Contents

i. PO and PSO Description

ii. UG – Template
iii. Methods of Evaluation & Methods of Assessment

iv. Semester Index.

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

Extension Activity, Environment, Professional Competency

1) Course Lesson Box

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

PROGRAMME OBJECTIVE:

The B.Com. Degree Programme provides ample exposure to courses from the fields
of Commerce, Accountancy and Management. The course equips the students for entry level
jobs in industry, promotes the growth of their professional career, entrepreneurship and a key
contributor to the economic development of the country.

B.Com., Computer Applications is a 3-year undergraduate course. It is designed to have an

understanding in the field of commerce, especially in the discipline that involves the use of software
technology application. Under this program, the students would be taught the basics of Commerce
like accountancy, law, banking and taxation along with the basics of computer language, computer
applications in business, etc.

A student who has completed a BCom Computer Applications has career opportunities in
both the Public and Private sectors where they can work as Business Consultants, Auditors, Business
Analysts, App Developers, Computer Programmers.

TANSCHE REGULATIONS ON LEARNING OUTCOMES-BASED CURRICULUM

FRAMEWORK GUIDELINES BASED REGULATIONS FOR UNDER GRADUATE
PROGRAMME
Programme: B.COM., COMPUTER APPLICATION

Programme
Code:
Duration: UG - 3 years

Programme PO1: Disciplinary knowledge: Capable of demonstrating

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

PSO 2 - Entrepreneur:
To create effective entrepreneurs by enhancing their critical thinking,
problem solving, decision making and leadership skill that will facilitate
startups and high potential organizations

PSO3 – Research and Development:

Design and implement HR systems and practices grounded in
research that comply with employment laws, leading the organization
towards growth and development.

PSO4 – Contribution to Business World:

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

PSO 5 – Contribution to the Society:

To contribute to the development of the society by collaborating with
stakeholders for mutual benefit
 Credit Distribution for UG Programme
Sem I Credit Sem II Credit Sem III Credit Sem IV Credit Sem V Credit Sem VI Credit
1.1. Language - 3 2.1. Language 3 3.1. Language - 3 4.1. Language - Tamil 3 5.1 Core 4 6.1 Core Course 4
Tamil - Tamil Tamil Course – –
\CC IX – CC XIII–Theory
Theory
1.2 English 3 2.2 English 3 3.2 English 3 4.2 English 3 5.2 Core 4 6.2 Core Course 4
Course – –
CC X–Theory CC XIV–Theory
1.3 Core Course – 5 2.3 Core Course 5 3.3 Core Course – CC 5 4.3 Core Course – 5 5. 3.Core 4 6.3 Core Course 4
CC I (Theory) – CC III V (Theory) CC VII –Theory/ Course –
(Theory) Core Industry Module CC -XI– CC XV–
Theory Practicals
1.4 Core Course – 5 2.4 Core Course 5 3.4 Core Course – CC 5 4.4 Core Course – 5 5. 3.Core 4 6.4 Elective -VII 3
CC II (Practical) – CC IV VI (Practicals) CC VIII (Practicals) Course – Generic/
(Practicals) Practicals / Discipline
Project with Specific
viva- voce
CC -XII
1.5 Elective I 5 2.5 Elective II 6 3.5 Elective III 5 4.5 Elective IV 6 5.4 Elective V 3 6.5 Elective VIII 3
Generic/ Generic/ Generic/ Discipline Generic/ Discipline Generic/ Generic/
Discipline Specific Discipline Specific (Allied Specific (Allied Discipline Discipline
(Allied Course I) Specific (Allied Course III) Course IV) Specific Specific
Course II)
1.6 Skill 2 2.6 Skill 2 3.6 Skill Enhancement 1 4.6 Skill Enhancement 2 5.5 Elective 3 6.6 Extension 1
Enhancement Enhancement Course SEC-4, Course VI Generic/ Activity
Course Course (Entrepreneurial SEC-6 – (Naan Discipline
SEC-1 (NME) SEC-2 (NME) Skill)-(Naan Mudhalvan/Discipline Specific
Mudhalvan/NME) Specific)
1.7 Skill 2 2.7 Skill 2 3.7 Skill Enhancement 2 4.7 Skill Enhancement 2 5.6 Value 2 6.7 Professional 2
Enhancement - Enhancement Course SEC-5- Course SEC-7- Education Competency
(Foundation Course –SEC- (Discipline Specific) (Discipline Specific) Skill
Course) 3(Discipline
Specific)
3.8 E.V.S 2 5.5 Summer 2
Internship
/Industrial
Training

23 23 24 23 26 21
Total CreditPoints 140
 First Year – Semester-I

Part List of Courses Credit No. of

Hours
Part-1 Language – Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses [in Total] 13 16
Skill Enhancement Course SEC-1 2 2
Part-4 Foundation Course 2 2
23 32

Semester-II

Part List of Courses Credit No. of

Hours
Part-1 Language – Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 16
Part-4 Skill Enhancement Course -SEC-2 2 2
Skill Enhancement Course -SEC-3 (Discipline / Subject Specific) 2 2
23 32

Second Year – Semester-III

Part List of Courses Credit No. of

Hours
Part-1 Language - Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 15
Part-4 Skill Enhancement Course -SEC-4 (Entrepreneurial Based) 1 1
Skill Enhancement Course -SEC-5 (Discipline / Subject Specific) 2 2
E.V.S 2 2
24 32

Semester-IV

Part List of Courses Credit No. of

Hours
Part-1 Language - Tamil 3 6
Part-2 English 3 6
Part-3 Core Courses & Elective Courses including laboratory [in Total] 13 16
Part-4 Skill Enhancement Course -SEC-6 (Discipline / Subject Specific) 2 2
Skill Enhancement Course -SEC-7 (Discipline / Subject Specific) 2 2
23 32

Third Year

Semester-V

1
 Part List of Courses Credit No. of
Hours
Part-3 Core Courses including Elective Based 22 26
Part-4 Value Education 2 2
Internship / Industrial Visit / Field Visit 2 2
26 30

Semester-VI

Part List of Courses Credit No. of

Hours
Part-3 Core Courses including Project / Elective Based & LAB 18 28
Part-4 Extension Activity 1 -
Professional Competency Skill 2 2
21 30

Consolidated Semester wise and Component wise Credit distribution

Parts Sem I Sem II Sem III Sem IV Sem V Sem VI Total

Credits

Part I 3 3 3 3 - - 12

Part II 3 3 3 3 - - 12

Part III 13 13 13 13 22 18 92

Part IV 4 4 3 6 4 1 22

Part V - - - - - 2 2

Total 23 23 22 25 26 21 140

*Part I. II, and Part III components will be separately taken into account for CGPA
calculation and classification for the under graduate programme and the other
components. IV, V have to be completed during the duration of the programme as per the
norms, to be eligible for obtaining the UG degree.

2
 METHODS OF EVALUATION
Internal Evaluation Continuous Internal Assessment Test
Assignments / Snap Test / Quiz
Seminars 25 Marks
Attendance and Class Participation
External Evaluation End Semester Examination 75 Marks
Total 100 Marks
METHODS OF ASSESSMENT

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

information from the course content
 Knowledge questions usually require students to
identify information in the text book.
Understanding (K2)  Understanding of facts and ideas by comprehending
organizing, comparing, translating, interpolating and
interpreting in their own words.
 The questions go beyond simple recall and require
students to combine data together
Application (K3)  Students have to solve problems by using / applying
a concept learned in the classroom.
 Students must use their knowledge to determine a
exact response.
Analyze (K4)  Analyzing the question is one that asks the students
to break down something into its component parts.
 Analyzing requires students to identify reasons
causes or motives and reach conclusions or
generalizations.
Evaluate (K5)  Evaluation requires an individual to make judgment on
something.
 Questions to be asked to judge the value of an idea, a
character, a work of art, or a solution to a problem.
 Students are engaged in decision-making and problem
– solving.
 Evaluation questions do not have single right answers.
Create (K6)  The questions of this category challenge students to
get engaged in creative and original thinking.
 Developing original ideas and problem solving skills

0
 1

CREDIT DISTRIBUTION FOR B.COM., COMPUTER APPLICATION

3 – Year UG Programme (B.COM., COMPUTER APPLICATION)

Credits Distribution
No. of Papers Credits
Part I Tamil( 3 Credits ) 4 12
Part II English( 3 Credits) 4 12
Part III Core Courses (4 Credits) 15 60
Elective Courses :Generic / 8 24
Discipline Specific ( 3 Credits)
Total 108
Part IV NME ( 2 Credits) 2 4
Ability Enhancement Compulsory 4 8
Courses Soft Skill( 2 Credits)
Skill Enhancement Courses (7
courses) 13
Entrepreneurial Skill -1
Professional Competency Skill
Enhancement Course 1 2
EVS ( 2 Credits) 1 2
Value Education ( 2 Credits) 1 2
Part IV Credits 31
Part V Extension Activity (NSS / NCC / Physical 1
Education)
Total Credits for the UG Programme 140
 2

Highlights of the Revamped Curriculum:

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

components, hands-on training, skill enhancement modules, industrial project, project
with viva-voce, exposure to entrepreneurial skills, training for competitive
examinations, sustaining the quality of the core components and incorporating
application oriented content wherever required.
 The Core subjects include latest developments in the education and scientific front,
advanced programming packages allied with the discipline topics, practical training,
devising statistical models and algorithms for providing solutions to industry / real
life situations. The curriculum also facilitates peer learning with advanced statistical
topics in the final semester, catering to the needs of stakeholders with research
aptitude.
 The General Studies and Statistics based problem solving skills are included as
mandatory components in the ‘Training for Competitive Examinations’ course at the
final semester, a first of its kind.
 The curriculum is designed so as to strengthen the Industry-Academia interface and
provide more job opportunities for the students.
 The Statistical Quality Control course is included to expose the students to real life
problems and train the students on designing a mathematical model to provide
solutions to the industrial problems.
 The Internship during the second year vacation will help the students gain valuable
work experience, that connects classroom knowledge to real world experience and to
narrow down and focus on the career path.
 Project with viva-voce component in the fifth semester enables the student,
application of conceptual knowledge to practical situations. The state of art
technologies in conducting a Explain in a scientific and systematic way and arriving
at a precise solution is ensured. Such innovative provisions of the industrial training,
project and internships will give students an edge over the counterparts in the job
market.
 State-of Art techniques from the streams of multi-disciplinary, cross disciplinary and
inter disciplinary nature are incorporated as Elective courses, covering conventional
topics to the latest DBMS and Computer software for Analytics.
 3

Value additions in the Revamped Curriculum:

Semester Newly introduced Outcome / Benefits

Components
I Foundation Course  Instil confidence among students
To ease the transition of  Create interest for the subject
learning from higher
secondary to higher
education, providing an
overview of the
pedagogy of learning
abstract Statistics and
simulating mathematical
concepts to real world.
I, II, III, Skill Enhancement  Industry ready graduates
IV papers (Discipline  Skilled human resource
centric / Generic /  Students are equipped with essential skills to make
Entrepreneurial) them employable
 Training on Computing / Computational skills
enable the students gain knowledge and exposure
on latest computational aspects
 Data analytical skills will enable students gain
internships, apprenticeships, field work involving
data collection, compilation, analysis etc.
 Entrepreneurial skill training will provide an
opportunity for independent livelihood
 Generates self – employment
 Create small scale entrepreneurs
 Training to girls leads to women empowerment
 Discipline centric skill will improve the Technical
knowhow of solving real life problems using ICT
tools
III, IV, V Elective papers-  Strengthening the domain knowledge
& VI An open choice of topics  Introducing the stakeholders to the State-of Art
categorized under techniques from the streams of multi-disciplinary,
Generic and Discipline cross disciplinary and inter disciplinary nature
Centric  Students are exposed to Latest topics on Computer
Science / IT, that require strong statistical
background
 Emerging topics in higher education / industry /
communication network / health sector etc. are
introduced with hands-on-training, facilitates
designing of statistical models in the respective
 4

sectors
IV DBMS and Programming  Exposure to industry moulds students into solution
skill, Biostatistics, providers
Statistical Quality  Generates Industry ready graduates
Control, Official  Employment opportunities enhanced
Statistics, Operations
Research
II year Internship / Industrial  Practical training at the Industry/ Banking Sector /
Vacation Training Private/ Public sector organizations / Educational
activity institutions, enable the students gain professional
experience and also become responsible citizens.
V Project with Viva – voce  Self-learning is enhanced
Semester  Application of the concept to real situation is
conceived resulting in tangible outcome
VI Introduction of  Curriculum design accommodates all category of
Semester Professional Competency learners; ‘Statistics for Advanced Explain’
component component will comprise of advanced topics in
Statistics and allied fields, for those in the peer
group / aspiring researchers;
 ‘Training for Competitive Examinations’ –caters to
the needs of the aspirants towards most sought -
after services of the nation viz, UPSC, ISS, CDS,
NDA, Banking Services, CAT, TNPSC group
services, etc.
Extra Credits:  To cater to the needs of peer learners / research
For Advanced Learners / Honors aspirants
degree

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

the Courses Competency, Professional Communication and Transferrable Skill
 5

B.COM COMPUTER APPLICATION

Course
Part Title of the Course Credits Hours
Code
SECOND YEAR
THIRD SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper V- Corporate Accounting I 5 5
Core Paper VI – Business Mathematics
Part III 5 5
and Statistics
Elective III – Programming in JAVA and
Lab
Elective III – Web Technology(PHP) and 3
Part IV 5
Lab
Skill Enhance Course SEC – 4
1 1
Service Marketing
Part IV Skill Enhancement Course – SEC 5
2 2
Every Day Banking
Environmental Studies 2 2
TOTAL 24 32
FOURTH SEMESTER
Part I Language – Tamil 3 6
Part II English 3 6
Part III Core Paper VII–Corporate Accounting II 5 5
Part III Core Paper VIII-Company Law 5 5
Elective IV– Relational Database
Part III Management System
3 6
Elective IV– Introduction to Data Science
Skill Enhance Course SEC – 6 2 2
Professional Skills for Corporate World
Part IV
Skill Enhancement Course – SEC 7 2 2
Practices in Commerce
TOTAL 23 32
THIRD YEAR
FIFTH SEMESTER
Part III Core Paper IX –Cost Accounting I 4 5
Part III Core Paper X - Banking Law and Practice 4 5
Part III Core Paper XI – Income Tax Law and
4 5
Practice I
 6

Part III Core Paper XII – Auditing and Corporate

4 5
Governance
Part III Discipline Specific Elective 1/2 -
Financial Management / 2/2 - Indirect 3 4
Taxation
Discipline Specific Elective 3/4 – Software
Engineering+(UML Lab)/4/4Object oriented 3 4
Analysis and Design+(UML Lab)
Part IV Value Education 2 2
Summer Internship / Industrial Training 2 -
TOTAL 26 30
SIXTH SEMESTER

Part III Core Paper XIII –Cost Accounting - II 4 6

Part III Core Paper XIV-Management Accounting 4 6

Part III Core Paper XV- Income Tax Law and 4 6

Practice II
Discipline Specific Elective ⅚-
Entrepreneurial Development / 6/6-Human
Resource Management 3 5
Part III
Discipline Specific Elective 7/8- R
Language/ 8/8 –Practical Tally 3 5

General awareness for Competitive 2 2

Examination
Part V Extension Activity 1 -

TOTAL 21 30

Remarks: English Soft Skill Two Hours Will be handled by English Teachers
(4+2 = 6 hours for English).
 7

SECOND YEAR – SEMESTER - III

CORE – V: CORPORATE ACCOUNTING I

Subjec Inst. Marks

L T P S Credits
t Code Hours CIA External Total

5 4 5 25 75 100

Learning Objectives

LO1 To understand about the pro-rata allotmentand Underwriting of Shares

To know the provisions of companies Act regarding Issue and Redemption of

LO2
Preference shares and debentures

To learn the form and contents of financial statements as per Schedule III of
LO3
Companies Act 2013

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

LO5 To identify the Significance of International financial reporting standard (IFRS)

Prerequisite: Should have studied Financial Accounting in I Year

Unit Contents No. of

Hours

Issue of Shares

Issue of Shares – Premium - Discount - Forfeiture - Reissue – Pro- 15

I rata Allotment Issue of Rights and Bonus Shares - Underwriting of
Shares and Debentures – Underwriting Commission - Types of
Underwriting.

Issue & Redemption of Preference Shares & Debentures

Redemption of Preference Shares–Provisions of Companies Act–

Capital Redemption Reserve – Minimum Fresh Issue – Redemption
II at Par, Premium and Discount. 15

Debentures: Issue and Redemption – Meaning – Methods – In-One

lot–in Instalment – Purchase in the Open Market includes Ex
Interest and Cum Interest - Sinking Fund Investment Method.

Final Accounts
III Introduction – Final Accounts – Form and Contents of Financial 15
Statements as Per Schedule III of Companies Act 2013 – Part I Form
of Balance Sheet – Part II Form of Statement of Profit and Loss –
 8

Ascertaining Profit for Managerial Remuneration

Valuation of Goodwill & Shares

Valuation of Goodwill – Meaning – Need for Valuation of Goodwill

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

Valuation of Shares – Need for Valuation of Shares – Methods of

Valuation of Shares – Net Assets Method – Yield and Fair Value
Methods.

Indian Accounting Standards

International Financial Reporting Standard (IFRS)–Meaning and its

Applicability in India - Indian Accounting Standards – Meaning –
Objectives – Significance – Procedures for Formulation of
V Standards – Ind AS – 1 Presentation of Financial Statement, Ind AS 15
– 2 Valuation of Inventories, Ind AS – 7 Cash Flow Statement, Ind
AS – 8 Accounting Policies, Changes in Accounting Estimate and
Errors, Ind AS – 16 – Property, Plant & Equipment, Ind AS 38 –
Intangible Assets Ind AS – 103, Business Combinations Ind AS
110, Consolidated Financial Statement. (Theory Only)

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

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

Asses the accounting treatment of issue and redemption of preference shares and
CO2
debentures

CO3 Construct Financial Statements applying relevant accounting treatments

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

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

Textbooks

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

2 R.L. Gupta and M. Radha swamy, Advanced Accounts Vol I, Sultan Chand, New
 9

Delhi.

3 Broman, Corporate Accounting, Taxmann, New Delhi.

4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.

5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.

Reference Books

1 T.S. Reddy, A. Murthy – Corporate Accounting- Margham Publication, Chennai.

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

2
Delhi

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

3
Pradesh

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

4
Mumbai.

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

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.tickertape.in/blog/issue-of-shares/

https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodw
2
illandshares.pdf

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

MAPPING WITH PROGRAMME OUTCOMES

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

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

SECOND YEAR – SEMESTER - III

CORE – VI: BUSINESS MATHEMATICS & STATISTICS
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To impart knowledge on the basics of ratio, proportion, indices and proportions
LO2 To learn about simple and compound interest and arithmetic, geometric and
harmonic progressions.
LO3 To familiarise with the measures of central tendency
LO4 To conceptualise with correlation co-efficient
LO5 To gain knowledge on time series analysis
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Ratio
I 15
Ratio, Proportion and Variations, Indices and Logarithms.
Interest and Annuity 15
Banker’s Discount – Simple and Compound Interest -
II
Arithmetic, Geometric and Harmonic Progressions.
Annuity - Meaning - Types of Annuity Applications.
Business Statistics Measures of Central Tendency 15
Arithmetic Mean, Geometric Mean - Harmonic Mean - Mode and
III Median – Quartiles – Deciles - Percentiles. Measures of Variation
– Range - Quartile Deviation and Mean Deviation - Variance and
Standard Deviation & Co-efficient.
Correlation and Regression 15
Correlation - Karl Pearson’s Coefficient of Correlation –
IV
Spearman’s Rank Correlation – Regression Lines and
Coefficients.
Time Series Analysis and Index Numbers 15
Time Series Analysis : Secular Trend – Seasonal Variation –
V Cyclical variations - Index Numbers – Aggregative and Relative
Index – Chain and Fixed Index –Wholesale Index – Cost of
Living Index.
TOTAL 75
Course Outcomes
CO1 Learn the basics of ratio, proportion, indices and logarithm
Familiarise with calculations of simple and compound interest and arithmetic,
CO2
geometric and harmonic progressions.
 11

CO3 Determine the various measures of central tendency

CO4 Calculate the correlation and regression co-efficient.
CO5 Assess problems on time series analysis
Textbooks
Dr. B.N. Gupta, Business Mathematics & Statistics, Shashibhawan publishing
1
house, Chennai
Asim Kumar Manna, Business Mathematics & Statistics, McGraw hill
2
education, Noida
A.V. Rayarikar and Dr. P.G. Dixit, Business Mathematics & Statistics, Nirali
3
Prakashan Publishing, Pune
Dr.S. Sachdeva, Business Mathematics & Statistics, Lakshmi NarainAgarwal,
4
Agra
5 P.R. Vittal, Business Mathematics & Statistics, Margham Publications, Chennai
Reference Books
1 J.K. Sharma, Fundamentals of business statistics, Vikas publishing, Noida
2 Peter Waxman, Business Mathematics & Statistics, Prentice Hall, New York
Andre Francis, Business Mathematics & Statistics, Cengage Learning EMEA,
3
Andover
Aggarwal B M, Business Mathematics & Statistics, Ane Book Pvt. Ltd., New
4
Delhi
R.S. Bhardwaj, Business Mathematics & Statistics, Excel Books Publisher,
5
New Delhi
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.britannica.com/biography/Henry-Briggs
2 https://corporatefinanceinstitute.com/resources/data-science/central-tendency/
3 https://www.expressanalytics.com/blog/time-series-analysis/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

CO4 3 2 3 2 2 2 3 2 3 2 2
 12

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

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

AVERAG 3 3 3 2 2
3 2 2 2.4 2 2
E

3 – Strong, 2- Medium, 1- Low

 13

SECOND YEAR – SEMESTER – III

ELECTIVE - III: PROGRAMMING IN JAVA AND LAB

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 3 4 25 75 100

Learning Objectives

LO1 To provide fundamental knowledge of object-oriented programming.

LO2 To equip the student with programming knowledge in Core Java from the
basics up.

LO3 To enable the students to use AWT controls, Event Handling and Swing for
GUI.

Prerequisite: Should have studied Commerce in XII Std

Unit Contents No. of

Hours

Introduction: Review of Object-Oriented concepts - Java

buzzwords (Platform independence, Portability, Threads)- JVM
architecture –Java Program structure - –Java main method - Java
I
Console output(System.out) - simple java program - Data types -
Variables - type conversion and casting- Java Console input:
Buffered input - operators - control statements - Static Data -
Static Method - String and String Buffer Classes
Java user defined Classes and Objects – Arrays – constructors -
Inheritance: Basic concepts - Types of inheritance - Member
II access rules - Usage of this and Super key word - Method
Overloading - Method overriding - Abstract classes - Dynamic
method dispatch - Usage of final keyword

Packages: Definition - Access Protection - Importing Packages -

Interfaces: Definition – Implementation – Extending
III InterfacesException Handling: try – catch - throw - throws –-
finally – Built-in exceptions - Creating own Exception classes -
garbage collection, finalise -

Multithreaded Programming: Thread Class - Runnable interface –

IV Synchronization – Using synchronized methods – Using
synchronized statement - Interthread Communication – Deadlock.
Adapter classes - Inner classes -Java Util Package / Collections
V Framework:Collection & Iterator Interface- Enumeration- List
and ArrayList- Vector- Comparator
 14

TOTAL

Course Outcomes

Understand the basic Object-oriented concepts.Implement the basic constructs

CO1
of Core Java

Implement inheritance, packages, interfaces and exception handling of Core

CO2
Java.

CO3 Implement multi-threading and I/O Streams of Core Java

Textbooks

Herbert Schildt, The Complete Reference, Tata McGraw Hill, New Delhi, 7th
1
Edition, 2010.

2 Gary Cornell, Core Java 2 Volume I – Fundamentals, Addison Wesley, 1999.

Reference Books

Head First Java, O’Rielly Publications, Y. Daniel Liang, Introduction to Java

1
Programming, 7th Edition, Pearson Education India, 2010.

Java Programming Lab Core -S2EC1L

Learning Objectives: (for teachers: what they have to do in the class/lab/field)
 To gain practical expertise in coding Core Java programs
 To become proficient in the use of AWT, Event Handling and Swing.
Course Outcomes: (for students: To know what they are going to learn)
CO1: Code, debug and execute Java programs to solve the given problems
CO2: Implement multi-threading and exception-handling
CO3: Implement functionality using String and StringBuffer classes

List of Programs
1. Write a Java program that prompts the user for an integer and then prints out all the
prime numbers up to that Integer?
2. Write a Java program to multiply two given matrices.
3. Write a Java program that displays the number of characters, lines and words in a text?
4. Generate random numbers between two given limits using Random class and print
messages according to the range of the value generated.
5. Write a program to do String Manipulation using Character Array and perform the
following string operations:
 15

a) String length
b) Finding a character at a particular position
c) Concatenating two strings
6. Write a program to perform the following string operations using String class:
a) String Concatenation
b) Search a substring
c) To extract substring from given string
7. Write a program to perform string operations using StringBuffer class:
a) Length of a string
b) Reverse a string
c) Delete a substring from the given string
8. Write a java program that implements a multi-thread application that has three
threads. First thread generates random integer every 1 second and if the value is even,
second thread computes the square of the number and prints. If the value is odd, the third
thread will print the value of cube of the number.
9. Write a threading program which uses the same method asynchronously to print the
numbers 1 to 10 using Thread1 and to print 90 to 100 using Thread2.
10. Write a program to demonstrate the use of following exceptions.
a) Arithmetic Exception
b) Number Format Exception
c) Array Index Out of Bound Exception
d) Negative Array Size Exception

Extended Questions related to the above topics, from various competitive

Professional examinations UPSC / TRB / NET / UGC –CSIR / GATE / TNPSC / others
Component to be solved (To be discussed during the Tutorial hour)

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

from the Professional Communication and Transferrable Skill
course

Learning Resources:
Recommended Texts
Herbert Schildt, The Complete Reference, Tata McGraw Hill, New Delhi, 7th Edition, 2010.
Gary Cornell, Core Java 2 Volume I – Fundamentals, Addison Wesley, 1999.
Reference Books
Head First Java, O’Rielly Publications, Y. Daniel Liang, Introduction to Java Programming,
7th Edition, Pearson Education India, 2010.
Web resources: Web resources from NDL Library, E-content from open-source libraries
16
 17

SECOND YEAR – SEMESTER - III

ELECTIVE III :Web Technology(PHP) and Lab

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 2 3 4 25 75 100

Learning Objectives

LO1 To use PHP and MySQL to develop dynamic web sites for user on the Internet

To develop web sites ranging from simple online information forms to complex
LO2 e-commerce sites with MySQL database, building, connectivity, and
maintenance

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours

Introducing PHP – Basic development Concepts – Creating first

PHP Scripts – Using Variableand Operators – Storing Data in
I
variable – Understanding Data types – Setting and
Checkingvariables Data types – Using Constants – Manipulating
Variables with Operators.
Controlling Program Flow: Writing Simple Conditional
Statements - Writing More ComplexConditional Statements –
II
Repeating Action with Loops – Working with String and
NumericFunctions.

Working with Arrays: Storing Data in Arrays – Processing Arrays

III with Loops and Iterations –Using Arrays with Forms - Working
with Array Functions – Working with Dates and Times.

Using Functions and Classes: Creating User-Defined Functions -

IV
Creating Classes – UsingAdvanced OOP Concepts.

Working with Database and SQL : Introducing Database and

SQL- Using MySQL-Adding andmodifying Data-Handling
V
Errors – Using SQLite Extension and PDO Extension.
IntroductionXML - Simple XML and DOM Extension.

TOTAL

CO Course Outcomes
 18

Understand the general concepts of PHP scripting language for the development of
CO1
Internetwebsites.

CO2 Understand the basic functions of MySQL database program and XML concepts

CO3 Learn the relationship between the client side and the server side scripts.

Textbooks

1 VikramVaswani, “PHP A Beginner's Guide”, Tata McGraw Hill 2008.

Reference Books

Steven Holzner , “The PHP Complete Reference”, Tata McGraw

1
Hill, 2007.

2 Steven Holzer , “Spring into PHP”, Tata McGraw Hill 2011, 5thEdition.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.w3schools.com/php/

2 https://www.phptpoint.com/php-tutorial-pdf/

3 http://www.xmlsoftware.com/
 19

SECOND YEAR – SEMESTER – III

WEB TECHNOLOGY LAB

Learning Objectives: (for teachers: what they have to do in the class/lab/field)

 The objectives of this course are to have a practical understanding about how to
writePHP code to solve problems.
 Display and insert data using PHP and MySQL.
 Test, debug, and deploy web pages containing PHP and MySQL.
 It also aims to introduce practical session to develop simple applications using PHP
andMySQL.

Course Outcomes: (for students: To know what they are going to learn)
1. On the completion of this laboratory course the students ought to
2. Obtain knowledge and develop application programs using Python.
3. Create dynamic Web applications such as content management, user registration, and
ecommerce using PHP and to understand the ability to post and publish a PHP
website.
4. Develop a MySQL database and establish connectivity using MySQL.

LIST OF PRACTICALS
1. Write a PHP program which adds up columns and rows of given table
2. Write a PHP program to compute the sum of first n given prime numbers
3. Write a PHP program to find valid an email address
4. Write a PHP program to convert a number written in words to digit.
5. Write a PHP script to delay the program execution for the given number of seconds.
6. Write a PHP script, which changes the colour of the first character of a word
7. Write a PHP program to find multiplication table of a number.
8. Write a PHP program to calculate Factorial of a number.
9. Write a PHP code to create a student mark sheet table. Insert, delete and modify records.
10. From a XML document (email.xml), write a program to retrieve and print all the e-
mailaddresses from the document using XML
11. From a XML document (tree.xml), suggest three different ways to retrieve the text
value'John' using the DOM:
12. Write a program that connects to a MySQL database and retrieves the contents of any
oneof its tables as an XML file. Use the DOM.

Extended Questions related to the above topics, from various competitive

Professional examinations UPSC / TRB / NET / UGC –
Component CSIR / GATE / TNPSC / others to be solved (To be discussed during the
Tutorial hour)

Skills acquired Knowledge, Problem Solving, Analytical ability, Professional

from the Competency, Professional Communication and Transferrable Skill
Course
 20

SECOND YEAR – SEMESTER – IV

CORE – VII: CORPORATE ACCOUNTING - II

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

5 4 5 25 75 100

LO1 To know the types of Amalgamation, Internal and external Reconstruction

LO2 To know Final statements of banking companies

LO3 To understand the accounting treatment of Insurance company accounts

LO4 To understand theprocedure for preparation of consolidated Balance sheet

LO5 To have an insight on modes of winding up of a company

Prerequisite: Should have studied Financial Accounting in I Year

Contents No. of
Unit
Hours

Amalgamation, Internal & External Reconstruction

Amalgamation – Meaning - Purchase Consideration - Lump sum

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

Internal & External Reconstruction

Internal Reconstruction – Conversion of Stock – Increase and

Decrease of Capital – Reserve Liability - Accounting
Treatment of External Reconstruction

Accounting of Banking Companies

II Final Statements of Banking Companies (As Per New Provisions) - 15

Non-Performing Assets - Rebate on Bills Discounted- Profit and
Loss a/c - Balance Sheet as Per Banking Regulation Act 1949.

Insurance Company Accounts:

III Meaning of Insurance – Principles – Types – Preparation of Final 15
Accounts of Insurance Companies – Accounts of Life Insurance
Business – Accounts of General Insurance Companies -New
 21

Format.

Consolidated Financial Statements

IV Introduction-Holding & Subsidiary Company-Legal Requirements 15

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

Liquidation of Companies

Meaning-Modes of Winding Up – Preparation of Statement of

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

TOTAL 75

THEORY 20% & PROBLEMS 80%

Course Outcomes

Understand the accounting treatment of amalgamation, Internal and external

CO1
reconstruction

Construct Profit and Loss account and Balance Sheet of Banking Companies
CO2
in accordance in the prescribed format.

Synthesize and prepare final accounts of Insurance companies in the

CO3
prescribed format

CO4 Give the consolidated accounts of holding companies

CO5 Preparation of liquidator’s final statement of account

Textbooks

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

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

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

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

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

 22

Chennai

Reference Books

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

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

3 Prof. MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh

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

4
house, Mumbai.

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

NOTE: Latest Edition of Textbooks May be Used

Web Resources

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

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

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

MAPPING WITH PROGRAMME OUTCOMES

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

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 23

SECOND YEAR– SEMESTER– IV

COREPAPERVIII –COMPANY LAW
Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To know Company Law 1956 and Companies Act 2013
LO2 To have an understanding on the formation of a company
LO3 To understand the requisites of meeting and resolution
LO4 To gain knowledge on the procedure to appoint and remove Directors
LO5 To familiarize with the various modes of winding up
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Company law 15
Companies Act 2013 – Definition of a Company, Characteristics
of Company – Lifting or Piercing the Corporate Veil – Company
I
Distinguished from Partnership and Limited Liabilities
Partnerships – Classification of Companies – Based on
Incorporation, Liability, Number of Members, Control.
Formation of Company
Formation of a Company – Promoter –Incorporation Documents
e-filing – Memorandum of Association – Contents – Alteration –
II Legal Effects – Articles of Association - Certificate of 15
Incorporation – Prospectus – Contents - Kinds – Liabilities –
Share Capital – Kinds – Issue – Alteration – Dividend –
Debentures.
Meeting
Meeting and Resolution – Types – Requisites – Voting & Poll –
III Quorum – Proxy - Resolution – Ordinary & Special - Audit & 15
Auditors – Qualification, Disqualification, Appointment and
Removal of an Auditor -
Management & Administration
Management & Administration – Directors – Legal Position –
Board of Directors – Appointment/ Removal – Disqualification
– Director Identification Number – Directorships – Powers –
Duties – Board Committees – Related Party Transactions –
IV 15
Contract by One Person Company – Insider Trading- Managing
Director – Manager – Secretarial Audit – Administrative
Aspects and Winding Up – National Company Law Tribunal
(NCLT) – National Company Law Appellate Tribunal (NCLAT)
– Special Courts.
Winding up
Meaning – Modes – Compulsory Winding Up – Voluntary
V 15
Winding Up – Consequences of Winding Up Order – Powers of
Tribunal – Petition for Winding Up – Company Liquidator.
TOTAL 75
 24

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

3 https://www.investopedia.com/terms/w/windingup.asp
 25

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 3 3 2
3 2 2 3 3 2 3 2
E

3 – Strong, 2- Medium, 1- Low

 26

SECOND YEAR – SEMESTER – IV

ELECTIVE IV –RELATIONAL DATABASE MANAGEMENT SYSTEM

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

3 3 3 25 75 100

Learning Objectives

LO1 Gain a good understanding of the architecture and functioning of Database

Management Systems
LO2 Understand the use of Structured Query Language (SQL) and its syntax.

LO3 Apply Normalization techniques to normalize a database.

Understand the need of transaction processing and learn techniques for
LO4
controlling theconsequences of concurrent data access.

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours

Introduction to DBMS– Data and Information - Database –

I Database Management System – Objectives- Advantages –
Components - Architecture. ER Model: Building blocks of ER
Diagram –
Relationship Degree – Classification – ER diagram to Tables – ISA
relationship – Constraints –Aggregation and Composition –
II Advantages
Structure of Relational Database. Introduction to Relational
Database Design - Objectives – Tools –Redundancy and Data
Anomaly
– Functional Dependency - Normalization – 1NF – 2NF – 3NF –
III BCNF. Transaction Processing – Database Security.

Introduction to SQL: Data Definition Commands – Data

Manipulation Commands – SELECT Queries – Additional Data
IV Definition Commands – Additional SELECT Query Keywords –
Joining Database Tables.Advanced SQL:Relational SET Operators:
UNION – UNION ALL – INTERSECT - MINUS.
SQL Join Operators: Cross Join – Natural Join – Join USING
Clause – JOIN ON Clause – Outer Join.
V Sub Queries and Correlated Queries: WHERE – IN – HAVING –
ANY and ALL – FROM. SQL Functions: Date and Time Function
– Numeric Function – String Function – Conversion Function
TOTAL
 27

Course Outcomes

CO1 Describe basic concepts of database system

CO2 Design a Data model and Schemas in RDBMS

CO3 Competent in use of SQL

CO4 Analyse functional dependencies for designing robust Database

Textbooks

1 S. Sumathi, S. Esakkirajan, “Fundamentals of Relational Database Management

System”,Springer International Edition 2007.
Reference Books

1 Abraham Silberchatz, Henry F. Korth, S. Sudarshan, “Database System

Concepts”,McGrawHill2019, 7th Edition.
Alexis Leon & Mathews Leon, “Fundamentals of DBMS”, Vijay Nicole
2
Publications 2014, 2ndEdition.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://nptel.ac.in/courses/106106093/
2 https://nptel.ac.in/courses/106106095/

3 NPTEL & MOOC courses titled Relational Database Management Systems

 28

SECOND YEAR – SEMESTER - IV

ELECTIVE - IV: INTRODUCTION TO DATA SCIENCE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

3 3 3 25 75 100

Learning Objectives

LO1 To introduce the concepts, techniques and tools in Data Science

To understand the various facets of data science practice, including data
LO2 collection and integration, exploratory data analysis, predictive modelling,
descriptive modelling and effective communication.

Prerequisite: Should have studied Commerce in XII Std

Contents No. of
Unit
Hours

Introduction:
I Benefits and uses – Facets of data – Data science process – Big
data ecosystem and data science

The Data science process:

II Overview – research goals - retrieving data - transformation –
Exploratory Data Analysis – Model building - Data Visualization

Algorithms:
III Machine learning algorithms – Modelling process – Types –
Supervised – Unsupervised - Semi-supervised

Introduction to Hadoop:
IV Hadoop framework – Spark – replacing MapReduce– NoSQL –
ACID – CAP – BASE – types

Case Study:
Prediction of Disease - Setting research goals - Data retrieval –
V preparation - exploration - Disease profiling - presentation and
automation

TOTAL

Course Outcomes

To describe what Data Science is, what Statistical Inference means, identify probability
CO1
distributions, fit a model to data and use tools for basic analysis and communication
 29

To describe what Data Science is, what Statistical Inference means, identify probability
CO2
distributions, fit a model to data and use tools for basic analysis and communication

To describe what Data Science is, what Statistical Inference means, identify
CO3
probability distributions, fit a model to data and use tools for basic analysis
and communication
To describe what Data Science is, what Statistical Inference means, identify probability
CO4
distributions, fit a model to data and use tools for basic analysis and communication

To describe what Data Science is, what Statistical Inference means, identify probability
CO5
distributions, fit a model to data and use tools for basic analysis and communication

Textbooks

Davy Cielen, Arno D. B. Meysman, Mohamed Ali, “Introducing Data Science”,

1
manning publications 2016

Roger Peng, “The Art of Data Science”, lulu.com 2016.

MurtazaHaider, “Getting Started with Data Science – Making Sense of Data

with Analytics”, IBM press, E-book.

Reference Books

Davy Cielen, Arno D.B. Meysman, Mohamed Ali,“Introducing Data Science:

1 Big Data, Machine Learning, and More, Using Python Tools”, Dreamtech Press
2016.

Annalyn Ng, Kenneth Soo, “Numsense! Data Science for the Layman: No Math
2
Added”, 2015,1st Edition.

Cathy O'Neil, Rachel Schutt, “Doing Data Science Straight Talk from the
3
Frontline”, O'Reilly Media 2013.

4 Lillian Pierson, “Data Science for Dummies”, 2015 II Edition

NOTE: Latest Edition of Textbooks May be Used

 30

THIRD YEAR – SEMESTER - V

CORE – IX: COST ACCOUNTING - I

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the various concepts of cost accounting.
LO2 To prepare and reconcile Cost accounts.
LO3 To gain knowledge regarding valuation methods of material.
LO4 To familiarize with the different methods of calculating labour cost.
LO5 To know the apportionment of Overheads.
Prerequisite: Should have studied Commerce in XII Std
No. of
Unit Contents
Hours
Introduction of Cost Accounting
Definition-Nature and Scope – Principles of Cost Accounting – Cost
I Accounting and Financial Accounting - Cost Accounting Vs 15
Management Accounting –Installation of Costing System –
Classification of Costs– Cost Centre– Profit Centre.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of 15
Cost and Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials –
III EOQ –Stores Records – Reorder Levels – ABC Analysis - Issue of 15
Materials –Methods of Issue – FIFO – LIFO – Base Stock Method –
Specific Price Method – Simple and Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and
IV Calculation of Wage Payments – Time Wages – Piece Wages – 15
Incentives – Different Methods of Incentive Payments - Idle time–
Overtime – Labour Turnover - Meaning, Causes and Measurement.
Overheads Costing
Overheads – Definition – Classification – Allocation and
Apportionment of Overheads – Basis of Apportionment – Primary
V 15
and Secondary Distribution - Absorption of Overheads – Methods of
absorption Preparation of Overheads Distribution Statement –
Machine Hour Rate – Computation of Machine Hour Rate.
TOTAL 75
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall the various concepts of cost accounting
CO2 Demonstrate the preparation and reconciliation of cost sheet.
CO3 Analyse the various valuation methods of issue of materials.
CO4 Examine the different methods of calculating labour cost.
CO5 Critically evaluate the apportionment of Overheads.
 31

Textbooks
1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S.
2
Chand & Co, New Delhi,
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand Publications,
3
New Delhi
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, 1991, McGraw–Hill, New York.
Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani
2
Publishers, New Delhi,
V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi
Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai
5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-
1
accounting.html
2 https://www.accountingtools.com/articles/what-is-material-costing.html
3 https://www.freshbooks.com/hub/accounting/overhead-cost
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

32
 33

THIRD YEAR – SEMESTER - V

CORE – X: BANKING LAW AND PRACTICE

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To help the students understand various provision of Banking Regulation Act
1949 applicable to banking companies including cooperative banks
LO2 To trace the evolution of central bank concept and prevalent central banking
system around the world and their roles and function
LO3 To throw light on Central Bank in India, its formation, nationalizing its
organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion

LO4 To understand how capital fund of commercial banks, objectives and process of
Asset securitization etc.
LO5 To explore practical banking systems relationship of bankers and customers,
crossing of cheques, endorsement etc.
Contents No. of
Unit
Hours
Introduction to Banking
History of Banking- Provisions of Banking Regulations Act 1949 -
Components of Indian Banking - Indian Banking System-Phases of
I Development - Banking Structure in India – Public Sector Banks, 15
Private Banks, Foreign Banks, RRB, UCB, Payment Banks and Small
Finance Banks - Banking System – Branch Banking - Unit Banking -
Universal Banking- Financial Inclusion
Central Bank and Commercial Bank
Central Banking: Definition –Need - Principles- Central Banking Vs
Commercial Banking - Functions of Central Bank – Credit Creation.
II 15
Commercial Banking: Definition - Functions – Personal Banking –
Corporate Banking – Digital banking – Core Banking System (CBS) -
Role of Banks in Economic Development.
Banking Practice
Types of Accounts CASA – Types of Deposits - Opening Bank
Account- Jan Dhan Yojana - Account Statement vs Passbook vs
e-statement - Banker Customer Relationship - Special Types of
III Customers –KYC norms. 15
Loans & Advances –Lending Sources- Lending Principles-Types of
Loans - classification of assets and income recognition / provisioning
(NPA) – Repo Rate & Reverse Repo Rate - securities of lending-
Factors influencing bank lending.
 34

Negotiable Instruments Act Negotiable Instruments – Meaning &

Definition – Characteristics -Types of negotiable instruments.
Crossing of Cheques– Concept - Objectives – Types of Crossing - -
Consequences of Non-Crossing.
Endorsement - Meaning-Components-Kinds of Endorsements-Cheques
payable to fictitious person Endorsement by legal representative –
IV Negotiation bank-Effect of endorsement-Rules regarding 15
Endorsement. Paying banker - Banker’s duty - Dishonouring of
Cheques- Discharge by paying banks - Payments of a crossed cheque -
Refusal of cheques Payment. Duties of Collecting Banker-Statutory
protection under section 131-Collecting bankers’ duty –RBI instruction
–Paying Banker Vs Collecting Banker- Customer Grievances-
Grievance Redressal –Banking Ombudsman.
Digital Banking
Meaning- Services - e-banking and financial services- Initiatives-
Opportunities - Internet banking Vs Traditional Banking
Mobile banking–Anywhere Banking-Any Time Banking- Electronic
V 15
Mobile Wallets. ATM – Concept - Features - Types-. Electronic
money-Meaning-Categories-Merits of e-money - National Electronic
Funds Transfer (NEFT), RTGS, IMPS, UPI and Digital currency –
Differences - Safety and Security in Digital Banking.
TOTAL 75
Course Outcomes
Aware of vvarious provision of Banking Regulation Act 1949 applicable to
CO1
banking companies including cooperative banks
Analyse the evolution of Central Banking concept and prevalent Central
CO2
Banking system in India and their roles and function
Gain knowledge about the Central Bank in India, its formation, nationalizing its
CO3 organization structure, role of bank to government, role in promoting
agriculture and industry, role in financial inclusion
Evaluate the role of capital fund of commercial banks, objectives and process of
CO4
Asset securitization etc
Define the practical banking systems relationship of bankers and customers,
CO5
crossing of cheques, endorsement etc.
Textbooks
Gurusamy S, Banking Theory: Law and Practice, Vijay Nicole Publication,
1
Chennai
Muraleedharan, Modern Banking: Theory and Practice, Prentice Hall India
2
Learning Private Ltd, New Delhi
3 Gupta P.K. Gordon E.Banking and Insurance, Himalaya publication, Kolkata
4 Gajendra,A Text on Banking Theory Law & Practice, Vrinda Publication, Delhi
K P Kandasami, S Natarajan & Parameswaran, Banking Law and Practice, S
5
Chand publication, New Delhi
Reference Books
1 B. Santhanam, Banking & Financial System, Margam Publication, Chennai
2 KataitSanjay, Banking Theory and Practice, Lambert Academic Publishing,
Henry Dunning Macleod, The Theory And Practice Of Banking, Hard Press
3
Publishing, Old New Zealand
 35

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

4
Modern Currencies, Kesinger publication, USA
NektariosMichail, Money, Credit, and Crises: Understanding the Modern
5
Banking System, Palgrave Macmillan, London
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.rbi.org.in/
2 https://businessjargons.com/e-banking.html
3 https://www.wallstreetmojo.com/endorsement/

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

 36

THIRD YEAR – SEMESTER - V

CORE – XI: INCOME TAX LAW AND PRACTICE- I

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assessee and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the
calculation of income from House property.
LO5 To compute the income from Business & Profession considering its basic
principles & specific disallowances.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Income Tax

Introduction to Income Tax – History – Objectives of Taxation -

I Features of Income Tax – Meaning of Income – Types –
15
Important Definitions Under the Income Tax Act –Types of
Assessee – Income exempted under
Section 10.
Residential Status
Residential Status – Residential Status of an Individual –
II Company – HUF – Basic Conditions – Additional Conditions – 15
Incidence of Tax and Residential Status – Problems on
Residential Status and Incidence of Tax.
Income from Salary
Salary Income - Definition – Allowances –Taxability -
Perquisites – Kinds of Perquisites –Types of Provident Fund -
III 15
Gratuity – Pension – Commutation of Pension – Deduction of
Salary - Profits in Lieu of Salary - Computation of Salary
Income .
Income from House Property
Income from House Property –Basis of Charge – Annual Value
IV – Gross Annual Value, Net Annual Value - Let-out vs Deemed 15
to be let out Self-Occupied Property – Deductions –
Computation of Income from House Property.
 37

Profits and Gains from Business or Profession

Income from Business or Profession – Allowable Expenses –
Expenses Disallowed - General Deductions – Depreciation –
Undisclosed Income & Investments, Unexplained expenditure
V (Sec 69A, 69B, 69C, 69D) – Compulsory Maintenance of 15
Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis
(Deemed Income) – Computation of Income from Business or
Profession.
TOTAL 75
Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the
CO1
Income Tax Act.
CO2 Assess the residential status of an assessee& the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks
V.P. Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New
3
Delhi.
H.C. Mehrotra, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited ,
5
Chennai.

Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai
2 Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan
5
& Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
3 https://taxguru.in/income-tax/income-house-properties.html
 38

3 – Strong, 2- Medium, 1- Low

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 2 3 2
3 2.2 2 2.6 2 2 2.6
E
 39

THIRD YEAR – SEMESTER – V

CORE –XII : AUDITING & CORPORATE GOVERNANCE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 4 5 25 75 100
Learning Objectives
LO1 To enable students to understand process of auditing and its classification.
LO2 Toimpart knowledge on internal check and internal control.
LO3 To illustrate the role of auditors in company.
LO4 To help students understand the framework, theories and models of Corporate
Governance.
LO5 To provide insights into the concept of Corporate Social Responsibility
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Auditing
Meaning and Definition of Auditing –Distinction between
I Auditing and Accounting – Objectives – Advantages and
15
Limitations of Audit – Scope of Audit – Classifications of Audits –
Audit of For Profit enterprises and Non–profit Organizations
Audit Procedures and Documentation
Audit Planning – Audit Programme – Procedures - Internal Audit -
II Internal Control – Internal Check System – Vouching – Cash and 15
Trade Transactions - Verification of Assets and Liabilities and its
Valuation
Company Auditor
Appointment and Removal of Auditors – Rights, Duties and
III Liabilities of Auditor –Audit Report - Recent Trends in Auditing - 15
Information Systems Audit (ISA) – Auditing around the computer
– Auditing through the computer - e-audit tools.
Introduction to Corporate Governance
Conceptual Framework of Corporate Governance: Theories &
Models, Broad Committees - Corporate Governance Reforms.
IV Major Corporate Scandals in India and Abroad: Common 15
Governance Problems Noticed in various Corporate Failures.
Introduction to Environment, Social and Governance (ESG - Code
of Conduct – Directors and Auditors
Corporate Social Responsibility
Concept of CSR, Corporate Philanthropy, Strategic Relationship of
CSR with Corporate Sustainability - CSR and Business Ethics,
V 15
CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013 (Section 135 schedule – VII). – CSR Policy
Rules
TOTAL 75
 40

Course Outcomes
CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.
CO3 Identify the role of auditors in companies.
CO4 Define the concept of Corporate Governance.
CO5 Appraise the implications of Corporate Social Responsibility
Textbooks
Dinkar Pagare, Principles and Practice of Auditing, Sultan Chand & Sons,
1 New Delhi

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

2 Sons New Delhi.

Dr.T.R. Sharma, Dr. Gaurav Sankalp, Auditing & Corporate Governance,

3 Sahithya Bhawan Publications, Agra

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

4
New Delhi.
Reference Books

1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing,
Emerald Group Publishing Limited, Bingley
2 Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra

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

Press, New Delhi.
4 Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

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

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

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

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 2 3 2 3 3 3 3 2
 41

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

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

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

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

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

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

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – 1 / 2 : FINANCIAL MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To introduce the concept of financial management.
LO2 To learn the capital structure theories.
LO3 To gain knowledge about techniques in capital budgeting
LO4 To learn about dividend payment models.
LO5 To understand the needs and calculation of working capital in an organization.
Prerequisites: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction
Meaning and Objectives of Financial Management – Functions of
Financial Management. Finance - Sources of Finance-Role of
I
Financial Manager - Financial Goals- Profit maximization Vs. 12
Wealth Maximization – Concept of Time Value Money –Risk and
Return – Components of Financial Management.
Financial Decision
Capital Structure – Definition - Meaning- Theories- Factors
determining Capital Structure – Various approaches of Capital
structure
II Cost of Capital – Meaning – Factors determining cost of capital - 12
Methods - Cost of Equity Capital – Cost of Preference Capital –
Cost of Debt – Cost of Retained Earnings – Weighted Average (or)
Composite Cost of Capital (WACC) Leverage – Concept –
Operating and Financial Leverage
 42

Investment Decision
Capital Budgeting - Meaning - Process – Cash Flow Estimation
Capital Budgeting Appraisal Methods: Traditional Methods -
III 12
Payback Period – Accounting Rate of Return (ARR).
Discounted Cash-flow Methods: Net Present Value (NPV) –
Internal Rate of Return – Profitability Index.
Dividend Decision
Meaning – Dividend Policies – Factors Affecting Dividend
IV Payment – Provisions on Dividend Payment in Company Law – 12
Dividend Models - Walter’s Model - Gordon’s Model – M&M
Model.
Working Capital Decision
Working Capital - Meaning and Importance – Classification -
V Working Capital Cycle - Factors Influencing Working Capital – 12
Determining Working Capital - Management of Current Assets:
Inventories, Accounts Receivables and Cash.
TOTAL 60
THEORY 40% & PROBLEMS 60%
Course Outcomes
CO1 Recall the concepts in financial management.

CO2 Apply the various capital structure theories.

CO3 Apply capital budgeting techniques to evaluate investment proposals.
CO4 Determine dividend pay-outs.
CO5 Estimate the working capital of an organization.
Textbooks
R.K. Sharma, Shashi K Gupta, Financial Management, Kalyani Publications,
1 New Delhi.

M.Y. Khan and P.K.Jain, Financial Management, McGraw Hill Education,

2 Noida.

3 I.M. Pandey, Financial Management, Vikas Publications, Noida.

Dr.S.N. Maheshwari, Elements of Financial Management, Sultan Chand &
4
Sons, New Delhi.
Dr.Kulkarni and Dr. Sathya Prasad, Financial Management, Himalaya
5
Publishing House, Mumbai.
Reference Books
1 1. Prasana Chandra, Financial Management, Tata McGraw Hill, NewDelhi.

2 2. I.M. Pandey, Financial Management, Vikas Publishing, Noida.

3. Khan & Jain, Financial Management, Sultan Chand &Sons, New Delhi.
3
 43

4. A.Murthy, Financial Management, ,Margham Publications, Chennai.

4. J. Srinivasan and P. Periyasamy, Financial Management, Vijay Nicole
5. Publishers, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources
https://efinancemanagement.com/financial-management/types-of-financial-
1
decisions
2 https://efinancemanagement.com/dividend-decisions
3 https://www.investopedia.com/terms/w/workingcapital.asp

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 3 2 2.1

3 2.2 2 3 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 2 /2 : INDIRECT TAXATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
4 3 4 25 75 100
Learning Objectives
LO1 To get introduced to indirect taxes
LO2 To have an overview of Indirect taxes
 44

LO3 To be familiar the CGST and IGST Act

LO4 To learn procedures under GST
LO5 To gain knowledge about Customs Duty.
Prerequisite: Should have studied Commerce in XII Std
Contents No. of
Unit
Hours
Introduction to Indirect Tax
Concept and Features of Indirect Taxes - Difference between
Direct and Indirect Taxes –Special Feature of Indirect Tax
I Levies – Contribution to Government Revenues – Role of 12
Indirect Taxation – Merits and Demerits of Indirect Taxation –
Reforms in Indirect Taxation – Introduction to Foreign Trade
Policy (FTP) 2023
An Overview of Goods & Service Tax (GST)
Introduction of Goods and Service Tax in India–– Kelkar
Committee - Constitutional Amendment - Goods and Service
II Tax: Concepts, Meaning, Significance, Features and Benefits - 12
Important GST Common Portals – Taxes and Duties not
Subsumed in GST – Rates of GST in India - Role of GSTN in
Implementation of GST - Challenges in Implementation of GST.
CGST & IGST Act 2017
Supply – Meaning – Classification – Time of Supply – Valuation
–Voluntary – Compulsory – Input Tax Credit – Eligibility –
Reversal – Reverse charge Mechanism – E–Way Bill - Various
III 12
Provisions Regarding E-way Bill in GST – IGST Act - Export
and Import of Goods and Services– Inter State Vs Intra State
Supply – Place of Supply.– Anti Profiteering Rules – Doctrine of
Unjust Enrichment
Procedures under GST
Registration under GST Law, Tax Invoice Credit and Debit Notes,
Different GST Returns, Electronic Liability Ledger, Electronic
IV Credit Ledger, Electronic Cash Ledger, Different Assessment 12
under GST, Interest Penalty under GST, Mechanism of Tax
Deducted at Source (TDS) and Tax Collected at Source (TCS),
Audit under GST.
Customs Act 1962
V Custom Duty: Concepts; Territorial Waters - High Seas - Levy of
12
Customs Duty, Types of Custom Duties – Valuation - Baggage
Rules &Exemptions.
TOTAL 60
Course Outcomes
CO1 Acquaintance with Indirect tax laws
CO2 Exposed to the overview of GST.
CO3 Apply provisions of CGST and IGST
CO4 Summarise procedures of GST
CO5 Discuss aspects of Customs Duty in India
Textbooks
1 Vinod K Singhania, Indirect Taxes, Taxman’s Publications, New Delhi.
 45

Dr. H.C. Mehrotra &Prof .V.P Agarwal, Goods and Services Tax (GST),
2
Sahitya Bhawan Publications, Agra.
Rajat Mohan, Goods & Services Tax, Bharat Law Publications House, New
3
Delhi.
4 CA. Pushpendra Sisodia, Indirect Tax Laws, Bharat Publications, New Delhi.
Reference Books
1 V.S.Datey, All About GST, Taxmann Publications, New Delhi.
T.S. Reddy&Y.Hariprasad Reddy, Business Taxation, Margham Publications,
2
Chennai.

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

3
Institute of Cost Accountants of India, Chennai.
4 Guidance material on GST issued by CBIC, Government of India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://iimskills.com/goods-and-services-tax/#:~:text=GST-
1 %20an%20acronym%20for%20Goods%20and%20Services%20Tax-
,etc.%2C%20to%20stand%20as%20a%20unified%20tax%20regime.
2 https://tax2win.in/guide/gst-procedure
3 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch9

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
3 2.2 2 2.6 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

46
 47

THIRD YEAR – SEMESTER - V

DISCIPLINE SPECIFIC ELECTIVE – 3 /4 :SOFTWARE ENGINEERING AND UML LAB

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total

2 2 3 4 25 75 100

Learning Objectives

LO1 To introduce the software development life cycles

LO2 To introduce concepts related to structured and objected oriented analysis &
design co
LO3 To provide an insight into UML and software testing techniques

Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours

Introduction – Evolution – Software Development projects –

I Emergence of Software Engineering.Software Life cycle models –
Waterfall model – Rapid Application Development – Agile Model –
SpiralModel
II Requirement Analysis and Specification – Gathering and Analysis –
SRS – Formal System Specification
Software Design – Overview – Characteristics – Cohesion & Coupling
III – Layered design – Approaches
Function Oriented Design – Structured Analysis – DFD – Structured
Design – Detailed design
Object Modeling using UML – OO concepts – UML – Diagrams – Use
IV case, Class, Interaction, Activity,
State Chart – Postscript
Coding & Testing – coding – Review – Documentation – Testing –
V Black-box, White-box, Integration,
OO Testing, Smoke testing.
TOTAL

Course Outcomes

The students should be able to specify software requirements, design the

CO1
software using tools

CO2 To write test cases using different testing techniques.

 48

Textbooks

1 Rajib Mall, “Fundamentals of Software Engineering”, PHI 2018, 5th Edition.

Roger S. Pressman, “Software Engineering - A Practitioner’s Approach”,

2
McGraw Hill 2010, 7thEdition.

Reference Books

Pankaj Jalote, “An Integrated Approach to Software Engineering”, Narosa

1
Publishing House 2011,3rd Edition.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

NPTEL online course – Software Engineering -

1
https://nptel.ac.in/courses/106105182/

UML Lab Core - Core -S5EC1/2L

Common for both Electives in semester V

Credits 4 Lecture Hours:5 per week

Learning Objectives: (for teachers: what they have to do in the class/lab/field)

 To get familiarized to the usage of UML tool kit.
 To understand the requirements of the software and to map them appropriately to
subsequent phases of the software development
 To develop the ability to verify and validate their designs

Course Outcomes: (for students: To know what they are going to learn)

CO1: Students must be able to analyse and design the problem at hand.
CO2: Students should be able to use UML tools for the designing the software and test
thecorrectness and soundness of their software through testing tools.

LIST OF PRACTICALS
Using UML tools produce analysis and design models for
a. Library Management System
b. Automatic Teller Machine
c. Student Information Management
d. Matrimony Service
e. Stock Management System
 49

Extended Questions related to the above topics, from various competitive

Professional examinations UPSC / TRB / NET / UGC –
Component CSIR / GATE / TNPSC / others to be solved (To be discussed during the
Tutorial hour)

Skills acquired Knowledge, Problem Solving, Analytical ability, Professional

from the Competency, Professional Communication and Transferrable Skill
Course

Extended Professional Questions related to the above topics, from various competitive
Component examinations UPSC / TRB / NET / UGC –
CSIR / GATE / TNPSC / others to be solved (To be discussed
during the Tutorial hour)

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

the Competency, Professional Communication and Transferrable Skill
Course

Learning Resources:
Recommended Texts
1. Roger D. Peng,” R Programming for Data Science “, 2012
2. Norman Matloff,”The Art of R Programming- A Tour of Statistical Software Design”,
2011
Reference Books
1. Garrett Grolemund, Hadley Wickham,”Hands-On Programming with R: Write Your
Own Functions and Simulations” , 1st Edition, 2014
2. Venables , W.N.,and Ripley,”S programming“, Springer, 2000.
 50

THIRD YEAR – SEMESTER – V

DISCIPLINE SPECIFIC ELECTIVE – 4 /4 :OBJECT ORIENTED ANALYSIS AND DESIGN

AND UML LAB

Subject Inst. Marks

L T P S Credits
Code Hours
CIA External Total

2 2 3 4 25 75 100

Learning Objectives

LO1 To make aware of the software requirements, design the software using tools

LO2 To be acquainted with the writing of test cases using different testing
techniques.
Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours

Object Orientation – System development – Review of objects -

inheritance - Object
I relationship – Dynamic binding – OOSD life cycle – Process –
Analysis – Design – prototyping – Implementation – Testing-
Overview of Methodologies
Rambaugh methodology, OMT – Booch methodology, Jacobson
II methodology – patterns – Unified approach – UML – Class diagram –
Dynamic modelling.
Introduction - UML – Meta model - Analysis and design - more
information. Outline
III Development Process: Overview of the process-Inception -
Elaboration-construction- refactoringpatternstransmission-iterative
development -use cases.
IV OO Design axioms – Class visibility – refining attributes – Methods –
Access layer – OODBMS – Table – class mapping view layer
Interaction diagram-package diagram-state diagram-activity diagram-
V
deployment
diagram - UML and programming
TOTAL

Course Outcomes

The students should be able to specify software requirements, design the

CO1
software using tools

CO2 To write test cases using different testing techniques.

Textbooks
 51

Ali Bahrami, “Object Oriented System Development”, McGraw-Hill

1 International
Edition 2017.

2
Martin Fowler, Kendall Scott, "UML Distilled", Addision Wesley
3
Eriksson, "UML Tool Kit", Addison Wesley
Reference Books

Booch G., “Object oriented analysis and design”, Addison- Wesley Publishing
1
Company 3 rd edition.

2 Rambaugh J, Blaha.M. Premeriani, W., Eddy F and Loresen W.,

“ObjectOrientedModeling and Design”, PHI
NOTE: Latest Edition of Textbooks May be Used

UML Lab Core - Core -S5EC1/2L

Common for both Electives in semester V

Credits 4 Lecture Hours:5 per week

Learning Objectives: (for teachers: what they have to do in the class/lab/field)

 To get familiarized to the usage of UML tool kit.
 To understand the requirements of the software and to map them appropriately to
subsequent phases of the software development
 To develop the ability to verify and validate their designs

Course Outcomes: (for students: To know what they are going to learn)

CO1: Students must be able to analyse and design the problem at hand.
CO2: Students should be able to use UML tools for the designing the software and test
thecorrectness and soundness of their software through testing tools.

LIST OF PRACTICALS
Using UML tools produce analysis and design models for
a. Library Management System
b. Automatic Teller Machine
c. Student Information Management
d. Matrimony Service
e. Stock Management System
 52

Extended Questions related to the above topics, from various competitive

Professional examinations UPSC / TRB / NET / UGC –
Component CSIR / GATE / TNPSC / others to be solved (To be discussed during the
Tutorial hour)

Skills acquired Knowledge, Problem Solving, Analytical ability, Professional

from the Competency, Professional Communication and Transferrable Skill
Course

Extended Professional Questions related to the above topics, from various competitive
Component examinations UPSC / TRB / NET / UGC –
CSIR / GATE / TNPSC / others to be solved (To be discussed
during the Tutorial hour)

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

the Competency, Professional Communication and Transferrable Skill
Course

Learning Resources:
Recommended Texts
3. Roger D. Peng,” R Programming for Data Science “, 2012
4. Norman Matloff,”The Art of R Programming- A Tour of Statistical Software Design”,
2011
Reference Books
3. Garrett Grolemund, Hadley Wickham,”Hands-On Programming with R: Write Your
Own Functions and Simulations” , 1st Edition, 2014
4. Venables , W.N.,and Ripley,”S programming“, Springer, 2000.
 53

THIRD YEAR – SEMESTER - VI

CORE –XIII: COST ACCOUNTING - II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand the standards in Cost Accounting
LO2 To know the concepts of contract costing.
LO3 To be familiar with the concept of process costing.
LO4 To learn about operation costing.
LO5 To gain insights into standard costing.
Prerequisite: Should have studied Cost Accounting in V Sem
Contents No. of
Unit
Hours
Cost Accounting Standards
An Introduction to CAS – Purpose of CAS – Advantages of CAS
– Difference between CAS and FAR Regulations – Different 18
I
Degrees of CAS Coverage – Cost Accounting Standards -
Responsibility Accounting and Divisional Performance
Measurement.
Job Costing, Batch Costing and Contract Costing
II Definitions - Features - A Comparison - Calculation of Profit on 18
Contracts – Cost Plus Contract - Preparation of Contract A/c.
Process Costing
Process Costing – Meaning – Features of Process Costing –
Application of Process Costing – Fundamental Principles of
III Process Costing – Preparation of Process Accounts - 18
Treatment of Loss and Gain : Normal and Abnormal Loss -
Abnormal Gain - Concept of Equivalent Production - Joint
Products and By Products.
Operation Costing
Operation Costing – Meaning – Preparation of Operating Cost
IV 18
Sheet – Transport Costing – Power Supply Costing–Hospital
Costing–Simple Problems.
Standard Costing and Variance Analysis
Definition – Objectives – Advantages – Standard Cost and
V Estimated Cost – Installation of Standard Costing System – 18
Variance Analysis – Material, Labour, Overhead, and Sales
Variances – Calculation of Variances.
TOTAL 90
THEORY 20% & PROBLEMS 80%
Course Outcomes
CO1 Remember and recall standards in cost accounting
CO2 Apply the knowledge in contract costing
CO3 Analyze and assimilate concepts in process costing
 54

Understand various bases of classification cost and prepare operating cost

CO4
statement.
CO5 Set up standards and analyse variances.
Textbooks
1 Jain S.P. and Narang K.L. Cost Accounting. Kalyani Publishers. New Delhi.
Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S
2
Chand & Co, New Delhi.
Dr.S.N. Maheswari, Principles of Cost Accounting, Sultan Chand publications,
3
New Delhi.
T.S. Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications,
4
Chennai.
5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi.
Reference Books
Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision
1
Making, New York, McGraw–Hill, Noida.
2 Jain S.P. and Narang K.L. Cost Accounting, Kalyani Publishers, New Delhi.
V.K.Saxena and C.D. Vashist, Cost Accounting, Sultan Chand publications, New
3
Delhi.
Murthy A &Gurusamy S, Cost Accounting,Vijay Nicole Imprints Pvt. Ltd.
4
Chennai.
5 Prasad. N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Bangladesh.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.economicsdiscussion.net/cost-accounting/contract-costing/32597
2 https://www.wallstreetmojo.com/process-costing/
3 https://www.accountingnotes.net/cost-accounting/operating-costing/17755

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 3 2 2.4
3 3 3 2 2.6 3 2.6 2.6
E
 55

3 – Strong, 2- Medium, 1- Low

 56

THIRD YEAR – SEMESTER – VI

CORE – XIV: MANAGEMENT ACCOUNTING

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in I Semester.
Contents No. of
Unit
Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance-
Limitations - Management Accounting Vs Cost Accounting –
Management Accounting Vs Financial Accounting.
I 18
Analysis and Interpretation of Financial Statements – Nature and
Significance – Types of Financial Analysis – Tools of Analysis –
Comparative Statements – Common Size Statement – Trend
Analysis.
Ratio Analysis
Ratio Analysis: Meaning – Advantages – Limitations – Types of
II Ratios – Liquidity Ratios – Profitability Ratios -Turnover Ratios – 18
Solvency Ratios – Leverage Ratios - Preparation of Financial
Statements from Ratios.
Funds Flow & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of
Flow of Funds - Schedule of Changes in Working Capital-
Adjusted Profit and Loss Account - Preparation of Funds Flow
III 18
Statement.
Cash Flow Statement: Meaning – Advantages – Limitations –
Preparation of Cash Flow Statement as per AS 3 –Cash Flow from
Operating, Financing and Investing activities
Budget and Budgetary Control
Meaning – Preparation of Various Budgets – Cash Budget -
IV 18
Flexible Budget– Production Budget – Sales Budget – Master
Budget – Budgetary Control – Benefits
 57

Marginal Costing: Meaning - Features – Marginal Costing vs

Absorption Costing - Fixed Cost, Variable Cost and Semi Variable
Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break
V Even Point - Margin of Safety – Cost- Volume Profits Analysis. 18
Decision Making: Selection of a Product Mix – Make or Buy
Decision – Discontinuance of a product line – Change or Status
quo – Limiting Factor or Key Factor.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall basics in management accounting
CO2 Apply the knowledge of preparation of Financial Statements
CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.
Textbooks
Jain S.P. & Narang K.L. (2018) Cost and Management Accounting, Kalyani
1
Publications,
Rds. Maheswari, Cost and Management Accounting, Sultan Chand Sons
2
Publications, New Delhi.
Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers,
3
Chennai.
Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press,
4
Chennai.
T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting,
5
MarghamPublications,Chennai.
Reference Books
Chadwick – The Essence of Management Accounting, Financial Times
1
Publications, England.
Charles T.Horngren and Gary N. Sundem–Introduction to Management
2
Accounting, Pearson, Chennai.
Murthy A and GurusamyS ,Management Accounting- Theory &Practice, Vijay
3
Nicole Imprints Pvt. Ltd .Chennai.
Hansen - Mowen, Cost Management Accounting and Control, South Western
4
College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-
1
analysis-accounting/13300
2 https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp
 58

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 3 2 2.4

3 2.1 2 2 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

 59

THIRD YEAR – SEMESTER - VI

CORE – XV: INCOME TAX LAW AND PRACTICE - II

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
6 4 6 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions
LO3
from Gross Total Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in I stSem
Contents No. of
Unit
Hours
Capital Gains
Capital Assets – Transfer – Short term vs Long term capital
I 18
assets - Computation of Capital Gains – Exemption under Section
54 , 54B, 54D, 54EC, 54F, 54GA.
Income From Other Sources & Clubbing of Income
II Chargeability - Computation of Income from Other Sources – 18
Deductions Allowed – Clubbing of Income – Concept

Set Off and Carry Forward of Losses and Deductions From

Gross Total Income
Gross Total Income vs Total Income - Provisions for Set-off and
III Carry Forward of Losses (Simple Problems). Deductions U/S 18
80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD,
80DDB, 80E, 80EE, 80EEA, 80EEB, 80G, 80GG, 80GGA,
80TTA, 80TTB, and 80U only.
Computation of Total Income – Individual
IV Computation of Total Income - Tax Liability of an Individuals 18
(Old regime vs New regime
Income Tax Authorities
Administration of Income Tax Act – Income Tax Authorities –
Powers of CBDT – Powers of Income Tax Officer - Procedure
for Assessment – Filing of Return – Due Dates of Filing –
V 18
Voluntary Filing – Return of Loss – Belated Return – Defective
Return – Signing of Return – Permanent Account Number (PAN)
, e-PAN – Tax credit statement (26 AS) and Annual Information
Statement (AIS).
TOTAL 90
THEORY 20% & PROBLEMS 80%
 60

Course Outcomes
CO1 Remember and recall provisions on capital gains

CO2 Apply the knowledge about income from other sources

CO3 Analyse the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice,
1
Kalyani Publishers, New Delhi.
T.S. Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham
2
Publications, Chennai.
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
Mehrotra H.C, Dr.Goyal S.P, Income Tax Law and Accounts, Sahitya Bhavan
4
Publications, Agra.
T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited,
5
Chennai.
Reference Books
Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd.
1
Chennai.
Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2
Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman,
3
New Delhi.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to
4
Income Tax, New Delhi.
Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan &
5
Chand Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.investopedia.com/terms/c/capitalgain.asp
https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-
2
22/assessment/1-assessment-of-an-individual.html
3 https://www.incometax.gov.in/iec/foportal/
 61

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3

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

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

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

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

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

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

AVERAG 2.6 3 2 2.2

3 2.2 2 2.6 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

 62

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE 5/6 ENTREPRENEURIAL DEVELOPMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
LO1 To know the meaning and characteristics of entrepreneurship
LO2 To identify the various business opportunities
LO3 To understand the Process of setting up an enterprise
LO4 To gain knowledge in the aspects of legal Compliance of setting up of an
enterprise
LO5 To develop an understanding of the role of MSME in economic growth
Prerequisite: Should have studied Commerce in XII Std
Unit Contents No. of
Hours
Introduction to Entrepreneur
Meaning of Entrepreneurship – Characteristics of
Entrepreneurship – Types of Entrepreneurship – Self Employment
I 15
– Difference between Entrepreneurship and Employment –
Meaning of Entrepreneur – Traits – Classification – Functions –
Entrepreneurial Scenario in India.
Design Thinking
Idea Generation – Identification of Business Opportunities –
Design Thinking Process – Creativity – Invention – Innovation –
II 15
Differences – Value Addition – Concept and Types – Tools and
Techniques of Generating an Idea – Turning Idea into Business
Opportunity.
Setting up of an Enterprise
Process of Setting Up an Enterprise – Forms of an Enterprise –
Sole Proprietorship – Partnership – Limited Liability Partnership
III 15
Firm – Joint Stock Company – One Man partnership – Choice of
Form of an Enterprise –Feasibility Study – Marketing,
Technical, Financial, Commercial and Economical.
Business Model Canvas and Formulation of Project Report
Introduction – Contents of Project Report – Project Description –
IV Market Survey – Fund Requirement – Legal Compliance of 15
setting Up of an Enterprise – Registration – Source of Funds –
Modern Sources of Funds.
MSME’s and Support Institutions
Government Schemes and Women Entrepreneurship – Importance
of MSME for Economic Growth – MSME – Definition – Role of
Government Organizations in Entrepreneurship Development –
V 15
MSME DI – DIC – Khadi and Village Industries Commission –
NSIC – NABARD, SICVI, SFC, SDC, EDII, EPCCB. Industrial
Estates – Government Schemes – Prime Minister Employment
Generation Programme – Women Entrepreneurship in India.
TOTAL 75
 63

Course Outcomes
CO1 Identify the various traits of an entrepreneur

CO2 Turn ideas into business opportunities

CO3 Do feasibility study before starting a project
CO4 Identify the sources of funds for funding a project
Develop an understanding about the Government schemes available for women
CO5
entrepreneurs
Textbooks
Jayashree Suresh, (Reprint 2017) Entrepreneurial Development, Margham
1
Publications. Chennai.
Dr. C.B. Gupta &Dr. S.S. Khanka (Reprint 2014).Entrepreneurship And Small
2
Business Management, Sultan Chand & Sons, New Delhi.
Charantimath Poornima, (Reprint 2014.), Entrepreneurship development-Small,
3
Pearson Education, India.
RajShankar,(Reprint2016),EntrepreneurshipTheoryandPractice,VijayNicoleand
4
Imprints Pvt. Ltd, Chennai.
Vasant Desai, (Reprint 2017).Dynamics of Entrepreneurial Development &
5
Management Twenty Fourth Edition. Himalaya Publishing House. Mumbai.
 64

Reference Books
Anil kumar, Poornima, Principles of Entrepreneurial development, Newage
1
publication, Chennai.
Dr.A.K.singh, Entreprenuerial development and management, Laxmi publications,
2
Chennai.
Dr. R.K. Singal, Entreprenuerial development and management, S.K.Kataria
3
publishers, New Delhi.
4 Dr. M.C. Garg, Entrepreneurial Development, New Delhi.
E.Gordon, K.Natrajan, Entreprenuerial development, Himalaya publishing,
5
Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.interaction-design.org/literature/topics/design-thinking
2. https://www.bms.co.in/steps-involved-in-setting-up-of-an-enterprise/
3. http://www.msme.gov.in/
MAPPING WITH PROGRAMME OUTCOMES
AND PROGRAMME SPECIFIC OUTCOMES

PO PO PO PO PO PO PO PO PSO PSO PSO

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAG 2.6 3 2 2.4
3 2.2 2 2.6 2 2.6 2.6
E

3 – Strong, 2- Medium, 1- Low

 65

THIRD YEAR – SEMESTER – VI

DISCIPLINE SPECIFIC ELECTIVE – 6 /6: HUMAN RESOURCE MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
5 3 5 25 75 100
Learning Objectives
C1 To explore to the aspects relating of Human resource management
C2 Toequip with the various processes of Recruitment and Selection

C3 To be acquainted with Training methods and the concept of Performance

Appraisal
C4 To learn about Industrial Relations
C5 To assimilate knowledge on employee welfare.
Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours
Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role
and Qualities of a HR Manager - Human Resource Planning -
I Meaning, Definition, Importance, Factors Affecting HRP, Process 12
Involved in Human Resource Planning. Human Resource
Information System (HRIS) - Job Analysis, Need for Job Analysis,
Steps in Job Analysis, Job Description and Specification.
RECRUITMENT AND SELECTION
Definition – Objectives – Factors affecting recruitment – internal
II and external source of recruitment – Selection Process – 12
Curriculum Vitae –Test- types– Kinds of employment interview –
Medical Screening – Appointment Order.
TRAINING AND DEVELOPMENT
Induction – Training – Methods – Techniques – Identification of
III the training needs – Training and Development – Performance 12
appraisal – Transfer – Promotion and termination of services –
Career Development.
INDUSTRIAL RELATIONS
Industrial Disputes and Settlements (Laws Excluded) – Settling
Industrial Disputes in India – Arbitration – Adjudication –
IV SettlementLabour Relation – Functions of Trade Unions – Forms 12
of collective bargaining-Workers’ participation in management –
Types and effectiveness.
.
 66

EMPLOYEE WELFARE
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
Limitations, Types of Employee Welfare, Statutory and Non-
V 12
Statutory Welfare Measures, and Labour Welfare Theories- Social
Security, Health, Retirement &Other Benefits- Remuneration –
Components of remuneration – Incentives – Benefits
TOTAL 60
CO Course Outcomes
Examine the role of HRM in the new ageorganisation and plan man power
CO1
requirements andimplement techniques of job design.
CO2 Formulate action plans for employee Recruitment and Selection.
CO3 Choose appropriate methods of Trainning
Estimate, defend and handle legal compliance in
CO4 HRM involving trade union disputes and employee
retention.
CO5 Formulate strategies for employee welfare.
Textbooks
Ashwathappa, Human Resource Management, Tata McGraw-Hill Education,
1
Noida.
Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya
2
Publishing House, Mumbai.
Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.
P.Subba Rao, Personnel and Human Resource Management, Himalaya
4
Publishing House, Mumbai.
Reference Books
L.M. Prasad, Human Resource Management, Sultan and Chand sons
1
Publications, New Delhi.
2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.
Dr.K.Sundar and Dr.J Srinivasan, Human Resource Development, Margham
3
Publications, Chennai.
4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.
NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://hr.university/shrm/strategic-human-resource-management/
2 https://www.investopedia.com/terms/c/collective-bargaining.asp
https://www.yourarticlelibrary.com/human-resource-management-2/employee-
3
welfare/employee-welfare/99778
 67

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

 68

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 7 / 8: R LANGUAGE

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 3 3 5 25 75 100

Learning Objectives

LO1 Acquire programming skills in core R Programming

LO2 Acquire Object-oriented programming skills in R Programming.

LO3 Develop the skill of designing graphical-user interfaces (GUI) in R

Programming

LO4 Acquire R Programming skills to move into specific branches

Prerequisite: Should have studied Commerce in XII Std

 69

List of Exercises

1. Data In R
2. Reading And Writing Data
3. R And Databases
4. Dates
5. Factors
6. Subscribing
7. Character Manipulation
8. Data Aggregation
9. Reshaping DataBasics
10. The R Environment
11. Probability And Distributions
12. Descriptive Statistics and Graphics
13. One- And Two-Sample Tests
14. Regression And Correlation
15. Analysis Of Variance And The Kruskal–Wallis Test
16. Tabular Data
17. Power And The Computation Of Sample Size
18. Advanced Data Handling
19. Multiple Regression
20. Linear Models
21. Logistic Regression
22. Survival Analysis
23. Rates And Poisson Regression
24. Nonlinear Curve Fitting
TOTAL

Course Outcomes

CO1 To understand the problem solving approaches

CO2 To learn the basic programming constructs in R Programming

To practice various computing strategies for R Programming -based solutions to

CO3
real world problems

CO4 To use R Programming data structures - lists, tuples, dictionaries.

CO5 To do input/output with files in R Programming

 70

THIRD YEAR – SEMESTER - VI

DISCIPLINE SPECIFIC ELECTIVE – 8 / 8: PRACTICAL TALLY

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

2 3 3 5 25 75 100

Learning Objectives

LO1 Examination of general accounting applications as they apply to

computerized financial records for eachstep of the accounting cycle to the
completion of financial statements, as well as managementaccounting
applications.

Prerequisite: Should have studied Commerce in XII Std

List of Exercises
 71

1. Preparation of Trial Balance - preparation of profit and

loss accounts, Balance sheet
2. Interest simple, compound interest calculation. Setting
ledger master,Interest report.
3. Receivable and payable management, meaning activating
bill wise details, alltypes of entries
4. Cost Centres and Category summary, cost centre breakup
ledgers and group breakup outstanding receivable and
payable, interest receivable and payable,statistics, cash
and fund flow daybook list of account reversing
journals,optional vouchers.
5. Budget Budgetary control creation of budget, group
budget Budgetary ledgercreation alteration of budget
deletion of budget.
6. Introduction to GST, Getting started with GST,
Transferring Input tax to GST,Interest supply of goods,
GST reports
7. Recording advance entries, Exports, Imports, Exempted
Goods, Adjustment andReturn filing, GST tax payments
8. Electronic Commerce Introduction, Tax Collected at
Source (TCS), Proceduresfor E-commerce Operator, Input
Tax Credit: - Introduction, Important Points, InputService
Distributors
9. Matching of Input Tax Credit, Returns, GSTR-2, Other
Taxable Persons, AnnualReturn, Overview of the IGST
Act, Overview, Other Provisions.
10. GST Portal, Introduction, GST Eco-system, GST Suvidha
Provider (GSP), UploadingInvoices
TOTAL

Course Outcomes

input journal entries, adjust entries and prepare financial statements for cash
CO1
and accrual-based businesses

record vendor, customer, and inventory transactions essential for maintaining

CO2
accounts payable,accounts receivable, and inventory subsidiary ledgers
 72

THIRD YEAR – SEMESTER - VI

PROFESSIONAL COMPETENCY SKILL

GENERAL AWARENESS FOR COMPETITIVE EXAMINATION

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
LO1 To create the opportunity for learning across different disciplines and builds
experience for students as they grow into lifelong learners.
LO2 To build experiences for students as they grow into lifelong learners.
LO3 To know the basic concepts of various discipline
Prerequisites: Should have studied Commerce in XII Std
UNIT Details No. of
Hours
Indian Polity
Basics concepts- Three organs of Indian government (Executives,
Legislature, Judiciary), Introduction to Indian Constitution – Salient
features of constitution, Preamble, Fundamental rights, Fundamental
I 6
duties, Directive Principles of State policy, Types of Majority,
Amendments to the Constitution, Basic structure Doctrine, Division of
subjects between the union and the states local Governance, Elections in
India and Election Commission, CAG.
Geography
Major oceans of the world –Important Canals – Gulfs – Straits and
passes – Indian Rivers and its Tributaries – Climatology – Atmosphere,
Wind systems, Clouds systems, World climatic classification – Indian
II 6
climate – Indian Monsoon – Indian’s physical features, Indian Soil types
and Distribution – Importance Trade routes and projects, Indian naturals
vegetation – Indian agriculture- Major crops and its distribution, Indian
Industries and its Distribution.
Economy
National Income – Inflation – Money and Banking - Agriculture in India
III – Union Budget – Planning in India – Poverty – Unemployment – 6
Inclusive Development and Development issues – Industrial polices –
Financial Markets.
History
Modern India – formation of Indian National Congress – Morley Minto
Reforms, Revolutionary activities – World War I and India’s Response
– Home Rule league – Montague Chelmsford reforms – Rowlett Act –
IV 6
Non –Cooperation Movement – Simon commission and Nehru Report –
Civil Disobedience Movement and Round Table conferences – Quit
India Movement and Demand for Pakistan – Cabinet Mission –
Formation of Constituents Assembly and partition of India.
Environment and Ecology
Basic concepts – Ecology, Biodiversity- Food chain and food web – Bio
V Geo Chemical Cycles – International Bio Diversity organisations- 6
International Conventions – Conferences and Protocol – Indian
Environmental laws and Environment Related organisation
 73

TOTAL 30
Course Outcomes
CO1 Develop board knowledge of the different components in polity

CO2 Understand the Geographical features across countries and in India

CO3 Acquire knowledge on the aspects of Indian Economy
CO4 Understand the significance of India’s Freedom Struggle
CO5 Gain knowledge on Ecology and Environment

Textbooks
1 Class XI and XII NCERT Geography

2 History – Old NCERT’S Class XI and XII

Reference Books
1 M. Laxmi Kant (2019), Indian polity, McGraw- Hill
2 Ramesh Singh (2022), Indian Economy, McGraw - Hill
3 G.C Leong, Physical and Human Geography, Oxford University Press
Majid Hussain- India Map Entries in Geography, GK Publications Pvt, Ltd.
4

NOTE: Latest Edition of Textbooks May be Used

Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-
2
for-finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

 
 74

SEC – 4 – SERVICES MARKETING

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
LO1 To know the service concept, its evolution and growth.
To understand Marketing Mix in service marketing and its effective
LO2
management.
LO3 To know the service marketing techniques applied in various sectors.
LO4 To emphasize the distinctive aspects of Services Marketing
LO5 To Visualize the different Service Marketing Strategies.
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
Introduction to Services – Service Marketing – Meaning and
Definition- Nature and Scope Characteristics – Challenges and
I 6
issues of service marketing- Service marketing in India –
Classifications of services
Marketing Mix in Service Marketing: The Seven Ps: Product Decision, 6
II Pricing, Strategies and Tactics, Promotion of Service - additional
dimension in Services Marketing – People, Physical Evidence and
Process.
Positioning of services – Designing service delivery System – Pricing of 6
III services – objectives – methods –Services on retail sector – Service
Level Agreements (SLA) – Service marketing triangle.
Managing service operations- Participants in services- Employees and 6
IV customer‘s role in service delivery- Mass production and delivery-
Importance of quality in services - Delivering Quality Service.
Service Marketing Strategies for health – Hospitality – Tourism – 6
V Financial & Information technique Services – Applying technology to
service settings – e-services.

TOTAL 30
Course Outcomes
Understand the Concept of Services and intangible products
CO1

CO2 Discuss the relevance of the services Industry to Industry

CO3 Examine the characteristics of the services industry and the modus operandi

CO4 Analyse the role and relevance of Quality in Services

CO5 Critically Visualise future changes in the Services Industry
Textbooks
1 S.M. Jha, Services marketing, Himalaya Publishers, India

2 Baron, Services Marketing , Second Edition. Palgrave Macmillan

Reference Books
1 Dr. B. Balaji , Services Marketing and Management ,S. Chand & Co , New Delhi.
 75

2 Dr. L. Natarajan Services Marketing, Margham Publications, Chennai.

Thakur .G.S. Sandhu Supreet & Dogra Babzan , Services Marketing ,
3 kalyanni Publishers, Ludhianna.
Zeithaml Valerie A, & Bitner Mary Jo., Gremler Dwayne D., Pandit Ajay;
4.
Services Marketing, McGraw Hill.
Wirtz Jochen, Lovelock Christopher H, Chatterjee Jayanta.: Services
5.
Marketing, 8e Edition, Pearson.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://kanchiuniv.ac.in/coursematerials/T5MM1servicesmarketing.pdf
https://sde.uoc.ac.in/sites/default/files/sde_videos/SLM-MCom-
2
SERVICE%20MARKETING.pdf
https://www.enotesmba.com/2012/06/service-marketing-and-service-
3
marketing.html

MAPPING WITH PROGRAMME OUTCOMESAND PROGRAMME SPECIFIC OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4
3 – Strong, 2- Medium, 1- Low

SEC – 5 – EVERYDAY BANKING

LEARNING OBJECTIVES

1. To introduce the basic concepts of banking and related documents and

process
2. To enable the students to gain knowledge about the modern banking
techniques and related terms.

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS EVERY DAY BANKING COGNITIVE

LEVEL
CO1 Exhibit the skill to perform basic banking operations and K1,K2
distinguish between basic documents
 76

CO2 To understand filling up of applications and transfer of funds K1,K2,K3

CO3 Execute Online Banking K3

CO4 To perform Mobile banking and related transactions K2,K3

CO5 To Understand mobile payment system by using various modes K3, K5

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-
Evaluating,K6-Creating)

Teaching Pedagogy:

Class room lectures, PPT presentations, seminars, practical use of basic bank documents and
visit to local banks and observing, group working.

Note: These methodologies are indicative and teachers can innovate new methodologies
to achieve the desired learning outcomes.

Total
Hours 30

UNIT I (6 Hours)

Banking – Definition – pass book – cheque book – Format of

Cheque – Filling up of
Cheque- Deposit Challan – Filling up – Clearing cheque – Transfer
cheque – Collection Cheque– Payable at par – Demand Draft

UNIT II
(6 Hours)

Application filling – Account Opening form – Filling up –

Documents required - Debit Card – Credit Card – ATM Machine – Cash
Deposit Machine – Pass book printing machine. MICR- IFSC- Fund
transfer through ECS – NEFT –RTGS – Form filling for Fund transfer.

UNIT III (6 Hours)

On line Banking – Sign up – Process – Requirements – Log in – Customer ID –

User ID
– Pass word – Hints for creating Pass words – change of pass word –
 77

on line transactions – Account statements – Fund Transfer – Payment

of bills – Utility payments

UNIT IV
(6 Hours)

Loans – Repayment for Loans – other services. Mobile Banking

– meaning – importance –Advantages – Mobile Applications (App)
– WAP (Wireless Application Protocol)- USSD (Unstructured
Supplementary Service Data)- Registration process – through Mobiles

UNIT V
(6 Hours) Process at Bank Branch-ATM- User ID-
MPIN- change of MPIN –IMPS D(Immediate Mobile Payment
System) - UPI(Unified Payment interface) – BHIM(Bharat Interface
for money)- NPCI (National Payment Corporation of India) - Bank
account Management – Transfer Funds – paying Bills – Locating
ATMs - QR code payments- Alerts and notifications- Tracking
Spending habits – Cash back- Safe banking methods.

RECOMMENDED TEXT BOOKS

1. B. Santhanam- Banking & Financial systems, Margham Publications

REFERENCE BOOKS
2. S.N. Maheshwari Banking theory, law and practice, Kalyani Publications
3. Parameswaran- Indian Banking, S. Chand& Co.

WEB SOURCES:
1. https://en.wikipedia.org/wiki/Online_banking
2. https://www.sbi.co.in/portal/web/services/internet-banking
3. https://www.hdfcbank.com/assets/popuppages/netbanking.htm
4. https://www.investopedia.com/terms/m/mobile-banking.asp
5. www.scotiabank.com/mobile/ca/en/0,,5181,00.html
 78

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 3 3 3 3 3 3 3 3 3 3
CO2 3 3 3 3 3 3 3 3 3 3
CO3 3 3 3 3 3 3 3 3 3 3
CO4 2 2 2 3 3 2 3 2 2 1
CO5 3 2 1 2 2 1 2 2 1 1
Average 3.5 2.6 2.4 2.8 2.8 2.4 2.8 2.6 2.4 2.2

(Correlation level: 3 – Strong 2-Medium 1-Low)

 79

SKILL ENHANCEMENT COURSE - SEC 6

PROFESSIONAL SKILL
FOR CORPORATE WORLD

COURSE CODE: SEC Year and Pre-Requisite: Total hours /

6 Semester:II Knowledge of Week
year/IV Management 2
semester
Lead to other courses Practical Applicability L T P

Theory Marks: 75 Credits: 2 1 1 0

LEARNING OBJECTIVES

COURSE OUTCOMES-COGNITIVE LEVEL MAPPING

COS PROFESSIONAL SKILL COGNITIVE

FOR CORPORATE WORLD LEVEL

CO1 Learn about the Personal K1, K2

communication skills and Interpersonal
skills
CO2 Knowledge about body language and K2, K3
personal grooming.

CO3 Gain knowledge about self image, self K1, K2, K3

confidence, self respect self care

CO4 Understand and exhibition of Business K1, K2

Etiquettes

CO5 Gain knowledge about business K2, K3

correspondence.

(K1-Remembering, K2-Understanding, K3-Applying, K4-Analyzing, K5-Evaluating,

K6-Creating)

Teaching Pedagogy:

Class room lectures, PPT presentations, seminars, demonstrations, group workings,

role play, discussions
 80

Note: These methodologies are indicative and teachers can innovate new

methodologies to achieve the desired learning outcomes

Total Hours 30

UNIT I (6 Hours)

Importance of personal Communication Skills- Conversation Techniques-

Presentation Skills- Interpersonal skills-

UNIT II
(6 Hours)
Body Language -Making a First Great Impression- Personal
Grooming-Importance of Corporate Dressing-Personal grooming
tips for men and women
UNIT III
(6 Hours)
Building a self-image-need and importance-developing self-
confidence and self-respect-Self-care.

UNIT IV (6 hours)
Business Etiquette-meaning-understanding etiquette in work
place-elements of business etiquette-working in diversity
Professional Behaviour and its importance
UNIT V
(6 Hours)
Business Correspondence - importance of business
correspondence- mobile and email etiquettes -Business Card
Etiquette – Networking -Dining Etiquette

REFERENCE BOOKS

Business Etiquette: A Guide For The Indian Professional Paperback- Shital Kakkar
Mehra

WEBRESOURCES
https://www.pdfdrive.com/business-etiquette-ibskills-
international-business-skills- e9959676.html
https://archive.org/details/essentialguideto00chan/page/n1/mo
de/2up
 81

CO-PO-PSO MAPPING
PO 1 PO 2 PO 3 PO 4 PO 5 PSO1 PSO2 PSO3 PSO4 PSO5
CO1 1 1 3 3 3 1 1 3 3 3
CO2 1 1 3 3 3 1 1 3 3 3
CO3 1 1 3 3 3 1 1 3 3 3

CO4 1 1 3 3 3 1 1 3 3 3

CO5 1 1 3 3 3 1 1 3 3 3

Average 1 1 3 3 3 1 1 3 3 3

(Correlation level: 3 – Strong 2-Medium 1-Low)

 82

SEC – 7 – Practices in Commerce

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
2 2 2 25 75 100
Learning Objectives
To understand the fundamentals of concepts and applications in Indian
LO1
Accounting Standards.
LO2 To grasp the practical knowledge in Advertising
To train them in secretarial practices like preparation of agenda and minutes for
LO3 company meetings.
To provide practical knowledge to fill forms like insurance, bank, loan,
LO4
application, membership form, income tax return forms etc.
LO5 To Explore in share market applications
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
UNIT – I : ACCOUNTING STANDARD PRACTICE :
Concept and it application.
a. Accounting standard I
I 6
b. Accounting standard II
c. Accounting standard III

UNIT – II : ADVERTISING PRACTICE :

Preparation of an advertisement copy, collection of
II advertisement in dailies and journals, critically evaluating the 6
advertisement copy.
UNIT-III : SECRETARIAL PRACTICE:
Preparation of Agenda and minutes of meetings –both
III general body and board of directors. (students are asked to 6
write agenda and minutes of their own and should not use
printed format).

UNIT – IV : BANKING PRACTICES :

1. Application for Opening Bank Account – SavingAccount
& Current Account.
IV 6
2. Drawing, Endorsing and crossing of cheques, filling up
of pay in slips, demand draft application.

UNIT –V: SHARE MARKET APPLICATION

V 1.Application for PAN (Permanent Account Number) and 6
Applicationfor Opening DEMAT Account.
30
TOTAL

Course Outcomes
 83

Remember and recall the various concepts of Indian Accounting Standards and
CO1
its compliances.
CO2 Demonstrate a practical model of advertisement for new products
Analyse the previous Agenda and minutes of meetings and explore in
CO3
preparation of agendas for the new meetings the company.
CO4 Appling the rules in filling the application forms for banking transactions.
Evaluate the share markets applications and trained in opening the DEMAT
CO5
Accounts.
Web Resources
https://static.careers360.mobi/media/uploads/froala_editor/files/Introduction%2
1
0to%20Accounting%20Standards_7iWCuHN.pdf
2 https://blog.hubspot.com/marketing/how-to-make-an-ad
3 https://clickup.com/blog/meeting-agenda/

MAPPING WITH PROGRAMME OUTCOMESAND PROGRAMME SPECIFICOUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 3 3 2 3 2 3 3 3 2 2
CO2 3 2 2 3 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 3 3 2 3 3 3 2 3
TOTAL 15 13 13 12 13 10 13 13 15 10 12
AVERAGE 3 2.6 2.6 2.4 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

