrichment-II 6 3 25 75 100

10 Z BPA2T73 II III Core – 3 Financial Accounting – II 5 5 25 75 100

11 Z BPA2T74 II III Core - 4 Business Law 5 4 25 75 100

12 Z BPA2T65 II III Allied – 2 Business Mathematics 6 5 25 75 100

13 Z BPA2T66 II IV Foundation Course - 2 Value Education and Human Rights 2 2 50 - 50

14 Z BPA2P57 1I IV Yoga ---- 1 50 - 50

Total 30 23 225 375 600

1

S.No

Spl Course Code

Sem

Part

Type

Course

Hours

Credits

Int

Ext

Tot

15 Z BPA3T61 III III Core - 5 Financial Accounting - III 6 5 25 75 100

16 Z BPA3T72 III III Core – 6 Company Law 6 4 25 75 100

17 Z BPA3T73 III III Core – 7 Principles and Practices of Marketing 4 4 25 75 100

18 Z BPA3T74 III III Allied – 3 Business Statistics 6 5 25 75 100

19 Z BPA3P65 III IV SBE - 1 Business Application Software 6 2 40 60 100

20

A

BPA3T56A BPA3T56B BPA3T66C

III

IV

NME – 1

Basic Tamil – I Advanced Tamil – I Basic English for Competitive Examinations I

2 2 - 75 75

Total 30 22 140 435 575

21 Z BPA4T71 IV III Core – 8 Corporate Accounting – I 5 5 25 75 100

22 Z BPA4T72 IV III Core – 9 Banking Theory Law and Practice 5 4 25 75 100

23 Z BPA4T73 IV III Core – 10 Financial Management 6 5 25 75 100

24 Z BPA4T64 IV III Allied - 4 Operations Research 6 5 25 75 100

25 Z BPA4T75 IV IV SBE - 2 Investment and Portfolio Management 3 2 25 75 100

26 Z BPA4T66 IV IV SBE - 3 Corporate Compliance Management 3 2 25 75 100

27

A


IV

IV

NME – 2

Basic Tamil – II Advanced Tamil - II Basic English for Competitive Examinations II

2 2 - 75 75

28 Z BPA4T68 IV IV Extra Credit Course Mathematics for Competitive Examinations# 4 2# 100# -- 100#

29 Z --- IV Proj ect - 1 Summer Internship Training * - - - - -

Total 30+4# 25+2# 150+ 100# 525 675+ 100#

2

S.No

Spl Course Code

Sem

Part

Type

Course

Hours

Credits

Int

Ext

Tot

30 Z BPA5T71 V III Core – 11 Corporate Accounting – II 5 5 25 75 100 31 Z BPA5T72 V III Core – 12 Cost Accounting 5 4 25 75 100 32 Z BPA5T73 V III Core – 13 Income Tax Law and Practice – I 6 5 25 75 100

33

A


V

III

Elective – 1

India’s Foreign Trade and Legislation Management Information System Brand Management

6

5

25

75

100

34 Z BPA5T75 V IV

SBE - 4 Business Valuation Management 4 2 25 75 100

35 Z BPA5T66 V IV

SBE - 5 Strategic Management 4 2 25 75 100

36 Z BPA5R27 V IV

Extra Credit Course Summer Internship Training # - 1# - 50

# 50#

37

A

BPA5P28

V

V

EA

NSS / Sports

Grade System

Total 30 23+1# 150 450+50# 600+50#

38 Z BPA6T71 VI III Core – 14 Management Accounting 5 4 25 75 100

39 Z BPA6T72 VI III Core – 15 Income Tax Law and Practice – II 6 5 25 75 100

40 Z BPA6T73 VI III Core – 16 Indirect Taxation 5 4 25 75 100

41

A


VI

III

Elective – 2

Insurance Law E – Commerce Supply Chain Management

5 5 25 75 100

42

A


VI

III

Elective – 3

Industrial Law Enterprise Resource Planning Human Resource Management

6 5 25 75 100

43 Z BPA6T76 VI IV

SBE - 6 Auditing Practice 3 2 25 75 100

Total 30 25 150 450 600

Grand Total 140 + 3# 3600+150

#

* - Evaluated at the end of V Semester; FC - Foundation Course; NME - Non Major Elective; SBE - Skill Based Elective; EA - Extension Activities.

# - These are courses conducted during the special hours with extra credit. Extra Credits & Marks: Does not include for Cumulative Grade Point Average [CGPA]

3

CLASSIFICATION OF TOTAL CREDITS:

S.No Type No. of Courses Credits S.No Type No. of Courses Credits

01 Languages 2 6 07 Non-Major Electives 2 4

02 English 2 6 08 Environmental Studies 1 2

03 Core 16 72 09 Value Education 1 2

04 Allied 4 20 10 Yoga 1 1

05 Electives 3 15 Total Credits 140

06 Skilled based Course 6 12 Extra Credits 3*

S.No Serial Number

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

Code Code Number for Each of the Course

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

Part I To V For UG Programmes And Blank Space For PG Programmes

Type Nature of the course

Course Title of the Paper

Hours Contact Allocated for Each Course

Credits Credit Weightage Allocated for Each Course and Total for Each Programme

Int Maximum Internal Marks Allocated for Each Course

Ext Maximum External Marks Allocated for Each Course

Total Maximum Total Marks Allocated for Each Course

4

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

SYLLABUS

5

SEMESTER – I Kjy; gUtk]

PART – I : TAMIL – I gFjp I jkpH] I

Credit : 3 Credits: 3 Course Code :N7BPA1T51A

Total Instruction Hours: 75

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rhpahd brhw;fisf; fz;lwpjy;

ftpij vGJjy; fojk;/ tpz;zg;gk; tiujy;

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rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp. kW gjpg]g[ - 1994.

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e';if ey;Y}h;/ brd;id – 61. gjpg;g[ -2006.

Prepared by : Dr.R.Baby

Dr.R.Baby

Verified by : Dr.S.Rajalatha

Tamil Department HOD - Tamil

SEMESTER – I PART – I : HINDI – I

Credit : 3 Credits: 3 Course Code :N7BPA1T51B

Total Instruction Hours: 75 (Prose, Non-detailed Text, Grammar & Translation Books Prescribed

1. PROSE: NUTHAN GADYA SANGRAH Editor: Jayaprakash

(Prescribed Lessons – only 6)

Lesson 1 – Bharthiya Sanskurthi Lesson 3 - Razia

Lesson 4 – Makreal

Lesson 5- Bahtha Pani Nirmala

Lesson 6 – Rashtrapitha Mahathma Gandhi

Lesson 9 – Ninda Ras

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

2. NON DETAILED TEXT: KAHANI KUNJ.

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

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

3. GRAMMAR: SHABDHA VICHAR ONLY (Noun, Pronoun, Adjective, Verb, Tense, Case Endings) Theoretical & Applied

Book for reference : Vyakaran Pradeep by Ramdev.

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

4. TRANSLATION: English- Hindi only. Anuvadh Abhyas – III (1-15 lessons only)

Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai -17.

5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III

(16- 30) Publisher: Dakshin Bharath Hindi Prachar Sabha, Chennai- 17.

SEMESTER – I PART – I : MALAYALAM – I

Credit : 3 Credits: 3 Course Code :N7BPA1T51C

Total Instruction Hours: 75 Prose, Composition & Translation

This paper will have the following five units:

Unit I & II Novel

Unit III & IV Short story

Unit V Composition & Translation

7

Text books prescribed:

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

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

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

English about 100 words) to Malayalam

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

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

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

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

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

Books, Kottayam

SEMESTER – I PART – I : FRENCH – I

Credit : 3 Course Code :N7BPA1T41D


Prescribed text : ALORS I

Units : 1 – 5

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd, 86, University Block

Jawahar Nagar (Kamla Nagar) New Delhi – 110007

Tel : 011 – 23852986 / 9650597000

SEMESTER – I

PART – II ENGLISH FOR ENRICHMENT- I

Credit : 3 Course Code :N7BPA1T62

Total Instruction Hours: 75 Learning Objective: To expose students to the various facets of literature and thereby to

enhance them in comprehending the efficiency of English language.

UNIT I (15 Hours)

All The World’s A Stage- William Shakespeare

The Last Leaf – O.Henry

The Lost Child-Mulk Raj Anand

Parts of speech and sentence pattern.

UNIT II (15 Hours)

I’m Getting Old- Robert Kroetsche

The Gift of the Magi-O.Henry

My Greatest Olympic Prize-Jesse Owens

Voices

UNIT III (15 Hours)

Gateman’s Gift-R.K.Narayan

The Ant and the Grasshopper-Somerset Maugham

A Poison Tree-William Blake

Narration

UNIT IV (15 Hours)

La Belle Dame Sans Merci-John Keats

The Postmaster-Rabindranath Tagore

To An Unborn Pauper Child-Thomas Hardy

Tenses

8

UNIT V (15 Hours)

Refugee Mother And Child- Chinua Achebe

Reading Comprehension

Advertisement

Learning Outcome: On successful completion of the course, the students should have

acquired.

• Language skills with literary appreciation and critical thinking.

• Comprehension Skill

• A flair for English language

Text Book:

The Radiant English Anthology, Prof. Gangadhar P.Kudari, Department of English,

J.T.College, Gadag, Macmillan Limited, 2008

Reference Book:

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

Prepared by : Ms.B.Abinaya

Verified by : Ms.R.Vennila Nancy

Christina

English Department HOD, English

SEMESTER – I PART – III : Core – 1 * FINANCIAL ACCOUNTING - I

[Common for B.Com, B.Com (PA) and B.Com (ABA) Programmes] Credit : 5 Course Code : N7BPA1T73

Total Instruction Hours: 60 Learning Objective: To gain working knowledge of the principles and procedures of accounting and their application to different practical situations, to gain the ability to solve the problems. UNIT – I (12 Hours) Introduction of accounting - Meaning- Definition – objectives of accounting- Book Keeping – Advantages and limitations of accounting - Accounting principles-Concept and Conventions- Preparation of Journals – Ledger - Subsidiary books ; purchase book – sales book – purchase return book - sales return book - Cash book : single, double and triple column cash book – petty cash book - Trial Balance.

UNIT – II (12 Hours)

Preparation of Final Accounts – Trading, Profit & Loss a/c and Balance sheet (with adjustments)

UNIT – III (12 Hours) (12 Hours) Bank Reconciliation Statements: Reconciliation between Cash Book, Pass Book and overdraft - Problems relating to the preparation of Bank Reconciliation Statement - Rectification of errors : Classification of errors – Error of omission – Error of commission – Error of Principle – Compensating errors – one sided errors – Double sided errors - Average Due Date : meaning - Determination of due date – Average due date as basis for calculation of interest - Account Current ; meaning - procedure for calculating days of interest – Product method - Red ink method and interest table method. UNIT – IV (12 Hours) Bills of exchange: Definition – features – advantages- types – Bills honoured and maturity- Bills discounted with bank – Bills endorsed to creditor – Bills for collection – Retiring of bill before due date – Dishonour of bill - Accounting for Non-trading concerns : Meaning – Final accounts of non-trading concerns – Receipts and payments account – Income and expenditure account – Balance sheet UNIT – V (12 Hours)

Depreciation - meaning – Definition – Characteristics of depreciation - Causes of Depreciation – Objectives of depreciation - Methods of depreciation (Straight line method, Written Down Value Method and Annuity method of depreciation only).

Distribution of marks: 20% Theory & 80% Problems

9

Learning Outcome: To familiarise students with the fundamentals of accounting

TEXT BOOK: 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-

600 017, 7 th Revised Edition 2015.

REFERENCE BOOKS: 1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “ Principles of Accountancy”, S.Chand &

Company Ltd, New Delhi, 2013

2. T.S Grewal, “ Introduction to Accountancy”, S.Chand & Company Ltd, New Delhi, 2014

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

Delhi,Volume-I, 18 th Revised Edition, 2014.

4. R.LGupta and Radhasamy, “Advanced Accountancy”, S.Chand & Company Ltd, New

Delhi, 2014

Prepared by: Dr.I.Siddiq Verified by: Dr.D.Padma

Associate Professor - B.Com HOD – B.Com (ABA)

SEMESTER – I

PART – III : Core – 2 * BUSINESS ORGANISATION AND MANAGEMENT

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

Credit : 4 Course Code : N7BPA1T74

Total Instruction Hours: 60 Learning Objective : To enable the students to learn the Principles and Concepts of business

and its management.

UNIT - I : (12 Hours)

Introduction to Business: Nature of Business – Objectives and functions of business – Business

Organisation – Meaning and Definition – Objectives of Business Organisation – Principles of

Business Organisation – Nature of Business Organisation-Business Ethics and Social

responsibilities of Business.

UNIT - II: (12 Hours)

Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Hindu Family

Business – Joint Stock Company – Co-operative Organisation – Public enterprises and

Utilities. Limited Liability partnership-Concept of Micro, Small and Medium Enterprises

(MSMEs)-Meaning and Feature-Basics of Start-up India.

UNIT - III : (12 Hours)

Introduction to Management – Meaning and functions - Contributions by F.W.Taylor and

Henry Fayol – Management by Objectives (MBO) - Planning: Meaning, Definition-Process of

planning – Merits and Demerits of Planning – Types of Plans.

UNIT - IV: (12 Hours)

Organisation – Nature and importance of organization – Process of Organisation –

Organisation Structure: Line, Staff and Functional – Departmentation – Delegation –

Decentralisation - Decision-making – Types of decisions – Decision-making process.

UNIT - V: (12 Hours)

Staffing-Nature and Functions – Recruitment, Selection, and Training: Controlling – Nature-

Significance-Steps -Essentials of effective controlling-Co-ordination.

Note: 100% Theory

Learning Outcome: On Successful completion of this course, the student should have

understood the Principles and Concepts of Business and its management.

TEXT BOOK: 1. Y.K. Bhushan, Fundamentals of Business Organisation and Management, Sultan Chand

and Sons, New Delhi, 19th

revised edition,2014.

10

REFERENCE BOOKS 1. C.B.Gupta, Business Organisation and Management, Sultan Chand and Sons, New Delhi,

15th

edition,2014.

2. M.C.Shukla, Business Organisation and Management , Sultan Chand and Sons, New

Delhi, 18th

edition,2013.

3. Vijay Kumar Kaul, Business Organisation and Management Text and Cases, Dorling

Kindersley India Private Ltd., Noida, 2012.

4. R.K.Sharma and Shashi K.Gupta, Business Organisation and Management, Kalyani

Publishers, New Delhi, 4th

edition, 2008.

Prepared by: Dr.D.Padma Verified by: Dr.D.Padma

,HOD – B.Com (ABA) HOD – B.Com (ABA)

SEMESTER – I

PART – III : Allied – 1 * MANAGERIAL ECONOMICS

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



Learning Objective: To ensure basic understanding of economic concepts and theories

UNIT – I (15 Hours)

Definition - Scope of Managerial economics - Methods of managerial economics-Usefulness

of managerial economics - Fundamental concepts of managerial economics-Role and

responsibility of managerial economist - Goals of a firm.- Demand –Law of demand -

Elasticity of demand-Demand forecasting -Types - Methods of forecasting - Features of good

forecasting demand


Production function - Laws of variable proportion-Producer‟s equilibrium-Returns to Scale.

Cost concepts- cost-output relationship-cost control and cost reduction.

UNIT – III (15 Hours)

Market structure and classification – Price - Output determination: Perfect competition-

Monopoly-Discriminating monopoly- Monopolistic competition-Duopoly and Oligopoly.

Pricing methods - Pricing techniques - Policies.

UNIT – IV (15 Hours)

Nature of profit - Accounting and economic profits-Projects from balance sheet point of view

Theories of profit -Measurement of profit-Break-even analysis.

UNIT – V (15 Hours)

National Income-Inflation and deflation - Business cycle-Monetary and Fiscal policy-Concept

of budget - Difference between Internal and External trade - BOT and BOP - Methods to

correct adverse balance of payment-Tax-Definition-Difference between direct and indirect

taxes.

Note: 100% Theory only Learning Outcome: On successful completion, the student should have understood the

managerial economics.

TEXT BOOK:

1. M.L.Jhingan and J.K.Stepen-Managerial Economics-Vrindha Publication, 2nd

edition,

Reprint 2015

REFERENCE BOOKS:

1. G.S.Gupta-Managerial Economics-McGraw hill publications, 2nd edition, Reprint 2007.

2. D.M.Mithani-Managerial Economics- Himalaya publications, 7th edition, Reprint 2015.

3. Gopalakrshnan-Managerial economics-Himalaya publications, 4th revised edition 2013.

11

4. Dr.Radha, Managerial Econoics, Prasanna Publishers & Distributors, First Edition 2014

Prepared by : B.Geetha Verified by : Dr.I.Siddiq,

Assistant Professor, B.Com HOD – B.Com

SEMESTER – I

PART – IV : Foundation Course – 1 * ENVIRONMENTAL STUDIES

Credit : 2 Course Code :N7BPA1T26

Total Instruction Hours: 27 Learning Objective: To provide knowledge about the natural resources and associated

problems, eco systems, bio diversity and its conservation and environmental pollution


Natural Resources and Associated Problems: Definition, scope and importance - Need

for public awareness - Natural resources - Forest resources: use and over-

exploitation, deforestation, case studies. Timber extraction, mining, dams and their effects

on forests and tribal people. Water resources: use and over- utilization of surface and

ground water, floods, drought, conflicts over water, dams- benefits and problems Mineral

resources: Use and exploitation, environmental effects of extracting and using mineral

resources, case studies. Food resources: world food problems, changes caused by

agriculture and overgrazing, effects of modern agriculture, fertilizer-pesticide problems,

water logging, salinity, case studies. Energy resources: growing energy needs, renewable

and non-renewable energy sources, use of alternate sources. Case studies. Land resources:

land as a resource, land degradation, man induced landslides, soil erosion and

desertification. Role of an individual in conservation of natural resources. . Equitable use of

resources for sustainable lifestyles


Ecosystems: Concept of an ecosystem - Structure and function of an ecosystem. - Producers,

consumers and decomposers. - Energy flow in the ecosystem. - Ecological succession. -

Food chains, food webs and ecological pyramids. - Introduction, types, characteristic

features, structure and function of the following ecosystem: - Forest ecosystem. - Grassland

ecosystem.-Desert ecosystem. -Aquatic ecosystems (ponds, streams, lakes, rivers, oceans,

estuaries)


Biodiversity and its Conservation: Introduction – Definition: genetic, species and ecosystem

diversity. - Biogeographical classification of India. -Value of biodiversity: consumptive use,

productive use, social, ethical. Aesthetic and option values - Biodiversity at global,

National and local levels. - India as a mega – diversity nation. Hot-spots of biodiversity.

Threats to biodiversity: habitat loss, poaching of wildlife man-wildlife conflicts. Endangered

and endemic species of India. Conservation of biodiversity: In-situ and Ex-situ conservation of

biodiversity


Environmental Pollution: Definition - Causes, effects and control measures of: - Air pollution,

Water pollution, Soil pollution, Noise pollution, Thermal pollution - Solid Waste

Management: Causes, effects and control measures of urban and industrial wastes. - Role of

an individual in Prevention of Pollution. - Pollution Case Studies. - Disaster

Management: Floods, Earthquake, Cyclone and Landslides.


Social Issues and the Environment: Sustainable development - Urban problems related to

energy. - Water conservation, rainwater harvesting, and watershed management.

- Resettlement and rehabilitation of people; its problems and concerns. Case studies.

- Environmental ethics: issues and possible solutions. - Climate change, global warming,

ozone layer, depletion, acid rain, nuclear accidents and holocaust. Case studies.

12

Consumerism and waste products. - Environmental protection Act. - Air (Prevention and

Control of Pollution) Act. Water (Prevention and Control of Pollution) Act. - Wildlife

Protection Act. - Forest Conservation Act. - Issues involved in enforcement of

environmental legislation. - Public awareness. - Human population and the environment. -

Population growth and distribution. - Population explosion – Family Welfare Programme. -

Environment and human health. - Human rights. - Value Education. - HIV/ AIDS -

Women and Child Welfare - Role of Information Technology in Environment and Human

Health - Medical Transcription and Bioinformatics

Learning Outcome: On successful completion the students are expected to have the practical

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

and its causes

TEXT BOOK:

1. S.V.S. Rana, ―Environmental Studies‖, Rastogi Publications, Meerut, 4th

edition, 2012

Prepared by : Dept. of Tamil Verified by : Dr.S.Rajalatha

Tamil Department HOD – Tamil

SEMESTER – II

PART – V * YOGA – PAPER – I Kdtsf;fiy nahfh jhs; 1 - ghlj;jpl;lk

ghl nehf]fk (Learning Objective) ]:khzth]fs ]Fzey nkk]ghl]ow]fhd kjpg]g[f]fy]tp

mspj]jy] –nahfthH]t[ kw]Wk] cly]eyk] gw]wpczh]jy] -ew]Fz']fis tsh]j]jYk]

kw]Wk] jPaFz']fisj] jtph]j]jYk]-MSikia kjpg]gPL bra]jy].

myF-IEz]zwpt[/ czu]r]rp/ vz]zk] Muha]jy] / kw]Wk] Mir rPuikj]jy] (10 Hours) kdmikjp kw]Wk] kdmGj]jj]jpy] czu]tpd] g']F- czu]r]rpapd] tiffs]- ,yf]F

epu]zapj]jy]- jd]dk]gpf]if- epidthw]wypd] tiffs]- epidthw]wiy tsh]f]Fk]

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

myF- II rpdk] jtph]j]jy]/ btw]wpa[k] njhy]tpa[k] (10 Hours) rpdk]- rpdj]jpw]fhd fhuz']fs]- rpdKk] mikjpa[k] rpdj]jpd] jPatpist[fs] rfpg]g[j]

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

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

KobtLj]jy]

myF-III kdtsKk] kdpjkjpg]g[k] (10 Hours) kdpjthH]tpy] kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhd fhuzpfs]- kdpj

kjpg]g[ cau]t[- ew]Fz']fs]- mfpk]ircz]ikciuj]]jy]- jpUlhik - Raf]fl]Lg]ghL-

J}a]ik- kdpjFynrit- ehl]Lg]gw]W kdepiwt[-rkj]Jtk ]rfpg]g[j]jd]ik-

tpl]Lf]bfhLj]jy] jpahfk]- kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-Ie]bjhGf]fg

]gz]ghL.

myF-IV ,is"h]ty]yik (10 Hours) tiuaiw rhj]jpaf]TW jw]nghija rKjhaj]jpy] ,is"u] ty]yikapd] mtrpak]-

thH]f]ifj] jj]Jtk]- thH]tpd] nehf]fk]- fy]tptHp ,is"u] ty]yik- fy]tpapd] nkd]ik-

nahfKk] ,is"u] ty]yika[k].

myF- V kdpjclYk; cly; eyKk; (10 Hours) cly; eyk; - cly; eyj;jpd; mtrpak; - kdpjtsjpwd;fs; - kdpjcly; mikg;g[k;

,af;fKk; - neha;fs; - neha;fspd; fhuz']fs; - neha; jLg;g[ Kiwfs; - Ie;jpd;

mst[Kiw–rkr]rPu; czt[ - cly; eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs;

gw;wpaxUghh]it.

khzth; bgWk; jpwd; (Learning Outcome) : cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.

13

BOOKS REFERENCES:

1. The world order of Holistic unity-ThathuvagnaniVethathiri Maharishi. 2. kdtsf]fiybjhFg]g[- 1- jj]Jt"hdpntjhj]jphpkfhp#p.

3. kdtsf]fiybjhFg]g[- 2- jj]Jt"hdpntjhj]jphpkfhp#p.

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

5. Standard Progressive Matrices-IC Raveen. 6. 16 personality factor-Raymond Cattell. 7. Multiple Intelligence-Howard Gatgner. 8. Psychology-Robert A. Baron. 9. Advanced Educational Psychology-G.K.Mangal 10. Light on yoga-BKS Iyenger 11. czt[ Kiw- jj]Jt"hdpntjhj]jphpkfhp#p

Prepared by : Prof.R.Padmanabhan Verified by : Dr.S.Rajalatha Dean, Academic Affairs HOD, Dept of Tamil

SEMESTER – II: ,uz]lhk] gUtk]

PART I - TAMIL II

Credit : 3 Credits: 3 Course Code : N7BPA2T51A


ghl nehf;fk; (Learning Objective) : bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf

vLj]Jf] bfhs;sg;gl ntz;oa mk;r';fis tpsf]Fjiya[k]/ thH;f;ifia

bewpg;gLj;Jtija[k; r\f nehf;fkhff; bfhz;oUf;Fk; ,yf;fpa';fspd] tHpna khdpl

kjpg;g[fis mwpe;J bfhs;Sk; tifapy; ,g;ghlj;jpl;lk; mikf;fg;gl;Ls;sJ.

khzth]fSf]Fg] gad]ghl]L nehf]fpy] bkhHpbgah]g]g[g] gapw]rp itf]fg]gl]Ls]sJ.

(r';f ,yf;fpak;/ gf;jp ,yf;fpak;[/ rpw;wpyf;fpak;/ciueil/ ,yf;fzk;(gapw;rp VL) )

myF I r';f ,yf;fpak; (gh.nt : 15)

ew;wpiz - tpisahL MabkhL(172)

FWe;bjhif - ntuy;ntyp (18)

Kl;Lntd; bfhy; (28)

I';FWE}W - Vjpy bga;k;kiH (462)

thd;gprph; fUtp (461)

fypj;bjhif - kiuah kuy; ftu (06)

mfehD}W - kd;WghL mtpe;J (128)

g[wehD}W - cz;lhy; mk;k ,t;t[yfk; (182)

cw;WHp cjtp[a[k; (183)

gilg;g[g; gy gilj;Jg; (188)

<bad ,uj;jy; (204)

myF II gf;jp ,yf;fpa';fs; & rpw;wpyf;fpa';fs; (gh.nt:20) njthuk; - jpU"hdrk;ge;jh; - njhLila brtpad; /ke;jpukhtJ ePW

- jpUeht[f]furh] –khrpy; tPiza[k; / brhw]Wiz ntjpad]

- Re;juh;- gpj;jh gpiw R{o/ bghd;dhh; nkdpand

jpUthrfk; - khzpf;fthrfh; –thdhfpkz;zhfp /fhjhh; FiHahlg;

jpUke]jpuk] - jpU\yh] –xd;nw FyKk; / ahd; bgw;w ,d;gk; / clk]ghh]

mHpapd]/xd]W fz]nld]/kuj]ij kiwj]jJ(5 ghly;fs;)

ehyhapu jpt]ag] gpuge]jk] - kJuftpMH]thh] - fz]zpEz] rpWjhk]g[ (937)/

ehtpdhy; etpw;W (938)

- Fynrfu MH]thh; - Mdhj bry;tj;J (678) / broaha

ty;tpidfs; (685)

- jpUk']if MH]thh] - jpUvG Tw]wpUf]if xU ngh

ce]jp (2 ghly;fs;)

14

rpj;jh;ghly;fs; - mfj]jpah] (2 ghly;fs;)

ghk]ghl]or] rpj]jh] (2 ghly;fs;)

mGfzpr] rpj]jh] ( 2ghly;fs;)

,ilf]fhl]Lr] rpj]jh] (2 ghly;fs;)

nghfh] – md;dj;jpw;F bgho/ fUntk;g[ FoePh;

(2 ghly;fs])

rpw;wpyf;fpa';fs; - Fw;whyf; Fwt";rp – tre;jty;yp ge;joj;jy;

(4 ghly;fs;)

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

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

Kj;Jf;FkhuRthkp gps;isj; jkpH;-kPndW Fz;lfHp

jptha;/ brk;bghd; mor;rpW fpz;fpzpnahL(5/6 tJ ghly;)

myF III ciueil (gh.nt: 15)

1.rPh;jpUj;jk; my;yJ ,sik tpUe;J - jpU.tp.f.

2. kdpj neak; - nt.Kj;Jyf;Fkp

3.gazk; bry;nthk; - bt.,iwad;g[

4. cyfshtpa Ie;J kjpg;g[fs; - rp.nrJuhkd;

5. fhLk; kdpjUk; - R.jpnahlh; gh!;fud;

myF IV ,yf;fpa tuyhW (gh.nt : 15)

1. r';f ,yf;fpaj;jpd; rpwg;g[f;fs;

2. gf;jp ,yf;fpak; kw;Wk; rpw;wpyf;fpaj;jpd; njhw;wKk; tsh;r;rpa[k;

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

myF V ,yf;fzk; (gh.nt : 10)

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

1. xUik/ gd;ik kaf;f';fs;

2. tGr;brhw;fis ePf;Fjy;

3. gpwbkhHpr; brhw;fis ePf;Fjy;

4. brhw;gphpg;g[ gpiHfis ePf;Fjy;

5. xyp ntWghL mwpe;J rhpahd bghUs; mwpjy;

6. bkhHpbgah;g;g[

7. rpWfij vGJjy;

khzth; bgWk; jpwd; (Learning Outcome) : r';f ,yf;fpa';fs; kw;Wk; rpw;wpyf;fpa';fs;

gw;wp mwpfpd;wdh;. gf;jp ,yf;fpa'fs;/ rpj;jh; ghly;fs;/ ciueilfs; Mfpatw;wpYs;s

,yf;fpa MSikfis czh;fpd;wdh;. bkhHpbgah;g;gpd; ,f;fhy njitfis

bjhpe;Jbfhs;fpd;wdh;. thf;fpaj;ijg; gpiH ePf;fj;ij fw;Wf;bfhz;ldh;.

ghl E}y]fs] 1. ,yf;fpaj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL

2015 $^d] gjpg]g[

2. jkpH; ,yf]fpa tuyhW - K.tujuhrd]

rhfpj]a mfhlkp btspaPL/ g[Jjpy]yp.

kW gjpg]g[ - 1994.

ghh]it E}y]fs]

1.r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;

41/gp rpl;nfh ,d;l!;l;hpay; v!;nll;

mk;gj;J}h; / brd;id - 98

,uz;lhk; gjpg;g[ - 2004.

2.e.Kj;Jr;rhkp fl;Liufs; - bjhFg;g[ rp. mz;zhkiy

fht;ah gjpg;gfk;

16- 2 tJ FWf;Fj; bjU

ou!;l; g[uk; /nfhlk;ghf;fk;

brd;id -24/ gjpg;g[ - 2005.

3. jkpH;f;fhjy; - t.Rg. khzpf;fdhh;

kzpthrfh; gjpg;gfk;

brd;id.

15

Kjy; gjpg;g[ - 2007.

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

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

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

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

vdp ,e;jpad; gjpg;gfk;

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

bjw;F c!;khd] rhiy

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

6.jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;

fw;f! Kj;jkpH; gjpg;gfk;

9 v nkf;kpy;yd; fhydp

e';if ey;Y}h;/ brd;id – 61.

gjpg;g[ -2006

Prepared by : Dr.J.Sairabanu


Tamil Department HOD – Tamil

SEMESTER – II PART – I : HINDI – II

Credit : 3 Credits: 3 Course Code : N7BPA2T51B

Total Instruction Hours: 75 (Modern Poetry, Novel, Translation & Letter Writing)

MODERN POETRY: SHABARI By Naresh Mehtha Publishers:

Lokbharathi Prakashan, I Floor,Duebari Building, Mahathma Gandhi Marg, Allahabad -1

ONE ACT PLAY: EKANKÏ SANKALAM By Veerendra Kumar Mishra

Publisher: Vani Prakasham, New Delhi – 110 002.

TRANSLATION: HINDI – ENGLISH ONLY, (ANUVADH ABYAS III) Lessons.1 – 15 only

Publisher: Dakshin Bharath Hindi Prachar Sabha Chennai – 600 017

LETTER WRITING:

(Leave letter, Job Application, Ordering books, Letter to Publisher, Personal letter)

CONVERSATION: (Doctor & Patient, Teacher & Student, Storekeeper & Buyer, Two

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

SEMESTER – II

PART – I : MALAYALAM – II

Credit : 3 Credits: 3 Course Code : N7BPA2T51C

Total Instruction Hours: 75 Prose: Non-fiction

This paper will have the following five units: Unit I & II Biography

Unit III, IV & V Smaranakal

Text books prescribed

Unit I & II Kanneerum Kinavum- V.T.Bhatahirippad (D.C. Books, Kottayam) Unit III, IV & V

Balyakalasmaranakal – Madhavikkutty (D.C. Books, Kottayam) Reference books

1. Jeevacharitrasahithyam – Dr. K.M. George (N.B.S. Kottayam)

2. Jeevacharitrasahithyam Malayalathil – Dr. Naduvattom Gopalakrishnan (Kerala Bhasha

Institute, Trivandrum)

3. Athmakathasahithyam Malayalathil – Dr. Vijayalam Jayakumar (N.B.S. Kottayam)

4. Sancharasahithyam Malayalathil – Prof. Ramesh chandran. V, (Kerala Bhasha Institute,

Trivandrum)

16

SEMESTER – II PART – I FRENCH – II

Credit : 3 Credits: 3 Course Code : N7BPA2T41D

Total Instruction Hours: 75 Prescribed text : ALORS I

Units : 6 – 10

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd

86, University Block, Jawahar Nagar (Kamla Nagar) New Delhi – 110007

Tel : 011 – 23852986 / 9650597000

SEMESTER – II PART – II : ENGLISH FOR ENRICHMENT-II

Credit : 3 Course Code : N7BPA2T62 Total Instruction Hours: 75 Learning Objective : To enable the students in understanding the intrinsic nuances of English language. Unit-I (15 Hours) The Conjurer’s Revenge-Stephen Leacock The Land Where There Were no old Men – Jean Ure Student Mobs – J.B. Priestly Unit-II (15 Hours) The Clerk of Oxford’s Tale from The Canterbury Tales - Geoffrey Chaucer. The Ancient Mariner – S.T. Coleridge The Song of Hiawatha – H.W. Longfellow Unit-III (15 Hours) The Village Schoolmaster-Oliver Goldsmith The Stolen Boat Ride – William Wordsworth Sita-Toru dutt Unit-IV (15 Hours) I Have a Dream-Martin Luther King Sorrows of Childhood – Charles Chaplin At School – M.K. Gandhi Unit-V (15 Hours) Letter Writing Precis Writing Hints Developing Learning Outcome On successful completion of the course, the students should have acquired.

• Improved Communication Skills • Confidence to deal with real life situation.

Text Book: ReflectionsDr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali, Dept of English. JBAS College, Chennai. Macmillan 2007.

Prepared by : Mr.I.Indusoodan

Verified by : Ms.R.Vennila Nancy Christina

English Department HOD, English

SEMESTER – II PART – III : Core – 3 * FINANCIAL ACCOUNTING - II

[Common for B.Com, B.Com (PA) and B.Com (ABA) Programmes] Credit : 5 Course Code : N7BPA2T73 Total Instruction Hours: 60 Learning Objective : To gain the knowledge of financial accounting, accounting procedures and documentation involved in financial accounting system. Prerequisite: Financial Accounting –I

17

UNIT – I (12 Hours) Consignment : Meaning – Important terms – Account sales - Valuation of unsold stock – Normal loss and abnormal loss – Account treatment of consignment transactions - Joint ventures: meaning – features of joint ventures – Joint venture and partnership – accounting for joint ventures – Separate set of books – separate set of books not kept UNIT – II (12 Hours) Single entry system – Meaning, Definition - Features – Limitations – Difference between double entry and single entry system - Statement of affairs method - conversion method UNIT –III (12 Hours) Hire Purchase System – Definition – features – Some important terms - Difference between hire Purchase and installment system – Accounting treatment of Hire Purchase system – Calculation of interest – Default and Repossession – Complete repossession and partial repossession UNIT –IV (12 Hours) Meaning of Royalty – Explanation of technical terms – Minimum rent – Short working -Recoupment –Methods of recoupment - Accounting treatment (Excluding sublease) UNIT – V (12 Hours) Branch accounts: meaning – Types of branches - Branch accounts- Debtors system, Stock & Debtors system - Departmental accounting: Meaning - Distinction between departments and branches – Departmentalization of expenses – Guidelines of apportionment of expenses – Inter Department of transfers – Stock reserve.


Learning Outcome : To familiarise the working knowledge of financial accounting and their

applications to different practical situations.

TEXT BOOK: 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-

600 017, 7th Revised Edition 2015.

REFERENCE BOOKS: 1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “Principles of Accountancy”, S.Chand &

Company Ltd, New Delhi, 2013

2. T.S Grewal, “ Introduction to Accountancy”, S.Chand & Company Ltd, New Delhi, 2014

3. S.PJain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers NewDelhi,Volume-

I, 18 th Revised Edition, 2014.

4. R.L Guptha and Radhasamy , “Advance Accountancy” S.Chand & Company Ltd, New

Delhi, 2014

Prepared by : Dr.I.Siddiq Verified by : Dr.D.Padma

HoD – B.Com HoD – B.Com (ABA)

SEMESTER – II

PART – III : Core – 4 * BUSINESS LAW

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

: 4 Course Code : N7BPA2T74

Total Instruction Hours: 60 Learning Objective: To enable the students to be aware of the Provisions of Contract Act and other related Laws. UNIT - I: (12 Hours) Introduction – Indian Contract Act 1872 – Meaning – Definition – Essential elements of valid contract – Kinds of Contract – Basics of E-Contract - Offer and Acceptance – Consideration. UNIT – II: (12 Hours) Contractual Capacity – Free Consent – Legality of object and consideration – Void Agreements - Contingent Contract – Performance of contract – Quasi Contract – Discharge of contracts – Remedies for breach of contract.

18

UNIT - III: (12 Hours) Contract of Indemnity and Guarantee- Contract of Bailment and Pledge – Contract of agency. UNIT – IV: (12 Hours) Contract of Sale of Goods – Conditions and Warranties – Transfer of Property in Goods – Performance of Contract of sales – Remedial measures. UNIT - V: (12 Hours) Indian Partnership Act 1932 – Meaning, Nature – Partnership Deed – Registration – Types of partners – Rights and duties of partners – Dissolution of partnership-An Overview of Limited Liablity Partnership Act 2008. Note: 100% Theory Learning Outcome On Successful completion of this Course, the students should have Working Knowledge of the Business Laws. TEXT BOOK 1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 5

th Edition ,2014.

BOOKS FOR REFERENCE 1. Akileshwar Pathak, “Legal Aspects of Business”, McGraw Hill Education India Private

Ltd., New Delhi, 6th edition, 2016. 2. R.S.N.Pillai and Bagavathi “Business Law” S.Chand and Company, New Delhi, 3rd

Edition , 2014.

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

Edition, 2013.

4. Balachandran. V and S.Thothathri, “Legal Aspects of Business” Vijay Nicole Imprints

Private Limited, Chennai, 2013.

Prepared by : Dr.D.Padma Verified by : Dr.D.Padma

HOD – B.Com ABA HOD – B.Com ABA

SEMESTER – II

PART – III : Allied – 2 * BUSINESS MATHEMATICS

[Common for BBA, B. Com (CA), B.Com (PA), B. Com (BPS), B.Com Programmes]


Total Instruction Hours: 75 Learning Objective: To enable the students of commerce to understand the application of

Mathematics in Business.

UNIT I (15 Hours)

Set theory: Definition – types of sets – set operations - Laws and properties of sets (without

proofs) -Verification using Venn diagram only -Principle of inclusion and exclusion statement-

problems only.

UNIT II (15 Hours)

Matrices: Definition of matrix – types of matrix – matrix operations. Determinants: Solving

simultaneous equations in 3 variables using Cramer’s rule.

UNIT III (15 Hours)

Inverse of a matrix: Definition - Inverse of a matrix- finding inverse of 3x3, 2x2 non singular

matrices- solving simultaneous equations in 2 or 3 unknowns using inverse method – Input –

output analysis for 2x2 input – output matrix only- simple problems.

UNIT IV (15 Hours)

Mathematics of Finance: Simple Interest and Compound Interest - Effective Rate and

Nominal Rate of Interest

UNIT V (15 Hours)

Depreciation – Annuities – Present Value of an Immediate Annuity – Present Value of an

Annuity Due – Amount of an Immediate Annuity – Amount of an Annuity Due - problems

only.

19

Learning Outcome: On successful completion of the course the student will acquire sound

knowledge on the application of set theory, matrix theory, mathematics of finance.

TEXT BOOKS: 1. P.A.Navaneethan, Business Mathematics and Statistics, Jai Publishers, 2010.

UNIT I , [Page No: 104-138]

UNIT II, [Page No: 149-175]

UNIT III,[Page No:180-187, 200-210]

UNIT IV ,[Page No: 43-64]

UNIT V ,[Page No 65-75]

REFERENCE BOOKS: 1. P.R. Vittal, Business Mathematics, Margham Publications, 2004

2. S.P Rajagopalan, R. Sattanathan, Business Mathematics , Tata MC Graw Hill

Education, Private Limited, 2010

3. Ameet Kumar, N. Banerjee, Business Mathematics, BS Publication, 2012

4. Quazi Zameeruddin , V.K.Khanna , S.K. Bhambri, Business Mahtmatics, Vikas

publication,1999

Prepared by : N.Ganesh Moorthi Verified by : V.Madhan

Ass. Prof. Dept. of Maths Ass. Prof. Dept. of Maths

SEMESTER – II

PART – IV : FC – 2 * mwtpay; fy]tpa[k] kdpjchpika[k;



ghl nehf;fk; (Learning Objective) : fy]tpapd] cd]dj nehf]fj]ija[k] thH]tpay]

bewpfisa[k] fw]gpj]jy] – ehl]od] Rje]jpu nghuhl]l tuyhw]iw fw]gpj]J njrpa eydpy]

tpHpg]g[zh]ita[k] njrg]gw]iwa[k] Vw]gLj]Jjy] - ,e]jpa murpay] rl]lj]ija[k] kdpj

chpika[k] bjhpe]j ey]y Fokfdhf]Fjy].

myF – 1 (gh.nt - 6]) fy]tp–tiuaiu - fy]tpapd] nehf]fk]- thH]tpay] bewpfs] – FLk]g cwtpd] cd]djk]/

fyhr]rhuj]jpd] mtrpak]/ rKjhaj]jpy] jdp kdpjdpd] g']F/ KGikahf thGk]fiy.

myF - 2 (gh.nt - 6]) ,e;jpah Rje;jpu nghuhl;l tuyhW - fpHf;fpe;jpa fk;bgdp Ml;rp 1757 - 1858 - fk;bgdpapd;

td;Kiw bfhLikfs; - gphpl;o#; murpd; neuo Ml;rp - rpg;gha; fyfk; - ,e;jpah;fspd;

g[ul;rpg; nghuhl;lk; - $hypad; thyh ghQ; gLbfhiy - kf;fs; xj;JiHahik ,af;fk;.

Fwpg;g[ tiujy; : neU/ gnly;/ Rgh#; re;jpungh#;/ th.c.rp./ gfj]rp']

myF – 3 (gh.nt - 6]) ,e;jpa murpay; rl;lk; - njhw;wKk; mtrpaKk; - ,e;jpaf; Foa[hpik - rk chpik - Rje;jpu

chpik - fiy/ fy;tp chpik - brhj;Jhpik - ,e;jpad; xt;bthUthpd; mog;gilf;

flikfs;/ chpikfSk]/ rl]l']fSk].

myF – 4 (gh.nt - 6]) fhe]jpar]rpe]jidfs] - fhe]jpa[k] rj]jpahfpuf bfhs]ifa[k]/ rh]nthjak] – mh]j]jKk]

tpsf]fKk]/ khzth]fSf]F tpntfhde]jhpd] bewpfs]/ mg]Jy]fyhKk] khzth]fSk].

myF 5 (gh.nt - 6]) kdpjchpik–tiuaiu–kdpjchpikg] ghFghLfs] - thGk] chpik- rkj]jtchpik-

fyhr]rhugz]ghl]L chpik - murpay]/ bghUshjhuchpik-bgz]fs] chpik- FHe]ijfs]

chpik - bgz]fs] tij-bgz]qhpikfhf]Fk] mikg]g[fs] - kdpjchpikf] fHfk] -

ePjpkd]wk] - bgz]fs] chpikg] ghJfhg]g[.

khzth; bgWk; jpwd; (Learning Outcome) : fy]tpapd; Kf;fpaj;Jtj;ij mwpe;Jbfhs;Sjy;/ Rje;jpug;nghuhl;lj;jpd; kfj;Jtj;ij

czh;e;J bfhs;Sjy;/ ehl;od; rl;ljpl;l';fSf;F cl;gl;L/ cz;ikahd Fokfdhf

elf;f fw;Wf;bfhz;ldh;.

20

gapw]WbkhHp jkpH] kw]Wk] M']fpyk].

njh]t[[ bkhHp jkpH] my]yJ M']fpyk].

ghlE}y] mwtpay] fy]tpa[k] kdpj thH]tpaYk] _ ru!]tjp jpahfuh$h fy]Y}hp btspaPL . 2017

ghh;it E}y]fs]

1. bgz; tuyhWk; tpLjiyf;fhd nghuhl;lKk; - nguhrphpah;.g.R.re;jpughg[

Kidth; ,y.jpyftjp

ghujp g[j;jf epiyak;

421/ mz;zhrhiy/

njdhk;ngl;il/ brd;id -18.

Kjw;gjpg;g[ - 2011

2. kfhj;kh fhe;jp E}y;fs; - fhe;jp E}y; btspaPl;Lf; fHfk;

mfpk;rh jUkk; th;j;jkhdd; gjpg;gfk;

21/ ,uhkfpU#;zh bjU/

jpahfuha efh;/ brd;id - 17.

VHhk; gjpg;g[ -2014

3. ,e;jpa tpLjiyg; nghuhl;l tuyhW - lhf;lh; f.bt';fnlrd;

n$.n$.gg;spnfrd;!;

29/ fw;gf tpehafh; fhk;gpsf;!;/

nf.g[J}h;/ kJiu.

kWgjpg;g[ -2002.

4. KGikahf thGk; fiy - K.nrl;L

_ ru!]tjp jpahfuh$h fy]Y}hp

btspaPL . 2008.


SEMESTER – II

PART – IV : FC – 2 * VALUE EDUCATION AND HUMAN RIGHTS



Learning Objective: To teach the students the lofty ideals of education and the

importance of the values of life. UNIT-I (6 Hours) Education – Definition –The purpose of education – Important values of life – The excellence

of family and family relations – The significance and the necessity of culture – The role of

individual in a society – The art of complete life.

UNIT -II (6 Hours) History of Indian freedom struggle – East India Company and its rule in India 1757 -1858 – Its

unlawful practices and atrocities – Direct rule by British Government – Sepoy mutiny –

Indians revolt against British Raj – The massacre of Jallionwalah Bagh – Indians’ non-

cooperation movement.

Short notes: Pandit Jawaharlal Nehru, Patel, Subash Chandra Bose,V.O.Champarmpillai,

Baghat Sing.

UNIT -III (6 Hours)

Indian Constitution – The birth and the significance of Indian Constitution – Indian

citizenship – Equality of rights – The right to freedom – Right to arts, culture and education –

Right to property – Basic responsibilities of every Indian – The rights and the Acts concerned.

21

UNIT -IV (6 Hours)

Gandhian thoughts – Gandhi and his principle of Sathyagraha – Sarvodhaya – concept and

meaning – Swami Vivekananda and his teachings to the students – Dr. Abdul Kalam and the

students.

UNIT -V (6Hours)

Human rights – Definition – Classification of human rights – Rights to live – Rights to

Equality – Traditional and cultural rights – Social, political and economic rights – Rights of

women – Rights of children – Exploitation and cruelty to women – Organisation protecting

women’s rights – Human rights organisations – Courts of justice – Safety of women rights.

Learning Outcome: Students understood the importance of education, The greatness of

freedom struggle, constitution and human rights.

Medium of instruction : Tamil and English

Medium of Examination : Tamil and English

Reference:

Ethics of life and the Great Religions of the world

Publication of Sree SaraswathiThyagaraja College – 2016.

Reference Books:

1.Pen varalarum viduthalaikana poratamum - Pro.P.S.Santhirababu & Dr L.Thilagavathi

Bharathi Buthaga nilayam

421, Anna street, Thenampettai, Chennai -18.

Muthl pathippu - 2011.

2. Mahathma Gandhi Books - Gandhi Nool Vellietuk kalagam.

Agimsai Dharumam Varthamanan Pathippagam

21, Ramakrishna Street, Thiyagaraya Nagar, Chennai – 17, 7th Pathippu -2014

3. Inthiya viduthalai poratta varalaru - Dr K.Vengatesh

J.J.Publications, 29, Karpagavinayagar complex

K.Puthur, Madurai. Marupathippu - 2002.

4. Mulumaiyaga vazhum kalai - Dr.M.Setu

Sree SaraswathiThyagaraja College

Publication – 2008.


SEMESTER – II

Kdtsf;fiy nahfh jhs; II – ghlj;jpl;lk

Credit : 1 Course Code : N7BPA2P57

ghl nehf]fk] (Learning Objective) : :Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy]

Mfpatw]Wf]fhd mfj]jha]t[ gapw]rpfs] kw]Wk]nahfhrd']fs] fw]Wf]bfhLj][jy] . myF-I !]if nahfhtpd] vspaKiwclw]gapw]rp (12 Hours) 1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]

myF-II jtk] (12 Hours) 2.1 jtk] - tpsf]fk]- kdmiyr]RHy] ntfk] – tiffs]

2.2 !]ifapd] bghJ kw]Wk] rpwg]g[j]jt']fs]- Kf]fpaj]Jtk]

2.3 gapw]rpfs]- g[Utikajpahdk] - fUikajpahdk] -jz]LtlRj]jp- iycr]rpjpahdk]

myF-III vz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw (10 Hours) 3.1 epidthw]wy] gapw]rp-vz]zk] Muha]jy] gapw]rp

3.2 MirrPuikj]jy] gapw]rpKiw

myF-IV rpdk] jtpu]j]jy] –ftiyxHpj]jy] gapw]rp (10 Hours) 4.1 rpdk] jtph]]j]jy] gapw]rpKiw 4.2 ftiyxHpf]Fk] jpwk] - gapw]rp

22

myF – V Mrd']fs] (6 Hours) 5.1 Nupatzf]fk ] 5.2 jz]lhrdk] - rf]fuhrdk](gf]fthl]oy])

5.3 jpupnfhzhrdk] - t$]uhrdk] -gj]khrdk] 5.4 ehoRj]jp - Kj]jpiufs]

khzth; bgWk; jpwd; (Learning Outcome) : khzth;fs mfj]jha]t gapw]rpfs

kw]Wk] nahfhrd']fisf fw]Wf]bfhs;fpd;wdh;.

BOOKS REFERENCES 1. VspaKiw clw]gapw]rp-jj]Jt"hd pntjhj]jphpkfhp#p

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

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

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

5. jpUf]Fws] –lhf]lh] - $p.a[.nghg].

6. Sound Health through yoga-Dr.Chandrasekaran

7. Light on yoga-BKS.Iyenger Prepared By: Mrs.V.Amsaveni

Verified By: Dr.S.Rajalatha

Assistant Professor, Dept of Tamil HOD, Dept of Tamil

SEMESTER – III

PART – III : Core – 5 * FINANCIAL ACCOUNTING – III [Common for B.Com,

B.Com (PA), B.Com (ABA) Programmes]


Total Instruction Hours: 75 Learning Objective: To gain working knowledge on recording of business transactions to

different forms of organization in practical situations.

Prerequisite: Financial Accounting -II

UNIT – I (15 Hours) Partnership Accounts – division of profits – fixed and fluctuating capital – past adjustments-

guarantee of profits – Final accounts of Partnership firms- Admission of a Partner.

UNIT - II (15 Hours) Retirement of Partner - Calculation of Gaining Ratio- Revaluation of Assets and

Liabilities- Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only -

Settlement of Accounts - Retiring Partner‘s Loan Account with equal Installments only– Death

of Partner.

UNIT - III (15 Hours)

Dissolution of a firm – Insolvency of a partner or partners (Garner Vs Murray) -

Piecemeal Distribution

UNIT - IV (15 Hours) Sale of business to c Company - Conversion of Firm in to Company

UNIT - V (15 Hours) Farm Accounting - Hotel Accounting - Accounting for local self-government – rural and

urban.


Learning Outcome: To familiarize working knowledge on recording of business transactions

to different forms of organizations and their application to different practical situation.

TEXT BOOK 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai-600

017, 7th

Revised Edition 2015.

REFERENCE BOOKS 1. R.L.Gupta & M.Radhasamy, “Advanced Accountancy”, Sulthan & Chand Publications,

New Delhi, 13th

Edition, 2013.

2. Dr.M.A.Arulanandam&Dr.K.S.Raman,“Advanced Accountancy ”Himalaya Publications

New Delhi, 1st Edition, 2015.

23

3. M.C.Shukla, T.S.Grewal & S.C.Gupta, “Advanced Accounts”, Sultan & Chand Publications, New Delhi, 2013.

4. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New Delhi, Volume- I, 18

th Revised Edition, 2014

Prepared by: K.K.Manikandan Verified by: Dr.D.Padma

Assitant Professor – B.Com (ABA) HOD – B.Com (ABA) SEMESTER – III

PART – III: Core – 6 * COMPANY LAW [Common for B.Com (PA) B.Com (ABA) and B.Com (BPS) Programmes]

Credit : 4 Course Code : N7BPA3T72 Total Instruction Hours : 75 Learning Objective: To enlighten the student’s knowledge on Companies Act 2013 and related legal provisions. UNIT – I (15 Hours) Introduction of Companies Act 1956 – Highlights of Companies Act 2013 – Types and Formation of Companies – Certification of Incorporation – Commencement of Business – Memorandum of Association – Purpose – Alteration of Memorandum – Articles of Association – Contents – Alteration of Articles of Association – Relationship between Articles and Memorandum of Association. UNIT – II (15Hours) Prospectus – Definition and Contents – Deemed Prospectus – Misstatement in Prospectus – Doctrine of Ultra Vires –Doctrine of Indoor Management – Prevention and oppression of mismanagement – Offences and Penalties. UNIT – III (15 Hours) Key managerial Personnel – Directors – Qualifications and Powers – Duties and Liabilities – Appointment and Removal – Company Secretary – Qualifications – Appointment and Removal – Position of a Company Secretary – Duties and Liabilities of a Company Secretary. UNIT – IV (15 Hours) Company Meetings – Proxy – Quorum – Chairman – Duties of a Company Secretary regarding Company Meetings – Notice – Agenda –Minutes. UNIT – V (15 Hours) Corporate Winding up – Modes of Winding up – Compulsory Winding up by the Court – Voluntary Winding up – Corporate Governance and Corporate Social Responsibility. Learning Outcome: On successful completion of this course, the student should have working knowledge of the Company Laws TEXT BOOK: 1 . N.D.Kapoor, Elements of Company Law, Sultan Chand & Sons publications, New

Delhi, 29 th Edition 2013. REFERENCEBOOKS: 1. Taxman‟s Companies Act 2013 with rules, Taxman Publications (p) Ltd. 2. The Companies Act 2013, The Institute of Company Secretaries of India, Kluwer India (p

)Ltd. 3. C.L. Bagaril Asok. K, Company Law, Vikas Publishing House, 12

th Edition, 2013.

4. A Text Book of Company Law, M. C. Kuchhal, Mahavir Publications, Edition 2015. Prepared by Verified by

K.Loganathan, Assistant Professor Dr.C.Boopathi, HOD – B.Com (PA)

SEMESTER – III PART – III : Core – 7 * PRINCIPLES AND PRACTICES OF MARKETING

[Common for B.Com, B.Com (CA), B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit : 4 Course Code : N7BPA3T73

Total Instruction Hours: 50 Learning objective : To understand the nature of marketing management and digital marketing strategies.

24

UNIT – I (10 Hours) Marketing: Definition of Market and Marketing – Classification of Markets – Marketing and Selling – Objectives - Importance of Marketing –– Modern Marketing Concepts - Mass Marketing – Niche Marketing - Customer Relationship Marketing. UNIT – II (10 Hours) Marketing Mix – Product Mix –Meaning of Product – Product Life Cycle –Branding – Labelling – Price Mix – Importance – Pricing Objectives – Pricing strategies –Types of Pricing - Personal Selling and Sales Promotion – Importance of Channels of Distribution – Functions of middlemen.

UNIT – III (10 Hours) Buying Behaviour and Sales Forecasting: Buyer Behaviour- Determinants - Economic Model -

Psychological Model- Social and Culture influences on Buying Behaviour - Organizational

Buying Behaviour- Sales Forecasting- Uses, Roles and Methods of Sales Forecasting- Market

Segmentation- Consumer Protection Act 1986: Consumers Rights and Responsibilities,

Consumer Exploitation in India.

UNIT – IV : (10 Hours)

Digital Marketing - Introduction - Key terms and Concepts - Understanding Marketing

Strategy - The building blocks of Marketing Strategy - Crafting a digital marketing strategy.

Search Engine Optimisation (SEO) - Search Engine Friendly Website Structure - Benefits and

challenges. Online Advertising - Introduction - Online advertising objectives - Types of

display adverts - Getting ads online -Targeting and Optimising -Tracking - The future of online

advertising -advantages and challenges.

UNIT – V (10 Hours) Social Media Channels - Introduction - Social media channels - Social networking - Social

media marketing: Rules of engagement - Advantages and challenges. Email Marketing

:.Introduction - Email strategy and planning - Step-by-step process - Advantages and

challenges. Mobile Marketing - Introduction - the role of mobile in personal communication -

Mobile messaging channels - Advantages and challenges. Marketing Ethics: Social

Responsibilities in Marketing.

Note: 100% Theory only

Learning Outcome : On Successful completion of this Course, the students should have better

knowledge in marketing management and digital marketing strategies.

TEXT BOOK

1.R.S.N.Pillai & Bagavathi, Marketing Management, Sultan Chand & Co, New Delhi,2014.

2. Rob Stokes and the Minds of Quirk, eMarketing: The essential guide to marketing in a

digital world, Fifth Edition, Quirk eMarketing (Pty) Ltd.

REFERENCE BOOKS

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

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

Delhi. 2009.

3. Rajan Saxena, Marketing Management, Tata McGraw Hill Publishing Company Limited,

New Delhi. 2014

4. S.A.Sherlekar, Modern Marketing, Himalaya Publishing House, Mumbai. 2009

SEMESTER – III

PART – III : Allied – 3 * BUSINESS STATISTICS

[Common for BBA, B. Com (CA), B.Com (PA), B. Com (BPS), B.Com Programmes]



Learning Objective: To enable the students to acquire knowledge about statistical tools.

Prepared by: Dr.M.Selvarani Verified by: Dr.D.Padma

HoD – B.Com (BPS) HoD - B.Com (ABA)

25

UNIT I (15 Hours)

Measures of central Tendency – Mean, Median, Mode; HM, GM – problem.

UNIT II (15 Hours)

Measures of Dispersion: Range, M.D, Q.D, S.D, C.V, Measures of skewness – Pearson’s

coefficient of skewness, Bowley’s coefficient of skewness.

UNIT III (15 Hours)

Index numbers - Weighted and Unweighted Index numbers – Cost of living Index number -

Ideal index number – Laspeyre’s, Paasche’s, Fisher’s, Marshal – Edgeworth, Bowley’s,

Kelley’s index numbers.

UNIT IV (15 Hours)

Correlation: Definition -Types of correlation, Karl Pearson’s correlation – Rank correlation –

Definition - calculation of rank correlation coefficient, when ranks are not repeated.

UNIT V (15 Hours)

Regression: Definition - Regression coefficients – Regression lines – uses - simple problems.

Learning Outcome: On successful completion of the course the students will be able to apply

Correlation and Regression tools, to study trend analysis and to calculate various index

numbers.

TEXT BOOK:

1. P.A.Navaneethan, Business Mathematics and Statistics, Jai Publishers, May 2014.

Unit I Chapter 7 [Page No 159-183,190-263]

Unit II Chapter 8 [Page No 305-320,325 – 338, 360 -368,396-416]

Unit III Chapter 10 [Page No 444-462,467- 488]

Unit IV Chapter 12 [Page No 503-522]

Unit V Chapter 13 [Page No 540- 554,563 - 569]

REFERENCE BOOKS: 1. P.R. Vittal, Mathematical Statistics, Margham Publications , 2004.

2. Gupta S.C., Kapoor V.K., “Elements of Mathematical Statistics”, Sultan Chand &

Sons, New Delhi.

3. Gupta C.B, Vijay Gupta, “An introduction to Statistical Methods”, Vikas

publishing house private limited.

4. R.S.N.Pillai, Bagavathi, Statistics theory & Practice, S. Chand company PVT Ltd,

New Delhi , Reprint 2015.

Prepared by: S.Sasikala Verified by: T.MathiSujitha

Ass. Prof. Dept. of Maths Ass. Prof. Dept. of Maths

SEMESTER – III PART – IV : SBE – 1 * BUSINESS APPLICATION SOFTWARE Credit : 2

Course Code : N7BPA3P65 Total Instruction Hours: 75

Learning Objective: To enable the students to work with MS – Office and Tally MS WORD (15 Hours) 1. Type a Document and make Alignments 2. Prepare a Class Time Table 3. Prepare a Mail Merge for an Interview Call Letter MS EXCEL (15 Hours) 1. Develop the Students Mark List worksheet and Calculate Total, Average, Pass or Fail 2. Draw a Chart to illustrate Class Performance in the Semester

26

3. Use filter and sort option MS – POWER POINT (09 Hours) 1. Prepare a Presentation through templates 2. Draw a Organization Chart 3. Prepare department presentation for external expert MS – ACCESS (06 Hours) 1. Prepare a Students Database 2. Prepare an Inventory Database TALLY (30 Hours) 1. Creating a new Company 2. Create Voucher for a Company 3. Prepare Bank Reconciliation Statements 4. Prepare Final Account Learning Outcome: On Successful completion of the course, the students should be able to work in MS – Office and Tally Note: The Syllabus has 100 % Practical

SEMESTER – III \d]whk] gUtk;

PART IV – NME -1: BASIC TAMIL – I gFjp IV mog]gil jkpH] – I

Credits : 2 gFjp - IV jkpH] –I mog]gilj]jkpH;

Course Code : N73T56A

Total Instructional hours- 27

ghl nehf;fk; (Learning Objective) : jkpH; vGj;Jf;fspd; rpwg;g[/ jkpHh] gz]ghL kw]Wk]

,yf]fpa']fis mwpKfk] bra]jy]/ kly] vGjg] gapw]Wtpj]jy].

myF – I jkpH] vGj]Jfs] mwpKfk] (gh.nt:06)

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

myF – II jpiz/ghy]/ vz]/ ,lk]/ fhyk]/ xUik gd]ik/ (gh.nt:06)

Fwpy]/ beoy] ntWghL

myF – III bgah;r;brhy;/ tpidr;brhy; tiffs ; (gh.nt:03)

myF – IV epWj;jw; Fwpfs; - fhw;g[s;sp/ miug;g[s;sp/ (gh.nt:06)

Kw;Wg;g[s;sp/ tpag;g[f;Fwp/ tpdhf;Fwp

bra;jp thf;fpak;/ tpdh thf;fpak;/ czh;r;rp thf;fpak;

myF – V fij kw]Wk] ghly]fs] - bghUs] tpsf]fk] jUjy]. (gh.nt:06)

ghh;it E}y]fs]

1. g"]rje]jpuk] - Kidth;. Jiu Re;jnurd;

n$hjp yl;Rkp gg;spnf#d;!;

24-135 fw;gfk; mbtd;a[

ehd;fhk; bjU . brd;id – 28 . gjpg;g[ - 2006.

2. ey]y jkpH] - Kidth.; f. bts;sp kiy

tp$ah gjpg;gfk;

20/ ,uh$ tPjp nfhit – 1 gjpg;g[ - 2006.

3. jkpHpy; jtwpd;wp vGj/ ngr - ey;yh\h;.Kidth;.nfh.bghpaz;zd;

fw;f! Kj;jkpH; gjpg;gfk;

9 v nkf;kpy;yd; fhydp

e';if ey;Y}h;/ brd;id – 61.

gjpg;g[ -2006

4. ,dpa jkpH; gapw;rp E}y; - nfh.re;jpunyfh

g[j;jfk; -3 miyL gg;sp#h;!; gpiuntl; ypkpbll;

brd;id - 02. gjpg;g[ - 2008. brd;id – 14

Prepared by : Dr.M.Revathy


Ass. Prof. Dept. of Tamil Department HOD - Tamil

27

SEMESTER – III \d]whk] gUtk;

PART IV ADVANCED TAMIL - I gFjp IV rpwg]g[j] jkpH] –

Credit : 2 Course Code : N7BPA3T56B


ghl nehf;fk; (Learning Objective) : gy;ntW ,yf;fpa tot';fspd] tHpna thH]tpaiya[k] bkhHpapd] ,dpikiaa[k]

czh]j]Jjy].

myF – I ,f]fhy ,yf]fpa']fs] – g[Jf]ftpijfs] (gh.nt:06)

ckhgjp - bfhy]iyg]g[wj]J khJis

Fl]onutjp - mg]ghitg] gw]wpa ,ir

bjd]wy] - Ch]td

gpukps] - tz]zj]Jg] g{r]rpa[k] flYk]

fy]gdh - gwj]jy] mjd] Rje]jpuk]

myF – II rpw]wpyf]fpak] (gh.nt:03)

fyp']fj]Jg] guzp - nga]fisg]ghoaJ.

myF – III gf]jp ,yf]fpa']fs] (gh.nt:07)

ehad]khh] g[uhzk]

ekpee]jp ehadhh] g[uhzk].

Mz]lhs] – ehr]rpahh] jpUbkhHp

Mwhk] jpUbkhHp (Kjy] Ie]J ghly]fs])

myF – IV rpWfijj] bjhFg]g[ (gh.nt:06)

fp.th.$fd]ehjd] - kpl]lha]f]fhud]

mfpyd]] - Kjy] yl]rpak]

Nlhkzp - ehfyp']fkuk]

myF – V bkhHp bgah]g]g[/ mYtyff] foj']fs] (gh.nt:05)

ghh]it E}y]

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

fhyr;RtL gjpg;gfk;

669 - nf.gp.rhiy/ ehfh;nfhtpy; - 01

gjpg;g[ - 2007.

2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;



,uz;lhk; gjpg;g[ - 2004

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

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

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

4. bfh']Fnjh] thH]f]if - ,. ,uh$khh;j;jhz;ld;

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

67 - gPl;lh;!; rhiy . ,uhag;ngl;il/ brd;id -14.

Kjy; gjpg;g[ -2003

Prepared by : Dr.S.Dhandapani

Verified by: Dr.S.Rajalatha

Ass. Prof. Dept. of Tamil Department Dr.S.Rajalatha, HOD - Tamil

SEMESTER – I SEMESTER - III

NME – 1 * BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS I

Credit : 2 Course Code : N7BPA3T77-C

Total Instruction Hours: 27 Learning Objective: To prepare students for competitive examination and interviews

UNIT I (5 Hours)

Parts of Speech

28

UNIT II (5 Hours) Numbers

Case

Gender

UNIT III (5 Hours)

Voices

Narration , Degrees of Comparison

UNIT IV (5 Hours)

Precis Writing.Expansion of an Idea

Report Writing, Letter Writing

UNIT V (5 Hours)

Public Speaking

Group Discussion, Interview Etiquettes

Learning Outcome : On successful completion of the course, the students should have

acquired basic rules of English grammar which in turn help them in clearing through

competitive exams.

Text Book:

Basic English for Competitive Examinations, Department of English, Sree Saraswathi

Thyagaraja College, Pollachi, 2017.

Reference Book:

Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009

English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.

Prepared by : R.Vennila Nancy Christina Verfied By : K.Mahalakshmi

HoD Asst. Prof. English Ass. Prof. Dept. of English

SEMESTER – IV

PART – III : Core – 8 * CORPORATE ACCOUNTING – I [Common for B.Com,

B.Com (CA) and B.Com (PA) Programmes]



Learning objective: After the successful completion of the course the student should have a thorough knowledge

on the accounting practice prevailing in the corporate.


Shares- Meaning- Kinds of shares-Issue of Shares: At Par, At Premium, At Discount -

Forfeiture – Reissue. Underwriting of Shares.


Preference Shares-Redemption of Preference Shares - Debentures – Issue – Redemption:

Sinking Fund Method.


Final Accounts of Companies- Profit Prior to Incorporation-Provisions relating to preparation

of final accounts - Calculation of Managerial Remuneration.


Valuation of Goodwill: Need –Methods: Normal Profit Method, Super profit method,

Capitalization method. Valuation of Shares: Need- Methods of valuation: Net Asset Method,

Yield Method, and Fair Value Method.

UNIT - V (12 Hours) Liquidation of Companies - Statement of Affairs -Deficiency a/c – Liquidators Final Statement

of Accounts.

Note: Distribution of marks - 20% Theory, 80% Problem

29

Learning outcome: To enable the students to be aware on the Corporate Accounting in conformity with the

provision of the Companies Act.

Text Book:

1. T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th Edition,

Reprint 2014.

Reference Books:

1. 1.R.L.Gupta & Radhasamy, “Advanced Accounts”, M, Sulthan & Chand Publications,

16th Edition 2005, Reprint 2013.

2. Dr. M.A. Arulanandam & Dr. K.S. Raman, “Advanced Accountancy”, Himalayan

Publication, 2014.

3. Jain & Narang, “Advanced Accounting- II”, Kalyani Publications,16th Revised Edition,

Reprint 2013.

4. 4.P.C.Tulsian,”Corporate Accounting”, Tata McGraw-Hill Publishing Company

Limited, New Delhi 4th Edition 2012.

Prepared by Verified by

Dr.B.Mythili, Associate Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)

SEMESTER – IV PART – III : Core – 9 * BANKING THEORY LAW AND PRACTICE [Common for

B.Com, B.Com (CA), B.Com (PA) and B.Com (ABA) Programmes] Credit : 4 Course Code : N7BPA4T72

Total Instruction Hours: 60 Learning objective: To provide good understanding on the role of banking, its role in the development of economy and core banking services. UNIT I (12 Hours) Introduction to banking – Types of Banks – Functions of Banks - Banking Regulations Act, 1949 – Reserve Bank of India (RBI): Evolution – Organisational structure of RBI – Functions of RBI – Credit Creations of RBI – Credit Control Measures – Monetary Policy and its objectives - Relationship between RBI and Commercial Banks. UNIT II (12 Hours) Definition of banker and customer – Relationship between Banker and customer – Legal frame work – termination of relationship – Garnishee Order – Bankers Right of Lien– General procedure for opening a savings, current and fixed deposit Account – Special types of customers. UNIT III (12 Hours) Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its kinds – Crossing, Endorsement, Material Alteration – Collection and payment of Cheque – Refusal or bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties involved – Difference between Bill and Cheque. UNIT IV (12 Hours) Loans and Advances – Principles of Sound Lending - Non Performing Assets (NPA) – Definition and Meaning – Types of NPAs - Causes – Remedies – Basel Banking Norms – Basel I, Basel II and Basel III. UNIT V (12 Hours) Banking Sector Reforms in India: Recommendations of Narasimham Committee (Phase-I) - Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross Settlement (RTGS) System, Negotiated Dealing System (NDS), Centralized Funds Management System (CFMS), National Financial Switch (NFS), and Inter Bank Funds Transfer Processor (IFTP) – Immediate Payment Service (IMPS).

30

Learning outcome: After the successful completion of the course, the students should have the thorough knowledge on the current banking systems. TEXT BOOK 1. 1.E.Gordon & K. Natrajan Banking Theory, Law & Practice, Himalaya Publishing House,

Mumbai, 24th

revised edition, 2015. REFERENCE BOOKS 1. G.S.Popli and Anuradha Jain, “Principles and Systems of Banking”, PHI Learning Private

Limited, New Delhi, 2016. 2. 2.K.P.M. Sundaram and P.N.Varshney, Banking Law and Practice, Sultan Chand & Sons

Publishing House, New Delhi, 18th

edition 2014. 3. Indian Institute of Banking and Finance, “Principles & Practice of Banking” Macmillan

Publishers India Private Ltd., Chennai, 2016. 4. 4..K.C.Shekar, Lekshmy Shekar, Banking theory and Practice, Vikas Publishing House

Pvt.Ltd., 20th

edition, 2007. Prepared by Verified by

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

SEMESTER – IV

PART – III : Core – 10 * FINANCIAL MANAGEMENT

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



Learning objective To equip the students with the knowledge of the financial management techniques and

methods of financial planning.

UNIT: I (15 Hours) Nature & scope of financial management – profit maximization- wealth maximization-

functions of finance-relationship between risk & return- time value of money. (Theory Only)

UNIT: II (15 Hours) Cost of capital meaning & importance-cost of debt, preference, equity and retained earnings-

weighted average cost of capital-capital budgeting- techniques-NPV-payback period-ARR-

IRR-Profitability Index Method - capital rationing.

UNIT: III (15 Hours) Operating & financial leverage-measurement of leverage-effect of operating and financial

leverage on profits-capital structure theories-net income approach-net operating income

approach-MM theories-determining capital structure in practice.

UNIT: IV (15 Hours) Dividend theories and policies-issues in dividend decision, Walters‘s models, MM hypothesis,

dividend & uncertainty, relevance of dividend, dividend policy and forms. Working capital:

Meaning – Classification - Merits and Limitations - Factors determining Working Capital.

UNIT: V (15 Hours) Estimation of Working Capital Requirement - Accounts receivable and inventory management

- Cash Management.

(Question paper covers 60 % Theory and 40% problems)

Learning outcome On successful completion of the course, the students are expected to apply efficiently the

financial management tools for effective financial decision-making.

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

(India) Pvt. Ltd., New Delhi, 6 th edition 2014.

31

REFERENCE BOOKS 1. Sharma R K. Shashi K Gupta, Financial Management Theory and Practice, Kalyani

Publishers, 8th edition, 2014.

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

edition, 2015.

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

Pvt. Ltd., New Delhi, 7 th edition, 2015.

4. P.Periasamy, Financial Management, McGraw Hill Education (India) Pvt. Ltd., New Delhi,

3rd edition, 2011


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

SEMESTER – IV PART – III : Allied – 4 * OPERATIONS RESEARCH

Credit : 5 Course Code : N7BPA4T64 Total Instruction Hours: 75

Learning Objectives: To teach the students about the Industrial applications of Operations Research. UNIT I (15 Hours) Definition of OR - Characteristics of OR - Scope of OR - Uses and limitations of OR - Linear Programming Problem: Introduction - Mathematical formulation of the problem -Graphical method of solving LPP. UNIT II (15 Hours) The Transportation problem: Introduction-Mathematical formulation-finding initial basic feasible solution by NWCR, VAM only- MODI’S method of finding optimal solution (Non-degenerate problems only). The Assignment problem: Introduction - Mathematical formulation - Hungarian Assignment method UNIT III (15 Hours) Queuing Theory: Introduction - Queuing system - Characteristics of queuing system -Kendal’s Notation - Classifications of queues - Problems in (M/M/1) : (/FIFO); (Derivations not included) UNIT IV (15 Hours) Game Theory: Introduction - Two person zero sum game - The Maximin - Minimax principle - saddle point - problems - Pure and Mixed games - Solution of 2 x 2 games - Graphical solution of (2 x n) and (m x 2) games. UNITV (15 Hours) Network scheduling by PERT & CPM - Introduction - Network and basic components -Rules of network construction - Time calculation in networks - CPM, PERT calculations. Note: Problems - 80%, Theory - 20% (Derivations may be omitted for all units). Learning Outcome: After the completion of the course the students will be able to solve problems on LPP models, Transportation model, Assignment model, Queuing model, PERT& CPM Models. TEXT BOOK:

1. Kanti swarup, P. K. Gupta, Man Mohan, Operations Research, S.Chand & Sons Education Publications, New Delhi, 2008 Unit I : Chapter 1, 2, 3 [Page No 25-29, 39-62,65-73] Unit II: Chapter 10, 11 [Page No 245-248,253-266,295,296,298-317] Unit III: Chapter 21 [Page No 589-592,596,597-607] Unit IV: Chapter 17 [Page No 443-457] Unit V: Chapter 25 [Page No 763-764,765-767,771-793]

REFERENCE BOOKS: 1. Premkumar gupta, D.S.Hira, Operations Research, S.Chand & Sons Education,2008. 2. Hamdy A. Taha, An Introduction to Operations Research-Pearson’s Education, 2007. 3. J.K. Sharma, Operations Research-Theory of application, Macmillan India Ltd, 2004.

32

4. Frederick & Hillies, Gerald I.Lieberman, Operations Research, Tata Magraw – Hill Publications company, 2009.

Prepared by : R.D.Beulah Verified by : V.Madhan

Asst. Prof. Dept. Maths Asst. Prof. Dept. Maths SEMESTER – IV

PART – IV : SBE – 2 * INVESTMENT AND PORTFOLIO MANAGEMENT Credit : 2 Course Code : N7BPA4T75

Total Instruction Hours: 40 Learning Objective: On successful completion of the course the students should have a better understanding about the investment anal ysis and portfolio management. UNIT – I (08 Hours) Introduction to Investment and Securities – Investment Planning –Steps involved in Planning Process – Investment Objectives and Constraints - Risk and Return –Power of Compounding. UNIT – II (08 Hours) Investment Alternatives – Bonds – Types and Features – Debentures – Types and Features – Eqyity Shares – Preference Shares – Company Deposits and its Features - Gold and Silver – Real Estates – National Savings Scheme – Mutual Funds – Classifications and Features – Systematic Investment Plan (SIP) and its Types. UNIT – III (08 Hours) Security Markets and their Features - Primary and Secondary markets in India – BSE, NSE, SEBI – its functions – Book Building its Process – Listing and its Advantages - Types of order at BSE and NSE – NSDL and its Functions. UNIT – IV (08 Hours) Sources of financial Informations – Fundamental Analysis – Economic, Industry and Company Anal ysis – Basic concepts of Technical Analysis – Dow Theory. UNIT – V (08 Hours) Portfolio Analysis – Markowitz model – Sharpe Index model - Jenson’s model – Portfolio Evaluation – Portfolio Revision. Note: The syllabus will have 20% problems and 80% Theory. Learning Outcome: On successful completion of the course the students are expected to acquire diagnostic, analytical and decision making skills related to investments in various securities TEXT BOOK: 1. Security Anal ysis and Portfolio Management, Punithavathy Pandian, , Vikas Publishing

House Private Ltd., 2nd

Edition(2013) REFERENCE BOOKS: 1. Investment Analysis and Portfolio Management, M.Ranganatham and R.Madhumathi, 2. Pearson Education (Pvt) Ltd., New Delhi. Edition (2009).

3. Security Anal ysis and Portfolio Management, S.Kevin, Prentice-Hall of India Private Ltd., New Delhi.11

th adition (2012)

4. Security Anal ysis and Portfolio Management, V.A.Avadhani, Himalaya Publishing House, 9

th Revised Edition, 2013.

5. Investment Management, Preeti Singh, Himalaya Publishing House, Edition (2015). Prepared by Verified by

K.Loganathan, Assitant Professor Dr.C.Boopathi, HOD – B.Com (PA)

SEMESTER – IV

PART – IV : SBE – 3 * CORPORATE COMPLIANCE MANAGEMENT


Total Instruction Hours: 40 Learning objective: To provide thorough understanding and appreciation of composite

legal due diligence in regard to certain corporate activities

33


Nature, objectives, significance and scope of due diligence; steps in the process of due

diligence. Areas of Due Diligence - Initial Public Offer (IPO), Follow-on Public Offer (FPO),

Rights issue, Employees Stock Option Plans (ESOPs), Preferential Allotment


Equity shares with differential rights - Issue of debt (both long term & short term) such as

debentures, bonds, warrants etc. Equity shares with preferential rights


Compliance Management Concept and significance; systems approach to compliance

management; process of establishment of compliance management system; compliance in

letter and spirit


Secretarial Audit Need, objectives and scope; process; periodicity and format for secretarial

audit report; check-list under various corporate laws; share transfer audit; compliance

certificate


Search / Status Reports Importance, scope; verification of documents relating to charges;

requirements of financial institutions and corporate lenders; preparation of report

Learning outcome: To provide expert knowledge about the Corporate

Compliance

Note: 100% Theory only

TEXT BOOK: 1. Capital Market in India E.Gordon & K. Natarajan, Himalaya Publishing ( 2000).

REFERENCE BOOKS: 1. Guide to Indian Capital Market Sanjeev Aggarwal Bharat Law House

2. SEBI Practice Manual V.L.Iyer Taxman

3. Allied Service SEBI – Law, Practice & Procedure S.Suryanarayanan & V.Varadarajan

4. Commercial Law Publishers (2003)


R.Jayachitra, Assistant Professor Dr.C.Boopathi, HOD – B.Com (PA)

SEMESTER – IV ehd]fhk] gUtk

PART IV – NME – 2 * BASIC TAMIL – II gFjp IV mog]gil jkpH] – II

Credit : 2 Course Code : N7BPA4T57A


ghl nehf;fk; (Learning Objective) : jkpH; vGj;Jf;fspd; rpwg;g[ jkpHh gz]ghLkw]Wk]

,yf]fpa']fismwpKfk bra]jy]/ kly vGjg] gapw]Wtpj]jy].

myF – I brhw]bghUs] tpsf]fk]. (gh.nt:05)

kyh]fs]/ fha]fs]/ Ritfs]/gH']fs]/

cly] cWg]g[fs].

myF – II brhw]bwhlh] tpsf]fk]. (gh.nt:04)

(KJbkhHp/ mwp"h]fspd] bjhlh]fs]/ ,yf]fpa thpfs]/ cUtf']fs])

myF – III jkpHh] gz]ghL (gh.nt:06)

tpHhf]fs]/ rl']Ffs]/ ehl]Lg]g[wg; gHf]ftHf]f']fs] mwpKfk].

myF – IV jkpH] bra]a[s] ghly]fs] kdg]ghlk] bra]jy] (gh.nt:06)

Mj]jpr]No/ bfhd]iw nte]jd]/ ghujpahh].

myF – V fojk] vGJjy]/ tpy']Ffs] gwitfs] (gh.nt:06)

Fwpj]J khzth]fis vGj itj]jy].

khzth; bgWk; jpwd; (Learning Outcome) : vGj;Jf;fisg; gw;wpa mwpKfKk; brhw;fis vGJtjw;Fk; ngRtjw;Fk;

fw;Wf;bfhs;fpd;wdh;. jkpHh;fspd; gz;ghL/ ,yf;fpa';fis mwpe;Jbfhs;fpd;wdh;.

34

ghh]it E}y]

1. ,yf]fpa tuyhW - nrhk . ,stuR

kzpthrfh; gjpg;gfk;

8-7 rp';fh; bjU

ghhp Kid / brd;id - 8

Mwhk;gjpg;g[ - 2007

2. ghujpahh; ftpijfs; - ghujpahh;

_ ,e;J gg;spnfrd;!]

100/ bfdhy; g']f] nuhL

fpHf;F rp.I.o.efh; / brd;id - 35

13-Mk; gjpg;g[ -2011

3. gjpbdz; fPH;f;fzf;F

E}y;fs; - bjhFg;g[ E}y] - th;;j;jkhdd; gjpg;gfk;

V.Mh;.Mh;. fhk;g;bsf;!;

141/ c!;khd; rhiy/

jpahfuha efh; / brd;id - 17

,uz;lhk; gjpg;g[ - 1999.

4. ePjp E}y; fH";rpak; - bfhw;wit btspaPL

4/2 Re;juk; bjU

jpahfuhah; efh;/ brd;id -17

Kjw;gjpg;g[ - 2014.

5. ehl;Lg;g[w ,ay; Ma;t[ - lhf;lh; R.rf;jpnty;

kzpthrfh; gjpg;gfk;

31/ rp';fh; bjU/ ghhpKid/

brd;id - 108

Kjw;gjpg;g[ - 1983.

Prepared by : Dr.M.Revathy


Asss. Prof. Dept. of Tamil HOD - Tamil

SEMESTER – IV ehdfhk] gUtk;

PART IV – NME – 2 * ADVANCED TAMIL - II gFjp IV rpwg]g[j] jkpH] – II

Credits : 2 ]]] Course Code : N74T57B

Total Instructional hours- 27

ghl nehf;fk; (Learning Objective) : gy;ntW ,yf;fpa tot';fspd] tHpna

thH]tpaiya[k] bkhHpapd ,dpikiaa[k czh]j]Jjy].

myF – I r']f ,yf]fpak; – mfk]] (gh.nt:05)

ew]wpiz - tpy]yhg]g{tpd] - Re]juj]jdhh]

fypj]bjhif - Rlh]j]bjhO,* nfsha]* - fgpyh;

mfehD}W - md]dha] thHp - j']fhy] Klf]bfhw]wdhh]

myF – II r']f ,yf]fpak; – g[wehD}W (gh.nt:04)

< vd ,uj]jy] - fiHjpd]ahidahh]

<d]W g[we]jUjy] - \jpd] Ky]iy bghd]Koahh]

myF – III rpyg]gjpfhuk] - fl]Liu fhij (gh.nt:06)

myF – IV ciueil E}y] - tz]zjhrd] -mfk] g[wk] (gh.nt:06)

(njh]e]j ehd;F fl]Liufs])

C"]ry] kdR

fw]wJ kdk]

,aw]if kfue]j']fs]

ee]jpah tl]lr] broapd] k"]rs] ,iy

myF – V bghJf]fl]Liufs] (gh.nt:06)

khzth]fs] bfhz]lhoa tpHh Fwpj]J mth]fis vGj itj]jy].

khzth; bgWk; jpwd; (Learning Outcome) : r';ffhyk; Kjy; ,f;fhyk; tiuapyhd ,yf;fpa';fs; tHpna bkhHpapd; ,dpik kw;Wk;

thH;tpay; jd;ik fisa[k; cah;e;J bfhs;fpd;wdh;.

35

ghh]it E}y]

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

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

2. r']f ,yf;fpaj; bjhFg;g[f;fs; - epa{ br";Rhp g[f; Qt[!;



,uz;lhk; gjpg;g[ - 2004

3. jkpH;f;fhg;gpa';fs; - fp.th. $fe;ehjd;

Ky;iy epiyak; 9/ ghujp efh; Kjy; bjU

jpahfuha efh; brd;id – 600 017

Kjw;gjpg;g[ 2012

4. Tj;Jk; rpyk;g[k; - Kidth;. m.mwpt[ek;gp

rpj;jpuk; btspaPL

15/fiythzp efh; ,yhRg; ngl;il

g[Jr;nrhp – 605 008 ,uz;lhk; gjpg;g[ - 2009.

Prepared by : Dr.S.Dhandapani


Ass. Prof Dept. of Tamil HOD - Tamil

SEMESTER - IV PART IV – NME – 2 * BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS II

Credit : 2 Course Code : N7BPA4T77- Total Instruction Hours: 27

Learning Objective : To prepare students for competitive examination with basic grammar knowledge. UNIT I (5 Hours) Concord (Subject Verb Agreement) Articles Synonyms -Antonyms UNIT II (5 Hours) Tenses Common Errors Idioms and phrases UNIT III (5 Hours) Kinds of Sentence (transformation) Classification of Sentences (simple, complex, compound) Rearrange the Sentences Improvement of Sentences UNIT IV (5 Hours) One word substitution Selection of mis spelt /Correctly spelt words Odd word out UNIT V (5 Hours)

Comprehension

Cloze test

Learning Outcome : On successful completion of the course, the students to be in the comfort

level of spoken, written and also assist the students to avoid error in writing

Text Book:

Basic English for Competitive Examinations, Department of English, Sree Saraswathi


Reference Book:

Facets of English Grammar, R.N.Shukla& N.M.Nigam, Macmillan, 2009

English For Competitive Examinations, R.P.Bhatnagar& Rajul Bhargava, Macmillan, 2007.

Prepared by : R.Vennila Nancy Christina Verified By: K.Mahalakshmi

HoD – English Ass. Prof. Dept. of English

36

SEMESTER – IV

PART – IV : Extra Credit * MATHEMATICS FOR COMPETITIVE EXAMINATIONS

[Common for all UG students]


Total Instruction Hours: 50 Learning Objective: To train the students on quantitative aptitude and verbal reasoning.

UNIT I (10 Hours)

Analogy

Coding and Decoding

Direction Sense Test

UNIT II (10 Hours)

Blood Relations

Logical Reasoning

UNIT III (10 Hours)

Average

Problems on Numbers

Problems on Ages

UNIT IV (10 Hours)

Percentages

Ratio and Proportion

Profit and Loss

UNIT V (10 Hours)

Time & Work

Time and Distance

Learning Outcome: After the completion of the course the student will gain confidence and

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

Text Book:

“Mathematics for Competitive Examinations”, Department of Mathematics, Sree Saraswathi


Reference Books:

1. R.S. Aggarwal, A Modern Approach to Verbal and Non-Verbal Reasoning, S. Chand &

Company Ltd, 2011 Edition, New Delhi (For units I & II only).

2. R.S. Aggarwal, Quantitative Aptitude for Competitive Examinations, S. Chand &

Company Ltd, 2012 Edition, New Delhi(For units III, IV, V).

3. B. S. Sijwali, Quantitative Aptitude, Arihand Publications (India) PVT LTD, 2007.

4. Abhijit Guha, Quantitative Aptitude for Competitive Examinations, McGraw Hill

Companies, 2006.

Calculation of Exclusive Internal Marks For “Mathematics For Competitive

Examinations” For All UG Programmes

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

b) Model Examination – For a maximum of 50 marks

c) Assignment marks – For a maximum of 05 marks

d) Attendance marks – For a maximum of 10 marks

e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100 marks

Prepared by : M.Thangamani , R.Chitradevi &

R.D.Beulah

Verified by : R.Senthil Amutha

Ass. Prof. Dept. of Maths HoD of Maths

37

SEMESTER – V

PART – III : Core – 11 * CORPORATE ACCOUNTING – II

[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes]


Total Instruction Hours: 60 Learning objective: After the successful completion of the course the student should have a

thorough knowledge on the Advanced Accounting Practice prevailing in the Corporate.

Pre-requisite: Corporate Accounting -I


Amalgamation – Meaning-Types of Amalgamation: Amalgamation in the nature of merger,

Amalgamation in nature of purchase - Absorption-Internal and External Reconstruction


Holding Company Accounts - Consolidation of Balance Sheets with treatment of Mutual

Owings, Contingent Liability, Unrealized Profit, Revaluation of Assets, Bonus issue and

payment of dividend (Inter Company Holdings and owings excluded).


Banking Company Accounts - Preparation of Profit and Loss Account and Balance Sheet

(New format only) - Rebate on Bills Discounted - Classification of Advances -

Classification of Investments.


Insurance Company accounts: Life Insurance and General Insurance - Under IRDA Act 2000


Statements of Accounts for Electricity Companies – Treatment of Repairs and Renewals -

Accounting Standards – Financial Reporting Practice (Theoretical Aspects)

Note: Distribution of marks - Theory - 20% Problems - 80%

Learning outcome: To enable the students to be aware on the Advanced Corporate

Accounting in conformity with the provision of the Companies Act.

Text Book:

1.T.S.Reddy & Murthy.A, “Corporate Accounting”, Margham Publications, 6th

Edition, Reprint 2014.

Reference Books:

1. Gupta R.L. & Radhaswamy M., “Corporate Accounts Theory Method and

Application”, Sultan Chand & Co., New Delhi, 13th Revised Edition 2006.

2. Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy”, Part-I”, Himalaya

Publications, New Delhi, 2010.

3. P.C.Tulsian, “Corporate Accounting”, Tata McGraw-Hill Publishing Company Limited,

New Delhi 4th Edition 2012.

4. S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi,

Vol 1, 18th Edition, 2013.

SEMESTER – V

PART – III : Core – 12 * COST ACCOUNTING

[Common for B.Com, B.Com (CA), B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit : 4 Course Code : N7BPA5T72

Total Instruction Hours: 60 Learning Objective: To gain comprehensive understanding of aspects relating to Cost Accounting and their application by way of solving problems. UNIT – I (12 Hours) Cost Accounting-Meaning and Definition- Objectives –Difference between Financial and Cost

Prepared by : Dr.B.Mythili Verified by Dr.N.Chitra

Associate Professor- B.Com(CA) HOD- B.Com(CA)

38

Accounting – Relationship with Management Accounting and Cost Accounting - Elements of Costing- Cost Concepts and Classifications - Elements of Cost – Preparation of Cost Sheet – Tender and quotations

UNIT – II (15 Hours) Material Control – Meaning – objectives – Essentials – Advantages - Economic Order Quantity (EOQ) – Perpetual Inventory System – Level of Stocks – Reorder level - Maximum Level - Minimum Level – Average Stock Level – Danger Level – Pricing of materials issues - FIFO – LIFO – Simple Average – Weighted Average –– Transfer Price Costing – Activity based Costing.

UNIT – III (15 Hours) Labour Cost - Computation and control of labour – Labour Turn over – Separation Method – Replacement Method – Flux Method – Remuneration and incentives – Time rate and Piece rate System – Premium and Bonus Plan. Idle Time – Over Time – Merit Rating – Time and Motion Study UNIT – IV (15 Hours) Overheads - Meaning and Classification of Overheads – Allocation and Apportionment of Overheads-Primary and secondary distribution of overheads – Repeated distribution method Simultaneous equation method- Step ladder method - Reconciliation of Cost and Financial Accounting UNIT – V (15 Hours) Process Costing – Meaning - Definition – Advantages and Disadvantages of Process costing - Process Losses – Normal Loss – Abnormal Loss – Abnormal Gain–. Inter Process Profits - Contract Costing – Service Costing for Transports. Note: The Syllabus will have 40 % Theory and 60 % Problems. Learning Outcome: On successful completion of the course the student should have a thorough knowledge on the cost accounting principles and Practice TEXT BOOK: 1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers. 7

th

Edition 2014 REFERENCE BOOKS: 1. S.P.Jain, K.L. Narang, Cost Accounting, Kalyani Publishers. Edition - 2013. 2. B.S.Kanna, I.M. Pandey, G.K. Ahuja, M.N.Arora, Practical Costing, Sultan Chand &Sons.

Edition 2009. 3. T.S.Reddy and Dr.Y.Hari Prasad Reddy, “Costl Accounting”, Margham Publications,

Chennai-600 017, 7th

Revised Edition 2007 4. Bhattacharya “ Principles and practices of Cost Accounting” PHI Publications, Third

Edition, 2010

SEMESTER – V PART – III : Core – 13 * INCOME TAX LAW AND PRACTICE– I

[Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com (BPS) Programmes] Credit : 5 Course Code : N7BPA5T73

Total Instruction Hours: 75 Learning Objective: To impart the knowledge about income tax law and practices in India UNIT – I (15 Hours) Taxes- Meaning- Types – Direct Taxes and Indirect Taxes - Merits and Demerits of Direct Taxes. Conceptual Frame Work of Income Tax in India- Important Definitions underthe Income Tax Act 1961- Assessee – Types of Assessee - Persons – Income - Agricultural Income - Assessment Year - Previous Year – Residential status – Scope of total Income - Exempted Incomes . UNIT – II (15 Hours) Computation of Income under the Head Salary - Allowances - Perquisites - Profit in lieu of

Prepared by : P. SenthilKumar Verified by Dr.I.SIDDIQ

Associate Professor- B.Com HOD- B.Com

39

salary. Computation of Income under the Head House Property: Basis of Charge – Computation of House Property Income. UNIT – III (15 Hours) Computation of Income under the Business and Profession: Basis of Charge of Business Income- Problem on Computation of Business Income- Income from Profession-Basis of Charge UNIT – IV (12 Hours) Computation of Income under the Head Capital Gains: Meaning and Definition of Capital Gain- Basis of Charge- Concepts and Meaning of Capital Asset - Transfer - Consideration - Various Modes of Acquisition of Capital Asset - Kinds of Capital Gain – Long Term and Short Term- Taxation of Capital Gains .Income from Other Sources: Dividend- Interest on Securities including Grossing Up – Family Pension – Bank Interest- Casual Income- Lottery Winning, Race Winning. UNIT –V (12 Hours) Set off and carry forward of losses –Computation of Gross total income - Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G. Distribution of Marks: 40% Theory and 60 % Problems Learning Outcome:On the Completion of the Course, he students should be able to compute the tax liability of an individual TEXT BOOK: 1. V.P Gaur & D.B Narang, “ Income Tax –Law & Practice”, Kalyani Publishers, Punjab- 141008–* Relevant Assessment Year. REFERENCES BOOKS 2. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,*Relevant

Assessment Year. 2. 2.Dr. H.C.Mehrotra & Dr. S.P. Goyal, “Direct Taxes law & Practice”, Sahitya Bhawan.

Publications, Agra. * Relevant Assessment Year. 3. 3.Vinod Singnia, “Income tax law and practice” Taxman Publications, New Delhi,*

Relevant Assessment Year. 4. 4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice” Vishwa Publication,New Delhi *

Relevant Assessment Year.

SEMESTER – V

PART – III : Elective – A1 * INDIA’S FOREIGN TRADE AND LEGISLATION




Learning Objective: To impart the knowledge about Foreign Trade and Legislation practices

in India

UNIT – I (15 Hours) India‘s foreign trade: Trade policy of India-History of Trade control in India - Foreign trade

after Independence –Developments since Independence – Composition of India`s Export

Trade-Direction of India`s Foreign Trade Analysis- Highlights of Foreign trade Policy 2015-

2020.


Legal aspects for Exports: form and contents of export contract-Essential factors in

contract of export sales- Indian laws to Export Trade.

UNIT – III (15 Hours) Exchange control –Objectives of Exchange control-Methods of Exchange control: Direct

methods, indirect methods- FEMA ACT 1999- Components of Foreign Exchange Market-

Prepared by : Dr.I.Siddiq Verified by Dr.D. Padma

Associate Professor- B.Com HOD- B.Com ABA

40

participants of the Exchange Market in India-Factors causing fluctuations in exchange rates-

UNIT – IV (15 Hours) Technology import contract – Technology Policy and environment – Selection and transfer

issues – Law for protection of Intellectual Property Rights, Patents, Trademarks, etc.,

UNIT – V (15 Hours) Law of product liability – Laws relating to customs practices and procedures – settlement of

International Trade disputes – Carriage of goods by sea, air and over road.

Learning Outcome: On successful completion of this course, the student should be well

versed in the fundamental concepts of India‘s Foreign Trade and Legislation

TEXT BOOKS 1. Francis Cherunilum, International Trade and Export Management, Himalaya Publishing

House Private Limited, Mumbai, India. Edition – 2010

REFERENCE BOOKS 1. Kathiresan and Radha, Export Management, Prasanna Publishers, Chennai, 3rd edition

2. M. L. Varma, International Trade Vikas Publishing House Pvt. Ltd, New Delhi – 110 055

3. T.A.S Balagopal Export Management, Himalaya Publishing Houses, Mumbai 22nd

edition,

2014

4. Raj Agarwal “Indian Foreign Trade” Excel Books – New Delhi 1st Edition, 2005

Prepared by: V.Suresh Kumar Verified by: Dr.I.SIDDIQ

Assitant Professor - B.Com HOD – B.Com

SEMESTER – V

PART – III : Elective – B1 * MANAGEMENT INFORMATION SYSTEM


Credit : 5 Course Code : N7BPA5T54B

Total Instruction Hours: 75 Learning objective: To know the Integration of Business Information through Computers. UNIT-I (15 Hours) Management Information System : Meaning – Features – Characteristics of a system - Types of System - Requisites of an effective MIS –MIS Model – Components –Subsystems of an MIS – Role and Importance – Limitation of MIS. UNIT-II (15 Hours) Corporate Planning for MIS – Growth of MIS in an Organization- System Concepts – Elements of a System-–Categories of Information System – System Development Life Cycle – System Enhancement. UNIT -III (15 Hours) Information Systems in Business and Management: Transaction Processing System:Information Repeating and Executive Information System. UNIT- IV (15 Hours) Database Management Systems – Conceptual Presentation – Client Server Architectures Networks UNIT -V (15 Hours) Functional Management Information System: Financial – Accounting – Marketing- Production – Human resource. Learning outcome: After the successful completion of the course the student must be aware of utilization of business information for decision making. Text Book: 1. Aman Jindal, “Management Information System”, Kalyani Publishers, New Delhi, 2007. Reference Book: 1. Gorden B. Davis & Margrethe H. Olson, “Management Information System”,

Tata-Mc Graw – Hill Education Pvt.Ltd, New Delhi, 2nd Edition 2011.

41

2. P.Mohan, “Management Information System”Himalaya Publishing House,New Delhi, 2nd Edition 2013.

3. Laudon Kenneth C Laudon Jane P, “Management Information System” Pearson Publishers, New Delhi, 2nd Edition 2013.

4. Schultheis Robert – “Management Information System” Mc Graw Hill education (India) Pvt Ltd, 1st Edition 2013.


M.Vijayakumar, Assistant Professor- B.Com(CA) Dr.N.Chitra, HOD- B.Com(CA)

SEMESTER – V PART – III : Elective – C1 * BRAND MANAGEMENT

[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5 Course Code : N7BPA5T54C

Total Instruction Hours: 75 Learning Objective: To teach the importance of brand and its impacts among the customers, UNIT – I (15 Hours) Introduction- Basic understanding of brands – concepts and process – significance of a brand – brand mark and trade mark – different types of brands – family brand, individual brand, private brand – selecting a brand name – functions of a brand – branding decisions – influencing factors. UNIT – II (15 Hours) Brand Associations: Brand vision – brand ambassadors– brand as a personality, as trading asset, Brand extension – brand positioning – Brand image building UNIT – III (15 Hours) Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes – brand equity – role of brand manager – Relationship with Manufacturing - marketing- finance - purchase and R & D – brand audit UNIT – IV (15 Hours) Leveraging brands – Brand extensions, extendibility, merits and demerits – Line extensions, line trap – Co-branding and licensing brands UNIT – V (15 Hours) Brand Strategies: Designing and implementing branding strategies .

Note: 100% Theory only Learning Outcome: Skills to be acquired: On successful completion of the course the

students should have understood the importance of branding, brand positioning and creating

brand image and the value of the brand towards the growth of the organization

TEXT BOOK: 1. Kevin Lane Keller, M.G.Parameswaran Isaac Jacob,“Strategic brand Management”,

Pearson Education, 3rd

Edition 2015.

REFERENCE BOOKS: 1. Kapferer Jean Noel, “ Strategic brand Management”, Kogan Page India Pvt Ltd.,

5 -Edition, 2012.

2. S.Ramesh Kumar, “Managing Indian Brands, Marketing Concepts and Strategies”,

Vikas Publishing House, 2nd

Edition, 2007.

3. Tiled Heding; Charlotte F. Krudtzen; Mogens Bjerra, “Brand Management: Research,

theory and Practice, Routledge Taylor and Francis Group, London, 2nd edition 2016.

4. Johny K, Johansson, Kurt A. Carlson, “Contemporary Brand Management”, John wiley

and Sons (Asia) Pvt Ltd. Edition 2008.


Dr.C.Boopathi, HOD – B.Com (PA) Dr.C.Boopathi, HOD – B.Com (PA)

42

SEMESTER – V PART – IV : SBE – 4 * BUSINESS VALUATION MANAGEMENT


Learning Objective: To gain knowledge in different techniques of valuation of assetsand liabilities and to understand the legal implications of merger and acquisitions Prerequisite: Financial Management UNIT – I (10 Hours) Business Valuation – Types of Values – Factors determining Value – Elements of Business Valuation – Different Valuation Approaches – Assets Valuation – Earning Valuation -- Relative Valuation and its Application – Contingent Claim Valuation - Priorities of different Stakeholders in terms of Business Valuation. UNIT – II (10 Hours) Mergers and Acquisitions - Forces driving Mergers and Acquisition - Types - Theories – Importance of Mergers and Acquisitions – Legal Procedures – Challenges of Mergers and Acquisitions. UNIT – III (10 Hours) Valuation of Assets and its related Standards – Factors in asset valuat ion - Valuation of fixed assets - Valuation of investments - Valuation of options – Economic Value Models UNIT – IV (10 Hours) Valuation of Intangibles and Accounting Standards - Forms of Intellectual Property and methods of Valuation - Patents and Copyrights UNIT – V (10 Hours) Financial Engineering and Restructuring – Reasons - Valuation of Brands - Valuation of Real Estate. Note: 60% Theory and 40% Simple Problems Learning Outcome: On successful completion of the course the students are expected to acquire skills related to business valuation. TEXT BOOK: 1. Robert F. Reilly and Robert P. Schweihs, Handbook of Business Valuation and Intellectual

Property Analysis, Published in 2004 by McGraw-Hill Published in 2004

REFERENCE BOOKS: 1. Gupta, G.C, Valuation of Immovable Properties, Bharat Law House,New Delhi.

2. Banerjee, D.N Principles and Practice of Valuation, ELH, Calcutta.(2005)

3. Website: www.icsi.com

4. I. M. Pandey, Financial Management, Vikas Publishing House, Edition 2015



SEMESTER – V

PART – IV : SBE – 5 * STRATEGIC MANAGEMENT


Total Instruction Hours: 50 Learning objective: On successful completion of the course the students should have a

thorough understanding about the Strategic Management


Business Policy and Strategic Management: Meaning and Nature - Vision and Mission and

Objectives of the Firm- Strategic Levels in the Firm- Strategic Planning Process


Strategic Analyses: Porters approach - Experience curve analysis – SWOT analysis – BCG

approach

http://www.icsi.com/

43


Formulation of Strategy: Meaning and stages – strategic formulation – functional strategy –

marketing strategy – financial strategy- production strategy – logistics strategy


Strategic Implementation and Control : Meaning – Steps in implementation – Approaches

towards implementation – types of control


Strategic Diversification: Merger and Acquisition – turnaround management – Evaluation

and control of strategy – Types and Benefits of strategy

Learning Outcome: On successful completion of the course the students are expected to

acquire diagnostic, analytical and decision making skills related to Strategic Management

TEXT BOOK:

1. K.Ghosh, Sultan chand & sons, Strategic planning & management (10 th

edition,2006).

REFERENCE BOOKS: 1. Ronflavel & John Williams, Strategic Management , Prentice Hall publications Rev

edition, (1996)

2. P.Subba rao, . Business Policy and Strategic Management Himalaya Publishing

House (reprint 2003)

3. Jauch R Lawrence glueck William, . Business Policy and Strategy Tata Mc Graw

hillPublication(6 th edition, 2006).

4. R. Srinivasan, Strategic Management (The Indian Context), Eastern Economy, Edition 2002.



SEMESTER – V

PART – IV : Extra Credit * Summer Internship Training

Credit : 1 Course Code : N7BPA5R27 Learningobjectives: To give optimum exposure on the practical side of Commerce and

Industry

GUIDELINES FOR THE INTERNSHIP PROGRAMME 1. Duration of the internship training is 15 days during the Summer Vacation which falls

at the end of the 4 th Semester.

2. The departments concerned will prepare on exhaustive panel of Institutions.

Industries and practitioners.

3. The individual student has to identify the institution / industry / practitioners of

their choice and inform the same to the HOD / Staff-in-charge.

4. The students hereafter will be called as Trainees should maintain a work diary in

which the daily work done should be entered and the same should be attested by the

section in- charge.

5. A detailed outline of the job to be done, sections in which they have to be attached

both in the office as well as in the field, should be provided to each student.

6. The trainees should strictly adhere to the rules and regulations and office timings of

the institutions to which they are attached.

7. The trainees have to obtain a certificate on successful completion of the internship

from the chief executive of the organization.

8. Monitoring and inspection by staff on a regular basis.

9. Schedule of visit to be made by the staff is to be prepared by the HOD / Staff-in-charge.

10. Report writing manual and format should be prepared by the respective departments.

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

44

12. Report evaluation: External Viva-Voce examination will be conducted and marks will be

provided as follows: Viva- Voce -10 marks Project report- 40 marks.

13. Report should be submitted in the 5 th Semester.

14. Expected outcome of the internship training is given separately.



SEMESTER – V

PART – V : EXTENSION ACTIVITIES * NSS / SPORTS

Grade System Course Code : N7BPA5P28

Every student shall participate compulsorily for period of not less than two years (4

Semesters) in any one of the following programmes. NSS NCC Sports YRC

Other Extra curricular activities.

The student‟s performance will be examined by the staff in-charge of extension activities

along with the Head of the respective department and a senior member of the Department on

the following parameters. The marks shall be sent to the Controller of Examinations before

the commencement of the final semester examinations.

20% of marks for Regularity of attendance

60% of marks for Active Participation in classes/camps/games/special

Camps/programmes in college District/ State/ University activities.

10% of marks for Exemplary awards/Certificates/Prizes.

10% of marks for Other Social components such as Blood Donations, Fine Arts, etc. The

above activities shall be conducted outside the regular working hours of the college. The

marks sheet will carry the following remarks as per the following mark range.

A-Exemplary - 80 and above

B-very good - 70-79

C-good - 60-69

D-fair - 50-59

E-Satisfactory - 40-49

This grading shall be incorporated in the mark sheet to be issued at the end of the semester.

(Handicapped students who are unable to participate in any of the above activities shall be

required to take a testin the theoretical aspects of any one of the above fields and be graded

and certified accordingl y)

SEMESTER – VI

PART – III : Core – 14 * MANAGEMENT ACCOUNTING

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



Learning Objective

To impart the knowledge on interpreting various financial statements, preparation of budgets

and decision-making and controlling in business.

UNIT - I : (12 Hours) Management Accounting - Meaning – scope - Objectives and Limitation - Distinction between

Financial accounting and Management accounting - Cost accounting and Management

accounting. Role of Management Accounting in Decision Making - Tools and Techniques -

Functions and Duties of Management Accountant. Analysis and Interpretation of Financial

Statements.

UNIT - II : (12 Hours) Ratio Analysis: Meaning – Objective - Advantages and its limitations - Classification of ratios.

Fund Flow and Cash flow Analysis: Concept of Fund - Meaning of flow of fund – Objectives -

45

Techniques and preparation of Fund Flow Statement - Uses and Limitationof Fund Flow

Statement.

UNIT - III : (12Hours) Cash Flow Statement: Meaning - Preparation – Uses andLimitations of Cash Flow Statement.

Budget and Budgetary control: Meaning of Budget - Budgetary Control – Objectives - Merits

and Demerits of Budgetary Control - Essentials of Successful Budgetary Control - Use of

Budget in Planning and Control - Types of Budget – Sales Budget – Production Budget – Cost

of Production Budget – Materials Budget – Selling and Distribution Budget – Cash Budget –

Master Budget . (Theory and Problem) Zero Base Budgeting – Meaning –Advantages and its

Limitations ( Theory only)

UNIT - IV : (12Hours) Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features –

Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost volume-profit

Analysis – Applications of Marginal costing for Business Decision making.

UNIT - V : (12 Hours) Standard Costing and variance analysis - meaning of Standard Cost - Applications of Standard

Costing - Advantages and Limitations of Standard Costing - Establishment of Standard costing

System - Variance analysis. (Material and Labour Variance Only)

Distribution of Marks: 40% Theory & 60% Problems.

Learning Outcome

On the successful completion of this course, the students will be able to provide data to the

management for decision-making in areas like finance, production, sales etc.,

TEXT BOOK 1. R.K.Sharma and Shashi K.Gupta, Management Accounting, Kalyani Publishers, New

Delhi, 13th edition, 2014.

REFERENCE BOOKS 1. S.N.Maheswari , Principles of Management Accounting, Sultan Chand and Sons, New

Delhi, 17th revised edition, 2014

2. Khan M Y & Jain P K , Management Accounting, McGraw Hill Education (India) Pvt.

Ltd., New Delhi, 6th edition,2014.

3. A.Murthy & S.Gurusamy , Management Accounting, Vijay Nicle Imprints Pvt.Ltd., New

Delhi, 1st edition, 2013.

4. T.P.Ghosh, Fundamentals of Management Accounting, Excel Books, New Delhi.2009.

Prepared by : Dr.D.Padma Verified by : Dr.D.Padma

HOD – B.Com(ABA) HOD – B.Com(ABA)

SEMESTER – VI

PART – III : Core – 15 * INCOME TAX LAW AND PRACTICE– II



Total Instruction Hours: 75 Learning Objective : To impart the knowledge about income tax law and practices in India

Prerequisite: Income Tax Law and Practice -I

UNIT – I (15 Hours) Administrative, Judicial Authorities of Income Tax- Powers - Duties – Penalties for offence

under IT Act u/s 221,234, 271(A-I)

UNIT II (15 Hours)

Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G-Assesment of

individuals – Tax liability


Assessment of partnership firms including LLP - Assessment of PFAOP- Charging Provisions

46

& Computation of Taxable Income - Deductions allowed - Computation of Tax Liability -

Assessment of HUF


Assessment of Companies- Scope of Gross Total Income- Taxable Income - Tax

Liability – Concept and Application of Minimum Alternate Tax (MAT) - Assessment of

Charitable Trusts

UNIT – V (15 Hours) Assessment Procedures – Types of Assessment - collection and recovery of Tax – Advance

payment of Tax, TDS, PAN, TAN - E – Filing

Distribution of Marks: 40% Theory & 60% Problems.

Learning Outcome On the Completion of the Course, the students should be able to compute tax liability of

partnership firms, companies, HUFs etc.,

TEXT BOOK 1. V.P.Gaur & D.B.Narang , “Income Tax – Law & Practice” , Kalyani Publishers, Punjab-

141008–* Relevant Assessment Year.

REFERENCES BOOKS

1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,* Relevant

Assessment Year. 2. Dr. H.C.Mehrotra & Dr. S.P. Goyal, “Direct Taxes law & Practice”, Sahitya Bhawan.

Publications, Agra. * Relevant Assessment Year.

3. Dinkar Pagare, “Tax Laws” Somaiya Publication, New Delhi,* Relevant Assessment

Year.

4. Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice” Vishwa Publication, New Delhi

Relevant Assessment Year.

Prepared by : Dr.I.Siddiq Verified by : Dr.D.Padma

HOD – B.Com HOD – B.Com(ABA)

SEMESTER – VI

PART – III : Core – 16 * INDIRECT TAXATION



Total Instruction Hours: 60 Learning objective :To gain knowledge on the principles and provisions relating to indirect

taxation and GST in India

UNIT - I : (12 Hours)

Tax system - canons of taxation - Indian tax system - features of indirect tax-Comparisons of

direct and indirect tax - tax evasion and avoidance.

UNIT - II : (12 Hours)

Customs duty – basic concepts – types – valuation – customs procedure, import and export

procedure – powers of officers – levy and exemption –- penalties and offences – Export

promotion scheme, EOU – SEZ – Duty drawback.

UNIT - III : (12 Hours)

Overview of GST-Implementatin of GST-– Advantages of GST- For State and Central

Government, For Business and Traders, For Consumers – Taxes subsmed in GST.

UNIT - IV : (12 Hours)

Comprehensive structure of GST – Centrral GST (CGST) – State GST (SGST) – Integrated

GST (IGST) – Union Territory GST (UTGST) - Liability of the tax payer- Registration

procedure under GST.

UNIT - V : (12 Hours)

Retuns filing procdeudres under GST – Payment procedure under GST – Supply of goods and

47

services – Input tax/credit – Impact of GST in various sectors – Retail – IT – E-commerce –

Food Service – Real Estate – Financial Services – Petroleum products.

Note: 100% Theory only.

Learning outcome On successful completion of this course, the students should be well versed in the basic

provisions regarding indirect taxation and GST introduced in India.

TEXT BOOKS 1. S.S. Gupta (2017) – GST – Laws and Practice, Taxmanns Publications, New Delhi.

2. Monish Bhalla (2015) – Commercial GST – The Game Changer – Commercial Law Publishers

(India) Pvt. Ltd, New Delhi.

REFERENCE BOOKS: 1. V. Balachandran “Indirect Taxation” Sultan Chand & Kalyani Publishers, 16th edition,

2014.

2. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013

3. 3.Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai,

2011.

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

2013.

Prepared by : K.Manikandan Verified by : Dr.D.Padma

Assistant Professor, Dept. of B.Com ABA HOD – B.Com (ABA)

SEMESTER – VI

PART – III : Elective – A2 * INSURANCE LAW

[Common for B.Com, B.Com (CA) and B.Com (PA)Programmes]


Total Instruction Hours: 60 Learning Objective: To provide good understanding regarding Insurance and its uses

UNIT- I (12 Hours) Insurance- Meaning, Nature, Significance- Principles-Re-Insurance-Double Insurance-

Nationalisation Vs Privatisation of Insurance business-Insurance Regulatory and Development

Authority Act-Recent developments in the Insurance sector.

UNIT- II (12 Hours) Types of insurance - General insurance - Accident and Motor insurance - Nature, Disclosure,

Contribution-Claims and Recovery

UNIT- III (12 Hours) Life insurance –Nature - Classification of Policies – Annuities - Selection of Risk Calculation

of Premium and Surrender Value

UNIT- IV (12 Hours)

Marine and Fire Insurance-Nature-Kinds of Policies-Policies Conditions-Premium

Calculations

UNIT- V (12 Hours) Nature-Risk analysis-Planning Control and Transfer of Risk-Administration of companies‘

properties and provisions of adequate security arrangements-Deposit and Credit Insurance-

Nature, Terms and Conditions regarding claims and recoveries

Learning Outcome: After the successful of the course the students should have the thorough

practical knowledge on Insurance

TEXT BOOKS: 1. M.N. Mishra, “Insurance Principles and Practice”, Sulchand chand & Company Ltd.,

21st

Edition, 2014.

2. G.L.Banka, “Innovative theory of Risk Management & Insurance”, Shreenivas

Publications 1st

Published 2012.

48

REFERENCE BOOKS:

1. P.Periyasamy, “Principles and Practice of Insurance”, Himalaya Publishing Delhi, 1st

Edition, 2011.

2. G.S Panda , “Principles and Practice of Insurance”, Kalyani Publishing House, Edition,

2006.

3. S.Arunajatesan, T.R. Viswanathan, “Risk management and Insurance”, Maemillan

publishers,2009.

4. Board of Editors, “Insurance Law and Regulation, The ICFAI University Press,

Hyderabad, Edition 1, 2002.

Prepared by : V.Meera Verified by : Dr.I.SIDDIQ

Assistant Professor, Dept. of B.Com HOD – B.Com

SEMESTER – VI

PART – III : Elective – B2 * E-COMMERCE

[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5

Course Code : N7BPA6T74B


Learning Objective: To make the students inculcate knowledge on E-Commerce concepts in the present IT world.

Unit-I (12 Hours)

E - Commerce : Meaning - Classification of E-Commerce - Advantages and Issues in E-

Commerce - E-Commerce Business Models - M - Commerce: Meaning - Wireless

Technology - Wireless LAN - Wireless Application Protocol

Unit-II (12 Hours)

EDI and B2B : Defining B2B - Merits and Demerits of B2B - Difference between

B2B and B2C - Supply Chain Management and B2B - B2B Models - B2B tools - EDI

: Meaning - Architecture of EDI - Process of EDI - Benefits and Limitations of EDI.

Unit –III (12 Hours)

Consumer Oriented Electronic Commerce: Consumer Oriented Applications-Mercantile

Process Models - Mercantile Models From the Consumers Perspective- Mercantile

Models from the Merchants Perspective.

Unit-IV (12 Hours)

E-Security: Security in Cyber Space - Designing for security - Risk Affordability -

Kinds of Threats - Client and Server Security Threats - Hackers - The Virus - Security

Protection and Recovery.

Unit-V (12 Hours)

E - Payment System : E – Money – Requirement for Internet based payment-Types of E

- Payment System : Credit card - Debit card - Smart Card - E - Wallet - Electronic Fund

Transfer - Automated Clearing house.

Learning Outcome:

On successful completion of this course, the student should get complete Knowledge on E-

commerce and Real World and Cyberspace problem awareness.

Text Book:

1. Elias M.Awad, “Electronic Commerce”, Published by dorling Kindersley (India ) Pvt

Ltd. New Delhi, Indiai, 3rd Edition, 2007.

Reference Books:

1. Ravi Kalakota &Andrew B.Whinston, “Frontiers of Electronic Commerce”, Dorling

Kindersley (India) Pvt.Ltd, Pearson Education, 2013.

2. Daniel Minoli, Emma Minoli, “Web Commerce Technology Handbook”,Tata McGraw

Hill Publishing, New Delhi, 2009.

49

3. Bharat Bhasker, “Electronic Commerce”, Tata McGraw Hill Publishing Company Limited,

New Delhi, 2001.4th Edition.

4. Puja Walia Mann Nidhi, “E-Commerce”, MJP Publishers, Chennai, 2013.

Prepared by C.Kothai Andal Verified by Dr.N.Chitra

Assistant Professor- B.Com(CA) HOD- B.Com(CA)

SEMESTER – VI

PART – III : Elective – C2 * SUPPLY CHAIN MANAGEMENT


Credit : 5 Course Code : N7BPA6T54C

Total Instruction Hours: 60 Learning Objective: To create awareness about the supply chain activities taken in order

to deliver the goods.


Supply Chain Management – Global Optimisation – importance – key issues – Inventory

management – economic lot size model. Supply contracts – centralized vs. decentralized

System


Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on grocery

industry – retail industry – distribution strategies

UNIT – III (12 Hours) Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits – retailer

– supplier partnership – advantages and disadvantages of RSP – distributor Integration


Procurement and Outsourcing: Outsourcing – benefits and risks – framework for make/buy

decision – e-procurement – frame work of e-procurement


Dimension of customer Value – conformance of requirement – product selection – price and

brand – value added services – strategic pricing – smart pricing – customer value measures

Note: 100% Theory only Learning Outcome: On successful completion of the course the students should have a clear

idea of the systems and values of supply chain and have learnt the tools and techniques for

effective supply chain management

TEXT BOOK: 1. Rushton, A., Oxley, J & Croucher, P, “Handbook of Logistics and

Distribution Management”, Kogan Page, 2 – Edition , 2007

REFERENCE BOOKS:

1. Simchi-Levi, David, Kamisnsky, Philip, and Simchi -“Designing and Managing the

Supply Chain: Concepts, Strategies and Case Studies”, McGraw Hill.2006.

2. R.B. Handfield and E.L. Nochols, “Introduction to Supply Chain Management”, Prentice

Hall, 2006.

3. Sunil Chopra and Peter Meindel, “Supply Chain Management: Strategy, Planning and

Operation”, Prentice Hall of India, 3rd Edition, 2013

4. Prof. Martin Christopher “Logistics and Supply Chain Management”, FT Press, Edition

2010

Prepared by Dr.C.Boopathi Verified by Dr.C.Boopathi

HOD – B.Com (PA) HOD – B.Com (PA)

50

SEMESTER – VI PART – III : Elective – A3 * INDUSTRIAL LAW

[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5 Course Code : N7BPA6T55A

Total Instruction Hours: 75 Learning Objective: To provide good understanding of the role of Industries, Regulations and Development

UNIT -I (15 Hours) Factories Act 1948 – Provisions Relating to Health, Safety and Welfare –

Employment of child and young men – Adult workers – Women workers. UNIT- II (15 Hours) Industrial Disputes Act 1947 – Provision Relating to strike, lockout and retrenchment. Layoff – closure – Machinery to solve dispute UNIT- III (15 Hours) Trade unions Act 1926 – Definitions registration - Rights and Privileges – cancellations of registration – Political fund – Payment of Wages Act 1926 – Permissible deductions – Time and Mode of payment UNIT- IV (15 Hours) Payment of Bonus Act 1965-Meaning of Gross profit- computation of available and allocable surplus – eligibility for bonus – Minimum & Maximum bonus – exemption – applicability of the act – Employees State Insurance Act 1948 – Definition – Medical mode – Purpose for which funds can be spent – Benefit. UNIT- V (15 Hours) The Minimum wages Act 1948 – Workmen‘s Compensation Act 1923 – Employers liability & non-liability - Partial - Permanent- Total Disablement – Accusation diseases. Learning Outcome: After the successful of the course the students should have the thorough knowledge on the Industries. TEXT BOOK: 1. N.D.Kapoor, “Elements of Industrial Law”, Sultan Chand &Sons, New Delhi, 35 th Edition, 2013

REFERENCE BOOK: 1. N. D Kapoor, “Mercantile Law”, Sultan Chand &Sons, New Delhi, 35

th Edition,2014

2. Kulshrestha D K, “Industrial law, Lakshmi Narain Agarwal, New Delhi, Edition 1, 2003. 3. K.M.Pillai, “Labour and Industrial Law”’ Allahabad Law Agency-Faridabad, Edition 10,

2005 4. Gogna PPS, “A Textbook of Business and Industrial Laws”, S.Chand & co Ltd, New

Delhi, Edition 1, 2007. Prepared by V.Meera Verified by Dr.I.SIDDIQ

HOD – B.Com HOD – B.Com (PA)

SEMESTER – VI PART – III : Elective – B3 * ENTERPRISE RESOURCE PLANNING

[Common for B.Com, B.Com (CA) and B.Com (PA) Programmes] Credit : 5 Course Code : N7BPA6T55B

Total Instruction Hours: 75 Learning objectives: To know the strategic importance of Enterprise Resource Planning. UNIT-I (15 Hours) ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining, OLAP, SCM, CRM, GIS, PLM, EDI and EFT. UNIT-II (15 Hours) THE BUSINESS MODULES: Business modules in an ERP Package, FICO, Manufacturing, Human Resources, Plant Maintenance, MM Module, Quality Management, Sales and Distribution.

51

UNIT-III (15 Hours) The ERP Market: ERP Market Place, SAP AG, PeopleSoft, Baan, JD Edwards, Oracle, QAD, SSA. UNIT-IV (15 Hours) ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology, Hidden Costs, Organizing the Implementation, Vendors, Consultants and Users, Contracts with Vendors, Consultants and Employees, Project Management and Monitoring. UNIT-V (15 Hours) ERP – Present And Future: Turbo Charge the ERP System, EIA, ERP and E-Commerce, ERP and Internet, Future Directions in ERP. Learning outcome: On successful completion of this course, the student should get complete Knowledge on basics of ERP, key implementation, issues of ERP, business modules of ERP, popular products in the area of ERP and current and future trends in ERP. Text Book: 1. 1. Alexis Leon, “ERP Demystified”, Tata McGraw Hill, 2nd Edition 2011.

References Books: 1. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource

Planning”, Thompson Course Technology, USA, 1st Edition, 2011.

2. Vinod Kumar Garg and Venkitakrishnan N K., “Enterprise Resource Planning –

Concepts and Practice”, 1st Edition, 2011.

3. Rahul. V. Altekar, “Enterprisewide Resource Planning Theory and Practice” Prentice

Hall of India Pvt Ltd, 3rd Print 2005.

4. S. Parthasarathy “Enterprise Resource Planning (ERP) – A Managerial and Technical

Perspective” New Age International (P) Ltd Publishers, First Edition – 2007.

Prepared by K.Jayaprakash Verified by Dr.N.Chitra

Assistant Professor- B.Com(CA) HOD- B.Com(CA)

SEMESTER – VI

PART – III : Elective – C3 * HUMAN RESOURCE MANAGEMENT


Credit : 5 Course Code : N7BPA6T55C

Total Instruction Hours: 75 Learning objective: To unders t and pe rsonn e l management and i t s i n f luen ce on organization and also learn theories and concepts in human resource management. UNIT – I (15 Hours) Human resource management -Meaning –Features – Objectives and significance of HRM – Role of HRM in corporate strategic management – HRM functions – Development of HRM. UNIT – II (15 Hours) Human resource planning – Job analysis – Job description - Selection & Recruitment – Recruitment practices in India - Interview – Placement Training methods – Promotion UNIT – III (15 Hours) Performance appraisal – methods – Job evaluation – Job satisfaction – Determinants of job satisfaction and morale – Motivation –Theories of motivation – Determinants of personality. UNIT – IV (15 Hours) Leadership – leadership theories - Organization conflict - Conflict management – Group dynamics UNIT – V (15 Hours) Discipline – Acts of indiscipline – Grievance – Grievance management – Industrial disputes – Causes – Settlement－ of industrial disputes. Learning Outcome: On successful completion of the course the students are expected to know the human resource management practices followed in industries and develop their leadership skills. Note: 100% Theory only

52

TEXT BOOK:

1. L.M. Prasad, ― Human Resource Management‖, Sulltan Chand & Sons, 3rd

edition 2010, reprint 2014.

REFERENCE BOOKS: 1. C.B.Gupta, “Human Resource Management”, Sulltan Chand & Sons, 15

th Edition 2014.

2. C.B.Memoria, S.V.Gankar, “Personnel Management”, Himalaya Publishing, Delhi, 30 th Edition, 2014.

3. P.C Tirupathi, “Personnel Management & Industrial Relations”, Sulltan Chand & Sons, 20

th Edition, 2013.

4. P. G. Aquias “Human Resource Management Principles and Practice”, Vikas Publishing House Pvt Ltd., Edition 2006.



SEMESTER – VI PART – IV : SBE – 6 * AUDITING PRACTICE


Learning objective: To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedure and technique UNIT – I (08 Hours) Auditing Concepts: Meaning and Nature of Auditing – Scope of Auditing. Differences between Accountancy and Auditing – Auditing and Investigation – Main object of an Audit – Detention and Prevention of Errors, Fraud – Advantages of an Audit UNIT – II (08 Hours) The Auditor – Qualifications and disqualifications of an Auditor - Appointment of auditors – Removal of auditors, powers and duties of auditors. UNIT – III (08 Hours) Auditing and Assurance Standards: Role of International Auditing and Assurance standards Board in India, Audit planning, Audit programme – Audit working papers. UNIT – IV (08 Hours) Control: Elements of internal control, Review and documentation, Evaluation of internal control system, internal control questionnaire, Internal control check list, test of control, concept of internal audit. UNIT – V (08 Hours) Vouching: Vouching the debit and credit side of the Cash Book – Vouching Cash and Credit Purchases – Vouching of Cash and Credit Sales- Audit of assets and liabilities. Note: 100% Theory only Learning Outcome: skills needed to apply them in audit and attestation engagements and

solving simple case – studies TEXT BOOK: 1.R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House, 7th Edition,2014 REFERENCE BOOKS: 1. 1.B.N.Tandon, S.Sudarshanam, S.Sundara babu, “A Handbook of Practical Auditing”,

SultanChand and Company, New Delhi, 13th Edition 2014. 2. 2.Dinkar Pagare, “Principles and Practices of Auditing”, Sultan Chand& Sons, New

Delhi, 12thEdition, 2014. 3. 3.Kamal Gupta ,‖ Contemporary Auditing ―, Tata Mcgrew Hill

Pubishing.Colmpnay Ltd,New Delhi,6th Edition ,2006. 4. Rick Hayes, Philip Wallage, “Principles of Auditing”, Pearson Publication, Edition 2014.



54

UNDER AUTONOMY

1. Pattern of Examinations:

The college follows semester pattern. Each academic year consists of two semesters

and each semester ends with the End Semester Examination. A student should have a

minimum of 75% attendance out of 90 working days to become eligible to appear for the

examinations.

2. Internal Examinations:

The questions for every examination shall have equal representation from the units of

syllabus covered. The question paper pattern and coverage of syllabus for each of the internal

(CIA) tests are as follows.

First Internal Assessment Test for courses except

Part IV-Non Major Electives (English for Competency – I,

General Knowledge and English for Competency – II)

Syllabus : First Two Units

Working Days : On completion of 30 working days, approximately

Duration : Two Hours

Max. Marks : 50

For the First internal assessment test, the question paper pattern to be followed as given

below:

Question Paper Pattern

Section A

Attempt all questions (three each from both units)

06 questions – each carrying one mark 06 X 01 = 06

Multiple Choice

Section B

Attempt all questions (two each from both units)

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

Inbuilt Choice [Either / Or]

Section C

Attempt all questions

(Minimum one question shall be asked from each unit)

03 questions - each carrying eight marks 03 X 08 = 24


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

Second Internal Assessment Test for courses except

Part IV-Non Major Elective(English for Competency – I,


55

Syllabus : Third & Fourth Units



Max. Marks : 50

For the First internal assessment test, the question paper pattern to be followed as given

below:


Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B




Section C





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

Model Examinations for courses except

Part IV-Non Major Elective:(English for Competency – I,


Syllabus : All Five Units

Working Days : On completion of 85 working days approximately,

Duration : Three Hours

Max. Marks : 75

For the Model Examinations, the question paper pattern to be followed as given below:


Section A



Multiple Choice

Section B





Section C





(Reduce these marks to a maximum of 05 i.e., (Marks obtained/75) X 10 === C)

56

Assignments

Each student is expected to submit at least two assignments per course. The

assignment topics will be allocated by the course teacher. The students are expected to submit

the first assignment before the commencement of first Internal Assessment Test and the

second assignment before the commencement of second Internal Assessment Test. Photo

copies will not be accepted for submission.

Scoring pattern for Assignments

Punctual Submission : 2 Marks

Contents : 4 Marks

Originality/Presentation skill : 4 Marks

Maximum : 10 Marks x 2 Assignments = 20 marks

(Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 ====D)

Attendance Mark

Attendance Range Marks

96 % and above - 5 Marks

91 % & up to 95 % - 4 Marks

86% & up to 90 % - 3 Marks

81% & up to 85 % - 2 Marks

From 75 % to 80% - 1 Mark

Maximum - 5 Marks (===== E)

Calculation of Internal Marks for theory courses except

Part IV-Non Major Elective

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

Reduced to a Maximum of 05 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 10 Marks (C)

3. Assignment : Reduced to a Maximum of 05 Marks (D)

4. Attendance : Reduced to a Maximum of 05 Marks (E)

__________

Internal marks Score: F = (A +B)/2 + C + D + E = 25 Marks __________

The calculation procedure of the Internal Marks for courses which have

exclusive internal assessment such as Environmental Studies, etc in the following

pattern.

a. Average of Two Cycle tests - For a maximum of 20 Marks

b. Model Examinations - For a maximum of 25 Marks

c. Attendance Marks - For a maximum of 5 Marks

______

Total - For a maximum of 50 Marks

______

57

The calculation procedure of internal assessments marks for practical

examinations are based on the following criteria. The assessment is for 40 marks of each

practical course.

a. Record - For a maximum of 8 Marks

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

c. Model Examinations - For a maximum of 10 Marks

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

______


______

The calculation procedure of internal assessments marks for practical

examinations are based on the following criteria. The assessment is for 20 marks of each

practical course.


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

c. Model Examinations - For a maximum of 5 Marks

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

_________


_________

The Internal assessments marks for project evaluation is based on the following

criteria. The assessment is for 40% marks of each project / internship course.

a. I Review - For a maximum of 10%

b. Pre-Final review - For a maximum of 15%

c. Final review - For a maximum of 15%

______

Total - For a maximum of 40%

______

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

I. THEORY

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

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

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

__________

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

__________

58

II. PRACTICAL

1. Kayakalpa : 10 Marks

2. Surya Namashkhar : 10 Marks

3. Physical Exercise : 20 Marks

4. Asanas : 10 Marks

__________

Internal marks Score: E = 50 Marks

__________

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

Calculation of Exclusive Internal Marks for

“Mathematics For Competitive Examinations” For All UG Programmes

1. Average of two cycle tests – For a maximum of 25 marks

2. Model Examination – For a maximum of 50 marks

3. Assignment marks – For a maximum of 05 marks

4. Attendance marks – For a maximum of 10 marks

5. Unannounced Quiz – For a maximum of 10 marks

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

Total marks 100 marks

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

Evaluation system for Part-IV Non Major Elective Course

(English for Competency – I, General Knowledge and

English for Competency - II)

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

Elective: English for Competency – I. There is no internal mark for this course.

First Internal Assessment Test




Max. Marks : 50


Section A

Attempt all questions (twenty five each from both units)

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

Second Internal Assessment Test

Syllabus : Third and Fourth Units



Max. Marks : 50

59


Section A



Multiple Choice

Section B




Section C





Model Examinations



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


Max. Marks : 75


Section A


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

Multiple Choice

Section B




Section C


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


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

Elective: General Knowledge and English for Competency – II for all UG programs.

There is no internal mark for this course

First Internal Assessment Test




Max. Marks : 50


Section A

Attempt all questions (twenty five each from both units)

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

60

Second Internal Assessment Test

Syllabus : Third and Fourth Units



Max. Marks : 50


Section A

Attempt all questions (from Unit III)

40 questions – each carrying half mark 20 X 01 =20

Multiple Choice

Section B

Attempt all questions (from Unit IV)



Model Examinations



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


Max. Marks : 75


Section A

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


Multiple Choice

Section B

Attempt all questions ( from Unit IV & V)

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

3. External Examinations:

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

all UG and PG degree programs. The external theory examinations will be conducted only

after the completion of 90 working days in each semester.

Normally, the external practical examinations will be conducted before the

commencement of theory examinations. Under exceptional conditions these examinations

may be conducted after theory examinations are over. The external evaluation will be for

60% marks of each practical course.

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

after the completion of theory examinations. The external assessment is for 60% marks of the

project work / Internship.

61

End Semester Examination for courses other than

Part IV-Non Major Elective: English for Competency – I &

General Knowledge and English for Competency – II, in UG and Parallel Programs


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


Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





End Semester Examination

Part IV-Non Major Elective: English for Competency – I




Max. Marks : 75


Section A



Multiple Choice

Section B




Section C




62

End Semester Examination

Part IV-Non Major Elective: General Knowledge and

English for Competency – II




Max. Marks : 75


Section A

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


Multiple Choice

Section B

Attempt all questions ( from Unit IV & V)

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

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

can be distributed in the following pattern.


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

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

__________


__________

For Practical examination with coding, 60% of External assessment marks can

be distributed in the following pattern.


b. Algorthim (2) - For a maximum of 8 Marks

c. Coding(2) - For a maximum of 20Marks

d. Execution & Output(2) - For a maximum of 20 Marks

__________


__________

For Project work / Internship, Evaluation should be done and viva-voce conducted jointly

by external and internal examiners.

Marks for Evaluation - 80% of the total.

Marks for Viva -Voce - 20% of the total.

80% Marks for Evaluation can be distributed as follows

a. Methodology 20%

b. Application Skill/Tools & Techniques/Analysis 25%

c. Logical Presentation and Result/Future enchancement/Suggestion 25%

d. Regularity with Punctuality 10%

63

EXTRA CREDIT COURSE

Marks will be converted to Grades for Extra credit courses as given below for

UG programmes.

S.No Marks Grade

1. 90-100 O- Outstanding

2. 75-89 D-Distinction

3. 60-74 A-First class

4. 50-59 B- Second class

5. 40-49 C- Third class

6. Less than 40 R- Reappear

4. Essential conditions for the Award of Degree / Diploma / Certificates:

1. Pass in all components of the degree, i.e., Part–I, Part–II, Part–III, Part – IV and Part–V

individually is essential for the award of degree.

2. First class with Distinction and above will be awarded for part III only. Ranking will be

based on marks obtained in Part – III only.

3. GPA (Grade Point Average) will be calculated every semester separately. If a candidate has

arrears in a course, then GPA for that particular course will not be calculated. The CGPA will

be calculated for those candidates who have no arrears at all. The ranking also will be done

for those candidates without arrears only.

4. The improvement marks will not be taken for calculating the rank. In the case of courses

which lead to extra credits also, they will neither be considered essential for passing the

degree nor will be included for computing ranking, GPA, CGPA etc.

5. The grading will be awarded for the total marks of each course.

6. Fees shall be paid for all arrears courses compulsorily.

7. There is provision for re-totaling and revaluation for UG and PG programmes on payment of

prescribed fees.

5. Classification of Successful Candidates [Course-wise]:

RANGE OF MARKS

(In percent) GRADE POINTS GRADE DESCRIPTION

90 - 100 9.0 - 10.0 O OUTSTANDING

80 - 89 8.0 - 8.9 D+ EXCELLENT

75 - 79 7.5 - 7.9 D DISTINCTION

70 – 74 7.0 - 7.4 A+ VERY GOOD

60 – 69 6.0 - 6.9 A GOOD

50 – 59 5.0 - 5.9 B AVERAGE

40 – 49 # 4.0 - 4.9 C SATISFACTORY

00 – 39 0.0 U RE-APPEAR

ABSENT 0.0 U ABSENT

Reappearance is necessary for those who sCore: below 50% Marks in PG **;

those who sCore: below 40% Marks in UG*;

# only applicable for UG programs

64

Individual Courses

Ci = Credits earned for course “i” in any semester

Gi = Grade Point obtained for course “I” in any semester

'n' refers to the semester in which such courses were credited.

GRADE POINT AVERAGE [GPA] = ΣCi Gi

ΣCi

Sum of the multiplication of grade points by the credits of the courses

GPA = -------------------------------------------------------------------------------------

Sum of the credits of the courses in a semester

6. Classification of Successful Candidates(overall):

CGPA GRADE CLASSIFICATION OF FINAL

RESULT

9.5 to 10.0 O+ First Class - Exemplary *

9.0 and above but below 9.5 O

8.5 and above but below 9.0 D++

First Class with Distinction * 8.0 and above but below 8.5 D+

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

First Class 6.5 and above but below 7.0 A+

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+ Second Class

5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+ # Third Class

4.0 and above but below 4.5 C #

0.0 and above but below 4.0 U Re-appear

“*” The candidates who have passed in the first appearance and within the prescribed

semester of the Programme (Major, Allied: and Elective Course alone) are eligible.

“#” Only applicable to U.G. Programme

Σn Σi Cni Gni

CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------

Σn Σi Cn i

Sum of the multiplication of grade points by the credits

of the entire program

CGPA= -------------------------------------------------------------------------------------------

Sum of the Courses of entire Program

In order to get through the examination, each student has to earn the minimum marks

prescribed in the internal (wherever applicable) and external examinations in each of the

theory course, practical course and project viva.

65

Normally, the ratio between internal and external marks is 25:75. There is no passing

minimum for internal component. The following are the minimum percentage and marks for

passing of each course, at UG and PG levels for external and aggregate is as follows:

S.No Program Passing Minimum in Percent

External (75) Aggregate (100)

1 UG Degree 40% (30) 40% (40)

2 PG Degree 50% (38) 50% (50)

However, the passing minimum marks may vary depending up on the maximum

marks of each course. The passing minimum at different levels of marks is given in the

following table:

S.

No

UG & PG

Maximum Marks Passing minimum for UG Passing minimum for PG

Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%

1 25 75 100 - 30 40 - 38 50

2 50 150 200 - 60 80 - 75 100

3 40 60 100 - 24 40 - 30 50

4 80 120 200 - 48 80 - 60 100

5 80 20 100 - 8 40 - 10 50

6 160 40 200 - 16 80 - 20 100

7 15 60 75 - 24 30 - 30 38

8 50 - 50 20 - 20 25 - 25

9 - 50 50 - 20 20 - 25 25

10 - 75 75 0 30 30 - - -

7. Reappearance:

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

examinations compulsorily. The candidates may be allowed to write the examination in the

same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the

examination in the revised / current syllabus depending on various administrative factors.

There is no re-examination for internals.

8. Criteria for Ranking of Students:

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

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

students.

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

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

classification.

66

9.External Examination Grievances Committee:

Those students who have grievances in connection with examinations may represent

their grievances, in writing, to the chairman of examination grievance committee in the

prescribed proforma. The Principal will be chairman of this committee.

67

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI - 642 107

Student Grievance Form

Date:

Place:

From

Register No : ………………………………………......,

Name : ………………………………………......,

Class : …………………………………………...,

Sree Saraswathi Thyagaraja College,

Pollachi – 642 107.

To

The Principal / Examination-in-charge,



Through: 1. Head of the Department,

Department of ……………….……….,



2. Dean of the Department

Faculty of ……………………………….,



Respected Sir / Madam,

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

NATURE OF GRIEVANCE:

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

…………………………………………………………………………………………………

…………………………………………………………………………………………………

…………………………………………………………………………………………………

…………………………………………………………….

Thanking you,

Yours Truly,

Signature

Forwarded by:

1. HOD with comments / recommendation

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

2. Dean with comments / recommendation

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

3. Signature and Directions of the Principal

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

4. Controller of Examinations:

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

B.Com (Professional Accounting) 2017 - 2018 Batch...Syllabus f or B.Com (Professional Accounting) 2017 - 2018 Batch Knowledge Wisdom Compassion SREE SARASWATHI THYAGARAJA COLLEGE An

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