Syllabus forstc.ac.in/syllabus/2017-2018/B.Com_Applied_Business_Accounting.pdf · Syllabus for B.Com (Applied Business Accounting) 2017– 2018 Batch Knowledge Wisdom Compassion SREE

Syllabus for

B.Com (Applied Business Accounting)

2017– 2018 Batch

Knowledge Wisdom Compassion

SREE SARASWATHI THYAGARAJA COLLEGE An Autonomous, NAAC Re-Accredited with 'A' Grade, ISO – 9001:2008 Certified Institution,

Affiliated to Bharathiar University, Coimbatore, Approved by AICTE for MBA/MCA and by UGC

for 2(f) & 12(B) status,

Thippampatti, Palani Road, Pollachi - 642 107, Coimbatore District, Tamil Nadu,

Tel.: 04259-266008, 266550, Tele Fax: 04259-266009,

Email: [email protected], Website: www.stc.ac.in

http://www.stc.ac.in/

PERSONAL MEMORANDA

1. Register Number :

2. Name :

3. Class :

4. Father’s Name and Occupation :

5. Permanent Residential Address : -----------------------------------------

…………………………………………

…………………………………………

PIN

………………………………………

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

: Phone No……………………………....

: Mobile No……………………………..

7. Temporary Address :------------------------------------------------

…………………………………………

…………………………………………

8. Temporary Phone No : STD Code ……………………………..

: Phone No……………………………....

: Mobile No……………………………..

9. Day Scholar / Hosteller :

10. Blood Group :

INDEX

Page No

1. Scheme of Examinations & Syllabus

a. Scheme of Examinations 1-5

b. Semester-wise Syllabus 6-75

2. Autonomous Examinations Rules and Regulations

a. Examination Regulation 76-94

b. Grievance Form 95

B.Com (ABA) DEGREE PROGRAM

PROGRAM OBJECTIVES

The Major objectives of the B.Com (Applied Business Accounting) are to prepare students:

1. To create Full-fledged Accounting and Finance Professionals

2. To gain practical experience through compulsory Institutional /Professional

Training at all the semesters in various firms and institutions.

3. To elevate as Finance Managers, Finance Advisors, Business Advisors, Finance

Controllers, and Finance Directors.

4. To pursue professional courses like ACA, ACMA and ACS concurrently

PROGRAM OUTCOMES

The students who have undergone the B.Com (Applied Business Accounting)

1. will have a skill to apply knowledge of accounting and finance in various firms

and industries.

2. will have an ability to serve as Finance Managers, Finance Advisors, Business

Advisors, Finance Controllers, and Finance Directors.

3. will have prospective to become Full-fledged Accounting and Finance

Professionals for MSME.

4. will be able to excel as the Professionals of ACA, ACMA and ACS

5. will have a practical knowledge in Auditing methods, Accounting procedures,

Share market process and Business operations learned through compulsory

Institutional / Professional training.

6. will have comprehensive subject knowledge enhanced through professionally

qualified teachers, finance experts teaching.

1. SCHEME OF EXAMINATION AND SYLLABUS

1

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS), POLLACHI SCHEME OF EXAMINATIONS AND SYLLABI FOR B.COM (APPLIED BUSINESS

ACCOUNTING) (CBCS)

FOR THE STUDENTS ADMITTED FROM 2017—2018 ONWARDS

BATCH CODE: N7 MEDIUM OF INSTRUCTION: ENGLISH

PROGRAMME CODE: BAB S. NO

SPL

COURSE CODE

SEM

PART TYPE COURSE HRS CRED

ITS INT EXT TOTAL

1 A N7BAB1T51-A/ N7BAB1T51-B/ N7BAB1T51-C/ N7BAB1T41-D

I I Language-I

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

6 3 25 75 100

2 Z N7BAB1T62 I II Language-II

English for Enrichment-I 6 3 25 75 100

3 Z N7BAB1T73 I III Core- 1 Financial Accounting-I 5 5 25 75 100

4 Z N7BAB1T74 I III Core- 2 Business Organisation and Management

5 4 25 75 100

5 Z N7BAB1R25 I III Core-IT-1 Institutional Training-Cum-Report #

0 1 0 50 50

6 Z N7BAB1T66 I III Allied-1 Managerial Economics 6 5 25 75 100

7 Z N7BAB1T27 I IV Foundation Course-I

Environmental Studies 2 2 50 0 50

8 Z I IV Yoga - - - - -

TOTAL 30 23 175 425 600

9 A N7BAB2T51-A/ N7BAB2T51-B/ N7BAB2T51-C/ N7BAB2T41-D

II I Language-I

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

6 3 25 75 100

10 Z N7BAB2T62 II II Language-II

English for Enrichment-II 6 3 25 75 100

11 Z N7BAB2T73 II III Core- 3 Financial Accounting –II 5 5 25 75 100

12 Z N7BAB2T74 II III Core- 4 Business Law 5 4 25 75 100

13 Z N7BAB2R45 II

III Core-PTR-1

Professional Training-Cum-Report *

0 1 0 50 50

14 Z N7BAB2T76 II

III Allied-2 Business Mathematics and Statistics

6 5 25 75 100

15 Z N7BAB2T67 II

IV Foundation Course-II

Value Education and

Human Rights

2 2 50 0 50

16 Z N7BAB2P58 II IV Yoga - 1 50 0 50

TOTAL 30 24 225 425 650

2

S. NO

SPL

COURSE CODE

SEM

PART

TYPE COURSE HRS CRED

ITS INT EXT TOTAL

17 Z N7BAB3T71 III III Core- 5 Financial Accounting-III 6 5 25 75 100

18 Z N7BAB3T72 III III Core- 6 Company Law 6 4 25 75 100

19 Z N7BAB3T73 III

III Core- 7 Principles and Practices of Marketing

4 4 25 75 100

20 Z N7BAB3R24 III

III Core- IT-2

Institutional Training-Cum-Report #

0 1 0 50 50

21 Z N7BAB3T75 III III Allied-3 Financial Management 5 5 25 75 100

22 Z

N7BAB3P76 III

IV

Skill Based Course - 1

MS Office and Accounting Package

4 2 40 60 100

23 Z

N7BAB3T77 III

IV


Business Communication

3 2 10 40 50

24 A

N7BAB3T58A/ N7BAB3T58B/ N7BAB3T78C

III

IV

Non-Major Elective-1

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

2 2 0 75 75

TOTAL 30 25 150 525 675

25 Z N7BAB4T71

IV III Core-8 Advanced Corporate Accounting

6 4 25 75 100

26 Z N7BAB4T72

IV III Core-9 Banking Theory Law and Practice

5 4 25 75 100

27 Z N7BAB4R43

IV III Core- PTR-2

Professional Training-Cum-Report *

0 1 0 50 50

28 Z N7BAB4T74

IV III Allied-4 Project Appraisal and Management

6 5 25 75 100

29 Z

N7BAB4T75

IV IV


Industrial and Labour Law

6 2 10 40 50

30 Z

N7BAB4T76

IV IV


Investment Analysis and Portfolio Management

5 2 10 40 50

31 A

N7BAB4T57A

N7BAB4T57B

N7BAB4T77C IV IV

Non-

Major

Elective

-2

Basic Tamil – II /

Advanced Tamil – II/

Basic English for

Competitive Examinations-

II

2 2 - 75 75

32 Z N7BAB4T68 IV IV

EXTRA

CREDIT

COURS

E

Mathematics for

Competitive Examinations

@@

4

@@

2

@@

100

@@

- 100

@@

TOTAL

30+

4@@

20+

2@@

95+

100@

@

430 525+

100@@

3

S. NO

SPL

COURSE CODE

SEM

PART TYPE COURSE HRS CRED

ITS INT EXT TOTAL

33 Z N7BAB5T71 V III Core-10 Cost Accounting 5 4 25 75 100

34

Z N7BAB5T72 V III Core- 11 Income Tax Law and Practice – I

6 5 25 75 100

35 Z N7BAB5T63

V III Core- 12 Human Resource Management & Organisational Behaviour

6 4 25 75 100

36 Z N7BAB5R24

V III Core-IT-3 Institutional Training-Cum-Report #

0 1 0 50 50

37 A


V III Elective-1

Financial Reporting/ Advertisement and Salesforce management/ Financial Markets

7 5 25 75 100

38 Z N7BAB5T76

V IV Skill Based Course - 5

Information Security and System Control

6 2 10 40 50

39 A

N7BAB5P27

V V Extension Activities

NSS/Sports

Grade System

TOTAL 30 21 110 390 500

40 Z N7BAB6T71 VI III Core- 13 Management Accounting 5 4 25 75 100

41 Z N7BAB6T72

VI III Core - 14 Income Tax Law and Practice – II

6 5 25 75 100

42 Z N7BAB6T73 VI III Core – 15 Indirect Taxation 5 4 25 75 100

43 Z N7BAB6R24

VI III Core-IT-4 Institutional Training-Cum-Report #

0 1 0 50 50

44 Z N7BAB6R45

VI III Core-CSV-1

Comprehensive Subject Viva-Voce

0 1 0 50 50

45 A


VI III Elective-2

Auditing and Assurance/ Export Marketing/ Working Capital Management

5 5 25 75 100

46 A


VI III Elective-3

Business Analysis and Valuation / Brand Management/ Personal Financial Planning

6 5 25 75 100

47 Z N7BAB6T78

VI IV Skill Based Course - 6

Enterprise Resource Planning

3 2 10 40 50

TOTAL 30 27 135 515 650

GRAND TOTAL 140+2 (Extra Credit

)

890+

100@@

2710

3600+ 100@@ (Extra Credit)

4

# Institutional Training-Cum-Report – 120 Hours per semester

* Professional Training – Cum – Report – 1 Month.

@@ Extra Credit course conducted during the special hours and Marks will be converted into grades.

CLASSIFICATION OF TOTAL CREDITS:

S.No Type No. of Courses Credits

01 Languages 2 6

02 English 2 6

03 Core 22 72

04 Allied 4 20

05 Electives 3 15

06 Skilled based Course 6 12

07 Non-Major Electives 2 4

08 Environmental Studies 1 2

09 Value Education and Human Rights 1 2

10 Yoga 1 1

11 Extension Activities 1 Grade System

Total Credits 140

S.No Type No. of Courses Credits

12 Extra Credit Course – Mathematics for

Competitive Examinations

1 Grade System

5

EXPANSION FOR THE TITLES

S.NO Serial Number

SPL Z For Compulsory one and A To X for Alternatives (Shall be Indicated along with

Code Connected by a Hyphen Mark)

CODE Code Number for Each of the Course

SEM I To X For First Semester To Last Semester (Six For UG Programmes And Four / Six /

Ten For PG Programmes)

PART I To V For UG Programmes and Blank Space For PG Programmes

TYPE Nature of the course

COURSE Title of the Paper

HOURS Contact Hours Allocated for Each Course

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

INT Maximum Internal Marks Allocated for Each Course

EXT Maximum External Marks Allocated for Each Course

TOTAL Maximum Total Marks Allocated for Each Course

6

SEMESTER-WISE SYLLABUS

SEMESTER- I - Kjy] gUtk]

Credits : 3 gFjp I jkpH] Course Code :N7BAB1T51-A

Hours per Week: 6 Part I Tamil Total Instructional hours- 75

jhs; - I

ghl nehf;fk; (Learning Objective) :

jkpH] ,yf;fpaj;jpy] cs;s neuoj;jd;ik/ epfH;fhy r\f mirt[fs;/ bkhHp eil

Kjypatw]iw vspjpy] tps';fpf; bfhs]Sk] tifapy] Kjy] gUtj]]Jf]fhd ghl']fs]

bjhpt[ bra]ag]gl]Ls]sd.,d;iwa ,yf;fpa';fs; jUk; gilg;g[ mDgtj;jpd;

ePl;rpahfg; bghJf; fl;Liufs;/ ftpij/ rpWfij gilg;gjw;fhd gapw;rpfisa[k]

,g]ghlj]jpl]lk] tH']FfpwJ.

(ftpijfs;/ rpWfijfs;/ ehty;/ ,yf;fpa tuyhW/ ,yf;fzk;(gapw;rp VL))

myF I ftpijfs] gh.nt:15

ghujpahh; - v']fs] jha]

ghujpjhrd; - eP';fns brhy;Y';fs;

fz;zjhrd; - xU fe]jy] Jzpapd] fij

Koaurd] - be"]R bghWf]Fjpy]iyna

ehkf]fy] ftp"h] - fj;jpapd;wp uj;jkpd;wp

jkpHd;gd; - ts;Sthpd; jha; ,we;j ehspy;

rpw;gp - XL XL r']fpyp

K.nkj]jh - fhy]fshy] ele]j fij

mg]Jy] uFkhd] - mtjhuk;

ituKj]J - ek]gpf]if tpij

jkpHr;rp j';fghz;oad; - ,Ug;g[

ry]kh - tpyfpg] nghFk] thH]f]if

iQf]T ftpijfs]

myF II rpWfijfs; gh.nt :16

g[Jikg]gpj]jd] - flt[Sk] fe]jrhkpg]gps]isa[k]

F.mHfphprhkp - md]gspg]g[

b$afhe;jd; - ehd; ,Uf;fpnwd;

Mh;.Nlhkzp - njtfp

g{kzp - bjhiyt[

gl;rp - bgj;j tapW

eh"]rpy] ehld] - Noa g{ Nlw]f

re]jpuh - g{idfs] ,y]yhj tPL

7

myF III ehty; gh.nt :17

K.tujuhrdhh; - fhpj;Jz;L

myF IV ,yf;fpa tuyhW gh.nt : 10

1. ftpij ,yf;fpaj;jpd; njhw;wKk; tsh;r]rpa[k;

2. rpWfijapd; njhw;wKk; tsh;r;rpa[k;

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

myF V ,yf;fzk; gh.nt : 17

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

1. vGj;J khw;wj;jhy; Vw;gLk; gpiHfs;

2. thf;fpa';fspy; Vw;gLk; gpiHfs;

3. ty;ypdk; kpFk;/ kpfh ,l';fs;

4. bky;byGj;J kpFk; ,l';fs;

5. ,yf;fzf; Fwpg;g[

rhpahd brhw;fisf; fz;lwpjy;

ftpij vGJjy;

fojk;/ tpz;zg;gk; tiujy;

khzth; bgWk; jpwd; (Learning Outcome) :

jkpH; ,yf;fpa';fspy; ,f;fhy tifg;ghLfis mwpe;J bfhs;Sjy; kw;Wk; ftpij/

rpWfij vGj KaYk; jd;ik. brhw;fisg ;gpiHapd;wp vGj fw;Wf;bfhz;ldh;.

ghl E}y]fs]

1. ftpijj] jpul;L - _ ru!;tjp jpahfuh$h fy;Y}hp btspaPL

2015 $^d] gjpg]g[

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

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

kW gjpg]g[ - 1994.

ghh;it E}y]fs]

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

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

67 - gPl;lh;!; rhiy

,uhag;ngl;il/ brd;id -14.

Kjy; gjpg;g[ -2003

2.rpWfijapd] njhw]wKk] - rpl]o rptghj Re]juk]

tsh]r]rpa[k] f;hpah gjpg;gfk;

brd;id

Kjy; gjpg;g[ - 1989.

8

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

fhyr;RtL gjpg;gfk;

ehfh;nfhtpy;.

2007 gjpg;g[.

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

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

9 v nkf;kpy;yd; fhydp

e';if ey;Y}h;/ brd;id – 61.

gjpg;g[ -2006.

Prepared by Verified by

Dr.R.Baby, Asst.Prof.of Tamil Dr.S.Rajalatha, HOD – Tamil Department

SEMESTER- I

Credits: 3 Part I - Hindi I Course Code: N7BAB1T51-B

Total Instructional Hours:75

Prose, Non-detailed Text, Grammar & Translation Books Prescribed:

1. PROSE : NUTHAN GADYA SANGRAH Editor: Jayaprakash

(Prescribed Lessons – only 6)

Lesson 1 – Bharthiya Sanskurthi Lesson 3 - Razia

Lesson 4 – Makreal

Lesson 5- Bahtha Pani Nirmala

Lesson 6 – Rashtrapitha Mahathma Gandhi

Lesson 9 – Ninda Ras.

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

2. NON DETAILED TEXT: KAHANI KUNJ.

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

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

3. GRAMMAR : SHABDHA VICHAR ONLY

(NOUN,PRONOUN, ADJECTIVE, VERB, TENSE,CASE ENDINGS)

Theoretical & Applied.

Book for reference : Vyakaran Pradeep by Ramdev.

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

4. TRANSLATION: English- Hindi only.

ANUVADH ABHYAS – III (1-15 lessons only)

Publisher: DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI -17.

5. COMPREHENSION: 1 Passage from ANUVADH ABHYAS – III (16- 30)

DAKSHIN BHARATH HINDI PRACHAR SABHA CHENNAI- 17.

9

SEMESTER- I

Credits: 3 Part I - Malayalam I CourseCode:N7BAB1T51-C


Prose, Composition & Translation

This paper will have the following five units:

Unit I & II Novel

Unit III & IV Short story

Unit V Composition & Translation

Text books prescribed:

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

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

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

from English about 100 words) to Malayalam

Reference books:

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

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

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

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

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

Kottayam

SEMESTER- I

Credits: 3 Part I - French I Course Code: N7BAB1T41-D


Prescribed text : ALORS I

Units : 1 – 5

Authors : Marcella Di Giura Jean-Claude Beacco

Available at : Goyal Publishers Pvt Ltd

86, University Block

Jawahar Nagar (Kamla Nagar) New Delhi – 110007.

Tel : 011 – 23852986 / 9650597000

10

SEMESTER –I English for Enrichment-I

Credits: 3 Course Code: N7BAB1T62

Hours per Week: 6 Total Instructional Hours: 75

Learning Objective

To expose students to the various facets of literature and thereby to enhance them in

comprehending the efficiency of English language.

Unit I Credit Hours: 15

All The World’s A Stage- William Shakespeare

The Last Leaf – O.Henry

The Lost Child-Mulk Raj Anand

Parts of speech and sentence pattern.

Unit II Credit Hours: 15

I’m Getting Old- Robert Kroetsche

The Gift of the Magi-O.Henry

My Greatest Olympic Prize-Jesse Owens

Voices

Unit III Credit Hours: 15

Gateman’s Gift-R.K.Narayan

The Ant and the Grasshopper-Somerset Maugham

A Poison Tree-William Blake

Narration

Unit IV Credit Hours: 15

La Belle Dame Sans Merci-John Keats

The Postmaster-Rabindranath Tagore

To An Unborn Pauper Child-Thomas Hardy

Tenses

Unit V Credit Hours: 15

Refugee Mother And Child- Chinua Achebe

Reading Comprehension

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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


Ms.B.Abhinaya, Asst.Prof.of English, Ms.K.Mahalakshmi, Asst.Prof.of English,

11

SEMESTER – I Part-III Core-1 FINANCIAL ACCOUNTING – I

(Common for B.Com, B.Com(PA) & B.Com(ABA)Programmes)


Hours per week: 5 Total Instructional hours: 60

Learning Objectives To gain working knowledge of the principles and procedures of accounting and their

application to different practical situations, to gain the ability to solve the problems.

UNIT – I (12 Hours) Introduction of accounting - Meaning- Definition – Objectives of accounting- Book

Keeping – Advantages and limitations of accounting - Accounting principles-Concept and Conventions- Preparation of Journals – Ledger - Subsidiary books ; Purchase book – Sales book – Purchase Return book - Sales Return book - Cash book : single, double and triple column cash book – petty cash book - Trial Balance. UNIT – II (12 Hours)

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

(with adjustments)

UNIT – III (12 Hours) Bank Reconciliation Statements: Reconciliation between Cash Book, Pass Book and

overdraft - Problems relating to the preparation of Bank Reconciliation Statement - Rectification of errors : Classification of errors – Error of omission – Error of commission – Error of Principle – Compensating errors – one sided errors – Double sided errors . Average Due Date : meaning - Determination of due date – Average due date as basis for calculation of interest - Account Current ; meaning - procedure for calculating days of interest – Product method - Red ink method and interest table method.

UNIT – IV (12 Hours)

Bills of exchange: Definition – features – advantages- types – Bills honoured and maturity-

Bills discounted with bank – Bills endorsed to creditor – Bills for collection – Retiring of bill

before due date – Dishonour of bill - Accounting for Non-trading concerns : Meaning – Final

accounts of non-trading concerns – Receipts and payments account – Income and expenditure

account – Balance sheet

UNIT – V (12 Hours)

Depreciation - meaning – Definition – Characteristics of depreciation - Causes of

Depreciation – Objectives of depreciation - Methods of depreciation (Straight line method,

Written Down Value Method and Annuity Method of Depreciation only)

Distribution of marks: 20% Theory & 80% Problems

Learning Outcome To familiarise students with the fundamentals of accounting

12

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

600 017, 7th

Revised Edition 2015.

REFERENCE BOOKS:

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

Company Ltd, New Delhi, 2013

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

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

Delhi,Volume-I, 18th

Revised Edition, 2014.

4. R.LGupta and Radhasamy, ”, S.Chand & Company Ltd, New Delhi, 2014

Prepared by: Dr.I.Siddiq

Associate Professor - B.Com Verified by: Dr.D.Padma

HOD – B.Com (ABA)

SEMESTER I

PART III – Core – 2 - BUSINESS ORGANISATION AND MANAGEMENT [Common for B.Com, B.Com (PA), B.Com (ABA) and B.Com(BPS) Programs]

Credits: 4 Course Code: N7BAB1T74 Hours per week: 5 Total Instructional hours: 60

LEARNING OBJECTIVES To enable the students to learn the Principles and Concepts of business and its management. UNIT - I : Credit Hours:12

Introduction to Business: Nature of Business – Objectives and functions of business – Business Organisation – Meaning and Definition – Objectives of Business Organisation – Principles of Business Organisation – Nature of Business Organisation-Business Ethics and Social responsibilities of Business.

UNIT - II: Credit Hours:12

Forms of Business Organisation: Sole Proprietorship, Partnership, Joint Hindu Family Business – Joint Stock Company – Co-operative Organisation – Public enterprises and Utilities. Limited Liability partnership-Concept of Micro, Small and Medium Enterprises (MSMEs)-Meaning and Feature-Basics of Start-up India.

UNIT - III : Credit Hours:12 Introduction to Management – Meaning and functions - Contributions by F.W.Taylor and Henry

Fayol – Management by Objectives (MBO) - Planning: Meaning, Definition-Process of planning – Merits and Demerits of Planning – Types of Plans.

13

UNIT - IV: Credit Hours:12 Organisation – Nature and importance of organization – Process of Organisation – Organisation

Structure: Line, Staff and Functional – Departmentation – Delegation – Decentralisation - Decision-making – Types of decisions – Decision-making process.

UNIT - V: Credit Hours:12

Staffing-Nature and Functions – Recruitment, Selection, and Training: Controlling – Nature-Significance-Steps -Essentials of effective controlling-Co-ordination.

Note: 100% Theory

LEARNING OUTCOME On Successful completion of this course, the student should have understood the Principles and Concepts of Business and its management.

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

Sons, New Delhi, 19th revised edition,2014.

REFERENCE BOOKS 1. C.B.Gupta, Business Organisation and Management, Sultan Chand and Sons, New Delhi, 15th

edition,2014. 2. M.C.Shukla, Business Organisation and Management , Sultan Chand and Sons, New Delhi, 18th

edition,2013. 3. Vijay Kumar Kaul, Business Organisation and Management Text and Cases, Dorling Kindersley India Private Ltd., Noida, 2012. 4. R.K.Sharma and Shashi K.Gupta, Business Organisation and Management,

Kalyani Publishers, New Delhi, 4th edition, 2008.


Dr.D.Padma (HOD) Dr.D.Padma (HOD)

14

PART III – INSTITUTIONAL TRAINING-CUM-REPORT

GUIDELINES FOR THE INSTITUTIONAL TRAINING

Credits: 1 Course Code: N7BAB1R25/ N7BAB3R24/

N7BAB5R24/ N7BAB6R24

Institutional Training: 120 Hours

LEARNING OBJECTIVES

1. To give optimum exposure on the practical side of Commerce and Industry.

2. Duration of the institutional training is 120 Hours in the middle of I, III, V and VI Semesters.

3. The department will prepare on exhaustive panel of Institutions, industries and practitioners.

4. The individual student has to identify the institution / industry / practitioners of their choice and

inform the same to the HOD / Staff-in-charge.

5. The students hereafter will be called as Trainees. They should maintain a work diary in which

the daily work done should be entered and the same should be attested by the section in-charge.

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

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

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

institutions to which they are attached.

8. The trainees have to obtain a certificate on successful completion of the institutional training

from the chief executive of the organization.

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

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

11. Report writing manual and format should be prepared by the department.

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

13. Expected outcome of the institutional training is given separately.

*********************************

15

SEMESTER - I

PART III – Allied – 1- MANAGERIAL ECONOMICS [CommonFor B.Com (ABA), B.Com(PA) & B.Com(BPS)]

Credits: 5 Course Code:N7BAB1T66 Hours per week: 6 Total Instructional hours: 75

LEARNING OBJECTIVES To ensure basic understanding of economic concepts and theories.

UNIT - I: Credit Hours:15 Definition - Scope of Managerial economics - Methods of managerial economics-Usefulness of managerial economics - Fundamental concepts of managerial economics-Role and responsibilities of a managerial economist - Goals of a firm.- Demand –Law of demand - Elasticity of demand-Demand forecasting -Types - Methods of forecasting - Features of good forecasting demand

UNIT - II: Credit Hours:15 Production function - Laws of variable proportion-Producer’s equilibrium-Returns to Scale. Cost concepts- cost-output relationship-cost control and cost reduction.

UNIT - III: Credit Hours:15 Market structure and classification – Price - Output determination: Perfect competition-Monopoly-Discriminating monopoly- Monopolistic competition-Duopoly and Oligopoly. Pricing methods - Pricing techniques - Policies.

UNIT - IV: Credit Hours:15 Nature of profit - Accounting and economic profits-Projects from balance sheet point of view Theories of profit -Measurement of profit-Break-even analysis.

UNIT - V: Credit Hours:15 National Income-Inflation and deflation - Business cycle-Monetary and Fiscal policy-Concept of budget - Difference between Internal and External trade - BOT and BOP - Methods to correct adverse balance of payment-Tax-Definition-Difference between direct and indirect taxes. Note: 100% Theory

LEARNING OUTCOME On successful completion, the student should have understood the managerial economics.

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

Reprint 2015.

16

REFERENCE BOOKS

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

edition, Reprint, 2007. 2. D.M.Mithani-Managerial Economics- Himalaya publications, 7

th edition, Reprint, 2015.

3. Gopalakrshnan-Managerial economics-Himalaya publications, 4th

revised edition, 2012. 4. S.Sankaran-Managerial economics-Margam Publications,5th revised edttion,2015.


Ms.B.Geetha,

Asst.Prof.of B.Com.,

Dr.I.Siddiq

(HOD) of B.Com

SEMESTER – I PART IV – FOUNDATION COURSE-I

ENVIRONMENTAL STUDIES Course Code: N7BAB1T27

Credits: 2 Total Instructional Hours: 27

Hours Per Week: 2

COURSE OBJECTIVES

To provide knowledge about the natural resources and associated problems, eco systems, bio

diversity and its conservation and environmental pollution.

SKILL SETS TO BE ACQUIRED

On successful completion the students are expected to have the practical exposure to local area

environmental assets, and its uses. Also knows about the polluted site and its causes.

UNIT I: Natural Resources and Associated Problems: Credit Hours:6

Definition, scope and importance - Need for public awareness - Natural resources - Forest

resources: use and over-exploitation, deforestation, case studies. Timber extraction, mining, dams

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

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

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

case studies.

Food resources: world food problems, changes caused by agriculture and overgrazing, effects of

modern agriculture, fertilizer-pesticide problems, water logging, salinity, case studies. Energy

resources: growing energy needs, renewable and non-renewable energy sources, use of alternate

sources. case studies. Land resources: land as a resource, land degradation, man induced landslides,

soil erosion and desertification. Role of an individual in conservation of natural resources. .

Equitable use of resources for sustainable lifestyles.

UNIT II: Ecosystems Credit Hours:5

Concept of an ecosystem - Structure and function of an ecosystem. - Producers, consumers and

decomposers. - Energy flow in the ecosystem. - Ecological succession. - Food chains, food webs

and ecological pyramids. - Introduction, types, characteristic features, structure and function of the

following ecosystem: - Forest ecosystem. - Grassland ecosystem. -Desert ecosystem. -Aquatic

ecosystems (ponds, streams, lakes, rivers, oceans, estuaries)

17

UNIT III: Biodiversity and its Conservation: Credit Hours:5

Introduction – Definition: genetic, species and ecosystem diversity. - Biogeographical classification

of India. -Value of biodiversity: consumptive use, productive use, social, ethical. Aesthetic and

option values - Biodiversity at global, National and local levels. - India as a mega – diversity

nation. Hot-spots of biodiversity. Threats to biodiversity: habitat loss, poaching of wildlife man-

wildlife conflicts. Endangered and endemic species of India. Conservation of biodiversity: In-situ

and Ex-situ conservation of biodiversity.

UNIT IV: Environmental Pollution: Credit Hours:5

Definition - Causes, effects and control measures of: - Air pollution, Water pollution, Soil pollution,

Noise pollution, Thermal pollution - Solid Waste Management: Causes, effects and control

measures of urban and industrial wastes. - Role of an individual in Prevention of Pollution. -

Pollution Case Studies. - Disaster Management: Floods, Earthquake, Cyclone and Landslides.

UNIT V: Social Issues and the Environment: Credit Hours:6

Sustainable development - Urban problems related to energy.- Water conservation, rainwater

harvesting, watershed management. - Resettlement and rehabilitation of people; its problems and

concerns. Case studies. -Environmental ethics: issues and possible solutions. - Climate change,

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

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

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

Conservation Act. - Issues involved in enforcement of environmental legislation. - Public

awareness. - Human population and the environment. - Population growth and distribution. -

Population explosion – Family Welfare Programme. - Environment and human health. - Human

rights. - Value Education. - HIV/ AIDS - Women and Child Welfare - Role of Information

Technology in Environment and Human Health - Medical Transcription and Bioinformatics

Field Work

Visit to a local area to document environmental assets - River/ Forest/ Grassland/ Hill / Mountain

Visit to a local polluted site – Urban/ Rural/ Industrial/ Agricultural

Study of common plants, insects, birds. - Study of simple ecosystems – Pond, River, Hill Slopes,

etc. (Field work equal to 5 lecture hours)

TEXT BOOK

1. S.V.S.Rana, “Environmental Studies”, Rastogi Publications, Meerut, 2007.

18

SEMESTER – I

,s']fiyghlj]jpl]lk]

Part -IV kdtsf]fiy nahfh

jhs] 1

Instructional Hours: 50

ghl nehf]fk] (Learning Objective) :

khzth]fs; Fzey nkk]ghl]ow]fhd kjpg]g[f]fy]tp mspj]jy] – nahfthH]t[ kw]Wk]

cly]eyk] gw]wpczh]jy] - ew]Fz']fis tsh]j]jYk] kw]Wk] jPaFz']fisj] jtph]j]jYk]-

MSikia kjpg]gPL bra]jy].

myF-I Ez]zwpt[/ czu]r]rp/ vz]zk] Muha]jy] / kw]Wk] Mir rPuikj]jy] 10 Hrs

kdmikjp kw]Wk] kdmGj]jj]jpy] czu]tpd] g']F- czu]r]rpapd] tiffs]- ,yf]F

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

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

myF- II rpdk] jtph]j]jy]/ btw]wpa[k] njhy]tpa[k] 10 Hrs

rpdk]- rpdj]jpw]fhd fhuz']fs]- rpdKk] mikjpa[k] rpdj]jpd] jPatpist[fs] rfpg]g[j]

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

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

KobtLj]jy]

myF-III kdtsKk] kdpjkjpg]g[k] 10 Hrs

kdpjthH]tpy] kdjpd] g']F- kdKk] kdtsKk] kdtsj]jpw]fhd fhuzpfs]- kdpj

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

kdpjFynrit- ehl]Lg]gw]W kdepiwt[-rkj]Jtk]rfpg]g[j]jd]ik- tpl]Lf]bfhLj]jy] jpahfk]-

kd]dpj]jy]- rPh]]ik- neh]ik- fhynkyhz]ik-Ie]bjhGf]fg]gz]ghL.

myF-IV ,is"h]ty]yik 10 Hrs

tiuaiw rhj]jpaf]TW jw]nghija rKjhaj]jpy] ,is"u] ty]yikapd] mtrpak]-

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

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

19

myF- V kdpjclYk; cly; eyKk; 10 Hrs

cly; eyk; - cly; eyj;jpd; mtrpak; - kdpjtsjpwd;fs; - kdpjcly; mikg;g[k; ,af;fKk; -

neha;fs; - neha;fspd; fhuz']fs; - neha; jLg;g[ Kiwfs; - Ie;jpd; mst[Kiw–rkr]rPu; czt[ -

cly; eyj;jpw;FCl;lr]rj]jpd; mtrpak; - kUj;JtKiwfs; gw;wpaxUghh]it.


khzth;fSf;F Fzeyk;/ cly; eyk; kw;Wk; kd eyk; rPuhf;fg;gLfpwJ.

ghl E}y]fs]

1. nahfKk; ,is"h; ty;yika[k; - cyf rKjha nrth r';fk;/

ntjhj;jphp gjpg;gfk;/

101/,uzpad; bjU/ <nuhL.


ghh;it E}y]fs]

1. kdtsf]fiy bjhFg]g[ - 1 - cyf rKjha nrth r';fk;/




2. kdtsf]fiy bjhFg]g[[- 2 - cyf rKjha nrth r';fk;/




3. kjKk; kdpjDk; - cyf rKjha nrth r';fk;/



Ie;jhk; gjpg;g[ - 2012.

4. czt[ Kiw - cyf rKjha nrth r';fk;/





Mrs.V.Amsaveni Dr.S.Rajalatha, HOD – Tamil Department

20

SEMESTER- II - ,uz;lhk; gUtk]

Credits : 3 gFjp I jkpH] Course Code :N7BAB2T51-A

Hours per Week: 6

Part I Tamil Total Instructional hours-75

jhs; - II


bjhd;;ikahd jkpH;r; r\fj;jpd; gz;ghl;L thapyhf vLj]Jf] bfhs;sg;gl ntz;oa

mk;r';fis tpsf]Fjiya[k]/ thH;f;ifia bewpg;gLj;Jtija[k; r\f nehf;fkhff;

bfhz;oUf;Fk; ,yf;fpa';fspd] tHpna khdpl kjpg;g[fis mwpe;J bfhs;Sk; tifapy;

,g;ghlj;jpl;lk; mikf;fg;gl;Ls;sJ. khzth]fSf]Fg] gad]ghl]L nehf]fpy] bkhHpbgah]g]g[g]

gapw]rp itf]fg]gl]Ls]sJ.

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

myFI r';f ,yf;fpak; gh.nt : 15

ew;wpiz - tpisahL MabkhL(172)

FWe;bjhif - ntuy;ntyp (18)

Kl;Lntd; bfhy; (28)

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

thd;gprph; fUtp (461)

fypj;bjhif - kiuah kuy; ftu (06)

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

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

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

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

<bad ,uj;jy; (204)

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

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

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

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

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

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

21

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

ehtpdhy; etpw;W (938)

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

broaha ty;tpidfs; (685

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

ce]jp(2 ghly;fs;)

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

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

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

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

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

(2 ghly;fs])

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

(4ghly;fs;)

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

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

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

Fz;lfHp jptha;/

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

myFIII ciueil gh.nt: 15

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

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

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

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

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

myFIV ,yf;fpa tuyhW gh.nt : 15

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

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

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

myFV ,yf;fzk; gh.nt : 10

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

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

2. tGr;brhw;fis ePf;Fjy;

3. gpwbkhHpr; brhw;fis ePf;Fjy;

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

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

6. bkhHpbgah;g;g[

7. rpWfij vGJjy;


r';f ,yf;fpa';fs; kw;Wk; rpw;wpyf;fpa';fs; gw;wp mwpfpd;wdh;. gf;jp ,yf;fpa'fs;/

rpj;jh; ghly;fs;/ ciueilfs; Mfpatw;wpYs;s ,yf;fpa MSikfis czh;fpd;wdh;.

bkhHpbgah;g;gpd; ,f;fhy njitfis bjhpe;Jbfhs;fpd;wdh;. thf;fpaj;ijg; gpiH ePf;fj;ij

fw;Wf;bfhz;ldh;.

22

ghl E}y]fs]

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

2015 $^d] gjpg]g[

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

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

kW gjpg]g[ - 1994.

ghh]it E}y]fs]

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

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

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

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

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

fht;ah gjpg;gfk;

16- 2 tJ FWf;Fj; bjU

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

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

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

kzpthrfh; gjpg;gfk;

brd;id.


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;



e';if ey;Y}h;/ brd;id – 61.

gjpg;g[ -2006.


Dr.J.Sairabanu, Asst.Prof.of Tamil Dr.S.Rajalatha, HOD – Tamil Department

23

SEMESTER- II

PART-I, PAPER-II, HINDI

Credits:3 Course Code : N7BAB2T51-B

Total Instructional Hours: 75

(Modern Poetry, Novel, Translation & Letter Writing)

1. MODERN POETRY: SHABARI by Naresh Mehtha

Publishers: Lokbharathi Prakashan, I Floor,Duebari Building

Mahathma Gandhi Marg, Allahabad -1.

2. ONE ACT PLAY: EKANKÏ SANKALAM By Veerendra Kumar Mishra

Publisher: Vani Prakasham, New Delhi – 110 002.

3. TRANSLATION: HINDI – ENGLISH ONLY, (ANUVADH ABYAS – III)

Lessons.1 – 15 only

Publisher: Dakshin Bharath Hindi Prachar Sabha Chennai – 600 017.

4. LETTER WRITING: (Leave letter, Job Application, Ordering books, Letter to

Publisher, Personal letter)

5. CONVERSATION: (Doctor & Patient, Teacher & Student, Storekeeper & Buyer,

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

Passenger)

SEMESTER- II

PART-I, PAPER-II, MALAYALAM

Credits: 3 Course Code : N7BAB2T51C

Total Instructional Hours: 75 Prose: Non-fiction

This paper will have the following five units:

Unit I & II Biography

Unit III, IV & V Smaranakal

Text books prescribed:

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

Unit III, IV & V Balyakalasmaranakal – Madhavikkutty (D.C. Books, Kottayam)

Reference books:

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

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

Trivandrum)

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

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

SEMESTER- II

PART-I, PAPER-II, FRENCH-II

Credits: 3 Course Code : N7BAB2T41D

Total Instructional Hours: 75

Prescribed text : ALORS I

Units : 6 – 10

Authors : Marcella Di Giura Jean-Claude Beacco

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

Nagar (Kamla Nagar) ,

New Delhi – 110007. Tel : 011 – 23852986 / 9650597000

24

SEMESTER –II

English for Enrichment-II

Credit :3 Course Code :N7BAB2T62

Hours per Week: 6 Total Instruction Hours: 75

Learning Objective

To enable the students in understanding the intrinsic nuances of English language.

Unit-I Credit Hours:15

The Conjurer’s Revenge-Stephen Leacock

The Land Where There Were no old Men – Jean Ure

Student Mobs – J.B. Priestly

Unit-II Credit Hours:15

The Clerk of Oxford’s Tale from The Canterbury Tales - Geoffrey Chaucer.

The Ancient Mariner – S.T. Coleridge

The Song of Hiawatha – H.W. Longfellow

Unit-III Credit Hours:15

The Village Schoolmaster-Oliver Goldsmith

The Stolen Boat Ride – William Wordsworth

Sita-Toru dutt

Unit-IV Credit Hours:15

I Have a Dream-Martin Luther King

Sorrows of Childhood – Charles Chaplin

At School – M.K. Gandhi

Unit-V Credit Hours:15

Letter Writing

Precis Writing

Hints Developing

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

• Improved Communication Skills

• Confidence to deal with real life situation.

Text Book:

ReflectionsDr.Khader Almas, N. Mehar Taj, S. Alliya Parveen. Edt. Razia Nazir Ali, Dept of

English. JBAS College, Chennai. Macmillan 2007.


I.Indusoodan, Asst.Prof.of English K.Mahalakshmi, Asst.Prof.of English

25

SEMESTER – II Part-III -Core-3 FINANCIAL ACCOUNTING – II

(Common for B.Com, B.Com(PA) & B.Com(ABA) Programmes)

Credits: 5 Course Code: N7BAB2T73 Hours per Week: 5 Total Instructional hours: 60

Learning Objectives To gain the knowledge of financial accounting, accounting procedures and documentation

involved in financial accounting system. Prerequisite: Financial Accounting –I

UNIT – I Credit Hours:12

Consignments : Meaning – Important terms – Account sales - Valuation of unsold stock –

Normal loss and abnormal loss – Account treatment of consignment transactions - Joint ventures:

meaning – features of joint ventures – Joint venture and partnership – accounting for joint ventures

– Separate set of books – separate set of books not kept

UNIT – II Credit Hours:12

Single entry system – Meaning, Definition - Features – Limitations – Difference between

double entry and single entry system - Statement of affairs method - conversion method

UNIT –III Credit Hours:12

Hire Purchase System – Definition – features – Some important terms - Difference between

hire Purchase and installment system – Accounting treatment of Hire Purchase system –

Calculation of interest – Default and Repossession – Complete repossession and partial

repossession

UNIT –IV Credit Hours:12

Meaning of Royalty – Explanation of technical terms – Minimum rent – Short working -

Recoupment –Methods of recoupment - Accounting treatment (Excluding sublease)

UNIT – V Credit Hours:12

Branch accounts: meaning – Types of branches - Branch accounts- Debtors system, Stock & Debtors system - Departmental accounting: Meaning - Distinction between departments and branches – Departmentalization of expenses – Guidelines of apportionment of expenses – Inter Department of transfers – Stock reserve.


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

different practical situations.

26

TEXT BOOK: 1. T.S.Reddy and A.Murthy, “Financial Accounting”, Margham Publications, Chennai- 600 017, 7th Revised Edition 2015. REFERENCE BOOKS: 1. P.L Nagarajan , N.Vinayagakam, Mani.P.L , “Principles of Accountancy”, S.Chand &

Company Ltd, New Delhi, 2013 2. T.S Grewal, “ Introduction to Accountancy”, S.Chand & Company Ltd, New Delhi,

2014. 3. S.PJain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers

NewDelhi,Volume-I, 18th

Revised Edition, 2014.

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

Delhi, 2014.

Prepared by:

Dr.I.Siddiq, Associate Professor –B.Com

Verified by: Dr.D.Padma

HOD – B.Com (ABA)

SEMESTER – II

PART III – CORE – 4 - BUSINESS LAW

[Common for B.Com (PA), B.Com (ABA) & B.Com(BPS) Programs]


Hours per Week: 5 Total Instructional hours: 60

LEARNING OBJECTIVES To enable the students to be aware of the Provisions of Contract Act and other related Laws.

UNIT - I: Credit Hours:12 Introduction – Indian Contract Act 1872 – Meaning – Definition – Essential elements of valid contract – Kinds of Contract – Basics of E-Contract - Offer and Acceptance – Consideration. UNIT – II: Credit Hours:12 Contractual Capacity – Free Consent – Legality of object and consideration – Void Agreements - Contingent Contract – Performance of contract – Quasi Contract – Discharge of contracts – Remedies for breach of contract. UNIT - III: Credit Hours:12

Contract of Indemnity and Guarantee- Contract of Bailment and Pledge – Contract of agency.

UNIT – IV: Credit Hours:12

Contract of Sale of Goods – Conditions and Warranties – Transfer of Property in Goods – Performance of Contract of sales – Remedial measures.

UNIT - V: Credit Hours:12 Indian Partnership Act 1932 – Meaning, Nature – Partnership Deed – Registration – Types of

partners – Rights and duties of partners – Dissolution of partnership-An Overview of Limited

Liablity Partnership Act 2008. Note: 100% Theory

LEARNING OUTCOME On Successful completion of this Course, the students should have Working Knowledge of the Business Laws.

27

TEXT BOOK

1. N.D.Kapoor, “Business Laws” Sultan Chand and Sons, New Delhi, 5th

Edition ,2014.

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

New Delhi, 6th edition, 2016.

2. R.S.N.Pillai and Bagavathi “Business Law” S.Chand and Company, New Delhi, 3rd

Edition , 2014.

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

Edition,

2013.

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

Limited, Chennai, 2013. Prepared by Verified by

Dr.D.Padma (HOD), B.Com (ABA) Dr.C.Boopathi (HOD), B.Com(PA)

SEMESTER II and SEMESTER IV

PART III- PROFESSIONAL TRAINING – CUM- REPORT

Credits: 1 Course Code: N7BAB2R45/N7BAB4R43

The Professional training is mandatory. Students are expected to associate themselves with

business organizations for professional training and do work on a subject of relevance to the chosen

company and duly facilitated by the institution.

The professional training shall be undergone during the period of one month at the end of

Semester II and Semester IV and the students are expected to prepare a report duly guided by an

assigned staff.

Evaluation of the Report consists of:

a) Comprehensive internal assessment by the guide in-charge and through

phase-by-phase presentation to the faculties.

b) A viva-voce would be conducted by an external and an internal examiner. The two

examiners would jointly assess and award the marks. The maximum marks is 50.

c) The students are expected to undergo this course by ― On the Job training in the

selected institution approved by the guide. The students are expected to submit the

detailed report for the professional training at the end of Semester II and IV.

********************************

28

SEMESTER II

Part III- Allied -2

BUSINESS MATHEMATICS AND STATISTICS


Hours per Week: 6 Total Instructional Hours : 75

Learning Objective: To enable the students to acquire knowledge of mathematics & statistics and

their use in business decision making.

Unit I: (15 Hours)

Sets: Finite and infinite sets – equality of sets – Disjoint sets – universal set.

Set Operations: Union of sets, Intersection of sets – Difference of sets – Complement of sets –

Venn diagram – De Morgan’s law – Number of elements – Cartesian product - Problems.

Unit II: (15 Hours)

Matrices: Types of Matrices – Matrix operation – Determinant of matrix – Singular and

Non Singular matrices – Adjoint - Inverse of a Matrix.

Solving simultaneous linear equations: Matrix inversion method - problems.

Unit III: (15 Hours)

Theory of Probability: Classical and axiomatic Definition of Probability-Addition and

Multiplication theorems- Independent events - Theorems on independent events - Definition of

conditional probability – problems.

Unit IV: (15 Hours)

Correlation: Definition – Scatter diagram - Karl Pearson’s Correlation – Concurrent

deviation method – Rank Correlation – Uses of Correlation in Business problems.

Unit V: (15 Hours)

Regression: Definition – Regression lines – Regression Coefficients – Uses of Regression

in Business – Problems.

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

Operations of sets, use of solving simultaneous linear equations, Probability, Statistical tools and

their Applications.

Text Books:

1. P. A. Navanitham “Buisness Mathematics and Statistics” Jai Publishers, 2014.

Unit I: Chapter 3 [Page No: 104-146]

Unit II: Chapter 4 [Page No: 147-210]

Unit IV: Chapter 12 [Page No:503-531]

Unit V: Chapter 13 [Page No: 540-570]

2. S. P. Gupta, Statistical Methods, S.Chand, 2002.

Unit III: Chapter 1 [Page No:751-766]

29

Reference Books:

1. P. R. Vittal, Mathematical Statistics, Margham Publications, 2004.

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

Private Limited, 2010

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

4. R.S.N.Pillai, Bagavathi, Statistics, S. Chand company PVT Ltd, New Delhi , Reprint

2002.

Course Prepared by Verified by

Business Mathematics And Statistics

N.Ganeshmoorthi T.Mathisujitha

SEMESTER- II

Part –IV- Foundation Course - II

mwtpay] fy]tpa[k] kdpjchpika[k]

Credits :2 Course Code : N6BAB2T67

Total Instructional hours - 30


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;.

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myF– 3 (gh.nt - 6])

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

chpikfSk]/ rl]l']fSk].

30

myF– 4 (gh.nt - 6])

fhe]jpar]rpe]jidfs] - fhe]jpa[k] rj]jpahfpuf bfhs]ifa[k]/ rh]nthjak] – mh]j]jKk] tpsf]fKk]/

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

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

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

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

bgz]fs] chpikg] ghJfhg]g[.


khzth;fs; fy]tpapd; Kf;fpaj;Jtk;/ Rje;jpug;nghuhl;lj;jpd; kfj;Jtk;/ murpay;

rl;lfs; kw;Wk; kdpj chpikfs; Mfpatw;iw czh;e;J bfhz;ldh;.

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

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

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

ghh;it E}y]fs]

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

-Kidth; ,y.jpyftjp

ghujp g[j;jf epiyak;

421/ mz;zhrhiy/

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

Kjw;gjpg;g[ - 2011

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

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

21/ ,uhkfpU#;zh bjU/

jpahfuha efh;/ brd;id - 17.

VHhk; gjpg;g[ -2014

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

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

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

nf.g[J}h;/ kJiu.

kWgjpg;g[ -2002.

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

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

btspaPL . 2008.

31

SEMESTER- II

Part –IV – Foundation Course II

Value Education and Human Rights


Total Instructional hours- 30

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

the values of life.

Unit-I (6 Hours)

Education – Definition –The purpose of education – Important values of life – The excellence of

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

in a society – The art of complete life.

Unit-II (6 Hours)

History of Indian freedom struggle – East India Company and its rule in India 1757 -1858 – Its

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

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

movement.

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

Sing.

Unit-III (6 Hours)

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

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

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

Unit-IV (6 Hours)

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

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

Unit-V (6Hours)

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

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

of children – Exploitation and cruelty to women – Organisation protecting women’s rights – Human

rights organisations – Courts of justice – Safety of women rights.

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

struggle, constitution and human rights.

32

Medium of instruction : Tamil and English

Medium of Examination : Tamil and English

Reference:

Ethics of life and the Great Religions of the world

Publication of Sree SaraswathiThyagaraja College – 2016.

Reference Books:

1.Pen varalarum viduthalaikana poratamum - Pro.P.S.Santhirababu

Dr L.Thilagavathi

Bharathi Buthaga nilayam

421, Anna street

Thenampettai, Chennai -18.

Muthl pathippu - 2011.

2. Mahathma Gandhi Books - Gandhi Nool Vellietuk kalagam.

Agimsai Dharumam Varthamanan Pathippagam

21, Ramakrishna Street,

Thiyagaraya Nagar, Chennai - 17

7th Pathippu -2014

3. Inthiya viduthalai poratta varalaru - Dr K.Vengatesh

J.J.Publications

29, Karpaga vinayagar complex

K.Puthur, Madurai.

Marupathippu - 2002.

4. Mulumaiyaga vazhum kalai - M.Setu

Sree SaraswathiThyagaraja College

Publication – 2008.


Prof.R.Padmanabhan, Dean-Academic Affairs Dr.S.Rajalatha, HOD – Tamil Department

33

SEMESTER –II

,s']fiyghlj]jpl]lk]

kdtsf]fiynahfh

jhs] II

Course code : N7BAB2P58

Credits:1 Instructional Hours: 50

ghlnehf]fk] (Learning Objective) :

Mir rPuikj]jy]/ rpdk] jtph]j]jy]/ ftiyxHpj]jy] Mfpatw]Wf]fhd mfj]jha]t[

gapw]rpfs] kw]Wk] nahfhrd']fs] fw]Wf]bfhLj][jy] .

myF-I !]if nahfhtpd] vspaKiwclw]gapw]rp 12Hrs

1.1 vspaKiwclw]gapw]rp1.2 fhafy]g gapw]rp1.3 gf]Ftkpy]yhghy] <h]g]igeph]tfpj]jy]

myF-IIjtk] 12 Hrs

2.1 jtk] - tpsf]fk]- kdmiyr]RHy] ntfk] – tiffs]

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

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

myF-IIIvz]zk] Muha]jy] –MirrPuikj]jy] gapw]rpKiw10Hrs

3.1 epidthw]wy] gapw]rp-vz]zk] Muha]jy] gapw]rp

3.2 MirrPuikj]jy] gapw]rpKiw

myF-IV rpdk] jtpu]j]jy] –ftiyxHpj]jy] gapw]rp10Hrs

4.1 rpdk] jtph]]j]jy] gapw]rpKiw4.2 ftiyxHpf]Fk] jpwk] - gapw]rp

myF–V Mrd']fs] 6Hrs

5.1 Nupatzf]fk]5.2 jz]lhrdk] - rf]fuhrdk](gf]fthl]oy])

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


khzth;fs; mfj]jha]t[ gapw]rpfs] kw]Wk] nahfhrd']fisf; fw]Wf]bfhs;fpd;wdh;.

34

ghl E}y]fs]

1. nahfKk; ,is"h; ty;yika[k; - cyf rKjha nrth r';fk;/




ghh;it E}y]fs]

1. vspa Kiw clw]gapw]rp - cyf rKjha nrth r';fk;/




2. fhafy]gk] - cyf rKjha nrth r';fk;/




3. czt[ Kiw - cyf rKjha nrth r';fk;/




4. Light of Yoga - cyf rKjha nrth r';fk;/





Mrs.V.Amsaveni Dr.S.Rajalatha, HOD – Tamil Department

35

SEMESTER – III Part-III -Core-5 FINANCIAL ACCOUNTING – III

(Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)

Credits: 5 Course Code: N7BAB3T71 Hours per Week: 6 Total Instructional hours: 75 hrs Learning Objectives: To gain working knowledge on recording of business transactions todifferent forms of organization in practical situations.

Prerequisite: Financial Accounting -II

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

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

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

Liabilities- Treatment of Goodwill – Adjustment of Goodwill through Capital A/c only - Settlement of Accounts - Retiring Partner‘s Loan Account with equal Installments only– Death of Partner.

UNIT - III (15 Hours)

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

Piecemeal Distribution

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

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

and urban.


Learning Outcome: To familiarize working knowledge on recording of businesstransactions to different forms of organizations and their application to different practical situation.

TEXT BOOK

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

017, 7th

Revised Edition 2015. REFERENCE BOOKS

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

Delhi, 13th

Edition, 2013. 2. Dr.M.A.Arulanandam&Dr.K.S.Raman,“AdvancedAccountancy ”Himalaya

Publications New Delhi, 1st Edition, 2015. 3. M.C.Shukla, T.S.Grewal&S.C.Gupta, “Advanced Accounts”, Sultan & Chand

Publications, New Delhi, 2013. 4. S.P. Jain & K.L. Narang, “Advanced Accountancy”, Kalyani Publishers New

Delhi, Volume- I, 18th

Revised Edition, 2014. Prepared by: K.K.Manikandan Verified by: Dr.D.Padma

Assistant Professor –

B.Com (ABA) HOD – B.Com (ABA)

36

SEMESTER–III

PART–III:Core–6 - COMPANY LAW

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

Credit:4 CourseCode : N7BAB3T72

Hours per Week: 6 Total Instructional Hours :75

Learning Objective: To enlightenthe student’sknowledgeonCompanies Act2013 and Related legal provisions.

UNIT– I (15 Hours) Introduction of CompaniesAct1956 – HighlightsofCompaniesAct 2013 –Typesand

Formationof Companies–CertificationofIncorporation–Commencementof Business–

Memorandumof Association– Purpose–Alterationof Memorandum–Articlesof Association–Contents– AlterationofArticlesofAssociation–RelationshipbetweenArticles and Memorandum

ofAssociation.

UNIT– II (15Hours) Prospectus–Definition andContents–DeemedProspectus–MisstatementinProspectus–

Doctrine of UltraVires–Doctrine of IndoorManagement–Prevention and oppressionof mismanagement – Offences andPenalties.

UNIT– III (15 Hours) Key Managerial Personnel–Directors–QualificationsandPowers–DutiesandLiabilities– Appointment and Removal–CompanySecretary–Qualifications–AppointmentandRemoval – Position of a Company Secretary– Duties and Liabilities ofaCompanySecretary.

UNIT– IV (15 Hours) Company Meetings – Proxy – Quorum – Chairman – Duties of a Company Secretary regardingCompanyMeetings– Notice– Agenda–Minutes.

UNIT– V (15 Hours) CorporateWindingup –ModesofWindingup–CompulsoryWindingupbythe Court –

VoluntaryWindingup– Corporate Governance and Corporate Social Responsibility.

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

haveworkingknowledgeof theCompany Laws

TEXT BOOK:

1 . N.D.Kapoor,ElementsofCompanyLaw,SultanChand&Sons publications,NewDelhi,29 th

Edition 2013.

REFERENCEBOOKS: 1. Taxman‟sCompanies Act 2013 with rules, Taxman Publications (p) Ltd. 2. TheCompanies Act 2013, TheInstituteof CompanySecretaries ofIndia,Kluwer

India (p )Ltd.

3.C.L.BagarilAsok. K, Company Law, Vikas PublishingHouse, 12th

Edition, 2013. 4. A Text Book of Company Law, M. C. Kuchhal, Mahavir Publications, Edition 2015.

Preparedby Verified by

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

37

SEMESTER–III

Part III- Core – 7 PRINCIPLES AND PRACTICES OF MARKETING (COMMON FOR B.COM, B.COM(CA), B.COM(PA), B.COM(ABA), B.COM(BPS) PROGRAMME)



LEARNING OBJECTIVES To understand the nature of marketing management and digital marketing strategies.

UNIT – I Credit Hours: 10 Marketing: Definition of Market and Marketing – Classification of Markets – Marketing and

Selling – Objectives - Importance of Marketing –– Modern Marketing Concepts - Mass Marketing

– Niche Marketing - Customer Relationship Marketing.

UNIT – II Credit Hours: 10 Marketing Mix – Product Mix –Meaning of Product – Product Life Cycle –Branding – Labelling –

Price Mix – Importance – Pricing Objectives – Pricing strategies –Types of Pricing - Personal

Selling and Sales Promotion – Importance of Channels of Distribution – Functions of middlemen.

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

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

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

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

Exploitation in India.

UNIT – IV : Credit Hours: 10

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

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

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

Advertising - Introduction - Online advertising objectives - Types of display adverts - Getting ads

online -Targeting and Optimising -Tracking - The future of online advertising -advantages and

challenges.

UNIT – V Credit Hours: 10

Social Media Channels - Introduction - Social media channels - Social networking - Social media

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

Email strategy and planning - Step-by-step process - Advantages and challenges. Mobile Marketing

- Introduction - the role of mobile in personal communication - Mobile messaging channels -

Advantages and challenges. Marketing Ethics: Social Responsibilities in Marketing.

Note: 100% Theory only

LEARNING OUTCOMES On Successful completion of this Course, the students should have better knowledge in marketing

management and digital marketing strategies.

38

TEXT BOOK

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

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

Fifth Edition, Quirk eMarketing (Pty) Ltd.

REFERENCE BOOKS

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

2. Dr.C.B.Gupta&Dr.Rajan Nair “Marketing management” Sultan Chand & Sons, New Delhi. 2009.

3. RajanSaxena, Marketing Management, Tata McGraw Hill Publishing Company Limited, New Delhi. 2014

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

SEMESTER III

PART III – Allied - 3- FINANCIAL MANAGEMENT Credits: 5 Course Code:N7BAB3T75


LEARNING OBJECTIVES To equip the students with the knowledge of the financial management techniques and methods of financial planning. Unit: I Credit Hours: 12 Nature & scope of financial management – profit maximization- wealth maximization-functions of finance-relationship between risk & return- time value of money. (Theory Only)

Unit: II Credit Hours: 12 Cost of capital meaning & importance-cost of debt, preference, equity and retained earnings-weighted average cost of capital-capital budgeting- techniques-NPV-payback period-ARR-IRR-Profitability Index Method - capital rationing.

Unit: III Credit Hours: 12 Operating & financial leverage-measurement of leverage-effect of operating and financial leverage on profits-capital structure theories-net income approach-net operating income approach-MM theories-determining capital structure in practice.

Unit: IV Credit Hours: 12 Dividend theories and policies-issues in dividend decision, Walters‘s models, MM hypothesis, dividend & uncertainty, relevance of dividend, dividend policy and forms. Working capital: Meaning – Classification - Merits and Limitations - Factors determining Working Capital.

Unit: V Credit Hours: 12 Estimation of Working Capital Requirement - Accounts receivable and inventory management -

Cash Management. (Question paper covers 60 % Theory and 40% problems)

LEARNING OUTCOMES On successful completion of the course, the students are expected to apply efficiently the financial management tools for effective financial decision-making.

Prepared by:

Dr.M.Selvarani, HoD – B.Com (BPS)

Verified by:

Dr.D.Padma, HoD - B.Com (ABA)

39

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

Pvt. Ltd., New Delhi, 6th

edition 2014.

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

8th

edition, 2014.

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

edition,

2015.

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


edition, 2015.

4. P.Periasamy, Financial Management, McGraw Hill Education (India) Pvt. Ltd., New Delhi, 3rd

edition, 2011.

Prepared by:

Dr.D.Padma, HOD – B.Com (ABA)

Verified by:

Dr.D.Padma, HOD – B.Com (ABA)

SEMESTER – III PART IV - SKILL BASED COURSE -1: MS OFFICE AND ACCOUNTING PACKAGE

Credits: 2 Course Code: N7BAB3P76 Hours per Week: 4 Total Instructional Hours : 50

LEARNING OBJECTIVES To enable the students to work with MS office and Accounting Package.

MS – Word (10 Hours) 1. Type a document and make Alignments.

2. Prepare a Class Time-table

3. Using Mail merge prepare an interview call letter.

4. Prepare Bio-Data by using Wizard/ Templates.

5. Design a Cheque Book of a Bank

MS – Excel (8 Hours) 1. Develop the Students Mark List worksheet and calculate Total, Average, Pass or Fail and

rank. 2. Draw the different type of charts (Line, Pie, Bar) to illustrate Class performance in the

Semester. 3. Prepare a Pay roll of a concern.

MS – Power Point (8Hours) 1. Prepare a presentation through Templates.

2. Draw an Organizational chart for five levels of hierarchy of a company. MS – Access (8 Hours)

1. Prepare Students Database

2. Prepare an Inventory Database.

40

Tally (16 Hours) 1. Creating a new company and generating books of accounts – Cash book and bank book. 2. Prepare subsidiary ledgers and books

3. Prepare financial statements (Trial Balance,P&L Account and Balance Sheet)

4. Prepare BRS and Cash Flow statements.

Note: The syllabus has 100% Practicals.

LEARNING OUTCOME On successful completion of this course, the students should be able to work efficiently in MS-Office and Accounting Package.

Prepared by: Ms.A.Shanthi

Asst.Prof.of B.Com (ABA)


HOD – B.Com (ABA)

SEMESTER – III PART IV – SKILL BASED COURSE – 2: BUSINESS COMMUNICATION



LEARNING OBJECTIVES To nurture the communication skills relating to business.

UNIT - I : Credit Hours:8 Business communication- Meaning – Importance of Business communication- modes of communication – Barriers of Communication –Remedies to overcome Barriers –Business Letters -Essentials of a good business letter- Kinds and Layout of Business Letters. Modern forms of Communication-Fax, E-Mail, Video Conferencing etc,

UNIT - II : Credit Hours:8 Business Correspondence Personnel: drafting of interview letters - call letters and offer of appointment - provisional appointment orders - final orders of appointment. UNIT – III: Credit Hours:8 Purchase: requests for quotations – tenders - samples and drawings - test order - complaints and follow-up. Sales: drafting of sales letters - circular letters - preparation of sale notes with conditions of sale - status inquiries - reports to sales manager such as sales promotion matters.

UNIT - IV: Credit Hours:8 Accounts: correspondence with various agencies : customers - regarding dues - follow up letters - banks – regarding over-drafts - cash credits and account current - insurance companies - regarding payment - renewal of insurance premium - claims and their settlement.

UNIT - V: Credit Hours:8 Corporate Communication: With shareholders and debenture-holders pertaining to dividend and interest - transfer and transmission – Company meeting- Notice- Agenda – Minutes- Stock Exchanges - Registrar of Companies and various authorities like Reserve Bank of India - SEBI. Note: 100% Theory

|

41

LEARNING OUTCOMES On Successful completion of this Course, the students should have an understanding of various correspondence related to the business.

TEXT BOOK: 1. Rajendra pal Korahill, “Essentials of Business Communication”, Sultan chand& sons,

Publications, 13th Edition, 2012. REFERENCE BOOK:

1. Meenakshi Raman &Prakash Singh, “Business Communication”, Oxford University Press, 2013. 2. ArunaKoneru, “Professional Communication”, Tata Mcgraw Hill, New Delhi.(2013). 3. Ms Ramesh Cc Pattanshetti Madhumati M Kulkarni, “Business communication”, R Chand & Co,

2008. 4. HomaiPradhan Prof.N.S.Pradhan, “Business Communication”, Himalaya Publishing House, 2008.

Prepared by: Ms.A. Shanthi,



HOD – B.Com (ABA)

SEMESTER- III - \d]whk] gUtk] Credits : 2

Hours per Week:2 gFjp - IVjkpH] mog]gilj]jkpH; Course Code :N7BAB3T58A


ghlnehf;fk; (Learning Objective) :

jkpH; vGj;Jf;fspd; rpwg;g[/ jkpHh] gz]ghL kw]Wk] ,yf]fpa']fis

mwpKfk] bra]jy]/ kly] vGjg] gapw]Wtpj]jy].

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

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

myF– II jpiz/ghy]/ vz]/ ,lk]/ fhyk]/ xUikgd]ik/ gh.nt:06

Fwpy]/ beoy] ntWghL

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

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

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

bra;jpthf;fpak;/ tpdhthf;fpak;/ czh;r;rpthf;fpak;

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

42

ghh;it E}y]fs]

1. g"]rje]jpuk] - Kidth;. JiuRe;jnurd;

n$hjpyl;Rkpgg;spnf#d;!;

24-135 fw;gfk; mbtd;a[

ehd;fhk; bjU

brd;id - 28

gjpg;g[ - 2006.

2. ey]y jkpH] - Kidth.; f. bts;spkiy

tp$ahgjpg;gfk;

20/ ,uh$ tPjp

nfhit - 1

gjpg;g[ - 2006.

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



e';ifey;Y}h;/ brd;id– 61.

gjpg;g[ -2006

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

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

brd;id - 02.

gjpg;g[ - 2008.

brd;id– 14.

Prepared by:

Dr.M.Revathi, Asst.Prof.of Tamil

Verified by:

Dr.S.Rajalatha, HOD – Department of Tamil

43

SEMESTER- III - \d]whk] gUtk]

Credits : 2 gFjp – IV jkpH]

Hours per Week: 2

rpwg]g[j]jkpH]]] Course Code : N7BAB3T58B


ghlnehf;fk; (Learning Objective) :

gy;ntW ,yf;fpa tot';fspd] tHpnathH]tpaiya[k] bkhHpapd] ,dpikiaa[k]

czh]j]Jjy].

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

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

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

bjd]wy] - Ch]td

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

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

myF– II rpw]wpyf]fpak] gh.nt:03

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

myF– III gf]jp ,yf]fpa']fs] gh.nt:07

ehad]khh] g[uhzk]

ekpee]jpehadhh] g[uhzk].

Mz]lhs] –ehr]rpahh] jpUbkhHp

Mwhk] jpUbkhHp (Kjy] Ie]Jghly]fs])

myF– IV rpWfijj] bjhFg]g[ gh.nt:06

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

mfpyd]] - Kjy] yl]rpak]

Nlhkzp - ehfyp']fkuk]

myF– V bkhHpbgah]g]g[/ mYtyff] foj']fs] gh.nt:05

ghh]it E}y]

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

fhyr;RtLgjpg;gfk;

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

gjpg;g[ - 2007.

44

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

41/gprpl;nfh ,d;l!;l;hpay; v!;nll;


,uz;lhk; gjpg;g[ - 2004

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

irtrpj;jhe;j E}w;gjpg;g[f; fHfk;

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

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

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

67 - gPl;lh;!; rhiy

,uhag;ngl;il/ brd;id -14.

Kjy; gjpg;g[ -2003


Dr.S.Dhandapani, Asst.Prof.of Tamil Dr.S.Rajalatha, HOD – Tamil Department

SEMESTER – III

Non-Major Elective 1: BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS-I

Credits: 2 Course Code: N7BAB3T78-C


Learning Objective

To prepare students for competitive examination and interviews


Parts of Speech

Unit II Credit Hours: 5 Numbers

Case

Gender


Voices

Narration , Degrees of Comparison

Unit IV Credit Hours: 6

Precis Writing.Expansion of an Idea

Report Writing, Letter Writing

45


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.


Ms.R.Vennila Nancy Christina,

HOD – EnglishDepartment

Ms.K.Mahalakshmi, Asst.Prof.of English

SEMESTER IV

PART III – Core 8 – ADVANCED CORPORATE ACCOUNTING



LEARNING OBJECTIVES To enable the students to be aware on the Corporate Accounting in conformity with the

provision of the Companies Act.

UNIT - I : Credit Hours: 15 Issues of shares at par - discount & premium – forfeiture - reissue of shares - Bonus issue and right issue –Redemption of Preference of shares.

UNIT - II : Credit Hours: 15

Issue and redemption of debentures-Underwriting of shares and debentures- Preparation of Final

Accounts – Profit and Loss account, Balance Sheet (Prepared as per Revised Schedule III, Companies

Act 2013) - Calculation of Managerial remuneration.

UNIT III: Credit Hours: 15

Amalgamation, Absorption, Reconstruction (Excluding External Reconstruction) - Mergers and

Acquisition (Theory only)- Accounting involved in liquidation of Companies.

UNIT - IV Credit Hours: 15 Accounts of Insurances Companies - Life Insurance - Valuation Balance Sheet - Preparation of Final accounts - Revenue Account and Balance Sheet - Form F-Form B-Form C-General Insurance - Preparation of revenue A/c - Profit and Loss A/C – Balance Sheet in prescribed format by IRDA -Accounts of Banking Companies – Schedule for Preparation of Profit and Loss account and Balance Sheet.

46

UNIT - V : Credit Hours: 15 Holding Companies: Introduction-Statutory definition-Requirements of Sec.212 - Consolidated Balance sheet (Excluding Intercompany Owings and Intercompany holdings) - Miscellaneous Adjustments- Accounting standard 21. Note: The syllabus will have 20% Theory and 80% problems (Simple Problems Preferred).

LEARNING OUTCOMES On Successful completion of this Course, the student should have knowledge on the accounting practices prevailing in the corporate world. TEXT BOOKS: 1. T.S.Reddy& A. Murthy, “Corporate Accounting”, Margham publications, Chennai 6th Revised

Edition, 2016.

REFERENCE BOOKS: 1.S.P. Jain & K. L. Narang,“Advanced Accounting”, KalyaniPublishers,NewDelhi, Volume II, 20th

Edition-2014.

2.R.L.Gupta &M.Radhaswamy, “Advanced Accountancy”, Sultan Chand & Company

Ltd,New Delhi- 110 055. Volume II, 14th Edition– 2014.

3.Shukala M.C. Grewal T.S. & Gupta. S.L. “Advanced Accounts”, Sultan Chand & Company

Ltd, New Delhi- 110 055. Volume II ,Edition- 2014

4. Maheswari. S.N. and Maheshwari. S. K. ,“Corporate Accounting”, Vikas Publishing house,

New Delhi. 5th Edition-2013.

Prepared by: Mr.K.Manikandan, Asst.Prof. Verified by: Dr.D.Padma, HOD

SEMESTER IV

PART III – CORE 9 – BANKING THEORY LAW AND PRACTICE [Common for B.Com, B.Com(CA), B.Com(PA) and B.Com(ABA) Programs]

Credits: 4 Course Code:N7BAB4T72

Hours per Week: 5 Total Instructional hours: 60 LEARNING OBJECTIVE: To provide good understanding on the role of banking, its role in the development of economy and core banking services.

UNIT I Credit Hours:12 Introduction to banking – Types of Banks – Functions of Banks - Banking Regulations Act,

1949 – Reserve Bank of India (RBI): Evolution – Organisational structure of RBI – Functions of RBI – Credit Creations of RBI – Credit Control Measures – Monetary Policy and its objectives - Relationship between RBI and Commercial Banks. UNIT II Credit Hours:12

Definition of banker and customer – Relationship between Banker and customer – Legal frame work – termination of relationship – Garnishee Order – Bankers Right of Lien– General procedure for opening a savings, current and fixed deposit Account – Special types of customers. UNIT III Credit Hours:12

Negotiable Instruments: Meaning & Definition – Characteristics – Cheque and its kinds – Crossing, Endorsement, Material Alteration – Collection and payment of Cheque – Refusal or bouncing of cheque. Bills of Exchange: Definition, characteristics and Parties involved – Difference between Bill and Cheque.

47

UNIT IV Credit Hours:12 Loans and Advances – Principles of Sound Lending - Non Performing Assets (NPA) –

Definition and Meaning – Types of NPAs - Causes – Remedies – Basel Banking Norms – Basel I, Basel II and Basel III.

UNIT V Credit Hours:12 Banking Sector Reforms in India: Recommendations of Narasimham Committee (Phase-I) -

Banking Services: ATM, Credit Card, Debit Card, Rupay Card – E-Services – On-line/Internet Banking – Mobile Banking – EFT (Electronic Fund Transfer) –Real Time Gross Settlement (RTGS) System, Negotiated Dealing System (NDS), Centralized Funds Management System (CFMS), National Financial Switch (NFS), and Inter Bank Funds Transfer Processor (IFTP) – Immediate Payment Service (IMPS).

LEARNING OUTCOMES: After the successful completion of the course, the students should have the thorough knowledge on the current banking systems.

TEXT BOOK 1.E.Gordon & K. NatrajanBanking Theory, Law & Practice, Himalaya Publishing House,

Mumbai, 24th

revised edition, 2015. REFERENCE BOOKS 1. G.S.Popli and Anuradha Jain, “Principles and Systems of Banking”, PHI Learning Private Limited, New Delhi, 2016. 2.K.P.M. Sundaram and P.N.Varshney, Banking Law and Practice, Sultan Chand & Sons

Publishing House, New Delhi, 18th

edition 2014. 3. Indian Institute of Banking and Finance, “Principles & Practice of Banking” Macmillan Publishers India Private Ltd., Chennai, 2016. 4..K.C.Shekar, LekshmyShekar, Banking theory and Practice,Vikas Publishing House

Pvt.Ltd., 20th

edition, 2007.

Prepared by: Dr.D.Padma

HOD – B.Com (ABA)


HOD – B.Com (ABA)

SEMESTER IV

PART III – ALLIED 4- PROJECT APPRAISAL AND MANAGEMENT

Course Code: N7BAB4T74

Credits: 5


LEARNING OBJECTIVES To understand about project finance, financial projection, project planning and project evaluation methods. Unit I Credit Hours: 15 Project – concept – characteristics - Life Cycle Phases – Project Management - Concept – Tools and techniques – Project identification and preparation – Financing arrangements – Evaluation of project profitability – Tax planning and tax incentives for project investment decisions.

48

Unit II Credit Hours: 15 Project appraisal – various aspects of project appraisal – Project cost estimation – Project financing – Sources of finance – Role of financial institutions in project financing – Appointment of project manager – Delegation – Project manager‘s authority. Unit III Credit Hours: 15 Financial appraisal –NPV/PI/IRR/BCR – Financial projections – Selection of project organization structure – Functional organization – Product organization – Matrix organization – Network techniques for project management – PERT/CPM model. Unit IV Credit Hours: 15 Project planning and scheduling – Resource allocation – Project cash flows – Basic principles of

cash flow estimation – Cash flows for a replacement of project – Biases incash flow estimation –

Financing infrastructure projects - Venture capital and private equity – Rehabilitation of sick units.

Unit V Credit Hours: 15 Project cost control – Direct cost and indirect cost – Time-Cost trade off – Project direction – Project co-ordination and control – Project evaluation – Objectives – Evaluation methods – Post project evaluation(Post Audit) – Phases and types of post audit. Note: 100% Theory

LEARNING OUTCOME On successful completion of the course, the students should have the knowledge about sources of project finance and evaluation of various projects.

TEXT BOOK: 1. K. Nagarajan , Project Management, New Age International Publishers, New Delhi,

7th

edition,2015.

2. Prasanna Chandra, Projects Planning Analysis, Selection Financing, Implementationand

Review, TATA McGRAW-HILL, 7th Edition, 2010. REFERENCE BOOKS: 1. S.CHOUDHURY , Project Management, TATA McGRAW-HILL, Reprint 2007. 2. Gagan Deep Sharma, Kiran Deep Kaur and Dr.Harpreet Singh, ProjectManagement,

Kalyani Publishers, Reprint 2006. 3. Jeffrey K.Pinto, “Project Management”, Dorling Kindersley India Private Ltd., Noida,

2009. 4. John M.Nicholas&Hemansteyn, “Project Management for Business, Engineering and

Technology Principles and Practice, Butterworth-Heinemann, USA, 3rd edition, 2008. .

Prepared by: Dr.D.Padma

HOD – B.Com (ABA)


HOD – B.Com (ABA)

49

SEMESTER IV

PART III – SKILL BASED COURSE -3

INDUSTRIAL AND LABOUR LAW

CREDITS: 2 Course code:N7BAB4T75

Hours per Week: 6 Total Instructioal Hours: 75

LEARNING OBJECTIVES To provide good understanding of the industrial and labour laws in India.

UNIT - I : Credit Hours: 15 The Factories Act, 1948: Object – Definitions – Approvals, Licensing and Registration – The Inspecting Staff – Powers – Certifying Surgeons – Provisions Relating to health, Safety, Welfare – Hours of Work and Shifts – Employment of Young Persons – Employment of Women UNIT - II : Credit Hours: 15

The Employees’ Compensation Act– Employer‘s Liability and Non-Liability – Disability – Partial,

Permanent, Total Disablements – Occupational Diseases – Amount of Compensation. The Trade

Union Act, 1926: Definition – Registration – Rights and Privileges UNIT - III : Credit Hours: 15 The Employee‘s State Insurance Act, 1948: Object Definitions – Employee‘s State Insurance Corporation – It‘s Constitution and Membership – Powers and Duties –

Standing Committee – Medical Board – Benefits.

UNIT - IV : Credit Hours: 15 The Provident Fund and Miscellaneous Provisions Act, 1952. The Payment of Wages Act, 1936; Definitions – Wages and Permissible Deductions – Time and Mode of

Payment. Payment of Bonus Act 1965 – Payment of Gratuity Act 1972 (Basic Provisions

only)

UNIT - V : Credit Hours: 15 The Industrial Disputes Act, 1947: Definitions – Provisions Relating to Strike, Lockout, Retrenchment, Lay-off, Closure – Administrative Machinery to Solve Disputes – Works Committee – Conciliation Officers – Board of Conciliation – Labour Courts – Industrial Tribunals – National Tribunals


LEARNING OUTCOME After the successful completion of the course, the students should have the thorough knowledge on the laws governing the industries and rights and obligations of employees.

TEXT BOOK 1. Kapoor.N.D“Industrial Law “, Sultan Chand & Sons, New Delhi,2015.

REFERENCE BOOKS 1. Shukla M.C.“Mercantile law”S. Chand & Company Limited, New Delhi ,13th Edition,2012.

2. Nandhakumar.B, “Industrial Relations, Labour Welfare and Labour Laws”, Vijay Nicole

imprints(P) Ltd.,Chennai , 1st edition 2014.

3. Gogna P.P.S, “Business and Industrial Law”, S. Chand Publishing, New Delhi ,2nd

Edition,2007.

4. V.Kubendran, “Legal Aspects of Business” , SCI TECH Publications India Private Ltd., 2008.


Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)

50

SEMESTER – IV

PART IV - SKILL BASED COURSE- 4 INVESTMENT ANALYSIS AND PORTFOLIO MANAGEMENT

Credits: 2 Course Code:N7BAB4T76 Hours per Week: 5 Total Instruction Hours: 60

LEARNING OBJECTIVES To impart knowledge on securities markets and investment decision-making in stock market securities. UNIT – I : Credit Hours:12

Introduction to Investment and Securities – Forms of Investment media - Risk and return – BSE, NSE, SEBI – its functions. Debt Instruments, Equity Instruments and their

valuation.

UNIT – II : Credit Hours:12

Fundamental analysis: Economic Analysis – Industry Analysis – Company

analysis. Technical Analysis: Dow Theory – Efficient market theory.

UNIT – III : Credit Hours:12 Derivatives : Derivative markets in India - Concept of derivatives - financial derivatives and commodity derivatives - types of derivatives – forward contracts, futures contracts – options - participants in futures and options market - stock index futures. UNIT – IV : Credit Hours:12

Modern Portfolio Theory: Capital Asset Pricing theory model (CAPM) - Markowitz model

(Simple Problems) UNIT - V : ` Credit Hours:12 Mutual Funds – Meaning – Types – Advanatages and Disadvantages- Portfolio Management: Construction – Revision and evaluation – Portfolio management by corporates.

(Simple Problems). Note: The syllabus will have 80% Theory and 20% Simple Problems only.

LEARNING OUTCOMES: On successful completion of the course, the students are expected to acquire diagnostic, analytical and decision-making skills related to investments in various securities.

TEXT BOOK: 1. PunithavathyPandian, “Security Analysis and Portfolio Management”,

Vikas Publishing House Private Ltd., 2nd

Edition 2013. REFERENCE BOOKS: 1. S.Kevin, “Security Analysis and Portfolio Management”, Prentice-Hall of India Private

Ltd., New Delhi. 12th

Edition 2014. 2. V.A.Avadhani, “Security Analysis and Portfolio Management”, Himalaya Publishing House,

11th

Edition 2014. 3. Preeti Singh, “Investment Management” Himalaya Publishing House , 17

th Edition 2013.

4. M.Ranganatham and R.Madhumathi, “Investment Analysis and Portfolio Management”, Pearson Education (Pvt) Ltd., New Delhi. (2009).

Prepared by: Ms.A.Shanthi,



HOD – B.Com (ABA)

51

SEMESTER- IV - ehd;fhk; gUtk]

Credits : 2

Hours per Week: 2 gFjp - IVjkpH]

mog]gilj]jkpH; - II

Course Code :N7BAB4T57A


myF– I brhw]bghUs] tpsf]fk]. gh.nt:05

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

cly] cWg]g[fs].

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

(KJbkhHp/ mwp"h]fspd] bjhlh]fs]/

,yf]fpathpfs]/ cUtf']fs])

myF– III jkpHh] gz]ghL gh.nt:06

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

mwpKfk].

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

Mj]jpr]No/ bfhd]iwnte]jd]/ ghujpahh].

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

Fwpj]Jkhzth]fisvGjitj]jy].


vGj;Jf;fisg; gw;wpamwpKfKk; brhw;fisvGJtjw;Fk; ngRtjw;Fk;

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

ghh]it E}y]

1. ,yf]fpatuyhW - nrhk . ,stuR

kzpthrfh; gjpg;gfk;

8-7 rp';fh; bjU

ghhp Kid

brd;id - 8

Mwhk;gjpg;g[ - 2007

52

2 .ghujpahh; ftpijfs; - ghujpahh;

_ ,e;Jgg;spnfrd;!]

100/ bfdhy; g']f] nuhL

fpHf;Frp.I.o.efh;

brd;id - 35

13-Mk; gjpg;g[ -2011

3.gjpbdz; fPH;f;fzf;F

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

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

141/ c!;khd; rhiy/

jpahfuhaefh;

brd;id - 17


4. ePjp E}y; fs";rpak; - bfhw;witbtspaPL

4/2 Re;juk; bjU

jpahfuhah; efh;/ brd;id -17

Kjw;gjpg;g[ - 2014.

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

kzpthrfh; gjpg;gfk;

31/ rp';fh; bjU/ ghhpKid/

brd;id– 108

Kjw;gjpg;g[ - 1983.

Prepared by:

Dr.M.Revathi, Asst.Prof.of Tamil

Verified by:

Dr.S.Rajalatha, HOD – Department of Tamil

SEMESTER- IV - ehd;fhk; gUtk]

Credits : 2 gFjp - IVjkpH]

rpwg]g[j]jkpH]]] Course Code : N7BAB4T57B


myF– I r']f ,yf]fpak; –mfk]] gh.nt:05

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

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

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

53

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

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

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

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

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

(njh]e]j ehd;Ffl]Liufs])

C"]ry] kdR

fw]wJkdk]

,aw]if kfue]j']fs]

ee]jpahtl]lr] broapd] k"]rs] ,iy

myF– V bghJf]fl]Liufs] gh.nt:06

khzth]fs] bfhz]lhoatpHhFwpj]J mth]fisvGjitj]jy].


r';ffhyk; Kjy; ,f;fhyk; tiuapyhd ,yf;fpa';fs; tHpnabkhHpapd; ,dpikkw;Wk;

thH;tpay; jd;ikfisa[k; cah;e;Jbfhs;fpd;wdh;.

ghh]it E}y]

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

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

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

41/gprpl;nfh ,d;l!;l;hpay; v!;nll;


,uz;lhk; gjpg;g[ - 2004

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

Ky;iyepiyak;

9/ ghujpefh; Kjy; bjU

jpahfuhaefh;

brd;id– 600 017

Kjw;gjpg;g[ 2012

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

rpj;jpuk; btspaPL

15/fiythzpefh;

,yhRg; ngl;il

g[Jr;nrhp– 605 008



Dr.S.Dhandapani,

Department of Tamil

Dr.S.Rajalatha, HOD – Tamil Department

54

SEMESTER IV

Part IV- Non-Major Elective-2

BASIC ENGLISH FOR COMPETITIVE EXAMINATIONS-II

Credits: 2 Course Code: N7BAB4T77-C


LEARNING OBJECTIVE

To prepare students for competitive examination with basic grammar knowledge.


Concord (Subject Verb Agreement)

Articles

Synonyms -Antonyms

Unit II Credit Hours: 5 Tenses

Common Errors

Idioms and phrases


Kinds of Sentence (transformation)

Classification of Sentences (simple, complex, compound)

Rearrange the Sentences

Improvement of Sentences

Unit IV Credit Hours:6

One word substitution

Selection of mis spelt /Correctly spelt words

Odd word out


Comprehension

Cloze test

LEARNING OUTCOME

On successful completion of the course, the students to be in the comfort level of

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

Text Book:

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

College, Pollachi, 2017.

Reference Book:

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

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


R.Vennila Nancy Christina K.Mahalakshmi

55

SEMESTER IV

MATHEMATICS FOR COMPETITIVE EXAMINATIONS

(Common for all UG students admitted in 2017 and onwards onwards)



Learning Objective: To train the students on quantitative aptitude and verbal reasoning.

UNIT I (10 Hours)

Analogy

Coding and Decoding

Direction Sense Test

UNIT II (10 Hours)

Blood Relations

Logical Reasoning

UNIT III (10 Hours)

Average

Problems on Numbers

Problems on Ages

UNIT IV (10 Hours)

Percentages

Ratio and Proportion

Profit and Loss

UNIT V (10 Hours)

Time & Work

Time and Distance

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

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

Text Book:

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

Thyagaraja College, Pollachi, 2016.

Reference Books:

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

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

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

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

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

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

Companies, 2006.

Course Prepared by Verified by

Mathematics For Competitive Examinations

M.Thangamani

R.Chitradevi R.D.Beulah

R.Senthil Amutha

56

SEMESTER – V Part-III -Core-10 - COST ACCOUNTING

(Common for B.Com,B.Com(CA), B.Com (PA), B.Com (ABA) & B.Com(BPS) Programmes)


Hours per week : 5 Total Instructional hours: 60 Learning Objective: To gain comprehensive understanding of aspects relating to CostAccounting and their application by way of solving problems. UNIT – I (12 Hours)

Cost Accounting-Meaning and Definition- Objectives –Difference between Financial and Cost Accounting – Relationship with Management Accounting and Cost Accounting - Elements of Costing- Cost Concepts and Classifications - Elements of Cost – Preparation of Cost Sheet – Tender and quotations

UNIT – II (12 Hours) Material Control – Meaning – objectives – Essentials – Advantages - Economic Order

Quantity (EOQ) – Perpetual Inventory System – Level of Stocks – Reorder level - Maximum Level - Minimum Level – Average Stock Level – Danger Level – Pricing of materials issues - FIFO – LIFO – Simple Average – Weighted Average –– Transfer Price Costing – Activity based Costing. UNIT – III (12 Hours)

Labour Cost - Computation and control of labour – Labour Turn over – Separation Method – Replacement Method – Flux Method – Remuneration and incentives – Time rate and Piece rate System –Premium and Bonus Plan. Idle Time – Over Time – Merit Rating – Time and Motion Study

UNIT – IV (12 Hours) Overheads - Meaning and Classification of Overheads – Allocation and Apportionment of

Overheads-Primary and secondary distribution of overheads – Repeated distribution method Simultaneous equation method- Stepladder method - Reconciliation of Cost and Financial Accounting UNIT – V (12 Hours)

Process Costing – Meaning - Definition – Advantages and Disadvantages of Process costing - Process Losses – Normal Loss – Abnormal Loss – Abnormal Gain–. Inter Process Profits - Contract Costing – Service Costing for Transports.

Note: The Syllabus will have 40 % Theory and 60 % Problems. Learning Outcome: On successful completion of the course the student should have athorough

knowledge on the cost accounting principles and Practice

TEXT BOOK: 1. R.S.N.Pillai and V.Bagavathi, Cost Accounting, Sultan Chand and Sons Publishers. 7

th

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

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

Chennai-600 017, 7th

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

2010

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

Assitant Professor - B.Com HOD – B.Com

57

SEMESTER – V Part-III - Core-11- INCOME TAX LAW AND PRACTICE – I

(Common for B.Com, B.Com (PA), B.Com (ABA) &B.Com(BPS) Programmes)

Credits: 5 Course Code: N7BAB5T72 Hours per week : 6 Total Instructional hours: 75 hrs Learning Objectives: To impart the knowledge about income tax law and practices in India UNIT – I (15 Hours)

Taxes- Meaning- Types–Direct Taxes and Indirect Taxes - Merits and Demerits ofDirect Taxes. Conceptual Frame Work of Income Tax in India- Important Definitions under the Income Tax Act 1961- Assessee – Types of Assessee - Persons – Income - Agricultural Income - Assessment Year - Previous Year – Residential status – Scope of total Income - Exempted Incomes .

UNIT – II (15 Hours) Computation of Income under the Head Salary - Allowances - Perquisites - Profit in lieu

of salary. Computation of Income under the Head House Property: Basis of Charge – Computation of House Property Income.

UNIT – III (15 Hours) Computation of Income under the Business and Profession: Basis of Charge of Business

Income- Problem on Computation of Business Income- Income from Profession- Basis of Charge

UNIT – IV (15 Hours) Computation of Income under the Head Capital Gains: Meaning and Definition of Capital

Gain- Basis of Charge- Concepts and Meaning of Capital Asset - Transfer - Consideration - Various Modes of Acquisition of Capital Asset - Kinds of Capital Gain – Long Term and Short Term- Taxation of Capital Gains .Income from Other Sources: Dividend- Interest on Securities including Grossing Up – Family Pension – Bank Interest- Casual Income- Lottery Winning, Race Winning. UNIT –V (15 Hours)

Set off and carry forward of losses –Computation of Gross total income – Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G. Distribution of Marks: 40% Theory and 60 % Problems Learning Outcome:On the Completion of the Course, he students should be able tocompute the tax liability of an individual TEXT BOOK: 1. V.P Gaur & D.B Narang, “ Income Tax –Law & Practice”, Kalyani Publishers, Punjab- 141008–* Relevant Assessment Year. REFERENCES BOOKS 1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,*Relevant Assessment

Year. 2.Dr.H.C.Mehrotra& Dr. S.P. Goyal, “Direct Taxes law & Practice”,SahityaBhawan.Publications, Agra.* Relevant Assessment Year. 3.VinodSingnia, “Income tax law and practice” Taxman Publications, New Delhi,* Relevant

AssessmentYear. 4.Dr.Bhagavathi Prasad, “Direct Taxes Law & Practice”VishwaPublication,New Delhi * Relevant Assessment Year. Prepared by: Dr.I.Siddiq Verified by: Dr.D. Padma

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

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SEMESTER V

PART III – Core – 12

HUMAN RESOURCE MANAGEMENT & ORGANISATIONAL BEHAVIOUR Credits: 4 Course Code: N7BAB5T63


LEARNING OBJECTIVES To understand the nature of human resources and organisational behaviour and its significance to the organization. Unit: I Credit Hours: 15 HRM: Meaning - Importance - Evaluation - Objectives - Scope - Hawthorne studies - Its implications - recognition of participation-Theories X &Y-Organization structure. Unit: II Credit Hours: 15 Human resource planning-Job analysis-Role analysis-Selection & Recruitment-Testing-Interview-Placement training-Promotion-Performance appraisal-Job evaluation and merit rating –Job satisfaction and morale – Motivation theories and Leadership styles.

Unit: III Credit Hours: 15 Nature of Organisational Behaviour- Concepts- Challenges & Opportunities- Ethical Issues-Foundations of Organisational Behaviour.

Unit:IV Credit Hours: 15 Personality- Concept- Personality Theories- Personality Development-Determinants of personality- Personality Traits- Personality traits of Indian Managers- Personality Measurement – Perception- Concept- importance-process- Perceptual selectivity-Perceptual organization- Inter personal Perception- Developing Perceptual Skill - Learning- Concepts – Theories-Reinforcement- organizational Behaviour Modification – Learning organization- Knowledge management. Unit: V Credit Hours: 15 Attitudes – Attitudes relevant to organizational Behaviour- Attitude change - and values – Types – Factors. Value and Behaviour- value systems- Emotions and Emotional Intelligence- concepts- Developing emotions – managing emotions Note: 100% Theory

LEARNING OUTCOME On Successful completion of this Course, the students should have management and leadership skills.

TEXT BOOK: 1. L.M .Prasad “Human Resource Management” Sultan Chand & Sons, New Delhi, 3rd Edition, 2014. 2. L.M.Prasad, “Organisational Behaviour”, Sultan Chand & Sons, New Delhi, 5th Edition, 2015, REFERENCE BOOKS:

1. C.B. Gupta, “Human Resource Management”, Sultan Chand &Sons,New Delhi, 15 th Edition, 2014.

2. Keith Davis: “Organisational Behaviour” – 1st edition, Tata Mc-Graw Hill Publications

3.C.B.Mamoria: “Personnel Management” –Himalaya Publications, 30th edition, 2014 4.P.C.Tirupathi: “Personal Management & Industrial Relations”, S.Chand& Sons, , 20th edition, 2013.


Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)

59

SEMESTER V

PART III – ELECTIVE - 1 - FINANCIAL REPORTING Credits: 5 Course Code:N7BAB5T65A

Hours per Week:7 Total Instructional hours: 90

LEARNING OBJECTIVES To gain ability to analyze financial statements including consolidated financial statements of group companies and financial reports of various types of entities. UNIT - I : Credit Hours: 18 Accounting Standards - Accounting Standards Interpretations and Guidance - various accounting

aspects issued by the ICAI –Applications - Overview of International Accounting Standards

(IAS)/International Financial Reporting Standards (IFRS) - Interpretations by International Financial

Reporting - Interpretation Committee (IFRIC) - Significant difference vis-a-vis Indian Accounting

Standards - Understanding of US GAAP – and its applications. Corporate Financial Reporting - Issues

and problems – National Advisory Committee on Accounting Standards (NACAS) . UNIT – II : Credit Hours: 18

Accounting for Corporate Restructuring (including inter-company holdings) - Consolidated Financial Statements – Concept - Purposes - minority interest – Goodwill - Consolidation procedures – Minority interests – Goodwill Treatment of pre-acquisition and post-acquisition profit.- Consolidation with two or more subsidiaries and foreign subsidiaries - Consolidated profit and loss account, Balance sheet and cash flow statement - Treatment of investment in associates and in joint venture in consolidated financial statements. UNIT – III Credit Hours: 18

Accounting and Reporting of Financial Instruments – Meaning – recognition - derecognition and offset - compound financial instruments - Measurement of financial instruments - Hedge accounting disclosures - Share based payments – Meaning - Equity settled transactions - Transaction with employees and non-employees - Determination of fair value of equity instruments Vesting conditions Modification - cancellation and settlement Disclosures.

UNIT - IV : Credit Hours: 18 Financial Reporting by Mutual funds - Non-banking finance companies - Merchant bankers - Stock and commodity market intermediaries - Valuation - Concept -Valuation of Tangible Fixed Assets, Intangibles including Brand Valuation and Goodwill - Valuation of Liabilities -Valuation of Shares - Valuation of Business UNIT - V : Credit Hours: 18 Developments in Financial Reporting - Value Added Statement - Economic Value Added - Market

Value Added - Shareholders Value Added - Human Resource Reporting - Inflation Accounting Annual

Report - understand and analyzing the Annual Report. Note: 100% Theory.

LEARNING OUTCOMES On successful completion of the course, the students are expected to acquire the ability to apply valuation principles and to solve financial reporting and valuation cases.

TEXT BOOK:

1.C.A. Praveen Sharma “Financial Reporting with Accounting Standards”, Pooja Law Publishing

Company, New Delhi, January 2013. REFERENCE BOOK: 1.Geoff Black, “Applied Financial Accounting and Reporting”, Oxford University Press, Fourth Edition 2010.

2. P.C. Tulsian and ‘Tulsian’sBharat ‘Financial Reporting’, S. Chand Publications, New Delhi

March 2014.

3.William J. Bruns, Cengage“Financial Reporting & Management Accounting”, Learning India

Pvt. Ltd, July 2010.

60

4. CA G Sekar ,“Padhuka's Student Guide On Financial Reporting For CA Final”, CCH India; Tenth

edition, 2016.

Prepared by: Mr.K.Manikandan,

Asst.Prof.of B.Com(ABA)


(HOD)

SEMESTER – V

PART III - ELECTIVE I-ADVERTISEMENT AND SALES FORCE MANAGEMENT Course Code: N7BAB5T65B

Credits: 5


LEARNING OBJECTIVES: To provide basic knowledge of concepts, Principles, Tools and Techniques of Advertisement and Salesmanship. UNIT – I Credit Hours: 18

Meaning – features of advertisement – advertising agency – history of advertising – advertising as communication process – types of advertising – consumer advertising – trade advertising – retail advertising – financial advertising – recruitment advertising – advertising – importance of advertising agency – services rendered by an advertising agency – criticisms of advertising. UNIT – II Credit Hours: 18

Advertising media –advertisement copy- themes and appeal of the copy – description – narrations – classification of media of advertisement - indoor – window display – counter display – special display and outdoor – rural advertisement, advertisement boards, vehicular advertisement - direct advertising , book lets, catalogue – promotional advertising: print media – news paper, magazine – electronic media – radio, television, criterion for selecting advertising media for different products. UNIT – III Credit Hours: 18

Social and ethical issues in advertising – economics effects of advertising – advertising and deception – comparative advertising UNIT – IV Credit Hours: 18

Salesmanship: meaning and essentials of salesmanship – sales organization – various types of organizations – importance of sales manager – qualification -aggressive selling – method of aggressive selling – steps in selling process. UNIT – V Credit Hours: 18

Salesman: recruitment training remuneration and control – recruitment importance of proper selection – born salesman and trained salesman process of recruitment – training – importance of proper training – essential of good training – basic principles of designing a training progarmme remuneration – methods of compensating salesman – straight salary and commission – essential of a good compensation – target fixation Note: 100 % Theory LEARNING OUTCOMES: On successful completion of this course, the Students should have understood the attributes and knowledge requirements of Advertisement and Salesmanship Practices.

61

TEXT BOOKS 1. R.C. Agarwal, “Salesmanship and Advertising”, LakahmiNarainArarwalpubilication, Agra, 8

th

Edition 2009. REFERENCE BOOKS 1. Varma and Agarwal, “Salesman and Publicity”, King Books Educational Publishers, New

Delhi – 110 006.

2. C.N.Sontakki, “Advertising”, Kalyani Publishers, 3rd

Edition 2006.

3. P.K.Sahu& KC Raut, “Salesmenship& Sales Management”, Vikas Publishing House Pvt Ltd,

3rd Edition 2006.


Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma (HOD)

__________________________________________________________________

SEMESTER – V

PART III - ELECTIVE I-FINANCIAL MARKETS

Credits:5 Course Code: N7BAB5T65C

Hours per Week: 7 Total Instructional hours: 90 LEARNING OBJECTIVES : This course aims to create awareness about the role and importance of these agencies in Corporate Financing. Unit – I Credit Hours: 18

Financial Markets – Structure of Financial Markets – Financial Investment – Money Market in

India – Indian Capital Markets – Difference between Money Market and Capital Market –

Classification and object of Indian Money Markets and Structure of Capital Markets. Unit – II Credit Hours: 18 Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – Merchant Banking - Role and Functions of Merchant Bankers in India – Under writing. Unit – III Credit Hours: 18 Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock Exchange – Various Speculative Transactions – Role of SEBI – Regulation of StockExchange. Unit – IV Credit Hours: 18

Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – LIC – GIC – UTI – Mutual Funds – Investments Companies

Unit – V Credit Hours: 18 New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture Capital –

Dimension Functions – Venture Capital in India – Factoring – Types – Modus Operandi of

Factoring – Factoring as Source of Finance – Securitisation of assets – Mechanics of

Securitisation- Utility of Securitisation – Securitisation in India.

LEARNING OUTCOMES: On successful completion of this course, the student should know about the methods of financing by this agencies and the key role played by them in Corporate Financing.

62

TEXT BOOK

1 .Dr.S.Gurusamy, “Financial Services”, TMH Publication, 2nd

edition, 2009.

REFERENCE BOOKS

1. I M Pandey“Financial Management”,Vikas Publishing House,New Delhi, 11th

Edition, 2015.

2. Prasanna Chandra “Financial Management Theory and Practice” TMH Publication Edition 8,

2014.

3. DK.MurthyVenugopal, “ Indian financial system”,I.K.International Publishing house Private

Limited New Delhi-2006.

4. E.GordonK.Natarajan, “Financial markets and service”, Himalaya Publishing house -2010.


Ms.D.Premaselvaraji,


Dr.D.Padma

(HOD)

SEMESTER –V

PART IV –SKILL BASED ELECTIVE-5

INFORMATION SECURITY AND SYSTEM CONTROL

Course Code: N7BAB5T76 Credits : 2

Hours per Week: 6 Total instruction Hours : 75

LEARNING OBJECTIVES To gain knowledge on information systems and security related laws. UNIT - I : Credit Hours: 15 General Systems Concepts – Nature and types of systems, nature and types of information, attributes of information.- Business information systems –various types of information systems – TPC, MIS, DSS,EIS, ES.

UNIT - II : Credit Hours: 15 Information Systems Controls - Need for control - Effect of computers on Internal Audit - Responsibility for control – Management, IT, personnel, auditors - Cost effectiveness of control procedure - Control Objectives for Information and related Technology (COBIT) (e) Control over System and program changes UNIT - III : Credit Hours: 15 Control over Data integrity, privacy and security -Classification of information - Logical access controls Physical access controls - Environmental controls - Security concepts and techniques – Cryptosystems, Data Encryption Standards (DES)- Public Key Cryptography & Firewalls -Data security and public networks -Monitoring and surveillance techniques- Data Privacy- Unauthorized intrusion, hacking, virus control - Role of IS Auditor in Access Control

UNIT - IV : Credit Hours: 15 Audit Tests : Introduction to basics of testing (reasons for testing) - Various levels/types of testing such as (i) Performance testing, (ii) Parallel testing (iii) Concurrent Audit modules/Embedded audit modules, etc. Information security -. Three primary goals (confidentiality, integrity, availability) - Agreements for: confidentiality, trade secrets, discovery, non-compete -. Intellectual property and fair use -. Patents, trademarks, and copyrights

63

UNIT - V : Credit Hours: 15 Cyber Law- Cyber Crime - Information Technology Act, 2000 Note: 100% Theory only

LEARNING OUTCOMES On Successful completion of this Course, the students should have the knowledge related to information system control and data security.

TEXT BOOKS: 1. Tripathi Surya PrakeshGoel R Shukla PK “Introduction to Information Security and Cyber

Law” New Delhi 2014. 2. AkhileshwarParthak, “Legal aspect of Business"McGraw-Hill Education-2013. REFERENCE BOOKS:

1. Thomas R.Peltier, Justin Peltier, John Blackley .“Information Security Fundamentals”

Auer Bach Publications, Washington DC, 2010.

2.WamanS.Jawadekar, “Management Information System”,Tata McGraw-Hill Publishing

Company Limited –New Delhi-2007.

3.Aman Jindal, “Management Information System”,Kalyani Publishers-2007.

4.V.Rajaraman, “Introduction to Information Technology”, Phl Learning Private Limited, New

Delhi, Edition 2 -2014.

5.Ron Weber, “ Information Systems Control and Audit”, Pearson Education-2009.




Dr.D.Padma

(HOD)

SEMESTER V PART V - EXTENSION ACTIVITIES

Course code: N7BAB5P27

Every student shall participate compulsorily for period of not less than two years

(4 semesters) in any one of the following programmes.

NSS

NCC

Sports

YRC

Other extra-curricular activities.

The student’s performance will be examined by the staff in-charge of extension activities along with

the Head of the respective department and a senior member of the Department on the following parameters.

The marks shall be sent to the Controller of Examinations before the commencement of the final semester

examinations.

64

20% of marks for Regularity of attendance

60% of marks for Active Participation in classes/camps/games/special Camps/programmes in

college District/ State/ University activities.

10% of marks for Exemplary awards/Certificates/Prizes.

10% of marks for Other Social components such as Blood Donations, Fine Arts,

etc.

The above activities shall be conducted outside the regular working hours of the college. The marks

sheet will carry the following remarks as per the following mark range.

A-Exemplary - 80 and above

B-Very good - 70-79

C-Good - 60-69

D-Fair - 50-59

E-Satisfactory -40-49

This grading shall be incorporated in the mark sheet to be issued at the end of the semester.

(Handicapped students who are unable to participate in any of the above activities shall be required to take a

testing the theoretical aspects of any one of the above fields and be graded and certified accordingly)

SEMESTER – VI

PART III – CORE – 13 - MANAGEMENT ACCOUNTING (COMMON FOR B.COM, B.COM(CA), B.COM(PA), B.COM(ABA), B.COM(BPS) PROGRAMME)

Credits:4 Course Code: N7BAB6T71

Hours per week:5 Total Instructional hours: 60

Learning Objective To impart the knowledge on interpreting various financial statements, preparation of budgets and decision-making and controlling in business. UNIT - I : (12 Hours)

Management Accounting - Meaning – scope - Objectives and Limitation - Distinction between Financial accounting and Management accounting - Cost accounting and Management accounting. Role of Management Accounting in Decision Making - Tools and Techniques -Functions and Duties of Management Accountant.Analysis and Interpretation of Financial Statements. UNIT - II : (12 Hours)

Ratio Analysis: Meaning – Objective - Advantages and its limitations - Classification of ratios.Fund Flow and Cash flow Analysis: Concept of Fund - Meaning of flow of fund – Objectives - Techniques and preparation of Fund Flow Statement - Uses and Limitation of Fund Flow Statement.

65

UNIT - III : (12Hours) Cash Flow Statement: Meaning - Preparation – Uses andLimitations of Cash Flow

Statement. Budget and Budgetary control: Meaning of Budget - Budgetary Control – Objectives -

Merits and Demerits of Budgetary Control - Essentials of Successful Budgetary Control - Use of

Budget in Planning and Control .

Types of Budget –Sales Budget – Production Budget – Cost of Production Budget –

Materials Budget – Selling and Distribution Budget – Cash Budget – Master Budget . (Theory and

Problem). Zero Base Budgeting – Meaning –Advantages and its Limitations ( Theory only) UNIT - IV : (12Hours)

Marginal Costing – Definition of Marginal cost and Marginal Costing – Salient features – Advantages of Marginal Costing – Limitations – Break-Even Analysis – Cost volume-profit Analysis – Applications of Marginal costing for Business Decision making. UNIT - V : (12 Hours)

Standard Costing and variance analysis - meaning of Standard Cost - Applications of Standard Costing - Advantages and Limitations of Standard Costing - Establishment of Standard costing System - Variance analysis. (Material and Labour Variance Only) Distribution of Marks: 40% Theory & 60% Problems. Learning Outcome On the successful completion of this course, the students will be able to provide data to the management for decision-making in areas like finance, production, sales etc., TEXT BOOK 1. R.K.Sharmaand ShashiK.Gupta, Management Accounting, Kalyani Publishers, New Delhi, 13th

edition, 2014.

REFERENCE BOOKS 1. S.N.Maheswari , Principles of Management Accounting, Sultan Chand and Sons, New Delhi, 17th

revised edition, 2014 2. Khan M Y & Jain P K , Management Accounting, McGraw Hill Education (India) Pvt. Ltd., New

Delhi, 6th edition,2014. 3. A.Murthy&S.Gurusamy ,Management Accounting, Vijay Nicle Imprints Pvt.Ltd., New Delhi, 1st

edition, 2013. 4. T.P.Ghosh, Fundamentals of Management Accounting, Excel Books, New Delhi.2009.


Dr.D.Padma

HOD – B.Com(ABA)

Dr.D.Padma

HOD – B.Com(ABA)

66

SEMESTER – VI Part-III -Core-14- INCOME TAX LAW AND PRACTICE – II

(Common for B.Com, B.Com (PA) & B.Com (ABA)B.Com(BPS) Programmes) Credits: 5 Course Code: N7BAB6T72 Hours per week: 6 Total Instructional hours: 75 Learning Objectives To impart the knowledge about income tax law and practices in India Prerequisite: Income Tax Law and Practice -I UNIT – I (15 Hours)

Administrative, Judicial Authorities of Income Tax- Powers - Duties – Penalties for offence under IT Act u/s 221,234, 271(A-I) UNIT II (15 Hours)

Deductions allowed under Section 80C, 80CCC,80D, 80DD, 80E and 80G-Assesment of individuals – Tax liability

UNIT – III (15 Hours)

Assessment of partnership firms including LLP - Assessment of PFAOP- Charging

Provisions &Computation of Taxable Income- Deductions allowed-Computation of Tax Liability -

Assessment of HUF

UNIT – IV (15 Hours)

Assessment of Companies- Scope of Gross Total Income- Taxable Income - Tax

Liability – Concept and Application of Minimum Alternate Tax (MAT) - Assessment of

Charitable Trusts UNIT – V (15 Hours) Assessment Procedures – Types of Assessment -collection and recovery of Tax– Advance payment of Tax, TDS, PAN, TAN– E-filing Distribution of Marks: 40% Theory & 60% Problems.

Learning Outcome On the Completion of the Course, the students should be able to compute tax liability of partnership firms, companies, HUFs etc., TEXT BOOK 1. V.P.Gaur&D.B.Narang ,“Income Tax – Law & Practice” , Kalyani Publishers, Punjab-

141008–* Relevant Assessment Year. REFERENCES BOOKS 1. B.B. Lal, Varshisht. N,“Direct Taxes”, Pearson Education, New Delhi,* Relevant

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

Publications, Agra.* Relevant Assessment Year.

3. DinkarPagare, “Tax Laws”Somaiya Publication, New Delhi,* Relevant Assessment Year.

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

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

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

67

SEMESTER VI

PART III – CORE 15- INDIRECT TAXATION (Common for B.Com, B.Com (PA) & B.Com (ABA) Programmes)

Credits:4 Course code:N7BAB6T73

Hours per Week:5 Total Instruction Hours:60

LEARNING OBJECTIVES To gain knowledge on the principles and provisions relating to indirect taxation and GST in

India

UNIT - I : Credit Hours: 12 Tax system - canons of taxation - Indian tax system - features of indirect tax-Comparisons

of direct and indirect tax - tax evasion and avoidance. UNIT - II : Credit Hours: 12

Customs duty – basic concepts – types – valuation – customs procedure, import and export procedure – powers of officers – levy and exemption –- penalties and offences – Export promotion scheme, EOU – SEZ – Duty drawback. UNIT - III : Credit Hours: 12

Overview of GST-Implementatin of GST-– Advantages of GST- For State and Central

Government, For Business and Traders, For Consumers – Taxes subsmed in GST.

UNIT - IV : Credit Hours: 12

Comprehensive structure of GST – Centrral GST (CGST) – State GST (SGST) – Integrated

GST (IGST) – Union Territory GST (UTGST) - Liability of the tax payer- Registration procedure

under GST. UNIT - V : Credit Hours: 12

Retuns filing procdeudres under GST – Payment procedure under GST – Supply of goods

and services – Input tax/credit – Impact of GST in various sectors – Retail – IT – E-commerce –

Food Service – Real Estate – Financial Services – Petroleum products. Note: 100% Theory only.

LEARNING OUTCOMES On successful completion of this course, the students should be well versed in the basic

provisions regarding indirect taxation and GST introduced in India.

TEXT BOOKS 1. S.S. Gupta (2017) – GST – Laws and Practice, Taxmanns Publications, New Delhi.

2. MonishBhalla (2015) – Commercial GST – The Game Changer – Commercial Law Publishers (India)

Pvt. Ltd, New Delhi. REFERENCE BOOKS:

1. V. Balachandran “Indirect Taxation” Sultan Chand &Kalyani Publishers, 16th edition, 2014. 2. R. Radhakrishnan “ Indirect Taxation”, Kalyani Publishers, 2013

3. Dr.Radha and Dr.Parameswaran, “Business Taxation”, Prasanna Publishers, Chennai, 2011.

4. Dr.Radha and Dr.Parameswaran, “Indirect Taxation” Prasanna Publishers, Chennai, 2013.


Dr.D.Padma, HOD - B.Com (ABA), Dr.C.Boopathi, HOD - B.Com(PA)

68

SEMESTER VI

PART III –COMPREHENSIVE SUBJECT VIVA-VOCE

Credits:1 Course Code:N7BAB6R45

Comprehensive subject wise viva-voce for 50 marks shall be assessed at the end of VI

semester and the questions shall have an equal representation from all the subjects covered upto VI

semester in the syllabus. The evaluation of the comprehensive subject wise viva-voce will be based

on the performance of the students and the same shall be done by an external examiner.

SEMESTER VI

PART III – ELECTIVE 2 AUDITING AND ASSURANCE

Credits : 5 Course code: N7BAB6T76A Hours per Week: 5 Total Instructional Hours : 60

LEARNING OBJECTIVES To understand objective and concepts of auditing and gain working knowledge of generally accepted auditing procedure. UNIT - I : Credit Hours: 12 Auditing Concepts: Meaning and Nature of Auditing – Definition of Auditing – Scope of Auditing - Differences between Accountancy and Auditing – Auditing and Investigation – Main object of an Audit – Detection and Prevention of Errors, Fraud – Advantages of an Audit – The Auditor – Qualifications of an Auditor.

UNIT - II : Credit Hours: 12

Standards on Auditing: Concept – Scope – Objectives & importance – Procedure for issuing Standards.

Audit planning - Audit programme – Audit working papers – Audit note book.

UNIT - III : Credit Hours: 12 Internal Control: Elements of internal control- Review and documentation -Evaluation of internal

control system - internal control questionnaire - Internal control check list- test of control - concept

of internal audit – Internal control and computerized Environment. UNIT - IV: Credit Hours: 12 Audit Sampling - Types of sampling. Testchecking - Techniques of testchecks.Vouching: Vouching the debit and Credit side of the Cash Book – Vouching Cash and Credit Purchases – Vouching of Cash and Credit Sales- Audit of assets and liabilities.

69

UNIT - V : Credit Hours: 12 Company Audit: Audit of Shares - Appointment of auditors – Rotations of auditors – Disqualification, Removal of auditors - powers and duties of auditors. Audit Report: Qualifications, Disclaimers, Adverse opinion, Disclosures, Reports and certificates- Companies Auditors Report Order 2014 (CARO). Special audit: Educational Institutions – Hotels –Clubs – Hospitals - Leasing Companies. Note: 100% Theory only.

LEARNING OUTCOMES On the successful completion of this course, the students should know the procedures of auditing and role of auditors in business.

TEXT BOOK: 1. B.N.Tandon, S.Sudarshanam, S.Sundarababu, “A Handbook of Practical Auditing”, Sultan

Chand and Company, New Delhi, 13th Edition 2014. REFERENCE BOOKS: 1. R.G.Saxena, Principles and Practice of Auditing, Himalaya Publishing House, 7th

Edition,2014. 2. DinkarPagare, “Principles and Practices of Auditing”, Sultan Chand& Sons, New

Delhi, 12th

Edition, 2014. 3. K.Sundar& K. Paari, “Practical Auditing”, Vijay Nicole Imprints Pvt Ltd, 2014. 4. S.K.Basu, “Auditing & Assurance”, Dorling Kindersley (India) Pvt.Ltd, 2012


A.Shanthi ,Asst.Prof. B.Com (ABA), Dr.D.Padma, HOD - B.Com(ABA)

SEMESTER VI

PART III – ELECTIVE 2 - EXPORT MARKETING

Credits: 5

Hours per Week: 5 Course Code: N7BAB6T66B

Total Instructional hours: 60 LEARNING OBJECTIVE: To provide basic knowledge of concepts, Principles, Tools and Techniques of Export Marketing UNIT – I Credit Hours: 12

Export Marketing - an overview - export marketing - meaning differences between export marketing and domestic marketing – salient features and basic functions of export marketing - export barriers tariff and non tariff – export market analysis – feasibility of market entry – source to market information – assessing sales prospects.

70

UNIT – II Credit Hours: 12 Export distribution and channels – main channels of distribution in export market – linking

the domestic and overseas channel – direct export – indirect export – channel; suitable for small manufactures – factor influencing selection of marketing channels.

UNIT – III Credit Hours: 12 Export promotion – characteristics of foreign buyers – forms of export promotion –

importance of promotional activities – factors affecting promotional decision – domestic and foreign advertising – unified verses diversified advertising strategy – advertising campaign – trade fair and exhibitions –planning for participation - role of Indian institute

of foreign trade in export promotion

UNIT – IV Credit Hours: 12 Exports and import procedure – documents used in foreign trade

UNIT – V Credit Hours: 12 Export finance: needs – short term, medium and long term source of finance types of Credit

– pre-shipment Credit , post- shipment Credit letters of Credit – finance for export on differed payments terms –Contribution of EXIM bank and ECGC for export finance - Export Provisions under FEMA 1999.

Note: The Syllabus will have 100 % Theory.

LEARNING OUTCOMES: On successful completion of this course, the Students should have understood the attributes and knowledge requirements of Export Marketing

TEXT BOOKS 1. Rathor B.S, Export Marketing, Himalaya Publishing House, Mumbai – 400 004, Edition –

2014.

REFERENCE BOOKS 1. Balagopal .T.A.S, “Export Management”, Himalaya Publishing House, 13

nd Edition 1998.

2. GerealdAlbaum, EdwinDuerr, Jesperstandskou, “International Marketing and export Management”, pearson Edition -2013.

3. Francis Cherunilam, “International Business text and cases”,Prentice Hall of India private Limited,New Delhi- edition 5- 2013.

4. Raj Agarwal, “International trade”, Institute of management technology published, Excel Book-2007.




Dr.D.Padma

(HOD)

71

SEMESTER VI

PART III – ELECTIVE 2: WORKING CAPITAL MANAGEMENT

Credits: 5 Course Code: N7BAB6T66C


LEARNING OBJECTIVE: To educate the importance of working capital management concepts in corporate finance.

UNIT I Credit Hours: 12 Working Capital Management – Theories and approaches – Ratio Analysis - Fund Flow and

Cash Flow Analysis – Cash flow forecasting and Budgeting.

UNIT II Credit Hours: 12 Financing of working capital – Money market instruments – Bank Finance- Assessment and Appraisal – Managing corporate liquidity and financial flexibility

UNIT III Credit Hours: 12 Receivables Management – Cash Management – Inventory Management

UNIT IV Credit Hours: 12 Instruments of international money market – Euro notes – Euro commercial paper – MTNs and FRNs.

UNIT V Credit Hours: 12 Working Capital Control and Banking policy – Committee recommendations on working capital – New system of assessment of working capital finance.

LEARNING OUTCOMES: On successful completion of this course, the Students should have better understanding on the working capital management in organisations.

TEXT BOOK 1. V.K.Bhalla, “Working Capital Management Text and Cases”, Sultan Chand and Company, New Delhi, Edition, 2014.

REFERENCE BOOKS: 1. PrasannaChandra,Fundamentals of Financial Management, McGraw Hill Education(India)


edition 2014.

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

edition, 2015.

3. M.Y Khan & PK Jain, “Financial Management”, Tata McGraw Hill Publishing company

Private Limited. Sixth Edition 2014.

4. P.V.Kulkarni, BG .Satyaprasad, “Financial Management,Himalaya Publishing House -

2011.




Dr.D.Padma

(HOD)

72

SEMESTER VI

PART III –ELECTIVE 3 – Business Analysis and Valuation

Credits: 5 Course Code:N7BAB6T77A Hours per Week: 6 Total Instructional hours:75

LEARNING OBJECTIVES To gain knowledge in different techniques in the valuation of assets and liabilities. UNIT I : Credit Hours: 15

Principles and techniques of valuation - Asset valuation-Earnings valuation - Cash flow valuation - Other valuation basis - Efficient market hypothesis - Impact of changing capital structure on the market value of the company - Priorities of different stakeholders in terms of business valuation. (Simple Problems) UNIT II : Credit Hours: 15

Valuation of Mergers and Acquisitions - Assets and cash flows (Simple Problems)- The strengths and weaknesses of various valuation method - Recognition of the interest of various stakeholders - Selection of appropriate cost of capital for valuation - Synergistic benefits - Forms of consideration and terms of acquisitions - Post merger integration process - Implications of regulations for business combinations - Types of exit strategies and their implications. UNIT III : Credit Hours: 15

Valuation of Assets and Liabilities Valuation of fixed assets - Valuation of inventories - Valuation of investments - Valuation of shares - Valuation of options .(Simple Problems)

UNIT IV : Credit Hours: 15 Valuation of intangibles and accounting standards(AS-26) - Forms of intellectual property

and methods of valuation - patents and copyrights. (Theory Only) UNIT V: Credit Hours: 15

Valuation of goodwill - Valuation of brands- Valuation of real estate - Human resource accounting - Relevant accounting standards. (Theory Only).

Note: 80% Theory and 20% Simple Problems.

LEARNING OUTCOMES On successful completion of the course, the students should have understood the techniques of valuation of assets and liabilities in various situations. TEXT BOOK: 1. Robert F. Reilly and Robert P. Schweihs, “Handbook of Business Valuation and Intellectual Property Analysis”, McGraw-Hill Publishing, 2004. REFERENCE BOOKS 1.Gupta, G.C, “Valuation of Immovable Properties”, Bharat Law House (p) Ltd,New Delhi Edition 2000,

2. Banerjee, D.N and John .A. Parks, “Principles and Practice of Valuation”, Eastern Law House,

Calcutta.2005.

3. VadapalliRavindhar, “Mergers, Acquisitions & Business Valuation”Excel books, New Delhi,

2007.

4. Pratt, Shannon, and Alina V. Niculita. “Valuing a Business”. McGraw-Hill, New York, 5th

edition 2008.


Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma, (HOD)

73

SEMESTER VI

PART III – ELECTIVE 3 - BRAND MANAGEMENT

Credits:5 Course code:N7BAB6T67B Hours per Week: 6 Total Instruction Hours:75

COURSE OBJECTIVE: To teach the importance of brand and its impact among the customers.

Unit I Credit Hours: 15 Introduction- Basic understanding of brands – concepts and process – significance of a brand – brand mark and trade mark – different types of brands – family brand, individual brand, private brand – selecting a brand name – functions of a brand – branding decisions – influencing factors.

Unit II Credit Hours: 15 Brand Associations: Brand vision – brand ambassadors – brand as a personality, as trading asset, Brand extension – brand positioning – brand image building

Unit III Credit Hours: 15 Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty programmes – brand equity – role of brand manager – Relationship with manufacturing - marketing- finance - purchase and R & D – brand audit

Unit IV Credit Hours: 15 Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through acquisition takes over and merger – Monitoring brand performance over the product life cycle- Co-branding.

Unit V Credit Hours: 15 Brand Strategies: Designing and implementing branding strategies – Case studies - Provision for IPR Law relating to brand.

LEARNING OUTCOMES On successful completion of this course, the students should know the basic understanding of branding and its importance.

TEXT BOOK

1. Verma Harsh V, “Strategic Brand Management”, Excel Books, New Delhi, 3rd Edition

2013.

REFERENCE BOOKS 1. LanBatey, “Asian Branding - A great way to fly”, Prentice Hall of India, Singapore 2002.

2. Jean Noel, Kapferer, “The New Strategic brand Management”, Kongan Page, 2012.

3. Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 3rd

Edition, 2015.


Ms.A.Shanthi, Asst.Prof.of B.Com(ABA) Dr.D.Padma, (HOD)

74

SEMESTER VI

PART III – ELECTIVE 3 - PERSONAL FINANICAL PLANNING

Credits:5 Course code:N7BAB6T77C Hours per Week: 6 Total Instruction Hours:75

LEARNING OBJECTIVES: The aim of the course to provide basic principles for managing personal finance.

Unit I: Credit Hours: 15 Basics of Personal Financial Management: The Personal Financial Planning Process, Preparation of

Personal Budget, Personal Financial Statements, Personal Income Tax Planning.

Unit II: Credit Hours: 15 Personal Savings & Investment: Investment Criteria- liquidity, safety and profitability. Savings

instruments of Post Office and Banks. Chit Funds.Investment in Shares, Debentures, Corporate and

Government Bonds, Mutual Fund.Investment in Physical Assets – Real Estate, Gold and Silver.

Risk and Return associated with these investments.

Unit III: Credit Hours: 15 Computation of Return and Risk of Personal Investment: Present Value and Future Value of a

Single Amount and an Annuity. Computation of interest, dividend and capital gains on personal

investments.Impact of leverage on return. Personal tax planning,

Unit IV: Credit Hours: 15 Retirement Savings Plans: Pension Plans- Defined Contribution Plan and Defined Benefit Plan.

Provident Fund, Gratuity. Insurance Contract: Life Insurance contract- Features, Policy conditions

and products. General Insurance Plans. Reverse Mortgage Plans.

Unit V: Credit Hours: 15 Case studies on personal financial planning of individuals. - Case studies on risk and return

perception of retail investors on various investments.

LEARNING OUTCOMES: On successful completion of this course, the Students should have a deeper understanding of

Personal Financial Management and basics of personal financial management, personal savings and

investment plans, computation of return and risk factor of personal savings and investments,

retirement and savings plans.

TEXT BOOK: 1. Jack R. Kapoor, Les R. Dlabay and Robert J. Hughes, “Personal Finance” Tat McGraw-Hill

Publishing Company Ltd. New Delhi.

REFERENCE BOOKS

1. Dr. P.K. Gupta, “ Insurance and Risk Management”, Himalaya Publishing House, Mumbai.

2.Ranganathan and Madhumathi, “ Investment Analysis and Portfolio management”, Pearson, New

Delhi.

3. Information Brouchers of Post Offices, Banks, Mutual Funds, Insurance Companies

4. Internet Sources- BSE, NSE, SEBI, RBI, IRDA, AMFI etc.


Mr.K.Manikandan, Asst.Prof.of B.Com(ABA) Dr.D.Padma, (HOD)

75

SEMESTER- VI

PART IV - SKILL BASED COURSE – 6 ENTERPRISE RESOURCE PLANNING


Hours per Week: 3 Total Instruction Hours: 40 LEARNING OBJECTIVES To know the basics and the strategic importance of Enterprise Resource Planning

UNIT I Credit Hours: 8

ERP: An Overview, Enterprise – An Overview, Benefits of ERP, ERP and Related

Technologies, Business Process Reengineering (BPR), Data Warehousing, Data Mining,

OLAP, SCM , CRM, GIS, PLM, EDI and EFT

UNIT II Credit Hours: 8

ERP Implementation: ERP Implementation Lifecycle, Implementation Methodology,

Hidden Costs, Organizing the Implementation, Vendors, Consultants and Users,

Contracts with Vendors, Consultants and Employees, Project Management and Monitoring

UNIT III Credit Hours: 8

The Business Modules: Business modules in an ERP Package, FICO, Manufacturing,

Human Resources, Plant Maintenance, MM Module, Quality Management, Sales and

Distribution

UNIT IV Credit Hours: 8

The ERP Market: ERP Market Place, SAP AG, Peoplesoft, Baan, JD Edwards, Oracle,

QAD, SSA

UNIT V Credit Hours: 8

ERP – Present And Future:Turbo Charge the ERP System, EIA, ERP and e-Commerce, ERP

and Internet, Future Directions


LEARNING OUTCOME

On successful completion of this course, the Students should know the ERP and its implementation

in various areas of business and future trends in ERP.

TEXT BOOK

1. Alexis Leon, “ERP Demystified”, Tata McGraw Hill, New Delhi, (2014)

REFERENCES

1. Alexis Leon, ”Enterprise Resource Planning”, Tata McGraw Hill, New Delhi, (2014)

2. Joseph A Brady, Ellen F Monk, Bret Wagner, “Concepts in Enterprise Resource

Planning”, Thompson Course Technology, USA, (2012).

3. Vinod Kumar Garg and Venkitakrishnan N K, “Enterprise Resource Planning – Concepts

and Practice”, PHI, New Delhi, (2003)

4. LiaquatHossain, Jon David Patrick and M.A. Rashid, Enterprise Resource Planning:

Global Opportunities & Challenges Idea Group Publishing, 2002


Ms.S.Shobhana, Asst.Prof.ofM.Com(IB) Dr.D.Padma, (HOD)

76

2. Autonomous Examinations Rules and Regulations

77

1.

2. Or Or

3.

4.

EXTRA CREDIT COURSES

5.

CURRICULUM STRUCTURE OF B.COM (APPLIED BUSINESS ACCOUNTING) PROGRAM

(2017 – 18 Batch onwards) PART - I

PART - II

PART - III

PART - IV

PART - V

Environmental Studies, Value Education and Human Rights

Skill Based Courses / Non – Major Electives

or or or

a) Basic Tamil for New Learners

1. Core: 2. Allied:

3. Electives

4. Institutional Training-Cum-Report

5. Professional Traiing –Cum-Report

6. Compreshensive Subject Viva-voce

English

EXTENSION ACTIVITIES

a. Tamil b. Hindi c. Malayalam d. French

NSS/ Sports

b) Advanced Tamil

c) Basic English for

Competitive

Examinations-I

and

Basic English for Competitive

Examinations - II

Mathematics for Competitive Examinations

Yoga

78

EXAMINATION SYSTEM UNDER AUTONOMY

1. Pattern of Examinations:

The college follows semester pattern. Each academic year consists of two semesters

and each semester ends with the End Semester Examination. A student should have a

minimum of 75% attendance out of 90 working days to become eligible to appear for the

examinations.

2. Internal Examinations:

The questions for every examination shall have equal representation from the units of

syllabus covered. The question paper pattern and coverage of syllabus for each of the internal

(CIA) tests are as follows.

First Internal Assessment Test for courses except Part-I and II, Businss Mathematics

and Statistics And Part IV-Non Major Electives (Basic English for Competitive

Examinations-I,

Basic English for Competitive Examinations-II)

Syllabus : First Two Units

Working Days : On completion of 30 working days, approximately

Duration : Two Hours

Max. Marks : 50

For the First internal assessment test, the question paper pattern to be followed as given

below:

Question Paper Pattern

Section A

Attempt all questions (Five each from both units)

10 questions – each carrying one mark 10 X 01 = 10

Multiple Choice

Section B

Attempt all questions (Two each from both units)

04 questions – each carrying four marks 04 X 04 = 16

Inbuilt Choice [Either / Or]

Section C

Attempt all questions

(Minimum one question shall be asked from each unit)

03 questions - each carrying eight marks 03 X 08 = 24


(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === A)

79

First Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics




Max. Marks : 50


Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B

Attempt all questions (two each from both units)

04 questions – each carrying five marks 04 X 05 = 20


Section C





(Reduce these marks to a maximum of 05 i.e., (Marks obtained/50) X 5 === B)

Second Internal Assessment Test for courses except Part-I and II, Businss Mathematics

and Statistics And Part IV-Non Major Elective(Basic English for Competitive

Examinations-I,


Syllabus : Third & Fourth Units



Max. Marks : 50


Section A

Attempt all questions (Five each from both units)


Multiple Choice

Section B




80

Section C






Second Internal Assessment Test for Part-I and II, Businss Mathematics and Statistics

Syllabus : Third and Fourth Units



Max. Marks : 50

Section A

Attempt all questions (three each from both units)


Multiple Choice

Section B




Section C






Model Examinations for courses except Part-I and II, Businss Mathematics and

Statistics

And Part IV-Non Major Elective:( Basic English for Competitive Examinations-I,


Syllabus : All Five Units

Working Days : On completion of 85 working days approximately,

Duration : Three Hours

Max. Marks : 75


Section A



Multiple Choice

81

Section B





Section C





(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)

Model Examination for Part-I and II, Businss Mathematics and Statistics




Max. Marks : 75


Section A



Multiple Choice

Section B





Section C





(Reduce these marks to a maximum of 10 i.e., (Marks obtained/75) X 10 === C)

Assignments

Each student is expected to submit at least two assignments per course. The

assignment topics will be allocated by the course teacher. The students are expected to submit

the first assignment before the commencement of first Internal Assessment Test and the

second assignment before the commencement of second Internal Assessment Test. Photo

copies will not be accepted for submission.

Scoring pattern for Assignments

Punctual Submission : 2 Marks

Contents : 4 Marks

Originality/Presentation skill : 4 Marks

Maximum : 10 Marks x 2 Assignments = 20 marks

(Reduce these marks to a maximum of 5 i.e., (Marks obtained / 20) X 5 ====D)

82

Attendance Mark

Attendance Range Marks

96 % and above - 5 Marks

91 % & up to 95 % - 4 Marks

86% & up to 90 % - 3 Marks

81% & up to 85 % - 2 Marks

From 75 % to 80% - 1 Mark

Maximum - 5 Marks (===== E)

Calculation of Internal Marks for theory courses except

Part IV-Non Major Elective

1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 05 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 10 Marks (C)

3. Assignment : Reduced to a Maximum of 05 Marks (D)

4. Attendance : Reduced to a Maximum of 05 Marks (E)

__________

Internal marks Score: F = (A +B)/2 + C + D + E = 25 Marks

__________ The calculation procedure of the Internal Marks for courses, which have exclusive

internal assessment such as Environmental Studies, etc in the following pattern.

a. Average of Two Cycle tests - For a maximum of 20 Marks

b. Model Examinations - For a maximum of 25 Marks

c. Attendance Marks - For a maximum of 5 Marks

______

Total - For a maximum of 50 Marks

______

The calculation procedure of internal assessments marks for practical

examinations are based on the following criteria. The assessment is for 40 marks of each

practical course.

a. Record - For a maximum of 8 Marks

b. Average of Two Cycle tests - For a maximum of 10 Marks

c. Model Examinations - For a maximum of 10 Marks

d. Average Lab performance - For a maximum of 12 Marks

______


______

83

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

_________


_________

Calculation of Internal Marks for “Yoga” For All UG Programmes

I. THEORY

1. Internal Assessment Test : Average of the two tests.

Reduced to a Maximum of 25 Marks (A+B/2)

2. Model Examination : Reduced to a Maximum of 25 Marks (C)

__________

Internal marks Score: D = (A +B)/2 + C = 50 Marks

__________

II. PRACTICAL

1. Kayakalpa : 10 Marks

2. Surya Namashkhar : 10 Marks

3. Physical Exercise : 20 Marks

4. Asanas : 10 Marks

__________

Internal marks Score: E = 50 Marks

__________ Final Internal Marks for Yoga F = (D + E) / 2

Calculation of Exclusive Internal Marks for “Mathematics For Competitive Examinations” For

All UG Programmes

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

b) Model Examination – For a maximum of 50 marks

c) Assignment marks – For a maximum of 05 marks

d) Attendance marks – For a maximum of 10 marks

e) Unannounced Quiz – For a maximum of 10 marks

Total marks – 100

84

EXTRA CREDIT COURSE

Marks will be converted to Grades for Extra credit courses as given below

for UG programmes

S.No Marks Grade

1 90-100 O-Outstanding

2 75-89 D-Distinction

3 60-74 A - Very Good

4 50-59 B- Good

5 40-49 C- Average

6 Less than 40 R- Reappear

Evaluation system for Part-IV Non Major Elective Course

(Basic English for Competitive Examinations-I,


The question paper pattern given below shall be followed for Part IV-Non Major

Elective: Basic English for Competitive Examinations-I. There is no internal mark for this

course.

First Internal Assessment Test




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




Max. Marks : 50

85


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


86

The question paper pattern given below shall be followed for Part IV-Non Major

Elective: Basic English for Competitive Examinations-II for all UG programs. There is

no internal mark for this course

First Internal Assessment Test




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




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

87


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.

End Semester Examination for courses other than Part-I and II , Businss Mathematics

and Statistics and Part IV-Non Major Elective: Basic English for Competitive

Examinations-I and Basic English for Competitive Examinations-II in UG and Parallel

Programs


Working Days : On completion of a minimum of 90 working days.


Max. Marks : 75


Section A



Multiple Choice

Section B





88

Section C





End Semester Examination for Part-I and II, Businss Mathematics and Statistics


Section A



Multiple Choice

Section B





Section C





End Semester Examination

Part IV-Non Major Elective: Basic English for Competitive Examinations-I




Max. Marks : 75


Section A



Multiple Choice

Section B




89

Section C




End Semester Examination

Part IV-Non Major Elective: Basic English for Competitive Examinations-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

__________


__________

The external evaluation mark for Institutional Training-cum-report is based on the

following criteria. The evaluation will be done for 50 marks for each Institutional Training.

a. Regularity (120 Hours of Completion) - 10

b. Presentation - 10

c. Final Report - 10

d. Viva-voce examination - 20

90

The External Assessment mark for Professional Training cum report evaluation is

based on the following criteria. The assessment will be done for 50 marks for each Project.

a. Regularity - 10

b. Presentation - 10

c. Final Report - 10

d. Viva-voce Examination - 20

4. Essential conditions for the Award of Degree / Diploma / Certificates:

1. Pass in all components of the degree, i.e., Part–I, Part–II, Part–III, Part – IV and Part–V

individually is essential for the award of degree.

2. First class with Distinction and above will be awarded for part III only. Ranking will be

based on marks obtained in Part – III only.

3. GPA (Grade Point Average) will be calculated every semester separately. If a candidate

has arrears in a course, then GPA for that particular course will not be calculated. The

CGPA will be calculated for those candidates who have no arrears at all. The ranking also

will be done for those candidates without arrears only.

4. The improvement marks will not be taken for calculating the rank. In the case of courses

which lead to extra credits also, they will neither be considered essential for passing the

degree nor will be included for computing ranking, GPA, CGPA etc.

5. The grading will be awarded for the total marks of each course.

6. Fees shall be paid for all arrears courses compulsorily.

7. There is provision for re-totaling and revaluation for UG and PG programmes on payment

of prescribed fees.

91

5. Classification of Successful Candidates [Course-wise]:

RANGE OF MARKS

(In percent) GRADE POINTS GRADE DESCRIPTION

90 - 100 9.0 - 10.0 O OUTSTANDING

80 - 89 8.0 - 8.9 D+ EXCELLENT

75 - 79 7.5 - 7.9 D DISTINCTION

70 – 74 7.0 - 7.4 A+ VERY GOOD

60 – 69 6.0 - 6.9 A GOOD

50 – 59 5.0 - 5.9 B AVERAGE

40 – 49 # 4.0 - 4.9 C SATISFACTORY

00 – 39 0.0 U RE-APPEAR

ABSENT 0.0 U ABSENT

Reappearance is necessary for those who score: below 50% Marks in PG **;

those who score: below 40% Marks in UG*;

# only applicable for UG programs

Individual Courses

Ci = Credits earned for course “i” in any semester

Gi = Grade Point obtained for course “I” in any semester

'n' refers to the semester in which such courses were credited.

GRADE POINT AVERAGE [GPA] = ΣCi Gi

ΣCi

Sum of the multiplication of grade points by the credits of the courses

GPA = -------------------------------------------------------------------------------------

Sum of the credits of the courses in a semester

92

6. Classification of Successful Candidates(overall):

CGPA GRADE CLASSIFICATION OF FINAL

RESULT

9.5 to 10.0 O+ First Class - Exemplary *

9.0 and above but below 9.5 O

8.5 and above but below 9.0 D++

First Class with Distinction * 8.0 and above but below 8.5 D+

7.5 and above but below 8.0 D

7.0 and above but below 7.5 A++

First Class 6.5 and above but below 7.0 A+

6.0 and above but below 6.5 A

5.5 and above but below 6.0 B+ Second Class

5.0 and above but below 5.5 B

4.5 and above but below 5.0 C+ # Third Class

4.0 and above but below 4.5 C #

0.0 and above but below 4.0 U Re-appear

“*” The candidates who have passed in the first appearance and within the prescribed

semester of the Programme (Major, Allied: and Elective Course alone) are eligible.

“#” Only applicable to U.G. Programme

Σn Σi Cni Gni

CUMULATIVE GRADE POINT AVERAGE [CGPA] = ------------------

Σn Σi Cn i

93

Sum of the multiplication of grade points by the credits

of the entire program

CGPA= -----------------------------------------------------------------------------------------------------

Sum of the Courses of entire Program

In order to get through the examination, each student has to earn the minimum marks

prescribed in the internal (wherever applicable) and external examinations in each of the

theory course, practical course and project viva.

Normally, the ratio between internal and external marks is 25:75. There is no passing

minimum for internal component. The following are the minimum percentage and marks for

passing of each course, at UG and PG levels for external and aggregate is as follows:

S.No Program Passing Minimum in Percent

External (75) Aggregate (100)

1 UG Degree 40% (30) 40% (40)

2 PG Degree 50% (38) 50% (50)

However, the passing minimum marks may vary depending up on the maximum

marks of each course. The passing minimum at different levels of marks is given in the

following table:

S.

No

UG & PG

Maximum Marks Passing minimum for UG Passing minimum for PG

Int. Ext. Total Int. Ext. Agg. 40% Int. Ext. Agg. 50%

1 25 75 100 - 30 40 - 38 50

2 50 150 200 - 60 80 - 75 100

3 40 60 100 - 24 40 - 30 50

4 80 120 200 - 48 80 - 60 100

5 80 20 100 - 8 40 - 10 50

6 160 40 200 - 16 80 - 20 100

7 15 60 75 - 24 30 - 30 38

8 50 - 50 20 - 20 25 - 25

9 - 50 50 - 20 20 - 25 25

10 - 75 75 0 30 30 - - -

94

7. Reappearance:

The students having arrears shall appear in the subsequent semester (external)

examinations compulsorily. The candidates may be allowed to write the examination in the

same syllabus for 3 years only. Thereafter, the candidates shall be permitted to write the

examination in the revised / current syllabus depending on various administrative factors.

There is no re-examination for internals.

8. Criteria for Ranking of Students: 1. Marks secured in all the courses will be considered for PG Programs and marks secured

in Core: and Allied: courses (Part-III) will be considered for UG programs, for ranking of

students.

2. Candidate must have passed all courses prescribed chosen / opted in the first attempt

itself.

3. Improvement marks will not be considered for ranking but will be considered for

classification.

9.External Examination Grievances Committee:

Those students who have grievances in connection with examinations may represent

their grievances, in writing, to the chairman of examination grievance committee in the

prescribed proforma. The Principal will be chairman of this committee.

95

SREE SARASWATHI THYAGARAJA COLLEGE (AUTONOMOUS)

THIPPAMPATTI, POLLACHI - 642 107

Student Grievance Form

Date:

Place:

From

Register No : ………………………………………......,

Name : ………………………………………......,

Class : …………………………………………...,

Sree Saraswathi Thyagaraja College,

Pollachi – 642 107.

To

The Principal / Examination-in-charge,



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:

………………………………………………………………………………………................

Syllabus forstc.ac.in/syllabus/2017-2018/B.Com_Applied_Business_Accounting.pdf · Syllabus for B.Com (Applied Business Accounting) 2017– 2018 Batch Knowledge Wisdom Compassion SREE

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